diff --git a/reports/chunks/KCCA Report of Auditor General 2018.chunks.json b/reports/chunks/KCCA Report of Auditor General 2018.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..e9809892980b4a9a1767129a2503f4d21de2bbe6 --- /dev/null +++ b/reports/chunks/KCCA Report of Auditor General 2018.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 4}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 4}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 4}}], "page": 2, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 4}}], "page": 3, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": [["**COC**", "Certificate of Compliance"], ["**ISSAIs** International Standards of Supreme Audit Institutions", null], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**KCCA** Kampala Capital City Authority", null], ["**KIIDP**", "Kampala Institutional And Infrastructure Development Project"], ["**MDA** Ministries, Departments and Agencies", null], ["**NSSF**", "National Social Security Fund"], ["**NDP** National Development Plan", null], ["**NTR**", "Non-Tax Revenue"], ["**PPDA** Public Procurement and Disposal of Assets Authority", null], ["**PFMA**", "Public Finance Management Act, 2015"], ["**TAIs** Treasury Accounting Instructions", null]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 4}}], "page": 3, "document_name": "KCCA Report of Auditor General 2018", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 4}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2018", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 4}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority (KCCA) for the year ended 30 th June 2018. These financial statements comprise of the statement of financial position, the statement of financial performance, statement of budget performance, Statement of Changes in Equity, cash flow statement together with other accompanying statements, notes and accounting policies. \nIn my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2018 and its financial performance and cash flows for the period then ended, in accordance with the provisions of the Public Finance Management Act, 2015, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS).", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Basis of Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "Key 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. I have determined the matters described below to be key audit matters communicated in my report.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Implementation of Budget approved by Parliament \nSection 45 (3) of the Public Finance Management Act, 2015 states that \u201c An Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15)\u201d of the said Act. . It has been observed over years that planned and budgeted for activities of a number of Government entities are not implemented thereby affecting service delivery. Planning, budgeting and implementation of planned activities was taken as a thematic area for the year.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "In the overall office wide planning, I assessed risks like inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement entity planned activities. The focus was put on the planned major outputs of the entities which greatly impact on the wellbeing of communities. \nConsequently, I developed specific audit procedures which included the evaluation of the financial and annual physical performance by analysing government releases, testing consistency of planned outputs with the approved budget and verifying the accuracy and completeness of the reported actual outputs.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "In implementing the Mandate of facilitating the delivery of quality services to the people in Uganda\u2019s Capital City- Kampala in a manner that ensures value for money, management implemented a number of planned activities during the year. Implemented activities included; populating the Roads Management System (RMS) with traffic count data and training staff in RMS. Other activities include supporting 1269 farmers with inputs and knowledge, providing school infrastructure to Government aided secondary and primary schools, conducting Community Driven Development (CDD) program, registration of CBOs, registration of Birth and Deaths, support to People with Disability (PWD) Councils, Women's Council activities and Functional Adult Literacy (FAL) Program. KCCA also immunized children with measles vaccine, Pentavalent 3 (DPT3) vaccine, delivered drugs in KCCA health /NGO units and cared for OPD Patients in KCCA Operated Health Centers among others. \nHowever, I noted that activities like construction of walkways and accesses on Kisaasi Kyanja, Kawa lane, Kataza road, Kinawataka road, coronation road and support of all famers targeted with inputs and technologies among others were not implemented. The non-implementation of planned activities impacts on the achievement of the KCCA mandate. The non-implementation of planned activities impacts on the achievement of the KCCA mandate. \nThe Accounting Office explained that efforts have been put in place to ensure that the budgeting process and implementation of activities are streamlined. Appendix 1 shows the budgeting for and implementation of planned activities, and the related Management responses.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 6, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Domestic Arrears \nDomestic arrears refer to the total value of unpaid bills for goods and services rendered to a Government entity, including wages and pension that remain outstanding at the closure of a financial year. There has been persistent accumulation of domestic arrears to unmanageable levels which has led to settlement of arrears that are not authorized, unbudgeted for, inadequately supported and in some instances there has been inadequate recognition and disclosure of the domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 6, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Consequently, domestic arrears were considered a key audit matter which needed to be examined to assess: the appropriateness of recording, recognition and disclosure of domestic arrears; the trend and the underlying factors; and the adequacy of the internal controls surrounding management of domestic arrears. \nDuring audit planning, I focused on examination of domestic arrears in regard to goods and services, salaries and wages, and pension and gratuity. I undertook the following procedures in relation to domestic arrears: a trend analysis over a period of three years to ascertain the underlying causes of accumulation; reviewed budget and commitment control procedures to assess their effectiveness; ascertained the authenticity of the supporting documentation and assessed the appropriateness of the accounting treatment. I also engaged the Accounting Officer to enable me arrive at the audit conclusions. \nBased on the procedure performed, I observed that trade creditors/payables totaling to UGX.43,880,243,429 remained unsettled at close of the year. Out of the amount, arears totalling to UGX.29,536,261,108 (67%) relate to 2016/17 financial year. The increasing arrears amount poses risks of litigation and related costs to the Authority \nThe continuous existence of domestic arrears implies that the Accounting Officer has not adhered to the commitment control system of Government that is meant to stop entities from committing Government beyond the level of availed resources. \nThe Accounting Officer explained that payment of domestic arrears had been prioritized but was constrained due to shortfall in non-tax revenue and garnishee orders issued by court on KCCA/KIIDP 2 Accounts. The Accounting Officer further explained that the Authority was engaging the Ministry of Finance, Planning and Economic Development for a supplementary budget to enable settlement of the obligations.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 7, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Non-remittance of Pay As You Earn (PAYE) and Valued Added Tax (VAT) \nI observed that URA payables (VAT and PAYE) were UGX.21,422,284,868 as at 30 th June, 2018 broken down as follows; PAYE of UGX.20,745,588,266 and VAT of UGX.676,696,602.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 7, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "These arrears had not been paid at the time of audit in November 2018. Violation of the Income Tax laws attracts fines and penalties thus reducing funding for planned activities. \nManagement explained that KCCA\u2019s ability to clear its tax obligations has been constrained by low NTR collections in the FY 17/18. However payments during the first quarter of the FY 18/19 amounting to UGX.3,973,511,326 have been effected towards settlement of this obligation. Management further explained that they have also proposed a payment plan to Uganda Revenue Authority committing to clear this obligation by the end of the FY 2019/2020 for which an instalment has already been paid. \nI advised the Accounting Officer to adhere to the requirements under the tax law to avoid fines and penalties. The proposed payment plan to Uganda Revenue Authority committing to clear this obligation should be embarked on so as to clear the tax obligation and avoid unnecessary costs in form of penalties.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 8, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Outstanding trade and other receivables \nThe trade and other receivables presented in the statement of financial position decreased from UGX.47,156,334,104 to UGX.44,095,770,425 (representing 6% decrease from the previous year\u2019s balance). Out of the receivables amount, I noted that property rates decreased from UGX.37,541,703,512 to UGX.30,853,005,506 while ground rent increased from UGX.13,149,884,157 to UGX.15,841,166,975. Some of the outstanding receivables may necessitate writing off the debts thus causing financial loss to the Authority.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 8, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Management explained that the long outstanding receivables to difficulties in collection of the old roll for central and Nakawa divisions after publishing of the new roll, inadequate staff to follow up debtors, verifying owner-occupied properties, non-enforcement of lease agreements by KDLB on the basis of unpaid ground rent, cleaning up of ground rent register which lead to identification of new debtors and challenges in collection of Commercial road users\u2019 fees. \nThe Accounting Officer is advised to ensure that overdue debts are identified for write off. Meanwhile, the Accounting Officer\u2019s implementation of the stated response is awaited.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 8, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Legal costs - UGX19,445,101,578 \nThe Authority spent funds totaling UGX.19,445,101,578 on legal costs during the year under review. A review of the statement of financial position revealed that management disclosed a sum of UGX.5,032,868,969 as provision for legal costs for the period under review. This represents a decline of provisions on legal costs by UGX.12,500,755,011 (71%) from the prior year. It was also noted that taxes and interest costs on a number of these cases were yet to be determined by court. This is an indication that the legal costs payable are likely to increase.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 9, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Furthermore I noted contingent liabilities amounting to UGX.39,818,479,736 for cases where KCCA has been sued or is likely to be sued, an indication that there is a possibility that the legal costs may severely constrain the activities of the Authority in the near future. Delayed payment of legal costs caused cash flow constraints during the year. For instance the Authority received Garnishee orders which impacted on the implementation of planned activities. Delays by the Authority to offset interest bearing judgments in a timely manner may lead to incurring more penalties in terms of interests arising from delayed payments. \nThe Accounting officer explained that the delay to settle interest bearing judgments in a timely manner was mainly on account of the long court process and inadequate funding provisions. The Accounting Officer further explained that Management will ensure that there are adequate budget provisions to take care of interest bearing legal cases.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Review of Multiplex Contract \nOn 9 th August 2017, KCCA and M/s Multiplex amended the contract for management and modernization of street parking where the monthly contract amount payable was revised", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 9, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "from UGX.140.3 million to UGX.375 million. The parking fees were also revised from UGX.400 to UGX.1000 for the first two hours and UGX.800 for the extra 30 minutes of the subsequent hours. On 13th February 2018, KCCA and M/s Multiplex made a second amendment to the contract to include performance measures and additional streets for controlled parking were included. \nA review of the M/s Multiplex revenue ledgers indicated that the contractor owed the Authority UGX.433.8 million as at 30th June 2018. KCCA conducted an audit of the Multiplex contract for the period September 2017 to May 2018 which revealed that despite the contract revisions, the contractor breached the contract through; late remittance of funds (after 15th of the subsequent month), failure to provide KCCA with access to the contractor\u2019s Management Information System, continuous variation of parking spaces and failure to mark parking slots. \nKCCA could be losing revenue due to inability to enforce contract terms. \nThe Accounting officer explained that a contract management team was set up comprising staff from ICT, Directorate of Engineering and Directorate of Revenue which is constantly following up the contractor through timely reviews of their monthly submissions and quarterly inspections. \nI advised the Accounting Officer to ensure that the contract terms are complied with to avoid risk of revenue loss.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 4}}], "page": 10, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Authority\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Kampala Capital City Authority, and using the Financial Reporting Guide 2018 unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Authority\u2019s\u2019 financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}, [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}], [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- 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", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "obtain audit evidence that is sufficient and appropriate to provide a basis for our 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 12, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Authority\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Kampala Capital City Authority to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 12, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "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. \ncircumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "As required by the Kampala Capital city Authority Act (KCCA), 2010 and the National Audit Act, 2008, I report to you, based on my audit, that;", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- I have obtained all the information and explanations, which to the best of my knowledge and belief were necessary for the purpose of my audit.\n- In my opinion, proper books of account have been kept by the Authority so far, as appears from my examination of those books; and\n- The statement of financial position and statement of comprehensive financial performance, cash flow statement, sstatement of comparison of budget and actual amounts are in agreement with the books of account.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "In accordance with Section 13 and 19 (1) of the National Audit Act, 2008, I have a responsibility to report material findings on the compliance by KCCA with specific legislations, agreements and directives. I report to you that; \nExcept for the matters raised below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows:", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Interest on Delayed Payments-UGX. 714,318,282 \nM/s Stirling Civil Engineers Ltd was contracted on 26 th May 2016 under Lot 1 and Lot 2 for the reconstruction and upgrading of some of the Authority\u2019s roads. The contracts were to run for periods of fifteen (15) months. It was noted that during the year under review, a sum of UGX.714,318,282 was incurred as accumulated interest on delayed payments for civil works. The accumulated interest resulted into an increase in the cost of civil works which could have been avoided. These funds would have been used to implement other entity activities.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "The Accounting Officer explained that the interest in question was charged on multiyear contracts because of delayed payments for these contracts which was due to inadequate funding from Government. The Accounting Officer further explained that the Authority shall continue to engage Government for more funding to enable the Authority pay the certificates on time and review contract terms and engage the contractors to take care of situations where payments are likely to delay such that interest and penalties are avoided. \nI await the outcome of Accounting Officer\u2019s efforts to ensure timely payment of contractors and also consider reviewing contract terms and engagements to take care of situations where payments are likely to delay.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Unapproved Human Resource Manual \nSection 45(2) of the Public Finance and Management Act 2015(PFMA) requires an accounting officer to put in place effective systems of risk management and internal controls in respect of all resources and transactions. I noted that Management submitted a draft Human Resource Manual to the Ministry of Public Service but it was yet to be approved.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Operating without approved guidelines may result into selective application of human resource standards which may hinder achievement of the Authority\u2019s strategic objectives. \nThe Accounting officer explained that the KCCA Management has been engaging with Ministry of Public Service and key milestones had been achieved. The Accounting Officer further explained that KCCA Management and the Ministry of public service have had five engagements to review all the clauses in the proposed manual and the last engagement was on the 7 th November 2018 where the review of the entire manual was completed and agreed upon corrections are compiled for final submission.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Staffing gaps \nThe approved KCCA structure provides for 1464 positions across the ten (10) Directorates) out of which 1128 positions are filled resulting into a shortfall of 336 positions", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "(representing 23%). Key positions such as Deputy Executive Director, Deputy Directors and Managers among others were vacant at the year end. \nThe staffing gaps were due to inadequate funding and also delays by Ministry of public service and Public service commission to approve some recruitments. Staffing gaps in vital positions of the organization affects the performance and overall achievement of organization\u2019s goals and objectives. This has a negative effect on service delivery and could be a contributory factor to unrealized targets. \nThe Accounting Officer explained that the workload assessment for the Authority was carried out and proposed a new organizational structure that reflects the workload for the Authority with optimum number of staff across all directorates was approved in November", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2016. The Accounting Officer further explained that the new approved structure for the Authority has not been implemented mainly due to inadequate budget allocation to recruit the staff as per the approved structure and where the budget is available, the Ministry of Public Service has not given clearance to the Public Service Commission as required by the standing orders section (A-n) (ii) to go ahead and fill the vacant positions on the KCCA structure. Furthermore even where the Public Service Commission has gone ahead to carry out interviews, they have had to withhold the minutes until the Ministry clears the wages bill.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to continue engaging the Ministry of Public Service and Public Service Commission to ensure that staffing gaps are filled.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Certificate of compliance (CoC) by NPA \nAccording to Sections 13(6) and 13(7) of the PFM Act, 2015 a Certificate of Compliance (CoC) is issued by National Planning Authority (NPA) every year to all Government entities. NPA issues certificate of compliance with the aim of ensuring that the national budget, comprising of sector, MDA and Local Government budgets are focused on implementing national development plans (NDP). Specifically, the CoC requires the budget framework paper (BFP) and Annual budgets to be in line with NDP.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "The Certificate of Compliance issued by NPA revealed that KCCA performed at satisfactory level (75%). However, the following key emerging issues were identified in the CoC. \n\uf0d8 There is under absorption of budgeted funds arising from delayed counterpart funding from Government of Uganda for land acquisition for the right of way. \n\uf0d8 Majority of KCCA projects as they appear in the public investment plan (PIP) are recurrent in nature. \n\uf0d8 Key transformation projects like the Light Rail and Bus Rapid Transport (BRT) have failed to take off yet they are instrumental in achievement of the NDPII. \nFailure to address the above key issues may result into non-achievement of the objectives of the National Development Plan. \nThe Accounting Officer explained that key emerging issues raised were due to delays in securing of right of way, lack of financing and suspension of civil works following complaints by some of the PAPs. The Accounting Officer further explained that all the issues had since been addressed and works had progressed and efforts to advance the BRT project are ongoing in collaboration with the Ministry of Works and Transport MoWT, the French Development Agency (AFD) and the World Bank. \nI advised the Accounting Officers to ensure that planned activities are implemented in accordance with the budget and National Development Plan.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 16, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Field inspections \nField inspection of KCCA schools, Health Centres, Markets and Kabalagala Youth Centre was conducted for purposes of verifying the Authority\u2019s undertakings in relation to its core objectives of effective service delivery in the city and the following were observed: Details of inspection are in appendix III.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": [["Markets Namuwongo markets) (Nakawa and", "\uf0b7 The rubbish collectors and cleaning personnel lacked basic like gloves, gumboots detergent and brushes among others. items \uf0b7 The Authority does not have a cesspool emptier as the one available is too old to serve the purpose.", "\uf0b7 A new solid waste management system is yet to be introduced where the generators of waste are responsible of its storage until when the truck collects it, that is; Self-loading system. Sensitization is underway. Hence poor solid waste management at the skip will"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Inspection", "Findings", "Response"], "type": "table"}}, {"content": [["", "", "be eliminated. \uf0b7 Due to limitations by the budget, the workers were given a pair of gloves in October 2018 and have been required for themselves a pair of gum boots. to buy \uf0b7 KCCA has increased public health inspections in markets and engagement of market leadership to have regular clean-ups by the market community members. is underway"], ["Hospitals kisenyi health centres) (Kawala and", "\uf0b7 Inadequate staffing in hospitals thus leading to a long waiting time. \uf0b7 There were Limited Maternity delivery beds. \uf0b7 Storage of expired drugs was noted in same stores with non-expired drugs. \uf0b7 There were a number of drug stock outs for instance some ARVs combinations like ABC 3TC 600/300, DTG, EFV 200mg among others. These have been out of stock since August 2018.", "\uf0b7 Budget allocation for medical supplies is undertaken by MOH based majorly on the level of health facility. This does not provide for equity in allocation based on the fact that KCCA health units are heavy on volume in terms of OPD attendances."], ["Schools (Nakivubo Blue Primary School, Kisasi Primary School)", "\uf0b7 It was noted that at Kisasi Primary School, Toilet pupil ratio is 1:85 the pupils have to line for the toilets at break time. \uf0b7 Teacher, pupil ratio is 1:53, classroom, pupil ratio is 1:95 far above the standard of 1:50. \uf0b7 Nakivubo Blue Primary School land is not fenced.", "\uf0b7 Toilet, pupil ratio; KCCA is working with GIZ to intervene in this regard. \uf0b7 DESS is constrained with funds (wage bill) to recruit more teachers. Engagements are ongoing with the MOES on wage enhancement. \uf0b7 The unfenced part of the wall was planned in the ongoing financial year and is currently"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 17, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Inspection", "Findings", "Response"], "type": "table"}}, {"content": [["", "", "under procurement."], ["Kabalagala Youth Centre", "to \uf0b7 The KCCA Kabalagala Youth Centre was completed and handed over the Authority on 5 th February 2016 pending landscaping and completion of the perimeter however by the time of the audit this had not been done although the Centre was operational. This was attributed to land encroachment and the resultant court cases. yet \uf0b7 There was no strategy to sustain the Centre in case of a reduction in funding as the Centre is fully funded by the Authority and has not developed alternative revenue streams from its operations. It was noted that the students that access services at the Centre are not charged any fees and the student\u2019s access the services at no cost. \uf0b7 The Centre given its location mainly attracts youths in the surrounding areas of Makindye living out the other 4 divisions of Kampala", "The Centre is 100% funded under NTR and the Authority is committed to continue supporting the Centre. Management is soliciting for partnerships to support the Centre. To date, Management secured partnerships Plan International to the innovation Hub and, Art Ericson to set up a multi-purpose skills and Sports Centre worth $1m.The procurement of scoring machine is underway. for shoe making has from support a"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Inspection", "Findings", "Response"], "type": "table"}}, {"content": "\uf0d8 With the School land not fenced there is a risk of vandalism, insecurity and encroachment of school land. The non-payment of teachers affects their morale and thus will eventually lead to poor performance. \n\uf0d8 \nIn the absence of alternative revenue streams, the Centre may not sustain its services to the Community. \nI advised the Accounting Officer to: \n\uf0d8 \nEngage market committees to ensure that market facilities are regularly cleaned. \n\uf0d8 Continue engaging the relevant stake holders to have the issues affecting service deliver in the Health Centres addressed. \n\uf0d8 Continue liaising with Ministry of Education and other stake holders in regards to wage enhancement, increase in the number of teachers in the schools, construction of toilets among others. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "KAMPALA \n20 th December, 2018.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Appendix 1: Budget performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], "page": 21, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": [["**Development Project:** Kampala Rehabilitation 1253 Road", "**Output:** 04 06 80 Urban Road Construction", "\uf0b7 Populating iRoads RMS with traffic count data; further training on iRoads; final project presentation and handover. \uf0b7 Section maintenance and attending to any defects that may arise (Lugoba - 3.85km, Bahai - 2.8km, Kyebando Central, Kawaala \uf0b7 Maintenance attending defects that and to any may arise is ongoing on Lugoba, Bahai, Kyebando Central, section. Kawaala \uf0b7 Completion of snags and release of retention at Mutundwe, Weraga, Wansaso, Kiyimba, Kyabaggu Contract closed on", "46,576,457,949", "46,576,457,949", "(Lugoba -Populating iRoads RMS with traffic count data; further training on iRoads; final project presentation and handover. -Section maintenance and attending to any defects that may arise - 3.85km, Bahai - 2.8km, Kyebando Central, Kawaala -Maintenance and attending to any defects that may ongoing Lugoba, Kyebando Central, Kawaala section. \uf0b7 Completion of and of at is on Bahai, arise snags release retention Mutundwe, Weraga, Wansaso, Kiyimba, Kyabaggu \uf0b7 Contract closed", "UGX. 1,059,526,117 on other activities such as compensations and payment for taxes for street light which was budgeted under other line items as a result the following activities were not completed. to maintenance and attending any defects that may arise (Lugoba - 3.85km, Bahai - 2.8km, Kyebando Central, Kawaala \uf0b7 to \uf0b7 -Maintenance and attending any defects that may arise on ongoing on Lugoba, Bahai, Kyebando", "The observation is noted planned outputs for Construction of walkways and accesses on Kisaasi Kyanja, kawa lane, Kataza road, Kinawataka road, and Coronation road as observed were in error at input of the budget tool. See page 133 of MPS. The"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], "page": 21, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Vote function output", "Item description", "Planned outputs/Quantity", "Amount (Shs) budgeted", "Amount released (Shs)", "Actual output/ Quantity", "Audit Remarks", "KCCA Management response"], "type": "table"}}, {"content": [["", "\uf0b7 the following roads Go down, Bukasa ring, Kibuli, Church. Completion of construction of walkways and accesses on Kisaasi Kyanja, kawa lane, Kataza rd., Kinawataka road, coronation road.", "", "", "", "on the following roads Go down,Bukasa ring, Church Kibuli,", "", "", null], ["0423 Facilities Grant Schools'", "Output 070880 :Primary education infrastructure construction", "School provided Government primary schools infrastructure in aided", "454,642,450", "454,642,450", "School infrastructure in aided provided Government primary schools", null, "funds, however Management received all UGX.42,250,263 was diverted for the Contractors for four unit single storeyed staff quarters at Kansanga Seed Secondary School which had a separate budget line.", "The Observation is noted. Payment of UGX 42,250,263 for Kansanga Seed Secondary School was erroneously charged out of this budget line under Primary school infrastructure instead Secondary school\u2019s infrastructure and correction was not made in time. of The"], ["", "Output 070881 Secondary", "School provided infrastructure in", "936,544,745", "936,544,745", "Phase 1 of the project to construct a 9-", null, "Despite receiving all the funds only UGX.", "The Observation is noted."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], "page": 22, "document_name": "KCCA Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "20 \neducation Government aided infrastructure secondary schools construction \nclassroom block at 642,171,765 was spent \nKansanga \nSeed on secondary schools The Payment of Secondary School is and the balance of UGX 294,372,980 now complete. \nUGX.294,372,980 was for Kyaggwe road spent on refurbishment primary school of Kyaggwe road was erroneously Primary school which charged out of had a separate budget this budget line line. under secondary school infrastructure instead \nof primary school\u2019s infrastructure and correction was not made in time. \n21", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}]], "page": 22, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Appendix 11-", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": [["18/01/2018", "16347238", "Stirling Engineering Ltd", "IPC no.12 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "2,331,451", "229,387,964"], ["18/01/2018", "16347237", "Stirling Engineering Ltd", "IPC no.13 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "26,424,436", "255,812,400"], ["3/5/2018", "17628404", "Stirling Engineering Ltd", "IPC no.14 for reconstruction and/or upgrading of the NMT pilot corridor (Namirembe-Luwum), Archer, Mengo hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "13,575,539", "269,387,939"], ["14/06/2018", "18106732", "Stirling Engineering Ltd", "IPC No.15 in relation to the Reconstruction and/or Upgrading of the NMT Pilot Corridor (Namirembe - Luwuum) Archer , Mengo Hill, Nakivubo Channel, Mpabaana, Luzige, Mutebi and Semugooma Rds in Central Division.", "268,140,209", "268,140,209"], [null, null, null, "Ref: KCCA/WORKS/15- 16/00074-LOT 1", null, null], ["", "S/Total 1", "S/Total 1", "Accumulated Interest Paid On Contract Ref: KCCA/WORKS/15- 16/00074-LOT 1", "", "268,140,209"], ["LOT 4", "", "", "", "", ""], ["17/01/2018", "16335733", "Stirling", "IPC No.11 in relation to", "83,410,202", "444,930,343"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Date", "Payment Reference [IFMS /EFT]", "Payee", "Details", "Cumulative Interest in the Certificate", "Cumulative Interest under the Contract as Internal audit payment review reports"], "type": "table"}}, {"content": [["18/01/2018 18/01/2018", "16347238 16347238", "Stirling Engineering Ltd Stirling Engineering Ltd", "IPC no.12 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1 IPC no.12 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "2,331,451 2,331,451", "229,387,964 229,387,964"], ["18/01/2018 18/01/2018", "16347237 16347237", "Stirling Engineering Ltd Stirling Engineering Ltd", "IPC no.13 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1 IPC no.13 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "26,424,436 26,424,436", "255,812,400 255,812,400"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Date Date", "Payment Reference [IFMS /EFT] Payment Reference [IFMS /EFT]", "Payee Payee", "Details Details", "Cumulative Interest in the Certificate Cumulative Interest in the Certificate", "Cumulative Interest under the Contract as Internal audit payment review reports Cumulative Interest under the Contract as Internal audit payment review reports"], "type": "table"}}, {"content": [["14/06/2018 14/06/2018", "18106732 18106732", "Stirling Engineering Ltd Stirling Engineering Ltd", "IPC No.15 in relation to the Reconstruction and/or Upgrading of the NMT Pilot Corridor (Namirembe - Luwuum) Archer , Mengo Hill, Nakivubo Channel, Mpabaana, Luzige, Mutebi and Semugooma Rds in Central Division. IPC No.15 in relation to the Reconstruction and/or Upgrading of the NMT Pilot Corridor (Namirembe - Luwuum) Archer , Mengo Hill, Nakivubo Channel, Mpabaana, Luzige, Mutebi and Semugooma Rds in Central Division.", "268,140,209 268,140,209", "268,140,209 268,140,209"], [null, null, null, "Ref: KCCA/WORKS/15- 16/00074-LOT 1 Ref: KCCA/WORKS/15- 16/00074-LOT 1", null, null], ["", "S/Total S/Total 1 1", "S/Total S/Total 1 1", "Accumulated Interest Paid On Contract Ref: KCCA/WORKS/15- 16/00074-LOT 1 Accumulated Interest Paid On Contract Ref: KCCA/WORKS/15- 16/00074-LOT 1", "", "268,140,209 268,140,209"], ["LOT LOT 4 4", "", "", "", "", ""], ["17/01/2018 17/01/2018", "16335733 16335733", "Stirling Stirling", "IPC IPC No.11 No.11 in in relation relation to to", "83,410,202 83,410,202", "444,930,343 444,930,343"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}], "table_of_contents": [{"content": ["LIST OF ACRONYMS - 2", "Opinion - 3", "Basis of Opinion - 3", "Key Audit Matters - 4", "\uf0b7 Implementation of Budget approved by Parliament - 4", "\uf0b7 Domestic Arrears - 5", "Emphasis of Matter - 6", "\uf0b7 Non-remittance of Pay As You Earn (PAYE) and Valued Added Tax (VAT) - 6", "\uf0b7 Outstanding trade and other receivables - 7", "\uf0b7 Legal costs - UGX19,445,101,578 - 8", "Other Matter - 8", "\uf0b7 Review of Multiplex Contract - 8", "Other Information - 9", "Responsibilities of the Accounting Officer for the Financial Statements - 10", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 10", "Other Reporting Responsibilities - 12", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 12", "\uf0b7 Interest on Delayed Payments-UGX 714,318,282 - 12", "\uf0b7 Unapproved Human Resource Manual - 13", "\uf0b7 Staffing gaps - 13", "\uf0b7 Certificate of compliance (CoC) by NPA - 14", "\uf0b7 Field inspections - 15"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/KCCA Report of Auditor General 2019.chunks.json b/reports/chunks/KCCA Report of Auditor General 2019.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..c737e4a4f2391f0781c099b1ff141b9e73d1a506 --- /dev/null +++ b/reports/chunks/KCCA Report of Auditor General 2019.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 3}}], "page": 2, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": [["ISSAIs", "International Standards of Supreme Audit Institutions"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["KCCA", "Kampala Capital City Authority"], ["KIIDP", "Kampala Institutional And Infrastructure Development Project"], ["MDA", "Ministries, Departments and Agencies"], ["NSSF", "National Social Security Fund"], ["NTR", "Non-Tax Revenue"], ["PAYE", "Pay As You Earn"], ["PFMA", "Public Finance Management Act, 2015"], ["TAIs", "Treasury Accounting Instructions"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority (KCCA) which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and 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 present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2019 and its financial performance and cash flows for the period then ended, in accordance with the provisions of the Public Finance Management Act, 2015, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 3}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Basis of Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "and during implementation, effort is required to achieve the agreed objectives/targets for the entity within the available resources. \nIt has been observed over the years that planned and budgeted for activities of a number of Government entities are not implemented, thereby affecting service delivery. \nIn the overall office-wide planning, I assessed risks like the inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement entity planned activities. The focus was put on the planned outputs of the entities which greatly impact on the wellbeing of communities. \nConsequently, I developed procedures in order to address the performance of the budget of the entity:", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}]], "page": 5, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Ascertaining the amount received by the entity and the source of the funding\n- Inquiring from management about off-budget financing received and ascertaining the basis for the off-budget financing, if any.\n- Comparing the approved budget against the actual receipts\n- Comparing the planned vote function outputs against the actuals and determining the variances\n- Reviewing utilisation of the funds.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}], "page": 5, "document_name": "KCCA Report of Auditor General 2019", "type": "list"}}, {"content": "Based on the procedures performed, I observed the Authority has a constitutional mandate to facilitate the delivery of quality services to the people in Uganda\u2019s Capital City-Kampala. In addition, the Authority deals with matters such as initiation of policies, setting delivery standards, determining taxation levels, enacting legislation for proper management of the City, constructing and maintain roads, organising and managing traffic among others. \nTo achieve this mandate, the KCCA planned to implement and achieve a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s ministerial statements, approved work plans and budgets revealed that the Authority had an approved budget of UGX.315,388,545,309, out of which UGX.289,023,059,777 was released. The key deliverables for the financial year 2018/19 were summarized in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}]], "page": 5, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for KCCA for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 5, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": [["1", "Output: 02 Urban Road Maintenance", "2,300,000,000", "0.73"], ["2", "Output: 04 Street Lights Maintenance", "900,000,000", "1.01"], ["3", "Construction and Maintenance of Drains LOT 1:Design Update and Construction of Selected Drainage Systems in Kampala City", "77,842,564,000", "25.70"], ["4", "Output: 03 Traffic Junction and Congestion Improvement", "2,274,436,000", "26.42"], ["5", "Output: 82 Drainage Construction", "23,404,900,000", "33.84"], ["6", "Output: 01 Urban planning, policies, laws and strategies", "1,487,635,000", "34.31"], ["7", "Output: 02 Building licensing and approvals", "135,828,000", "34.35"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 5, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Sn", "Key deliverables", "Amount UGX.", "Cumulative percentage of the approved budget"], "type": "table"}}, {"content": "The Authority planned to achieve the above deliverables through the implementation of 193 outputs. I sampled 45 out-puts worth UGX.206,936,950,000 representing 65% of the total budget for review and below are my findings.", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 6, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**1.1**", "**Revenue performance** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2018/2019 and noted that out of the budgeted revenue of UGX.126,899,636,512 the year 2018/19, only UGX.90,553,865,805 was collected representing the performance of 71% of the target. for to collect revenue affects the implementation of the Authority planned activities. indicated that the main cause of failure to realise the revenue target was the failure to resume collection of Commercial Road User fees from commercial vehicles operating in the city especially taxis, following its suspension in 2017. Since the fees were revised following their suspension, a new legal Instrument to cater for the new fees has to be in place before the resumption of collections. The new Instrument has been scheduled for Cabinet final approval and about UGX.18 billion projected to be realised from this source during the financial year 2018/19. Also the streamlining of boda-boda operations in the City is to be spearheaded by the Ministry of Internal Affairs because of the security interests in relation to that sector. I Failure Management", "I for advised the Accounting Officer to engage the responsible stakeholders to have the new legal instrument the new rates approved. The Accounting Officer should also, engage the Ministry of Internal Affairs to expediate the process of streamlining boda- boda operations in order raise revenue to"], ["**1.2**", "**Off budget receipts** noted the Authority received off-budget financing to a tune of UGX.14,401,147,891 which was never paid into the consolidated fund as required by Section 36(6), 43 and 44(20) of the PFMA 2015 which requires all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. These funds were received directly from development partners for undertaking a number of activities financing distorts planning, which may result in duplication of activities and is also conflicts with the Public finance Management Act 2015. stated that they have always sought government\u2019s approval for receipts of all these resources as required by S 44(1) and these funds are approved by the Minister of Finance Planning and Economic Development. In the budgeting process for the financial year (FY) 2018/19, no platform had been availed to budget for these resources in the budgeting tool. An effort to get a supplementary budget was sought, but it was fruitless. I Off-budget Management", "I advised the Accounting Officer to continue engaging with the Ministry of Finance for supporting the entity on the management of off-budget receipts."], ["**1.3**", "budgeted but UGX.289,022,971,396 was warranted resulting in a budget shortfall of UGX.26,365,573,913 representing 8.3%. to receive UGX.315,388,545,309 \uf0b7 Out of the warrants of UGX.289,022,971,396, UGX.278,552,276,158 was spent by the entity resulting into unspent balance of observed that: \uf0b7 KCCA I **Under absorption of funds**", "I advised the Accounting Officer to ensure that all the funds availed are fully absorbed."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 6, "document_name": "KCCA Report of Auditor General 2019", "columns": ["", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**1.1**", "**Revenue performance** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2018/2019 and noted that out of the budgeted revenue of UGX.126,899,636,512 the year 2018/19, only UGX.90,553,865,805 was collected representing the performance of 71% of the target. for to collect revenue affects the implementation of the Authority planned activities. indicated that the main cause of failure to realise the revenue target was the failure to resume collection of Commercial Road User fees from commercial vehicles operating in the city especially taxis, following its suspension in 2017. Since the fees were revised following their suspension, a new legal Instrument to cater for the new fees has to be in place before the resumption of collections. The new Instrument has been scheduled for Cabinet final approval and about UGX.18 billion projected to be realised from this source during the financial year 2018/19. Also the streamlining of boda-boda operations in the City is to be spearheaded by the Ministry of Internal Affairs because of the security interests in relation to that sector. I Failure Management", "I for advised the Accounting Officer to engage the responsible stakeholders to have the new legal instrument the new rates approved. The Accounting Officer should also, engage the Ministry of Internal Affairs to expediate the process of streamlining boda- boda operations in order raise revenue to"], ["**1.2**", "**Off budget receipts** noted the Authority received off-budget financing to a tune of UGX.14,401,147,891 which was never paid into the consolidated fund as required by Section 36(6), 43 and 44(20) of the PFMA 2015 which requires all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. These funds were received directly from development partners for undertaking a number of activities financing distorts planning, which may result in duplication of activities and is also conflicts with the Public finance Management Act 2015. stated that they have always sought government\u2019s approval for receipts of all these resources as required by S 44(1) and these funds are approved by the Minister of Finance Planning and Economic Development. In the budgeting process for the financial year (FY) 2018/19, no platform had been availed to budget for these resources in the budgeting tool. An effort to get a supplementary budget was sought, but it was fruitless. I Off-budget Management", "I advised the Accounting Officer to continue engaging with the Ministry of Finance for supporting the entity on the management of off-budget receipts."], ["**1.3**", "budgeted but UGX.289,022,971,396 was warranted resulting in a budget shortfall of UGX.26,365,573,913 representing 8.3%. to receive UGX.315,388,545,309 \uf0b7 Out of the warrants of UGX.289,022,971,396, UGX.278,552,276,158 was spent by the entity resulting into unspent balance of observed that: \uf0b7 KCCA I **Under absorption of funds**", "I advised the Accounting Officer to ensure that all the funds availed are fully absorbed."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 6, "document_name": "KCCA Report of Auditor General 2019", "columns": ["", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "UGX.10,456,269,889 representing an absorption level of 96.4%. The unspent balances at the end of the financial year were subsequently swept back to the consolidated fund account. Refer to the table below; **APP EST (A) KCCA (BILLIONS) UGX** **RELEASE (B) (billions) UGX** 289.023 **Variance C= (A-B) (billions) UGX** 26.365 **Expenditure** **(D)** UGX** **(billions)** **Unspent (B-D) (billions)UGX** 315.388 278.566 10.457 FY18/2019 in the budget and under absorption may result in non- implementation of planned activities. The under absorption also negates the purpose for which funds were warranted. indicated that the failure to absorb funds was because the Authority only collected UGX.90.56 billion out of UGX.102.17 billion released as AIA and therefore spending beyond the collected amount would mean spending government money without authority. Shortfalls Management", ""], ["**KCCA**", null, null], ["FY18/2019", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 7, "document_name": "KCCA Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["", "UGX.10,456,269,889 representing an absorption level of 96.4%. The unspent balances at the end of the financial year were subsequently swept back to the consolidated fund account. Refer to the table below; **APP EST (A) KCCA (BILLIONS) UGX** **RELEASE (B) (billions) UGX** 289.023 **Variance C= (A-B) (billions) UGX** 26.365 **Expenditure** **(D)** UGX** **(billions)** **Unspent (B-D) (billions)UGX** 315.388 278.566 10.457 FY18/2019 in the budget and under absorption may result in non- implementation of planned activities. The under absorption also negates the purpose for which funds were warranted. indicated that the failure to absorb funds was because the Authority only collected UGX.90.56 billion out of UGX.102.17 billion released as AIA and therefore spending beyond the collected amount would mean spending government money without authority. Shortfalls Management", ""], ["**KCCA**", null, null], ["FY18/2019", null, null], ["in the budget and under absorption may result in non- implementation of planned activities. The under absorption also negates the purpose for which funds were warranted. indicated that the failure to absorb funds was because the Authority only collected UGX.90.56 billion out of UGX.102.17 billion released as AIA and therefore spending beyond the collected amount would mean spending government money without authority. Shortfalls Management", null, null], ["**1.4**", "of the 193 activities with a total budget of UGX.315,388,545,309 implemented by the entity during the financial year, I sampled and reviewed 45 activities with a budget of UGX.206,936,950,000 representing 65% of the total budget as indicated the table below. **Table showing planned and sampled outputs** Details **Budget (UGX) Bn** Total Outputs/activities Outputs/activities sampled Percentage **Num ber** 193 45 **32%** 315.388 206.936 **65%** **Non Quantification of outputs/activities** of the entity performance reports for the financial year 2018/2019 revealed that out of 45 activities assessed, 26 activities representing 58% of the total outputs were not quantified to enable measurement of performance \u2014 details in **Appendix I.** observed that, in these cases, management reported in generic ways, i.e. Purchase of Light Equipment, Maintenance of streetlights and traffic junctions, Policy and Advisory Capacity Building for technical staff, Civil Litigation Criminal Prosecution Law Enforcement, Policies, laws, strategies and guidelines, Health Infrastructure Rehabilitation, among others. to plan and report on the quality/quantity of activities implemented renders it difficult to establish individual activity costs for each planned output, and this curtails effective accountability when funds are subsequently spent. Further, without clearly spelt out planned outputs, I could not ascertain whether funds appropriated by Parliament and released were actually spent and the intended objectives achieved. The Accounting Officer explained that KCCA operates under nine sectors and has faced constraints in staffing which has affected the quality of the detailed budgets prepared in the budgeting tool. KCCA have since recruited more Planners, Accountants and Economists to strengthen the budgeting and reporting function and management is optimistic that this will be improved upon in the FY 2020/21. I Out Review Failure", "addition to the recruitment of planners and accountants, the Authority needs to strengthen the Monitoring and Evaluation function to ensure that activities in the plans are well stated and quantified. In"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 7, "document_name": "KCCA Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["**1.5**", "analysis of the outputs/activities that were quantified revealed that although the entity absorbed (96.8%) of the funds that were released, some of the activities remained either partially or not implemented at all. Out of the 19 quantified outputs/activities assessed, 5 outputs/activities representing 26.3% were implemented; 11 output/activity representing 57.9% was partially implemented while 3 output/activity representing 15.8% was not implemented at all. Details are in **Appendix I.** below is a table showing a summary of the implementation status. **Table showing the level of implementation** fully **S/n Reporting Outputs** Fully Implemented Partially Implemented Not Implemented Total outputs 5 11 3 **9** **Performance** **in %** 26.3 57.9 15.8 **100** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the Authority did not carry out research on extended periodic maintenance. The Accounting Officer explained the main reason for the partial implementation and non-implementation of some out-puts were the garnishees orders that affected the operations of the Authority. 1 2 3 **Implementation of the quantified planned outputs** An Non-implementation", "advised the Accounting Officer to ensure that activities are implemented as planned. addition the Accounting Officer should liaise with the Ministry of Finance for a strategy of settling the Authority\u2019s obligations to avoid garnishing of accounts. I I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 8, "level": 3}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements that, in my judgement, are of such importance and fundamental to users\u2019 understanding of the financial statements. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 8, "level": 3}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 8, "level": 3}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}]], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Management of Domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 8, "level": 3}}], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "2.1 Outstanding domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by Parliament for that financial year. \narrears remains a challenge. The table below shows the trend analysis of the domestic arrears for the past three years.", "metadata": {"headings": [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}, [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}]], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["No", "Year End", "Amount (UX)", "% increase/decrease"], ["1", "30 th June 2017", "29,536,261,108", ""], ["2", "30 th June 2018", "36,433,402,250", "23"], ["3", "30 th June 2019", "33,251,156,514", "-9"]], "metadata": {"headings": [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}], "page": 9, "document_name": "KCCA Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Accrued domestic arrears adversely hamper budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. This may also result in litigation for non-payment of services already consumed. \nIn their response, management explained that the domestic arrears mainly relate to financial years 2016/17, and FY 2017/18 and arose from Garnishee orders issued that drew resources which would have been used to settle the unpaid bills. Because government has not financed the domestic arrears, the position has not improved significantly \nI advised the Accounting Officer to engage with the Ministry of Finance to find sustainable avenues of settling all the arrears that remained outstanding by the close of the financial year. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}, [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}], [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}], [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Failure to Budget for Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}], "page": 9, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. \nKCCA had arrears to the tune of UGX.36,433,402,250 outstanding from the prior year. A review of the approved budget estimates of the entity for the financial year under review indicated that only UGX.825,708,256 budget provisions were made towards the settlement of domestic arrears. \nFailure to budget for domestic arrears exposes the entity to a risk of penalties and fines resulting from litigation against the Authority. There is also a risk of diverting funds from items for which they were appropriated to settle arrears.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}], [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "KIIPD", "14,972,408,455"], ["2", "KCCA TSSA", "9,959,356,138"], ["", "**Total**", "**24,931,764,593**"]], "metadata": {"headings": [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2019", "columns": ["No", "Details", "Amount (UGX)"], "type": "table"}}, {"content": "If the Authority's funds are not safeguarded from Garnishee orders, there is a likelihood that the Authority\u2019s activities may stall because of the accumulation of interest on unpaid certificates since most of the authority activities are of civil works in nature, in addition to delayed service delivery. \nIn their response, management stated that it has over the years committed additional resources to budget for settlement of litigation cases as a way of avoiding garnishee orders. Unfortunately, the allocation is insufficient to cater for overwhelming judgement amounts by Courts of Law for example, in the above two cases. Prior negotiations have also been undertaken. \nI advised the Accounting Officer to engage MoFPED in consultation with MoJCA to develop strategies to safeguard its funds from Garnishee orders by budgeting and paying off litigations fees as they fall due, and also explore the possibility of allocating some of the locally generated resources to settlement of outstanding obligations as a way reducing the effects of the outstanding commitments on the operations of the Authority.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}], [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "2.4 Outstanding long-term borrowing", "metadata": {"headings": [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "I observed that the Authority has an outstanding long-term borrowing of UGX.42,570,488,999 arising from development credit agreement between IDA and KCC on behalf of Government entered into on 12 th August 1991 for improvement of waste management in the city, production of up to date maps of Kampala and strengthening the financial and personnel management systems and services. \nHowever, this loan has never been serviced, and as such, the outstanding balance of UGX.42,570,488,999 remained on the KCCA books as an obligation pending clearance. Management indicated that the Authority does not have the capacity to clear or service this obligation. \nThe continued disclosure of this liability in the books of KCCA is a potential misrepresentation of KCCA obligations since there is a remote probability that KCCA will ever repay this loan. \ncontrary to the law and exposes the Authority to avoidable charges in the form of fines and penalties. \nThe Accounting Officer noted the observation and indicated that management has always endeavoured to settle outstanding arrears. \nI advised the Accounting Officer to ensure that timely remittances are made as provided for under the NSSF Act. \n2.6", "metadata": {"headings": [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Non-remittance of Pay as You Earn (PAYE)", "metadata": {"headings": [{"headings_0": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}, {"headings_1": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}], "page": 11, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "I observed that Pay As You Earn (PAYE) for the Authority amounting to UGX.27,809,236,591 remained unpaid by the close of the year 30 th June 2019. Violation of the Income-tax law attracts fines and penalties thus reducing funding for planned activities. \nThe Accounting officer explained that the accumulation of the PAYE is on account of shortfall in the collection of AIA experienced in the FY 2016/17, FY 2017/18 and FY 2018/19. The Authority was unable to collect funding to cater for these costs and the accumulation. Management has also written to MoFPED requesting funding to clear these domestic arrears. \nI advised the Accounting Officer to always adhere to the requirements under the Income Tax Act to avoid fines and penalties.", "metadata": {"headings": [{"headings_0": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}, {"headings_1": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, [{"headings_0": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}, {"headings_1": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}], [{"headings_0": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}, {"headings_1": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 11, "level": 3}}, {"headings_1": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}], "page": 11, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "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. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Authority\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Kampala Capital City Authority, and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Authority\u2019s\u2019 financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 11, "level": 3}}, {"headings_1": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}, [{"headings_0": {"content": "Other Information", "page": 11, "level": 3}}, {"headings_1": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}], [{"headings_0": {"content": "Other Information", "page": 11, "level": 3}}, {"headings_1": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}], [{"headings_0": {"content": "Other Information", "page": 11, "level": 3}}, {"headings_1": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 11, "level": 3}}], "page": 12, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 11, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 11, "level": 3}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- 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 our 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.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Authority\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Kampala Capital City Authority to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 11, "level": 3}}], "page": 12, "document_name": "KCCA Report of Auditor General 2019", "type": "list"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 11, "level": 3}}], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 3}}], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are as follows: \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 3}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 3}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Staff Performance Management Initiatives", "metadata": {"headings": [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990s geared towards cultivating a performance culture focused on results, excellence and professionalism. Consequently, a number of performance management initiatives have been introduced for enhancing performance and service delivery in the Public Service. These include the Open Performance Appraisal System, Rewards and Sanctions Framework, Client Charters and Service Delivery Standards and Performance Agreements/Plans, among others. To implement the staff performance management initiatives, public service issued Circular Standing Instructions No. 1 of 2010, Circular Standing Instruction No. 1 of 2016, Public Service Standing Orders, Circular Standing Instruction No.1 Of 2011 to offer guidance to MDAs and Local Governments in undertaking the different activities on staff performance management. The absence of Performance Agreements limits effective accountability for staff on how the extent to which they have achieved their agreed targets. 3.2 Completion of performance appraisals I noted that out of 1,319 staff in post at the beginning of the financial year, only 1,244 staff completed the performance appraisals, and 75 staff did not undertake the activity. In the circumstances, management is unable to determine the extent to which set performance targets are achieved and also is unable to enforce the rewards and sanctions guidelines as they largely depend on the performance appraisal process. 3.3 Completion of Semi-annual Performance Reviews I noted that although management indicated that regular reviews of staff performance are done, I did not find documented evidence that semi-annual performance reviews were undertaken by the staff during the year under review. I was therefore not in position to confirm that these period reviews were actually undertaken. 3.4 Mechanism of staff attendance I noted that the Kampala Capital City Authority uses registers to monitor staff attendance. However, this mechanism does not track staff log out and is thus not effective. 3.5 Existence of rewards and sanctions committee I noted that the Authority has a disciplinary (sanctions) committee but lacked a rewards committee as required by the guidelines. 3.6 Client Charter Contrary to section 27 of the Public service standing orders, I noted that management was yet to develop and operationalize a client\u2019s charter as required by the standing orders. I advised the Accounting Officer to urgently address the weaknesses identified and ensure that there is strict compliance by the Authority to the guidance by the Ministry of Public Service. This exposes the land to encroachment and loss of the", "metadata": {"headings": [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}, [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}, {"headings_1": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}], "page": 15, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "KAMPALA \n21 st December, 2019", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}, {"headings_1": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}, {"headings_1": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Appendix I: Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 16, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": [["**Planning**", null, null, null, null, null, "**Release of funds and Implementation**", null, null, null, null, null, null, null, null, "**Monito ring and Evalua tion**", "**Reporting**"], ["**Progra mme**", "**Sub Progra mme/ Project**", "**Output**", "**Output/Activiti es**", "**Are there clear targets and performanc e indicators to measure progress** **(Yes/No)** **no** reasons** **If give**", "**Are** the resources allocated/ estimates based realistic assumption s (Yes/No) If no give reasons** **on**", "**Planned Target for Financia l year** **the**", "**Budgete d amount UGX (\u2018000\u2019)**", "**Revise d budget**", "**Amount release d**", "**Amoun t Spent**", "**Achieved** **Target** by Financial year end @ annual performance report**", "**Varia nce**", "**Causes for the variances**", "**Audit conclusio** **n** Fully, partially, or Not implemen ted**", "**Was the activit y report ed on in the periodi c monito ring report s- (Yes/N o) If no give reason s**", "**Is the performance of the activity accurately reported in the annual performance reports- (Yes/No) If no give reasons**"], [null, null, null, null, null, null, null, null, "**UGX (\u2018000\u2019)**", "**UGX (\u2018000\u2019)**", "**UGX (\u2018000\u2019)**", null, null, null, null, null, null], ["Progra mme : 04 06 Urban Road Netwo rk Devel opme nt", "Sub Progra mme:0 7 Engine ering and Techni cal Service s", "Output: 02 Urban Road Maintenanc e", "Extended Periodic maintenance (Completion of works) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads", "Yes", "Yes", "6 roads", "900,084", "810,07 5", "50,000", "50,000", "Completed periodic maintenance of ) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads m) maintained Kulekana(2.1k", "6", "Lack of funding because of failure to collect enough AIA", "Not implement ed", "Yes", "No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned."], ["", null, null, "Extended Periodic maintenance unpaved roads Kwela road, Komamboga HC road, Kawuku road, Road to Primary school of Kulekana road.", "Yes", "Yes", "4 roads", null, null, null, null, "", "4", "Lack of funding because of failure to collect enough AIA", "Not implement ed", "Yes", "No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 16, "document_name": "KCCA Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": [["", "", "", "Research on Extended Periodic maintenance (Completion of works)Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads.", "Yes", "Yes", "6", "", "", "", "", "", "6", "Lack of funding because of failure to collect enough AIA", "Not implement ed", "Yes", "No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned."], ["", "", "", "Purchase Of Light Equipment", "No", "No", "N/a", "", "", "", "", "Purchased assorted light equipment including: 5 jumpers, 5Asphalt pavement cutters, 5 tractors with trailers and 3 Pedestrian rollers,", "N/a", "Lack of funding because of failure to collect enough AIA", "Not assessed since planned out-puts were not quantified", "Yes", "No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned."], ["", "", "Output: 04 Street Lights Maintenance", "Maintenance of street lights and traffic junctions", "No", "No", "N/a", "211,261", "190,13 4", "0", "0", "Output was not reported", "N/a", "N/a", "Not assessed since planned out-puts were not quantified", "No", "No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received/collected (AIA)."], ["", "Projec t:1253 Kamp ala Road Rehab ilitatio n", "Output: 02 Urban Road Maintenanc e", "Extended Periodic maintenance (Completion of works) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads", "Yes", "Yes", "6 roads", "2,300,000", "2,300,0 00", "2,300,0 00", "2,229,2 05", "Completed periodic maintenance of ) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads", "0", "Achieved as planned", "Fully implement ed", "Yes", "Yes"], ["", "", "", "Extended Periodic maintenance unpaved roads Kwela road, Komamboga HC road, Kawuku road, Road to", "Yes", "Yes", "4 roads", null, null, null, null, "Kulekana(2.1k m) maintained", "3", "Achieved as planned", "Partially achieved", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 17, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 17, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "Primary school of Kulekana road.", "", "", "", "", "", "", "", "", "", "", "", "", "", null, null], ["", "", "", "Research on Road Periodic Maintenance- Paved, unpaved, Other structures. UGX 7.22 Bn", "No", "No", "N/a", "", "", "", "", "Not achieved", "N/a", "Funding affected", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "", "Road safety/ traffic management works", "No", "No", "N/a", "", "", "", "", "Completed replacement of interfacing ups batteries at Clock Tower traffic junction and traffic signal cable duct for Bakuli traffic junction -Completed repair of red", "N/a", "Not assessed since planned out- puts were not quantified", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "", "Road marking and Road Furniture", "No", "No", "N/a", "", "", "", "", "Completed repair of red LED lamp aspect at Wandegeyatraff ic junction and pedestrian signal heads at Wandegeya and Nakawa", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "", "Maintenance of street lights and traffic junctions", "No", "No", "N/a", "", "", "", "", "Carried out routine and corrective maintenance works for Solar streetlights along Weraga, Wansanso, Mutundwe, Lugoba, Bahai", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 18, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 18, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "and Kabaka Anjagala, Bombo, Kyaggwe, Kampala, Jinja,Nile Avenue, Katwe road and Entebbe- Queens way roads.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "", "Transport studies", "No", "No", "N/a", "", "", "", "", "Not achieved", "N/a", "Funding affected", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "", "Maintenance of Equipment and purchase of new light equipment", "No", "No", "n/a", "", "", "", "", "Not achieved", "N/a", "Funding affected", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "Output: 04 Street Lights Maintenance", "Street Light Maintenance", "No", "No", "n/a", "900,000", "900,00 0", "900,000", "840,31 6", "Purchased assorted light equipment including: 5 jumpers, 5 Asphalt pavement cutters, 5 tractors with trailers and 3 Pedestrian rollers, -Initiated procurements", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "Output: 80 Urban Road Constructio n", "Construction and Maintenance of Drains LOT 1:Design Update and Construction of Selected Drainage Systems in", "Yes", "Yes", "8 roads", "52,000,00 0", "77,842, 564", "77,842, 564", "75,589, 413", "Mechanical Section -Purchased assorted light equipment including: 5 jumpers, 5 Asphalt pavement cutters, 5", "8", "Activity still ongoing", "Partially implement ed", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 19, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 19, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "Kampala City [(a)Lubuga I, Lubuga II, Kanakulya, Mugerwa , Ganafa, St. Benedict & Kabungu Close, and Kibuye- Police- Hollywood in Makindye Division;", "", "", "", "", "", "", "", "tractors with trailers and 3 Pedestrian rollers, -Initiated procurements using FWC, RFQ, Service level agreements and payments for: maintenance of garbage trucks, maintenance of repair of road equipment and repair and servicing of service fleet Electrical Services", "", "", "", "", "", null, null], ["", "Project: 1295 2ND Kampal a Institutio nal and Infrastru cture Develop ment Project [KIIDP 2]", "Output: 01 Contracts management, planning and monitoring", "Contracts management, planning and monitoring for Drainage Lot 1,Lot 2 ,Lot 3 & Lot 4. Consultancy services for roads reconstruction.", "Yes", "Yes", "4", "1,919,984", "1,919,9 84", "1,919,9 84", "1,919,9 84", "Batch 2 roads & Junctions: -Signed Contracts for the Batch 2 roads, which include Acacia, Nakawa-Ntinda, Kulambiro Ring, Lukuli and Kabusu Bunamwaya Lweza, on 25th and 28th March 2019. Works contractors nearing completion of - Mobilization phase. Civil works to start in July 2019.", "4", "Delays in clearance of contracts and compensatio n of PAPs affected", "Partially achieved", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 20, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 20, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "", "Output: 03 Traffic Junction and Congestion Improvement", "Junctions for Signalization \uf0b7 Acacia Avenue/ Lower Kololo Terrace \uf0b7 Acacia Avenue/ Elgon Terrace \uf0b7 Acacia Avenue/ Upper Kololo Terrace \uf0b7 Acacia Avenue/ Mabua Road \uf0b7 Acacia Avenue/ Sturrock Road Junction \uf0b7 Acacia Avenue/ Kira Road \uf0b7 Ntinda Trading Centre", "Yes", "Yes", "7", "2,274,436", "2,274,4 36", "2,274,4 36", "2,274,4 36", "Signalized 12 Junctions that included Fairway and Bwaise junctions among others. The roads include Kira, Mambule, Makerere Hill and Bakuli- Nakulabye- Kasubi.", "5", "Delays in clearance of contracts and compensatio n of PAPs affected", "Partially implement ed", "Yes", "Yes"], ["", "", "Output: 80 Urban Road Constructio n", "BATCH 2 - Group 1 \u2013 Priority \uf0b7 John Babiha (Acacia) Avenue (1.75km) \uf0b7 Kulambiro Ring Road(3.10km ) \uf0b7 Nakawa - Ntinda Road(2.8km) \uf0b7 Lukuli Road (7.8km) \uf0b7 Kabuusu - Bunamwaya \u2013 Lweza (8.5km)", "Yes", "Yes", "5", "52,400,00 0", "52,400, 000", "52,400, 000", "42,076, 920", "Batch 2 roads & Junctions: -Signed Contracts for the Batch 2 roads, which include Acacia, Nakawa-Ntinda, Kulambiro Ring, Lukuli and Kabusu Bunamwaya Lweza, on 25th and 28th March 2019. Works contractors nearing completion of - Mobilization", "5", "Delays in clearance of contracts and compensatio n of PAPs affected", "Partially implement ed", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 21, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 21, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "phase. Civil works to start in July 2019. \\- Contracted design review and supervising consultant in November 2018. Submitted Draft Design Review reports for which comments were issued. M/s C.Loti was appointed as the engineer for the project in May 2019.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "Output: 82 Drainage Construction", "Implementation of the RAP report for Batch priority drainage", "Yes", "Yes", "1", "23,404,90 0", "23,404, 900", "23,404, 900", "9,700,0 00", "Implementation of the RAP report for Batch priority drainage at 70% completion", "1", "Delay in settlement of some PAPs due to court issues", "Partially implement ed", "Yes", "Yes"], ["", "", null, "Construction of Nalukolongo channel", "Yes", "Yes", "1", null, null, null, null, "Construction of Nalukolongo channel not yet done", "1", "Delay in settlement of PAPs affected", "Partially implement ed", "Yes", "Yes"], ["", "", null, "Construction of Lubigi Primary and Nakamiro Secondary Channels.", "Yes", "Yes", "1", null, null, null, null, "Construction of Lubigi Primary and Nakamiro Secondary Channels has started and site was handed over to the contractor", "1", "Delay in settlement of PAPs affected", "Partially implement ed", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 22, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 22, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "", "", "Diagnostic assessment of Underground", "Yes", "Yes", "1", "", "", "", "", "Diagnostic assessment of Underground not completed", "1", "Delay in settlement of PAPs affected", "Partially implement ed", "Yes", "Yes"], ["Progra mme : 02 04 Urban Planni ng, Securi ty and Land Use", "Sub Progra mme:0 9 Physic al Planni ng", "Output: 01 Urban planning, policies, laws and strategies", "Urban planning, policies, laws and strategies", "No", "No", "N/a", "1,652,928", "1,487,6 35", "794,446", "719,21 9", "-Cumulatively, received 33,647 clients ofmwhich 10,790 were for lands transactions. Received .1008 including; mortgages, transfers, caveats, court orders, mortgages from 5 Divisions. -Dispatched 103 completed land transactions in Q4. -Completed 712 transactions received from Land registrars. -Received 540 search requests. -Completed 516 searches received from registrars. -422 Searches were dispatched to .5 Divisions in 4. -Had 314 queried transactions from 5 Divisions.", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 23, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 23, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "Clients (Walk ins) -Received 7,686 clients (4,867 lands transactions, 1,458 building plans and 1,361 other issues) from 5 Divisions.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "Output: 02 Building licensing and approvals", "Building licensing and approvals", "No", "No", "N/a", "150,920", "135,82 8", "20,241", "9,616", "Development Control Activities Building plan assessments -Received 234 building plans out of which 196 were assessed and 38 were deferred. Building plan approvals -Reviewed 595 files (reviews) of which 269 (45%) were fresh development applications and 326 (55%) correction files: in comparison to 905 files (reviews) in Quarter 3. -287 (48%) applications were approved, which included 279 development applications, 4 condominium applications and 4 rejections. Of", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "the 287 development applications, 90 (31%) were new applications and 197 (69%) resulting from submission of corrections.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "Output: 03 Slum Developme nt and Improveme nt", "Slum Development and Improvement", "No", "No", "N/a", "1,218,304", "1,096,4 13", "64,391", "63,881", "No activity performed", "N/a", "Limited funding affected", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["Progra m : 08 07 Comm unity Health Manag ement", "Develo pment Project : 0115 LGMS D (forme r LGDP)", "Output: 08 0781 Health Infrastruct ure Rehabilitati on", "Health Infrastructure Rehabilitation", "No", "No", "N/a", "937,692", "937,69 1", "937,691", "918,42 9", "Upgrading and Renovation of KCCAHealth Facilities -Construction of Maternity building at Kiswa HCIII, Architectural Design of the maternity building Completed Currentlyunder review. -Renovations at Kisenyi HC IV, Site handed over and occupied on 5th April 2019. -Construction works for Phase 3 for the maternity unit at Kitebi HCIII, 35% construction works completed In partnership with", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 25, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 25, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "GIZ, Cheshire Uganda, LVEMP, UNHCR/Interai d, Crane, Water Aid Uganda and MTNUganda constructed and renovated waterborne and bio toilets and in public primary schools.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["Progra mme : 09 08 Sanita tion and Enviro nment al Servic es", "Sub Progra mme:1 2 Enviro nment", "Output: 01 Policies, Laws and strategy developme nt", "Solid Waste Management Water and Environment Public Health inspection & Education Environmental management and pollution control.", "No", "No", "N/a", "14,973,61 2", "14,002, 057", "17,370, 014", "17,148, 761", "Solid waste management -Engaged 2,880 casual workers in road cleaning, refuse collection, supervisory and clerical works in the city (central 856, Lubaga 519, Nakawa 447, Kawempe 505 and Makindye 553). -Swept 388 roads across all divisions (Central192, Lubaga 48, Nakawa 65, Kawemp29, Makindye54) -102,106 tons of garbage was disposed of at the landfill from all the divisions by 122 collector trucks making a total of 19,422 trips. Of these, 44.3%", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 26, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 26, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "was disposed by the KCCA garbage trucks and 55.7% was disposed by the private companies. Central11,366, Makindye 8,720, Nakawa8,946, Lubaga5,850, Kawemp10,359 Total KCCA45,240, Private 56,865.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "Project :1295 2ND Kampa la Institu tional and Infrast ructure Develo pment Project [KIIDP 2]", "Output: 77 Purchase of Specialised Machinery and Equipment", "Purchase of Environment tools and Equipment.", "No", "No", "N/a", "114,400", "114,40 0", "114,400", "114,40 0", "Earth moving equipment Supplied by M/s Nippon Parts (U) Limited. -Murram delivered by M/s Level 5 Associates Ltd. -Partly fixed other 2 motors of the aeration tank. -Disseminated results of the pilot venture about operation of a mobile root zone container technology in treating our waste water (leachate) spearheaded by Rootzone Africa Ltd under Transform Ltd which revealed a 61%", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 27, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 27, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "efficiency based on the analysis report. Sensitization on Proper Solid", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["Progra mme : 07 08 Educa tion and Social Servic es", "Sub Progra mme:1 1 Educat ion and Social Service s", "Output: 01 Policies, Laws and strategy developme nt", "Policies, Laws and strategy development", "No", "No", "n/a", "43,000", "41,600", "37,650", "37,650", "Conducted sensitization on the implementation Early Grade Reading & Assessment (EGRA), in conjunction with Ministry of Education and Sports for the private P/s in KCCA. -Sensitized 163Head teachers (135M, 38F) from private school in the City with a focus on registration and conduct of the 2019 PLE. Held a meeting with the following: -20 (13M,7F) Head teachers of Gov t aided Sec.schs to discuss policy issues. -79(52M,27F ) Head teachers of Gov t aided P/s focused on registration and conduct of the 2019 PLE", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 28, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 28, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "-Conducted a WASH awards ceremony under the theme Toilets Making Grades and 5 winning schools were recognized. -Inaugurated 12(7 M, 5F) members on B.O. Gs of Kololo Sec.Sch.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "Output: 02 School Inspection", "1200 primary School Inspection", "Yes", "Yes", "1,200", "250,800", "250,80 0", "250,800", "250,80 0", "Inspected 1344 schools for licensing and registration, compliance to set standards, Nakawa 341, Kawempe 383, Central 229, Makindye 328, and Lubaga 269. Resource mobilization -Coordinated a Dental camp", "0", "Achieved as planned", "Fully achieved", "Yes", "Yes"], ["", "", "", "200 secondary School Inspection", "Yes", "Yes", "200", null, null, null, null, "Inspected 218 secondary and tertiary schools", "0", "Achieved as planned", "Fully achieved", "Yes", "Yes"], ["", "", "Output: 04 Sports Developme nt", "Sports Development", "No", "No", "N/a", "2,516,153", "2,501,8 56", "2,384,1 20", "2,341,, 089", "SOCIAL SERVICES Sports and Recreation -Held the KCCA P/s Athletics Championships 2019 where 55(30B 25G) children represented at", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 29, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 29, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "the National P/s Athletics Championships held in May 2019 in Kabarole District. -60 (40M, 20F) staff and councilors took part in the Kabaka s birthday run held on 7th April, 2019 at Lubiri Grounds.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "Project :0115 LGMS D (forme r LGDP)", "Output: 80 Primary education infrastructu re constructio n", "Purchase of Kalinaabiri Primary School", "Yes", "Yes", "One Part payment made", "1,367,171", "1,367,1 71", "1,367,1 71", "1,367,1 71", "Phased payment of Kalinabiri P/s land", "0", "Achieved as planned", "Fully implement ed", "Yes", "Yes"], ["", "Project :0423 School s' Faciliti es Grant", "Output: 80 Primary education infrastructu re constructio n", "Supply of three seater desks to 10 schools (Kiswa P/S, Mirembe P/S, Kawempe C.O.U P/S, KCCA Busega Community P/S, Mpererwe P/S, Ntinda P/S, Nakivubo Settlement P/S, KCCA Kamwokya P/S, Namungoona Kigobe P/S and Ggaba Demonstration School).", "Yes", "Yes", "10 schools provided with desks", "454,642", "454,64 2", "454,642", "452,92 0", "45 desks were supplied to Buganda Road P/S with funding from the SMC.", "9", "Partially achieved", "Partially achieved", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 30, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 30, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "", "Output: 81 Secondary education infrastructu re constructio n", "Phase III of the construction of a 9 classroom block and kitchen at Kansanga Seed Secondary School.", "Yes", "Yes", "1", "850,000", "850,00 0", "850,000", "850,00 0", "Phase III of the construction of a 9 Classroom block at Kansanga Seed Sec. School, progress now at 45%. -Removal of asbestos at Old Kampala, overall progress was at 40%. -Construction of a 12 stance biogas toilet at Kansanga Seed Sec. School, with support from Water Aid", "0", "Achieved as planned", "Fully implement ed", "Yes", "Yes"], ["Progra mme : 10 05 Gende r, Comm unity and Econo mic Devel opme nt", "Sub Progra mme:1 0 Gende r and Comm unity Service s", "Output: 01 Policies, laws, strategies and guidelines", "Policies, laws, strategies and guidelines", "No", "No", "N/a", "402,807", "389,66 7", "250,651", "241,28 2", "Community Development -Conducted 425 CDD assessments where 301 groups were approved. Makindye 94, Nakawa 81, Lubaga 97, Kawempe 18, Central 11. \\- Monitored 309 groups in the City. 229 were progressing with evidence of increased production and income and 80 were struggling. \\- Conducted swearing in ceremonies for", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 31, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 31, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "1,611 women leaders. Kawempe 159, Makindye 800, Nakawa 265, Central 254, Lubaga 133. \\- Conducted pre disbursement training for the 8 approved group representatives in records keeping,", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "Project :0115 LGMS D (forme r LGDP)", "Output: 51 Small scale business promotion", "Small scale business promotion", "No", "No", "N/a", "1,376,000", "1,376,0 00", "1,376,0 00", "1,368,9 83", "Registered 460 (M 248, F 212) youths at the KCCA ESB, trained 543 (M315, F 228F) in Entrepreneurshi p, supported 433 (M 218, 215 F) through job counselling and guidance, recommended 281(M 129, F 152) for jobs and 31 people (M 22, F9) duly employed. \\- Registered 441 (236 M, 205F) youths at Kabalagala one Stop center.", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["Progra mme : 01 05 Urban Comm ercial and", "Sub Progra mme:1 3 Urban Comm ercial", "Output: 03 Market Access for Urban Agriculture", "Market Access for Urban Agriculture", "No", "No", "N/a", "789,085", "789,08 5", "522,735", "410,41 0", "Selected 3,319 (1,255M, 2,064F) to benefit from NAADS program. Procurement and Distribution", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 32, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 32, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Produ ction Servic es", "and Produc tion Service s", "", "", "", "", "", "", "", "", "", "of inputs -Conducted 43 pre- disbursement trainings attended by 1,580 farmers. \\- 302 beneficiaries from Nakawa and Makindye received 91 juice Machine, 68Popcorn machine, 30chips making Machine, 26,000 day old chicks and 429 bags of poultry feed. Monitoring", "", "", "", "", ""], ["", "Project :0100 NAADS", "Output: 03 Market Access for Urban Agriculture", "Market Access for Urban Agriculture Promoting modern urban farming technologies in Kampala.", "No", "No", "N/a", "1,745,472", "1,784,4 71", "1,784,4 71", "1,681,5 67", "4,714 farmers in the city received advisory services such as vegetable and mushroom growing, value addition and poultry keeping to ensure quality standards in farming. Engaged 641 (F 446 M195 ) farmers in vegetable, mushroom growing, poultry keeping and value addition emphasized.", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 33, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 33, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "", "Output: 80 Urban Market Constructio n", "Part payment of USAFI Market debt", "Yes", "Yes", "1", "5,000,000", "4,500,0 00", "2,865,0 00", "2,865,0 00", "Kasubi Market works commenced and expected to be completed by end of August 2019. \\- Awarded contract for construction of a new market in Kitintale.", "N/a", "Achieved as planned", "Not implement ed", "Yes", "Yes"], ["Progra mme : 13 49 Econo mic Policy Monit oring, Evalua tion & Inspec tion", "Sub Progra mme:0 1 Admini stratio n and Human Resour ce", "Output: 37 Human Resource Developme nt and organisatio nal restructuri ng", "Administration.", "No", "No", "N/a", "86,619,81 5", "82,261, 000", "70,878, 102", "65,036, 703", "Number of technical staffs 1,121 (728 M, 393 F) of which 429 are permanent and 692 Temporary. \\- Forwarded names and relevant information for support staff to Public Service Commission for assessment and appointment consideration. \\- Submitted 185 staff for re- designation for alignment of their job titles in the new approved structure.", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "Sub Progra mme:0 2 Legal service s", "Output: 41 Policy, Planning and Legal Services", "Civil Litigation Criminal Prosecution Law Enforcement", "No", "No", "No", "11,388,92 5", "13,724, 697", "13,492, 541", "13,076, 713", "Drafted/reviewe d 4 Regulations, 9 Guidelines, 4 policies, 15 Bills of ordinances, 9 trainings held, 5", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 34, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 34, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "cabinet memos, 66 Policy Development engagements.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "", "Support to Political governance and Administration Security", "No", "No", "No", "", "", "", "", "by 69 301 Handled 366 contracts. -31Contracts pending signatures, 34 contracts pending clearance the Solicitor General, Contracts cleared and signed, 41 legal opinions. -Signed MOUs. -Processed 46 weekly reports on status of contracts.", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "", "Policy and Advisory Capacity Building for technical staff", "No", "No", "No", "", "", "", "", "Handled 366 contracts. -31Contracts pending signatures, 34 contracts pending clearance by the Solicitor General, 301 Contracts cleared and signed, 41 legal opinions. -Signed 69 MOUs. -Processed", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 35, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 35, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - 2", "Opinion - 3", "Basis of Opinion - 3", "Key Audit Matters - 3", " 1.0 Implementation of the approved budget - 3", "Emphasis of Matter - 7", " 2.0 Management of Domestic arrears - 7", " 2.1 Outstanding domestic arrears - 7", " 2.2 Failure to Budget for Domestic Arrears - 8", "Other Information - 10", "Management Responsibilities for the Financial Statements - 10", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 11", "Other Reporting Responsibilities - 12", "Report on the Audit of Compliance with Legislation - 12", " 3.0 Staff Performance Management Initiatives - 12", " 3.1 Performance Agreements - 12", " 3.2 Completion of performance appraisals - 13", " 3.3 Completion of Semi-annual Performance Reviews - 13", " 3.4 Mechanism of staff attendance - 13", " 3.5 Existence of rewards and sanctions committee - 13", " 3.6 Client Charter - 13", " 4.0 Land Management Issues - 13", " 4.1 Failure to transfer ownership of the Authorities Property - Land titles - 13"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/KCCA Report of Auditor General 2020.chunks.json b/reports/chunks/KCCA Report of Auditor General 2020.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..caaffee5084fa8254cf6c4a212c7d984f576bae1 --- /dev/null +++ b/reports/chunks/KCCA Report of Auditor General 2020.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2020", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 2}}], "page": 2, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": [["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**KIIDP**", "Kampala Institutional And Infrastructure Development Project"], ["**MDA**", "Ministries, Departments and Agencies"], ["**NSSF**", "National Social Security Fund"], ["**NTR**", "Non-Tax Revenue"], ["**PAYE**", "Pay As You Earn"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**TAIs**", "Treasury Accounting Instructions"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2020 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "(KCCA) which comprise the statement of Financial Position as of 30 th June 2020, the Statement", "metadata": {"headings": [{"headings_0": {"content": "(KCCA) which comprise the statement of Financial Position as of 30 th June 2020, the Statement", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "of Financial Performance, Statement of Changes in Equity and 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.", "metadata": {"headings": [{"headings_0": {"content": "(KCCA) which comprise the statement of Financial Position as of 30 th June 2020, the Statement", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "In my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as of 30 th June 2020 and its financial performance", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as of 30 th June 2020 and its financial performance", "page": 4, "level": 4}}, {"headings_1": {"content": "(KCCA) which comprise the statement of Financial Position as of 30 th June 2020, the Statement", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "and cash flows for the period then ended, in accordance with the provisions of the Public Finance Management Act, 2015, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS).", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as of 30 th June 2020 and its financial performance", "page": 4, "level": 4}}, {"headings_1": {"content": "(KCCA) which comprise the statement of Financial Position as of 30 th June 2020, the Statement", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Basis of Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "In my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as of 30 th June 2020 and its financial performance", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in", "metadata": {"headings": [{"headings_0": {"content": "independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in", "page": 4, "level": 4}}, {"headings_1": {"content": "Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in", "page": 4, "level": 4}}, {"headings_1": {"content": "Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "quantification of outputs, partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Authority is mandated under the Kampala Capital City Act 2010, to facilitate the delivery of quality services to the people in Uganda\u2019s Capital City-Kampala.", "metadata": {"headings": [{"headings_0": {"content": "The Authority is mandated under the Kampala Capital City Act 2010, to facilitate the delivery of quality services to the people in Uganda\u2019s Capital City-Kampala.", "page": 5, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "To achieve this mandate, the Authority planned to implement a number of both recurrent and development deliverables under various programmes. A review of the", "metadata": {"headings": [{"headings_0": {"content": "To achieve this mandate, the Authority planned to implement a number of both recurrent and development deliverables under various programmes. A review of the", "page": 5, "level": 4}}, {"headings_1": {"content": "The Authority is mandated under the Kampala Capital City Act 2010, to facilitate the delivery of quality services to the people in Uganda\u2019s Capital City-Kampala.", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "entity\u2019s ministerial statement and budgets revealed that the Authority had an approved", "metadata": {"headings": [{"headings_0": {"content": "To achieve this mandate, the Authority planned to implement a number of both recurrent and development deliverables under various programmes. A review of the", "page": 5, "level": 4}}, {"headings_1": {"content": "The Authority is mandated under the Kampala Capital City Act 2010, to facilitate the delivery of quality services to the people in Uganda\u2019s Capital City-Kampala.", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "To achieve this mandate, the Authority planned to implement a number of both recurrent and development deliverables under various programmes. A review of the", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "year 2019/20.", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "To achieve this mandate, the Authority planned to implement a number of both recurrent and development deliverables under various programmes. A review of the", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for KCCA for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": [["1", "134937-Human Resource Development and Organizational restructuring", "77.07", "26"], ["2", "040680-Urban road construction", "52.6", "43"], ["3", "070808-Secondary Education (wage)", "20.8", "49"], ["4", "090801-Policies, Laws and strategy development", "16.06", "55"], ["5", "13494-Policy, Planning and Legal", "14.9", "60"], ["6", "134940-Communication and Public Relations", "13.8", "65"], ["7", "070807-Primary education (wage)", "10.1", "68"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Sn", "Key deliverables", "Amount Spent (UGX) Bn", "Cumulative % of Actual expenditure"], "type": "table"}}, {"content": "The Authority planned to achieve its deliverables through the implementation of fifty", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "metadata": {"headings": [{"headings_0": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "The outbreak of the Covid-19 Pandemic affected the implementation of the 2019/20 budget, especially activities in the last half of the financial year. As a result, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic.", "metadata": {"headings": [{"headings_0": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "From the procedures undertaken, I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": [["**1.1**", "**Implementation of the strategic plan** overall Government National Development Plan (NDP II) expired at the end of FY 2019/20. In line with the NDP II, the Kampala Capital City Authority had an approved strategic plan for the period 2015/16 - 2019/20, which set out both the long term and short term targets to be achieved during the duration of the strategic plan. being the last year of implementation of the Authority\u2019s strategic plan, I undertook an assessment of the achievement of the Authority\u2019s\u2019 strategic targets/goals. noted that the Authority had planned to implement six strategic targets/goals which were all partially implemented by 2019/20. to fully achieve strategic plan objectives implies that the intended beneficiaries did not get services as envisioned at the beginning of the I The This Failure", "I advised the Accounting Officer to ensure the Authority has adequate mitigation measures against such challenges during the subsequent planning period to realise better results. in order"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "strategic planning period. Accounting Officer explained that the underperformance was due to inadequate funding, legal limitations and land disputes. The", ""], ["**1.2**", "reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2019/2020 and noted that the entity budgeted to collect NTR of UGX.87.3Bn during the year under review. Out of this, UGX78.4bn was collected, representing a performance of 89.8% of the target. in NTR collections affect the implementation of planned activities at the Government-wide level. explained that the supplementary property valuation in the divisions, rolling out the newly developed Computer Aided Mass Valuation system and undertaking enforcement activities to recover revenue arrears have been adopted in a bid to ensure realization of the projected revenue. strategies such as finalizing **of GoU receipts** entity budgeted to receive UGX.304.4Bn out of which UGX295.8Bn was warranted representing 97.2% performance. shortfalls affect implementation of planned activities. **Revenue Performance-for MDAs Performance of NTR** I Shortfalls Management **Performance** The Revenue", "I await the outcomes of the interventions by the Accounting Officer for recovering uncollected revenue. also advised the Accounting Officer to engage MoFPED so that in future funds are released as appropriated. I"], ["**1.3**", "**Under absorption of funds** of the total receipts for the financial year of UGX295.8Bn, UGX.288.7Bn was spent by the Authority resulting in an unspent balance of UGX.7.1Bn representing an absorption level of 97.6%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account under absorption of released funds was caused by unspent salary funds due to delay in recruitment, delayed constructions due to COVID-19 -19, among others. absorption of released funds results in non-implementation of planned activities. The unimplemented activities include; Implementation of the urban tourism strategic plan in Kampala \uf0b7 Phase II of the fencing of Kisaasi Primary School \uf0b7 Monitoring of groups youth groups \uf0b7 Disbursement of CDD funds to community groups Accounting Officer explained that the under absorption was due to failure to implement some activities as result of Covid measures instituted to curb the spread of CoVID-19. \uf0b7 Out The Under The", "I advised the Accounting Officer to liaise with MoFPED for funds to be availed so that these activities are implemented in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 6, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "strategic planning period. Accounting Officer explained that the underperformance was due to inadequate funding, legal limitations and land disputes. The", ""], ["**1.2**", "reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2019/2020 and noted that the entity budgeted to collect NTR of UGX.87.3Bn during the year under review. Out of this, UGX78.4bn was collected, representing a performance of 89.8% of the target. in NTR collections affect the implementation of planned activities at the Government-wide level. explained that the supplementary property valuation in the divisions, rolling out the newly developed Computer Aided Mass Valuation system and undertaking enforcement activities to recover revenue arrears have been adopted in a bid to ensure realization of the projected revenue. strategies such as finalizing **of GoU receipts** entity budgeted to receive UGX.304.4Bn out of which UGX295.8Bn was warranted representing 97.2% performance. shortfalls affect implementation of planned activities. **Revenue Performance-for MDAs Performance of NTR** I Shortfalls Management **Performance** The Revenue", "I await the outcomes of the interventions by the Accounting Officer for recovering uncollected revenue. also advised the Accounting Officer to engage MoFPED so that in future funds are released as appropriated. I"], ["**1.3**", "**Under absorption of funds** of the total receipts for the financial year of UGX295.8Bn, UGX.288.7Bn was spent by the Authority resulting in an unspent balance of UGX.7.1Bn representing an absorption level of 97.6%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account under absorption of released funds was caused by unspent salary funds due to delay in recruitment, delayed constructions due to COVID-19 -19, among others. absorption of released funds results in non-implementation of planned activities. The unimplemented activities include; Implementation of the urban tourism strategic plan in Kampala \uf0b7 Phase II of the fencing of Kisaasi Primary School \uf0b7 Monitoring of groups youth groups \uf0b7 Disbursement of CDD funds to community groups Accounting Officer explained that the under absorption was due to failure to implement some activities as result of Covid measures instituted to curb the spread of CoVID-19. \uf0b7 Out The Under The", "I advised the Accounting Officer to liaise with MoFPED for funds to be availed so that these activities are implemented in the subsequent period."], ["**1.4**", "**Unremitted off-budget receipts** 36(6), 43 and 44(20) of the PFMA 2015, require all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall Section", "I advised the Accounting Officer to ensure that all funds are appropriated by Parliament and"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 6, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 also requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by Parliament. noted the Authority received off-budget financing to a tune of UGX. 13,138,106,449 which was not appropriated by parliament as required by the law. These funds were received directly from development partners for undertaking activities not budgeted for. financing distorts planning, may result in duplication of activities and is also contrary to the Public Finance Management Act (PFMA) 2015. Accounting Officer explained that all efforts were made by Management to include the budgets for the entire Off budget funding in the budget process of FY 2019/20 when government provided a platform in the PBS system. However, these budgets were not consolidated and presented by MOFPED to parliament and hence were not appropriated. I Off-budget The", "expenditure of such funds the government financial system. follows"], ["**1.5**", "**Quantification of outputs/activities** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. of the forty-eight (48) outputs with a total of ninety-eight (98) activities and expenditure of UGX.182.109Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted the following; \uf0b7 Twenty-six (26) outputs with a total of fifty-eight (58) activities and expenditure worth UGX.133.540Bn were fully quantified. That is, all the fifty-eight (58) activities (100%) within these out-puts were clearly quantified to enable assessment of performance. Four (4) outputs with a total of thirteen (13) activities, and expenditure worth UGX12.763Bn were insufficiently quantified. I observed that out of the Thirteen (13) activities, four (4) activities (30.8%) were quantified while seven (7) activities (69.2%) were not clearly quantified to enable assessment of performance Eighteen (18) outputs with a total of twenty-seven (27) activities and expenditure worth UGX 35.805Bn were not quantified at all. That is, all the twenty-seven (27) activities (0%) within these outputs were not clearly quantified to enable assessment of performance. **Details in Appendix I.** \uf0b7 \uf0b7 Paragraph Out", "I advised the Accounting Officer to ensure that even with the transition to programme-based budgeting, quantification of activities and out puts is emphasized."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 7, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 also requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by Parliament. noted the Authority received off-budget financing to a tune of UGX. 13,138,106,449 which was not appropriated by parliament as required by the law. These funds were received directly from development partners for undertaking activities not budgeted for. financing distorts planning, may result in duplication of activities and is also contrary to the Public Finance Management Act (PFMA) 2015. Accounting Officer explained that all efforts were made by Management to include the budgets for the entire Off budget funding in the budget process of FY 2019/20 when government provided a platform in the PBS system. However, these budgets were not consolidated and presented by MOFPED to parliament and hence were not appropriated. I Off-budget The", "expenditure of such funds the government financial system. follows"], ["**1.5**", "**Quantification of outputs/activities** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. of the forty-eight (48) outputs with a total of ninety-eight (98) activities and expenditure of UGX.182.109Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted the following; \uf0b7 Twenty-six (26) outputs with a total of fifty-eight (58) activities and expenditure worth UGX.133.540Bn were fully quantified. That is, all the fifty-eight (58) activities (100%) within these out-puts were clearly quantified to enable assessment of performance. Four (4) outputs with a total of thirteen (13) activities, and expenditure worth UGX12.763Bn were insufficiently quantified. I observed that out of the Thirteen (13) activities, four (4) activities (30.8%) were quantified while seven (7) activities (69.2%) were not clearly quantified to enable assessment of performance Eighteen (18) outputs with a total of twenty-seven (27) activities and expenditure worth UGX 35.805Bn were not quantified at all. That is, all the twenty-seven (27) activities (0%) within these outputs were not clearly quantified to enable assessment of performance. **Details in Appendix I.** \uf0b7 \uf0b7 Paragraph Out", "I advised the Accounting Officer to ensure that even with the transition to programme-based budgeting, quantification of activities and out puts is emphasized."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 7, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**Table 1: Extent of Quantification by activities** **Summary of Performance by Outputs** **Category** **Expen** **of outputs diture** **UGX** Bn** **% of total out- puts samp led** **No.** of outpu ts samp led** **Activity details-Analysis** **Total No. of** **no of Fully** **activi Quanti** **ties** **fied** **in** **activiti** **the** **es** **outp** uts** **No of activit** **ies** not fully quanti fied** **%** of quantificat** **ion** of activities per** **category** of output** **% propo rtion to total expen diture** 26 54 133.54 73.3 58 58 100 4 8 12.76 7.0 13 69 0 4 27 9 18 38 35.80 19.7 27 0 **48 100 182.1 100 98 67 31** 0 observed cases where outputs were either partially or not quantified, and management reported performance in generic ways. The activities that were not sufficiently quantified were; \uf0b7 Tourism and Public library promotion activities, \uf0b7 Rehabilitation of Secondary Schools Infrastructure \uf0b7 Procurement of leases on KCCA Land \uf0b7 Registration and valuation of city properties \uf0b7 Maintenance of public health centers and purchase of medical equipment \uf0b7 Health infrastructure rehabilitated \uf0b7 Training of primary leaving exams invigilators Failure to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of individual activity costs for each planned output which curtails effective accountability when funds are subsequently spent. Further, without clearly and fully quantified outputs, I could not ascertain the level of achievement of these outputs and whether funds appropriated by Parliament and released were spent and the intended objectives achieved. **Fully quantified outputs Insufficie ntly quantified outputs Outputs not quantified** I Accounting Officer acknowledged the anomaly and noted that with the introduction of the Program based budgeting there has been a detailed review of all KCCA plans by program which is going to significantly improve on the planning and reporting and this weakness observed will be resolved The", ""], ["assessed the implementation of twenty-six (26) outputs that were fully quantified with a total of fifty-eight (58) activities worth UGX 133.540Bn and noted the following Twenty-one (21) outputs with a total of forty-five (45) activities worth UGX 133.077Bn were fully implemented. The entity implemented all the forty-five (45) activities (100%) within these outputs. Four (4) output with a total of ten (10) activities worth UGX 0.489Bn was partially implemented. Out of the ten (2) activities, the entity fully implemented two (2) activities (20%), seven (7) activities were partially implemented (70%), while one (1) activity (10%) remained **1.6 Implementation of quantified outputs** I \uf0b7 \uf0b7", "I advised the Accounting Officer to engage MoFPED to have funds availed so that the activities are implemented in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 8, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["**Table 1: Extent of Quantification by activities** **Summary of Performance by Outputs** **Category** **Expen** **of outputs diture** **UGX** Bn** **% of total out- puts samp led** **No.** of outpu ts samp led** **Activity details-Analysis** **Total No. of** **no of Fully** **activi Quanti** **ties** **fied** **in** **activiti** **the** **es** **outp** uts** **No of activit** **ies** not fully quanti fied** **%** of quantificat** **ion** of activities per** **category** of output** **% propo rtion to total expen diture** 26 54 133.54 73.3 58 58 100 4 8 12.76 7.0 13 69 0 4 27 9 18 38 35.80 19.7 27 0 **48 100 182.1 100 98 67 31** 0 observed cases where outputs were either partially or not quantified, and management reported performance in generic ways. The activities that were not sufficiently quantified were; \uf0b7 Tourism and Public library promotion activities, \uf0b7 Rehabilitation of Secondary Schools Infrastructure \uf0b7 Procurement of leases on KCCA Land \uf0b7 Registration and valuation of city properties \uf0b7 Maintenance of public health centers and purchase of medical equipment \uf0b7 Health infrastructure rehabilitated \uf0b7 Training of primary leaving exams invigilators Failure to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of individual activity costs for each planned output which curtails effective accountability when funds are subsequently spent. Further, without clearly and fully quantified outputs, I could not ascertain the level of achievement of these outputs and whether funds appropriated by Parliament and released were spent and the intended objectives achieved. **Fully quantified outputs Insufficie ntly quantified outputs Outputs not quantified** I Accounting Officer acknowledged the anomaly and noted that with the introduction of the Program based budgeting there has been a detailed review of all KCCA plans by program which is going to significantly improve on the planning and reporting and this weakness observed will be resolved The", ""], ["assessed the implementation of twenty-six (26) outputs that were fully quantified with a total of fifty-eight (58) activities worth UGX 133.540Bn and noted the following Twenty-one (21) outputs with a total of forty-five (45) activities worth UGX 133.077Bn were fully implemented. The entity implemented all the forty-five (45) activities (100%) within these outputs. Four (4) output with a total of ten (10) activities worth UGX 0.489Bn was partially implemented. Out of the ten (2) activities, the entity fully implemented two (2) activities (20%), seven (7) activities were partially implemented (70%), while one (1) activity (10%) remained **1.6 Implementation of quantified outputs** I \uf0b7 \uf0b7", "I advised the Accounting Officer to engage MoFPED to have funds availed so that the activities are implemented in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 8, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["**Extent of imple menta tion of activiti** **es** per catego ry of output** 100 0 0 1 3 unimplemented. One (1) output with a total of three (3) activities worth 0.025Bn was not implemented at all. That is the entity did implement the three (3) activities (0%) within the output. **% propo rtion to total expen diture** **Activity details-Analysis** **Tota** **l no** **of** **acti** **vitie** s** **No** of Fully impl eme nted activ ities** **No. Of parti ally impl eme nted activ ities** **No of activiti es that were not imple mente d** **Expe nditu re UGX** **% of impl eme ntati on** **No of outpu ts** **2 Showing level of implementation of Fully Quantified outputs** **Summary of Performance by Output** **Category** of output** 21 80.8 133.0 99.6 45 45 0 4 15.4 0.49 0.37 10 2 7 70 1 3.8 0.01 0.03 3 0 0 **Fully** **implemen** **ted** **outputs** **Partially** **Implemen** **ted** **outputs** **Outputs** **Not** **Implemen** **ted** Total 26 100 133.5 100 58 47 7 4** of planned activities implies that the expected services to the beneficiary communities were not attained. Some of the non-implemented and partially implemented activities included; \uf0b7 Removal and replacement of asbestos in 20 classrooms at Old Kampala S.S.S \uf0b7 Maintenance and support to various KCCA markets \uf0b7 Implementation of the Urban Tourism strategic plan \uf0b7 Inspection of 1200 schools \uf0b7 Transfer of CDD funds to 3000 persons in groups \uf0b7 Transfer of UWEP funds to 600 groups \uf0b7 Construction of Kabalagala youth center perimeter wall The Accounting Officer explained that failure to fully implement all planned activities and outputs was due to lack of funds in some outputs and the effects of CoVID 19 pandemic. \uf0b7 **Bn** Non-implementation **Table**", ""], ["**1.7 Preparation and submission of Monitoring Reports plans and reports** 58 of the Budget Execution Circular for 2019/20 requires the Accounting officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister with a copy to Ministry of Finance, and National Planning Authority for harmonization to ensure proper coordination to avoid duplication and fatigue. The accounting Officers are also expected to submit quarterly monitoring reports to the office of the prime minister with a copy to the Ministry of Finance for the attention of the director budget. to this I noted that; \uf0b7 The Authority did not prepare and submit the annual monitoring plans Paragraph Contrary", "The Accounting Officer\u2019s explanation is noted. await the outcome of the Accounting Officers actions. I"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 9, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_12"], "type": "table"}}, {"content": [["**Extent of imple menta tion of activiti** **es** per catego ry of output** 100 0 0 1 3 unimplemented. One (1) output with a total of three (3) activities worth 0.025Bn was not implemented at all. That is the entity did implement the three (3) activities (0%) within the output. **% propo rtion to total expen diture** **Activity details-Analysis** **Tota** **l no** **of** **acti** **vitie** s** **No** of Fully impl eme nted activ ities** **No. Of parti ally impl eme nted activ ities** **No of activiti es that were not imple mente d** **Expe nditu re UGX** **% of impl eme ntati on** **No of outpu ts** **2 Showing level of implementation of Fully Quantified outputs** **Summary of Performance by Output** **Category** of output** 21 80.8 133.0 99.6 45 45 0 4 15.4 0.49 0.37 10 2 7 70 1 3.8 0.01 0.03 3 0 0 **Fully** **implemen** **ted** **outputs** **Partially** **Implemen** **ted** **outputs** **Outputs** **Not** **Implemen** **ted** Total 26 100 133.5 100 58 47 7 4** of planned activities implies that the expected services to the beneficiary communities were not attained. Some of the non-implemented and partially implemented activities included; \uf0b7 Removal and replacement of asbestos in 20 classrooms at Old Kampala S.S.S \uf0b7 Maintenance and support to various KCCA markets \uf0b7 Implementation of the Urban Tourism strategic plan \uf0b7 Inspection of 1200 schools \uf0b7 Transfer of CDD funds to 3000 persons in groups \uf0b7 Transfer of UWEP funds to 600 groups \uf0b7 Construction of Kabalagala youth center perimeter wall The Accounting Officer explained that failure to fully implement all planned activities and outputs was due to lack of funds in some outputs and the effects of CoVID 19 pandemic. \uf0b7 **Bn** Non-implementation **Table**", ""], ["**1.7 Preparation and submission of Monitoring Reports plans and reports** 58 of the Budget Execution Circular for 2019/20 requires the Accounting officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister with a copy to Ministry of Finance, and National Planning Authority for harmonization to ensure proper coordination to avoid duplication and fatigue. The accounting Officers are also expected to submit quarterly monitoring reports to the office of the prime minister with a copy to the Ministry of Finance for the attention of the director budget. to this I noted that; \uf0b7 The Authority did not prepare and submit the annual monitoring plans Paragraph Contrary", "The Accounting Officer\u2019s explanation is noted. await the outcome of the Accounting Officers actions. I"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 9, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_12"], "type": "table"}}, {"content": [["to MoFPED and NPA as required. \uf0b7 Further, the Authority did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. practice is not only contrary to the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. Accounting Officer acknowledged the gap and pledged to comply with the requirements of the budget execution circular. This The", ""], ["**1.8 Submission of Quarterly Performance Reports** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 within the deadline given for submission of the reports as indicated in the table below **No Details Deadline submission** **for The actual date of submission** **Comment (submitted time/ delayed)** Submitted in time **in** Quarter One 31/10/2019 31/10/2019 Quarter Two 31/01/2020 31/01/2020 Submitted in time Quarter 30/04/2020 30/04/2020 Submitted in time Three Quarter Four 31/07/2020 31/07/2020 Submitted in time **1.9 Accuracy of Performance reports submitted** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. my review of the Annual cumulative performance reports and physical inspections/verification of performance and financial statements, I noted inconsistencies in the reported performance, as shown in the table below. **No Activity details Level of performance reported by the entity** **Level** of** **performance** as verified by the audit** **team** Review of BIG report indicated expenditure of UGX.13,368,246,771 **Variance (UGX)** Management 4,404,229 expenditure UGX.13,372,651,000 reported of Sub Programme:02 Legal services - Output: 40 Communications and Public Relations strategies Sub Programme:02 Legal services - Output: 41 Policy, Planning and Legal Services 07 Engineering and Technical Services Output: 02 Urban Road Maintenance Management expenditure UGX.5,521,425,000 reported of Review of BIG report indicated expenditure of UGX.5,500,343,280 21,081,720 Management expenditure UGX.150,000,000 reported of Review of BIG report indicated expenditure of 300,000,000 150,000,000 **175,485,949** I 1 2 3 4 2 3 4 Paragraph Paragraph From", "I commended the Accounting Officer for complying with the budget execution circular I advised the Accounting to engage MoFPED for support and build capacity of KCCA staff in the use of the PBS tool."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 10, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["to MoFPED and NPA as required. \uf0b7 Further, the Authority did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. practice is not only contrary to the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. Accounting Officer acknowledged the gap and pledged to comply with the requirements of the budget execution circular. This The", ""], ["**1.8 Submission of Quarterly Performance Reports** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 within the deadline given for submission of the reports as indicated in the table below **No Details Deadline submission** **for The actual date of submission** **Comment (submitted time/ delayed)** Submitted in time **in** Quarter One 31/10/2019 31/10/2019 Quarter Two 31/01/2020 31/01/2020 Submitted in time Quarter 30/04/2020 30/04/2020 Submitted in time Three Quarter Four 31/07/2020 31/07/2020 Submitted in time **1.9 Accuracy of Performance reports submitted** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. my review of the Annual cumulative performance reports and physical inspections/verification of performance and financial statements, I noted inconsistencies in the reported performance, as shown in the table below. **No Activity details Level of performance reported by the entity** **Level** of** **performance** as verified by the audit** **team** Review of BIG report indicated expenditure of UGX.13,368,246,771 **Variance (UGX)** Management 4,404,229 expenditure UGX.13,372,651,000 reported of Sub Programme:02 Legal services - Output: 40 Communications and Public Relations strategies Sub Programme:02 Legal services - Output: 41 Policy, Planning and Legal Services 07 Engineering and Technical Services Output: 02 Urban Road Maintenance Management expenditure UGX.5,521,425,000 reported of Review of BIG report indicated expenditure of UGX.5,500,343,280 21,081,720 Management expenditure UGX.150,000,000 reported of Review of BIG report indicated expenditure of 300,000,000 150,000,000 **175,485,949** I 1 2 3 4 2 3 4 Paragraph Paragraph From", "I commended the Accounting Officer for complying with the budget execution circular I advised the Accounting to engage MoFPED for support and build capacity of KCCA staff in the use of the PBS tool."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 10, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": "This is an indication of a disjoint between the financial reporting and budgeting systems. \nThe Accounting Officer explained that this was caused by the difference in timing of the extraction of the reports and eventual transfer/input into the", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}, [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "budgeting tool. The IFMS system sometimes posts transaction earlier", "metadata": {"headings": [{"headings_0": {"content": "budgeting tool. The IFMS system sometimes posts transaction earlier", "page": 11, "level": 3}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "identified in transit to the actual item. This will cause differences. KCCA will get a cut off to ensure alignment of the balances reported. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "budgeting tool. The IFMS system sometimes posts transaction earlier", "page": 11, "level": 3}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, [{"headings_0": {"content": "budgeting tool. The IFMS system sometimes posts transaction earlier", "page": 11, "level": 3}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of Covid-19 interventions", "metadata": {"headings": [{"headings_0": {"content": "Management of Covid-19 interventions", "page": 11, "level": 2}}, {"headings_1": {"content": "budgeting tool. The IFMS system sometimes posts transaction earlier", "page": 11, "level": 3}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Government of Uganda instituted a number of interventions to respond to the Covid 19 outbreak. Key among these included supplementary funding to enable the entities respond to the threat and effects of the pandemic on Ugandans. In addition to the", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid 19 outbreak. Key among these included supplementary funding to enable the entities respond to the threat and effects of the pandemic on Ugandans. In addition to the", "page": 11, "level": 4}}, {"headings_1": {"content": "Management of Covid-19 interventions", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "supplementary funding, the government encouraged citizens to make voluntary contributions to the State.", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid 19 outbreak. Key among these included supplementary funding to enable the entities respond to the threat and effects of the pandemic on Ugandans. In addition to the", "page": 11, "level": 4}}, {"headings_1": {"content": "Management of Covid-19 interventions", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "metadata": {"headings": [{"headings_0": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 11, "level": 2}}, {"headings_1": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid 19 outbreak. Key among these included supplementary funding to enable the entities respond to the threat and effects of the pandemic on Ugandans. In addition to the", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "anticipated nor planned for, there was a risk that the entities that participated in this intervention may experience challenges in optimally applying the availed resource to", "metadata": {"headings": [{"headings_0": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 11, "level": 2}}, {"headings_1": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid 19 outbreak. Key among these included supplementary funding to enable the entities respond to the threat and effects of the pandemic on Ugandans. In addition to the", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "metadata": {"headings": [{"headings_0": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 11, "level": 2}}, {"headings_1": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "and subsequently developed procedures to assess how entities managed the interventions and to satisfy myself that this was done in compliance with the applicable laws, regulations and guidelines.", "metadata": {"headings": [{"headings_0": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 11, "level": 2}}, {"headings_1": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "metadata": {"headings": [{"headings_0": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}, {"headings_1": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "framework, the existence of proper accountability for the funds, ensuring that there was accurate reporting among others.", "metadata": {"headings": [{"headings_0": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}, {"headings_1": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Based on the work performed I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": [["**No**", "**Finding/Observation**", "**Recommendation**"], ["**2.1**", "**Receipts from Treasury and donations** entity received UGX.1,000,000,000 for funding COVID-19 19 interventions as summarised in the table below: **No. Details/Source Amount (UGX)** **1** 1.1 **Receipts from Treasury** Supplementary budget allocation **Total Receipts** 1,000,000,000 **1,000,000,000** The", ""], ["**2.1**", "**Preparation of work plans for the supplementary funds** 23 of the Budget Execution Circular 2019/20 requires that all supplementary budget requests must be supported by a realistic work plan and budget. I observed that the Authority prepared a work plan for the utilization of the funds as guided by the PSST. Paragraph", ""], ["**2.2**", "**Absorption of funds received** of the UGX.1,000,000,000 received by the Authority, UGX.1,000,000,000 was spent representing an absorption rate of 100%. The funds were spent as indicated in the table below; Out", "I commended the Accounting Officer for ensuring that all funds released are absorbed."]], "metadata": {"headings": [{"headings_0": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["", "**No**", "**Expenditure** category** **Amount**", "**Amount (UGX)**", "**%**", ""], [null, "1", "Advertising and Public Relations", "7,150,000", "0.72", null], [null, "2", "Allowances for monitoring", "496,725,000", "49.67", null]], "metadata": {"headings": [{"headings_0": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}], "page": 12, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_4", "column_8", "column_9"], "type": "table"}}, {"content": [["", "**No**", "**Expenditure** category** **Amount**", "**Amount (UGX)**", "**%**", ""], [null, "1", "Advertising and Public Relations", "7,150,000", "0.72", null], [null, "2", "Allowances for monitoring", "496,725,000", "49.67", null], [null, "3", "Workshops and Seminars", "32,000,000", "3.20", null], [null, "4", "Welfare and Entertainment", "154,400,000", "15.44", null], [null, "5", "Provision of water", "175,650,000", "17.57", null], [null, "6", "Fuel, Lubricants and Oils", "128,825,000", "12.88", null], [null, "7", "Maintenance - Other", "5,250,000", "0.53", null], [null, "", "**Total Expenditure**", "**1,000,000,000**", "**100**", null], [null, "", null, null, null, null], ["**2.3** Quantification and implementation of activities** observed that although the Authority prepared a work plan, the work plan was not sufficiently quantified. None of the 6 planned activities was fully quantified to facilitate measurement of performance. the circumstances, I was unable to ascertain the extent to which these activities were implemented since there were no clearly measurable targets. Accounting Officer explained that this activity was an emergency that cropped in the middle of the financial year. An emergency budget and work plans were made and submitted and relevant approvals were obtained from Parliamentary Committee on budget after presentation of the KCCA estimates. I In The", null, null, null, null, "in I advised the Accounting Officer to ensure that the future all activities in the work plans are fully quantified to facilitate performance measurement."], ["**2.4 Accountability of funds** 10.10.1 of the Treasury Instructions, 2017 requires that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. reviewed the expenditure records for the funds and did not find cases of unaccounted for funds. I Paragraph", null, null, null, null, "I commended the Accounting Officer for ensuring funds are fully accounted for. that"], ["**2.5** Valuation of in-Kind donations received** 15.5.1 of the Treasury Instructions states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. to the above, I observed that all items received in-kind by the entity were not valued. I was, therefore, unable to confirm the accuracy and completeness of the information pertaining to receipts reported by the entity. The Accounting Officer explained that it was difficult to assign values to the items donated in kind as the Donors didn\u2019t attached values to these items. Paragraph Contrary", null, null, null, null, "future I advised the Accounting Officer to in make reference for acceptable price source such as PPDA prices common user items, average market prices or seek the help of the chief government valuer to have such items valued. for"], ["**2.6** Recording/taking on charge items received** In his guidance dated 16 th April 2020 to all Accounting Officers,", null, null, null, null, "I await the outcome of the Accounting Officers actions."]], "metadata": {"headings": [{"headings_0": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}], "page": 12, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_4", "column_8", "column_9"], "type": "table"}}, {"content": [["", "the PSST guided that all Accounting Officers should formally acknowledge all donations in kind and ensure that they are recorded, taken on charge and reported in line with the laid down procedures stipulated in the Treasury Instructions 2017. In addition, guideline 1 (B) of the guidelines for management of Covid-19 response fund donations issued on 28 th April 2020 by the PSST states that donations in kind at the Local Governments shall be recorded and taken on charge in accordance with chapter 15 of the Treasury instructions 2017. noted that KCCA received and distributed/used in-kind donations without taking then on charge, which is contrary to the guidelines given and the Treasury Accounting Instructions. Failure to take items on charge exposes the items to the risk of misuse and complicates the exercise of the verification and confirmation of the utilisation of these items. Accounting Officer acknowledged the anomaly and committed to updating all records that will be received future to minimise risk of misuse. I The", ""], ["**2.7**", "**Distribution of in-kind donations** 2 (B) of the guidelines to all Accounting Officers for management of Covid-19 response fund donations issued on 28 th April 2020 by the PSST states that the distribution of in- kind donations shall be guided by the District Covid-19 Taskforce. By the time of writing this report, some of the items that had been received as in-kind donations had been distributed. I was however not provided evidence that: \uf0b7 The Authority obtained the approval of the district Covid-19 task force to distribute the items. \uf0b7 There was satisfactory accountability for the distributed items. As such, I was unable of confirm whether the items were distributed to the intended beneficiaries. Accounting Officer explained is committed to comply with guidelines issued by PSST and to ensure all inventories are accounted for. Accounting Officer further stated that the majority of the items received were medical in nature and distributed to the health facilities captured in the facility stock cards. that Management the time of writing this report, this evidence had not been availed. Guideline The By", "I advised the Accounting Officer to always ensure that distribution of such items is well documented and supported."]], "metadata": {"headings": [{"headings_0": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "3.0 Outstanding receivables", "metadata": {"headings": [{"headings_0": {"content": "3.0 Outstanding receivables", "page": 14, "level": 2}}, {"headings_1": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Paragraph 9.1.2 of the Treasury Instructions 2017 state that where an Accounting", "metadata": {"headings": [{"headings_0": {"content": "3.0 Outstanding receivables", "page": 14, "level": 2}}, {"headings_1": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Officer is designated as a receiver of revenue, he or she shall be personally responsible", "metadata": {"headings": [{"headings_0": {"content": "Officer is designated as a receiver of revenue, he or she shall be personally responsible", "page": 14, "level": 2}}, {"headings_1": {"content": "3.0 Outstanding receivables", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "for ensuring that; (b) all revenue invoiced is paid, (d) adequate safeguards exist and are applied for prompt collection, depositing, reporting and accounting for all government revenue. \nMy analysis of the trade receivable figure reported in the Authority's financial statements revealed that the uncollected revenue at the end of the financial year stood", "metadata": {"headings": [{"headings_0": {"content": "Officer is designated as a receiver of revenue, he or she shall be personally responsible", "page": 14, "level": 2}}, {"headings_1": {"content": "3.0 Outstanding receivables", "page": 14, "level": 2}}, [{"headings_0": {"content": "Officer is designated as a receiver of revenue, he or she shall be personally responsible", "page": 14, "level": 2}}, {"headings_1": {"content": "3.0 Outstanding receivables", "page": 14, "level": 2}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "at UGX 103,567,655,299. Interviews carried with management further revealed that;", "metadata": {"headings": [{"headings_0": {"content": "at UGX 103,567,655,299. Interviews carried with management further revealed that;", "page": 14, "level": 2}}, {"headings_1": {"content": "Officer is designated as a receiver of revenue, he or she shall be personally responsible", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "\uf0b7 UGX 3,793,224,070 (3.6% of the total revenue balance) relating to advertising was", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 UGX 3,793,224,070 (3.6% of the total revenue balance) relating to advertising was", "page": 14, "level": 2}}, {"headings_1": {"content": "at UGX 103,567,655,299. Interviews carried with management further revealed that;", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "not collectable due to a court ruling that outlawed this source of revenue.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 UGX 3,793,224,070 (3.6% of the total revenue balance) relating to advertising was", "page": 14, "level": 2}}, {"headings_1": {"content": "at UGX 103,567,655,299. Interviews carried with management further revealed that;", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 UGX 8,464,801,603 (8% of the balance) is also unlikely to be realized since it relates to MDAs that have overtime refused to honor their obligations.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 UGX 8,464,801,603 (8% of the balance) is also unlikely to be realized since it relates to MDAs that have overtime refused to honor their obligations.", "page": 14, "level": 4}}, {"headings_1": {"content": "\uf0b7 UGX 3,793,224,070 (3.6% of the total revenue balance) relating to advertising was", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "There is, therefore, a risk that the receivables balance reported in the financial", "metadata": {"headings": [{"headings_0": {"content": "There is, therefore, a risk that the receivables balance reported in the financial", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 UGX 8,464,801,603 (8% of the balance) is also unlikely to be realized since it relates to MDAs that have overtime refused to honor their obligations.", "page": 14, "level": 4}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "statements are overstated.", "metadata": {"headings": [{"headings_0": {"content": "There is, therefore, a risk that the receivables balance reported in the financial", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 UGX 8,464,801,603 (8% of the balance) is also unlikely to be realized since it relates to MDAs that have overtime refused to honor their obligations.", "page": 14, "level": 4}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Office explained that whereas it is true that court, in April 2020, ruled", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Office explained that whereas it is true that court, in April 2020, ruled", "page": 14, "level": 2}}, {"headings_1": {"content": "There is, therefore, a risk that the receivables balance reported in the financial", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "against collection of outdoor advertising fees hence casting doubt on the collectability of the outstanding outdoor advertising fees, they were not satisfied with the ruling and an appeal against it is being pursued. She further stated that Efforts of recovery of the outstanding property rates owed by the MDAs are being pursued through intense", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Office explained that whereas it is true that court, in April 2020, ruled", "page": 14, "level": 2}}, {"headings_1": {"content": "There is, therefore, a risk that the receivables balance reported in the financial", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "engagements with each of the relevant MDAs\u2019 Accounting Officers.", "metadata": {"headings": [{"headings_0": {"content": "engagements with each of the relevant MDAs\u2019 Accounting Officers.", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Office explained that whereas it is true that court, in April 2020, ruled", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I await the outcome of the court processes regarding the receivables from outdoor", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the court processes regarding the receivables from outdoor", "page": 14, "level": 2}}, {"headings_1": {"content": "engagements with each of the relevant MDAs\u2019 Accounting Officers.", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "advertising and the engagement with the Accounting Officers of the entities with outstanding property rates. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the court processes regarding the receivables from outdoor", "page": 14, "level": 2}}, {"headings_1": {"content": "engagements with each of the relevant MDAs\u2019 Accounting Officers.", "page": 14, "level": 2}}, [{"headings_0": {"content": "I await the outcome of the court processes regarding the receivables from outdoor", "page": 14, "level": 2}}, {"headings_1": {"content": "engagements with each of the relevant MDAs\u2019 Accounting Officers.", "page": 14, "level": 2}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Management of domestic arrears", "page": 14, "level": 2}}, {"headings_1": {"content": "I await the outcome of the court processes regarding the receivables from outdoor", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "4.1 Outstanding Long-term payables", "metadata": {"headings": [{"headings_0": {"content": "4.1 Outstanding Long-term payables", "page": 14, "level": 2}}, {"headings_1": {"content": "Management of domestic arrears", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I noted that the Authority has a long term liability of UGX.42,570,448,999 on its", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Authority has a long term liability of UGX.42,570,448,999 on its", "page": 14, "level": 2}}, {"headings_1": {"content": "4.1 Outstanding Long-term payables", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "balance sheet. This arose from development credit agreement between IDA and KCC \n4.2", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Authority has a long term liability of UGX.42,570,448,999 on its", "page": 14, "level": 2}}, {"headings_1": {"content": "4.1 Outstanding Long-term payables", "page": 14, "level": 2}}, [{"headings_0": {"content": "I noted that the Authority has a long term liability of UGX.42,570,448,999 on its", "page": 14, "level": 2}}, {"headings_1": {"content": "4.1 Outstanding Long-term payables", "page": 14, "level": 2}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Accumulation of domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of domestic arrears", "page": 15, "level": 2}}, {"headings_1": {"content": "I noted that the Authority has a long term liability of UGX.42,570,448,999 on its", "page": 14, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "metadata": {"headings": [{"headings_0": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 15, "level": 2}}, {"headings_1": {"content": "Accumulation of domestic arrears", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "take any credit from any local company or body unless it has no unpaid domestic arrears from debts in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by parliament for that financial year.", "metadata": {"headings": [{"headings_0": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 15, "level": 2}}, {"headings_1": {"content": "Accumulation of domestic arrears", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "metadata": {"headings": [{"headings_0": {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 15, "level": 4}}, {"headings_1": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "at the end of that year.", "metadata": {"headings": [{"headings_0": {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 15, "level": 4}}, {"headings_1": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}, {"headings_1": {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 15, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "are in the table below.", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}, {"headings_1": {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 15, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "30 th June 2018", "65,213,044,522", ""], ["2", "30 th June 2019", "79,225,591,481", "22%"], ["3", "30 th June 2020", "80,126,798,519", "1%"]], "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}, {"headings_1": {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 15, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Year-End", "Amount (UGX)", "% change"], "type": "table"}}, {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "metadata": {"headings": [{"headings_0": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}, {"headings_1": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "result in litigation for non-payment of services already consumed. \nThe Accounting Officer explained that some domestic arrears accrue on account of multi-year commitments which are usually planned for in the budgets but insufficient funds released; others arise due to unforeseen circumstances like legal cases that are not planned for.", "metadata": {"headings": [{"headings_0": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}, {"headings_1": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}, [{"headings_0": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}, {"headings_1": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to develop strategies of mitigating further", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to develop strategies of mitigating further", "page": 15, "level": 2}}, {"headings_1": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "accumulation of arrears and also engage MoFPED to provide adequate resources for settlement of the current arrears. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to develop strategies of mitigating further", "page": 15, "level": 2}}, {"headings_1": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to develop strategies of mitigating further", "page": 15, "level": 2}}, {"headings_1": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Inadequate budgeting for Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Inadequate budgeting for Domestic Arrears", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to develop strategies of mitigating further", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual", "metadata": {"headings": [{"headings_0": {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual", "page": 15, "level": 2}}, {"headings_1": {"content": "Inadequate budgeting for Domestic Arrears", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "metadata": {"headings": [{"headings_0": {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "page": 16, "level": 4}}, {"headings_1": {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual", "page": 15, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I await the outcomes of the Accounting Officer\u2019s engagement with MoFPED for allocation of additional resources. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "page": 16, "level": 4}}, {"headings_1": {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual", "page": 15, "level": 2}}, [{"headings_0": {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "page": 16, "level": 4}}, {"headings_1": {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual", "page": 15, "level": 2}}]], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of Legal costs", "metadata": {"headings": [{"headings_0": {"content": "Management of Legal costs", "page": 16, "level": 2}}, {"headings_1": {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "page": 16, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "From my review of the Authority\u2019s legal costs, I observed that the entity had lost a number of litigation cases and incurred significant costs in terms of legal costs and", "metadata": {"headings": [{"headings_0": {"content": "Management of Legal costs", "page": 16, "level": 2}}, {"headings_1": {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "page": 16, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "metadata": {"headings": [{"headings_0": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}, {"headings_1": {"content": "Management of Legal costs", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}, {"headings_1": {"content": "Management of Legal costs", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "2017/18", "5,032,868,969", ""], ["2", "2018/19", "13,534,424,216", "168%"], ["3", "2019/20", "23,155,099,427", "71%"]], "metadata": {"headings": [{"headings_0": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}, {"headings_1": {"content": "Management of Legal costs", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Year", "Amount Payable UGX", "Percentage change"], "type": "table"}}, {"content": "There is a risk that if this trend is not reversed, KCCA may fail to meet its obligations which may result in additional fines and penalties.", "metadata": {"headings": [{"headings_0": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}, {"headings_1": {"content": "Management of Legal costs", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer explained that most of the high value cases between 2018/19", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that most of the high value cases between 2018/19", "page": 16, "level": 2}}, {"headings_1": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "and 2019/20 were old cases (2016 and before) and are the cause of the growth which was not indicative of a deliberate gradual surge in new claims or cases being decided", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that most of the high value cases between 2018/19", "page": 16, "level": 2}}, {"headings_1": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "against KCCA. Accounting Officer further stated that MoFPED availed UGX.10bn which", "metadata": {"headings": [{"headings_0": {"content": "against KCCA. Accounting Officer further stated that MoFPED availed UGX.10bn which", "page": 16, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that most of the high value cases between 2018/19", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "has been used to partially settle the legal costs and the authority has shared with", "metadata": {"headings": [{"headings_0": {"content": "against KCCA. Accounting Officer further stated that MoFPED availed UGX.10bn which", "page": 16, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that most of the high value cases between 2018/19", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "MoFPED a list of our contingent legal liabilities so that they can plan and provide", "metadata": {"headings": [{"headings_0": {"content": "MoFPED a list of our contingent legal liabilities so that they can plan and provide", "page": 16, "level": 2}}, {"headings_1": {"content": "against KCCA. Accounting Officer further stated that MoFPED availed UGX.10bn which", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "additional budget support as and when these become actual liabilities.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED a list of our contingent legal liabilities so that they can plan and provide", "page": 16, "level": 2}}, {"headings_1": {"content": "against KCCA. Accounting Officer further stated that MoFPED availed UGX.10bn which", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I await the outcomes of the engagement between the Accounting Officer and MoFPED for provision of funds to settle these cases. In future however, the Authority should", "metadata": {"headings": [{"headings_0": {"content": "I await the outcomes of the engagement between the Accounting Officer and MoFPED for provision of funds to settle these cases. In future however, the Authority should", "page": 16, "level": 4}}, {"headings_1": {"content": "MoFPED a list of our contingent legal liabilities so that they can plan and provide", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "develop strategies of reversing this trend.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcomes of the engagement between the Accounting Officer and MoFPED for provision of funds to settle these cases. In future however, the Authority should", "page": 16, "level": 4}}, {"headings_1": {"content": "MoFPED a list of our contingent legal liabilities so that they can plan and provide", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Other Matters", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 16, "level": 2}}, {"headings_1": {"content": "I await the outcomes of the engagement between the Accounting Officer and MoFPED for provision of funds to settle these cases. In future however, the Authority should", "page": 16, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or", "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Matters", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "disclosed in the financial statements:", "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Matters", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "Stirling Civil Eng.", "5,175,037,187", "4,224,876,596"], ["2", "Energo Projekt", "9,289,593,785", "1,462,424,233"], ["", "**Total**", "**14,464,630,972**", "**5,687,300,829**"]], "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Matters", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Contractor", "Total payments", "Interest payment"], "type": "table"}}, {"content": "The Accounting Officer explained that this was attributed to challenges such as; cash", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this was attributed to challenges such as; cash", "page": 17, "level": 2}}, {"headings_1": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 16, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "flow on the part of the employer occasioned by a higher than expected work rate by the contractors, contractors choosing to work faster and get off site earlier; and refund", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this was attributed to challenges such as; cash", "page": 17, "level": 2}}, {"headings_1": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 16, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "of Garnishee to KIIP project which affected the budget lines.", "metadata": {"headings": [{"headings_0": {"content": "of Garnishee to KIIP project which affected the budget lines.", "page": 17, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this was attributed to challenges such as; cash", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoFPED to ensure that funds are readily", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage MoFPED to ensure that funds are readily", "page": 17, "level": 2}}, {"headings_1": {"content": "of Garnishee to KIIP project which affected the budget lines.", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "available for on-going works. In addition, the Authority should enhance and align supervision with progress of works to avoid having uncertified works which result in delayed payments.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage MoFPED to ensure that funds are readily", "page": 17, "level": 2}}, {"headings_1": {"content": "of Garnishee to KIIP project which affected the budget lines.", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 17, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to engage MoFPED to ensure that funds are readily", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 17, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to engage MoFPED to ensure that funds are readily", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 17, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 17, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 2}}, [{"headings_0": {"content": "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", "page": 17, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 2}}]], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "material misstatement of this other information; I am required to report that fact. I have", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 17, "level": 2}}, {"headings_1": {"content": "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", "page": 17, "level": 4}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "nothing to report in this regard. \nManagement Responsibilities for the Financial Statements \nU nder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 17, "level": 2}}, {"headings_1": {"content": "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", "page": 17, "level": 4}}, [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 17, "level": 2}}, {"headings_1": {"content": "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", "page": 17, "level": 4}}], [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 17, "level": 2}}, {"headings_1": {"content": "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", "page": 17, "level": 4}}]], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority.", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority.", "page": 17, "level": 4}}, {"headings_1": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is", "page": 17, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority.", "page": 17, "level": 4}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nconsidered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is", "page": 17, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority.", "page": 17, "level": 4}}, [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is", "page": 17, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority.", "page": 17, "level": 4}}]], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 18, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is", "page": 17, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "professional skepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 18, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is", "page": 17, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 18, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "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 our opinion.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 18, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 18, "level": 2}}, {"headings_1": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 18, "level": 2}}, {"headings_1": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "expressing an opinion on the effectiveness of the Authority\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Authority\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 18, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Authority\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 18, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 18, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Authority\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 18, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "accounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 18, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Authority\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 18, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on the Authority\u2019s", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Authority\u2019s", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Authority\u2019s", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Authority\u2019s", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "are based on the audit evidence obtained up to the date of my auditor\u2019s report. However,", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Authority\u2019s", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "future events or conditions may cause the Kampala Capital City Authority to fail to deliver", "metadata": {"headings": [{"headings_0": {"content": "future events or conditions may cause the Kampala Capital City Authority to fail to deliver", "page": 18, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "its mandate.", "metadata": {"headings": [{"headings_0": {"content": "future events or conditions may cause the Kampala Capital City Authority to fail to deliver", "page": 18, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 2}}, {"headings_1": {"content": "future events or conditions may cause the Kampala Capital City Authority to fail to deliver", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 2}}, {"headings_1": {"content": "future events or conditions may cause the Kampala Capital City Authority to fail to deliver", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "and timing of the audit and significant audit findings, including any significant deficiencies in", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "internal control that I identify during my audit.", "page": 18, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "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. \nin 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.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 18, "level": 2}}, [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 18, "level": 2}}]], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 19, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "are as follows: \n7.0", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 19, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 2}}, [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 19, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 2}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of the Authority\u2019s fleet", "metadata": {"headings": [{"headings_0": {"content": "Management of the Authority\u2019s fleet", "page": 19, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Over the years, there has been increasing demand for accountability and better management of public resources by various stakeholders in Uganda, such as: The", "metadata": {"headings": [{"headings_0": {"content": "Management of the Authority\u2019s fleet", "page": 19, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "metadata": {"headings": [{"headings_0": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}, {"headings_1": {"content": "Management of the Authority\u2019s fleet", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "management as one of the key audit issues for the audit year 2020. \nSubsequently, the office developed procedures in order to assess the adequacy of government fleet management system in the delivery of public service and to identify", "metadata": {"headings": [{"headings_0": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}, {"headings_1": {"content": "Management of the Authority\u2019s fleet", "page": 19, "level": 2}}, [{"headings_0": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}, {"headings_1": {"content": "Management of the Authority\u2019s fleet", "page": 19, "level": 2}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "metadata": {"headings": [{"headings_0": {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "page": 19, "level": 2}}, {"headings_1": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "included ascertaining whether government vehicles were/are;", "metadata": {"headings": [{"headings_0": {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "page": 19, "level": 2}}, {"headings_1": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "- Acquired in compliance with Government vehicle acquisition guidelines;", "metadata": {"headings": [{"headings_0": {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "page": 19, "level": 2}}, {"headings_1": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "list"}}, {"content": "\uf0b7 Are comprehensively recorded in the assets register to ensure their proper", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}, {"headings_1": {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "management;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}, {"headings_1": {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Are adequately allocated, operated and utilised to enable delivery of public service; \uf0b7 Are properly and regularly maintained to achieve optimal performance, increased", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are adequately allocated, operated and utilised to enable delivery of public service; \uf0b7 Are properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}, {"headings_1": {"content": "\uf0b7 Are comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "useful lives and reduced running costs; and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are adequately allocated, operated and utilised to enable delivery of public service; \uf0b7 Are properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}, {"headings_1": {"content": "\uf0b7 Are comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are adequately allocated, operated and utilised to enable delivery of public service; \uf0b7 Are properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "accounted for.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are adequately allocated, operated and utilised to enable delivery of public service; \uf0b7 Are properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "undertaken, I noted the following key observations;", "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**7.1**", "**Acquisition of motor vehicles**", ""], ["**i**", "**Funding for Motor vehicles acquisition** uring the three (3) financial years: 2017/18-2019/20, Kampala Capital City Authority (KCCA) did not plan to spend any funds on the acquisition of vehicles using government funding. However, the Authority signed contracts with contractors where all vehicles procured as part of road works contracts would be handed over to the authority at the end of the contracts. D The Authority planned the acquisition of vehicles under the Climate Change Project as shown in the table below; to spend UGX.262,152,660 on **Financi al Year** **Budget** for Vehicle acquisition (A)** **Amount Released** **Actual expenditure (Actual Acquisition Costs) (B)** **Varianc e (B-A)** 0 262,152,660 0 **262,152,660** 0 262,152,660 0 **262,152,660** 0 262,152,660 0 **262,152,660** 0 0 0 **0** 2017/18 2018/19 2019/20 **Total**", ""]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], ["**ii**", "**Compliance with Government ban on acquisition of motor vehicles** to the Circular letter Ref; BDP/86/107/03and dated 15th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during FY 2019/20 with the exception of 5 Votes, which included; Office of the President, State House; Ministry of Defense and Veteran Affairs; Ministry of Foreign Affairs; and Uganda Revenue Authority. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 and dated 21st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor-funded projects. I noted that the project vehicle procured at a cost of UGX.262,152,660 had clearance from MoPS in accordance with Circular Letter Ref; EO/207/307/01 of 30/03/2011. According", "I commended the Accounting Officer for complying with the Circular instructions."], ["**iii**", "**Planning for Motor vehicle acquisition** 8.6.2 of the Treasury Instructions (TIs), 2017 requires implementation of the work plans, procurement and recruitment plans approved by Parliament. the budget to follow reviewed the annual work plan for FY 2018/19 and confirmed that the vehicle that was procured was in the annual work plan and procurement plan for the year. The Vehicle was also within approved vehicle specifications. I Paragraph", "I commended the Accounting Officer for complying with the treasury Instruction."]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 20, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], ["**ii**", "**Compliance with Government ban on acquisition of motor vehicles** to the Circular letter Ref; BDP/86/107/03and dated 15th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during FY 2019/20 with the exception of 5 Votes, which included; Office of the President, State House; Ministry of Defense and Veteran Affairs; Ministry of Foreign Affairs; and Uganda Revenue Authority. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 and dated 21st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor-funded projects. I noted that the project vehicle procured at a cost of UGX.262,152,660 had clearance from MoPS in accordance with Circular Letter Ref; EO/207/307/01 of 30/03/2011. According", "I commended the Accounting Officer for complying with the Circular instructions."], ["**iii**", "**Planning for Motor vehicle acquisition** 8.6.2 of the Treasury Instructions (TIs), 2017 requires implementation of the work plans, procurement and recruitment plans approved by Parliament. the budget to follow reviewed the annual work plan for FY 2018/19 and confirmed that the vehicle that was procured was in the annual work plan and procurement plan for the year. The Vehicle was also within approved vehicle specifications. I Paragraph", "I commended the Accounting Officer for complying with the treasury Instruction."], ["**iv**", "**Compliance with vehicle standardization** Service Circular Standing Instruction No. 1 of 1999 and the Establishment Notice No. 1 of 2003 about standardisation of vehicles for Ministers, other entitled officers and Projects set fuel capacity limits and specifications of the type of Vehicles to be purchased for Ministers, other entitled officers and Projects. review of the Authority\u2019s motor vehicle fleet / procured vehicles revealed that the Authority fully complied with the approved standardisation guidelines for procurement of motor vehicles. A Public", "I commended the Accounting Officer for complying with the circular standing instruction"], ["**7.2**", "**Motor Vehicle recording**", ""], ["**i**", "**Maintenance of motor vehicle records** 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. noted that the Authority had not recorded values for five (5) of the sampled vehicles. This is contrary to the PFMA, the guidance I Section", "I await the outcomes of the transfer process as indicated by the Accounting Officer."]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 20, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "given in the Treasury Instructions, and casts doubt on the depreciation expense in the Authority\u2019s financial statements. Accounting Officer acknowledged the anomalies and stated that these are vehicles recently surrendered by KIIDP II Project. The Authority was in the process of transferring ownership and ascertaining the values and thereafter the Asset Register will be updated. The", ""], ["**ii**", "**Updating of the fixed assets module on IFMS** 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerized Financial Management Information System (GFMIS). It was noted that all the 100 vehicles sample were not captured in the fixed assets module of the GFMIS Accounting Officer indicated that the process of implementing and usage of the IFMS Asset Module to capture assets of Authority is already underway and the Authority had submitted a schedule for upload as guided by the Accountant General. The Authority was also engaging MoFPED to have the assets upload so that the Assets are all captured and updated on the IFMS system. Paragraph The", "I advised the Accounting Officer to urgently follow-up the matter the Accountant General so that the Migration is expedited. with"], ["**7.3**", "**Motor Vehicle Usage**", ""]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 21, "document_name": "KCCA Report of Auditor General 2020", "columns": ["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], "type": "table"}}, {"content": [["", "given in the Treasury Instructions, and casts doubt on the depreciation expense in the Authority\u2019s financial statements. Accounting Officer acknowledged the anomalies and stated that these are vehicles recently surrendered by KIIDP II Project. The Authority was in the process of transferring ownership and ascertaining the values and thereafter the Asset Register will be updated. The", ""], ["**ii**", "**Updating of the fixed assets module on IFMS** 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerized Financial Management Information System (GFMIS). It was noted that all the 100 vehicles sample were not captured in the fixed assets module of the GFMIS Accounting Officer indicated that the process of implementing and usage of the IFMS Asset Module to capture assets of Authority is already underway and the Authority had submitted a schedule for upload as guided by the Accountant General. The Authority was also engaging MoFPED to have the assets upload so that the Assets are all captured and updated on the IFMS system. Paragraph The", "I advised the Accounting Officer to urgently follow-up the matter the Accountant General so that the Migration is expedited. with"], ["**7.3**", "**Motor Vehicle Usage**", ""], ["**i**", "**Existence of a fleet management policy** 16.3.1 of the Tis, 2017 requires the Accounting Officer to put in place measures to eliminate theft, losses, wastage and misuse of vehicles. Contrary to the above, I observed that the Authority did not have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. failure to have a specific vehicle management Policy affects the Authority\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. Accounting Officer noted the observation and undertook to follow through the approval of the draft Motor Vehicle Management policy by the fourth quarter of FY 2020-2021. Section The The", "I await the outcomes of the Accounting Officer\u2019s actions"], ["**ii**", "**Maintenance of fuel registers** 16.3.1 of the Tis, 2017 requires the Accounting Officer to put in place measures to eliminate theft, losses, wastage and misuse of vehicles. Furthermore, Section 7(c) (F - i) of the public Service standing orders requires every Ministry, Department or Local Government to designate an officer to be in charge of transport matters, who shall among other duties, maintain a fuel register on any Government vehicle and carry out monthly fuel reconciliation exercises. It was observed that Kampala Capital City Authority designated Section", "I commended the Accounting Officer for complying with the Treasury Instructions"]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 21, "document_name": "KCCA Report of Auditor General 2020", "columns": ["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], "type": "table"}}, {"content": [["", "fleet manager responsible for transport matters and fuel registers were maintained for all the motor vehicles held by the Office.", ""], ["**iii**", "**Maintenance of vehicle movement log-books** 7 (g) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to have a logbook in which the driver records all the journeys made. It further requires that each journey entered in the logbook shall be certified by an authorised officer by countersigning against each entry. I noted that none of the vehicles sampled had up to date vehicle movement logbooks where drivers had recorded details of the vehicle movements and fuel consumptions. This was attributed to management\u2019s failure to enforce compliance with the existing Public Service Standing Orders. The failure to maintain vehicle log books makes it difficult for management to track vehicle movements, fuel usage and vehicle maintenance expenditure. This, in turn, may lead to the misuse of vehicles for unauthorised journeys or purposes. Accounting Officer acknowledged the anomaly and committed to put strengthen the controls so that all vehicles movements are regularly recorded. Reinforcement mechanism like weekly analysis and review of the log-books will be reinstituted. Section The", "I await the outcomes of the Accounting Officer\u2019s actions"], ["**iv**", "**Undertaking annual motor vehicle inspections** 7(d) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to be subject to an annual inspection irrespective of age or condition. However, a review of the records for the one hundred (100) vehicles revealed that annual inspections were not undertaken. failure to carry out annual vehicle inspections makes it difficult for management to undertake effective maintenance and replacement plans for the Authority\u2019s fleet. Accounting Officer explained that the Authority did not undertake annual inspections since vehicles were allocated particular days of inspection and this was one of the conditions for receiving weekly fuel allocations. In addition during inspections, vehicle defects are noted and this informs decisions such as continued use of the vehicle or recommendation for boarding off. Section The The", "I advised the Accounting Officer to undertake the annual inspection inspections as guided by the standing orders since the weekly inspections do not appear to be comprehensive."]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 22, "document_name": "KCCA Report of Auditor General 2020", "columns": ["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], "type": "table"}}, {"content": [["", "fleet manager responsible for transport matters and fuel registers were maintained for all the motor vehicles held by the Office.", ""], ["**iii**", "**Maintenance of vehicle movement log-books** 7 (g) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to have a logbook in which the driver records all the journeys made. It further requires that each journey entered in the logbook shall be certified by an authorised officer by countersigning against each entry. I noted that none of the vehicles sampled had up to date vehicle movement logbooks where drivers had recorded details of the vehicle movements and fuel consumptions. This was attributed to management\u2019s failure to enforce compliance with the existing Public Service Standing Orders. The failure to maintain vehicle log books makes it difficult for management to track vehicle movements, fuel usage and vehicle maintenance expenditure. This, in turn, may lead to the misuse of vehicles for unauthorised journeys or purposes. Accounting Officer acknowledged the anomaly and committed to put strengthen the controls so that all vehicles movements are regularly recorded. Reinforcement mechanism like weekly analysis and review of the log-books will be reinstituted. Section The", "I await the outcomes of the Accounting Officer\u2019s actions"], ["**iv**", "**Undertaking annual motor vehicle inspections** 7(d) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to be subject to an annual inspection irrespective of age or condition. However, a review of the records for the one hundred (100) vehicles revealed that annual inspections were not undertaken. failure to carry out annual vehicle inspections makes it difficult for management to undertake effective maintenance and replacement plans for the Authority\u2019s fleet. Accounting Officer explained that the Authority did not undertake annual inspections since vehicles were allocated particular days of inspection and this was one of the conditions for receiving weekly fuel allocations. In addition during inspections, vehicle defects are noted and this informs decisions such as continued use of the vehicle or recommendation for boarding off. Section The The", "I advised the Accounting Officer to undertake the annual inspection inspections as guided by the standing orders since the weekly inspections do not appear to be comprehensive."], ["**v**", "**Motor Vehicle allocation** 15-part F-I of the Public Service Standing Orders provides that a public officer at the level of Director and above shall be entitled to a chauffeur-driven vehicle at a Government expense. Section 16 further provides that a public officer at the level of a Head of Department (scale U1SE) shall be provided with an official vehicle for official duties including house to office running. I reviewed the allocation of motor vehicles by the Authority and noted most of the Authority\u2019s vehicles were managed through the pool system. In the few cases where officers were allocated vehicles, I noted that the officers were entitled. Section", "I commended the Accounting Officer for complying with the standing orders."]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 22, "document_name": "KCCA Report of Auditor General 2020", "columns": ["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], "type": "table"}}, {"content": [["**vii**", "**Drivers\u2019 Competences for adequate operation of entity fleet** 14 of part F-I of public service standing Orders, 2010 provides that to encourage and sustain the highest level of care and responsibility for Government vehicles on the part of individual drivers, the following shall apply: Undergo a driving test by the Chief Mechanical Engineer prior to assumption of duty. Periodic training including defensive driving at a recognized Training Institute. Periodic testing every three years on traffic regulations and an annual medical check-up, including eye testing. A review of staff records for a sample of 20 drivers out of a total of 125 employed by the Kampala Capital City Authority (KCCA) revealed the following; i. All drivers possessed valid driving permits. ii. All drivers had evidence of performance appraisal; although, none had undertaken additional training and obtained additional skills. iii. None of the drivers sampled had undertaken annual medical examination as required to obtain their fitness status. This may put the lives of the officials they drive in danger in case of an undetected medical challenge that may hamper their ability to drive. It is a recruitment requirement for all prospective drivers to undergo a driving test conducted by the Chief Mechanical Engineer prior to assumption of duty. Audit, however, noted that only two drivers (10%) of the sampled 20 had undertaken a driving test prior to assumption of duties. iv. Accounting officer acknowledged the anomaly and promised to \uf0d8 \uf0d8 \uf0d8 undertake corrective action. Section The", "I await the outcome of the Accounting Officers actions."], ["**7.4**", "**Motor Vehicle maintenance**", ""], ["**i**", "**Adequacy of Vehicle Maintenance Funding** 16.9.1 of the TIs, 2017 requires the Accounting Officer to prepare an annual budget for asset maintenance, and assess the functionality, utilization, and physical and financial performance of assets held. A review of the approved work plan and budget revealed that the KCCA budgeted UGX 7.12Bn for vehicle maintenance during the Paragraph", "I advised the Accounting Officer to liaise with MoFPED for provision adequate resources for the Authority\u2019s budget."]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 23, "document_name": "KCCA Report of Auditor General 2020", "columns": ["vi", "Support to Entity Service Delivery Capital City Authority is divided into nine sectors, i.e., Physical Planning, Social Development, Health, etc. The number and type of Vehicles allocated to each service sector is key to service delivery, and the allocation list shows whether a sector or units is allocated vehicles. I noted that the KCCA manages its vehicles through a pool system where different departments make requests for vehicles on a needs basis. I, therefore, did not find evidence of imbalanced allocation of vehicles within the Authority\u2019s departments. Kampala", ""], "type": "table"}}, {"content": "period under review. However, the Authority only received and", "metadata": {"headings": [{"headings_0": {"content": "period under review. However, the Authority only received and", "page": 24, "level": 3}}, {"headings_1": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "spent a total of UGX.5.82 resulting in a shortfall of UGX.1.3Bn which is 5.5% of the budgeted as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "period under review. However, the Authority only received and", "page": 24, "level": 3}}, {"headings_1": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "metadata": {"headings": [{"headings_0": {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "page": 24, "level": 3}}, {"headings_1": {"content": "period under review. However, the Authority only received and", "page": 24, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "UGX motor vehicle", "metadata": {"headings": [{"headings_0": {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "page": 24, "level": 3}}, {"headings_1": {"content": "period under review. However, the Authority only received and", "page": 24, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Vehicles (C/B) (B) UGX UGX", "metadata": {"headings": [{"headings_0": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}, {"headings_1": {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "page": 24, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "17/18 3,507,814,736 292 2,898,292,910 9,925,661 609,521,826 18/19 2,121,075,812 301 1,429,205,964 4,748,193 691,869,848 19/20 1,500,000,000 316 1,494,076,463 4,728,090 5,923,537 Total 7,128,890,548 316 5,821,575,337 1,307,315,211 \nThe Accounting Officer explained that the limitation of the MTEF allocations to KCCA has affected the funding of many activities including motor vehicle repairs.", "metadata": {"headings": [{"headings_0": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}, {"headings_1": {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "page": 24, "level": 3}}, [{"headings_0": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}, {"headings_1": {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "page": 24, "level": 3}}]], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "ii Maintenance of motor vehicle service analysis records", "metadata": {"headings": [{"headings_0": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}, {"headings_1": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 13 of the Public Service Standing Orders requires the driver to ensure that Government vehicles are regularly serviced (including oiling and greasing), a Service Chart will be kept by the Transport Officer (T/O) on every Government vehicle in his or her charge. It, however, the duty of the driver of the vehicle to ensure that the service chart is followed strictly. \nOn the contrary, I noted that repair and service analysis registers for the one hundred (100) vehicles were not maintained. I further observed that there were no service charts for all the One hundred (100) vehicles. \nThe failure to keep track of vehicle service chart may cause delayed servicing, which in turn could lead to faster ageing of vehicles and high vehicle maintenance and replacement costs.", "metadata": {"headings": [{"headings_0": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}, {"headings_1": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}, [{"headings_0": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}, {"headings_1": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}], [{"headings_0": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}, {"headings_1": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}]], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer indicated that the dual responsibility for", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}, {"headings_1": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "vehicle maintenance shared between the directorates of Engineering and Technical Service and Administration and Human Resource has been creating a challenge in monitoring of the vehicle maintenance. Furthermore, management has developed procedures and process flow charts indicating responsibilities of each party and commits to create an effective mechanism for monitoring compliance to the guidelines and procedures for vehicle maintenance. \nI await the outcome of the \nAccounting Officer\u2019s actions.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}, {"headings_1": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}, [{"headings_0": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}, {"headings_1": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}]], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["had exceeded the recommended 5 years\u2019 useful life, and had their mileage above the recommended 250,000km, and therefore should have been disposed of. **Details Years in use** Mileage** 1-5 yrs. 6-10 yrs. Above yrs. 10 Below 250,000km Above 250,000km **Total 202 114 0 114** Accounting Officer stated KCCA has been conducting disposal of no-longer needed assets and other items on annual basis and the last and recently concluded disposal process took place on August 13, 2020 where 24 motor vehicles, 3 motorcycles and other items were disposed. KCCA however, cannot dispose all the motor vehicles and other locomotives cited above due to the fact that there was no budget to procure new ones and therefore the above are maintained to support the operations of the authority. The", ""], ["**ii** Assessment of the Vehicle Disposal Procedures** Public Procurement and Disposal Public Assets Act, 2003 (as amended) and PPDA Regulations, 2014, together with the Public Finance Management Act, 2015 have prescribed various requirements for the disposal of public assets. A review of a sample of 28 vehicles disposed of by Kampala Capital City Authority revealed the following; i. All Vehicles disposed of were recorded in the disposal plan. ii. All Vehicles disposed of were recommended for disposal by iii. All Vehicles disposed of followed the recommended disposal the Board of Survey. method. iv. All Vehicles were disposed above the reserve prices. v. A sum of UGX.107,080,000 from disposal proceeds was properly recorded in the cashbooks and financial statements of the entity. The", "I commended the Accounting Officer for adhering the procurement regulations. to"]], "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}, {"headings_1": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}], "page": 25, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": "8.0", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}, {"headings_1": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}], "page": 25, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of Human resource function", "metadata": {"headings": [{"headings_0": {"content": "Management of Human resource function", "page": 25, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}], "page": 25, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "early January 2021, and it\u2019s anticipated that the key issues on the manual in this meeting will be resolved. The approved manual is anticipated to be out by the second", "metadata": {"headings": [{"headings_0": {"content": "early January 2021, and it\u2019s anticipated that the key issues on the manual in this meeting will be resolved. The approved manual is anticipated to be out by the second", "page": 26, "level": 4}}, {"headings_1": {"content": "Management of Human resource function", "page": 25, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "quarter of FY 2021/22.", "metadata": {"headings": [{"headings_0": {"content": "early January 2021, and it\u2019s anticipated that the key issues on the manual in this meeting will be resolved. The approved manual is anticipated to be out by the second", "page": 26, "level": 4}}, {"headings_1": {"content": "Management of Human resource function", "page": 25, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I await the outcome of the Accounting Officer\u2019s engagement with Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the Accounting Officer\u2019s engagement with Ministry of Public Service.", "page": 26, "level": 4}}, {"headings_1": {"content": "early January 2021, and it\u2019s anticipated that the key issues on the manual in this meeting will be resolved. The approved manual is anticipated to be out by the second", "page": 26, "level": 4}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "8.2", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the Accounting Officer\u2019s engagement with Ministry of Public Service.", "page": 26, "level": 4}}, {"headings_1": {"content": "early January 2021, and it\u2019s anticipated that the key issues on the manual in this meeting will be resolved. The approved manual is anticipated to be out by the second", "page": 26, "level": 4}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Expired appointments for Acting Authority staff", "metadata": {"headings": [{"headings_0": {"content": "Expired appointments for Acting Authority staff", "page": 26, "level": 2}}, {"headings_1": {"content": "I await the outcome of the Accounting Officer\u2019s engagement with Ministry of Public Service.", "page": 26, "level": 4}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Section A of Public Service Standing Orders 2010 (Appointment procedures (a-c) 9 requires that an appointment on acting basis is expected to last not more than six months, and any period of acting appointment beyond six months would be null and void, and the officer holding such an appointment should automatically revert to his or", "metadata": {"headings": [{"headings_0": {"content": "Expired appointments for Acting Authority staff", "page": 26, "level": 2}}, {"headings_1": {"content": "I await the outcome of the Accounting Officer\u2019s engagement with Ministry of Public Service.", "page": 26, "level": 4}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "her substantive post, unless the Appointing Authority extends the appointment for", "metadata": {"headings": [{"headings_0": {"content": "her substantive post, unless the Appointing Authority extends the appointment for", "page": 26, "level": 2}}, {"headings_1": {"content": "Expired appointments for Acting Authority staff", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "another period of six months, but should not exceed 12 months in total.", "metadata": {"headings": [{"headings_0": {"content": "her substantive post, unless the Appointing Authority extends the appointment for", "page": 26, "level": 2}}, {"headings_1": {"content": "Expired appointments for Acting Authority staff", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I noted that a number of KCCA staff were assigned responsibilities for which they have", "metadata": {"headings": [{"headings_0": {"content": "I noted that a number of KCCA staff were assigned responsibilities for which they have", "page": 26, "level": 2}}, {"headings_1": {"content": "her substantive post, unless the Appointing Authority extends the appointment for", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "no substantive appointments for a period of more than twelve 12 months contrary to", "metadata": {"headings": [{"headings_0": {"content": "I noted that a number of KCCA staff were assigned responsibilities for which they have", "page": 26, "level": 2}}, {"headings_1": {"content": "her substantive post, unless the Appointing Authority extends the appointment for", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "the Public Service Standing Orders.", "metadata": {"headings": [{"headings_0": {"content": "the Public Service Standing Orders.", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that a number of KCCA staff were assigned responsibilities for which they have", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "officers.", "metadata": {"headings": [{"headings_0": {"content": "the Public Service Standing Orders.", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that a number of KCCA staff were assigned responsibilities for which they have", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "This may negatively affect the morale of these", "metadata": {"headings": [{"headings_0": {"content": "This may negatively affect the morale of these", "page": 26, "level": 2}}, {"headings_1": {"content": "the Public Service Standing Orders.", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "page": 26, "level": 2}}, {"headings_1": {"content": "This may negatively affect the morale of these", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "with the issue of inadequate staffing levels arising out of the many vacant positions. The Authority has planned a recruitment exercise in this Financial Year 2020/2021.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "page": 26, "level": 2}}, {"headings_1": {"content": "This may negatively affect the morale of these", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "page": 26, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "positions are substantively filled. \n9.0", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "page": 26, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "page": 26, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "page": 26, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "page": 26, "level": 2}}]], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of land owned by the authority", "metadata": {"headings": [{"headings_0": {"content": "Management of land owned by the authority", "page": 26, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "9.1", "metadata": {"headings": [{"headings_0": {"content": "Management of land owned by the authority", "page": 26, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Failure to approve land management guidelines", "metadata": {"headings": [{"headings_0": {"content": "Failure to approve land management guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "Management of land owned by the authority", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Good practice requires that the Authority develops and approved guidelines to", "metadata": {"headings": [{"headings_0": {"content": "Good practice requires that the Authority develops and approved guidelines to", "page": 26, "level": 2}}, {"headings_1": {"content": "Failure to approve land management guidelines", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "streamline the management of land, given its importance and level of stakeholder", "metadata": {"headings": [{"headings_0": {"content": "Good practice requires that the Authority develops and approved guidelines to", "page": 26, "level": 2}}, {"headings_1": {"content": "Failure to approve land management guidelines", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "interest in the subject. The guidelines would address the acquisition, utilization, management and disposal of these properties. These guidelines would also ensure compliance with the Physical Planning Act and promote equity and transparency.", "metadata": {"headings": [{"headings_0": {"content": "interest in the subject. The guidelines would address the acquisition, utilization, management and disposal of these properties. These guidelines would also ensure compliance with the Physical Planning Act and promote equity and transparency.", "page": 26, "level": 4}}, {"headings_1": {"content": "Good practice requires that the Authority develops and approved guidelines to", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "9.2", "metadata": {"headings": [{"headings_0": {"content": "interest in the subject. The guidelines would address the acquisition, utilization, management and disposal of these properties. These guidelines would also ensure compliance with the Physical Planning Act and promote equity and transparency.", "page": 26, "level": 4}}, {"headings_1": {"content": "Good practice requires that the Authority develops and approved guidelines to", "page": 26, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Failure to transfer ownership of the Authority\u2019s Property - Land titles", "metadata": {"headings": [{"headings_0": {"content": "Failure to transfer ownership of the Authority\u2019s Property - Land titles", "page": 27, "level": 2}}, {"headings_1": {"content": "interest in the subject. The guidelines would address the acquisition, utilization, management and disposal of these properties. These guidelines would also ensure compliance with the Physical Planning Act and promote equity and transparency.", "page": 26, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Paragraph 16.3.1 of the 2017 Treasury Instructions state that the Accounting Officer of", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 16.3.1 of the 2017 Treasury Instructions state that the Accounting Officer of", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to transfer ownership of the Authority\u2019s Property - Land titles", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "an institution must take full responsibility and ensure that proper control systems exist for the proper management of non-current assets and those preventative mechanisms are in place to eliminate theft, losses, wastage and misuse.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 16.3.1 of the 2017 Treasury Instructions state that the Accounting Officer of", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to transfer ownership of the Authority\u2019s Property - Land titles", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "A review of the Kampala Capital City Authority property inventory as of 1 st September", "metadata": {"headings": [{"headings_0": {"content": "A review of the Kampala Capital City Authority property inventory as of 1 st September", "page": 27, "level": 2}}, {"headings_1": {"content": "Paragraph 16.3.1 of the 2017 Treasury Instructions state that the Accounting Officer of", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "2020 revealed that the Authority owned a number of properties whose ownership", "metadata": {"headings": [{"headings_0": {"content": "A review of the Kampala Capital City Authority property inventory as of 1 st September", "page": 27, "level": 2}}, {"headings_1": {"content": "Paragraph 16.3.1 of the 2017 Treasury Instructions state that the Accounting Officer of", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "deeds had not been transferred in the authority\u2019s name. This exposes the land and", "metadata": {"headings": [{"headings_0": {"content": "deeds had not been transferred in the authority\u2019s name. This exposes the land and", "page": 27, "level": 2}}, {"headings_1": {"content": "A review of the Kampala Capital City Authority property inventory as of 1 st September", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "property to theft or loss, mismanagement and nugatory costs of reclaiming encroached on land, if these risks materialize.", "metadata": {"headings": [{"headings_0": {"content": "deeds had not been transferred in the authority\u2019s name. This exposes the land and", "page": 27, "level": 2}}, {"headings_1": {"content": "A review of the Kampala Capital City Authority property inventory as of 1 st September", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer stated that the process of transferring the highlighted titles into KCCA\u2019s names is ongoing and the delay is normally occasioned by factors outside the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that the process of transferring the highlighted titles into KCCA\u2019s names is ongoing and the delay is normally occasioned by factors outside the", "page": 27, "level": 4}}, {"headings_1": {"content": "deeds had not been transferred in the authority\u2019s name. This exposes the land and", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Authority\u2019s control, such as lodgment of caveats by third parties and bureaucratic", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that the process of transferring the highlighted titles into KCCA\u2019s names is ongoing and the delay is normally occasioned by factors outside the", "page": 27, "level": 4}}, {"headings_1": {"content": "deeds had not been transferred in the authority\u2019s name. This exposes the land and", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "process of controlling authorities such as ULC and BLB which slows down the process", "metadata": {"headings": [{"headings_0": {"content": "process of controlling authorities such as ULC and BLB which slows down the process", "page": 27, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that the process of transferring the highlighted titles into KCCA\u2019s names is ongoing and the delay is normally occasioned by factors outside the", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "but however, all the pending transactions are actively being pursued.", "metadata": {"headings": [{"headings_0": {"content": "process of controlling authorities such as ULC and BLB which slows down the process", "page": 27, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that the process of transferring the highlighted titles into KCCA\u2019s names is ongoing and the delay is normally occasioned by factors outside the", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to expedite the processes of having all land that belongs to the Authority transferred in the Authority\u2019s names.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the processes of having all land that belongs to the Authority transferred in the Authority\u2019s names.", "page": 27, "level": 4}}, {"headings_1": {"content": "process of controlling authorities such as ULC and BLB which slows down the process", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "10.0 Non- remittance of statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "10.0 Non- remittance of statutory deductions", "page": 27, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the processes of having all land that belongs to the Authority transferred in the Authority\u2019s names.", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that statutory deductions", "page": 27, "level": 2}}, {"headings_1": {"content": "10.0 Non- remittance of statutory deductions", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "from public officers, where applicable, shall be effected through the payroll and", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that statutory deductions", "page": 27, "level": 2}}, {"headings_1": {"content": "10.0 Non- remittance of statutory deductions", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "metadata": {"headings": [{"headings_0": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}, {"headings_1": {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that statutory deductions", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "the workers\u2019 unions.", "metadata": {"headings": [{"headings_0": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}, {"headings_1": {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that statutory deductions", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "metadata": {"headings": [{"headings_0": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}, {"headings_1": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}, {"headings_1": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "PAYE", "32,576,248,043", "URA"], ["2", "NSSF contributions", "701,609,675", "NSSF"], ["", "", "**33,277,857,718**", ""]], "metadata": {"headings": [{"headings_0": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}, {"headings_1": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Details", "Amount UGX", "Beneficiary Institution"], "type": "table"}}, {"content": "I advised the Accounting Officer to engage URA and NSSF to agree on a payment plan for these outstanding obligations as a way of mitigating against possible penalties and fines. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}, {"headings_1": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}, [{"headings_0": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}, {"headings_1": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}]], "page": 28, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "AUDITOR GENERAL KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}, {"headings_1": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}], "page": 28, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "30 th December, 2020", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}, {"headings_1": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}], "page": 28, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix I: Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 29, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": [["**Planning**", null, null, null, null, null, null, null, null, null, "**Monitoring and Evaluation**", null, null, null, "**Reporting**"], ["Progra mme", "Sub programme/ Project", "Output", "**Output/Activities**", "**Are there clear** **targets** and performan ce indicators** **to** measure progress** **(Yes/No)** If no give reasons**", "**Plann ed Target for the Financ** **ial** year**", "**Budgete d amount UGX (\u2018000\u2019)**", "**Revised budget**", "**Amount released**", "**Amount Spent**", "**Achieved Target by Financial year-end** **@** annual performance report**", "**Outpu t Varian ce**", "**Implement ation status Fully (F),** **Partially** (P), or Not implemente d (NI)**", "**Was the activity reported on in the periodic monitorin g reports- (Yes/No) If no give reasons**", "**the of activity** **Is** **performance** **the** accurately** **reported** annual performance reports-(Yes/No) If no give reasons** **in the**"], [null, null, null, null, null, null, null, "UGX (\u2018000\u2019)", "UGX (\u2018000\u2019)", "UGX (\u2018000\u2019)", null, null, null, null, null], ["01 05 Urban Comme rcial and Product ion Service s", "13 Urban Commercial and Production Services", "Output: 03 Market Access for Urban Agriculture", "Maintenance and renovations in Usafi, Wandegeya and Nakawa Markets Support urban fish farming and management of fisheries resources.", "Yes", "3", "853,534", "817,331", "720,248", "628,744", "Implementation of Programs under Production and Marketing Grant (PMG) and Extension Grant", "3", "Not implemented", "No monitoring reports were prepared", "No. Management rather reported different activity as achieved as opposed to the planned"], [null, null, null, "Provide technical support to Cooperatives and enterprise development in the City Management of KCCA Markets", "No", "N/a", null, null, null, null, "Carried out inspection on 696 cooperatives with combined share capital of UGX 161.22Bn and loan portfolio of UGX 260.9Bn and 206 cooperatives were", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, "Project:0100 NAADS", "Output: 03 Market Access for Urban Agriculture Workplan", "Procurement of agriculture inputs in support to urban farmers Support management of Sunday Market", "No", "N/a", "6,334,472", "5,750,054", "5,750,054", "2,847,97 5", "-Distributed inputs to 897 (565F, 332M) farmers in Nakawa, central and Lubaga -Divisions. These included 149300-day old broiler chicks, 31- day old layer chicks, 7365 bags of poultry feeds, 71 litres of poultry growth booster, 204 value addition machines, 68vegetable kits 60 mushroom Kits, 68popcorn and 86 Juice Machines -Distributed 7837 chicks to farmers in kawempe", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 29, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": [["", "Maintenance and renovations in Usafi, Wandegeya and Nakawa Markets Support urban fish farming and management of fisheries resources", "Yes", "3", "", "", "", "", "-Works on Kasubi Completed, and resettlement of vendors to start FY 2020/21 -Construction works for Busega Market to be completed during FY2020/21 -Phase 1 of Kitintale market to be concluded in Quarter 1 FY 2020/21 (September 2020", "3", "Not implemented", "No monitoring reports were prepared", "No. Management implemented different activities", null, null], ["02 04 Urban Plannin g, Securit y and Land Use", "09 Physical Planning", "Output: 01 Urban planning, policies, laws and strategies", "Retooling of Directorate Operating departments (, Architectural Design unit, Survey Unit, Total station.", "No", "N/a", "1,137,927", "1,137,926", "1,137,926", "1,103,83 3", "Activity was affected by COVID-19 -19", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "DPP Staff- Specialized Trainings.", "No", "N/a", null, null, null, null, "Trained all ward administrators to use survey 123 ArcGIS application to map out Boda Boda stages in the City.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "DPP- Assorted Landscaping tools", "No", "N/a", null, null, null, null, "Conducted a vulnerability study in the Greater Kampala Metropolitan Area (GKMA) and published findings in KCCA COVID-19 Web Hub", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "DPP- Information dissemination on products of DPP.", "No", "N/a", null, null, null, null, "Produced 578 tree seedlings Greening and Beautification -Greened 37,432m2 (approx. 9.24 acres) in the city Capacity Development", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "DPP Land Scaping - Conduct", "No", "N/a", null, null, null, null, "Conducted GPS mapping training for a staff from Agopa Consulting firm to map out selected sites within the City for construction of Primary Sanitary Facilities.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 30, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 30, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Output: 02 Building licensing and approvals Work plan", "Facilitation for the management of building plans and occupation permits processing and approvals.", "No", "N/a", "220,000", "220,000", "220,000", "197,896", "Reviewed 778 files of which 726 approved & 52 deferred -Conducted site visits for 112 files -Held 15 Phy Planning Committee sittings", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 03 Slum Development and Improvement", "Updating the Geographical information systems and sensitizing the city communities about the Kampala Neighbourhood Planning Project.", "No", "N/a", "230,000", "210,000", "41,456", "25,444", "Developed 285 maps products for internal and external clients. -Collected data and uploaded 180,403 properties on CAM- CAM-CAMV database -Prepared 285 maps products (199 for internal and 86 external clients) Assigning house numbers to Online CAM-CAMV Database", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null, null], ["04 06 Urban Road Networ k Develo pment", "07 Engineering and Technical Services", "Output: 02 Urban Road Maintenance", "DETS casuals wage payments", "No", "N/a", "300,000", "300,000", "300,000", "300,000", "Payment of salaries made for casual workers", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, "Project: 1253 Kampala Road Rehabilitatio n", "Output: 02 Urban Road Maintenance", "Maintenance of Bituminous road", "No", "N/a", "2,300,000", "2,300,000", "2,300,000", "2,294,07 6", "Lot-1; Under Reconstruction and/or Upgrading of NMT pilot corridor; Roads Completed include: Namirembe- Luwuum-1.5km, Archer-0.75km, Mengo hill-0.75km, Nakivubo channel-0.5km, Mpabaana-0.75km, Luzige-0.3km, Mutebi-0.45km, & Semugooma-0.4km in Central Division. LOT 1 Roads completed and under DLP. -Completed Signalization (4 Junctions) July '19 LOT 2:", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 31, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 31, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Output: 04 Street Lights Maintenance", "Contract award for Replacement of interfacing UPS batteries at clock tower traffic junction under framework contract", "Yes", "1", "900,000", "900,000", "900,000", "900,000", "Procurement Solar street lighting batteries to replace defective batteries for lights that were installed by Huawei and CCCC; The battery cages required to achieve 100% are under procurement (BEB was issued to the Supplier). Battery are 100% working.", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Repair of red LED lamp aspect at Wandegeya traffic junction and pedestrian", null, "Yes", "1", "", null, null, null, null, "", "Maintenance of streetlights as per Framework Contract; Works progress is 100%", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Output: 80 Urban Road Construction", "Carried out contract supervision on: Makindye - UB LOT 3 & 5; Rubaga and Nakawa MBW LOT 6; Kawempe and Rubaga Prome LOT 2; PEC Consultants LOT1 & 4.", "Yes", "7", "52,000", "52,630", "52,630", "52,517", "-Culvert making machine - the bids were received, pending opening and evaluation. -Purchase of light equipment (URF) - Hydraulic Paver making machine and paver sand mixer supply, installation; the machine was successfully installed", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null, null], [null, "Carried out Design update and construction as follows: Central: NMT Namirembe- Luwuum- 2%; Archer -1Total", "Yes", "2", null, null, null, null, "", "", "Road marking equipment; Handover to user department Maintenance of vehicles & equipment the section did not achieve 100% due to delayed payments.", "1", "Partially implemented", "No monitoring reports were prepared", "Yes"], ["Progra mme: 07 08 Educati on and Social Service s", "Sub Programme: 11 Education and Social Services", "Output: 01 Policies, Laws and strategy development", "Training of Primary Leaving Examination Invigilators.", "No", "N/a", "180,500", "180,500", "180,500", "179,446", "Trained 250 H/Trs (141 F and 140 M) and 4,453 Trs on Inclusive Education", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "Printing service for P.6 & P7 Midyear Exams", "Yes", "2", null, null, null, null, "Identified 136 Children with Special Needs and referred for support services in UPE school", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 32, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 32, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Facilitation of Primary Living Examination Administration.", "Yes", "1", "", "", "", "", "Supported 194 Candidates with Special Needs during PLE, 2019 and 19 candidates in UCE", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Output: 02 School Inspection", "Implement the urban tourism strategic plan in Kampala.", "Yes", "1", "181,799", "181,799", "181,799", "87,276", "Activity was not implemented", "1", "Not implemented", "No monitoring reports were prepared", "Yes"], [null, "Inspection of 1200 schools", "Yes", "1200", null, null, null, null, "", "", "Inspected 680 schools for to ensure compliance", "520", "Partially implemented"], ["Output: 03 Community civic education", "Tourism and Public library promotion activities", "No", "N/a", "20,000", "20,000", "20,000", "20,000", "-Procured 1,000 readers which can now be accessed for use in the library -Procured 65 games for the children s library -Engaged 3,772 children in literacy activities -11,879 patrons utilized the library -Rebound 578 books for various city schools", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["Output: 04 Sports Development", "Flood lights installed and pitch improved for the KCCA VC", "Yes", "2", "2,132,186", "2,132,186", "2,162,185", "2,125,89 7", "Held 21 Performance meetings for all KCCA sports clubs", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, "Medical costs of players covered and facilitated", "Yes", "1", null, null, null, null, "", "", "Medical costs of players covered and facilitated", "0", "Fully implemented"], [null, "Athletics club supported in the national & international competition", "Yes", "1", null, null, null, null, "", "", "Monitored PE and the state of sports facilities and activities in 330 Kampala schools.", "0", "Fully implemented"], [null, "Volleyball club supported in the national and1 international competition.", "Yes", "1", null, null, null, null, "", "", "35 players recruited for the 4 KCCA sports clubs -Held 21 Performance meetings for all KCCA sports clubs", "0", "Fully implemented"], ["Output: 07 Primary Education Services", "Payment of salaries to 1,362 primary school teachers (498 males and 864", "Yes", "1,362", "8,778,193", "10,108,34 6", "10,108,34 6", "10,107,6 50", "Education Human Resource Management -Paid UGX 10.1Bn as salaries for", "0", "Fully implemented", "No monitoring reports were", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 33, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 33, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "(Wage)", "female)", "", "", "", "", "", "", "primary teachers", "", "", "prepared", ""], ["Output: 08 Secondary Education Services (Wage)", "Payment of salaries to 1,410 secondary school teachers (763 males and 647 female)", "Yes", "1,410", "8,977,522", "20,880,69 4", "20,880,69 4", "20,880,6 94", "-Paid UGX 21Bn as salaries for secondary teachers", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 09 Tertiary Education Services (Wage)", "Payment of salaries to 344 teachers in tertiary institutions (186 male and 158 female)", "Yes", "344", "1,971,081", "4,892,383", "4,892,383", "4,892,38 3", "Education Human Resource Management -Paid UGX 4.8Bn as salaries for Tertiary teachers", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 51 Primary education services", "Payment of capitation grants to 79 UPE schools, with 69,200 pupils (57% female and 43% male) benefiting", "Yes", "79", "798,538", "798,538", "98,592", "762,129", "Transferred UGX 221.2M capitation grants to 79 UPE schools", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 52 Secondary education services", "Capitation grants paid to 22 USE schools", "Yes", "22", "2,745,394", "2,745,394", "2,745,394", "2,745,39 4", "Transferred UGX 603M of capitation grants to 22 USE schools", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 53 Tertiary education services", "Payment of capitation grants to 130 students of Uganda Society for the Deaf Vocational Training Institute", "Yes", "130", "12,773", "12,773", "12,773", "12,773", "Transferred UGX 176M of capitation grants to Kibuli PTC -Transferred UGX 4.25M to Uganda Society for the Deaf VTC", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 54 Health Training Institutions", "Payment of capitation grants to 1500 students in 6 Health Training Institutions", "Yes", "1,500", "2,296,745", "2,296,744", "2,296,743", "2,296,74 3", "Transferred UGX 765.5M capitation grants to 6 Health training Institutions", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 55 Primary Teachers' Colleges", "Payment of capitation grants to 500 students of Kibuli PTC", "Yes", "500", "527,773", "527,773", "527,772", "527,772", "Transferred UGX 176M of capitation grants to Kibuli PTC -Transferred UGX 4.25M to Uganda Society for the Deaf VTC", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Project: 0115 LGMSD (former LGDP)", "Output: 80 Primary education infrastructure construction", "Part-payment towards the purchase of kalinabiri Primary School.", "Yes", "1", "1,367,813", "1,367,812", "1,367,812", "1,367,81 2", "Paid UGX 1.36Billion as 4th instalment for the purchase of land at Kalinabiri", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 34, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 34, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Project: 0423 Schools' Facilities Grant", "Output: 80 Primary education infrastructure construction", "Phase III of the construction of a 9- classroom storied block at Kansanga Seed Secondary School", "Yes", "1", "454,000", "419,000", "419,000", "25,905", "Completed 90% renovation works of 3 classroom blocks at Kampala School", "1", "Not implemented", "No monitoring reports were prepared", "Yes"], ["Phase II of the fencing of Kisaasi Primary School", null, null, "Yes", "1", "", null, null, null, null, "Completed 83% renovation works at 3 classroom block at Mbuya C.O.U P/S -Renovated 3 classroom block and administration block at Nakivubo P/S", "1", "Not implemented", "No monitoring reports were prepared", "Yes"], ["Remove and replace asbestos in 20 classrooms at Old Kampala S.S. S", null, null, "Yes", "20", "", null, null, null, null, "Completed 44 new toilet stances in 5 schools (Luzira SS, Bbiina Islamic P/S, Kawempe Muslim P/S, Ttula P/S and Kampala School for the Physically Handicapped)", "1", "Not implemented", "No monitoring reports were prepared", "Yes"], ["Output: 81 Secondary education infrastructure construction", null, "Rehabilitation of Secondary Schools Infrastructure.", "No", "N/a", "850,000", "765,000", "533,800", "533,800", "Completed a 9- classroom block at Kansanga Seed SS -Renovated and removed asbestos on 12 classroom blocks comprising 22 classrooms at old Kla SS", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Progra mme: 08 07 Commu nity Health Manage ment", "Sub Programme: 08 Public Health", "Output: 02 Monitoring and Inspection of Urban Health Units", "Payment of Salaries for Health Workers", "No", "N/a", "340,000", "340,000", "340,000", "143,484", "Public Health (COVID- 19 response) -Undertook 56 Sensitization activities through megaphones/PA systems & distributed IEC material on COVID-19", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "Construction and improvements in the health facilities", "No", "N/a", null, null, null, null, "-680 hand wash facilities were serviced in all KCCA facilities -Conducted 18 fumigation activities in the city covering markets and taxi parks during COVID19 -Conducted 46 talk shows on awareness & prevention of COVID-19 pandemic", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 35, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 35, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Health centres operational costs including purchase of drugs and medicines and UGX 131 for Medical Equipment for health centres.", "No", "N/a", "", "", "", "", "Inspected 55 markets to assess compliance to the COVID 19 guidelines -Inspected 747 premises of domestic and public health importance -1,653 mosquito nets were distributed to specific high-risk groups -55 industries were inspected on compliance", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 03 Primary Health Care Services (Wages)", "Health Staff salaries paid", "No", "N/a", "7,640,558", "8,433,354", "8,433,354", "8,433,35 4", "Health Staff salaries paid", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 04 Primary Health Care Services (Operations)", "Maintenance of public health centres Purchase of Medical Supplies", "No", "N/a", "1,949,851", "1,039,325", "1,039,325", "1,000,34 3", "Supervision of selected 37 high volume health facilities to ensure that the Malaria test and treat policy is adhered -Undertook Integrated Management of Malaria with support from MoH and the Global fund attended by 120 health workers -Trained Health workers from 76 health centres on Birth and Death Notification supported by NIRA", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 51 Provision of Urban Health Services", "Transfer of NGO Hospital Non-Wage Sub vent Grant.", "No", "N/a", "804,293", "804,292", "804,292", "681,648", "Transfer for NGO Hospitals Autonomous Institutions Health grant", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Project:0115 LGMSD (former LGDP)", "Output: 81 Health Infrastructure Rehabilitation", "Health Infrastructure Rehabilitation", "No", "N/a", "937,692", "857,002", "857,002", "801,102", "Upgrading and Renovation of KCCA Health Facilities Construction of Phase 1 Maternity building at Kiswa HCIII - Completed full architectural design phase.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 36, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 36, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["Progra mme: 09 08 Sanitati on and Environ mental Service s", "Sub Programme: 12 Environment", "Output: 01 Policies, Laws and strategy development", "Maintenance of Kiteezi landfill, PHD casual wages, Fuel oils & Lubricant for solid waste managements.", "Yes", "4", "15,759,06 2", "16,164,06 2", "16,154,06 2", "15,973,0 35", "-363,664 tons of garbage were disposed of at the landfill by 160 (Max) collector trucks making a total of 59,057 trips. -Conducted 409 Community assessments -SWM unit registered 193 complaints -55 clean-up exercises were conducted across all divisions -Undertook 42 field operations to enforce standard and legal SWM practices -Held 484 Community dialogues and sensitization meetings", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Progra mme: 1005 Gender Commu nity and Econo mic Develo pment", "Sub Programme: 10 Gender and Community Services", "Output: 01 Policies, laws, strategies and guidelines", "Transfer to CDD 3000 Persons in groups", "Yes", "3,000", "451,419", "451,419", "451,419", "245,737", "Disbursed CDD grants worth UGX.1,112,000,000 to 231 groups with 4954 members (3313 F & 1641 M)", "69", "Partially implemented", "No monitoring reports were prepared", ""], [null, null, null, "Transfer to UWEP 600 Groups", "Yes", "600", null, null, null, null, "543 Youths linked to access loans from KCCA Centre Youth Loan, Sensitised 1333 & 331 Youths", "57", "Partially implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Transfer to 1200 Person in YLP Groups", "Yes", "1,200", null, null, null, null, "633 YLP groups monitored & UGX118,609,200 recovered", "567", "Partially implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Management of women youth and disability activities.", "Yes", "1", null, null, null, null, "-4 PWD groups monitored & trained (3 record keeping&1 leadership) -11 FAL classes were monitored & New guidelines the FAL classes were issued", "0", "Partially implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Management of vulnerable child and probation activities.", "Yes", "1", null, null, null, null, "-Conducted 24 community consultations on GBV prevention amongst girls and women with (482M & 554 F).", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 37, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 37, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Project:0115 LGMSD (former LGDP)", "Output: 51 Small scale business promotion", "Small scale business promotion", "No", "N/a", "1,376,000", "1,238,400", "1,238,400", "1,216,51 0", "Conditional transfers for community development", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["Output: 72 Government Buildings and Administrative Infrastructure", null, "Construction of Kabalagala Youth Centre Perimeter wall and maintenance of KCCA Markets.", "Yes", "1", "112,000", "112,000", "112,000", "103,630", "Partially construction has been conducted", "1", "Partially implemented", "No monitoring reports were prepared", "Yes", null], ["Progra mme: 13 49 Econo mic Policy Monitor ing, Evaluati on & Inspect ion", "Sub Programme: 01 Administratio n and Human Resource", "Output: 37 Human Resource Development and organizational restructuring", "Gratuity to contract staff of former civil servants; Allocated to Human Resource staff costs", "Yes", "1", "64,870,32 2", "76,360,54 2", "76,360,54 2", "66,009,7 89", "Processed and paid UGX 53.6Bn for salaries and wages (main payroll) to 1202 staff (804-M,401-F)", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 38, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Progra mme: 09 08 Sanitati on and Environ mental Service s", "Sub Programme: 12 Environment", "Output: 01 Policies, Laws and strategy development", "Maintenance of Kiteezi landfill, PHD casual wages, Fuel oils & Lubricant for solid waste managements.", "Yes", "4", "15,759,06 2", "16,164,06 2", "16,154,06 2", "15,973,0 35", "-363,664 tons of garbage were disposed of at the landfill by 160 (Max) collector trucks making a total of 59,057 trips. -Conducted 409 Community assessments -SWM unit registered 193 complaints -55 clean-up exercises were conducted across all divisions -Undertook 42 field operations to enforce standard and legal SWM practices -Held 484 Community dialogues and sensitization meetings", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], "type": "table"}}, {"content": [["", "Project:0115 LGMSD (former LGDP)", "Output: 51 Small scale business promotion", "Small scale business promotion", "No", "N/a", "1,376,000", "1,238,400", "1,238,400", "1,216,51 0", "Conditional transfers for community development", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["Output: 72 Government Buildings and Administrative Infrastructure", null, "Construction of Kabalagala Youth Centre Perimeter wall and maintenance of KCCA Markets.", "Yes", "1", "112,000", "112,000", "112,000", "103,630", "Partially construction has been conducted", "1", "Partially implemented", "No monitoring reports were prepared", "Yes", null], ["Progra mme: 13 49 Econo mic Policy Monitor ing, Evaluati on & Inspect ion", "Sub Programme: 01 Administratio n and Human Resource", "Output: 37 Human Resource Development and organizational restructuring", "Gratuity to contract staff of former civil servants; Allocated to Human Resource staff costs", "Yes", "1", "64,870,32 2", "76,360,54 2", "76,360,54 2", "66,009,7 89", "Processed and paid UGX 53.6Bn for salaries and wages (main payroll) to 1202 staff (804-M,401-F)", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Employee wellness programs which include health and personal accident policies, staff engagements, canteen services and sensitization.", "Yes", "1", null, null, null, null, "Processed and paid UGX 1.34Bn top-up allowances for 428 Health workers (M-101 F-327)", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Retooling and replacement of office working tools.", "Yes", "1", null, null, null, null, "Paid membership for 14 staff to Human Resource Mgt Assocn of Uganda -Revised post training to enable capturing of the key areas where staff response will be required", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Payment for the various utility costs including street lighting costs", "Yes", "1", null, null, null, null, "Payment for the various utility costs including street lighting costs", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Cleaning services in all KCCA premises.", "Yes", "1", null, null, null, null, "Cleaning services in all KCCA premises.", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Maintenance of the fleet including insurance, fuel and day to day maintenance.", "Yes", "1", null, null, null, null, "Maintenance of the fleet including insurance, fuel and day to day maintenance.", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, "Sub Programme: 02 Legal services", "Output: 40 Communicatio ns and Public Relations strategies", "A secure and safe environment for the entire institution, Policy and Advisory,", "No", "N/a", "14,710,35 6", "13,528,87 1", "13,528,87 1", "13,368,2 46", "-Issued 21 Statutory Notices. -Handled 397 cases, of which 83 are new cases", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 38, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Progra mme: 09 08 Sanitati on and Environ mental Service s", "Sub Programme: 12 Environment", "Output: 01 Policies, Laws and strategy development", "Maintenance of Kiteezi landfill, PHD casual wages, Fuel oils & Lubricant for solid waste managements.", "Yes", "4", "15,759,06 2", "16,164,06 2", "16,154,06 2", "15,973,0 35", "-363,664 tons of garbage were disposed of at the landfill by 160 (Max) collector trucks making a total of 59,057 trips. -Conducted 409 Community assessments -SWM unit registered 193 complaints -55 clean-up exercises were conducted across all divisions -Undertook 42 field operations to enforce standard and legal SWM practices -Held 484 Community dialogues and sensitization meetings", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 38, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "An effective and efficient administration of land in the City", "No", "N/a", "", "", "", "", "-41 Cases concluded in favour of KCCA -24 Cases concluded against KCCA -8 Cases settled by consent -Paid UGX 3.21 Billion by KCCA arising from court cases", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["Civil Litigation and court representation, Prosecution -witness fees, Law Enforcement and trade order management, Support to Office of the Clerk to the Authority to achieve smooth functioning Authority, Security guard services -A secure and safe environment", "No", "N/a", "", "", "", "", "-Held 6 Ordinary Authority meeting, 3 Special Authority meetings, 33 Authority Committee meetings, 8 joint committee meetings,2 Business committee meeting and 21 Public Accounts Committee meetings. Division Urban Council meetings -Held 42 Committee meetings, 3 Joint Committee, 9 Business Committees, 6 Special Councils, 15 Ordinary Councils. -Held 11 stakeholder engagements -10 field visits conducted Prosecution", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 41 Policy, Planning and Legal Services", "A secure and safe environment for the entire institution,", "No", "N/a", "5,624,635", "5,624,635", "5,624,635", "5,515,77 1", "182 contracts were signed of which 87 contracts are pending clearance by Solicitor General, and 93 contracts pending signature by contractors.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, "Policy and Advisory", "No", "N/a", null, null, null, null, "", "", "-Rendered 10 legal opinions -Signed 28 MOUs and 75 MOUs pending signature.", "N/a", "Not quantified"], [null, "An effective and efficient administration of land in the City,", "No", "N/a", null, null, null, null, "", "", "Issued 653 notices to offenders -Sealed off 17,078 premises -Demolished 27 illegal developments", "N/a", "Not quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 39, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 39, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Criminal Investigation Department.", "", "", "", "", null, null, null, null, null, null, null, null], ["Sub Programme: 03 Treasury Services", "Output: 38 Financial Systems Development", "Budget preparation and monitoring of its implementation", "Yes", "1", "1,183,207", "1,130,629", "1,051,826", "999,691", "Monitoring of budget implementation and reporting", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, "Prepare Budget Framework Paper and Ministerial Policy Statement", "Yes", "1", null, null, null, null, "", "Monitored budget/work plan execution and funds absorption to ensure that work plans are implemented within the expected timelines using the availed financial resources.", "0", "Fully implemented", "No monitoring reports were prepared"], [null, null, "Update Collection Agreement (MOU) with Uganda Revenue Authority,", "Yes", "1", null, null, null, null, "", "-Processed payments in settlement of Authority commitments and obligation in terms of staff salaries, statutory obligations, contractor certificates of works and supplies of goods and services", "0", "Fully implemented", "No monitoring reports were prepared"], [null, null, "Conduct Quarterly performance review and relationship engagements", "Yes", "1", null, null, null, null, "", "Accountability for Revenue Collections - Reconciled revenue collection from the bank account -Conducted monthly performance review engagements with URA. -Submitted Periodic Revenue collection reports to management and other stake holders. -UGX 10Bn", "0", "Fully implemented", "No monitoring reports were prepared"], ["Sub Programme: 04 Internal Audit", "Output: 39 Internal Audit Services", "Promote Corporate Governance and Accountability,", "Yes", "1", "217,156", "242,102", "242,102", "235,816", "25 process audits were completed, and reports issued.", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, "Monitor compliance with business processes, policies, laws and regulations,", "Yes", "1", null, null, null, null, "", "-588 claims of Pre- Payment reviews of Works, Supplies, PAPs & Services and transport/baggage allowances were", "0", "Fully implemented", "No monitoring reports were prepared"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 40, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 40, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "reviewed and settled", "", "", "", "", null, null, null, null, null, null, null, null], ["Promote and Stakeholder engagement within KCCA", "Yes", "1", "", "", "", "", "-3 staff were trained on the IFMIS by Ministry of Finance while four staff attended Continuous professional development courses (ACCA, Taxation and Fraud detection) -4 undergraduate students were mentored through internship", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null, null], ["Facilitate KCCA capital city public accounts committee, and Authority standing committee", "Yes", "1", "", "", "", "", "Status updates on Audit issues were made to various offices/ committees including: Internal Audit Standing committee, the Office of the Auditor General, the PS/ST; Internal Auditor General, Public Administration Sector Audit Committee (PASAC), Capital City Public Accounts Committee (CCPAC), Parliamentary Committee on Commissions, Statutory", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null, null], ["Sub Programme: 05 Executive Support and Governance Services", "Output: 36 Procurement systems development", "Promote Customer Relationship Management,", "Yes", "1", "53,936", "51,335", "51,335", "41,672", "Received 697 requisitions worth UGX.45.9Bn of which 452 were Micro & 223 Macro", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, "Facilitate Professional development", "Yes", "1", null, null, null, null, "", "238 submissions were made to Contracts Committee", "0", "Fully implemented", "No monitoring reports were prepared"], [null, null, "Facilitate Supplier Relationship Management,", "Yes", "1", null, null, null, null, "", "136 bidding documents were issued under the other bidding methods", "0", "Fully implemented", "No monitoring reports were prepared"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 41, "document_name": "KCCA Report of Auditor General 2020", "columns": ["", "Criminal Investigation Department.", "", "", "", "", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 41, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Support to Contracts Committee activities.", "Yes", "1", "", "", "", "", "-67 evaluation reports were prepared -Published 67 Best Evaluated Bidder Notices with No rejections -Held 15 CC meetings and contracts worth UGX. 53.43Bn", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Output: 40 Communicatio ns and Public Relations strategies", "Support for the existing Projects,", "Yes", "1", "500,840", "500,840", "500,840", "442,335", "Drafted concept paper that proposes the institution of BPR Project whose main objective is to ensure alignment of business processes to the Organizational Strategy", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, "Support for Document Management System", "Yes", "1", null, null, null, null, "", "", "Reviewed current processes in line with KCCA Assets Management and drafted a URS document for the Re\u2014Engineered Asset Management System", "0", "Fully implemented"], [null, "Procurement of a security application support services", "Yes", "1", null, null, null, null, "", "", "Prepared a draft CAM/CAMV system Go-Live checklist and rollout activities/tasks plans to be undertaken by to ensure system deployment Business support", "0", "Fully implemented"], [null, "Improvement of Client Relationship Management system,", "Yes", "1", null, null, null, null, "", "", "-Engaged consultants on improving Trading license module -Conducted an end to end medical records system walk through (1st level UAT) to store information on yellow fever and medical examinations, Users and transactions", "0", "Fully implemented"], [null, "Implement Fibre Optic connectivity at Divisions and some KCCA Branch", "Yes", "1", null, null, null, null, "", "", "Completed the implementation of fibre connectivity at the JICA pilot Junctions", "0", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 42, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 42, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Output: 41 Policy, Planning and Legal Services", "Continue the Citizen engagements and partnership programs", "Yes", "1", "1,568,918", "44,408,50 1", "9,349,748", "9,107,31 2", "Conducted engagements with stakeholders about Local Service Tax Module", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Provide effective oversight on the implementation of the KIIDP 2 activities.", null, "Yes", "1", "", null, null, null, null, "", "Reviewed implementation of risk mitigation strategies and updated KIIDP risk profile", "0", "Fully implemented", "No monitoring reports were prepared"], ["Increase outreach, public engagement and client services by utilizing different media including SMS, social media, radio and TV", null, "No", "N/a", "", null, null, null, null, "", "Conducted engagements with stakeholders about Local Service Tax Module -Engaged consultants on improving Trading license module", "N/a", "Not quantified", "No monitoring reports were prepared"], ["Increase internal capacity to provide in-house coverage of all official functions of the Authority;", null, "Yes", "1", "", null, null, null, null, "", "-Reviewed current processes in line with KCCA Assets Management and drafted a URS document for the Re- Engineered Asset Management System -Documented a Draft Business Case for the Project Management System, and this has been shared with the Lead BPR for review", "0", "Fully implemented", "No monitoring reports were prepared"], ["Organize prepare and submit the Budget Framework Paper and Budget Estimates for Financial Year 2020/21;", null, "Yes", "1", "", null, null, null, null, "", "Prepared 3rd Quarterly Performance Report FY 2019/20 and submitted to the Ministry of Finance, Planning and Economic Development.", "0", "Fully implemented", "No monitoring reports were prepared"], ["Continue implementing of Kampala Climate Change Action Plan", null, "Yes", "1", "", null, null, null, null, "", "-Coordinated internal and external stakeholder validation engagements for the Disaster Risk and Climate Change Resilience Strategy, as well as the Emergency Preparedness and Response plan for Kampala.", "0", "Fully implemented", "No monitoring reports were prepared"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 43, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 43, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Project: 0115 LGMSD (former LGDP)", "Output: 37 Human Resource Development and organizational restructuring", "Renovation of administrative of KCCA Administrative Buildings Civil & Electrical", "Yes", "1", "1,360,046", "1,309,041", "1,309,041", "1,064,91 3", "-Procured 7office desks for the speakers, D/Speakers and their Pas -Procured 10 visitor s seats for Speaker, Deputy Speaker, Executive Secretaries and PA -Procured 2 Executive office chairs for Speaker and Deputy Speaker -Procured 3 Ergonomic chairs for Executive secretaries and 2 high back chairs for PA s at City Hall", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Output: 41 Policy, Planning and Legal Services", null, "Strategy Management, Research and Business Development", "Yes", "1", "364,000", "375,400", "375,400", "300,552", "Strategy Management, Research and Business Developed", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], [null, null, "Coordinate the Budget process activities including the Parish Level and Urban Division engagements", "Yes", "1", null, null, null, null, "", "Coordinated the Budget process activities including the Parish Level and Urban Division engagements", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, "Prepare and submit the Budget Framework Paper and Budget Estimates for Financial Year 2020/21", "Yes", "1", null, null, null, null, "", "Prepared and submitted the Budget Framework Paper and Budget Estimates for Financial Year 2020/21", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Output: 71 Acquisition of Land by Government", null, "Procurement of leases on KCCA Land", "No", "N/a", "169,990", "169,989", "169,989", "169,989", "Service leases on all KCCA land and administrative installations in Kampala.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 76 Purchase of Office and ICT Equipment, including Software", null, "Retooling of machines and equipment.", "Yes", "1", "163,000", "233,000", "233,000", "224,636", "Support for the existing Projects, Support for Document Management System, Procurement of a security application support services, Improvement of Client Relationship Management system,", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 44, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 44, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - 2", "Opinion - 3", "Basis of Opinion - 3", "Key Audit Matters - 3", " 1.0 Implementation of the approved budget - 3", " 2.0 Management of Covid-19 interventions - 10", "Emphasis of Matter - 12", " 3.0 Outstanding receivables - 13", " 4.0 Management of domestic arrears - 13", " 5.0 Management of Legal costs - 15", "Other Matters - 15", " 6.0 Nugatory expenditure -Interest on delayed payments - 15", " 7.0 Management of the Authority\u2019s fleet - 18", " 8.0 Management of Human resource function - 24", " 9.0 Management of land owned by the authority - 25", " 10.0 Non- remittance of statutory deductions - 26"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/KCCA Report of Auditor General 2021.chunks.json b/reports/chunks/KCCA Report of Auditor General 2021.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..b0c9b57fcf66661e1b28992a29f0c0de87917930 --- /dev/null +++ b/reports/chunks/KCCA Report of Auditor General 2021.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 2}}], "page": 2, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": [["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**KIIDP**", "Kampala Institutional And Infrastructure Development Project"], ["**MDA**", "Ministries, Departments and Agencies"], ["**NSSF**", "National Social Security Fund"], ["**NTR**", "Non-Tax Revenue"], ["**PAYE**", "Pay As You Earn"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**TAIs**", "Treasury Accounting Instructions"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority (KCCA), which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and statement of cash flows, together with the notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2021 and its financial performance and cash flows for the period then ended, in accordance with the Public Finance Management Act, 2015, as amended, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Basis of Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda, 1995, as amended, the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance\u2019s issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively. These challenges include; lack of strategic plans that are aligned to the National Development Plans, underperformance of revenue, implementation of off-budget activities, under absorption of funds, insufficient quantification of outputs, partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance. \nI am aware that the COVID-19 Pandemic continues to significantly affect the implementation of several activities. Consequently, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. It is against this background that the implementation of the budget was again considered a key audit area during the office-wide planning for the current audit year. \nKampala Capital City Authority (KCCA) is mandated to facilitate the delivery of quality services to the people in Uganda\u2019s Capital, City Kampala. \nTo achieve this mandate, KCCA planned to implement both recurrent and development activities. A review of the entity\u2019s ministerial statement and budgets revealed that the entity had an approved budget of UGX.291,260,861,265, out of which UGX.288,468,347,484 was warranted. The table 1 below shows a summary of the key outputs of the Authority for the financial year 2020/21.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Table 1: Showing key deliverables for KCCA for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "134937: Human Resource Development and organizational restructuring", "83,491,129,665", "28.7"], ["2", "134940: Communications and Public Relations strategies", "19,068,518,767", "34.7"], ["3", "134941: Policy, Planning and Legal Services", "15,375,229,986", "39.9"], ["4", "070807: Primary Education Services (Wage)", "10,108,412,056", "43.5"], ["5", "070808: Secondary Education Services (Wage)", "20,880,694,976", "50.6"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Details", "Budget (UGX)", "Cumulative percentage share of the total approved budget"], "type": "table"}}, {"content": [["**1.1**", "**Existence of Strategic plans that are aligned to NDP-III** 5 of the budget execution circular for the financial year 2020/2021 cites poor alignment of Government Budgets with the National Development Plans. The PS/ST urges Accounting Officers to ensure that all activities for Financial Year 2020/2021 are aligned with NDP III and implemented accordingly. Paragraph", "I advised the Accounting Officer to expedite aligning this plan to NDP-III and have the plan approved by NPA."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "Regulation 26 (1) of the National Planning Authority (development of Plans) regulations require entities to submit to NPA their five-year development plans for certification before approval being the first year of implementation of the NDP-III, the entity was expected to prepare a strategic plan aligned to NDP III and ensure that the plan is approved. The strategic plan would then form the basis of the preparation of the entity\u2019s annual plans. observed that the Authority had prepared and approved a strategic plan internally however, this hadn\u2019t been certified by NPA as required by the Planning Regulations at the time of audit. Accounting Officer explained that the Authority had prepared and launched the Kampala City Strategic Plan 2020/21- 2024/25 in September 2020\\. However, NPA had advised that this should be aligned to NDP III. The Authority was in the process of aligning this plan as advised. I This The", ""], ["**1.2**", "**Revenue Performance of NTR** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity budgeted to collect NTR of UGX.110.9Bn during the year under review. Out of this, UGX.134.2Bn was collected, representing a performance of 121% of the target. **of GoU receipts** Authority budgeted to receive UGX.291.260Bn, out of which UGX.288.468Bn was availed, resulting in a shortfall of UGX.2.792Bn, which is 1% of the budget. Revenue shortfalls affect the implementation of planned activities. Some of the activities that were not implemented because of the shortfall were; Staff capacity development 2\\. Training of Project Managers & M&E staff in good Project management Project Coordination Procure contract for the renovation, reconstruction and repair of Non-residential Health infrastructure 4\\. Renovation and repair of Kampala City public toilets infrastructure. 5\\. Procurement of essential medical tools for KCCA Health centres The Accounting Office explained that the shortfall in GoU release was on account of government not funding some of the restricted item codes like travel, workshops and seminars, and training due to the effects of COVID 19 on revenue collections. I 3. **Performance** **Performance** The 1.", "commended Accounting for the collection of NTR. the Officer excellent advised the Accounting Officer to engage MoFPED to ensure that GoU funds are released as budgeted going forward.. I I"], ["**1.3**", "**Absorption of funds** of the total warrants of UGX.288.5Bn received during the financial year. UGX.280.8Bn 1 was spent by the entity resulting in an unspent balance of UGX.7.641Bn representing an absorption level of 97%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The unabsorbed funds were meant for the following activities; 1. 2\\. Phased development of new landfill at Ddundu. Inspection of 26 dairy outlets on hygiene requirements. Out", "I advised the Accounting Officer to engage MoFPED so that the unabsorbed funds can be availed for implementing these activities in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 6, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "Regulation 26 (1) of the National Planning Authority (development of Plans) regulations require entities to submit to NPA their five-year development plans for certification before approval being the first year of implementation of the NDP-III, the entity was expected to prepare a strategic plan aligned to NDP III and ensure that the plan is approved. The strategic plan would then form the basis of the preparation of the entity\u2019s annual plans. observed that the Authority had prepared and approved a strategic plan internally however, this hadn\u2019t been certified by NPA as required by the Planning Regulations at the time of audit. Accounting Officer explained that the Authority had prepared and launched the Kampala City Strategic Plan 2020/21- 2024/25 in September 2020\\. However, NPA had advised that this should be aligned to NDP III. The Authority was in the process of aligning this plan as advised. I This The", ""], ["**1.2**", "**Revenue Performance of NTR** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity budgeted to collect NTR of UGX.110.9Bn during the year under review. Out of this, UGX.134.2Bn was collected, representing a performance of 121% of the target. **of GoU receipts** Authority budgeted to receive UGX.291.260Bn, out of which UGX.288.468Bn was availed, resulting in a shortfall of UGX.2.792Bn, which is 1% of the budget. Revenue shortfalls affect the implementation of planned activities. Some of the activities that were not implemented because of the shortfall were; Staff capacity development 2\\. Training of Project Managers & M&E staff in good Project management Project Coordination Procure contract for the renovation, reconstruction and repair of Non-residential Health infrastructure 4\\. Renovation and repair of Kampala City public toilets infrastructure. 5\\. Procurement of essential medical tools for KCCA Health centres The Accounting Office explained that the shortfall in GoU release was on account of government not funding some of the restricted item codes like travel, workshops and seminars, and training due to the effects of COVID 19 on revenue collections. I 3. **Performance** **Performance** The 1.", "commended Accounting for the collection of NTR. the Officer excellent advised the Accounting Officer to engage MoFPED to ensure that GoU funds are released as budgeted going forward.. I I"], ["**1.3**", "**Absorption of funds** of the total warrants of UGX.288.5Bn received during the financial year. UGX.280.8Bn 1 was spent by the entity resulting in an unspent balance of UGX.7.641Bn representing an absorption level of 97%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The unabsorbed funds were meant for the following activities; 1. 2\\. Phased development of new landfill at Ddundu. Inspection of 26 dairy outlets on hygiene requirements. Out", "I advised the Accounting Officer to engage MoFPED so that the unabsorbed funds can be availed for implementing these activities in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 6, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "3\\. Inspection and relocation of 13 unhygienic farming units. I further noted that the Authority did not seek a revision of its budget and work plan as provided for by section 17 (3) of the PFMA2015. Accounting Officer explained that due to COVID-19, the implementation of some activities was affected. The", ""], ["**1.4**", "**Off-budget receipts** 43 (1) of the PFMS 2015 states that all expenditure incurred by the Government on externally financed projects in a financial year shall be appropriated by parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted the Authority received off-budget financing to a tune of UGX. 18.97Bn, which was not declared to treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly for undertaking activities not budgeted for. Details **Appendix I refers.** from development partners financing distorts planning, may result in duplication of activities and is contrary to Section 43 (1) of the PFMS 2015 and budget execution guidelines issued by the PS/ST. Accounting Officer explained that there is no platform in the PBS to declare these funds. However, engagements are still ongoing with MoFPED to have this done. I Section Off-budget The", "I advised the Accounting Officer to engage MoFPED to support KCCA staff to facilitate complete reporting of all funds in the PBS."], ["**1.5**", "**Quantification of outputs/activities** 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. Regulation 11 (3) of PFMR 2016 requires that a vote prepares a work plan that indicates the outputs of the vote for the financial year; the indicators to be used to gauge the performance of the outputs and funds allocated to each activity. assess the performance of an output, all activities supporting the output must be quantified. reviewed the extent of quantification of outputs and activities for a sample of thirty-nine (39) outputs with a total of ninety-three (93) activities and expenditure of UGX.274.101Bn and noted the following; Two (2) outputs with a total of five (5) activities and expenditure worth UGX.11.950Bn were fully quantified. That is, all the five (5) activities (100%) within these outputs were clearly quantified to enable the assessment of performance. \uf0b7 Two (2) outputs with a total of thirty (30) activities and expenditure worth UGX.23.509Bn, were insufficiently quantified. I observed that out of the thirty (30) activities, twenty-four (24) activities (80%) were quantified, while the balance of six (6) activities (20%) were not clearly quantified to enable the assessment of performance. I \uf0b7 Section To", "I advised the Accounting Officer to expedite the realignment of the directorate work plans and ensure that all activities in the work plans are sufficiently quantified in the future."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "3\\. Inspection and relocation of 13 unhygienic farming units. I further noted that the Authority did not seek a revision of its budget and work plan as provided for by section 17 (3) of the PFMA2015. Accounting Officer explained that due to COVID-19, the implementation of some activities was affected. The", ""], ["**1.4**", "**Off-budget receipts** 43 (1) of the PFMS 2015 states that all expenditure incurred by the Government on externally financed projects in a financial year shall be appropriated by parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted the Authority received off-budget financing to a tune of UGX. 18.97Bn, which was not declared to treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly for undertaking activities not budgeted for. Details **Appendix I refers.** from development partners financing distorts planning, may result in duplication of activities and is contrary to Section 43 (1) of the PFMS 2015 and budget execution guidelines issued by the PS/ST. Accounting Officer explained that there is no platform in the PBS to declare these funds. However, engagements are still ongoing with MoFPED to have this done. I Section Off-budget The", "I advised the Accounting Officer to engage MoFPED to support KCCA staff to facilitate complete reporting of all funds in the PBS."], ["**1.5**", "**Quantification of outputs/activities** 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. Regulation 11 (3) of PFMR 2016 requires that a vote prepares a work plan that indicates the outputs of the vote for the financial year; the indicators to be used to gauge the performance of the outputs and funds allocated to each activity. assess the performance of an output, all activities supporting the output must be quantified. reviewed the extent of quantification of outputs and activities for a sample of thirty-nine (39) outputs with a total of ninety-three (93) activities and expenditure of UGX.274.101Bn and noted the following; Two (2) outputs with a total of five (5) activities and expenditure worth UGX.11.950Bn were fully quantified. That is, all the five (5) activities (100%) within these outputs were clearly quantified to enable the assessment of performance. \uf0b7 Two (2) outputs with a total of thirty (30) activities and expenditure worth UGX.23.509Bn, were insufficiently quantified. I observed that out of the thirty (30) activities, twenty-four (24) activities (80%) were quantified, while the balance of six (6) activities (20%) were not clearly quantified to enable the assessment of performance. I \uf0b7 Section To", "I advised the Accounting Officer to expedite the realignment of the directorate work plans and ensure that all activities in the work plans are sufficiently quantified in the future."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["\uf0b7 Thirty-five (35) output with a total of fifty-eight (58) activities and expenditure worth UGX 238.641Bn were not quantified at all. That is none of the fifty-eight (58) activities within these outputs was quantified at all. in **Appendix II.** Table 1: showing the extent of quantification by outputs** **Summary of Performance by Outputs** **Category of No.** **outputs** **of** **outp** **uts** **sam** pled** **% Of total output** **s** sampl ed** **Expe nditu re UGX Bn** **% Propo rtion to total expen diture** **Activity details-Analysis Total No. of No of no of Fully activi activiti Quant ties es in ified not the activi fully output ties quant** **s** ified** **Fully quantified outputs Insufficiently quantified outputs Outputs not quantified Total** 2 2 35 **39** 5 5 90 **100** 11.95 4.4 5 5 23.59 8.6 30 24 238.6 41 **274. 181** 87.0 **100** 58 **93** 0 **29** 0 6 58 **64** **%** Of quantific ation of activitie** **s** per category** **of** output** 100 80 0 cases where outputs were either partially or not quantified, management reported performance in generic ways. Some of the activities that were not sufficiently quantified were; 1\\. Renovation and construction of secondary school infrastructure, including 2\\. Replacement of asbestos. 3\\. Procurement of uniforms and protective gear for staff. 4\\. Servicing of KCCA land lease premiums and property rates. 5\\. Capacity Development of Project Managers and Project Teams 6\\. Purchase of equipment. 7\\. School inspection and monitoring Quarterly activities undertaken. 8\\. Payment of secondary School teachers\u2019 salaries. Failure to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of individual activity costs for each planned output which curtails effective accountability when funds are subsequently spent. without clearly and fully quantified outputs, I could not ascertain the level of achievement of these outputs and whether funds appropriated by parliament and released were spent and the intended objectives achieved. Accounting Officer explained that management was in the process of streamlining the Directorate work plans and further realigning its planned interventions along the NDP III PIAPS to ensure that all activities and outputs are fully quantified. Details In Further, The", ""], ["I **1.6 Implementation of quantified outputs** assessed the implementation of two (2) outputs that were fully quantified with a total of five (5) activities worth UGX.11.95Bn and noted that;", "I commended the Accounting Officer for implementing all the quantified outputs."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 8, "document_name": "KCCA Report of Auditor General 2021", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["", "\uf0b7 Two (2) outputs with five (5) activities, and expenditure worth UGX.11.95Bn were fully implemented. That is all the five (5) activities within this output were fully implemented. **Table 2 Showing level of implementation of Fully Quantified outputs** **Summary of Performance by Output** **Categor** %** **Propo y of** **output** rtion to total expen diture** **% Of impl eme ntat ion** **Exp endi ture UGX Bn** **No of out put s** **Activity details-Analysis** **Tot** **al** **no** **of** **act** **ivit** ies** **No of Fully implem ented activitie s** **No. Of parti ally imple ment ed activi** **ties** 0 **No of activiti es that were not imple mente d** **Extent of implemen tation of activities per category of output** 2 100 11.9 100 5 100 5 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 **2 100 11.9 100 5 5 0 0 0 5** **Fully impleme nted outputs Partially Implem ented outputs Outputs Not Implem ented Total**", ""], ["**Summary of Performance by Output**", null, null], ["**Categor y of output**", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 9, "document_name": "KCCA Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_17"], "type": "table"}}, {"content": [["", "\uf0b7 Two (2) outputs with five (5) activities, and expenditure worth UGX.11.95Bn were fully implemented. That is all the five (5) activities within this output were fully implemented. **Table 2 Showing level of implementation of Fully Quantified outputs** **Summary of Performance by Output** **Categor** %** **Propo y of** **output** rtion to total expen diture** **% Of impl eme ntat ion** **Exp endi ture UGX Bn** **No of out put s** **Activity details-Analysis** **Tot** **al** **no** **of** **act** **ivit** ies** **No of Fully implem ented activitie s** **No. Of parti ally imple ment ed activi** **ties** 0 **No of activiti es that were not imple mente d** **Extent of implemen tation of activities per category of output** 2 100 11.9 100 5 100 5 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 **2 100 11.9 100 5 5 0 0 0 5** **Fully impleme nted outputs Partially Implem ented outputs Outputs Not Implem ented Total**", ""], ["**Summary of Performance by Output**", null, null], ["**Categor y of output**", null, null], ["**Fully impleme nted outputs**", null, null], ["**Partially Implem ented outputs**", null, null], ["**Outputs Not Implem ented**", null, null], ["**Total**", null, null], ["**1.7**", "**Submission of Quarterly Performance Reports** 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter. noted that the entity submitted performance reports for all quarters Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports as indicated in the table below; **No** Details** 1 2 3 4 Quarter One Quarter Two Quarter Three Quarter Four **Deadline for submission** 15/10/2020 15/01/2021 15/04/2021 15/07/2021 **Actual date of submission** **Comment** (submitted in time/** **delayed)** 22/02/2021 Delayed 10/06/2021 Delayed 21/06/2021 Delayed 31/08/2021 Delayed addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports, which are important in ensuring that the budget performs as expected. to submit performance reports in time and failure to prepare monitoring plans and reports contravene the Treasury Instructions and affect timely tracking and evaluation of performance. Accounting Officer noted the observation and stated that effective FY 2021/22, management would ensure that all statutory reports, including the quarterly performance reports, are submitted in line with the statutory timelines. I Paragraph In Failure The", "I await the outcome of the Accounting Officer\u2019s actions."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 9, "document_name": "KCCA Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_17"], "type": "table"}}, {"content": "1.8 Accuracy of Performance reports submitted", "metadata": {"headings": [{"headings_0": {"content": "1.8 Accuracy of Performance reports submitted", "page": 10, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I commended the", "metadata": {"headings": [{"headings_0": {"content": "I commended the", "page": 10, "level": 3}}, {"headings_1": {"content": "1.8 Accuracy of Performance reports submitted", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "I commended the", "page": 10, "level": 3}}, {"headings_1": {"content": "1.8 Accuracy of Performance reports submitted", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "From my review of the annual performance reports and physical for", "metadata": {"headings": [{"headings_0": {"content": "From my review of the annual performance reports and physical for", "page": 10, "level": 3}}, {"headings_1": {"content": "I commended the", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "preparing", "metadata": {"headings": [{"headings_0": {"content": "From my review of the annual performance reports and physical for", "page": 10, "level": 3}}, {"headings_1": {"content": "I commended the", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "inspections/verification of outputs reported, I did not come across accurate reports.", "metadata": {"headings": [{"headings_0": {"content": "inspections/verification of outputs reported, I did not come across accurate reports.", "page": 10, "level": 3}}, {"headings_1": {"content": "From my review of the annual performance reports and physical for", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "evidence of material inconsistencies in the reported performance.", "metadata": {"headings": [{"headings_0": {"content": "inspections/verification of outputs reported, I did not come across accurate reports.", "page": 10, "level": 3}}, {"headings_1": {"content": "From my review of the annual performance reports and physical for", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "2.0 Service delivery matters", "metadata": {"headings": [{"headings_0": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}, {"headings_1": {"content": "inspections/verification of outputs reported, I did not come across accurate reports.", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "2.1", "metadata": {"headings": [{"headings_0": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}, {"headings_1": {"content": "inspections/verification of outputs reported, I did not come across accurate reports.", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Absence of regulation for collection of revenue", "metadata": {"headings": [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I noted that on 23rd April 2020 court ruled that the Authority was irregularly collecting fees from outdoor advertising. In the ruling, the Authority was barred from budgeting and collecting outdoor fees until proper regulations on outdoor advertising rates have been put in place. \nContrary to the above ruling, I noted that the Authority has not developed regulations to guide the collection of outdoor advertising fees by the time of audit. This implies that the Authority is losing revenue from this source, which would facilitate the implementation of planned activities and service delivery. \nThe Accounting Officer explained that a draft of the Kampala Capital City Outdoor Advertising ordinance was finalised, presented and discussed by the Central Executive Committee and was due for tabling in the Ordinary Council meeting for approval. \nI advised the Accounting Officer to follow up on this issue with council to expedite the progress of concluding this ordinance to prevent any further loss of revenue \n2.2", "metadata": {"headings": [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}, [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}], [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}], [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}], [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Un updated valuation lists of KCCA properties", "metadata": {"headings": [{"headings_0": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}, {"headings_1": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 4 of the Local Government Rating Act 2005 requires the Valuation list to be updated at least every five years. Furthermore, Section 24 (1) (a & b) of the Act provides for a Supplementary Valuation List in cases where property was omitted, property has been subdivided or if there are new properties that have come on board after the mandatory five (5) years Valuation. \nI observed that the Authority does not undertake regular updates of the valuations rolls to include properties that become billable during the financial years. I further observed that in some divisions such as Central and Nakawa Divisions, KCCA last undertook valuations in 2017 (4 years ago), while in Divisions such as Makindye, Rubaga and Kawempe, the last valuations were undertaken in 2019 (2 years ago). Besides, management has not developed a clear policy to streamline the valuation of properties within the City. \nI advised the Accounting Officer to devise a strategy of ensuring that the rates and property valuations are regularly updated to minimize revenue losses instead of waiting for five (5) years, given the nature of the city, which attracts frequent developments", "metadata": {"headings": [{"headings_0": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}, {"headings_1": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, [{"headings_0": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}, {"headings_1": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}], [{"headings_0": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}, {"headings_1": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 11, "level": 2}}, {"headings_1": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements that, in my judgement, are of such importance and fundamental to users\u2019 understanding of the financial statements. \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 11, "level": 2}}, {"headings_1": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 11, "level": 2}}, {"headings_1": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Management of domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Management of domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "3.1 Outstanding Long-term payables", "metadata": {"headings": [{"headings_0": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of domestic arrears", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "The Authority reported a long-term liability of UGX.42,570,448,999 in the statement of financial position which arose from the development credit agreement between IDA and KCC on behalf of Government entered into on 12th August 1991 for improvement of waste management in the city, production of up-to-date maps of Kampala and strengthening the financial and personnel management systems and services. \nThis loan has never been serviced, and as such, the outstanding balance of UGX.42,570,488,999 has remained on the KCCA books as an obligation pending clearance even though the Authority does not have the capacity to settle this obligation and the chance of repaying this liability is very remote. \nThe Accounting Officer stated that the Accountant General had been engaged on this matter and advised that for the time being, management should keep this in the Authority\u2019s books until approval to write off is obtained from parliament. \nI advised the Accounting Officer to follow up this issue with the Accountant General and have this debt written off.", "metadata": {"headings": [{"headings_0": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of domestic arrears", "page": 11, "level": 2}}, [{"headings_0": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of domestic arrears", "page": 11, "level": 2}}], [{"headings_0": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of domestic arrears", "page": 11, "level": 2}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "3.2 Outstanding domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from debts in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by parliament for that financial year.", "metadata": {"headings": [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["1", "30 th June 2019", "79,225,591,481", ""], ["2", "30 th June 2020", "80,126,798,519", "1.3"], ["3", "30 th June 2021", "62,477,592,377", "(22)"]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Year-End", "Amount (UGX)", "% Change"], "type": "table"}}, {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settle arrears. This may also result in litigation for non-payment of services already consumed. \nThe Accounting Officer explained that management is committed to adhering to the commitment control system set by government to avoid the accumulation of arrears. However, some domestic arrears accrued on account of unforeseen circumstances like legal cases that are not planned. \nI advised the Accounting Officer to devise strategies for mitigating further arrears accumulation and engage MoFPED to provide adequate resources to settle the current arrears.", "metadata": {"headings": [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}, [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}], [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 12, "level": 2}}, {"headings_1": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 12, "level": 2}}, {"headings_1": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, [{"headings_0": {"content": "Other Matter", "page": 12, "level": 2}}, {"headings_1": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Properties with expired leases", "metadata": {"headings": [{"headings_0": {"content": "Properties with expired leases", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 12, "level": 2}}], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I noted that leases for 377 properties had expired as at 30 th June 2021, yet the Authority was still collecting ground rent from the same properties. Collecting revenue from properties with expired leases is irregular. Details in Appendix III. \nThe Accounting Officer stated that the statutory mandate to manage land belonging to Kampala City is vested in Kampala District Land Board (KDLB) which is also responsible for the leasing and renewal of leases. Management has been regularly engaging with KDLB to ensure that they renew expired leases on time. \nI advised the Accounting Officer to continue engaging with Kampala District Land Board (KDLB) to renew the leases. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Properties with expired leases", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 12, "level": 2}}, [{"headings_0": {"content": "Properties with expired leases", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 12, "level": 2}}], [{"headings_0": {"content": "Properties with expired leases", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 12, "level": 2}}], [{"headings_0": {"content": "Properties with expired leases", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 12, "level": 2}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "metadata": {"headings": [{"headings_0": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}, {"headings_1": {"content": "Properties with expired leases", "page": 12, "level": 2}}], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "KCCA entered a contract with M/s China Railway Seventh Group Co Ltd for upgrading and Junction Improvement works under Batch-A Package No KCCA/KIIDP 2/RDS-1 on KIIDP-II works \nI advised the Accounting Officer to ensure that in future compensations are managed better, and contractors should be given unencumbered right of way/sites to avoid such unnecessary costs.", "metadata": {"headings": [{"headings_0": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}, {"headings_1": {"content": "Properties with expired leases", "page": 12, "level": 2}}, [{"headings_0": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}, {"headings_1": {"content": "Properties with expired leases", "page": 12, "level": 2}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}], "page": 13, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "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. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}, [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], "page": 13, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "U nder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015, as amended, and the Financial Reporting Guide, 2018, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Authority\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Kampala Capital City Authority, and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "- 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 our 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.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Authority\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Kampala Capital City Authority to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2021", "type": "list"}}, {"content": "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. \nI 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. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Failure to manage Inventory using GFMIS", "metadata": {"headings": [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Paragraph 7.5.1 (c) of Treasury Instructions, 2017 stipulates that except with the approval of the Secretary to the Treasury, all votes and their subsidiary entities shall be required to use the GFMIS to manage, process, account and report on all their financial transactions that shall include assets, including inventories of goods for consumption or resale among others. \nI noted that the Authority had not fully adopted the Computerized Government Financial Management Information Systems (GFMIS) that manages inventories contrary to the Treasury Instructions. This may result in inventory loss and misrepresentation of asset status in the inventory records. \nThe Accounting Officer stated that the Authority would fully embrace the comprehensive use of the GFMIS in the subsequent financial year. \nI advised the Accounting Officer to expeditiously transfer the inventory management function to the GFMIS as required by the Treasury Instructions (TIs) 2017 and to mitigate the risk of loss and misstatement of assets. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Non- remittance of statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that Statutory deductions from public officers, where applicable, shall be effected through the payroll and remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions, and workers\u2019 unions' contributions. \nI noted that by the end of the financial year, KCCA made statutory deductions amounting to UGX.1.86Bn, which had not been remitted to the respective institutions, as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["1", "Due to URA (VAT and PAYE)", "1,000,419,174", "URA"], ["2", "NSSF contributions", "861,152,214", "NSSF"], ["", "**Total**", "**1,861,571,388**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Details", "Amount UGX", "Beneficiary Institution"], "type": "table"}}, {"content": "Non-remittance of statutory deductions is contrary to the law and exposes the Authority to fines and penalties. The unremitted NSSF contribution also implies that workers may not have any retirement benefits despite being in active service and having these deductions made from their monthly pays. \nThe Accounting Officer stated that there had been an improvement in making statutory remittances to URA and NSSF; however, MoFPED will be engaged to release funds to clear the outstanding arrears. \nI advised the Accounting Officer to always adhere to the Income tax Act and NSSF Act provisions to avoid possible penalties and fines. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}]], "page": 16, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 2}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "27 th December 2021", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 2}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 17, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Appendix I: Off budget financing", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "Kampala Climate Change Action Strategy", "European Union (EU)", "1,132,135,465", "It is a Roadmap to ensure the City\u2019s development path takes a low emission approach, builds resilience and maximizes the co-benefits of efficiency, economic diversity and human wellbeing. The Climate Change Strategy builds on the ambition of the Strategic Plan 2014 \u2013 2020 to into an attractive, vibrant and sustainable world- class City. transform Kampala City"], ["2", "BMGF/CWIS", "BMGF", "7,892,939,910", "\uf0b7 The program aims to upscale faecal sludge management (FSM) services in Kampala through catalytic investments that will increase access to improved onsite sanitation Services (OSS), primarily targeting underserved urban poor households, public institutions and the transient population. increasing Specifically, the program aims to increase the Volume of Faecal Sludge that is safely managed to 80% and the volume safely managed in informal settlements to 60% by facilitating access to improved Onsite Sanitation Services, primarily targeting the Poor and underserved urban community \uf0b7"], ["3", "ECAC-DEF", "South to South cooperation", "55,470,829", "Support from various donors towards the Covenant of Mayors and South to South cooperation"], ["4", "NSSF Hash Run", "NSSF funds", "53,474,964", "Proceeds from NSSF Hash run are used to renovate old buildings and replace asbestos iron sheets in KCCA Primary schools"], ["5", "Digital Reward System for Sanitation in Informal Settlements", "", "365,764,138", "Using Technology to improve Sanitation Service Delivery in Kampala City."], ["6", "Program on Integrated Local Finance & Sustainable Development (PIFUD)", "", "9,293,321,498", "**Development Goals:** The Action will contribute to SDG 11 on Sustainable Cities and Communities, SDG 13 on Climate Action, SDG 7 on Affordable and Clean Energy, SDG 9 on Industry Innovation and Infrastructure, The Action will primarily address SDG 11 both at national continuous dialogue with the government, and at local level the following targets: Allowing access to safe, inclusive and affordable services and infrastructures; Fighting climate change; localization of through a through level the The Action addresses three (3) main priorities of the call: **Sustainable**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Project Name", "Funding Source/Agency", "JUL-20 (Shs)", "Purpose /Summary detail of the project"], "type": "table"}}, {"content": [["", "for Improving pupils; Boosting local economic development including for women or persons with disabilities; Connecting urban and peri- urban areas or ensuring a participatory governance; learning environments Improving environment for health service provision, among others. **Peer-to-peer learning, exchange and cooperation:** By providing expertise from experiences on urban policies, innovative financial strategies, access to capital market, and demonstrative pilot projects, peer-to-peer learning, exchange and cooperation investment plans **and multi-sector dialogues and partnerships will be strengthened following a territorial approach** to local development and with a complete representation of the ecosystem of stakeholders engaged in an integrated urban development **Multi-stakeholder**", null, null, null], ["7", "African Smart Cities Network (ASToN)", "", "172,091,045", "The ASToN project aims to accompany the digital transition of African Local Authorities by facilitating a network of cities. The intentions and activities of ASTON shall be similar to those of an URBACT Network: to develop local integrated and participatory urban projects through exchange with other cities, the transfer of good practices, peer review, the capacity building of local players, expertise"], ["8", "EALASCA", "", "3,711,580", "To integrate the cities of the East African community, i.e. Uganda, Kenya, Tanzania, Rwanda, Burundi and Southern Sudan:- through sports, culture, health and tourism"], ["", "**TOTALS**", "", "**18,968,909,429**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Project Name", "Funding Source/Agency", "JUL-20 (Shs)", "Purpose /Summary detail of the project"], "type": "table"}}, {"content": "Appendix II: Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 19, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": [["**Planning**", null, null, null, null, null, null, null, null, null, "**Monitoring and Evaluation**", null, null, null, "**Reporting**"], ["**Programme (A)**", "**Sub progra mme/ Project (B)**", "**Output \u00a9**", "**Output/Activities (D)**", "**Are there clear targets and performa nce indicator s to measure progress (Yes/No) If no give reasons (E)**", "**Planne d Target for the Financi al year (F)**", "**Budg eted amou nt UGX (\u2018000\u2019** **)** (G)**", "**Revise d budget**", "**Amount release d**", "**Amount Spent**", "**Achieved Target by Financial year end @ annual performance report** **K**", "**Output Varianc e H=(K-E)**", "**Impleme ntation status Fully (F), Partially (P), or Not impleme nted (NI)**", "**Was the activity reported on in the periodic monitoring reports- (Yes/No) If no give reasons**", "**Is the performance of the activity accurately reported in the annual performance reports-(Yes/No) If no give reasons**"], [null, null, null, null, null, null, null, "**UGX (\u2018000\u2019) (H)**", "**UGX (\u2018000\u2019) (I)**", "**UGX (\u2018000\u2019) (J)**", null, null, null, null, null], ["**Program: 49 Economic Policy Monitoring, Evaluation & Inspection**", "**Subpro gram: 01 Admini stration and Human Resour ce**", "**Output: 37 Human Resource Developm ent and organizati onal restructuri ng**", "Administration and Human Resource management.", "No", "N/a", "78,13 7,708", "82,182, 088", "82,003,8 88", "77,550,927", "Remodeled Nakawa Community Centre (90% of works completed)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 99 Arrears**", "Payment of domestic arrears", "No", "N/a", "8,320, 098", "9,635,4 47", "11,273,7 31", "11,273,731", "Domestic Public Pension Paid arrears (Budgeting), General Service arrears and (Budgeting) Salary Arrears (Budgeting)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Subpro gram: 02 Legal service s**", "**Output: 40 Communic ations and Public Relations strategies**", "Political leaders wing administration and management activities.", "No", "N/a", "18,91 4,658", "18,797, 770", "18,182,6 78", "17,373,966", "Handled 42 New cases", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 41 Policy, Planning and Legal Services**", "Legal services", "No", "N/a", "6,117, 828", "5,579,3 33", "5,525,33 3", "5,356,583", "Reviewed 42 laws and policies", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Law Enforcement Support to Political governance and Administration", "No", "N/a", "", "", "", "", "UGX.2.09Bn Spent on; Surveillance of KCCA premises; Guarding of KCCA premises;", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 19, "document_name": "KCCA Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": [["", "Facilitation of Police /Private security Services;", "", "", "", "", null, null, null, null, null, null, null, null, null], ["", "", "", "Capacity Building for technical staff.", "No", "N/a", "", "", "", "", "Number of officers trained", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "A secure and safe environment for the entire institution", "No", "N/a", "", "", "", "", "Old Court ongoing cases handled", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Subpro gram: 03 Treasur y Service s**", "**Output: 38 Financial Systems Developm ent**", "Revenue Accountability", "No", "N/a", "1,143, 620", "1,164,3 77", "1,109,98 9", "957,968", "For FY 2020/21, out of a total of UGX 287.96Bn released to KCCA as GOU funds, UGX.64.51Bn were released in Q.4 of which UGX 97.49Bn spent representing 97% budget absorption. Monitoring of budget implementation and reporting", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Reporting Financial Position", "No", "N/a", "", "", "", "", "Prepared virements for KCCA budget of which GOU virement of UGX 4b was approved", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Cash Bank Account Management", "No", "N/a", "", "", "", "", "Reviewed and reconciled bank statements to ensure completeness in the bank accounts", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Subpro gram: 04 Interna l Audit**", "**Output: 39 Internal Audit Services**", "Internal Audit Activities.", "No", "N/a", "217,1 55", "214,102", "168,623", "168,577", "21 process audits were completed and reports issued which is 95.45% of the targeted process audits.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Subpro gram: 05 Executi ve Support and Govern ance Service s**", "**Output: 36 Procureme nt systems developme nt**", "Procurement management activities", "No", "N/a", "103,9 35", "176,335", "107,935", "90,207", "Prepared and submitted Annual Procurement and Disposal Plan (APDP)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 20, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 20, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "**Output: 40 Communic ations and Public Relations strategies**", "Public and corporate Affairs", "No", "N/a", "600,8 40", "885,840", "885,840", "658,883", "Handled a total of 1,827 correspondences from clients through Media platforms", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 41 Policy, Planning and Legal Services**", "Executive support Activities", "No", "N/a", "4,986, 998", "10,223, 257", "9,849,89 6", "9,267,998", "Submitted KCCA PBS Q3 report to MoFPED;", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 37 Human Resource Developm ent and organizati onal restructuri ng**", "Staff capacity building facilitation.", "No", "N/a", "1,360, 046", "1,309,0 41", "1,309,04 1", "1,131,503", "Trained 40% of the staff on the Performance Management tools for Ministry of Public Service.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Conduct staff engagements and facilitating the directorate retreats.", "No", "N/a", "", "", "", "", "Trained 9 staff (5 Rewards and Sanctions Committee and 4 Personal Financial Management)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 41 Policy, Planning and Legal Services**", "Strategy Management, Business development and Research Strategy Unit.", "No", "N/a", "360,0 00", "379,000", "379,000", "193,303", "Conducted fourth Quarter Monitoring 2020-21", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Coordination of the KCCA Project Portfolio.", "No", "N/a", "", "", "", "", "Coordination of the KCCA Project Portfolio.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Capacity Development of Project Managers and Project Teams", "No", "N/a", "", "", "", "", "Capacity Development of Project Managers and Project Teams", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Training of Project Managers & M&E staff in Good Project Management Project Coordination Meetings", "No", "N/a", "", "", "", "", "Training of Project Managers & M&E staff in Good Project Management Project Coordination Meetings", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Finalize the Project Management Manual Planning and Budgeting Field Monitoring of", "No", "N/a", "", "", "", "", "Finalize the Project Management Manual Planning and Budgeting Field Monitoring of", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 21, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 21, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "Projects Projects Reporting", "", "", "", "", "", "", "Projects Projects Reporting", "", "", "", "", null, null], ["", "", "**Output: 71 Acquisitio n of Land by Governme nt**", "Servicing of KCCA land lease premiums and property rates", "No", "N/a", "169,9 89", "169,989", "169,989", "169,989", "Paid property rates and servicing lease premium on various KCCA properties", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 72 Governme nt Buildings and Service Delivery Infrastruct ure**", "Non-Residential Buildings", "No", "N/a", "2,000, 000", "2,000,0 00", "2,000,00 0", "2,000,000", "Non-Residential Buildings", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 76 Purchase of Office and ICT Equipment including Software**", "Retooling (Furniture & Equipment)", "No", "N/a", "163,0 00", "382,420", "382,420", "380,001", "Retooling (Furniture & Equipment)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Program: 05 Urban Commercial and Production Services**", "**Subpro gram: 13 Urban Comme rcial and Product ion Service s**", "**Output: 03 Market Access for Urban Agricultur e**", "Hold 90 sensitization meetings, select 1485 farmers in the first round to benefit from the program.", "Yes", "90", "853,5 34", "862,831", "813,331", "779,009", "Sensitized & trained 1,382 SACCO executives from 234 SACCOS", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Carryout verification visits to 1,485 homes; and approve 1188 farmers to benefit from the program.", "Yes", "1,485", "", "", "", "", "Completed verification of 3927(2356F,1571M ) farming units across the city divisions of which 3427(2356F,1370M )", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Provide 1,136 farmers with technical support", "Yes", "1,136", "", "", "", "", "Supported 851 farmers with technical advice in animal production", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Procure and distribute inputs to 1188 farming units (12 per parish getting 750,000 per", "Yes", "12188", "", "", "", "", "Distributed inputs for 4661 farm units across the city divisions", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 22, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 22, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "person)", "", "", "", "", "", "", "", "", "", "", "", null, null], ["", "", "", "Installation of software for data capture and staff training on software application, staff allowances for field activities).", "Yes", "1", "", "", "", "", "Not implemented", "1", "Not implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Procurement and distribution of inputs for an additional 2,872 farmers.", "Yes", "2,872", "", "", "", "", "3,532 Farmers received Agric. inputs across the 5 Division", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Establishment of model value addition facility for fish at Kyanja.", "Yes", "1", "", "", "", "", "Supported 11(10F, 1M) model farmers with Aquaponics Units, Mushroom & vegetable Kits.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Support to Kampala Mushroom production Program.", "Yes", "1", "", "", "", "", "-Distributed 76,900 mushroom gardens to 365 (305F, 69M) beneficiaries across the city - 350 farmers were sensitized about organic nutrient recycling at Kyanja \\- Inspected 517(349F, 168M) farmers", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Procurement of uniforms and protective gear for staff .", "No", "N/a", "", "", "", "", "Not implemented", "N/a", "Not implement ed", "No monitoring reports were prepared", "Yes"], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 03 Market Access for Urban Agricultur e**", "Implementation of the NAADS Program for Kampala", "No", "N/a", "6,334, 471", "5,719,2 94", "5,611,29 4", "5,442,926", "Verified 1821(1092F 728F) farmers including PWDs Mushroom production - 56(48F, 8M) farmers received mushroom kits Central 16(15F, 1M),Kawempe 20(15F, 5M) & Makindye 20(18F, 2M)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 23, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 23, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "", "Implementation of agriculture production monitoring and evaluation services in the City", "No", "N/a", "", "", "", "", "Distributed eggplant & Sukuma wiki vegetable seeds to 10 Host nurseries in ten Parishes. 64(55F, 9M) farmers", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Promote urban farming in small Spaces Implementation of Programs under Production and Marketing Grant (PMG) and Extension Grant", "No", "Na", "", "", "", "", "Monitored 407(252F, 155M) ordinary farmers & NAADs beneficiaries, & seven (7) Agro- input dealers, to assess progress & to provide technical backstopping", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Implementation of programs under the Special Agriculture Grant", "No", "N/a", "", "", "", "", "Supplied Value addition equipment to 3 community groups in central (Bukesa, Kisenyi II & Kololo II)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Programme : 04 Urban Planning, Security and Land Use**", "**Subpro gram: 09 Physica l Plannin g**", "**Output: 01 Urban planning, policies, laws and strategies**", "Maintain Kampala City Public green spaces", "No", "N/a", "1,337, 926", "1,337,9 26", "1,337,92 6", "1,122,637", "Planted 9,732 trees", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Improve., renovate and reconstruct land scape infrastructure.", "No", "N/a", "", "", "", "", "Landscaping of pilot green corridor at 50%", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Procure services to facilitate the Physical planning standing committee", "No", "N/a", "", "", "", "", "Approved 145 plans", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Promote Physical Planning activities Information clinics, Print of sensitization materials and Publish of Precinct Physical Develop plans.", "No", "N/a", "", "", "", "", "-Received 147 applications for DPP Comments, handled 19 telecom mast applications. -Assessed 142 properties for land acquisition, injurious affection and survey", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "complaints. 16 job record jackets under KIIDP computed. 4 deed plans processed Covid -19 pandemic affected", "", "", "", "", null, null, null, null, null, null, null, null, null], ["", "", "**Output: 02 Building licensing and approvals**", "Facilitate efficient land and building plans processing.", "No", "N/a", "1,220, 000", "1,220,0 00", "1,220,00 0", "1,037,382", "Approved 145 plans", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Retool the Architectural Services unit", "No", "N/a", "", "", "", "", "-Handled 12 subdivision files. -Issued 637 notices to non-compliant developers.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Maintain Physical planning Infrastructure; for Hardware, software and spatial data acquisition.", "No", "N/a", "", "", "", "", "Assessed 142 properties for land acquisition, injurious affection and survey complaints. 16 job record jackets under KIIDP computed.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Facilitate Improvement in the efficiency in building licensing and approvals processes.", "No", "N/a", "", "", "", "", "Participated in the CAM/CAMV project management meeting, prepared and disseminated information on the Nakamiro Channel, presented about Road Naming to the PPC,", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 03 Slum Developm ent and Improvem ent**", "Update the KCCA Asset RAP Land register", "Yes", "1", "230,0 00", "227,000", "200,000", "129,293", "Integrated 13,677 properties between CAM and CAMV", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Facilitate smart Permit User sensitization and Training", "Yes", "1", "", "", "", "", "Uploaded 165,553 of data on to the CAM/CAMV System and on Google Maps", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Prepare a model slum upgrading project for Improved Housing in Nakamiiro area and other hot spots", "Yes", "1", "", "", "", "", "Attended 12 GIS training meetings.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 25, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 25, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**Programme : 06 Urban Road Network Development**", "**Sub Progra mme : 07 Engine ering and Technic al Service s**", "**Output: 02 Urban Road Maintenan ce**", "Desilting road side drainages, pothole resealing, road sweeping.", "No", "N/a", "300,0 00", "300,000", "300,000", "300,000", "UGX1Bn paid to 981 Casual workers in Q1, Q2 ,Q3 and Q4", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Project: 1658 Kampal a City Roads Rehabil itation Project**", "**Output: 01 Contracts manageme nt, planning and monitoring**", "Lot 3 - 18.84Km: Eighth Street- Namuwongo Rd (2.73Km), Fifth Street (0.80Km), Sixth Street (1.95Km), Sir Apollo Kaggwa (2.24Km), Seventh Street (1.86Km), Muzito Road (2.10Km), Ssuna Road 1 (4.16Km), Ssuna Road 2 (2.58Km) and Gaba Road/ Muyenga", "Yes", "8", "13,15 9,727", "11,843, 754", "11,820,7 54", "11,820,753", "LOT 3 Design update and construction of roads in the City; (Kulekana-2.1km, Nsambya-Katwe- 0.95km, Jjuko- 1.3km, Kevina-1.2km, Appas-1.3km and Bugolobi- Namuwongo Link- 0.4km) - Roads under Defects Liability", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Road.Lot-1; Design update and construction of roads in the City-; Reconstruction and/or Upgrading of roads in Central Division.", "Yes", "15", "", "", "", "", "Design Update and Construction of Selected Community Drainage Priorities in Kampala Capital City: Nakawa Division Divisions: Lot -5: [Savannah Commodities of Bugolobi UBC Link (1541m)], 38% (Casting of 56m of reinforced concrete bottom at Sun maker Section; construction of 6Nos.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "**Output: 02 Urban Road Maintenan ce**", "DETs casual wages Construction Vehicles Motor repair and Maintenance", "No", "N/a", "2,300, 000", "2,599,9 99", "2,599,99 9", "2,501,504", "981 Casuals paid UGX.1Bn", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 26, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 26, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "**Output: 04 Street Lights Maintenan ce**", "Street lights and traffic lights spare parts and accessories.", "No", "N/a", "1,100, 000", "1,518,0 26", "1,518,02 6", "1,430,565", "Increased Solar street lighting availability to 90%", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 75 Purchase of Motor Vehicles and Other Transport Equipment**", "Purchase of equipment", "No", "N/a", "0", "2,400,0 00", "2,400,00 0", "2,400,000", "Procured transport equipment", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 80 Urban Road Constructi on**", "Road repair construction and reconstruction of roads bridges, drainage construction and repair", "No", "N/a", "43,84 0,272", "43,380, 272", "43,380,2 72", "43,338,068", "Design Update and Construction of Selected Community Drainage Priorities in Kampala Capital City: Lubaga and Central Divisions: Lot -4", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Programme :0708 Education and Social Services**", "**Subpro gram: 11 Educati on and Social Service s**", "**Output: 01 Policies, Laws and strategy developme nt**", "PLE Administration activities Secondary primary and ECD Schools Engagements", "No", "N/a", "180,0 00", "169,750", "169,750", "127,689", "-Enrolled 48,316 (25,578F, 22,198M) pupils from 79 Govt aided P/schs -Enrolled 30,433 (F-15,389, M- 15394\\) students from 22 govt aided sec schs Staffing -A total of 2303 (691M,1612F) teachers were stationed in 79 Govt aided P/schs Education policy implementation -Conducted 784 City Sch inspections Curriculum Delivery -Presented 34,655 (22,525 Boys, 12,130 Girls) candidates for PLE 2020 examinations.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 02 School Inspection**", "School inspection and monitoring Quarterly activities undertaken", "No", "N/a", "181,7 99", "197,999", "163,799", "148,049", "Conducted 1707 sch inspections (17 ECD, 538 P/Sch, 136 Sec and 13 Tertiary instns) Monitored 80 city Schs to ensure", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 27, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 27, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "education standards", "", "", "", "", null, null, null, null, null, null, null, null, null], ["", "", "**Output: 04 Sports Developm ent**", "Primary Schools and KCCA Affiliated sports clubs events Player salaries", "No", "N/a", "2,132, 185", "2,156,9 94", "1,930,27 2", "1,869,864", "-Recruited 46 new players for KCCA sports clubs -Held 40 sports mgt meeting for 5 KCCA sports clubs -Inspected 213 schs to track implementation of Physical Education Kampala Tourism Promotion, Marketing and Product Development", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 07 Primary Education Services (Wage)**", "Payment of Primary school\u2019s teachers salaries", "No", "N/a", "10,10 8,412", "10,108, 412", "10,108,4 12", "9,732,919", "Teachers salari es -Paid UGX 9.73Bn to 1,362 (498M,864F) Primary Trs", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 08 Secondary Education Services (Wage)**", "Payment of secondary School teachers salaries", "No", "N/a", "20,88 0,694", "20,880, 694", "20,880,6 94", "20,840,615", "Teachers\u2019 salaries -Paid UGX 20.84Bn to", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 09 Tertiary Education Services (Wage)**", "Payment of Tertiary schools teachers salaries", "No", "N/a", "4,892, 318", "4,892,3 18", "4,892,31 8", "4,843,411", "Teachers salari es -Paid UGX 4.84Bn to 344 (186M,158F) Tertiary Instructors", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 51 Primary education services**", "Transfer of UPE Funds", "No", "N/a", "798,5 33", "798,533", "798,533", "701,204", "Capitation grants -UGX 703.3M transferred to 79 UPE schools", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 52 Secondary education services**", "Transfer of USE funds", "No", "N/a", "2,745, 394", "2,745,3 94", "2,745,39 4", "2,530,096", "Capitation grants -UGX 2.68Bn transferred to 22 USE schools", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 53 Tertiary education services**", "Transfer of Autonomous Tertiary Institution funds", "No", "N/a", "12,77 3", "12,773", "12,772", "8,333", "UGX 8.33M transferred to Uganda Society for the Deaf VTC", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 54 Health Training Institution s**", "Transfer of Health training institution funds", "No", "N/a", "2,296, 744", "2,296,7 44", "2,296,74 4", "2,296,744", "Capitation grants -UGX 2.296Bn transferred to 6 Health Training Institutions", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 28, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 28, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "**Output: 55 Primary Teachers' Colleges**", "Transfer of Teachers training institution funds", "No", "N/a", "548,2 77", "548,277", "548,277", "548,277", "Capitation grants -UGX 548.2M transferred to Kibuli PTC", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 80 Primary education infrastruct ure constructi on**", "Payment lease premium for all primary schools Renovation and construction of primary schools carried out", "No", "N/a", "1,821, 813", "1,821,8 13", "1,821,81 3", "1,821,803", "-Continued payment of premiums School Infrastructure Projects -Commenced Phase II renovation of 24 classrooms and removal of asbestos -Commenced renovation of 4 classrooms at Munyonyo P/Sch -Commenced construction of 4 a perimeter wall at Ntinda P/Sch -Launched construction of 109.4 meters", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 81 Secondary education infrastruct ure constructi on**", "Renovation and construction of secondary school infrastructure including replacement of asbestos.", "No", "N/a", "850,0 00", "850,000", "850,000", "735,718", "School Infrastructure Projects -Constructed 13 classrooms at Kitebi S.S", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Programme : 0807 Community Health Management**", "**Subpro gram: 08 Public Health**", "**Output: 02 Monitoring and Inspection of Urban Health Units**", "Health services", "No", "N/a", "340,0 00", "331,000", "250,000", "219,120", "-Cumulative number of 44,774 confirmed COVID-19 cases in the city by of 30 th June 2021 -160,373 persons had been vaccinated with the 1st dose &39,862 with 2nd dose of Astra Zeneca vaccine by of 30th June 2021", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 03 Primary Health Care Services**", "Payment of health staff salaries", "No", "N/a", "8,433, 354", "8,433,3 54", "8,433,35 4", "8,405,879", "Salaries-Health Workers Recruitment of extra health workers under the", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 29, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 29, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "**(Wages)**", "", "", "", "", "", "", "", "HR revised structure", "", "", "", "", null], ["", "", "**Output: 04 Primary Health Care Services (Operation s)**", "Public Health Care Activities", "No", "N/a", "3,271, 106", "3,371,1 06", "3,371,10 6", "2,979,113", "Registered 3,344,752 patients (1,541390M; 1,803,362F) at the city OPD with 220,160 patients (83,588 M; 136,572F) at KCCA health facilities -Registered 106,082 ANC 1st visit in with 52,022 (49%) at the KCCA health facilities -Registered 75814 deliveries in Kampala with 21,890 deliveries at KCCA health facilities -A total of 123,269 family planning users accessed services", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 51 Provision of Urban Health Services**", "Public Health Services activities", "No", "N/a", "804,2 92", "804,292", "804,292", "505,179", "Subvention grants not reported", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 51 Provision of Urban Health Services**", "Procure essential medical tools for KCCA Health centers", "No", "N/a", "131,0 00", "131,000", "131,000", "91,455", "Projects under Disease Surveillance and EPI -FHI360- MCHN activity, worth for 5years, objective; Increasing access and utilization of MCHN activities in Kampala Disease Surveillance and EPI program - Identified a site for a walk in cold room at KCCA records centre on 6th street industrial area", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 30, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 30, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "**Output: 80 Health Infrastruct ure Constructi on**", "Procure contract for the renovation reconstruction and repair of Non residential Health infrastructure .", "No", "N/a", "806,6 91", "806,691", "806,691", "779,110", "Renovations and construct -Construction of a maternity block at Kiswa HCIII- Phase 1 at 78% of construction works", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Program: 0908 Sanitation and Environmental Services**", "**Subpro gram: 12 Environ ment**", "**Output: 01 Policies, Laws and strategy developme nt**", "Sweep 338 roads t daily in the city.", "Yes", "338", "17,05 9,062", "17,443, 262", "17,301,0 62", "17,151,441", "Cleaned 392 roads across all Divisions, of which, 344 were swept on a daily basis & 48 roads periodically swept", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Conduct 94 Clean- ups.", "Yes", "94", "", "", "", "", "164 clean-up exercises were conducted across all divisions", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Phased Closure and rehabilitation of existing landfill at Kiteezi", "Yes", "1", "", "", "", "", "464,841.7 tons of garbage from across the City disposed of at the landfill of which 42.5% was delivered by KCCA while (57.5%) by private companies.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Phased development of new landfill at Ddundu.", "Yes", "1", "", "", "", "", "Not implemented", "1", "Not implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Increase safety management Fecal Sludge by 55 %.", "Yes", "1", "", "", "", "", "21 toilets constructed across city through Household Toilet Improvement subsidy under the Weyonje Community Campaign", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Conduct 245 sensitization and 22 sanitation drives on fecal sludge Management", "Yes", "245", "", "", "", "", "472 Community dialogues & sensitization meetings conducted in which 20,157 households were sensitized as part of the communication strategies for integrated solid waste management in the city", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 31, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 31, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "", "Collect 4,560 tons of silt on the city roads infrastructure", "Yes", "4,560", "", "", "", "", "580.12 tons of recyclables was collected & transported to respective destinations", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "43 dumpsites cleared (Rubaga- 2, Central- 00, Kawempe-22, Makindye-10, Nakawa-09) Public health inspection", "Yes", "34", "", "", "", "", "Not implemented", "", "Not implement ed", "", ""], ["", "", "", "Inspect 2,182 premises. 27 accorded premises suitability, 558 premises conformed to minimum standards and 1,489 recommended for improvement", "Yes", "2,182", "", "", "", "", "Inspected 6991 premises of domestic and public health importance of which only 1359 premises were accorded suitability.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Issue 901 certificates to food handlers.", "Yes", "901", "", "", "", "", "Issued 8002 food handlers certifi cates", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Public Health Veterinary services Put to sleep 816 stray dogs.", "Yes", "816", "", "", "", "", "669 Stray Dog were put to sleep in the city", "147", "Partially implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Inspect and relocate 13 unhygienic farming units.", "Yes", "13", "", "", "", "", "Not implemented", "13", "Not implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Inspect 46,751 cows, 48,188 shoats, 12,635 pigs before slaughter.", "Yes", "46,751", "", "", "", "", "93,598 cows, 65,893 goats &sheep, 217 camels & 12,034 pigs were inspected before and after slaughter", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Inspect 26 dairy outlets on hygiene requirements.", "Yes", "26", "", "", "", "", "8 dairy outlets were inspected and the operators sensitized on hygiene requirements", "18", "Partially implement ed", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 32, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 32, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "", "Inspect 592 amusement premises and issued nuisance notices, stopping notices, and discontinue notices.", "Yes", "592", "", "", "", "", "856 amusement premises inspected of which 102 nuisance notices, 6 stopping notices, 1 discontinue notices was issued 25 impoundments were executed and 28 arrests effected.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Inspect 3 industries to ascertain their conformance to National Environment management standards.", "Yes", "3", "", "", "", "", "Not implemented", "3", "Not implement ed", "No monitoring reports were prepared", "Yes"], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 01 Policies, Laws and strategy developme nt**", "Renovation and repair of Kampala City public toilets infrastructure.", "No", "N/a", "175,0 00", "175,000", "175,000", "135,858", "Provided Free Toilet Services at 14 different points -Construction of water borne toilets and handwashing Stations in 8 KCCA Health Centers and Butabika National Referral Hospital on going supported by GIZ, Sanitation for Millions Project.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Program: 1409 Revenue collection and mobilization**", "**Subpro gram: 06 Revenu e Manage ment**", "**Output: 02 Local Revenue Collections**", "Local Revenue Collections", "No", "N/a", "1,254, 613", "1,438,8 34", "949,712", "682,180", "-Collected UGX.80.3Bn against a target of UGX.99.8Bn representing 80.5% performance. -LHT & Outdoor Advertising automation system still under improvement by the developers. -Conducted 50 training sessions for 142 revenue staff across the Divisions on the use of E-citie, CAM/CAMV sytem", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 33, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 33, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "and on Document Management system.", "", "", "", "", "", null, null, null, null, null, null, null, null, null], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 02 Local Revenue Collections**", "Purchase - procurement of revenue mobilization and sensitization tools", "No", "N/a", "71,23 2", "71,232", "71,232", "71,232", "Conducted 50 training sessions for 142 revenue staff across the Divisions on the use of E-citie, CAM/CAMV system and on Document Management system.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 34, "document_name": "KCCA Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 34, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix III: Properties with expired leases", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 35, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": [["GR4/5309", "ASIIMWE FRED", "LEASE HOLD", "7-9", "NAKAWA", "YOKANA ROAD", "01/05/2016", "159,000", "(5,406,000)", "(5,565,000)"], ["GR4/4790", "BAHAIHWAHWENKI E.A", "LEASE HOLD", "29-31 BLK5A1", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,383,142)", "(2,613,142)"], ["GR4/39697", "IDA MAY KWESIGA", "LEASE HOLD", "2", "NAKAWA", "LUTHULI RISE", "21/12/2014", "840,000", "(14,280,000)", "(15,120,000)"], ["GR4/3830", "NATIONAL HOUSING & CONSTRUCTION CO. LTD", "LEASE HOLD", "25-27 (93)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "190,000", "(2,850,000)", "(3,040,000)"], ["GR4/3827", "NATIONAL HOUSING & CONSTRUCTION CO. LTD", "LEASE HOLD", "29-31 (56)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "190,000", "(2,850,000)", "(3,040,000)"], ["GR4/3826", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (104)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "190,000", "(2,850,000)", "(3,040,000)"], ["GR4/2905", "P.SEBOWA MUKASA", "LEASE HOLD", "18", "NAKAWA", "TUCKER CRESCENT", "01/05/2004", "1,365,000", "(5,087,000)", "(6,452,000)"], ["GR5/8", "NASK STORES LTD", "LEASE HOLD", "1287", "RUBAGA", "NANFUKA ZONE NATEETE", "01/01/2013", "260,000", "(3,380,000)", "(3,640,000)"], ["GR5/60", "NANSIKOMBI ROSETTY, BABIRYE SARAH, KABALI BENON,", "LEASE HOLD", "857", "RUBAGA", "NAKULABYE", "01/01/2021", "210,000", "(1,976,100)", "(2,186,100)"], ["GR4/990", "DAVID NYAKAUMA", "LEASE HOLD", "5", "NAKAWA", "SCHOOL LANE", "01/08/2007", "54,480", "(1,579,920)", "(1,634,400)"], ["GR4/964", "CHRISTOPHER GASHIRABAKE", "LEASE HOLD", "BLK IUNIT B3", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/918", "MUGUME MBABAZI", "LEASE HOLD", "BLK IUNIT C4", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/5802", "MR. ZANGA AMBROSE", "LEASE HOLD", "7", "NAKAWA", "BINA RISE BUTABIKA", "01/04/2017", "375,000", "118,480", "493,480"], ["GR4/5775", "ROBERT MWESIGWA", "LEASE HOLD", "2A", "NAKAWA", "LUGOGO LINK", "01/11/2012", "740,000", "(5,254,000)", "(5,994,000)"], ["GR4/5774", "ALIYA HAJEE & HARARD VAN AUBEL", "LEASE HOLD", "6", "NAKAWA", "NAGURU DRIVE LANE NAGURU", "01/04/2019", "60,000", "542,520", "602,520"], ["GR4/5669", "VICTORIA NAKIBINGE (ADMINISTRATOR)", "LEASE HOLD", "45", "NAKAWA", "KATALE ROAD", "01/06/2019", "70,000", "(70,000)", "-"], ["GR4/5653", "MR. MAHMUD BHARWANI", "LEASE HOLD", "8", "NAKAWA", "PLANTATION ROAD BUGOLOBI", "01/08/2018", "882,000", "(6,790,900)", "(7,672,900)"], ["GR4/5651", "DAVID OKALEBO ONYOIN", "LEASE HOLD", "38", "NAKAWA", "MARTYRS WAY NTINDA", "01/10/1998", "25,000", "266,968", "291,968"], ["GR4/5636", "KITANDWE TOM", "LEASE HOLD", "63-65", "NAKAWA", "SUWARA ROAD", "12/05/2015", "367,000", "(2,484,223)", "(2,851,223)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 35, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 35, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/5579", "MARTIN MUGONYI", "LEASE HOLD", "61", "NAKAWA", "KATALE LANE", "01/01/2015", "474,000", "(10,716,272)", "(11,190,272)"], ["GR4/5574", "DELMAS APARTMENTS LTD", "LEASE HOLD", "14", "NAKAWA", "PLANTATION ROAD", "13/10/2015", "450,000", "(4,500,000)", "(4,950,000)"], ["GR4/5572", "QUICK WAYS PROPERTY SERVICES LTD", "LEASE HOLD", "16", "NAKAWA", "PLANTATION ROAD", "13/10/2015", "350,000", "(3,500,000)", "(3,850,000)"], ["GR4/5570", "PRESTIGIOUS APARTMENTS LTD", "LEASE HOLD", "10\\_12&18\\_26", "NAKAWA", "PLANTATION ROAD", "27/10/2015", "1,900,000", "(17,689,000)", "(19,589,000)"], ["GR4/5521", "DELMAS APARTMENTS LTD.", "LEASE HOLD", "78 B", "NAKAWA", "PORT BELL ROAD", "27/10/2015", "1,000,000", "(11,000,000)", "(12,000,000)"], ["GR4/5465", "OWINO ROSEMARY", "LEASE HOLD", "1", "NAKAWA", "LUGOGO CHANNEL ROAD", "01/10/2014", "225,000", "(11,787)", "213,213"], ["GR4/5411", "TARIQ INTERNATIONAL (U) LIMITED", "LEASE HOLD", "43", "NAKAWA", "LUTHULI RISE", "01/08/2010", "2,100,000", "(25,200,000)", "(27,300,000)"], ["GR4/5390", "EQUATOR PROPERTIES LIMITED", "LEASE HOLD", "BLK 30C1", "NAKAWA", "BUGOLOBI", "01/05/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/5381", "ANATOLI BARUGAHARE", "LEASE HOLD", "BLK13C5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "190,000", "(1,364,506)", "(1,554,506)"], ["GR4/5379", "SUSANE SSALI MUSOKE", "LEASE HOLD", "2", "NAKAWA", "ISMAIL ROAD", "01/10/2014", "840,000", "(7,705,450)", "(8,545,450)"], ["GR4/5377", "NATIONAL HOUSING AND CONSTRUCTION CORPORATION", "LEASE HOLD", "1", "NAKAWA", "NTINDA AVENUE", "01/07/2015", "152,000", "(3,228,000)", "(3,380,000)"], ["GR4/5368", "KUMAKECH KITWU ALEX", "LEASE HOLD", "10", "NAKAWA", "NSUBUGA ROAD LUZIRA", "01/03/2015", "145,000", "(1,247,260)", "(1,392,260)"], ["GR4/5363", "ASHA KIZITO & TANNA KIZITO", "LEASE HOLD", "6", "NAKAWA", "PLANTATION ROAD BUGOLOBI", "01/08/2015", "590,000", "(6,903,000)", "(7,493,000)"], ["GR4/5336", "ALFRED OCEN", "LEASE HOLD", "BLK 16 C6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/5335", "ALICE UWAASE ANUKUR", "LEASE HOLD", "BLK 17 A4", "NAKAWA", "LUHTULI RISE", "01/05/2013", "190,000", "(2,605,000)", "(2,795,000)"], ["GR4/5324", "UGANDA MEAT INDUSTRY LTD.", "LEASE HOLD", "94 - 106", "NAKAWA", "KIREKA ROAD", "01/06/2009", "1,800,000", "(19,800,000)", "(21,600,000)"], ["GR4/5320", "BENEDICT KATEREGA KIYIMBA & A. NABASAALA KIYIMBA", "LEASE HOLD", "34-36", "NAKAWA", "KATALE ROAD", "01/04/1989", "50,000", "439,219", "489,219"], ["GR4/5293", "FRANCIS HENRY EMOJONG", "LEASE HOLD", "29-31BLK13B2", "NAKAWA", "LUTHULI RISE", "01/05/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/5280", "EDDIE NSAMBA-GAYIIYA", "LEASE HOLD", "33-41 BLK9A4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "229,940", "459,940"], ["GR4/5256", "CON CORP REAL ESTATES KIMITED", "LEASE HOLD", "1A", "NAKAWA", "OLUMI CLOSE", "01/04/2010", "520,000", "(8,320,000)", "(8,840,000)"], ["GR4/5213", "LYDIA APAJOK AGIO", "LEASE HOLD", "1", "NAKAWA", "SUBI LANE NTINDA", "01/01/2011", "674,000", "(1,239,950)", "(1,913,950)"], ["GR4/5196", "SEKARAN VELLASAMY", "LEASE HOLD", "17 & 19", "NAKAWA", "BUTABIKA CRESCENT", "12/01/2019", "200,000", "657,500", "857,500"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 36, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 36, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/5189", "M KIWANUKA,MOSHA SEBATINDIRA AND BERT NSEREKO", "LEASE HOLD", "6", "NAKAWA", "LAKE DRIVE, LUZIRA", "01/01/2010", "150,000", "(1,755,000)", "(1,905,000)"], ["GR4/5146", "DR. BYAMUGISHA JOSEPH", "LEASE HOLD", "1A", "NAKAWA", "SUNA PLACE NTINDA", "27/05/2014", "320,000", "788,805", "1,108,805"], ["GR4/5123", "GIDAGUI GREGORY MAFABI", "LEASE HOLD", "M. 735", "NAKAWA", "BUTABIKA ROAD", "01/11/2008", "35,000", "441,000", "476,000"], ["GR4/5117", "MUGISHA SAM ATWINE", "LEASE HOLD", "173 7D6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/5100", "DERRICK B. AKANDWANAHO", "LEASE HOLD", "31", "NAKAWA", "MUTUNGO HILL VIEW ROAD", "01/12/2009", "200,000", "(2,540,000)", "(2,740,000)"], ["GR4/5080", "ANNET HOPE AGONA", "LEASE HOLD", "BLK 8D6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,876,000)", "(3,106,000)"], ["GR4/5074", "HOPE BYARUHANGA", "LEASE HOLD", "35 BLK16 A3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/5073", "BUSINESS & TECH", "LEASE HOLD", "228 BLK8 A3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/5072", "JOLLY K BUSINGYE", "LEASE HOLD", "80 BLK13 B8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/5070", "MUGENYI THOMAS KATENTURE", "LEASE HOLD", "4", "NAKAWA", "FATHER JACKSON ROAD KISWA", "01/06/2014", "150,000", "(2,598,765)", "(2,748,765)"], ["GR4/5060", "KAZOORA BENON", "LEASE HOLD", "31", "NAKAWA", "COMMERCIAL STREET", "01/07/2008", "125,000", "(1,712,500)", "(1,837,500)"], ["GR4/5036", "NTERNATIONAL SCHOOL OF BUSINESS & TECH", "LEASE HOLD", "2", "NAKAWA", "UPPER LUTHULI CLOSE", "01/08/2014", "1,082,300", "(6,415,850)", "(7,498,150)"], ["GR4/4886", "GODFREY R. RUHURIRA", "LEASE HOLD", "17", "NAKAWA", "TUCKER CRESCENT, LUZIRA", "01/01/2007", "280,000", "(2,673,500)", "(2,953,500)"], ["GR4/4852", "RONA MWESIGYE", "LEASE HOLD", "M 437", "NAKAWA", "NTINDA", "01/09/2012", "600,000", "(17,400,000)", "(18,000,000)"], ["GR4/4836", "ENERGOPROJECT CIVIL ENGINEERING & CONSTRUCTION", "LEASE HOLD", "M 168", "NAKAWA", "ISMAEL ROAD", "01/01/2012", "250,000", "250,000", "500,000"], ["GR4/4832", "CRESTON PROPERTIES LIMI TED", "LEASE HOLD", "2", "NAKAWA", "LUZIRA ROAD", "01/12/2013", "2,758,500", "(8,683,400)", "(11,441,900)"], ["GR4/4811", "JAMES TUGYENDE", "LEASE HOLD", "29-31 BLK6A4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4808", "NUWAMANYA BANABUS", "LEASE HOLD", "29-31 BLK6A1", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "-", "(230,000)"], ["GR4/4807", "TITUS KENGELI", "LEASE HOLD", "29-31 BLK5C7", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4805", "JOSEPH ESONYU", "LEASE HOLD", "29-31 BLK5C4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,657,000)", "(3,887,000)"], ["GR4/4804", "DR. JAMES K. TUMWINE & LYNNETTE KYOKUNDA TUMWINE", "LEASE HOLD", "29-31 BLK5C3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(90)", "(230,090)"], ["GR4/4801", "ROSEMARY NDAMIRA", "LEASE HOLD", "29-31 BLK5B6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "", "(4,370,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 37, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 37, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "(4,140,000)", "", null, null, null, null, null, null, null], ["GR4/4794", "KARUNGI MONICA", "LEASE HOLD", "29-31 BLK5A5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(1,610,000)", "(1,840,000)"], ["GR4/4793", "MONICA K TIBWITA", "LEASE HOLD", "29-31 BLK5A4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(1,610,000)", "(1,840,000)"], ["GR4/4792", "MARK EDITH KAMANZI", "LEASE HOLD", "29-31 BLK5A3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4786", "ALLAN AGABA", "LEASE HOLD", "29-31 BLK4C5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(11,960,000)", "(12,190,000)"], ["GR4/4784", "AGNES TWEBAZE", "LEASE HOLD", "29-31 BLK4C3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "230,000", "460,000"], ["GR4/4781", "DOROTHY BASIINGA", "LEASE HOLD", "29-31 BLK4B8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4777", "JUDY KABAKAMA", "LEASE HOLD", "29-31 BLK4B3", "NAKAWA", "LUTHILI RISE", "01/05/2013", "230,000", "230,000", "460,000"], ["GR4/4776", "ALLA MUGISHA", "LEASE HOLD", "29-31 BLK4B2", "NAKAWA", "LUTHILI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4772", "MAUREEN ALINDA RUGONA", "LEASE HOLD", "29-31 BLK4A6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4770", "DAVID P. KALETE", "LEASE HOLD", "29-31 BLK4A4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4769", "ESKOM WILLIAM ALENYO", "LEASE HOLD", "29-31 BLK4A3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,440,000)", "(2,670,000)"], ["GR4/4768", "ESTHER PATRICK NKORE", "LEASE HOLD", "29-31 BLK4A2", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4767", "KELLIE TOM OKINO", "LEASE HOLD", "29-31 BLK4A1", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4766", "JOYCE SAKWAH", "LEASE HOLD", "29-31 BLK3C8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4764", "BYARUGABA ERIC", "LEASE HOLD", "29-31 BLK3C6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(11,960,000)", "(12,190,000)"], ["GR4/4762", "S.S.B. WANDA", "LEASE HOLD", "29-31 BLK3C4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "454,108", "684,108"], ["GR4/4761", "BAGARIMU PATRICK", "LEASE HOLD", "29-31 BLK3C3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,688,700)", "(2,918,700)"], ["GR4/4760", "HILDA NANKUNDA", "LEASE HOLD", "29-31 BLK3B7", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "-", "(230,000)"], ["GR4/4758", "JAMES TUGYENDE", "LEASE HOLD", "29-31 KLK3B4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4721", "KENETH LUBEGA", "LEASE HOLD", "26", "NAKAWA", "NAGURU DRIVE", "01/01/2017", "350,000", "(3,086,500)", "(3,436,500)"], ["GR4/4711", "EQUATOR PROPERTIES LTD.", "LEASE HOLD", "UNIT 32 B30", "NAKAWA", "LUTHULI RISE", "04/06/2008", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4708", "ROBERT TEBANDEKE", "LEASE HOLD", "1A", "NAKAWA", "LUGOGO LANE", "01/08/2007", "137,500", "(1,925,000)", "(2,062,500)"], ["GR4/4681", "FRANCIS DAVID OBELA", "LEASE HOLD", "2", "NAKAWA", "YOKANA ROAD", "01/09/2009", "192,000", "(4,730,800)", "(4,922,800)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 38, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 38, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/4677", "AGATHA MUKASA", "LEASE HOLD", "17", "NAKAWA", "NAGURU DRIVE", "01/12/1999", "10,000", "133,130", "143,130"], ["GR4/4643", "SUNG HWAN KIM", "LEASE HOLD", "43", "NAKAWA", "FACTORY ROAD", "01/12/2005", "100,000", "(1,210,510)", "(1,310,510)"], ["GR4/4641", "M/S HOUSING FINANCE CO. UGANDA LIMITED", "LEASE HOLD", "12", "NAKAWA", "WANAINCHI ROAD", "01/06/2008", "40,000", "880,000", "920,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 39, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["GR4/4677", "AGATHA MUKASA", "LEASE HOLD", "17", "NAKAWA", "NAGURU DRIVE", "01/12/1999", "10,000", "133,130", "143,130"], ["GR4/4643", "SUNG HWAN KIM", "LEASE HOLD", "43", "NAKAWA", "FACTORY ROAD", "01/12/2005", "100,000", "(1,210,510)", "(1,310,510)"], ["GR4/4641", "M/S HOUSING FINANCE CO. UGANDA LIMITED", "LEASE HOLD", "12", "NAKAWA", "WANAINCHI ROAD", "01/06/2008", "40,000", "880,000", "920,000"], ["GR4/4635", "NATIONAL HOUSING CORPORATION CO. (U) LTD.", "LEASE HOLD", "13", "NAKAWA", "CORONATION RISE", "01/11/2014", "130,000", "(4,160,000)", "(4,290,000)"], ["GR4/4634", "NATIONAL HOUSING CORPORATION CO. (U) LTD.", "LEASE HOLD", "11", "NAKAWA", "CORONATION RISE", "01/11/2014", "150,000", "(1,378,980)", "(1,528,980)"], ["GR4/4633", "NATIONAL HOUSING CORPORATION CO. (U) LTD.", "LEASE HOLD", "9", "NAKAWA", "CORONATION RISE", "01/11/2014", "175,000", "(2,975,000)", "(3,150,000)"], ["GR4/4592", "AVAKO ENILY", "LEASE HOLD", "11", "NAKAWA", "MBUYA ROAD", "01/10/2010", "110,000", "(1,760,000)", "(1,870,000)"], ["GR4/4590", "EDWARD & S. WALUGEMBE", "LEASE HOLD", "BLK 1UNIT D2", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(3,038,000)", "(3,268,000)"], ["GR4/4569", "EDWARD MUHIGIRWA", "LEASE HOLD", "23", "NAKAWA", "PLANTATION ROAD", "01/06/2013", "536,000", "(8,368,000)", "(8,904,000)"], ["GR4/4551", "TESO INDUSTRIES LIMITED", "LEASE HOLD", "58A", "NAKAWA", "LUGOGO BY-PASS", "01/10/2005", "440,000", "(7,348,000)", "(7,788,000)"], ["GR4/4506", "NATIOAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 31C 7", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,427,000)", "(3,657,000)"], ["GR4/4499", "NATIONAL HOUSING & CONSTRUCTION LTD.", "LEASE HOLD", "BLOCK 31B 8", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,760,000)", "(2,990,000)"], ["GR4/4480", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26D 5", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4479", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "60 BLK26 D4", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4477", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "62 BLK 26 D2", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4476", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "57B BLK26D 1", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4472", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26C 5", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4471", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26C 4", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,113,470)", "(2,343,470)"], ["GR4/4470", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "51 BLK 26 C3", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4467", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "48 BLK 26 B8", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4466", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26B 7", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4464", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26B 5", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,458,700)", "(2,688,700)"], ["GR4/4458", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26A 7", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 39, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 39, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/4457", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26A 6", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4454", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26A 3", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,530,000)", "(2,760,000)"], ["GR4/4453", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "34 BLK26 A2", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 40, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["GR4/4457", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26A 6", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4454", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26A 3", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,530,000)", "(2,760,000)"], ["GR4/4453", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "34 BLK26 A2", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4452", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26A 1", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4450", "NATIONAL HOUSING & CONSTRUCTION CO.LTD.", "LEASE HOLD", "31 BLK25 D7", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4447", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25D 4", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4441", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "22 BLK25 C6", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4439", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "45 BLK 25 C4", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4438", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25C 3", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,714,000)", "(2,944,000)"], ["GR4/4437", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "18A BLK25C 2", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4434", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25B 7", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4433", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "14A BLK25B 6", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4431", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25B 4", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4429", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25B 2", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,420,000)", "(2,650,000)"], ["GR4/4428", "JOAN TAMWESIGIRE", "LEASE HOLD", "9 BLK 25 B1", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,990,000)", "(3,220,000)"], ["GR4/4427", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "8 BLK 25 A8", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4426", "KAHIRIMBANYI MARTHA N.", "LEASE HOLD", "BLOCK 25A 7", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(1,373)", "(231,373)"], ["GR4/4425", "NATIOAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "16 BLK25 B8", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4424", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25A 5", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4422", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25A 3", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,507,000)", "(2,737,000)"], ["GR4/4420", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "1 BLK 25 A1", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4419", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 24D 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,460,000)", "(1,650,000)"], ["GR4/4416", "ALPHONSE OWINY DOLLO", "LEASE HOLD", "BLOCK 24D 5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,073,000)", "(2,263,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 40, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 40, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/4406", "JULIUS PETER", "LEASE HOLD", "211 BLK24 C3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,470,000)", "(2,660,000)"], ["GR4/4405", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "210 BLK24 C2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4391", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "196 BLK24 A4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,539,000)", "(1,729,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 41, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["GR4/4406", "JULIUS PETER", "LEASE HOLD", "211 BLK24 C3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,470,000)", "(2,660,000)"], ["GR4/4405", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "210 BLK24 C2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4391", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "196 BLK24 A4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,539,000)", "(1,729,000)"], ["GR4/4388", "NATIONAL HOUSING & CONSTRUCTION CO.LTD.", "LEASE HOLD", "193 BLK24 A1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4385", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "190 BLK23 D8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4381", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "186 BLK23 D2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,019,000)", "(3,209,000)"], ["GR4/4378", "FLORENCE BIRUNGI", "LEASE HOLD", "BLOCK 23C 7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4370", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "27 BLK23 B7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4368", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "173 BLK23 B5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,280,000)", "(2,470,000)"], ["GR4/4367", "KAYANJA NABEL AGABIIRWA", "LEASE HOLD", "172 BLK23 B4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,670,000)", "(1,860,000)"], ["GR4/4363", "KABULETA MARY", "LEASE HOLD", "BLOCK 23A 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4362", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 22A 7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4360", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "162 BLK23 A5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,299,969)", "(2,489,969)"], ["GR4/4357", "ENG. BADRU SENKUBUGE", "LEASE HOLD", "BLOCK 23A 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,451,000)", "(2,641,000)"], ["GR4/4353", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "158 BLK22 D6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4350", "ROBERT KYALIMPA", "LEASE HOLD", "BLOCK 22D 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4349", "NILLAH B.MANZI", "LEASE HOLD", "BLOCK 22D 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "190,000", "380,000"], ["GR4/4345", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "150 BLK22 C6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4344", "JUMA KISAAME", "LEASE HOLD", "BLOCK 22C 5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4341", "OKELLO PETER", "LEASE HOLD", "BLOCK 22C 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4338", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "143 BLK22 B7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4332", "KABULETA RICHARD", "LEASE HOLD", "BLOCK 22B 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4329", "JOHN. T. LUBIA", "LEASE HOLD", "BLOCK 22A 6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,260,031)", "(2,450,031)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 41, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 41, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/4328", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 28A 5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4323", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "128 BLK21 D8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,120,000)", "(1,310,000)"], ["GR4/4322", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "127 BLK21 D7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 42, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["GR4/4328", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 28A 5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4323", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "128 BLK21 D8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,120,000)", "(1,310,000)"], ["GR4/4322", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "127 BLK21 D7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4318", "PROF. JASSY BAGYENDERA KWESIGA", "LEASE HOLD", "BLOCK 21D 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,000,000)", "(2,190,000)"], ["GR4/4316", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "121 BLK21 D1", "NAKAWA", "LURHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4313", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "118 BLK21 C6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4309", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "114 BLK21 C2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4307", "LYDIA BYEFULA KISITU", "LEASE HOLD", "BLOCK 21B 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4303", "KENNETH AGABA", "LEASE HOLD", "BLOCK 21B 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4301", "ANNETTIE NSASIIRWE", "LEASE HOLD", "BLOCK 21B 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,900,000)", "(2,090,000)"], ["GR4/4300", "DAISY MUGANWA", "LEASE HOLD", "BLOCK 21B 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,472,000)", "(2,662,000)"], ["GR4/4299", "ELIZABETH NAMUGENYI KABOGO", "LEASE HOLD", "BLOCK 21A 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,021,790)", "(2,211,790)"], ["GR4/4298", "ALEX KAYAAYO", "LEASE HOLD", "BLOCK 21A 7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,280,000)", "(2,470,000)"], ["GR4/4292", "MATOVU ROY", "LEASE HOLD", "97 BLK21 A1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,791,100)", "(2,981,100)"], ["GR4/4287", "JOHN CHRISTOPHER OLOA & RUFINA BARIGO OLOA", "LEASE HOLD", "BLOCK 20D 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(950,000)", "(1,140,000)"], ["GR4/4286", "RONALD PAUL OTTAREMUA", "LEASE HOLD", "BLOCK 20D 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,587,282)", "(1,777,282)"], ["GR4/4284", "DAVID SEMAMBYA MPANGA", "LEASE HOLD", "BLOCK 20D 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,536,800)", "(1,726,800)"], ["GR4/4282", "BERNARD ROBINSON MAGULU", "LEASE HOLD", "BLOCK 20C 7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4273", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 20B 6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4271", "MAGARET AKULLO ODIYA", "LEASE HOLD", "BLOCK 20B 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,472,000)", "(2,662,000)"], ["GR4/4269", "DAVIS OBWANGA", "LEASE HOLD", "BLOCK 20B 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "-", "190,000"], ["GR4/4267", "MR. SEZI MITEGYEKO", "LEASE HOLD", "72 BLK20 A8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "190,000", "380,000"], ["GR4/4264", "BUSHO NDINYEKA", "LEASE HOLD", "BLOCK 20A 5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4263", "JANE NAMONO MUSIKA", "LEASE HOLD", "BLOCK 20A 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "", "(1,850,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 42, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 42, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "(1,660,000)", "", null, null, null, null, null, null, null], ["GR4/4262", "ALPHA EPPY IDRO", "LEASE HOLD", "BLOCK 20A 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4260", "KEIZIRE BOAZ BLACKIE", "LEASE HOLD", "BLOCK 20A 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,472,500)", "(2,662,500)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 43, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["", "(1,660,000)", "", null, null, null, null, null, null, null], ["GR4/4262", "ALPHA EPPY IDRO", "LEASE HOLD", "BLOCK 20A 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4260", "KEIZIRE BOAZ BLACKIE", "LEASE HOLD", "BLOCK 20A 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,472,500)", "(2,662,500)"], ["GR4/4253", "LEOCARDIA BYENKYA AKIIKI", "LEASE HOLD", "BLOCK 19D 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4252", "H. NABAKOOZA MUSOKE", "LEASE HOLD", "BLOCK 19D 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4249", "KIHUGURU GEOFFREY", "LEASE HOLD", "BLOCK 19C 6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4244", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "49 BLK19 C1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4238", "KENNETH KIIZA", "LEASE HOLD", "BLOCK 19B 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4235", "CHARLES ROSCOE NSUBUGA", "LEASE HOLD", "40 BLK19 A3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,472,500)", "(2,662,500)"], ["GR4/4234", "SSENTOOGO & PARTNERS", "LEASE HOLD", "BLOCK 19A 7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(910,100)", "(1,100,100)"], ["GR4/4233", "ELIZABETH BAMWINE", "LEASE HOLD", "BLOCK 19A 6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "190,000", "380,000"], ["GR4/4231", "DINAH KYASIIMIRE", "LEASE HOLD", "36 BLK19 A4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4230", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 19A 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4229", "FREDRICK RWEFURUKA", "LEASE HOLD", "BLOCK 19A 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4227", "PETER MASABA", "LEASE HOLD", "BLOCK 18D 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,968,683)", "(2,158,683)"], ["GR4/4226", "LILIAN SUSAN BAGAMBE", "LEASE HOLD", "28 BLK18 D4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,031,100)", "(2,221,100)"], ["GR4/4225", "SILIVER & GRACE NDYANABANGI", "LEASE HOLD", "BLOCK 18D 6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4223", "BAGAMBE SUSAN LILIAN", "LEASE HOLD", "BLOCK 18D 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,470,000)", "(2,660,000)"], ["GR4/4219", "SIMON ATUHAIRE COURBON", "LEASE HOLD", "BLOCK 18C 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,771,520)", "(1,961,520)"], ["GR4/4217", "ROSEMARY RUGAMBA - RWANYANGE", "LEASE HOLD", "22 BLK18 C6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "189,990", "379,990"], ["GR4/4208", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "13 BLK 18 B5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,235,590)", "(2,425,590)"], ["GR4/4207", "L. MULIRA QUELLETTE", "LEASE HOLD", "BLOCK 18B 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4200", "PAUL LUYIMA", "LEASE HOLD", "5 BLK16 A5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4199", "ETYEKU JOHNSON EBAJU", "LEASE HOLD", "BLOCK 18A 4", "NAKAWA", "LUTHULI RISE", "01/10/2013", "190,000", "", "(2,732,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 43, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 43, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "(2,542,000)", "", null, null, null, null, null, null, null], ["GR4/4195", "ELIZABETH KEKIMURI", "LEASE HOLD", "BLOCK 16B 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4188", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 10D 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 44, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["", "(2,542,000)", "", null, null, null, null, null, null, null], ["GR4/4195", "ELIZABETH KEKIMURI", "LEASE HOLD", "BLOCK 16B 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4188", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 10D 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4187", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 10D 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4184", "GERVASE NDYANABO", "LEASE HOLD", "280 BLK10 C7", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "230,000", "460,000"], ["GR4/4178", "NAMAZZI HARRIET GERA", "LEASE HOLD", "BLOCK 10B 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,450,000)", "(3,680,000)"], ["GR4/4176", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "290 BLK9 B1", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4175", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 9D 6", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(4,010,254)", "(4,240,254)"], ["GR4/4174", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "238 BLK9 D5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,452,000)", "(3,682,000)"], ["GR4/4171", "NATIONAL HOUSING & CONSTRUCTION CO.LTD.", "LEASE HOLD", "BLOCK 9C 6", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4167", "JAMES RWEHABURA TUMUSIIME", "LEASE HOLD", "254 BLK9 B5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(2,990,000)", "(3,220,000)"], ["GR4/4164", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 9A 7", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4162", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 9A 2", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4148", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 8A 4", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4146", "DR. GEORGE WILLIAM OLWIT", "LEASE HOLD", "226 BLK8 A1", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(2,990,000)", "(3,220,000)"], ["GR4/4141", "F. KEMIGISHA RWABYOMERE", "LEASE HOLD", "BLOCK 7B 7", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4139", "SEBAGALA & SONS", "LEASE HOLD", "BLOCK 7A 8", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4137", "NYONYOZI & MWINE", "LEASE HOLD", "BLOCK 7A 5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4133", "NAVNITBHAI G. PATEL", "LEASE HOLD", "BLOCK 5C 8", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(2,990,000)", "(3,220,000)"], ["GR4/4132", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 5C 2", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4129", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "135 BLK5A 8", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4128", "NATIONAL HOUSING & CONTRUCTION CO. LTD.", "LEASE HOLD", "101 BLK4 B6", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4127", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 4B 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4124", "NATIONAL HOUSING", "LEASE HOLD", "BLOCK 3B 8", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "", "(3,430,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 44, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 44, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "CONSTRUCTION CO. LTD.", "", "", "", "", "", "", "(3,200,000)", ""], ["GR4/4123", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "78 BLK3 B5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4122", "RACHEL NAMBOZO ZESAGULI", "LEASE HOLD", "BLOCK 3A 5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(2,530,000)", "(2,760,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 45, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["", "CONSTRUCTION CO. LTD.", "", "", "", "", "", "", "(3,200,000)", ""], ["GR4/4123", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "78 BLK3 B5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4122", "RACHEL NAMBOZO ZESAGULI", "LEASE HOLD", "BLOCK 3A 5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(2,530,000)", "(2,760,000)"], ["GR4/4120", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 2D 2", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4119", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 2A 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4118", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 1D 5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4116", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 1C 7", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4115", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "23 BLK1 B8", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4112", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29 BLK29 1A6", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4107", "FRANCO MUREKEZI", "LEASE HOLD", "29-31 BLK6D3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,225,250)", "(3,455,250)"], ["GR4/4104", "EQUATOR PROPERTIES LTD.", "LEASE HOLD", "M 447 A", "NAKAWA", "LUTHULI RISE UNIT 19 BLK", "01/05/2008", "65,000", "(3,445,000)", "(3,510,000)"], ["GR4/4102", "SAMUEL D. BUGENI", "LEASE HOLD", "33 - 41", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4097", "EQUATOR PROPERTIES LTD.", "LEASE HOLD", "M 447A", "NAKAWA", "LUTHULI RISE", "01/05/2008", "65,000", "(2,015,000)", "(2,080,000)"], ["GR4/4092", "MOSES MURENGEZI", "LEASE HOLD", "BLK 1UNIT D8", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4088", "JOSCELYN B. AMITI & TREVOR E. OFWONO", "LEASE HOLD", "26", "NAKAWA", "MBUYA CLOSE BUGOLOBI", "01/05/2015", "70,000", "588,182", "658,182"], ["GR4/40847", "KASALINA NALWANGA", "LEASE HOLD", "14", "NAKAWA", "YOKANA ROAD", "01/03/2019", "154,000", "-", "154,000"], ["GR4/40834", "KIBERU HENRY GODFREY", "LEASE HOLD", "5", "NAKAWA", "TUCKER CRESCEN T", "01/01/2006", "654,900", "(326,100)", "(981,000)"], ["GR4/4080", "SUSAN KAYEMBA", "LEASE HOLD", "29-31 BLK2B6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "459,900", "689,900"], ["GR4/40796", "MS TAR INVESTMENTS LIMI TED", "LEASE HOLD", "4", "NAKAWA", "NALUBAALE LINK", "09/01/2012", "75,000", "(74,991)", "9"], ["GR4/40791", "ANNET NABBENGO", "LEASE HOLD", "35", "NAKAWA", "MARTYRS WAY NT INDA", "01/01/2021", "90", "56", "146"], ["GR4/40681", "EDDY KABUGO", "LEASE HOLD", "18", "NAKAWA", "0FF OLD KIRA RO AD", "01/06/2012", "100,000", "(3,300,000)", "(3,400,000)"], ["GR4/40680", "DEO KAKEETO KAJUGIRA", "LEASE HOLD", "4", "NAKAWA", "OFF OLD KIRA RO AD", "01/06/2005", "75,000", "(3,391,148)", "(3,466,148)"], ["GR4/4068", "NARCIS B. KABATERINE", "LEASE HOLD", "33-44 BLK C", "NAKAWA", "LUTHULI RISE UNIT 77", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/40679", "OPENYTO FRANSISKO PINY CWA", "LEASE HOLD", "2", "NAKAWA", "OLD KIRA ROAD", "01/07/2013", "120,000", "(3,000,000)", "(3,120,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 45, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 45, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/40677", "RADICE OKAMA", "LEASE HOLD", "M.655", "NAKAWA", "OLD KIRA ROAD", "01/08/2008", "50,000", "(3,870,137)", "(3,920,137)"], ["GR4/40568", "RUKIA SULEIMAN SEBIE", "LEASE HOLD", "40", "NAKAWA", "KATALE ROAD NA GURU", "01/09/2016", "312,000", "(3,120,000)", "(3,432,000)"], ["GR4/4015", "CHRISTOPHER MUTING", "LEASE HOLD", "22", "NAKAWA", "STRETCHER ROAD", "01/01/2011", "250,000", "(3,750,000)", "(4,000,000)"], ["GR4/4010", "NATIONAL HOUSING CORPORATION", "LEASE HOLD", "2", "NAKAWA", "OKOT CLOSE", "01/12/2012", "99,000", "(1,485,000)", "(1,584,000)"], ["GR4/4004", "TURYAGUMA MILTON", "LEASE HOLD", "88", "NAKAWA", "MARTYRS ROAD", "01/01/2008", "180,000", "(2,389,000)", "(2,569,000)"], ["GR4/3989", "NATIONAL HOUSIG & CONSTRUCTION CORPORATION", "LEASE HOLD", "4A- 5A", "NAKAWA", "LUTHULI FIFTH CLOSE", "01/05/2009", "65,000", "(1,105,000)", "(1,170,000)"], ["GR4/3985", "BYOMUKAMA BETTY", "LEASE HOLD", "29-31 BLK2C6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/39794", "KATO AUSI WABBI,MOHAMMED MAYANJA AND NAMUSISI SOPH", "LEASE HOLD", "42", "NAKAWA", "KATAZAMITI", "01/01/2016", "500,000", "(4,165,500)", "(4,665,500)"], ["GR4/3977", "ADAM BALKIS", "LEASE HOLD", "M462", "NAKAWA", "BANDA INDUSTRIAL AREA", "01/07/2014", "300,000", "(5,151,500)", "(5,451,500)"], ["GR4/39748", "ROBERT KALYEBARA", "LEASE HOLD", "17", "NAKAWA", "ISMAIL ROAD, NAKAWA", "01/11/2020", "948,000", "(948,000)", "(1,896,000)"], ["GR4/39746", "SUPERFINE INDUSTRIES LTD", "LEASE HOLD", "NULL", "NAKAWA", "BANDALI RISE", "01/01/2018", "297,000", "(2,877,930)", "(3,174,930)"], ["GR4/39742", "ALFRED NNAM", "LEASE HOLD", "12", "NAKAWA", "MALT STREET PORTBELL", "01/05/2021", "1,220,000", "(12,200,000)", "(13,420,000)"], ["GR4/3972", "GEORGE W. MAYANJA", "LEASE HOLD", "19", "NAKAWA", "MBUYA CLOSE", "01/05/2010", "185,000", "(2,960,000)", "(3,145,000)"], ["GR4/39711", "DENIS TUGUME", "LEASE HOLD", "29-31", "NAKAWA", "LUTHULI RISE", "01/01/2019", "235,000", "(2,820,000)", "(3,055,000)"], ["GR4/39689", "DENIS TUGUME", "LEASE HOLD", "29-31", "NAKAWA", "LUTHULI RISE", "01/01/2019", "235,000", "(1,900,000)", "(2,135,000)"], ["GR4/39679", "MASH INVESTMENTS LIMITED", "LEASE HOLD", "67", "NAKAWA", "MUGAVU RD", "01/06/2014", "381,000", "(2,462,822)", "(2,843,822)"], ["GR4/3930", "LEOCADIA KABIBI NKUSI & ALPHONSE NKUSI", "LEASE HOLD", "2113", "NAKAWA", "LUZIRA", "01/03/2006", "60,000", "(1,200,000)", "(1,260,000)"], ["GR4/3910", "MARTIN NAMWANZA", "LEASE HOLD", "28", "NAKAWA", "MARTYRS GARDEN", "01/06/2006", "75,000", "(1,500,000)", "(1,575,000)"], ["GR4/3903", "HENRY GODFREY BYARUHANGA", "LEASE HOLD", "96A", "NAKAWA", "OLD KIIRA ROAD", "01/06/2012", "80,000", "560,000", "640,000"], ["GR4/3899", "ROBINAH RUBIMBWA", "LEASE HOLD", "BLK 7 A4", "NAKAWA", "LUTHULI RISE", "01/11/2005", "230,000", "-", "230,000"], ["GR4/3898", "ELLY KARUHANGA", "LEASE HOLD", "1A", "NAKAWA", "MIZINDALO ROAD BUGOLOBI", "01/01/2015", "15,000", "(660,000)", "(675,000)"], ["GR4/3884", "MAUDA TUSINGWIRE KARYEIJA", "LEASE HOLD", "6", "NAKAWA", "MAST BEND BUGOLOBI", "31/12/2020", "1,262,000", "(7,569,800)", "(8,831,800)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 46, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 46, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/3869", "AGNES EVANS KITUI", "LEASE HOLD", "139", "NAKAWA", "NTINDA", "01/11/2009", "60,000", "(1,123,978)", "(1,183,978)"], ["GR4/3868", "DAKTAR JOHN (LATE KIDEGA ROBINSON'S PROPERTY)", "LEASE HOLD", "137", "NAKAWA", "NTINDA", "01/03/2015", "120,000", "(1,800,000)", "(1,920,000)"], ["GR4/3847", "SUNG HWAN KIM", "LEASE HOLD", "67 - 75", "NAKAWA", "KATALIMA ROAD", "01/07/2007", "2,180,000", "(29,751,000)", "(31,931,000)"], ["GR4/3845", "NATIONAL HOUSING AND CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (64)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(5,200,000)", "(5,400,000)"], ["GR4/3836", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (101)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(3,400,000)", "(3,600,000)"], ["GR4/3835", "GEDEON TINYINONDI", "LEASE HOLD", "15", "NAKAWA", "MARTYRS CRESECENT", "01/11/2008", "280,000", "(4,191,750)", "(4,471,750)"], ["GR4/3834", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "25-27 (2)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "195,000", "(2,925,000)", "(3,120,000)"], ["GR4/3833", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (19)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(5,005,267)", "(5,205,267)"], ["GR4/3832", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (95)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(5,005,267)", "(5,205,267)"], ["GR4/3831", "NATIONAL HOUSING & CONSTRUCTION CO. LTD", "LEASE HOLD", "29-31 (42)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(3,000,000)", "(3,200,000)"], ["GR4/3829", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (5)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(3,915,895)", "(4,115,895)"], ["GR4/3828", "NATIONAL HOUSING & CONSTRUCTION CO. LTD", "LEASE HOLD", "29-31 (27)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "195,000", "(3,315,000)", "(3,510,000)"], ["GR4/3818", "MS. YONASANI KANYOMOZI", "LEASE HOLD", "12", "NAKAWA", "CHARLES LWANGA ROAD", "01/07/2010", "180,000", "(1,862,140)", "(2,042,140)"], ["GR4/3811", "JOAN AKELLO", "LEASE HOLD", "NULL", "NAKAWA", "MARTYRS GARDENS", "01/01/2003", "75,000", "(1,725,000)", "(1,800,000)"], ["GR4/3810", "VIKESH DAWDA", "LEASE HOLD", "23", "NAKAWA", "MARTYRS GARDENS NTINDA", "01/04/2010", "50,000", "(50,000)", "-"], ["GR4/3775", "SHIRAZ MEGHANI", "LEASE HOLD", "66", "NAKAWA", "FACTORY ROAD", "01/12/2007", "750,000", "(11,775,000)", "(12,525,000)"], ["GR4/3754", "FRANCIS KAKUMBA", "LEASE HOLD", "11", "NAKAWA", "COMMERCIAL LANE NTINDA", "01/04/2012", "50,000", "(1,700,000)", "(1,750,000)"], ["GR4/3743", "KAKWEMEIRE ATANASIUS", "LEASE HOLD", "87 BLK3 A 8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,308,000)", "(3,538,000)"], ["GR4/3736", "WINFRED GAHWERRA", "LEASE HOLD", "15", "NAKAWA", "MARTYRS WAY", "01/06/2005", "50,000", "211,550", "261,550"], ["GR4/3719", "MARGARET KASIKO MWENDE", "LEASE HOLD", "M642", "NAKAWA", "MBUYA", "01/04/2005", "92,000", "(92,000)", "-"], ["GR4/3714", "HOONA KAB & J. HOONA", "LEASE HOLD", "29-31 BLK2D8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,990,000)", "(3,220,000)"], ["GR4/3708", "EQUATOR PROPERTIES LIMITED", "LEASE HOLD", "UNIT15 M447A", "NAKAWA", "BUGOLOBI FLATS", "01/05/2008", "65,000", "(969,000)", "(1,034,000)"], ["GR4/3707", "EQUATOR PROPERTIES", "LEASE HOLD", "UNIT13M447A", "NAKAWA", "BUGOLOBI FLATS", "01/05/2008", "65,000", "", "(1,198,333)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 47, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 47, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "LIMITED", "", "", "", "", "", "", "(1,133,333)", ""], ["GR4/36089", "GLADYS ALELE OPIO", "LEASE HOLD", "29-31 BLK2D3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,497,500)", "(3,727,500)"], ["GR4/36067", "MONDAY GEREVAZIO SSEKYONDWA", "LEASE HOLD", "13 AND 40", "NAKAWA", "FACTORY ROAD", "01/09/2014", "340,000", "(5,780,000)", "(6,120,000)"], ["GR4/36062", "SEKARAN VELLASAMY & SEKARAN MARY", "LEASE HOLD", "2", "NAKAWA", "MUVULE LANE NTINDA", "01/04/2009", "1,418,000", "(4,091,229)", "(5,509,229)"], ["GR4/36044", "JUSTINE ANDREW GUMU OYEK-GIU", "LEASE HOLD", "50", "NAKAWA", "KATALE ROAD NAGURU", "01/01/2009", "371,000", "726,530", "1,097,530"], ["GR4/36039", "GLADYS ALELE OPIO", "LEASE HOLD", "BLK 2UNIT B3", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(33,771,103)", "(34,001,103)"], ["GR4/36011", "MR & MRS MULUMBA", "LEASE HOLD", "29-31 BLK3A7", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,382,570)", "(2,612,570)"], ["GR4/3591", "KAMPALA ARCHDIOCESE", "LEASE HOLD", "1198 BLK 243", "NAKAWA", "BIINA LUZIRA", "01/03/2013", "117,000", "(1,755,000)", "(1,872,000)"], ["GR4/3586", "JOYCE KABACAAKI", "LEASE HOLD", "37", "NAKAWA", "NTINDA AVENUE", "01/07/2007", "70,000", "709,007", "779,007"], ["GR4/3557", "M/S UGANDA TANNERY & LEATHER FINISHING FACTORY", "LEASE HOLD", "2", "NAKAWA", "LUZIRA ROAD", "01/11/2002", "300,000", "(4,740,000)", "(5,040,000)"], ["GR4/3546", "SOCIETY OF THE SACRED HEART SISTERS", "LEASE HOLD", "1A - 2A", "NAKAWA", "MBUYA HILL CLOSE", "01/03/2003", "455,000", "(4,362,648)", "(4,817,648)"], ["GR4/3527", "ANGELA BEZA", "LEASE HOLD", "29-31 BLK3A6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,749,500)", "(3,979,500)"], ["GR4/3525", "WASHEIBA", "LEASE HOLD", "29-31 BLK2D6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,938,000)", "(4,168,000)"], ["GR4/3473", "ENKORE & P. NKORE", "LEASE HOLD", "BLK 2UNIT B1", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,330,000)", "(4,560,000)"], ["GR4/3452", "A. BAZAARE, S. KAIJUKA & F. NYAKANA", "LEASE HOLD", "11", "NAKAWA", "MARTYRS CRESCENT NTINDA", "01/04/2004", "4,500", "315,011", "319,511"], ["GR4/3387", "GODFREY BANANA", "LEASE HOLD", "29-31 BLK2B5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/3383", "GODWIN N.K. KAKAMA", "LEASE HOLD", "BLK 9B4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(1)", "(230,001)"], ["GR4/3343", "WILLIAM WYCLIFFE RWETSIBA", "LEASE HOLD", "15", "NAKAWA", "MBUYA ROAD", "01/02/2013", "160,000", "(1,645,000)", "(1,805,000)"], ["GR4/3329", "ENID MUTESI", "LEASE HOLD", "BLK IUNIT C6", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/3319", "BYARUGABA & TUBENAMUKAMA", "LEASE HOLD", "BLK 7 D7", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,010,254)", "(4,240,254)"], ["GR4/3310", "MARGARET BARUNGI", "LEASE HOLD", "4", "NAKAWA", "NAGURU CLOSE", "01/04/2000", "75,000", "(652,054)", "(727,054)"], ["GR4/3296", "KIRABO KAGE KAGIMIRE", "LEASE HOLD", "29-31 BLK2B5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/3284", "EDWARD KARIBWENDE", "LEASE HOLD", "BLK IUNIT C1", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "", "(4,370,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 48, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 48, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "(4,140,000)", "", null, null, null, null, null, null, null], ["GR4/3280", "DIDAS MBONIGABA", "LEASE HOLD", "BLK 2UNIT A5", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(2,315,550)", "(2,545,550)"], ["GR4/3231", "NATIONAL HOUSING AND CONSTRUCTION CORPORATION", "LEASE HOLD", "M.597", "NAKAWA", "BUGOLOBI", "01/05/2012", "5,200,000", "(72,800,000)", "(78,000,000)"], ["GR4/3225", "NSUBUGA NALIMA LLILIAN", "LEASE HOLD", "96C", "NAKAWA", "OLD KIRA ROAD", "01/06/2002", "80,000", "(1,752,000)", "(1,832,000)"], ["GR4/3217", "ONYANGO PATRICK", "LEASE HOLD", "29-31 BLK2D1", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(1,161,795)", "(1,391,795)"], ["GR4/3209", "EDWARD A. ORYANG", "LEASE HOLD", "28", "NAKAWA", "LAKE DRIVE LUZIRA", "01/11/2013", "224,000", "(4,304,000)", "(4,528,000)"], ["GR4/3176", "BYOMUHANGI", "LEASE HOLD", "BLK 9 C4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/3157", "DEUS K. BYAMUGISHA", "LEASE HOLD", "BLK 1UNIT A7", "NAKAWA", "LUTHULI RISE", "01/05/2008", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/3124", "JUDY ADOKO", "LEASE HOLD", "21-31 BLK6B3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,017,250)", "(4,247,250)"], ["GR4/3108", "GRACE TOMUKUNDE", "LEASE HOLD", "BLK IUNIT A5", "NAKAWA", "LUTHULI RISE", "01/05/2008", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/3100", "JUSTUS KYABAHWA", "LEASE HOLD", "BLK1UNIT A1", "NAKAWA", "LUTHULI RISE", "01/05/2008", "230,000", "(4,010,254)", "(4,240,254)"], ["GR4/3065", "PANCON ENGINEERS LTD", "LEASE HOLD", "M.555", "NAKAWA", "BANDA NAKAWA INDUSTRIAL. A", "01/06/1997", "300,000", "(11,598,665)", "(11,898,665)"], ["GR4/3062", "JACKIE K. MUHANGI", "LEASE HOLD", "29-31 BLK3B1", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,898,800)", "(4,128,800)"], ["GR4/3054", "MUSTAPHA TUMWESIGYE", "LEASE HOLD", "9", "NAKAWA", "SERUNKUMA CLOSE", "01/06/2014", "425,000", "(8,646,540)", "(9,071,540)"], ["GR4/3034", "RICHARD FREDRICK KAMULI", "LEASE HOLD", "14", "NAKAWA", "KATAZAMITI ROAD KISWA", "01/01/2018", "803,000", "(1,060,940)", "(1,863,940)"], ["GR4/3026", "JOHNY PATRICK BARENZI", "LEASE HOLD", "5", "NAKAWA", "MUDEKA ROAD KISWA", "01/06/2011", "400,000", "(6,000,000)", "(6,400,000)"], ["GR4/3010", "MATANO KADAWA & WINNIE MATANO", "LEASE HOLD", "M447A UNIT6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/3008", "AKYAIRE FRED", "LEASE HOLD", "BLK 7 D 8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "229,998", "459,998"], ["GR4/2995", "FLORENCE M.K MMUGASHA", "LEASE HOLD", "BLOCK 9 A5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "460,000", "690,000"], ["GR4/2992", "BANYU GEORGE", "LEASE HOLD", "29-31 BLK2B7", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,985,000)", "(4,215,000)"], ["GR4/2988", "MARY BOGERE", "LEASE HOLD", "15", "NAKAWA", "KATAZAMITI ROAD KISWA", "01/12/1989", "200", "415,130", "415,330"], ["GR4/2986", "BALUKU MUKASA BINERO", "LEASE HOLD", "66B", "NAKAWA", "LAKE DRIVE", "01/12/2006", "90,000", "(1,180,000)", "(1,270,000)"], ["GR4/2963", "SYLVIA KAMANZI", "LEASE HOLD", "29-31 BLK3A4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,450,000)", "(3,680,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 49, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 49, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/2931", "PRUDENTIAL INVESTMENTS LIMITED", "LEASE HOLD", "4", "NAKAWA", "BANDA LINK", "01/12/2005", "2,752,000", "(12,583,000)", "(15,335,000)"], ["GR4/2902", "A. RUZINDANA", "LEASE HOLD", "16", "NAKAWA", "TUCKER CRESCENT", "01/06/2008", "1,050,000", "(7,412,764)", "(8,462,764)"], ["GR4/2299", "AHIMBISIBWE", "LEASE HOLD", "BLK IUNIT C5", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/2279", "JOEL M R KASWARRA", "LEASE HOLD", "BLOCK 8 D3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,025,000)", "(3,255,000)"], ["GR4/2206", "B. TUMUSINGIZE & M. NANYUNJA", "LEASE HOLD", "BLK IUNIT D6", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "-", "(230,000)"], ["GR4/2179", "JOHN CHARLES OCHOLA", "LEASE HOLD", "11", "NAKAWA", "PLANTATION MPANGA", "01/08/2007", "240,000", "(2,259,600)", "(2,499,600)"], ["GR4/2145", "HOSEA BAGONZA NDURU", "LEASE HOLD", "29-31 BLK3A2", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(1,610,000)", "(1,840,000)"], ["GR4/2121", "SAMUEL KIGOZI", "LEASE HOLD", "33", "NAKAWA", "NAGURU EAST ROAD", "01/01/2015", "300,000", "(4,170,000)", "(4,470,000)"], ["GR4/2112", "RONALD MALCOLM KASOZI", "LEASE HOLD", "BLK 7 C8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,440,613)", "(3,670,613)"], ["GR4/2055", "MWANJE HARUNA MOSES AND OTHERS", "LEASE HOLD", "34", "NAKAWA", "KATAZAMITI ROAD KISWA", "01/06/2006", "50,000", "305,091", "355,091"], ["GR4/2049", "ANNE GAMURORWA", "LEASE HOLD", "29-31 BLK3A3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "-", "230,000"], ["GR4/2043", "KARUGABA B AND TIBAMWENDA K", "LEASE HOLD", "10", "NAKAWA", "MUDEKA ROAD KISWA", "01/06/2006", "100,000", "(2,559,825)", "(2,659,825)"], ["GR4/2028", "MARGARET ACAYO", "LEASE HOLD", "BLK7 B3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,282,500)", "(2,512,500)"], ["GR4/2004", "GIDAGUI GREEGORY MAFABI", "LEASE HOLD", "54", "NAKAWA", "BUTABIKA ROAD", "01/11/2008", "90,000", "(1,620,000)", "(1,710,000)"], ["GR4/1044", "MR.& MRS.BOMUKAMA", "LEASE HOLD", "2", "NAKAWA", "LUTHULI VIEW", "01/11/1995", "810,000", "(5,000,000)", "(5,810,000)"], ["GR3/39925", "PANTALEO BABINAGA AND ANNE BABINAGA", "LEASE HOLD", "224", "MAKINDYE", "KYADONDO BLOC K 262", "01/03/1988", "300", "100,811", "101,111"], ["GR3/39919", "METHUSERAN KAVUMA KEEYA SSALONGO", "LEASE HOLD", "824", "MAKINDYE", "KYADONDO BLOCK 7 AT KIBUYE", "01/10/1988", "200", "(30,926)", "(30,726)"], ["GR3/2372", "FARIDAH MBABAZI", "LEASE HOLD", "8", "MAKINDYE", "WABIGALO FOURTH CLOXE", "29/08/2014", "5,000", "(87,179)", "(82,179)"], ["GR1/730", "MR. ABDU BAKER MUKASA", "LEASE HOLD", "4", "CENTRAL", "KITANTE HILL LANE", "30/06/2003", "320,000", "(6,262,050)", "(6,582,050)"], ["GR1/704", "M. ALAM & MAQBUL ALAM", "LEASE HOLD", "6", "CENTRAL", "KINTU ROAD", "30/09/1956", "295,000", "(1,582,886)", "(1,877,886)"], ["GR1/535", "ISMAIL DABULE", "LEASE HOLD", "21", "CENTRAL", "KAMPALA ROAD", "14/12/2011", "460,000", "(4,400,000)", "(4,860,000)"], ["GR1/3934", "THE REGISTERED TRUSTEE S OF THE CHURCH OF CHRIST", "LEASE HOLD", "32B", "CENTRAL", "NYONYI GARDENS", "01/05/2000", "1,200,000", "(1,200,000)", "(2,400,000)"], ["GR1/3849", "WILLIAM KASOZI", "LEASE HOLD", "94D", "CENTRAL", "OLD KIRA ROAD", "01/05/2010", "47,000", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 50, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 50, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - 2", "Opinion - 3", "Basis of Opinion - 3", "Key Audit Matters - 3", " 1.0 Implementation of the approved budget - 3", " 2.0 Service delivery matters - 9", " 2.1 Absence of regulation for collection of revenue - 9", " 2.2 Un updated valuation lists of KCCA properties - 9", "Emphasis of Matter - 10", " 3.0 Management of domestic arrears - 10", " 3.1 Outstanding Long-term payables - 10", " 3.2 Outstanding domestic arrears - 10", "Other Matter - 11", "4.0 Engineering audit on selected projects Error! Bookmark not defined.", " 5.0 Properties with expired leases - 11", " 6.0 Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site - 11", "Other Information - 12", "Management Responsibilities for the Financial Statements - 12", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 12", "Other Reporting Responsibilities - 13", "Compliance with Legislation - 13", " 7.0 Failure to manage Inventory using GFMIS - 14", " 8.0 Non- remittance of statutory deductions - 14"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/KCCA Report of Auditor General 2022.chunks.json b/reports/chunks/KCCA Report of Auditor General 2022.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..70938fb491866bb5048a7224c5a75a586c32285f --- /dev/null +++ b/reports/chunks/KCCA Report of Auditor General 2022.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2022 \nTable of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**Bn**", "Billion"], ["**ICT**", "Information Communication Technology"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**LGs**", "Local Governments"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**Mn**", "Million"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NTR**", "Non-Tax Revenue"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PS/ST**", "Permanent Secretary/Secretary to Treasury"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**TI**", "Treasury Instructions,"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 3, "document_name": "KCCA Report of Auditor General 2022", "columns": ["ACRONYM", "MEANING"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "OF KAMPALA CAPITAL CITY AUTHORITY FOR THE YEAR ENDED 30 TH JUNE, 2022 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority (KCCA), which comprise the statement of financial position as at 30 th June 2022, the Statement of financial performance, Statement of changes in Equity and statement of cash flows, together with the notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2022 and its financial performance and cash flows for the period then ended, in accordance with the Public Finance Management Act, 2015, as amended, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS). \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter \nactivities, service delivery and credibility of the budget. Against this background, budget performance was considered a key audit area during the office-wide planning. I reviewed documents such as work plans, performance reports, conducted interviews and physical inspections to arrive at my findings. \nKampala Capital City Authority is mandated to facilitate delivering of quality services to the people in Uganda\u2019s Capital, City-Kampala. \nThe entity had an approved budget of UGX.316,890,424,758, of which UGX.316,676,584,628 was warranted. The entity\u2019s key deliverables for the financial year under review were;", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for KCCA for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["1", "134937", "Human Resource Development and organizational restructuring", "85,422,751,932", "26.61%"], ["2", "040680", "Urban Road Construction", "53,004,148,872", "42.86%"], ["3", "134940", "Communications and Relations strategies Public", "29,544,878,033", "52.06%"], ["4", "070808", "Secondary (Wage) Education Services", "20,880,694,976", "57.65%"], ["5", "090801", "Policies, development Laws and strategy", "18,544,312,297", "63.24%"], ["", "", "**Total**", "**207,396,786,110**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Output", "Details", "Budget (UGX) \u201c000\u201d", "Cumulative % share of the total approved budget"], "type": "table"}}, {"content": "I reviewed the implementation of the approved 2021/2022 budget by the entity and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["1.1", "**Revenue Performance** of GoU receipts** to the approved budget, the entity was supposed to receive UGX.316.89Bn, out of which UGX.316.67Bn was warranted, resulting in a shortfall of UGX.0.22Bn. The shortfall represents 0.07% of the approved budget. further noted that the entity did not seek a revision of its budget and the work plan as provided for by section 17 (3) of the PFMA 2015. I funds that were not warranted were meant for the implementation of the following activities, which were never implemented. **No Out- put** **Activity** 1 134940 Ex-Gratia **Budget Amount (UGX)** 100,400,000 **Purpose** for other Retired and Serving Public servants for Local Government 2 134940 Pension 113,440,000 \uf0b7 was meant to provide pay ex- gratia for public servants. \uf0b7 were meant to pay Pension for Local Government Workers **Total** 213,840,000** **Performance** According The", "I advised the Accounting Officer to always liaise with MoFPED during implementation to ensure that GoU funds are released as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["Accounting Officer explained that management would continue to engage MoFPED so that all funds are released as planned/appropriated by Parliament. The", ""], ["1.2 **Utilisation of warrants** of the total warrants of UGX.313.67Bn received during the financial year, UGX.303.11Bn was spent by the entity resulting in an unspent balance of UGX.13.56Bn representing an absorption level of 95.7%. The unspent funds were swept back to the consolidated fund as required by the PFMA. funds that were not absorbed were meant for the following activities, which were subsequently partially or not implemented at all. **No Out-put Activity Amount (UGX)** 1,734,049,44 6 Payment of general staff salaries for primary teachers 80703- 080703 Primary Health Care Services (Wages) 70808- Secondary Education Services (Wage) Payment general salaries secondary teachers of staff for 3,164,311,47 8 **Reason** of the Delayed recruitme nt health workers by Health Service Commissio n Delayed recruitme nt teachers by the Education Service Commissio n of **Total** 4,898,360,9 24** a result of failure to absorb funds, the Authority has always had excess funds in these areas, which negates the purpose of budgeting Accounting Officer explained that the responsibility for recruitment, deployment and other human resource management functions, except payroll management for secondary school teachers and staff, rests with the Ministry of Education & Sports (MoES). The Ministry delayed recruiting teachers, which caused the challenge of budget absorption. However, the recruitment process, and the challenge will be resolved soon. the Ministry has initiated addition, KCCA has the budget, and the structure for Health facilities structure needed a review to recruit more staff. KCCA submitted a request for a new structure for health units under KCCA to the Ministries of Health and 1 2 Out The As The In", "advised the Accounting Officer to liaise with the Ministry of education and Sports and the Ministry of health to expedite the recruitment of primary school head teachers; secondary school teachers, and health workers in order to enhance the Authority\u2019s funds absorption and service delivery in these areas. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["", "Public Service. This process took a lot of time to complete, and when the approval was made in February 2022, KCCA submitted a request for recruitment of 42 health workers and concluded.", ""], ["1.3", "could not assess the implementation of all the forty-six (46) outputs worth UGX.316,676,584,628 with 137 activities since they were not fully quantified. was also not provided with the individual Directorate\u2019s work plans to confirm the quantification of outputs. Accounting Officer explained that this was addressed in the FY 2022/2023 and the individual Directorate work plans of FY 2021/2022. I I **Implementation of outputs and activities** The", "I advised the Accounting Officer to always ensure that activities and outputs are quantified to enable Performance measurement."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "1.4", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I undertook procedures to establish whether activities were undertaken in a timely manner, were of expected quality and quantity, and if citizens were getting the expected services. In addition, I assessed if the works/services were delivered at reasonable costs. Below is a summary of my observations, details of which have been provided as Appendix I.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "Completed Phase- 1renovation of a classroom block at Munyonyo", "500,000", "\uf0b7 At the time of inspection, the renovated area had already developed cracks at the wall and floor.", "\uf0b7 The anticipated services from the Admin block will not be achieved due to increasing cracks that could lead to the collapse of the building."], ["2", "Removed asbestos sheets and renovated 24 classrooms at Kololo SS (Phase 2)", "541,566", "\uf0b7 At the time of inspection, the construction of the 24-classroom block was incomplete, and the classes were not in use. \uf0b7 The other operational classes were not replaced with iron sheets; asbestos was still in existence.", "\uf0b7 The anticipated benefit of replacing all classes with iron sheets the students from danger caused by asbestos may not be achieved that prevent"], ["3", "Renovated a classroom block at Uganda School for the Deaf- Ntinda the auspices PIFUD (100% complete) under of", "6,000", "\uf0b7 Although management had painted the classes, the roofs of the classes were leaking and therefore subjecting the paint to damage", "\uf0b7 The anticipated benefit of providing better ambience to the classes may be short- lived since most of the classes painted were leaking and damaging the work already done"], ["4", "Completed renovation works at Luzira C/U Primary School with a donation by the", "68,987", "\uf0b7 At the time on of inspection 7 th November 2022, all painted areas had", "\uf0b7 The objective of providing face lift to the classes may not be not have been fully met."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity details", "Total expenditur e \u201c000\u201d (UGX)", "Summary findings of", "Conclusion service delivery regarding"], "type": "table"}}, {"content": [["", "schools' Netherlands friends in", "", "faded because of applying only one coating.", ""], ["5", "Construction of Kiswa Health centre Phase I works.", "1,565,397", "\uf0b7 At the time of inspection phase1- works of casting the floor, poles, double shafts and block work purported to have been completed were not yet complete", "months \uf0b7 The anticipated benefit of utilising the facility after the nine contract provided in the agreement for provision of maternity may not be achieved."], ["6", "Mapped and House Numbers Issued", "120,000", "\uf0b7 At the time of audit, the mapping of all houses had not been completed", "\uf0b7 The anticipated benefit of easy identification of houses for billing for property rates and ground rent which generate revenue for the authority, may not be achieved soon."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 8, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity details", "Total expenditur e \u201c000\u201d (UGX)", "Summary findings of", "Conclusion service delivery regarding"], "type": "table"}}, {"content": [["", "schools' Netherlands friends in", "", "faded because of applying only one coating.", ""], ["5", "Construction of Kiswa Health centre Phase I works.", "1,565,397", "\uf0b7 At the time of inspection phase1- works of casting the floor, poles, double shafts and block work purported to have been completed were not yet complete", "months \uf0b7 The anticipated benefit of utilising the facility after the nine contract provided in the agreement for provision of maternity may not be achieved."], ["6", "Mapped and House Numbers Issued", "120,000", "\uf0b7 At the time of audit, the mapping of all houses had not been completed", "\uf0b7 The anticipated benefit of easy identification of houses for billing for property rates and ground rent which generate revenue for the authority, may not be achieved soon."], ["7", "93 newly appointed staff with minutes from PSC issued appointment letters", "436,456", "\uf0b7 Recruitment of new staff had not been completed", "\uf0b7 The anticipated benefit of providing teaching services may not be achieved soon"], ["8", "Completed Phase 1 construction of MTN Phillip Omondi stadium.", "4,100,000", "\uf0b7 At the time of inspection, the phase- 1 purported to be complete had not been completed, activities such as the structural works, columns, slab, stairs and foundation were not complete.", "\uf0b7 The the stadium for use to support the club may not be achieved soon due to delayed contract revisions and slow works completion of"], ["9", "Procured 39 office chairs, 14 tables and 5 desks", "2,140,000", "\uf0b7 At the time audit the chairs had not been delivered", "\uf0b7 The anticipated benefit of utilizing the chairs and tables may not be achieved soon \uf0b7"], ["10", "Procurement of Road Maintenance equipment.", "547,789", "\uf0b7 At the time the of 5 collectors been to the inspection, garbage had distributed divisions. not \uf0b7 The procurement for the 5 tractor trailers and 20 skip containers had not been completed", "\uf0b7 The anticipated benefit of utilising the garbage collectors for transportation of garbage may not be realised soon. \uf0b7 The anticipated benefit of utilizing the 5 tractor trailers and 20 skip containers for cleaning the city will not be achieved soon"], ["11", "of and 7 5 for emergency services Procurement ambulances motorcycles provision medical contract awarded.", "3,706,210", "the time of inspection, the ambulances had not yet been distributed to respective divisions of the city the \uf0b7 At", "\uf0b7 Delayed distribution of the ambulances results in a delay in the utilisation of the vehicles by patients"], ["12", "The procurement and Signalization of 30 Junctions and the construction of the Traffic Control centre under JICA finalized", "3,798,000", "\uf0b7 At the time of inspection, the procurement of the 30 Junctions and construction of Traffic Control centre under JICA had not been finalized.", "\uf0b7 Delayed installation of the traffic control centres is likely to delay the improvement of traffic management in the City."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 8, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity details", "Total expenditur e \u201c000\u201d (UGX)", "Summary findings of", "Conclusion service delivery regarding"], "type": "table"}}, {"content": "The Accounting Officer pledged to take remedial action as and when funds become available. \nI advised the Accounting Officer to expedite the procurement processes such as the revision of Philip Omondi contract, prioritize key activities such as replacing leaking iron sheets in schools and ensure that procured items are distributed on time for efficient and effective service delivery. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management of Public land", "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 9, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 45 of the Public Finance and Management Act (PFMA), 2015 (as amended) requires the Accounting Officers to manage the land under their custody. Public land management is the process by which public land resources are properly utilised. Paragraph 16.13.11 of the Treasury Instructions, 2017 requires that a government entity be considered to have control over land only when it has the title. \nThe current financial reporting framework requires Land to be recognized as Non- produced assets in the statement of financial position (effective 2014) for all reporting entities on both Modified accrual and accrual basis of Accounting. The framework further requires land procured prior to 2014, and where the value cannot be ascertained to be recorded in the memorandum statement to the financial statements. \nI observed that Ministries, Departments and Agencies (MDAs), and Local Governments (LGs) have challenges with regard to planning and budgeting, protecting, reporting, utilization and disposal of Public Land. These challenges include; inadequate record keeping, non-compliance to recognition and measurement criteria, loss of entity control due to encroachment and encumbrances, and lack of land titles, among others. These have negatively affected the quality of financial statements and hampered service delivery and fulfilment of entity mandates. \nDocuments, such as; Laws and Regulations, approved strategic plans, policy statements, budgets, Financial Statements, Asset Registers, Court case files and correspondences, Land titles and lease files, were reviewed. In addition, I interacted with entity management and discussed public land management issues. Furthermore, I physically inspected some of the pieces of land owned by the entities.", "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**4.4.1 2.2**", "16.6.1 of the Treasury Instructions, 2017 requires the Accounting officer to maintain an electronic or manual register. Furthermore, Instruction 10.12.4 of the Treasury Instructions, 2017 requires all fixed assets acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS. noted that out of the 242 pieces of land measuring approximately 184.818 hectares held, 194 pieces of titled land measuring approximately 147.755 hectares were I **Maintenance of land Register** Instruction", "advised the Accounting Officer to always ensure that all fixed assets acquired by the Authority are captured in the GFMIS Asset module, and the system is updated annually. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 9, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["recorded in the entity land/assets register. I further noted that the 242 pieces of land measuring approximately 184.818 hectares we\u2019re not recorded in the GFMIS fixed asset module, thus affecting the accuracy of the non- produced assets in the financial statements. incomplete recording of land in the land register affects the entity\u2019s ability to track and monitor all its land and misstatement of the non-produced asset in the statement of financial statements. Accounting Officer explained that effective FY 2022/23, management is using the GFMIS asset module in the IFMS system, and the update was ongoing and would take care of all the assets as advised. The The", "", null], ["**4.4.2 2.3**", "16.13.12 of the Treasury Instructions, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. noted that out of the two hundred forty-two (242) pieces of land measuring approximately 184.818 hectares held, 24 pieces measuring approximately 36.79 hectares (19.6%) valued at UGX.34,664,788,600 had encumbrances in the form of encroachment by the local population. hinder management\u2019s ability to utilize the land and pose a risk of loss of land. Accounting Officer explained that the Authority had no control over matters before Courts of Law, but once the court pronounces itself in management's favour, the Authority would take proper control over the land. I **Encumbrance on Public Land** Instruction Encumbrances The", "advised the Accounting Officer to keep track of the court proceedings to resolve all forms of encumbrances in order to ensure uninterrupted utilization of land for service delivery I"], ["**4.4.3 2.4**", "49 (c) of the Land Act, Cap 227, requires that Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. noted that out of the 184 pieces of land measuring approximately 184.818 hectares the entity held, forty-eight (48) pieces of land measuring approximately 37.755 hectares (20%) did not have land titles. of Land titles may result in encroachment, disputes and loss of public land. response, the Accounting Officer explained that management continued to engage the key stakeholders that support acquiring land titles, especially the Ministry of Lands Housing and Urban Development (MLHUD), and Buganda Land Board, among others, to expedite the process and had submitted a good number of files to the MLHUD pending titling. I **Titling and Transfer** Section Lack In", "advised the Accounting Officer to continue engaging the relevant stakeholders, especially MoLHUD and Buganda Land Board, to ensure that the remaining forty-eight (48) pieces of land are titled. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 10, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["recorded in the entity land/assets register. I further noted that the 242 pieces of land measuring approximately 184.818 hectares we\u2019re not recorded in the GFMIS fixed asset module, thus affecting the accuracy of the non- produced assets in the financial statements. incomplete recording of land in the land register affects the entity\u2019s ability to track and monitor all its land and misstatement of the non-produced asset in the statement of financial statements. Accounting Officer explained that effective FY 2022/23, management is using the GFMIS asset module in the IFMS system, and the update was ongoing and would take care of all the assets as advised. The The", "", null], ["**4.4.2 2.3**", "16.13.12 of the Treasury Instructions, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. noted that out of the two hundred forty-two (242) pieces of land measuring approximately 184.818 hectares held, 24 pieces measuring approximately 36.79 hectares (19.6%) valued at UGX.34,664,788,600 had encumbrances in the form of encroachment by the local population. hinder management\u2019s ability to utilize the land and pose a risk of loss of land. Accounting Officer explained that the Authority had no control over matters before Courts of Law, but once the court pronounces itself in management's favour, the Authority would take proper control over the land. I **Encumbrance on Public Land** Instruction Encumbrances The", "advised the Accounting Officer to keep track of the court proceedings to resolve all forms of encumbrances in order to ensure uninterrupted utilization of land for service delivery I"], ["**4.4.3 2.4**", "49 (c) of the Land Act, Cap 227, requires that Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. noted that out of the 184 pieces of land measuring approximately 184.818 hectares the entity held, forty-eight (48) pieces of land measuring approximately 37.755 hectares (20%) did not have land titles. of Land titles may result in encroachment, disputes and loss of public land. response, the Accounting Officer explained that management continued to engage the key stakeholders that support acquiring land titles, especially the Ministry of Lands Housing and Urban Development (MLHUD), and Buganda Land Board, among others, to expedite the process and had submitted a good number of files to the MLHUD pending titling. I **Titling and Transfer** Section Lack In", "advised the Accounting Officer to continue engaging the relevant stakeholders, especially MoLHUD and Buganda Land Board, to ensure that the remaining forty-eight (48) pieces of land are titled. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 10, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "Emphasis of Matter \nWithout qualifying my opinion, I would like to draw the readers\u2019 attention to the following matters, which have been disclosed in Notes 10, 12 and 15 of the financial statements of the Authority; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management of Domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Public land", "page": 9, "level": 1}}], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "3.1", "metadata": {"headings": [{"headings_0": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Public land", "page": 9, "level": 1}}], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "metadata": {"headings": [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that the Authority had a long-term liability of UGX.42,570,448,999 on its balance sheet that arose from a development credit agreement entered into on 12 th August 1991 between IDA and KCCA on behalf of Government for the improvement of waste management in the city, production of up-to-date Kampala maps and strengthening of the financial and personnel management systems and services. \nThis loan has never been serviced, and the outstanding balance of UGX.42,570,488,999 has remained on the KCCA books as an obligation pending clearance even though the Authority does not have the capacity to settle this obligation and the chance of repaying this liability is very remote. \nLong outstanding receivables overstate the entity's Payables, misleading the users of the financial statements. \nThe Accounting Officer stated that the Accountant General had been engaged for the last five (5) years with no conclusive response. \nI advised the Accounting Officer to continue following up on the matter with the Accountant General to have this debt written off. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}, [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "metadata": {"headings": [{"headings_0": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, {"headings_1": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from debts in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by parliament for that financial year. Further, Paragraph 10.9.17 of the Treasury Instructions, 2017 states, an Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year \ntaken care of in the multiyear planning. However, the risk of litigation continues to worry the Authority. \nI advised the Accounting Officer to ensure that all major works, especially multi-year projects, are allocated sufficient funds to avoid arrears which attract interest on delayed/late payments. \n3.3", "metadata": {"headings": [{"headings_0": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, {"headings_1": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, [{"headings_0": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, {"headings_1": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, {"headings_1": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, {"headings_1": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Non- remittance of statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], "page": 12, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that Statutory deductions from public officers, where applicable, shall be effected through the payroll and remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions, and workers\u2019 unions' contributions. \nI noted that by the end of the financial year, KCCA made statutory deductions amounting to UGX.4,107,020,986, which had not been remitted to the respective institutions, as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "PAYE", "2,597,162,249", "URA"], ["2", "WHT", "17,211,198", "URA"], ["3", "NSSF contributions", "1,492,647,539", "NSSF"], ["", "**Total**", "**4,107,020,986**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], "page": 12, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Details", "Amount UGX", "Beneficiary Institution"], "type": "table"}}, {"content": "Non-remittance of statutory deductions is contrary to the law and exposes the Authority to fines and penalties. In addition, the unremitted NSSF contributions may negatively affect the employees' livelihoods on retirement. The Accounting Officer explained that management was constrained with the budget to process these outstanding statutory payments but was engaging government to allocate additional funding. In addition, the bulk of the outstanding PAYE and NSSF was related to the June 2022 remittance, which has since been paid. The NSSF for casuals which were not remitted for the most part of the year was caused by delayed registration, with the NSSF part of those have been registered and now paid. Arrangements have been made for the remaining unregistered casual in collaboration with NSSF, and the remittance will be made thereafter. was responsible for nominating a Project Coordinator acceptable to the Bank for the day-to-day management of the project and constituting a Project Implementation Team (PIT) comprising a Civil Engineer, a Procurement expert, an Accountant, an Environmentalist, and a socio-Economist. I noted that the project had delays in commencement due to some factors, such as delays in obtaining necessary project approvals and lengthy procurement processes that involved obtaining the Bank no objection and contracts committee approval before advertisement was done. As a result, the project was declared effective upon signing a loan agreement on 11 th May 2021, eleven (11) months after the intended effectiveness date. Delays in commencing the projects have led to low absorption of funds and non- implementation of planned activities, which have affected the project's overall performance. The Accounting Officer stated that the project approval process involved other stakeholders, including the Ministry of Finance and the office of the Attorney General, which are beyond KCCA's control. To mitigate the delays after signing the Financing Agreement, however, KCCA secured no objection from the Bank through the MoFPED to conduct an advance procurement for both the supervising consultancy and actual works. In addition, the delay in the procurement was also caused by the impact of the Covid 19 at the beginning of the project implementation period. However, the project has now taken good strides where 4 out of the five lots of works contracts have been signed and commencement letters issued to begin in early December 2022. Other related projects and sub-projects are also in advanced stages; generally, the project is now on schedule. I advised the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the Youth livelihood Programme (YLP)", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], "page": 14, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Chapter 6 of the programme document states that youth groups should repay the loan within one year from receipt of the funds, and thereafter, all un refunded amounts attract a service fee of 5% to cater for inflation. Otherwise, the loan should not exceed three years. \nI noted that since the programmes inception, UGX.4,628,647,280 was disbursed to various youth groups in the five divisions of Kampala; however, only UGX.1,046,738,620 has been recovered, representing a recovery rate of 22%. I further noted that some groups have never made any repayment to the tune of UGX.1,291,719,451 \nFailure to recover funds from the beneficiary groups may lead to the non- achievement of the intended objectives of the revolving fund. This may be attributable to management's lack of commitment to ensure the programmes success.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that KCCA was committed to follow-up on repayments through; regular monitoring, issuing demand notices and ensuring recovery of funds; however, most groups were affected by COVID-19, but KCCA was working with the leadership of the groups to reschedule the repayments. In addition, low recovery had also been majorly due to mismanagement of funds by the beneficiaries. However, Police has been involved, and some arrests have been made, although the current guidelines and laws are not favorable. For example, those arrested cannot spend more than 48 hours in the police cells. Furthermore, the prosecutions have also had their challenges because of gaps in the guidelines from the Ministry of Gender, so KCCA have brought this to the attention of the mother Ministry/MoGLSD. \nTherefore, no collections were made during the year, although the Authority, in the FYR 2019/2020, collected UGX.3,502,864,732 before the court ruling that halted collecting these fees. \nFailure to develop and approve regulations on outdoor advertising rates has led to a loss of revenue that would have been collected and used to deliver services to the citizens. \nThe Accounting Officer explained that a draft Outdoor Advertising Ordinance was prepared with the input of the relevant KCCA technical staff and was presented to the City Executive Committee (CEC), which made their input and thereafter tabled the draft Ordinance to the Authority Council. Council referred the draft to a select committee of Councilors for their detailed review, after which it will be tabled again to the Council for its consideration. \nI advised the Accounting Officer to fast-track the approval process of the draft Advertising Ordinance to enable the Authority collect revenue from Outdoor Advertising.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "8.0 Human Resource Management", "metadata": {"headings": [{"headings_0": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}], "page": 15, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "8.1", "metadata": {"headings": [{"headings_0": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}], "page": 15, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Vacant positions in the Authority", "metadata": {"headings": [{"headings_0": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}, {"headings_1": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}], "page": 15, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I reviewed the Authority\u2019s organizational structure and noted that out of the approved 1,454 posts, only 825 (56.7%) are filled, leaving 629 posts vacant, representing a staffing gap of 43.3%. The unfilled positions included key personnel in the Authority, such as Manager Fleet and Transport logistics, Manager Human Resource operations, Manager Education Services and Director Engineering and Technical Services, among others. \nLack of key staff in the Organisation affects the performance and overall achievement of the Authority\u2019s goals and objectives, and this negatively affects the level of public service delivery. In addition, the existing staff members may be overworked, leading to demotivation and probable staff turnover. \nThe Accounting Officer explained that the process of staff recruitment by the Commissions had taken considerable time, and several stakeholders are involved. However, a progress has been made since 2018, and the number of permanent staff has increased by 33% from 558 to 830 staff. Management had made submissions to the Commission to fill some of the vacant critical positions, including recruitment of Senior positions, in line with the Budget allocations.", "metadata": {"headings": [{"headings_0": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}, {"headings_1": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}, [{"headings_0": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}, {"headings_1": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}], [{"headings_0": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}, {"headings_1": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "9.0 Management of Schools", "metadata": {"headings": [{"headings_0": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}, {"headings_1": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}], "page": 16, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "9.1", "metadata": {"headings": [{"headings_0": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}, {"headings_1": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}], "page": 16, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Operation of unlicensed and unregistered schools", "metadata": {"headings": [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], "page": 16, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 32(1) of the Education (Pre-primary, primary and post-primary) Act, 2008 requires any person, community or Organisation before the operation of a new school to obtain permission in form of a provisional license for two years. Furthermore, Section 34 states that if, after two school years, the Permanent Secretary, Chief Administrative Officer or Town Clerk is satisfied that the school provisionally licensed has met all the conditions set in the Act, such a school will be registered. I reviewed the status of licensing and registration of schools in Kampala and noted the following; Only 865 out of 1,927 schools were registered with KCCA representing 45%, while 928 schools were not registered and licensed, representing 48%. The balance of 134 schools were provisionally licensed. The provisional licenses for 102 out of the 134 schools had expired (exceeded the two years in operation) and had not been renewed, implying that the schools were operating illegally. I further noted that except for the schools which were issued closure notices as far back as 2018 but are still operating, other schools had never been issued closure notices by KCCA. The above inactions affected service delivery, and the education service standards in the city schools are at risk of declining to worrying levels. The Accounting Officer explained that the challenges are; Schools begin operating before they apply to be licensed and the activity of surveying communities to identify unlicensed schools is intensive, and the rate at which schools are mushrooming beats institutional capacity in terms of available resources. In addition, schools are licensed provisionally for two years and are licensed if they meet 100% of the basic requirements and minimum standards after two years or are put on an improvement plan. The Authority communicated to all unlicensed schools not to open come 2023, and the responsible Directorate is procuring two dedicated vehicles to improve management capacity. In the absence of the City Public Accounts Committee, the recommendations of the Internal Audit department, Auditor General and other investigation agencies may not be reviewed and implemented. Under the circumstances, I cannot confirm whether the City's corporate governance structures are adequate and well-functioning. The Accounting Officer explained that the matter was before council, and names for the PAC membership were proposed and recommended by the City Executive committee to Council, but only one member was pending approval of the Council as vetting was completed. I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}, [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}]], "page": 16, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "metadata": {"headings": [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], "page": 17, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "In 2013 KCCA started implementing the 10-year Kampala physical development plan recommendations from the consultancy report. The report indicated activity timeliness for short-term (10 years) accomplishments scheduled to end in 2022, as well as long-term accomplishments per development plan III and vision 2040. The short-term activities included; establishing a strong Transport Unit (TU), relocating the main taxi stages (Old and new taxi park) away from the City Centre and protecting and preserving Kampala\u2019s non-degraded wetlands beyond currently urbanized built areas in their natural state, among others. \nI noted that it is the final year (expiry of the ten years) of implementing the Consultancy recommendations on KPDP. However, management has not prepared an implementation and evaluation report to evaluate performance. \nIn the absence of the implementation report, I could not confirm the extent of implementation of the planned activities and the achievement of the intended goals and objectives. \nThe Accounting Officer indicated that the report to the effect would be in place by the end of FYR 2022/23. \nappears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. \nManagement Responsibilities for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kampala Capital City Authority (KCCA). \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Authority's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the authority's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}]], "page": 17, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}]], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "- Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "uncertainty exists related to events or conditions that may cast significant doubt on the Authority's ability to continue as a going concern. 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's report. However, future events or conditions may cause the Authority to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 19, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 19, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "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 them all relationships and other matters that may reasonably be thought to bear on my independence, and, where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are, therefore, the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matter raised in compliance with the legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. operations and services. One of the key programmes of NDP III 2020/21-2024/25 is D i g i tal Transformation, in which Government of Uganda, aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development. As a result of the national prioritization of ICT, I undertook a thematic audit covering three financial years\u2019 expenditure (2019/20 to 2021/22) to scrutinize the management of IT Investments across Government. The overall objective was to assess whether the IT investments in Government are strategically aligned, managed appropriately and focused on achieving the NDP III objective. The procedures undertaken covered: planning and budgeting; procurement, utilization, maintenance and disposal of IT systems; governance; and financial reporting. For 2021/2022, the entity budgeted for UGX.2,6000,000 to acquire and implement IT systems and equipment and received UGX.2,200,000,000. A review of ICT", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**11.1**", "**Disposal and Decommissioning of ICT Assets** Paragraph 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations 2014, together with the PFMA, 2015 require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted; Several IT equipment were recommended for disposal by board of survey report but were not disposed off. **ii.** All IT systems were decommissioned following procedures for data protection as required. The Accounting Officer explained that KCCA had also concluded the Board of Survey exercise, and the obsolete assets, including ICT equipment, have been identified for disposal, and the process is soon to commence. **i.**", "advised the Accounting Officer to expedite the process of disposing of the ICT equipment, per the Board of survey recommendation. I"], ["**11.2**", "**ICT Governance** governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT sustains and extends its strategies and objectives. However, a review of the ICT governance structure of the entity revealed that; **i.** There were no specific structures that steer and oversee ICT implementation at the entity. **ii.** The entity had an approved IT staff structure in line with the ICT prioritisation in NDP III. **iii.** The entity had filled only 20 (61%) out of the 33 positions of the ICT staff establishment, leaving 13 positions (39%) vacant; however, all the existing IT staff have the required qualifications. **iv.** There was no business continuity plan contrary to Section 4.6 of the National Information Security Policy 2014. IT", "advised the Accounting Officer to expedite the process of constituting the ICT Steering Committee and institute governance policies to manage ICT investments in consultation with other stakeholders effectively. I"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 20, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["The absence of ICT governance structures hampers the formulation of appropriate ICT policies, strategies and real- time upgrades of ICT interventions. In addition, it may lead to the misalignment of IT investments with the overall entity's strategic objectives. Accounting Officer explained that the Steering Committee was in the process of being constituted. In addition, the business Continuity Planning (BCP) Assessment was completed in December 2020 by a Consultant (PwC). The procurement process for the new service provider has been concluded and is now ready for award. The", "", null], ["**11. 3**", "**Manual/Off-System Statements** **Preparation of Financial** entity did not acquire any system improve accountability and reporting, and I noted that the entity was preparing financial statements manually without any system. to a result, financial statements are prone to errors due to human intervention and manipulation. Accounting Officer explained that the entity prepares two sets of Accounts, i.e. Modified cash and historical cost /accrual basis. However, Accountant General uses the IFMS, but historical cost/ accrual were manually prepared. The As The", "advised the Accounting Officer to acquire an appropriate system for the preparation of financial statements on historical cost since it\u2019s the recommended basis of accounting. I"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 21, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "12.0 Management of Public Land", "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 21, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["**4.4.4 12.1 4.4.5**", "16.13.12 of the Treasury Instructions, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that out of the 242 pieces of land measuring approximately 184.818 hectares held, 3 pieces of land measuring approximately 1.71 hectares (1%) valued at UGX.9,073,395,190 hectares were not utilized by the entity at the time of audit. Un-utilized land is susceptible to encroachment. Accounting Officer explained that management was committed to securing vacant land and the process for leasing these properties was ongoing; however, proper due diligence had to be conducted before a lease out of the property, which explains a bit of the delay. I **Utilisation Land for Delivery of Service** Instruction The", "advised the Accounting Officer to expedite the due diligence process to enable leasing out the vacant land for use. I"], ["**4.4.6 12.2 4.4.7**", "**Irregularities in Management of Leased Land** 6 of the Land Regulations, 2004 requires a lease offer made by a Board or the Commission to communicate the offer stating the terms and conditions of the offer conditioned upon payment of fees and other charges, in full Regulation", "advised the Accounting Officer to strengthen internal controls surrounding lease management I"]], "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 21, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No.", "Observation", "Recommendation"], "type": "table"}}, {"content": [["or by instalment. A review of the lease file and MOUs held by the Authority revealed the following; \uf0b7 Two leases for land measuring 0.602 hectares had expired at the time of carrying out this Audit; \uf0b7 \uf0b7 One piece of land measuring 0.455 hectares leased out had not been developed as per the conditions of the lease agreement. Out of the lease rentals of UGX.1.5bn expected in the period under review, the entity only received UGX.620m (41%) hence an under collection of UGX.880m. \uf0b7 No leases for land were renewed without payment of ground rent arrears or development of land as per the lease agreement. potentially lead to loss of revenue and public land. in lease management processes could Accounting Officer explained that all leased properties are subjected to compliance through physical planning, and no extension is approved without a compliance report; however, its normal business for leases to expire; the leasee had complained of encroachment, and management is handling . in regard to lease revenue collection, efforts are being enhanced. Irregularities The", "and ensure that proper lease agreements with clear terms are signed with prospective lessees."]], "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No.", "Observation"], "type": "table"}}, {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "metadata": {"headings": [{"headings_0": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}, {"headings_1": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I reviewed the approved PDM budget allocation for the FYR 2021/2022 and noted that KCCA had an approved budget of UGX.1,556,280,000; out of this, the Authority received UGX.1,537,621,295 (98%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}, {"headings_1": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "Revolving fund", "0", "0", "0"], ["2", "Administrative costs", "19,800,000", "19,800,000", "0"], ["3", "Gadgets and tools", "990,000,000", "971,341,295", "18,658,705"], ["4", "Staff costs", "546,480,000", "546,480,000", "0"], ["", "**Total**", "**1,556,280,000**", "**1,537,621,295**", "**18,658,705**"]], "metadata": {"headings": [{"headings_0": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}, {"headings_1": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "columns": ["S N", "Purpose", "Budgeted (UGX) amount", "Released (UGX) amount", "Variance (UGX)"], "type": "table"}}, {"content": "13.2 Absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that out of the total receipts of UGX.1,537,621,295, UGX.373,611,052 was spent, representing an absorption level of 24.3%, leaving UGX.1,164,010,243 unspent by the year-end.", "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Revolving fund", "0", "0", "0", "0", "0"], ["Administrative costs", "19,800,000", "19,800,000", "19,800,000", "0", "100"], ["Gadgets and tools", "990,000,000", "971,341,295", "353,811,052", "617,530,243", "36"], ["Staff costs", "546,480,000", "546,480,000", "0", "546,480,000", "0"], ["**Total**", "**1,556,280,00 0**", "**1,537,621,29 5**", "**373,611,05 2**", "**1,164,010,24 3**", ""]], "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Category", "Approved Estimate (A) (UGX billions)", "Release (B) (UGX billions)", "Expenditure (C) (UGX billions)", "Unspent (B-C) billions) (UGX", "% Absorptio n"], "type": "table"}}, {"content": "Under absorption of funds results in delayed or non-implementation of the budgeted activities. It also leads to the delayed achievement of the programme goal of total financial inclusion for all Ugandans. \nThe Accounting Officer explained that the beneficiary SACCOs had not been formed at the end of FY2021/22 because the PDM Secretariat had not yet provided guidelines. \nI advised the Accounting Officer to ensure that all funds are absorbed as per the work plan and, in future, ensure that preliminary activities such as the formation of SACCOs are undertaken before receipt of funds.", "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}, [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}], [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}]], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Guideline 3.6.1(c) of the step-by-step guide for rolling out the PDM at the community level issued in May 2022 by the PDM secretariat requires that the funds should be channeled directly to beneficiary PDM SACCO\u2019s accounts. \nMoFPED did not release funds to the Authority for the beneficiary PDM SACCO accounts. Delays in establishing the SACCOs caused the non-release of funds to the SACCOs, which affected the commencement of the implementation of the revolving fund.", "metadata": {"headings": [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}]], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Transfer of funds to PDM SACCO", "**PDM Guidelines by Secretariat** - Funds should go direct to PDM SACCO accounts in commercial banks **Guidance by PSST** - Funds to be sent to entity General Fund Accounts"], ["Recruitment of Parish Model Chiefs", "KCCA recruited Assistant Ward Administrators for Parish Model on three months contract, which expired on 30 th September 2022, contrary to the recommended three-year contract."]], "metadata": {"headings": [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}], "page": 24, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Subject/Area", "Areas of Contradiction"], "type": "table"}}, {"content": "Contradictory guidance to implementers of PDM causes disharmony and impairs/curtails coordination in implementing PDM activities which will negatively affect the progress of activities. \nThe Accounting Officer took note of the audit observation. \nI advised the Accounting Officer to liaise with the PDM secretariat and review the various guidelines issued and harmonize guidance given to implementers of PDM activities.", "metadata": {"headings": [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}], [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}]], "page": 24, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "14.0 Court Awards and Compensations", "metadata": {"headings": [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], "page": 24, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "In 2016, government decentralized the payment/retirement of court awards from the Ministry of Justice and Constitutional Affairs (MOLG) to the Ministries, Departments, Agencies, Local governments and State Enterprises (MDALS) responsible for causing the obligations. The decentralization of court awards and compensation was adopted to curb the accumulation of arrears arising from court awards and compensation, starting with obligations for the financial year 2016/2017. However, my preliminary findings indicate that some MDALS\u2019s still accumulate arrears from court awards even after decentralizing the payment/retirement of court awards. \nI undertook an assessment to identify risks causing the accumulation of court awards and compensation arrears in government. My initial findings pointed to issues such as; insufficient budget provisions, lack of criteria to guide payments, and lack of registers, among others. Based on the severity of the above risks, the OAG selected court awards and compensation as a focus area for the audit of selected entities for the financial year 2021/2022. \nFrom interviews conducted, management explained that the under-budgeting resulted from budget ceilings for domestic arrears set by the MoFPED during the planning and budgeting cycle. \nFailure to provide resources for the settlement of liabilities results in delayed settlement and further accumulation of interest on the outstanding debt. \nThe Accounting Officer pledged to liaise with the various stakeholders to ensure adequate resources are allocated for the settlement of outstanding liabilities. \nI await the outcome of the Accounting Officer\u2019s action to address the matter. \n14.2", "metadata": {"headings": [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}]], "page": 24, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Lack of criteria for management of Court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}], "page": 25, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "A policy guideline for compensation is an essential tool for a more rational prioritization and promotion of equal treatment and helps to explain decisions on cases that have been prioritised. \nI observed that Kampala Capital City Authority does not have formal criteria or guidelines to guide the settlement of court awards and compensations. Such guidelines would indicate priority aspects followed to guide the decision to settle an award, such as settlement criteria, payment/settlement plans, negotiations, first-in- first-out (FIFO), mandamus orders (certificate of orders), Human rights violation cases, public interest cases, and high-interest rate cases, among others. \nI further noted that the Authority paid cases without following documented criteria. Therefore, I could not confirm what criteria was being used to guide the settlement of court awards and compensations. \nThe Accounting Officer explained that the guidelines were to be developed and approved by management by the beginning of the next financial year, 2023/2024. \nI advised the Accounting Officer to expedite the process of developing formal guidelines to streamline court awards and compensation management and settlement.", "metadata": {"headings": [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}], [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}], [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}], [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}]], "page": 25, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "metadata": {"headings": [{"headings_0": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}, {"headings_1": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Guideline 53 of the Budget Execution Circular for the FY 2021/2022 states that Accounting Officers are responsible for budgeting, management and payments of salaries, wages, pension, and gratuity under their votes to ensure that all Public Servants and Pensioners are paid by the 28 th day of every month in line with Government Policy. \nI noted that during the year, KCCA budgeted UGX.12,303,859,965 for payment of pension and gratuity for the financial year 2021/2022; however, a review of the closing balance of the pension and gratuity arrears revealed that the entity had an unpaid pension and gratuity arrears of UGX.14,211,023,505. \nThis implies that there was an under budgeting to a tune of UGX.1,907,163,540 as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}, {"headings_1": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, [{"headings_0": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}, {"headings_1": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}], [{"headings_0": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}, {"headings_1": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}]], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table: Showing over/under budgeting for Pension expenditure", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}, {"headings_1": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["**Pension/Gratuity arrears**", "0", "0", "0"], ["**Pension for the year**", "7,394,692,355", "10,090,095,023", "2,695,402,668"], ["**Gratuity for the year**", "4,909,167,610", "4,120,928,482", "(788,239,128)"], ["**Total**", "**12,303,859,965**", "**14,211,023,505**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}, {"headings_1": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Details", "Total Budget (UGX)", "Balance FY-2021 (UGX)", "Variance (UGX)"], "type": "table"}}, {"content": "Failure to budget for pension and gratuity exposes the entity to litigation risks. It encourages mischarging of funds appropriated by Parliament, which negatively affects the delivery of services and negates the purpose of budgeting. Additionally, non-payment of pension and gratuity affects the livelihood of retired civil servants. \nThe Accounting Officer explained that the planning for pensioners has often been done. However, in the period under review, there were more early retirements and death cases than anticipated, which resulted in increased pension payments, affecting the budget. In addition, the Authority has always requested the MoFPED for supplementary budget, and these requests have not been attended to timely many times, the releases from the MoFPED are based on historical figures, and this is usually insufficient", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}, {"headings_1": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}, [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}, {"headings_1": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}]], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table showing absorption of Pension and gratuity funds", "metadata": {"headings": [{"headings_0": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}, {"headings_1": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [[null, null, "**(C)** **billions)** **(UGX** 0", "**(B-C) billions)**", "", null], ["**Pension/Gratuity arrears**", null, null, null, "0", "0"], [null, "", "", "", null, ""], ["**Pension for the year**", "10,090,095,023", "9,746,193,724", "343,901,299", null, "97%"], ["**Gratuity for the year**", "4,120,928,482", "4,120,928,259", "0", null, "0"], ["**Total**", "**14,211,023,5 05**", "**13,867,121,983**", "**343,901,299**", null, "**97%**"], ["", null, "", "", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}, {"headings_1": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Approved estimate (A) (UGX billions)", "Release/Warr ant (B) (UGX billions)", "Expenditure", "Unspent", "", "% Absorption"], "type": "table"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 27, "level": 2}}, {"headings_1": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Under absorption of released funds results in non-payment of pensioners, which affects the well-being of the affected pensioners \nThe Accounting Officer explained that processing pensions requires verification and authentication from various external stakeholders, such as Administrator General for death, and NIRA for birth certificates which consumes time. In addition, there were cases of delays in the process of setting suppliers on the IFMS system. \nI advised the Accounting Officer to expedite the process of pension verification and setting up suppliers on IFMS to ensure that all pensioners are paid and on time.", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 27, "level": 2}}, {"headings_1": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}, [{"headings_0": {"content": "(UGX", "page": 27, "level": 2}}, {"headings_1": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX", "page": 27, "level": 2}}, {"headings_1": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}]], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "15.3 Timely access to the pension payrolls", "metadata": {"headings": [{"headings_0": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months of the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately after the Letters of Administration are issued and/or the early retirement has been granted. \nI noted that thirty-two (32) pensioners were delayed accessing the pension payroll. The average delay was 119 days; some pensioners sometimes delayed for more than 300 days. Delayed access to the pension payroll denies retirees their pension and may result in unspent pension funds and accumulation of pension arrears.", "metadata": {"headings": [{"headings_0": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 27, "level": 2}}, [{"headings_0": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 27, "level": 2}}]], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "15.4 Payment of Pensioners without life certificates", "metadata": {"headings": [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}], "page": 28, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 6.8 of Establishment notice no 3 of 2020 issued by the Ministry of Public Service states that responsible Officers must ensure that all pensioners on the payroll annually fill out life certificates before effecting payment. In case the survivors are entitled to benefits in accordance with the law, this category of survivors should also produce death certificates, letters of administration, and an estate account certified by the bank. \nI reviewed the Authority\u2019s pensioners\u2019 personal files and noted that twenty-five (25) pensioners above the age of 75 had no updated life certificates on their files to confirm their existence and justification for pension payment. \nWithout these documents, I could not verify and confirm whether the Authority is paying bona fide pensioners. \nThe Accounting Officer explained that the Authority always undertakes verification of pensioners every year to ensure that life certificates are obtained, until 2019, when COVID-19 made it impossible to undertake verification of pensioners. However, in May 2022, KCCA started the process, and over 95% of the pensioners have been verified and obtained a life certificate. The remaining few that had challenges of movements and those not reached were being followed up. \nI advised the Accounting Officer to expedite the follow-up of all unverified pensioners and send/circulate reminders to enable them to file their updated life certificates with the Authority as soon as possible. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}, [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}], [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}], [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}], [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}], [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}]], "page": 28, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}, {"headings_1": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}], "page": 28, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Kampala \n27 th December, 2022", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}, {"headings_1": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}], "page": 28, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Appendices Appendix I: Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}], "page": 29, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["1", "Completed Phase- 1renovation of a classroom block at Munyonyo", "500,000", "\uf0b7 At the time of area inspection, the renovated already developed cracks at the wall and floor. had", "Renovated wall developing cracks as the door", null], ["2", "Removed asbestos sheets and renovated 24 classrooms at Kololo SS (Phase 2)", "541,566", "\uf0b7 At the time of inspection, the construction of the 24-classroom block was not complete and the classes were not in use. \uf0b7 The other classes in use were not replaced with iron sheets. The classes still had the old asbestos roofing\u2019s.", "Kololo school still undergoing construction", "Kololo classes with asbestos still on the roof"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}], "page": 29, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity inspected", "Total expenditure UGX \u201c000\u201d", "Summary of findings", "Pictorial evidence from Inspections", ""], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}], "page": 29, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["3", "Renovated a classroom block at Uganda School for the Deaf- Ntinda under the auspices of PIFUD (100% complete", "6,000", "\uf0b7 the classes, Although management had painted the classes were leaking and hence damaging the painted walls.", "Ntinda school of the deaf painted but with leaking roof.", ""], ["", "Completed renovation works at Luzira C/U Primary School with a donation by the schools friends in Netherlands", "68,987", "\uf0b7 At time of inspection 7 th November 2022, all painted areas had lost color because of application of only one coating", "", ""], ["", "Construction of Kiswa Health centre Phase I works were 100% Completed", "1,565,397", "\uf0b7 At the time of inspection phase 1- works of casting the floor, poles, double shafts and block work purported to have been completed were not yet complete", "Kiswa health centre three first level without columns", "Partitioning wall, which is part of first phases have not been completed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}], "page": 30, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity inspected", "Total expenditure UGX \u201c000\u201d", "Summary of findings", "Pictorial evidence from Inspections", ""], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}], "page": 30, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents - ii", "List of Acronyms - iii", "Report of the Auditor General on the audit of financial statements of Kampala Capital City", "Authority for the year ended 30 th June, 2022 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the Approved Budget - 1", " 2.0 Management of Public land - 6", "Emphasis of Matter - 8", " 3.0 Management of Domestic arrears - 8", "Other matter - 9", " 4.0 Delayed commencement of the Kampala Rehabilitation Project - 9", " 5.0 Nugatory expenditure -Interest on delayed payments: UGX.94,811,339 - 10", " 6.0 Implementation of the Youth livelihood Programme (YLP) - 11", " 7.0 Delay to operationalise the 2019 outdoor advertising ordinance - 11", " 8.0 Human Resource Management - 12", " 9.0 Management of Schools - 13", " 10.0 Review of KCCA Mandate - 13", "Other Information - 14", "Management Responsibilities for the Financial Statements - 15", "Auditor's Responsibilities for the audit of the Financial Statements - 15", "Other Reporting Responsibilities - 16", "Report on the Audit of Compliance with Legislation - 16", " 11.0 Management of Information Technology (IT) Investments in Government - 16", " 12.0 Management of Public Land - 18", " 13.0 Parish Development Model (PDM) - 19", " 14.0 Court Awards and Compensations - 21", " 15.0 Management of Pension and Gratuity - 22"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Kalungu District Local Government Report of The Auditor General 2023.chunks.json b/reports/chunks/Kalungu District Local Government Report of The Auditor General 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..0400703ce1c2e9785c130bb7cd3cbdd5d8ded368 --- /dev/null +++ b/reports/chunks/Kalungu District Local Government Report of The Auditor General 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KALUNGU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIn;", "metadata": {"headings": [{"headings_0": {"content": "ORIn;", "page": 1, "level": 2}}], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "VAT", "metadata": {"headings": [{"headings_0": {"content": "VAT", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIn;", "page": 1, "level": 2}}], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Sey \na\\\\ COpy / \nOFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "VAT", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIn;", "page": 1, "level": 2}}, [{"headings_0": {"content": "VAT", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIn;", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of Contents \na \nii ere eee ees List OF ACFONYIMS......c.cccccccessssssesssssssesesescevsvesessssesscscssvsvsssasssssasisevevsvessvsusassvavavsusevavenstsasatatisevsveveusseseeees iii OPINION \nA 000 ceccceesessseseesesesnenescsusnessnsnsssssessssssssasessscsvevassusstsutuvevsusevevsessusecessevevevsevevsesasensueatavsetensess BASIS FOR OPINION .............nessnssssenennnsnsnsnenenennnnnnnnnnnnnnnnnnnnennnnnnennnnnnnnnenennnnnnnnennnnnnnenn A KEY AUDIT MATTERS.........ennnnsenssenenssenennnnnnnnnnnnnnnnnnnnnnnennennnnnnnnnnnnnennenenennnennenenene 1 1.0 Implementation of the Approved Budget...................nnnnnn 1 2.0 Management of the Government Salary Payroll......uuueaseaeeassseseeenenennne 8 EMPHASES OF MATTER esssisssssstsctnicnenarnesnenenrccmsnsness \n10 nssncasvan snes eneuesunia ic ves wis vmancnesnuseneaccunaseusseety syste 3.0", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], "page": 2, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets... 11 4.0 \nUtilisation of local revenue at source by Lower Local Government.........:.c:cccsccseseeeeee: id RO aE UE TS 41 orc EEE men En \nEEE 5.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 11 >s.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant........eeeeeeeeseesee 12 3.2 Education Development Grant .........ccccccccccscscesssessscesesccssscscscsvescsnsstscsessesecavsesavevsrsevseeaserenens 13 5.3 Micro Scale Irrigation.............eeeneenssnnennnnnnnnneennnnnnnnnennnneeenennnennnn 16 5.4 YLP ANd UWEP 1a. \n19 ceeseesesseessssesesssssessevssestsvssssssssusscsusavensavevsusesusevsecevsveevavsevavevsueavaeetaees 5.35. Understaffing 20 .............ennnnnnnnnnnnnennnennnnnnnnnnnnn een OTHER INFORMATION ..........enesnssennesensnsennnnnnnnnnnnnnennnnnennennnnnnnnnnnnnnnnnnnnnnnnnnnnnennenneneennn 21 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............... 21 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........c.cccccseseeeeees 21 OTHER REPORTING RESPONSIBILITIES ..0......ccccccccsscsssscscssssesesesusscsssvssecsvsecsususevensevevsesevssesecanees 23 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .............eennnnnen 22 5.6 Implementation of the Parish Development Model... 22 \nList of Acronyms \n\\| Acronym \\| Meaning DLG \nDistrict Local Government DSC \nDistrict service commission GoU Government of Uganda HLG \nHigher Local Government \n\\| \nICT Information Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions MAAIF \nMinistry of Agriculture, Animal industry and husbandry MoFPED \nMinistry of Finance, Planning and Economic Development MoPS \nMinistry of Public Service \\| \nNDP \nNational Development Plan PBS", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 3, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "PDC \nParish Development Committees PDM \nParish Development Model PDMIS \nParish Development Management Information System \\| \nPFMA \nPublic Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], "page": 3, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nUWEP Uganda Women Empowerment Project \nYLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KALUNGU 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 Kalungu 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 Kalungu 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": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District 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. \nT have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents\u2019 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 Kalungu 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.35,799,726,721 out of which UGX.33,417,113,266 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding UGX \nUGX 1 Recurrent (Wage \n25,018,271,193 \\| 24 ,834,448,302 99.3 Recurrent (Non-wage) 7,352,068,159 5,958,892,627 81 \\| Development 3,429,387,369 2,623,772,337 76.5 Total \n35,799,726,721 \\| 33,417,113,266 93.3 \nOut of the total warrants of UGX.33,417,113,266 I reviewed the utilisation of warrants worth UGX.25,219,096,271(75.5%) as summarised in the table below \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}]], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "sai", "metadata": {"headings": [{"headings_0": {"content": "sai", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "warrants 1 Wage expenditure (general 23,018,165,056 23,018,165,056 69% salaries, gratuity and pensions) \n2 PDM expenditure audited \n3 DDEG \n4 Education grant - Formerly SFG \n37,020,955 23,055,186,011 69% 293,203,073 23,348,389,084 70%", "metadata": {"headings": [{"headings_0": {"content": "sai", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "sai", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "211,043,808 23,559,432,892 71%", "metadata": {"headings": [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "6 Micro Irrigation 524,347,428 24,083,780,320 72% 7 Water development grant 329,828,966 24 413,609,286 73% 8 Budget outputs sampled(URF) 805,486,985 25,219,096,271 75% Total of the utilised warrants 25,219,096,271 \naudited \nOut of the total warrants of UGX.33,417,113,266 in the financial year 2022/2023, UGX.20,720,932,249 (69%) was spent on wage costs (general staff salaries only) for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this report. \nNo Observation Recommendation N Source Approved Actual Variance \noO budget Collection (UGX) \n(UGX) s (UGX) \n0 Tax Revenues 251,041,162 97,800,00 153,241,162 \n1 \n0 \n0 Non-Tax 951,977,199 159,643,23 792,333,965 \n2 Revenues 4 \nTotal 1,203,018,36 257,443, 945,575,12 \n1 234 7 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nN\\| Out-put Activity Purpose of Budget o the un- Amount implemented (UGX) activities \n1\\| Coffee The To improve 56,348,600 Productivit establishment of training of \ny \na demonstration farmers which Managem on Micro-Scale are taking up ent Irrigation in micro irrigation Kalungu Town- equipment. council \nand \nassorted", "metadata": {"headings": [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}, [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}], [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}], [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}], [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}], [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "complementary", "metadata": {"headings": [{"headings_0": {"content": "complementary", "page": 6, "level": 5}}, {"headings_1": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}], "page": 6, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "activities \n2 \nThe day to day To improve 518,226,52 support activities the day to day 7 \nin the support \ndepartments of activities of administration, the district. \nFinance, statutory \nbodies, and \ncommunity. \n3 \nPart \nof There were no 371,000,00 UGX.945,575,127 activities 00 reported as affected since uncollected spending was \nrelates to at source. \nrevenue collected \nby the lower local \ngovernments \namounting to", "metadata": {"headings": [{"headings_0": {"content": "complementary", "page": 6, "level": 5}}, {"headings_1": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}], "page": 6, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.371,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.371,000,000", "page": 6, "level": 5}}, {"headings_1": {"content": "complementary", "page": 6, "level": 5}}], "page": 6, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "not remitted to \nNo Observation - Recommendation governments amounting to UGX.371,000,000. This money however, \nwas not remitted to the District revenue collection account to be \ncaptured on IFMS. The Accounting Officer further indicated that this \nanomaly was communicated to responsible staff to ensure that all \ncollections are remitted to the District revenue collection account. \n] 1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.34,519,481,959 to I advised the implement the various programmes, out of which Accounting Officer to UGX.32,993,435,584 was warranted resulting in a shortfall of rollover all the UGX.1,526,046,375 representing 96% performance.", "metadata": {"headings": [{"headings_0": {"content": "UGX.371,000,000", "page": 6, "level": 5}}, {"headings_1": {"content": "complementary", "page": 6, "level": 5}}, [{"headings_0": {"content": "UGX.371,000,000", "page": 6, "level": 5}}, {"headings_1": {"content": "complementary", "page": 6, "level": 5}}]], "page": 6, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "unimplemented", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], "page": 7, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "activities to the The performance of warrants for each of the programmes is shown in subsequent year. Appendix 2(a); \nA sum of UGX.1,526,046,375 not warranted was meant for the activities which were either partially or not implemented at all. Appendix 2(b) refers. \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Training of beneficiary farmers and support supervision activities to enhance adoption and utilization of productivity enhancing inputs. \ne Gravelling, slashing and drainage works on Kyamulibwa-Kisawo- Lusango road 11.2kms and Kyamulibwa-Towa-Kabaale road (Headwalls and entire gravelling was not done). \ne Funding for UWEP groups. \nThe Accounting Officer explained that the district had no control on \nthe unwarranted amount. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of I advised the UGX.540,000,000 from the various programmes out of which Accounting Officer to UGX.191,063,687 was warranted resulting in a shortfall of roll over the affected UGX.348,936,313 representing 35% performance. \noutputs to the subsequent year. \nThe performance of warrants for each of the programmes is shown in \nthe table below; \nAppioved \nWarrants Variance % Programme budget \n(UGX) (UGX) funding UGX \nHuman \nCapital 540,000,000 191,063,687 348,936,313 Development \n191,063,687 348,936,313 \nNo Observation Recommendation including \nmentorships, \nsupport \nsupervision and \ndata quality \nassessments. \nTotal \n348,936,313 \nAs a result of failure to warrant the budgeted funds, district could not implement the following; \ne HIV service delivery activities including support supervision, care and treatment and meetings. \ne Malaria activities including mentorships, support supervision and data quality assessments.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}]], "page": 7, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the district had no control on \nthe unwarranted amount. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.33,417,113,266 availed during the I \nadvised the year, UGX.30,866,446,166 was utilized by the entity resulting in un- Accounting Officer to utilized warrants of UGX.2,550,667,100 representing utilization of ensure that planned 92.4% as shown in Appendix 3(a); \nsupply of micro equipment, \nThe warrants that were not utilized were meant for key activities that recruitments be done were partially or not implemented at all as shown Appendix 3(b). \nin the subsequent financial year. \nAs a result of failure to utilise warrants; \ne About 40 potential beneficiaries not supported to receive Micro- \nScale Irrigation equipment \ne Some retires were not paid monthly pension", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], "page": 8, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Partial completion of a 2 classroom block at St.Kalongo P/S\n3. Payment of retention fees for Lukaya Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], "page": 10, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Refer to Appendix 5 for details. \nThe Accounting Officer explained that partially implemented activities are attributed to the failure to pay co funding by farmer for supply of micro irrigation, delays my contractors to finish contracts and rectifying the defects on Lukaya Seed Secondary School. The supplementary budget for road fund was UGX.400,000,000, however, amount realised was UGX.150,000,000. \n1.7 Delivery 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: \n1.7.1Service Delivery under Uganda Road fund \nI sampled three (3) out of ten (10) activities with a total expenditure of UGX.184,000,000. The significant findings are provided in the table below. \nN Progr Activity Source of Total Pictorial Summary of Audit \nOo amme details \\| funds expenditu evidence findings (Time, conclusion \n\\} re (UGX) Quality, \n\\| \n' Quantity, Cost \u2014 \n\\| and \\| \nIntegr Mechanized \nURF 86,200,000 ated maintenance \nTransp of 11 km of \nort Kyamulibwa- \nInfrast Kiwawo- \nructure Lusango road \nAnd \nService \nSs Rehabilitation URF 47,8000,00 \n\\_ Functionality) \nAt the time of Works had been a inspection the completed on . \nBa road works were time. \n\u2019 complete by 21 Rains had November 2023 damaged certain sections. \nAt the time of Works had been of 7.8km \n0 inspection the completed on Kabale Towa \nwie, , \n\\| road works time. Bushy were \nSemusoga \nre complete by 21 roadsides. road \n\\* : November 2023 \nRehabilitation URF 50,000,000 of 5.5km \nLukaya \n! \nAt the time of At the time of inspection the inspection the road works were road works were \n\\| SN \\| Focus Area \\| Key Observation \n\\| Key recommendation(s) \\| 1; \n\\| Water \neTesting of water quality was not \\| e I advised the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}]], "page": 10, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "fully done for the existing water \\| \nto test fully all the water sources \\| sources \\| as per \ngrant \\| to confirm if the water is the guidelines. \\| \n\\| \nsafe for human consumption. \\| \n\\| \n\\| This affects the quality of the \\| \nwater the society consumes,", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}, [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}]], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| ee", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\| whether it issafeforonsumpton. \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Education \neConstruction of 2 classroom block", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "e I advised the Accounting Officer \\| \n\\| Development jet Kalongo P/S was not fully to carry out more monitoring Grant \ncompleted by the end of the \nand supervision to ensure timely \\| FY2022/23. completion of work. \n\\| \nThis affects the service delivery \n\\| tt and use of the classroom block, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}, [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. \\| Microscale", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| eOnly 8 of 66 micro irrigation \nout \\| \u00a2 \nI advised Accounting Officer to \\| 1 \n\\| irrigation \n\\| equipment were supplied and \\| increase on sensitization and \\| \\| installed. \n\\| mobilization of farmers for the \\| \\| \n\\| \\| \n\\| uptake of the micro scale \\| \\| This affects the beneficiary \\| equipment co funding from \\| \\| \n\\| farmers that were to benefit from \\| government. \n\\| \\| \n\\_\\_\\| project. \\|", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}, [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| however, the rains had spoiled to carry out maintenance of some sections of the roads. \nroads regularly to keep them in good condition. \nee EEE es \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nApprov Supple Revise Warra Paymen Unspent ed menta d nts ts (UGX) Balance Budget ry Budge (UGX) (UGX) (UGX) (UGX) t", "metadata": {"headings": [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}, [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 12, "level": 2}}, {"headings_1": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "17,409, 4,312,1 21,721, 21,721, 20,720,9 1,000,600, 337,958 95,245 533,20 533,20 32,249 952 \n3 \n3 \nFrom further analysis, I noted that; \ne There was an under absorption of UGX.14,103,584 \ne The supplementary funding of UGX.986,497,368 was not fully utilized", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 12, "level": 2}}, {"headings_1": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that permanent Secretary Ministry \nof Public Service issued a circular dated 25th April, 2023 in regard to \nsuspension of clearance to recruit staff in Ministries, departments, \nAgencies and Local Governments, for FY 2022/23.This affected the \nrecruitment of new staff in FY 2022/23 though an under absorption \nof wage budget. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,803 employees on the IPPS payroll of which 1,699 I advised the Accounting (94.2%) were fully verified, 96 (5.3%) partially verified, and Officer to liaise with the 8(0.5%) did not show up \nMinistry of Public Service to ensure immediate clean In addition, 11 individuals had not accessed the payroll by end of up and update of the June, 2023. These were captured as new records in my payroll. For the individuals determination of the District wage bill. \nthat did not physically appear and were not The following observations were made; \naccounted for by the Accounting Officer, the a) Out of 1,699 (94.2%) employees appeared for the validation \nmatter should be exercise and presented all the pre-requisite documents to \ninvestigated. \nconfirm their existence and regularity of recruitment. \nb) 96 (5.3%) employees appeared for headcount were partially \nvalidated due to lack of minutes/extracts from other Service \nCommissions to support their first appointment.", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 12, "level": 2}}, {"headings_1": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 12, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 2}}], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "A total of 8 (0.5%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \nThree (3) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \nTwo (2) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of \nand those who are known to \nfirst appointment was being done for these employees as some of these staff were first appointed in service from other Districts and accessing these minutes was still a challenge. The Accounting Officer added that, all efforts were still being done to ensure that all these minutes were accessed. \ne New Records \nThe Accounting Officer explained that these employees had either been recruited newly, transferred services or were deleted due to abscondment or forged appointment minutes. 2.3 Inconsistencies in Employee Details", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 12, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 2}}, [{"headings_0": {"content": "c)", "page": 12, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 2}}], [{"headings_0": {"content": "c)", "page": 12, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 2}}], [{"headings_0": {"content": "c)", "page": 12, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], "page": 14, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure corrective actions are taken to ensure all \n5.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nKalungu District the received the entire amount of UGX.329,829,614 budgeted which was equally spent during the financial year. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \nPlanned quantity Actual uanti \nRural Water and Construction of boreholes \n3 3 \nSanitation Sub- Rehabilitation of boreholes 20 \n20 Grant (traditional Water tanks HDPE 8 8 - \ncomponent \nPiped Water Sub- Construction of piped water 1 \n1 \nGrant (UgIFT scheme at Lwabenge water", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}]], "page": 14, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 6}}], "page": 15, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "system", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 15, "level": 5}}, {"headings_1": {"content": "component)", "page": 15, "level": 2}}], "page": 15, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 15, "level": 5}}, {"headings_1": {"content": "component)", "page": 15, "level": 2}}], "page": 15, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "system", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless \u00b0 \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nOnly 16 (3.2%) of the existing water sources were tested contrary to the \u00b0 \nstandard requirement of 20%. This is shown in the table below; \nSN Category Number Percentage Number Percentage Percentage Percentage of of water required to tested actually untested tested water sources be tested tested sources (a) (b) (a-b) suitable for human consumption. \n1 Existing 502 20% 16 3.2% 16.8% 100% rojects \n2 New 3 3 100% 0% 100%", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}]], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total 505 \\| \\|\\_\\_\\| \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that funds realised were insufficient to carry out tests for the 20% of the existing water sources required by the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}, [{"headings_0": {"content": "projects", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}], [{"headings_0": {"content": "projects", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with Ministry of water and environment for adequate funding to carry out tests of up to 20% of the existing water sources. \n\u00b0 Existing water facilities \nDetails in the annual work plan/situation report showed that 300 water sources out od 1387 were nonfunctional, as shown in the table below; \nItem description Total water Functional Non-functional % of non- points in the \\| facilities facilities functional district \nNo of protected wells 111 62 49 44% \nThe Accounting Officer explained that the Ministry cf Water and Environment had issued guidelines stopping rehabilitation of shallow wells since the quality of the water was not suitable for human consumption and the guidelines only allowed use of 15% of the development grant for rehabilitation of deep boreholes. \nRecommendation \nI advised the Accounting Officer to liaise with the respective authorities to decide on whether to remove the shallow wells among the water source facilities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}]], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "rehabilitated.", "metadata": {"headings": [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 18, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5.2 Education Development Grant \nThe Education Development Grant, formerly School's 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.365,105,867 for the construction of; two (2) classroom blocks, two (2) 5 stance pit latrines and Renovation of 15 classrooms. Details in table below; \nS/N Project Name and Contractor \nlocation \nContract Start End Status at amount date date 30/06 /2023 1 Construction of a 5- Ealbad Construction and 23,358,454 23/11/20 29/02/20 Fully \nstance pit latrine at General Supply SMC - \nKapeere Memorial P/S Ltd \n22 23 implemented \n2 Construction of a 5- Ealbad Construction and 23,358,454 23/11/20 29/02/20 Fully stance pit latrine at General Supply SMC - \nKayungu Parents P/S Ltd \n22 23 implemented \n3 Construction of a 2 Jahe classroom block at Contractors St.Jude Kisaawa P/S \nBuilding 67,998,680 23/11/20 29/02/20 Fully \n22 23 implemented \n4 Construction of a 2 Tamcase (U) Ltd classroom block at \nKalongo P/S \n69,880,713 23/11/20 29/02/20 Partially 22 23 Completed \n5 Renovation of 15 Green Base Services 40,474,512 17/04/20 17/06/20 Fully classrooms at St. and Contractors (U) Ltd \nThereza Bwanda P/S \n23 23 implemented \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n5.2.1 Positive observations \nI noted the following areas where management had commendable performance; \ne Project planning, allocation of funds and budgeting, expenditure procedures all adhered to the grant implementation guidelines. \n5.2.2.1 Review of Budgeting and allocation \na) Funding and absorption of Education Development Grants funds \nThe District received all the budgeted funds of UGX.365,105,867, out which UGX.211,043,808 (57.8%) was spent by the end of the year, resulting in an under absorption of UGX.145,062,059. \nUnder absorption of released funds negatively led to non-completion of the construction works of a 2 classroom block at Kalongo P/S thus affecting service delivery since planned activities were partially implemented. \nThe Accounting Officer explained that the partial implementation was due to delays from contractors and defaults found on some buildings that needed to be corrected.", "metadata": {"headings": [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], "page": 19, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to carry out monitoring and supervision of projects to ensure are done by contractors adhere to timelines and work schedules. \n5.3 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kalungu District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKalungu District received all the budgeted funds of UGX.644,926,506, to implement the following activities. \nSN Category Activity Planned Actual uantity quanti 1 Capital Development (micro Installation of irrigation 66 8 scale irrigation equipment) equipment \n2 Complementary services Training of farmers 12 12 Setting up demo farms \n1 [4 \nI designed audit procedures to assess whether the utilization of the micro scale irrigation grant was done in accordance with the grant guidelines. \nThe following were my observations; \n5.3.1 Positive observations \n5.3.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and noted the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}]], "page": 19, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 20, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e The District received a sum of UGX.644,926,506 budgeted out of which UGX.483,729,237 (75%) was utilised resulting into unspent balance of UGX.161,197,269 (25%) as shown in the table below; \nItem Revised Warrants/ Total Variance % budget Release expenditure (UGX) absorpti (UGX) (UGX) (as per on payment file)", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}, [{"headings_0": {"content": "following;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}]], "page": 20, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 5}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], "page": 20, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "| | | | : 7 = | |", "metadata": {"headings": [{"headings_0": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "irrigation \n\\| ent Ltd \\| \n\\| fully nted and \\| \n\\| equipme \\| \\| \\| \\| \\| installed functiona \\| \\| i \\| nt \\| \nand I. \\| \u0131 \n\\| \n\\| \\| \\| functional \\| \\| \\| \\| \\| \\| \n\\| \\| \\| a a \n\\| \\| in coffee \\| \\| \\| plantation. \\| \\| \\| Irrigation \\| \\| \\| \\| \\| \n\\| \\| \\| \\| system, \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}, [{"headings_0": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}]], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| | | | | 26/06/2023 | | |", "metadata": {"headings": [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| \naf \\| \n\\| \\| \\| ply \nSup a an I \npl \\| ee el \\| \n\\| rigation Aloysiou \\| Ligeia 000\\} Saar system is impleme \\| \\| \nBalton \\| erie \u201c1 Irrigation Fully \\|", "metadata": {"headings": [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}], [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}], [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}], [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}], [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}]], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 21, "level": 4}}, {"headings_1": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "16,301, Dil", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 21, "level": 4}}, {"headings_1": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| | | | | i Ltd |", "metadata": {"headings": [{"headings_0": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "fully nted and \\| I 01 equipme s \n\\| \\| \\| \\| \\| \\| \\| \\| installed \\| functiona \n\\| \n4 \nnt \\| \\| \\| and ia \\| \u00a9 \n\\| \nN \\| Prog : Activity : Name", "metadata": {"headings": [{"headings_0": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}, [{"headings_0": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}]], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "metadata": {"headings": [{"headings_0": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}, {"headings_1": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": ": oO. \\} details \\| \u201a \\| \nram \nof (Village, \\| ent equipm evidence \\| of findings \\| conclusio ent '", "metadata": {"headings": [{"headings_0": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}, {"headings_1": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}, [{"headings_0": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}, {"headings_1": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "; Parish |", "metadata": {"headings": [{"headings_0": {"content": "; Parish |", "page": 22, "level": 3}}, {"headings_1": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "me benefici supplier Ent \\| \\| (Time, ; 3 ; Response \\| (UGX) \\| ces \nary and and i \n\\| \nsub- procure \\| \nCost er t \ncounty ment Functionali \n' referenc ty) \n\\| \ne \nSupply Keminta Balton 24,467, Irrigation Fully :", "metadata": {"headings": [{"headings_0": {"content": "; Parish |", "page": 22, "level": 3}}, {"headings_1": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}, [{"headings_0": {"content": "; Parish |", "page": 22, "level": 3}}, {"headings_1": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 22, "level": 3}}, {"headings_1": {"content": "; Parish |", "page": 22, "level": 3}}], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u201a \nre Uganda 000 system is impleme \\_ irrigation Rehema Ltd \n. fully nted and \\} \nequipme \\| \\| installed functiona \\| \n; \nnt \\| and I, \\| \ni \nfunctional \ni i \n-\\| \n\\| \n\\| H \\| in a coffee \\| \\| \\| \\| \n\\| : \\| i", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 22, "level": 3}}, {"headings_1": {"content": "; Parish |", "page": 22, "level": 3}}, [{"headings_0": {"content": "of", "page": 22, "level": 3}}, {"headings_1": {"content": "; Parish |", "page": 22, "level": 3}}], [{"headings_0": {"content": "of", "page": 22, "level": 3}}, {"headings_1": {"content": "; Parish |", "page": 22, "level": 3}}], [{"headings_0": {"content": "of", "page": 22, "level": 3}}, {"headings_1": {"content": "; Parish |", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| | | | | | b | \u2018 |", "metadata": {"headings": [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| i \\| plantation tion. \\| \\| \\| \\| \\| \\| \\| \u201cIrrigation \n\\| \ni \\| \n\\| \n\\| \\| \\| \\| system \\| \\| \nI. \nJ \\| 26/06/2023 \\| \nL \n5.4 YLP and UWEP \n5.4.1 Youth Livelihood Program (YLP) recoveries", "metadata": {"headings": [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}, [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The YLP is responsive to Uganda\u2019s Vision 2040 whose mission is to realise \u201ca Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years\u201d. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/11,2014/15),\u201cGrowth, Employment and Social Economic Transformation for Prosperity\u201d. The National Development plan (NDPII2015/16-2019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the YLP was one of the Government's strategies for ensuring inclusive growth for the youth population segment in the country. \nA review of Kalungu\u2019s progress report revealed that since 2014/2015 when the program was launched, Government injected a total amount of UGX.871,108,800. During the year under review UGX.250,956,534 had been recovered, leaving an outstanding balance of UGX. 620,152,266 as shown in Appendix 7. \nThis implies that 71% of the funds remained unrecovered thus hindering the program from achieving its intended objectives.", "metadata": {"headings": [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}, [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5.4.2 Uganda Women Enterprise Prograni(\\{UWEP) recoveries \nThe UWEP is responsive to Uganda\u2019s Vision 2040 whose mission is to realise \u201ca Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years\u201d. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/11/ 2014/15), \u201cGrowth, Employment and Social Economic Transformation for Prosperity\u201d. The National Development plan (NDPII2015/16-\u20142019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the UWEP was one of the Government's strategies for ensuring inclusive growth for the women population segment in the country. 554,750,000 \n187,962,680 366,787,320 \nA review of the progress report revealed that since 2017/2018 when the program was launched, Government injected a total amount of UGX.554,750,000. During the year under review UGX.187,962,680 had been recovered, leaving an outstanding balance of UGX.366,787,320 as shown in Appendix 8 \nThis implies that 66% of the funds remained unrecovered thus rendering the program a failure to the set objectives. \nThe Accounting Officer explained that they faced a number of challenges including displacement of the beneficiary youths who had no permanent places of aboard, other youth projects got affected by COVID 19 where many of them lost track of their projects, it is also highly costly to carry out enforcement exercises and most of these group members can hardly be reached through phone calls as they changed their contacts.", "metadata": {"headings": [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}, [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}]], "page": 23, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}], "page": 23, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to design strategies of ensuring recovery of funds from the youth groups to ensure continuity of the revolving fund. And also liaise with the line ministry for operational funds to enforce recovery of the outstanding funds. \n5.5 Understaffing \nRegulation 15 (a) (A-a) of the Public Service Standing Orders, 2010 mandates the Ministry of Public Service to determine the structure, terms and conditions of service of Local Government. \nOut of the approved structure of 173 positions at Kalungu district, 88(51%) positions are filled leaving 85 (49%) positions vacant including 28 senior positions. The key", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}]], "page": 23, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], "page": 24, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the District Service Commission and Ministry of Public Service to have the vacant positions filled once the ban has been lifted. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kalungu District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary. \nAUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}]], "page": 24, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. \noe Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. \nEvaluate the appropriateness of accounting policies used and the reasonableness of eo \naccounting estimates and related disclosures made by management. \nConclude on the appropriateness of management's use of the going concern basis of oe \naccounting 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\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the District to fail to deliver its", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], "page": 25, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "mandate.", "metadata": {"headings": [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Evaluate the overall presentation, structure and content of the financial statements, e \nincluding the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI 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. \nI 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. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOTHER REPORTING RESPONSIBILITIES \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on \nhousehold 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", "metadata": {"headings": [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}, [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}]], "page": 25, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}], "page": 26, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "It 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; \n5.6.1 Funding of PDM Activities in the District \nMoFPED released a sum of UGX.3,700,000,000 to finance 37 PDM SACCOs in Kalungu DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.37,020,955 for the PDM Administrative costs, which was paid to PDCs. \n5.6.2 Positive Observations \nI noted the following areas where the District had commendable performance; \noe UGX.37,020,955 meant for-PDM \u2018Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. \nIn all 10 SACCOs, the leadership vetting committees were elected and \u00b0", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}, [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}], [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}], [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}], [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}]], "page": 26, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "inaugurated", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All 10 PDM SACCOs trained PDM SACCO members during the meeting \n\u00b0 \nBy the time of the first general meeting, the 10 sampled PDM SACCOs had \u00b0 \nalready received funds \nThe trainings of trainers were carried out. \n\u00b0 \n5.6.3 Areas of Improvement \nI noted the following areas where the District needed improvement; \n5.6.3.1 \nDelayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO, \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted that the 37 SACCOs delayed to receive funds in all the 4 quarters of the FY as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}, [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}], [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}], [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}], [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}]], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "En] Dateor", "metadata": {"headings": [{"headings_0": {"content": "En] Dateor", "page": 27, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 27, "level": 1}}], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. of PDM SACCOs release \npaid on the date", "metadata": {"headings": [{"headings_0": {"content": "En] Dateor", "page": 27, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 27, "level": 1}}, [{"headings_0": {"content": "En] Dateor", "page": 27, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| 31/03/2023", "metadata": {"headings": [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Amount paid on the Remarks date (UGX) \n37 925,000,000] [Delayed \nLy 26/05/2023 : 37 925,000,000] [Delayed laid 29/06/2023 925,000,000 a 3,700,000,000 \nConsequently, there was delayed disbursement of the funds (Loans) to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nhouseholds in the parish whe arc members of a registered PDM Enterprise Group in that parish. \nI noted that 3 PDM SACCOs had disbursed UGX.120,730,250(11%) out of the PRF amount received of UGX.1,090,232,646 leaving UGX.969,335,964(89%) undisbursed. Details are in Appendix 10 \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer explained that this was due to delays by Ministry of Information, Communication and Technology to send staff to the District to train them on how to use PDMIS.", "metadata": {"headings": [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}, [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], "page": 28, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to address to address the issue of late disbursement of funds to the respective authorities and the impacts of it to ensure early disbursements in liaison with Ministry of Finance.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], "page": 28, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5.6.3.3 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \ne The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne 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 \nSN Governance Observations \u2018Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}]], "page": 28, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], "page": 29, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "I reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], "page": 29, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], "page": 29, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}], "page": 30, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}], "page": 30, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Training of the e The consolidated report was not prepared I advised the Accounting ToTs and Core for submission to the PDM National \nOfficer to ensure that PDM Coordinator. applicable guidelines are Implementation \nalways complied with to Teams at HLG The Accounting Officer explained that the achieve the intended level \nDistrict wasn\u2019t aware of the guidance to program objectives. prepare a consolidated report, however, have \nbeen preparing individual activity reports. \n2 Training of Local e Training of local experts was not carried I advised the Accounting Experts out. \nOfficer not to release funds for training if full The failure to conduct specified trainings may accountability for the lead to inappropriate oversight by the previous training funds is implementation team, and misuse of PRF by not yet provided, this will households and enterprise groups, as well as push the respective deter the socio-economic transformation officers to have reports aspirations. \nprepared, submitted and filed as evidence of work The Accounting Officer explained that done. \ntrainings were carried out, however, reports \non training activities done were not prepared \nfor submission. Without report I could not \nconfirm that trainings were under taken.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}], "page": 30, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5.6.3.5 Registration of PDM SACCOs and Enterprise Groups 3.10 of Users\u2019 Handbook for the Parish \nSN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}, [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}], [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}]], "page": 30, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], "page": 31, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "i Licensing of PDM All the 10 sampled SACCOs were not I advised the Accounting SACCOs Under the licensed to take on the business of lending Officer monitor the Microfinance \nunder Microfinance Institutions money probation period for the Institutions Money lenders act as detailed in Appendix 13 \ndifferent SACCOs to \nLenders Act \nensure they are licensed As a result, enforcement of recovery of PRF immediately \ntheir \nfrom beneficiaries by the PDM SACCOs may probation period expires. be legally challenged leading to loss of \nfunds. \nOperating SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}, [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "challenged.", "metadata": {"headings": [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], "page": 31, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that as per cooperative act 2020 Amended All cooperatives are registered on probation for period of two years in line with tier 4: microfinance institutions money lenders act, 2016 do not issue license to a Sacco on \nprobation and all the Sacco are still within their probation period. \n= \n5.6.3.6 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nwere still waiting for guidelines from the Centre, PDM Secretariat with ministry of ICT to configure the charges within the PDMIS as well as selecting the best service provider for uniform premium charge. \n5.6.3.7 Utilization of PRF at Household Level", "metadata": {"headings": [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}, [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 32, "level": 3}}, {"headings_1": {"content": "challenged.", "page": 31, "level": 6}}], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nT noted from review loan files and physical inspections carried out, the following; \ne 10 beneficiaries in 10 sampled PDM SACCOs had not implemented different projects e All the beneficiaries in 10 sampled PDM SACCOs had existent projects as shown in Appendix 15.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 32, "level": 3}}, {"headings_1": {"content": "challenged.", "page": 31, "level": 6}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 32, "level": 3}}, {"headings_1": {"content": "challenged.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "URI R", "metadata": {"headings": [{"headings_0": {"content": "URI R", "page": 32, "level": 2}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 32, "level": 3}}], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Fr 17 John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "URI R", "page": 32, "level": 2}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 32, "level": 3}}], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ANAL .", "metadata": {"headings": [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL COPy An 27\" December, 2023 \nAPPENDICES \nAppendix 1: Performance of Local Revenue \nNo Source \n\u2014 \nApproved budget Actual Collections Variance \nTax Revenues en \n1 Local Services Tax \n168,150,912 97,560,000 70,590,912 aie 2 Land fees 10,000,000 240,000 \n3 Business Licenses 62,576,000 0 62,576,000 \n4 Other tax revenues \n82,890,250 0 82,890,250 Non-Tax Revenues \\| 5 Rent 0 200,000 -200,000 \n6 Sale of goods and services \n72,473,000 4,942,000 67,531,000 \\| 2 Admin fees and licenses \n697,331,199 153,866,234 543,464,965 \n8 Miscellaneous Revenue 109,597,000 635,000 108,962,000 Total \\| 1,203,018,361 \\| 257,443,234 945,575,127 \nAppendix 2 a: Performance of GOU warrants \nApproved \n% Programme Warrants Variance A Budget \nfunding \nAgro-Industrialization - 01 \n3,155,449,750 3,102,481,750 52,968,000 98% \nManufacturing - 04 \nNatural Resources, Environment, Climate Change, Land And Water 06 \n- \nPrivate Sector Development - 07 \nIntegrated Transport Infrastructure And Services - 09 \nHuman Capital Development 12 - \nne Public Sector Transformation - 14 And Security - 16 \nDevelopment Plan Implementation - 18 Total \nAppendix 2 b: Un warranted funds \n30,479,546 30,479,546 : 0 100% \\| 712,752,193 712,752,193 0 100% \n4,504,000 4,504,000 100% 1,216,507,000 969,991,638 246,515,362 80% 22,922,901,624 21,880,161,502 1,042,740,122 95% 688,690,675 504,867,789 183,822,886 73% 5,176,275,132 5,176,275,127 5 100% \n611,922,039 611,922,039 0 100% 34,519,481,959 32,993,435,584 1,526,046,375 \\| 96% \nN Programme Amount not Activities not /partially \nPurpose and impact of the oO warranted implemented unimplemented activity 1 Agro- \n52,968,000 Training of beneficiary farmers and \nIndustrialization - \nsupport supervision activities to \n01 \nenhance adoption and utilization of \nTo improve production and productivity of coffee and increase exportable volumes of the enterprise from the district and the country at productivity enhancing inputs. large. \n2 Integrated \n246,515,362 Gravelling, slashing and drainage \nTransport \nworks on Kyamulibwa-Kisawo-Lusango Infrastructure And \nroad 11.2kms and Kyamulibwa-Towa- Services - 09 \nKabaale road(Headwalls and entire \nSome sections of the road not passable \nAppendix 3 a): Utilization of Warrants \n%age rn \nAgro-Industrialization - 01 3,102,481,750 2,075,903,002 1,026,578,748 69 Manufacturing - 04 30,479,546 28,393,334 2,086,212 \nNatural Resources, Environment, \nClimate Change, Land And Water - 713,952,193 713,479,188 473,005 06 \nPrivate Sector Development - 07 \n4,504,000 4,504,000 fof 10.0 Integrated Transport Infrastructure \nArid Servieds 09 969,991,638 969,990,983 100.0 = \nHuman Capital Development - 12 22,138,616,339 21,530,419,255 608,197,084 73 Public Sector Transformation - 14 518,446,789 446,835,438 71,611,351 \nGovernance And Security - 16 ran Plan Implemerttatiun = \n5,291,747,740 4,478,497,309 813,250,431 646,893,271 618,423,657 28,469,614 \nAppendix 3 b) Activities affected by under-utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}, [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}]], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "= Rear anes", "metadata": {"headings": [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}], "page": 34, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "subtotal Activities affected by Reason for the underutilization of me Utilized the under utilization warrants \n1 Agro- 1,026,573,748 \nIndustrializ \nation - O1 \nHuman \n608,197,084 Capital \nDevelopme \nnt= 12 \nNo activity was affected \nExcess supplemented funds for wage over and above the actual funds requested. 418,931,272 About 30 potential \nLate revoting of the funds relative to the beneficiaries not supported Financial Year \nto receive Micro-scale \nIrrigation equipment \n161,197,279 About 10 selected \nbeneficiaries not supported \nto receive Micro-scale \nIrrigation installations. \nFailure / delay by the selected beneficiaries \nto raise co-funding / counterpart funding. \nThe threshold was said to be beyond the \nreach of these individuals \nAl planned activities Excess funds for wage over and above the \n\\| implemented \nactual funds requested. \nExcess funds for wage over and above the \n\\|. implemented \nactual funds requested. \n154,058,059 working on defects as The contractor failed to show up to work identified in respect of on the defects despite numerous construction of lukaya seed communications from the Accounting school in Lukaya Town Officer \nCouncil \n51,114,709 UGX.51,114,709 is: reflected Payment for two staff was not effected as un spent but the actual they had left service at the time pf the amount that was not spent paymenis. \nis UGX.1,430,378. \nDevelopme \n28,469,614 \n28,469,614 Mobilisation of community Warrants for these activities were received nt Plan \nto implement government late. \nImplement \nprogrammes. \nation 18 \n- \n\\| Total 2,548,102,228 2548102228]", "metadata": {"headings": [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}, [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}], [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}], [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}], [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}], [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}]], "page": 34, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 4:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4:", "page": 36, "level": 3}}, {"headings_1": {"content": "= Rear anes", "page": 34, "level": 3}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "indicators Lack of appropriate performance \nand targets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4:", "page": 36, "level": 3}}, {"headings_1": {"content": "= Rear anes", "page": 34, "level": 3}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program Sub- PIAP Budget Focus/The Activities", "metadata": {"headings": [{"headings_0": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}, {"headings_1": {"content": "Appendix 4:", "page": 36, "level": 3}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "program (Program Output matic area Impleme and other ntation capital Action projects/p Plan) rograms", "metadata": {"headings": [{"headings_0": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}, {"headings_1": {"content": "Appendix 4:", "page": 36, "level": 3}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Key performance Planned Target Are there Is the Conclusion Conclusion at indicator(s) (Measure) for the Financial clear \nperform at Activity Output level year targets ance Level \nand indicator (Fully (Fully : performan used by Quantified Quantified/Not ce \nManage /Not fully fully Quantified) indicators ment Quantified \nto reasona ) \nNote: KPIs could be \nmeasure ble? numbers or performan (Yes/No percentage eg \nce ) If no number completed or \nquantificat give the percentage completed ion? reason", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}, [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}], [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}], [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}], [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 36, "level": 2}}, {"headings_1": {"content": "Output", "page": 36, "level": 1}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "If no give the reason \\}", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 36, "level": 2}}, {"headings_1": {"content": "Output", "page": 36, "level": 1}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 36, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 36, "level": 2}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "TI mL ie EL er ie => \n12 - HUMAN 01 - 12020108 320003 - Education Appraisal and feasibility \nYes \nCAPITAL Education 01 - Basic Assets and grant - studies for capital works. \nified. \nDEVELOPME , Sports Requireme Facilities Formerly Monitoring and \nFully Quantified. \nNT and skills nts and Managem SFG supervision of capital \nified. \nMinimum ent works \nstandards Non-Residential Buildings Number of Non- \ny Quantified. \nmet by school residential buildings ified. schools \ncompleted. \nand Non Residential Buildings Number of \nly Quantified. training Electrical Works residential buildings \ninstitutions \ncompleted with electrical", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 36, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 36, "level": 2}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "m = ae", "metadata": {"headings": [{"headings_0": {"content": "m = ae", "page": 36, "level": 2}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "school \nified. \nOne 5 - stance pit latrine Number of 5 - stance pit \nFully Quantified. at Kayunga P/S latrines constructed", "metadata": {"headings": [{"headings_0": {"content": "m = ae", "page": 36, "level": 2}}, {"headings_1": {"content": "at", "page": 36, "level": 3}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "m = ae", "page": 36, "level": 2}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "St.Kisawa P/S block ified. Number of 2 classroom \ny Quantified. St.Kalongo P/S block \nified. \n01- AGRO- 02 01041103 010025 Microscale Fi supplies and Number nie irrigation \nully Quantified. INDUSTRIAL Agricultural Coffee Coffee irrigation Salome \nified. \nIZATION Production productivity Productivity projects Appraisal and Feasibility \nully Quantified. and enhanced Management Studies for Capital Works", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "m = ae", "page": 36, "level": 2}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Productivi \n01 - AGRO- 01 - 1041101 - 010015 - Travel in land \not Fully Quantified INDUSTRIAL Institutio Extension Extension", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "IZATION nal workers services Strengthe trained in \nning and entire \nCoordinat \nvalue \n34 \nchain focused skills \n12 - HUMAN 04 - \n010008 Staff training", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}, [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}], [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}], [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}]], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Fully Fully Quantified. CAPITAL Labour Capacity Quantified. DEVELOPME and Strengthe", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "NT employm ning ent \nservices \n16 - 01- 16060502 000014", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}, [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Fully Fully Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Transfer to Other \nGOVERNAN Institutio Administra Government Units", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}, [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "CE AND nal Administra tive and \nSECURITY Coordinat tive Support ion support Services services \nenhanced \n16060502 000003 - Non-Residential Buildings Number of non-residential \nFully Fully Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}, [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Asset Facilities Acquisition buildings completed.", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "-", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Managem Managem", "metadata": {"headings": [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ent \nent \n14 - PUBLIC 01- 14040102 000024", "metadata": {"headings": [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}, [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Fully Fully Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Travel in land \nSECTOR Strengthe Complianc Quantified. TRANSFOR ning Complianc e and \nMATION Accounta e Enforceme bility Inspection nt Services undertake \nn in MDAs \nand LGs \n18 - 02 - 18010603 560019 Travel in land", "metadata": {"headings": [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}, [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Fully Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Fully DEVELOPME Resource Data", "metadata": {"headings": [{"headings_0": {"content": "Managem Managem", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Managem Managem", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "NT PLAN Mobilizati Resource Managem \nIMPLEMENT on and mobilizatio ent and ATION Budgetin n and Disseminat g Budget ion execution", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Managem Managem", "page": 37, "level": 2}}, [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Managem Managem", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "legal", "metadata": {"headings": [{"headings_0": {"content": "legal", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "framework", "metadata": {"headings": [{"headings_0": {"content": "legal", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 3}}, {"headings_1": {"content": "legal", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and amended \n04 - 18040604 000023 - Travel in land", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 3}}, {"headings_1": {"content": "legal", "page": 37, "level": 2}}, [{"headings_0": {"content": "developed", "page": 37, "level": 3}}, {"headings_1": {"content": "legal", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 3}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Fully Quantified. Accounta Inspection Quantified. bility Oversight and \nSystems Monitoring Monitoring and Reports of \nService NDP IIT \nDelivery", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Programs", "metadata": {"headings": [{"headings_0": {"content": "Programs", "page": 37, "level": 2}}, {"headings_1": {"content": "Fully", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "produced \n09 - 04 09030601 260009 Uganda Maintenance-Buildings Number of Kilometres to", "metadata": {"headings": [{"headings_0": {"content": "Programs", "page": 37, "level": 2}}, {"headings_1": {"content": "Fully", "page": 37, "level": 2}}, [{"headings_0": {"content": "Programs", "page": 37, "level": 2}}, {"headings_1": {"content": "Fully", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- \\- Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Programs", "page": 37, "level": 2}}, {"headings_1": {"content": "Fully", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Programs", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "INTEGRATE Transport Road Road Fund and Structures be maintained", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Programs", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified.", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "D Asset Transport Maintenan \nTRANSPORT Managem infrastruct ce \n35 \nINFRASTRU \nure \nCTURE AND rehabilitat SERVICES ed and maintaine d. \n06 - 03 + 06010120 000006 - Water Information", "metadata": {"headings": [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}, [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "Quantified.", "page": 37, "level": 2}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "man ully", "metadata": {"headings": [{"headings_0": {"content": "man ully", "page": 38, "level": 6}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], "page": 38, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "F = YY Quantified. \nNATURAL Water - Water Planning developmen Communication RESOURCES Resource resources and t grant Technology Supplies \nSs data Budgeting Welfare", "metadata": {"headings": [{"headings_0": {"content": "man ully", "page": 38, "level": 6}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}, [{"headings_0": {"content": "man ully", "page": 38, "level": 6}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}], [{"headings_0": {"content": "man ully", "page": 38, "level": 6}}, {"headings_1": {"content": "Quantified.", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "= Fully Quantified.", "metadata": {"headings": [{"headings_0": {"content": "= Fully Quantified.", "page": 38, "level": 5}}, {"headings_1": {"content": "man ully", "page": 38, "level": 6}}], "page": 38, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ENVIRONME Managem (Quantity services Entertainment \nNT, ent & Quality) Appraisal and Feasibility", "metadata": {"headings": [{"headings_0": {"content": "= Fully Quantified.", "page": 38, "level": 5}}, {"headings_1": {"content": "man ully", "page": 38, "level": 6}}, [{"headings_0": {"content": "= Fully Quantified.", "page": 38, "level": 5}}, {"headings_1": {"content": "man ully", "page": 38, "level": 6}}]], "page": 38, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "T\u00fcre", "metadata": {"headings": [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}, {"headings_1": {"content": "= Fully Quantified.", "page": 38, "level": 5}}], "page": 38, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "CLIMATE collected \nStudies for Capital Works \nCHANGE, and Monitoring and eared, LAND AND assessed \nSupervision of capital \nWATER \nwork \nMaintenance-Machinery & Number of Machinery to \nae = Fully Quantified. Equipment Other than be maintained \n= \nantified. Transport Equipment \nOther Structures Number of water sources \n> ully Fully Quantified.", "metadata": {"headings": [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}, {"headings_1": {"content": "= Fully Quantified.", "page": 38, "level": 5}}, [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}, {"headings_1": {"content": "= Fully Quantified.", "page": 38, "level": 5}}], [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}, {"headings_1": {"content": "= Fully Quantified.", "page": 38, "level": 5}}], [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}, {"headings_1": {"content": "= Fully Quantified.", "page": 38, "level": 5}}], [{"headings_0": {"content": "T\u00fcre", "page": 38, "level": 1}}, {"headings_1": {"content": "= Fully Quantified.", "page": 38, "level": 5}}]], "page": 38, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}, {"headings_1": {"content": "T\u00fcre", "page": 38, "level": 1}}], "page": 38, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "installed or constructed \n36 \nProgram Sub- Focus/T Activities performance Actua Audit Audit progra hematic indicator(s) (Measure) I Conclus Conclus m area \nPerfo \nion at ion at and \nNote: KPIs could be \nrman activity output mentat other \nnumbers or percentage e.g \nce level level ion capital number completed or", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}, {"headings_1": {"content": "T\u00fcre", "page": 38, "level": 1}}, [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}, {"headings_1": {"content": "T\u00fcre", "page": 38, "level": 1}}], [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}, {"headings_1": {"content": "T\u00fcre", "page": 38, "level": 1}}], [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}, {"headings_1": {"content": "T\u00fcre", "page": 38, "level": 1}}], [{"headings_0": {"content": "Acquisition", "page": 38, "level": 1}}, {"headings_1": {"content": "T\u00fcre", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Fully/P (Fully/P", "metadata": {"headings": [{"headings_0": {"content": "(Fully/P (Fully/P", "page": 39, "level": 2}}, {"headings_1": {"content": "Acquisition", "page": 38, "level": 1}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Action projects percentage completed", "metadata": {"headings": [{"headings_0": {"content": "(Fully/P (Fully/P", "page": 39, "level": 2}}, {"headings_1": {"content": "Acquisition", "page": 38, "level": 1}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "artial/N artial/N", "metadata": {"headings": [{"headings_0": {"content": "artial/N artial/N", "page": 39, "level": 2}}, {"headings_1": {"content": "(Fully/P (Fully/P", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Plan)", "metadata": {"headings": [{"headings_0": {"content": "artial/N artial/N", "page": 39, "level": 2}}, {"headings_1": {"content": "(Fully/P (Fully/P", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "/progra", "metadata": {"headings": [{"headings_0": {"content": "/progra", "page": 39, "level": 2}}, {"headings_1": {"content": "artial/N artial/N", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ot Output ms Implem", "metadata": {"headings": [{"headings_0": {"content": "/progra", "page": 39, "level": 2}}, {"headings_1": {"content": "artial/N artial/N", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ented)-", "metadata": {"headings": [{"headings_0": {"content": "ented)-", "page": 39, "level": 2}}, {"headings_1": {"content": "/progra", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Extent \nof", "metadata": {"headings": [{"headings_0": {"content": "ented)-", "page": 39, "level": 2}}, {"headings_1": {"content": "/progra", "page": 39, "level": 2}}, [{"headings_0": {"content": "ented)-", "page": 39, "level": 2}}, {"headings_1": {"content": "/progra", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implem implem", "metadata": {"headings": [{"headings_0": {"content": "implem implem", "page": 39, "level": 3}}, {"headings_1": {"content": "ented)-", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "entatio \nentatio \nnof n of", "metadata": {"headings": [{"headings_0": {"content": "implem implem", "page": 39, "level": 3}}, {"headings_1": {"content": "ented)-", "page": 39, "level": 2}}, [{"headings_0": {"content": "implem implem", "page": 39, "level": 3}}, {"headings_1": {"content": "ented)-", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "activity", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 39, "level": 3}}, {"headings_1": {"content": "implem implem", "page": 39, "level": 3}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 39, "level": 2}}, {"headings_1": {"content": "activity", "page": 39, "level": 3}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "mars", "metadata": {"headings": [{"headings_0": {"content": "mars", "page": 39, "level": 1}}, {"headings_1": {"content": "output", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "H-P \\| \n01 120201 32000 Education Appraisal and feasibility \u2014\\_ studies N/A", "metadata": {"headings": [{"headings_0": {"content": "mars", "page": 39, "level": 1}}, {"headings_1": {"content": "output", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 365,1 365,1 365,1 211,0 Fully Partially Educati 0801 - 3- grant - for capital works \n05,86 05,86 05,86 43,80 \nImpleme impleme on,Spor Basic Assets Formerly \n2 2 a 8 nted nted", "metadata": {"headings": [{"headings_0": {"content": "mars", "page": 39, "level": 1}}, {"headings_1": {"content": "output", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Fully skills ments Faciliti capital works", "metadata": {"headings": [{"headings_0": {"content": "mars", "page": 39, "level": 1}}, {"headings_1": {"content": "output", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 39, "level": 2}}, {"headings_1": {"content": "mars", "page": 39, "level": 1}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and es nted Minimu \nMana \nNumber of Non-residential", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 39, "level": 2}}, {"headings_1": {"content": "mars", "page": 39, "level": 1}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "m geme buildings completed. Impleme standar \nnt \nnted \nNon Residential Buildings Number of Non-residential 1", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 2}}, {"headings_1": {"content": "Fully", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Electrical Works buildings completed with", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 2}}, {"headings_1": {"content": "Fully", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 39, "level": 2}}, {"headings_1": {"content": "Fully", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "electrical works nted training \\_ Retention of Lukaya seed school N/A", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 39, "level": 2}}, {"headings_1": {"content": "Fully", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 39, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "impleme", "metadata": {"headings": [{"headings_0": {"content": "impleme", "page": 39, "level": 2}}, {"headings_1": {"content": "Partially", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted ons \nOne 5 - stance pit latrine at Number of 5 stance pit 1 \nFully - \nKayunga P/S latrines constructed", "metadata": {"headings": [{"headings_0": {"content": "impleme", "page": 39, "level": 2}}, {"headings_1": {"content": "Partially", "page": 39, "level": 2}}, [{"headings_0": {"content": "impleme", "page": 39, "level": 2}}, {"headings_1": {"content": "Partially", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 39, "level": 1}}, {"headings_1": {"content": "impleme", "page": 39, "level": 2}}], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted \nOne 2 classroom block at Number of 2 classroom block 1 \nFully St.Kisawa P/S Impleme nted \n37 \nOne 2 classroom block at Number of 2 classroom block", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 39, "level": 1}}, {"headings_1": {"content": "impleme", "page": 39, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 39, "level": 1}}, {"headings_1": {"content": "impleme", "page": 39, "level": 2}}], [{"headings_0": {"content": "Impleme", "page": 39, "level": 1}}, {"headings_1": {"content": "impleme", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 1}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "St.Kalongo P/S impleme \nQi 02 = 010411 01002 Microscal Agriculture supplies and Number of irrigation 644,9 \nnted \n483,7 58 Fully Partially i \n; \nAGRO- Agricult 03 - Bie e services equipment installed 26, \u201c 29,23 Impleme impleme \u2018 \nINDUSTR ural Coffee Coffee irrigation \n7 nted nted \nJALIZATI Product producti Produ projects Appraisal and Feasibility Studies N/A", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 1}}, [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 1}}], [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 1}}], [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 1}}], [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 1}}], [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 1}}], [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 1}}], [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 39, "level": 1}}]], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ON ion and vity ctivity for Capital Works", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "impleme", "metadata": {"headings": [{"headings_0": {"content": "impleme", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Product enhance Mana \nnted \nivity d geme \nnt \nOL = OL+ 104110 01001 Travel in land AGRO- Instituti 1- 5 - \nINDUSTR onal Extensio Exten \nJALIZATI Strengt n sion \nON hening workers servic \nand trained es \nCoordin in entire \nation \nvalue chain focused skills \n04 - 01000 Staff training \n37,02 37,02 Fully Fully i \n4 \n0,955 0,955 Impleme Impleme ) \n7 \nnted nted \n293,2 293,2 293,2", "metadata": {"headings": [{"headings_0": {"content": "impleme", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}, [{"headings_0": {"content": "impleme", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}], [{"headings_0": {"content": "impleme", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}], [{"headings_0": {"content": "impleme", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}], [{"headings_0": {"content": "impleme", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}], [{"headings_0": {"content": "impleme", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}], [{"headings_0": {"content": "impleme", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}], [{"headings_0": {"content": "impleme", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 2}}, {"headings_1": {"content": "impleme", "page": 40, "level": 2}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "k \nLabour Bq \n03, 2 = 07 = 07 \nImpleme Impleme ) \nand Capac nted", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 2}}, {"headings_1": {"content": "impleme", "page": 40, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 40, "level": 2}}, {"headings_1": {"content": "impleme", "page": 40, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 2}}, {"headings_1": {"content": "impleme", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "employ ity", "metadata": {"headings": [{"headings_0": {"content": "employ ity", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ment", "metadata": {"headings": [{"headings_0": {"content": "employ ity", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Streng", "metadata": {"headings": [{"headings_0": {"content": "Streng", "page": 40, "level": 2}}, {"headings_1": {"content": "employ ity", "page": 40, "level": 2}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "service \nthenin \nSs \ng \ni \n16 - 01- 160605 00001 Transfer to Other Government \nFully \nGOVERN Instituti 02 - 4- Units \nImpleme Impleme \nANCE onal Adminis Admin \nnted \nAND Coordin trative istrati SECURIT ation support ve Y services and \nenhance", "metadata": {"headings": [{"headings_0": {"content": "Streng", "page": 40, "level": 2}}, {"headings_1": {"content": "employ ity", "page": 40, "level": 2}}, [{"headings_0": {"content": "Streng", "page": 40, "level": 2}}, {"headings_1": {"content": "employ ity", "page": 40, "level": 2}}], [{"headings_0": {"content": "Streng", "page": 40, "level": 2}}, {"headings_1": {"content": "employ ity", "page": 40, "level": 2}}], [{"headings_0": {"content": "Streng", "page": 40, "level": 2}}, {"headings_1": {"content": "employ ity", "page": 40, "level": 2}}], [{"headings_0": {"content": "Streng", "page": 40, "level": 2}}, {"headings_1": {"content": "employ ity", "page": 40, "level": 2}}], [{"headings_0": {"content": "Streng", "page": 40, "level": 2}}, {"headings_1": {"content": "employ ity", "page": 40, "level": 2}}], [{"headings_0": {"content": "Streng", "page": 40, "level": 2}}, {"headings_1": {"content": "employ ity", "page": 40, "level": 2}}], [{"headings_0": {"content": "Streng", "page": 40, "level": 2}}, {"headings_1": {"content": "employ ity", "page": 40, "level": 2}}], [{"headings_0": {"content": "Streng", "page": 40, "level": 2}}, {"headings_1": {"content": "employ ity", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Suppo", "metadata": {"headings": [{"headings_0": {"content": "Suppo", "page": 40, "level": 2}}, {"headings_1": {"content": "Streng", "page": 40, "level": 2}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "d \nrt \nServic es \n160605 00000 Non-Residential Buildings of non-residential", "metadata": {"headings": [{"headings_0": {"content": "Suppo", "page": 40, "level": 2}}, {"headings_1": {"content": "Streng", "page": 40, "level": 2}}, [{"headings_0": {"content": "Suppo", "page": 40, "level": 2}}, {"headings_1": {"content": "Streng", "page": 40, "level": 2}}], [{"headings_0": {"content": "Suppo", "page": 40, "level": 2}}, {"headings_1": {"content": "Streng", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 2}}, {"headings_1": {"content": "Suppo", "page": 40, "level": 2}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "02 = 3- Acquisition buildings completed. \nImpleme Impleme \nAsset Faciliti \nnted nted", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 2}}, {"headings_1": {"content": "Suppo", "page": 40, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 40, "level": 2}}, {"headings_1": {"content": "Suppo", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Manage", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "es \nment \nMana \ngeme nt \n14 - G1\u00bb 140401 Travel in land \nFully Fully \nPUBLIC Strengt 02 - \nImpleme Impleme \nSECTOR hening Complia \nnted nted \nTRANSFO Accoun i nce \nRMATION tability Inspecti on \n38 \nunderta \nement ken in Servic MDAs \nes \nand LGs \n18 - 02 - 180106 DEVELOP Resour 03 \n- \nMENT ce Resourc \nPLAN Mobiliz e \nIMPLEME ation mobiliza NTATION and tion and Budgeti Budget \nng executio minati n legal on framew \nork", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}, [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "develop", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 41, "level": 3}}, {"headings_1": {"content": "Manage", "page": 40, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ed and amende d \n04 - 180406 Accoun \n04 \n-", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 41, "level": 3}}, {"headings_1": {"content": "Manage", "page": 40, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "tability", "metadata": {"headings": [{"headings_0": {"content": "tability", "page": 41, "level": 3}}, {"headings_1": {"content": "develop", "page": 41, "level": 3}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Oversig", "metadata": {"headings": [{"headings_0": {"content": "Oversig", "page": 41, "level": 2}}, {"headings_1": {"content": "tability", "page": 41, "level": 3}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 41, "level": 2}}, {"headings_1": {"content": "Oversig", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ht \nsand \nMonitori Service \nng Deliver", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 41, "level": 2}}, {"headings_1": {"content": "Oversig", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Reports", "metadata": {"headings": [{"headings_0": {"content": "Reports", "page": 41, "level": 2}}, {"headings_1": {"content": "System", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "y of NDP II", "metadata": {"headings": [{"headings_0": {"content": "Reports", "page": 41, "level": 2}}, {"headings_1": {"content": "System", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 41, "level": 2}}, {"headings_1": {"content": "Reports", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Ss", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 41, "level": 2}}, {"headings_1": {"content": "Reports", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "produce", "metadata": {"headings": [{"headings_0": {"content": "produce", "page": 41, "level": 2}}, {"headings_1": {"content": "Program", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "d \nTravel in land", "metadata": {"headings": [{"headings_0": {"content": "produce", "page": 41, "level": 2}}, {"headings_1": {"content": "Program", "page": 41, "level": 2}}, [{"headings_0": {"content": "produce", "page": 41, "level": 2}}, {"headings_1": {"content": "Program", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 41, "level": 2}}, {"headings_1": {"content": "produce", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Impleme \nTravel in land", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 41, "level": 2}}, {"headings_1": {"content": "produce", "page": 41, "level": 2}}, [{"headings_0": {"content": "N/A", "page": 41, "level": 2}}, {"headings_1": {"content": "produce", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 41, "level": 1}}, {"headings_1": {"content": "N/A", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "N/A", "page": 41, "level": 1}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted \n04 - 090306 \nMaintenance-Buildings and Number of Kilometres to be", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 41, "level": 2}}, {"headings_1": {"content": "Partially", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Transp 01 - Structures maintained", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 41, "level": 2}}, {"headings_1": {"content": "Partially", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "impleme impleme Transpo", "metadata": {"headings": [{"headings_0": {"content": "impleme impleme Transpo", "page": 41, "level": 2}}, {"headings_1": {"content": "Partially", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted TRANSPO \nrt \nRT \ninfrastru \nINFRAST \ncture \nRUCTURE \nrehabilit \nAND \nated \nSERVICE \nand \nS \nmaintai \nned. \n06 - 03 060101 \nWater Information and Communication N/A \n- \nNATURAL Water 20 - developm Technology Supplies \nRESOURC Resour Water ent grant \nFully 29,61 28,99", "metadata": {"headings": [{"headings_0": {"content": "impleme impleme Transpo", "page": 41, "level": 2}}, {"headings_1": {"content": "Partially", "page": 41, "level": 2}}, [{"headings_0": {"content": "impleme impleme Transpo", "page": 41, "level": 2}}, {"headings_1": {"content": "Partially", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "impleme impleme Transpo", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 6 nted \nENVIRON Manag es data", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "MENT, ement (Quantit \nnted CLIMATE y& \nAppraisal and Feasibility Studies N/A \nCHANGE, Quality) for Capital Works", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "LAND collecte Impleme nted \n39 \nd and Monitoring and Supervision of", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "assesse capital work Impleme d \nnted \nMaintenance-Machinery & Number of Machinery to be", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Equipment Other than maintained", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Transport Equipment nted Other Structures - Acquisition Number of water sources 12", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Fully", "metadata": {"headings": [{"headings_0": {"content": "| Fully", "page": 42, "level": 1}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "installed or constructed", "metadata": {"headings": [{"headings_0": {"content": "| Fully", "page": 42, "level": 1}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 42, "level": 1}}, {"headings_1": {"content": "| Fully", "page": 42, "level": 1}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted \n40 \nAppendix 6: Utilization of the Wage Budget.", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 42, "level": 1}}, {"headings_1": {"content": "| Fully", "page": 42, "level": 1}}, [{"headings_0": {"content": "Impleme", "page": 42, "level": 1}}, {"headings_1": {"content": "| Fully", "page": 42, "level": 1}}], [{"headings_0": {"content": "Impleme", "page": 42, "level": 1}}, {"headings_1": {"content": "| Fully", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], "page": 43, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Administration 1,142,906,642 308,726,020 1,451,632,662 1,451,632,660 1,445,343,374 6,289,286 Finance 140,195,424 - 140,195,424 ees 140,195,424 140,165,668 29,756 oa 127,412,280 : 127,412,280 127,277,912 134,368 Production 850,322,916 793,677,084 1,644,000,000 1,644,000,000 1,197,554,715 446,445,285 Health 3,381,643,553 366,249,931 3,747 ,893,484 3,747 ,893,484 3,732,565,773 15,327,711 Education 11,108,881,507 2,843,542,210 13,952,423,717 13,952,423,717 13,433,988,631 518,435,086 Roads 84,821,724 84,821,724 84,821,724 84,787,015 34,709 Water 30,000,000 - 30,000,000 30,000,000 29,748,500 251,500 a nn 260,400,000 - 260,400,000 260,400,000 260,180,975 219,025 =... 116,777,796 . 116,777,796 \\| 116,777,796 116,035,010 742,786 Planning 75,455,280 - 75,455,280 75,455,280 75,432,498 22,782 Internal Audit 63,420,264 \\|. 63,420,264 63,420,264 52,819,545 10,600,719 Loa 27,100,572 : 27,100,572 27,100,572 25,032,633 2,067,939 17,409,337,958 4,312,195,245 21,721,533,203\\| 21,721,533,201\\| 20,720,932,249 1,000,600,952 \nAppendix 7: Status of YLP \nAmount \nTotal S/N Project Name \n1 Kiragga Youth Bee Keeping \n2 Ntale Youth Piggery \n3 kan Lukaya Yth Devt Piggery \n4 Yth Innitiative Poultry \n5 Agali Awamu Yth Poult \ndisbursed Recoveries 30/6/23 =\\|. 6,750,000 4,420,000 2,330,000 10,000,000 2,160,000 7,840,000 10,900,000 4,700,000 6,200,000 9,220,000 0 9,220,000 5,207,500 140,000 5,067,500 6 Lwabenge Intergrated Coffee \n\\_\\_\\_11,000,000 1] 7,500,000 3,500,000 7 Divine IT Computer & Stationery 12,500,000 7,700,000 8 Golden Club Yth Catering \n12,410,000 3,990,000 8,420,000 9 Natitta Yth Agro Produce \n7,000,000 2,190,000 4,810,000 10 Kitamba Parish Yth Piggery \n12,000,000 \\| 2,310,000 9,690,000 11 Kyamulibwa Agro Business \n40060 1,000,000 6,400,000 12 Kitosi Agro Produce \n13 Lwabenge Yth Devt Agric Miwula \n14 Kwekulakulanya Kitante Hair \n15 Twekobe Association Welders \n7,000,000 5,165,800 1,834,200 7,100,000 700,000 6,400,000 9,000,000 4,120,000 4,880,000 101620 11,440,000 1,251,000", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}, [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "28 Bavubuka Twezimbe Agro Produce \n29 Tukolere Wamu Yth Bull Fattening \n30 Ganyana Agro Business,Lwabenge \n31 Birongo Super Yth Piggery,Lwabenge \n32 Byandala Agro Business,Lukaya \n33 Magezi Bugaga Produce Marketing \n34 Kasasa Community Yth Piggery \n35 Kamutuuza Yth Poultry, Bukulula \n36 Bukulula Yth Devt Piggery Project \n37 Bukulula Yth Piggery Project \n38 Villamaria Traders Cottage Project \n39 Kamukamu Yth Devt Agro Biz,Kyamulibwa 40 Kabuswaga Yth Devt Poultry ,Kyamulibwa 41 Bajja Majestic Tents & Chairs,Lukaya \n42 Kyondo Yth Passion Fruit,Kalungu T/C \n43 Kalungu Town Centre Yth Welders \n44 Kalungu Nsidikanjake Ginger Growers \n45 Magezi Yth Welding,Lukaya \n46 Bugwa Tuvudde Wala Yth Passion,Klg S/C 47 Nabutongwa Yth Passion Fruit,Klg S/C \n48 Kinyerere Yth Poultry,KLG S/C \n49 Kisaana Yth We Can,Kyamulibwa S/C \n50 Kalumaga Tukolerewamu Ythbull Fattening", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], "page": 44, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "7,000,000 2,001,500 4,998,500 7,000,000 0 7,000,000 8,000,000 \\| 1,612,000 6,388,000 7,000,000 291,000 6,709,000 7,000,000 4,400,000 2,600,000 9,000,000 2,989,200 6,010,800 55 Mukama Afaayo Goats Rearing \n22 ta Akola Women Briquet Group \n57 Muno Mukabi Women Cosmetology Group \n58 Nezikokolima Women Bakery Project- Bakery \n59 Ntaabala Antabadde Women Maize & Bean Traders \n60 Nyikira Okole Goats Rearing Women's Group \n61 Okwegatta Gemanyi Elite Nusery Project-Elite Coffee \n62 Omuddu Awulira Women's Bakery Group- Bakery \n63 Pearl Juice Processor's Women Gp- Juice Processing \n64 Soma Nga Bwokola Fal Women's Group \n65 Sun Women Cosmetology Group- Cosmetology \n66 Suubi Tents Hiring Women's Group -Tents \nL 67 Tendo Women's Group - Catering \n68 Tuli Bumu Group - Hair Dressing \n69 Tusitukirewamu - Piggery \n70 Tusitukirewamu Catering Group \n71 Tusubira Women's Group \n72 Tusubira Women's Piggery Project \n\\| 8,389,000 746,500 7,642,500 10,200,000 0 10,200,000 10,000,000 100,000 9,900,000 5,000,000 500,000 4,500,000 8,184,000 3,600,000 4,584,000 12,000,000 1,095,000 10,905,000 6,000,000 2,202,000 3,798,000 10,500,000 291,000 10,209,000 7,000,000 550,000 6,450,000 7,000,000 3,200,000 3,800,000 6,800,000 Ir 7,521,500 -721,500 6,000,000 5,247,000 753,000 7,000,000 6,977,000 23,000 6,265,000 1,044,600 5,220,400 6,830,000 2,631,800 4,198,200 = 7,000,000 = 0 \n5,000,000 1,900,000 3,100,000 7,200,000 7,200,000 \\| 0 73 Twegatte Women's Sweet Potatoes Gp- S.Pot. Growing 7 5,000,000 \n4,113,000 887,000 7,000,000 \u2014 5,060,000 \u201asom. 74 Twezimbe Women's Group - Catering \n75 Zinunula Art And Craft Group \n9,000,000 0 9,000,000 \\_76 Zinunula Omunaku - Poultry \n12,000,000 568,500 11,431,500", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}, [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}]], "page": 47, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "21/11/2022", "metadata": {"headings": [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], "page": 49, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 Bajja Kalungu \n17/11/2022 \nPresentation of vetting committee, account opening, elections for board \nPresentation of vetting committee, account opening, elections for board, Approval of policies \nPresentation of vetting committee, account opening, elections for board, Approval of policies \nPresentation of vetting committee, account opening, elections for \nI board, Approval of policies \n5 Kaliro Lukaya TC \n17/11/2022 \n6 Central lukaya \n17/11/2022 \n7 Magezi Kizungu \n17/11/2022 \nPresentation of vetting committee, account opening, elections for board, Approval of policies \nPresentation of vetting committee, account opening, elections for board, Approval of policies \nPresentation of vetting committee, account opening, elections for board, Approval of policies", "metadata": {"headings": [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}]], "page": 49, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Vote Name of Supervisory Executive Loan Sub committee Production sub Marketing sub Business \nFinance and Remarks Nam SACCO committee Committee \ne \nCommittee Committee Development investment sub services sub Committee Committee \nWas it Isthe Was Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Consti committee it commi Constitu committee Constituted? committ Constitut committ Constitut committ Constitut committ tuted? operationa Cons ttee ted? operationa (yes/No) ee ed? ee ed? ee ed? ee (yes/ 1? titut operat (yes/No 1? \noperatio (yes/No) operatio (yes/No) operatio (yes/No) operatio No) (operation ed? ional? ) (operation nal? nal? nal? nal? al or Not (yes (opera al or Not (operati (operati (operati (operati operationa /No) tional operationa onal or onal or onal or onal or", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}]], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. or Not l Not Not Not Not operat operatio operatio operatio operatio", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ional) nal) nal) nal) nal)", "metadata": {"headings": [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "kalun Kasaali Yes Not No N/A Yes Not No N/A No N/A No N/A No /A Only 2 out of gu Bukulula operationa operationa \n7 committees \nkalun kisaawa Yes Not No N/A Yes Not No N/A No N/A No N/A No /A Only 2 out of gu kalungu operationa operationa \n7 committees TC \nalun Bugonzi Yes Not No N/A Yes Not No N/A No N/A No /A No /A Only 2 out of gu Bukulula operationa operationa \n7 committees \nalun Bajja Yes Not No N/A Yes Not No N/A No N/A No /A No /A Only 2 out of gu Kalungu operationa operationa \n7 committees \nalun Kaliro Yes Not No N/A Yes Not No N/A No N/A No /A No /A Only 2 out o gu Lukaya operationa operationa \n7 committees \nTe \nalun Central Yes Not No N/A Yes Not No N/A No N/A No /A No /A Only 2 out o gu lukaya operationa operationa \n7 committees \nalun Magezi Yes Not No N/A Yes Not No N/A No N/A No /A No /A Only 2 out o gu Kizungu operationa operationa \n7 committees \nalun Bulawula Yes Not No N/A Yes Not No N/A No N/A No /A No N/A Only 2 out o gu kalungu operationa operationa \n7 committees \nalun Villa Yes Not No N/A Yes Not No N/A No N/A No /A No N/A Only 2 out of gu Maria operationa operationa \n7 committees", "metadata": {"headings": [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "kalungu", "metadata": {"headings": [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "alun Kaliro Yes Not No N/A Yes Not No N/A No N/A No /A No N/A Only 2 out of gu kalungu operationa operationa \n7 committees \n48 \nAppendix 13: Transfer of PRF to un-licensed SACCOs \nSN. Vote Name \nParish Name Name of SACCO \nIs the SACCO Remarks registered under \nMicrofinance \nInstitutions \nmoney lenders act \n2016? (Yes/No) \n1 Kalungu DLg Kasaali Kasaali Bukulula No SACCO not licenced E Kalungu DLg kisaawa kisaawa kalungu TC No \nSACCO not licenced", "metadata": {"headings": [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}], [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}], [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}], [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}], [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1~\u2014", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], "page": 51, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3 Kalungu DLg Bugonzi Bugonzi Bukulula \nSACCO not licenced \n7 Bajja Bajja Kalungu No SACCO not licenced 5 Kalungu DLg Kaliro Kaliro Lukaya TC No \nSACCO not licenced 6 Kalungu DLg Central Central lukaya No SACCO not licenced \n7 Kalungu DLg Magezi Magezi Kizungu No a not licenced 8 Kalungu DLg Bulawula Bulawula kalungu No SACCO not licenced \n9 Kalungu DLg Villa Maria Villa Maria kalungu No \nSACCO not licenced \nKalungu DLg Kaliro Kaliro kalungu No SACCO not licenced ed \nAppendix 14: Failure to obtain an insurance policy \nVote Parish Name of Name of PRF Loan If the loan is Remark \nName Name SACCO beneficiary Amount for a farming \noperation, \ndid the \nborrower \nobtain an \nagriculture \ninsurance \npolicy under \nthe Uganda \nAgriculture \nInsurance \nScheme \n(UAIS)? \n1 Kalungu Kasaali Kasaali Nakato Juliet 1,000,000 NO The agricultural dig Bukulula \ninsurance policy was not obtained \n2 Kalungu kisaawa kisaawa Nanyonga 1,000,000 NO The agricultural dig kalungu TC Annet \ninsurance policy was not obtained \n3 Kalungu Bugonzi Bugonzi Kagwa Charles 1,000,000 NO \nThe agricultural \ndig Bukulula \ninsurance policy was not obtained \n4 Kalungu Bajja Bajja Namulondo 1,000,000 NO The agricultural dig Kalungu Yudaya \ninsurance policy was not obtained \n5 Kalungu Kaliro Kaliro Nakyaija Juliet 1,000,000 NO The agricultural dig Lukaya TC \ninsurance policy was not obtained \n6 Kalungu Central Central Mbabazi Jacky 1,000,000 NO \nThe agricultural \ndig lukaya \ninsurance policy was not obtained \n7 Kalungu Magezi Magezi Mugema Moses 1,000,000 NO \nThe agricultural \ndig Kizungu \ninsurance policy was not obtained \n8 Kalungu Bulawula Bulawula Ssebowa John 1,000,000 NO \nThe agricultural \ndig kalungu \ninsurance policy was not obtained \n9 Kalungu Villa Maria Villa Maria Mutyaba 1,000,000 NO \nThe agricultural \ndig kalungu Edward \ninsurance policy was not obtained \n10 Kalungu Kaliro Kaliro Nabakooza 1,000,000 NO The agricultural \nAppendix 15: Project implementation \nSN. Vote Parish Name of Name of Loan Amount Loan Project Status of the Name Name SACCO PRF as per SACCO Amountas funded project beneficiary records per \nhousehold \nevidence \nprovided \n4, Kalungu Kasaali Kasaali Nakato Juliet 1,000,000 1,000,000 Piggery [ ii dig Bukulula bey \n", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}, [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}]], "page": 51, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kalungu kisaawa kisaawa Nanyonga 1,000,000 1,000,000 Coffee ae Ves dig kalungu Annet \\| TC", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "E \n3; Kalungu Bugonzi Bugonzi Ssimba Ivan 1,000,000 1,000,000 Coffee ah, dig \nBukulula \n", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}, [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}]], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Kalungu Bajja Bajja Namulondo 1,000,000 1,000,000 Coffee dig Kalungu Yudaya", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5. Kalungu Kaliro Kaliro Nakyaija 800,000 dig Lukaya TC Juliet", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "per =", "metadata": {"headings": [{"headings_0": {"content": "per =", "page": 53, "level": 7}}, {"headings_1": {"content": "1~\u2014", "page": 51, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "tat", "metadata": {"headings": [{"headings_0": {"content": "tat", "page": 53, "level": 2}}, {"headings_1": {"content": "per =", "page": 53, "level": 7}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Se", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Smart \\| poultry \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kalungu Central Central Mbabazi 1,000,000 1,000,000 Cabbage dig lukaya Jacky farming", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}, [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kalungu Magezi Magezi Mugema 1,000,000 1,000,000 Tomatoes dig Kizungu Moses farming", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Kalungu Bulawula Bulawula Ssebowa 1,000,000 1,000,000 Coffee dig kalungu John", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. Kalungu Villa Maria Villa Maria Mutyaba 1,000,000 1,000,000 Coffee \ndig kalungu Edward ; h \nf", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kamuli District Local Governmnent Report Of The Auditor General 2023.chunks.json b/reports/chunks/Kamuli District Local Governmnent Report Of The Auditor General 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..fb7fe221cac58cf94b5bad3f9a152e09bc69208d --- /dev/null +++ b/reports/chunks/Kamuli District Local Governmnent Report Of The Auditor General 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMULI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORiciwyar,", "metadata": {"headings": [{"headings_0": {"content": "ORiciwyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORiciwyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORiciwyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS \nRTT Hen, iii ET EEE er QD ION 1 cvs na cane sauce anita cae Wen dima Rates Kai Stns vans ave nue unre wann an nn nun a He Kan \nEEE EN EEE EN Br ER 1 er EEE TEE nen Key Audit Malters \n1 nun cxstcrikcketsdcienescsensaeneunravseras conreminsewaeyenaweeeneenas tne vemn ee enmannanws 1.0 Implementation of the Approved Budgets \n1 con mann en un nennen 2.0 Management of the Government Salary Payroll \n9 ..eeeeesssseeununnnnnnnnnnnnnnnnnnnnnnnnnennnnnnnnnnn OE i EEE 13 EEE \n3.0 Implementation Of Key Government Grants/Programmes (FOCUS AREAS) \n13 nenne. POST EEE 30 EEE TE TE TE Management's Responsibility for the Financial StateMents.......0.cccccccccccessesescesessstcesersaeeees 30 Auditor\u2019s Responsibility for the Audit of Financial Statements.......c:ccccccsscccesessssscceseesssesenes 30 Other Reporting Responsibilities...........ssscccccssesssccsscssssecesseesecseeneeceesesseeeseenuacesessuucerseaees a1 Report On the Audit of Cornpliainee with Legislation \n31 cds cus cnxs comsssenes uns nn nen manna crane 4.0 implementation of the Parish Development MOdel.....ccccccsscccsccccccccscceccceccsecesersesens 31 Er EEE 40 \nList of Acronyms \nL Acronym \\| Meaning \\_ \u00c4 \u0131DLG\\_ Gou \n\\| Government. u District", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Government Local", "metadata": {"headings": [{"headings_0": {"content": "Government Local", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Government Local", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "HCMS_ . Human Capital Management System.", "metadata": {"headings": [{"headings_0": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}, {"headings_1": {"content": "Government Local", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ICT and Communication", "metadata": {"headings": [{"headings_0": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}, {"headings_1": {"content": "Government Local", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_______| fF Information Technology _", "metadata": {"headings": [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_INTOSAI \\| \n\u201eInternational Organization of Supreme Audit Institutions \\|: \\| and Payroll system \n\\|IPPS. Integrated Personnel le \\| [ ISSAIS. MER a International \u00ab of Supreme. \nStandards Audit Institutions \\_ \\\\ LGFAM \nLocal Government Financial and Accounting Manual, \n2007 El Na)", "metadata": {"headings": [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}, [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|LGFAR | Financial Manual, 2007 .", "metadata": {"headings": [{"headings_0": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}, {"headings_1": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Government and Accounting \\|", "metadata": {"headings": [{"headings_0": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}, {"headings_1": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LGPPDA_ oO Authority", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}, {"headings_1": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u201eLocal Government Public Procurement and Disposal 'LLG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}, {"headings_1": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|ILR_", "metadata": {"headings": [{"headings_0": {"content": "|ILR_", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "|ILR_", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Local", "metadata": {"headings": [{"headings_0": {"content": "Local", "page": 4, "level": 1}}, {"headings_1": {"content": "|ILR_", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Revenue", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 4, "level": 1}}, {"headings_1": {"content": "Local", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "IMDASs", "metadata": {"headings": [{"headings_0": {"content": "IMDASs", "page": 4, "level": 1}}, {"headings_1": {"content": "Revenue", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ministries, Departments and \u2018Agencies on MoES \\| Ministry. of Education \n\\_MoFPED \\_\\_ \nMinistry of Finance, \nPlanning and Economic Development \\_ \\_ MoGLSD\\_ \\_\\| Ministry Labour and a", "metadata": {"headings": [{"headings_0": {"content": "IMDASs", "page": 4, "level": 1}}, {"headings_1": {"content": "Revenue", "page": 4, "level": 1}}, [{"headings_0": {"content": "IMDASs", "page": 4, "level": 1}}, {"headings_1": {"content": "Revenue", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2018| of Gender, Social Development air:", "metadata": {"headings": [{"headings_0": {"content": "\u2018| of Gender, Social Development air:", "page": 4, "level": 1}}, {"headings_1": {"content": "IMDASs", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "MoLG \\| Ministry of Local Government \u2018NAA National \n\\| Audit Act \\_ iM", "metadata": {"headings": [{"headings_0": {"content": "\u2018| of Gender, Social Development air:", "page": 4, "level": 1}}, {"headings_1": {"content": "IMDASs", "page": 4, "level": 1}}, [{"headings_0": {"content": "\u2018| of Gender, Social Development air:", "page": 4, "level": 1}}, {"headings_1": {"content": "IMDASs", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "NTR", "metadata": {"headings": [{"headings_0": {"content": "NTR", "page": 4, "level": 1}}, {"headings_1": {"content": "\u2018| of Gender, Social Development air:", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Non-Tax \\_ \\\\ \\_ on", "metadata": {"headings": [{"headings_0": {"content": "NTR", "page": 4, "level": 1}}, {"headings_1": {"content": "\u2018| of Gender, Social Development air:", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201aRevenue", "metadata": {"headings": [{"headings_0": {"content": "\u201aRevenue", "page": 4, "level": 1}}, {"headings_1": {"content": "NTR", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "OAG Office of the. \n3 Auditor \\_ General Int \u201auf ie", "metadata": {"headings": [{"headings_0": {"content": "\u201aRevenue", "page": 4, "level": 1}}, {"headings_1": {"content": "NTR", "page": 4, "level": 1}}, [{"headings_0": {"content": "\u201aRevenue", "page": 4, "level": 1}}, {"headings_1": {"content": "NTR", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "'PBS", "metadata": {"headings": [{"headings_0": {"content": "'PBS", "page": 4, "level": 1}}, {"headings_1": {"content": "\u201aRevenue", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Program. Budgeting. System u \n' \ni \\| PCA\\_ \\| Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "'PBS", "page": 4, "level": 1}}, {"headings_1": {"content": "\u201aRevenue", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 4, "level": 1}}, {"headings_1": {"content": "'PBS", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Deduction Management System ee \n\\| \u00a9 at bi", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| PDU", "metadata": {"headings": [{"headings_0": {"content": "| PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\| Procurement & Disposal Unit \n\\_ \n. PFMA Public Finance Management Act \n\\| PFMR Public Finance Management \nRegulations N i", "metadata": {"headings": [{"headings_0": {"content": "| PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 1}}, [{"headings_0": {"content": "| PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "/PPDA", "metadata": {"headings": [{"headings_0": {"content": "/PPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "| PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "/PPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "| PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, {"headings_1": {"content": "/PPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "TSA", "metadata": {"headings": [{"headings_0": {"content": "TSA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_\\| \n\\| Treasury Single Single Account TSSAA \\_\\_ Treasury Sub Account. UBA \\| Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "TSA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, [{"headings_0": {"content": "TSA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_ _UCF", "metadata": {"headings": [{"headings_0": {"content": "_ _UCF", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "metadata": {"headings": [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": ". UCLA \n\u0131 Uganda Intergovernmental and \n\\| UgIFT \\| Uganda \nFiscal Transfers Program for Results UGK \\_\\_\\_\\_ Uganda Shilling \n\\|USMID \\_\\_\\_\\_ Uganda Support to \nMunicipal infrastructure Development en \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMULI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Kamuli 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 Kamuli 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": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}, [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the 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 TESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kamuli 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 the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Kamuli district had a budget of UGX.71,323,962,790 out of which UGX.68,871,612,715 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}, [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}]], "page": 5, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Details Budget Warrants UGX \nUGX \nRecurrent (Wage 39,054,564,959 39,054,564,959 Recurrent (Non-wage) 18,105,488,492 16,810,142,651 Development 14,163,909,339 \\_13,006,905,105 71,323,962,790 68,871,612,715 \nOut of the total warrants of UGX.68,871,612,715, I reviewed expenditure on activities/outputs worth UGX.44,965,641,848 (65%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}]], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Actual Cumulative Cumulative % expenditure Actual out of total UGX expenditure warrants u 1 Wage expenditure (Payroll, 37,741,960,381 mene 37,741,960,381 5 5% pension & Gratuity audit/FS- \naudit", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "mr 55%", "metadata": {"headings": [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "audited \nST re m rn Formerly SFG \nTe m m \\| projects \nInfrastructure \nFocus area-Water development 1,142,315,772 43,708,049,265 63% grant (Piped water, and Rural \nwater and Sanitation grant \nOutputs/activities under budget 1,257,592,583 44,965,641,848 65% performance review (URF Road \nObservation Recommendation \\| Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}, [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "local revenue of UGX.686,537,125 however; by the end of the Officer \nshould year, only UGX.502,886,758 had been collected representing devise strategies to 73% performance. The summary is in the table below and the ensure that all the details are in Appendix 1. \nbudgeted revenue is adequately No Source Approved Actual Variance collected. budget \nCollections \n1 Tax \\| 314,456,210 339,908,913 -25,452,703 \nRevenues \n2 \\| Non-Tax 372,080,915 162,977,845 209,103,070 \nRevenues BEE \nTotal \n[\\| 502,886,758 183,650,367 \\| \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities like; Administration monitoring and supervision, support to Council sittings, Staff welfare and Utilities. \nThe Accounting Officer attributed the under collection of local revenue to; \ne Foot and Mouth disease (FMD) leading to a quarantine on all the cattle markets affecting the major source of Local Revenue. \ne Inadequate royalties from Isimba Hydro-power plant in Kisozi and Magogo sub counties. \nRecruitment of staffs at the close of the FY which affected oe \nLST collections. \no Failure by prospective farmers to co-fund under the Micro-Scale Irrigation programme. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.68,598,556,873 to The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}]], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should UGX.67,295,460,415 was warranted resulting in a shortfall of engage the relevant UGX.1,303,096,458 representing 98% performance. \nauthorities to ensure that all The performance of warrants for each of the programmes is budgeted funds are shown in the table below; \nwarranted. \nProgramme Approved Warrants % \nObservation \nRecommendation Private sector 53,013,876 53,013,876 100% \ndevelopment \nPublic sector 7,622,327 ,863 7,347,342,664 96% \ntransformation \nTourism development 1,500,000 1,500,000 \nGrand Total 68,598,556,873 67,295,460,415 \nThe UGX.1,303,096,458 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of warranted implemented the unimplemen ted activity Human capital 718,603,844 UNICEF Immunisation, development \nactivities on ECD activities immunisatio, \nwash activities, \nECD activities \nin education \nIntegrated 302,437,596 Road Maintaining of transport maintenanc, roads infrastructure \nand \nconstruction \n274,985,199 Gratuity and Some pension pensioners not paid \n7,069,819 \n1,303,096,458 \nAs a result of failure to warrant the budgeted funds, the district could not implement the following; \ne Child settlement activities like transporting abandoned children to children homes, sensitisation, capacity building and training of para-social workers \nThe Accounting Officer attributed the shortcoming to; \nFailure by Uganda Road Fund (URF) to release all the funds e \nas we budgeted. \ne Under release of funds UGX.86,000,000 out of the budgeted UGX.280,0000,000 by the OPM through the Parish Community Association (PCA) for the construction of two classroom blocks at Nababirye Primary School. \ne Late release of pension and gratuity funds when the IFMS \nObservation \nRecommendation Human capital 1,221,158,629 695,487,456 57% \ndevelopment \nGrand Total 1,896,599,029 1,073,265,542 \nl \nThe UGX.823,333,487 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of warranted implemented the unimplement ed activi Community 297,662,314 Empowerment Mind-set mobilization and Mind-set change and mind-set Change activities change \n2 Human 525,671,173 UNICEF Wash and ECD capital activities on Activities development \nimmunisation, wash activities \n, ECD activities in education \nGrand Total 823333487 \\|\\|] \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \noe UNICEF activities on immunisation, wash activities, ECD activities in education \nThe Accounting Officer explained that UNICEF under released funds meant for the Community, Health and Education", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "departments.", "metadata": {"headings": [{"headings_0": {"content": "departments.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Utilization of Warrants \nOut of the total warrants of UGX.68,871,612,715 availed during The", "metadata": {"headings": [{"headings_0": {"content": "departments.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "the year, UGX.64,036,779,770 was utilized by the entity resulting Officer \nshould in un-utilized warrants of UGX.4,834,832,945 representing ensure that all utilization of 93% as shown in the table below; \nwarranted funds are utilised \nin Programme Warrants Utilised % accordance with the warrants utilisation approved budget. \nand mind-set change \nObservation \nRecommendation The warrants that were not utilized were meant for the following \nkey activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nProgram Warrants not Activities Reason for me Utilized affected the \nby the underutilizati under on of utilization warrants Agro- \n3,286,219,499 Supply of Farmers cannot industrializ \nAgricultural afford the co- ation equipment. funding component for the irrigation equipment Communit 19,947,840 Empowerm Funds received ent and late for mobilizatio Mind-set implementation n and Change of activities mind-set", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "change", "metadata": {"headings": [{"headings_0": {"content": "change", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Developme 124,507,824 Payment of Positions not nt plan salary filled up implement \nation \n4 Governanc 310,658,360 Staff not on e and payroll", "metadata": {"headings": [{"headings_0": {"content": "change", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "security", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 10, "level": 3}}, {"headings_1": {"content": "change", "page": 10, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "5 Human 739,982,375 Salary, Pensioners capital Pension, missing some developme documents to nt access pension", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 10, "level": 3}}, {"headings_1": {"content": "change", "page": 10, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payroll", "metadata": {"headings": [{"headings_0": {"content": "payroll", "page": 10, "level": 2}}, {"headings_1": {"content": "security", "page": 10, "level": 3}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "6 Integrated 20,376,653 Road Funds came in transport \nconstructio late so were infrastruct \nn for Kiroba not utilised. ure and - \nservices \nNamisamb \nya low cost", "metadata": {"headings": [{"headings_0": {"content": "payroll", "page": 10, "level": 2}}, {"headings_1": {"content": "security", "page": 10, "level": 3}}, [{"headings_0": {"content": "payroll", "page": 10, "level": 2}}, {"headings_1": {"content": "security", "page": 10, "level": 3}}]], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "sealing", "metadata": {"headings": [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Public 454,469,650 Primary RBF funds were sector \nHealthCare not sent to the transforma District but tion directly to facilities \nNo Observation Recommendation \\| The funds for pensions and gratuity of UGX.255,959,702 \noe \nwere released on the 22\" June 2023 as the FY was \nclosing hence was not utilized. \n1.5 Lack of a ropriate\\_ performance indicators and targets \nin the work plans \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall Officer \nshould indicate the key performance indicators to be used to gauge the ensure that all outputs. activities have", "metadata": {"headings": [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}, [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}], [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}], [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], "page": 11, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Part A of the performance contract for Accounting Officers performance outlines the core performance requirements against which their indicators \nand performance should be assessed in regard to achievement of targets. \nplanned results. This requires the Accounting Officer to be \nassessed on the extent to which annual key performance \nindicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 10 outputs with a total of 42 activities. I noted the following; \noe 9 outputs with 37 activities had clear performance indicators and targets. \ne 1 output with 5 activities did not have clear performance indicators and targets as summarized in the table below. \nTable showing performance indicators and targets \nCategory of No. of No of No. of No of Expen % outputs output activit Activitie activities diture Quanti s ies in s with without Amou ficatio sampl the clear clear nt n of ed outpu perform performa (UGX) output ts ance nce Bn s indicato indicators \nrs and and \ntargets targets \nquantified 37 0 90% \nOutputs not fully 4 10% uantified \n100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nObservation \nRecommendation \nthem with potential e One (1) outputs with fifteen (15) activities worth beneficiaries of the UGX.0.58Bn were partially implemented. All the three (3) micro-irrigation activities were partially implemented. \nprogramme to fund the co-payments. In Table showing performance indicators and targets \naddition, the Category of No. of No of No. of No of \nExpendi Accounting Officer outputs output activit Activitie activitie iviti ture \ns ies in \\|s fully s \nAmount should engage assess \nthe impleme partiall i (UGX\u2019 relevant authorities ed output Bn) to select more suppliers for the installation \nof", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}, [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "irrigation equipment.", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], "page": 12, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "implemented outputs \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activity of supply and installation of Irrigation equipment to farmers who have successfully made co-payment for irrigation equipment. \nThe Accounting Officer attributed the partial/un-implemented activities to; \ne Failure by prospective beneficiaries of the Micro scale Irrigation programme to meet their co-funding obligation citing high co-funding amounts \nOnly one contractor selected to install all the Irrigation equipment for Kamuli District. \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. \nNo Focus Key Observation area \nConstruction of seed schools (Kagumba and Nabwigulu Seed schools not seed schools) on going and structures were at beam functional yet. Still work", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}, [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}]], "page": 12, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. level as at the inspection date 16\" November 2023. The in progress \nworkers on site were not wearing protective gears e.g. \nUGIFT Helmets, Gumboots \nAt the inspection time on 16\u00b0 November 2023, the staff Staff house not in use house was substantially completed pending fixing of the \nwardrobes but was not yet in use \nMicro \nAs at 30 June 2023 only 21 farmers had made Co- Intended objective for\n2. scale \npayment for the irrigation equipment out of the targeted the irrigation scheme irrigation \\| 81 farmers. \nnot achieved yet. \n, \nAt the time of inspection 16% November 2023 the Classroom has only 7 Educatio classroom block at Nawango P/s was completed desks which are not n", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "however, it had loose window fittings, broken glasses enough. \ndevelop and no noticeboard. \nment \nAt the time of inspection 16 November 2023 the Floor needs to be Grant \nclassroom block St Joseph\u2019s Bugondha \u2014 Butaaga P/s redone.", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(SFG)", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 13, "level": 1}}, {"headings_1": {"content": "irrigation equipment.", "page": 12, "level": 2}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "was completed but had a cracked floor. No latrine only have 2 stance for staff. \nSoak pit left open and not filled with hard-core hence Water", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 13, "level": 1}}, {"headings_1": {"content": "irrigation equipment.", "page": 12, "level": 2}}, [{"headings_0": {"content": "(SFG)", "page": 13, "level": 1}}, {"headings_1": {"content": "irrigation equipment.", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|\" 4", "metadata": {"headings": [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "breading site for mosquitoes and hazardous to children . \nGrant \nplaying around the borehole. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKamuli DLG had a wage budget of UGX.39,054,564,959 out of which \nsummarized in the table below and the details are in Appendix 2. \nApprov Revise Warran Payment Unspent ed \nd ts UGX. s UGX. Balance Budget Budget UGX. Bn UGX. Bn \nUGX Bn \nFrom the analysis, I noted that there was an under absorption of UGX.1,312,604,578 majorly in Health and Education", "metadata": {"headings": [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}, [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "department.", "metadata": {"headings": [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the under-utilisation was due to delayed approvals of recruitment and replacement of employees who have either retired or died, and withholding of salaries for some employees on disciplinary actions. \nValidation of employees on the entity payroll \nThe District had 3,133 employees on the IPPS payroll of which \nThe Accounting 3,046(97.2%) were fully verified,O (0%) partially verified, 05 Officer should; (0.2%) not verified, and 82 (2.6%) did not show up. \nmaintain an \nupdated payroll In addition, 13 individuals had not accessed the payroll by end ensuring \nthat \nof June, 2023. These were captured as new records in my", "metadata": {"headings": [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}, [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}], [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}], [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "prompt", "metadata": {"headings": [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "determination of the District wage bill. \nadjustments are made for any new The following observations were made; \nstaff as well as \ndeletion \nof \na) 3,046 (97.2%) employees appeared for the validation employees who exercise and presented all the pre-requisite documents to \nhave ceased to be \nconfirm their existence and regularity of recruitment. \npersonnel of the District. \nb) 0(0%) employees appeared for headcount were partially \nvalidated due to lack of minutes/extracts from other Ensure \nthat \nService Commissions to support their first appointment. \nverification of \npersons recruited c) A total of 5 (0.2%) employees on the payroll appeared for \nby the ESC is validation but did not satisfy the requirements of the carried out prior validation exercise, hence were not verified. \nto approval of access to the \nd) A total of 82(2.6%) employees on the payroll did not \nDistrict payroll. appear for the validation and were categorised as follows; \naccounted for and these were omitted from the validated", "metadata": {"headings": [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}, [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e Ensure that abscondment \ne) 13 individuals whose names were not on the District's cases \nare payroll by June 2023, appeared for the validation exercise. concluded and These individuals were included on the validated payroll, \nrecommendations upon confirmation by the Accounting Officer regarding made to the their status. \nDistrict Service Commission for The Accounting Officer explained as follows; \naction.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "o The newly recruited staff were captured and accessed The Ministry of payroll in the months of July and August 2023. \nPublic Service should \nmake oe The staff did not satisfy the minimum requirements to arrangements to qualify as genuine employees on the payroll were validate any staff Secondary School teachers who are appointed by who have been Education Service Commission. However, management genuinely \nhad written to Ministry of Education and Sports to give accounted for by a status report on the matter. \nthe Accounting Officer. \nThe staff who did not appear for the headcount and \ne \nwere confirmed to have exited the district were still on \npayroll due challenges in accessing required documents \nincluding National ID and Powers of Attorney for the \ndeceased staff. However, they were not being paid. \noe The verified individuals not on the district payroll (captured as new) was attributed to delays in submission of required documents by staff. However, \nthe staff accessed payroll for the months of July and August 2023. I 2.3 aconsistencies in Employee Details \n= A total of 523 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}, [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}], [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kamuli District Local Governmnent 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 ensure \nthat identification of an individual. \nemployee records are duly updated Inconsistent information undermines the integrity of the and brought to the District's records and may complicate the employee service attention of the history and retirement procedures. Where the errors in dates Ministry of Public of birth increase the length of service, it may lead to the Service within a \nUGX.90,428,382 and under computation of reconciliation of UGX.280,563,384. the amounts before effecting b) Over-remittance of UGX.84,539,804 and under-remittance payments. In of UGX.738,507,215 of statutory deductions were made by addition, all the entity during the period. \nadjustments to the amounts on \nc) Over-remittance of UGX.5,019,866 and under-remittance the payroll of UGX.307,038,302 of non-statutory deductions were register should made by the entity during the period. \nbe approved by the Accounting The Accounting Officer explained as follows; \nOfficer and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "properly", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e The variances were due to errors on the IPPS \ndocumented. \nregister where by some names come with two \nsalaries and only one is paid. \nShould put in e Reconciliations were done for FY 2021-2022 and \nplace controls to 2022-2023 and there was no over payment as \nensure that non- \nstated. However, evidence of the reconciliations was", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "statutory", "metadata": {"headings": [{"headings_0": {"content": "statutory", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "not availed for audit verification. \ndeductions are", "metadata": {"headings": [{"headings_0": {"content": "statutory", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "always accurately", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 16, "level": 3}}, {"headings_1": {"content": "statutory", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "computed and promptly paid as per the payroll", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 16, "level": 3}}, {"headings_1": {"content": "statutory", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "register.", "metadata": {"headings": [{"headings_0": {"content": "register.", "page": 16, "level": 2}}, {"headings_1": {"content": "always accurately", "page": 16, "level": 3}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "In addition, all adjustments to the amounts on \nthe payroll register should be approved by the Accounting Officer and", "metadata": {"headings": [{"headings_0": {"content": "register.", "page": 16, "level": 2}}, {"headings_1": {"content": "always accurately", "page": 16, "level": 3}}, [{"headings_0": {"content": "register.", "page": 16, "level": 2}}, {"headings_1": {"content": "always accurately", "page": 16, "level": 3}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "properly", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "documented. \n2.5 \nDelayed deletion of employees from the payroll \nI noted that UGX.13,919,693 was paid to 09 staff who had The", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}, [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}], [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "either been retired, transferred, absconded or died. These Officer \nshould \nresulted into financial loss to government. \nsensitize all \ni. \nOut of 409 approved positions, a total of 282 (69%) and also to engage positions were filled leaving a gap of 127 (31%) relevant \nvacant positions. stakeholders to", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "develop", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], "page": 17, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and ii. The entity did not have an approved and costed staff implement \na establishment for primary, secondary and tertiary consolidated costed institutions while the staff structure for health facilities staff structure for issued by Ministry of Health was not incorporated into the District. \nthe district approved structure. \nThe Accounting Officer explained that not all positions on the \napproved staff establishment had been cleared for recruitment \ndue to limited resources and also acknowledged the short \ncoming of not having an approved and costed staff \n\\| establishment. \\| \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 and below are my key findings and recommendations; \n3.1 Education Development Grant \nThe Education Development Grant, formerly School's 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.1,148,967,957 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to 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: \n3.1.1 Positive observations \nI noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}, [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}]], "page": 17, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "o The District paid a sum of UGX.1,139,867,956 to approved eligible activities only. o The Project Management and Procurement Committees of Kamuli District sought guidance from the district specialists for all contracts under Education Development Grant. \no All reviewed Projects which could result in environment and social risks/impacts had contracts signed with Particular condition of contract clause. \no All 3 Projects worth UGX.245,274,234 had their contract managers appointed from user groups or sector specialists. \noe All the 3 projects worth UGX.245,274,234 were sufficiently supervised by their respective user committees \nAll the 3 Projects worth UGX.245,274,234 were reviewed by the internal auditor. oe \n3.1.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3.1.2.1 Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nA review of the budget allocations of Education Development grant revealed that less than 95% of the grant was allocated to the capital development works as shown in the table below; \nCategory Budget Standard %age %age budget Remarks Amount budget allocation allocation (C) \nas per guidelines \nC=(A/B) \nCapital 1,034,071,200 At least 95% 90% Allocation expenditure(A) inconsistent with guidelines Investment \n114,896,757 More than zero but up \n10% Allocation service costs(B) to 5% \ninconsistent with guidelines \nUnder allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible/wasteful", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}, [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}]], "page": 18, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "activities/items.", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 18, "level": 1}}, {"headings_1": {"content": "develop", "page": 17, "level": 8}}], "page": 18, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "addition, the Accounting Officer should engage the relevant authorities to obtain additional funding for supervision of projects. \n3.1.2.2 Failure of PMCs to submit monthly Project/program progress and financial", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 18, "level": 1}}, {"headings_1": {"content": "develop", "page": 17, "level": 8}}, [{"headings_0": {"content": "activities/items.", "page": 18, "level": 1}}, {"headings_1": {"content": "develop", "page": 17, "level": 8}}]], "page": 19, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that it\u2019s important to file all critical documentation related to the Project Site meetings. The Contract Manager (DEO) should ensure that proper site Minutes are prepared and made readily available alongside critical documents such as site visit reports. All these reports should be kept at the District Education Office with copies available at the site. I noted that the PMCs did not submit monthly physical progress and financial reports as per guideline. Failure to prepare monthly progress and financial reports may lead to misuse of Project funds and may cause delays in interventions where necessary. The Accounting Officer acknowledged the anomaly and pledged to improve in the next financial year. The Accounting Officer should ensure that the monthly progress and financial reports as prepared as per guidelines. 3.1.2.3 Failure to carry out Monitoring and Evaluation Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President\u2019s Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. I noted that; All the 18 Projects worth UGX.1,148,967,957 were not monitored by the MoES oe Engineering Assistant attached to Kamuli District oe Ministries (MoFPED, MoLG and President\u2019s Office) did not appear to monitor and supervise any of the projects/programs and no or 3.1.2.4 Status of Project Implementation /Inspection for service delivery I sampled two (02) activities with a total expenditure of UGX.157,462,764 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. Progra Activity Total Summary of findings Audit conclusion mme details expenditu (Time, Quality, Quantity, re (UGX Cost and Functionalit Human Construction 79,940,870 At the time of inspection, The quality of the Capital of a 2- works were completed classroom was fairly Develop classroom however, there were loose satisfactory. ment block at fittings of windows, and Nawango cracks were beginning to P/S develop in sections of the", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}, [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Joseph\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], "page": 20, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Bugondha \u2014 \nSchool as no pit latrines. Butaaga p/s \nThe Accounting Officer explained that since the projects were still under defect liability period, the district would ensure that the contractor rectifies all the defects with in the period before payment of the retention funds. \nThe Accounting Officer should ensure that the contractor rectifies all the defects with in the defect liability period. \n3.2 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kamuli District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKamuli district received UGX.3,592,216,156, Out of the funds received, UGX.422,506,263 (12%) was spent on capital developments while UGX.175,114,500 \ne The district only spent on eligible activities only. \noe All the expenditure categories for the complimentary services were charged on correct item codes. \ne The outputs for complementary activities were adequately quantified in the work plan and the program activity reports to the Accounting Officer were also prepared as required. \ne Irrigation equipment had been delivered to all the 21 farmers who had paid co- payment funding. \nA total of UGX.41,280,000 that was collected from 21 farmers had been transferred e \nto TSA account. \ne The supplier offered training and technical support to the farmers during the warranty period. \n3.2.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3 Absorption of Micro-Irrigation program \nOut of the total program receipts of UGX.3,592,216,156, UGX.597,620,763 (17%) was utilized by the entity at the financial year end resulting into unspent balance of UGX.2,994,595,393 (83%). \nDetails of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure absorptio (as per n payment file", "metadata": {"headings": [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}, [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pe ee", "metadata": {"headings": [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], "page": 21, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0 \none \ntwo \nQuarter PT 1,226,585,337 50,865,620 1,175,719,717 Dar three \nQuarter \\| 1,752,338,151 546,755,143 1,205,583,008 = Four \nTotal 3,592,216,156 3,592,216,156 597,620,763 2,994,595,393 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nexpenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \nHowever, review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for capital development and complementary category as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], "page": 22, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Item Initial Supplem Revised % Ideal Warrants Expendit Budget(U entary budget Allocat allocat (UGX) ure(IFM GX) Budget (UGX) ion of ion \nSs \n(UGX) the (%) Payment total \nfile) budge \nt \nCapital 1,494,000, 1,752,338 3,246,338, 3,246,338,151 422,506,2 Development 000 \u201a151 151 63 (micro scale \nirrigation \nequipment) \nComplementary 345,878,0 0 345,878,00 \n345,878,005 175,114,5 services 05 5 00 \nTotal \n1,839,87 1,752,33 3,592,21 100 100 3,592,216,15 597,620, 8,005 8,151 6,156 6 763 \nFailure to budget according to the set thresholds leads to wasteful expenditure on non- priority activities which hinders achievement of intended program objectives. \nThe Accounting Officer explained that for the FY under review, the district had an initial approved budget of UGX.1,839,878,005 of which UGX.1,494,000 (75%) had been planned for capital Development and UGX.345,878,005 (25%) had been planned for funding the complementary activities of the program. The Accounting Officer further explained that the allocations were distorted by the release of re-voted capital expenditure funds of UGX.1,752,338,151 for the FY 2021/2022. \nThe Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n3.3 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DRWSSCG \nWater Development Grant is a government program intended to achieve the SDG No.6 which aims at achieving universal and equitable access to safe and affordable drinking", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The district received all the UGX.1,174,586,223 (100%) that was budgeted. Out e \nof the funds received, UGX.738,921,515 (63%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.435,664,708 (37%) on Piped Water Sub-Grant (UgIFT component) \nAll the 5 projects in the water grant work plan were in the approved five-year e \ndevelopment plan. \nAll the 5 (100%) projects in the approved work plan were in the indicative list of e \ncapital investments. \nThe District undertook desk and field appraisals for all the 5 (100%) projects as e \nevidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \neo All the 4 projects had their designs approved by the Ministry of Water and Environment. \nAll the five (5) activities that were supposed to have been implemented during the oe \nFinancial Year under review were fully implemented. \nThe District had proof of land ownership for all the locations where the water e \nfacilities were constructed. \n\u00b0o All the four inspected projects were fully functional and the installations were complete with reasonably good yields and being used by the community. \n3.3.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3.3.2.1 Irregularity in allocation of program expenditure by category \nParagraph 4.1.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 prescribes the thresholds for allocation of rural water and sanitation sub- grant (traditional component), and piped water sub-grant (UgIFT component). \nHowever, review of the district budget and departmental work plans revealed variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}]], "page": 23, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "metadata": {"headings": [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "servicing (RWSSG) of UGX.28,729,182 and UGX.227,751,957 for investment servicing under PWSG. UGX.227,751,757 was under budgeted on New capital developments that includes water and sanitation facilities under PpwsG as shown in the table below; \nSN. Catego Des Appro Ideal Actua Vari Expen \nRemark \n(a) New Mini 525,59 Min. 73% -8% 536,93 72% -7% \ncapital mu 8,945 65% \n9,551 \ndevelop m of \nments 65% \nthat \ninclude \ns water \nand \nsanitati \non \nfacilities \n(b) Rehabili Maxi 92,921 Max. 13% \\|- 97,689, 13% 12% \ntation mu \u201a014 25% 12% 014 \nof m of \nwater 25% \nfacilities \n(c) Invest Maxi 99,709 Max. 14% -4% 112,26 15% -5% Over ment mu \u201a00 10% 8,336 Budgetin servicin m of \ng \ngcosts 10% \nTotal 718,22 100 100% \\| - 746,89 100% 0.00 \nRWSS 9,559 % 24.0 6,901 % \nG (A) 0% \n2 PWSG \n(a) New Mini 151,77 Min. 34% 139,73 33% 52% Under - \ncapital mu 2,464 85% 51% 3,122 Budgetin develop m of \ng \nments 85% \nthat \ninclude \ns water \nand \nsanitati \non \nfacilities \nInvest Maxi 294,80 Max. 66% 278,172 67% Over - \n= \nment mu 0,000 15% 51% ,000 52% Budgetin servicin m of \ng \ngcosts 15% \nTotal 446,57 100 417,90 100% 0.00 \n- \nPWSG 2,464 % 102. 5,122 % 00% \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended program", "metadata": {"headings": [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}], "page": 24, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "In a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.1,174,586,223, I noted the following, as further detailed in the table below; \nSN Sub Wate RANK Distr Varia Amount Rank Amount %age of County r Water ict nce allocated to the allocated to amount cover Cover aver Sub County the Sub allocated to age age age \nCounty the Sub rate Rates rate \nCounty out of", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "the total \ndistrict grant Nabwigulu\\_\\| 65.3 2 76.5 -11.2 4,372,500 15 0.37 Balawoli 70.1 6 -6.4 53,048,196 8 4.52 \\| Town \nBalawoli 79.5 11 3 56,850,696 A 4.84 Kagumba 58.2 1 -18.3 79,700,166 Rip 6.79 Namasagal 66.9 4 [\u00b0\u00b0 268,537,295 22.86 \\| i", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}, [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}], [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Butansi 85 14 CO 5 57,578,196 u 4.90 . \nKitayunjwa 82.9 12 Ov\\} 4 142,422,214 w 12.13 \u2018 \n8 Namwend 71.1 7 -5.4 196,040,410 2 16.69 wa \n9 Namwend 76.1 10 -0 4 4,845,000 12 0.41 wa Town \n10 Bulopa 66.4 3 -10.1 57,122,696 6 4.86 11 Bugulumb 96.4 18 19.9 9,000,000 11 0.77 . \nYa \nm \n12 Kasambira 87.6 15 11.1 - 16 \n- \nTown", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}, [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "tt", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "13 Wankole 96.2 17 19.7 4,500,000 13 14 Nawanyag 83.1 13 6.6 16 0 15 Nawanyag 70 5 I \u201c6:5 35,524,098 9 o Town 16 Kisozi 74.5 8 -2 4,500,000 13 17 Magogo 74.6 9 71.9 = 16 18 Mbulamuti\\_ 89.7 16 13.2 31,024,098 10 TOTAL 1,005,065,565 a) The sub-county that got the most allocation was number 4 out of 18 in the ranking based on need, b) The sub-counties that got the least allocation were number 9,13 and 15 out of 18 in the ranking based on need, c) The deprived sub-county was number 4 out of 18 in the ranking based on allocation received, and d) The least needy sub-county was number 11 out of 18 in the ranking based on allocation received. 3.3.2.3 Special Consideration of Seed Schools and Health Centres Section 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. I noted that only 3 out of 4 (75%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed below. SN UGIFT Project Water source place Community (name) and Audit Conclusion and status accessibility to water s Nabwigulu seed Temporary water status Nabwigulu- accessible to the Water Project exists school reservoir. communi Kagumba seed None, but plans are Kagumba- Not accessible to Water source project not school underway the community rovided yet Bubago HC IV Bubago Deep borehole Magogo -unlimited access Water Project exists 4 Kagumba HC IV Borehole and Rain water Staff House tank Kagumba -Unlimited access Water Project exists As a result, one (1) UGIFT projects (Kgumba Sees School) had water constraints making it difficult for surrounding communities to benefit from water sources that were supposed to accompany the projects. The Accounting Officer explained that Construction works for Kagumba Seed School are still on going, and are waiting for completion of the different structures before a bore hole can be installed in an appropriate location in relation to the design lay out. The Accounting Officer should endeavour to provide a water sources after the completion of the", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}, [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "different school structures. 3.3.2.4 Timeliness of procurements Para. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31% of October. My review of 3 procurement files revealed the following; None of the 3 had their adverts 30\" June 2022, 2 KAMU849/SUPL \\| Siting Designing, 19/7/20 29/11 M/s Sunrise 172,044,000 S/21-22/00002 Drilling Test Pumping 22 /2022 Water drilling And Platform Casting Of 9 Boreholes Lot 1 3 KAM Siting Designing, 19/7/20 29/No Ms Gera 133,672,760 849/WRKS/22- Drilling Test Pumping 22 v/202 Engineering 23/00003 And Platform Casting 2 Services Ltd Of 4 Boreholes Lot 3 Delays in the procurement process disrupts the overall implementation of the projects The Accounting officer acknowledged the observation and explained that the procurement process was fast tracked and the contracts awarded on 23 November, 2022. The Accounting Officer should always have their procurement contracts awarded by 31% October as per the guideline to avoid delays in implementation. 3.3.2.5 Preparation and submission of quarterly monitoring reports Sec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. I noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below; Ben Deadline for submission 1 Quarter One 10% October, 2022 2 Quarter Two 10\" January, 2023 3 Quarter Three 10% April, 2023 4 \\| Quarter Four 10\" July, 2023 Actual date of submission 10/10/2022 Timel 01/10/2023 Delayed 14/12/2023 Delayed 14/07/2023 Delayed Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. The Accounting Officer explained that there was a delay in the quarterly funds releases, Recommendation The Accounting Officer should ensure that Partially/non-functional projects are accorded necessary attention", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}, [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 29, "level": 8}}, {"headings_1": {"content": "tt", "page": 25, "level": 3}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Standard %age budget", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 29, "level": 8}}, {"headings_1": {"content": "tt", "page": 25, "level": 3}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ean", "metadata": {"headings": [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of medical equipment \nReplacement of small medical equipment and medical furniture. \nUpgrade and new construction including Geotechnical Investigation on the selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for support services \niz \nallocation as per", "metadata": {"headings": [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}, [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}], [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}]], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "20% 20% \n60% \nA review of the budget allocations of the Health development activities revealed that there was no budget allocation for Repair of medical equipment and replacement of small medical equipment and medical furniture activities as shown in the table below; \nActivity Budget %age Standard %age %age Amount budget budget budget allocation allocation as Variance per guidelines \nA B=(A/Total Cc (B-C) budget) \nRepair of medical equipment 0 0% 20% -20% Replacement of small medical 41,850,000 11% 20% -9% equipment and medical furniture. \nUpgrade and new construction 345,969,195 89% 60% 29% including Geotechnical Investigation \non the selected sites \nMaintenance of \nallocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were over budget allocations of 1.8% as shown in the table below; \nActivity Identifier Budget %age Standard %age Budget Amount budget %age budge Amounts allocati budget t on allocation Varian \n\\| as per ce guidelines \nCc \nMonitoring and supervision A (As per 10,000,000 4.3% Budget \nDocument \nUpgrade and new construction B (60% of \n232,691,517 including Geotechnical Total Health \nInvestigation on the selected Development \nsites \nBudget) Maintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures \nfor support services \nTotal \n232,691,517 \nUnder/over budget allocations negatively affect achievement of the intended health services. \nThe Accounting Officer explained that going forward, they would budget based on the", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}, [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], "page": 30, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation is allocated for monitoring and supervision of projects. \n3.4.2.4 \nUGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04'\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district did not have land titles for UGIFT project worth \nThe Accounting Officer should expedite the process of acquiring the land titles. \n3.4.2.5 Project Implementation \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 3 UGIFT projects that received funding of UGX.3.6Bn were partially implemented as shown in the table below; I undertook procedures 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. \nNo \\| Activity details \nValue of Summary of findings Audit equipme (Time, Quality, Quantity, conclusion \n; \nnt (UGX) Cost and Functionality) \nu u \u2018Bns \\| Construction of 3.06 Construction going and Still work in on \n1 Kagumba seed school \nstructures were at plastering progress stage as at the inspection \ndate 16 November 2023. \nThe workers on site were not \nwearing protective gears e.g. \nHelmets, Gumboots.", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}, [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "construction", "metadata": {"headings": [{"headings_0": {"content": "construction", "page": 31, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 30, "level": 1}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of \\| 3.04 Construction on going and \\| Still work in Nabwiguru seed school \nstructures were at plastering progress level as at the inspection date \n16 November 2023. The \nworkers on site were not \nwearing protective gears e.g.", "metadata": {"headings": [{"headings_0": {"content": "construction", "page": 31, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 30, "level": 1}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a Helmets, Gumboots.", "metadata": {"headings": [{"headings_0": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}, {"headings_1": {"content": "construction", "page": 31, "level": 2}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 Upgrade of Kagumba HC II to HC III (Maternity", "metadata": {"headings": [{"headings_0": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}, {"headings_1": {"content": "construction", "page": 31, "level": 2}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ward)", "metadata": {"headings": [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0.06 Cracked floor in the wards. m \nAs a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that for the seed school \nthe works \nProject Contract Start date End date Inspection remarks Amount \nConstruction 158,874,405 2/11/2022 30/05/2023 Staff house not in use of staff \nhouse at \nBubago HC III \nTotal", "metadata": {"headings": [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}, [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "158,874,405", "metadata": {"headings": [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], "page": 32, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Non-utilisation of infrastructure implies that programs objectives of improving health services were not achieved. The Accounting Officer explained that some defects were noted during the defects liability period that required the contractor to rectify before handing over the project to the users. The Accounting Officer should liaise with the contractor to expedite the rectification of the defect. 3.5 Implementation of the Uganda Road Fund (URF) Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. The objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. I observed the following; 3.5.1 Funding for road activities under URF I reviewed the approved/revised URF budget allocation for the Financial Year 2022/2023 and noted that Kamuli District had an approved budget of The Accounting Officer should prioritize the routine manual maintenance in the subsequent financial years to have the drainage channels desilted. Other Information The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. Management's", "metadata": {"headings": [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}, [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the DLG to fail to deliver its mandate. \u00b0 Evaluate the overall presentation, structure and content of the financial statements, 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 these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described", "metadata": {"headings": [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}, [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}]], "page": 35, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "approved.", "metadata": {"headings": [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], "page": 37, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All PDM SACCOs had training of the PDM SACCO members during the meeting. oo All PDM SACCOs included the bank account opening resolution in the minutes 0 00 I noted that all SACCOs have updated PDM member registers. All PRF financing Agreements were signed. 4.3 Areas of Improvement. I noted the following areas where the District needs improvement; \\_ 4.3.1 Planning and Budget Performance I reviewed the Kamuli District approved work plan and budget for PDM activities and noted the following. 4.3.1.1 Alignment of the District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all 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. A review of Kamuli District\u2019s budget and work plans revealed that no priorities were received from Sub Counties for incorporation in to the budget/work plan Appendix 3 refers. Failure 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. The Accounting Officer acknowledged the observation and attributed the shortcoming numerous changes in guidelines. In addition, the Accounting Officer explained that going forward; the district would align the process of PDM parish priority setting with the LG planning and budgeting cycle. The Accounting Officer should ensure that priorities from Sub counties are incorporated o No funds were disbursed to any of the 80 SACCOs in the 1\\* Quarter yet UGX.2,000,000,000 was expected per quarter. Only 37 out of the 80 SACCOs received PRF of UGX.925,000,000 in the 2\u2122 Quarter. e Only 32 out of the 80 SACCOs received UGX.800,000,000 in the 3 Quarter. oe oe 80 SACCOs received a sum of UGX.5,600,000,000 instead of UGX.2,000,000,000 quarterly disbursements in the 4\u00b0\" Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 6 SACCOs received all the disbursement for the previous quarters in the 4\" quarter Appendix 4 refers. Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}, [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}]], "page": 37, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "oe The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne 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 o \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 MC, Parish and SACCO level and made the following observations; \n[ SN Governance Observations Recommendation \\| structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}]], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. HLG Core e The HLG Core Implementation team was The Accounting", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "not fully constituted as per the guideline. Officer should ensure Teams \nthat the Core e The District did not prepare quarterly implementation team performance reports. \nis fully constituted to support mobilization, e There was no evidence of; Mobilization sensitization, data and sensitization of the various collection and \nThe Accounting Officer explained that the District PDM core team comprising of the DPMO, DCO, District Planner, DCDO and District Communications Officer is in place and functional though formal appointments had not been made. \nParish \ne Did not prepare parish priorities and The", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 3}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "action plans for the FY 2022/2023. For Officer should ensure Committees \nthose that developed the parish that the PDC prepare", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 3}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "priorities, the priorities were not priorities. In addition, prepared in the prescribed format the Accounting showing category, name of priorities, Officer should engage quantity, location and expected date of the MoFPED to implementation Appendix 7 refers. \nensure that funds are \nincreased to facilitate \ne Funding received of UGX.60,000,000 PDC activities. was inadequate to facilitate the activities \nof the PDC. \nSACCO \nIn all the SACCOs the only Committees that The", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Committees were operational are Supervisory, Officer should ensure and \nSub Executive and Loan sub-committee. Details that the Production, Committees are shown in Appendix 9. \nMarketing, Business", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Failure to have functioning Sub- services, and Finance Committees may lead to mismanagement and investment sub of the SACCOs due to the lack of Committees are \nappropriate oversight. constituted and functional. \n4.5 Review of Training Implementation Activities \nParagraph 27 of PDM - ALG Guide for Supporting HH & EGs in Accessing Loans under PRF - Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT o \nworkshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a \nSN Nature of Observations \nRecommendation 7 training the \nTraining of \nHLG core implementation team did not The", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Households and train households and enterprise group Officer should Enterprise Group leaders in 80 parishes on household ensure that training Leaders \nvisioning and enterprise analysis of households and Appendix 10 refers. \nenterprise groups are carried out. Failures to train Households and Enterprise \nGroup Leaders may lead to inappropriate \nuse of PRF by households and enterprise \ngroups, as well as deter the socio- \neconomic transformation aspirations. \n4.5.1 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0 Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. A 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. The 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 The Accounting Officer shall submit an Attestation Form to confirm that the PDM The Accounting Officer acknowledged Institutions Money the observation and promised to follow Lenders Act. up the matter with the relevant central government agencies. Failure to license PDM SACCOs under the Microfinance Institutions Money Lenders Act could hinder enforcement of recovery of PRF from beneficiaries by the PDM SACCOs, this may be legally challenged leading to loss of funds 4.5.2 PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; The identification of subsistence households shall be carried out using the wealth oe ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1. Wealth \ne All 80 parishes did not carry out wealth ranking The Accounting Ranking of during identification of subsistence households. Officer should Households Details are in Appendix 12. \nensure that the wealth ranking Failure to carry out wealth ranking could lead exercise \nis challenges in identifying subsistence households carried out to which may undermine the achievement of pillar enable \nthe objectives. identification of subsistence \nThe Accounting Officer attributed the failure carry households. \nout wealth ranking to changing implementation \nguidelines. The Accounting Officer explained that \nas a way forward, the wealth ranking process was \nbeing stream line in the financial year 2023/24.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Selection \n\u00b0 All 80 parishes selected flagship projects that The Accounting and \nwere inconsistent with the LG selected priority Officer should Implementat commodities. \nensure that the ion \nof \u00a2422 out of 718 farmer enterprise/households flagship projects Prioritized/FI implemented projects that are not from the selected by", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "agship", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 43, "level": 2}}, {"headings_1": {"content": "Response", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "priority commodity list. Details are in Appendix parishes \nand Projects 13. SACCOs are consistent with Failure to select and implement prioritized the LG selected projects may undermine the achievement of pillar priority", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 43, "level": 2}}, {"headings_1": {"content": "Response", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "commodities. \nThe Accounting Officer explained that all parishes had priority enterprises selected, following the enterprise group priorities.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Insurance \ne The failure to obtain an insurance policy among The Accounting Policy for beneficiaries could not be ascertained Officer should Farming considering the loan disbursement process ensure that", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 43, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "happened after the closure of the financial year beneficiaries 2022/2023. carrying out", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 43, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Lack of recourse in form of insurance will expose operation obtain the farming enterprises to the adverse effects of an \ninsurance climate change and may result into failure to policies. recover the loan funds. \nAppendices \nAppendix 1: Performance of Local Revenue. \nNo Source \nApproved budget Actual Collections Variance Tax Revenues Pp \n1 Local Services Tax \n2 Land fees \n3 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}, [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}], [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "189,169,807 739,807", "metadata": {"headings": [{"headings_0": {"content": "189,169,807 739,807", "page": 44, "level": 2}}, {"headings_1": {"content": "farming", "page": 43, "level": 1}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "11,369,770 -24,344,500", "metadata": {"headings": [{"headings_0": {"content": "189,169,807 739,807", "page": 44, "level": 2}}, {"headings_1": {"content": "farming", "page": 43, "level": 1}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3,420,000 -31,528,000", "metadata": {"headings": [{"headings_0": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}, {"headings_1": {"content": "189,169,807 739,807", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}, {"headings_1": {"content": "189,169,807 739,807", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "55,363,940 135,949,336 80,585,396", "metadata": {"headings": [{"headings_0": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}, {"headings_1": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Non-Tax Revenues \\|\\_\\_\\| \n5 Investment income", "metadata": {"headings": [{"headings_0": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}, {"headings_1": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6,135 0", "metadata": {"headings": [{"headings_0": {"content": "6,135 0", "page": 44, "level": 3}}, {"headings_1": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "6 Rent 0 100,000,000 7 Administrative fees and licenses", "metadata": {"headings": [{"headings_0": {"content": "6,135 0", "page": 44, "level": 3}}, {"headings_1": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "162,971,710 -109,103,070", "metadata": {"headings": [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total Revenue 502,886,758 -183,650,367 \\|\\_\\_\\| \nAN 0 \nAppendix 2: Utilization of wage per department", "metadata": {"headings": [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}, [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}], [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], "page": 45, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "UGX. Bn UGX. Bn Budget UGX. UGX. Bn Bn \nUGX. Bn \n\\| \nBn \nAdministration 1.189 0.012 1.201 1.201 1.201 0.000 Commercial 0.349 7 0.035 0.035 0.032 0.003 Community based services 0.400 0.004 0.404 0.404 0.401 0.003 Education \\_\\_\\| 18 2.564 20.531 \\_\\_ 20.531 20.321 0.210 Finance 0 - 0.237 0.237 0.236 0.001 Health 11 1.902 BL 13.234 12.532 0.702 Internal audit 0 - 0.098 0.098 0.068 0.029 Natural resources 0 0.023 0.116 0.116 0.116 0.000 Planning unit 0 0.002 0.229 0.229 0.228 0.001 Production 2 0.517 2.502 2.502 2.142 0.360 Statutory bodies 0 0.020 0.255 0.255 0.255 0.000 Trade, industry and local \ndevelopment 0 & 0.055 0.055 0.051 0.004 Works 0 0.010 0.159 0.159 0.159 0.000 Total 34 5.054 39.055 39.055 37.742 1.313 \n41 \nAppendix 3: Failure to align LG budgets to the PDM \nName of Sub No. of priorities No. of priorities No. of", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}]], "page": 45, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "County/Town", "metadata": {"headings": [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "received from the received from the priorities \nNo. of priorities to \nNo. of priorities to be implemented by be implemented by Council/Division Sub Counties/ Sub Counties/ that are MDAs, \nMDAs \nDivision for \nDivision that \nsupposed to communicated to Incorporated in the incorporation in were be the respective HLG budget \nthe HLG Budget incorporation in implemented MDAs for approval \n\\| \nthe HLG Budget by MDAs \nand allocation of \nresources.", "metadata": {"headings": [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}]], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| fia Ward", "metadata": {"headings": [{"headings_0": {"content": "| fia Ward", "page": 46, "level": 1}}, {"headings_1": {"content": "County/Town", "page": 46, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "BE) BE) BE) HE) EEE 2 \\|kKisaikye nd hee eT", "metadata": {"headings": [{"headings_0": {"content": "| fia Ward", "page": 46, "level": 1}}, {"headings_1": {"content": "County/Town", "page": 46, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 1}}, {"headings_1": {"content": "| fia Ward", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 Bugulumbya CO La ha", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 1}}, {"headings_1": {"content": "| fia Ward", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "lm Mbulamuti Sc", "metadata": {"headings": [{"headings_0": {"content": "lm Mbulamuti Sc", "page": 46, "level": 1}}, {"headings_1": {"content": "er", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| 6 eh [Buluya a", "metadata": {"headings": [{"headings_0": {"content": "lm Mbulamuti Sc", "page": 46, "level": 1}}, {"headings_1": {"content": "er", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 46, "level": 3}}, {"headings_1": {"content": "lm Mbulamuti Sc", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ps | | a |", "metadata": {"headings": [{"headings_0": {"content": "Ps | | a |", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Po Buwya | a |", "metadata": {"headings": [{"headings_0": {"content": "Po Buwya | a |", "page": 46, "level": 1}}, {"headings_1": {"content": "Ps | | a |", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Pio] N \\| a \\| 1 lkeguma of", "metadata": {"headings": [{"headings_0": {"content": "Po Buwya | a |", "page": 46, "level": 1}}, {"headings_1": {"content": "Ps | | a |", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "12|ksamirewrdd | a a", "metadata": {"headings": [{"headings_0": {"content": "12|ksamirewrdd | a a", "page": 46, "level": 1}}, {"headings_1": {"content": "Po Buwya | a |", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "| To", "metadata": {"headings": [{"headings_0": {"content": "| To", "page": 46, "level": 2}}, {"headings_1": {"content": "12|ksamirewrdd | a a", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 [Kibet Pis\\|Kige ha a 0 6 Kawaga oT", "metadata": {"headings": [{"headings_0": {"content": "| To", "page": 46, "level": 2}}, {"headings_1": {"content": "12|ksamirewrdd | a a", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| i7[Namasagali CO ah a 0", "metadata": {"headings": [{"headings_0": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}, {"headings_1": {"content": "| To", "page": 46, "level": 2}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| TC ah a", "metadata": {"headings": [{"headings_0": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}, {"headings_1": {"content": "| To", "page": 46, "level": 2}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Hd", "metadata": {"headings": [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "21 Kiyunga - Mbulamuti Sc \n42 \nN N \nzZ \u00a9 Ss \u00a9 = \u00a9 c Ss \u00a9 HF \u00b0 = Cc \n23 Mbulamuti Ward 24 Nakibungulya 25 Naluwoli \n26 Nabwigulu \n27 Nabirumba II 28 Namunyingi \n29 Nabulezi \n31 Kasozi \n32 Nawangoma 33 Budhatemwa \n37 Busejja Ward 38 Busimba Ward \n40 Mission Ward 41 Mpakitoni \n42 Nagamuli \n44 Kitayunjwa 45 Namaganda 46 Namisambya 47 Nawango 48 Nawansaso \n51 Buluuya Ward 52 Bulyango Ward \nrg oro ol mol", "metadata": {"headings": [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}, [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bugondha", "metadata": {"headings": [{"headings_0": {"content": "Bugondha", "page": 48, "level": 3}}, {"headings_1": {"content": "Hd", "page": 46, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "56 Bupadhengo Urban \nWard \na a", "metadata": {"headings": [{"headings_0": {"content": "Bugondha", "page": 48, "level": 3}}, {"headings_1": {"content": "Hd", "page": 46, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 48, "level": 2}}, {"headings_1": {"content": "Bugondha", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "59 East Ward Kisozi -", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 48, "level": 2}}, {"headings_1": {"content": "Bugondha", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Tie", "metadata": {"headings": [{"headings_0": {"content": "Tie", "page": 48, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 48, "level": 2}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "60 ah Tzaniro \nI", "metadata": {"headings": [{"headings_0": {"content": "Tie", "page": 48, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 48, "level": 2}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "metadata": {"headings": [{"headings_0": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}, {"headings_1": {"content": "Tie", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "63] Kiyunga Oo m Namagenda of of gf 0 \nWest Ward - Kisozi", "metadata": {"headings": [{"headings_0": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}, {"headings_1": {"content": "Tie", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "T/C", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 48, "level": 3}}, {"headings_1": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[lwanyama CO \\| 0 67\\|Magogo 0 a [\\| 0", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 48, "level": 3}}, {"headings_1": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "I 0", "metadata": {"headings": [{"headings_0": {"content": "I 0", "page": 48, "level": 1}}, {"headings_1": {"content": "T/C", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_\\_\\_69 Nankandulo Po", "metadata": {"headings": [{"headings_0": {"content": "I 0", "page": 48, "level": 1}}, {"headings_1": {"content": "T/C", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Nawantumbi Urban Ward \n73 Nawanyago East Ward \n74 Nawanyago West Ward", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}, [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}], [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Lulyambuzi PT ae", "metadata": {"headings": [{"headings_0": {"content": "Lulyambuzi PT ae", "page": 48, "level": 4}}, {"headings_1": {"content": "ee", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sa", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 48, "level": 1}}, {"headings_1": {"content": "Lulyambuzi PT ae", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| 77\\|Wanktole hd a 0] \\| 78\\|Kyeeya CO C\u2014O 0", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 48, "level": 1}}, {"headings_1": {"content": "Lulyambuzi PT ae", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "metadata": {"headings": [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "80 Ndalike Poffo \n44 \nAppendix 4: Late disbursement of funds \nSN Date of release No. of PDM SACCOs paid on the date \\| Amount paid on the date Remarks \n1 26/04/2023 \\| 7 \n175,000,000 Doesn't relate to full but rather partial payment", "metadata": {"headings": [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}, [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}], [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}], [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| 24/04/2023", "metadata": {"headings": [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "16 \nI 400,000,000 Doesn't relate to full but rather partial payment 3 28/04/2023 \\| \n6 \n150,000,000 Doesn't relate to full but rather partial payment 4 27/06/2022 \n76 \n2,029,139,200 Doesn't relate to full but rather partial payment 5 i 13/12/2022 \n12 \n300,000,000 Doesn't relate to full but rather partial payment 6 06/12/2022 [ 1 \n25,000,000 Doesn't relate to full but rather partial payment \\|", "metadata": {"headings": [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}], [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[9 7 05/07/2022", "metadata": {"headings": [{"headings_0": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, {"headings_1": {"content": "| 24/04/2023", "page": 49, "level": 1}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2 \nI. 7,495,650 Doesn't relate to full but rather partial payment", "metadata": {"headings": [{"headings_0": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, {"headings_1": {"content": "| 24/04/2023", "page": 49, "level": 1}}, [{"headings_0": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, {"headings_1": {"content": "| 24/04/2023", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "23/02/2023", "metadata": {"headings": [{"headings_0": {"content": "23/02/2023", "page": 49, "level": 2}}, {"headings_1": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "10 \n250,000,000 Doesn't relate to full but rather partial payment 10 16/ 12/2022 \\| 1 \n25,000,000 Doesn't relate to full but rather partial payment 11 29/06/2023 \n32 \n\\| 1,200,000,000 Doesn't relate to full but rather partial payment", "metadata": {"headings": [{"headings_0": {"content": "23/02/2023", "page": 49, "level": 2}}, {"headings_1": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, [{"headings_0": {"content": "23/02/2023", "page": 49, "level": 2}}, {"headings_1": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "113 07/03/2023", "metadata": {"headings": [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "18 \n675,000,000 Doesn't relate to full but rather partial payment TOTAL L\\_ 181 5,236,634,850 \\| \n45 \nAccountability Appendix 5: \nfor PRF Funds \nPetals Details \nUtilization of PRF Funds \nVote Name Supplier Parish Name Name of SACCO Opening Total Closing Total Total Total bank Diversion/ \nNo. \nAccount Receipts Account aa Disburseme charges Variance ann a Balance mE nts (Loans \n(\u00a9 (A (CE) (G)=(D-E- \n+B-C) \nF) \nKamuli DLG 1048269 Balawoli Northern Ward BALAWOLI NORTHERN-BALAWOLI 11,513,010 100,000,000 111,513,010 \\| \n243,941 - 243,941 \nT/C PDM SACCO \nKamuli DLG 1040580 \nKISAIKYE-NAMASAGALI PDM SACCO 9,504,350 100,000,000 109,504,350\\} ol \\| 213801 - 213,801 \nKamuli DLG 1042384 \nBUGEYWA-BUTANSI PDM SACCO \n9,504,350 100,000,000 109504350] -\\| \\| 220990 - 220,990 \nKamuli DLG 1042376 Bugulumbya BUGULUMBYA-BUGULUMBYA PDM 9,504,350 100,000,000 109504350 PP 228457 - 228,457 SACCO \nKamuli DLG 1042591 Bugondha - (Mbulamuti BUGONDHA-MBULAMUTI PDM SACCO 9,504,350 100,000,000 109504350 u 213752 213,752 - \nSc 6 Kamuli DLG 1042380 \nKamuli DLG 1042377 \nBULUYA-MBULAMUTI PDM SACCO 9,504,350 100,000,000 109504350 = si 259002 - 259,002 \nBUSANDHA-BUGULUMBYA PDM 9,504,350 100,000,000 109,504,350 7 222761 - 222,761 SACCO", "metadata": {"headings": [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}, [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "metadata": {"headings": [{"headings_0": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}, {"headings_1": {"content": "113 07/03/2023", "page": 49, "level": 4}}], "page": 50, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u201a000,", "metadata": {"headings": [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], "page": 51, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "- \na amuli DLG 1042348 \nBULOPA-BULOPA PDM SACCO 9,504,350 100,000,000 109504350 \\| \n25300 25,300 : \nKamuli DLG 1042385 Busejja Ward BUSEJJA WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n20700 20,700 - \nPDM SACCO \nWwW 8 Kamuli DLG 1042349 Busimba Ward BUSIMBA WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n20700 20,700 \nPDM SACCO \nATW 9 Kamuli DLG 1042353 \nBUTENDE-KITAYUNJWA PDM SACCO 9,504,350 100,000,000 109504350 \\| \n20700 20,700 : \ni \n0 Kamuli DLG 1042586 \nMISSION WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n20700 20,700 - \nPDM SACCO \n> 1 Kamuli DLG \nMPAKITONI-BULOPA PDM SACCO \n100,000,000 1095064350 0] 23000 23,000 \n2 ~ amuli DLG 1040405 \nNAGAMULI-BULOPA PDM SACCO 9,504,350 100,000,000 109504350 \\| \n23000 23,000 , i - \n3 Kamuli DLG 1042587 \nNAGWENYI-BULOPA PDM SACCO 9,504,350 100,000,000 109504350 \\|\\| \n23000 23,000 ; \n; \n44 Kamuli DLG 1042352 Kitayunjwa KITAYUNJWA-KITAYUNJWA PDM 9,504,350 100,000,000 109504350 \n20700 20,700 - \n1 SACCO \n5 Kamuli DLG 1042354 \nNAMAGANDA-KITAYUNJWA PDM 9,504,350 100,000,000 109504350 \nSACCO \n6 Kamuli DLG 1042355 \nNAMISAMBYA 1-KITAYUNJWA PDM 9,504,350 100,000,000 109504350 \n23000 23,000 - \nSACCO \nNS Kamuli DLG 1042356 \nNAWANGO-KITAYUNJWA PDM SACCO 9,504,350 100,000,000 109504350 \n23000 23,000 \nKamuli DLG 1040793 Nawansaso NAWANSASO-KITAYUNJWA PDM \\| 100,000,000 100000000 mE \n18400 18,400 - \nSACCO \nKamuli DLG 1048460 \nBULOGO-NAMWENDWA PDM SACCO 9,504,350 100,000,000 109504350 0] \n196515.59 196,516 - \n3 \nKamuli DLG 1048459 \nBULANGE-NAMWENDWA PDM SACCO 9,504,350 100,000,000 109504350 \n196268.92 196,269 - \nKamuli DLG 1048375 Buluuya Ward BULUUYA WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \\|\\| \n191582.3 191,582 - \nPDM SACCO \n47 \nKamuli DLG 1048500 Bulyango Ward BULYANGO WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n204655.51 - 204,656 PDM SACCO \nKamuli DLG 1048461 \nISINGO-NAMWENDWA PDM SACCO \n4 Kamuli DLG 1048463 \nKINU-NAMWENDWA PDM SACCO \nKamuli DLG 1042367 Bugondha \nBUGONDHA-NAMWENDWA PDM SACCO \nKamuli DLG 1042364 Bupadhengo Urban BUPADHENGO URBAN WARD- Ward \nNAWANYAGO T/C PDM SACCO \n9,504,350 100,000,000 109504350 ol \\| 199228.89 199,229 - 199,229 9,504,350 100,000,000 109504350 pO 177616.23 177,616 - 177,616 9,504,350 100,000,000 109504350 ee 164663.22 - 164,663 9,504,350 100,000,000 109504350 a a 169458.46 ren - 169,458 \\|", "metadata": {"headings": [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}, [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}]], "page": 51, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "reser]", "metadata": {"headings": [{"headings_0": {"content": "reser]", "page": 52, "level": 3}}, {"headings_1": {"content": "\u201a000,", "page": 51, "level": 1}}], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of [S\\| 157618.82 - 157,619 SACCO \n58 KamuliDLG\\_\\_\\| 1041409 Buteme PDM SACCO\\_\\_\\|\\_\\_9,504,350 100,000,000 109504350 [oT 155324.04 155,324 K \n1042359 East Ward Kisozi isozi T/C EAST WARD-KISOZI T/C PDM SACCO \n9,504,350 100,000,000 109504350 0] 1ara\\| 149,474 - \n;", "metadata": {"headings": [{"headings_0": {"content": "reser]", "page": 52, "level": 3}}, {"headings_1": {"content": "\u201a000,", "page": 51, "level": 1}}, [{"headings_0": {"content": "reser]", "page": 52, "level": 3}}, {"headings_1": {"content": "\u201a000,", "page": 51, "level": 1}}]], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a000,", "metadata": {"headings": [{"headings_0": {"content": "\u201a000,", "page": 52, "level": 1}}, {"headings_1": {"content": "reser]", "page": 52, "level": 3}}], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "metadata": {"headings": [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "61 DLG 1042361 Kakira PDMmSacco \\_9,504,350 100,000,000 1050350 0] \\| 149920.2 149,920 62 KamuliDLG 1042358 kakunyu\\_ KakunYu-k\u0131sozippmsaco\\_ \\_9,504,350 100,000,0oo 1005050 0] t62719.1 162,719 63 DLG\\_\\_[ 1041123 Kiyunga XKIVUNGA-KISOZIPDM 9,504,350 100,000,000 10:0 0o\\| \\| 146430.82 146,990 64 KamuliDLG 1040811 Namaganda NAMmAGANDAKISoZIPDMSAccOo\\_ \\_9,504,350 100,000,000 10550350 0] \\| 159279.95 159,280 65 DLG 1042360 - WARD-KISOZIT/CPDMSACCO \\_9,504,350 100,000,000 105350 0o\\| 87486.24 [87,486 66 KamuliDLG\\_ 1040465 Lwanyama LWANYAMA-MAGOGO \\_9,504,350 100,000,000 10ssoas0 0o\\| \\| 167812.37 167,812 67 DLG\\_\\_\\| 1048464 5 \\_\\_MAGOGO-MAGOGO \\_9,504,350 100,000,000 10ssoas0 0o\\| 142615.74] 142,616 68 DLG\\_\\_\\| 1042362 Matumu PDMSAccOo\\_ \\_9,504,350 100,000,000 10550 0o\\| :136509.74 136,510 69 LG 1042588 Nankanduo NANKANDULO-MAGOGO \\_9,504,350 100,000,000 [109504350 [oT \\| 138206.7 138,207 ee jenem Te aa Ha SACCO \nSACCO \nWard \nNAWANYAGO T/C PDM SACCO \nNAWANYAGO T/C PDM SACCO \nNAWANYAGO T/C PDM SACCO \n175 DLG 1041026 Lulyambuzi\\_\\_ LULYAMBUZI-WANKOLE SaccO\\_\\|\\_\\_9,504,350 100,000,000 [109504350 [oT \\| 161287.50 161,288 Luzinga \n77 DLG\\_\\_\\| 1042347 \nLUZINGA-WANKOLEPDMSAccO\\_\\_ 9,504,350 100,000,000 109503550 0\\| 157338.51 157,339 \\_\\_\\_\\_\\_[WANKOLE-WANKOLE \\_9,504,350 100,000,000 10ssoa50 0o\\| \\| 156836.61 156,837 KYEEYA-NAMWENDWA PDM SACCO \n9,504,350 100,000,000 10950350 0] 14787383 147,874 MAKOKA-NAMWENDWA PDM SACCO\\_ 9,504,350 100,000,000 10550350 0] 15251675 152,517 80 KamuliDLG 1048531 Ndalike \nNDALIKE-NAMWENDWA - 100,000,000 [100000000 0\\| 114308.55 [114,309 INT 11,420,689. 11,420,688 \n48 \nAppendix 6: Existence of Functional PDM HLG core implementation teams \nDoes the membership of the HLG core implementation team include those stipulated in the guidelines? \n(Includes District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO \nNot fully Constituted as per the guidelines. \nWere quarterly Do the performance reports show", "metadata": {"headings": [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}, [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 53, "level": 1}}, {"headings_1": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "evidence that the HLG core team is reports prepared? performing their roles? \nO Mobilization and sensitization of the various stakeholders at all levels including communities; \nLI Support the continuous formation of PDM enterprise groups; \n11 Training of the PDM enterprise groups \nand SACCOs; \nO Continuous\u2019 data collection at \nhousehold and community levels \nPerformance reports not prepared \nThere is no evidence that HLG core team is", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 53, "level": 1}}, {"headings_1": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, [{"headings_0": {"content": "performance", "page": 53, "level": 1}}, {"headings_1": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}]], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "actively performing", "metadata": {"headings": [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "their roles \n49 \nAppendix 7: Functionality of the Parish Development Committees (PDC) \nDoes the membership of Were Did the PDC Did the PDC Were \nHow much the Parish Development quarterly prepare parish prepare parish quarterly funding committee \n(PDC) meetings priorities and 5 year plan as performance was include those stipulated held? action plans for stipulated reports received for in the guidelines? \nthe FY Annex 2 prepared? the PDC 2022/2023 as structure of activities? (Includes LC II \nper Annex 1 the parish plan Chairperson, Parish \nformat of parish of \nthe Chief, Parish priorities of the Governance Chairperson of the \nGovernance and and \nwomen Council, Parish", "metadata": {"headings": [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}, [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Administration Administration", "metadata": {"headings": [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], "page": 54, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Chairperson of the youth \npillar operational \\| pillar \nCouncil, Parish manual, Feb. operational Chairperson of persons 2022? manual, Feb. with Disability Council, \n2022? \nChairperson of the ruling Party at the Parish, and Chairperson of older persons \nexecutive \ncommittee the parish or \nward elected under sec. \n25(4) of the National \nCouncil for older Persons \nAct, 2013 \n7 \nYes \nYes Yes No Yes 1,000,000 The UGX. 250,000 received for quarterly meetings has been the major drive the activity of the PDC \n50 \nAppendix 8: Functionality of PDM SACCO Board \nVote Name Parish Name Name of SACCO \n1 Kamuli DLG Balawoli Northern Ward BALAWOLI NORTHERN-BALAWOLI T/C PDM SACCO \n2 \nKamuli DLG \nKamuli DLG \nDate of board \nDid board members fill member expression of interest forms", "metadata": {"headings": [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}, [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}]], "page": 54, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 1}}, {"headings_1": {"content": "Administration Administration", "page": 54, "level": 9}}], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Yes/No", "metadata": {"headings": [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "09-Feb-23 No \nNo No \n\\|\\_6\\|KamuiDIG \\_\\_ [BULUYA-MBULAMUTIPDMsACcCO\\_\u2014 Oel \n\\| 8\\|KamuliDLG 3 [BUTAnS-BUTANSIPDmMsACcCO\u2014\u2014\u2014 ee 9 Kamuli DLG \nBwiiza \nKAGUMBA-KAGUMBA PDM SACCO \nNo \nKamuli DLG \nKasolwe \nNo \nKamuli DLG", "metadata": {"headings": [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}, [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}], [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}], [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}]], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kiige", "metadata": {"headings": [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Naibowa No Nabirumba 1 Kamuli DLG No No SACCO Nakibungulya No Kamuli DLG Kamuli DLG NABWIGULU-NABWIGULU PDM SACCO No 51 27 Kamuli DLG Nabirumba II NABIRUMBA II-NABWIGULU PDM SACCO 09-Feb-23 No 09-Feb-23 SACCO Isingo Kamuli DLG Kamuli DLG Bupadhengo Urban Ward BUPADHENGO URBAN WARD-NAWANYAGO T/C 09-Feb-23 No PDM SACCO 52 58 Kamuli DLG Buteme BUTEME-MAGOGO PDM SACCO 09-Feb-23 No [60 KamuliDLG\\_ 22 [tzanmokisoz\u0131ppmsaco 09-Feb23\\|I 2 = No i No 66 KamuliDLG Lwanyama LWANYAMA-MAGOGOPDMSACCO L \u2014(O9-Feb-23 No Kamuli DLG 68 Kamuli DLG M ATUMU-MAGOGO PDM SACCO 09-Feb-23 = No \\_\\_69 Kamuli DLG N NANKANDULO-MAGOGO PDM SACCO 09-Feb-23 = Kamuli DLG NAWANTUMBI-NAWANYAGO PDM SACCO 09-Feb-23 Kamuli DLG NAWANYAGO-NAWANYAGO PDM SACCO 09-Feb-23 72 Kamuli DLG Nawantumbi Urban Ward NAWANTUMBI URBAN WARD-NAWANYAGO T/C 09-Feb-23 No PDM SACCO Kamuli DLG Nawanyago East Ward NAWANYAGO EAST WARD-NAWANYAGO T/C PDM 09-Feb-23 SACCO Kamuli DLG Nawanyago West Ward NAWANYAGO WEST WARD-NAWANYAGO T/C 09-Feb-23 PDM SACCO Lulyambuzi No Kamuli DLG Wankole No \\|\\_\\_80 Kamuli DLG No 33 Appendix 9: Non functionali of SACCO committees and sub committees Vote Name of Supervisory Executive Committee Loan Sub Production sub Marketing sub Business Finance and Name SACCO committee Was it Is the Is the committee Committee Committee Development investment sub services sub Committee Is the Was it Isthe Is the Committee Is the Was Is the Consti committee committee committe Constit committee committee committee it committee tuted? operationa operational? e = uted? operational operational? operational Const operational? (yes/ I? (operational operation (yes/N ? (operational QoS ituted (operational or No) (operation or Not al? 0) (operational or Not (operational ? Not al or Not operational) (operatio or Not operational) or Not (yes/ operational) operationa nal or Not operational) operational) No) 5 1) operation Kamuli BALAWOLI Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NORTHERN- operational operational BALAWOLI T/C PDM SACCO poe Kamuli KISAIKYE- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NAMASAGALI operational operational PDM SACCO Kamuli BUGEYWA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG BUTANSI PDM operational operational SACCO Kamuli BUGULUMBYA Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG - operational operational BUGULUMBYA PDM SACCO Kamuli BUGONDHA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MBULAMUTI", "metadata": {"headings": [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}, [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli BWIIZA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NAMASAGALI operational operational PDM SACCO Kamuli KAGUMBA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KAGUMBA operational operational PDM SACCO Kamuli KASAMBIRA Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG WARD - operational operational KASAMBIRA T/C PDM SACCO Kamuli KASOLWE- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KAGUMBA operational operational PDM SACCO Kamuli KIBUYE- Yes Operational Yes Operational Yes Operational No ms No Not operational No Not No Not operational DLG KAGUMBA operational PDM SACCO Kamuli KIIGE- Yes Operational Yes Operational Yes Operational No ri No Not operational No Not No Not operational DLG KAGUMBA operational PDM SACCO Kamuli KAWAGA Yes Operational Yes Operational Yes Operational No snarcitionel No Not operational No ar Not operational DLG SOUTHERN- BALAWOLI T/C PDM SACCO Kamuli NAMASAGALI- Yes Operational Yes Operational Yes Operational No Not No Not operational No paretional Not operational DLG NAMASAGALI operational PDM SACCO Kamuli NAIBOWA- Yes Operational Yes Operational Yes Operational o Not No Not operational No Not No Not operational DLG BUTANSI PDM operational operational SACCO Kamuli NABIRUMBA Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG 1- operational operational NABWIGULU PDM SACCO Kamuli LUGOLOIRE Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG WARD- operational operational MBULAMUTI T/C PDM Kamuli KIYUNGA- Operational Yes Operational Yes Operational No Not No i Not operational No Not No Not operational SACCO Yes DLG MBULAMUTI operational operational PDM SACCO Kamuli NAWANENDE Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No \\| Not operational DLG TOWN operational operational BOARD- 55 BUGULUMBYA PDM SACCO Kamuli MBULAMUTI Yes Operational Yes Operational Yes Operational Not Not operational Not Not operational DLG WARD- operational operational MBULAMUTI T/C PDM SACCO Kamuli NAKIBUNGUL Yes Operational Yes Operational Yes Operational Not No Not operational No Not No Not operational DLG YA- operational operational BUGULUMBYA PDM SACCO Kamuli NALUWOLI- Yes Operational Yes Operational Yes Operational Not No Not operational No Not No Not operational DLG BUTANSI PDM operational operational SACCO Kamuli NABWIGULU- Yes Operational Yes Operational Yes Operational No Not No Not operational", "metadata": {"headings": [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}, [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}]], "page": 59, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], "page": 61, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kamuli BUTENDE- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational u DLG KITAYUNJWA an operational operational \nKamuli MISSION Yes Operational Yes Operational I Yes Operational No Not \nPDM SACCO io \nNot operational No Not Tito Not operational DLG WARD- operational operational NAMWENDWA \nT/C PDM \nSACCO \nKamuli MPAKITONI- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG BULOPA PDM \noperational operational \nSACCO \nKamuli NAGAMULI- Yes Operational Yes Operational Yes Operational No Not No Not operational No \\| Not No Not operational DLG BULOPA PDM \noperational operational \nSACCO \nKamuli NAGWENYI- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG BULOPA PDM \noperational operational \nSACCO \u2014 m Kamuli KITAYUNJWA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not \nNot \noperational DLG KITAYUNJWA operational operational PDM SACCO \nKamuli NAMAGANDA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KITAYUNJWA operational operational \nKamuli ann (ie \nPDM SACCO = \nYes Operational Yes Operational No Not No Not operational No Not No \\| Not operational DLG 1- operational operational KITAYUNJWA \nPDM SACCO a \nKamuli NAWANGO- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KITAYUNJWA operational operational \\_\\| PDM SACCO \nI \n57", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}, [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}]], "page": 61, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli NAWANSASO- Yes Operational Operational Operational Not Not operational Not No Not operational DLG KITAYUNJWA operational operational PDM SACCO \nKamuli BULOGO- Yes Operational Operational Operational No Not Not operational Not Not operational DLG NAMWENDWA operational operational PDM SACCO \nKamuli BULANGE- Yes Operational Operational Operational No Not Not operational Not No Not operational DLG NAMWENDWA operational operational PDM SACCO \nBULUUYA Yes Operational Operational Operational No Not No Not operational Not No Not operational DLG WARD- operational operational NAMWENDWA \nT/C PDM \nSACCO \nKamuli BULYANGO Operational Yes Operational Yes Operational Not Not operational Not Not operational DLG WARD- operational operational NAMWENDWA \nT/C PDM \nSACCO \nKamuli ISINGO- Operational Yes Operational Yes Operational No Not No Not operational Not Not operational DLG NAMWENDWA operational operational PDM SACCO \nKamuli KINU- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not \nNot \noperational DLG NAMWENDWA operational operational PDM SACCO \nKamuli BUGONDHA- Yes Operational Yes Operational Yes Operational No Not No Not operational Not \nNot \noperational DLG NAMWENDWA operational operational PDM SACCO \nKamuli BUPADHENGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG URBAN operational operational WARD- \nNAWANYAGO \nT/C PDM \nSACCO \nKamuli BUPADHENGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG -NAWANYAGO operational operational PDM SACCO \nKamuli BUTEME- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not \nNot \noperational DLG MAGOGO PDM \noperational operational \nSACCO \n\\| \nKamuli EAST WARD- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI T/C operational operational PDM SACCO \nKamuli IZANIRO- Yes Operational Yes Operational No Not Not operational Not Not operational DLG KISOZI PDM \noperational operational \nSACCO \n58", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}, [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}]], "page": 62, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli KAKIRA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli KAKUNYU- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI PDM operational operational \u2014 SACCO Tre ui Kamuli KIYUNGA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI PDM operational operational SACCO Kamuli NAMAGANDA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI PDM operational operational SACCO Kamuli WEST WARD- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI T/C operational operational PDM SACCO Kamuli LWANYAMA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli MAGOGO- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli MATUMU- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli NANKANDULO Yes Operational Yes \\| Operational Yes Operational No Not No Not operational No Not No Not operational DLG \\| -MAGOGO operational operational PDM SACCO Kamuli NAWANTUMBI Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG -NAWANYAGO operational operational PDM SACCO Kamuli NAWANYAGO- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NAWANYAGO operational operational PDM SACCO Kamuli NAWANTUMBI Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG URBAN operational operational WARD- NAWANYAGO T/C PDM SACCO Kamuli NAWANYAGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG EAST WARD- operational operational NAWANYAGO T/C PDM SACCO Kamuli NAWANYAGO Yes Operational \\| Yes \\| Operational Yes Operational No \\| Not No Not operational No Not Not operational DLG WEST WARD- operational operational 59 NAWANYAGO T/C PDM SACCO Kamuli LULYAMBUZI- Yes Operational Yes Operational Operational No Not No Not operational No Not No Not operational DLG WANKOLE operational operational PDM SACCO Kamuli LUZINGA- Yes Operational Yes Operational Yes Operational No Not No Not operational Not No Not operational DLG WANKOLE operational operational PDM", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}, [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}]], "page": 63, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "CNA No", "metadata": {"headings": [{"headings_0": {"content": "CNA No", "page": 65, "level": 2}}, {"headings_1": {"content": "__|", "page": 61, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 Kamuli DLG Bugulumbya No \nN/A No 5 Kamuli DLG Bugondha - (Mbulamuti Sc) No \n6 Kamuli DLG Buluya No \n7 Kamuli DLG Busandha No No \n8 Kamuli DLG Butansi \n\\|\\_9 Kamuli DLG Buwoya No \n10 Kamuli DLG \u2014 Bwiiza No \n11 Kamuli DLG Kagumba No \n12 Kamuli DLG Kasambira Ward No \n13 Kamuli DLG Kasolwe No \n14 Kamuli DLG Kibuye No \n15 Kamuli DLG Kiige [we \n16 Kamuli DLG Kawaga No \n17 Kamuli DLG Namasagali No \n18 Kamuli DLG Naibowa No \n19 Kamuli DLG Nabirumba 1 No \n20 Kamuli DLG \\| Lugloire Ward No \n21 Kamuli DLG Kiyunga - (Mbulamuti Sc) No", "metadata": {"headings": [{"headings_0": {"content": "CNA No", "page": 65, "level": 2}}, {"headings_1": {"content": "__|", "page": 61, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[N/A __[.No", "metadata": {"headings": [{"headings_0": {"content": "[N/A __[.No", "page": 65, "level": 1}}, {"headings_1": {"content": "CNA No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "[N/A __[.No", "page": 65, "level": 1}}, {"headings_1": {"content": "CNA No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 N/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "[N/A __[.No", "page": 65, "level": 1}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \nN/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "[N/A __[.No", "page": 65, "level": 1}}, [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "[N/A __[.No", "page": 65, "level": 1}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014| N/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014| N/A No", "page": 65, "level": 2}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014| N/A No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \\| N/A I no", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014| N/A No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|N/A No", "metadata": {"headings": [{"headings_0": {"content": "|N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \\|", "metadata": {"headings": [{"headings_0": {"content": "|N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "|N/A No", "page": 65, "level": 1}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "| N/A No", "metadata": {"headings": [{"headings_0": {"content": "| N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \\| N/A No", "metadata": {"headings": [{"headings_0": {"content": "| N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 N/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "| N/A No", "page": 65, "level": 1}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No 22 Kamuli DLG Nawanende Town Board No \n23 Kamuli DLG Mbulamuti Ward [No \nN/A No No \\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "| N/A No", "page": 65, "level": 1}}, [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "| N/A No", "page": 65, "level": 1}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "24 \\| Kamuli DLG \\_\\_\\| Nakibungulya\\_ No \nN/A No \n25 Kamuli DLG Naluwoli No \nN/A No \n26 Kamuli DLG Nabwigulu No \nN/A No \\| 27 28 Kamuli DLG Nabirumba II No \nN/A No \nKamuli DLG Namunyingi No N/A No \n29 Kamuli DLG Nabulezi No \n\\| \n30 Kamuli DLG Namaira No \n31 Kamuli DLG Kasozi No \nN/A No \nN/A No \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "N/A", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "61 \n32 Kamuli DLG Nawangoma \n33 Kamuli DLG Budhatemwa \n34 Kamuli DLG \n35 Kamuli DLG \n36 Kamuli DLG \n37 Kamuli DLG \nBusejja Ward \n38 Kamuli DLG Busimba Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "N/A", "page": 65, "level": 3}}, [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "N/A", "page": 65, "level": 3}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "39 Kamuli DLG Butende No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "40 Kamuli DLG Mission Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "41 Kamuli DLG Mpakitoni No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "42 Kamuli DLG Nagamuli No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "43 Kamuli DLG Nagwenyi No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "44 Kamuli DLG Kitayunjwa No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "45 Kamuli DLG Namaganda No \nNo 46 Kamuli DLG Namisambya No \nNo 47 Kamuli DLG Nawango No \nN/A No 48 Kamuli DLG Nawansaso No \nN/A No 49 Kamuli DLG Bulogo No \nN/A No Kamuli DLG Bulange No N/A No Kamuli DLG Buluuya Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kamuli DLG Bulyango Ward No \nN/A No Kamuli DLG Isingo No N/A No Kamuli DLG Kinu No N/A No 55 Kamuli DLG Bugondha No \nN/A No 56 Kamuli DLG Bupadhengo Urban Ward No \nN/A No 57 Kamuli DLG Bupadhengo No \nN/A No 58 Kamuli DLG Buteme No \nN/A No 59 Kamuli DLG East Ward - Kisozi T/C No \nN/A No 60 Kamuli DLG Izaniro No \nN/A No 61 Kamuli DLG Kakira No \nN/A No 62 Kamuli DLG Kakunyu No \nN/A No 63 Kamuli DLG Kiyunga No \nN/A No 64 Kamuli DLG Namaganda No \nN/A No 65 Kamuli DLG \nWest Ward - Kisozi T/C \nNo \n66 Kamuli DLG Lwanyama No \nN/A No \n62 \n67 Kamuli DLG Magogo u No \nN/A No EE 68 Kamuli DLG Matumu No N/A No Kamuli DLG Nankandulo No PNA No 70 Kamuli DLG Nawantumbi No \nN/A No 72 71 \\| Kamuli DLG Nawanyago \\| No \nN/A No Kamuli DLG Nawantumbi Urban Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}, [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}]], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| N/A", "metadata": {"headings": [{"headings_0": {"content": "| N/A", "page": 67, "level": 2}}, {"headings_1": {"content": "N/A No", "page": 66, "level": 3}}], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "73\\_\\| Kamuli DLG Nawanyago East Ward No", "metadata": {"headings": [{"headings_0": {"content": "| N/A", "page": 67, "level": 2}}, {"headings_1": {"content": "N/A No", "page": 66, "level": 3}}], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No 74 Kamuli DLG Nawanyago West Ward \\| No \nN/A No 75 Kamuli DLG Lulyambuzi No \n76 Kamuli DLG \\_\\_\\| Luzinga No \nN/A tie N/A No zZ Kamuli DLG Wankole = No \nN/A No = Kamuli DLG Kyeeya No \nN/A No Kamuli DLG Makoka No N/A No Kamuli DLG Ndalike No N/A No \n63 \nAppendix 11: Licensing of PDM SACCOs \nVote Name Parish Name Name of SACCO \nSACCO \nIs the SACCO registered under Microfinance Institutions money lenders act 2016? (Yes/No \n0 \n6] KamuliDlG SCS BULUYA-MBULAMUTIPDMSACCOCINO\u2014 8] KamuliDLG \u2014SSSCSC\\*dCBUTTANNNST-BUTANSIPDMSACCOC\u2014C\u201c\u2018CUWNONS\u2014 9 Kamuli DLG \nKamuli DLG \nKamuli DLG \nNo \nSACCO Kamuli DLG \nNakibungulya \n26 Kamuli DLG abwigulu \nNAKIBUNGULYA-BUGULUMBYA PDM SACCO \nNo NABWIGULU-NABWIGULU PDM SACCO =a o \n64 \nS9 \n\\| ON ODIVS Wdd ODVANVMVN-OONSHaVdnd \nobusypedng 91d Ja! IInWe\\} LS \nODIVS WAd \nON I/L ODSVANVMYN-QUVM NVEUN OSNIHAVANd paeM ueqin obueypedng \n571d \\|nwey oO in \nolo OIIVS WAd VMANSMWVN-VHANODNE \n5 7a \u0131nwey LN\\} Ln\\} \nOIIVS WAd VMANSMWYN-NNDI \nHIA INWEY co; LN] ol OIIVS WAd VMANSMWVN-ODNISI \nI 97a 1d! nwey LN] \nODDVS WAd I/L VMANSMWVN-AUYM OSNYAINE \nON ODDVS wad D/L VMANSMWYN-QAVM VANNINE \nP\u0131em oBueAing \nHa IInwey N Ln \n4 \nLa] \n\u00a9 aN\\|Ol\\| La] O\\| \nSy] \noO co rer o OBUEMEN Bh] \nO O] Eee \n0\\| epueBeuen Ln] SES 0\\| \ntI] \n0O\\| Mm] SP \no\\| FINI ESP \u00a9", "metadata": {"headings": [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}, [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}]], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SPS", "metadata": {"headings": [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0\\| \nOO] \nO\\| 1d! OLD] MOP ODDVS Wd 9/L VMCNSMWYN-CavM VaWIsng \nP\u0131em equisng SINE COPMOPMOP O OIIVS Wad I/.L VMANSMWYN-QUVM VELaSNE \npiem effesng \nSid \\|nwey OLR] O\\| ODDWS Wad vaoTNe-vaoTNa \nSIC MULE \no\\| ODDWS Wad vaoTNE-NiMINE \n5 Ta IAW SLL] MOP oO\\| \n\u00b0 1d! NOP]", "metadata": {"headings": [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}, [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}], [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}], [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}]], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "COPCOP", "metadata": {"headings": [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "oO \nCOP \noO\\} [Ose oO\\} nm \u00b0 \n\u00b0 6 N ON 0 N \nON ODIVS Wdd NINSIMAEVN-IT VaWNYIEVN \nIT Equindiqen \n97a Inwey \n58 Kamuli DLG Buteme 59 \nBUTEME-MAGOGO PDM SACCO \nNo \n60\\|KamuliDLG \u2014\u2014\u2014C\u2014\u201c\u2018\u201c\u2018;S\u2122SC\u2122CC\\*CSW'ZNTRO-KISOZIPDMSACCO.F\u2122\u2014\u2122\u2014C\u2018i\\*UNOS\u2122C\u2122C\u201c\u2018\u201c\u2018\\#N(NNNNNNNWNYCNWWCNCWWCNYNWNWNSCSCSds\u2014Ss=s\u201csidC Kamuli DLG \nKamuli DLG \nNAMAGANDA-KISOZI PDM SACCO \nKamuli DLG \nWEST WARD-KISOZI T/C PDM SACCO \n66 \\|KamuliDIG \n\\_\\_\\_\\_\\_\\_\\_\\|LWANYAMA-MAGOGO PDM SACCO \nMAGOGO-MAGOGO PDM SACCO \n\\_68 \\|KamuliDIG \\|Matumu MATUMuU-MaGOGoPDpmsacCOo no 69\\|KamuliDLG \\|NankanduloD2\\_\\_\\_\\_\\_\\_\\|MANKANDULO-MaGOGo PDcmsAacCO no \nNAWANYAGO-NAWANYAGO PDM SACCO PDM SACCO \nSACCO \nPDM SACCO \nLulyambuzi \nN \nKamuli DLG \nKYEEYA-NAMWENDWA PDM SACCO \noO Kamuli DLG \n80 Kamuli DLG Ndalike \nMAKOKA-NAMWENDWA PDM SACCO \nfo) NDALIKE-NAMWENDWA PDM SACCO \n66 \nAppendix 12: Wealth ranking of households", "metadata": {"headings": [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}, [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}]], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a re", "metadata": {"headings": [{"headings_0": {"content": "a re", "page": 71, "level": 2}}, {"headings_1": {"content": "COPCOP", "page": 69, "level": 1}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Name \nparish level? \nvillages carried out \ni\\|KamuliDlG BalawoliNorthernWard [No u Om 2\\|KamuliDLG [Kisaikye \u2014 . CR 3\\|KamuliDlG [Bugeywa INO \u0131.\u0131 CC 4\\|KamuliDlG [Bugulumbya \\| \u00f6 Cm Bugondha - (Mbulamut c) NOT ng] 6\\|KamulidlG [Buluya NO \u0131i\u0131 CC Kamuli DLG No N 8\\| KamuliDLG [Butansi SN pt 9 \\|KamuiDt [Buwoya NOCC~C\u2014CsCSCSSCSCSCSSCi\u00e9sSC'\\*~\u201c\u2018L)CN\u2019SN\\#NWW ug Kamuli DLG\\_\\| Bwiiza", "metadata": {"headings": [{"headings_0": {"content": "a re", "page": 71, "level": 2}}, {"headings_1": {"content": "COPCOP", "page": 69, "level": 1}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N]", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 4}}, {"headings_1": {"content": "a re", "page": 71, "level": 2}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[11 \\|KamuiDie [Kagumba \u2014 - Cu Kasambira Ward N] Kamuli DLG No I Kibuye", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 4}}, {"headings_1": {"content": "a re", "page": 71, "level": 2}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N]", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 2}}, {"headings_1": {"content": "N]", "page": 71, "level": 4}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kamuli DLG No a Kamuli DLG\\_\\| Kawaga No N 17\\| KamuliDLG [Namasagai\\_ \u00c4n , IC", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 2}}, {"headings_1": {"content": "N]", "page": 71, "level": 4}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "18 |Kamui bon \u2014 ii Co", "metadata": {"headings": [{"headings_0": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, {"headings_1": {"content": "N]", "page": 71, "level": 2}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "No \nN 20\\|KamuliDlG [Lugoloireward NO ir OOOO 21 Kamuli Kiyunga-(Mbulamutisc) u OT Nawanende Town Garda", "metadata": {"headings": [{"headings_0": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, {"headings_1": {"content": "N]", "page": 71, "level": 2}}, [{"headings_0": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, {"headings_1": {"content": "N]", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "metadata": {"headings": [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "24\\| KamuliDLG [Nakibunguya \u0131 CC No \nI KamuliDLG \\|Nabwigulu \u2014 Tg 27 KamuliDLG [Nabirumba TNO ii CO\u2014\u2014 28\\| KamuliDLG [Namunyings \\| ; CT Kamuli DLG No I \n67 \n30 Kamuli DLG Namaira No J \n0 \n31\\|KamuliDLG \\|Kasozi \u2014i a 0 32 KamuliDLG \\|Nawangoma NO 0 33 KamuliDLG \\|Budhatemwa \\| 0 = JO \n35 z\\|z\\|z\\|Z2\\|2\\|2\\|=2\\|2\\|=2\\|2\\|2\\|=2\\|2\\|2\\|2\\|2\\|2\\|j2\\|=2\\|]=2\\|=2\\| Jo", "metadata": {"headings": [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}]], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LWlLWlWI]W a Io", "metadata": {"headings": [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "INS \nIo \nJo \nIo \nFo Kamuli DLG \n[\\|O \nTA IO [DO", "metadata": {"headings": [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}], [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}], [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}]], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "HLALATATATATATATA Im 10", "metadata": {"headings": [{"headings_0": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}, {"headings_1": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NPDPOPAPWINM", "metadata": {"headings": [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "IO \nKamuli DLG [O \nIo Kamuli DLG 10 \nI0O \n0 \noe", "metadata": {"headings": [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}, [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}]], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[\u00a9", "metadata": {"headings": [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "9 \n50 \nIo \n51 \n10 \nI0O [DO I0O \n\u00b0 No \nzIz\\|z\\|z\\|=z [\u00a9 Io \nIO 60 \\|KamuiDi 7535 IO Kamuli DLG oO 2 oO \n68 \n63 Kamuli DLG Kiyunga No \n10 \n> Io \nz\\|z\\|z2\\|z2\\|2\\|=2\\|=2\\|=2\\|=2\\|=2\\|=2\\|2\\|2\\|2\\|2\\|>2\\| Io m oO 66 Kamuli DLG \nIO \nIO \n68] KamuliDLG 0\u20140\u2014D\u2014 Io \n69] KamuliDLG [Nankandulo Io \nIo m N \nIo S \n[\u00a9 N \n[\u00a9 \n[JO \n[\u00a9 > ]Ww \n[DO \n[UI N JO [S \nI0", "metadata": {"headings": [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}]], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "RIND", "metadata": {"headings": [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], "page": 73, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "10 \n80 Kamuli DLG oO 7 \n69 \nAppendix 13: Failure to select and implement prioritized /flagship Parish Name Name of SACCO \n1 Kamuli DLG Balawoli \nBALAWOLI NORTHERN-BALAWOLI T/C Northern Ward PDM SACCO \nprojects \nList of flagship Are the How \nHow How many projects per flagship many many of the SACCO projects enterprise of the farming consistent sare enterpr enterprise with the implemen \nises are s are from \n\u2014 \npriority ting farmin the commodities flagship g priority selected by projects enterpr commodity ises \npiggery and dairy \nKamuli DLG Yes", "metadata": {"headings": [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}, [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}]], "page": 73, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "pe", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 74, "level": 1}}, {"headings_1": {"content": "RIND", "page": 73, "level": 3}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[gen (Mbulamuti", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 74, "level": 1}}, {"headings_1": {"content": "RIND", "page": 73, "level": 3}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "eee fee eT", "metadata": {"headings": [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sc \n6 KamuliDLG Buluya BULUYA-MBULAMUTIPDMSACCO piggeryanddairy \\|ves 3) +23/. 13/6 \n8 Kamuli Butansi PDPMSACCO piggeryanddairy \\|ves ++\u2018\\| aif 35 9 Kamuli Buwoya BUWOYA-BUGULUMBYA piggeryanddairy \\|Yes 5 al 5 \nKAGUMBA-KAGUMBA PDM SACCO \nWard \nSACCO \n\\|\\_14 KamuliDLG \\|Kibuye PDPMSACCO\\_ piggeryanddaiy \\|ves\\_\u2014\u2014 21 6! el 7] i5\\|KamuliDLG Kiige KIIGE-KAGUMBAPDMSACCO piggeryanddaivy \\| == 4 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}, [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "metadata": {"headings": [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NAIBOWA-BUTANSI PDM SACCO \n[piggeryanddairy [Yes Ss Sf 9 \n70 \n19 Kamuli DLG Nabirumba 1 NABIRUMBA 1-NABWIGULU PDM SACCO piggery and dai Yes \n9 Papers fig Ward Pa SACCO \nLe HE BR BE", "metadata": {"headings": [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}, [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}], [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}], [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Mbulamuti", "metadata": {"headings": [{"headings_0": {"content": "(Mbulamuti", "page": 75, "level": 3}}, {"headings_1": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sc \nTown Board \nBUGULUMBYA PDM SACCO ee Ward Te PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "(Mbulamuti", "page": 75, "level": 3}}, {"headings_1": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, [{"headings_0": {"content": "(Mbulamuti", "page": 75, "level": 3}}, {"headings_1": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Ca", "metadata": {"headings": [{"headings_0": {"content": "Ca", "page": 75, "level": 2}}, {"headings_1": {"content": "(Mbulamuti", "page": 75, "level": 3}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "SACCO \nYes I el Bl a Yes \nYes PC ol sel al Yes \n\\|\\_30 Kamuli Namaira NAMAIRA-BALAWOLIPDMSACCO\\_\\_ piggeryanddairy \\|ves 3] 8. 37] Yes I sl Hs] a Yes I el el al", "metadata": {"headings": [{"headings_0": {"content": "Ca", "page": 75, "level": 2}}, {"headings_1": {"content": "(Mbulamuti", "page": 75, "level": 3}}, [{"headings_0": {"content": "Ca", "page": 75, "level": 2}}, {"headings_1": {"content": "(Mbulamuti", "page": 75, "level": 3}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "metadata": {"headings": [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "BUKUTU-BULOPA PDM SACCO Kamuli DLG \nSACCO \nSACCO \nYes I el el al Yes \nYes I sl sa] a 1", "metadata": {"headings": [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}, [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}], [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}], [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "metadata": {"headings": [{"headings_0": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "metadata": {"headings": [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Yes \n71 \n44 Kamuli DLG Kitayunjwa KITAYUNJWA-KITAYUNJWA PDM SACCO Digge Yes \n8 8 2. 45 Kamuli Namaganda\\_\\_\\| NAMAGANDA-KITAYUNJWA piggeryanddairy [Yes 2] Sif a ee fpsereven [re Ta SACCO \n\\|\\_47 Kamuli Nawango NAWANGO-KITAYUNJWA piggeryanddairy = 21 Sf a \nSACCO \nWard PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}, [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}], [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}], [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "metadata": {"headings": [{"headings_0": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}, {"headings_1": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Urban Ward \nNAWANYAGO T/C PDM SACCO \nGE BEE EG ER", "metadata": {"headings": [{"headings_0": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}, {"headings_1": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, [{"headings_0": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}, {"headings_1": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}]], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "metadata": {"headings": [{"headings_0": {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kisozi T/C 60 Kamuli DLG", "metadata": {"headings": [{"headings_0": {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "metadata": {"headings": [{"headings_0": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}, {"headings_1": {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3]", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Yes 2] el Kl 3] \ner Tee nommen [ame De al Kisozi T/C", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}, [{"headings_0": {"content": "3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "66 Kamuli Lwanyama___| LWANYAMA-MAGOGO PDMSACCO__|piggeryanddairy [Yes 2] 553]", "metadata": {"headings": [{"headings_0": {"content": "66 Kamuli Lwanyama___| LWANYAMA-MAGOGO PDMSACCO__|piggeryanddairy [Yes 2] 553]", "page": 76, "level": 2}}, {"headings_1": {"content": "3]", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "metadata": {"headings": [{"headings_0": {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "page": 76, "level": 1}}, {"headings_1": {"content": "66 Kamuli Lwanyama___| LWANYAMA-MAGOGO PDMSACCO__|piggeryanddairy [Yes 2] 553]", "page": 76, "level": 2}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "metadata": {"headings": [{"headings_0": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}, {"headings_1": {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "21 el el a", "metadata": {"headings": [{"headings_0": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}, {"headings_1": {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "metadata": {"headings": [{"headings_0": {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NAWANTUMBI-NAWANYAGO PDM SACCO \n72", "metadata": {"headings": [{"headings_0": {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}, [{"headings_0": {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kamwenge District Local Government Report of The Auditor General 2023.chunks.json b/reports/chunks/Kamwenge District Local Government Report of The Auditor General 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..7a77748269b4f290ab4559b354782068ce5b3965 --- /dev/null +++ b/reports/chunks/Kamwenge District Local Government Report of The Auditor General 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMWENGE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "OR] GINAL", "metadata": {"headings": [{"headings_0": {"content": "OR] GINAL", "page": 1, "level": 6}}], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nTable Of COMtent.........cceecssesssessesssessecssecsvsssecsssssssssessuessuusssuesasesuesnesracsavessvessasassesssessesasesseesseareesesavenses ii PN RS SRST 1 iii srs secant enacts romans monessnscarnsuanoeasiascgeau \ncay asses eeemanieveieiewaneanon Benne ES di 5 127451.) VE 1 KEY AUDIT MATTERS. .......:csssssssssssssssesssessesucsssasscsucssssssssussusssusevessussussavssusansessasancatsaresavssteatessuesessecaveass 1 1.0 IMPLEMENTATION OF THE APPROVED BUDGET \ni ...0......csccccscssecsssssseesesssessecseesvessessessessessvens 2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \n9 aaa \nList of Acronyms \nAcronym . \u201cMeaning \nDLG \nDistrict Local Government \nGoU \\| Government of Uganda HCMS Human Capital \n\\_ Management System = IT \\| Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \n\u2014 Integrated Personnel \nand Payroll system", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}]], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions \\| LGFAM \n\\| Local Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007 LGFAR \nLGPPDA \nLocal Government Public Procurement and Disposal Authority \\| \nLLG \nLower Local Governments \n'LR Local Revenue \nMDAs Ministries, Departments and Agencies \\| MoES \n\\| Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development \\| MoGLSD- \nMinistry of Gender, Labour and Social Development MoLG Ministry of Local Government \n\\| \nNAA \\| National Audit Act\u201c \nNTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Office of the Auditor General \nPBS Program Budgeting System \n\\| PCA \n\\| Payroll Consults Africa \nPDMS Payroll Deduction Management System ' PDU \n\\| Procurement & Disposal Unit \nPFMA Public Finance Management Act \n\\| \nPFMR Public Finance Management Regulations \\| \nPPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}, [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \\| \nTSA Treasury Single Account TSSA \nTreasury Sub Single Account UBA \nUganda Banker\u2019s Association \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMWENGE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 4, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kamwenge 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 Kamwenge District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the TESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kamwenge 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 the 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.68,429,661,312 out of which UGX.59,577,560,595 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details Budget \\| Warrants % funding UGX \nUGX \n1 Recurrent (Wage) 24,141,056,514 23,005,688,841 \n2 Recurrent (Non-wage) 11,037,082,663 9 \n3 Development 33,251,522,135 \nTotal", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "68,429,661,312", "metadata": {"headings": [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.59,577,560,565 I reviewed the utilisation of warrants worth UGX. 44,777,629,432 (75%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure 21,749,130,260 21,749,130,260 37 \\| 2 PDM expenditure audited \n62,035,114 21,811,165,374 37 Development Response to Al Displacement Impacts Project 2,386,484,903 24,197,650,277 (DRDIP) \n4 Education grant - Formerly SFG \n5 Microscale irrigation projects \n6 USMID-AF \n1,289,804,179 25,487,454456 \\| 43 938,416,503 26,425,870,959 44 14,636,954,835 41,062,825,794 69 7 UGIFT (Infrastructure) 2,043,780,647 43,106,606,441 72 8 Water development grant (Piped \n74 water, and Rural water and 812,975,591 43,919,582,032 Sanitation grant) \nNo Observation \\| Recommend ation \n1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local revenue of The Accounting UGX. 546,261,526 however; by the end of the year, only UGX. 495,261,526 had Officer should been collected representing 91% performance. The summary is in the table below ensure that all and the details are in appendix 1. \nthe budgeted revenue \nis No Source Approved Actual Variance adequately budget Collections collected by \\| Tax Revenues 320,609, 320,609,819 0 sensitising the Non-Tax 225,651,707 174,651,707 51,000,000 Public on Revenues payment of Total 546,261,526 495,261,526 51,000,000 t&xes. \nThe DLG under collected revenue from business license, Administrative fees and ne a licences which led to non-implementation of planned activities. Refer to Appendix \nInisty\u2019 Of L Oca 1. \nGovernment, Ministry of Overall, the DLG under collected local revenue which denied the entity resources for er \nand implementation of the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "left:", "metadata": {"headings": [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], "page": 6, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "t \nthe No Out-put \nActivity \nPurpose of the un- Budget Amount Impasse implemented between the activities \nDistrict and its \\* Compliance a a neighbouring ee and hate ar . ei Kitagwenda inspections & \n10,000,000 district regarding n orcemen \u2018 support service delivery the ownership Services \nsupervision a claims of 2 Daily DURA Lime Records management of Proper archives \nmines and the Management District central management 1.000.000 Tr attendant registry. \nroyalties. \n3 \nOSR data To increase \nData Management collection, transparency & \nand Dissemination Analysis & resource mobilisation 40,000,000 \ndissemination strategy \nAs a result, the District could not finance activities financed through local revenue, such as; council and finance and administration expenses. \nThe Accounting Officer explained that the under collection of Local revenue totalling to UGX.51,000,000 was as a result outbreak of foot and mouth disease prompting closure of livestock markets from February to June 2023. In addition, our other major revenue source which is the royalties from DURA lime stone was not remitted to the District Local Government by Ministry of Energy and Mineral Resources during the FY 2022/2023. \nHowever, the activities which had been planned could not be fully implemented and have been rolled over to the current Financial year 2023/24", "metadata": {"headings": [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}, [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}]], "page": 6, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommend", "metadata": {"headings": [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Observation \n\u2014 year to keep momentum of Water Management \n\\| Development onen 1,603,461,427 1,052,584,427 \npe ongoing projects Integrated Transport \nServices 16,302,748,169 16,097,334,932 mu", "metadata": {"headings": [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}, [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}]], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "eer Development", "metadata": {"headings": [{"headings_0": {"content": "eer Development", "page": 7, "level": 3}}, {"headings_1": {"content": "Recommend", "page": 7, "level": 2}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "same", "metadata": {"headings": [{"headings_0": {"content": "same", "page": 7, "level": 3}}, {"headings_1": {"content": "eer Development", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "28,864,820,480 aa 27,621,102,820 =", "metadata": {"headings": [{"headings_0": {"content": "same", "page": 7, "level": 3}}, {"headings_1": {"content": "eer Development", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nase", "metadata": {"headings": [{"headings_0": {"content": "nase", "page": 7, "level": 3}}, {"headings_1": {"content": "same", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ee] And Mindset Change soso] 20,811,000 \nTransformation mau we 20,811,000", "metadata": {"headings": [{"headings_0": {"content": "nase", "page": 7, "level": 3}}, {"headings_1": {"content": "same", "page": 7, "level": 3}}, [{"headings_0": {"content": "nase", "page": 7, "level": 3}}, {"headings_1": {"content": "same", "page": 7, "level": 3}}]], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "en Securi", "metadata": {"headings": [{"headings_0": {"content": "en Securi", "page": 7, "level": 3}}, {"headings_1": {"content": "nase", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "oma 2,573,670,305", "metadata": {"headings": [{"headings_0": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, {"headings_1": {"content": "en Securi", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "wu", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1. Integrated Mechanized URF 28,670,000", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 11, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nFunctionality) \nAt the time of Works \nThe roadworks \nTransport maintenanc \nX x inspection on complete was undertaken 8 ae \u201e2 12 October with few \nInfrastruct of13.6Km \ne \na and completed ure And Road of \nat \n2023 the road snags that by the District Services Kahunge- \n3 works were need to be \nusing District Nkarakara- \n\\} \\| complete. The addressed. equipment\u2019s Rukunyu. road is ig == \nHowever Cee motorable and : [ Pee see by kad was RRS \\#5 cy =\") the community \naffected on ! \nI however, some some spots by ; \n~.\\| sections like the \nheavy rains and \u201c4 one in picture 2 \nflash floods \u00ab\\| have been which were affected by observed during \u201c1 \n4 storm water \ninspection. \nand \nneed \nurgent Resources have attention before \nhear: earmarked it deteriorates \nin the \u2018current further, budget to address the damages by rain on particular \nservice delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Focus Area Key Observation \nImplication \n", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}]], "page": 11, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Water \ne Construction of 11 boreholes was e Delayed completion of the water Development \ncomplete and rehabilitation of 20 \nsupply system crippled service delivery grant \nboreholes was complete and to the intended beneficiaries. construction of the water supply \nsystem was still ongoing.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Education \ne There defects noted at e This can affect the longevity of the Development \nKanyegaramire P/S with cracks on \nGrant \nthe walls and supplied desks were \nwearing away due to poor quality \ntimber used.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Classroom block and furniture thus denying the intended beneficiaries the education services expected. \n3 Microscale \nAll the beneficiaries who had co e This negatively affects success of the irrigation \nfunded received their equipment \nhowever funds for the program were \nnot fully absorbed due to low uptake \ndue to failure by interested farmers \nto co-fund for the equipment. \nproject as funds are swept back to the UCF due to failure by farmers to co- fund and thus crippling service delivery.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}]], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. UGIFT \nConstruction of Bihanga Seed School e Education service delivery to the was completed awaiting for beneficiaries have been delayed handover.\n5. DRDIP \nConstruction of Ntenungi HC III was still ongoing at the time of inspection.\n6. USMID additional \nConstruction of the play ground, funding \nMarket shed and taxi park at Nkoma Katalyeba Town Council were still ongoing and have gone passed their completion date of 17th December 2023.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nHealth service delivery to the beneficiaries have been delayed \nService delivery to the refugee host community and the refugees has been delayed as the users of these infrastructure have not been able to have them completed to put them to use. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \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 \nresulting in un-utilized warrants of UGX. 1,256,558,581 representing utilization Ministry of Finance, of 95% as summarized in the table below and detailed in Appendix 4; \nPlanning and Economic Development should Suppleme Revised Payments Unspent always release ved ntary Budget UGX. Balance supplementary funds Budg UGX. Bn UGX. Bn \nBn UGX. timely (the first Quarter et \nBn \nof the financial year) to UGX. facilitate implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}]], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fe", "metadata": {"headings": [{"headings_0": {"content": "Fe", "page": 13, "level": 3}}, {"headings_1": {"content": "wu", "page": 7, "level": 3}}], "page": 13, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "24.14 23.01 21.75 \nFrom the analysis, I noted that there was an under absorption of UGX. 1,256,558,581.", "metadata": {"headings": [{"headings_0": {"content": "Fe", "page": 13, "level": 3}}, {"headings_1": {"content": "wu", "page": 7, "level": 3}}, [{"headings_0": {"content": "Fe", "page": 13, "level": 3}}, {"headings_1": {"content": "wu", "page": 7, "level": 3}}]], "page": 13, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Fe", "page": 13, "level": 3}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Fe", "page": 13, "level": 3}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe Grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nKamwenge District received UGX. 812,975,591(100%), of the budgeted funds of UGX. 812,975,591 in the financial year 2022/23. Out of the UGX. 812,975,591 received, the District spent UGX. 812,975,591 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 14, "level": 1}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Rural Water and Construction of boreholes 12 \n11 Sanitation Sub- Rehabilitation of boreholes 20 \nGrant Construction of VIP latrine 1 \n1 \nAll funds received under the grant were fully absorbed. o \ne All budgeted projects were provided for in the approved five-year developed", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}, [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}]], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "o All projects planned were eligible. \nAppraisal of all planned projects was carried out. eo \no Projects were distributed fairly \n3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}, [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3.1.2.1 Special Consideration of Seed Schools and Health Centers \nSec 5.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines (2022/2023) requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that 03 out 04 (75%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed below and further in Appendix 14. \nS/N UGIFT Project \nWater source place Community \nAudit Conclusion and status and \naccessibility to \nwater status \n01 Kabambiro HC III \nIn place and functional Kabambiro SC \nWater source provided \n02 Kabingo HC III \nIn place and functional Bihanga SC \n\\| Water source provided \\| 03 Bwizi Seed School Not in place", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}, [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bwizi SC", "metadata": {"headings": [{"headings_0": {"content": "Bwizi SC", "page": 15, "level": 3}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Water Source not", "metadata": {"headings": [{"headings_0": {"content": "Bwizi SC", "page": 15, "level": 3}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "04 Bihanga Seed School In place and functional Bihanga SC \nWater source provided \\| \nAs a result, 01 UGIFT project had water constraints and the surrounding communities didn\u2019t get to benefit from water sources that were supposed to accompany the", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}, [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}], [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 15, "level": 2}}, {"headings_1": {"content": "provided", "page": 15, "level": 2}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The accounting officer explained that considering that only one project of Bwizi Seed Secondary School in Bwizi Sub County which qualifies to benefit lies in a water stressed area with limited technology options. Surveys around the area failed to find any ground water potential for drilling deep wells. An approved design to serve the entire Sub County using Mpanga river will prioritize Bwizi Seed School. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \noe All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 15, "level": 2}}, {"headings_1": {"content": "provided", "page": 15, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 15, "level": 2}}, {"headings_1": {"content": "provided", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All 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. \nI reviewed the implementation of the Grant activities and noted the following; \n139 (18%) of the existing water sources were tested contrary to the standard e \nrequirement of 20%, while 11 (100%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 4% of the existing water sources were not suitable for human consumption. This is shown in the table below \nN Category Number Percentage Number \\| Percentage Percentage Percentage of required to tested actually untested of tested water be tested tested water sources (a) (b) (a-b) sources suitable for human consumption. 1 Existing 785 20% 139 18% 2% 785", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}, [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "rojects", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 New 11 100% 11 100% 0% 11 rojects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that during the financial year, they were able to test 150 water sources according to the annual report. Working with communities, water safety plans are made for each of the non-compliant sources to avoid consumption of contaminated water. The percentage reported is acceptable we are trying to attain 100% through continuous Water Quality Testing.", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}, [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}], [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the required percentage of existing water \nRecommendation \nThe Accounting Officer should ensure that water user committees for water sources are in place and are functional. \n3.2 Implementation Of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKamwenge District received 100% of the budgeted UGX. 1,751,318,045 to implement the programme. The following activities were undertaken; \nSN Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantit", "metadata": {"headings": [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 17, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "uanti 1 Construction of Bihanga Seed School \n1 1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; oe All the implemented projects were budgeted for. \no All the released funds were absorbed. \ne The planned project was fully implemented \nAll UgIFT facilities are being used by the intended beneficiaries. \no \n3.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n3.2.2.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\"\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government.", "metadata": {"headings": [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}, [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}]], "page": 17, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of acquiring the land title and ensure that it\u2019s on file. \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School's 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. 1,289,804,179 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to 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: \n3.3.1 Positive observations \nT noted the following areas were management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Mitigation measures for projects/programs with related environmental and social e \nimpacts was undertaken for all projects \nAll projects were incorporated into the LG plans and budget. \ne \ne All received funds of UGX. 1,289,804,179 under the education development grant were absorbed. \no Funds were spent on eligible activities. \n3.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.3.2.1 Inspection for service delivery under the Education Development Grant \nI sampled three (3) projects with a total expenditure of UGX.0.416Bn to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was noted; \nbroken.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1:5", "metadata": {"headings": [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Photo showing state \\| \n\u201aof Kanyegaramire \n\\| P/S on 11-Sept-23 \\| \n3.4 \nDevelopment Response To Displacement Impacts Project (Drdi Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance environmental management. \nKamwenge District received UGX. 2,386,881,984(30%), of the budgeted UGX. 8,000,000,000 budgeted for the financial year 2022/23. Out of the UGX. 2,386,881,984 received, the District spent UGX. 2,386,881,984 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented ualnig the grant. \nSN Project Component Planned Actual Variance oz quantity \u2014 \n1 Social and Economic Services Infrastructure 3 3 \n0 2 Sustainable Environmental Management 12 12 0", "metadata": {"headings": [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}, [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[3 Livelihoods Program", "metadata": {"headings": [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 4 0 \nI designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. \nThe following were my observations; \n3.4.1 Positive observations \nI noted the following areas were management had commendable performance; \no All funds meant for onward disbursement to subprojects were transferred as received. \n2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI reviewed the budget performance of Kamwenge District and noted the following; \nOut of approved allocation of UGX.8Bn for the FY 2022/23, only UGX.2.387Bn (30%) was received leading to a shortfall of UGX.5.6Bn. All the total receipts, only UGX.2.387Bn (100%) was disbursed to the sub projects. as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}, [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below,", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Purpose Budgeted Released amount Variance Expenditure amount UGX by OPM UGX releases \n1 Social and 3,922,380,000 \nEconomic \nServices \nInfrastructure 1,838,424,717 2,083,955,283 1,838,424,717 2 Sustainable 2,039,637,600 \nEnvironmental \nManagement 401,578,267 1,638,059,333 401,578,267 3 Livelihoods 1,867,742,400 \nProgram 74,000,000 1,793,742,400 74,000,000 4 DRDIP 170,240,000 \nfi. Operations 72,879,000 97,361,000 a Total 8,000,000,000 2,386,881,984 5,613,118,016 2,386,881,984 \nDue to the underfunding, the district was unable to implement; \n\u00a9 92 livelihood support subprojects \n8 environmental subprojects that had been approved and submitted to OPM. e \nThe Accounting Officer stated that DRDIP is closing by December 31, 2023, there is no opportunity of receiving more sub-project funds. Even the requests made to OPM /DRDIP in September 2022 and March 2023 were not honoured due to limited funds. However, he has written to OPM about the concerned.", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}], [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with OPM to have all budgeted funds released. \n3.4.2.2 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I noted the following; \ne All the 03 Infrastructure subprojects worth UGX. 1,838,424,717 were fully \n(Heifer Project International). However, clearance has been obtained from DRDIP/OPM and Subproject activities are now ongoing. \nRecommendation \nThe Accounting Officer should ensure the remaining ongoing projects are fully", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3.5 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kamwenge District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKamwenge District received 100% of the budgeted funds of UGX. 1,074,077,184 to implement the following activities. \nSN Category Activity Planned Actual quantit quantity Capital Development (micro Installation of irrigation 43 36 scale irrigation equipment equipment \n2 Complementary services Training of farmers \\| 15 15 Setting up demo farms \\| 0 0 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; 3.5.1 Positive observations \nI noted the following areas where management had commendable performance; All the budgeted funds of UGX. 1,074,077,184 were received and absorbed. oc \no Allocation of program expenditure complied with the allocation criteria stipulated in the grant guidelines. \no Funds were spent on eligible activities. \no All co-payment funds were spent on micro scale irrigation program activities. \nwith the selection criteria for lowest \no \n3.5.2.1 Budget performance \nI reviewed the budget performance for the Micro irrigation Grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The District received 100% of the budgeted UGX. 1,074,077,184 for the financial oe \nyear under review. Out of the funds received UGX. 669,897,207 (62%) was spent on capital developments while UGX. 268,519,296 (25%) on complementary activities. \noe Out of the total program receipts of UGX. 1,074,077,184, UGX. 938,416,503 (87%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 135,660,681 (13%). Details are in the table below; \n\u2014 Revised Warrants/ Total \\_ % budget Release expenditur absorption e (as per \npayment \n[BCC D=(B-C)\\_\\| (D/B)\\*100 8 \n6 Quarter Three PC \\|", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "CO", "metadata": {"headings": [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| 1,074,077,184 1,074,077,184\\| 938,416,503 135,660,68 87 \no I undertook inspection on the 14\u00b0\" September 2023 to ascertain the extent of service delivery and noted that the District had installed all the planned 41 irrigation equipment. Details of installed projects are in Appendix 15 \nunder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the low absorption rate high co-funding requirements on the part of farmers which affected uptake of microscale irrigation technologies, thus leaving some unutilized funds on the part of government contribution", "metadata": {"headings": [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}, [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure wide spread awareness is created for all farmers to them to for the \nKamwenge District received 100% of the budgeted UGX. 15,983,102,988 to the implement the following key activities; \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Activity \nPlanned Actual quantity quantity 1 Construction of Playground at Nkoma-Katalyeba \n1 1 \n2 construction of market shed and taxi park at Nkoma - Katalyeba T.C \n1 1 \n3 Construction of resouce centre at Nkoma - Katalyeba Town Council \n1 1 \n4 Construction of Market Shed at Nkoma Sub county \n1 1 \n5 Construction of resource centre at Nkoma Sub-county \n1 1 \n6 Construction of 3 gravel roads 19.6KMs (Bwitankanja-Nsonosa 1 \n1 Road(5.6Kms), Burambira-Mikamba-Bwitankanja road(6.7kms), Mutwe- \nKyamwera Road (7.4Kms) \\_ \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; \n3.6.1 Positive observations \nI noted the following areas where management had commendable performance; \noo All implemented activities were all planned for. \nEntity complied with the minimum access conditions for the grant \nAll the running projects have Environmental and social Management Plans \n080 \noo All budgeted funds were fully received \nAll procurements adhered to the PPDA guidelines as guided by the program Operational Manual. \nContract management teams were in place for all USMID projects. \no \nMonitoring and Investment Inventory Reports to MLHUD were submitted and all oe \nMonitoring and Evaluation recommendations were implemented. \n3.6.1.1Areas of improvement \nI noted the following areas where the District needs improvement; \n3.6.2 Planning and Budget performance \nThe Accounting Officer attributed the under absorption to late release of funds i.e. as supplementary towards the end of the Financial year. The District was able to clear Interim Payment Certificates for the ongoing projects and UGX. 1,346,146,154 was swept back but was later re-voted and utilized.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that budgeted funds are used to complete the activities they were meant to be used for. And MoFPED should always release the budgeted funds timely to enable the entities implement budgeted activities, \n3.6.3 Implementation of projects \nParagraph 7.3.2 of the POM requires Program funds to be used to finance investments stipulated in the work plans submitted to MLHUD. \nI reviewed the contract management files and observed the following irregularities: Delays in project implementation. \nI noted that six (6) projects delayed beyond their completion dates. It was noted that contracts implementation is behind schedule with extensions averaging to 120 days as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}]], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Start date End date Extension Extension period Construction of Playground at 17/11/2022 17/06/2023 17/10/2023 120 days", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Nkoma-Katalyeba", "metadata": {"headings": [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "construction of market shed 17/10/2022 17/06/2023 17/11/2023 150 days and taxi park at Nkoma \n- \nKatalyeba T.C \nConstruction of resouce 17/10/2022 17/06/2023 17/10/2023 120 days centre at Nkoma - Katalyeba \nTown Council \nConstruction of Market Shed 17/10/2022 17/06/2023 17/10/2023 120 days at Nkoma Sub county \nConstruction of resource 17/10/2022 17/06/2023 17/10/2023 120 days centre at Nkoma Sub-county \nConstruction of 3 gravel 17/10/2022 17/06/2023 17/10/2023 120 days roads 19.6KMs (Bwitankanja- \nNsonosa Road(5.6Kms), \nBurambira-Mikamba- \nBwitankanja road(6.7kms), \nMutwe-Kyamwera Road \n3.6.4 Inspection for service delivery projects implemented in 2022/23 \nI sampled three (3) projects with a total expenditure of UGX. 7,289.852,485 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. \nThe following was observed; \nSN Sub project/Sub Details of findings Pictorial Evidence Recommendation(s) \\| groups (Time, Quality, \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}, [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}], [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}], [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Construction of The project was \nThe Accounting Officer Playground at Nkoma- delayed as it was \nshould ensure that Katalyeba supposed to be works on the concluded by 17\" \nplayground are October, 2023 but completed. Contract constructions were \nstill ongoing \namount: \nUGX.3,146,245,894 \\| \\| \n\\| Photo showing \\| \n\\| state of Nkoma \n2 Construction of market The project was shed and taxi park at delayed as it was Nkoma - Katalyeba T.C supposed to be concluded by 17th November, 2023 but Contract \nconstructions were still ongoing \namount:", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}]], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.3,206,994,761", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 Construction of resource The project was centre at Nkoma - delayed as it was Katalyeba Town Council supposed to be \n\\| Katalyeba Play \\| \n\\| ground \\| = The Accounting Officer should ensure that works on the Market shed and taxi park are completed. \nThe Accounting Officer should ensure that works on the Resource Contract concluded by 17th centre are completed. amount: October, 2023 but \nUGX.936,611,830 constructions were still \nongoing \n4.0 OTHER ENTITY SPECIFIC FINDINGS 4.1 MANAGEMENT OF RUKUNYU HOSPITAL 4.1.1 \nManagement of Essential Medicines and Health Supplies in Health Facilities \na. Delayed delivery of drugs \nExamination of stores records for the financial year under review revealed that there were delays in delivery of medicines and sundries to the hospital by National Medical Stores. fable below refers. \n[ Cycle Date ordered 1\u00b0 Order deadline \\| Delivery \\| Delivery date Delay (days) deadline \nXB 13/9/2022 22/9/2022 31/10/2022 20/12/2022 50 \n1 11/7/2022 27/7/2022 + 2/9/2022 13/9/2022 11 3 30/10/2022 18/11/2022 22/12/2022 25/2/2023 33 4 6/1/2023 16/1/2023 22/2/2023 25/4/2023 63 5 9/3/2023 14/3/2023 \\| 20/4/2023 7/7/2023 76 6 5/4/2023 10/5/2023 \\| 16/6/2023 \\| 7/7/2023 20 \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer explained that NMS deliveries have been inconsistent due to late release of funds that are received yet they are expected to deliver every two months. They have since started delivering on quarterly basis.", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}, [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}], "page": 26, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue engaging the Ministry of Health to ensure that the medical equipment is repaired and put to the intended purposes and obsolete equipment is", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "replaced.", "metadata": {"headings": [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.1.3.3 Idle Medical Equipment \nI observed that District Hospital had an X-ray machine that was in a working condition but was not being put to use. \nFailure to make use of available equipment denied the community proper health service delivery and may render the x-ray machine obsolete over time. \nThe Accounting Officers attributed idle equipment to lack of Atomic Council inspection and certification before its services are rolled out to the public. \nAll the necessary payments have been made and the atomic council is expected to visit the unit", "metadata": {"headings": [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}, [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the relevant Authorities to ensure that the Atomic Council expedites the process of inspection and certification so that the public can start benefiting from the machine. \n4.1.4 \nDelayed completion of works by UPDF Engineering brigade \nIn a circular from the PSST dated 17 November,2021 to the Permanent Secretaries (Ministry of Health and Ministry of Education) requested Accounting Officers to handover projects financed by government of Uganda to the National Enterprise Corporation and Uganda People\u2019s Defence Forces Engineering Brigade, by 26\" November 2021 to facilitate implementation. \nPursuant to the above, Kamwenge District Local Government signed an implementation agreement with Ministry of defence and Veteran Affairs (MODVA) on 29\" May, 2023 for construction works for a Twin staff house and access levelling and paving Rukunyu General Hospital, 4 stance lined VIP latrine at Rukunyu General Hospital and a twin staff house at Nkongoro HC II in Kamwenge District. \noe According to Article 8.0 of the Implementation agreement, the project should be completed by 29\" November 2023, however the project was behind schedule with the contract period having roughly two (02) months to elapse and indicators show that these works will not be complete by the end of the 06 months\u2019 period as shown in the pictures below and the UPDF Engineering Brigade had abandoned", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "site;", "metadata": {"headings": [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "es \nVe \nExcavation of foundation level of the twin Excavation of foundation level of the Bi house ongoing \ntwin staff house ongoing \n= \n\\} \nBIST, \nExcavation of 8-VIP latrine ongoing \nExcavation of 8-VIP Jatrine ongoing \\_ Delayed completion of this project will cripple service delivery in the district. \nThe brigade is undertaking the works so far they are at slab level. We transferred all UGX.368,000,000 and we have reminded them of the six months\u2019 completion period. \nRecommendation \nThe Accounting Officer should engage M ODVA to have the project works expedited to have it completed in time so that it can s erve the people it is intended to serve. \n4.1.5 Physical Inspection of the Hospital Buildings \nI observed that the Hospital lacked an effective asset management plan as some of its premises were dilapidated and needed repairs. Refer to the pictures below; \nStatus of the structures at the hospital was noted below; \\| \n\\| \neee \n\\| \nzt \nSs \n\\| \n\\| \nBroken on windows of the Broken on windows of the \nIt is true some structures at the hospital are in a dilapidated state and this is attributed to insufficient budgets to fund all the maintenance needs of the Hospital at one go. However, the Maternal Child Health Department is in plan for renovation this financial year and procurement process is in final stages. \nA comprehensive assessment of the Hospital is being carried out by the works department to ascertain the level of dilapidation and the associated budget needs.", "metadata": {"headings": [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], "page": 30, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should have in place an asset management plan and always budget for repairs. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kamwenge DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether \nconsidered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "inaugurated.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 33, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 33, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], "page": 34, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. \n5.3:1:2 Late Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter should be brought to the attention of MoFPED. \n5.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}]], "page": 34, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}]], "page": 35, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 35, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "o The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems. \no The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on \ne Parish priorities and action implementation manual. plans for the FY 2022/2023 \nHowever, the priorities were \nnot prepared in the \nprescribed format showing \ncategory, name of priorities, \nquantity, location and \nexpected date of \nimplementation. \ne Only 9 PDCs out of 10", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}]], "page": 35, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "prepared", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quarterly performance reports. \nAccounting Officer explained that this was due to limited funds as these funds for running PDC activities were available in only 3 quarters. \nGeneral \n\u00b0 09 SACCOs held their first general The accounting officer", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}, [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}], [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "by meeting more than 1 month after should ensure that going PDM SACCOs their registration. \nforward the registration and opening of bank oe by the time of the first general accounts is done before meeting,06 PDM SACCOs had the receipt of funds. already received funds \nAccounting Officer explained that \nthis was due to pressure from \ngovernment to have SACCOs in \nplace and having their bank \naccounts for them to receive the \n: \nPDM funds which could not be \nachieved in a short time hence the \n\\_ \nflouting of procedures. \nSACCO \u00b010 PDM SACCOs with fully The Accounting Officer Board \nconstituted Boards did not hold should ensure the regular Board meetings. \nconstituted SACCO boards are functional and hold The accounting officer explained regular meetings. \nthat regular board meetings could \nnot be held due to inadequate \nfunds. \ntherefore plan to have the sub committees constituted and functional. \nFailure to have a functioning Board Sub-Committees may lead to mismanagement of the SACCOs funds due to the lack of appropriate oversight. \n5.5 Review of Training Implementation Activities \nParagraph 27 of PDM A LG Guide for Supporting HH & EGs in Accessing Loans - \nunder PRF Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM Local \u2014 \nGovernment Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}, [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}]], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "e After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \no The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \ne The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; SN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}, [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Training of Local \u00b0 Training of local experts was not The Accounting Experts carried out. Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "that The accounting officer explained that this continuous training was due to lack of funds to carry out the of local experts is training carried out.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe 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 AO 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 of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}]], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 2}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Licensing of PDM All the 10 SACCOs were not licensed to I \nadvise the SACCOs Under the take on the business of lending under Accounting Officer is Microfinance \nMicrofinance Institutions money lenders advised to ensure that Institutions Money act as detailed in Appendix 6 \nSACCOs are licensed Lenders Act \nas stipulated by the As a result, enforcement of recovery of Microfinance \nPRF from beneficiaries by the PDM Institutions money SACCOs may be legally challenged lenders act, 2016 leading to loss of funds. \nThe accounting officer responded that \nthe Uganda Micro Finance Regulatory \nAuthority is the one mandated to issue \nlicenses for SACCOs. \nSigning of PRF e UGX. 1,000,000,000 was transferred I informed the", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 2}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 38, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "to 10 SACCOs before signing PRF accounting officer that", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 38, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Agreements.", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "financing agreement as detailed in\\| I would bring the Appendix 7 \nanomaly to the \n5.5.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting - \nHouseholds & 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; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}, [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}], [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}], [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}, [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}, [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of 10 sampled parishes did not carry The \nAccounting", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Households", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "out wealth ranking during Officer should ensure \nhousehold poverty levels in order to facilitate harmonized wealth ranking. However, UBOS has not yet disseminated the findings and also the president guided that communities\u2019 carryout the assessment of beneficiaries since the results by the UBOS system were flawed.", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}, [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Selection and\\|e10 sampled parishes selected The Accounting Implementation of flagship projects that were Officer should ensure Prioritized/Flagship inconsistent with the LG selected each parish selects Projects priority commodities. flagship projects that 025 out of 47 farmer are consistent with enterprise/households the LG selected implemented projects that are priority commodities. not from the priority commodity \nlist. Details are in Appendix 9", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Failure to select and implement prioritized projects may undermine achievement of the pillar", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The accounting officer explained that this was caused by contradicting guidelines on enterprise selection which were issued by Ministry of Local Government, Ministry of Gender and Ministry of Agriculture all these uidelines weren't harmonised.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Loan Application \u00a912 beneficiaries in 6 Parishes The Accounting and", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Approval who accessed loans before 5\" Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Process", "metadata": {"headings": [{"headings_0": {"content": "Process", "page": 40, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "June 2023 were not selected that PRF guidelines through the PDMIS. \nare followed while \u00b08 beneficiaries in 4 Parishes who administering", "metadata": {"headings": [{"headings_0": {"content": "Process", "page": 40, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "accessed loans after 5\u201d June revolving fund. \nguidelines that would change from time to time and but now PDM secretariat issued current guidelines which are being used for loan application and approval Sole process by the Parish members.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}, [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Insurance", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "020 PRF beneficiaries out 20 who The PDM secretariat for Farming carried out farming enterprises in should sensitize Enterprises \n10 PDM SACCOs did not obtain farmers about the agricultural insurance policies benefits of having an from UAIS. \ninsurance cover and Lack of recourse in form of also have an active insurance will expose the farming service provider for enterprises to the adverse effects insurance. \nof climate change and may result \ninto failure to recover the loan \nfunds. \nThe accounting officer explained that they are aware of the insurance requirements but the insurance Agencies are not on the\u2019 ground to sensitize the farmers about the. procedure and requirements in order to be insured.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}, [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Operation of the Paragraph 3.0 of the Users Handbook \\| I informed the SACCO", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Bank for the PRF Under PDM Pillar 3 - Accounting officer that Accounts \nFinancial Inclusion October 2022 I would bring the provides that each Parish shall have a anomaly to the PDM SACCO and a PRF designated attention of PDM bank account for that PDM SACCO, in secretariat to aid better a branch of a supervised financial planning in future. institution that is convenient for the \nmembers of the PDM SACCO. \nI noted that; \no By the time of the first general \nmeeting, 06 PDM SACCOs had \nalready received funds contrary to \ncapital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \noe 2 beneficiaries in 2 PDM SACCOs had implemented different projects \noe 3 beneficiaries in 3 PDM SACCOs had non-existent projects. \nDetails are in Appendix 11 \nImplementing different projects and also not implementing the funded projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that this was due to inadequate monitoring and supervision to ensure compliance with the guidelines. \nRecommendation \nThe Accounting Officer should intensify monitoring and supervision to ensure that PDM loan funds are used for the implementation of approved projects.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}, [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGIN Ar, Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}, {"headings_1": {"content": "the", "page": 40, "level": 3}}], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}, {"headings_1": {"content": "the", "page": 40, "level": 3}}], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201eei", "metadata": {"headings": [{"headings_0": {"content": "\u201eei", "page": 42, "level": 2}}, {"headings_1": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "\u201eei", "page": 42, "level": 2}}, {"headings_1": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}, [{"headings_0": {"content": "\u201eei", "page": 42, "level": 2}}, {"headings_1": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "\u201eei", "page": 42, "level": 2}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "\u201eei", "page": 42, "level": 2}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "MEER. Source", "metadata": {"headings": [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Approved budget Actual Collections Variance \n\\| \nSER \n2 = \u2014 Tax Revenues \n1 Local Services Tax 40,609,819 110,199,447 2 Land fees \n3 Business Licenses 100,000,00 18,362,660 4 Other tax revenues 180,000,000 192,047,712 Non-Tax Revenues \n\u2014\u2014 \u2014 u \nse \n-69,589,628 0 \n81,637,394 -12,047,712 \n5 Other Property income 7,540,000 7,540,000 6 Dividends 0 7 Rent 51,000,000 146,569,582 -95,569,582 8 Other property income (disposal of assets) \n0 9 Sale of goods and services", "metadata": {"headings": [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}, [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "FETT", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "10 Administrative fees and licenses 174,651,707 20,542,125 \n154,109,582 14 \nCourt fines and Penalties \n12 Other fines and Penalties \n13 Miscellaneous Revenue \nTotal Revenue 546,261,526 495,261,526 51,000,000 \nAppendix 2: Out-puts without appropriate indicators and targets \nNo. Programme Budget Output Budget Output Out-put budget Activities \nAudit comment on \nAudit comment on targets an ee \\|\\_indications \\| 222 ng 1 01-AGRO- \n010017 Machinery acquisition \nAgricultural Supplies and Indicators for the Targets for the activity not INDUSTRIALIZATI and maintenance Services 3 irrigation equipment determined \nnot \n\\| \nON 0.885 stated \n\\| \nMonitoring and Supervision Indicators for Monitoring Targets for the activity not of capital work \nand supervision not determined. Number of stated. \nTrainings and frequency of 0.189 monitoring not determined MAO Zac ee] \n40", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}, [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 3: Implementation of planned outputs \nAppendix 3 (a): Fully implemented out-puts \nNo ee Program Sub-program PIAP-out \nBudget \nTotal Out-put Total No Number of fully Out-put expenditure activities in implemented UGX \u2018000\u201d the out-put activities \n1 \n1205010802- Basic Requirements and 320003-Assets and Facilities 1,144,180 10 \n09 12-HUMAN CAPITAL 01-Education,Sports Minimum standards met by schools \nManagement \nDEVELOPMENT and skills and training institutions 320003-Assets and Facilities 5,615 1 1 Management \n2 06- Natural 1203010513- Service Delivery \nResources, \n03-Water Resources Standards disseminated and 000006-Planning and budgeting \nEnvironment, Climate Management implemented. services \nChange, Land and \nWater \n3 09-Integrated 02 Pepulation, . Health, 09020401- Capacity of existing \nm \nand transport infrastructure and services 000063-Quality Assurance \nTransport \nSafety \nincreased. \\|. Systems \nInfrastructure \nManagement \nlee \n24,000 1 1 788,976 5 5 \nAppendix 3 (b): Partially Implemented out-puts No. Program Sub-program PIAP-Outs \nTotal 1,962,771 17 \\| \nBudget Out-put Total Out-put Total No Number of No of partially No of activities expenditure activities fully implemented that were not UGX \u2018000\u201d in the implemented activities implemented output activities \nOt 01-AGRO- 03-Storage, Agro- a he 2 ABE AB 203 \u2019 4 7 0 \\| 010013-Support to \nINDUSTRIALIZA processing and Value \nexatil HR agro-processing & TION addition acnuired q value addition \n02 1205010802- Basic 1,751,318,045 3 2 1 0 12-HUMAN 2 Rene ; Requirements and a... \n7 \nCAPITAL \n4 Minimum standards DEVELOPMENT \nmet by schools and \ntraining institutions \n03 \n09020401- Capacity of \\| 13,515,644,015 10 8 2 0 09-Integrated 03-Transport existing transport gpgn17- \nInfrastructure \nTransport Infrastructure and infrastructure and \nInfrastructure Services Development services increased. rievalanment p and \nManagement \nL \\| \\| 17,653,446,963 at 0] 18 \n14 \n41 \nA endix 4: Utilization of the Wage Budget \n[ SN Department Name Approved Budget UGX. Supplementary Revised Budget UGX. Warrants UGX. \nPayments noe an an \\| UGX. \n1 Administration 1,170,371,486 - = 1,170,371,486 1,170,371,486 1,130,543,999 30, 827,487 \\|", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}, [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}]], "page": 44, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Community based services 188,823,000 - 188,823,000 188,823,000 178,778,919 10,044,081\n3. Education 10,019,449,489 1,945,289,891 11,964,739,380 11,386,307,623 11,199,641,583 186,666,040\n4. \\| Finance 218,215,000 - 218,215,000 218,214,999 202,599,641 15,615,358 Health 7,223,444,296 723,094,352 7,946,538,648 7,752,644,296 6,936,651,752 815,992,544\n5. Internal audit 26,040,000 - 26,040,000 26,040,000 24,300,668 1,739,332\n6. Natural resources 260,000,000 = 145,800,000 405,800,000 405,800,000 305,212,268 100,587,732\n7. Planning unit 43,476,000 = 43,476,000 43,476,000 43,476,000 \n-\n8. Production 1,078,964,437 517,241,563 a 1,233,164,437 1,156,365,610 \\| 76,798,827\n9. Statutory bodies 180,000,000 - 180,000,000 180,000,000 179,561,019 438,981 \\|\n10. Trade, industry and local", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "I \ndevelopment 80,808,000 - 80,808,000 80,808,000 72,372,614 8,435,386", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "12. Water 82,000,000 - 82,000,000 82,000,000 81,898,201 101,799\n13. Works 238,039,000 - 238,039,000 238,039,000 237,727,986 311,014 Total 20,809,630,708 3,331,425,806 24,141,056,514 23,005,688,841 21,749,130,260 1,256,558,581", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 5: Review of the Implementation of the Grant activities \nSN\u201d \\| Water Budgeted Released Amount Planned Planned End Expected Audit Functionality Existence Management \\| Projects/facility amount amount Spent Start Date Date status as per observation \nof user explanation \\| (UGX (UGX BOQs and committee \\| Millions) Millions) (UGX latest (Existence \n\\| Millions) payment and \n\\| certificate completion", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I.", "metadata": {"headings": [{"headings_0": {"content": "I.", "page": 45, "level": 3}}, {"headings_1": {"content": "FETT", "page": 43, "level": 1}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "status)", "metadata": {"headings": [{"headings_0": {"content": "status)", "page": 45, "level": 1}}, {"headings_1": {"content": "I.", "page": 45, "level": 3}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "en No \n0 \nWealth ranking not carried out", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kamwenge DLG Kamwenge", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| \\| Wealth ranking not carried out", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Kamwenge DLG Kebisingo No", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "| see 002020200000", "metadata": {"headings": [{"headings_0": {"content": "| see 002020200000", "page": 47, "level": 3}}, {"headings_1": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Wealth ranking not carried out", "metadata": {"headings": [{"headings_0": {"content": "| see 002020200000", "page": 47, "level": 3}}, {"headings_1": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. \\| Kamwenge DLG Rukunyu \n\\| Wealth ranking not carried out\n5. Kamwenge DLG Businge er \n220202020000 Wealth ranking not carried out\n6. \\| Kamwenge DLG Nkongoro", "metadata": {"headings": [{"headings_0": {"content": "| see 002020200000", "page": 47, "level": 3}}, {"headings_1": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "In 17", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "222020200000 Wealth ranking not carried out \\|", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "7. Kamwenge DLG \\| Nyamashegwa Yes \nWealth ranking partially carried out\n8. Kamwenge DLG Rwengoro 000303 \\| \nWealth ranking carried out\n9. Kamwenge DLG Karo Karungi\n10. \\| Kamwenge DLG \\| Businge Ward", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2 \nWealth ranking carried out 3 10 Wealth ranking not carried out \n44 \nAppendix 9: Selection and Implementation of Prioritized /Flagshi Projects \nSN Vote Name Parish Name of List of flagship Are the flagship How many Number of How many of How many of \n\\| Name SACCO projects per projects enterprises are PDM the the farming SACCO \nconsistent with implementing enterprises enterprises enterprises are the priority flagship \nare farming from the priority \\| \ncommodities projects \nselected by the \nenterprises commodity list \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}, [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. \\| Kamwenge Kitonzi Kitonzi- Beans, Banana, No", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "BEE = = = : \n\\| DLG \\_Kamwenge Coffee \n\\| \n\\| 2. Kamwenge Kamwenge Kamwenge- Diary, Banana, : \\| \\\\ : N \n\\| DLG Kamwenge Coffee \n\\| \n\\| 3. \\| Kamwenge \\| Kebisingo Kebisingo- Banana, Coffee, No", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| \u0131 DLG", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "c es os N \\| Kabambiro Maize, goat \n\\| rearing, poultry \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Kamwenge Rukunyu Rukunyu- Sweet potatoes, \nw DLG Rukunyu Banana, Coffee, \nDiary, Maize, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "poultry", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. \\| Kamwenge \\| Businge Businge- Coffee, diary, \nw \\| \\| \nDLG \\| Kamwenge Banana, piggery, \npoultry, maize, \na goat rearing.", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kamwenge \\| Nkongoro Nkongoro- Coffee, Maize, goat DLG Kamwenge rearing, Banana, \\| \\| Piggery, poultry.", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| 7. \\| Kamwenge Nyamasheg \\| Nyamashegw Coffee, Goat No \\| \\| DLG wa a- Kabambiro rearing, Piggery,", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Maize, Banana.", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \nNm \nA Br a N \n45 \n3 Kamwenge Rwengoro Rwengoro- Coffee, piggery, DLG Rukunyu poultry \n", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}, [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. Kamwenge Karo Karokarungi- Coffee, Beef, DLG Karungi Kabuga Banana, Beans", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], "page": 49, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| \n\\| 10. Kamwenge Businge Businge- Banana, Coffee, DLG Ward Kabuga Diary, Beef, Maize. \n46 \nAppendix 10: Loan Application and Approval Process \nS Vote Parish Name of Name of PRF Was the Date loan Loan Were the loan Were they Remarks N Name Name SACCO beneficiary beneficiary was Amount beneficiaries vetted by a", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}, [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}]], "page": 49, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "from the obtained selected village meeting \\| \napproved \nthrough the convened by \n\\| \n\\| PDM PDMIS the enterprise enterprise \ngroups \n5 Kamwenge \\| Kitonzi Kitonzi- Komuhangi Dativa DIG \nKamwenge \n\\|\\_\\_\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kamwenge Kamweng Kamwenge- \\|\\_\\_\\| DLG e Kamwenge\n3. Kamwenge \\| Kebisingo Kebisingo- DLG \\| Kabambiro\n4. Kamwenge Rukunyu Rukunyu-", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "|__|", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| DLG Rukunyu \\| 5. \\| Kamwenge Businge \\| Businge- \n21/6/2023 1,000,000 No Yes \nYes \nYes \nYes 30/6/2023 1,000,000 Na Neg \\| \nYes", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}, [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "6. Kamwenge Nkongoro Nkongoro- Yes \nYes be DLE \nKamwenge", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nBolingoYoweri \\|Yss 12/10/2022 1,000,000 DD \\| = \n\\_\\| \n\\| 7. \\| Kamwenge Nyamasheg Nyamashegwa- \n\\| OIG [wa Kabambiro \nYes \n\\|", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}, [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Kamwenge Rwengoro Rwengoro- George \u2014\u2014\u2014 2192022 1000.00 \\_\\_\\_\\_e \\| \n\\| DLG Rukunyu Yes \n\\| \\|9. Karakarungl- \nKamwenge Karo", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Twinomuhangi Yes [372023 11.000.000 [no [yes \\| \u0131 \nDLG Karungi Kabuga Tusingwire Moses", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. Kamwenge Businge- \nYes ee DLG Ward Kabuga Yes 4/7/2023 Yes \\|", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "47 \nAppendix 11: Utilization of PRF at Household Level \nSN. Vote Name \\| Parish Nameof NameofPRF Loan Loan Project Status of the project Remark Name SACCO beneficiary Amount as Amount as funded \nper SACCO per \nrecords household \nevidence", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}, [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201aprovided", "metadata": {"headings": [{"headings_0": {"content": "\u201aprovided", "page": 51, "level": 1}}, {"headings_1": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u20181. \\| Kamwenge \\| Kitonzi Kitonzi- Komuhangi 1,000,000\u00b0 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\u201aprovided", "page": 51, "level": 1}}, {"headings_1": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG Kamwenge Dativa \nUwera 1,000,000 u \nBeans \n\\| Implemented", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}, [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}], [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}], [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "funded project \nImplemented the Rosemary funded project", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}, [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kamwenge Kamwe Kamwenge Namata Sylvia 1,000,000 = DLG nge -", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamwenge", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge", "page": 51, "level": 2}}, {"headings_1": {"content": "the", "page": 51, "level": 2}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\\\ Implemented a different project (goat", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge", "page": 51, "level": 2}}, {"headings_1": {"content": "the", "page": 51, "level": 2}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "rearing)", "metadata": {"headings": [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Byaruhanga 1,000,000 . \\| Implemented the Abel funded project \ner \n48", "metadata": {"headings": [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}, [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}], [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}]], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, {"headings_1": {"content": "rearing)", "page": 51, "level": 2}}], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG o Kabambiro \nEST Eee money for a different =", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, {"headings_1": {"content": "rearing)", "page": 51, "level": 2}}], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Project(piggery)", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "= \n= \nJackson Kizza 1,000,000 1,000,000 Goat Es 3 5 in Implemented the rearing rn a funded project ie \nKamwenge Rukuny Rukunyu- Abdallah 1,000,000 1,000,000 Coffee ser 2\u201d \u201e Did not implement a DLG u Rukunyu Christopher \nhe \nBER project and said he used the money to buy AIR: \n>= > pesticides, manure, Er Be spraying pump and CEES paid his workers. \nBE \n1,000,000 1,000,000 Poultry EE EG Implemented the \n2 funded project Sa \nKamwenge Businge Businge- Sabastiano 1,000,000 1,000,000 Goat FD ee Implemented the DLG Kamwenge Nkabimanya \nrearing Naik ae. SE. = funded project \nKatusiime Kate 1,000,000 1,000,000 p= \nImplemented the funded project \n", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kamwenge Nkongor Nkongoro- Monday Fallen 1,000,000 1,000,000 Goat = \nImpiemented the DLG 0 Kamwenge \nrearing u funded project", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Bolingo Yoweri 1,000,000 1,000,000 Goat \nImpiemented the rearing funded project \nHa Kamwenge Nyamas Nyamashe Francis 1,000,000 1,000,000 Coffee \nImplemented the DLG hegwa gwa- Namahwege \nfunded project Kabambiro \nRuth 1,000,000 800,000 Goat", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}]], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "Project(piggery)", "page": 52, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Zu Tumwikirize \nrearing SH a 3! funded project ES a \u00a3 =", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "Project(piggery)", "page": 52, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "Project(piggery)", "page": 52, "level": 2}}]], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "metadata": {"headings": [{"headings_0": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 53, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG ro Rukunyu George \nfunded project \nMustapha 1,000,000 1,000,000 Loe Bought fertilizers, . \nTwinomujuni pesticides and improved his farm with part of the funds and has not yet implemented the project as he received funds in October this \near.", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}], [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. \\| Kamwenge Karo Karokarun Rose 1,000,000 1,000,000 Beans T= \n\\| \n\\| \\| project", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n\\| DLG Karungi gi-Kabuga Twinomuhangi \nfunded \\| \\| Tusingwire 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 53, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Moses funded project", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 53, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| DLG Ward Kabuga \n\\| \nfunded project \n\\| Tumuhimbise 1,000,000 u \\| Used the money to \\| Beatrice \nimprove her banana plantation. Did not implement a project. \nAppendix 12; Medicines ordered but not delivered by NMS \nDrug Quantity Cost Date ordered Injection metronidazole 2,600 1 \\_\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2,220,000", "metadata": {"headings": [{"headings_0": {"content": "2,220,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "13/9/2022", "metadata": {"headings": [{"headings_0": {"content": "13/9/2022", "page": 54, "level": 2}}, {"headings_1": {"content": "2,220,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 13; Common drug stock outs \nTLD (for HIV patients) RHZE (for TB patients) Injection ceftriaxone", "metadata": {"headings": [{"headings_0": {"content": "13/9/2022", "page": 54, "level": 2}}, {"headings_1": {"content": "2,220,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "13/9/2022", "page": 54, "level": 2}}, {"headings_1": {"content": "2,220,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Injection ampicillin", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Injection metronidazole \nCapsules amoxicillin \nTablets Glibenclamide (for diabetic patients) Cardiac aspirin \nTablets paracetamol \nInjection artesunate for severe malaria \n51 \nAppendix 14; staffing qaps", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}, [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Cadre /Staff Category \nNo Approved No Filled \\_[HR Gap \\_ Remarks Principal Medical Officer \n01 1 \\| 00 \nMedical Officer Special Grade (Community) 01 0 \\| O1 \nMedical Officer Special Grade (OBGY)\\_ 01 0 01 \nMedical Officer Special Grade Paediatric) \\_ 01 0 01 \nMedical Officer Special Grade (Internal Medicine) 01 \\{0 01 \nMedical Officer Special Grade (Surgery) 01 \\{09 0 01 \nSenior Medical Officer 01 01 \nJede Officer 04 04 00 \nDental Surgeon 01 0 [or \nPublic Health Dental Officer \n02 02 0 \nDental Attendant 01 0 01 Pharmacist 01 0 01 Dispenser 02 01 01 Principal Nursing Officer 01 0 01 \nSenior Nursing Officer 05 03 02 \nNursing Officer (Nursing) 17 03 14 L Nursing Officer (Midwifery) 03 08 0 Excess 5 Nursing Officer Psychiatry 01 02 0 Excess 1 Public Health Nurse 01 01 0 \nEnrolled Nurse (Psychiatry) [a 02 0 Excess 1 Ophthalmic Clinical Officer 01 01 0 \nEnrolled Nurse 46 25 21 \nEnrolled Midwife 25 18 07 \nNursing Assistant 15 \\| 05 10 \nSenior Clinical Officer \n01 02 0 Excess 1 Clinical Officer \n05 03 \\{\\| 02 \nUM Psychiatric Clinical Officer \n01 0 01 \nHealth Assistant 01 01 0 \nHealth Inspector 01 01 0 \nMedical Entomology Officer 01 \u2014T 0 01 \nRadiographers 02 02 00 Physiotherapist i 0 01 Occupational Therapist 01 0 Bi Orthopaedic Officer 02 02 00 \nHealth Educator 01 01 00 Anaesthetic Officer 03 03 00 \n52", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}, [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Theatre Assistants 02 \nSenior Laboratory Technologist 01 \nLaboratory Technologist 01 \nLaboratory Technician 02 04 0 Excess 2 Laboratory Assistant 01 01 0 \nSenior Hospital Administrator 01 00 01 \nEn Hospital Administrator 01 01 0 \nHuman Resource Officer 01 01 0 \nMedical Social Worker 01 00 01 \nNutritionist 01 01 00 Procurement Officer 01 0 01 \nSteno Secretar 01 0 01 \nOffice Typist 01 01 0 \nHealth Information Assistant 02 02 0 \nStore Assistant 02 00 02 \nSenior Account Assistant 01 01 00 \nAccounts Assistant 02 00 01 \nDark Room Attendant 01 0 01 \nDriver 02 03 0 Cooks 03 0 03 Security Guards 02 \nPorters \n03 \nSupplies Officer 01 \nArtisan \n03 \nTotal \n185 \n53 \nAppendix 15: Farmers who co-funded and their irrigation equipment were delivered \nBENEFICIARIES OF THE MICROSCALE IRRIGATION PROGRAM IN THE F/Y 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}, [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}]], "page": 56, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bs COST OF", "metadata": {"headings": [{"headings_0": {"content": "Bs COST OF", "page": 57, "level": 4}}, {"headings_1": {"content": "Injection ampicillin", "page": 54, "level": 2}}], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "GOVERNMENT \nS/N DATE NAME \nFARMER'S CO-FUNDING CONTRIBUTION EQUIPMENT 1 13/03/2023 ISAAC BOSS \\| 5,227,500 \n15,682,500 20,910,000 2 25/03/2023 PATRICK ROBERT MUTABAZI \\| 5,935,000 = 17,805,000 \\| 23,740,000 3 29/03/2023 TABATUKA MABLE 5,075,300 15,225,630 \\| 20,300,930 4 02/04/2023 MWESIGWA PEACE 5,227,500 15,682,500 \\| 20,910,000 5 12/04/2023 KARUHANGA ABASA GEOFREY 4,542,300 \n13,626,630 \\| 18,168,930 6 \\| 09/05/2023 KYANKU JANE 10,240,000 18,000,000 28,240,000 7 10/05/2023 AYAMBA MEDIUS 14,475,000 14,400,000 28,875,000 8 23/05/2023 MUHAIRWE PHILLIMON 5,486,250 16,458,750 21,945,000 9 30/05/2023 \\| TUSIIME CATHERINE 5,310,600 15,931,740 21,242,340 10 07/06/2023 ASTONE BIGOGO 5,763,750 17,291,250 23,055,000 11 07/06/2023 WILLIAM ARINEITWE \\| 2,000,000 \n16,530,000 18,530,000 12 08/06/2023 BYAMUKAMA NICHOLAS 5,792,500 17,377,380 23,169,880 13 En RUGAMBWA VICENT 5,236,250 15,708,750 \\| 20,945,000 14 13/06/2023 TUKAMUSHABA IMMACULATE 4,842,210 \n14,526,630 cn 19,368,840 \n15 15/05/2023 TWINOMUHWEZI MARIA YUSTINA 10,842,000 I", "metadata": {"headings": [{"headings_0": {"content": "Bs COST OF", "page": 57, "level": 4}}, {"headings_1": {"content": "Injection ampicillin", "page": 54, "level": 2}}, [{"headings_0": {"content": "Bs COST OF", "page": 57, "level": 4}}, {"headings_1": {"content": "Injection ampicillin", "page": 54, "level": 2}}]], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "28,842,000", "metadata": {"headings": [{"headings_0": {"content": "28,842,000", "page": 57, "level": 3}}, {"headings_1": {"content": "Bs COST OF", "page": 57, "level": 4}}], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "16 14/06/2023 MUHABUZI ANATORI \\_5,227,500 15,682,500 20,910,000 17 14/06/2023 TUMUHIMBISE ALOYSIUS 8,491,740 \n18,000,000 26,491,740 18\\| 16/06/2023 BANGIRANA FRANK \\_5,185,586 15,556,756 20,742,342 19 16/06/2023 TUHAME RODGERS \\| 5,187,460 \n15,562,380 [\\_\\_ 20,749,840 20 16/06/2023 KOBUSHESHE CONSIANTHA 6,415,000 \n18,000,000 24,415,000 \\| 21 16/06/2023 MUGISHA RICHARD 5,435,585 16,306,755 21,742,340 16/06/2023 BARIGYE AMBROSE KATTANISA 5,944,135", "metadata": {"headings": [{"headings_0": {"content": "28,842,000", "page": 57, "level": 3}}, {"headings_1": {"content": "Bs COST OF", "page": 57, "level": 4}}, [{"headings_0": {"content": "28,842,000", "page": 57, "level": 3}}, {"headings_1": {"content": "Bs COST OF", "page": 57, "level": 4}}]], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "17,832,405 23,776,540", "metadata": {"headings": [{"headings_0": {"content": "17,832,405 23,776,540", "page": 57, "level": 3}}, {"headings_1": {"content": "28,842,000", "page": 57, "level": 3}}], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "23 16/06/2023 SR MARIA PELAGIA KOBUSINGE 5,885,300 \n17,658,750 23,544,050 \n54", "metadata": {"headings": [{"headings_0": {"content": "17,832,405 23,776,540", "page": 57, "level": 3}}, {"headings_1": {"content": "28,842,000", "page": 57, "level": 3}}, [{"headings_0": {"content": "17,832,405 23,776,540", "page": 57, "level": 3}}, {"headings_1": {"content": "28,842,000", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": [" 3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) - 11", "3.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "COWES GGG) anansnnnensnsnsnnmenavers - 14", "nun nennen neuen rN ona Ener RS", " 3.2 Implementation Of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program - 14", " 3.3 EDUCATION DEVELOPMENT GRANT ccscscccscecssssssessssessvessessersesvessrecesssavessessvesstesevesteeseee - 15", " 3.4 Development Response To Displacement Impacts Project (Drdip) c scsscseeseeees - 16", "3.5 MICO Scale UrriGatiOn", "18", "es eeeeseecsseseesesssessecsecssessesssessvessusssessussecssecsusesvessecsucsneaneeseereesseessareesees", "3.6 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT, ADDITIONAL", "ERS 1 RE EEE - 19", "EIER EEE", " 4.0 OTHER ENTITY SPECIFIC FINDINGS .0 cccccccscsssesssesssessesssessesssesevecsvessessnssecsesaseseesteaeevess - 22", "SI TIERE INFOR Dil - 27", "nennen", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS nnnn - 27", "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "27", "aan.", "OTHER REPORTING Fe oi tre HULL TIED.", "28", "acannon aca ne", "REPORT.ON THE AUDIT OF COMPLIANCE WITH LEGISLATION cccscsssccscessesseeseessesseessestesveese - 29"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Kanungu District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kanungu District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..aa8d57da966186bbf2f0e07635aabcd626fc1155 --- /dev/null +++ b/reports/chunks/Kanungu District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KANUNGU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT GINAE COpy", "metadata": {"headings": [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TR a a ace ii ec ii case ON NR 1 Bas. Fe. BEINEN \n1 nee ee FREY AUDIT MATTERS \n1 en a a 1.0 Implementation of the Approved BUCGQEL.............-ccc:cnscsssesemnsesensuassverarovnssevescunenvennens 1 20 Management afthe Government Salary Payrol..un \n7 een ERBE MATTER 10 euere 3.0 Change in Accounting Treatment for Non-current Assets \n10 ...ueauansaneanennennaeennanannnennnnnn TE RT En 10 4.0 Implementation of Key Government Grants/Programmes .............nnnnnnnn 10 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 10 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program. \n13 ................... 4.4 Micro Scale Irrigation.............ueeeeseeseenesenneseennensnnsannnnennnnsnnenennennnnnnnnennennennannnnennnnnenann 20 45 Tran\u00e4lllamal ROSE Reh\u00e4biit\u00e4tish Grant. \n21 nenne HE BANN FENSTER 24 een nem CRUE EARNERS MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ................nnnenn 24 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS... 25 A UTEP. a a RESET IE Se \n26 ccna ait adnate REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \n26 enuusuunanuuuuunee 5.0 Implementation of the Parish Development Model .............u.nnnnnnnnnnen 26", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APBENIEE", "metadata": {"headings": [{"headings_0": {"content": "APBENIEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 en na ells, Sninedt annonennsnenasnnsnacmannndsonanissshnesinsiahasntiiens usunccensiscnctsnncnevss \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "APBENIEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "APBENIEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym | Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "APBENIEE", "page": 2, "level": 2}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 DLG \n\\| District Local Government \nGoU \\| Government of Uganda \nHCMS Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "APBENIEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "APBENIEE", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ nu u", "metadata": {"headings": [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ICT \n\\_\\_\\| Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \n\\| Integrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \n\\| Local Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \n\\| Kelch \\| Local Government Public Procurement and Disposal Authority \nLLG \\_Lower Local Governments \nLR \\| Local Revenue \nrd MDAs\\_ Ministries, Departments and Agencies \n\\| \nMoES \n\\| Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \n\\| Ministry\\_of Gender, Labour and Social Development MoLG \nMinistry of Local Government \nNAA \nNational Audit Act \nee er 2 = \nNTR Non RetREVENUG \n\\| yrs fread Waris, saan os ae \nea \nOAG Office of the Auditor General \nPBS", "metadata": {"headings": [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 5}}, {"headings_1": {"content": "[ nu u", "page": 3, "level": 3}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PCA \nPayroll Consults Africa \nPDC Parish Development Committees \n\\_\\_\\_\\_\\| \\| \nPDM \nParish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 5}}, {"headings_1": {"content": "[ nu u", "page": 3, "level": 3}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Payroll Deduction Management System \\| \n\\| \nPDU \n\\| \nProcurement & Disposal Unit \nPFMA Public Finance Management Act \n\\_\\_\\_\\| \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}, [{"headings_0": {"content": "PDMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA Treasury Sub Single Account \n\\| \n\\_\\_\\_\\_\\| \n\\_ UBA \\| Uganda Banker's Association \n\\| \n. \n= \nMeee sly \nMe \n\\\\ \nBT \nEn \\_ \\| \n\\_ \n7 UCF\\_ Uganda Consolidated Fund \n\\_\\_\\_\\_\\_\\_\\_\\| \nUCLA \n\\| \\_ \\_ ee Uganda Consumer and Lender\u2019s Association \n\\| \n= \n.", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results \n\\_\\_\\| \n\u2014 \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KANUNGU 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 Kanungu 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 Kanungu 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": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 6, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e \nObservation Recommendation \\| Programme Approved Warrants % \nbudget \nAgro- Industrialization 2,627,012,780 2,627,012,780 Community Mobilization And 324,781,343 302,617,343 Mind-set Change 93.2 Development Plan 696,158,198 653,051,819 Implementation \n93.8 Governance And Security 2,665,619,415 2,658,975,344 99.8 Human Capital Development 38,945,704,182 38,464,726,133 \\| \n98.8 Integrated Transport 1,353,159,036 1,281,482,603 Infrastructure And \nServices \n\\| \n94.7 Natural Resources, 5057575240 3,015,278,760 Environment, Climate \nChange, Land And Water \nManagement \n99.3 Private Sector Development 114,194,473 110,994,473 97.2 Public Sector 7,772,699,415 7,658,474,925 Transformation \\| 98.5 [Total 57,537,304,082 56,772,614,180 98.7 Source; IFMS Detailed budget analysis(Recurrent and", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 6, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development)", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], "page": 7, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The UGX. 764,689,902 that was not warranted was meant for activities which were either partially or not implemented at all; as shown in appendix 2 (a ) \nThe Accounting Officer explained that they warranted what was released \nin relation to the total revised budgeted funds. \nUtilization of Warrants \nOut of the total warrants of UGX.56,772,614,180 availed during the year, I \nadvised the UGX.54,165,963038 was utilized by the entity resulting in un-utilized Accounting Officer warrants of UGX.2,606,651,142 representing utilization of 97% as shown to ensure that all in the table below; \naffected activities are rolled over and Programme Warrants Utilised % funds followed up \\_ \nwarrants utilis for re-voting with ation MoFPED in the Agro- Industrialization \n2,627,012,760 \\| 2,624,946,922 T 100 subsequent Community Mobilization And 302,617,343 285,025,850 \n94 financial year. Mindset Change \nDevelopment Plan 653,051,819 620,520,748 \nImplementation \n95 \nGovernance And Security 2,658,975,344 1,958,306,462 74 \nHuman Capital Development 38,464,726,133 37,397,844,966 97 \nIntegrated Transport 1,281,482,603 1,281,345,391 \nInfrastructure And \nServices \n100 \nNo Observation Recommendation appendix 2(b). \nAs a result of failure to utilise warrants; \ne Katete seed school remained incomplete hence affecting service delivery to the beneficiaries. \n\\+ Staff recruitments were partially done and this affects productivity of existing staff. \nThe Accounting Officer explained that the affected activities were rolled over to 2023/2024 for implementation. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}]], "page": 7, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the \nwork plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 I \nadvised the states that the work plan of a vote shall indicate the key performance Accounting Officer indicators to be used to gauge the out-puts. \nto organise trainings for the Part A of the performance contract for Accounting Officers outlines the users of PBS to core performance requirements against which their performance should understand \nthe be assessed in regard to achievement of planned results. This requires application \nof the Accounting Officer to be assessed on the extent to which annual key parameters in the performance indicators and targets are achieved for key projects and/or work plan. In programs. \naddition, I advised that the Accounting I reviewed the approved work plan and sampled 23 outputs with a total officer \nengages of 50 activities and noted the following; \nMoFPED to include all the appropriate e 18 outputs with 41 activities had clear performance indicators and parameters in the targets. \nsystem for effective e 5 outputs with 9 activities did not have clear performance indicators planning in the and targets as summarized in the table below and detailed in District. \nappendix 4. \nTable showing performance indicators and targets \nCategory of No of No. of Expenditure outputs activi Activities Amount (UGX) ties with clear \nin \nperforma \nthe \nnce \noutp indicators \nuts \nand targets \nFully quantified 41 41 8,203,236,000 75 outputs \n% Substantially 508,323,000 2 quantified \nOutputs (Outputs \nNo Observation Recommendation with a number of challenges including missing parameters of indicators \nquantification in the system. \nIn addition, management was not guided properly on what to do other \nthan meeting the deadline of submission. In the meantime, the planners \nwere trained this November 2023 on how to include quantification of \noutputs and an improved work plan is expected. \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}]], "page": 8, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Implementation of outputs \nI assessed the implementation of eighteen (18) outputs with forty-one I advised the (41) activities worth UGX. 8,711,559,000 and noted that; \nAccounting Officer e Twelve (12) outputs with thirty-five (35) activities and expenditure to devise measures worth UGX.8,203,236,000 were fully implemented. \nto address the e Six (6) outputs with Six (6) activities worth UGX.508,323,000 were challenges that led partially implemented. \nto the delay of the Table showing performance indicators and targets \nprojects and ensure their \nfull No of No of Expenditure implementation. activitie activit of Amount (Bn) \ns in the Activ ies acti \nIn addition, the outputs ities partia viti \nAccounting Officer fully lly es \nshould engage the imp! imple not \neme ment imp \nMinistry of finance nted ed lem Planning and ent \nEconomic \ned Development to Fully 8,203,236,000 improve implem management of the ented hybrid procurement outputs \n508,323,000 process to always Partially \nimplem \nremove delays of ented \nprojects outputs", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}]], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total is \\| 41 35 6 8,711,559,000 Partial/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 key planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}, [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}]], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Procurement and supply of medical equipment for Kinaaba HCIII.\n2. Completion of Katete seed school in Katete sub county\n3. Construction of staff house at Matanda primary school in kihihi sub county.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "updating monthly", "metadata": {"headings": [{"headings_0": {"content": "updating monthly", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], "page": 11, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae _ Actual", "metadata": {"headings": [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], "page": 14, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity \n1 Rural Water and Construction of boreholes po F\u00fc Sanitation Sub-Grant Rehabilitation of boreholes \n(traditional Construction of VIP latrine \ncomponent) \n2 Piped Water Sub- Construction of piped water 15 \n15 \nGrant (UgIFT scheme. \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All the program funds were received during the year and spent in line with the District strategic goals. \ne All the projects implemented during the year were eligible and the District undertook desk and field appraisals for all the projects. \ne UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. \ne The procurement process was undertaken in time in accordance with the PPDA", "metadata": {"headings": [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}, [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}]], "page": 14, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}], "page": 14, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The District budgeted to receive UGX.1,514,865,577, and UGX.1,514,865,577 (100%), was received. \ne The District obtained a no-objection of planned investments from MOH. \ne A review of expenditure vouchers revealed that all the expensed UGIFT funds were accounted for. \noe The District prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. \ne I followed up on FY 2020/21 UGIFT projects that included upgrading of Ntungamo HCII to HCIII, upgrading of Kinaaba HC II to HC III and upgrading of Matanda HCII to HC IH and confirmed that these were completed, commissioned and are functional. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Failure to absorb UGIFT funds \nOut of the approved budget of UGX.1,514,865,577 released, the District received UGX.1,514,865,577. Out of the received funds UGX. 765,403,139 (50.5%) was spent thus leaving UGX.749,462,438 unutilised as shown in the table below; \nFunds released (UGX) Expenditure (UGX) Unspent %age of funds", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}, [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}], [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}], [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}]], "page": 17, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], "page": 17, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed \n1,514,865,577 765,403,139 \\| 749,462,438 \\| 50.5% \\| \nUnder absorption of released funds negatively affected implementation and service delivery such as completion of Katete Seed School. \nThe Accounting Officer explained that the unspent UGIFT project funds totalling UGX.749,462,438 were rolled over and re-voted for implementation in the current financial year 2023/2024. \nRecommendation \nActivity \nStandard %age budget allocation as per guidelines Repair of medical equipment \n20% Replacement of small medical equipment and medical furniture. \n20% Upgrade and new construction including Geotechnical Investigation on \nthe selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for support services \nA review of the budget allocations of the Health development activities revealed that there were under/over allocations for Upgrading of the Health Centres and supply of medical equipment respectively as shown in the table below; \nActivity Budget %age Standard %age Amount budget %age budget allocation budget Variance allocation as \nper \nuidelines \nA B=(A/Total Cc (B-C) budget) \nRepair of medical equipment \n0 0 20% 0 Replacement of small medical 260,332,800 49,6% \nequipment and medical furniture. \nUpgrade and new construction 264,333,307 including Geotechnical Investigation \non the selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for \nsupport services \n524,666,107 \nUnder/over budget allocations negatively affect achievement of the intended Grant objectives. \nThe Accounting Officer explained that the funding came from UgiFT and allocation was made by the Ministry of Health and they spent basing on the approved", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}]], "page": 17, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allocation.", "metadata": {"headings": [{"headings_0": {"content": "allocation.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 4}}], "page": 18, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to always follow grant allocation guidelines in", "metadata": {"headings": [{"headings_0": {"content": "allocation.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 4}}], "page": 18, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "executing projects.", "metadata": {"headings": [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity Identifier Budget %age Standard %age Budget Amount budget %age budget Amounts allocat budget Varianc ion allocation as e per \nguidelines \nC=(A/B \u20ac (B-C) ) \n\\| \nMonitoring and supervision A (As per 17,000,000 14.3% 2.5% \n11.8% Budget \nDocument) \nUpgrade and new B (60% of 102,000,000 85.7% 60% 25.5% construction including Total Health \nGeotechnical Investigation Developmen \non the selected sites \nt Budget) \nMaintenance of buildings \nCompletion of unfinished \nstructures \nProvision of auxiliary \nstructures for support \nservices \nTotal 119,000,000 100% 37.30 % \nOver budget allocations negatively affect achievement of the intended health services \nThe Accounting Officer attributed this to challenges in project implementation which required more supervision and site meeting. \nRecommendation \nI advised the Accounting Officer to always follow the guidelines in budget allocation. \n4.2.2.4 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the District did not have land titles for UGIFT projects worth UGX.3,792,591,532 implemented as shown in the table below; \n\\| Project Land Location Contract Payments(UGX.) \nUpgrading of Kinaaba HC II to Kinaaba sub county HC III \nConstruction of Staff House at Butogota Town council Ntungamo HCIII \nConstruction of Staff House at Kihihi sub county \nAmount(UGX.) \n649, 187,532 649,187,532 \n170,000,000 161,938,947 \n150,0000,000 150,000,000 \nThere is a risk of loss of funds invested in the infrastructure in case land disputes arise. \nRecommendation \nI advised Accounting Officer to fast track the titling of the above pieces of land so as to safeguard the projects.", "metadata": {"headings": [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}, [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}], "page": 23, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the MoFPED, MoLG, and MoES. \n4.3.2.3 Inspection for service delivery. \nI sampled five (05) activities (table below refers) during verification at the end of November 2023 with a total expenditure of UGX.807,303,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed (Appendix 8 refers). \nDelayed completion of projects affects service delivery to the intended beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}]], "page": 23, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 28, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 29, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a \nimplement viable community led income generating activities. The district also received UGX. 98,000,000 for the PDM Administrative costs. \n5.1.2 Positive Observations \nI noted the following areas where the District had commendable performance; \nA review of the District budget and work plans revealed that all the 45 priorities received from 4 Sub Counties, were incorporated in the District's budget/workplan. All 98 parishes were included in the PDM program. \nAll the registered SACCOs were funded. \n98 PDM SACCOs received PRF of UGX.100 million each hence no over or under \nrelease. \nFunctional PDM HLG core implementation teams existed. \nThe training of Master trainers was undertaken this team carried out the training of trainers (Core Implementation team) and consolidated report was prepared and submitted to Accounting Officer. \nIn all Parishes, training of households and enterprise group leaders was carried out \nI sampled 10 SACCOs and noted that these were all registered under the Cooperative Societies Act. \nTransfers of PRF to SACCOs were supported by PRF financing agreements and attestation forms by the Accounting Officer (AO) \nThe ten(10) sampled SACCOs held their first general meeting before their registration as required. \nHad, a leadership vetting committee elected and inaugurated and had vetting criterion following the PDM SACCO byelaws approved/incuded in the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 29, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "minutes/agenda.", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}], "page": 30, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.3.2 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\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 below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}, [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}], [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}]], "page": 32, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], "page": 32, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \noe 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 e \nthat PDM 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; \nObservations Management Response ] \nthe PDM activities at Committees and the Loans Committees. The SACCO level, as detailed in Accounting Officer promised to support SACCOs appendix 12. \nto form the other committees subsequently to support the Production, Marketing and finance management functions. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to lack of appropriate", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}]], "page": 32, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oversight.", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], "page": 33, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to ensure all the appropriate SACCO committees are formed and are functional and also ensure quarterly performance reports are prepared for effectiveness and performance measurement. \n5.1.3.3 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}, [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe After the orientation workshop, each Master ToT, DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \nRecommendation \nI advised the Accounting Officer to ensure trainings are done at the right schedules. \n5.1.3.4 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}, [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of e \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its e \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \ne The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \ne A 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. \ne The 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 \ne The AO 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 of Observations Recommendation registration \nLicensing of PDM I noted from the sample of 10 The Accounting Officer explained SACCOs Under the SACCOs that none was licensed to that all the 98 PDM SACCOs are \nAs a result, SACCOs that do not meet minimum requirements for operation and extending loans to members hence enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nI informed the Accounting Officer that the matter would be brought to the attention of the PDM Secretariats.", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}, [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}]], "page": 34, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], "page": 35, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow PDM guidelines issued from time to time. \n5.1.3.5 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u00ae June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}]], "page": 35, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth oc \nranking 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. \noe Each 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. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \ne \nvillage meetings & LC Chairpersons attest the current guidance is that to the lists. \nthe beneficiaries of Parish Revolving Fund be identified This methods of Selection is subjective and and confirmed through the could lead to undesired selection result. \nvillage meetings to mitigate the observed risk. \nFailure to identify subsistence households using the wealth ranking tool may lead to extending of PRF loans to ineligible beneficiaries hence undermine the achievement of pillar objectives. \nRecommendation \nI advised the Accounting Officer to carry out wealth ranking during identification of subsistence households to benefit from PRF. \nFurther, I advised the Accounting Officer to ensure that identification of subsistence households should be carried out using the wealth ranking tool as provided for in the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}]], "page": 35, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.3.6 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \ne I reviewed bank information of the 10 sampled PDM SACCOs and noted that only 5 out of 10 SACCOs had started issuing loans. \noe I met 15 beneficiaries of PRF from the 5 SACCOs that had issued loans and noted that 5 out of 15 beneficiaries had not started actual implementation of the approved projects (Detailed inspection report in appendix 14). \nRecommendation \nI advised the Accounting Officer to ensure increase the effectiveness in loan issuing and intensify supervision to confirm that the loans recipients immediately embark on actual im \nntation of their approved projects. \n= \nJohn F.S. Muwanga \nAUDITOR GENERAL ORIGINAT 20\u00b0\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], "page": 37, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices \nAppendix 1; Detailed local revenue performance \nN Source \nApproved budget Actual Collections \nTax Revenues \nLocal Services Tax \n312,354,066 173,088,820 \nVariance Reas ons for over or under collection \n139,265,246 Planned recruitment of staff was done late. \nLand fees \n9,718,000 18,591,000 (8,873,000) Many people applied for land \nBusiness Licenses \n136,000,000 53,585,500 \nOther tax revenues \n380,020,000 21,348,833 \ntitles than had been anticipated 82,414,500 Loss of markets and none remittance of revenue from Town Councils \n358,671,167 Loss of markets and none remittance of revenue from Town Councils \n838,092,066 266,614,153 441,085,667 \nNon-Tax \nRevenues \nInvestment income 0 6,180,000 (6,180,000) \nSale of goods and \n6,700,000 \nservices \n171,674,400 (164,974,400) This was as a result of disposal of items listed in various years. Administrative fees \n578,976,489 186,267,200 \nand licences \n392,709,289 Loss of markets and none remittance of revenue from Town Councils \nMiscellaneous 12,000,000 93,723,473 (81,723,473) \nrevenue \n597,676,489 457,845,073 1,055,521,562 \nTotal Revenue 1,435,768,555 724,459,226 711,309,329 \nAppendix 2 (a): Activities affected by budget cuts/unrealised fuunds \nNo. Programme \nAmount not Activities not implemented \nPurpose of the warranted unimplemented activity \n1 Community Mobilization And \nSome public cerebrations were not To ascertain value for money Mind-set Change held \n22,164,000 \n2 Development Plan \nProject monitoring and supervision, To ascertain value for money Implementation \n43,106,379 3 Governance And Security \n6.644.071 Human Capital Development \nWorkshops, Meetings and Seminars \nand staff capacity building. \nTransfers to other Government units Implementation of activities in and Allowances \nthe Government units \nWorkshops, Meetings and Seminars, Staff capacity building 480,978,049 and allowances \nIntegrated Transport \nTransfer to Other Government Units, Implementation of activities in Infrastructure And \nMaintenance - Machinery & the Government units and Services \nEquipment Other than Transport service delivery improvement. Equipment \n\\| \nEnhancing work environment \nTotal \n764,689,902 \nAppendix 2 (b); Salary Budget Analysis by department", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}]], "page": 38, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Approved Supplementary Revised Budget Warrants UGX. Payments UGX. Unspe Name Budget UGX. UGX. UGX. \nnt Balan ce UGX. Administration 2,336,364,728 96,007,117 2,432,371,845 2,432,371,845 1,844,620,797 Finance 242,998,000 0 242,998,000 197,388,067 Statutory Bodies 278,721,000 0 278,721,000 278,721,000 278,626,960 \n\\| Production 1,409,339,641 283,061,447 1,692,401,088 1,692,401,088 1,690,476,503 \n\\| Health 8,499,779,874 1,116,120,814 9,615,900,688 9,615,900,688 9,501,714,602 Education 15,835,578,809 5,156,951,942 20,992,530,751 20,992,530,746 20,937,960,848 Roads 17,350,225 17,350,225 17,350,225 19,636,668 Water 77,649,775 0 77,649,775 77,649,775 75,355,900 Natural Resources 202,000,000 132,600,000 334,600,000 334,600,000 332,048,768 Community Based 214,978,000 0 214,978,000 214,978,000 197,986,600 Services \n\\| Planning 46,000,000 0 46,000,000 46,000,000 30,595,022 \\| Internal Audit 32,000,000 0 32,000,000 32,000,000 29,274,401 Trade and Industry 86,517,000 0 \n86,517,000 86,517,000 86,008,658 \n29,279,277,052 6,784,741,320 36,064,018,372 36,064,018,367 35,221,693,794 Appendix 3:Key activities affected by under utilisation of warrants \nN Programme \nWarrants not Activities affected by the under Reason for the", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}]], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. Utilized utilization underutilization of", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1 Community Mobilization And Mind set Change \n2 Development Plan", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Governance And Security \nwarrants 17,591,493 Workshops, Meetings and Seminars \nLate release of funds \n32,531,071 General Staff Salaries \nLate release of funds \n700,668,882 General Staff Salaries \nLate release of funds \n4 Human Capital Development 1,066,881,167 Non-Residential Buildings Delayed procurement Acquisition(Katete seed school) \nof a new Contractor \nPublic Sector \n779,000,835 General Staff Salaries, pension \nLate release of funds Transformation \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}]], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,596,673,448", "metadata": {"headings": [{"headings_0": {"content": "2,596,673,448", "page": 39, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4; Budget performance indicators", "metadata": {"headings": [{"headings_0": {"content": "2,596,673,448", "page": 39, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "metadata": {"headings": [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \npeynuend aynuen Alin\\} paynuend ee \nAlina \u201430N TE lind Je \naie payguend [E42 = ayiquenb Ayenied \nSoA SA sah SO,", "metadata": {"headings": [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}, [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}], [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}], [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(3)", "metadata": {"headings": [{"headings_0": {"content": "(3)", "page": 40, "level": 3}}, {"headings_1": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "saA ON SOA", "metadata": {"headings": [{"headings_0": {"content": "(3)", "page": 40, "level": 3}}, {"headings_1": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "metadata": {"headings": [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ejs \nS93] auo juaujuiodde GadsOW =e 10) JO yo \nGS uo yJe3s Aq uiyJIm voNensiumupe pajoojal \"s\u0131ayndwo> nq pue UO quawynioa: ye", "metadata": {"headings": [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}, [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}], [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buyoyuow", "metadata": {"headings": [{"headings_0": {"content": "Buyoyuow", "page": 40, "level": 1}}, {"headings_1": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40/4 yyy YUM Mau Pod au) uonejsiuiumpy \u2018sluawuedap Aunod au) aduewojiad jo paudpsip a oibe uoleulpsood uolsuayxa ayy", "metadata": {"headings": [{"headings_0": {"content": "40/4 yyy YUM Mau Pod au) uonejsiuiumpy \u2018sluawuedap Aunod au) aduewojiad jo paudpsip a oibe uoleulpsood uolsuayxa ayy", "page": 40, "level": 5}}, {"headings_1": {"content": "Buyoyuow", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Je \"Janenb yJuow yes YM Jaye payonsysuoo IDUNO9 UEWeINIOId es: Ayayenb Jo", "metadata": {"headings": [{"headings_0": {"content": "Je \"Janenb yJuow yes YM Jaye payonsysuoo IDUNO9 UEWeINIOId es: Ayayenb Jo", "page": 40, "level": 1}}, {"headings_1": {"content": "40/4 yyy YUM Mau Pod au) uonejsiuiumpy \u2018sluawuedap Aunod au) aduewojiad jo paudpsip a oibe uoleulpsood uolsuayxa ayy", "page": 40, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Gulobuo siseydwa vonenstuwpy awh JO.) pue pied", "metadata": {"headings": [{"headings_0": {"content": "Gulobuo siseydwa vonenstuwpy awh JO.) pue pied", "page": 40, "level": 1}}, {"headings_1": {"content": "Je \"Janenb yJuow yes YM Jaye payonsysuoo IDUNO9 UEWeINIOId es: Ayayenb Jo", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Anpedes pjay Jjejs ssapea| ULONDNANSU0H qns pajeuuo \u2018Juawainseaw Pauonoues ul ay) play", "metadata": {"headings": [{"headings_0": {"content": "Anpedes pjay Jjejs ssapea| ULONDNANSU0H qns pajeuuo \u2018Juawainseaw Pauonoues ul ay) play", "page": 40, "level": 1}}, {"headings_1": {"content": "Gulobuo siseydwa vonenstuwpy awh JO.) pue pied", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jeaninaube", "metadata": {"headings": [{"headings_0": {"content": "jeaninaube", "page": 40, "level": 5}}, {"headings_1": {"content": "Anpedes pjay Jjejs ssapea| ULONDNANSU0H qns pajeuuo \u2018Juawainseaw Pauonoues ul ay) play", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "metadata": {"headings": [{"headings_0": {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "page": 40, "level": 3}}, {"headings_1": {"content": "jeaninaube", "page": 40, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3uo umo] \u00a2 dej \u20ac ayl jeonijod 10) ypNNIsSIG \u201eog speay sjalyd", "metadata": {"headings": [{"headings_0": {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "page": 40, "level": 3}}, {"headings_1": {"content": "jeaninaube", "page": 40, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "metadata": {"headings": [{"headings_0": {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "page": 40, "level": 1}}, {"headings_1": {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "metadata": {"headings": [{"headings_0": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}, {"headings_1": {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ajawiy Wels pue 77 pauies Bunaaw S\u0131aylom p", "metadata": {"headings": [{"headings_0": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}, {"headings_1": {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LE", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 40, "level": 2}}, {"headings_1": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J\u00b0", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 40, "level": 2}}, {"headings_1": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "metadata": {"headings": [{"headings_0": {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "page": 40, "level": 1}}, {"headings_1": {"content": "LE", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buruayjbuans", "metadata": {"headings": [{"headings_0": {"content": "Buruayjbuans", "page": 40, "level": 1}}, {"headings_1": {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "land sian ADURWOJI39d WUSINSBENEUI FUSUNINDSA 900000 Buiuuejd : 3I1AIIS $80000 Hand Bd1MeS", "metadata": {"headings": [{"headings_0": {"content": "Buruayjbuans", "page": 40, "level": 1}}, {"headings_1": {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "metadata": {"headings": [{"headings_0": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}, {"headings_1": {"content": "Buruayjbuans", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(9) pue NaS 8 \n\\| \n: \n:", "metadata": {"headings": [{"headings_0": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}, {"headings_1": {"content": "Buruayjbuans", "page": 40, "level": 1}}, [{"headings_0": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}, {"headings_1": {"content": "Buruayjbuans", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "metadata": {"headings": [{"headings_0": {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "page": 40, "level": 1}}, {"headings_1": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Swwe4\u00dfoJd szyequasaq \\\\swabeuew pue aa", "metadata": {"headings": [{"headings_0": {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "page": 40, "level": 1}}, {"headings_1": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "metadata": {"headings": [{"headings_0": {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "page": 40, "level": 1}}, {"headings_1": {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "metadata": {"headings": [{"headings_0": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}, {"headings_1": {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u20ac090S0rT B91AJIS sweiBoid padojanap ae pue a\u0131qnd", "metadata": {"headings": [{"headings_0": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}, {"headings_1": {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "metadata": {"headings": [{"headings_0": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}, {"headings_1": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "& \np JO\\} uad p -UI 1p sips joa 3 Oj! a ayl ujey \\} \n: \n:", "metadata": {"headings": [{"headings_0": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}, {"headings_1": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}, [{"headings_0": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}, {"headings_1": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "metadata": {"headings": [{"headings_0": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}, {"headings_1": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "metadata": {"headings": [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- ED gl oe \u00a20 \n\u20ac0 I \u00a2 \u20ac0", "metadata": {"headings": [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nand 40\\}2aS i vonew auqnd 40\\}98S voneu \nYSUEAL Jojsued , Jojsuedy ee jeuysnput Sand 403285 jojsues en \nand jonas voneuN m -o1BY uonezi \\| \\| a 9 T \nT C \u20ac g 9 \n\\| \n95T 086'ST7 LEG Tpe'\u20acS6'7 8E6 =e Po 807 ? pes'ez \n; 989779 BEER n \nEE ; \"th", "metadata": {"headings": [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}, [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'bbT", "metadata": {"headings": [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u \n; \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}], [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ayenied Ayjensed payyuenb Aen\u0131ed payinuenb lina h paynuend An payiquend paynuend payuuend", "metadata": {"headings": [{"headings_0": {"content": "Ayenied Ayjensed payyuenb Aen\u0131ed payinuenb lina h paynuend An payiquend paynuend payuuend", "page": 41, "level": 1}}, {"headings_1": {"content": "'bbT", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "peynuenb", "metadata": {"headings": [{"headings_0": {"content": "peynuenb", "page": 41, "level": 1}}, {"headings_1": {"content": "Ayenied Ayjensed payyuenb Aen\u0131ed payinuenb lina h paynuend An payiquend paynuend payuuend", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aung Ana", "metadata": {"headings": [{"headings_0": {"content": "Aung Ana", "page": 41, "level": 5}}, {"headings_1": {"content": "peynuenb", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nu \naA SsaA SPA Sa SeA sa, SA \u2014", "metadata": {"headings": [{"headings_0": {"content": "Aung Ana", "page": 41, "level": 5}}, {"headings_1": {"content": "peynuenb", "page": 41, "level": 1}}, [{"headings_0": {"content": "Aung Ana", "page": 41, "level": 5}}, {"headings_1": {"content": "peynuenb", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Say", "metadata": {"headings": [{"headings_0": {"content": "Say", "page": 41, "level": 2}}, {"headings_1": {"content": "Aung Ana", "page": 41, "level": 5}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "metadata": {"headings": [{"headings_0": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}, {"headings_1": {"content": "Say", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO PUISIG Aun\u00bb OID \"weu\u00dfod JO Szg S owap e\u00f6ngwey \u2018o\u00dfungeyeAN T paej Jslog Mau au) \nsyeoB shed Ayinod", "metadata": {"headings": [{"headings_0": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}, {"headings_1": {"content": "Say", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "metadata": {"headings": [{"headings_0": {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "page": 41, "level": 5}}, {"headings_1": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "page": 41, "level": 5}}, {"headings_1": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aouepuany", "metadata": {"headings": [{"headings_0": {"content": "aouepuany", "page": 41, "level": 1}}, {"headings_1": {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "page": 41, "level": 5}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T Jo0y epuejyep Ajddns 40 pue Juawssasse YyyeaH IUOUMEAN \u2018TIOH epuey!y ea] SNOWOWIA \"IIIDH yleay quawabeuew yyeay", "metadata": {"headings": [{"headings_0": {"content": "T Jo0y epuejyep Ajddns 40 pue Juawssasse YyyeaH IUOUMEAN \u2018TIOH epuey!y ea] SNOWOWIA \"IIIDH yleay quawabeuew yyeay", "page": 41, "level": 2}}, {"headings_1": {"content": "aouepuany", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P\u0131s\u0131q she \u2018siapeay pasaquy 4sasaqul \u2018siawuey uonebuu PazuUoJow Bunajjed papuayxg oloquwob pajesBaquy uolsijsadns \u2018sjeydsoy we \u2018SITIDH nl je uonsidwoy /uogenouay juawaindolg Ay\u0131lend Jo IIDH jo", "metadata": {"headings": [{"headings_0": {"content": "P\u0131s\u0131q she \u2018siapeay pasaquy 4sasaqul \u2018siawuey uonebuu PazuUoJow Bunajjed papuayxg oloquwob pajesBaquy uolsijsadns \u2018sjeydsoy we \u2018SITIDH nl je uonsidwoy /uogenouay juawaindolg Ay\u0131lend Jo IIDH jo", "page": 41, "level": 3}}, {"headings_1": {"content": "T Jo0y epuejyep Ajddns 40 pue Juawssasse YyyeaH IUOUMEAN \u2018TIOH epuey!y ea] SNOWOWIA \"IIIDH yleay quawabeuew yyeay", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "metadata": {"headings": [{"headings_0": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}, {"headings_1": {"content": "P\u0131s\u0131q she \u2018siapeay pasaquy 4sasaqul \u2018siawuey uonebuu PazuUoJow Bunajjed papuayxg oloquwob pajesBaquy uolsijsadns \u2018sjeydsoy we \u2018SITIDH nl je uonsidwoy /uogenouay juawaindolg Ay\u0131lend Jo IIDH jo", "page": 41, "level": 3}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "metadata": {"headings": [{"headings_0": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, {"headings_1": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ssauaiemy uo \"BWWENWEAN quawasndoug Juswe\u0131nJo\u0131d nsaq Mau \nans vonebun woy ys Sumypew 30 J2Jem 00\u20ac sap \u00bbrz6 Adwnj 0\\} JO 2\\}060jng", "metadata": {"headings": [{"headings_0": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, {"headings_1": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}, [{"headings_0": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, {"headings_1": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "metadata": {"headings": [{"headings_0": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}, {"headings_1": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40 TIIDH ye ul P enue \n,o pue JIIOH \"TITTIH IzoyseyeAN ayy \\|je", "metadata": {"headings": [{"headings_0": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}, {"headings_1": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, [{"headings_0": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}, {"headings_1": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ezuodey", "metadata": {"headings": [{"headings_0": {"content": "ezuodey", "page": 41, "level": 1}}, {"headings_1": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ZOpp", "metadata": {"headings": [{"headings_0": {"content": "ZOpp", "page": 41, "level": 4}}, {"headings_1": {"content": "ezuodey", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 ajeas L 103 Yysy (Add)", "metadata": {"headings": [{"headings_0": {"content": "ZOpp", "page": 41, "level": 4}}, {"headings_1": {"content": "ezuodey", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "metadata": {"headings": [{"headings_0": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}, {"headings_1": {"content": "ZOpp", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayy A\u0131ejes asnoy ITIDH juno", "metadata": {"headings": [{"headings_0": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}, {"headings_1": {"content": "ZOpp", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "metadata": {"headings": [{"headings_0": {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "page": 41, "level": 4}}, {"headings_1": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a2 jo OBN yun", "metadata": {"headings": [{"headings_0": {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "page": 41, "level": 4}}, {"headings_1": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oddns 9 uonIppe Pue Alewlg yoddns yoddns woddns yoddng gE", "metadata": {"headings": [{"headings_0": {"content": "oddns 9 uonIppe Pue Alewlg yoddns yoddns woddns yoddng gE", "page": 41, "level": 1}}, {"headings_1": {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ET00TO -016e an\u0131ea m ZTOOTO 900000 Buluueig saalnlas sotoze yyeay Ans ogooze jey\u0131dsoy ogooze jey\u0131dsoy ogooze Jeydsoy 0800ZE ley\u0131dsoH 9900ZE wayske", "metadata": {"headings": [{"headings_0": {"content": "ET00TO -016e an\u0131ea m ZTOOTO 900000 Buluueig saalnlas sotoze yyeay Ans ogooze jey\u0131dsoy ogooze jey\u0131dsoy ogooze Jeydsoy 0800ZE ley\u0131dsoH 9900ZE wayske", "page": 41, "level": 2}}, {"headings_1": {"content": "oddns 9 uonIppe Pue Alewlg yoddns yoddns woddns yoddng gE", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bulssadoid Asauiysep uoiisinboe aoueuaquiew pue 6una\u00dfpng . ased", "metadata": {"headings": [{"headings_0": {"content": "Bulssadoid Asauiysep uoiisinboe aoueuaquiew pue 6una\u00dfpng . ased", "page": 41, "level": 1}}, {"headings_1": {"content": "ET00TO -016e an\u0131ea m ZTOOTO 900000 Buluueig saalnlas sotoze yyeay Ans ogooze jey\u0131dsoy ogooze jey\u0131dsoy ogooze Jeydsoy 0800ZE ley\u0131dsoH 9900ZE wayske", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ylesH", "metadata": {"headings": [{"headings_0": {"content": "ylesH", "page": 41, "level": 2}}, {"headings_1": {"content": "Bulssadoid Asauiysep uoiisinboe aoueuaquiew pue 6una\u00dfpng . ased", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buwaybuans", "metadata": {"headings": [{"headings_0": {"content": "Buwaybuans", "page": 41, "level": 1}}, {"headings_1": {"content": "ylesH", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0\\} \n: \n0\\} 0\\} 03 03", "metadata": {"headings": [{"headings_0": {"content": "Buwaybuans", "page": 41, "level": 1}}, {"headings_1": {"content": "ylesH", "page": 41, "level": 2}}, [{"headings_0": {"content": "Buwaybuans", "page": 41, "level": 1}}, {"headings_1": {"content": "ylesH", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "metadata": {"headings": [{"headings_0": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}, {"headings_1": {"content": "Buwaybuans", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I je\u0131in\u0131nau\u00dfe uolsi~sadns je\u0131nyynau\u00dfe euonesado 60SOTOEOZT", "metadata": {"headings": [{"headings_0": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}, {"headings_1": {"content": "Buwaybuans", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "metadata": {"headings": [{"headings_0": {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "page": 41, "level": 3}}, {"headings_1": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yeuonesado \\| 4", "metadata": {"headings": [{"headings_0": {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "page": 41, "level": 3}}, {"headings_1": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sms", "metadata": {"headings": [{"headings_0": {"content": "sms", "page": 41, "level": 5}}, {"headings_1": {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "page": 41, "level": 3}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "metadata": {"headings": [{"headings_0": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}, {"headings_1": {"content": "sms", "page": 41, "level": 5}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00e4 \n\u2018abei0ys -o16y Bulssas0ig anjen", "metadata": {"headings": [{"headings_0": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}, {"headings_1": {"content": "sms", "page": 41, "level": 5}}, [{"headings_0": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}, {"headings_1": {"content": "sms", "page": 41, "level": 5}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue uonIppe jeuonnygsu] Bumuaygbuans uoleulpioo5 JEUOAN Bumuaygduang uoneindog Mayes Ayes", "metadata": {"headings": [{"headings_0": {"content": "pue uonIppe jeuonnygsu] Bumuaygbuans uoleulpioo5 JEUOAN Bumuaygduang uoneindog Mayes Ayes", "page": 41, "level": 1}}, {"headings_1": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUT UONEUIPIOOI", "metadata": {"headings": [{"headings_0": {"content": "SUT UONEUIPIOOI", "page": 41, "level": 1}}, {"headings_1": {"content": "pue uonIppe jeuonnygsu] Bumuaygbuans uoleulpioo5 JEUOAN Bumuaygduang uoneindog Mayes Ayes", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "metadata": {"headings": [{"headings_0": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}, {"headings_1": {"content": "SUT UONEUIPIOOI", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "metadata": {"headings": [{"headings_0": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}, {"headings_1": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue \u201cules \u2018yyeay mean \u2018uyeay \u2018uyjeay , T zo 70 20 pue pue Z0 \n70 \n\u201caby leLAsnpuy nez\\| uonezi", "metadata": {"headings": [{"headings_0": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}, {"headings_1": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}, [{"headings_0": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}, {"headings_1": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by er: eee", "metadata": {"headings": [{"headings_0": {"content": "by er: eee", "page": 41, "level": 4}}, {"headings_1": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "metadata": {"headings": [{"headings_0": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}, {"headings_1": {"content": "by er: eee", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quaw", "metadata": {"headings": [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T \nOT IT au Er PT \nST \n\\| \n: \n. \n: \nu", "metadata": {"headings": [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}, [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}], [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}], [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "metadata": {"headings": [{"headings_0": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}, {"headings_1": {"content": "quaw", "page": 41, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}, {"headings_1": {"content": "quaw", "page": 41, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "metadata": {"headings": [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "p \nIIN4 Alin Eu \nSOA saA SA SA say =", "metadata": {"headings": [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}, [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}], [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sa,", "metadata": {"headings": [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A \n\u20ac ewaing ul ans au) 3 u e IY \u2018 \nJO \njo jooyss jo ey jooyss jo 'IS9M Ayuno9 U0N33]]03 peos -eyeBuesey-owebuniy peo OJawWoy!g-ebebnwedy osoysngeANn-ebnquey pea ed", "metadata": {"headings": [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}], [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}], [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDUNO>", "metadata": {"headings": [{"headings_0": {"content": "IDUNO>", "page": 42, "level": 3}}, {"headings_1": {"content": "Sa,", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "metadata": {"headings": [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jestuyaL Japuab pajyebaib6esip sisAjeue \n\u201cyyy o jo -eBuayny jo 30 -ouoyng -ewaing jo peos -!Buo\u00dfng jenuey 49 Ju jo jooyas jo Jooyss \nJe \nLONINNSUOY oBuo.10JeAuey asodundijnw yBIH LONNASUOY Ss uolonsjsuo> j00pS eBuizey IZIYUIy Je oBuo.JoJeAuey Ayunoa pajuaio peos eyseysy-ebuekN -ninBunjeyeAN Jo nBundw-eqeuny Jo jo peoJ jo peos jo swoodsse\\|d Ayepuozas uona\\|dwo7 Aca \\| Alunwwo> uoajdwo> swooisse qns uonajdwo swoossse\\|d pue aoueuaqule\\| aoueuaquieyy adueuaqule\\|y emioqwiouig a2ueuaqueW efuekeweyy aoueuaquieyy adueuaqule\\|W N peos Pue \nUmo =e JO 4 je u) Japuab JO peod peo.", "metadata": {"headings": [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}, [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}], [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-OJOJNY-eweule\u00dfng", "metadata": {"headings": [{"headings_0": {"content": "-OJOJNY-eweule\u00dfng", "page": 42, "level": 5}}, {"headings_1": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aduUeUAaIUIE;W adueuajUEW IsnbunAuey S9UEUSILIEW adueuaquie; ewesweAy adueuajuiew adueuaulew", "metadata": {"headings": [{"headings_0": {"content": "aduUeUAaIUIE;W adueuajUEW IsnbunAuey S9UEUSILIEW adueuaquie; ewesweAy adueuajuiew adueuaulew", "page": 42, "level": 1}}, {"headings_1": {"content": "-OJOJNY-eweule\u00dfng", "page": 42, "level": 5}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eqweinw-oAsAbny", "metadata": {"headings": [{"headings_0": {"content": "eqweinw-oAsAbny", "page": 42, "level": 5}}, {"headings_1": {"content": "aduUeUAaIUIE;W adueuajUEW IsnbunAuey S9UEUSILIEW adueuaquie; ewesweAy adueuajuiew adueuaulew", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Auno> Izu nBunuey Auojwop K\u0131 S[JoOUS Asewud i6uobng Aseulid Ayuno3 Buyipne pue aueqaing", "metadata": {"headings": [{"headings_0": {"content": "Auno> Izu nBunuey Auojwop K\u0131 S[JoOUS Asewud i6uobng Aseulid Ayuno3 Buyipne pue aueqaing", "page": 42, "level": 1}}, {"headings_1": {"content": "eqweinw-oAsAbny", "page": 42, "level": 5}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ia Arewn pue qns yeys japuab ejep p\u0131ay", "metadata": {"headings": [{"headings_0": {"content": "ia Arewn pue qns yeys japuab ejep p\u0131ay", "page": 42, "level": 3}}, {"headings_1": {"content": "Auno> Izu nBunuey Auojwop K\u0131 S[JoOUS Asewud i6uobng Aseulid Ayuno3 Buyipne pue aueqaing", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "neysey aunnoy speoJ ap\u0131yan d > g peo\u0131", "metadata": {"headings": [{"headings_0": {"content": "ia Arewn pue qns yeys japuab ejep p\u0131ay", "page": 42, "level": 3}}, {"headings_1": {"content": "Auno> Izu nBunuey Auojwop K\u0131 S[JoOUS Asewud i6uobng Aseulid Ayuno3 Buyipne pue aueqaing", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOYOTTZI spsepue)s sjooyds suonnNsul TOIOTTZT spsepue}s sjooyss suonnNsut TOIOTTZT spsepuels sjooyss suonnNSsUu1l TOIYOTTZT spsepueys sjooyps suonnINsul TOIOTTZT sjuawasinbay wnwi\u0131uy sjooyss sLoNNINSUI", "metadata": {"headings": [{"headings_0": {"content": "TOYOTTZI spsepue)s sjooyds suonnNsul TOIOTTZT spsepue}s sjooyss suonnNsut TOIOTTZT spsepuels sjooyss suonnNSsUu1l TOIYOTTZT spsepueys sjooyps suonnINsul TOIOTTZT sjuawasinbay wnwi\u0131uy sjooyss sLoNNINSUI", "page": 42, "level": 1}}, {"headings_1": {"content": "ia Arewn pue qns yeys japuab ejep p\u0131ay", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alseg Suawau\u0131nbay wnwium jew Pue 21889 sjuawainbay wnwi\u0131uy Jew Pue Alseg sjuawasinbay wnuwnuly jetu pue Alseg sjuawainbay \u201c\u0131nujulm yew pue Hlseg yew pue", "metadata": {"headings": [{"headings_0": {"content": "Alseg Suawau\u0131nbay wnwium jew Pue 21889 sjuawainbay wnwi\u0131uy Jew Pue Alseg sjuawasinbay wnuwnuly jetu pue Alseg sjuawainbay \u201c\u0131nujulm yew pue Hlseg yew pue", "page": 42, "level": 3}}, {"headings_1": {"content": "TOYOTTZI spsepue)s sjooyds suonnNsul TOIOTTZT spsepue}s sjooyss suonnNsut TOIOTTZT spsepuels sjooyss suonnNSsUu1l TOIYOTTZT spsepueys sjooyps suonnINsul TOIOTTZT sjuawasinbay wnwi\u0131uy sjooyss sLoNNINSUI", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PISIG pue Seay 6\u20ac", "metadata": {"headings": [{"headings_0": {"content": "Alseg Suawau\u0131nbay wnwium jew Pue 21889 sjuawainbay wnwi\u0131uy Jew Pue Alseg sjuawasinbay wnuwnuly jetu pue Alseg sjuawainbay \u201c\u0131nujulm yew pue Hlseg yew pue", "page": 42, "level": 3}}, {"headings_1": {"content": "TOYOTTZI spsepue)s sjooyds suonnNsul TOIOTTZT spsepue}s sjooyss suonnNsut TOIOTTZT spsepuels sjooyss suonnNSsUu1l TOIYOTTZT spsepueys sjooyps suonnINsul TOIOTTZT sjuawasinbay wnwi\u0131uy sjooyss sLoNNINSUI", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paseq", "metadata": {"headings": [{"headings_0": {"content": "paseq", "page": 42, "level": 4}}, {"headings_1": {"content": "Alseg Suawau\u0131nbay wnwium jew Pue 21889 sjuawainbay wnwi\u0131uy Jew Pue Alseg sjuawasinbay wnuwnuly jetu pue Alseg sjuawainbay \u201c\u0131nujulm yew pue Hlseg yew pue", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0\\}", "metadata": {"headings": [{"headings_0": {"content": "paseq", "page": 42, "level": 4}}, {"headings_1": {"content": "Alseg Suawau\u0131nbay wnwium jew Pue 21889 sjuawainbay wnwi\u0131uy Jew Pue Alseg sjuawasinbay wnuwnuly jetu pue Alseg sjuawainbay \u201c\u0131nujulm yew pue Hlseg yew pue", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue Aq Buluie pue Aq Suen pue Aq Bujuresy Pue a Pue spsepuejs Aq Bulujes) SPIOrE asuodsay Japuay BDUIIOIA", "metadata": {"headings": [{"headings_0": {"content": "pue Aq Buluie pue Aq Suen pue Aq Bujuresy Pue a Pue spsepuejs Aq Bulujes) SPIOrE asuodsay Japuay BDUIIOIA", "page": 42, "level": 1}}, {"headings_1": {"content": "paseq", "page": 42, "level": 4}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "200097 ueqin A\u0131unwwo) aesee Aq) \n\u2018", "metadata": {"headings": [{"headings_0": {"content": "pue Aq Buluie pue Aq Suen pue Aq Bujuresy Pue a Pue spsepuejs Aq Bulujes) SPIOrE asuodsay Japuay BDUIIOIA", "page": 42, "level": 1}}, {"headings_1": {"content": "paseq", "page": 42, "level": 4}}, [{"headings_0": {"content": "pue Aq Buluie pue Aq Suen pue Aq Bujuresy Pue a Pue spsepuejs Aq Bulujes) SPIOrE asuodsay Japuay BDUIIOIA", "page": 42, "level": 1}}, {"headings_1": {"content": "paseq", "page": 42, "level": 4}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EOOOTE pue uawabeuey pue see uawebeuey pue sonne uawabeuej PUR uawebeuew pue uswa\u00dfeuey COLOTObOZT uonuanaid SuayJbuans", "metadata": {"headings": [{"headings_0": {"content": "EOOOTE pue uawabeuey pue see uawebeuey pue sonne uawabeuej PUR uawebeuew pue uswa\u00dfeuey COLOTObOZT uonuanaid SuayJbuans", "page": 42, "level": 1}}, {"headings_1": {"content": "pue Aq Buluie pue Aq Suen pue Aq Bujuresy Pue a Pue spsepuejs Aq Bulujes) SPIOrE asuodsay Japuay BDUIIOIA", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "metadata": {"headings": [{"headings_0": {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "page": 42, "level": 3}}, {"headings_1": {"content": "EOOOTE pue uawabeuey pue see uawebeuey pue sonne uawabeuej PUR uawebeuew pue uswa\u00dfeuey COLOTObOZT uonuanaid SuayJbuans", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "paseg ssane dapaas \u201d es", "metadata": {"headings": [{"headings_0": {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "page": 42, "level": 3}}, {"headings_1": {"content": "EOOOTE pue uawabeuey pue see uawebeuey pue sonne uawabeuej PUR uawebeuew pue uswa\u00dfeuey COLOTObOZT uonuanaid SuayJbuans", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "90TO060 9", "metadata": {"headings": [{"headings_0": {"content": "90TO060 9", "page": 42, "level": 1}}, {"headings_1": {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ajunwiwo5 pajan\u0131suo9 el eine ] pue speoJ I \n] \n1 \n] \np \n= \n\u2018uoneonpy \u2018 \u2018uoneonpy pue \npue pue pue vone>np3 pue pue Japuas uonsajolg yodsuel! quawabeueyy \nuonesnp3 1 \u2018uoneonpy \nTO syiods SIS To syiods SIIpIS To syiods ss TO syiods SIDS TO syiods SS \u00a30 lepos ie", "metadata": {"headings": [{"headings_0": {"content": "90TO060 9", "page": 42, "level": 1}}, {"headings_1": {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "page": 42, "level": 3}}, [{"headings_0": {"content": "90TO060 9", "page": 42, "level": 1}}, {"headings_1": {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "page": 42, "level": 3}}], [{"headings_0": {"content": "90TO060 9", "page": 42, "level": 1}}, {"headings_1": {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "page": 42, "level": 3}}], [{"headings_0": {"content": "90TO060 9", "page": 42, "level": 1}}, {"headings_1": {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jessy", "metadata": {"headings": [{"headings_0": {"content": "jessy", "page": 42, "level": 4}}, {"headings_1": {"content": "90TO060 9", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "$0 \neye man ala) uewny jeqde5 quow ses jede) ; quai uewny leyde> dojanaq quow uewny jeude> dojanaq aus uewny [eqide> dojanaq \nd dojaaag dojanaq \nSJe\u0131bayu] dodsued\\| ae S3DIAlaS d", "metadata": {"headings": [{"headings_0": {"content": "jessy", "page": 42, "level": 4}}, {"headings_1": {"content": "90TO060 9", "page": 42, "level": 1}}, [{"headings_0": {"content": "jessy", "page": 42, "level": 4}}, {"headings_1": {"content": "90TO060 9", "page": 42, "level": 1}}], [{"headings_0": {"content": "jessy", "page": 42, "level": 4}}, {"headings_1": {"content": "90TO060 9", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "usw", "metadata": {"headings": [{"headings_0": {"content": "usw", "page": 42, "level": 1}}, {"headings_1": {"content": "jessy", "page": 42, "level": 4}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "any pue", "metadata": {"headings": [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "p OT ZI 8T 61 \n144 \n09040106 Road Rehabilitation of \nIntegrate Community mushorero- kishegyere- \naccess & \nkanoni road in kayonza \nd \n\u201aTranspor feeder sub coun \n04 Transport roads \nt Asset constructed 260010 Road \nFully Infrastru \nRehabilitation Road Rehabilitation of Tes Quantified 340,000 Management & \ncture maintained Pacer omuchongo- kampala- \nand \nbaboona road 7kms in \nto facilitate a \n. \nservices Nyamirama TC \nmarket \n23 access feos \nAppendix 5 (a): service delivery under URF inspections. \n> Program Activity Total Pictorial evidence Summary of Audit conclusion me details expenditu findings (Time, \nre Quality, Quantity, (UGX\u2019000 Cost and", "metadata": {"headings": [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}, [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality", "metadata": {"headings": [{"headings_0": {"content": "Functionality", "page": 43, "level": 5}}, {"headings_1": {"content": "any pue", "page": 42, "level": 1}}], "page": 43, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Integrated", "metadata": {"headings": [{"headings_0": {"content": "Functionality", "page": 43, "level": 5}}, {"headings_1": {"content": "any pue", "page": 42, "level": 1}}], "page": 43, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018Mechanized", "metadata": {"headings": [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], "page": 43, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \n19,003.70 Pothole patching, planned activities \n\\| The \nTransport maintenance \nGrading, Spot were implemented. Infrastruct of 9.2km of \ngravelling and However, the entity ure And Burema- \nDrainage works were needs to plan for Services Kanyungusi \ndone as per the work roadsides maintenance road \nplan. especially clearing of bushes by road gangs. \nMechanized 46,524.00 \nPothole patching, The planned activities maintenance \nGrading, Spot were implemented. of 15.6km of \ngravelling and However, the entity Nyakatunguru \nDrainage works were needs to plan for \ndone as per the work roadsides maintenance Bihomborwa- plan. especially clearing of Nyanga- \nbushes by road gangs. Nkunda \nInfrastruct Mechanized 30,651.00 ure And maintenance \nServices of 24.5Kms \nRutenga- \nKinaba- \nPothole patching, The planned activities Grading, Spot were implemented. gravelling and However, the entity Drainage works were needs to plan for done as per the work roadsides maintenance Kiziba- plan. especially clearing of Mpungu \nInfrastruct Mechanized 30,750.00 ure And maintenance \nServices of 14.6km of \nBugongi - Nyamirama \nbushes by road gangs. \nPothole patching, The planned activities Grading, Spot were implemented. gravelling and However, the entity Drainage works were needs to plan for \ndone as per the work roadsides maintenance plan. especially clearing of bushes by road gangs. \nAppendix 5 (b): Service Delivery under Focus area inspections. \nirrigation \nand planned to implement complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools and this was done. \nDistrict Rural Water \nNone of the water projects (Construction of public latrines \nI advised the Supply And in RGCs, Extra-large Spring Protection, Construction of Accounting officer to Sanitation \nPiped Water Supply System (Gravity Flow Scheme), \nalways advertise early Conditional Grant \nExtension of piped water GFS, Borehole rehabilitation and \nto allow the (DRWSSCG) \nDesign of Piped Water System) had their procurement \nprocurement process adverts published by 30th June 2022 \nthe required time and \ne I noted that the district lacked water quality testing kits. \nAccounting Officer was advised to plan and Delayed procurement negatively : affects implementation ; . \ncauses \nbudget for acquisition of planned actities hence hampering service delivery. \nof water quality BSH KIN. \ne \\_Consequently, the district outsourced water quality \ntesting. \nImplementation of Delayed procurement of a contractor for Katete Seed School. \nI advise the Accounting UGIFT Delayed affect delivery the Officer to expedite ae the procurements service to intended \nprocess of beneficiaries. \nanother Contractor. \nApproved Actual Expenditures budget \nbudget \nAllocatio \ni \\|n(%) \n(Yo \n(B) \na (D)=(B/ ( (G) A) \nE)=", "metadata": {"headings": [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}, [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}]], "page": 43, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sn", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], "page": 44, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tl Po EEE \\| \n(a) New capital Min. \nWithin the developments 297,180,559 297,180,559 allowable that includes allocation water and \nsanitation \nfacilities \n(b) Rehabilitation i \n19 Within the of water 21,000,000 25 21,000,000 allowable facilities \nallocation i \n(c) Investment Maxim \n14 -4 \nservicing costs um of 52,080,098 10 \n52,080,098 \n10% \nTotal \nRWSSG (A) 370,260,657 370,260,657 \nAppendix 7: Eight(8) projects implemented and monitored under education development grant \nNo. Project/program name \nProject component Budget Releases \n\\| eae", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}]], "page": 44, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Completion of Multipurpose Main hall at kinkizi High school Transitional \n150,000,000 150,000,000 development \na a a a \n\\_\\_\\_\\_\\_\\| \\| \\| be \\| 2 Construction of Multipurpose Main hall at Burema sec school Transitional \n250,000,000 250,000,000 \n\\| development \\| 3 Construction of Multipurpose hall at Kihihi community ss Transitional \n200,000,000 200,000,000 development \n4 A 2-Classrooms Block and a 2-staff unit construction of at Transitional \n200,000,000 200,000,000 Matanda p/s development \n5 A 3-Classroom block and a 5-stance lined and drainable VIP Transitional \n200,000,000 200,000,000 latrine construction at Rushaka p/s \ndevelopment \n6 A 3-Classroom block and a 5-stance lined and drainable VIP Transitional \n200,000,000 200,000,000 \n\\| \nlatrine construction at Kazinga p/s \ndevelopment \n7 Construction of a 2-classroom block with staffroom at Bitabo SFG \n110,053,000 110,053,000 p/s \n8 Completion of a 3-classroom block with staffroom at \nKihembe p/s \nSFG 147,250,000 147,250,000 1,457,303,000 1,457,303,000 \nAppendix 8; Status of Project Implementation/Inspection for service deliver \nActivity details Total Summary of Audit conclusion expenditure findings (Time, \n(UGX) Quality, Quantity, \nCost \nand", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}]], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Functionality)", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Bitabo Primary \n\\| ; \\_ 110,053,000 Project successfully Fully completed school-3 Class \ncompleted with no \nissues on quality", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2. Kihembe p/s-4 147,250,000 Project successfully Fully completed classroom block \ncompleted with no \nissues on quality", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n3 Matanda Primary 200,000,000 Project successfully Fully completed school-Staff house completed but \npending handover \nand commissioning \n4 Rushaka P/S- 200,000,000 Works partially Partially completed \nKinkizi H/S-Completion 150,000,000 of Multipurpose hall \nAppendix 9: Summary of inspection of transitional development grant activities \nProject Inspection Pictorial Evidence Recommendatio Remarks \nn \nRehabilitation of Mushorero-Kishegyere- All the road \nAccounting Officer River Ntengyere Section (kayonza Sub works were \nis advised to keep county) completed. the rehabilitated road \nwell Road length 6.8 KMs \nmaintained. \n\u00b0 Contractor: Redeemer International Engineering Limited \n. Contract \namount: UGX 194,165,241 \n. Amount paid to inspection date: UGX \n194,165,241 \ne Start Date:18/5/2023 \n. Actual end date:30/11/2023 \nRehabilitation of Omuchogo-Kampala- All the road \nAccounting Officer Baboona road. works were \nis advised to keep (Nyamirama Sub county) completed. \nthe rehabilitated road \nwell Road length 6.2 KMs \nmaintained. \nContractor: \nContract amount: UGX 105,648,940 \nAmount paid to inspection date: UGX 105,648,940 \ne Start Date: 18/5/2023 \nActual end date:30/11/2023 \nTotal \nTotal PRF Disbursements \nN. Parish Name PDM SACCO Name Received (Loans) rsed Remarks \nNon- RWENKYENDE- RWENKYENDE-KIHANDA S/C 100,000,000 Disbursement 41 KIHANDA S/C PDM SACCO LIMITED \nDisbursement 42 KIHANDA S/C PDM SACCO LIMITED 117,000,000 \nNon- RUSHOROZA- RUSHOROZA- KIHIHI S/C PDM \nDisbursement KIHIHI S/C SACCO LIMITED 100,000,000 \nKABUGA-KIHIHI KABUGA-KIHIHI S/C PDM \nDisbursement SACCO LIMITED 117,000,000 Non- KIBIMBIRI-KIHIHI KIBIMBIRI-KIHIHI S/C PDM \nDisbursement S/C SACCO LIMITED 117,000,000 Non- RWANGA-KIHIHI RWANGA-KIHIHI T/C PDM \n11,700,000 12 Disbursement T/C SACCO LIMITED 100,000,000 a Low 46 \n\\| ee BIHOMBORWA-KIHIHI T/C 117,000,000 22,200,000 19 Disbursement 47 KIHIHI T/C PDM SACCO LIMITED \nPa NYAKATUNGURU-KIHIHI T/C 100,000,000 5,000,000 5 Disbursement", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}, [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}]], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|; Low", "metadata": {"headings": [{"headings_0": {"content": "|; Low", "page": 48, "level": 2}}, {"headings_1": {"content": "_Functionality)", "page": 45, "level": 5}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4g KIHIHI T/C PDM SACCO LIMITED 2 cess KIHIHI-KIHIHI T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "|; Low", "page": 48, "level": 2}}, {"headings_1": {"content": "_Functionality)", "page": 45, "level": 5}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ls Low", "metadata": {"headings": [{"headings_0": {"content": "ls Low", "page": 48, "level": 1}}, {"headings_1": {"content": "|; Low", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Disbursement SACCO LIMITED 100,000,000 Non- 49 \na MUKIRWA- MUKIRWA-KINAABA S/C PDM \nDisbursement 100,000,000 \n50 KINAABA S/C SACCO LIMITED \nNon- \nsi KIZIBA-KINAABA KIZIBA-KINAABA S/C PDM \nDisbursement 51 S/C PDM SACCO LIMITED", "metadata": {"headings": [{"headings_0": {"content": "ls Low", "page": 48, "level": 1}}, {"headings_1": {"content": "|; Low", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 T", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 T", "page": 48, "level": 5}}, {"headings_1": {"content": "ls Low", "page": 48, "level": 1}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| KAMAKOMA- KAMAKOMA-KINAABA S/C PDM", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 T", "page": 48, "level": 5}}, {"headings_1": {"content": "ls Low", "page": 48, "level": 1}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|. Non-", "metadata": {"headings": [{"headings_0": {"content": "|. Non-", "page": 48, "level": 2}}, {"headings_1": {"content": "100,000,000 T", "page": 48, "level": 5}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Disbursement 117,000,000 \n52 KINAABA S/C SACCO LIMITED \nNon- \nss KYAMUKOMBE- KYAMUKOMBE-KINAABA S/C 100,000,000 \\| \nDisbursement 53 KINAABA S/C PDM SACCO LIMITED \nNon- KANYAMATEMBE- KANYAMATEMBE-KINAABA s/c 117,000,000 Disbursement KINAABA S/C PDM SACCO LIMITED \nNon- RUBIMBWA- RUBIMBWA-KIRIMA S/C PDM Disbursement KIRIMA S/C PDM SACCO LIMITED 117,000,000 \nNon- RUTUGUNDA- RUTUGUNDA-KIRIMA S/C PDM Disbursement KIRIMA S/C SACCO LIMITED 100,000,000 Non- BUSHURA-KIRIMA BUSHURA-KIRIMA S/C PDM \nDisbursement 117,000,000 \n5 /C SACCO LIMITED", "metadata": {"headings": [{"headings_0": {"content": "|. Non-", "page": 48, "level": 2}}, {"headings_1": {"content": "100,000,000 T", "page": 48, "level": 5}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es Low", "metadata": {"headings": [{"headings_0": {"content": "es Low", "page": 48, "level": 2}}, {"headings_1": {"content": "|. Non-", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "se", "metadata": {"headings": [{"headings_0": {"content": "se", "page": 48, "level": 2}}, {"headings_1": {"content": "es Low", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KASHENYI-KYESHERO S/C 117,000,000 15,000,000 13 Disbursement", "metadata": {"headings": [{"headings_0": {"content": "se", "page": 48, "level": 2}}, {"headings_1": {"content": "es Low", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Simeone:", "metadata": {"headings": [{"headings_0": {"content": "Simeone:", "page": 48, "level": 2}}, {"headings_1": {"content": "se", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 KYESHERO S/C ee\" PDM SACCO LIMITED Turnen!", "metadata": {"headings": [{"headings_0": {"content": "Simeone:", "page": 48, "level": 2}}, {"headings_1": {"content": "se", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "las |e", "metadata": {"headings": [{"headings_0": {"content": "las |e", "page": 48, "level": 2}}, {"headings_1": {"content": "Simeone:", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "117,000,000 29,900,000 26 Disbursement 59 KYESHERO S/C [amen PDM SACCO LIMITED", "metadata": {"headings": [{"headings_0": {"content": "las |e", "page": 48, "level": 2}}, {"headings_1": {"content": "Simeone:", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 48, "level": 3}}, {"headings_1": {"content": "las |e", "page": 48, "level": 2}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tom", "metadata": {"headings": [{"headings_0": {"content": "Tom", "page": 48, "level": 3}}, {"headings_1": {"content": "eee", "page": 48, "level": 3}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TE", "metadata": {"headings": [{"headings_0": {"content": "TE", "page": 48, "level": 1}}, {"headings_1": {"content": "Tom", "page": 48, "level": 3}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Disbursement KYESHERO S/C PDM SACCO LIMITED \n100,000,000 \\| Non- \nsl RUGANDO- RUGANDO-KYESHERO S/C Disbursement 61 KYESHERO S/C PDM SACCO LIMITED \n\u00ab\\| BUREMBA- BUREMBA-MPUNGU S/C PDM", "metadata": {"headings": [{"headings_0": {"content": "TE", "page": 48, "level": 1}}, {"headings_1": {"content": "Tom", "page": 48, "level": 3}}, [{"headings_0": {"content": "TE", "page": 48, "level": 1}}, {"headings_1": {"content": "Tom", "page": 48, "level": 3}}]], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fed Non-", "metadata": {"headings": [{"headings_0": {"content": "Fed Non-", "page": 48, "level": 1}}, {"headings_1": {"content": "TE", "page": 48, "level": 1}}], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Disbursement \n62 MPUNGU S/C \nSACCO LIMITED \nDisbursement 100,000,000 \n63 S/C SACCO LIMITED \nDisbursement 117,000,000 \nSACCO LIMITED \n64 \nates MURAMBA-MPUNGU S/C PDM \nDisbursement 65 MPUNGU S/C SACCO LIMITED \nNon- NORTHERN- NORTHERN-NYAKABUNGO T/C Disbursement - \n66 NYAKABUNGO T/C PDM SACCO LIMITED \nNon- CENTRAL- CENTRAL-NYAKABUNGO T/C 117,000,000 Disbursement 67 NYAKABUNGO T/C PDM SACCO LIMITED \nNon-", "metadata": {"headings": [{"headings_0": {"content": "Fed Non-", "page": 48, "level": 1}}, {"headings_1": {"content": "TE", "page": 48, "level": 1}}, [{"headings_0": {"content": "Fed Non-", "page": 48, "level": 1}}, {"headings_1": {"content": "TE", "page": 48, "level": 1}}], [{"headings_0": {"content": "Fed Non-", "page": 48, "level": 1}}, {"headings_1": {"content": "TE", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uawas\u0131nas\u0131q queweasingsiq jquswasingsig quswasingsiq queweasingsiq quaweasingsiq quewesingsiq quawasingsiq quswasingsiq jquatwasingsiq quawasingsiq jquswasingsiq uawas\u0131ngs\u0131q quawasingsiq uawas\u0131ngs\u0131q jquawasingsiq quawasingsiq wwawas\u0131ngs\u0131q juawasingsiq juaweasingsiq qusWasingsiq juawasingsiq jquswesingsiq quswasingsig", "metadata": {"headings": [{"headings_0": {"content": "uawas\u0131nas\u0131q queweasingsiq jquswasingsig quswasingsiq queweasingsiq quaweasingsiq quewesingsiq quawasingsiq quswasingsiq jquatwasingsiq quawasingsiq jquswasingsiq uawas\u0131ngs\u0131q quawasingsiq uawas\u0131ngs\u0131q jquawasingsiq quawasingsiq wwawas\u0131ngs\u0131q juawasingsiq juaweasingsiq qusWasingsiq juawasingsiq jquswesingsiq quswasingsig", "page": 49, "level": 5}}, {"headings_1": {"content": "Fed Non-", "page": 48, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sy\u0131leway Jou jou jou", "metadata": {"headings": [{"headings_0": {"content": "uawas\u0131nas\u0131q queweasingsiq jquswasingsig quswasingsiq queweasingsiq quaweasingsiq quewesingsiq quawasingsiq quswasingsiq jquatwasingsiq quawasingsiq jquswasingsiq uawas\u0131ngs\u0131q quawasingsiq uawas\u0131ngs\u0131q jquawasingsiq quawasingsiq wwawas\u0131ngs\u0131q juawasingsiq juaweasingsiq qusWasingsiq juawasingsiq jquswesingsiq quswasingsig", "page": 49, "level": 5}}, {"headings_1": {"content": "Fed Non-", "page": 48, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Apayend sbunsaw pray Ayapyend sBuneow Play Auayend sBunjaaw Play", "metadata": {"headings": [{"headings_0": {"content": "Apayend sbunsaw pray Ayapyend sBuneow Play Auayend sBunjaaw Play", "page": 49, "level": 1}}, {"headings_1": {"content": "uawas\u0131nas\u0131q queweasingsiq jquswasingsig quswasingsiq queweasingsiq quaweasingsiq quewesingsiq quawasingsiq quswasingsiq jquatwasingsiq quawasingsiq jquswasingsiq uawas\u0131ngs\u0131q quawasingsiq uawas\u0131ngs\u0131q jquawasingsiq quawasingsiq wwawas\u0131ngs\u0131q juawasingsiq juaweasingsiq qusWasingsiq juawasingsiq jquswesingsiq quswasingsig", "page": 49, "level": 5}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-UON -UON -UON -UON -UON -UON -UON \u201cUON -UON -UON -UON -UON -UON -UON -UON -UON -UON -UON", "metadata": {"headings": [{"headings_0": {"content": "-UON -UON -UON -UON -UON -UON -UON \u201cUON -UON -UON -UON -UON -UON -UON -UON -UON -UON -UON", "page": 49, "level": 1}}, {"headings_1": {"content": "Apayend sbunsaw pray Ayapyend sBuneow Play Auayend sBunjaaw Play", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MO] MO7 MO] -UON -UON Mo] | Bulpung P3A13931 \u00e9salpanoe", "metadata": {"headings": [{"headings_0": {"content": "MO] MO7 MO] -UON -UON Mo] | Bulpung P3A13931 \u00e9salpanoe", "page": 49, "level": 1}}, {"headings_1": {"content": "-UON -UON -UON -UON -UON -UON -UON \u201cUON -UON -UON -UON -UON -UON -UON -UON -UON -UON -UON", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yon\u0131w \\| \\| \\| \n\\| \nmoy sem 105 odd \nOF 000\u2019057 000\u20190SZ 000\u2019057 3 \n\u20ac", "metadata": {"headings": [{"headings_0": {"content": "MO] MO7 MO] -UON -UON Mo] | Bulpung P3A13931 \u00e9salpanoe", "page": 49, "level": 1}}, {"headings_1": {"content": "-UON -UON -UON -UON -UON -UON -UON \u201cUON -UON -UON -UON -UON -UON -UON -UON -UON -UON -UON", "page": 49, "level": 1}}, [{"headings_0": {"content": "MO] MO7 MO] -UON -UON Mo] | Bulpung P3A13931 \u00e9salpanoe", "page": 49, "level": 1}}, {"headings_1": {"content": "-UON -UON -UON -UON -UON -UON -UON \u201cUON -UON -UON -UON -UON -UON -UON -UON -UON -UON -UON", "page": 49, "level": 1}}], [{"headings_0": {"content": "MO] MO7 MO] -UON -UON Mo] | Bulpung P3A13931 \u00e9salpanoe", "page": 49, "level": 1}}, {"headings_1": {"content": "-UON -UON -UON -UON -UON -UON -UON \u201cUON -UON -UON -UON -UON -UON -UON -UON -UON -UON -UON", "page": 49, "level": 1}}], [{"headings_0": {"content": "MO] MO7 MO] -UON -UON Mo] | Bulpung P3A13931 \u00e9salpanoe", "page": 49, "level": 1}}, {"headings_1": {"content": "-UON -UON -UON -UON -UON -UON -UON \u201cUON -UON -UON -UON -UON -UON -UON -UON -UON -UON -UON", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u2019Sz 000\u00b0000\u00b0TT 000002 Idd) DIM Ajaaquenb ueulojiad syoda\u0131 eP31eda.\u0131d", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019Sz 000\u00b0000\u00b0TT 000002 Idd) DIM Ajaaquenb ueulojiad syoda\u0131 eP31eda.\u0131d", "page": 49, "level": 1}}, {"headings_1": {"content": "MO] MO7 MO] -UON -UON Mo] | Bulpung P3A13931 \u00e9salpanoe", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019Sz 000\u00b0000\u00b0TT 000002 Idd) DIM Ajaaquenb ueulojiad syoda\u0131 eP31eda.\u0131d", "page": 49, "level": 1}}, {"headings_1": {"content": "MO] MO7 MO] -UON -UON Mo] | Bulpung P3A13931 \u00e9salpanoe", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BbE", "metadata": {"headings": [{"headings_0": {"content": "BbE", "page": 49, "level": 5}}, {"headings_1": {"content": "000\u2019000\u2019Sz 000\u00b0000\u00b0TT 000002 Idd) DIM Ajaaquenb ueulojiad syoda\u0131 eP31eda.\u0131d", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "al \\| \\| i SesHIWIUIOD", "metadata": {"headings": [{"headings_0": {"content": "BbE", "page": 49, "level": 5}}, {"headings_1": {"content": "000\u2019000\u2019Sz 000\u00b0000\u00b0TT 000002 Idd) DIM Ajaaquenb ueulojiad syoda\u0131 eP31eda.\u0131d", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u2019007 000\u2019000\u201900T 000\u2019000\u201900T 000\u00b0000\u201900T 000\u2019000\u2019ZTT 000\u2018000\u201900T 000\u00b0000\u201800T 000\u2019000\u2019ZTT 000\u2019000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u2019000\u201900T 000\u00b0000\u201800T | 000\u2019000\u2019ZTT 000\u2018000\u201800T 000\u2018000\u201900T | 000\u2019000\u2019001 000\u00b0000\u201900T 000\u00b0000\u00b000T", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007 000\u2019000\u201900T 000\u2019000\u201900T 000\u00b0000\u201900T 000\u2019000\u2019ZTT 000\u2018000\u201900T 000\u00b0000\u201800T 000\u2019000\u2019ZTT 000\u2019000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u2019000\u201900T 000\u00b0000\u201800T | 000\u2019000\u2019ZTT 000\u2018000\u201800T 000\u2018000\u201900T | 000\u2019000\u2019001 000\u00b0000\u201900T 000\u00b0000\u00b000T", "page": 49, "level": 1}}, {"headings_1": {"content": "BbE", "page": 49, "level": 5}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u2019000\u2019001 0007000'00T 000\u2018000\u201900T 000\u2018000\u201900T 0'6ZE\u20180Lb \u20ac8 \nOT Juaurdojansa 24\\} s\u0131eda1d ysued saly\u0131oL\u0131d 103 \n3dd uo\u0131pe 34\\} \u20acZ0Z/Z7Z0Z \npig pue suejd Ad sau 9v", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007 000\u2019000\u201900T 000\u2019000\u201900T 000\u00b0000\u201900T 000\u2019000\u2019ZTT 000\u2018000\u201900T 000\u00b0000\u201800T 000\u2019000\u2019ZTT 000\u2019000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u2019000\u201900T 000\u00b0000\u201800T | 000\u2019000\u2019ZTT 000\u2018000\u201800T 000\u2018000\u201900T | 000\u2019000\u2019001 000\u00b0000\u201900T 000\u00b0000\u00b000T", "page": 49, "level": 1}}, {"headings_1": {"content": "BbE", "page": 49, "level": 5}}, [{"headings_0": {"content": "000\u2019000\u2019007 000\u2019000\u201900T 000\u2019000\u201900T 000\u00b0000\u201900T 000\u2019000\u2019ZTT 000\u2018000\u201900T 000\u00b0000\u201800T 000\u2019000\u2019ZTT 000\u2019000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u2019000\u201900T 000\u00b0000\u201800T | 000\u2019000\u2019ZTT 000\u2018000\u201800T 000\u2018000\u201900T | 000\u2019000\u2019001 000\u00b0000\u201900T 000\u00b0000\u00b000T", "page": 49, "level": 1}}, {"headings_1": {"content": "BbE", "page": 49, "level": 5}}], [{"headings_0": {"content": "000\u2019000\u2019007 000\u2019000\u201900T 000\u2019000\u201900T 000\u00b0000\u201900T 000\u2019000\u2019ZTT 000\u2018000\u201900T 000\u00b0000\u201800T 000\u2019000\u2019ZTT 000\u2019000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u2019000\u201900T 000\u00b0000\u201800T | 000\u2019000\u2019ZTT 000\u2018000\u201800T 000\u2018000\u201900T | 000\u2019000\u2019001 000\u00b0000\u201900T 000\u00b0000\u00b000T", "page": 49, "level": 1}}, {"headings_1": {"content": "BbE", "page": 49, "level": 5}}]], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VWWAINVAN-VIVHSNA VWVAINVAN-VMONNLN VWWAINVAN-NYUILSIM VWVYINVAN-NYSLSVA VWVAINWAN-NYIHLNOS VWWAINVAN-NUIHLYON 9/S 9/S I/S 9/S D/L D/L D/L IL 3/S Wd Wd Wd o/s I/S", "metadata": {"headings": [{"headings_0": {"content": "VWWAINVAN-VIVHSNA VWVAINVAN-VMONNLN VWWAINVAN-NYUILSIM VWVYINVAN-NYSLSVA VWVAINWAN-NYIHLNOS VWWAINVAN-NUIHLYON 9/S 9/S I/S 9/S D/L D/L D/L IL 3/S Wd Wd Wd o/s I/S", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007 000\u2019000\u201900T 000\u2019000\u201900T 000\u00b0000\u201900T 000\u2019000\u2019ZTT 000\u2018000\u201900T 000\u00b0000\u201800T 000\u2019000\u2019ZTT 000\u2019000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u00b0000\u00b0ZTT 000\u2019000\u201900T 000\u00b0000\u201800T | 000\u2019000\u2019ZTT 000\u2018000\u201800T 000\u2018000\u201900T | 000\u2019000\u2019001 000\u00b0000\u201900T 000\u00b0000\u00b000T", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I/S VWVAINVAN-IANVANYVAN I/S D/L D/L I/L I/S Wdd Wad Wdd Wd Wd", "metadata": {"headings": [{"headings_0": {"content": "I/S VWVAINVAN-IANVANYVAN I/S D/L D/L I/L I/S Wdd Wad Wdd Wd Wd", "page": 49, "level": 5}}, {"headings_1": {"content": "VWWAINVAN-VIVHSNA VWVAINVAN-VMONNLN VWWAINVAN-NYUILSIM VWVYINVAN-NYSLSVA VWVAINWAN-NYIHLNOS VWWAINVAN-NUIHLYON 9/S 9/S I/S 9/S D/L D/L D/L IL 3/S Wd Wd Wd o/s I/S", "page": 49, "level": 3}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "D/L Wd Wdd Wd o/s", "metadata": {"headings": [{"headings_0": {"content": "D/L Wd Wdd Wd o/s", "page": 49, "level": 5}}, {"headings_1": {"content": "I/S VWVAINVAN-IANVANYVAN I/S D/L D/L I/L I/S Wdd Wad Wdd Wd Wd", "page": 49, "level": 5}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GALIWT] QILINTI GILINTI QALIWT] QILINTI G3LINTI QILINTI OAJADNY-NONNLYY OA3AINY-VMLOHSVN QSLIWM VONALNY-VONAVW VONFLNY-OLOLVN VONILNY-vanvann VON3.LNY-NYIHLYON QILINTI VONALNY-NYALSIM VONALNY-NYALSWI VON3.LNY-NYIHLNOS G3LIWM VONVAN-JMuONNE 9/S I/S 9/S OASADNY-AMONNAY AILINTI OATADNY-IANSHSIW OA3A9NY-IAWVUNYVAN QILINTI Ysiiedg B1aM EPIOy", "metadata": {"headings": [{"headings_0": {"content": "GALIWT] QILINTI GILINTI QALIWT] QILINTI G3LINTI QILINTI OAJADNY-NONNLYY OA3AINY-VMLOHSVN QSLIWM VONALNY-VONAVW VONFLNY-OLOLVN VONILNY-vanvann VON3.LNY-NYIHLYON QILINTI VONALNY-NYALSIM VONALNY-NYALSWI VON3.LNY-NYIHLNOS G3LIWM VONVAN-JMuONNE 9/S I/S 9/S OASADNY-AMONNAY AILINTI OATADNY-IANSHSIW OA3A9NY-IAWVUNYVAN QILINTI Ysiiedg B1aM EPIOy", "page": 49, "level": 1}}, {"headings_1": {"content": "D/L Wd Wdd Wd o/s", "page": 49, "level": 5}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aluay\u0131enb sBhurnoow", "metadata": {"headings": [{"headings_0": {"content": "Aluay\u0131enb sBhurnoow", "page": 49, "level": 3}}, {"headings_1": {"content": "GALIWT] QILINTI GILINTI QALIWT] QILINTI G3LINTI QILINTI OAJADNY-NONNLYY OA3AINY-VMLOHSVN QSLIWM VONALNY-VONAVW VONFLNY-OLOLVN VONILNY-vanvann VON3.LNY-NYIHLYON QILINTI VONALNY-NYALSIM VONALNY-NYALSWI VON3.LNY-NYIHLNOS G3LIWM VONVAN-JMuONNE 9/S I/S 9/S OASADNY-AMONNAY AILINTI OATADNY-IANSHSIW OA3A9NY-IAWVUNYVAN QILINTI Ysiiedg B1aM EPIOy", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDVS OIIVS OIIVS ODDVS OIIVS OIIVS OIIVS G3LINTI OD9DVS Q3LINTI QILINTI AaLINTI OIIVS GSLIWT Q3LINTI ODDVS G3LIWT] VONVAN-IHVWYN G3.HWT1 VONVAN-VONNYN Q3LINTI VONVAN-VONVAN Q3LIWT] ODIVS Q3LIWI OIIVS 34} d\u0131ys\u0131aqwaw ul esaunap\u0131nG Wdd WAd Wdd Wdd WAd WAd OIIVS ODIVS OIJIVS OIIVvS ODDS OIIVS ODDVS 00DvS OIIVS ODDVS OD0VS Jo By} apnpu\u0131 pazejndiys", "metadata": {"headings": [{"headings_0": {"content": "ODDVS OIIVS OIIVS ODDVS OIIVS OIIVS OIIVS G3LINTI OD9DVS Q3LINTI QILINTI AaLINTI OIIVS GSLIWT Q3LINTI ODDVS G3LIWT] VONVAN-IHVWYN G3.HWT1 VONVAN-VONNYN Q3LINTI VONVAN-VONVAN Q3LIWT] ODIVS Q3LIWI OIIVS 34} d\u0131ys\u0131aqwaw ul esaunap\u0131nG Wdd WAd Wdd Wdd WAd WAd OIIVS ODIVS OIJIVS OIIVvS ODDS OIIVS ODDVS 00DvS OIIVS ODDVS OD0VS Jo By} apnpu\u0131 pazejndiys", "page": 49, "level": 1}}, {"headings_1": {"content": "Aluay\u0131enb sBhurnoow", "page": 49, "level": 3}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WAad Wdd WAd Wdd WAd WAd AyJeuorpung s90q 9dd asou}", "metadata": {"headings": [{"headings_0": {"content": "WAad Wdd WAd Wdd WAd WAd AyJeuorpung s90q 9dd asou}", "page": 49, "level": 1}}, {"headings_1": {"content": "ODDVS OIIVS OIIVS ODDVS OIIVS OIIVS OIIVS G3LINTI OD9DVS Q3LINTI QILINTI AaLINTI OIIVS GSLIWT Q3LINTI ODDVS G3LIWT] VONVAN-IHVWYN G3.HWT1 VONVAN-VONNYN Q3LINTI VONVAN-VONVAN Q3LIWT] ODIVS Q3LIWI OIIVS 34} d\u0131ys\u0131aqwaw ul esaunap\u0131nG Wdd WAd Wdd Wdd WAd WAd OIIVS ODIVS OIJIVS OIIVvS ODDS OIIVS ODDVS 00DvS OIIVS ODDVS OD0VS Jo By} apnpu\u0131 pazejndiys", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo ou\\} \n\"VAVHSNA VWWAINVAN VWYAINVAN -VMONNLN VWVYINVAN -NA3153M VWVAINVAN -NA31Sv3 VWVUINVAN -NAFHLNOS -NYSHLYON VWWAINVAN -NONNLYY I/S \"VMLOHSVN D/S I/S -VEWVANW I/S -NYSHLYON O/L -NA3153M D/L D/L -NAIHLNOS D/L -3MAONNE 3/S", "metadata": {"headings": [{"headings_0": {"content": "WAad Wdd WAd Wdd WAd WAd AyJeuorpung s90q 9dd asou}", "page": 49, "level": 1}}, {"headings_1": {"content": "ODDVS OIIVS OIIVS ODDVS OIIVS OIIVS OIIVS G3LINTI OD9DVS Q3LINTI QILINTI AaLINTI OIIVS GSLIWT Q3LINTI ODDVS G3LIWT] VONVAN-IHVWYN G3.HWT1 VONVAN-VONNYN Q3LINTI VONVAN-VONVAN Q3LIWT] ODIVS Q3LIWI OIIVS 34} d\u0131ys\u0131aqwaw ul esaunap\u0131nG Wdd WAd Wdd Wdd WAd WAd OIIVS ODIVS OIJIVS OIIVvS ODDS OIIVS ODDVS 00DvS OIIVS ODDVS OD0VS Jo By} apnpu\u0131 pazejndiys", "page": 49, "level": 1}}, [{"headings_0": {"content": "WAad Wdd WAd Wdd WAd WAd AyJeuorpung s90q 9dd asou}", "page": 49, "level": 1}}, {"headings_1": {"content": "ODDVS OIIVS OIIVS ODDVS OIIVS OIIVS OIIVS G3LINTI OD9DVS Q3LINTI QILINTI AaLINTI OIIVS GSLIWT Q3LINTI ODDVS G3LIWT] VONVAN-IHVWYN G3.HWT1 VONVAN-VONNYN Q3LINTI VONVAN-VONVAN Q3LIWT] ODIVS Q3LIWI OIIVS 34} d\u0131ys\u0131aqwaw ul esaunap\u0131nG Wdd WAd Wdd Wdd WAd WAd OIIVS ODIVS OIJIVS OIIVvS ODDS OIIVS ODDVS 00DvS OIIVS ODDVS OD0VS Jo By} apnpu\u0131 pazejndiys", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I/S -IdWVANAVAN O/S I/L D/L I/LVWVAIWNVAN I/L VONALNY-OLOLY", "metadata": {"headings": [{"headings_0": {"content": "I/S -IdWVANAVAN O/S I/L D/L I/LVWVAIWNVAN I/L VONALNY-OLOLY", "page": 49, "level": 3}}, {"headings_1": {"content": "WAad Wdd WAd Wdd WAd WAd AyJeuorpung s90q 9dd asou}", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VONVAN-IHVWWM VONVAN-VANNMN VONVAN-VONVAN", "metadata": {"headings": [{"headings_0": {"content": "VONVAN-IHVWWM VONVAN-VANNMN VONVAN-VONVAN", "page": 49, "level": 5}}, {"headings_1": {"content": "I/S -IdWVANAVAN O/S I/L D/L I/LVWVAIWNVAN I/L VONALNY-OLOLY", "page": 49, "level": 3}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "metadata": {"headings": [{"headings_0": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}, {"headings_1": {"content": "VONVAN-IHVWWM VONVAN-VANNMN VONVAN-VONVAN", "page": 49, "level": 5}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}, {"headings_1": {"content": "VONVAN-IHVWWM VONVAN-VANNMN VONVAN-VONVAN", "page": 49, "level": 5}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- I/S D/S -IGINVENYVAN I/S IHIHN-VMUYOIWOHIE", "metadata": {"headings": [{"headings_0": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}, {"headings_1": {"content": "VONVAN-IHVWWM VONVAN-VANNMN VONVAN-VONVAN", "page": 49, "level": 5}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "o/s o/s o/s Is x\u0131pusaddy IHIHIN-IHIHIN JSWI3HN", "metadata": {"headings": [{"headings_0": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}, {"headings_1": {"content": "VONVAN-IHVWWM VONVAN-VANNMN VONVAN-VONVAN", "page": 49, "level": 5}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I/L OSOYO.LNVANYY", "metadata": {"headings": [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n92 ZZ 82 62 08 \n\\| \\| \n\\| \nT8 78 \u20ac8 \\| \\#8 58 98 \\| 28 88 68 06 16 26 \u20ac6 v6 s6 96 \n\\| \nZ6 86 NS IL \\| \n\\| \n\\| 4 ] \n750,000 Quarterly RWANGA-KIHIHI T/C Yes \nmeetings not", "metadata": {"headings": [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}, [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}], [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}], [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}], [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}], [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}], [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}], [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}], [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}], [{"headings_0": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, {"headings_1": {"content": "OA3ADNR OA3A9NA -VONAV WON3LNda VONALNY VONALNY WONALAY -NA31Sv3 VONALNY VONSLAY VONVAN OA3A9NR ~IANSHSIW OASADN OA3A9NY :TT", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 held", "metadata": {"headings": [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], "page": 50, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NORTHERN-KANUNGU Yes 750,000 meetings not T/C \nheld \nSOUTHERN-KANUNGU \\| Yes Yes 750,000 Quarterly meetings not T/C \nheld \n\u2014\u2014\u2014 \n750,000 Quarterly WESTERN-KANUNGU \nmeetings not T/C \nheld \n750,000 Quarterly NKUNDA-NYANGA S/C \nmeetings not held \n750,000 Quarterly EASTERN-KANUNGU T/C Yes \nmeetings not held \n750,000 Quarterly BUKORWE-NYANGA S/C \nmeetings not held \nAppendix 12, None functional subcommittees \nSupervisory Executive Loan Sub Production Marketing Business Finance and S Name \nN of committee Committee committee sub \nsub Development investment Committee Committee services sub sub Committee Committee Was \\| Is Was Is Was [Is \nWas Is Was Is \nit the it the it the \nit the it the Cons com Cons com Cons com \nCons com Cons com titut mitt titut mitt titut mitt titut titut mitt titut mitt ed? ee ed? ee ed? ee ed? ed? ee ed? ee (yes oper (yes oper (yes oper (yes \n(yes oper (yes oper ation /No) ation /No) /No) ation /No) ation /No) \nal? al? al? (ope (ope (ope (ope ratio ratio ratio ratio nal nal nal or or or Not Not Not oper oper oper oper ation i ation ation al al al) No No No \n9T0\u00a2 9T0@ 9102 9TOZ 48pun Py 4apun Py 4epun Py 4apun Pv Japun", "metadata": {"headings": [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}, [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}], [{"headings_0": {"content": "\u2014 held", "page": 50, "level": 3}}, {"headings_1": {"content": "I/L OSOYO.LNVANYY", "page": 49, "level": 3}}]], "page": 50, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sy4ewsy", "metadata": {"headings": [{"headings_0": {"content": "Sy4ewsy", "page": 51, "level": 1}}, {"headings_1": {"content": "\u2014 held", "page": 50, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "paduadi| suapuay pasuad|) suapuay] paduadi| Siapuay paduacy SIoPU9T Pa9uas\u0131l", "metadata": {"headings": [{"headings_0": {"content": "paduadi| suapuay pasuad|) suapuay] paduadi| Siapuay paduacy SIoPU9T Pa9uas\u0131l", "page": 51, "level": 1}}, {"headings_1": {"content": "Sy4ewsy", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jon AauoW jon AauoW JON AauowW Jon Aauoy JON", "metadata": {"headings": [{"headings_0": {"content": "Jon AauoW jon AauoW JON AauowW Jon Aauoy JON", "page": 51, "level": 3}}, {"headings_1": {"content": "paduadi| suapuay pasuad|) suapuay] paduadi| Siapuay paduacy SIoPU9T Pa9uas\u0131l", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Japun Aguow", "metadata": {"headings": [{"headings_0": {"content": "Japun Aguow", "page": 51, "level": 1}}, {"headings_1": {"content": "Jon AauoW jon AauoW JON AauowW Jon Aauoy JON", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "paisjsibas suongnyysur ON/S\u00aeA)", "metadata": {"headings": [{"headings_0": {"content": "Japun Aguow", "page": 51, "level": 1}}, {"headings_1": {"content": "Jon AauoW jon AauoW JON AauowW Jon Aauoy JON", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OJIVS SULUIJOIDIW &9TOZ", "metadata": {"headings": [{"headings_0": {"content": "OJIVS SULUIJOIDIW &9TOZ", "page": 51, "level": 1}}, {"headings_1": {"content": "Japun Aguow", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pe", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 3}}, {"headings_1": {"content": "OJIVS SULUIJOIDIW &9TOZ", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24\\} s1apu3] \nsz ON 8", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 51, "level": 3}}, {"headings_1": {"content": "OJIVS SULUIJOIDIW &9TOZ", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "D/L D/L IL IL", "metadata": {"headings": [{"headings_0": {"content": "D/L D/L IL IL", "page": 51, "level": 3}}, {"headings_1": {"content": "Pe", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SaA SOJIVS OJIVS NONNNY-NYALSW3 NONNNVY-NYUILSIM NDONNNWI-NYIHLNOS NDONNNWI-NYUIHLYON Sax SOX Sa OIIVS OIIVS OIIVS OIIVS", "metadata": {"headings": [{"headings_0": {"content": "D/L D/L IL IL", "page": 51, "level": 3}}, {"headings_1": {"content": "Pe", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sax Sax SoA awen WAd WAd WAd WAd", "metadata": {"headings": [{"headings_0": {"content": "Sax Sax SoA awen WAd WAd WAd WAd", "page": 51, "level": 1}}, {"headings_1": {"content": "D/L D/L IL IL", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SSUSITT 30 -J9WIHIN", "metadata": {"headings": [{"headings_0": {"content": "Sax Sax SoA awen WAd WAd WAd WAd", "page": 51, "level": 1}}, {"headings_1": {"content": "D/L D/L IL IL", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OF", "metadata": {"headings": [{"headings_0": {"content": "OF", "page": 51, "level": 5}}, {"headings_1": {"content": "Sax Sax SoA awen WAd WAd WAd WAd", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sax SOX SIneg", "metadata": {"headings": [{"headings_0": {"content": "OF", "page": 51, "level": 5}}, {"headings_1": {"content": "Sax Sax SoA awen WAd WAd WAd WAd", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SaA ET Swen -NYALSVA I/L -NY3LS3M 3/L -NA3HLNOS 3/L -NAIHLYON O/L", "metadata": {"headings": [{"headings_0": {"content": "SaA ET Swen -NYALSVA I/L -NY3LS3M 3/L -NA3HLNOS 3/L -NAIHLYON O/L", "page": 51, "level": 3}}, {"headings_1": {"content": "OF", "page": 51, "level": 5}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sax", "metadata": {"headings": [{"headings_0": {"content": "Sax", "page": 51, "level": 2}}, {"headings_1": {"content": "SaA ET Swen -NYALSVA I/L -NY3LS3M 3/L -NA3HLNOS 3/L -NAIHLYON O/L", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NVMY IHIHIN Wad ODDS", "metadata": {"headings": [{"headings_0": {"content": "Sax", "page": 51, "level": 2}}, {"headings_1": {"content": "SaA ET Swen -NYALSVA I/L -NY3LS3M 3/L -NA3HLNOS 3/L -NAIHLYON O/L", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| X\u0131pusday ysueg NISNNNVN NONNNYY NONANY NONNNY \"JIWIFHIN", "metadata": {"headings": [{"headings_0": {"content": "| X\u0131pusday ysueg NISNNNVN NONNNYY NONANY NONNNY \"JIWIFHIN", "page": 51, "level": 1}}, {"headings_1": {"content": "Sax", "page": 51, "level": 2}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WS D/L", "metadata": {"headings": [{"headings_0": {"content": "WS D/L", "page": 51, "level": 1}}, {"headings_1": {"content": "| X\u0131pusday ysueg NISNNNVN NONNNYY NONANY NONNNY \"JIWIFHIN", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "metadata": {"headings": [{"headings_0": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}, {"headings_1": {"content": "WS D/L", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "metadata": {"headings": [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a v a -va \nv \na \nT 0 NS \nT c \u20ac v S \nKANYANTOROGO \\| KANYANTOROGO PDM \nMoney Lenders Act 2016 SACCO LIMITED \nRWANGA-KIHIHI \\| RWANGA-KIHIHI T/C PDM No \nNot licenced under \nT/C SACCO LIMITED \nBIHOMBORWA- \\| BIHOMBORWA-KIHIHI T/C No \nMoney Lenders Act 2016 = Not licenced under \nKIHIHI T/C PDM SACCO LIMITED \nMoney Lenders Act 2016 KIHIHI-KIHIHI T/C KIHIHI-KIHIHI T/C PDM No \nNot licenced under \nSACCO LIMITED \nMoney Lenders Act 2016 BUKORWE-NYANGA BUKORWE-NYANGA S/C No \nNot licenced under \nS/C PDM SACCO LIMITED \nMoney Lenders Act 2016 10 NKUNDA-NYANGA NKUNDA-NYANGA S/C No \nNot licenced under \nS/C PDM SACCO LIMITED \nMoney Lenders Act 2016 \nAppendix 14; Status of implementation of PDM Projects. \npicture", "metadata": {"headings": [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}, [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Loan \nLoan \nAmount as Amount as \nSs \nName of Name of PRF per SACCO per \nProject Status of the N Parish SACCO Beneficiary Records household\\_ funded roject BUKORWE- \nNYANGA S/C \nBUKORW PDM SACCO Vastina \nGOAT \n1\\|E LIMITED Nyiramiryango 1,000,000 1,000,000 KEEPING Not started yet The system captured dairy enterprise the real business plan is coffee farming and he belongs to coffee group, BUKORWE- \nDIARY he used money NYANGA S/C \nCATTLE to improve on BUKORW PDM SACCO \nENTERPRIS his coffee \nE LIMITED Samuel Madesi 1,000,000 1,000,000 E arden BUKORWE- \nNYANGA S/C \nBUKORW PDM SACCO \nTOMATO \nE LIMITED Annet Mpirirwe 1,000,000 1,000,000 GROWING Not started yet \nBUKORWE- \nBUKORW NYANGA S/C FISH \nE PDM SACCO Eric Nguruta 1,000,000 1,000,000 KEEPING has restocked LIMITED \nthe fish pond and bought some feeds \nErroneously system captured maize but she NKUNDA- \nNYANGA S/C belongs to KIGO MAIZE goat rearing PDM SACCO Justin \n5 NKUNDA LIMITED Habimaana\\_ \\| 1,000,000 1,000,000 FARM group. \nNKUNDA- \nNYANGA S/C \nPDM SACCO Imeridah \nPOULTRY has bought 6 NKUNDA LIMITED N eS 1,000,000 1,000,000 FARMING en birds \nShe bought 3 \n\\| goats in good \nNORTHE NORTHERN- \nKANUNGU T/C\\_ Slylivia \nGOAT condition PDM SACCO Kyomukama \\| 1,000,000 1,000,000 REARING + \nShe has used \nNORTHE NORTHERN- \\| \nthe money for \nKANUNGU T/C Doreen \nCOFFEE coffee PDM SACCO Akankwasa 1,000,000 1,000,000 FARMING maintenance \u2014 \n1 \nSOUTHE SOUTHERN- \nRN KANUNGU T/C Apophia \nGOAT She has \nWARD PDM SACCO Natukunda 1,000,000 1,000,000 REARING 4 bought 5 goats \nSOUTHE SOUTHERN- \nRN KANUNGU T/C Meresent GOAT \\| WARD PDM SACCO Tumuranye \\| 1,000,000 1,000,000 \\| REARING \\| Not started yet \\| \nSOUTHERN- \nKANUNGU T/C Jackson \nGOAT \nPDM SACCO Tweheyo \n1,000,000 \\| 1,000,000 REARING Not started yet SOUTHERN- \nKANUNGU T/C Agnes \nGOAT \nPDM SACCO Natukunda 1,000,000 1,000,000 REARING Not started yet", "metadata": {"headings": [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}, [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}]], "page": 52, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kapchorwa District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kapchorwa District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..cd688b6020e66a247c124c1f0482db732d954dd6 --- /dev/null +++ b/reports/chunks/Kapchorwa District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "AUNT R aS \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAPCHORWA DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORI GINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cpprctrtreeterntetensnennsnsecasaneseensssenessusecensnneecsssenceanousescasnnnssetessivussssaseteasasisesnnetessnneeesnaeeeananes SDIGNAddV Gerneeeneeeeneensnsetenenssssereenenseteesnsessseenenestnensensssreteenensst sent quawanoidwiy jo sealy EG genteenteeentennssensensenessesenennsserenesnstennessstteeennsseeteesnnest trennten SUONEAIESIO 3NNISOd Z\u2019G ggenemenenetenenseessenssentenneesssenssssetennessettana Pns\u0131q ayg ul sonlandy WAd Jo Buipund \nT\u2019G Ee TACGOW LNAWdO1SASd HSTeVd IHL JO NOLLVINANFIdNI \n0\u00b0S porte nieeeseseeessnsneeeescennenees NOLLWISI9S7 HLIM FONYOdWOD 40 LIANV IHL NO INOdIN yeneneeneeneeeenetsnenstenneentensetennnsseenssteennsettesnnenn SILLTIIAISNO4SIN ONLINOAIN YIHLO SLNAWALVLS IWIDNVNIS SO LIGNV AHL UO4 ALTIISISNOISFAU S:AOLIANV 7 Sn SLNAWSLVLS IWIONVNIS SHL YOsd ALTIIGISNOdS3Y S,LNAWSDVNVW Zeeeeemneneenenssensnssessteesnnensseeesnessersenesssetenenensssseteennsssetennssettennerstttenennn NOLLWWYOANI YSHLO GO es SNOILVusdO WLIdSOH LOTYLSIG VMYOHDdVy AO MSIASY \n=O\" [Zonet etantetaecnneencnnnnnecensnineesonisseasisscsasiiercnuiectannnscesniersseasereesin LNVYD QINSN-NON (930) LNVAD NOLLVZIIVNOZ LNAWdOTINIG AUVNOLLFUISIA 40 NOLLVSTIIN \nSr yarmnneeeemeeeeneeteenteesnsserenssteensstenssessnntennensetsnnnensennnnsntn NOLLVOINUI ITVS ONIN bb EZ eneeesteeensesensnsssneeensnesseeennesserennsssst tens LNVSD INAWdOTIAIA NOLLVINGI \nEr DZeneeeneteeseeeretenesteeneestennssstennsstennssseeenessstessnsssttanssteenssteenessttonstennestnn INVNDONd (1419N) SYI4SNVAL TVOSI4 TVLNIWNWIAODYILNI VANVIN JO NOLLVINIWNIIANI \nTr Qc eitretteeetenneessteessseecenssnseessssseeassnnecessisecssssesecsnntesetesnneeresstieseessnectsanesttssnsensnnesss (99Ssa) \nINVAD TVNOLLIANOD NOLLVYLINVS GNV AlddNS UILVM Wend LOTYLSIG \nTr 9T (SVAYV SNDOJ) SAWWVEDOUd/SINVYED LNAWNYSAOD AF JO NOLLYLNAWNFIANI \n0'r Gen SHALLY WIHLO en SANA dan ONY d1h GRUSAODINN \nOe Gen NaLIYI 30 SISVHANd \nList of Acronyms = \u00b0 = \nAcronym Meaning ] DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System \nICT Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions Integrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 LGFAR", "metadata": {"headings": [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority LLG \nLower Local Governments \nre \\| Local Revenue \nMinistries, Departments and Agencies \nMinistry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government \nNAA \nNational Audit Act \nT a Non-Tax Revenue \nOffice of the Auditor General \nProgram Budgeting System \nPCA \nPayroll Consults Africa \nPDMS Payroll Deduction Management System PDU \nProcurement & Disposal Unit \nPFMA Public Finance Management Act Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets PS/ST \nPermanent Secretary / Secretary to Treasury TSA \nTSSA Sub Account \n\u2018REPORT OF THE AUDITOR GENERAL: - ~-- \nON THE FINANCIAL STATEMENTS OF KAPCHORWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kapchorwa District Local Government, which comprise the Statement of Financial Position as at 30\u00b0\" 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 Kapchorwa 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": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Kapchorwa 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. \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 Kapchorwa district is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Kapchorwa district had a budget of UGX.28,121,421,616 out of which UGX.26,141,336,033 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 4, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "2 LGFAR", "page": 3, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details \nBudget Warrants % age of UGX (A) UGX (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "2 LGFAR", "page": 3, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "B/A", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 8}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent (Wage) \\| 16,865,475,658 16,865,475,658 Recurrent (Non-wage) \\| 7,002,138,606 6,295,155,608 Development", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 8}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,253,807,352", "metadata": {"headings": [{"headings_0": {"content": "4,253,807,352", "page": 5, "level": 2}}, {"headings_1": {"content": "B/A", "page": 5, "level": 8}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28,121,421,616", "metadata": {"headings": [{"headings_0": {"content": "28,121,421,616", "page": 5, "level": 2}}, {"headings_1": {"content": "4,253,807,352", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.26,141,336,033, I reviewed the utilisation of warrants worth UGX.22,894,850,279 (98%) as summarised in the table below; \nDetails \nActual expenditure Cumulative Cumulative (UGX) Actual % out of expenditure \ntotal warrants Wage expenditure 15,795,062,089 15,795,062,089 67% PDM expenditure audited 58,032,849 15,853,094,938 68% 3 Focus area-DDEG (Non-", "metadata": {"headings": [{"headings_0": {"content": "28,121,421,616", "page": 5, "level": 2}}, {"headings_1": {"content": "4,253,807,352", "page": 5, "level": 2}}, [{"headings_0": {"content": "28,121,421,616", "page": 5, "level": 2}}, {"headings_1": {"content": "4,253,807,352", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "USMID)", "metadata": {"headings": [{"headings_0": {"content": "USMID)", "page": 5, "level": 2}}, {"headings_1": {"content": "28,121,421,616", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education grant - Formerly SFG \n16,009,727,396 68% 156.632.458 \nmeee \n16,254,750,048 69% 245 022.652 \na \nMicroscale irrigation 16,265,545,048 10.795.000 \nprojects \nno \nUGIFT (Infrastructure) 1,905,709,665 18,171,254,713 \nFocus area-Water 18,387,201,766", "metadata": {"headings": [{"headings_0": {"content": "USMID)", "page": 5, "level": 2}}, {"headings_1": {"content": "28,121,421,616", "page": 5, "level": 2}}, [{"headings_0": {"content": "USMID)", "page": 5, "level": 2}}, {"headings_1": {"content": "28,121,421,616", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "215,947,053", "metadata": {"headings": [{"headings_0": {"content": "215,947,053", "page": 5, "level": 2}}, {"headings_1": {"content": "USMID)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "development grant", "metadata": {"headings": [{"headings_0": {"content": "215,947,053", "page": 5, "level": 2}}, {"headings_1": {"content": "USMID)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "215,947,053", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22,894,850,279", "metadata": {"headings": [{"headings_0": {"content": "22,894,850,279", "page": 5, "level": 2}}, {"headings_1": {"content": "outputs", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation", "metadata": {"headings": [{"headings_0": {"content": "22,894,850,279", "page": 5, "level": 2}}, {"headings_1": {"content": "outputs", "page": 5, "level": 2}}], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -\\| Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the DLG planned to collect local Officer \nshould revenue of UGX.266,229,451. however; by the end of the year, only ensure that all the UGX.311,330,829 had been collected representing 117% budgeted revenue performance. The summary is in the table below and the details are is \nadequately in appendix 1. \ncollected and that", "metadata": {"headings": [{"headings_0": {"content": "22,894,850,279", "page": 5, "level": 2}}, {"headings_1": {"content": "outputs", "page": 5, "level": 2}}], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "budgeted", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tax Source Approved Actual Variance revenue is revised Budget Collections according to the 1 Tax Revenues 143,229,451 213,087,471 -69,858,020 \ncircumstances. Non-Tax \n123,000,000 \nRevenues 98,243,358 24,756,642 \n266,229,451 311,330,829 -45,101,378 \nThe DLG over collected revenue from LST, rent and from sale of goods and services which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix. 1: \nThe Accounting Officer explained that following enhancement of salaries for scientists, there was an increase in collection of local service tax, which boosted local revenue. \nFurthermore, revenue from royalties cannot easily be estimated as Ministry of Energy and Mineral Development and URA making it hard for the District to estimate the revenue due and plan for it accordingly thereafter determines the volume of minerals mined. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.28,121,421,617 to The Accounting implement the various programmes, out of which Officer should UGX.26,141,336,033 was warranted resulting in a shortfall of engage \nthe UGX.1,980,085,584 representing 93 % performance. \nrelevant authorities and ensure that all The performance of warrants for each of the programmes is shown budgeted funds are in the table below; \nwarranted. \nProgramme Approved budget Warrants \nAgro-Industrialization 2,106,892,204 2,050,071,000 Tourism \n\u2018No~ \\| Goservation Development Plan Inslemant\u00e4tien \nRecommendation - \n443,501,429 \n417,849,000 \nTotal expenditure 28,121,421,617 \\| 26,141,336,033 \\| 93 \\| \nThe UGX. 1,980,085,584 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Programme Amount not Activities not Purpose of the warranted implemented unimplemente d activity", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}, [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}]], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Agro- 56,821,204 Supply of Farmers not Industrialization Micro scale availed Irrigation \nequipment equipment to \nfarmers \n2 Tourism 6,399,983 Wage Staff not Development/ \nmotivated \nPrivate Sector \nDevelopment \n3 Natural 38,589,473 Wage Staff not Resources, \nmotivated Environment, \nClimate Change, \nLand A \n4 Integrated 13,324,000 Wage Staff not Transport \nmotivated Infrastructure \nAnd Services \n5 Human Capital 1,163,726,140 2. Completion Students did not Development \nof Kabeywa benefit from full Seed SS education services \n3. \nConstruction \nof Kaptanya \nSeed School \nCommunity 429,860,910 Wage Staff not Mobilization And motivated Mind-set Change \nGovernance And 245,711,445 Wage Staff not Security/ Digital /pension motivated Transformation/ \nPublic Sector \nTransformation \nDevelopment 25,652,429 Wage Staff not \n\\| No Observation -- - ~--", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}, [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}]], "page": 7, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Recommendation warranting done accordingly. Therefore, loading of the Cash Limits \nis the mandate of MoFPED. \nIt was further revealed that due to unremitted warrants, the District \ndid not acquire medical equipment for Ngangata Health Centre and \ncompletion of Kaptanya S.S.S.", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.1,612,200,000 from the various programmes out of which Officer \nshould UGX.168,866,360 was warranted resulting in a\\_ shortfall of engage \nthe UGX.1,443,333,640 representing 89.5% performance. \nrelevant development \nThe performance of warrants for each of the programmes is shown \\| partners \nand in the table below; \nensure that all budgeted funds are Programme Approved Warrants warranted. budget \nfunding \nHuman Capital Development 1,612,200,000 \n1,612,200,000 \nThe UGX.1,443,333,640 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgram Amount not Activities not Purpose of the me warranted implemented unimplemented activity \nHuman 1,443,333,640 Sensitisation, Health System Capital mmunization and Strengthening Developme buying mosquito \nnt \nnets \n1,443,333,640 \nAs a result of failure to warrant the budgeted funds, the District could not implement the sensitization activities on immunization and malaria awareness \nThe Accounting Officer noted the observations. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.26,141,336,033 availed during the The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}]], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \nRecommendation Human \nCapital \n17,271,791,000 16,881,215,196 \nDevelopment \nCommunity \nMobilization And Mind- 427,079,000 \n423,862,466 \nset Change \nGovernance \nAnd \nSecurity/ Public Sector \n4,780,309,033 4,084,506,934 \nTransformation/ \nDigital Transformation \nDevelopment Plan \nImplementation 417,849,000 423,024,327 \nTOTAL 26,141,336,033 24,352,064,293 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nSN Programme Warrants not Activities Reason for Utilized \naffected by the the \nunder \nunderutilizati utilization on of warrants \n1 Agro- \n660,781,379 \nSupply of Micro Not Given Industrialization scale Irrigation \nequipment to \nfarmers \n2 Tourism 6,267,357 Wage Not Given Development/ \nPrivate Sector \nDevelopment \n3 Natural 13,443,404 Wage Not Given Resources, \nEnvironment, \nClimate \nChange, Land A \n4 Integrated 24,360,490 Wage Not Given Transport \nInfrastructure \nAnd Services \n5 Human Capital 390,575,804 1. Supply of Not Given Development \nMedical \nEquipment to \nNgangata HC", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}]], "page": 9, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction Not Given of Kaptanya Seed \nSchool \n6 Community 3,216,534 Wage Not Given", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], "page": 9, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Observation wet Are stesso \nRecommendation Farm produce from farmers was less than anticipated due to \nfailure to acquire micro scale Irrigation equipment. \nAccessibility to some areas of the District was affected due to a \nbad road network \nThe Accounting Officer explained warranted funds remain unutilized following failure by Ministry of Public Service to give clearance for recruitment of staff resulting in unutilized wage. Further, delay in Procurement Process for Kaptanya S.S.S construction and delay in supply of equipment in Ngangata HC III led to low absorption of warranted funds for the Project. \nLack of appropriate performance indicators and targets in \nthe work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], "page": 10, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2016 states that the work plan of a vote shall indicate the key Officer to engage performance indicators to be used to gauge the outputs. \nthe MoFPED and ensure that all Part A of the performance contract for Accounting Officers outlines activities \nhave the core performance requirements against which their appropriate performance should be assessed in regard to achievement of performance planned results. This requires the Accounting Officer to be assessed indicators \nand on the extent to which annual key performance indicators and targets. \ntargets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 05 outputs with 30 activities. I noted the following; \n\u00a9 04 outputs with 29 activities had clear performance indicators and targets. \ne 01 output with 01 activity did not have a clear performance indicator and targets as summarized in the table below and detailed in appendix 2. \nTable showing performance indicators and targets Catego \nNo of No. of No of Expenditure % ry of activi Activiti activiti Amount (UGX) Quant output ties in es with es \nificati s the clear without on of outpu perfor clear outpu ts mance perfor ts indicat mance \nors and indicat \ntargets ors and \nNo Observation ~ \nRecommendation \n\\| ee \nlikely to result in inaccurate performance information. \nThe Accounting Officer explained that when Budgeting in the PBS, Performance Indicators are not customized to the Local Government Standards as the indicators in the system and that this is out of the District\u2019s control. \nImplementation of outputs \nI assessed the implementation of five (05) outputs with thirty (30) The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities worth UGX.1,742,210,293 and noted that \nOfficer should e Three (03) outputs with twenty six (26) activities and explain why all expenditure worth UGX.526,793,312 were fully implemented planned activities e Two (2) outputs with four (04) activities where one (01) were not fully activity worth UGX.180,000,000 was fully implemented while implemented. \nthree (03) activities worth UGX.1,035,416,981 were partially", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "showing", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fo performance indicators and targets expenditure Catego No. \nof No.of No of\\| No of \nry of\\|of activiti Activi activiti activi Amount (UGX) output outp es in ties es ties \nuts the fully partiall not \nasses output imple y imple \nsed s ment implem ment \ned ented ed \nFully 03 26 26 00 00 526,793,312 implemen \nted \noutputs \nPartially 02 04 01 03 00 1,215,416,981 implemen \nted \noutputs \nNot 00 00 00 00 implemen \nted \noutputs \n0 \n1,742,210,293 \\| il \\| \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", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}, [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}]], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kaptanya Seed School.\n2. Construction of Teryet Secondary School.", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "47 \u201aDelivery 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: \n1:71 \nService Delivery under URF and DDEG \nI sampled six (6) activities with a total expenditure of UGX.97,792,389. The significant findings are provided in the table below. \nNo. Prog Activity Source Total \nPictorial Summary Audit Management ram details of expenditure evidence\\| of conclusion \\|Response funds \nInteg Mechani 5,988,400. \nThe quality The \nrated zed \nof the road Accounting Trans Mainten was Officer port ance of \n= shaping, satisfactory explained that Infras Gamatui \ngrading and \nthis was due tructu -Sosur \ncompacting to the heavy re road were and And (2km) completed; continuous Servic at a \nhowever, rains which es cost of \ndrainage \nled to silting channels of the were ove drainage grown with channels and bushes. thereafter led to the growth of grass. However, it was revealed that road Gangs have been engaged to work on the roads. Mechani URF 6,069,500 \nzed \nMainten \nance of \nThe works the quality Management were \nof the road explained that completed; was not this was due however, satisfactory to the heavy Chesoye road side and n- drainage continuous Weere \nwas over rains which \nNo. Prog ; -Activity\u2019+-Source Total Pictorial Summary Audit Management- \n\\| \n- \n\u2014 ram details of expenditure evidence\\| of conclusion Response me funds F710 (UGX) findings \\| Mechani URF \n50 1,98 The works the quality Management zed \na! were of the road noted the Mainten \naN completed; was not observations. ance of \nhowever, satisfactory \nNgangat \ndrainage \na- \nchannels Kapleiko have been road silted up", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}, [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}]], "page": 12, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2km)", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 8}}, {"headings_1": {"content": "showing", "page": 11, "level": 2}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "causing water to run in the middle of the road. The road lacked \ngood murram for L a strong surface. Kamoro URF 7,720,000. \u201ci \nthe quality Management \\| k road \nPeet \\|\\| The works of the road explained that", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 8}}, {"headings_1": {"content": "showing", "page": 11, "level": 2}}, [{"headings_0": {"content": "(2km)", "page": 13, "level": 8}}, {"headings_1": {"content": "showing", "page": 11, "level": 2}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2km)", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pinteictbeyeil\\| Were \nwas not this was due \\| Mom \\| completed; satisfactory to the heavy however, \nand \n\\| road side continuous - \ndrainage rains which was over \nled to silting grown with of the bushes. \ndrainage \nThe road channels and lacked thereafter led", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}, [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}], [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "good", "metadata": {"headings": [{"headings_0": {"content": "good", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 3}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to the growth murram for of grass. \na strong However, it surface was revealed that road Gangs have been engaged to work on \nRehabili URF 38,143,725 tation", "metadata": {"headings": [{"headings_0": {"content": "good", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 3}}, [{"headings_0": {"content": "good", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kaptok", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "woi \nthe roads. \n\\| constructio The quality Management n was well of the noted the done bridge was observations. \nThe Accounting -Officer-explained that this was due to the heavy and continuous rains which led to silting of the drainage channels and thereafter led to the growth of grass. \nHowever, it was revealed that road Gangs have been engaged to work on the roads. \nThe Accounting Officer was advised to expedite the completion of all projects. \n1.7.2 The service delivery under focus areas \nI sampled Sixteen (16) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.1,962,767,048 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. \nThere was adequate water flow; \nSN Focus Area Key Observation \nKey recommendation(s \n1, Water \ne Water works at \\|e The Accounting Officer was Development Kabeywa- Chepterech commended on this grant Water Main were performance. \nfunctional. \ne There was adequate \nwater flow", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}, [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Water \ne Cheret, Chemenden e The Accounting Officer was Development spring and Kaptokwoi commended on this grant", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "cliff spring were well performance. protected. \ne There was adequate \nwater flow", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Water \ne Piped Water Scheme in e The Accounting Officer was Development Ngasire. commended on this grant e There was adequate performance. \nwater flow\n4. Education e Rehabilitation of five \\|e The Accounting Officer was Development Class Room Block at commended on this Grant Amukol P/S was performance. \ncompleted. \ne There was education \nservice delivery to the \ncommunity\n5. Education e Rehabilitation of Staff \\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development House at Kaptokwoi P/S commended on this", "metadata": {"headings": [{"headings_0": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}, {"headings_1": {"content": "Kaptok", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grant was completed performance. e There was education \nservice delivery to the \nSN Focus Area: - +; Key Observation \nirrigation \nwas not delivered to Demonstration sites. \ne Farmers did not receive irrigation equipment for", "metadata": {"headings": [{"headings_0": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}, {"headings_1": {"content": "Kaptok", "page": 13, "level": 3}}, [{"headings_0": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}, {"headings_1": {"content": "Kaptok", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "production", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 15, "level": 2}}, {"headings_1": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recommendation(s) \nadvised to ensure the farmers receive the irrigation equipment \nUGIFT \ne Construction of Teryet \\|e The Accounting Officer was seed school not yet advised to expedite the completed since completion of the seed school computer lab and \nscience labs are not yet \npainted. \ne Education and Health \nservice delivery to the \nbeneficiaries have been \n\\| delayed \nUGIFT \ne Construction \nof \\|e The Accounting Officer was Kabenywa Seed School advised to expedite the is near completion since \ncompletion of the seed school \nthe compound levelling \nand playground are not", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}, [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}], [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- yet done. \nUGIFT e Construction of\\|e The Accounting Officer was Kaptanya seed school advised to expedite the was at ring beam level. \ncompletion of the seed school \ne Education service \ndelivery to the \nbeneficiaries have been", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "delayed", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 15, "level": 2}}, {"headings_1": {"content": "Key", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGIFT e Overhaul of Ngasire piped water scheme was", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 15, "level": 2}}, {"headings_1": {"content": "Key", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29'\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) \nNo Cbservation Recommendation UGX.16,284,227,330. UGX.15,859,181,414 (97%) was \nwarranted resulting into unwarranted funds of \nUGX. 425,045,916 (3%)\u201d). \nOut of the total warrants, UGX. 15,859,181,414 was utilized by the DLG resulting in no un-utilized warrants representing utilization of 100% as summarized in the table below. \nApprov Supple mentary \nBalance UGX. Bn \nFrom the analysis, I noted that all warranted funds were absorbed. \nValidation of employees on the entity payroll \nThe Accounting The District had 1004 employees on the IPPS payroll of which Officer should use 959 (96%) were fully verified, 42 (4%) partially verified, 00 the verified payroll (0%) not verified, and 03 (0.03%) did not show up. \nass a basis of", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}, [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updating monthly", "metadata": {"headings": [{"headings_0": {"content": "updating monthly", "page": 16, "level": 8}}, {"headings_1": {"content": "complete", "page": 15, "level": 2}}], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition, 46 individuals had not accessed the payroll by end payrolls for paying of June, 2023. These were captured as new records in my employee determination of the District wage bill. \nemoluments. \nThe summary of the validation exercise is shown in the table The", "metadata": {"headings": [{"headings_0": {"content": "updating monthly", "page": 16, "level": 8}}, {"headings_1": {"content": "complete", "page": 15, "level": 2}}, [{"headings_0": {"content": "updating monthly", "page": 16, "level": 8}}, {"headings_1": {"content": "complete", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "below; Officer should Details \nAnnual base engage the \nNumber of staff as per the payroll (June 2023 \nValidated as follows; \nTotal number of staff verified \n(UGX) concerned Service Commissions and 14,411,572,332 obtain minute extracts for the validation of the 13,543,398,492 employees by the Ministry of Public Partially verified (individuals 839,462,772 \nService. \nwhose information availed at the \nphysical verification did not fulfil \nall the requirements) (B \nThe Ministry of Not verified (appeared for 0 \nPublic Service validation but verified", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}]], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation", "metadata": {"headings": [{"headings_0": {"content": "No Observation", "page": 17, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 7 een \\| Recommendation - documents to confirm their existence and regularity of payroll", "metadata": {"headings": [{"headings_0": {"content": "No Observation", "page": 17, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recruitment. \nforward. A follow- b) 42 (04%) employees appeared for headcount were up of the affected partially validated due to lack of minutes/extracts from staff \nshould other Service Commissions to support their first immediately be appointment. made by c) A total of 00 (00.%) employees on the payroll appeared management so as for validation but did not satisfy the requirements of the to enable them validation exercise, hence were not verified. \naccess the payroll. d) A total of 03 (0.03%) employees on the payroll did not \nappear for the validation were accounted for by the \nAccounting Officer as being away for genuine reasons \nwhich included study leave abroad, staff who had no \nNational IDs at the time of validation. \ne) 46 individuals whose names were not on the District's \npayroll by June 2023, appeared for the validation exercise. \nThese individuals were included on the validated payroll, \nupon confirmation by the Accounting Officer regarding \ntheir status. \nThe Accounting Officer explained that this was caused by \ntransposition errors in the records of the affected staff. \n2.3 Inconsistencies in Employee Details \nA total of 484 employees on the payroll had inconsistencies in\\| I \nadvised the their dates of birth, captured in the payroll and data captured Accounting Officer by NIRA on the National IDs. The information is critical in the to engage the identification of an individual. \naffected staff and \nensure", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}, [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}], [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that Inconsistent information undermines the integrity of the employee records District\u2019s records and may complicate the employee service are duly updated history and retirement procedures. Where the errors in dates and brought to the of birth increase the length of service, it may lead to the attention of the irregular extension of employee service. \nMinistry of Public Service within a The Accounting Officer did not respond to this observation. \nspecified timeline for appropriate action. \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the The Accounting accuracy of the payroll including planning, budgeting and Officer \nshould payments for the period of four years (2019/2020-2022/2023). ensure that the \n", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}, [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Chservation Recommendation financial loss to the Government. \neffecting payments. In addition, the The Accounting Officer explained that these payments were amounts \nover approved, processed and have since been paid. \nremitted should be followed up with a view of recovery. \nb \nDelayed deletion of employees from the payroll \nI noted that UGX.5,018,027 was paid to 09 staff who had The", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}], "page": 18, "document_name": "Kapchorwa 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 deleting these Delayed removal of staff from payroll resulted into financial names from the loss to Government. \npayroll. For staff on transfer of service, The Accounting Officer explained that the names were the Accounting erroneously migrated to the pension payroll one month later. Officer \nshould initiate a process of transfer of salary payment to their new duty stations. Cc", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the DLG Staff Establishment \nI advise the Review of the establishment revealed; \nAccounting Officer i. Out of 553 approved positions, a total of 250 positions liaise with the were filled leaving a gap of 328 vacant positions. In District \nService addition, 25 positions were over-filled. \nCommission, the ii. The entity did not have an approved and costed staff Ministry of Public establishment for primary, secondary and tertiary Service and institutions while the staff structure for health facilities MoDPED to ensure issued by Ministry of Health was not incorporated into the that the vacant district approved structure. \npositions are filled as per the Understaffing hinders the District\u2019s ability to deliver its approved District objectives, while overstaffing affects the wage budget of the staff structure. District and could be an indicator of an inadequate staff I advised the structure. Accounting Officer to engage relevant The Accounting Officer attributed this to the need for services stakeholders \nto offered by the affected cadres to the health facilities as well as develop \nand the latest approved structure for health centres. \nimplement a costed staff structure for \nThe Accounting Officer explained that the payables were mainly composed:of YLP\u00b0--- and UWEP whose recovery has become a challenge since most of the groups", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}, [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 19, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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": "AREAS)", "page": 19, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nKapchorwa District received UGX.215,947,053 out of UGX.215,947,053 budgeted (100%) for the financial year 2022/23. Out of the UGX.215,947,053 received, the District spent UGX.215,947,053 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nCategory Activity \\| Planned Actual uantit \nuantit Piped Water Sub- \nDesign of Chemosong water \nThe following were my observations;--", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}, [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.1 Positive observations \noe All UGIFT projects were allocated water sources. \noe All the four projects were eligible as per list of capital investments all the realized UGX.215,947,053 was absorbed, leading to 100% absorption. \no The procurements complied with the PPDA guidelines. \ne Appraisal of planned projects was undertaken. \noe There was no mischarge of expenditure since the funds were incurred on item codes for which they were budgeted. \noe All the 4 activities were fully implemented. \no The water facilities had functional water user committee to ensure local ownership and long term usage of the facility. \no The design for Chemosong gravity flow scheme was approved by the Design Review Committee (Ministry of Water and Environment) \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.2.1 Conformity with the five-year development plan \nSec 5.4 (a) (i) of the Grant Guidelines (2022/2023) requires that the proposed investments are derived from the approved LG Development Plan. \nI reviewed the water grant work plans and noted that none of the budgeted projects were provided for in the approved five-year development plan as detailed in Appendix 5. \nAs a result, UGX.133,635,934 was spent on projects that are not in line with the entity's strategic goals. This affected the water project implementation in higher priority areas. \nThe Accounting Officer explained that during preparation of the 5-year development plan, the departmental objectives are captured i.e. to improve access of safe water to the community and protection of springs; therefore, it is not possible to capture specific projects since they are demand driven. \nI advised the Accounting Officer to undertake a needs assessment and feasibility study to inform grant priorities and thereafter capture them in the periodical development plans. \nS/N UGIFT Project Water - source Community Audit Conclusion place and status and \naccessibility to \nwater s status \nConstruction of Teryet River Kapneibei Teryet and Kwoti Funded by another SSS \nvillage \nsource from Central Govt Construction of None \nKaptanya \nNo water source put in Kaptanya SSS place \nAs a result, the Seed Schools had water constraints or surrounding communities did not get to benefit from water sources that were supposed to accompany the", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}, [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}]], "page": 20, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the resource envelope could not allow extension of piped water to Kaptanya Seed SS in the prior year. However, resources have been provided in the current Financial Year to extend piped water to the school. \nI advised the Accounting Officer to ensure that the planned water extension works are implemented as planned. \n4.1.2.3 Timeliness of procurements \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files revealed the following; \na) None of the 4 projects had their procurement adverts published by 30th June 2022, and \nb) None of the 4 projects had their procurement contracts awarded by 31st October 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}, [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}]], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that rain patterns within the region influenced the advertising of projects. \nFurthermore, it was revealed that the water level is lowest in the month of February and March, which then informs commencement of projects during the dry month and therefore the delay in advertising. \nThe Accounting Officer explained that the asset register would be updated with these assets. \nI advised the Accounting Officer to ensure that the asset register is update on time.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.2.5 Preparation and submission of quarterly reports \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report are 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for all the 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nNo = Details Deadline for Actual date of Comment \na submission submission \n1 Quarter One 10\" October, 2022 21\u00b0 November, 2022 Delayed \n2 Quarter Two 10\u00b0\" January, 2023 23\" February, 2023 Delayed \n3 Quarter Three 10\" April, 2023 28\" April, 2023 Delayed \\| [4\\_ Quarter Four \\| 10\" July, 2023 07 August, 2023 \\| Delayed \n\\| \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that one of the requirements before submission of reports to Ministry of Water and Environment is attachment of extract from the PBS tool which usually comes with system challenges in the PBS Quarterly Report generation thereby affecting timely preparation, extraction and submission of", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the MoFPPED on the PBS tool system challenges to ensure timely preparation of quarterly reports. \n4.1.2.6 Water quality \nSec 4.1.4 of the Grant Guidelines (2022/2023) require DLGs to test at least 20% of the already existing water sources across the LGs and 100% of all the new sources \n\u201cFailure 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 explained that for the sector to achieve 20% tests required there is need to acquire the water testing kits/equipment which are expenditure to buy. The water grant for non-wage is not sufficient to acquire testing kits in a year \nI advised the Accounting Officer to engage the relevant stakeholders for full budget realisation to ensure that all water sources are tested frequently and regularly as required by the grant guidelines. \n4.2. IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL \nTRANSFERS (UGIFT) PROGRAM \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKapchorwa District received UGX.1,905,709,665 out of UGX.1,905,709,665 budgeted to the implement the programme. The following activities were undertaken; \nSN \\| Activity \n1 Construction of Teryet Seed School Construction of Kabenywa Seed School \nConstruction of Kaptanya Seed School Overhaul of Ngasire piped water scheme \n\\| Planned Actual \\| quantity quantity \\| 1 1 \\| 1 1 \n1 1 1 1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \no Allthe five (05) UGIFT activities were budgeted for. o The UGIFT funds were all sufficiently accounted for. \n~-Irregular budget allocations may affect the effective provision: of health-services as", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}, [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], "page": 24, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer did not respond to this observation. \nThe Accounting Officer should ensure the proper allocation of grant funds as required by the guidelines. In addition, the Accounting Officer should ensure the alignment of expenditure codes in the programme with those in the PBS. \n4.2.2.2 Funding and Absorption \nOut of the approved budget of UGX.1,905,709,665, the district received UGX.1,905,709,665 (100%) resulting into no short fall.; Out of the received funds, UGX.1,725,709,665 (91%) was spent, thus leaving UGX.180,000,000 unutilized. Details are in the table below; \nApproved Warrants/ Expenditure \nbudget (UGX) Release (UGX) (UGX) \nums ser \nSSE REE TUNE 3 GT Se ee a ei \nnan \ntA \nCapital \ndevelopment \nRectang AT TR ETRTEEBTENGe \n1,905,709,665 1,905,709,665 1,725,709,665 \nUnder funding resulted in non-implementation of the following key activities; oe Supply of medical equipment to Ngangata HC III \nUnder absorption of released funds resulted in partial implementation of the following key activities; \nAs a result, health services were delayed to the intended beneficiaries. \nThe Accounting Officer acknowledged that the committed projects need to be implemented as per the work plan. \nI advised the Accounting Officer to ensure the Supply of medical equipment to Ngangata HC III is effected. \n4.2.2.3 Implementation of UGiFT activities \n4.2.2.3.1UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being \nThe Accounting\u201c \u2018Officer \u201cexplained that the district had challenges with land acquisition in Teryet S.S.S because the community provided less land that delayed the titling process. However, it was revealed that titling of Kaptanya S.S.S is ongoing and that the Sub-County had not completed the payment of the additional land so as to proceed and survey Kabeywa Seed S.S.S. \nThe Accounting Officer should engage all relevant stakeholders and expedite the land title processing for all affected schools. \n4.2.2.3.2Inspection of UGIFT Grant activities \nI conducted physical inspections on 25/11/2023 of Three (3) UGIFT projects implemented at UGX.1,651,871,735 to assess service delivery indicators. I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}, [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}]], "page": 24, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EI Project", "metadata": {"headings": [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Inspection Remarks \nPictorial Evidence Construction of Teryet Inspection on 25/11/2023- \\| \n\\| Seed School at Teryet structures for ICT Lab and \\| \nvillage \nscience laboratories have ee OO a \\| \\| \n\\| \nbeen roofed, plastered and \n; shutters installed but not \n5 \n\\| Contractor: painted. The contract period \nNgujjo Investments Ltd \nended in June 2023, staff The ICT \"lab is not yet \\| houses not built, and \nplayground not worked on. \nContract Amount: Contract was not completed \nUGX.975,000,000 with duration. \nAmount paid to inspection \ndate: \nThe science labs are not yet UGX.522,239,654 \npainted. 2 Construction of Kaptanya Inspection on 25/11/2023- \nSeed School at Kaptanya \nstaff houses were at window \nSub County. \nlevel, classroom blocks at \nring beam level, but quality Contractor: of work was good. \nBAM Construction Co. \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}, [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.3,059,426,760", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount to \nAs a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that the projects duration is still on going and the District will ensure completion within the period i.e. 30th June 2024. \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.3 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.663,159,514 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to 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: \n4.3.1 Positive observations \n\u00b0 The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}, [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], "page": 26, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \neo The District budgeted to receive UGX.245,022,652 and received UGX.245,022,652 representing 100% performance. \n\u00b0 The District undertook mitigation measures for projects/programs with related environmental and social impacts \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 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 \nProject ~-\\| Inspection Remarks \nPictoria \\| Evidence \nUGX.17,141,250 \nRehabilitation of e The leaking roof was repaired, tiles classroom block at \nwere cleaned and tile sheets \nGamatui Girls P/S \ninstalled. \ne The classrooms are being used. Contractor: \nBethel Contractors Co Ltd \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.19,962,600", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.19,962,600", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rehabilitation of e External walls were painted, veranda staff house at repaired \nKaptokwoi P/S at e The house needs cleaning before entering Kaptokwoi village. \nContractor: Gombe Vision Ent. Ltd \nContract Amount: UGX.17,500,000 \nAmount paid to inspection date: UGX.17,260,000 \nThe Accounting Officer revealed that the District would ensure timely completion of the inspected projects. \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.4 MICRO SCALE IRRIGATION \nI designed- audit procedures to assess whether: the - utilization of the Micro Scale Irrigation Program was done in accordance with the program guidelines. \nThe following were my observations; 4.4.1 Positive observations \noe UGX.11,260,000 collected from 10 farmers at the time of audit as co-payment funds were deposited on General Fund account. \no The Accounting Officer did proper allocation of funds for capital development and complementary activities based on the program expenditure guidelines. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], "page": 28, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District received UGX.254,775,715 out of UGX.254,775,715 budgeted (100%) resulting into full receipt. Out of the funds received UGX. NIL was spent on capital developments while UGX.8,150,000 (03%) on complementary activities. \ne Out of the total program receipts of UGX.254,775,715 UGX. 8,150,000 (03%) , \nwas utilized by the entity at the time of audit resulting into unspent balance of UGX.246,625,715. \nDetails are in the table below; \nRevised Warrants/ Total Variance % budget Release expenditur absorption e (as per \npayment \nA B (D/B)\\*100 Quarter one 00 00 \n00 \nQuarter two 84,925,238 84,925,238 84,925,238 00 Quarter 84,925,238 84,925,238 84,925,238 00 three \nQuarter Four 84,925,238 84,925,238 8,150,000 76,775,238 10 254,775,715 254,775,715 8,150,000 246,625,715 03 \nAs a result of the budget short falls key program activities such as supply of irrigation \n> => -\u00b04.4,2,2 Implementation of the Micro irrigation program \n\u00b0 = -", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}]], "page": 28, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= 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; o Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF. o The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. o The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. e The supply and installation of equipment. e The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; o A review of the detailed program work plan revealed that the district spent UGX.8,150,000 out of UGX.63,693,929 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. o The ten (10) farmers who co-funded had not been supplied with irrigation equipment. Details in Appendix 7. o A review of the receipts/bank deposit slips and bank statement revealed that UGX.11,260,000 out of the expected UGX.11,260,000 was collected from 10 farmers at the time of audit leading to under collection of UGX.0. Audit further noted that out of the co-payment funds collected of UGX.11,260,000, UGX.11,260,000 had been transferred to TSA account. In addition, by the end of the FY, the District had utilized UGX.0 out of UGX.11,260,000. As a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. 4.5 UTILISATION OF DISCRETIONARY- DEVELOPMENT EQUALIZATION- GRANT-. (DDEG) NON-USMID GRANT Discretionary Development Equalization Grant (DDEG) is a fiscal transfer reform developed to ensure equitable distribution of resources to Local Governments, so that those Local Governments which are less well-off are able to catch up with other areas in accordance to Article 193 (4) of the Constitution. The DDEG is structured based on the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}], "page": 30, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All budgeted funds were received. \no All the projects were implemented as planned. \nallocation\u2019 by~UGX:: 23;494,869 (15%), Investment Servicing and Monitoring was = under allocated by UGX. 3,151,834 (2%) as shown in the table below. \nMain \nThreshold as per Actual percentage Approved Variance Audit Expenditure the guidelines (budget) budget \nItems", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Din", "metadata": {"headings": [{"headings_0": {"content": "(Din", "page": 31, "level": 8}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Infrastructure vo 1 \n41,833,264 (26.7%) \nProjects \n43.3 [imoveret Performance", "metadata": {"headings": [{"headings_0": {"content": "(Din", "page": 31, "level": 8}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[mn Maximum", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15% 9 mn aso Investment Maximum 10% 103,815,737(66.3%) \nover Servicing and 15,663,246 allocation Monitoring \n-56.3% \nData collection Maximum 5% 10,983,457 (7%) 71623 \nover", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- allocation BR Eee 156763274581]. Sn", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Irregular budget allocations may affect the proper implementation of Infrastructure Projects \nThe Accounting Officer noted the observations. \nThe Accounting Officer was advised to ensure that the District undertakes proper budget allocations going forward. \n4.5.3 \nInspection for service delive \nrojects implemented in 2022/23 \nI sampled two (2) projects with a total expenditure of UGX. 41,833,264 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. \nThe following was observed; \nSub project/Sub Details of findings \nPictorial evidence groups \n1 Renovation of Kapsinda The renovation was well \nSub County Offices. \ncompleted within the contract \nperiod \nContract \nAmount: UGX.32,770,264 \nAmount paid to \ninspection date: \nPhoto showing state of \nThe Accounting Officer should ensure-that-the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.6 \nREVIEW OF KAPCHORWA DISTRICT HOSPITAL OPERATIONS \n4.6.1 delivery \nExamination of stores records revealed that management experienced delays in delivery of medicines and sundries to the hospital by National Medical Stores. \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer revealed that delayed delivery of drugs occurs at National Medical Stores where they sometimes supply outside their delivery schedule. Furthermore, the increased population of clients at the hospital worsens this situation where drug supplies run out of stock before the next supply. \nThe Accounting Officer was advised to engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}, [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}]], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.6.2 Expired Drugs Chapter 8.2 of the M.O.H essential medicines and health supplies management Manual (EMHS) 2018, requires that all expired medicines are recorded in a register along with the price and that at the end of a reporting period (quarterly), the total value of expired stock that has expired are to be calculated and included in the facility's regular reports. It also requires the Accounting Officer to designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. An inspection of the Hospital stores and an analysis of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs, these were kept together with live medicines in the same stands in the stores. Furthermore, management did not provide the values of the expired drugs did not budget for the disposal of the expired drugs. Expiry of stocks leads to financial loss and poor service delivery to the public. Poor handling of expired drugs increases the risk of expired drugs mistakenly dispensed to unsuspecting patients or ending up on the open market. 4.6.3 Stock-Outs and Non-Delivery of Medicines\u2018and Medical Supplies An interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs. Drug stock-outs are not only detrimental to the life of patients who need these drugs, but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. The Accounting Officer revealed that the stock outs in hospital are as a result of the high influx of patients from the neighbouring districts of Kween, Bukwo, Amudat and Bulambuli Districts. Furthermore, the non-delivery of medicines and medical supplies is always communicated to NMS. Hospital continues to request for emergency medicines though not sustainable. The Accounting Officer should continue liaising with the relevant stakeholders to ensure timely release of all the needed drugs. 4.6.4 Understaffing in Health Facilities Section 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public Service detailing out the staff structures that need to be adequately filled for efficient", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}, [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}]], "page": 32, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "urgent", "metadata": {"headings": [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], "page": 34, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This affects service delivery at the Hospital. \nThe Accounting Officer revealed that the high number of patients being treated at the Hospital causes this. \nI advised the Accounting Officer to engage the relevant stakeholders so that the hospital is elevated to regional referral status so that it caters for the increased patient load in the region. \n4.6.7 Dilapidated Buildings \nThe Public Service Standing Orders state that the management of all Government properties in a given Ministry, Department or Local Government is the direct responsibility of the Responsible Officer, who shall make arrangements for the \nMore than 75% of staff do not have accommodation as few uses the unipots. \nCongested and dilapidated hospital stores \nFurthermore, I also noted that the Hospital sewage system is completely outdated. It was revealed that this was made of the asbestos type of pipes of the 1960s and it was budgeted for a very small population served by health centre IV, this has never been replaced and inconveniences hospital operations a lot because it oozes out", "metadata": {"headings": [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}, [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}]], "page": 34, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "frequently.", "metadata": {"headings": [{"headings_0": {"content": "frequently.", "page": 35, "level": 1}}, {"headings_1": {"content": "urgent", "page": 34, "level": 8}}], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer revealed that the Hospital structures were constructed in the 1960s to accommodate drugs of a health centre IV and they are still in existence. \nThe Accounting Officer should carry out an assessment to establish or confirm whether or not the structures shouldn\u2019t be condemned and destroyed as soon as", "metadata": {"headings": [{"headings_0": {"content": "frequently.", "page": 35, "level": 1}}, {"headings_1": {"content": "urgent", "page": 34, "level": 8}}, [{"headings_0": {"content": "frequently.", "page": 35, "level": 1}}, {"headings_1": {"content": "urgent", "page": 34, "level": 8}}]], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "possible.", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the \nthe preparation-of financial statements that are free from material misstatersent-whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG Council\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}, [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], "page": 36, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00a9 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. oe Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG Council's internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG Council\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the DLG Council to fail to From the matters communicated withthe Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}, [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "finance", "metadata": {"headings": [{"headings_0": {"content": "finance", "page": 38, "level": 2}}, {"headings_1": {"content": "possible.", "page": 35, "level": 1}}], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 PDM SACCOs in Kapchorwa DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income-generating activities. The district also received UGX. 58,032,849 for the PDM Administrative costs, which was paid to PDCs. \n5.2 Positive Observations \n\u00b0 The HLG Core Implementation team was fully constituted as per the guideline. The quarterly performance reports, 4 quarterly performance reports were prepared. \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 58,032,849 out of which, all UGX. 58,032,849 was received. \nThe PDC was fully constituted in all the 10 sampled SACCOs as per the guidelines and the PDC a leadership vetting committees were elected and", "metadata": {"headings": [{"headings_0": {"content": "finance", "page": 38, "level": 2}}, {"headings_1": {"content": "possible.", "page": 35, "level": 1}}, [{"headings_0": {"content": "finance", "page": 38, "level": 2}}, {"headings_1": {"content": "possible.", "page": 35, "level": 1}}]], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inaugurated.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 10 PDCs held 3 out of 4 quarterly meetings and prepared quarterly performance reports. All the 10 SACCOS had fully constituted SACCO boards All the members of the board members in the 10 SACCOs filled in expression of interest forms prior to being elected board members. UGX 58,032,849 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. The training of trainers (Core Implementation team) was conducted on 6\" \u2014 8\" June 2022 after which field work was undertaken from 10\" June to end of July and the consolidated Training Report is hereby attached for verification Training of local experts was carried out in all the 10 sampled parishes. The HLG core implementation team did train households and enterprise group leaders in 58 parishes on household visioning and enterprise analysis. All 10 sampled SACCOs signed PRF financing agreements before funds were transferred to them. Funds were transferred to all 10 sampled SACCOs with evidence of submission of attestation form to the Secretariat. The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets, which ensured the implementation of prioritized road projects. \u20185.3.1 Planning and Budget Performance\u2019 I reviewed the Kapchorwa District approved work plan and budget for PDM activities and noted the following. 5.3.1.1 District Paragraph 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. A review of the District budget and work plans revealed that no priorities were received from the Sub Counties; and none was incorporated in the entity\u2019s budget/work plan. Failure 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. The Accounting Officer did not respond to this observation. I advised the Accounting Officer to ensure that priorities from Sub Counties are identified and incorporated in the DLG/MDA\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. 5.3.1.2 SACCOs Paragraph", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}, [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Pillar 3, (22\u2122 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;", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe structures are summarized as below; \no The HLG Core Implementation Team shall constitute the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}, [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}]], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Parish Development Committee (PDC), which comprises seven members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass byelaws, 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 o \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 oe \nthat PDM 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 Council, Parish and SACCO level and made the following observations; \nGovernance \nObservations Structure \nParish Development \ne The PDCs did not prepare parish priorities and action Committees (PDC) \nplans for the FY 2022/2023. For those that developed, the priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. APPENDIX 9 \nGeneral Meetings by \n58 .PDM SACCOs did not include the bank account", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}]], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0 ~All- quarterly meetings were held and Quarterly Performance Reports -were-- ---- prepared for all the SACCOs, however, no evidence was presented for verification to confirm this. \ne The guidelines by MoFPED directed that accounts be opened and funds transferred to the SACCO accounts by 28th June 2022; later on conditions to access the PDM Project Revolving Fund were provided by the banks through \nan understanding with MoFPED to have a special resolution and other requirements before funds were accessed. \ne The Budget Execution Circular for Financial Year 2022/2023 issued in June \n2022 gave Guidelines to open SACCO Accounts and transfer funds accordingly \nsince the AGMs had not been held. \ne The forms were not presented for verification. \noe The Executive Committee and Sub-Committees are functional. Please find attached Minutes and Reports accordingly for verification. \nI advised the Accounting Officer to: \noe Continue sensitising PDCs about holding all quarterly meetings; o Ensure SACCOs have fully constituted Boards, and; \ne Ensure these committees are always functional. \n3347 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of o \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its e \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development oe \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The \nSN Nature of registration - Observations = \n=", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}]], "page": 42, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Registration of PDM SACCOs \\| All 58 SACCOs were registered under the Cooperative Societies Under the Cooperative Act. \nSocieties Act \n2; Licensing of PDM SACCOs All 58 SACCOs were not licensed Under the Microfinance Under the Microfinance Institutions Money Lenders Act \nInstitutions Money Lenders As a result, enforcement of recovery of PRF from beneficiaries by Act \nthe PDM SACCOs may be legally challenged leading to loss of funds.\n2. Registration of Enterprise I noted that all 119 enterprise groups in 10 PDM SACCOs were Groups as Community Based registered by the Community Development Officers at the Sub", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Organizations", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "County as Community Based Organizations (CBOs).", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Signing of PRF Financing e UGX. 5,800,000,000 was transferred to 58 SACCOs with signed Agreements PRF financing agreements.\n5. Submission of Attestation e UGX. 5,800,000,000 was transferred to 58 SACCOs with Forms by the Accounting \nevidence of attestation form to the Secretariat as detailed in Officer (AO)", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "There was a risk of disbursing funds to beneficiaries that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer explained that: \no The PDM Secretariat did not provide guidance on licensing of PDM SACCOs in the entire country. The SACCOs are still at a young stage and being", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}, [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}]], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "groomed.", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The updated lists would be availed during verification, which was not done. oe \nI advised the Accounting Officer to: \noe Ensure the SACCOs are licensed. \noe Ensure that parish chiefs update their PDM member registers. \n5.3.1.8 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref:", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}, [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A loan applicant must be a member of a-registered subsistence household on the @ \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \no Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}, [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}]], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Insurance Policy e97 PRF beneficiaries who carried out The Accounting Officer for Farming farming enterprises in 10 PDM should ensure that", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs did not obtain agricultural insurances \nis insurance policies from UAIS. \nundertaken for farming enterprises. \nLack of recourse in form of insurance \nwill expose the farming enterprises to \nthe adverse effects of climate change \nand may result into failure to recover \nthe loan funds. \nAccounting Officer explained that insurance Policy Guidelines were not affected by the PDM Secretariat. However, there is low awareness among citizens about the insurance 1 \nsubject; Accounting Officer will engage relevant stakeholders as advised. \nThe Accounting Officer explained that: \noe The loan Beneficiaries were selected through the PDMIS and that this system used set perimeters to categorize beneficiaries as either subsistence 'yes' or 'no' which was a form of wealth ranking. Furthermore, the District carried out \no \\* Ensure that enterprise groups have: evidence of registration with the Sub- County Community Development Officers before qualification to receive", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}, [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 45, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 44, "level": 2}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 45, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 44, "level": 2}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gea", "metadata": {"headings": [{"headings_0": {"content": "Gea", "page": 45, "level": 1}}, {"headings_1": {"content": "funding.", "page": 45, "level": 1}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ORIGIN A; COpy", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023 \nAPPENDICES APPENDIX 1:", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}, [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}], [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], "page": 46, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Performance \nLocal \nRevenue No Source \nApproved budget Actual Collections \\| Variance Tax Revenues \nI Reasons for under/over collection \nI Local Services Tax \n60,000,000 192,039,380 \\| -132,039,380 Not given \\| 2 Land fees 29,229,000 29,229,000 Not given 3 Business Licenses 16,000000 16,000,000 Not given 4 Other tax revenues \n38,000,451 21,048,091 16,952,360 Not given \\| \nNon-Tax Revenues 0 \n1 Other Property income 12,000,000 0 12,000,000 Not given 2 Dividends \n> \n3 Rent \n20,000,000 89,358,358 - 69,358,358 Not given \\_\\| \n4 Other property income (disposal of assets) \\| 10,000,000 0 \n10,000,000 Not given \\| Sale [= 5 of goods and services \n6,300,000 6,300,000 \\| Not given \\| 6 Administrative fees and licenses 93,000,000 2,585,000 78,415,000 \\| \nNot given 7 Court fines and Penalties \n\\| \n8 Other fines and Penalties \n\\| \n9 Miscellaneous Revenue \nTotal Revenue \n266,229,451 311,330,829 - 45,101,378 \nNo. \nBudget Output Out-put Activities Audit comment Audit comment Management \\| \nCode budget indicators \u2018\\| on on targets Response HUMAN CAPITAL 320080 Support to Hospitals \nDEVELOPMENT \nMedical The number of Not indicated None given 180,000,000 equipment for equipment to be \nNgangata HC III supplied not \nspecified \n43 \nAppendix 3: Implementation of planned outputs \nSchedule 1: Fully implemented out-puts \nProgram \nSub-program PIAP (Program Budget Output Total Out-put Total No Number of fully", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure activities in implemented : Action Plan) Output \nthe out-put activities 01-Human Capital 01-Education,Sports and basic requirements Capacity \n354 354 Development skills Strengthening 1,206,857,020 \nNatural Resources, Water Resources Planning and Budgeting 000006-Planning and 104,781,628 2 \n2 Environment, Climate Management services Budgeting services \nChange, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Capital Population Health, Safety Hospitals and HCs Support to Hospitals 139,849,695 2 \n2 Development and Management rehabilitated/expanded \nGovernance And Security Institutional Coordination Administrative support Administrative and 41,833,264 2 \n2 services enhanced \nSupport Services \n\\| \nIntegrated Transport Transport Infrastructure Capacity of existing 260009 Road 170,328,725 3 \n3 Infrastructure And Services and Services Development transport infrastructure Maintenance \nand services increased.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Schedule 2: Partially Implemented out-puts \nTotal 1,663,650,332 366 366 \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number of No of partially No of expenditure activities fully implemented activities that UGX \u2018000\u201d in the implemente activities were not output d activities implemented a 01-HUMAN 01- Basic Requirements Capacity 1,206,857,020 19 16 03 00 CAPITAL Education,Sports And Minimum Strengthening \nDEVELOPMENT And Skills Standards Met By \nSchools \nAnd \nSchedule 3: Not Implemented Out-Puts \nTraining Institutions \n\u2018 \nNo. Program Sub-Program PIAP-Outs Budget Out-Put Total Out-Put Total No Number Of Fully Expenditure Activities In The Implemented Activities [a \\| UGX \u2018000\u201d Out-Put : None None None \\| None None \\_ [one : \\| \n44 \n\\| PROGRAM \\| \n\\| SN \nSUB PROGRAM OUTPUT PROJECT BUDGET \\| PAID \\| \n1 01-HUMAN CAPITAL DEVELOPMENT 01-Education,Sports and skills Capacity", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Strengthening", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 48, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n\\| \nConstruction of 1,000,000,000 \\| 82,799,329 Teryet sec sch \n2 O1-HUMAN CAPITAL DEVELOPMENT 01-Education,Sports and skills Capacity \nConstruction of 200,000,000 \\| 46,907,652 Strengthening Kabeywa\\_seed sch \n3 01-HUMAN CAPITAL DEVELOPMENT 01-Education,Sports and skills Capacity \nConstr of kaptanya 3,059,426,760 \\| 905,710,000 Strengthening seed school \n\\| Total 4,259,426,760 \\| 1,035,416,981", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 48, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}, [{"headings_0": {"content": "Strengthening", "page": 48, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}]], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Appendix Mischarges.", "metadata": {"headings": [{"headings_0": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}, {"headings_1": {"content": "Strengthening", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4:", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN EFT / Payment Supplier Description/Purpose Check Date \nNumber \nWrong Wrong item code Department Amount Account charged \nCode \ncharged \n1 6391688 26/06/2023 KAPCHORWA DLG Training district and SCC on FIS \\| 228002 Maintenance - Production 1,497,956 EFT CASH A/C system \nVehicles \n4606402 28/03/2023 CHEMUSTO Agric ext facilitation Q.3 2022/23 228002 Maintenance - Production 1,000,000 2 EMMANUEL FY Vehicles \n985927 \n3 6391688 26/06/2023 KAPCHORWA DLG \\| Training district and SCC on FIS \\| 228002 Le", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}, [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Production 1,497,956 EFT CASH A/C system \nVehicles \n4 4620302 28/03/2023 MUTINGI JOEL Agric ext facilitation Q.3 2022/23 228002 Maintenance - Production 1,000,000 \n\\| 985925 FY Vehicles \n5 4620552 28/03/2023 MWASIWA DAVID Agric ext facilitation Q.3 2022/23 228002 \\| Maintenance - Production 1,000,000 \\| 985935 FY Vehicles \n2471154 01/12/2022 TEGERES \nBalance of materials for Chekwatit 227004 Fuel, Lubricants and Roads and 16,923,709 \n6 HARDWARE Bridge Oils Engineering LIMITED \n\\| \n4 3155730 19/01/2023 ONZU MUSA general service of the vehicle Reg 227004 Fuel, Lubricants and Administration 800,000 ISMAIL No UG0938Z Oils \n\\| \n6391688 26/06/2023 KAPCHORWA DLG Meeting with staff & \n8 EFT CASH A/C workers", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "agric ext 221011 Printing, Stationery, Production 760,000 Photocopying and", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 3}}, {"headings_1": {"content": "4:", "page": 48, "level": 8}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6391688 26/06/2023 KAPCHORWA DLG \\| Training district and SCC on FIS 221011 Printing, Stationery, Production 1,449,779 9 EFT CASH A/C system \nPhotocopying and", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 3}}, {"headings_1": {"content": "4:", "page": 48, "level": 8}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n10 4375493 22/03/2023 MWASIWA DAVID Demo on banana MGT & soil \\| 221011 Printing, Stationery, Production 3,574,200 985935 conservation at Gamogo SC \nPhotocopying and \n45 \nSN EFT / Payment Supplier Description/ Purpose Check Date \nNumber \nWrong Wrong item code Department Amount Account charged \nCode \ncharged", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}, [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}]], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4600738 28/03/2023 AMADI JOSEPH Agric ext facilitation Q.3 2022/23 221008 Computer supplies Production 1,000,000 11 1008117 FY and Information Technology (IT) \n5896088 15/06/2023 TECHKA IT & GEN Payment for photocopying and 221008 Computer supplies Health \n1,675,000 12 \nENT LTD assorted stationary DHOS office \nand Information", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology (IT)", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5302241 17/05/2023 CHEROTICH Facilitation of PDM committees 221008 Computer supplies Production 2,500,000 13 \nJIMMY 826489 Kabeywa S/C Q.2 &Q.3 \nand Information \n\\| \n6388622 26/06/2023 CHEMONGES PDC facilitation Q.4", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 49, "level": 2}}, [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology (IT)", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "221008 Computer supplies Production 1,500,000 14 FRANCIS 826384 and Information Technology (IT) I 15 3665507 06/02/2023 KAPCHAI PRIMARY Tranfer of capitation of grants UPE 263311 Conditional transfers Education \n3,408,000 SCHOOL \nQ3 to kapchai p/s f/y 2022/2023 \nfor Agric. Ext Salaries \n16 3665515 06/02/2023 KAPSIRIKWO Tranfer of grants of UPE to 263311 Conditional transfers Education 6,047,483 PRIMARY SCHOOL kapsirikwo p/s q3 f/y 2022/2023 \nfor Agric. Ext Salaries \n17 3665516 06/02/2023 KAPSUKUNYO Tranfer of grants of UPE to 263311 Conditional transfers Education 3,883,117 PRIMARY SCHOOL kapsukunyo p/s q3 f/y 2022/2023 \nfor Agric. Ext Salaries \n18 3665522 06/02/2023 KAPKWAI \nTranfer of grants of UPE to 263311 Conditional transfers Education 4,337,450 PRIMARY SCHOOL kapkwai p/s q3 f/y 2022/2023 \nfor Agric. Ext Salaries \n5882859 15/06/2023 KHAYIYI SARAH \\| Being payt for Sanitation week 263311 Conditional transfers Water \n4,007,000 19 \n862137 \n2656084 14/12/2022 TOT", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}, [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "commemoration and awarding of for Primary Education \nbest in Sipi S/c \nPayment for balance 4 completion 263311 Conditional transfers Health \n10,156,045 20 \nINVESTMENTS of Gamogo HCIII maternity and \nfor Primary Education \nCOMPANY LTD childrens ward \n3378505 25/01/2023 SEBEI OVERALL Payment for retention for 263311 Conditional transfers Health 6,753,867 GENERAL \nconstruction of staff house and for Primary Education \n21 \nAGENCIES (SOGA) latrine in chemosong HCIII \nLIMITED \n22 1777701 01/11/2022 KHAYIYI SARAH Triggering in 10 villages of sipi sub 263311 Conditional transfers Water \n2,184,000 862137 county \nfor Primary Education \n23 2442604 01/12/2022 KHAYIYI SARAH Household visits to the 10villages 263311 Conditional transfers Water \n2,000,000 862137 of Sipi sub county \nfor Primary Education \n24 5882859 15/06/2023 KHAYIYI SARAH Data collection in amukol sub- 263311 Conditional transfers Water", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,587,800", "metadata": {"headings": [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n46 \n\\| SN EFT / Payment Supplier Check Date \nNumber", "metadata": {"headings": [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}, [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Description/Purpose", "metadata": {"headings": [{"headings_0": {"content": "Description/Purpose", "page": 50, "level": 8}}, {"headings_1": {"content": "1,587,800", "page": 49, "level": 2}}], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wrong Wrong item code Department \\| Amount Account charged \nCode \ncharged \n862137 \\_\\_\\|\\_ county \nfor Primary Education \n\\| 4613914 28/03/2023 KHAYIYI SARAH House to house visits in sipi sub- 263311 Conditional \n25 \ntransfers Water 2,139,000 862137 county \n\\_\\_\\| for Primary Education \n26 4613914 28/03/2023 KHAYIYI SARAH ODF Verification by sub-county 263311 Conditional transfers Water", "metadata": {"headings": [{"headings_0": {"content": "Description/Purpose", "page": 50, "level": 8}}, {"headings_1": {"content": "1,587,800", "page": 49, "level": 2}}, [{"headings_0": {"content": "Description/Purpose", "page": 50, "level": 8}}, {"headings_1": {"content": "1,587,800", "page": 49, "level": 2}}]], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "998,000", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "862137 leadership for Primary Education \n27 4613914 28/03/2023 KHAYIYI SARAH Certifying ODF Villages by district 263311 Conditional transfers Water \n813,000 862137 leadership \\|\\_for Primary Education \n4233710 07/03/2023 SEBEI OVERALL Balance for Chemosong HC111 263311 Conditional transfers Health \n5,156,905 \n28 GENERAL \nfor Primary Education \nAGENCIES (SOGA) \n\\| \\| LIMITED \n\\| Total 89,650,267 \nility, a : ix \nConforn \nvi \n\\| \nal, \nin \napproval \nand \nSN Projects/ \\|", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}, [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}]], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "re gister \nWater \nBudgeted Expenditure Is the facility Is the Were Has it been Was the facilities \nAmount \nincluded in budgeted appraisals recorded in design : the facility conducted? the asset approved development \\| eligible? register? ? \n. plan? \n1 Completion of Kabeywa- Chepterech Water Main 40,000,000 39,637,026 No Yes No No No and Repair work \n2 \\| Overhaul of Ngasire Piped Water Scheme 80,086,725 60,740,488 No Yes No \\| No No \n3 Protection of Cheret, Chemenden spring and 7,500,000 6,364,800 No Yes No No No kaptokwoi cliff spring \n4 \\| Design of Chemosong water scheme 30,000,000 26,893,620 No Yes No \\| No Yes \n47", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}, [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}]], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 6: Testing of water sources \nS/N Water Source/ Project Category Test Status Test result 1 Kamakoyon Existing Tested Successful 2 Ayomabach Existing Tested Successful 3 Kamaran Existing Tested Successful 4 Kaptorotwo Existing Tested Unsuccessful 5 Luimet Existing Tested Successful 6 Kasabit Existing Tested = Successful 7 Chepskuroi upper Existing [rested Tested Successful 8 Ririma \u2014 Existing Successful 9 Ketia Existing Tested Successful 10 Namasira Existing Tested Successful 11 Malera Existing Tested Successful 12 Seron Existing \u2014 Tested Successful 13 Kamworemwo Existing Tested Successful 14 Kapchemit Existing Tested Successful 15 Kokorwet Existing Tested Successful 16 Tokol Existing Tested Successful 17 Kaptokol \\| Existing Tested Successful 18 Kikuyu \\| Existing Tested Successful 19 Chesagat \\| Existing Tested Successful 20 Kapcherup \\| Existing \\| Tested Successful 21 Mulyaboi Existing \\| Tested Successful 22 Reberwo Existing Tested Successful 23 Anio-Pebe Existing Tested Successful 24 Kumwenu Existing Tested Successful 25 Kapchemono \\| Existing Tested Successful 26 Bunuzaki \\| Existing Tested Successful \n48 \nAPPENDIX 7: State of co-payment funds \nSN NAME AMOUNT 1 Chemutai Victoria 2,260,000 2 Arapkumbe Tonny 1,000,000 3 David Kissa Kitiyo \n1,000,000 \n4 Kurong James 1,000,000 5 Chemangei Awadh 1,000,000 6 Musobo Joseph Bukose 1,000,000 7 Yapyeko Jesca Kuka \n1,000,000 \n8 Cheptai Fred 1,000,000 9 Sande Moses 1,000,000 10 Chesakit Bashir 1,000,000 TOTAL \n11,260,000 \n49 \nAPPENDIX 8: Disbursement of Parish Revolving Fund (PRF) to the Households \nAPPENDIX 8: \nDisbursement of Parish Revolving Fund (PRF) to the Households \nVote Name Parish Name PDM SACCO Name Total PRF received \nTotal % age disbursed Remarks (2021/2022 & Disbursements \n2022/2023 \nLoans \n(A) (B (C) = (B/A) \n1 Kapchorwa DLG Tumboboi Tumboboi Kaptanya 108,427,575 400,000 0.4 Only one beneficiary Parish PDM SACCO \nreceived on the \n2 Kapchorwa DLG Kaptokwoi Kaptokwoi Kaptanya Parish PDM SACCO \nlaunching of PDM 0.4 -do- \n3 Kapchorwa DLG Ngasire Parish Ngasire Munarya 107,827,575 1,000,000 0.9 -do- PDM SACCO \n4 Kapchorwa DLG Munarya Parish Munarya Munarya 108,327,575 500,000 \nPDM SACCO \n: 0.5 \n5 Kapchorwa DLG Chepterech Chepterech 107,827,575 1,000,000 0.9 -do- Parish Chepterech PDM \nSACCO \n6 Kapchorwa DLG Tangwen Parish Tangwen Kabeywa 108,828,150 0 0.0 -do- PDM SACCO \n7 Kapchorwa DLG Gubongoi Parish Gubongoi Kabeywa 107,827,575 1,000,000 0.9 -do- PDM SACCO \n8 Kapchorwa DLG Katongo Parish Katongo Gamogo 107,827,575 \n-do- PDM SACCO \n9 Kapchorwa DLG Sulu Parish Sulu Gamogo PDM 107,828,150 1,000,000 \nSACCO \n10 Kapchorwa DLG Kapkwirwok Kapkwirwok Sipi 107,227,575 1,600,000 \n-do- Parish PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}, [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}]], "page": 51, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,080,376,900", "metadata": {"headings": [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], "page": 53, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,900,000 \n50 \nAppendix 9: Functionali SN \nDoes the Were Did the PDC Did the PDC Were How much Remarks \\| \nmembership quarterly prepare parish prepare parish 5 quarterly funding was \nof the Parish meetings priorities and year plan as performanc received for the Development held? action plans for stipulated Annex e reports PDC activities? \ncommittee \nthe \nFY 2 structure of the prepared? \n(PDC) include \n2022/2023 as per parish plan of the \nthose \nAnnex 1 format Governance and \nstipulated in of parish Administration \nthe \npriorities of the pillar operational \nguidelines? \nGovernance and manual, Feb. \nAdministration 2022? \npillar operational \n\\| \nmanual, Feb. \n2022?", "metadata": {"headings": [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}, [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}]], "page": 53, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tumboboi Kaptanya Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Kaptokwoi Yes No No No No Each PDC member No evidence of priorities Kaptanya PDM \nreceived shs 40,000 prepared, s/c chief under SACCO \nfor the 3 qrts from paid the PDC. \ns/c chief \nNgasire Munarya Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Munarya Munarya Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Chepterech Yes No No No No Shs 750,000 \nChepterech PDM \nSACCO \nTangwen Kabeywa Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Gubongoi Kabeywa Yes No No No No Shs 750,000 No evidence of priorities PDM SACCO prepared Katongo Gamogo Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO \\|\\_prepared Sulu Gamogo PDM Yes Yes No \nNo \nYes Shs 750,000 No evidence of priorities \\| \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], "page": 54, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prepared", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}], "page": 54, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kapkwirwok Sipi Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared \n51 \nAPPENDIX 10; Functionality of PDM SACCO Board \nSN. Vote Name Parish Name Name of SACCO \nDate of board member Remarks", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}, [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}], [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}], [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 2}}, {"headings_1": {"content": "prepared", "page": 54, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Tumboboi Kaptanya PDM No board meeting minutes Kapchorwa DLG Tumboboi Parish SACCO 24/01/2023", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 2}}, {"headings_1": {"content": "prepared", "page": 54, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 2}}, {"headings_1": {"content": "prepared", "page": 54, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2.", "metadata": {"headings": [{"headings_0": {"content": "| 2.", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kaptokwoi Kaptanya PDM \nNo board meeting minutes Kapchorwa DLG Kaptokwoi Parish SACCO 24/01/2023 \\|", "metadata": {"headings": [{"headings_0": {"content": "| 2.", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kapchorwa DLG Ngasire Parish Ngasire Munarya PDM SACCO 24/01/2023 \nNo board meeting minutes Munarya Munarya PDM \nNo board meeting minutes Kapchorwa DLG Munarya Parish SACCO 24/01/2023\n4. Chepterech Chepterech PDM No board meeting minutes Kapchorwa DLG Chepterech Parish SACCO", "metadata": {"headings": [{"headings_0": {"content": "| 2.", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "24/01/2023", "metadata": {"headings": [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tangwen Kabeywa PDM \nNo board meeting minutes Kapchorwa DLG Tangwen Parish SACCO 24/01/2023 \nKapchorwa DLG Gubongoi Parish \na Gubongoi Kabeywa PDM Katongo Gamogo PDM Kapchorwa DLG Katongo Parish SACCO \nNo board meeting minutes Not seen in minutes \nNo board meeting minutes 24/01/2023 \nKapchorwa DLG Sulu Parish \\| Sulu Gamogo PDM SACCO 23/01/2023 \nNo meeting minutes \nboard \nKapchorwa DLG Kapkwirwok Parish Kapkwirwok Sipi PDM SACCO 24/01/2023 \nNo board meeting minutes \n52", "metadata": {"headings": [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}, [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kasese District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Kasese District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..59fd73b04e46a3fcc596deef15bd860b554348b8 --- /dev/null +++ b/reports/chunks/Kasese District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASESE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nQiprirreetteateessennanessatastsesneessnennnseceneansasoncaseeanessotesauessuressuossarsanscenuvetstessureranerannsstsassnipesnatiaderbon sooipuaddy coon TAGOW LNAWdO1SAdC HSTdVd SHL IO NOILVINAWSIdWI \n9\u00b0E Jgrnenseeeeenseteneneeeeeeensertnn NOLLVISISFT HLIM IINVIIdWOI 40 LIGNV SHL NO INOdIN pgreneneenteeeeneenenteseessensssstesent nennen een ennnttnonn SALLTITSISNO4SIN INLLYO4IN", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "YIHLO", "metadata": {"headings": [{"headings_0": {"content": "YIHLO", "page": 2, "level": 3}}], "page": 2, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ET SLNAWALVLS TVDDNVNI4 40 LIGNV 3HL 904 ALTTISISNOISIYU S,YO\\_LIANV ET een anne SLNAWALVLS TWIODNVNIS AHL YOs ALTIIGISNOdSAY \nS,LNAWSSVNV gg neentenenenteenseseentneesesenteest sense sense pent nenn nern NOLLVIWNOHNT", "metadata": {"headings": [{"headings_0": {"content": "YIHLO", "page": 2, "level": 3}}], "page": 2, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "YIHLLO", "metadata": {"headings": [{"headings_0": {"content": "YIHLLO", "page": 2, "level": 3}}, {"headings_1": {"content": "YIHLO", "page": 2, "level": 3}}], "page": 2, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "gznneeneeneenentneensensenssenensesenseeensent erstens SONIANIS II4TDI4S ALLLNI NIHIO \nSE gzneeeeneeeeneneneennernetenensteseesteseret erento NOLLVOTSNL IIVIS ODIN \nFE yEnneneeeeeneenenseneentenenseeeneerenenee enter ennstanensts INVU9 LNSWdOTSASC NOLLVONAI \nEr\u00a3 Gi[rritrrestretsnesstensnetannnentsnasscansescanesnarsoesavessaunessunanansusanvonadneeesseseavesstsneerbassiassssaeersnsssetient WVNDONd (1419N) SA34SNVAL TVISIH TV LNAWNVWIFAODYILNI VANVON 40 NOLLYLNIWIIANI \nTE Gc tteeeeaessasenssasetsssessanesestiencssseansonsscnnsntenseossuessatensasonsesesnnneseunarceseneesercnsteenerennnnsnn (99Sssma) INVAD IWNOLLIGNOD NOLLVLINVS CNV AlddNS YILVM 1vaNa LDIALSIO \nTE ST (SVAYV SNI04) SAWWVWADOAI/SLNVAD LNIWNWFAOD AM JO NOLLVINAWSIdWI \nO's nn YL LY WHO ern TURAN AAS IEWKRAOS AHL IC INARZERNN \nBF \nList of Acronyms \n[Acronym \u00a7$\\|Meaning = \\_", "metadata": {"headings": [{"headings_0": {"content": "YIHLLO", "page": 2, "level": 3}}, {"headings_1": {"content": "YIHLO", "page": 2, "level": 3}}, [{"headings_0": {"content": "YIHLLO", "page": 2, "level": 3}}, {"headings_1": {"content": "YIHLO", "page": 2, "level": 3}}], [{"headings_0": {"content": "YIHLLO", "page": 2, "level": 3}}, {"headings_1": {"content": "YIHLO", "page": 2, "level": 3}}]], "page": 2, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| DLG", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| District Local Government \nGo\" \\| Government of Uganda \nSS \n\\_HCMS Human Capital Management \n\\| System I a aes \n(i(\u2018s\u00e9;;!!!!O;C~;\u2122 It \u2018Information and Communication Technology == (ati \n\\| Supreme Audit a \n5 INTOSAT \\| International Organization of Institutions \nIPPS \\| Integrated Personnel and Payroll \nsystem 0734 oo", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}, [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}], [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}], [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}], [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}], [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}], [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}], [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}], [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}], [{"headings_0": {"content": "| DLG", "page": 3, "level": 3}}, {"headings_1": {"content": "YIHLLO", "page": 2, "level": 3}}]], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IS", "metadata": {"headings": [{"headings_0": {"content": "IS", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG", "page": 3, "level": 3}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "As | International Standards of Supreme Audit Institutions Es", "metadata": {"headings": [{"headings_0": {"content": "As | International Standards of Supreme Audit Institutions Es", "page": 3, "level": 1}}, {"headings_1": {"content": "IS", "page": 3, "level": 1}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LGFAM Local Government Financial and \nAccounting Manual, 2007 CO \nLGFAR ~ Government Financial and \nAccounting Manual, 2007 Ba Local \nProcurement and Disposal Authority 1", "metadata": {"headings": [{"headings_0": {"content": "As | International Standards of Supreme Audit Institutions Es", "page": 3, "level": 1}}, {"headings_1": {"content": "IS", "page": 3, "level": 1}}, [{"headings_0": {"content": "As | International Standards of Supreme Audit Institutions Es", "page": 3, "level": 1}}, {"headings_1": {"content": "IS", "page": 3, "level": 1}}], [{"headings_0": {"content": "As | International Standards of Supreme Audit Institutions Es", "page": 3, "level": 1}}, {"headings_1": {"content": "IS", "page": 3, "level": 1}}], [{"headings_0": {"content": "As | International Standards of Supreme Audit Institutions Es", "page": 3, "level": 1}}, {"headings_1": {"content": "IS", "page": 3, "level": 1}}], [{"headings_0": {"content": "As | International Standards of Supreme Audit Institutions Es", "page": 3, "level": 1}}, {"headings_1": {"content": "IS", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGPPDA Local Government Public", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}, {"headings_1": {"content": "As | International Standards of Supreme Audit Institutions Es", "page": 3, "level": 1}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MER", "metadata": {"headings": [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| liowerlocaliGovernments fae kOe 1 \n\u201cLR . Revenue . - \nLocal \nied ogre pea ar oe nn eh \n\u2014 \na : \nMDAs \\| Ministries, Departments and \nAgencies ee 3 \\|", "metadata": {"headings": [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}, [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}], [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}], [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}], [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}], [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoES", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 3, "level": 2}}, {"headings_1": {"content": "MER", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 1}}, {"headings_1": {"content": "MoES", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ofEducation = a sts\u2014s\u2014S \\_ OO \n\u2018MoFPED Economic Development ae \\| Ministry of Finance, Planning and", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 1}}, {"headings_1": {"content": "MoES", "page": 3, "level": 2}}, [{"headings_0": {"content": "Ministry", "page": 3, "level": 1}}, {"headings_1": {"content": "MoES", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ey", "metadata": {"headings": [{"headings_0": {"content": "ey", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 1}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|MoGLSD \u201cof Gender, \nLabour and Social Development = ss\u2014s\u2014S \nMOL Government a : Der \\| Ministry of Local \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ey", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 1}}, [{"headings_0": {"content": "ey", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 1}}], [{"headings_0": {"content": "ey", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 1}}], [{"headings_0": {"content": "ey", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mn re =", "metadata": {"headings": [{"headings_0": {"content": "mn re =", "page": 3, "level": 3}}, {"headings_1": {"content": "ey", "page": 3, "level": 3}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "aia se Me Ne \n; N Non-Tax Revenue > \nPFMR \\| Public Finance Management \nRegulations =\u201d Zu \\|", "metadata": {"headings": [{"headings_0": {"content": "mn re =", "page": 3, "level": 3}}, {"headings_1": {"content": "ey", "page": 3, "level": 3}}, [{"headings_0": {"content": "mn re =", "page": 3, "level": 3}}, {"headings_1": {"content": "ey", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn re =", "page": 3, "level": 3}}, {"headings_1": {"content": "ey", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PPDA-", "metadata": {"headings": [{"headings_0": {"content": "PPDA-", "page": 4, "level": 3}}, {"headings_1": {"content": "mn re =", "page": 3, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assmann |", "metadata": {"headings": [{"headings_0": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}, {"headings_1": {"content": "PPDA-", "page": 4, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nPS/ST \"\\| Permanent Secretary Secretary \n\\| / to Treasury 7 - \\|", "metadata": {"headings": [{"headings_0": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}, {"headings_1": {"content": "PPDA-", "page": 4, "level": 3}}, [{"headings_0": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}, {"headings_1": {"content": "PPDA-", "page": 4, "level": 3}}], [{"headings_0": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}, {"headings_1": {"content": "PPDA-", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TSA | Treasury Single Account . en 7.", "metadata": {"headings": [{"headings_0": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}, {"headings_1": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| TSSA - \\| TreasurySub", "metadata": {"headings": [{"headings_0": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}, {"headings_1": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Single Account", "metadata": {"headings": [{"headings_0": {"content": "Single Account", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|UBA \\| Uganda Banker\u2019s Association En Heel Ai \\\\ un \nUCF \\| Uganda Consolidated Fund \n\u2014 \nOO \nUCLA ~ \\| Uganda Consumer", "metadata": {"headings": [{"headings_0": {"content": "Single Account", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}, [{"headings_0": {"content": "Single Account", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}], [{"headings_0": {"content": "Single Account", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}], [{"headings_0": {"content": "Single Account", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and Lender's Association == a |", "metadata": {"headings": [{"headings_0": {"content": "and Lender's Association == a |", "page": 4, "level": 3}}, {"headings_1": {"content": "Single Account", "page": 4, "level": 1}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UgIFT \\| Uganda Intergovernmental", "metadata": {"headings": [{"headings_0": {"content": "and Lender's Association == a |", "page": 4, "level": 3}}, {"headings_1": {"content": "Single Account", "page": 4, "level": 1}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fiscal Transfers Program for Results \u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "Fiscal Transfers Program for Results \u2014\u2014", "page": 4, "level": 3}}, {"headings_1": {"content": "and Lender's Association == a |", "page": 4, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201cUGX =", "metadata": {"headings": [{"headings_0": {"content": "\u201cUGX =", "page": 4, "level": 3}}, {"headings_1": {"content": "Fiscal Transfers Program for Results \u2014\u2014", "page": 4, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Uganda ShilinG ay or, \nel \nUSD \\| Uganda Support Municipal \nto infrastructure Development nn \n\\| UWEP \\| Uganda Women Empowerment Project", "metadata": {"headings": [{"headings_0": {"content": "\u201cUGX =", "page": 4, "level": 3}}, {"headings_1": {"content": "Fiscal Transfers Program for Results \u2014\u2014", "page": 4, "level": 3}}, [{"headings_0": {"content": "\u201cUGX =", "page": 4, "level": 3}}, {"headings_1": {"content": "Fiscal Transfers Program for Results \u2014\u2014", "page": 4, "level": 3}}], [{"headings_0": {"content": "\u201cUGX =", "page": 4, "level": 3}}, {"headings_1": {"content": "Fiscal Transfers Program for Results \u2014\u2014", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ri", "metadata": {"headings": [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 \nYUP Youth Livelihold gran \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASESE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kasese 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 Kasese 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": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}, [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kasese 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. \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 Kasese 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.111,125,566,922 out of which UGX.97,396,122,476 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}, [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}]], "page": 5, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "ri", "page": 4, "level": 5}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ss Details \nBudget (UGX) Warrants (UGX) % funding N \n4 Recurrent EEE (Wage) Re rN 67,833,996,955 Mn ln De 5 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "ri", "page": 4, "level": 5}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "63,509,465,817", "metadata": {"headings": [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "94 \\|2 2 Recurrent (Non-wage) 28,389,692,670 26,795,940,160 \n\\|3 Development 14,901,878,297 7,090,716,499 \n\\|\\_\\_\\| Total 111,125,567,922 97,396,122,476 \nOut of the total warrants of UGX.97,396,122,476, I reviewed utilisation of warrants worth UGX. 78,551,716,985 (81%) as summarised in the table below; \nDetails Actual Cumulative Cumulative % out expenditure Actual of total warrants expenditure", "metadata": {"headings": [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}, [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 6, "level": 1}}, {"headings_1": {"content": "63,509,465,817", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 6, "level": 1}}, {"headings_1": {"content": "63,509,465,817", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Wage", "metadata": {"headings": [{"headings_0": {"content": "Wage", "page": 6, "level": 8}}, {"headings_1": {"content": "expenditure", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~ 60,911,963,872 TIS TRESS FE TEEN YE ES 62.54", "metadata": {"headings": [{"headings_0": {"content": "Wage", "page": 6, "level": 8}}, {"headings_1": {"content": "expenditure", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "61,109,075,372", "metadata": {"headings": [{"headings_0": {"content": "61,109,075,372", "page": 6, "level": 3}}, {"headings_1": {"content": "Wage", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "62.74", "metadata": {"headings": [{"headings_0": {"content": "61,109,075,372", "page": 6, "level": 3}}, {"headings_1": {"content": "Wage", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "61,676,643,831", "metadata": {"headings": [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "63.33 \n529,084,577 62,205,728,408 63.87 UGIFT (Infrastructure) 1,736,517,146 63,942,245,554 \\| 65.65 Water Development Grant 971,929,746 64,914,175,300 66.65 Grant DE \nand \nein th \ntransfers 11,496,156,848 76,410,332,148 78.45 8 Budget outputs sampled 2,141,384,837 78,551,716,985 80.65 \\| \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the entity was supposed to collect The \nAccounting Local revenue to the tune of UGX. 3,913,546,049 however; by the end Officer should ensure of the year only UGX. 1,341,407,251 had been collected representing that newly created 34% performance as shown in the table below and detailed in Town Councils are Appendix 1. \nexcluded during assessment of local N Source Approved Actual Variance revenue. In addition, o budget Collections LLGs should be sensitised to remit 1 Tax 771,063,000 188,251,598 625,054,402 local revenue collections to the Revenues \nDistrict. \nNon-Tax 3,142,483,049 1,153,155,653 1,989,326,396 \nRevenues \nTotal 3,913,546,049 1,341,407,251 \\| 614,380,798 \nThe District under collected local revenue which denied the entity \nresources for implementation of the following planned activities. \nNo Out-put Activity Purpose of Budget \nthe un- Amount \nimplemente \nd activities \n1 Budget Output \\|Procurement of al Facilitate \n200,000,000 560019 Data \\|light vehicle for transport of \nManagement \\|Finance Finance staff \nand \nDepartment \nDissemination \n2 Budget Output \\|Construction ofl To create 200,000,000 000017 Kasese District office space to \nInfrastructure \\|Administration District staff \nDevelopment \\|Block \nand \nManagement \n3 Budget Output \\|Transfer of cal To ab 2,209,139,376 000014 Revenue to Lower Lower Local \nAdministrative \\|Local Government Government \nand Support implement \nServices \nplanned", "metadata": {"headings": [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}, [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es: Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "61,676,643,831", "page": 6, "level": 3}}], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 1.2 Performance of GOU warrants \nThe District had an approved budget of UGX. 104,022,191,534 to The", "metadata": {"headings": [{"headings_0": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "61,676,643,831", "page": 6, "level": 3}}], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implement the various programmes, out of which UGX. 94,489,663,643 Officer should engage was warranted resulting in a shortfall of UGX. 9,532,527,891 MoFPED to ensure representing 91% performance. \nthat all budgeted funds are warranted. The performance of warrants for each of the programmes is shown in \nthe table below;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}]], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "In addition, MoFPED should always release Programme Approved budget Warrants \\|% ] the supplementary fundi funds timely (in the ng first Quarter of the \\| \n25 financial year) to 4,950,581,137 4,266,572,069 m 86 keep momentum of Agro- \nIndustrialization ongoing nn projects. Tr 435,181,140 435,181,140 \nCommunity \nMobilization And \nMindset Change =\\| Development Plan 2,222,981,842 852,981,842 \n\\| Implementation \\| \nDigital 4,000,000 4,000,000 100 \nTransformation \n\\| \nGovernance And 2,829,612,004 2,829,612,904 100 \nSecurity \n72,412,697,195 \\_\\_\\| 66,651,963,080 92 \\| \nHuman Capital \nDevelopment \\| \\| Integrated Transport 3,951,883,977 3,258,865,132 82 \nInfrastructure And al Services \\| \\| \nManufacturing 4,200,000 4,200,000 100 \nL [ I 2,760,682,061 96 \nNatural Resources, 2,866,329,100 \nEnvironment, \nClimate Change, \nLand And Water \n\\| \nPrivate Sector 77,654,000 Ee 100 Development a \\| Public Sector 14,257,607,655 13,338,488,831 94 Transformation \nSustainable 4,000,000 4,000,000 100 \n\\| Urbanisation And \nHousing \n\\| Tourism 5,462,584 aa 100 Development \nTotal 104,022,191,534 94,489,663,643 aH \nos \nThe UGX. 9,532,527,891 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Observation Recommendation department that \nwas \nnot warranted. \n2 Development 1,370,000,000 Support to To support Plan \nmicro groups small groups Implementat \nand PCAs was and PCAs in ion \nnot done at Kasese all. \nDistrict \n\\| 3 Human \n5,760,734,115 UgFIT activities The \nCapital were partially unwarranted implemented. funds were Development \ndue to excess General staff allocation of salaries were funds for fully paid only salaries and that excess UGFIT. funds \nwere \navailed. \n4 Integrated \n693,018,845 Construction of To complete Kasese District phase 3 of lean on \nAdministration Kasese District Infrastructur block. Administration e And Block. Services \nRoad \nRehabilitation To work on all works including the planned routine roads under mechanized, periodic, manual and mechanized periodic and manual maintenance. \nmaintenance. \n5 Natural \n105,647,039 Sensitization To ensure that meetings were mitigation Resources \n. \npartially done. measures are Environment : \nplace for all Climate Environment implemented , \nImpact", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}]], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "capital", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Change, \nAssessment for projects. Land And \nCapital Works \nWater \nwere partially All the EIAs done. \nwere not done for all capital projects.", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}, [{"headings_0": {"content": "capital", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6 Public Sector", "metadata": {"headings": [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "919,118,824 Gratulty and There was no Salaries were impact since Transformati ; \nfully paid, all staff and on \nhowever excess pensioners funds were were paid. avalled. \nNo\\_ Observation Recommendation wage towards the end of the FY in June 2023. \nHe added that other activities such as support to micro groups and \nPCAs, transfers to LLGs were due to budget cuts from the centre. \n1.3 \nPerformance of external assistance \napproved budget for external assistance of The Accounting Officer The entity had \nan should the UGX. 3,147,586,339 from the various programmes out of which \nengage relevant development UGX. 1,573,949,628 was warranted resulting in a\\_ shortfall of partners to harmonise UGX. 1,573,636,711 representing 50% performance. \nthe budgeting and also ensure that all budgeted The performance of warrants for each of the programmes is shown in funds are warranted. the table below; \nProgramme Approved arrants % funding budget \nHuman Capital 2,147,586,339 1,573,949,628 73 Development \nDevelopment Plan 1,000,000,000 0 0 Implementation \nTotal 3,147,586,339 1,573,949,628 \nThe UGX. 1,573,636,711 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo Program Amount not Activities not Purpose of the me warranted implemented unimplemente d activity \n1 Human \n573,636,711 Early Childhood To boost early Capital Development childhood Developm \n(ECD) Activities development in ent \nwere partially the District implemented. especially in kindergartens, The contract for nursery. \nPara Social \nworkers expired \nand all the \nbudgeted funds \ncould not be \nwarranted. \n2 Developm \\| 1,000,000,000 Sensitisation of To strengthening \nObservation \nRecommendation evaluation \nfunction of Local \nGovernment. \n\\| \\| Total \\| TSE TA \\| \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Sensitisation of Local Government Structures to demand on accountability. Enhancing the audit function. \ne Strengthening the local revenue enhancement strategy. \ne Enhancing the monitoring and evaluation function of Local Government.", "metadata": {"headings": [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}, [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the biggest part of the \nunwarranted funds related to funds budgeted under DGF. The DGF \nactivities were suspended in the entire Country. \nHe also added that the challenge with external financing was that some \nof the development partners operate a calendar year and the district \noperates a Financial Year meaning that by the close of the FY most of \nthe activities were still being implemented. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX. 97,396,122,476 availed during the The \nAccounting year, UGX. 90,040,012,955 was utilized by the entity resulting in un- Officer should ensure utilized warrants of UGX. 7,356,109,521 representing utilization of 92% that all warranted as shown in the table below; \nfunds are utilised in Programme Warrants (UGX) Utilization of Variance %age accordance with the warrants (UGX) perfor approved budget. (UGX) \nmance \ngro- \n4,266,572,069 3,980,800,026 285,772,043 93 In addition, MoFPED ndustrialization \nommunity 435,181,140 434,442,416 738,724 100 should always release IMobilization And \nthe supplementary Mindset Change \n97 funds timely (in the Development Plan 1,094,920,842 1,065,176,445 29,744,397 \nfirst Quarter of the [Implementation \nDigital 8,000,000 8,000,000 = 100 financial year) to ae (Transformation \nkeep momentum of And 3,738,928,357 3,728,507,640 10,420,717 100 ongoing projects. Security 63,949,548,710 \\| \nHuman Capital 68,244,039,940 4,294,491,230 94 \nDevelopment \nntegrated 3,327,993,132 3,300,136,171 27,856,961 99 \n\\|Transport \nnfrastructure And \nervices \n\u2014 \nManufacturing 4,200,000 4,200,000 - 100 \nNatural Resources, 2,760,682,061 2,707,403,396 53,278,665 98", "metadata": {"headings": [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}, [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}]], "page": 11, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[8 Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table Showing key activities affected by under-utilization of warrants No Programm Warrants not Activities Reason for the e Utilized affected by underutilization the under of warrants utilization \n1 Agro- \n285,772,043 Payment of The entity was Industrializa salaries availed with tion excess wage. 2 Developmen 29,744,397 Payment of The entity was t Plan salaries availed with Implementa excess wage. tion \n3 Human 4,294,491,230 Payment of The entity was Capital salaries. availed with Developmen Construction excess wage. of UgIFT Delayed/ Slow t \nprojects progress with the contractors. \n4 Integrated 27,856,961 Construction Unapplied EFTs Transport \nof Kyoho that were realized Infrastructur \nbridge \nafter the FY had \ne And ended. Services \n5 Natural \n93,278,665 Payment of The entity was Resources, salaries availed with Environment Construction excess wage.", "metadata": {"headings": [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}, [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}], [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}]], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ela .", "metadata": {"headings": [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of water Unapplied EFTs projects that were realized ande, \nafter the FY had Land And \nended. \nWater \n6 Public \n2,653,755,531 Payment of The entity was Sector salaries, availed with Transformat \ngratuity and excess wage, pension gratuity and ion \npension. \n\\| Total 7,356,109,521 \nAs a result of failure to utilise warrants; \ne Provision of excess wage to the entity denied the other entities which had shortages. \ne Some service providers/ contractors were not paid especially under UGIFT projects. \nThe Accounting Officer explained that the biggest part of unspent funds related to the supplementary excess wage that was released to the district towards the end of the FY. \nNo Observation Recommendation I reviewed the approved work plan and sampled 11 outputs with a total \nof 20 activities. I noted the following; \ne 10 outputs with 19 activities had clear performance indicators and \ntargets. \ne 01 outputs with 01 activity did not have clear performance \nindicators and targets as summarized in the table below and \ndetailed in appendix 2. \nTable showing performance indicators and targets \nCategor No. No of No. of No of Expend % \ny of of activi Activi activities iture Quantif outputs out tiesin ties without Amount \\| ication put the with clear (UGX.) of \ns outpu clear performa outputs sam ts perfo nce \npled rman indicator \nce s and \nindica targets \ntors \nand \ntarge \nts \nFully 10 19 19 00 4.89 44% quantifie \nd \noutputs \nOutputs 1 01 0 01 0.197 56% not fully \nquantifie \nd \n1 Total 20 20 19 o1 5.087 100%", "metadata": {"headings": [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Without clear performance indicators and targets, I could not ascertain \nthe level of achievement of outputs/activities and this is likely to result \nin inaccurate performance information. \nThe Accounting Officer explained that the Programme Budgeting \nSystem has standard performance indicators, and this makes it difficult \nto align some activities undertaken. However, there are ongoing \nconsultations with the PBS support team in the MoFPED to harmonize \nthe budgeting system to ensure that all activities undertaken have \nindicators and targets. \n1.6 Implementation of outputs \nI assessed the implementation of eight (8) outputs with twenty (18) The \nAccounting activities worth UGX. 5.08Bn and noted that; \nOfficer should engage e Seven (7) outputs with thirteen (13) activities and expenditure the relevant authority worth UGX. 2,480,623,000 were fully implemented. \nto ensure that funds \nObservation \nRecommendation \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \n1.0 Construction of Bwesumbu Seed School \n2.0 Construction of a theatre and staff house at Nyabirongo HC III \n3.0 Upgrade and construction of Kabingo HC II \n4.0 Construction of Kyoho Bridge \nRefer to Appendix 3 for details. \nThe Accounting Officer attributed this to Government policy of loting \n\\| projects where a contractor is awarded more than one contract in \ndifferent districts and late release of funds. \n1.8 \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, PHC Development and DDEG \nI sampled three (3) activities with a total expenditure of UGX. 529,263,868. The significant findings are provided in the table below; \nProgram Activity Total Pictorial Summary Audit Management me details expenditure evidence of conclus Response (UGX) findings ion \n(Time, \nQuality, \nQuantity, \nCost and \nFunction \n09- Constructi URF 125,449,765 At the There The on of \ntime of was Accounting \nActivity Sourc Total Pictorial Summary Audit Management No. Program \nexpenditure evidence of conclus Response me details e of \nfunds (UGX) \nfindings ion (Time, \nQuality, Quantity, \nCost and Function \n3 09. \\| \nConstructi\\_\\| DDEG ~~ 150,000,000 \\| \nIntegrated on of Transport Kasese Infrastruct District ure And Administra Services tion block", "metadata": {"headings": [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ality)", "metadata": {"headings": [{"headings_0": {"content": "ality)", "page": 15, "level": 8}}, {"headings_1": {"content": "ela .", "page": 12, "level": 2}}], "page": 15, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ \n\\| \nAt the There The \ntime of was a Accounting inspection delay in Officer \n10\" starting explained that October the the delay was 2023, the works, caused by contractor which slow \nhad resulted realization of \\|\\| abandone in local revenue d site yet delayed on which the some service construction a works \n\u201e\\|\\| delivery. depends most. Kirsche] such as \ninstallation \nof three \n(3) and 2 \ninternal \ndoors \nworks had \nhad not \nbeen \ndone. \nConstructi 253,814,103 \\\\ At the This The 12-Human \ntime of construc Accounting Capital on of \n\\\\ inspection tion of Officer \n\\| \nDevelopm theatre at \nL \\\\ - 10th the explained that ent Bugoye \n<> \n\\| completes the works Seed likely to be : \u201c\\| within the agreed S d a \na ay extended beyond \\| u. \\| timelines. \n\\| \nchoo in\\| the planned \\|\\| 1: \u00ab 1. A \nBwesumbu timelines resulting Kants AT \nSub County into arddlliertal I\u2014mmmmmmesseee \nContractor: administrative \\| Picture showing the \ncosts to the started works on a \nMis. Karola project. \\_ 2 classroom block", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ensiasring", "metadata": {"headings": [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], "page": 26, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nServices \nE oe The Accounting \\| Olina Officer responded \\| S Amount: UGX. Ae sind that the contractor \\| 3.637 Sail \npowers \n\\|\\| \ndelayed procurement process. Therefore the \nContractor \nreceived advance \npayment towards the \nend of financial year \n2022/2023 and \nle commenced works. \nof The Contractor \\| PWR \\| The Accounting", "metadata": {"headings": [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}, [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Upgrading", "metadata": {"headings": [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "had abandoned Y P fh \\| Officer to should \\| \nKabingo HC II \nand works \\| \nengage the relevant to HC III in site no \nhad been authority to a \nhave \n\\| \nKisinga Sub executed. \ndecision taken and \\| \nCounty The site could not \nhave this project o \nContractor: be easily accessed", "metadata": {"headings": [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}, [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 27, "level": 1}}, {"headings_1": {"content": "Upgrading", "page": 27, "level": 2}}], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nM/s Mariam due to a poor \nand Brothers steep road to the \nTrading Co. proposed site. Picture showing the \\| The allocated land \\_ \nLtd o \\| proposed site. was not enough to \naccommodate the \nContract planned the \nAmount: UGX. infrastructure. \n794,727,166 The Accounting \nOfficer explained that \nAmount paid the site is located in \nto inspection hilly areas with steep \nimpassable road that \ndate: UGX. 0. was negatively \naffected by heavy Ya Nadas I ett lore. a oo \nae \nrain. In addition, the \\| Picture showing the Contractor had since access road to site. written to district", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 27, "level": 1}}, {"headings_1": {"content": "Upgrading", "page": 27, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 27, "level": 1}}, {"headings_1": {"content": "Upgrading", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sighting", "metadata": {"headings": [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the challenges and requested extra funds worth UGX. 100 million and management had written to Ministry of guidance. \nLtd \npayments were made \\|\\|] \\_ \nfor the so far]. \nContract completed works \nAmount: UGX leaving =) a - \n954,892,310 uncompleted \\| works \nlt. be swept, \nhowever, the swept \nAmount paid funds had been re- Il... \nae to inspection voted, the contractor Picture showing the date: UGX. on site and the incomplete theatre 129.928 500 project was still block at \n\\| \n\u2014 within the agreed \n\\| Nyabirongo HC III Ui. timelines. a ae \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School's 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. 575,797,459 for the construction of; two (2) classroom blocks, renovation of a two (2) classroom block five (5) stance pit latrines, and supply of 3 seater desks to 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: \n3.3.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All the implemented projects were screened for likely environmental and social", "metadata": {"headings": [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}, [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "impacts.", "metadata": {"headings": [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], "page": 28, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the budgeted UGX.575,797,459 was received and spent. \ne \ne There were environment and social management plans and reports for all the projects to prescribe and mitigate the implementation measures. \ne All the Education development grants project activities were incorporated into the LG plans and budget. \ne Monitoring and evaluation of projects was carried out and data collected and \nInconsistencies in selection of projects/schools for works affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the District did not have a specific one designed for the department, however all the Education facilities had been incorporated in the general district register. Management has now instituted a team to make a separate one for the department using the recommended format. \nThe Accounting Officer should ensure that a relevant register is maintained to assist in selection of schools for Education Development Grant. \n3.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX. 372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project Inspection Pictorial Evidence Recommendation(s) Remarks \n1 e \\| \n\\| Ganstitetion The latrine \\| \nSf The Accounting Officer \\| a should that the \\| \nof a5 had \\#8 ensure \\|\\| a \nnn ale sles es stance lined developed a \nIhe and VIP Latrine crack around \\|\\| \ncontractor Wie latrine handed over to at K th entire \\| \\| \nKas\u0131a = \\| Kia ER, the school. Primary apron and j3u% N \nSchool in the school \\|\\| \nIA \nBwesumbu was not \n\\| \nSub County willing to A picture showing the \nthe crack around the apron \\| \nuse \n\\| \nContractor: latrine \\| at Kaswa Primary School \\| M/s Kasese unless the \nKBM Co. Ltd issue ic \nresolved. \n2 [a The classroom \\| \nale IT The Accounting Officer block had \\| \nf \u2018\\|\\| should ensure that the of a 2\\| \nClassroom developed \n: \ndefects are handled by \nBlock at on\\_ \\| \ncracks the \nn \n\\|\\| the contractor and the \nfoundation and \nP \n'\\| latrine is handed over Kalendaro tha super ek to the school. Primary structure. \ni \nSchool in sas \n8 \n4", "metadata": {"headings": [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}, [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Muhokya", "metadata": {"headings": [{"headings_0": {"content": "Muhokya", "page": 30, "level": 2}}, {"headings_1": {"content": "impacts.", "page": 28, "level": 1}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N Town The Accounting \\| \nOfficer explained \\| A picture showing the Court. \nthat the cracks crack on the apron at \n\\| \nContractor: had \nbeen \\| \\| Kahendero Primary School \\| rectified. \u2014 \u2014\u2014 \u2018 M/s Mwimu", "metadata": {"headings": [{"headings_0": {"content": "Muhokya", "page": 30, "level": 2}}, {"headings_1": {"content": "impacts.", "page": 28, "level": 1}}, [{"headings_0": {"content": "Muhokya", "page": 30, "level": 2}}, {"headings_1": {"content": "impacts.", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Works Ltd. \nContract \nAmount: UGX.", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}, [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}], [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "116,996,410", "metadata": {"headings": [{"headings_0": {"content": "116,996,410", "page": 30, "level": 2}}, {"headings_1": {"content": "Engineering", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "116,996,410", "page": 30, "level": 2}}, {"headings_1": {"content": "Engineering", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "paid u", "metadata": {"headings": [{"headings_0": {"content": "paid u", "page": 30, "level": 4}}, {"headings_1": {"content": "116,996,410", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u \nThe picture showing the", "metadata": {"headings": [{"headings_0": {"content": "paid u", "page": 30, "level": 4}}, {"headings_1": {"content": "116,996,410", "page": 30, "level": 2}}, [{"headings_0": {"content": "paid u", "page": 30, "level": 4}}, {"headings_1": {"content": "116,996,410", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "inspection", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "constructed 2 Classroom \\| date: UGX. \nBlock at Kahendero \\| \n108,243,199 Primary School \nI \n\\| \n3.4 MICRO SCALE IRRIGATION \n\\| \\| \nThe GoU is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKasese District received UGX. 530,685,252 (100%) of the budgeted to implement the \n3.4.1 Positive observations \nI noted the following areas where management had commendable performance; \no All the budgeted funds of UGX. 530,685,252 were received. \no The district did not spend any funds on ineligible activities. \ne The supplier offered training and technical support to the farmer during the warranty period. \no The district complied with the selection criteria for the lowest priced technically responsive bid. \n3.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n3.4.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}, [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 31, "level": 1}}, {"headings_1": {"content": "inspection", "page": 30, "level": 8}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Out of the total program receipts of UGX. 530,685,252, UGX. 529,084,577 (99.7%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 1,600,676 (0.3%). Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure absorpt", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 31, "level": 1}}, {"headings_1": {"content": "inspection", "page": 30, "level": 8}}, [{"headings_0": {"content": "following;", "page": 31, "level": 1}}, {"headings_1": {"content": "inspection", "page": 30, "level": 8}}]], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 31, "level": 3}}, {"headings_1": {"content": "following;", "page": 31, "level": 1}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per payment \nfile", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 31, "level": 3}}, {"headings_1": {"content": "following;", "page": 31, "level": 1}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pe eee", "metadata": {"headings": [{"headings_0": {"content": "pe eee", "page": 31, "level": 2}}, {"headings_1": {"content": "(as", "page": 31, "level": 3}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100", "metadata": {"headings": [{"headings_0": {"content": "pe eee", "page": 31, "level": 2}}, {"headings_1": {"content": "(as", "page": 31, "level": 3}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FQuarterOne 15 OTT", "metadata": {"headings": [{"headings_0": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}, {"headings_1": {"content": "pe eee", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "176,895,084 176,895,084", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FQuarterFour 132,071,33\\| O0] 418,030,222 -418,030,222\\| \\_\u2014- As a result of the under absorption of released funds delays implementation of planned activities and may result into costly future extensions. The Accounting Officer explained that balance of UGX.1,600,676 was erroneously cancelled and the funds were swept back, however, the payment was rolled over to e The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. e The supply and installation of equipment. The supplier shall carry out service and maintenance during the warranty period e and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; e From the inspections carried on 6th October 2023, it was noted that the installations had not been completed as detailed in the inspection report. Appendix 9 refers e One (01) out of seven (07) planned demonstration irrigation had not been delivered to selected farmers who had paid the co-funding. The Accounting Officer attributed this to late release of project funds and failure to attract a competent supplier of equipment that caused a re-advertisement. In addition, he added that the demonstrations were reduced from 7 to 6 in order to cater for the increment in prices which was not earlier foreseen, and also to secure funds to procure an engineer's kit, which requirement was communicated after the budget was made. The Accounting Officer should always make sure that proper market surveys are done before budgeting. In addition, the Accounting Officer should laisse with MoFPED to ensure timely release of funds 3.5 OTHER ENTITY SPECIFIC FINDINGS 3.5.1 Review of Expenditure a) Abuse of Imprest Account Paragraph 10.6.2 of the Treasury Accounting Instruction 2017, requires the Secretary to the Treasury, on the recommendation of the Accountant General, and following consultations with individual Accounting Officers, to set limits for cash payments to be made by Accounting Officers. Accordingly, the Secretary to the Treasury in a circular dated 2nd July 2018 to all Accounting Officers set the general vote cash limit to UGX.40 million per month. MONTH AMOUNT \\| LIMIT EXCESS April 2023 50,163,000 \\| 40,000,000 10,163,000 June 2023 45,239,245 40,000,000 5,239,245 Total 15,402,245 This was attributed to failure by management to monitor the imprest cash spending and system ineptitude at flagging the over expenditure. This may lead loss of", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}, [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.5.2 REVIEW OF BWERA DISTRICT HOSPITAL OPERATIONS \n3.5.2.1 Management of Essential Medicines and Health Supplies in Health Facilities \nSection 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, at the right time, and at the right cost. Furthermore, Section 4 of the National Medical Stores Act 1993 provides that one of the objectives is to secure, safe and efficient storage, administration, distribution and supply of the goods, having regard to national needs and to the special nature of the goods in question in accordance with the national drug policy and the national drug authority. \nA review of the supply, storage, administration and distribution of EMHS in the Hospitals revealed the following; \na) Delayed delivery of drugs \nExamination of stores records revealed that management experienced delays in \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. Non delivery of medicines leads to referral of patients to buy drugs outside the hospital which they may not be able to afford leading to worsening of the underlying health conditions they are facing. \nThe Accounting Officer explained that it was an issue that needed to be handled with the service provider NMS since delayed delivery of drugs slows down the heath care service delivery. \nThe Accounting Officer should continuously engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}, [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}]], "page": 33, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Expired Drugs \nAccording to chapter 8 of the Uganda Essential Medicines and Health Supplies Management Manual (EMHS) 2018, medicines and Health supplies do have limited shelf lives. Standard treatment guidelines, laboratory testing protocols and morbidity patterns often change, therefore it can be expected that some medicines may not be used before expiry. Health workers can limit stock expiry by closely monitoring expiry dates and taking the appropriate action to redistribute stock when necessary. \nPart 8.2 \u2014 of the same Manual 2018 further requires all Expired items to be properly recorded, placed in designated area and destroyed in accordance with the local", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Examination of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. The sample of expired drugs is included in the table below;", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Leo", "metadata": {"headings": [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity F Expiry date Purpose Hamivudine/zidovudine/Nev 150/200/300 g 144 \n12/2 ARVs \n2 \nTDF/3TC/DTG 300/300/400 mg 320 \\| 6/23 ARVs Thiopental injection 180 \\| 6/23 Anaesthetic drug TDF/3TC/DTG/300/300/50mg 222 1/23 ARVs TDF/3TC/EFV/ 300/300/400mg 668 5/22 ARVs ATC/r 300/100 mg \n402 1/23 ARVs Dolutegravir 10mg \n1286 \\| 1/23 ARVs \nBlood transfer bag(pcs) \n200 \\| 4/23 Transferring blood \nThe Accounting Officer explained that when drugs expire, they are collected by NMS. The duty of the Hospital is to notify NMS, sort and park them for picking which has successfully been done already. \nHe added that the Hospital store had since become too small compared to the supplies received and it was due for expansion and it was the reason why the Hospital Kitchen was used as a store for expired drugs. \nThe Accounting Officer should ensure that viable stock and expired stocks are isolated to avoid mix up at the time of dispensing and to immediately withdraw the expired drugs from the store to a designated holding area. \nc) Stock-Outs and Non-Delivery of Medicines and Medical Supplies \nAn interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs. Details in tables below; \nStock out drugs", "metadata": {"headings": [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}, [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Description Quantity Purpose", "metadata": {"headings": [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], "page": 35, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ampicillin Tnj sodium 500mg \n200 Anti-analgesic/piratic Antibiotic Paracetamol 500mg tabs \n92 \nAmoxiciline 250 mg caps \n18 Antibiotic \nAmpicillin injection 189 Antibiotic a Arthemeter + lunefantrine (coartem) 74 \nAnti malaria \nPhentoin tabs 100mg \n140 Mental drug Sodium Valporate 500mg \n143 Mental drug Phenorbabitone 30mg tabs 41 Mental drug \u2014 Carbamezapine 200mg tabs 167 Mood stabliser \nRingers lactate IV 500mg \n162 IV fluid \nDrugs ordered for but not supplied Item \nQuantity Quantity not Purpose ordered delivered \nCatheter urethral Foley 2 80 04 \nEmptying Urinary bladder wag G18 \nAd Syringe and needle 10 40 \\| 10 \nmis \nUsed while administering injections \nDrug stock-outs are not only detrimental to the life of patients who need these drugs \nThe Accounting Officer should engage the Ministry of Health and MoFPED to increase the relevant budget line allocation to cater for the increased number of patients.", "metadata": {"headings": [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}, [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.5.2.2 Understaffing in Health Facilities \nThe Uganda Public Service Standing Orders Appointment procedures(A-c),2021,4, states that, any approved post for which funds are provided in the budget shall be submitted to the relevant service commission for filling within one month. In case the post is no longer critical in relation to the mandate of the Ministry, Department or Local Government, the Responsible Officer shall seek authority from the Responsible Permanent Secretary to either trade off, freeze or abolish the post. \nSection 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public service detailing out the staff structures that need to be adequately filled for efficient and effective service delivery. Section 3.5.2. of the Health Sector Service Standards& Service Delivery Standards 2016, the Hospital Staffing level should be up to 95% of the recommended minimum staffing norms. \nIt was noted that despite the hospital having an approved structure of 341 positions, only 130 representing (64%) are filled and 211 (36%) positions remain vacant. \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to the Community. \nThe Accounting Officer explained that the recruitment on replacement basis was on- going, however, for the Hospital in Particular, a special wage grant needed to be given to recruit as a matter of urgency. \nThe Accounting Officer should engage the relevant authority to have all the vacant positions filled. \n3.5.2.3 \nUtilization and Maintenance of Medical Equipment \nto Section 7 of Manual for Medical \nThe Accounting Officers attributed the failure to carry out regular medical equipment maintenance to; reliance on one regional maintenance workshop. \no Non-functioning equipment: \nSection 5.17 of the Health Sector Service Standards and service delivery standards 2016, requires that medical equipment is made available and properly maintained. \nI observed that the Hospital had some equipment that was non-functional as per", "metadata": {"headings": [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}, [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}]], "page": 36, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pictures below;", "metadata": {"headings": [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "lee \n= - \n- \nNon-functioning X-ray since 2017 Non-functioning scan machine \n\\| REN =] 2.5", "metadata": {"headings": [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}], [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}]], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ZZ", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "re \n3 \n= \nDR mE = ae = \\| \nCBC sysmex machine obsolete (carries Water bath machine faulty (sets optimal out a complete blood count) \nstandard of temperature needed for tests) \nAs a result, patients in need of radiography services were being referred to other Health facilities for further medical management. \nThe Accounting Officer explained that the medical equipment was as old as hospital, for 25years now, the hospital had not had replacement of the most critical equipment like theatre operating tables, anaesthetic machine, operating lights, caesarean sets, laparotomy sets, patient monitors, dental chairs, dispensing trolleys, among others. \nThe Accounting Officer attributed the matter to lack of resources for maintenance services. \nThe Accounting Officer should engage the Ministry of Health to ensure that the \nie i ig ai Be \nAn Incubator with temperature being achieved outside not the same as inside(probe is faulty) \n\\| \ne \nrn \nRN ein \nCPU doesn\u2019t communicate with the monitor", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}, [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ju", "metadata": {"headings": [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], "page": 38, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tl ll Hi Me ge that doesn\u2019t cool stored items \nI if i im esas itis \\| \nAutoclave (the probe is faulty) \n\u2014\u2014S\u2014 Hot air Oven (the probe is faulty) \nFaulty machinery in the laboratories is likely to result into inaccurate results used as a basis for treatment which may mislead medical personnel in their professional judgements while giving drug prescriptions to patients. \nThe Accounting Officer attributed faulty equipment to lack of an adequate budget to finance timely repairs and replacements. In addition, Follow up had severally been made to MOH though it had not yet yielded results. \nThe Accounting Officer should engage the Ministry of Health to address the issue of faulty medical equipment at the Health facility. \n3.5.2.4 Status and adequacy of structure \nInspections carried out on the buildings revealed the irregularities below; \nThe Accounting Officer should engage the relevant authorities and development partners to have new facilities constructed/ major rehabilitations carried out. \na) Congestion in the wards \nA physical inspection of the hospital wards revealed Overcrowding in the Wards. It was observed that the Wards were over crowded. In some wards patients were sleeping under the beds due to lack of space. This made it very difficult for nurses to administer drugs. Details in the pictures below, \nBed of patients in the maternity ward placed Beds in the maternity ward placed on floors \non floors", "metadata": {"headings": [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}, [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "F Ir = un \u2014\u2014 TEAS", "metadata": {"headings": [{"headings_0": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}, {"headings_1": {"content": "Ju", "page": 38, "level": 3}}], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "x BN NEIN > =", "metadata": {"headings": [{"headings_0": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}, {"headings_1": {"content": "Ju", "page": 38, "level": 3}}], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= | ee", "metadata": {"headings": [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee Maternity ward patients in a make shift A pictorial of the make shift structure \nstructure being used as a maternity ward \n\u2014 \n[See See \nMattresses on the floor in the inpatient ward Inpatient ward, patients on the walkways being used for shelter \nIn the circumstances, the available staffs are overstretched and the patients\u2019 welfare compromised which subsequently affects the Hospital\u2019s ability to effectively deliver on its mandate. \nThe Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kasese DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the", "metadata": {"headings": [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}, [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "metadata": {"headings": [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], "page": 40, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], "page": 40, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \n\u00b0 Identify and assess the risks of material", "metadata": {"headings": [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}, [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the DLG to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, 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 these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION The material findings in respect of the compliance criteria for the applicable subject matters are as follows; The primary pillar being the Agriculture Value Chain Development (Production, Storage,", "metadata": {"headings": [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}, [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}]], "page": 41, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], "page": 42, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "It 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; \n3.6.1 Funding of PDM Activities in the District \nMoFPED released a sum of UGX 19,700,000,000 to finance 197 PDM SACCOs in Kasese DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX 197,111,573 for the PDM Administrative costs, which was paid to PDCs. \n3.6.2 Positive Observations \nI noted the following areas were the District had commendable performance; \nUGX 197,111,573 meant for PDM Administrative and Coordination activities was e \nutilized for the intended purpose and supported by relevant documentation. \ne MoFPED funded all the 197 PDM SACCOs which was same as the gazetted administrative units. \nUGX. 19,700,000,000 meant for 197 SACCOs was released and all the SACCOs e \nwere funded for. \nAll the PDM SACCOs received PRF of UGX. 100 million each. \ne \ne The HLG Core Implementation team was fully constituted and prepared all quarterly performance reports. \nAll the beneficiaries in 10 parishes, accessed loans from enterprise groups where e \nthey were members \no The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets \nAll the PDCs were fully constituted and all the 10 sampled PDCs received funding o", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of UGX. 10,000,000 for the PDC activities. o A leadership vetting committee was elected and inaugurated in all the PDM SACCOs o The vetting criterion following the PDM SACCO byelaws was included in the minutes for all PDM SACCOs o All PDM SACCOs had training of the PDM SACCO members during the first general meeting. All PDM SACCOs included the bank account opening resolution in the minutes eo o By the time of the first general meeting, all the PDM SACCOs had already received funds o All the PDM SACCOs included the bank account opening resolution in the minutes and accounts were opened in bank as per the board resolutions. In all the PDM SACCOs, the SACCO bank account number provided was captured o in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022. All the PDM SACCOs included the resolution for the bank account signatories in o the minutes and signatories to the bank account are the ones approved in the board resolutions. eo All the beneficiaries received UGX 1,000,000 each for the 10 sampled SACCOs which was indicated in the SACCO records and none of the beneficiaries in the 10 sampled PDM SACCOs had received PRF multiple times 3.6.3 Areas of Improvement I noted the following areas where the District needs improvement; 3.6.3.1 Planning and Budget Performance I reviewed the Kasese District approved work plan and budget for PDM activities and noted the following. 3.6.3.2 Failure to align LG budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: Octaher 2022) requires all 1Gs thraugh - their respective Core Implementation Teams, to align their plans, interventions and The Accounting Officer explained that the PDM guidelines issued at time were not clear with a number of reviews which affected the incorporation of PDM priorities in to the District budget and work plans. The district will streamline its budget to include the priorities from the sub counties and town councils. The 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. 3.6.3.3 Late disbursement of Funds to PDM SACCOs Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}]], "page": 43, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], "page": 44, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \ne None of the 197 SACCOs received funding in the first quarter of the financial \nyear.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}]], "page": 44, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e 61 SACCOs received funding meant for quarter one in the second quarter implying that the disbursements delayed by 3 Months. \n\u00b0o 86 SACCOs received funding meant for Quarter one in the third quarter (March) implying that the disbursements delayed by 6 Months. \n\u00b0 47 SACCOs received funding meant for Quarter one in the fourth quarter (May) implying that the disbursements delayed by 8 Months. \noe 3 SACCOs received funding meant for Quarter one in the fourth quarter (June) implying that the disbursements delayed by 9 Months. The summary is in the table below and the details are in Appendix 10. \nNo. of SACCOs that received \nPRF \na EM FE SSS ZR PR EP SCR REET \nDecember \n3.6.3.4 Disbursements 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 1 PDM SACCO had not disbursed any amount out of the PRF received of UGX. 109,173,111. Details are in the Appendix 11. \nFailure/Low rate of disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. Furthermore, there was a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that funds were not disbursed to the beneficiaries because some signatories abandoned the SACCO activities. However, these were later replaced and funds are now disbursed to all the registered beneficiaries. \nThe Accounting Officer should regularly monitor the disbursement/ performance of the SACCOs to avoid such delays. \n3.6.3.5 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}]], "page": 44, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], "page": 45, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The LG Accounting Officers (AO) as Chairperson, the District Production Officer e \n(DPO), District Commercial Officer (DCO), District Planner and\\_ District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. \nThe PDC to oversee and coordinate the development activities within the Parish, o \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General \nadmit new \nEach Parish shall have a PDM SACCO and a PRF designated bank account for o \nthat PDM 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 \nManagement Response Structure \nParish \nI reviewed the operations of the The Accounting Officer Development PDC in the 10 sampled PDM explained that the Committees \nSACCOS, and noted the following; \ndistrict is internalizing (PDC) \nOut of 10 PDCs, only 9 held all \nthe planning and \nthe 4 quarterly meetings. \nreporting guidelines on Parish priorities and action plans \npreparation of 5 year for the FY 2022/2023 were not \nplans and core team prepared by all the PDCs. \nhas taken up training of Only 9 PDCs out of 10 prepared \nall quarterly performance the SACCO leaders on reports. \nthe preparations of the 5 year plans. \nGeneral \n\u00a9 9 SACCOs held their first general The Accounting Officer Meetings by PDM \nmeeting more than 1 month after attributed this to delay in SACCOs their registration. \nreceiving the certificate of registration which was a requirement to hold first general meeting as an evidence of registration of", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}]], "page": 45, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mi the SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDM SACCO oe The members of the board did not \nAccounting Officer Board \nfill in expression of interest forms attributed this to priority prior to being elected board given to have funds members. \ndisbursed to the SACCOs which could not facilitate the filling of interest", "metadata": {"headings": [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}, [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}], [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}], [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}]], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expression", "metadata": {"headings": [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "forms although the district will enforce the process for the subsequent activities. \nFailure to prepare quarterly performance reports and 5 year plans may lead to inadequate community mobilization, identification of development priorities, and monitor resource utilization thus undermining the objectives of the PDM and also failure to hold the first general meeting within 1 month of registration may lead to delays in disbursement of funds which affects the implementation of the projects. \nIn addition, failure to have a functioning Board/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer should organise more trainings on the roles and importance of these committees in the implementation of PDM and organise elections for missing committee and sub committees. The Accounting Officer should also engage the relevant authorities for sufficient facilitation of PDCs and SACCO Boards.", "metadata": {"headings": [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}], [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}]], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.6.3.6 Review of Training Implementation Activities \nParagraph 27 of PDM A LG Guide for Supporting HH & EGs in Accessing Loans - \nunder PRF Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local \u2014 \nGovernment Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \no After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \no The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of Observations \nManagement Response", "metadata": {"headings": [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}], [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}]], "page": 47, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], "page": 47, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a. Training of Local e The training of local experts The Accounting Officer was carried out on 22\"\u00b0- 23\" \nthat the \nFailure to conduct training of households and enterprise group leaders may lead to misuse of PRF by households and enterprise groups, as well as deter the socio- economic transformation aspirations. \nThe Accounting Officer explained that the funds were transferred to SACCOs in financial year 2021/22 on instructions from the PDM Secretariat. \nThe Accounting Officer should engage the relevant authorities so as to ensure that PDM trainings are timely.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}, [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.6.3.7 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its 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 of 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 AO 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; \nservices to its members. \n", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}, [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}]], "page": 48, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Update of SACCO \u00a9e5 SACCOs did not have updated The Accounting Officer Enterprise and PDM member registers contrary to attributed this to the Household the guidelines. need of disbursement", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Registers", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of the PRF funds to the \nregistered beneficiaries and the new members \nregister will be updated on the admission at \nthe special general meeting. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer should engage the relevant authorities to have the SACCOs licensed and ensure that all SACCOs update their members\u2019 registers. \n3.6.3.8 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting -", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}, [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}]], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e \nranking 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. \no Each Parish shall select flagship projects that will benefit all interested subsistence households In 4 parlicipalury manner as guided by Ute Cumimertidl Officer, Community Development Officer (CDO) and relevant sector experts. \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \n\\| ae Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}, [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}]], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of 2 parishes did not carry out\\| The Accounting Officer Households wealth ranking during attributed this to wealth identification of subsistence ranking carried by UBOS households. Details are in used at the PDMIS system Appendix 13 \nwhich the SACCOs relied Failure to identify subsistence on to select the households using the wealth beneficiaries. \nranking tool and select and \nimplement prioritized projects \nmay undermine the achievement \nof pillar objective.\n2. Selection and eAll parishes selected an The Accounting Officer Implementation of projects that were inconsistent \\| attributed this to the", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Projects commodities, Details IN district where the Appendix 14 \n\u00b035 out of 144 farmer \\| \nPriorities ee selected for the enterprise/households district would not implemented projects that are effectively do well leading not from the priority commodity to change of projects that list. Details are in Appendix 15 are not from the priority commodity list. \nFailure to select and implement \nprioritized projects may \nundermine achievement of the \npillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}]], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for e All PRF beneficiaries who carried The Accounting Officer \\| Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "out farming enterprises in 10 attributed this to unclear", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDM SACCOs did not obtain guidelines on the process", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "agricultural insurance policies \nand a PRF designated bank abandoned their roles account for that PDM SACCO, in a immediately they were branch of a supervised financial elected. The resolution institution that is convenient for was passed to elect new the members of the PDM SACCO. \nsignatories to account and I noted that; \nPFR funds were later o In all PDM SACCOs, the disbursed to all signatories on the board beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}], [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}], [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}]], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "resolution,", "metadata": {"headings": [{"headings_0": {"content": "resolution,", "page": 51, "level": 2}}, {"headings_1": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "authorize payments to PRF beneficiaries except for Rugendabara - Kitswamba PDM SACCO whose signatories had abandoned their roles. \nIneligible signatories on the board \nresolution, the SACCO could not \nauthorize any payments to PRF \nbeneficiaries and this may lead to \nmismanagement and loss of \nSACCO funds. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "resolution,", "page": 51, "level": 2}}, {"headings_1": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, [{"headings_0": {"content": "resolution,", "page": 51, "level": 2}}, {"headings_1": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}]], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "resolution,", "page": 51, "level": 2}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should continually engage, sensitize, monitor and mentoring the SACCOs to ensure compliance with the funding guidelines", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "resolution,", "page": 51, "level": 2}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OR", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "John F.S. Muwanga \n\u201cOLIVA GTA \nAUDITOR GENERAL CApr", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ty. Ay", "metadata": {"headings": [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28\" December, 2023 \nAppendices \nAppendix 1:\\_Performance of Local Revenue \nNo Source \nApproved budget Actual Collections Variance Reasons for under/over collection \nA mE RS TON CT I Ee ILI SESE EE SS \nSOT \nen \n\\| Tax Revenues \n\\| Local Series Tax \nHE HERRN? = SSS 2 \\| Land fees", "metadata": {"headings": [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}, [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}], [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 52, "level": 5}}, {"headings_1": {"content": "Ty. Ay", "page": 51, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenues aa Sd 5 Other Property income Eu ee 6 \\| Dividends ee a 7 \\| Rent", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 52, "level": 5}}, {"headings_1": {"content": "Ty. Ay", "page": 51, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fre:", "metadata": {"headings": [{"headings_0": {"content": "Fre:", "page": 52, "level": 5}}, {"headings_1": {"content": "ee", "page": 52, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\"8 \\_\\_\\| \nOther property income (sposelofasses)", "metadata": {"headings": [{"headings_0": {"content": "Fre:", "page": 52, "level": 5}}, {"headings_1": {"content": "ee", "page": 52, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CSC", "metadata": {"headings": [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 9 \\| Sale of goods and services \n10 Icenses \\| u 11 Courtfines and Penalties a En 12 Other fines and Penalties \n97,215,000 97,215,000 \"13 \\| Wiscellaneous Revenue Sn Fre Total Revenue \n3,913,546,049 1,341,407,251 2,572,138,798 I \nAppendix 2: Out-puts without appropriate indicators and targets \nNo. Programme Budget Budget Out-put Audit Audit Management Output Output budget \ncomment on comment Response \n1 \\| 01-AGRO- \n010016 Farmer \n0.197 Implementation of No measure of Not indicated Awaiting \n\\| INDUSTRIALIZATION mobilization PDC activities like mobilization management \\| and mobilization of\\|and training Response \\| sensitization beneficiaries for \n\\| training and \n\\|", "metadata": {"headings": [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}, [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}], [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}]], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "evaluation \\| \n0.197 \n> oo \nAppendix 3: Implementation 0? planned outputs Appendix 3 (a): Fully implemented out-puts \nN \\| Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}, [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}], [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total Out-put Total No Number \\| of fully", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. Out-put expenditure activities in implemented the out-put activities UGX \u2018000\u201d \n1 12-HUMAN 01- 1202030302-Increased 320003 Assets and 107,099 01 01 CAPITAL Education,Sports number of STEM/STEI Facilities Management \nDEVELOPMENT and skills programmes accredited", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1202030302-Increased Budget Output 320026 468,697 03 03 number of STEM/STEI \nPromotion of STEM/STE \n\\_\\| programmes accredited \n2 12-HUMAN 02 Population 2203010507-Human resources 320165 Primary Health 253,814 01 01 CAPITAL \nHealth, Safety recruited to fill vacant posts care services \nDEVELOPMENT and Management \n3 06-NATURAL 03 Water 05010105-Degraded water 000006 Planning and 971,929 03 03 RESOURCES, Resources catchments protected and Budgeting service \nENVIRONMENT, Management restored through \nCLIMATE \nImplementation of catchment \nCHANGE, LAND \nManagement measures \nAND WATER \n4 09-INTEGRATED 03-Transport 09020401-Capacity of existing 000017 Infrastructure 150,000 01 01 TRANSPORT Infrastructure transport infrastructure and Development and \nINFRASTRUCTUR and Services services increased", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}, [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}]], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "Budget", "page": 53, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "L E AND SERVICES Development \n4 \n5 01-AGRO- 01-Institutional 01060203-Enabled agricultural 000006-Planning and 369,879 03 03 INDUSTRIALIZAT Strengthening extension supervision system Budgeting services \nION \nand Coordination developed and operationalised \n010017-Machinery 159,205 01 01", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "Budget", "page": 53, "level": 2}}, [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "Budget", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "acquisition", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and \nmaintenance \n\\| \nTotal 2,480,623 13 13 \n49 \nAppendix 3 (b): Partially Implemented out-puts \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number No of No of expenditure activities of fully partially activities that UGX \u2018000\u201d in the implemen implemented were not output ted activities implemented activities \n1 12-HUMAN 01- 1202030302- 320026 Promotion 1,135,897 01 0 1 0 CAPITAL Education,Sports Increased number of STEM/STEI \nDEVELOPMENT and skills of STEM/STEI \nprogrammes \naccredited \n02 Population 1203010507-Human 320165 Primary 600,617 02 0 2 0 Health, Safety and resources recruited Health care \nManagement \nto fill vacant posts \nservices \n2 09-INTEGRATED 03-Transport 09020401-Capacity 260010 Road 669,131 02 0 02 0 TRANSPORT Infrastructure and of existing transport Rehabilitation \nINFRASTRUCTURE Services infrastructure and \nAND SERVICES Development services increased. \nee an m \nTotal \n2,405,645 5 0 5 0 \nAppendix 4: Utilization of the Wage Budget \nSN Department Approved Budget Supplementary Revised Budget Warrants Payments 5 of Unspent Name \nBudget \n1 Administration 3,246,385,404 1,264,547,428 4,510,932,832 3,950,959,118 3,488,814,919 462,144,199 \\| earner based \\| 419,060,000 - 419,060,000 \\| 419,060,000 418,342,786 717,214 services \n+", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}, [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014t", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], "page": 54, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Education 28,567,767,006 10,199,301,481 38,767,068,487 35,369,580,131 33,739,550,392 1,630,029,739 4 Finance 407,218,000 = 407,218,000 407,218,000 407,210,364 7,636 5 Health 1 17,615,511,584 1,851,600,000 I 19,467,111,584 I 19,467,111,584 19,316,107,103 151,004,481 6 Internal audit 106,535,000 \\| - 106,535,000 106,535,000 104,481,642 \\| 2,053,358 7 Natural resources 243,322,000 - 243,322,000 243,322,000 232,164,770 11,157,230 \n50 \nPlanning unit 180,279,000 = 180,279,000 180,279,000 150,542,428 29,736,572 Production 2,000,846,916 1,097,738,136 3,098,585,052 2,731,515,984 2,449,854,893 281,661,091 10 Statutory bodies 223,099,000 = 223,099,000 223,099,000 223,005,849 a 93,151 11 Trade, industry 64,054,000 - 64,054,000 64,054,000 64,003,331 50,669 and local \ndevelopment \n12 Water 111,186,000 = 111,186,000 111,186,000 82,354,212 28,831,788 13 \\_\\| Works 235,546,000 = 235,546,000 235,546,000 235,531,183 14,817 Total 53,420,809,910 14,413,187,045 67,833,996,955 63,509,465,817 60,911,963,872 2,597,501,945 \nAppendix 5: Project completion SN Water Projects/facilities \n1 Makongote GFS 2 Buthale GFS \n3 Kyangwe GFS 4 Bitere GFS Phase 3 \nPlanned Actual Variance Expenditure (UGX) Audit Remarks quantity", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}, [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], "page": 55, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "im 1 1 0 141,306,886 Fully Completed 1 1 0 133,065,984 Fully Completed it 7 1 0 79,764,631 Fully Completed 1 0 93,100,000 Fully Completed 5 Kyangende - Kyabikongolo GFS \n1 1 1 30,000,000 Fully Implemented 6 Kalhughuta BPT (Break Pressure Tank) \\| 1 1 0 9,462,714 Fully Completed 7 Buhunga GFS Phase 2 \n1 1 0 82,053,800 Fully Completed 8 Kalibu Reservoir \n1 0 \\| 1 0 Not Implemented 9 Completion of Mbulamasi- Rwabitooke GFS \n1 1 0 6,539,420 Fully Completed 10 Completion of Kaswa GFS Phase II \\| 1 1 0 7,084,144 Fully Completed 11 \u2014 Completion of Rwabitoke - Kyibiiri \n12 Completion of Buhunga GFS Phase I \n13 Completion of Kyibisire GFS \n14 Completion of Boreholes FY 2021/22 \n1 1 0 17,737,874 Fully Completed 1 1 0 58,171,025 Fully Completed 1 1] 0 13,046,116 Fully Completed 1 1 0 27,774,250 Fully Completed 15 Rehabilitation of Boreholes (15NO.) \n15 15 \\| 0 42,020,704 Fully Completed [ Total 711,127,548 \n51 \nAppendix 6: Timeliness of procurements \nee ee Budgeted Amount \n[as Expenditure Audit Remark facilities \nMakongote GFS \nThe advert was ran on 8th November 2022 and the contract \n2 Buthale GFS \n4 Bitere GFS Phase 3", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}, [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 5", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 56, "level": 3}}, {"headings_1": {"content": "quantity", "page": 55, "level": 2}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyangende - Kyabikongolo GFS", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 56, "level": 3}}, {"headings_1": {"content": "quantity", "page": 55, "level": 2}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al Kalhughuta BPT", "metadata": {"headings": [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buhunga GFS Phase 2 \n18 Kalibu Reservoir \nSN Water Projects/ facilities \n1 Makongote GFS", "metadata": {"headings": [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}, [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}], [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}], [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2 Buthale GFS", "metadata": {"headings": [{"headings_0": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, {"headings_1": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Kyangwe GFS \n4 Bitere GFS Phase 3 5 Kyangende GFS \nsigned on 24th January 2023.", "metadata": {"headings": [{"headings_0": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, {"headings_1": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, [{"headings_0": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, {"headings_1": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "155,000,000", "metadata": {"headings": [{"headings_0": {"content": "155,000,000", "page": 56, "level": 3}}, {"headings_1": {"content": "2 Buthale GFS", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "133,065,984 The advert was ran on 8th November 2022 and the contract \n100,000,000", "metadata": {"headings": [{"headings_0": {"content": "155,000,000", "page": 56, "level": 3}}, {"headings_1": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, [{"headings_0": {"content": "155,000,000", "page": 56, "level": 3}}, {"headings_1": {"content": "2 Buthale GFS", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "93,100,000", "metadata": {"headings": [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "signed on 8th February 2023. \nThe advert was ran on 8th November 2022 and the contract \na 30,000,000 ee] The advert was ran on 8th November 2022 and the contract signed on 8th February 2023. \nThe invitation was sent on 21 November 2022 and the \n100,000,000", "metadata": {"headings": [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}, [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}], [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "82,053,800", "metadata": {"headings": [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \ncontract signed on 24th January 2023. \nThe advert was ran on 8th November 2022 and the contract signed on 8th February 2023. \n20,000,000 \nOO There were no invitations made and no contract was signed. \nBudgeted Expenditure Is the Is the Were Has it Was the Amount \nfacility budgeted appraisals been design included facility conducted? recorded approved? in the eligible? \nin the", "metadata": {"headings": [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}, [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}], [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}], [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "developm", "metadata": {"headings": [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "asset \nent plan? register? \n150,000,000 141,306,886 No Yes Yes No No 155,000,000 133,065,984 No Yes Yes No No \\| \n92,000,000 79,764,631 No Yes Yes No No 100,000,000 93,100,000 Yes Yes Yes No Yes 30,000,000 0 No Yes Yes No No 6 Kalhughuta BPT (Break Pressure Tank) 10,000,000 9,462,714 Yes Yes Yes No No 7 Buhunga GFS Phase 2 \n\\_ 100,000,000 82,053,800 Yes Yes Yes No No 8 Kalibu Reservoir \n20,000,000 0 No Yes Yes No No 9 Completion of Mbulamasi- Rwabitooke GFS 9,790,295 6,539,420 Yes Yes [Yes No No 10 Completion of Kaswa GFS Phase II \n17,618,580 7,084,144 Yes Yes Yes No No \n52 \nLi Completion of Rwabitoke \u2014 Kyibiiri \n25,339,820 \\| 17,737,874 Yes Yes \\| Yes No No 12 Completion of Buhunga GFS Phase I", "metadata": {"headings": [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}, [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "metadata": {"headings": [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 Completion of Kyibisire GFS \n25,246,116 \\| 13,046,116 Yes Yes \\| Yes No No 14 Completion of Boreholes FY 2021/22 \n22,446,084 \\| 27,774,250 Yes Yes \nNo N/A - \n15 Rehabilitation of Boreholes (15NO.) \n61,500,000 \\| 42,020,704 Yes Yes \nNo \\| N/A - \nTotal 879,315,858 \\| 711,127,548 \\|", "metadata": {"headings": [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}, [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}], [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}], [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}]], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 57, "level": 2}}, {"headings_1": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Water \nBudgeted Released Amount Planned Planned Expected Audit Functionality Existence of \\| Projects/facility amount amount Spent Start End Date status as observation \nuser committee (UGX (UGX Date per BOQs \nMillions) Millions) (UGX \nand latest (Existence \nMillions) payment and \ncertificate completion \nstatus) \nHe \n1 Construction of 100 100 100 27/01/2023 27/07/2023 100% The project Thetwo (2) The two (2) \n. \n\\|. \nBitere GFS Phase \n3 \ncomplete was in sampled water sites had \nin Bugoye Sub \nexistence taps were functional user", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 57, "level": 2}}, {"headings_1": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 57, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and functional and committees. completed at being used \nthe time of with sufficient \naudit. \\_\\_\\| yield. \n2 Construction of 150 150 150 08/02/2023 Ei 100% The project The five (5) The five (5) \\|. \n. \nMakongothe GFS \ncomplete was in \nsampled water \\| sites had Phase 3 in Ibanda \nexistence taps were functional user", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 57, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyanya Town", "metadata": {"headings": [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and functional and committees. Counell \ncompleted at being used \nthe time of with sufficient \naudit. yield. \n\\| \n53 \nAppendix 9: Inspections \nbeneficiary \\_ \\| supplier Value Photos Remarks Parish and \\_sub- procurement reference equipment \ncounty \nEn \nAMURI MOHAMED Kaserengethe II Cell, KSE/521/SERVICES/2022- \nBwera Ward, 2023/00023 \nMpondwe Lhubiriha \nTon sei \nMUSERERU AUGUSTINE Rwehingo Village, KSE/521/SERVICES/2022- Katholhu Parish, 2023/00023 Nyakiyumbu S/C \nYONA TUMUSIIME MAATE Pida \nCell, KSE/521/SERVICES/2022- Kinyamaseke South 2023/00023 \nWard, Kinyamaseke \nTown Counell \nSAMSON MUTSWANGA Kaghete Cell, KSE/521/SERVICES/2022- Nyakeya Parish, 2023/00023 \nKyarumba Town \nCouncil", "metadata": {"headings": [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}, [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23,151,000", "metadata": {"headings": [{"headings_0": {"content": "23,151,000", "page": 58, "level": 2}}, {"headings_1": {"content": "Kyanya Town", "page": 57, "level": 3}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Delayed installation of equipment since at the time of the inspections installation was still going on. \ne Water was not reaching some parts of the garden due to technical", "metadata": {"headings": [{"headings_0": {"content": "23,151,000", "page": 58, "level": 2}}, {"headings_1": {"content": "Kyanya Town", "page": 57, "level": 3}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "challenges.", "metadata": {"headings": [{"headings_0": {"content": "challenges.", "page": 58, "level": 2}}, {"headings_1": {"content": "23,151,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "31,484,500", "metadata": {"headings": [{"headings_0": {"content": "31,484,500", "page": 58, "level": 2}}, {"headings_1": {"content": "challenges.", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o The farmer had a challenge with the water source since at the time inspections the water pump could not suck water from the source. \ne The equipment had not been handed over to farmer since the water issue had not been sorted. \n32,686,570 e The constructed base for the water tank had developed cracks and needed to be reconstructed. \ne The equipment had not been handed over to the farmer since the installation had just been concluded. \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "31,484,500", "page": 58, "level": 2}}, {"headings_1": {"content": "challenges.", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24,657,800", "metadata": {"headings": [{"headings_0": {"content": "24,657,800", "page": 58, "level": 2}}, {"headings_1": {"content": "31,484,500", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The equipment had not been handed over to the farmer since the installation was still ongoing. \ne The supplied water submersible pump was weak and could not pump water to the tank. \nPATRICK BEGEHANIA Kisongora Cell, KSE/521/SERVICES/2022- = 21,670,130 \nBusambu Ward, 2023/00023 \nMuhokya Town \nCouncil", "metadata": {"headings": [{"headings_0": {"content": "24,657,800", "page": 58, "level": 2}}, {"headings_1": {"content": "31,484,500", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IL", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "54 \noe The sigh post had not been installed. oe The equipment had not been handed over to the farmer since the installation had just been concluded. \nAppendix 10: Late disbursement of funds to PDM SACCOs \nSN Date of release No. of PDM SACCOs paid on the date \nAmount paid on Remarks \n1 01/12/22 61 Bar \nthe date 7 2 28/03/23 87 2,175,000,000 \n3 31/03/23 \\| 61 = 1,525,000,000 \n4 16/05/23 47 1,175,000,000 \n5 26/05/23 61 1,525,000,000 = 6 30/05/23 61 1,525,000,000 [ \n7 31/05/23 34 850,000,000 \n8 14/06/23 152. 1,300,000,000 \n9 16/06/23 136 3,400,000,000 \n10 17/06/23 3 75,000,000 \n11 19/06/23 96 2,400,000,000 \n12 23/06/23 49 1,225,000,000 \n13 27/06/23 40 1,000,000,000 \nTotal 788 19,700,000,000 \n55 \nAppendix 11: Failure of disbursement of Parish Revolving Fund (PRF) \nas \neS \nTotal PRF received \nT \nune Total Diskuirsemants 2 Nhage \nSN Parish Name PDM SACCO Name (2021/2022 & \nRemarks Name (Loans) disbursed \\_\\_\\| 2022/2023) \n(A) (B) (C) = (B/A) Muhumuza Muhumuza-Buhuhira PDM", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}, [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}]], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ot", "metadata": {"headings": [{"headings_0": {"content": "ot", "page": 60, "level": 2}}, {"headings_1": {"content": "IL", "page": 58, "level": 1}}], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "ot", "page": 60, "level": 2}}, {"headings_1": {"content": "IL", "page": 58, "level": 1}}], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PRE", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funds 0% 5 1 Kasese DLG SACCO 109,173,111 109,000,000 100% Kitswamba Central Kitswamba Central - Disbursed 100% 2 Kasese DLG Kitswamba Town Council 109,173,111 109,000,000 of PRF funds PDM SACCO 100% Kasese DLG Rugendabara Rugendabara -Kitswamba Had not 3 PDM SACCO 109,173,111 0 0 Disbursed any Kasese DLG Kendahi Kendahi - Hima Town 4 109.173. 111 Council PDM SACCO TR Kasese DLG Mubuku Central Mubuku Central-Mubuku \u2018 109.173.1411 Town Council PDM SACCO ua Kasese DLG Buhuna Buhuna- Karambi PDM PRF funds 109,000,000 100% Disbursed 100% of PRF funds 109,000,000 100% Disbursed 100% of PRF funds 109,000,000 100% Disbursed 100% 6 SACCO 109,173,111 of PRF funds Kasese DLG Bwera Bwera - Mpondwe/ 109,173,111 109,000,000 100% Disbursed 100% 7 Lhubiriha Town Council of PRF funds PDM SACCO Kasese DLG Harukugu \\| Harukugu - Isango PDM 109,173,111 109,000,000 \\| 100% \\| Disbursed 100% 3 jt SACCO of PRF funds I Kasese DLG Katholu/Katojo Katholu/Katojo- 109,173,111 ans \\| 100% Disbursed 100% \\| 600-006 Nyakiyumbu PDM SACCO oo of PRF funds Kasese DLG Kinyamaseke south 10 B Kinyamaseke south- DEE . AN 2 Kinyamaseke Town Council 109,173,111 109,000,000 100% of PRF funds PDM SACCO m \\| N 1,091,731,110 981,000,000 90% of PRF funds 56 Appendix 12: Licensing of PDM SACCOs SN. Vote Name Parish Name Name of SACCO Is the SACCO registered Remarks under Microfinance Institutions money lenders act 2016? (Yes/No) 1 Kasese DLG Muhumuza Muhumuza-Buhuhira PDM No The SACCO is not licensed as SACCO Microfinance Institutions money \u2014 lenders act 2016 2 Kasese DLG Kitswamba Cenzral Kitswamba Central -Kitswamba No The SACCO is not licensed as Town Council PDM SACCO Microfinance Institutions money lenders act 2016 3 Kasese DLG Rugendabara Rugendabara -Kitswamba PDM No 4 Kasese DLG Kendahi SACCO Kendahi - Hima Town Council No PDM SACCO 5 Kasese DLG Mubuku Centra Mubuku Central-Mubuku Town No 6 Kasese DLG Buhuna 7 Kasese DLG Bwera 8 Kasese DLG Harukugu Council PDM SACCO Buhuna- Karambi PDM SACCO No Bwera - Mpondwe/ Lhubiriha No Town Council PDM SACCO Harukugu - Isango PDM No SACCO 9 Kasese DLG Katholu/Katojo Katholu/Katojo-Nyakiyumbu No PDM SACCO 10 Kasese DLG Kinyamaseke south Kinyamaseke south- No Kinyamaseke Town Council PDM SACCO 57 The SACCO is not licensed as Microfinance Institutions money lenders act 2016 The SACCO is not licensed as Microfinance Institutions money lenders act 2016 The SACCO is not licensed as Microfinance Institutions money lenders act 2016 The SACCO is not licensed", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}, [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}]], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Kasese DLG Kendahi Kendahi - Hima Town 4 4 \nAll the 4 villages were ranked Council PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SS 5. Kasese DLG Mubuku Central hang Mubuku Central-Mubuku 3 3 \nTan \nAll the 3 villages 3 \nwere \nranked Town Council PDM SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}, [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}]], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kasese DLG Buhuna Buhuna- Karambi PDM = 0 \nThe wealth ranking was not SACCO carried out.", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Kasese DLG Bwera Bwera - Mpondwe/ 7 7 \nAll the 7 cells were ranked. Lhubiriha Town Council \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kasese DLG Harukugu Harukugu - Isango PDM 3 3 \nAllthe 3 villages were ranked. SACCO \n\\|\n9. Kasese DLG Katholu/Katojo Katholu/Katojo-Nyakiyumbu 5 5 \nAll the 5 villages were ranked PDM SACCO \n\\| \n10 Kasese DLG Kinyamaseke south Kinyamaseke south- 6 \nKinyamaseke Town Council \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "58 \n6 \nAll the 6 villages were ranked \nSN \nVote Parish Name Name of SACCO List of flagship Are the \nHow many Number of How many of \\| How many of Name \nprojects per flagship enterprises are PDM the the farming SACCO projects implementing enterprises enterprises enterprises consistent flagship projects \nare farming are from the with the", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}, [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}]], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "enterprises priority", "metadata": {"headings": [{"headings_0": {"content": "enterprises priority", "page": 63, "level": 8}}, {"headings_1": {"content": "PRE", "page": 60, "level": 1}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "priority", "metadata": {"headings": [{"headings_0": {"content": "enterprises priority", "page": 63, "level": 8}}, {"headings_1": {"content": "PRE", "page": 60, "level": 1}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "commodity", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "commodities \nlist selected by \nthe LG?", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kasese Muhumuza Muhumuza- Coffee, Banana, No 21 21 21 18 DLG Buhuhira PDM Poultry \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "he Kasese Kitswamba Kitswamba Central Coffee, Maize, No 11 11 11 6 DLG Central -Kitswamba Town Beans, \nCouncil PDM Tomatoes, \nSACCO Poultry, Piggery, \nDairy Cattle, \nFish. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kasese Rugendabara Rugendabara - Maize, Soya No 0 16 16 10 DLG Kitswamba PDM beans, \nSACCO Sorghum, Goat \n4, \\| rearing, Cattle a", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "keeping", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Kasese Kendahi Kendahi - Hima Maize, soya No 17 20 20 16 DLG", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Town Council PDM bean, beans, SACCO goat, poultry \n5; Kasese Mubuku Central Mubuku Central- Goat keeping, No 10 11 un 11 Tio DLG \nMubukt Town Piggery, Poultry, \nCouncil PDM Cattle rearing. \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}, [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}]], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kasese Buhuna Buhuna- Karambi Coffee, Goat No 22 23 17 10 DLG", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO rearing, Fish \nfarming, \npiggery, Poultry, I \nFood vendors, \nVanilla, coffee I \n59", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}, [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "selling", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "de Kasese Bwera Bwera - Mpondwe/ Maize, Beans, TNo 18 21 18 15 DLG \nLhubiriha Town Coffee, Poultry, \nCouncil PDM selling of \nSACCO \ngroundnuts \n= Pp ao", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}, [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}], [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}]], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kasese Harukugu Harukugu - Isango Coffee, No 12 14 10 8 DLG PDM SACCO Vegetables, \nGoat keeping,", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "piggery, Poultry", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Kasese Katholu/Katojo Katholu/Katojo- Maize, coffee, No 7 8 8 6 DLG", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Nyakiyumbu PDM mushroom, \nSACCO piggery, fish \nfarming, \nchicken, goat, \nvegetables \n10 Kasese Kinyamaseke Kinyamaseke Selling Matooke, No 15 15 12 10 DLG south south- Beans, cassava \nKinyamaseke flour, Pinaples, \nTown Council PDM fruits, Mangoes, \nSACCO Piggery, Goat \nkeeping, Fish \nFarming, \nPoultry, onions \nTotal \n133 160 144 109 \n60 \nAppendix 15: Selection and Implementation of Prioritized/Flagship Projects \nSN. Vote Parish Name Name of SACCO Name of PRF EZ I Loan Project \\| Remark Name \nbeneficiary Amount as Amount as funded \nper SACCO per \nrecords household \nevidence \nprovided", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}, [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Interview", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 65, "level": 8}}, {"headings_1": {"content": "piggery, Poultry", "page": 64, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "notes, Bank \ninformation \nreport, bank \nstatement \netc.) F \\|", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 65, "level": 8}}, {"headings_1": {"content": "piggery, Poultry", "page": 64, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Muhumuza Muhumuza- Biira Betty 1,000,000 [000,000 Coffee Implemented", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 65, "level": 8}}, {"headings_1": {"content": "piggery, Poultry", "page": 64, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kasese", "metadata": {"headings": [{"headings_0": {"content": "Kasese", "page": 65, "level": 2}}, {"headings_1": {"content": "(Interview", "page": 65, "level": 8}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG Buhuhira PDM \nsame project as", "metadata": {"headings": [{"headings_0": {"content": "Kasese", "page": 65, "level": 2}}, {"headings_1": {"content": "(Interview", "page": 65, "level": 8}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on loan I \napplication. Mupata Paulo 1,000,000 1,000,000 coffee Implemented same project as on loan \\_\\_\\_ application.", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kasese Kitswamta Kitswamba Central Bwambale 1,000,000 1,000,000 Selling of Implemented DLG Central -Kitswamba Town Justus \nCoffee different project Council PDM \nfrom poultry to SACCO \nPeo", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "coffee. \nBiira Mary 1,000,000 1,000,000 Poultry Implemented same project as on loan", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}, [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}]], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "application.", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kasese Rugendabara Rugendabara - Ahimbisibwe 0 0 Maize Not DLG Kitswamba PDM Judith implemented SACCO because the SACCO had not yet disbursed at time of inspection", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "61 \nKasese Kendahi Kendahi - Hima Kautha Gorret 1,000,000 1,000,000 Maize Not DLG Town Council PDM \nimplemented SACCO because of dry season at time \\| of inspection \\_\\| Kabugho Flora 1,000,000 1,000,000 Goat Implemented rearing same project as on loan application. \n5, Kasese Mubuku Central Mubuku Central- Bwambale 1,000,000 1,000,000 Goat Implemented DLG Mubuku Town Kamanyire rearing different project Council PDM \nfrom cattle \nee \nSACCO \nrearing to Goat rearing Sabingoma 1,000,000 1,000,000 Goat Implemented", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}, [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}]], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Joseph", "metadata": {"headings": [{"headings_0": {"content": "Joseph", "page": 66, "level": 3}}, {"headings_1": {"content": "application.", "page": 65, "level": 2}}], "page": 66, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rearing different project from cattle rearing to Goat rearing Kasese Buhuna Buhuna- Karambi Kabili Ivan 1,000,000 1,000,000 Poultry Implemented DLG PDM SACCO \nsame project as on loan application. \u2014- \nSibaminya 1,000,000 1,000,000 Poultry Implemented Harison \nsame project as on loan application. Kasese Bwera Bwera - Mpondwe/ Masika Nusura 1,000,000 1,000,000 Poultry Implemented DLG Lhubiriha Town \nsame project as Council PDM \non loan SACCO Tus\u0131le application. Gerald 1,000,000 1,000,000 Poultry Implemented different project from Goat rearing to \\|: \\_\\_\\| Poultry \n62", "metadata": {"headings": [{"headings_0": {"content": "Joseph", "page": 66, "level": 3}}, {"headings_1": {"content": "application.", "page": 65, "level": 2}}, [{"headings_0": {"content": "Joseph", "page": 66, "level": 3}}, {"headings_1": {"content": "application.", "page": 65, "level": 2}}]], "page": 66, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kasese Municipal Council Report of The Auditor General 2023 - Copy.chunks.json b/reports/chunks/Kasese Municipal Council Report of The Auditor General 2023 - Copy.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..e6bd35d7f4b6f043ae80c4235c6bcd0a89b11990 --- /dev/null +++ b/reports/chunks/Kasese Municipal Council Report of The Auditor General 2023 - Copy.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASESE MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ORIGimar, D >", "metadata": {"headings": [{"headings_0": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "- \nDe", "metadata": {"headings": [{"headings_0": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "COPY", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}, [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Table of Contents \na a cromeiscamneimtsuatn ii LO EN iii eet nee eee (CTI In 1 ener pneeee ernest ener eens EAST FO SINE lhc sername aR EEE 1 REY SET BUSLINIE 1, 1.0 JMPLEMEN TATION OF THE APPROVEB BUDEET \n1 une een en 2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL....unnneneneenneennennen 1 Nea 0 14 cscs itn eis eat atte ine Sn tna 3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 14 3.1 EDUCATION DEVELOPMENT GRANT .u......c.ccscsscscssessecssescescssenessseeseesesesestsscacseeteseeseaceneneneeees 14 3.2 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT, ADDITIONAL FINANEING TUSMID-\u00bbAF) 15 unse anna 3.3 \nInspection for service delivery projects implemented in 2022/23... 17 Al \nEITHER ENTLTT SPESIREE FNDINE creme amen 18 41 \nFailure to Undertake Annual Motor Vehicle Inspections ..........eneeeeeneeee 18 OIRER \u00dcFOR FREE EEE 18 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........enennnne: 19 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ............n0- 19 OTHER REPORTING RESPONSIBILITIES ................ nennen 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ..................nennnene: 20 5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL \n20 .ananaaunnnnnannnnnannnnnn 5.1 \nFunding of PDM Activities in the District... 21 34 \nPogilive Ohservallons aan acai wise teeta vintnnisnnnaaniinnaxonenncaannnnsennnenonenanannanemnansnsnenashiei ral \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}, [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Acronym Meaning .", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, {"headings_1": {"content": "COPY", "page": 1, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "DLG \nDistrict Local Government \nGoU \\| Government of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, {"headings_1": {"content": "COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, {"headings_1": {"content": "COPY", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "HCMS", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "; Human Capital Management System \nICT Information and Communication Technology \nINTOSAI \nInternational Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}], [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\u201cIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}, [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority \\|", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Lower Local Governments \nLR Local Revenue \\|", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}, [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ministries, Departments and Agencies MoES \\| Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}, [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}], [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Ministry of Gender, Labour and Social Development \u201cMoLG Ministry of Local Government \nNAA National Audit Act \n\\| \nNTR Non-Tax Revenue \nOAG \nOffice of the Auditor General \nPBS Program Budgeting System PCA \\| Payroll Consults Africa \nPDMS Payroll Deduction Management System \nPDU \n\\| Procurement & Disposal Unit", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}, [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Public Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PFMR", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Public Finance Management Regulations \nPPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}, [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \\| \nTSA Treasury Single Account \nTSSA \nTreasury Sub Single Account \n\\| UBA \nUganda Banker's Association \nUCF \nUganda Consolidated Fund \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASESE MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\"! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kasese Municipal Council, 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 Kasese Municipal Council 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": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "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 Municipal Council 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", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], "page": 4, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], "page": 4, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I 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 \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kasese Municipal Council is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the Municipal Council had a budget of UGX. 48,023,069,288 out of which UGX. 47,772,421,462 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}, [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}]], "page": 4, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "SN Details \\| Budget Warrants % funding UGX \nUGX \n1 Recurrent (Wage 23,450,846,880 23,450,846,879 2 Recurrent (Non-wage) 4,774,226,453 4,672,636,557 3 Development 19,797,995,955 19,648,938,026 \\| \\| Total Zu 48,023,069,288 47,772,421,462 \nOut of the total warrants of UGX.47,772,421,462 I reviewed the utilisation of warrants worth UGX. 30,286,188,985 (63.4%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure (Payroll 11,062,463,753", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "audit/FS-audit) \n23 \n2 Theme area- PDM expenditure audited \n32,512,413 11,094,976,166 \n23 \n3 Focus area-Education grant - 190,958,997", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "11,285,935,163", "metadata": {"headings": [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Formerly SFG \nFocus area- DDEG (USMID) \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the MC planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}, [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}], [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "11,285,935,163", "page": 5, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "local revenue of UGX.1,238,901,020 however; by the end of \\| Officer \nshould the year, UGX.1,246,779,341 had been collected representing ensure that a 101% performance. The summary is in the table below and the supplementary details are in appendix 1. \nbudget is approved for the excess No Source Approved Actual Variance funds received. budget \nCollections \n\\| eo 540,726,600 519,515,715 21,210,885", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "11,285,935,163", "page": 5, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ete Non-Tax", "metadata": {"headings": [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "7 698,174,420 por763. 606 \nTotal 1,238,901,020 1,246,779,341 -7,878,321 \\| \nThe Municipal Council over collected revenue from business licenses, Other tax revenues and Rent which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix 1. \nI noted that entity over collected local revenue by UGX.7,878,321. However, there was no supplementary budget for the extra funds collected. \nThe Accounting Officer explained these over collected funds \nwere not utilized during the year. The unutilized funds will form \npart of the estimates for FY 2023-2024. \n1.2 Performance of GOU warrants \nThe MC had an approved budget of UGX. 46,705,597,268 to The", "metadata": {"headings": [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}, [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "ete Non-Tax", "page": 6, "level": 2}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should UGX. 46,507,126,060 was warranted resulting in a shortfall of ensure the rolled UGX. 198,471,208 representing 99.6% performance. \nover projects are", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "ete Non-Tax", "page": 6, "level": 2}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is \nshown in the table below; \nMoFPED should \nNo Observation Recommendation \nINFRASTRUCTURE \nAND SERVICES \nSUSTAINABLE \nURBANISATION \n\\| \nAND HOUSING 6,000,000 6,000,000 100.00 HUMAN CAPITAL \nDEVELOPMENT 22,782,295,931 22,782,095,927 100.00 PUBLIC SECTOR \nTRANSFORMATIO \nN 3,695,497 ,625 3,605,315,042 97.56 COMMUNITY \nMOBILIZATION \nAND MINDSET \nCHANGE 32,834,724 30,438,201 92.70 GOVERNANCE AND \nSECURITY 625,287,997 625,287,997 100.00 DEVELOPMENT \nPLAN \nIMPLEMENTATION 302,500,000 302,500,000 100.00 Total \n46,705,597,268 46,507,126,060 99.58 \nThe UGX. 198,471,208 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Programme Amountnot Activities Purpose of the warranted not unimplemented implemente activity \nd \n1 INTEGRATED 105,692,098 Stone pitching Uncontrolled TRANSPORT drainage storm water INFRASTRUC channel at flowing into TURE AND \nBasecamp people\u2019s homes SERVICES lower in \ncentral \nDivision \n2 HUMAN 200,004 Support Unable to CAPITAL \nsupervision of appreciate DEVELOPMEN Health challenges faced T \nfacilities by in the facility, to the political check staff leadership attendance to supported by duty and Baylor assessing of they are delivering services to the \n3 PUBLIC 90,182,503 Construction Incomplete SECTOR of the structure TRANSFORMA \nadministration \nNo Observation Recommendation \\| not done. \nThe Accounting Officer explained that the activities not implemented due to inadequate funding were rolled over to f/y 2023-2024. Some were not considered due to limitation in", "metadata": {"headings": [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}, [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 8, "level": 1}}, {"headings_1": {"content": "fully implemented.", "page": 6, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1.3 Performance of external assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 8, "level": 1}}, {"headings_1": {"content": "fully implemented.", "page": 6, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "funding.", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "UGX. 78,571,000 from the various programmes out of which Officer \nshould UGX. 39,894,169 was warranted resulting in a shortfall of engage \nthe UGX. 38,676,831 representing 51% performance. \nrelevant", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "funding.", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is partners \nand shown in the table below; \nensure that all budgeted funds are Programme Approved Warrants % warranted. budget \nfunding \nHUMAN CAPITAL \nDEVELOPMENT 57,571,000 38,186,669 66", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}, [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "DEVELOPMENT PLAN", "metadata": {"headings": [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "IMPLEMENTATION 21,000,000 1,707,500 8 Total 78,571,000 39,894,169 51 \nThe UGX.38,676,831 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgram Amount not Activities not Purpose of the me warranted implemented unimplemente d activity \nHUMAN Support Unable to CAPITAL supervision of appreciate DEVELOP \nHealth facilities challenges faced MENT \nby the political in the facility, to leadership check staff supported by attendance to Baylor duty and assessing of they \nare delivering 19,384,331 \n2 DEVELOP \nservices to the Revenue The activity was MENT Mobilisation, implemented PLAN \nVNG", "metadata": {"headings": [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}, [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| No Observation", "metadata": {"headings": [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], "page": 9, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer explained this that these funds were \nnot released by the development partners i.e. BAYLOR and \nVNG due to budget cuts. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX. 47,772,421,462 availed The Accounting during the year, UGX. 34,760,508,823 was utilized by the entity Officer \nshould resulting in un-utilized warrants of UGX. 13,011,912,639 ensure that all representing utilization of 73% as shown in the table below; \nwarranted funds are utilised in Programme Warrants Utilised % accordance with warrants utilisa the approved tion \nr\u2014\u2014\u2014\u2014 budget. \nAGRO- \nINDUSTRIALIZATION 219,540,650 102,255,350 46.58 \nTOURISM \nDEVELOPMENT 29,089,187 28,715,194 98.71 \nNATURAL RESOURCES, \nENVIRONMENT, \nCLIMATE CHANGE, \nLAND AND WATER \nMANAGEMENT 142,398,000 133,516,020 93.76 \nPRIVATE SECTOR \nDEVELOPMENT 13,570,000 13,568,450 99.99 \nINTEGRATED \nTRANSPORT \nINFRASTRUCTURE \nAND SERVICES 18,885,707,056 18,866,721,022 99.90 \\| \nSUSTAINABLE \nURBANISATION AND \nHOUSING 8,645,000 8,645,000 100.00 \nHUMAN CAPITAL \nDEVELOPMENT 22,864,347,596 11,491,451,086 50.26 \nPUBLIC SECTOR \nTRANSFORMATION \\| 3,656,369,362 2,181,633,145 [59.67 \nCOMMUNITY \nMOBILIZATION AND \nMINDSET CHANGE 42,438,201 42,415,234 99.95 \nGOVERNANCE AND \nSECURITY 1,531,115,442 1,522,890,879 99.46 \nDEVELOPMENT PLAN \nIMPLEMENTATION 379,200,968 368,697,443 97.23 \nTotal \nL 47,772,421,462 34,760,508,823\\| 72.76 \nThe warrants that were not utilized were meant for the following key activitles that were partlally or not Implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "UONEPUSWWOISNA", "metadata": {"headings": [{"headings_0": {"content": "UONEPUSWWOISNA", "page": 10, "level": 4}}, {"headings_1": {"content": "| No Observation", "page": 9, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Bulpuny Auequawajddns", "metadata": {"headings": [{"headings_0": {"content": "Bulpuny Auequawajddns", "page": 10, "level": 3}}, {"headings_1": {"content": "UONEPUSWWOISNA", "page": 10, "level": 4}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Pey panss\u0131 \nAjequawajddns a6em aunf alas pue ueq quawinio84 Auejuswajddns \u2018uoisuad abem aunf adIMas ueq quawyinise4 sem pajewiney ul 0\\} spun Buissed", "metadata": {"headings": [{"headings_0": {"content": "Bulpuny Auequawajddns", "page": 10, "level": 3}}, {"headings_1": {"content": "UONEPUSWWOISNA", "page": 10, "level": 4}}, [{"headings_0": {"content": "Bulpuny Auequawajddns", "page": 10, "level": 3}}, {"headings_1": {"content": "UONEPUSWWOISNA", "page": 10, "level": 4}}]], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SSJeSy149I B SPM Ul sem 2 Sem Ul sem", "metadata": {"headings": [{"headings_0": {"content": "SSJeSy149I B SPM Ul sem 2 Sem Ul sem", "page": 10, "level": 5}}, {"headings_1": {"content": "Bulpuny Auequawajddns", "page": 10, "level": 3}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Jes e pue \"yes e", "metadata": {"headings": [{"headings_0": {"content": "SSJeSy149I B SPM Ul sem 2 Sem Ul sem", "page": 10, "level": 5}}, {"headings_1": {"content": "Bulpuny Auequawajddns", "page": 10, "level": 3}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "jeuonIppy", "metadata": {"headings": [{"headings_0": {"content": "jeuonIppy", "page": 10, "level": 1}}, {"headings_1": {"content": "SSJeSy149I B SPM Ul sem 2 Sem Ul sem", "page": 10, "level": 5}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "quawAed u99q SEM 10) paseajel pue jedialtuny Jou SEM Jo, Ay\u0131nye\u01316 paseajal pue jediniunj, Jou", "metadata": {"headings": [{"headings_0": {"content": "quawAed u99q SEM 10) paseajel pue jedialtuny Jou SEM Jo, Ay\u0131nye\u01316 paseajal pue jediniunj, Jou", "page": 10, "level": 3}}, {"headings_1": {"content": "jeuonIppy", "page": 10, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "AIAN Sjuawyedap jesoyDas STHNIWUIOI papldep souepiaueq vs\u0131 0) \nsy ye6pnq \nSIUL puny UDIuMm \u20ac702 pey alay) UO SIUL puny yDIym \u20ac202 pey alauL uO \nSIUL aul 34\\} ApaA\u0131p noyy\u0131m yBbnom Bulag Aq 3yj ONA pues", "metadata": {"headings": [{"headings_0": {"content": "quawAed u99q SEM 10) paseajel pue jedialtuny Jou SEM Jo, Ay\u0131nye\u01316 paseajal pue jediniunj, Jou", "page": 10, "level": 3}}, {"headings_1": {"content": "jeuonIppy", "page": 10, "level": 1}}, [{"headings_0": {"content": "quawAed u99q SEM 10) paseajel pue jedialtuny Jou SEM Jo, Ay\u0131nye\u01316 paseajal pue jediniunj, Jou", "page": 10, "level": 3}}, {"headings_1": {"content": "jeuonIppy", "page": 10, "level": 1}}], [{"headings_0": {"content": "quawAed u99q SEM 10) paseajel pue jedialtuny Jou SEM Jo, Ay\u0131nye\u01316 paseajal pue jediniunj, Jou", "page": 10, "level": 3}}, {"headings_1": {"content": "jeuonIppy", "page": 10, "level": 1}}]], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "jou", "metadata": {"headings": [{"headings_0": {"content": "jou", "page": 10, "level": 2}}, {"headings_1": {"content": "quawAed u99q SEM 10) paseajel pue jedialtuny Jou SEM Jo, Ay\u0131nye\u01316 paseajal pue jediniunj, Jou", "page": 10, "level": 3}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "ul", "metadata": {"headings": [{"headings_0": {"content": "jou", "page": 10, "level": 2}}, {"headings_1": {"content": "quawAed u99q SEM 10) paseajel pue jedialtuny Jou SEM Jo, Ay\u0131nye\u01316 paseajal pue jediniunj, Jou", "page": 10, "level": 3}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "10. peo. LONDN.NSUOI Japun Jo SJBJOM sJaypea\\| \u201cMeuid Alepuo9as SUONNINSUI Jo Jeuon\u0131pen juawAed pue 0\\} \u201cYeys", "metadata": {"headings": [{"headings_0": {"content": "jou", "page": 10, "level": 2}}, {"headings_1": {"content": "quawAed u99q SEM 10) paseajel pue jedialtuny Jou SEM Jo, Ay\u0131nye\u01316 paseajal pue jediniunj, Jou", "page": 10, "level": 3}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nyyeaH Pue Jyeys Jo", "metadata": {"headings": [{"headings_0": {"content": "jou", "page": 10, "level": 2}}, {"headings_1": {"content": "quawAed u99q SEM 10) paseajel pue jedialtuny Jou SEM Jo, Ay\u0131nye\u01316 paseajal pue jediniunj, Jou", "page": 10, "level": 3}}, [{"headings_0": {"content": "jou", "page": 10, "level": 2}}, {"headings_1": {"content": "quawAed u99q SEM 10) paseajel pue jedialtuny Jou SEM Jo, Ay\u0131nye\u01316 paseajal pue jediniunj, Jou", "page": 10, "level": 3}}]], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "uonesjysibas", "metadata": {"headings": [{"headings_0": {"content": "uonesjysibas", "page": 10, "level": 1}}, {"headings_1": {"content": "jou", "page": 10, "level": 2}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "quawAed", "metadata": {"headings": [{"headings_0": {"content": "quawAed", "page": 10, "level": 1}}, {"headings_1": {"content": "uonesjysibas", "page": 10, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Jo Auejes", "metadata": {"headings": [{"headings_0": {"content": "quawAed", "page": 10, "level": 1}}, {"headings_1": {"content": "uonesjysibas", "page": 10, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1u9WAed Bulobuo aINsN yuawAed Jo} Aleulid Ae\u0131aL wawieg doy uolsuad A\u0131nye\u0131g", "metadata": {"headings": [{"headings_0": {"content": "1u9WAed Bulobuo aINsN yuawAed Jo} Aleulid Ae\u0131aL wawieg doy uolsuad A\u0131nye\u0131g", "page": 10, "level": 3}}, {"headings_1": {"content": "quawAed", "page": 10, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "pue S]USWUSd1JoJ jouno> pue da}!WWOD ~SBuljaoul \u201cUOHeSI|IGOW juawssasse yuoddns DNA SY1OoM Auejes 3125 pue Auejes pue paije. sjeay Buuinp pue yim WON", "metadata": {"headings": [{"headings_0": {"content": "pue S]USWUSd1JoJ jouno> pue da}!WWOD ~SBuljaoul \u201cUOHeSI|IGOW juawssasse yuoddns DNA SY1OoM Auejes 3125 pue Auejes pue paije. sjeay Buuinp pue yim WON", "page": 10, "level": 3}}, {"headings_1": {"content": "1u9WAed Bulobuo aINsN yuawAed Jo} Aleulid Ae\u0131aL wawieg doy uolsuad A\u0131nye\u0131g", "page": 10, "level": 3}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "suolssas Bulpueys anusAdy", "metadata": {"headings": [{"headings_0": {"content": "pue S]USWUSd1JoJ jouno> pue da}!WWOD ~SBuljaoul \u201cUOHeSI|IGOW juawssasse yuoddns DNA SY1OoM Auejes 3125 pue Auejes pue paije. sjeay Buuinp pue yim WON", "page": 10, "level": 3}}, {"headings_1": {"content": "1u9WAed Bulobuo aINsN yuawAed Jo} Aleulid Ae\u0131aL wawieg doy uolsuad A\u0131nye\u0131g", "page": 10, "level": 3}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "yes", "metadata": {"headings": [{"headings_0": {"content": "yes", "page": 10, "level": 4}}, {"headings_1": {"content": "pue S]USWUSd1JoJ jouno> pue da}!WWOD ~SBuljaoul \u201cUOHeSI|IGOW juawssasse yuoddns DNA SY1OoM Auejes 3125 pue Auejes pue paije. sjeay Buuinp pue yim WON", "page": 10, "level": 3}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ul \n\\|", "metadata": {"headings": [{"headings_0": {"content": "yes", "page": 10, "level": 4}}, {"headings_1": {"content": "pue S]USWUSd1JoJ jouno> pue da}!WWOD ~SBuljaoul \u201cUOHeSI|IGOW juawssasse yuoddns DNA SY1OoM Auejes 3125 pue Auejes pue paije. sjeay Buuinp pue yim WON", "page": 10, "level": 3}}, [{"headings_0": {"content": "yes", "page": 10, "level": 4}}, {"headings_1": {"content": "pue S]USWUSd1JoJ jouno> pue da}!WWOD ~SBuljaoul \u201cUOHeSI|IGOW juawssasse yuoddns DNA SY1OoM Auejes 3125 pue Auejes pue paije. sjeay Buuinp pue yim WON", "page": 10, "level": 3}}]], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "E66 086'T88\u20198 0ss'T v\u00a30'986'8T O1S\u2018968'7ZE'TT ZTZ'IEZ'FLVT \u00a396'2Z \u20ac9S'b77'8 S2S\u2019\u20ac0S\u20190T GE9\u2019\u2018CT6\u2019TTO\u2019ET", "metadata": {"headings": [{"headings_0": {"content": "E66 086'T88\u20198 0ss'T v\u00a30'986'8T O1S\u2018968'7ZE'TT ZTZ'IEZ'FLVT \u00a396'2Z \u20ac9S'b77'8 S2S\u2019\u20ac0S\u20190T GE9\u2019\u2018CT6\u2019TTO\u2019ET", "page": 10, "level": 1}}, {"headings_1": {"content": "yes", "page": 10, "level": 4}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "EZE", "metadata": {"headings": [{"headings_0": {"content": "EZE", "page": 10, "level": 4}}, {"headings_1": {"content": "E66 086'T88\u20198 0ss'T v\u00a30'986'8T O1S\u2018968'7ZE'TT ZTZ'IEZ'FLVT \u00a396'2Z \u20ac9S'b77'8 S2S\u2019\u20ac0S\u20190T GE9\u2019\u2018CT6\u2019TTO\u2019ET", "page": 10, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nUONEAIDSIO WSTIUNOL dO1SAdG NAW 1VAaNLYN IANOSIA NOUIANA \u2018INAW ALVWTID \"JONVHD anv\u0131 a3LVM I9VNVW INaW SLVATad YOLDAS dO1SA40 LNSAW WADILNI OdSNVAL ASVUYSNI FANLINY SSDIAYAS NVWNH WLIdvVd dO1aAsdd ANAW \nITIaNd YOLAS O4SNVAL NOLLVWY", "metadata": {"headings": [{"headings_0": {"content": "EZE", "page": 10, "level": 4}}, {"headings_1": {"content": "E66 086'T88\u20198 0ss'T v\u00a30'986'8T O1S\u2018968'7ZE'TT ZTZ'IEZ'FLVT \u00a396'2Z \u20ac9S'b77'8 S2S\u2019\u20ac0S\u20190T GE9\u2019\u2018CT6\u2019TTO\u2019ET", "page": 10, "level": 1}}, [{"headings_0": {"content": "EZE", "page": 10, "level": 4}}, {"headings_1": {"content": "E66 086'T88\u20198 0ss'T v\u00a30'986'8T O1S\u2018968'7ZE'TT ZTZ'IEZ'FLVT \u00a396'2Z \u20ac9S'b77'8 S2S\u2019\u20ac0S\u20190T GE9\u2019\u2018CT6\u2019TTO\u2019ET", "page": 10, "level": 1}}]], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "metadata": {"headings": [{"headings_0": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}, {"headings_1": {"content": "EZE", "page": 10, "level": 4}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\u2018Sd GNV dal 1a aNV \nALI NOIL anv FON A NVW1d IdWI", "metadata": {"headings": [{"headings_0": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}, {"headings_1": {"content": "EZE", "page": 10, "level": 4}}, [{"headings_0": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}, {"headings_1": {"content": "EZE", "page": 10, "level": 4}}]], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "OF", "metadata": {"headings": [{"headings_0": {"content": "OF", "page": 10, "level": 1}}, {"headings_1": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "T \u20ac dv S 9 Z 8 6 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "OF", "page": 10, "level": 1}}, {"headings_1": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}, [{"headings_0": {"content": "OF", "page": 10, "level": 1}}, {"headings_1": {"content": "NAWWOD VZTIIGOW J3SaNIN J9NVH)I VNUIJAOD GNV 1IaND3S dO1SASC INAW AWA NOLLVLN J2}0L", "page": 10, "level": 1}}]], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "No Observation Recommendation a As a result of failure to utilise warrants; \no Staff were not recruited as planned and pension and \ngratuity was not paid out to retirees. \nThe Accounting Officer explained that the unutilized warrants were-mainly-composed -of-wage -cash limit that was issued in 4th qtr of f/y 2022-2023 under a supplementary budget. \nWe received UGX.11,864,775,546 compared to the wage shortfall request of UGX.1,680,466,256 dated 8th Sept, 2022 \nThe period for recruitment process was inadequate and so the funds were swapped back to the consolidated fund. \nDuring the budget for f/y 2023-2024, government issued a circular suspending recruitment of staff except for replacements. Hence, the above funds are not available during the current financial year. Ref to the budget call circular No. 1 F/Y 2023-2024. \n1.5 Lack of appropriate performance indicators and targets in the work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI noted that all sampled out puts had appropriate performance \nindicators and targets \n1.6 Implementation of outputs \nI assessed the implementation of three (03) outputs with The Accounting Twenty-two (22) activities worth UGX.18.481Bn and noted Officer \nshould that; ensure that \u00bb Two (2) outputs with eighteen (18) activities and planned activities expenditure worth UGX.0.573Bn were fully implemented. are", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}, [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}]], "page": 11, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], "page": 11, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Observation \nRecommendation \nNot implemen \n590,997,833 \nPartial of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}, [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}]], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Construction of Mboghoyabo Rd.\n2. Construction of selected infrastructure sub projects in cluster 7 (4.2Km) \nRefer to Appendix 2 for details;", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nThe Accounting Officer explained that the partial implementation was caused by delayed relocation of utilities and getting a right of way under road works. \nAs per now, for Mboghoyabo road, the physical progress is at 98% and financial progress is at 82%; for the Construction of selected infrastructure sub projects in cluster 7 (4.2Km) physical progress is 96% And financial progress is at 74%. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent o f service delivery in regard to; existence, quality, adequacy, time, cost and function ality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF \nI sampled two (2) out of seven (07) activities with a total expenditure of UGX. 689,046,800. The significant findings are provided in the table below; \nProgram Activity Source Total Pictorial Summary of; Audit me details offunds expenditure evidence findings conclusion (UGX) \n(Time, \nQuality, \n\\| Quantity, Cost;", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}, [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}]], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| and |", "metadata": {"headings": [{"headings_0": {"content": "| and |", "page": 12, "level": 3}}, {"headings_1": {"content": "fully", "page": 11, "level": 1}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "eet", "metadata": {"headings": [{"headings_0": {"content": "eet", "page": 12, "level": 2}}, {"headings_1": {"content": "| and |", "page": 12, "level": 3}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Functionality)|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "nn mn mann \n\\| \nNo.\\| Program Activity Source Total Pictorial Summary Audit \nof, \nme details offunds expenditure evidence findings conclusion (UGX) \n(Time, \nQuality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}, [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}], [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "MN \nGrading URF 142,000,000 Grading and Works were and \ngravelling was done. graveling \ndone and also Maintenance Majengo I \nculverts needs to be road and \ninstalled with enhanced to installation \nheadwalls keep the road of 14 \nhowever the in a usable metres of \nculverts have state. reinforced not been concrete desilted and culverts of \nthus could get \n900mm \nclogged \ndiameter affecting the and \nflow of storm \nMajengo II \nwater. Also \nRoad and \none of the \nInstallation headwalls has of 14 defects that Metres of \nneed to be \nreinforced \naddressed \nconcrete \nbefore it gives culverts of \n\u201e\\| way. \n600mm \nay \nW \ndiameter in Ase) \ni Nyamwamb u Rive) fled a Division", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "iv (a", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "(2.0Km) Ku REN 379,000,000 \\| The Accounting Officer explained that the entity had a plan to recruit 120 road gangs to support the maintenance of roads for FY 2023-2024 but due to budget cuts in FY 2023/24 they have only 26 staff people who are not sufficient to carry out all the routine manual maintenance activities like desilting culverts. Recommendation The Accounting Officer should engage Uganda Road Fund to have the IPFs for road maintenance increased to cater for maintenance of road network and deter further deterioration of the roads. 1.7.2 The service dellvery under focus areas I sampled five (5) out of Twenty-two (22) activities in Two (2) focus areas with a December 2023 the road works were still on-going yet according to the contract works should be completed by 15% December 2023 which is less than 10 days from the date of inspection en 2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL In a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, 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; Kasese MC had a wage budget of UGX. 23,450,846,880, out of which UGX. 11,062,184,753 was utilised for the period under review. Below is a summary of the key findings from the special audit; No\\| Observation Recommendation 2.1\\| Utilization of the Wage Budget The MC had an approved wage budget of UGX. 10,073,428,639 and obtained The Accounting Officer supplementary funding of UGX. 13,377,418,241 resulting into a revised wage should ensure that all budget of UGX. 23,450,846,880 which was all warranted. warranted funds are utilised in accordance Out of the total warrants, UGX. 11,060,184,753 was utilized by the MC resulting with the approved in un-utilized warrants of", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2.3\\| Inconsistencies in Employee Details \nA total of 200 employees on the payroll had inconsistencies in their dates of The Accounting Officer birth, captured in the payroll and data captured by NIRA on the National IDs. should engage the The information is critical in the identification of an individual. \naffected staff and ensure that employee Inconsistent information undermines the integrity of the District's records and records are duly may complicate the employee service history and retirement procedures. Where updated and brought the errors in dates of birth increase the length of service, it may lead to the to the attention of the irregular extension of employee service. \nMinistry of Public Service within a specified timeline for The Accounting Officer explained that according to circular letter dated 17th Feb \nappropriate action. 2017 on change of birth of public officers, the date of birth of a public officer \nshall be that which was initially recorded unless unquestionable evidence to the \ncontrary is produced and accepted by the responsible Permanent Secretary. We \nintend to contact the affected staff to ensure their documents are reconciled \nand updated. \na)", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 16, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Findings from Other Special Audit Procedures I undertook other special audit procedures to review the accuracy of the payroll The Accounting Officer including planning, budgeting and payments for the period of four years should reconcile (2019/2020-2022/2023). payrolls on a monthly basis to ensure that I noted that; salaries are paid accurately as per the a) total of 9 employees were not paid salary amounting to UGX. 15,612,101 salary scales and in the period under review leading to arrears. budget for annual salary increments b) Over-remittance of UGX. 177,500 and under-remittance of UGX. where necessary. In 509,893,088 of statutory deductions were made by the entity during the addition, the HCM period. system should be reviewed by Ministry of c) Over-remittance of UGX161,740,755 and under-remittance of UGX. Public Service to 7,395,927 of non-statutory deductions were made by the entity during the automate the period. increments since they are based on individual The Accounting Officer explained that; appointment a) Balabye Rose and Biira Annet had not accessed the payroll by 30th anniversaries. June, 2023 and Hannington Thabugha was not picked by IFMS during June 2023 salary processing. Therefore, the arrears in question relate Furthermore, overpaid to F/Y 2022/2023 and thus residual arrears. These have been amounts should be submitted to the Ministry of Finance for consideration of funding as recovered from residual arrears during financial year 2023-2024. beneficiaries, while b) And d) the officers in payroll processing chain are to undergo underpayments should thorough training to enhance their reconciliation skills. The officer in be budgeted for and HR office and Accounts will be supported by the Internal Audit section paid. to ensure proper reconciliation. b) Delayed deletion of employees from the payroll The Accounting Officer I noted that UGX. 12,267,816 was paid to 03 staff who had been retired should initiate a mandatorily. These resulted into financial loss to government. process of deleting these names on the The Accounting Officer explained that they have been faced with wage bill constraint leading to staffing gaps. We have continuously been applying for additional wage grant to enable us fill more posts. We shall continue to engage the responsible offices to enable us recruit the required number of staff for effective service delivery. Also, promised to engage the Ministry of Public Service and the Ministry of Education and Sports to have the staff structures for all education institutions in the Municipality updated. OTHER MATTER In addition", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 16, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], "page": 17, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "3.1 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School's 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 Municipal Council received education development grant of UGX. 194,652,086 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to 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: \n3.1.1 Positive observations \nI noted the following areas were management had commendable performance; \no Mitigation measures for projects/programs with related environmental and social impacts were undertaken. \no Project activities were incorporated into the Municipality work plans and budgetary framework. \ne The allocation of grant funding was done in accordance with the grant guidelines. \no They did not pay for ineligible activities under Education Development Grant \n\u00b0 Education Development Grant transfers were correctly recognized in the financial statements. \n3.1.2 Areas of Improvement \nIT noted the following areas where the Municipal Council needs improvement; \n3.1.21 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}]], "page": 17, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "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 Municipal Council maintains an asset register of education facilities. However, the format of the asset register does not describe their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of projects/schools for works affects the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that there is an asset register and it\u2019s fully updated. However, on verification I noted that the asset register is not updated to capture the condition of the education facilities.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should have an up to date register of education facilities and their condition in the format required by Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments. \n3.2 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT ADDITIONAL FINANCING (USMID-AF) \nUganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \nSN \\| Activity \nPlanned Actual quantity quantity 1 Construction of Mboghoyabo Road \n1.405Km 1.405Km 2 Construction of selected infrastructure sub projects in cluster 4.2Km \n4.2Km \n7 and installation of street lights \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; 3.2.1 Positive observations \nI noted the following areas where management had commendable performance; \n\u00b0o The Municipal entered into a participating agreement with MLHUD in 2018 as", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "required.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 19, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "oe All projects were included in the entity\u2019s workplans and budgets. \noe Sub projects under MISG were selected in accordance with the approved criteria o The entity had environmental and social management plan for the projects. \no The entity did not incur ineligible expenditure. \no The entity obtained technical advice and specifications from MLHUD/PS/ST before implementation. \ne Contract management teams were constituted. \no All program funds were accounted for. \no No funds were transferred to lower local governments to finance investments with in their jurisdictions. \no All certified works had been paid for. \noe Sub projects implemented the recommendations made by the M&E team. Financing under investment service cost was within the guideline. \noe \n3.2.2 Areas of improvement \nI noted the following areas where the Municipal Council needs improvement; \n3.2.2.1 Utilization of Program Funds \na. Contract management \nI reviewed the contract management flles and observed the following Irregularltles; \nThe Accounting Officer explained that delayed completion of the project was due to delayed commencement of works by the contractors due to delays in shifting utility lines.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should intensify the monitoring and also put the contractors to task to ensure that projects are completed and handed over. \n3.3 \nInspection for service delivery projects implemented in 2022/23 \nI reviewed two (2) projects with a total expenditure of UGX. 18,311,207,022 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. \nThe following was observed; \nSN Sub \nDetails of findings Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "project/Sub (Time, Quality, groups \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation(s)", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Construction of At the time of \nThe Accounting Officer selected inspection on 5% \nshould ensure that all infrastructure sub December 2023 the \nworks on the project projects in cluster road works were still \nare completed and 7 (4.2Km) on-going yet \nhanded over within the according to the \nextended contract Contractor: contract works should \nperiod. \nChina Railway be completed by 159 \n\\|\\| \n18\" Bureau Co, December 2023 \\| \nwhich is less than 10 \u0131 Picture of Saad Street \nLtd \\| 2 \ndays from the date of taken on 5 December \\| \n; \ninspection \n2023 with construction of \\| Contract \n\\_ pedestrian walkway and > amount: \n\\_ guard rails being installed \\| UGX:7.7 bn \nAmount paid to \ninspection date: \nUGX:7.7bn \n2 Construction of At the time of Mboghoyabo road inspection on 5% (1.405Km) December 2023 the \nThe Accounting Officer a. \nshould ensure that all works on the project > \n4.0 OTHER ENTITY SPECIFIC FINDINGS 4.1 \nFailure to Undertake Annual Motor Vehicle Inspections \nRegulation 34 (1), (3) of the Public Finance Management Act, 2015 provides that an Accounting Officer Shall be responsible for the management of the Assets and Inventories of the Vote, and that he shall cause the Assets and Inventories of a Vote to be inspected regularly and for written reports on the general condition of the assets and inventories and the storage facilities for the inventories, to be made", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "regularly.", "metadata": {"headings": [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], "page": 21, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Section F-i 8(d) of the Uganda Public Service Standing Orders 2021 require every government vehicle to be subjected to an annual inspection irrespective of age or condition. The PPDA statutory instrument No 13 of 2014 regulation 2 (1) and (2) states that \"For the purposes of disposal planning, an Accounting Officer shall, in each financial year, cause the public assets of a procuring and disposing Municipal to be reviewed, to identify the public assets to be disposed of in the following financial year. Regulation 122. (1) of the Local Government (PPDA) Regulations 2006 states that Disposal of council assets, including assets identified by a board of survey, shall be carried out in accordance with the Act, these Regulations and the guidelines. A review of the Municipal records revealed that the Municipality did not carry out annual inspection of its vehicles making it difficult for management to undertake effective service, maintenance and replacement plans. As a result, vehicles shown in the Appendix 4, despite being recommended for disposal in the Boards of survey of 2021/22, are still grounded in the Municipal yard and no action has been taken to have them disposed of. Failure to carry out effective service and maintenance or dispose of the Municipal vehicles could result into further deterioration of their condition and denial of services to intended beneficiaries. The Valuation of vehicles for disposal was initially delayed by the nominations of officers from Ministry of Lands and Ministry of works. However, the process of valuation for disposal is towards conclusion as the said officers have visited the said vehicles. We are waiting for their report. Attached is a letter requesting the Chief Government valuer to come and do the valuation and an attendance list for the In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting", "metadata": {"headings": [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}, [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}]], "page": 21, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: 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 are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the MC to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, 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 these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in", "metadata": {"headings": [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}, [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}]], "page": 22, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "It 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; \n5.1 \nFunding of PDM Activities in the District \nMoFPED released UGX.1.8 Bn to finance 18 PDM SACCOs in Kasese Municipal Council in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The District also received UGX. 32,512,413 for the PDM Administrative costs, which was paid to PDCs. \n5.2 Observations \nI noted the following areas where the Municipal Council had commendable", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}]], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "performance;", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "co The Municipal Council had an approved budget of UGX.32,512,413 for implementation of PDM activities and received all the budgeted funds of UGX. 32,512,413. \nUGX 32,512,413 meant for PDM Administrative and Coordination activities was o \nutilized for the intended purpose and supported by relevant documentation. UGX. 1,800,000,000 was transferred to 18 SACCOs with evidence of submission \u00a9 \nof attestation form to the Secretariat. \nAll the 18 SACCOs were registered under the Cooperative Societies Act to ensure o \nthe legality of the organisation. \nAll wards were included in the list of gazetted administrative units by MoLG. 0 \nAll SACCOs were funded with UGX. 100,000,000 each. 8 \nThe HLG core implementation team is fully constituted. 80 \no The beneficiaries were vetted by a village meeting convened by the enterprise group leaders and they accessed loans from the enterprise groups where they were members. \nIn the PDM SACCOs, the bank account numbers were captured in the signed PRF oe \nFinancing Agreement as guided, and the signatories to the bank accounts are the ones approved in the board resolutions. \nAll Funds have been disbursed to the beneficiaries. \no \n5.2.1 Areas of Improvement \nI noted the following areas where the Municipal Council needs improvement; \n5.2.2 Planning and Budget Performance \nI reviewed the Municipal Council approved work plan and budget for PDM activities and noted the following; \n5.2.3 Alignment of the Municipal Council 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 the Municipal Council budget and work plans revealed that the 3 Divisions did not prepare priorities. \nFailure to incorporate priorities from the divisions 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 PDM is implemented through seven pillars however only pillar no 3 (Financial inclusion) has received proper guidelines and funding but Government has not yet issued proper planning and implementation guidelines for the other six pillars.", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}, [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}], "page": 25, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Divisions are identified and \ne No funds were disbursed to any of the 18 SACCOs in the 1\u201c Quarter yet UGX. 450,000,000 was expected per quarter. \nNone of the SACCOs received PRF of UGX. 450,000,000 in the 2\u2122 Quarter. \noe \no None of the SACCOs received PRF of UGX. 450,000,000 in the 3 Quarter. \nAll 18 SACCOs received a sum of UGX.1,800,000,000 instead of UGX.450,000,000 quarterly disbursements in the 4\u2018 Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 3 SACCOs received all the disbursement for the previous quarters in the last month of the FY. The summary is in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Quarter", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": ": SIR \nRI CoE AORTA LAPT \nNo. of SACCOs that received PRF \nSSIES RET EI \nBORSA RE ES TET \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}, [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 26, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 26, "level": 2}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "T informed the Accounting Officer that the matter will be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation \n5.3.5 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide \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 o \ninternal control systems. \no 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 oe \nthat PDM 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 MC, Parish and SACCO level and made the following observations; \nSN Governance \n\\| Observations Recommendation \\| Structure \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. HLG Core \u00b0 The MC did not The Accounting The Accounting Implementation prepare \nTeams", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Officer explained Officer should ensure that PDM HLG core that the PDM HLG \nperformance implementation team core team is fully reports as is fully constituted. functional. evidence of However, they held \nfunctionality. only one meeting \nbecause of the late \nreceipt of funds. PRF was received from", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "25'\"/6/2023 to", "metadata": {"headings": [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "29'\"/6/2023 towards the end of FY \n2022/2023. A lot of uncertainty about the cash inflow of \nPRF made it difficult for us to \ncontinuously conduct PDM HLG core team", "metadata": {"headings": [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}, [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2. Parish", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nThe PDCs held 3 The Accounting The Accounting Development \nout of A quarterly Officer \nexplained Officer should ensure Committees meetings. that 3 PDC meetings the PDCs always \nactivities. and make", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "difficult. e.g. funds for FY 2023/2024 have not yet been released, making it difficult for us to conduct meetings for Qtri and Qtr2.", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. General e The 10 sampled The Accounting The Accounting Meetings by SACCOs held Officer explained Officer should follow PDM SACCOs \ntheir first general that there were a lot the guidelines while meeting more of uncertainties conducting the than 1 month about PDM strategy. General meeting. after \ntheir This caused delays in \nregistration. some processes. \ne The PDM General Meetings \nSACCOs did not were conducted but \ninclude the bank after 1 month of \naccount opening registration \nresolution in the Bank accounts were \nminutes opened urgently \nbecause there was \ntoo much demand \nfor them from the \nSecretariat. However \nsubsequently ward", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "meetings", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "were conducted to have consensus on the bank and on the \n", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}, [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "4. PDM SACCO oe The members of Board the board did not fill in expression of interest forms prior to being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "The Accounting Officer acknowledged the short coming.", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "signatories", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": ". \nThe Accounting Officer should ensure the board members are selected through the right procedures to enable having capable members. \nfunctional. It was \nhandy in organising communities \nto \nreceive their PRFs. \nThe supervisory was not yet functional because funds were \nnot yet released. The loan \ncommittee \nsomehow \nlost \nrelevance \nsince \nevery HHs under 39% is entitled to \nPRF and to Ugxim \nFailure to have functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.3.6 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its 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.", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Nature of Observations Recommendation registration \nLicensing of All the 18 SACCOs The Accounting The Accounting PDM SACCOs were not licensed officer explained Officer should Under the to take on the that UMRA ensure the SACCOs Microfinance \nbusiness of lending licenses SACCOs are licensed as Institutions \nunder Microfinance that have been stipulated by the Money Lenders Institutions money registered Microfinance \nAct \nlenders act. \npermanently by Institutions money MTIC. All the lenders act, 2016 As a result, PDM SACCOs are \nenforcement of not yet \nrecovery of PRF permanently \nfrom beneficiaries registered. They \nby the PDM were registered \nSACCOs may be\\|in March 2022 \nlegally challenged and they have \nleading to loss of not yet made the \nfunds. \n5.3.7 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth e \nranking 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. \ne Each 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. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For Purchase \nGoods \nI made the following observations; \n\\| SN Activity Observations Recommendation . Wealth Ranking of The 10 sampled The Accounting The Accounting Households \nparishes did not carry Officer explained Officer should \nout wealth ranking that Wealth ensure that wealth during identification ranking was not ranking is carried of \nsubsistence their mandate / out so that the PRF households. prerogative. It funds are \nwas done at forwarded to Failure to identify ward level eligible subsistence through the beneficiaries. households using the leadership / \nwealth ranking tool Board of the \nand select and SACCO. \nimplement prioritized Beneficiaries \nprojects may were determined \nundermine the through a \nachievement of pillar community", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 31, "level": 2}}, {"headings_1": {"content": "signatories", "page": 28, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "meeting.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2. Selection and\\|o Ten wards The Accounting The Accounting Implementation of selected flagship Officer explained Officer should Prioritized/Flagship projects that that Kasese MC ensure that each", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "were inconsistent had priorities parish selects with the LG selected in flagship projects selected priority FY2021/2022. that are consistent commodities. Households were with the LG trained to selected priority Failure to select and prepare Business commodities. implement prioritized Plans according \nprojects may to the priorities, \nundermine however, since \nachievement of the funds go directly \npillar objectives. to the bank \naccount or phone \nof the household \nbeneficiary there \nis limited control \non \nwhich enterprise they venture into, but \nLack of recourse in \nfunds available. form of insurance \nwill expose the \nfarming enterprises \nto the adverse \neffects of climate \nchange and may \nresult into failure to \nrecover the loan \nfunds. \n5.3.8 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Two (2) beneficiaries in one (1) PDM SACCO had implemented different projects e \nOne beneficiary in one PDM SACCO had a non-existent project. e \nDetails are in Appendix 6 \nNon-implementation of the planned activities undermines the achievement of PDM objectives. Furthermore, the PDM SACCO has lost funds due to non-existent projects on ground. \nThe Accounting Officer responded that they will conduct monitoring exercises to follow up, assess and guide on the implementation of the strategy. However, control of what a house hold should invest in is difficult since they receive money directly on their phones or bank accounts.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}, [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}], [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}], [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 32, "level": 3}}], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should enhance monitoring of the PDM activities to ensure beneficiaries are activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 32, "level": 3}}], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source \nApproved budget Actual Collections Variance i Tax \n\\| Revenues Freak Be \\_\\_\\_\\_ \nSe Baer et \n\\| Local Services Tax \n2 Land fees 47,536,750 3 \n4 \\_\\| Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "64,809,315", "metadata": {"headings": [{"headings_0": {"content": "64,809,315", "page": 33, "level": 8}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Non-Tax Revenues \n5 Other Property income La \n6 Dividends \\| \n7 Rent 25 435 313 8 Other property income (disposal of assets) Pf \n\\_ \n9 Sale of goods and services \n10 Administrative fees and licenses \n11 Court fines and Penalties 12 Other fines and Penalties \\| \n13 Miscellaneous Revenue", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}, [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}], [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}]], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "eas", "metadata": {"headings": [{"headings_0": {"content": "eas", "page": 33, "level": 4}}, {"headings_1": {"content": "EEE", "page": 33, "level": 6}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 33, "level": 4}}, {"headings_1": {"content": "eas", "page": 33, "level": 4}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "33,687,020", "metadata": {"headings": [{"headings_0": {"content": "33,687,020", "page": 33, "level": 8}}, {"headings_1": {"content": "eee", "page": 33, "level": 4}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "33,687,020", "page": 33, "level": 8}}, {"headings_1": {"content": "eee", "page": 33, "level": 4}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "es ee", "metadata": {"headings": [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "a \n\u201c 7,160,667 [Total Revenue 7,878,344 \n30 \nAppendix 2: Implementation of planned outputs Fully implemented out-puts \nNo Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}, [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}], [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}], [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}]], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 34, "level": 2}}, {"headings_1": {"content": "es ee", "page": 33, "level": 4}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Out-put", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 14-PUBLIC SECTOR 03-Human 14050603- In- service training 010008-Capacity \nTotal Out-put Total No Number of fully expenditure activities in implemented activities UGX \u2018000\u201d the out-put \n9 9 TRANSFORMATION Resource programs developed & Strengthening 403,664 \nManagement implemented to enhance skills \nand performance of public \nofficers \n\\| \ni 2 eucation 1203010601 Basic I Ei i 169,426 9 9 \n12-HUMAN CAPITAL \nRequirements and Minimum", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}, [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}], [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Sports", "metadata": {"headings": [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "DEVELOPMENT \nSR \nstandards met by schools and \nand skills . services", "metadata": {"headings": [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}, [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}], [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 34, "level": 8}}, {"headings_1": {"content": "Sports", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "nn institutions \nPartially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 34, "level": 8}}, {"headings_1": {"content": "Sports", "page": 34, "level": 1}}, [{"headings_0": {"content": "training", "page": 34, "level": 8}}, {"headings_1": {"content": "Sports", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Sub-program PIAP-Outs \n573,090 18 18 \nBudget Out-put Total Out-put TotalNo Number of No of partially No of activities expenditure activities fully implemented that were not UGX 000\u201d in the implemented activities implemented output activities \n1 en 7 5 \n09-INTEGRATED 03-Transport \n17.907 543 \nTRANSPORT Infrastructure 260010-Road foes \nSit ae trea tg . \nINFRASTRUCTUR \\| and Services \nRehabilitation \nrehabilitated! nail ane \nE AND SERVICES Development \nmaintained.", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}, [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}], [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "17,907,543", "metadata": {"headings": [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "31 \nAppendix 3:Utilization of the wage budget \nDepartment Name \nApproved Budget lei Revised Budget Warrants UGX. Payments UGX. Unspent Balance UGX. UG UGX. UGX. \nAdministration \n315,544,211 1,316,254,885 1,631,799,096 1,631,799,096 452,560,918 1,179,238,178 \nFinance 141,000,000 141,000,000 141,000,000 138,588,366 2,411,634 \nStatutory bodies 48,000,000 \n48,000,000 48,000,000 43,206,845 4,793,155 \nProduction 60,600,000 88,200,000 148,800,000 148,800,000 40,278,613 108,521,387 \nHealth \n4,777 ,601,357 5,478,513,655 10,256,115,012 10,256,115,012 4,861,572,067 5,394,542,945 \nEducation", "metadata": {"headings": [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}, [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "metadata": {"headings": [{"headings_0": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}, {"headings_1": {"content": "17,907,543", "page": 34, "level": 1}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Works", "metadata": {"headings": [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "173,000,000 22,800,000 195,800,000 195,800,000 178,830,055 16,969,945 \nNatural resources 93,600,000 8,400,000 102,000,000 102,000,000 93,176,500 8,823,500 \nCommunity based services 58,324,000", "metadata": {"headings": [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}, [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}], [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- 58,314,000 58,314,000 54,397,509 3,916,491 \\|", "metadata": {"headings": [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Internal Audit 22,528,000 eee 22,528,000 20,192,565 2,335,435 Trade, industry and local development 22,307,000", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- 22,307,000 22,307,000 21,933,194 \\| 373,806 \\| TOTAL \n10,073,428,639 13,377,418,241 23,450,846,880 23,450,846,879 11,060,184,753 12,390,662,126", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "32 \nAppendix 4: Grounded Motor vehicles and Equipment \nS/n Type of M/v or M/cycle", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}, [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Registration", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 36, "level": 1}}, {"headings_1": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Tractor Holland \nUAJ 149X", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 36, "level": 1}}, {"headings_1": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "|__|", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2 Tata Skip Loader \nUAJ 165X \n3 Bitumen boiler \na Tipper Lorry Jiefang \nLG 0042-18 \n3 Pedestrian roller \nNo. 011321 \n33 \nAppendix 6: Project implementation \nParish \nName of PRF Loan Loan Project Status of the Name Name SACCO beneficiary Amountas Amountas funded project per SACCO per \nrecords \nhousehold \nevidence provided \nil. Kasese Nyakabingo Nyakabingo Musubaho 1,000,000 1,000,000 Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}, [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Al well |", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Municipal III III-Bulembia Habib \n\u2018\\| implemented council \n\\| \n\\| \nKajoina 1,000,000 1,000,000 Bean selling Well \n\\| \nGertrude \\| implemented \n", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}, [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Kasese Nyakasanga Nyakasanga Mwangye Isa 300,000 300,000 Butchery / \nThere\u2019s no \\| \nN \nMunicipal III III-", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Poultry \" clear plan for \\| \ncouncil Nyamwamba \nby vt \\| him to Ss \\|\\| receive the \\\\ UGX.700,000 \\| \n\\| since the \n>\\| system does \n\\_ \n\\_/\\| not accept a beneficiary to \\|\\| \nreceive PRF \n\\| \n\u2018\\| twice Busingye Jane 1,000,000 1,000,000 \\| Poultry \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}, [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "em \u2014", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. Kasese Kamaiba Kamaiba Muhindo \\| Amos 1,000,000 1,000,000 Poultry \nWell \n\\|\\| \nMunicipal Central 7 implemented council \n\\| BUBEN. IL", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "34 \nBusimba 1,000,000 1,000,000 Piggery Implemented Patrick \nKasese Rukooki Rukooki- Mukankusi 1,000,000 1,000,000 Maize ey Well Municipal Nyamwamba Beatrice \ngrowing i: Ms implemented council \\| IE Munuge Aisha 1,000,000 1,000,000 Poultry = Well", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}, [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "a \nKasese Base Camp Base Camp- Mugisha Hillary 1,000,000 1,000,000 Maize \nNo project Municipal Central \\| growing \ncouncil \nKanyunyunzi 1,000,000 1,000,000 Poultry \u201ces - Implemented EL. \nAnnet", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Sse", "metadata": {"headings": [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kasese Nyakabingo Nyakabingo Ithungu 1,000,000 1,000,000 Bee keeping \nImplemented \\| \nMunicipal II II-Central Rosette council \nZ \nIthungu Hellen 1,000,000 1,000,000 Beans and \n=\\| Well \nmaize \u2018\\| implemented \nKasese Namuhuga Namuhuga- Mukerghe 1,000,000 1,000,000 Coffee \n4 Well \nMunicipal Bulembia Janakeison processing implemented \\_ \ncouncil \nSe \nKobusinge 1,000,000 1,000,000 Well =\\| \nMargret Bright implemented \\| \nKasese Nyakasanga Nyakasanga Basemera 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}, [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "229) Well", "metadata": {"headings": [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}, {"headings_1": {"content": "Sse", "page": 38, "level": 5}}], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Municipal II II- Agnes \n\\|\\| implemented council \nNyamwamba \n35", "metadata": {"headings": [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}, {"headings_1": {"content": "Sse", "page": 38, "level": 5}}, [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}, {"headings_1": {"content": "Sse", "page": 38, "level": 5}}]], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kassanda District Local Government Report of The Auditor General 2023.chunks.json b/reports/chunks/Kassanda District Local Government Report of The Auditor General 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..0b969fd071c0d92d8696e315a4215a0700b4b4f6 --- /dev/null +++ b/reports/chunks/Kassanda District Local Government Report of The Auditor General 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASSANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL,", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL,", "page": 1, "level": 1}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL,", "page": 1, "level": 1}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL,", "page": 1, "level": 1}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of Contents \n. \nTable of Comte tts \nii vcasss cscsniics cass aonnenesenseneneuraneenncsnsen anaveraursnannarsnsnrerenosenevanunevstveevestseeteveevaneestrensmeneuva \nvewwa \nLBS 1 iii cre csenseasseremers a sonnnms nensrmnanonnnnnennnaenenncecnnnem nrmnsemnsen \nsevemnschriu omnes eaustesmpsqocoiae eae \nCPN \n1 essen ous 2s tai sn EDN kecoananonnnen une nano ann \nns nase nennen nern ts \nBASIS FOR DPERITON] \n1 \u201eeu wann an nenn nen nennen een \nnennen nee \nDIE LIT ree 1 rrr gen nenne ne Ener \nEee een \n1.0 Implementation of the Approved Budget... 1 \n2.0 Management of the Government Salary Payroll \n9 ......0.cccccccccccssssssssessesessteseeecsussessesestesersesees \nEMPHASIS OF MATTER..u....cecccsssseeseseesessesessssssssescevcsscsesscsesscsssessetsnsusscsusavsassussssassessesavsesesarensancaneaves 12 \n3.0 \nChange in Accounting Treatment for Non-current Assets... 12 \nOTHER MATTER.......ccsccssssseesssssssessssssnnsssessnnnmsesesnnuessssstsesesssuiseesssnneensstsssnuemestesseeesttaseeeseeeses 12 4.0 Implementation of Key Government Grants/ProgrammMes .......ccccescsssscsesesessestesesessesseseeess 12 4.1 District Rural Water Supply and Sanitation Conditional Grant... 13 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.......uacaaccees.. 16 4.3 Education Development Grant... 19 \n+4 MIETE Sale Iriaanklorn \n21 ernennen \nnennen rennen \n5.0 Management of pension and gratuity......eeeessseenenennnnennenennnnnnnnnn 23 OTHER INFORMATION .......cccccssecessessssesesseseseeseseenssesesvsscacsususscsvsessssavevssseesesevevensevsveneavenssensasetaveseteeees 24 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........ccccccccssescesteseseeees 25 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 25 OTHER REPORTING RESPONSIBILITIES .......c.cccccccsccsscsesssscssessesusssesessesvesesecsveacsnssesavsvesesaesusaeaseeees 26 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...0..c.ccccscccsccscssesessessessestseteeteees 26 6.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL... 26 \n\u00c4PPENT\u00c4TCHS humanen 37 mann nene nunnennnenn nennen ons onan otunneeetuabssineognigea Er EEE wer \nEen", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 3}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government FY Financial Year \nGoU Government of Uganda HC Health Centre INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LG Local Government \nLLG \nLower Local Governments MoES \nMinistry of Education MoFPED \nMinistry of Finance, Planning and Economic Development NIRA \nNational Identification & Registration Authority PBS \nProgram Budgeting System PDC \nParish Development Committee PDM \nParish Development Committee PFMA \nPublic Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets PRF \nParish Revolving Fund SACCO \nSavings and Credit Cooperative Organization SC Sub County \nTC Town Council \nToT Training of Trainers", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASSANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON, SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kassanda 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 Kassanda 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": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of the 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.35,141,807,306 out of which UGX.33,242,808,772 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 5, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % , UGX UGX fundin 1 Recurrent (Wage) 21,662,774,132 21,080,418,654 97% 2 \\| Recurrent (Non-wage) \n5,689,908,026 5,220,442,886 \\| 89% 3 Development 7,789,125,148 6,941,947,232 \\| 92% Total 35,141,807,306 33,242,808,772 95% \nOut of the total warrants of UGX.33,242,808,772, I reviewed the utilisation of warrants worth UGX.25,678,395,598 (77%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual %age out of (UGX) expenditure total warrants \n1 Wage expenditure(General staff 19,499,644,365 19,499,644,365 59% salaries, expenditure gratuity \nand pensions) \n2 PDM audited 89,802,105 \\| 19,589 \u201a446,470 194,81 59% - 3 Education grant - Formerly SFG 1,958,748,331 21,548, 801 65% \n4 Microscale irrigation projects 231,060,095 21,779,254,896 66% \n15 Water development grant (Piped 730,262,936 813,316,021 74% \n5 UGIFT (Infrastructure) 2,303,798,189 \\_24,083,053,085 24, 72% water, and Rural water and \nSanitation grant) \n7 URF Road rehabilitation 865,079,577 25,678,395,598 77% maintenance fund and DDEG \nTotal of the utilised warrants 25,678,395,598 \naudited", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 5, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 0 set", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 7, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Human Capital Development 520,551,400 493,997,620 95 Total 536,551,400 493,997,620 92% \nThe \nthat was not warranted was meant for some of the \n.\\_No Observation Recommendation \nSensitize the community on HIV/AIDS. \ne \nCarry out activities aimed at controlling TB and malaria. e", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 7, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Supply of medical equipment for Kijuna HC II\n2. Upgrade of Namabaale HC II to ITI", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Refer to Appendix 5 (a & b) for details. \nThe Accounting Officer explained that supply of Kijuna HC II medical equipment was completed late and payments could not be effected while re- voted funds for Namabale upgrade was delayed hence works would not be implemented on time. \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 two (2) roads under URF activities and two (2) out of three (3) DDEG activities with a total expenditure of UGX.138,116,143. The significant findings are provided in the table below. \nN Progr Activity Sour Total Pictorial Summary of Audit o. amm details ce expenditure evidence findings (Time, conclusion e of (UGX) Quality, \nfund Quantity, Cost s \nand \n", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Integr Routine URF 19,996,000 ated \nmechanized \nTransp maintenance \nort of 15 km of \nInfrast Kassanda 3 \nructur Kalamba road \ne and \nServic \nes", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Functionality) \nAt the time of Value for \\| \nrn 3 inspection, the money was ' \nH \u2018\\| road works achieved ~~ were not \n\u2018\\| fully implemented. as works done However, culverts were being were not planned spoilt and in swampy service sections and a delivery not aaa \\|\\| major part of the attained as [ a \\_4\\| road was flooded planned. \n\\| creating a big ditch \n\\| 1 hindering transport \n= for users", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Develo Completicn- of DDE 70,646,143 pment the district G \nPlan administration", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 11, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nImple block menta \ntion \n~~] \nPlanned finishes Planned \nworks \n\\| I Administration were fully \n\\| on the for the FY \n\\| block were implemented completed at the and were \\| \ntime of inspection satisfactory \nPurchase of DDE 26,474,000 = \u201aAll furniture and Furniture ; \nSe furniture and G \n\\| Leh \\| filing cabinets planned for was \nfilling cabinets \nes purchased and was purchased EN distributed in and delivered N \nAV \\| corresponding to respective \\| departments for offices for use \n\u2014 USE \nTotal \n138,116,143 \nThis hinders transport for the road users along this road and deters service delivery to the community along the stretch. \nThe Accounting Officer explained that the low spot where water over topped and the road required installation of culverts, low spot raising and filling. These activities were not part of the scope implemented due to inadequate budget. However, these activities were prioritized in the FY 2023/24. \nRecommendation \nI advised the Accounting Officer to roll over unimplemented road works to the next period and ensure that funding received is used for the budgeted purpose thereby implementing the prioritized works along the affected road. Furthermore, culverts should be part of the scope of works for dark spots like swampy areas. \n1.7.2 The service delivery under focus areas \nI sampled eighteen (18) out of fifty-three (53) activities in Four (4) focus areas with a total expenditure of UGX.3,975,662,102 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 4.4 of this report. \n: [SN \\| Focus Area \nAmount spent Key Observation", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 11, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implication (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 11, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \u00ab Construction of a new HC \\| II in Kijuna SC was \ni \ni \n: \\| \n\\| \n' completed and pending minor snags like installation of lights but pending commissioning and usage \n\\_e Upgrade of Namabaale HC II to III was at a standstill as the contractor was not onsite. \n' \n\\_ Construction of a 4-unit staff house and a 2-stance lined VIP latrine at \\| \n\\| \n\\| Kyansansuwa HC III was \ni ll \\| \\|\\_complete and put to use\\_ \\} 5 \nal \\| 3. \\| Education \n515,198,705 \\|e All five (5) inspected \\| \\| ' \\| \nDevelopment \\| \n\\| projects including \\| \\| Grant i \\| construction and \\| i \nrenovation of classroom \\| blocks, construction of staff houses were \n", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 12, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microscale \n44,800,000 \\| e Two (2) Demonstration \"irrigation sites for Micro-scale Irrigation program were completed and were \\_operational \n3,975,662,102 \\|", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 12, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I \nDLG resulting in un-utilized warrants- of JGX.1,532,291,679 District and is availed \\| representing utilization of 92% as summarized in the table below timely to ensure and detailed in appendix 6; \ntimely implementation of planned activities. Approve Supple Revise Paymen Unspen \nd menta d nts ts (UGX) t \nBudget ry Budge Balanc \n(UGX) (UGX) t e \n(UGX) \n15,437,6 4,731,9 20,169, 18,637,2 \n09,740 08,136 517,87 26,196 \n6 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1,532,291,679 out of the supplementary funding. \nThe Accounting Officer explained that the vote received supplementary wage of UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading to an over release of UGX.1,119,004,817. The total swept back as per vote request was UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to access the payroll due to delayed recruitment since the funds were released towards the end of the Financial Year in April 2023, making it hard to absorb in a very short period. \nI informed the Accounting that this issue would be brought to the attention of relevant authorities. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,498 employees on the IPPS payroll of which I advised the 1,299 (86.7%) were fully verified, 157 (10.5%) partially verified and Accounting Officer to; 42 (2.8%) did not show up. \ni. Use the verified \npayroll as a basis of In addition, 10 individuals had not accessed the payroll by end of \nupdating monthly June, 2023. These were captured as new records in my payrolls for paying determination of the District wage bill.", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 12, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], "page": 13, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "emoluments. \nThe following observations were made; \ni. Engage the concerned Service \na) Out of 1,299 (86.7%) employees appeared for the validation Commissions and exercise and presented all the pre-requisite documents to obtain \nminute \nconfirm their existence and regularity of recruitment. \nextracts for the \nemployees to be b) 157 (10.5%) employees appeared for headcount were partially validated", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}, [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}]], "page": 13, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 2}}], "page": 13, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "question after exit from the District. \nexplanation for thirty-seven (37) iii. I further noted that Thirty seven (37) individuals who were who were not paid UGX.679,542,832 in the last four years, were not accounted for accounted for and these were omitted from the validated vi. To ensure prompt payroll. \nupdates of the payroll going d) Ten (10) individuals whose names were not on the District's forward for both payroll by June 2023, appeared for the validation exercise. \nnew staff and those These individuals were included on the validated payroll, upon \nwho exit the entity. confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that; \ni. Management had written to the respective District Service Commissions and Uganda Prisons Service requesting for first appointment minutes of the affected employees. \nii, Some employees had dropped off the payroll including those who had delayed to access the payroll due to insufficient wage while others had dropped off the payroll due to system issues. 2.3", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 2}}, [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 2}}]], "page": 14, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], "page": 16, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne There was proper budgeting as per required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Absorption of DRWSSCG \u2014 Development grant \nOut of the total program receipts of UGX.725,067,310, UGX.715,448,121 was spent by the District resulting in an un-utilized balance of UGX.9,619,189 representing a utilization level of 98.7%. \nUnderutilization of released funds delays implementation of planned activities and limits service delivery. \nThe Accounting Officer explained that unspent funds were meant for borehole drilling and other development projects whose contracts were awarded and paid for as admeasurement whereby actual measurements of quantities in the field are paid and the balance was insufficient to have another facility installed. \nRecommendation \nI advised the Accounting Officer to always through council identify and approve other low cost projects that can be implemented for better service delivery instead of leaving funds warranted unspent and swept back. \n4.1.2.2 Fairness in the distribution of projects \nParagraph 5.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 provides that during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.725,067,310, I noted the following, as further detailed in appendix 7; \na) The sub-county that got the most allocation was number 5 out of 10 in the ranking based on need, \nb) The sub-county that got the least allocation was number 10 out of 10 in the ranking based on need, \nc) The deprived sub-county was number 6 out of 10 in the ranking based on allocation received, and \nThe least \nwas number 10 out of 10 in the \nbased on", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}]], "page": 16, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "wim \n= \nIT advised the Accounting Officer to prioritize spending more resources to these needy sub counties through cheaper water supply methods like community rain water harvest tanks. \n4.1.2.3 Special Consideration of Seed Schools and Health Centres \nSec 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that only 3 out 5 (60%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community as detailed in appendix 8. \nAs a result, UGIFT projects that had water constraints or surrounding communities did not benefit from water sources that were supposed to accompany the projects at the seed schools. \nThe Accounting Officer explained that Manyogaseka Seed SS is located in a sub county which has a low water yield but a rain water harvesting tank has been installed and NWSC has laid a pipeline on which the community and school is to benefit while Makokoto Seed SS is still under construction and plans are underway to provide water in FY 2024/2025.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that community rain water harvest tanks are prioritized for these schools and other areas in these sub counties for better service delivery and compliance with the guidelines. \n4.1.2.4 Preparation and submission of quarterly reports \nSection 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. 10th", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that during the period under review, there was Ebola outbreak that led to total lock down that affected movements to deliver the documents in time and promises to submit both soft and hard copies and on time in the preceding period. \nRecommendation \nI advised the Accounting Officer to resort to other methods of submission like soft copies in case of justifiable reasons. Besides the last 2 quarters cannot have been delayed by the outbreak hence need to be justified. \n4.1.2.5 Functionality of projects \nExisting water facilities \nI noted from review of the annual work plan/situation report that 23 out 243 water facilities were not functioning as shown in appendix 9 (a). \nNewly constructed water facilities \nPhysical inspections carried out on the 12/10/23 on a sample of 6 out of 11 sites of 3 implemented projects revealed the following; \nI considered 1 out of 3 (33.3%) of the projects as being fully functional since the installations in all 3 of the visited sites were complete with reasonably good yields and being used by the community. \nI considered 2 out of 3 (66.7%) of the projects as being partially functional. Of the installations in all of the visited sites of these projects, all the 3 sites visited were complete in the phase so far implemented but were pending the water installation and connection for supply to the user communities. Details in appendix 9 (b). \nNon-functional and partially implemented projects derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that a total of 12 boreholes have been earmarked to be rehabilitated in FY 2023/24 and 11 communities through community contributions have since repaired other non-functional sources. The new non- functional projects were in phases and phase i was fully implemented in FY 2022/23 and phase 2 which is the final stage of the system is due to be completed in FY \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKassanda District budgeted and received UGX.3,639,160,696 (100%) to the implement the programme. The District spent UGX.3,103,798,191 (85%) leading to un-utilized funds of UGX.535,362,505 (15%). The following activities were", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "undertaken;", "metadata": {"headings": [{"headings_0": {"content": "undertaken;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Activity \nPlanned Actual quantity quantity 1 Construction of Makokoto Seed School \n1 1 \n2 Supply and installation of medical equipment for Kijuna HC III Assorted \nAssorted \n3 Completion of Kijuna HC III \nAssorted Assorted", "metadata": {"headings": [{"headings_0": {"content": "undertaken;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4 Completion of Manyogaseka Seed School", "metadata": {"headings": [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 1 5 Completion of a staff house at Kyasansuwa HC III \n[1 1 6 Completion of upgrade of Namabaale HC II to III \n1 0 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \ne A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all implemented UGIFT activities were budgeted for. \ne The District had land titles for the four UGIFT construction projects", "metadata": {"headings": [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}, [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}], [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}], [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The two (2) UGIFT projects in the Financial Year under audit were awarded in e \ncompliance with the applicable PPDA guidelines. \noe All funds worth UGX.3,103,798,191 relating to water projects were sufficiently accounted for. \ne The District prepared monitoring reports as evidence of monitoring the implementation of UGIFT activities. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Funding and absorption of UGIFT funds \nThe Accounting Officer explained that the supplementary budget was released in April 2023 which was too late. There was delayed delivery of medical equipment for Kijuna HC IIT and payment would not be completed. Furthermore, there was delayed re-voting of the funds for Namabaale upgrade which affected the contractor\u2019s cash flows hence delayed implementation.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure continuous monitoring is done to ensure that these projects are completed and with right quality to achieve value for money and intended service delivery. \n4.2.2.2 Non-deduction of WHT \nSection 123(1) of the income tax Act requires a withholding agent to pay to the commissioner any tax that has been withheld or that should have been withheld under this Part within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent. \nA review of expenditure vouchers revealed that WHT of UGX.7,049,551 was not deducted from payments made to Contractors of UGIFT projects. Details in appendix 10. \nAs a result, the District risks exposure to penalties from the Uganda Revenue Authority (URA). \nThe Accounting Officer explained that the supplier was WHT exempt. However, on verification, the supplier was not in the 2022/23 exemption list.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to recover the funds for onward transfer to Uganda Revenue Authority. \n4.2.2.3 Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \ncontract documentation revealed that 2 UGIFT \nthat received \nsupply of medica! equipment for Kijuna HC IIT was delayed and this led to part of the funds being swept back. Details in appendix 11. \nAs a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that there was a delayed procurement process for equipment which caused a delay in its delivery and payment could not be effected at the closure of the financial year. The contract for construction of Makokoto Seed SS is still valid until 5\" December 2024 and the contractor on site with the current physical and time progress of 78.5% and 56.5% respectively putting him ahead of schedule.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 22, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that equipment funds are re-voted and arrears paid, monitoring and supervision of the seed school should be maintained to ensure that quality works are completed timely. \n4.2.2.4 Status of implementation of UGIFT activities for Financial year 2021/22 \nI undertook procedures for projects implemented in the FY 2021/22 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. \nAudit inspection revealed that works were completed at Kijuna HC III, Manyogaseka Seed SS and staff house at Kyasansuwa HC III. However, works were stalled in upgrade of Namabaale HC II to III and open septic tank ditches were maintained on site. It was further observed that though Kijuna HC III was complete, it was not use commissioned and put to use. Details in appendix 12. \nFailure to complete works and commission completed projects all lead to delayed service delivery. With stalled projects, shoddy works may arise while open septic ditches pause risks to neighbouring communities. \nThe Accounting Officer explained that there was delayed revoting of the swept back funds and the contractor's certified works could not be paid. However, the contractor is back on site and the current work progress stands at 75.8%. The construction of Kijuna HCIII was completed but snags were identified, the contractor is back on site rectifying them so that the facility can be commissioned. \nI advised the \nrenovation, one 5-stance ined -latrine and one 2-stance drainage latrine with 2 bathrooms at 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: \n4.3.1 Positive observations \nI noted the following areas were management had commendable performance; \no The District incorporated all its education development grant project activities totaling into the district plans and budgetary framework. \noe The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}]], "page": 22, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], "page": 23, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "metadata": {"headings": [{"headings_0": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| a Procurement monitoring and \n0 = e installation Awarenessoffarmers 22 \n3 I \\| Wald \nTen 94 \u201a344, 044 \\| \\_Conducting 35) \u201a017", "metadata": {"headings": [{"headings_0": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}, [{"headings_0": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}]], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "farm visits OOo RE N | 379 |", "metadata": {"headings": [{"headings_0": {"content": "farm visits OOo RE N | 379 |", "page": 25, "level": 3}}, {"headings_1": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "farm visits OOo RE N | 379 |", "page": 25, "level": 3}}, {"headings_1": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[0", "metadata": {"headings": [{"headings_0": {"content": "[0", "page": 25, "level": 3}}, {"headings_1": {"content": "farm visits OOo RE N | 379 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "FRE", "metadata": {"headings": [{"headings_0": {"content": "FRE", "page": 25, "level": 1}}, {"headings_1": {"content": "[0", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "FRE", "page": 25, "level": 1}}], "page": 27, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 30, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}], "page": 31, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that Parish/Ward priorities through Sub Counties/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. \n6.3.2 Delayed release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development Parish Funds to PDM SACCOs, \nSubsequently Continuous follow-ups were made and funds were later released and received as expected on SACCO Accounts.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the relevant authority. I advised MoFPED that budgeted funds should be released timely to enable achievement of intended activities. \n6.3.3 Disbursement of Parish Revolving Fund (PRF) to the Households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that all the 92 PDM SACCOs in the district had not disbursed any PRF received of leaving UGX.9,200,000,000 (100%) undisbursed in the Financial year under audit. \nFailure to disburse Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that this was due to delayed implementation of preliminary activities of the PDMFIS due to delayed trainings of the district core team in PDMFIS and creation of login credentials by the master trainers from the Ministry. Furthermore, the Ebola outbreak and restricted activities for over 5 months in the district delaying implementation of the program.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the program is closely monitored and intended beneficiaries approved and disburse loans so that program objectives are achieved. \n6.3.4 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA 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 internal control systems. \nThe 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 PDM 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; \n=\\| Governance Observations Recommendation Structure \nHLG \nCore e Out of 4 quarterly performance I advised the Accounting Officer Implementation reports, 2 were prepared. \nto; \nTeams \ne There was no training of the PDM e Ensure that constituted PDM enterprise groups and SACCOs, HLG core implementation and, \nteam is functional and prepares all quarterly This negatively affects mobilization, performance reports for sensitization, data collection and follow-up on the program training of PDM enterprise groups and \nSACCOs. \ngoing forward. \ne Ensure that household and enterprise group leaders are The Accounting Officer explained trained in compliance with the that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], "page": 33, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e The team couldnt sit regularly because of the restrictions during \nutilization. thus undermining the objectives of the PDM.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 33, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that \nthe guideline defined that each parish \nreceives 250,000/= per quarter and \nthat is the amount the ministry of \nfinance sends per quarter per parish. \nGeneral Meetings e All 10 sampled SACCOs held their I advised the Accounting Officer by PDM SACCOs \nfirst general meeting more than 1 to closely monitor and supervise month after their registration. \nthe SACCOs with the support of e In all 10 sampled PDM SACCOs, the the Core team for vetting criterion following the PDM implementation of team to SACCO byelaws was not ensure adherence to the PDM approved/not included in the guidelines. \nminutes/agenda \ne by the time of the first general \nmeeting, all 10 sampled PDM \nSACCOs had already received funds \nFailure to hold a first General Meeting in the stipulated time and follow the vetting criterion may lead to mismanagement of SACCO funds.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 34, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that \nSACCOs had to undergo trainings on \nwhat to deliberate on during the \nAGMs and to guide on subsequent \nlayers of SACCO management. The \ntrainings were delayed by the Master \ntrainer who had not trained the \nDistrict Core team in the one-month \nperiod after registration. On criteria \nfor vetting committee, the entity had \na capacity gap in the SACCO boards \nand this will continue to be built. \nPDM SACCO Board e All 10 sampled PDM SACCOs with I advised the Accounting Officer fully constituted Boards did not to closely monitor and supervise hold regular Board meetings. \nthe SACCOs with the support of the Core team for Failure by the board to hold regular implementation of team to meetings may lead to ensure adherence to the PDM mismanagement of the SACCOs due guidelines. \nto the lack of appropriate oversight. \nThe Accounting Officer explained that \nFailure- to- constitute: all committees and sub-committees undermines their objectives and may lead to failure to achieve the intended program activities. \nIn addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that a capacity gap was identified in documentation by the PDM SACCO committee members and some of the committees were rendered inactive due to revision of the guidelines. For example, the marketing committee can only sit during the harvesting time when produce is available. In the proceeding period, the committee members will be supported to carry out their roles. \n6.4 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 34, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nDelayed training. of ToTs and failure to prepare a training report may lead to delayed mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 35, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the \nconsolidated report was not submitted to the \ncoordinator as we always submitted softcopies \nof each training, however the consolidated \nhard copies of the report is going to be \nsubmitted. \n2, Training of Local e Training of local experts was not carried. \nI advised the Experts \nAccounting Officer to Failure to train local experts may lead to low ensure \ntraining mobilization, acceptance by local community reports are always and inappropriate use of PRF by households made by the and enterprise groups. \nresponsible officers other than relying on The Accounting Officer explained that the the trainers report training was done by the master trainers from themselves. \nthe PDM secretariat and by the time of audit \nthe trainers had not fed us with the copy of \nthe report. Follow-ups with the master trainers \nhas been made and the report is yet to be \nreceived. However, no evidence was provided \nto this effect. \n3, Training \nof e The HLG core implementation team did not I advised the Households and provide evidence for training households Accounting Officer to Enterprise Group \nand enterprise group leaders in 10 sampled ensure that household Leaders \nparishes on household visioning and and enterprise group enterprise analysis. \nleaders are trained in compliance with the Lack of training on household visioning and guidelines. \nenterprise analysis may ultimately deter the \nsocio-economic transformation aspirations with \na major focus on income levels and the quality \nof life they want to live. \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \nThe Accounting Officer explained that the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 36, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "A SACCO shall-not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe 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 AO 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 of Observations \nRecommendation registration \nLicensing of PDM All 10 sampled SACCOs were not licensed to I informed the SACCOs Under the take on the business of lending under Accounting Officer Microfinance \nMicrofinance Institutions money lenders act that the matter would Institutions Money as detailed in Appendix 16. \nbe brought to the Lenders Act \nattention of the As a result, enforcement of recovery of PRF relevant authority to from beneficiaries by the PDM SACCOs may harmonize \nthe be legally challenged leading to loss of guidelines. The PDM funds. secretariat should The Accounting Officer explained that there ins", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 37, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "whe", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 37, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "was no insurance policy for SACCOs under insurance probationary registration. \n6.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users f handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 37, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Selection \nand \u00bb All 10 sampled parishes did not select any I advised the Accounting Implementation of flagship projects contrary to the Officer to ensure that Prioritized/Flagship guidelines. \nparishes select flagship Projects \ne14 out of 20 sampled farmer projects for guidance to enterprise/households implemented enterprise groups in line projects that are not from the priority with the guidelines. commodity list. Details are in Appendix\n2. In case of any changes the Secretariat should be Failure to select and implement prioritized informed. \nprojects may undermine achievement of the \npillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the chosen projects by the households was at their discretion and according to their preferences and business plans after undergoing trainings in the selected projects according to the guidelines but in the proceeding periods, the enterprise groups will be supported to select and adhere flagship projects.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Loan and e No in 10 Parishes I", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "partly due to internal control weaknesses as \nfunds were held on SACCO for 2 quarters. \n3; Insurance Policy for e All 20 PRF beneficiaries whose approved I advised the Accounting Farming Enterprises \nloans were for farming enterprises in 10 Officer to engage the PDM sampled PDM SACCOs did not obtain Secretariat on the agricultural insurance policies from UAIS. operationalization of this requirement \nLack of recourse in form of insurance will \nexpose the farming enterprises to the \nadverse effects of climate change and may \nresult into failure to recover the loan funds. \nThe Accounting Officer explained that the requested loans were below one million and there was no insurance policy that was fit for such.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 39, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Operation of the Paragraph 3.0 of the Users Handbook for I advised the Accounting SACCO Bank Accounts the PRF Under PDM Pillar 3 - Financial Officer to engage the PDM Inclusion October 2022 provides that each Secretariat for support. Parish shall have a PDM SACCO and a PRF \ndesignated bank account for that PDM \nSACCO, in a branch of a\\_ supervised \nfinancial institution that is convenient for \nthe members of the PDM SACCO. \nI noted that; \ne By the time of the first general \nmeeting, all 10 sampled PDM SACCOs \nhad already received funds contrary to \nprocedures.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 39, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Receipt of funds before the first general meeting could lead to misuse of funds or diversion to unplanned activities. \nThe Accounting Officer explained that the training by the master trainers for onward guidance on the general meetings were delayed affecting the implementation and guidance timelines to the PDM SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 39, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source \nTax Revenues \n1 Local Services Tax 2 Land fees \n3 Business Licenses 4 Other tax revenues \nApproved eel Actual Variance , Collections \n98,791,322 121,750,363 -22,959,041 4,579,723 48,845,052 -44,265,329 160,703,760 78,886,483 81,817,277 5,834,400 171,000 5,663,400 Non-Tax Revenues 269,909,205 249,652,898 20,256,307 1 Other Property income \n= = \u00e9 \n2 Dividends", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 5 -", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "3 Rent \n14,520,000 12,888,593 1,631,407 4 Other property income (disposal of assets) = > = 5 Sale of goods and,services \n6 Administrative fees and licenses \n7 Court fines and Penalties \n8 Other fines and Penalties \n9 Miscellaneous Revenue \nTotal Revenue \nAppendix 2: Performance of GOU warrants \n17,054,400 7,817,000 9,237,400 422,174,795 76,366,140 345,808,655 \n= = =", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- \\- -", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2,151,600 18,375,861 -16,224,261 725,810,000 365,100,492 360,709,508 \nProgramme Approved budget Warrants % funding \nAgro- Industrialization 1,939,437,460 1,939,437,460 100% Community Mobilization and Mind-set 223,502,670 223,502,670 100% Development Plan Implementation 245,211,018 245,211,015 100% Digital Transformation 9,000,000 9,000,000 100% Governance and Security \nHuman Capital Development \n1,462,655,386 1,462,655,386 100% \n25,176,476,753 24,266,877,331 96%", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Natural Resources, Environment 1,129,912,647 1,129,912,647 100% Private Sector Development \nPublic Sector Transformation \n39,167,121 39,167,121 100% 2,895,084,640 2,312,729,162 80% Sustainable urbanisation & housing 80,480,664 80,480,664 100% Tourism Development 2,201,323 2,201,323 100% \n4 \n2 Digital \nI transformation \n- \n5 \nGovernance \nPolitical \nand security \n3,058,786 leaders wage 6 \nWage, retention of Makokoto \n\\| \nDelayed to re-appoint 2 members of executive since the two had been removed from office by the District Chairperson. \nUGX.677,275,000 was wage balances due to excess release of the supplementary funds at the closure of the Financial year. UGX.553,749,000 was development funds released at the closure of the financial for Namabale HCII upgrade who \nHCIII, Medical contractor was not \nequipment for \non site and therefore, no payment certificate was issued, part of Kijjuna HCIII, \nHuman capital \nNamabale \nthe funds were for supply of medical equipment for Kijjuna whose suppliers had delayed to \ndevelopment \n1,952,372,033 HCII upgrade make the supplies \n7 Integrated \ntransport \ninfrastructure \nWage \nand services 378,274 balances \n8 Natural \nresources, \n\u00b0 environment, \nDelayed clearance to recruit \nupon \nreceipt of supplementary climate \nfunds \nchange, land Wage \nand water 10,845,588 balances \n9 \nPrivate sector \ndevelopment \n4,442 \n10 \nPublic sector \nTowards the End of Fourth quarter, supplementary of pension of UGX.193,730,789 was allocated to the district but cash limit was not reflected on IFMS and on the programme Budgeting System, Wage, \nthis caused the huge unspent balance. However, the wage Pension and \nbalance was due to late release of wage supplementary which transformation 101,114,719 gratuity was in excess. The non \n11 Sustainable \nurbanisation \nAdministration \nwage balance was for Pension and gratuity for retired officers who had not been verified and approved during the financial and housing 1,305,279 Block-DDEG year \n12 \nTourism \ndevelopment \n331 \nTotal \n2,172,588,734", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}, [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Focus/T Budge Activities hematic t \narea Output", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "other", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "capital", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 42, "level": 1}}, {"headings_1": {"content": "and", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "projects \nKey performance indicator(s) Planne Arethere Is the Conclusion Conclusio Amoun", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 42, "level": 1}}, {"headings_1": {"content": "and", "page": 42, "level": 2}}, [{"headings_0": {"content": "capital", "page": 42, "level": 1}}, {"headings_1": {"content": "and", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Measure)", "metadata": {"headings": [{"headings_0": {"content": "(Measure)", "page": 42, "level": 1}}, {"headings_1": {"content": "capital", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "d clear perform at Activity n at t Spent", "metadata": {"headings": [{"headings_0": {"content": "d clear perform at Activity n at t Spent", "page": 42, "level": 3}}, {"headings_1": {"content": "(Measure)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Target targets ance Level Output UGX", "metadata": {"headings": [{"headings_0": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}, {"headings_1": {"content": "d clear perform at Activity n at t Spent", "page": 42, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Note: KPIs could be numbers for the and indicato (Fully level (\u2018000\u2019) or percentage e.g number \nFinanc performa r used Quantified/ (Fully", "metadata": {"headings": [{"headings_0": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}, {"headings_1": {"content": "d clear perform at Activity n at t Spent", "page": 42, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "completed or percentage ial nce by Not fully Quantifie", "metadata": {"headings": [{"headings_0": {"content": "completed or percentage ial nce by Not fully Quantifie", "page": 42, "level": 1}}, {"headings_1": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "completed \nyear indicators Manage Quantified) d/Not /progra to ment fully ms measure reasona Quantifie performa ble? d) nce", "metadata": {"headings": [{"headings_0": {"content": "completed or percentage ial nce by Not fully Quantifie", "page": 42, "level": 1}}, {"headings_1": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Yes/No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 42, "level": 1}}, {"headings_1": {"content": "completed or percentage ial nce by Not fully Quantifie", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quantifica ) If no tion? give the", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 42, "level": 1}}, {"headings_1": {"content": "completed or percentage ial nce by Not fully Quantifie", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "(Yes/No", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "reason If no give", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 42, "level": 1}}, {"headings_1": {"content": "(Yes/No", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 42, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "reason", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 42, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| (E) (D) (F) (G) (H) (1) N (K) (0)", "metadata": {"headings": [{"headings_0": {"content": "| (E) (D) (F) (G) (H) (1) N (K) (0)", "page": 42, "level": 1}}, {"headings_1": {"content": "the", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "UGIFT 000006 225204 Investment servicing Construction of staff quarters at 6 Yes Yes Fully Fully = costs Kyansansuwa HC III \nPlannin 312111 Staff quarters \ng and construction \nBudgeti 312121 Upgrade of Namabaale", "metadata": {"headings": [{"headings_0": {"content": "| (E) (D) (F) (G) (H) (1) N (K) (0)", "page": 42, "level": 1}}, {"headings_1": {"content": "the", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ng", "metadata": {"headings": [{"headings_0": {"content": "ng", "page": 42, "level": 2}}, {"headings_1": {"content": "| (E) (D) (F) (G) (H) (1) N (K) (0)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and HC II to III and completion services of Kijuna HC III \n320027 224001 Medical equipment for Kijuna HC III \n-", "metadata": {"headings": [{"headings_0": {"content": "ng", "page": 42, "level": 2}}, {"headings_1": {"content": "| (E) (D) (F) (G) (H) (1) N (K) (0)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Medical and", "metadata": {"headings": [{"headings_0": {"content": "Medical and", "page": 42, "level": 2}}, {"headings_1": {"content": "ng", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Upgrade of Namabaale HC II to III Completion of Kijuna HC III \nSupply of medical equipment for Kijuna HC III \nPhased construction of Makokoto", "metadata": {"headings": [{"headings_0": {"content": "Medical and", "page": 42, "level": 2}}, {"headings_1": {"content": "ng", "page": 42, "level": 2}}, [{"headings_0": {"content": "Medical and", "page": 42, "level": 2}}, {"headings_1": {"content": "ng", "page": 42, "level": 2}}], [{"headings_0": {"content": "Medical and", "page": 42, "level": 2}}, {"headings_1": {"content": "ng", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Health Seed SS", "metadata": {"headings": [{"headings_0": {"content": "Health Seed SS", "page": 42, "level": 2}}, {"headings_1": {"content": "Medical and", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Supplie", "metadata": {"headings": [{"headings_0": {"content": "Supplie", "page": 42, "level": 1}}, {"headings_1": {"content": "Health Seed SS", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "S", "metadata": {"headings": [{"headings_0": {"content": "Supplie", "page": 42, "level": 1}}, {"headings_1": {"content": "Health Seed SS", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "320159 312121 Construction of", "metadata": {"headings": [{"headings_0": {"content": "320159 312121 Construction of", "page": 42, "level": 2}}, {"headings_1": {"content": "Supplie", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Makokoto Seed School and", "metadata": {"headings": [{"headings_0": {"content": "Makokoto Seed School and", "page": 42, "level": 2}}, {"headings_1": {"content": "320159 312121 Construction of", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "- \nSecond completion of Manyogaseka ary Seed School", "metadata": {"headings": [{"headings_0": {"content": "Makokoto Seed School and", "page": 42, "level": 2}}, {"headings_1": {"content": "320159 312121 Construction of", "page": 42, "level": 2}}, [{"headings_0": {"content": "Makokoto Seed School and", "page": 42, "level": 2}}, {"headings_1": {"content": "320159 312121 Construction of", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Educati", "metadata": {"headings": [{"headings_0": {"content": "Educati", "page": 42, "level": 2}}, {"headings_1": {"content": "Makokoto Seed School and", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "Educati", "page": 42, "level": 2}}, {"headings_1": {"content": "Makokoto Seed School and", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Service", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 42, "level": 2}}, {"headings_1": {"content": "Educati", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5 \nCompletion of Manyogaseka Seed", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 42, "level": 2}}, {"headings_1": {"content": "Educati", "page": 42, "level": 2}}, [{"headings_0": {"content": "Service", "page": 42, "level": 2}}, {"headings_1": {"content": "Educati", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "SS", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 42, "level": 2}}, {"headings_1": {"content": "Service", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "39 \nquantified quantified 2,303,7", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 42, "level": 2}}, {"headings_1": {"content": "Service", "page": 42, "level": 2}}, [{"headings_0": {"content": "SS", "page": 42, "level": 2}}, {"headings_1": {"content": "Service", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "98,189", "metadata": {"headings": [{"headings_0": {"content": "98,189", "page": 42, "level": 1}}, {"headings_1": {"content": "SS", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Educatio 320157 225204 Investment servicing Construction of classroom blocks at 16 Yes Yes fully Fully", "metadata": {"headings": [{"headings_0": {"content": "98,189", "page": 42, "level": 1}}, {"headings_1": {"content": "SS", "page": 42, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ngrant- - costs select primary schools", "metadata": {"headings": [{"headings_0": {"content": "ngrant- - costs select primary schools", "page": 43, "level": 2}}, {"headings_1": {"content": "98,189", "page": 42, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quantified quantified 1,958,7 Formerly Primary 228003 Furniture repair", "metadata": {"headings": [{"headings_0": {"content": "ngrant- - costs select primary schools", "page": 43, "level": 2}}, {"headings_1": {"content": "98,189", "page": 42, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "48,331", "metadata": {"headings": [{"headings_0": {"content": "48,331", "page": 43, "level": 1}}, {"headings_1": {"content": "ngrant- - costs select primary schools", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SFG", "metadata": {"headings": [{"headings_0": {"content": "SFG", "page": 43, "level": 2}}, {"headings_1": {"content": "48,331", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Educati 312121 classroom block \nRenovation of classroom blocks at on construction \nselect primary schools \nService 312129 Staff quarters \nS \nConstruction of staff houses at select primary schools \nRenovation of an 8 classroom block with an office and store at Mpanga PS in Myanzi SC \nWater 000006 225201 Consultancy services Construction of 1 5-stance", "metadata": {"headings": [{"headings_0": {"content": "SFG", "page": 43, "level": 2}}, {"headings_1": {"content": "48,331", "page": 43, "level": 1}}, [{"headings_0": {"content": "SFG", "page": 43, "level": 2}}, {"headings_1": {"content": "48,331", "page": 43, "level": 1}}], [{"headings_0": {"content": "SFG", "page": 43, "level": 2}}, {"headings_1": {"content": "48,331", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "metadata": {"headings": [{"headings_0": {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "page": 43, "level": 2}}, {"headings_1": {"content": "SFG", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "- \nent grant Plannin costs Kiganda (Piped g and 227001 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "page": 43, "level": 2}}, {"headings_1": {"content": "SFG", "page": 43, "level": 2}}, [{"headings_0": {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "page": 43, "level": 2}}, {"headings_1": {"content": "SFG", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "water,", "metadata": {"headings": [{"headings_0": {"content": "water,", "page": 43, "level": 3}}, {"headings_1": {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Budgeti 228002 Maintenance-Transport Drilling of 8 hand pump boreholes and Rural ng Equipment", "metadata": {"headings": [{"headings_0": {"content": "water,", "page": 43, "level": 3}}, {"headings_1": {"content": "developm - 225204 Investment servicing drainable latrine at Kamusenene", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "water", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 43, "level": 3}}, {"headings_1": {"content": "water,", "page": 43, "level": 3}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "services 312121 Latrine construction", "metadata": {"headings": [{"headings_0": {"content": "services 312121 Latrine construction", "page": 43, "level": 2}}, {"headings_1": {"content": "water", "page": 43, "level": 3}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Rehabilitation of 10 boreholes", "metadata": {"headings": [{"headings_0": {"content": "services 312121 Latrine construction", "page": 43, "level": 2}}, {"headings_1": {"content": "water", "page": 43, "level": 3}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 43, "level": 2}}, {"headings_1": {"content": "services 312121 Latrine construction", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "312139 Drilling of boreholes", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 43, "level": 2}}, {"headings_1": {"content": "services 312121 Latrine construction", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Sanitatio", "metadata": {"headings": [{"headings_0": {"content": "Sanitatio", "page": 43, "level": 2}}, {"headings_1": {"content": "and", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and piped water n grant) \nDrilling of 04 Production wells (2 in Kasamba - Bukuya and 2 in Kyaayi", "metadata": {"headings": [{"headings_0": {"content": "Sanitatio", "page": 43, "level": 2}}, {"headings_1": {"content": "and", "page": 43, "level": 2}}, [{"headings_0": {"content": "Sanitatio", "page": 43, "level": 2}}, {"headings_1": {"content": "and", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Manyogaseka Sub-counties)", "metadata": {"headings": [{"headings_0": {"content": "Manyogaseka Sub-counties)", "page": 43, "level": 1}}, {"headings_1": {"content": "Sanitatio", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Design of 02 solar powered mini-", "metadata": {"headings": [{"headings_0": {"content": "Design of 02 solar powered mini-", "page": 43, "level": 1}}, {"headings_1": {"content": "Manyogaseka Sub-counties)", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "piped water systems in Kasamba-", "metadata": {"headings": [{"headings_0": {"content": "Design of 02 solar powered mini-", "page": 43, "level": 1}}, {"headings_1": {"content": "Manyogaseka Sub-counties)", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bukuya and Kyaayi-Manyogaseka", "metadata": {"headings": [{"headings_0": {"content": "Bukuya and Kyaayi-Manyogaseka", "page": 43, "level": 1}}, {"headings_1": {"content": "Design of 02 solar powered mini-", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Sub-counties", "metadata": {"headings": [{"headings_0": {"content": "Sub-counties", "page": 43, "level": 2}}, {"headings_1": {"content": "Bukuya and Kyaayi-Manyogaseka", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Construction of Lugongwe piped water system Phase 1 \nMicroscal 010008 221001 Advertising and Public Setting up 3 irrigation Schemes \ne 5 Relations At Manyogaseka Seed, Kungu SS in", "metadata": {"headings": [{"headings_0": {"content": "Sub-counties", "page": 43, "level": 2}}, {"headings_1": {"content": "Bukuya and Kyaayi-Manyogaseka", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "irrigation Capacit 221002 Workshops, Meetings Bukuya and Kassanda TC (Host", "metadata": {"headings": [{"headings_0": {"content": "irrigation Capacit 221002 Workshops, Meetings Bukuya and Kassanda TC (Host", "page": 43, "level": 1}}, {"headings_1": {"content": "Sub-counties", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "projects y and Seminars Farmer) Strengt 221011 Printing, Stationery, \nhening Photocopying and Binding", "metadata": {"headings": [{"headings_0": {"content": "irrigation Capacit 221002 Workshops, Meetings Bukuya and Kassanda TC (Host", "page": 43, "level": 1}}, {"headings_1": {"content": "Sub-counties", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "222001 Information and", "metadata": {"headings": [{"headings_0": {"content": "222001 Information and", "page": 43, "level": 2}}, {"headings_1": {"content": "irrigation Capacit 221002 Workshops, Meetings Bukuya and Kassanda TC (Host", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Communication Technology Services", "metadata": {"headings": [{"headings_0": {"content": "Communication Technology Services", "page": 43, "level": 3}}, {"headings_1": {"content": "222001 Information and", "page": 43, "level": 2}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "224003 Agricultural Supplies", "metadata": {"headings": [{"headings_0": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}, {"headings_1": {"content": "Communication Technology Services", "page": 43, "level": 3}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "40 \n6 Yes Yes Fully Fully \nquantified quantified 730,262", "metadata": {"headings": [{"headings_0": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}, {"headings_1": {"content": "Communication Technology Services", "page": 43, "level": 3}}, [{"headings_0": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}, {"headings_1": {"content": "Communication Technology Services", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a936", "metadata": {"headings": [{"headings_0": {"content": "\u201a936", "page": 43, "level": 1}}, {"headings_1": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\| \\| \n3 Yes Yes Fully Fully \nquantified quantified 231,060", "metadata": {"headings": [{"headings_0": {"content": "\u201a936", "page": 43, "level": 1}}, {"headings_1": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}, [{"headings_0": {"content": "\u201a936", "page": 43, "level": 1}}, {"headings_1": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a095", "metadata": {"headings": [{"headings_0": {"content": "\u201a095", "page": 43, "level": 1}}, {"headings_1": {"content": "\u201a936", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "BER", "metadata": {"headings": [{"headings_0": {"content": "\u201a095", "page": 43, "level": 1}}, {"headings_1": {"content": "\u201a936", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "and Services", "metadata": {"headings": [{"headings_0": {"content": "and Services", "page": 44, "level": 2}}, {"headings_1": {"content": "\u201a095", "page": 43, "level": 1}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "227001 Travel inland \nUganda 260014 227001 Travel inland \nRoutine Manual maintenance for 4 2 Yes Yes Fully Fully Road -Road 228002 Maintenance \u2014 cycles on roads (463.7km) \nFund Equipm Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "and Services", "page": 44, "level": 2}}, {"headings_1": {"content": "\u201a095", "page": 43, "level": 1}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ent and", "metadata": {"headings": [{"headings_0": {"content": "ent and", "page": 44, "level": 3}}, {"headings_1": {"content": "and Services", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Fleet", "metadata": {"headings": [{"headings_0": {"content": "Fleet", "page": 44, "level": 2}}, {"headings_1": {"content": "ent and", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Manage", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "Fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ment", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "Fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Service", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "S \n260002 227001 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 228001 Maintenance \u2014 \u201aUrban Buildings and Structures", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "and 228002 Maintenance", "metadata": {"headings": [{"headings_0": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}, {"headings_1": {"content": "Service", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u2014 Commu Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}, {"headings_1": {"content": "Service", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nity", "metadata": {"headings": [{"headings_0": {"content": "nity", "page": 44, "level": 3}}, {"headings_1": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "263402 Transfer to Other Access Government Unit", "metadata": {"headings": [{"headings_0": {"content": "nity", "page": 44, "level": 3}}, {"headings_1": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Road", "metadata": {"headings": [{"headings_0": {"content": "Road", "page": 44, "level": 2}}, {"headings_1": {"content": "nity", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Mainten", "metadata": {"headings": [{"headings_0": {"content": "Mainten", "page": 44, "level": 3}}, {"headings_1": {"content": "Road", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ance \n000017 221011 Printing, Stationery, = Photocopying and Binding Infrastr 223005 Electricity \nucture 223006 Water \nDevelo 227001 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "Mainten", "page": 44, "level": 3}}, {"headings_1": {"content": "Road", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "pment and", "metadata": {"headings": [{"headings_0": {"content": "pment and", "page": 44, "level": 3}}, {"headings_1": {"content": "Mainten", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Manage", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "pment and", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ment", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "pment and", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Routine mechanized maintenance on roads (70.4km)", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "page": 44, "level": 2}}, {"headings_1": {"content": "Total", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quantified quantified 531,694", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "page": 44, "level": 2}}, {"headings_1": {"content": "Total", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a923", "metadata": {"headings": [{"headings_0": {"content": "\u201a923", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5,755,5 64,474", "metadata": {"headings": [{"headings_0": {"content": "5,755,5 64,474", "page": 44, "level": 3}}, {"headings_1": {"content": "\u201a923", "page": 44, "level": 1}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "metadata": {"headings": [{"headings_0": {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "5,755,5 64,474", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Output budget \ncomment on comment on Response Code (UGX) indicators targets \n1 Agro-", "metadata": {"headings": [{"headings_0": {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "5,755,5 64,474", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "metadata": {"headings": [{"headings_0": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}, {"headings_1": {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Industrialization Budgeting PDC activities training of the upgraded", "metadata": {"headings": [{"headings_0": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}, {"headings_1": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "41 \nservices health workers Programme", "metadata": {"headings": [{"headings_0": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}, {"headings_1": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}, [{"headings_0": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}, {"headings_1": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 45, "level": 5}}, {"headings_1": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 45, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(PBS) did not have", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 45, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "clear", "metadata": {"headings": [{"headings_0": {"content": "clear", "page": 45, "level": 3}}, {"headings_1": {"content": "System", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 45, "level": 5}}, {"headings_1": {"content": "clear", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 45, "level": 5}}, {"headings_1": {"content": "Program", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Plans (PIAPs) and", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 45, "level": 5}}, {"headings_1": {"content": "Program", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "relevant", "metadata": {"headings": [{"headings_0": {"content": "relevant", "page": 45, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "indicators", "metadata": {"headings": [{"headings_0": {"content": "indicators", "page": 45, "level": 3}}, {"headings_1": {"content": "relevant", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and yet the", "metadata": {"headings": [{"headings_0": {"content": "and yet the", "page": 45, "level": 3}}, {"headings_1": {"content": "indicators", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 45, "level": 5}}, {"headings_1": {"content": "and yet the", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "indicators", "metadata": {"headings": [{"headings_0": {"content": "indicators", "page": 45, "level": 3}}, {"headings_1": {"content": "performance", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "are entered in respective", "metadata": {"headings": [{"headings_0": {"content": "indicators", "page": 45, "level": 3}}, {"headings_1": {"content": "performance", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Output PIAPs", "metadata": {"headings": [{"headings_0": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}, {"headings_1": {"content": "indicators", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "window.", "metadata": {"headings": [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 5: Implementation of planned outputs Appendix 5 (a): Fully implemented out-puts \nNo. Program Sub-program PIAP-out \n1 Human Capital 01-Education,Sports Not disclosed", "metadata": {"headings": [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}, [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}], [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}]], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 45, "level": 1}}, {"headings_1": {"content": "window.", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total Out- Total No Number of fully Out-put put activities implemented expenditure in the activities", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 45, "level": 1}}, {"headings_1": {"content": "window.", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "out-put", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 45, "level": 1}}, {"headings_1": {"content": "Budget", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 45, "level": 5}}, {"headings_1": {"content": "out-put", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "320157-Primary Education 1,958,748,00 16 16 Management and skills Services 0 \n2 Natural 03-Water Resources 06010120-Water resources data 000006-Planning and Budgeting 730,263,000 \n6 resources, Management \n(Quantity & Quality) collected and services \nenvironment,", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 45, "level": 5}}, {"headings_1": {"content": "out-put", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "assessed", "metadata": {"headings": [{"headings_0": {"content": "assessed", "page": 45, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "climate change, land and water", "metadata": {"headings": [{"headings_0": {"content": "assessed", "page": 45, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "metadata": {"headings": [{"headings_0": {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "page": 45, "level": 1}}, {"headings_1": {"content": "assessed", "page": 45, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "industrialization Production and", "metadata": {"headings": [{"headings_0": {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "page": 45, "level": 1}}, {"headings_1": {"content": "assessed", "page": 45, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Productivity", "metadata": {"headings": [{"headings_0": {"content": "Productivity", "page": 45, "level": 1}}, {"headings_1": {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "metadata": {"headings": [{"headings_0": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}, {"headings_1": {"content": "Productivity", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}, {"headings_1": {"content": "Productivity", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "transport", "metadata": {"headings": [{"headings_0": {"content": "transport", "page": 45, "level": 1}}, {"headings_1": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Infrastructure and feeder roads constructed & Fleet Management Services infrastructure Services Development maintained to facilitate market 260002-Distrit, Urban and and services 04-Transport Asset access \nCommunity Access Road Management 09020401-Capacity of existing Maintenance \ntransport infrastructure and services 000017-Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "transport", "page": 45, "level": 1}}, {"headings_1": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "increased", "metadata": {"headings": [{"headings_0": {"content": "increased", "page": 45, "level": 2}}, {"headings_1": {"content": "transport", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Development and Management", "metadata": {"headings": [{"headings_0": {"content": "Development and Management", "page": 45, "level": 1}}, {"headings_1": {"content": "increased", "page": 45, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "42 \nNo. Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "Development and Management", "page": 45, "level": 1}}, {"headings_1": {"content": "increased", "page": 45, "level": 2}}, [{"headings_0": {"content": "Development and Management", "page": 45, "level": 1}}, {"headings_1": {"content": "increased", "page": 45, "level": 2}}]], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 1}}, {"headings_1": {"content": "Development and Management", "page": 45, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total Out- Total No Number of fully Out-put put activities implemented expenditure in the activities", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 1}}, {"headings_1": {"content": "Development and Management", "page": 45, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "out-put", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 46, "level": 1}}, {"headings_1": {"content": "Budget", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 46, "level": 1}}, {"headings_1": {"content": "out-put", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "metadata": {"headings": [{"headings_0": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 Management skills", "metadata": {"headings": [{"headings_0": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Minimum standards met by schools and Services", "metadata": {"headings": [{"headings_0": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}, {"headings_1": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "training institutions \n5,043,983,0 29 29 00", "metadata": {"headings": [{"headings_0": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}, {"headings_1": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}, [{"headings_0": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}, {"headings_1": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 5 (b): Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Partially Implemented out-puts", "page": 46, "level": 1}}, {"headings_1": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "T \nNo. Program sub- PIAP-Outs program", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Partially Implemented out-puts", "page": 46, "level": 1}}, {"headings_1": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Out-put", "metadata": {"headings": [{"headings_0": {"content": "Budget Out-put", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendix 5 (b): Partially Implemented out-puts", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of No of partially No of activities", "metadata": {"headings": [{"headings_0": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget Out-put", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "expenditure activities fully implemented that were not", "metadata": {"headings": [{"headings_0": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget Out-put", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX) in the implemented activities implemented", "metadata": {"headings": [{"headings_0": {"content": "(UGX) in the implemented activities implemented", "page": 46, "level": 3}}, {"headings_1": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "(UGX) in the implemented activities implemented", "page": 46, "level": 3}}, {"headings_1": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 46, "level": 4}}, {"headings_1": {"content": "(UGX) in the implemented activities implemented", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Human 02-Population 1203010505-Health facilities 000006-Planning and 475,938,000 1. 0 1 0", "metadata": {"headings": [{"headings_0": {"content": "1 Human 02-Population 1203010505-Health facilities 000006-Planning and 475,938,000 1. 0 1 0", "page": 46, "level": 3}}, {"headings_1": {"content": "activities", "page": 46, "level": 4}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 46, "level": 2}}, {"headings_1": {"content": "1 Human 02-Population 1203010505-Health facilities 000006-Planning and 475,938,000 1. 0 1 0", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Health, Safety at all levels equipped with Budgeting services", "metadata": {"headings": [{"headings_0": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}, {"headings_1": {"content": "Capital", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Management and appropriate and modern Management medical and diagnostic equipment", "metadata": {"headings": [{"headings_0": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}, {"headings_1": {"content": "Capital", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1203011503-Population", "metadata": {"headings": [{"headings_0": {"content": "1203011503-Population", "page": 46, "level": 2}}, {"headings_1": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Policy actions mainstreamed in institutional strategic plans and budgets", "metadata": {"headings": [{"headings_0": {"content": "1203011503-Population", "page": 46, "level": 2}}, {"headings_1": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "metadata": {"headings": [{"headings_0": {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "page": 46, "level": 3}}, {"headings_1": {"content": "1203011503-Population", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 6: Utilization of the Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "page": 46, "level": 3}}, {"headings_1": {"content": "1203011503-Population", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "SN Department Name Approved", "metadata": {"headings": [{"headings_0": {"content": "SN Department Name Approved", "page": 46, "level": 3}}, {"headings_1": {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Supplies", "metadata": {"headings": [{"headings_0": {"content": "Supplies", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Department Name Approved", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "711,581,000 4 2 2 0", "metadata": {"headings": [{"headings_0": {"content": "Supplies", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Department Name Approved", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "metadata": {"headings": [{"headings_0": {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "page": 46, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Budget (A-B) (B/A) 1 Administration", "metadata": {"headings": [{"headings_0": {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "page": 46, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,132,157,087 116,500,170 1,248,657,257 1,248,657,256 1,196,123,879 52,533,377 96%", "metadata": {"headings": [{"headings_0": {"content": "1,132,157,087 116,500,170 1,248,657,257 1,248,657,256 1,196,123,879 52,533,377 96%", "page": 46, "level": 2}}, {"headings_1": {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "metadata": {"headings": [{"headings_0": {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "page": 46, "level": 2}}, {"headings_1": {"content": "1,132,157,087 116,500,170 1,248,657,257 1,248,657,256 1,196,123,879 52,533,377 96%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "metadata": {"headings": [{"headings_0": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}, {"headings_1": {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 Production \n1,038,448,282 198,451,718 1,236,900,000 1,236,900,000 1,170,715,011 66,184,989 95%", "metadata": {"headings": [{"headings_0": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}, {"headings_1": {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5 Health", "metadata": {"headings": [{"headings_0": {"content": "5 Health", "page": 46, "level": 3}}, {"headings_1": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3,445,194,318 1,468,485,714 4,913,680,032 4,913,680,032 4,236,404,788 677,275,244 86% 6 Education", "metadata": {"headings": [{"headings_0": {"content": "5 Health", "page": 46, "level": 3}}, {"headings_1": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "metadata": {"headings": [{"headings_0": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}, {"headings_1": {"content": "5 Health", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "43 \nRoads", "metadata": {"headings": [{"headings_0": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}, {"headings_1": {"content": "5 Health", "page": 46, "level": 3}}, [{"headings_0": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}, {"headings_1": {"content": "5 Health", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "metadata": {"headings": [{"headings_0": {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "page": 47, "level": 2}}, {"headings_1": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "8 Water", "metadata": {"headings": [{"headings_0": {"content": "8 Water", "page": 47, "level": 3}}, {"headings_1": {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "49,600,000 - 49,600,000 49,600,000 49,133,328 466,672 99%", "metadata": {"headings": [{"headings_0": {"content": "8 Water", "page": 47, "level": 3}}, {"headings_1": {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "metadata": {"headings": [{"headings_0": {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "page": 47, "level": 2}}, {"headings_1": {"content": "8 Water", "page": 47, "level": 3}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "metadata": {"headings": [{"headings_0": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}, {"headings_1": {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "11 Planning \n29,991,876 - 29,991,876 29,991,876 25,941,264 4,050,612 86%", "metadata": {"headings": [{"headings_0": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}, {"headings_1": {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "metadata": {"headings": [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total \n15,437,609,740 4,731,908,136 20,169,517,876 20,169,517,875 18,637,226,196 1,532,291,679 92% \n44 \nAppendix 7: Fairness in the distribution of projects - \nS Sub County \nDistric Sub- Rankin Variance Amount % age of \nN \nt county \\|g / Need allocated to amount averag Water based (the the Sub allocated to the e rate covera on higher County Sub County out ge rate need the \nof the total (Rank variance district grant starts amount, (get monetary from 1 the \nvalue of \nwith higher project(s) most the implemented at needy) need) \nthe sub-county as a percentage of the total", "metadata": {"headings": [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}, [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}], [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "grant)", "metadata": {"headings": [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], "page": 48, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "i Manyogaseka SC 55.9% 27.0% 1 28.9% 31,677,100 4% 2 Kiganda SC 55.9% 32.5% 2 \\| 23.4% 73,410,397 10% 3 Kalwana SC 55.9% 51.8% 3 4.1% 114,307,030 16% 4 Kassanda SC 55.9% 53.1% 4 2.8% 12,958,608 2% 5 Kitumbi SC 55.9% 54.8% 5 1.1% 345,842,315 48% 6 Myanzi SC 55.9% 58.8% 6 -2.9% 1,846,000 0% 7 Nalutuntu SC 55.9% 62.6% 7 -6.7% 40,993,080 6% 8 Bukuya SC 55.9% 64.0% 8 -8.1% 104,032,780 14% 9 Kassanda TC 55.9% 72.2% 9 -16.3% \n0% - \n10 Makokoto SC 55.9%: 82.0% 10 -26.1% \n0% - \nTotal water 725,067,310 100% development grant", "metadata": {"headings": [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], "page": 48, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 8: Special Consideration of Seed Schools and Health Centres \nSN UGIFT Project \nWater source Community (name) and Audit Conclusion place and \naccessibility to water s \nstatus \nstatus \n1 Construction of Makokoto Seed Not available Makokoto \nSite still under \nss construction and no water provided yet \n2 Completion of Manyogaseka Not available Manyogaseka \nNo water provided Seed SS for community access \n3 Completion of Kijuna HC III At the health Kijuna \nWater provided for facility and \ncommunity access functional \nat the HC \n4 Upgrade of Namabaale At the health Namabaale \nWater provided for HC II to III facility and \ncommunity access functional \nat the HC \n5 Construction of a 4-unit staff At the health Kyasansuwa \nWater for \n9 1 Borehole Kitongo Kitongo \\| Mirembe Kawesa Functional 10 Borehole Kitongo Kitongo Busengejjo Functional 11 Borehole Kamuli Kamuli Kwatampola Functional 12 Borehole Kitongo Kitongo Kagavu Functional 13 Borehole Kitongo Kitongo Kagavu Functional 14 Borehole Mundadde Mundadde Lubali Functional \n15 Borehole Mundadde Mundadde Kireeba Functional 16 Borehole \\| Mundadde Mundadde Kyengera Functional 17 Borehole Kasaana Kasaana Kassana-B Functional \n[19 18 Borehole Kasaana Kasaana Lukoma Functional Borehole Kasaana Kasaana Kasaana A \\| Functional 20 Borehole Kampiri Kampiri Kampiri Functional 21 Borehole Kampiri Kampiri Kabuma Functional 22 Borehole Kampiri Kampiri Lukila Functional 23 Borehole Kampiri Kampiri Bulyamagunju Functional 24 Borehole Kampiri Kampiri Bulungi Functional 25 Borehole Myanzi Myanzi Lukila Functional 26 Borehole Myanzi Myanzi Kabubbu Functional 27 Borehole Myanzi Myanzi Myanzi Non-functional \n28 Borehole Myanzi Myanzi Kiswera Functional 29 Borehole Myanzi Myanzi Kalama-B Functional 30 Borehole Kampiri Kampiri Kitandwe Functional 31 Borehole Myanzi Myanzi Lubumba Functional 32\\_\\_\\| Borehole Kijjuna Kijjuna Lugongwe Functional \u2014\\| 33 Borehole Kijjuna Kijjuna Katikandegeya (B) Functional \n34\\_\\_\\| Borehole Kijjuna Kijjuna Lugongwe Functional", "metadata": {"headings": [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}]], "page": 48, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "metadata": {"headings": [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], "page": 49, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "36 Borehole Myanzi Myanzi Kiswera Functional 37 Borehole Gambwa Gambwa Gambwa Functional \n38 Borehole Kyanamugera Kyanamugera Kyanamugera LC1 Functional 39 Borehole Kyanamugera Kyanamugera Kibonwa Non-functional \n40 Borehole Kyanamugera Kyanamugera Kakungube Functional 41 Borehole Nalutuntu Nalutuntu \\| Kyakasengula 1 Functional 42 Borehole Nalutuntu Nalutuntu Kyakasengula 2 Functional 43\\_\\_\\| Borehole Mundadde Mundadde Lwenjiri Functional 44 Borehole Mundadde Mundadde \\| Lwenjiri Functional 45 Borehole Mundadde Mundadde Nakigalala Functional 46 Borehole Mbirizi Mbirizi Kyengeza Functional 47 Borehole Mbirizi Mbirizi Kyawattuba Functional 48 Borehole Kyabakadde Kyabakadde + piabatedde Functional 49 Borehole Kyabakadde Kyabakadde Bwanja Functional 50\\_\\_\\| Borehole Makokoto Makokoto Kanoga Functional 51\\_\\_\\| Borehole Bulyambidde Bulyambidde Nakabiso Non-functional 52\\_\\_\\| Borehole Bbira Bbira Bbira 1 Functional \n53 Borehole Bbira Bbira Bbira 2 Functional \n130 129 128 127 126 125 124 123 122 121 120 119 118 117 116 115 114 113 112 111 110 109 108 107 106 105 104 103 102 101 100 99 98 97 96 95 94 93 92 91 90 89 88 87 86 85 84 83 82 81 80 79 78 77 76 23 74\\_\\_\\| 73 72 71\\_\\_\\| 70\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}, [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}]], "page": 49, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "metadata": {"headings": [{"headings_0": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 50, "level": 1}}, {"headings_1": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "LC1 LC1 LC1", "metadata": {"headings": [{"headings_0": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "B \nB", "metadata": {"headings": [{"headings_0": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}, [{"headings_0": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "road", "metadata": {"headings": [{"headings_0": {"content": "road", "page": 50, "level": 4}}, {"headings_1": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "LC1", "metadata": {"headings": [{"headings_0": {"content": "LC1", "page": 50, "level": 5}}, {"headings_1": {"content": "road", "page": 50, "level": 4}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "metadata": {"headings": [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "131 Borehole Kijjuna Kijjuna Kiduuzi Functional 132 Borehole Kabuyimba Kabuyimba Kigunda Functional 133 Borehole Ncwamazzi Ncwamazzi Kkuza Functional 134 Borehole Kiziika Kiziika Kyakisiki Functional 135 Borehole Kigalama Kigalama Kigalama Functional 136 Borehole Kijjuna Kijjuna Kiduuzi North Functional 137 Borehole Kassaazi Kassaazi Kassaazi B Functional 138 Borehole Kyanika Kyanika Kalama A Functional 139 Borehole Nalutuntu Nalutuntu Kabagala Functional 140 Borehole Kasaana Kasaana Musaba 2 Functional 141 Borehole Nsozinga Nsozinga Kitovu Functional 142 Borehole Kijjuna Kijjuna Nyonga Functional 143 Borehole Kijjuna Kijjuna Kiduuzi North Functional 144 Borehole Lugingi Lugingi Kyagugu Functional 145 Borehole Kijjuna Kijjuna Ddingo \\| Functional 146 Borehole Kyamulinga Kyamulinga Kitongo A Functional \n147 Borehole Kabuyimba Kabuyimba Kalyakonko Functional 148 Borehole Mbirizi Mbirizi Kawaala Functional 149 Borehole Mbirizi Mbirizi Kyawattuba B Functional 150 Borehole Binikira Binikira Jemba West Functional 151 Borehole Binikira Binikira Ziwomeredde Functional 152 Borehole Kamusenene Kamusenene Kamusenene B Functional \n153 Borehole Mbirizi Mbirizi Mbirizi Functional 154 Borehole Kizibawo Kizibawo \\| Kawagalo Functional - 155 Borehole Namakonkome Namakonkame Nakaseta Functional \n156 Borehole Bulyambidde Bulyambidde Kilulu Functional 157 Borehole Lwantale Lwantale Kakoowe Functional 158 Borehole Nakateete Nakateete Busaale Functional Ecu 159 Borehole Bweyongedde Bweyongedde ne Kabulamuliro Functional \nBorehole Bweyongedde Bweyongedde Functional 161 Borehole Kasambya Kasambya Kababuga Functional 162 Borehole Manyogaseka Manyogaseka Manyogaseka Functional Borehole Lusaba Lusaba Namatuba B Functional Borehole Namiringa Namiringa \\| Namiringa Functional 165 Borehole Kigalama Kigalama Kigalama Functional 166 Borehole Myanzi Myanzi Myanzi Functional Borehole Mirembe Kaweesa Mirembe Kaweesa Mirembe Kaweesa \nFunctional \nBorehole Nabugondo Nabugondo Kyababezi Functional \\| 169 Borehole Kasaana Kasaana Nabweyo Functional 170 Borehole Namabaale Namabaale Kasimu Non-functional 171 Borehole Nabugondo Nabugondo Kyelima Functional 172 Borehole Maggwa Maggwa Buswa Functional \\| 173 Borehole Mayirikiti Mayirikiti Mayirikiti Functional 174 Borehole Lwanjiri Lwanjiri Kiteredde Functional 175 Borehole Nakateete Nakateete Ttuba Functional \n2 1 \nn appendix", "metadata": {"headings": [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}, [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}], [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}], [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}]], "page": 51, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "metadata": {"headings": [{"headings_0": {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "page": 52, "level": 5}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Deep pump) Deep", "metadata": {"headings": [{"headings_0": {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "page": 52, "level": 5}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 52, "level": 3}}, {"headings_1": {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "metadata": {"headings": [{"headings_0": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}, {"headings_1": {"content": "Water", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "boreholes boreholes Projects/ 9", "metadata": {"headings": [{"headings_0": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}, {"headings_1": {"content": "Water", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(b):", "metadata": {"headings": [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "drilling drilling \nfacilities Newly \nLugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa \n(motorized (hand constructed", "metadata": {"headings": [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}, [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}], [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Njagala", "metadata": {"headings": [{"headings_0": {"content": "Njagala", "page": 52, "level": 1}}, {"headings_1": {"content": "(b):", "page": 52, "level": 2}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "110,000,000 177,980,865", "metadata": {"headings": [{"headings_0": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}, {"headings_1": {"content": "Njagala", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Expenditure Actual water", "metadata": {"headings": [{"headings_0": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}, {"headings_1": {"content": "Njagala", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "metadata": {"headings": [{"headings_0": {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "page": 52, "level": 1}}, {"headings_1": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "49 facilities Njagala", "metadata": {"headings": [{"headings_0": {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "page": 52, "level": 1}}, {"headings_1": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Sites r Numbe", "metadata": {"headings": [{"headings_0": {"content": "Sites r Numbe", "page": 52, "level": 6}}, {"headings_1": {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 52, "level": 2}}, {"headings_1": {"content": "Sites r Numbe", "page": 52, "level": 6}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Lusansa Kyengeza Muhumuza Kisalalwe Bweyongedde Kyanamunungu Kijjwanganya Lwamasanga kyabikoola Namaswanta kyakiddu Lwenzo Kamwalo Lwangiri Mabindo Kakindu Moonlight Victory Kalaata Kyakiddu Kamusenene Makokoto Kyamuyinula Kanziira St. Kayinja Kijjwa Kamuli Lubanyi Kasambya Kiwumulo Kyakatula Kasunsuli Binakoota Nabugando Nakateete Omega Bukompe Bujaayu Kijjukira Kawaawa Lwebituuti Nabugondo Kasambya Bulagano Kyansole Nakateete Kasekere Kasamba Kibasi Lwangiri Kasensero 4 6", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 52, "level": 2}}, {"headings_1": {"content": "Sites r Numbe", "page": 52, "level": 6}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Charles", "metadata": {"headings": [{"headings_0": {"content": "Charles", "page": 52, "level": 1}}, {"headings_1": {"content": "of", "page": 52, "level": 2}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "metadata": {"headings": [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "sec Lugongwe p/s seed p/s Kyakatebe 2 3 \nal Function No Sch School \n0 3 Sites of", "metadata": {"headings": [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}, [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}], [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "p/s", "metadata": {"headings": [{"headings_0": {"content": "p/s", "page": 52, "level": 3}}, {"headings_1": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Non- Functional", "metadata": {"headings": [{"headings_0": {"content": "Non- Functional", "page": 52, "level": 3}}, {"headings_1": {"content": "p/s", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Conclusion Audit", "metadata": {"headings": [{"headings_0": {"content": "Conclusion Audit", "page": 52, "level": 5}}, {"headings_1": {"content": "Non- Functional", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "metadata": {"headings": [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}, {"headings_1": {"content": "Conclusion Audit", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "pump)", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "T- \\_ \\_\\_\\| functional Construction of piped water supply 258,379,310 1 1 0 Non- \n3 system functional \\| Total 546,360,175 \\| \\| \nAppendix 10: Non-deduction of WHT \nInvoic Paym Supplier Sup Description/Purpose EFT Distribution WHT not e ent plier Num Amount deducted Numbe Date No ber \nr \nHEA- 28/06/ BANA 1092 Being payment made 64251 13,243,810 794,629 51- 2023 ENTERPRIS 63 for Upgrade of 28 \nJUNE- ES LIMITED Kyasansuwa HCII to \n2023 \nHCIII \nHEA- 28/06/ BANA 1092 Being payment made 64251 73,576,723 4,414,603 51- 2023 ENTERPRIS 63 for Upgrade of 28 \nJUNE- ES LIMITED Kyasansuwa HCII to \n2023 \nHCIII \nHEA- 28/06/ BANA 1092 Being payment made 64251 30,671,985 1,840,319 63- 2023 ENTERPRIS 63 for Retention for \n28 JUNE- ES LIMITED upgrade of Kyasansuwa 2023 \nHCII to HCIII \n\\| Total 117,492,518 7,049,551 \nAppendix 11: UGIFT Project Implementation \n\\_\\_ \\| Summary findings \\_ \nNo. Programme Activity Expenditure Pictorial \nof Audit conclusion \ndetails (UGX) evidence (Time, Quality, Quantity, Cost and Functionality) \n\\|", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}, [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}]], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Human Construction 2,111,617,804 Capital of Makokoto \nDevelopment seed school", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "At the time of Partailly \n: \ninspection, works were implemented es \n\u00ab\\| about 60% \n\\| Quality of works were \\| okay and all works were being implemented as 2 \ne \nper BOQs \nThe school was not \\| functional as it is a \\| multi-year project \n\\| \n\\| \n\\| \nNo. Programme Activity Expenditure Pictorial Summary of findings Audit conclusion details (UGX) evidence (Time, Quality, \nQuantity, Cost and \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}, [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}]], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 54, "level": 3}}, {"headings_1": {"content": "pump)", "page": 53, "level": 2}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "| 2,268,103,285 |", "metadata": {"headings": [{"headings_0": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, {"headings_1": {"content": "| Total", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. Programm Activity details Expenditure Pictorial evidence \nSummary of findings (Time, Quality, Audit conclusion e Amount (UGX) Quantity, Cost and Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Human Construction of 268,624,355 Capital Manyogaseka \nDevelopme Seed SS \nnt", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Human Construction of 175,769,250 \u201eCapital a new HC Ill in \n\u201cDevelopme Kijuna SC \nSent \nFi", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Human Upgrade of \n0 Capital Namabaale HC II", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nThe school construction has been Fully", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- completed and put to use. \nimplemented", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| All structures were elevated as per : \\| \nBOQs \nThe HC has been completed save for Fully \nminor fittings like bulbs for power. \nimplemented \n; \nAll structures have been elevated as mad per BOQs \n: \nmn The project has not been commissioned thus is not in use \n\u201cFae Works are stalled and at the time of Partially inspection the contractor was not on implemented Developme to lll Mr m site \n== \nnt \nN \n\\| \nAn open ditch is maintained on site \nKi 1 \nthat risks lives \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Human Construction of 156,806,332 \nA The staff house is completed ad per Fully \nCapital a 4-unit staff \n800s and has been put to use. \nimplemented \u201a\\| \nDevelopme house and 2- \na er. 3 \nnt TA : \nstance lined VIP \nDIE 7] \nN F \u201cN \\| \nlatrine at \nKyansansuwa t AA \nHC Hl ' me \nTotal \n601,199,937", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 13: Inspection of micro irrigation project", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 55, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "In", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], "page": 55, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Activity Name of Location Equipment Value of Pictorial evidence \nSummary Audit o details beneficia (Village, supplier and equipment \nof findings conclusio \\| \\| \n\\| ry Parish procurement (UGX) (Time, n \\| and sub- reference \nQuality, \\| county \nQuantity, \nSupply of \nSt. \\_ Katungulu Together As \nCost and \nFunctional \n\\| \\|\\_ ity) \nonl e This \nFully Three sets \nirrigation Theresa village One Limited- supplied \nsight implemen equipment SS Kas855/Wrks jointly at \nwas ted \nfor a Kkungu Bukuya /22- UGX.67,200, \ninside demonstra Town 23/00026 000 a tion site Council secon dary schoo \n\\| \ne It was obser ved \nto be functi onal \ne Acces s may either be hard for intere sted farme rs other wise disrup t schoo \n\\| \nopera tions \nSupply of Mr. Nsololo Together As Three sets \nFully irrigation Ahimbisib Village One Limited- supplied \nimplemen equipment we Peter Manyogas Kas855/Wrks jointly at \nted for a eka Parish /22- UGX.67,200, \ndemonstra Kamuli Su 23/00026 000 \ntion site County \nAppendix 14: Nen-payment of pension \nSN Employee No Supplier No Employee Name \nIPPS \npension 1 460453 \\#N/A Kasibante Fred \n2,668,380 2 1070246 \\#N/A Naggayi Sarah Estate Of The Late Bukenya \n2,194,740 Richard \n3 1074788 \\#N/A Nakirya Aidah Mary Musaasizi Estate Of The \n9,028,044 Late Kato Ronald Musaasizi \nTotal \n13,891,164 \nAppendix 15: Late disbursement of funds \nSN Date of No. of PDM SACCOs Amount paid on Remarks release paid on the date the date(UGX) \n1 07/10/2022 1 275,000,000 5 11/10/2022 81 2,025,000,000 3 19/04/2023 74 1,850,000,000 \nx 25/04/2023 18 450,000,000 \nDelayed release to 11 SACCOs for quarter 1 \nDelayed release to 81 SACCOs for quarter 1 \nDelayed release to 74 SACCOs for quarter 2 \nDelayed release to 18 SACCOs for quarter 2 \nDelayed release to 92 SACCOs 5 22/06/2023 92 \n3,850,000,000 for Quarter 3 and 62 SACCOs for quarter 4 \n6 29/06/2023 30 750,000,000 \nTotal", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}]], "page": 55, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9,200,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 56, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 16: Licensing of PDM SACCOs \nDelayed release to 30 SACCOs for quarter 4 \nSN. Vote Parish Name of Is the SACCO registered Remarks Name Name SACCO under Microfinance Institutions money lenders \nact 2016? (Yes/No) \n1 Kassanda Nakiduduma Nakiduduma- No \nSACCO not Kiganda TC licenced 2 Kassanda Jjemba Jjemba-Kassanda No \nSACCO not TC \nlicenced \n3 Kassanda Kawungera Kawungera- No \nSACCO not Kiganda TC licenced 4 Kassanda Kasambya Kasambya- No \nSACCO not Kamuli \nlicenced \nName of List of Are the \nHow How N Name Name SACCO flagsh flagship many of PDM many of many of ip projects enterprise enterpri the the proje consisten sare ses enterpri farming cts t with the implemen \nses are enterpri per priority ting \nfarming ses are SACC commodi flagship \nenterpri from the oO ties projects ses priority selected \ncommod by the \nity list LG?", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}, [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}]], "page": 56, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Kassan Nakidudu Nakidudu Not da ma ma- provid Kiganda ed TC\n2. Kassan Jjemba Jjemba- Not da Kassanda provid TC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed \ni \\|\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Kassan Kawunge Kawunger Not da ra a-Kiganda provid TC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Kassan Kasamby Kasamby Not No da a a- Kamuli provid ed\n5. Kassan Kalamba Kalamba- Not No da Kiganda provid TC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kassan Lusaba Lusaba- Not No da Kamuli provid ed\n7. Kassan Kayunga Kayunga- Not No \nda Kiganda provid \nSC ed FE\n8. Kassan Kyamuso Kyamusot Not No 1 2 2 da ta a-Kiganda provid \nTe", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. Kassan Kyoga Kyoga- Not No 1 2 2 1 da Kamuli provid \ned \n10.\\| Kassan Kamusu Kamusu- Not No 1 2 2 1 da Kiganda provid \nTC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Katakwi District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Katakwi District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..2ebc549954a3353f0829ee60e268e0a40723505c --- /dev/null +++ b/reports/chunks/Katakwi District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KATAKWI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30' JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nList of Acronyms", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym | Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym | Meaning", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG_", "metadata": {"headings": [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\| \\| \nLocal Government : u District", "metadata": {"headings": [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 4, "level": 3}}, [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 4, "level": 3}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 4}}, {"headings_1": {"content": "DLG_", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i i", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 4}}, {"headings_1": {"content": "DLG_", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Government of", "metadata": {"headings": [{"headings_0": {"content": "Government of", "page": 4, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 4}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "U \\| Capital of \nHuman Management System Information and Communication", "metadata": {"headings": [{"headings_0": {"content": "Government of", "page": 4, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 4}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology IH", "metadata": {"headings": [{"headings_0": {"content": "Technology IH", "page": 4, "level": 5}}, {"headings_1": {"content": "Government of", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ International Organization of Supreme Audit Institutions Integrated Personnel and Payroll system \nInternational Standards of Supreme Audit Institutions \nISSAIs \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Technology IH", "page": 4, "level": 5}}, {"headings_1": {"content": "Government of", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 LGFAR \n\\_\\| Local Government \nFinancial and Accounting Manual, Authority 2007 \nIH", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}, [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}], [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Lower Local Governments \nLocal Revenue \nMinistries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning \u201aand Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}, [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoLG", "metadata": {"headings": [{"headings_0": {"content": "MoLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Ministry of Education", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Local Government \\| \nNAA", "metadata": {"headings": [{"headings_0": {"content": "MoLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Ministry of Education", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTR Tax Revenue \n\\| Non \\_\\_ OAG \nOffice of the Auditor General \nPBS Program Budgeting System \nLM \\| \nPCA Payroll Consults Africa \n\\\\ \n. \n\\_\\_ \\| Management System", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}, [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Payroll Deduction", "metadata": {"headings": [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement & Disposal Unit Public Finance Management Act \nPublic Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury. Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 3}}, [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 3}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Account |", "metadata": {"headings": [{"headings_0": {"content": "Account |", "page": 4, "level": 5}}, {"headings_1": {"content": "Payroll Deduction", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Account |", "page": 4, "level": 5}}, {"headings_1": {"content": "Payroll Deduction", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury Sub Single", "metadata": {"headings": [{"headings_0": {"content": "Treasury Sub Single", "page": 4, "level": 1}}, {"headings_1": {"content": "Account |", "page": 4, "level": 5}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Treasury Sub Single", "page": 4, "level": 1}}, {"headings_1": {"content": "Account |", "page": 4, "level": 5}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}, {"headings_1": {"content": "Treasury Sub Single", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\_ \n\\| \nUganda Consolidated Fund \n\\_\\_\\_\\_\\| and \\| Lender\u2019: Association Uganda Consumer s \n\\| \\| Intergovernmental Fiscal", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}, {"headings_1": {"content": "Treasury Sub Single", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transfers", "metadata": {"headings": [{"headings_0": {"content": "Transfers", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 4, "level": 4}}, {"headings_1": {"content": "Transfers", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for. Results \\_ Hl 5 \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 4, "level": 4}}, {"headings_1": {"content": "Transfers", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Shilling Uganda Support to", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}, {"headings_1": {"content": "Program", "page": 4, "level": 4}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Municipal Te", "metadata": {"headings": [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "infrastructure Development \\_ \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KATAKWI 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 Katakwi 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 Katakwi 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": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}, [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}]], "page": 4, "document_name": "Katakwi 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 Katakwi District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.42,787,396,816 out of which UGX.41,260,405,300 was warranted as shown below; \nSN Details Budget Warrants % funding \\| UGX \nUGX \n1 Recurrent (Wage) 20,309,584,737 20,309 ,584,737 100 2 Recurrent (Non-wage) 11,197,876,076 10,483,523,230 94 \n3 Development 11,279,936,003 10,467,297,335 93 Total 42,787,396,816 41,260,405,302\\| 96 \nOut of the total warrants of UGX.41,260,405,300, I reviewed the utilisation of warrants worth UGX.29,741,564,747 (72%) as summarised in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}, [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}]], "page": 5, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Details", "metadata": {"headings": [{"headings_0": {"content": "= Details", "page": 6, "level": 3}}, {"headings_1": {"content": "Municipal Te", "page": 4, "level": 4}}], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actual expenditure Cumulative Actual Cumulative % (UGX) expenditure out of total warrants \n1 Wage expenditure \n20,309,584,737 20,309,584,737 49% 2 PDM expenditure audited \n4 Education grant - Formerly SFG \n291,816,220 20,601,400,957 50% 483,936,200 21,085,337,157 51% 5 Microscale Irrigation Projects \\| 325,895,761 21,411,232,918 52% Transitional development grant - Health \n236,139,130 21,647,372,048 52%", "metadata": {"headings": [{"headings_0": {"content": "= Details", "page": 6, "level": 3}}, {"headings_1": {"content": "Municipal Te", "page": 4, "level": 4}}, [{"headings_0": {"content": "= Details", "page": 6, "level": 3}}, {"headings_1": {"content": "Municipal Te", "page": 4, "level": 4}}]], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ie Adhoc", "metadata": {"headings": [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGIFT (Infrastructure) 3,784,633,196 25,432,005,244 62% Focus area-Water development grant 390,133,762 25,822,139,006 63% (Piped water, and Rural water and \nSanitation grant \n8 Budget outputs sampled 3,919,425,741 29,741,564,747 72% Total of the utilised warrants 29,741,564,747 \naudited \nOut of the total warrants of UGX.41,260,405,300 in the financial year 2022/2023, UGX.22,574,764,900 (55%) was spent on wage costs. I issued a separate detailed Special Audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of \nand activities under the \nNo Observation Recommendation Source Approved Actual Variance revenue points and oa budget Collections sensitize tax payers", "metadata": {"headings": [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}, [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}], [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}], [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}]], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "metadata": {"headings": [{"headings_0": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, {"headings_1": {"content": "ie Adhoc", "page": 6, "level": 2}}], "page": 7, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, {"headings_1": {"content": "ie Adhoc", "page": 6, "level": 2}}], "page": 7, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- na Non-Tax Revenues 455,590,111 316,100,681 139,489,430 fulfilling their tax 731,625,355 460,997,181 270,628,174 obligations.", "metadata": {"headings": [{"headings_0": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, {"headings_1": {"content": "ie Adhoc", "page": 6, "level": 2}}], "page": 7, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "being", "metadata": {"headings": [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], "page": 8, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme Warrants Utilised % disbursed in order warrants utilisation for funds to be ro- Industrialization 1,863,123,382 1,755,430,479 94 \\| utilized as soon as Tourism Development 1,147,000 1,147,000 100 they are released. Natural Resources, 808,009,725 737,269,767 91 \nEnvironment \nPrivate Sector 57,814,504 45,580,358 \nDevelopment \nIntegrated Transport 1,265,602,988 1,216,922,899 \nInfrastructure \n7,500,000 \\_\\| 7,500,000 \nHuman Capital 27,386,009,291 25,332,039,979 \nDevelopment \nPublic Sector 7,295,301,306 6,550,414,230 \nTransformation \nObservation \nRecommendation Table Showing key activities affected by under-utili zation of \nwarrants \n[no Programme Warrants not Activities Reason for Utilized affected by the \n. \nthe under underutilizat \\| utilization ion of warrants \n1 Agro- \n107,692,903 Payment of Failure to Industrialization \nstaff salaries \nrecruit staff as planned \n2 Community \n97,029,584 Payment of Failure to mobilization & \nstaff salaries recruit staff as mind-set change planned 3 Development Plan 190,138,412 Payment of Failure to Implementation \nstaff salaries recruit staff as planned \n4 Governance & 71,618,987 Payment of Failure to Security \nstaff salaries \nrecruit staff as planned \nHuman Capital 2,053,969,312 Payment of -Delayed Development \nstaff salaries availability of warrants. Upgrade of \nAkoboi HCII to -Delayed HCIII \nprocurement process Construction resulting to of staff house delayed works for Upgraded for projects in Akoboi HCIII health. \nOperations -System based and \nerror. supervision of \nVaccination \nActivities \nUpgrade of Koritok HCII", "metadata": {"headings": [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}]], "page": 8, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to HCIII", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], "page": 9, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of \nSeed schools \nNatural Resources, 70,739,958 Payment of -Failure to Environment, \nstaff salaries \nrecruit staff as Climate change, planned land & Water", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}, [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}]], "page": 9, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- based error. \nPrivate Sector 12,234,145 Payment of Failure to Development staff salaries recruit staff as planned", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], "page": 9, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No Observation Recommendation \ne Planned construction projects were not completed which affected service delivery. \ne Pension and Gratuity payments were not made. \nThe Accounting Officer explained that the under-utilization was mainly due to delayed disbursement of funds which led to funds being reverted to the consolidated fund before they were utilized. \n1.1.4 Lack of appropriate performance indicators and targets in the work", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}, [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}]], "page": 10, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 10, "level": 3}}, {"headings_1": {"content": "to HCIII", "page": 9, "level": 3}}], "page": 10, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 11, "level": 3}}, {"headings_1": {"content": "plans", "page": 10, "level": 3}}], "page": 11, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 11, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 11, "level": 3}}], "page": 11, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 11, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 11, "level": 3}}], "page": 11, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S\\| Ja\\|dwooul st ya\\|dwiosul s\u0131 Ss!", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 11, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 11, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "metadata": {"headings": [{"headings_0": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 11, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "papuajyul A\\\\jnj Jo\\} paquawa\\|duu! saloygne 3 3 3 a \nayy ozze.lo] a\\}d pue Bunuied ayy jo 1padsu\u0131 ueysqns yajdwioo ay jo oedsul ueysqns 3>1dwo9 ye\\|dwos Ing BuroBuo", "metadata": {"headings": [{"headings_0": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 11, "level": 3}}, [{"headings_0": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 11, "level": 3}}]], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ay}", "metadata": {"headings": [{"headings_0": {"content": "ay}", "page": 12, "level": 4}}, {"headings_1": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "metadata": {"headings": [{"headings_0": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}, {"headings_1": {"content": "ay}", "page": 12, "level": 4}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 W a W > 9 dIGnd aq \nJO juersjas Q'bLb'TST Lb g\u2019865\u201900T 6S 6'STS\u2019S\u00a2@b 08 Jou sy\\} pjnod Jayjo senudap saniAoe pue sone peuueyd qyd4oW Bumus, jlouno> aquieyy aseud eISpue] jo Duno9 aquueyo njjsuo7z jo Mol Bulyjeas JOpOwWwO -00r+8) (00/+6 papun; jeu\\} \"sSPUnN, ebebua jo SJ AI Bud ou SJ uono 8 3509 je -S2ja\\|V asepy- peo. \nJuswaldu\u0131 JUaWasiJngsip pjnoys", "metadata": {"headings": [{"headings_0": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}, {"headings_1": {"content": "ay}", "page": 12, "level": 4}}, [{"headings_0": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}, {"headings_1": {"content": "ay}", "page": 12, "level": 4}}]], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paule|dxe", "metadata": {"headings": [{"headings_0": {"content": "paule|dxe", "page": 12, "level": 1}}, {"headings_1": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 12, "level": 3}}, {"headings_1": {"content": "paule|dxe", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "439 UONEPUSUNLODSY 18910 \u2018spun", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 12, "level": 3}}, {"headings_1": {"content": "paule|dxe", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- PUISIA ueqin\u2019 NWIWWO> sso20y uawuieW", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 12, "level": 3}}, {"headings_1": {"content": "paule|dxe", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u201cAny oO Jo", "metadata": {"headings": [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue Ayu peoy aoue \nLAOISNVAL ANV 0\\} \"SODIAIOS \nBununosoy padejap Bunmunosay aseajay ALVYSALNI NALSVAINI SIIINR3S aunyle4 0\\} Ajouuy 3UNLI SyL anp Sul qd \n1.1.6.2 The service delivery under focus areas \nI sampled thirty-six (36) out of Twenty-seven (27) activities in Five (5) focus areas with a total expenditure of UGX.5,220,738,049 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 \ne Motorization of hand pump e This could result in to poor", "metadata": {"headings": [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}, [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}]], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 1}}, {"headings_1": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}], "page": 13, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "borehole water projects did not have user committees. \nEducation \ne There were cracks observed on Development \nthe floor of the 5 stance lined VIP Latrine at Amusia Primary School e The quality of desks delivered to Kamenu Primary school was not", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 1}}, {"headings_1": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, [{"headings_0": {"content": "Development", "page": 13, "level": 1}}, {"headings_1": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}]], "page": 13, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 1}}], "page": 13, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pena", "metadata": {"headings": [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ployees the entity payroll \nThe District had 1581 employees on the IPPS payroll of which 1441 The \nAccounting (91%) were fully verified, 129 (8.2%) partially verified, and 11 Officer should engage (0.8%) did not show up. \nthe concerned Service Commissions and In addition, 14 individuals had not accessed the payroll by end of obtain minute extracts June, 2023. These were captured as new records in my determination \nwithin an appropriate of the District wage bill. \ntime frame for the validation of the The summary of the validation exercise is shown in the table below; \nemployees by Ministry of Public Service for Details \nNo. of Annual base partially verified staff. Individ (UGX) \nuals \nNumber of staff as per the payroll (June 1581 \n2023 \nValidated as follows; \nTotal number of staff verified 1441 \n(complete/fully verified) (A) \nPartially verified(individuals whose 129 \ninformation availed at the physical \nverification did not fulfil all the \nThe Ministry of Public 19,367,516,112 Service should make arrangements to 16,968,213,780 validate any staff who have been genuinely 2,165,606,280 accounted for by the Accounting Officer. \nrequirements) (B \nNot verified (appeared for validation", "metadata": {"headings": [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}, [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}]], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oT The Accounting", "metadata": {"headings": [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer should initiate but not verified) (C) \na process of deleting The total number of individuals who did 11 \n233,696,052 employees who did not appear for headcount (no-shows) \nnot for (D) (Accounted for and not accounted \nappear \nfor) headcount and \nrequisite documents to confirm their existence and regularity of going forward for the recruitment. new staff. \nb) 129 (8.2%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 11 (0.8%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. 2 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n6 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nNo salary was paid to the 6 employees in question after exit. \nii. \nI further noted that 3 individuals who were paid UGX. 96,819,240 in the last four years, were not accounted for and these were omitted from the validated payroll. \nd) 14 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that for the partially verified, efforts were being made to get minute extracts and that staff who were not on the district payroll were newly appointed staff.", "metadata": {"headings": [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}, [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}]], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details \nA total of 129 employees on the payroll had inconsistencies in their The \nAccounting dates of birth, captured in the payroll and data captured by NIRA on \nOfficer should engage the National IDs. The information is critical in the identification of an \nthe affected staff and individual. \nensure that employee records are duly Inconsistent information undermines the integrity of the District\u2019s updated and brought records and may complicate the employee service history and to the attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service. \nspecified timeline for appropriate action. The Accounting Officer explained that affected staff were informed to \nreconcile and update Date of Birth records with Ministry of Public \nService.", "metadata": {"headings": [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}, [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}]], "page": 15, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 15, "level": 3}}, {"headings_1": {"content": "oT The Accounting", "page": 14, "level": 5}}], "page": 15, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], "page": 17, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \ni. Positive observations \nOut of the total program receipts of UGX.390,134,000, UGX.390,134,000 was spent oe \nby the District representing a utilization level of 100%. \nThree (3) out of three (3) (100%) of the projects that were budgeted for had been oe \nprovided for in the approved five-year development plan. \noe All the 3 projects were eligible from a comparison of the projects in the approved work plan with those included on the indicative list of capital investments. \nDesk and field appraisals for all the projects was undertaken. \ne \noe The piped water system project in Bisina HC II had its designs approved by the Ministry of Water and Environment. \noe All expenditures of UGX.390,651,962 was incurred on item codes for which they were budgeted. \n0 All payment vouchers had supporting accountability documents. \n8 The new water facilities were constructed where there was proof of ownership. \noo The Asset register was updated. \nThe District had water quality testing kits. Consequently, the District carried out water quality testing. \n\u00b0 All pipes bought for borehole works were stainless steel. \nrecords were maintained and submitted to the \nhence there was e", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}]], "page": 17, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.1 Planning and Budget Performance \nThe 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. \ne 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 Katakwi DLG and noted the following; \ne The original activity planned targets was not achieved. The 2 sites of Akoboi Seed Secondary School and Kanapa A in Magoro Sub county were unsuccessful. \noe Failure to budget according to the prescribed allocation thresholds. Allocation of funds for capital development and complementary activities was not based on the program expenditure guidelines as shown in Appendix 31. \ne An analysis of the water budget allocations for the Sub counties revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 32. \nSN Category Sub Budget Ranking Rank County/Town Amount based on interpretation Council Name need \n1 Sub County with most Ngariam SC 150,000,000 20 \nLeast needy by allocation \nrank \n2 Sub County with least Getom SC and 8,000,000 \nMost needy by allocation Katakwi SC each rank \n3 Sub County with no Ongongoja SC 0 \n2 Second most allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}]], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "needy", "metadata": {"headings": [{"headings_0": {"content": "needy", "page": 18, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6ongoing UGFIT projects (seed schools and health centre upgrades) had not been e \nprovided with water sources that were accessible by the local community. Details are in Appendix 33 \nFailure 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": "needy", "page": 18, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}, [{"headings_0": {"content": "needy", "page": 18, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}]], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.2 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31%t of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \nNone of the 4 projects had their procurement adverts published by 30!\" June 2022. oe \nNone of the 4 projects had their procurement contracts awarded by 31%\u2018 October oe \n2022. \noe Other procurement observations \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}, [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}]], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 8}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 8}}], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that process of developing a consolidated procurement plan takes time since it involves obtaining the procurement demands from all departments and Lower Local Governments and thereafter submit to other relevant authorities like PPDA, MoFPED, MoLG and Auditor General. \nRecommendation \nThe Accounting Officer to ensure that the procurement process is commenced early", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 8}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 8}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 8}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 8}}]], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enough.", "metadata": {"headings": [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.3 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be implemented. \nAll piped water supply systems being constructed in the DLG must have approved oe \nengineering designs from the Ministry of Water and Environment. \nAll DLGs should have water quality testing kits. \noe \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \noe 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 \nA review of the annual work plan revealed that three (3) activities were supposed to have been implemented during the Financial Year under review. However only 2 activities were fully implemented and 1 activity was partially implemented as shown in the table below; \nWater Planned \nPlanne Expendi Varianc Projects/ quantity \nd ture e (UGX) Remar facilities expendi (UGX) ks \nDrilling and \n175,000, 102,896, 72,1036 Partially installation \n000 330 70 implem of 7 ented Boreholes \nRehabilitati 0 56,000,0 7,656,95 on of 7 \n00 50 0 implem 2 Boreholes ented Motorizatio 5 public water 0 125,000,", "metadata": {"headings": [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}, [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}], [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}], [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}]], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}], "page": 20, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n of a one stand points \n000 88,985,5 68 implem Hand pump 32 borehole \n356,00 240,22 115,77 \n0,000 4,912 5,088 \nFailure to implement all planned activities negatively affects service delivery. \nThe Accounting Officer explained that the two sites of Kanapa A and Akoboi Seed Secondary School were drilled up to 77.6m and 86.82m respectively and was a dry well however, all the 07 boreholes that were planned for were drilled. \nRecommendation \nThe Accounting Officer should engage the contractor so that pending works are", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}, [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}]], "page": 20, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], "page": 20, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) Iconsidered 16 out of 19 (84%) of the projects as being fully functional since the installations in all 12 of the visited sites were complete with reasonably good yields and being used by the community; \nb) Iconsidered 1 out of 19 (5%) of the projects as being partially functional. Of the installations in all of the visited sites of these projects, only 4 out of 5 were complete with reasonably good yields and being used by the community; and \nc) Iconsidered 2 out of 19 (11%) of the projects as being non-functional since the installations in all 12 of the visited sites were incomplete/ drilled but was unsuccessful. \nThis is shown in the table below and further detailed in Appendix 34. \nNo Water Actual Number Number No of Audit Projects/faci Expenditure of Sites of Sites Functiona Conclusion lities \nDrilling and 102,896,330 7 \nVisited I Sites \n2 sites were installation of unsuccessful 1 7 Boreholes \nRehabilitation 48,343,050 7 Functional of 7 Boreholes \nMotorization of \n1 public water a one Hand 88,985,532 \nstand point is not ump borehole functional 240,224,912 \nNo Water Actual None Photo Audit Projects/facilities Expenditure Functio Remarks nal Sites \n1 Motorization of a 88,985,532 One \nOne non- one Hand pump \nfunctional borehole public water stand point at Bisina HC II. The tapes were broken. \nii. Existing water facilities \nbudgeted for rehabilitation of 5 boreholes and WHH has as well provided for rehabilitation of 29 boreholes.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}, [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}]], "page": 22, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all water facilities are functional. \n3.1.7 Existence and functionality of water user committees \nSec 4.1.1 of the Grant Guidelines (2022/2023) lists training of water user committees as one of the eligible activities to be implemented. \nI carried out physical inspections on a sample of three (3) implemented projects on 19/10/2023. These projects had a total of fifteen (19) sites, out of which I sampled twelve (12). \nInterviews on site revealed that only 2 out of 12 (17%) of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \nThis is shown in the table below; \nWater Projects/facilities Actual \nNumber Number of Sites with Water Expenditure of Sites Sites Visited User Committees \nDrilling and installation of 7 102,896,330 7 Boreholes \n48,343,050 7 Rehabilitation of 7 Boreholes \nMotorization of a one Hand \n88,985,532 ump borehole", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}]], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "240,224,912 19", "metadata": {"headings": [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without functional water user committees, the installed facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer acknowledged this concern and pledges to follow up, rejuvenate and strengthen the community based management structures. A budget has been provided establishment and training of water user committees. \nRecommendation \nThe Accounting Officer should ensure that all water user committees are functional. \nThe District budgeted for and received UGX.920,000,000 budgeted to the implement the following activities; \nUpgrade of Akoboi HCII to HCIII \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \ni Positive observations \noe The District implemented the activity it planned and budgeted for. The District was complaint with the procurement laws and guidelines. e \noe The District prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. \nnoted that payment worth UGX.16,652,000 on the UGIFT activity had supporting oe \ndocuments like invoices, receipts, progress reports, acknowledgement of receipt of funds, among others. \nii. Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.2.1 Planning and Budget Performance \nBudget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 95% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.368,000,000 (35%) while no allocation was made for repair of medical equipment and replacement of small medical equipment and medical furniture as shown in the table below. \nMain Expenditure Items \nThreshold as Actual Approved Varia Audit per the percenta budget nce remark guidelines ge (UGX) (A-B) \nic ie RT", "metadata": {"headings": [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (budget)", "metadata": {"headings": [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}], "page": 24, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m \nsila Repair of medical equipment Minimum 20% 0% \n0 No allocation \nIrregular budget allocations may affect the effective provision of health services as planned. \nThe Accounting Officer explained that the funds for purchase of equipment for these projects are usually allocated by the project in the subsequent FY after completion of the project buildings. \nIn terms of minor repairs and maintenance of equipment, the Department of Health allocates each FY 10,000,000/= and invites the regional equipment maintenance workshop from Soroti Regional Referral Hospital to undertake repairs working alongside the district team.", "metadata": {"headings": [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}, [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}], [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}], [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}]], "page": 24, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Ministry so that funds are allocated according to the ratios set in the guidelines. \n3.2.2 Funding and Absorption \nOut of the approved budget of UGX.920,000,000, the district received UGX.920,000,000 (100%) resulting to no short fall. Out of the received funds UGX.688,391,074 (75%) was spent, thus leaving UGX.231,608,926 unutilized. Details are in the table below; \nApproved Warrants/ Expenditure Under Under budget Release (UGX) funding absorption (UGX) (UGX) (UGX) \n\\_\\_\\_\\| \u2014 \\| \n(", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}]], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (B) D=(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 873,500,000 873,500,000 641,891,221 231,608,779 development \n46,500,000 46,500,000 46,499,853 en 147 920,000,000 920,000,000 688,391,074 0 231,608,926 \nUnder absorption of released funds resulted in partial implementation of the following key activity; \no Upgrade of Akoboi HCII to HCIII \nAs a result, health services were delayed to the intended beneficiaries. \nThe Accounting officer explained that funds were revoted and the contractor is on site and works are near complete. \nRecommendation \nI noted that the District did not have a land title of land on which one (1) UGIFT infrastructure project worth UGX.837,955,091 was implemented. Details are in the table below; \nSN UGIFT Project \n1 Upgrade of Akoboi HCII to HCIII Total \nContract Amount UGX \n837,955,091 837,955,091 \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting officer explained that UgIFT has contracted a firm called GIS Transport to help in the completion of titling of the land for all UgIFT supported health facilities \nRecommendation \nThe Accounting officer should engage with relevant authorities under UgIFT and the contracted company to speed up the titling process. \n3.2.3 Implementation of UGiFT activities \nInspection of UgIFT activities \nI conducted physical inspections of the one (1) UGIFT project implemented at UGX.837,955,091 on 18th October, 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nProject Contract Start date End date Percentage \nInspection Amount of works remarks done as at", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u 30% June", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], "page": 26, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023 Upgrade 837,955,091 10/02/2023 30/09/2023 85% of \nAkoboi \nHCII to \nHCIIT \n-Incomplete ; \nKia \nworks. \n' \n-Contractor was on site -Construction works \nare ongoing and in line with BoQs", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}]], "page": 26, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were on site\n- were planted but didn\u2019t sprout.", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], "page": 26, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, the intended health service delivery was delayed. \nThe Accounting Officer explained that all projects will be completed within the next 2 months. \nRecommendation \nThe Accounting Officer should closely monitor project to ensure that works are completed within the estimated time. \n3.3 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program - Education \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nThe District received UGX.4,340,205,859, out of UGX.4,340,205,859 budgeted to the implement the programme. The following activities were undertaken; \nSN Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}]], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "u 30% June", "page": 26, "level": 2}}], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Akoboi Seed Seconda \n1 1 \nConstruction of Toroma Seed Secondary School \n\\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \nPositive observations \nThe district implemented all three (3) planned and budgeted for projects. \ne \nI noted that payment worth UGX.2,146,040,540 for UGIFT activity had supporting \u00b0 \ndocuments like invoices, receipts, progress reports, acknowledgement of receipt of funds, among others. \nAreas of Improvement \nI noted the following areas where the needs improvement; \n4.3.1 Planning and Budget Performance \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption (UGX) \nCapital 4,179,586,252 4,179,586,252 3,222,912,485 956,673,767 development \n160,619,607 160,619,607 151,152,064 ee 9,467,543 Total 4,340,205,859 4,340,205,859 3,374,064,549 \\| 966,141,310 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of Akoboi Seed Secondary School \ne Construction of Getom Seed Secondary School \noe Construction Toroma Seed Secondary School \nUnder absorption of released funds resulted to partial implementation of the projects. As a result, education services were delayed to the intended beneficiaries. \nThe Accounting officer explained that there was a delay in the procurement process causing the funds to be swept back but however have been revoted since and construction works are ongoing. \nRecommendation \nThe Accounting officer should closely monitor the construction works at the Seed Schools to ensure that work. \n4.3.2 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which two (2) UGIFT infrastructure projects worth UGX.3,592,812,960 were implemented. Details are in the table below; \nSN UGIFT Project \nContract Amount UGX \n1 Construction of Getom Seed Secondary school \n939,950,960 2 Construction of Toroma Seed Secondary school \n2,652,862,000 Total \\| 3,592,812,960 \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes \n4.3.4 Implementation of UGiFT activities \nInspection of UGIFT Grant activities \nI conducted physical inspections of three (3) UGIFT projects \nimplemented that funding of UGX.4,179,586,252 on 18% October, 2023 to assess \nservice", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}, [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}]], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "received", "metadata": {"headings": [{"headings_0": {"content": "received", "page": 29, "level": 5}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "delivery indicators. I observed the", "metadata": {"headings": [{"headings_0": {"content": "received", "page": 29, "level": 5}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, {"headings_1": {"content": "received", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, {"headings_1": {"content": "received", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contract Start date Enddate Percentag remarks e of works \nAmount \ndone as at \n30% June \n2023 \n-No Constructio 939,950,960 30/06/202 56% construction of Getom 3 activity is n \nSeed ongoing on Secondary \nsite. \nSchool No workers on site.", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}]], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- material on site.\n- is said to be handling another seed school construction under UGIFT in another District.\n- trees planted as stated in the BoQs.\n- signage", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Constructio 2,652,862,00 17/10/202 18/10/202 of Toroma 0 2 4 \nn \nSeed \nSecondary \nSchool \non site. -Construction work was on oy \ngoing and in line with BoQ", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}]], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specifications", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-Contractor was on site -Materials were on site", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- have been planted as stated under the", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "science and ICT laboratories as stated in the BoQ.", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and finishes were well done.\n- water", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "harvesting", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tanks \nin place.", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- quality blackboards", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "seen \nin science", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}, [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}]], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "laboratory", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}, {"headings_1": {"content": "harvesting", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}, {"headings_1": {"content": "harvesting", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- on the sports field are still", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}, {"headings_1": {"content": "harvesting", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "incomplete.", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- not cleared.\n- signage on site \n\\| -N atanted trees", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAs a result, intended education delivery was delayed. \nThe Accounting Officer explained that the funds that were reverted to the consolidated fund were revoted and works have resumed at Toroma and Getom seed school. \nRecommendation \nThe Accounting Officer should closely monitor and supervise the projects to ensure that works are completed and to a satisfactory level. \n4.4 Education Development Grant \nThe Education Development Grant, formerly School's 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.483,937,821 for the construction of; two (2) classroom blocks with offices and stores, one (1) classroom block, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned \nI noted that the District project committees sought guidance from specialists. e \nThe District included a Particular Condition of Contract clauses in the Procurement oe \nprocess. \nThe District appointed contract managers from sector specialists\u2019/user groups in oe \nthe implementation of projects. \nI noted that expenditure worth UGX.402,607,213 was supported with invoices, oe \nreceipts, delivery notes, Good received Notes, progress reports, among others. Education Development Grant projects were audited by the Internal Auditor. \ne \ne The District accurately recognized transfers upon receipt of funds. Payments were certified by the Internal Auditor. \neo \nAreas of Improvement \nI noted the following areas where the District needs improvement; \nReview of Budgeting and allocation \n4.4.1 Failure \\_to undertake mitigation measures for projects/programs with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI however, noted that; \noe 3 Projects/programs worth UGX.61,460,785 were not screened for likely environmental and social impacts as per details in Appendix 36 \no There were no environment and social management plans for 3", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}, [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}]], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects/programs.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], "page": 31, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The prescribed mitigation measures for 3 screened projects were not implemented. \ne The screened Projects/programs did not report on the implementation of prescribed mitigation measures. \nFailure to screen projects for the likely environmental and social impacts may result into environment deterioration in case mitigation measures are not identified and implemented. \nRecommendation \nI advise the Accounting Officer to ensure all projects are screened for the environmental and social impacts. The Accounting Officer should also ensure that environment and social management plans are developed, mitigation measures are \nI noted the Local Government did not incorporate education development grants project activities totalling UGX.233,069,790 into the District plans and budgetary framework. \nFailure to incorporate education development grants activities into the District plans and budgets exposes the funds under the project to possible", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}, [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}]], "page": 31, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "diversion/misappropriation.", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], "page": 32, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that all development funds are planned and budgeted for following the issued IPFs and respective guidelines. It is not possible in the current planning and budgeting architecture to spend any money that is not planned and budgeted for. \nRecommendation \nDespite the Accounting Officer\u2019s above claim, review of the District\u2019s budget revealed that the projects were not incorporated therefore Accounting Officer should be vigilant while inputting data in to the system to avoid exclusion of some projects. \nfrom sector specialists. \n4.4.3 Failure of user committees to oversee implementation of Projects/programs Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President's Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at District/municipality level. \nI noted that 8 projects worth UGX.415,834,575 were not sufficiently supervised by their respective user committees. \nTable showing user committee involvement in project implementation. Details \nNo of % \nProject Budgets % projects involvement UGX (Millions) Budgets \nUser committees involved in\\| 0 0 0 0 project supervision \nUser committees not involved in 8 100 \n409,440,000 85 project supervision \n4.4.4 Diversion of funds to unplanned activities \nParagraph 10.4.1(5) of the Treasury Instructions, 2017 states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. \nI noted that UGX.16,429,104 was spent on activities outside approved Education Development grant work plan. Refer to table below; \nTable showing diversion of funds to unplanned activities \n\\| Payment date Amount Payment of balance of retention for 24/01/2023", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}, [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,429,104", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 5}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "construction of Palam Seed Secondary School. \nTotal", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 5}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, [{"headings_0": {"content": "16,429,104", "page": 33, "level": 5}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}]], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,429,104", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this could have been due to a system error. \nRecommendation \nThe Accounting Officer should always spend money as approved in the budget and as per grant guidelines. \n4.4.5 Inspection for service delivery under the Education Development Grant \nI sampled eight (8) projects with a total expenditure of UGX.366,908,504 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. \nThe following was observed; \nProgram Activity Total Pictorial Evidence Summary Audit me details expenditu \nof findings conclusio re (UGX) (Time, n Quality, \nQuantity, \nCost and Functionali \n1 Human Constructi 97,327,386 \n", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}, [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}]], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time There is \\_\\| \nCapital on of 2 \n\\| of delay in Developm classroom \ninspection, handover ent block with", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\} the of the shelves, \n\u2018\\| construction structure to office \n\u201c\\| works the school were \nand which has \nActivity Total Pictorial Evidence Summary Audit details expenditu \nof findings conclusio re (UGX) (Time, n", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}, [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}]], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 34, "level": 3}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 1}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali \nConstructi Capital on of 2 \nof delay in \u00a9! inspection, handover Developm classroom \n\\*\\| the of the ent block with \nshelves, \n\\| construction structure to works were the school office \nspace and \ncomplete which has however the resulted store at \nGetom structure into was not yet delayed P/S \nin use service awaiting delivery. commissioni \nng by the The quality DEO. of the", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}, [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}]], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- shelves is quality of the not \n\\| \nwork is good commenda however, the ble workmanshi considering p of the the poor classroom finishing. shelves is \npoor as the \nsurfaces and \nedges of the \nshelves are \nnot even and \nshelves not \npainted as \nwell. \nNo trees \n- \nwere planted \nas agreed in \nthe contract", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "agreement.", "metadata": {"headings": [{"headings_0": {"content": "agreement.", "page": 34, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 34, "level": 3}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Pictorial Evidence Summary Audit Program Activity \nof findings conclusio details expenditu \nme (UGX) (Time, n re", "metadata": {"headings": [{"headings_0": {"content": "agreement.", "page": 34, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 34, "level": 3}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 36, "level": 1}}, {"headings_1": {"content": "agreement.", "page": 34, "level": 3}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali \nThe quality - \nHuman Constructi", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 36, "level": 1}}, [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 36, "level": 1}}]], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,200,000", "metadata": {"headings": [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of the Capital on of 2 \nof the classroom Developm classroom \nclassrooms floor was ent block \nwas done by not fully Osudio \nthe time of satisfactory P/S \ninspection given that and they cracks were both in were already \nuse.", "metadata": {"headings": [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- parts developing of the floor in sections of the floor were", "metadata": {"headings": [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "developing", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cracks.", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- shade trees were planted by the contractor as agreed in the contract agreement.", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time The quality Human Constructi \nof of the pit Capital on of 5 \ninspection, latrines is Developm Stance pit \nconstruction not \nent latrine at \nworks were satisfactory Amusia \ncomplete but given that P/S \npit latrine cracks are was not yet already \nin use developing however in sections cracks were of the floor. beginning to \ndevelop at \nthe entrance \nof the pit of \npeople with \ndisabilities. \n-Fresher", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Program Activity Total Pictorial Evidence Summary Audit me details expenditu \nof findings conclusio re (UGX) (Time, n", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}, [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 37, "level": 3}}, {"headings_1": {"content": "developing", "page": 36, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali \nHuman Constructi 19,789,695", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}, [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time The quality \u2018 \nCapital on of 5", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n= of of the pit Developm Stance pit EL, \\| inspection, \n/ > latrines is ent latrine at \u201cI met] construction not Angoding ae works were satisfactory", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}, [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= 14", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "seen to be given that od P/S \na i \ncomplete but it is not pit latrine user- was not yet friendly. \nin use as \ncontractor \nhad not yet \nhanded over \nthe \nstructure.", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}, [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were \nlocked by \ncontractor so \nwe didn\u2019t get \nan inside \nlook. \nHowever, \nthe \nHeadmaster \nof the school \nexplained \nthat the \npositioning \nof the pit \nholes is not \nuser friendly \nas it is very \nclose to door \nway. \nHuman Supply of 8,160,000 + = -The desks The quality \\|.", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "had been of the Capital 51 three a <= \u2014] \ndelivered at desks is not Developm seater Ne an eae by satisfactory ent desks at Sa \nee =] the school SSR = \nthe time of given the Kamenu \nP/S \\| \u201c==! inspection defects however \nseen. \nthey were \nNo Program Activity Total Pictorial Evidence Summary Audit details expenditu \nof findings conclusio re (UGX) (Time, n", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}, [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 38, "level": 3}}, {"headings_1": {"content": "= 14", "page": 37, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 38, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 38, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "before wood could dry which \ndoesn't \nmake the desks user friendly for the pupils. Human Supply of 9,280,000", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- desks There was Capital 58 three \nhad been delay in Developm seater \ndelivered at supply of ent desks at \nthe school by the desks Ocwiin \nthe time of which \nP/S \ninspection resulted in however delayed \n\\|\\| \n\\|\\| they were service not supplied delivery. \nin time as \nper contract More desks agreement. were\n- desks delivered were", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "than delivered requisited instead of 38 for which desks as could have stated in led to procurement delivery of documents. a less quantity to other", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "schools. 366,908,5 \n04 \n4.5 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Katakwi District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \nPositive observations \nI noted that the supplier offered training and technical support to the farmer e \nduring the warranty period. \noe [I noted that expenditure worth UGX.314,480,149 was supported with accountability documents like acknowledgement of receipt of funds. \ne The program activity reports to the Accounting Officer were prepared. \nAreas of improvement \nI noted the following areas where the District needs improvement; \n4.5.1 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}, [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}]], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planning", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}], "page": 39, "document_name": "Katakwi 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;", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) oe \ncapital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \noe The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \noe The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}, [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}]], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District allocated 30% to capital development instead of the required 75% leading to under allocation by UGX.141,172,021 (55%) while Complementary \nComplementary 25% 70% 219,792,059 45% Over services \nAllocation Total 100% 100% 314,480,149 100% \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting officer explained that the District made the work plan and the budget as per the guidelines however review of the work plan and budget revealed otherwise.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}, [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}], [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}], [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}]], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 39, "level": 8}}], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting officer should acquaint themselves with the guidelines for proper allocation of expenditure items. \n4.5.2 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 39, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 39, "level": 8}}]], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The District received UGX.314,480,149 out of UGX.314,480,149 budgeted (100%) resulting into no shortfall. Out of the funds received UGX.0 was spent on capital developments while UGX.216,602,000 (69%) on complementary activities. \ne Out of the total program receipts of UGX.314,480,149, UGX.216,602,000 (69%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.97,877,568 (31%). Details are in the table below. \nRevised Warrants/ Total expenditure Variance % budget Release (as per payment absorptio file \nn", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}, [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}]], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pA", "metadata": {"headings": [{"headings_0": {"content": "pA", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 43, "level": 3}}, {"headings_1": {"content": "pA", "page": 40, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PRODN23- Transfer of \\#405938 \\| 26-Jun- 10,934,000 224003 Agricultural Getom Diversion 448 funds towards 23 \nSupplies Sub of funds of and county maintenance \nServices \nkit \n&", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 43, "level": 3}}, {"headings_1": {"content": "pA", "page": 40, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "vegetable", "metadata": {"headings": [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "seeds for \ndemo sites Micro scale \nirrigation", "metadata": {"headings": [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}, [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}], [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}]], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "94,687,568", "metadata": {"headings": [{"headings_0": {"content": "94,687,568", "page": 43, "level": 3}}, {"headings_1": {"content": "vegetable", "page": 43, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This implies that the above planned activities were not implemented in the financial year ended 30\" June 2023. Hence the objective of service delivery was not achieved. And this fails the purpose for which the funds were disbursed. \nThe Accounting Officer explained that the resources were transferred to Getom Sub county as one of the host sub counties for micro scale irrigation beneficiaries. However, the same money was paid to the contractor for the same planned activity.", "metadata": {"headings": [{"headings_0": {"content": "94,687,568", "page": 43, "level": 3}}, {"headings_1": {"content": "vegetable", "page": 43, "level": 3}}, [{"headings_0": {"content": "94,687,568", "page": 43, "level": 3}}, {"headings_1": {"content": "vegetable", "page": 43, "level": 3}}]], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should avoid such transfer of funds in future and ensure transferred funds are used for implementation of the planned activity. \n4.5.6 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled 2 irrigation projects with a total expenditure of UGX.47,992,571 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 noted. The following was observed; \nNo. Progra Activity Nam Locati Equipm Value of Pictorial Summary of Audit mme details e of on ent equipmen evidence findings (Time, conclu bene (Villag supplier t (UGX) \nQuality, Quantity, sion ficiar e, and Cost and y Parish procure Functionality) \nand \nment \nsub- referenc \ncoun \ne \n1 Micro Supply of Okello Akulet M/s Eco 23,864,639 \nInspection was done Delaye Irrigation irrigation Jimm Village, Soil and \non 19/10/2023 d Program equipme y Getom Water \nimplem nt Parish, Engineer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}]], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- supply and entatio Getom s (U) Ltd \ninstallation of the\\|n Sub \nequipment. \ncounty KATA857 \n/SUPLS/ -Handover of the 22- \nequipment to the 23/00191 farmer was on 16/10/2023.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of poor quality =\\| \ndrip tubes and some of the drip lines are not in the 20-30cm emitter 4 \nspacing.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- pressure rate of water flowing from some of the sprinklers was too low.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- pressure rate of water flowing from the hose pipe is too low. It is heavy and does not exceed 30m which is the length of the hose pipe hence the farm coverage is small and yet only 2 Hydrant spots were installed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- training on how to use the equipment is needed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n4.6 \nTransitional Development Grant Ad Hoc \u2014Health \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Grant is one. It \nDuring FY 2022/23 the Health Sub Programs will continue to re-prioritize Health Promotion, Disease Prevention, hygiene, and Sanitation and 30% of Non-Wage Recurrent has been earmarked to undertake activities related to these priority areas across the spectrum i.e., Local Government Health Office, District Hospital and each health facility. \nThe Government is refocusing on activities associated with immediate reduction of incidence of communicable and non-communicable disease including public health emergencies like the COVID-19 pandemic, and improving and sustaining high coverage of health care services to reduce the cost of health care in localities using a multisector", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}]], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approach.", "metadata": {"headings": [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the Transitional Development Ad Hoc Grant Health was done in accordance with the grant guidelines. \nThe following were my observations; \nPositive observations \ne I noted that all the activities implemented were in the category of eligible expenditures. \nI noted that weekly records were maintained and submitted to the Engineer oe \nhence there was effectiveness of the monitoring and supervision. \ne I noted that the District appointed contract managers for the project worth", "metadata": {"headings": [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}, [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}]], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.235,917,015", "metadata": {"headings": [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[noted that a sum of UGX.225,371,234 was paid out for different activities and oe \nhad the relevant supporting documents. \nAreas of improvement \nI noted the following areas where the District needs improvement; \nCompliance with Budget quidelines \n4.6.1 Budget allocation of programme expenditure by category \nParagraph 4.1.1 of the Grant guidelines 2022/2023 provides that the Grant funds shall be applied to eligible activities in the following thresholds; Infrastructure Projects (Minimum 95%), Investment Servicing (Maximum 2.5%) and Performance Monitoring (Maximum 2.5%). \nA review of the District budget and departmental work plans revealed variances between the allowable thresholds and the thresholds applied by the District during budgeting and expenditure. While Investment Servicing and Performance Monitoring were each allowed a Maximum of 2.5%, the District allocated 0% and 5% respectively. The District allocated 95% to infrastructure project which is the allowed minimum of \nFailure to adhere to thresholds could lead to suffocation of particular activities. \nThe Accounting Officer explained that this project started as a multi-year project in FY 2020/2021 as such investment servicing costs such as advertisement to call for bids was already done in the previous FY. However, we take note of the advice. \nRecommendation \nThe Accounting Officer should always adhere to expenditure thresholds provided for in the Implementation guidelines. \n4.6.2 Funding and absorption \nRegulation 17 (1) of the PFMAR 2016 states that a vote or a local government, that does not expend all the money appropriated to that vote or local government within the financial year for which it was appropriated, shall repay the unexpended balance of the money to the Consolidated Fund by the 31\u00b0 of July of the proceeding financial \nyear. \nThe District Council budgeted to receive Transitional Development Ad Hoc funds amounting to UGX.250,000,000, and UGX.250,000,000 (100%) was released by the end of the year. \nOut of the total receipts of UGX.250,000,000, the District Council spent UGX.218,127,214 (92%) hence resulting into unspent balance of UGX.19,372,786 (8%) as detailed in the table below; \nExpenditure Actual \nUnder Expenditure % Items percentage budget (UGX) Release funding absorption budget \nUGX \nA (B) E=(D/B)\\*100 \nInfrastructure 237,500,000 237,500,000 218,127,214 92% Projects \nInvestment 2.5% 0 0 0%", "metadata": {"headings": [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}, [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}]], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a Servicing", "metadata": {"headings": [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], "page": 47, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.5% 12,500,000 12,500,000 0 12,500,000 100% Monitoring \n100% 250,000,000 250,000,000 0 230,627,214 \nConsequently, there was partial implementation of activities and the external veranda has cracks which need to be fixed. \nThe Accounting Officer explained that the veranda has been fixed as per the attached photos. \nul Activity Contract End Date Status Audit Photo Amount \nRemarks \nUGX \nsy \nm Completion 235,917,015 30/06/2023 Partially e Has cracks \nof Maternity \nimplemen on the Ward at ted external Palam HC II \nveranda. \ne The \nstructure is complete but handover is \nnot done. \nBy the close of the financial year, the project had been partially implemented. \nThe Accounting Officer explained that this was due to late disbursement of funds and delayed procurement process. \nFailure to implement planned activities affects service delivery to the community. \nThe Accounting Officer explained that the Project is fully completed now as per the attached photos. \nRecommendation \nThe Accounting Officer should ensure that the project is fully implemented in order to achieve service delivery. \n4.7 Implementation of Uganda Road Fund (URF) \n4.7.1 Funding for road activities under URF \nThe District received UGX.437,447,207 from Uganda Road Fund and transferred UGX.159,367,609 to Town councils and sub counties. The balance of UGX.278,079,598 was to be utilized on District Roads. \nA review of the District work plans revealed that UGX.320,489,864 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below. \nI noted that out of the total budget, only UGX.278,079,598 (87%) was received \nSafety and Environment \nEquipment repairs 42,000,000 39,756,848 2,243,152 Administration costs including DRC 24,302,000 24,302,363 -363", "metadata": {"headings": [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}]], "page": 47, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Operations", "metadata": {"headings": [{"headings_0": {"content": "Operations", "page": 49, "level": 1}}, {"headings_1": {"content": "a Servicing", "page": 47, "level": 1}}], "page": 49, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}], "page": 51, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construct 653,220, 17%/04/2 30/06/2 698,576, Partially e Over \nion of 381 023 023 594 implemen payment of Council ted UGX.110,67 chamber \n8,251 \ns phase \ne Incomplete viii \nworks, finishing not done \ne Works on going Contractor \non site \n2 Fencing 168,305, 17%/04/2 30/06/2 151,474, Partially e Works \nof the 386 023 023 847 implemen incomplete Council ted and chamber \ncontractor \nSs to \nnot on site include \nGate \nphase IV \nLand 99,600,0 15th/05/2 30/06/2 100,000, Partially e Over Scaping 00 023 023 000 implemen payment of of ted UGX.10,360, Council \n000 \nChamber e Works Ss", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}]], "page": 51, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "incomplete", "metadata": {"headings": [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Contractor not on site \nFailure to implement planned activities affects service delivery to the community. \nThe Accounting Officer explained that this was attributed to delays in procurement Process. \nRecommendation \nThe Accounting Officer should ensure that there is proper planning for the procurement process for timely completion of projects. \n4.8.2 Procurement \nSection 4.1.7 of the Transitional Development Ad Hoc Grant implementation guidelines states that LGs should ensure that all contracts are procured and managed as per Section 58 (4) of the PPDA Act. I reviewed the procurement process of the contracts and noted the following; \nIrreqularities during Evaluation of Bids \nA review of various procurement files noted irregularities in the evaluation process of 1 procurement worthy UGX.168,305,386 and this is contrary to Regulation 72 and 74 of the LG PPDA Regulations 2006. The details are shown in the table below; \nSubject of Contract Audit remarks \nrice \nFencing of Council 168,305,386 -The contract price is more than the estimated eth Chambers to include Gate \nvalue of UGX.160,000,000 yet the negotiations to reduce the Phase VI-Admin \nprice was done. \nThis implies that there was unfairness during the evaluation process. And may lead to contract award to non-compliant bids and compromises on benefits of maximum", "metadata": {"headings": [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}, [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}]], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "competition.", "metadata": {"headings": [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The best evaluated bidder was evaluated at bid price of 186,061,521 which was far above the available fund. Therefore, negotiation was carried out where the user \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Katakwi DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Districts\u2019 ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}, [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}]], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], "page": 53, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 57, "level": 3}}, {"headings_1": {"content": "competition.", "page": 52, "level": 6}}], "page": 57, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "release \npaid on the date \nthe date \nThe Accounting Officer explained that the District has 109 PDM SACCOs which received total PRF UGX.10,900,000,000 as at 30/06/2023 which was released in different quarters FY 2022-23 but not timely for disbursement to approved beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 57, "level": 3}}, {"headings_1": {"content": "competition.", "page": 52, "level": 6}}, [{"headings_0": {"content": "Se", "page": 57, "level": 3}}, {"headings_1": {"content": "competition.", "page": 52, "level": 6}}]], "page": 57, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage MoFPED for timely release of funds. \n4.9.6 Existence of Functional PDM HLG core implementation teams \nPara 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023 provides for the HLG Core Implementation Teams chaired by the LG Accounting Officers (AO) with membership from the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO). \nI observed that the HLG Core Implementation Team was fully constituted as per the guideline. I further observed that 2 out of 4 quarterly performance reports were prepared as evidence of functionality. \nI further reviewed the performance reports and noted that there was no evidence of support the continuous formation of PDM enterprise groups, and Continuous data collection at household and community levels. Appendix 8 refers. \nThis negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs., \nThe Accounting Officer explained that the PDM HLG team is fully constituted and functional. However, some PDM pillars notably pillar 5 on Community Mobilisation and Mind set change have not been fully activated and not funded by central Government for implementation which has affected the full functioning of PDM HLG team.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}]], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM HLG core implementation team is fully constituted and functional. \n4.9.7 Un Approved Roads Maintenance Plans and Budget \nPara. 4.2.13 of the PDM Pillar 2 - Infrastructure and Economic Services Operation Manual, May 2023 provides that the District Roads Committee which comprises of the Chairman or Mayor of every local authority in the District, all Members of Parliament, the Chief Administrative Officer, the District Engineer, the Secretary for Works and the Municipal Engineer, shall be responsible for approving District Road Maintenance plans, budgets and reports as provided for under the Uganda Road Fund Act (2008). \nRecommendation \nThe Accounting Officer should engage the relevant authorities MoFPED for release of funds and ensure that all the members of the committee hold District Roads Committee", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}]], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 59, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.9.8 Functionality of the Parish Development Committees (PDC) \nPara 4.1 of the Governance and Administration Pillar Operations Manual, February,2022 states that the PDC is responsible for overseeing and coordinating development activities within the Parish. It further states that the PDC shall; mobilize the community, identify development priorities, monitor resource utilization and hold meetings quarterly. \nI reviewed the operations of the PDC in the 10 sampled parishes and noted the", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 59, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}, [{"headings_0": {"content": "meetings.", "page": 59, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}]], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The PDC were not fully constituted as per the guideline. \ne The PDC held 2 out of 4 quarterly meetings. \noe The parish priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. \ne Did not prepare quarterly performance reports. \nFunding received of UGX.714,372 was inadequate to facilitate the activities of oe \nthe PDC. Appendix 9 refers, \nLack of Parish priorities and insufficient funding will lead to failure to mobilize the community, identify development priorities, and monitor resource utilization thus undermining the objectives of the PDM. \nThe Accounting Officer explained that PDCs are fully constituted and held 2 quarterly meetings due to inadequate funding and late release of funds. The Parish Chiefs and Town Agents who are secretaries to PDCs are encouraged to use the required designed format in the guide line for developing parish priorities and when preparing quarterly performance reports. \nRecommendation \nThe Accounting Officer should engage the relevant authorities for sufficient funding in order to achieve its objectives. \n4.9.9 Failure to carry out training of the ToTs and Core PDM implementation teams at HLG level \nPara 27 of PDM - ALG Guide for Supporting HH & EGs In Accessing Loans Under PRF \nThe training of trainers was carried out on 2\" November, 2022 after first batch e \nfunds had been released to PDM SACCOs on 23 June, 2022. \noe The consolidated report was not prepared nor submitted to the PDM National Coordinator. \nDelayed training for ToTs affects the monitoring and supervision which may affect the implementation of PDMS. \nThe Accounting Officer explained that the District trained the TOTs as per the guideline, but it was delayed due to late release of funds. \nRecommendation \nThe Accounting Officer should ensure timely trainings for ToTs in compliance with the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}, [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}]], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], "page": 60, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.9.10Failure to train local experts \nPara 27 of PDM - ALG Guide for Supporting HH & EGs In Accessing Loans Under PRF \u2014 Version: Guide 2, January 2023 states that LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nI noted that the training of local experts was carried out on 10/03/2023 after funds were released on 2/12/2022. Appendix 10 refers. \nThe Accounting Officer attributed this to delayed disbursement of funds. \nDelayed training may lead to inappropriate use of PRF by households and enterprise groups. \nThe Accounting Officer explained that Local experts were trained from all 20 local governments comprising of Production Extension Workers, Community Development Officers and Parish Chiefs/Town Agents. However, it was delayed due to late release of funds. \nRecommendation \nThe Accounting Officer should engage the relevant authorities for timely funding of PDM activities in order to achieve programme objectives. \n4.9.11 Failure to train households and enterprise group leaders \nPara. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise \nLack of training on household visioning and enterprise analysis may ultimately deter the socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. \nAll beneficiary households were trained on enterprise management by the local experts in various local governments prior to receiving PDM funds. \nRecommendation \nThe Accounting Officer should ensure all households and enterprise group leaders are trained. \n4.9.12Transfer of PRF to un-registered SACCOs \nPara. 2.6.3 of Users Handbook for the Parish Revolving Fund(PRF) under PDM Pillar 3", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}]], "page": 60, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Financial Inclusion October 2022 provides that 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.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], "page": 61, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(Bn)", "metadata": {"headings": [{"headings_0": {"content": "(Bn)", "page": 65, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 60, "level": 6}}], "page": 65, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], "page": 67, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the relevant authorities for sufficient timely funding in order to achieve its objectives. \n4.9,25 Utilization of PRF at household level (Inspections carried out) \nPara. 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n4.9.25.1 Irreqularities in PRF loan disbursements \nI noted that 20 beneficiaries received UGX.989,000 which was less than UGX.1,000,000 indicated in the SACCO records leading to un-accounted for PRF disbursement of UGX.239,000. Appendix 29 refers. \nThe Accounting Officer attributed this to deductions of bank charges by Opportunity Bank. \nRecommendation \nThe Accounting Officer should engage Opportunity Bank and ensure full payment of PRF funds to beneficiaries. \n4.9.25.2 Irreqularities in project implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \n15 beneficiaries in 9 SACCOs had implemented different projects. \ne \noe 6 beneficiaries in 4 SACCOs had non-existent projects \nSN. Vote Parish Name Name of Loan Loan Project Status of the project Remark Name Name of PRF Amount Amount funded (Take pictures and SACCO benefici as per as per \nmake interview notes to \nary SACCO househo be signed by records Id beneficiaries) \nevidenc \ne provide d", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}]], "page": 67, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Intervie", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "w notes)", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAK Okure 1,000,000 989,000 Sheep \nDifferent WI DLG Abela Micheal \nGetom \nAbela Pdm \nSacco \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Janet \nrearing Changed to 4 Goat project rearing due to rampant being wild animals and dogs implemen which eat sheep in the ted. area. \n1,000,000 989,000 Piggery Changed to 2 sheep Different rearing and bought 1 project Bull due to the swine being fever disease in the implemen area. The bull was taken ted. \nfor grazing in the", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}, [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}]], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "metadata": {"headings": [{"headings_0": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}, {"headings_1": {"content": "(Intervie", "page": 68, "level": 1}}], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "metadata": {"headings": [{"headings_0": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, {"headings_1": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo u Ul UL Ul \nPa\\} Pauueyy pefoid Alen\u0131ed Pauuejg Aljlen\u0131ed vowaydw\u0131", "metadata": {"headings": [{"headings_0": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, {"headings_1": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}, [{"headings_0": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, {"headings_1": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}]], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "metadata": {"headings": [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "qyBnog Rau aouejeq en Aq ay\u0131) \n\u00a2 S\\}nupunos6h sem \u201cBue Bm \n'suay daays au\\} \u2018sjalBid \u2018daays Buize\u0131b \nayJ uy\\} T duems Pequasaiday \nYol\u0131q 6 z uajea 348M \nJnupunosy Bulmou6 sem 3Y4Bnog syeo6 SIaBId (Puegsny \nI4Bnog 3y\u00dfnoq \u00a9 Pue", "metadata": {"headings": [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}]], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "24]", "metadata": {"headings": [{"headings_0": {"content": "24]", "page": 69, "level": 3}}, {"headings_1": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s \n59 lado uyor slouesy \noyOmMqy Ip NSN WPpd 028g Poyw \nUMOL [!luno> Wpd 020e5 payin", "metadata": {"headings": [{"headings_0": {"content": "24]", "page": 69, "level": 3}}, {"headings_1": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, [{"headings_0": {"content": "24]", "page": 69, "level": 3}}, {"headings_1": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}], [{"headings_0": {"content": "24]", "page": 69, "level": 3}}, {"headings_1": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}]], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "metadata": {"headings": [{"headings_0": {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "page": 70, "level": 2}}, {"headings_1": {"content": "24]", "page": 69, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "je pied ayy) INO 94\\} au quedwes sBop", "metadata": {"headings": [{"headings_0": {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "page": 70, "level": 2}}, {"headings_1": {"content": "24]", "page": 69, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pay", "metadata": {"headings": [{"headings_0": {"content": "pay", "page": 70, "level": 3}}, {"headings_1": {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "page": 70, "level": 2}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "metadata": {"headings": [{"headings_0": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}, {"headings_1": {"content": "pay", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "metadata": {"headings": [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fT Puey aym Pueqsny (A100 \njeung paBueyp pue : 40\\} T sewiue ayy \nSs) up 0\\} \u2018daays paddoy) Juedwe, sBop", "metadata": {"headings": [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}, [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}], [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}]], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "metadata": {"headings": [{"headings_0": {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "page": 70, "level": 3}}, {"headings_1": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Udy \u2018(ewn", "metadata": {"headings": [{"headings_0": {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "page": 70, "level": 3}}, {"headings_1": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2u}) ay) W", "metadata": {"headings": [{"headings_0": {"content": "2u}) ay) W", "page": 70, "level": 4}}, {"headings_1": {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "metadata": {"headings": [{"headings_0": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, {"headings_1": {"content": "2u}) ay) W", "page": 70, "level": 4}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pj\u0131m 3yBnog 0\\} aseasip \nT e un", "metadata": {"headings": [{"headings_0": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, {"headings_1": {"content": "2u}) ay) W", "page": 70, "level": 4}}, [{"headings_0": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, {"headings_1": {"content": "2u}) ay) W", "page": 70, "level": 4}}]], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qe anp anp", "metadata": {"headings": [{"headings_0": {"content": "qe anp anp", "page": 70, "level": 5}}, {"headings_1": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \ndaays Buea. deays Bureas", "metadata": {"headings": [{"headings_0": {"content": "qe anp anp", "page": 70, "level": 5}}, {"headings_1": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, [{"headings_0": {"content": "qe anp anp", "page": 70, "level": 5}}, {"headings_1": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}]], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019686 000'686 o00\u20196g6", "metadata": {"headings": [{"headings_0": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}, {"headings_1": {"content": "qe anp anp", "page": 70, "level": 5}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u2018000\u2018T o00\u2019ooo\u2019L 000026", "metadata": {"headings": [{"headings_0": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}, {"headings_1": {"content": "qe anp anp", "page": 70, "level": 5}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "page": 70, "level": 1}}, {"headings_1": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opoyosy deesy tebuemys Yyesogaq Yeion ewndy \na2h0\u00a2 uounuuy yeuer", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "page": 70, "level": 1}}, {"headings_1": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "metadata": {"headings": [{"headings_0": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "page": 70, "level": 1}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Je4jua P\u0131em", "metadata": {"headings": [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Okoko Akellot 1,000,000 989,000 \\| Cassava Bought 1 Bull. Balance Different KATAK \ngrowing bought groundnuts for project WI DLG ma Margret \nthe next season. being Okoko Akoboi \nChanged the project implemen ma Pdm \nbecause the season \nfor ted Sacco \ncassava growing had Limited \nIkauwat 1,000,000 989,000 Groundnut Bought 1 cow. Balance Different s growing bought groundnuts for project Alice \nJeniffer the next season. being", "metadata": {"headings": [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}, [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}], [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemen", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ted \nKATAK \nToroma \nToroma Ikuwe 1,000,000 989,000 Sheep Bought 4 sheep and 1 Planned WI DLG \nrearing piglet (gave the piglet to project Toroma Pdm Stella \nSacco Rose the daughter) partially", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemen", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Limited \nted \nKATAK WI DLG \nOtim 1,000,000 989,000 Piggery Topped up and bought Different Wester Julius \n2 bulls, changed the project n Ward \nproject due to swine being Wester Katakwi \nfever at that time. (The implemen wife Ms. Imaligat Mary ted \nn Ward Town \nCouncil \nGorreti represented the Pdm", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}, [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "husband).", "metadata": {"headings": [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UE \\_ \\| \n\u2018 Sacco \nEhe \\\\ \nSea ais oe \n2 ENS \nj Limited Le A res \ncrop enterprises and therefore they opted to change to other viable enterprises without approval by authorities. \nHowever, management is following up on all reported cases of changed implementation of enterprises which were not earlier prioritised for corrective actions. \nRecommendation \nThe Accounting Officer should ensure all PDM beneficiaries implement planned projects. \n4.9.26 Halted Disbursement of PRF Funds UGX.3,987,367,752 \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 37 SACCOs had not paid out loans amounting to UGX.3,987,367,752 to the beneficiaries. \nA review of PDM Performance reports and SACCO Bank statements revealed that the closing bank balance as at 30\" September 2023 amounted to UGX.4,024,495,476. Appendix 30 refers. \nThe Accounting Officer attributed this to unclear status of 6 alleged ghost parishes in Ngariam, Okore and Magoro Sub Counties, hence pending clearance from MoLG. \nFailure to disburse Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}, [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that PDM beneficiaries from 6 Parishes in Osep, Oedepus, Okore, Orimon, Aminit and Angisa in the Sub Counties of Ngariam, Okore and Magoro were displaced by insecurity caused by armed Karamojong warriors leading them to be branded \u201cghosts\u201d since they are resident in neighbouring parishes. Management has written to MoLG on the status of the alleged ghost parishes in the sub counties of Okore, Ngariam, and Magoro to allow disbursement of PDM funds to approved eligible beneficiaries from those parishes since their PDM funds are idle in PDM SACCO bank accounts. As evidenced in the letter submitted to permanent Secretary dated 27% September 2023. \nRecommendation \nThe Accounting Officer should engage the relevant authorities for clearance to allow \nThe non-deduction of WHT results in an overpayment to the suppliers and according to the Income Tax Act, it constitutes an offence for which the Accounting Officer is personally liable. \nIn addition, it further exposes the District to the risk of penalties/fines from URA. \nRelatedly, UGX.37,973,564 was deducted as 6% WHT from various suppliers by the District, was not remitted to the URAy as required. Appendix 40 refers. Management explained that the system failed to deduct automatically, so it will be recovered when paying retention. \nThe Accounting Officer should always deduct 6%WHT from suppliers which should promptly be remitted to URA.", "metadata": {"headings": [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}, [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}]], "page": 72, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fe", "metadata": {"headings": [{"headings_0": {"content": "fe", "page": 73, "level": 1}}, {"headings_1": {"content": "husband).", "page": 71, "level": 6}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga \nAUDITOR GENERAL co py", "metadata": {"headings": [{"headings_0": {"content": "fe", "page": 73, "level": 1}}, {"headings_1": {"content": "husband).", "page": 71, "level": 6}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT", "metadata": {"headings": [{"headings_0": {"content": "ORT", "page": 73, "level": 2}}, {"headings_1": {"content": "fe", "page": 73, "level": 1}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GINAL,", "metadata": {"headings": [{"headings_0": {"content": "GINAL,", "page": 73, "level": 3}}, {"headings_1": {"content": "ORT", "page": 73, "level": 2}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "GINAL,", "page": 73, "level": 3}}, {"headings_1": {"content": "ORT", "page": 73, "level": 2}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nIN Sources Approved budget Actual Collections \nReasons for under/ over collection \nTax Revenues [ode ee \n1 \nLocal Services Tax \n79,041,000 117,727,500 -38,686,500 New employees enrolled on the payroll and other people \n2 Land fees \n14,530,000 \n37,798,000 \non gainful employment were mobilized like contractors \n20,278,000 -5,748,000 The number of land applicants for development increased more than budgeted \n6,891,000 \n30,907,000 There was over projection \n4 Other tax revenues \n14666204 ar \n144,666,244 \u201e244 No collections attained", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}]], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenues fT", "metadata": {"headings": [{"headings_0": {"content": "Revenues fT", "page": 74, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 74, "level": 2}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee 20,000,000 No collections attained", "metadata": {"headings": [{"headings_0": {"content": "Revenues fT", "page": 74, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 74, "level": 2}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee 6", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other property income \\| 7,130,000 \nkt 7,130,000 No collections attained \n8 \nAdministrative fees and \nPenalties \n263,816,000 293,021,322 -29,205,322 Agency fees for the tenders increased \n10 Miscellaneous Revenue \n17,580,251 Pen 21,829,359", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}, [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}]], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Other non-categorized revenues were collected through", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Revenue 731,625,355 460,997,181 270,628,174 \\| I \nI \n70 \nAppendix 2: Lack of appropriate performance indicators in the work \\| \nep Budget Output Budget UGX Activities \nAudit Comment", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}, [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}]], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], "page": 75, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 12-HUMAN CAPITAL 320003 Assets and 356,000,000 \nDEVELOPMENT Facilities \nshelves, office space and store at 3 \nManagement primary schools \nConstruction of a 2 classroom block at 1 No indicated measure of performance in work plan promary school \n77,614,867 Construction 5 stance pit latrines at 3 No indicated measure of performance in work plan primary schools \n31,780,000 Supply of 3 seater desks at 4 primary No indicated measure of performance in work plan schools \n4,179,586,252 Construction of 3 Seed Secondary schools No indicated measure of performance in work plan \n320165 Primary 873,500,000 , Upgarde of Akoboi HCII to HCIII Health \ncare \nservices \n522,468,301 v \n194,956,521 \u2019 \nUpgrade of Koritok HCII to HCIII \nConstruction of a staff house at Aliakamer HCIII \nSupply of medical equipment at 1 HCIII \nNo indicated measure of performance in work plan No indicated measure of performance in work plan No indicated measure of performance in work plan No indicated measure of performance in work plan \n237,500,000 t \nCompletion of Maternity Ward at Palam No indicated measure of performance in work plan HCII \n06-Natural \nResources, 000006 Planning \n390,133,765 Drilling, casting and installation of 7 deep No indicated measure of performance in work plan Environment, Climate and Budgeting boreholes \nchange, Land and Water \nservices \nMotorization of One Hand Pump Borehole \nRehabilitation of 7 boreholes \nNo indicated measure of performance in work plan No indicated measure of performance in work plan \n010015- Extension 285,757,720 Parish Development Committee No indicated measure of performance in work plan services \noperations \nPDM SACCO meetings and training of PDM \nSACCO leaders \n71 \nNo indicated measure of performance in work plan \n14 PUBLIC SECTOR 390017 Public \n800,650,000 Construction of council chambers (phase No indicated measure of performance in work plan \nTRANSFORMATION Service VIII) Performance \nmanagement \n09-INTEGRATED \n000017 \n459,002,281 Construction of a low cost sealing at No indicated measure of performance in work plan \nTRANSPORT Infrastructure Alelese-Omodoi-Adere road (8+400- \nINFRASTRUCTURE AND Development and", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}, [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}]], "page": 75, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9+700)", "metadata": {"headings": [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], "page": 76, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SERVICES \nManagement \n72 \nAppendix 3: Implementation of outputs \nA) Eully implemented outputs \nSN Program Sub-program PIAP (Program Budget Focus/Thematic Activities \nTotal No Number of Implementation Output area and other \nactivities fully \nAction Plan) capital \nin the implemented Output projects/programs out-put activities 1 01-AGRO- \n01-Institutional 01041101- \n000006 Microscale irrigation Agricultural supplies to meet the 6 6 INDUSTRIALIZATION Strengthening Extension workers Planning program \nand trained in entire and \nCoordination value chain focused Budgeting \nskills services \n73 \ncost of setting up 4 irrigation demonstration sites \nDistrict sensitization meetings to raise awareness on Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}]], "page": 76, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "9+700)", "page": 76, "level": 3}}], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Training of leaders at Lower Local Government (LLG) on Micro-", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "9+700)", "page": 76, "level": 3}}], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irrigation Programme", "metadata": {"headings": [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Training of selected farmers on micro-irrigation \nTraining of farmers on operation and maintenance of irrigation equipment \nAppendix 4: Utilization of Wage Budget \nDepartment Name Approved Budget Supplementary Revised Budget Warrants UGX. Payments UGX. Unspent Balance UGX. UGX. UGX. UGX. \nAdministration 1,276,340,256 379,670,181 1,656,010,437 1,656,010,437 1,259,554,364 396,456,073 Finance \n297,098,076 37,197,461 334,295,537 334,295,537 212,466,947 [ 121,828,590 Statutory Bodies 277,984,830 50,520,524 328,105,354 328,105,354 256,525,118 71,580,236 Production 857,382,420 261,617,580 1,119,000,000 1,119,000,000 1,021,488,945 97,511,055 \\| Health 5,192,894,624 1,695,285,688 6,888,180,312 6,888,180,312 6,651,764,008 236,416,304 \nEducation 8,773,384,789 1,508,903,094 10,282,287 ,883 10,282,287 ,882 9,908,553,494 373,734,388 Roads 152,906,460 109,147,124 262,053,584 262,053,584 \nWater 45,333,372 47,311,124 92,644,496 92,644,496 70,677,035 21,967,461", "metadata": {"headings": [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}, [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}]], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], "page": 78, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community Based 258,065,788 4,940,848 263,006,636 263,006,636 165,227,084 97,779,552 Services \nPlannin 45,595,984 0 45,595,984 45,595,984 26,570,670 19,025,314 Internal Audit 56,760,300 11,441,716 68,202,016 68,202,016 40,827,767 27,374,249 Trade and Industry 30,842,088 10,587,084 41,429,172 41,429,171 29,195,026 12,234,145 \\| \n\\| 17,357,788,987 4,209,586,424 \\| 21,567,375,411 21,567,375,409 19,989,968,765 1,577,406,644 \n74 \nAppendix 6: \nExclusion of parish/wards from PDM \nSN \\| Ward/Parish As Per MoLG Data June 2022 \n\\| \n[reer 1 Akoboi Parish \n67 Angodingod Parish \n2 Aleles Parish \nParish 9 Parish \n68 apuien Atete Parish \n4 \\| Dadas Parish \n70 Kokorio Parish \n5 Lalei Parish \n71 Orimai Parish \n\\| 1 \n6 Okokoma Parish \n72 Akoboi Parish \n7 \\| Abela Parish \n73 Ariet Parish \n\\| 8 Aboiboi Parish \n74 Osuguro Parish \n175 Apapai Town Board 9 Abwanget Parish \n10 Ajesai Parish \n76 Angisa Parish \n\\| \n11 Angorom Parish \n77 Kamenu Parish \n12 Getom Parish \n78 Magoro Parish \n13 Olupe Parish \n79 Omasia Parish", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}, [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}]], "page": 78, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "80 Opeta Parish", "metadata": {"headings": [{"headings_0": {"content": "80 Opeta Parish", "page": 79, "level": 5}}, {"headings_1": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 Aliakamer Parish \n15 Alogook Parish \n81 Osudio Parish \n16 Aparisa Parish \n82 Apeleun Parish \nsea 17 Apolin Parish \n83 Akisim Parish \nParish \n84 Oriau Parish \n19 Ocorimongin Town Board", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}, [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}]], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "85 Kipinyang Parish", "metadata": {"headings": [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 Olela Parish \n86 Kanapa Parish \n21 Osudan Parish \n87 Eastern Ward \n22 Nothern Ward \n\\| 88 Southern Ward \n[ obverse Ward 23 Southern Ward \nI 90 Adungulu Parish 24 Western Ward \n25 Eastern Ward \n91 Akoboi Parish \n\\| \n26 Acanga Parish \n92 Aparisa Parish \n\u2014 27 Adipala Parish \n93 Atirir Parish \n75 \n28 Akisim Parish \n94 Omodoi Parish \nAmoru Parish \n95 Akurao Parish \n30 Apeleun Parish \n96 Apuuton Parish \n31 Bisina Parish \n97 Ominya Parish \n32 Kaikamosing Parish \n98 Toroma Parish \n33 Nyero Parish \n99 Aleles Parish \n34 Oedepus Parish \n100 Agule Parish \n35 Okuso Parish \n101 Angirinyi Parish", "metadata": {"headings": [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}, [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}]], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "36 Olupe Parish", "metadata": {"headings": [{"headings_0": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "102 Atorom Obongut Ward \n37 Olupe Town Board \n103 Northern Ward", "metadata": {"headings": [{"headings_0": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, [{"headings_0": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}]], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "138 Osep Parish", "metadata": {"headings": [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "104 Southern Ward \n39 Osobut Parish \n105 Aakum Parish \n40 Adugulu Parish \nAdacar Parish \n41 Aminit Parish \nGuyaguya Parish \nKeelim Parish \nOrungo Town Board \nOkore Parish Toibong Parish Opiananya Parish Angerepo Parish Orimon Parish 111 Okocho Parish \nPakwi Parish \n112 Okuliak Parish \nRwatama Parish \n113 Okulonyo Parish \nAcanga Parish \n114 Omukuny Parish \nNgariam Parish \n115 Aketa Parish \nOdoot Parish \n116 Aketa Town Board \nOkwamomwar Parish \n117 Akomotukoi Parish \nOlilim Parish \nMilmil Parish \nPalam Parish \n119 Oburatum Parish \nAelenyang Parish \n120 Obwobwo Parish \nOunyai Parish \n121 Okuda Parish \nAterai Parish \n122 Ongatunyo Parish \n57 Alengo Parish \n123 Ongongoja Parish \n76 \n58 Odoot Town Board \n124 Abwokodia Parish \n59 Olilim Town Board \n125 Abyelut Parish \n\\| 60 \\| Ngariam Town Board \n126 Cheleuko Parish \n\\_\\| \n61 Abule Parish \n127 Okoritok Parish \n62 Amusia Parish \n128 Ongema Parish \n\\| 63 Asuret Parish", "metadata": {"headings": [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}]], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eo Ward", "metadata": {"headings": [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], "page": 81, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "64 Moru Parish \n130 Northern Ward \n65 Acuna Parish \n131 Southern Ward \n66 Akisim Parish \n77 \nAppendix 7: \nExistence of Functional PDM HLG core implementation teams \nSN. Does the membership of the HLG Were core implementation team include quarterly \nDo the performance reports show evidence that Remarks the HLG core team is performing their roles? \nthose stipulated in the guidelines? performance e Mobilization and sensitization of the various \nreports \n(Includes District Production Officer prepared? \nstakeholders at all levels including communities; \ne Support the continuous formation of PDM enterprise (DPO), District Commercial Officer (DCO), groups; \nDistrict Planner and District Community \nDevelopment Officer (DCDO)) \ne Training of the PDM enterprise groups and SACCOs; \ne Continuous data collection at household and community \nlevels \nYes Yes No \nThe performance reports don\u2019t show 2 reports evidence of; \ne Support the continuous formation of PDM enterprise groups; \ne Continuous data collection at household and community levels \n78 \nAppendix 9: \nFunctionality of the Parish Development Committees (PDC) \nSACCO Name \\| Does the membership Were \nDid the PDC Did the PDC Were \nHow much Remarks of the Parish quarterly prepare prepare quarterly funding was", "metadata": {"headings": [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}, [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}]], "page": 81, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 83, "level": 3}}, {"headings_1": {"content": "eo Ward", "page": 81, "level": 2}}], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meetings parish \nparish 5 year performance received for committee (PDC) held? priorities and plan as reports the PDC include those action plans stipulated prepared? activities? stipulated in the \nfor the FY Annex 2 \nguidelines? 2022/2023 structure of \nas per Annex the parish \n(Includes LC II \n1 format of plan of the \nChairperson, Parish parish Governance \nChief, Parish priorities of and \nChairperson of the the Administrati \nwomen Council, Parish \nGovernance on pillar \nChairperson of the and operational \nyouth Council, Parish \nAdministrati manual, Feb. \nChairperson of on pillar 2022? \npersons with Disability operational \nCouncil, Chairperson manual, Feb. \nof the ruling Party at \n2022? \nthe Parish, and \nChairperson of older \npersons executive \ncommittee the parish \nor ward elected under \nsec. 25(4) of the \nNational Council for \nolder Persons Act,", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 83, "level": 3}}, {"headings_1": {"content": "eo Ward", "page": 81, "level": 2}}], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2013)", "metadata": {"headings": [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Toroma Yes \nYes No No No 714,372 The priorities are not in the prescribed Toroma 2 quarterly format. minutes \nThe parish 5-year plan was not availed Quarterly performance reports were not availed \nOdoot Yes \nYes Yes No Yes 714,372 The priorities are not in the prescribed 2 quarterly format. \nminutes \n79 \nThe parish 5 year plan was not availed \nAtorom No \nYes Yes No Yes 714,372 The Parish Chairperson of persons with Obongut Ward 2 quarterly \nDisability Council is not represented on the minutes \ncommittee. Instead Secretary Environment Affairs is on the committee. \nThe priorities are not in the prescribed format. \nThe parish 5 year plan was not availed \\| \nAliakamer Yes \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed Katakwi 2 quarterly format. minutes \nCentral Ward Yes \nYes No Yes Yes 714,372 The priorities are not in the prescribed Usuk 2 quarterly format minutes", "metadata": {"headings": [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}, [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}]], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P=", "metadata": {"headings": [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amusia Amusia Yes \nNo No No No 714,372 The priorities are not in the prescribed format \nThe parish 5-year plan was not availed Quarterly performance reports were not availed \nWestern Ward Yes \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed 4 quarterly Reports format \nminutes \nAbela Getom Yes \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed 4 quarterly format \nminutes \nOkokoma Yes \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed 1 quarterly Report format \nminutes \nAbwokodia No \nYes 4 No No No 714,372 The Parish Chairperson of the youth", "metadata": {"headings": [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}, [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}]], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Council is not represented on the minutes \nCommittee \nThe priorities are not in the prescribed format \nThe parish 5-year plan was not availed Quarterly performance reports were not availed \n80 \nAppendix 10: \nVote Name Parish Name Was \nF ailure to train local experts \nthe Date of Did the local experts consist of Was a training report Remarks training of the the the Parish Chief, CDOs, prepared and \nlocal experts training Commercial \nOfficers, submitted to the AO? \nconducted? \nExtension officers and private \nsector actors? \nKATAKWI \nYes 10 Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nAbela Accounting Officer \nKATAKWI \nYes 10th Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nAbwokodia Accounting Officer \nKATAKWI \nYes 10th Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nAliakamer Accounting Officer \nKATAKWI \nYes 10 Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nAmusia Accounting Officer \nKATAKWI \nYes 10% Yes \nYes The training of local experts was conducted and a \nDLG Atorom /3/2023 \ntraining report prepared and submitted to the", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}, [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}]], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Obongut Ward", "metadata": {"headings": [{"headings_0": {"content": "Obongut Ward", "page": 85, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 84, "level": 3}}], "page": 85, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], "page": 85, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KATAKWI \nYes 10% Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nCentral Ward \nAccounting Officer I KATAKWI Yes 10th Yes \nYes \nThe training of local experts was conducted and \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nOdoot Accounting Officer \nKATAKWI \nYes 1oth Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nOkokoma Accounting Officer - KATAKWI \nYes 10% Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nToroma Accounting Officer \nKATAKWI \nYes 1ot Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nWestern Ward \nAccounting Officer \n81", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}, [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}]], "page": 85, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 11:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to train households and enterprise group leaders \nVote Name Parish \nWas there evidence of training of Date (s) of the Was a\\_ training Remarks Name households and enterprise group training(s) \nreport \nprepared? leaders? \nKATAKWI \nYes \n6m 8th and 9t /2/2023 \\| Yes The households and enterprise group leaders were trained twice DLG Abela 17% /4/2023 \nKATAKWI Yes \nDLG \nAbwokodia \nKATAKWI Yes \nDLG \nAliakamer \nKATAKWI Yes \nDLG \nAmusia \nKATAKWI Atorom No \nDLG \nObongut \nOnly attendance lists were availed \nWard \nKATAKWI Yes \nDLG Central Ward \nKATAKWI \nDLG \nOdoot \nKATAKWI \nDLG \nOkokoma KATAKWI", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}, [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}]], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16/5/2023", "metadata": {"headings": [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes The households and enterprise group leaders were trained once \n14% /3/2023 \nYes The households and enterprise group leaders were trained once \n12% /5/2023 \nYes The households and enterprise group leaders were trained once \nNo \nThe training reports were not availed \n22/3/2023 \nThe households and enterprise group leaders were trained four 23 to 25 May 2022 \ntimes \n20% /3/2023 \nYes The households and enterprise group leaders were trained twice \nNone \nThe training reports were not availed \nThere was no evidence of training of households and enterprise group leaders \n14%, 16 and 17% \nThe households and enterprise group leaders were trained three DLG Toroma March 2023 times \nKATAKWI Western \n8t and 10/5/2023 Yes \nThe households and enterprise group leaders were trained three DLG Ward 30% /6/2023 times \n82", "metadata": {"headings": [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}, [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}]], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 12:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12:", "page": 87, "level": 1}}, {"headings_1": {"content": "16/5/2023", "page": 86, "level": 1}}], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transfer of PRF to un-registered SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO Remarks \n\\| registered under the \nCooperative Societies \njt Act? (Yes/No) \\| 1 KATAKWI DLG \nYes \nThe SACCO was registered on 2\" May 2 Abela Abela Getom Pdm Sacco Limited \n2022 \nKATAKWI DLG \nYes \nThe SACCO was registered on 2\"? May Abwokodia Abwokodia Usuk Pdm Sacco Limited \n2022", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12:", "page": 87, "level": 1}}, {"headings_1": {"content": "16/5/2023", "page": 86, "level": 1}}, [{"headings_0": {"content": "Appendix 12:", "page": 87, "level": 1}}, {"headings_1": {"content": "16/5/2023", "page": 86, "level": 1}}]], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"The", "metadata": {"headings": [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 KATAKWI DLG \nYes \nSACCO was registered on 2\" May Aliakamer Aliakamer Katakwi Pdm Sacco Limited \n2022 \n4 KATAKWI DLG \nYes \nThe SACCO was registered on 2nd May Amusia Amusia Amusia Pdm Sacco Limited \n2022 \n5 KATAKWI DLG Atorom Obongut Atorom Obongut Ward Toroma Town Council Pdm Sacco \\| Yes \nThe SACCO was registered on 2\u2122 May Ward Limited 2022 \n6 KATAKWI DLG \\| \nYes \nCentral Ward Central Ward Usuk Town Council Pdm Sacco Limited \\| \n7 KATAKWI DLG \nYes \nOdoot Odoot Palam Pdm Sacco Limited \n8 KATAKWI DLG \nNo \nOkokoma Okokoma Akoboi Pdm Sacco Limited \n9 KATAKWI DLG \nYes \nToroma Toroma Toroma Pdm Sacco Limited \n10 KATAKWI DLG \nYes \nWestern Ward \\_\\_\\| Western Ward Katakwi Town Council Pdm Sacco Limited \n83 \n[The SACCO was registered on 2\"d May 2022 \nThe SACCO was registered on 2\" May 2022 \nThe registration certificate was missing not availed. \nThe SACCO was registered on 2\" May 22 \nThe SACCO was registered on 2\"d May 2022 \nAppendix 13: \nTransfer of PRF to un-licensed SACCOs \nVote Name Parish Name of SACCO \nIs the SACCO Remarks Name registered under Microfinance \nInstitutions money \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}, [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}]], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| YES", "metadata": {"headings": [{"headings_0": {"content": "| YES", "page": 89, "level": 3}}, {"headings_1": {"content": "\"The", "page": 87, "level": 5}}], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Okokoma Okokoma Akoboi Pdm Sacco Limited \n9 KATAKWI", "metadata": {"headings": [{"headings_0": {"content": "| YES", "page": 89, "level": 3}}, {"headings_1": {"content": "\"The", "page": 87, "level": 5}}, [{"headings_0": {"content": "| YES", "page": 89, "level": 3}}, {"headings_1": {"content": "\"The", "page": 87, "level": 5}}]], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Toroma Toroma Toroma Pdm Sacco Limited \n10 KATAKWI Western Western Ward Katakwi Town Council YES \nDLG Ward Pdm Sacco Limited \n02/12/2022 20/03/2023 The Accounting Officer signed the agreement after disbursement of Q1 funds \n02/12/2022 20/03/2023 The Accounting Officer signed the agreement \nafter disbursement of funds Fa 02/12/2022 20/03/2023 The Accounting Officer signed the \nafter disbursement of Q1 funds \n02/12/2022 20/03/2023 The Accounting Officer signed the agreement after disbursement of Q1 funds \n01/02/2023 20/03/2023 The Accounting Officer signed the agreement after disbursement of Q1 funds \n85 \nAppendix 15: \nFailure by PDM SACCOs to hold General Meetings \nVote Parish Name of SACCO Name Name \nDate \nWas the Date GM was Was \na Was the vetting Was there a Was training certificate first GM held (Should leadership criterion Bank (topical subjects) of held be within one vetting following the Account of the PDM registratio (Yes/No month from committee PDM SACCO opening SACCO members n was \\| ) the date of elected and byelaws resolution undertaken issued issue of inaugurated established? (Yes/No) during the certificate of (Yes/No) (Yes/No) \nmeeting registration)", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}, [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}]], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], "page": 90, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KATAKW Abela Getom Pdm Sacco 2\"d May 2022 Yes 23'd /1/2023 Yes Yes Yes Yes IDLG Abela Limited \nKATAKW Abwokodi Abwokodia Usuk Pdm 2nd May 2022 Yes 6th /2/2023 Yes \nYes Yes Yes IDLG a Sacco Limited \n\\| \nKATAKW Aliakamer Katakwi Pdm 2\"d May 2022 Yes 21% /9/2022 Yes Yes Yes Yes IDLG Aliakamer Sacco Limited \nKATAKW Amusia Amusia Pdm Sacco and May 2022 Yes 3rd /10/2022 Yes Yes Yes Yes IDLG Amusia Limited \nKATAKW Atorom Atorom Obongut Ward 2\"! May 2022 Yes 10% /6/2022 Yes \nI DLG Obongut Toroma Town Council Pdm \nYes Yes Yes \nCenra Ward Sacco Limited \nKATARW Central Ward Usuk Town 2\"d May 2022 Yes 12th /6/2022 Yes Yes Yes Yes IDLG Ward Council Pdm Sacco Limited \nKATAKW Odoot Palam Pdm Sacco 2\"4 May 2022 Yes 1% /2/2023 Yes Yes Yes Yes IDLG Odoot Limited \nKATAKW \n98 Yes 30% /1/2023 yes Yes IDLG \ncertificate \nOkokoma Akoboi Pdm was not \nOkokoma Sacco Limited availed \nKATAKW \nToroma Toroma Pdm Sacco 2\u00b04 May 2022 Yes \\| 12/6/2022 Yes \nYes IDLG Toroma Limited [Yes \nKATAKW Western Ward Katakwi 2\"d May 2022 234 /1/2023 Yes \nYes IDLG Western Town Council Pdm Sacco \nWard \nLimited \n86 \nAppendix 17: \nFunctionality of PDM SACCO Board \nVote Name Parish Name of SACCO Name \nKATAKWI \nDLG Abela Abela Getom Pdm Sacco Limited KATAKWI \nDLG Abwokodia Abwokodia Usuk Pdm Sacco Limited KATAKWI \nDLG Aliakamer Aliakamer Katakwi Pdm Sacco Limited KATAKWI \nDLG Amusia Amusia Amusia Pdm Sacco Limited \nDate of board Did board members fill Remarks \nmember expression of interest \nappointment \nforms \nTa377172023 (Yes/No) \\| \nYes \nBoard members were elected by the GM. \n6\" /2/2023 \n2 members didn\u2019t fill Out of 9 members only 7 filled expression of interest forms \n215 /9/2022 Yes \n3\" /10/2022 Yes \nexpression of interest forms \nBoard members were elected by the \\| GM. \nBoard members were elected by the GM. \nKATAKWI Atorom \nDLG Obongut Atorom Obongut Ward Toroma Town Council Pdm \nWard Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}, [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}]], "page": 90, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7*h/2/2023 Yes", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Board members were elected by the GM. \n", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}, [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}]], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. KATAKWI Central Central Ward Usuk Town Council Pdm Sacco 6 /2/2023 \nYes \nBoard members were elected by the DLG Ward Limited GM.\n7. KATAKWI \nDLG Odoot Odoot Palam Pdm Sacco Limited\n8. KATAKWI \nDLG Okokoma Okokoma Akoboi Pdm Sacco Limited\n9. KATAKWI \nDLG Toroma Toroma Toroma Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1% /2/2023 Yes \nBoard members were elected by the GM.", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30/1/2023 Yes", "metadata": {"headings": [{"headings_0": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Board members were elected by the GM.", "metadata": {"headings": [{"headings_0": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12%/6/2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Board members were elected by the GM. \n10 KATAKWI Western Western Ward Katakwi Town Council Pdm Sacco 7 /2/2023 \nDLG Ward Limited \n87 \n3 members didn't fill Out of 9 members only 6 filled expression of interest forms \nexpression of interest forms \nAppendix 18: \nNon functionality of SACCO committees and sub committees \nVote Name of SACCO Supervisory Executive Loan Sub Production Marketing Business Finance and Remarks Nam committee Committee committee sub sub Developmen investment \ne \nCommittee Committee t services sub \nsub \nCommittee \nWa Is the Wa Is the Wa Is the s it commi s it commi s it commi \nCommittee \nIs the \nIs the Wa Is the Wa Is the commi \ncommi s it commi s it commi Con ttee Con ttee Con ttee ttee ttee Con ttee Con ttee stit operat stit operat stit operat \nute ional? ute ional? ute ional? \noperat stit operat stit operat stit operat ional? ute ional? ute ional? ute ional? d? (opera d? (opera d? (opera (opera d? (opera d? (opera d? (opera (ye tional (ye tional (ye tional tional (ye tional (ye tional (ye tional s/N or Not s/N or Not s/N or Not \nor Not s/N or Not s/N or Not s/N or Not", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}, [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}]], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. operat 0) operat 0) operat operat o) operat 0) operat 0) operat ional) ional) ional) ional) ional) ional) ional)", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 92, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. KATAKWI \nAbela Getom Pdm Sheep rearing, Piggery, Poultry, No \n10 10 \\| 4 4 DLG Abela Sacco Limited Cassava growing\n2. KATAKWI Abwokodia Usuk Cassava growing, Groundnuts No 8 8 5 5", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I DLG \nAbwokodia\\_\\| Pdm Sacco Limited growing, Goat rearing, Piggery", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. KATAKWI \nGroundnuts growing, Maize No 12 12 5 4 DLG \ngrowing, Rice growing, Cassava \nAliakamer Katakwi growing, Poultry,", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Sheep", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aliakamer Pdm Sacco Limited rearing, Goat rearing \\_", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. KATAKWI Amusia Amusia Sheep rearing, Poultry, No 11 11 0 0 DLG Amusia Pdm Sacco Limited Piggery\n5. KATAKWI Atorom Obongut Sheep rearing. Poultry, No 8 8 2 1 DLG \nAtorom Ward Toroma Cassava growing, Green Gram, \nObongut Town Council Pdm Produce buying and selling \nWard Sacco Limited\n6. KATAKWI Central Ward Usuk Goat rearing, Sheep rearing, I DLG Central Town Council Pdm Piggery, Sim-sim growing\n7. u Ward Sacco Limited \nKATAKWI \nSheep rearing 5 Green Gram No DLG \nOdoot Palam Pdm 1 Poultry 1 Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10 10 TA \u00b0 14 11 5 4 \nOdoot Sacco Limited growing 4", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}]], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI Okokoma Akoboi Cassava growing, Groundnuts 6 6 5 5 \u201c\\|", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nOkokoma Pdm Sacco Limited growing, Piggery", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. KATAKWI \nSheep rearing, Goats rearing, No 8 8 4 2 DLG \nCow peas growing, Cassava \ngrowing, Groundnuts growing, \nToroma Toroma Piggery, Poultry, Green \nToroma Pdm Sacco Limited Gram", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n10 \\| KATAKWI Western Ward Poultry, Groundnuts growing, No il il 6 4 . DLG \nKatakwi Town Sheep rearing, Cassava growing, ii \nWestern \nCouncil Pdm Sacco Piggery, Rice growing, \nWard Limited growing \n92 \nAppendix 23: \nFailure to car out Wealth ranking of households \nSN Vote Name Parish Name \nLs KATAKWI DLG \nAbela \nWas wealth ranking No. of No. of villages were Remarks \ncarried out at parish village wealth ranking was \n\\_ level? s carried out \nNo \n6 0 Wealth ranking was not carried out", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}, [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}]], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. KATAKWI DLG No 4 0 Wealth ranking was not carried Abwokodia\n3. KATAKWI DLG Aliakamer No\n4. KATAKWI DLG \nNo Amusia\n5. KATAKWI DLG Atorom Obongut No Ward\n6. KATAKWI DLG \nNo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "out \n6 0 \nWealth ranking was not carried out \n6 0 Wealth ranking was not carried out \n3 0 \nWealth ranking was not carried out \n4 0 Wealth ranking was not carried Central Ward out Fi KATAKWI DLG \nOdoot", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI DLG \nOkokoma\n9. KATAKWI DLG \nToroma\n10. KATAKWI DLG", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No \n7 0 Wealth ranking was not carried out \nNo \n6 0 Wealth ranking was not carried \nNo \n5 0 Wealth ranking was not carried \nNo \n4 0 Wealth ranking was not carried Western Ward out \n93 \nAppendix 24: \nUtilization of PDM administrative and coordination funds \nDocument Transaction Description PAYEE Number Date \nN N \nunaccounted for fund", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}, [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}]], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DIN|NI w", "metadata": {"headings": [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], "page": 98, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NS \n\u00a9 \nMALINGA MOSES 817210 29 PDM-17 26-Jun-23 Being i Facilitation for PDM Operational i Funds MALINGA MOSES 817210 36 PDM-20 26-Jun-23 Being i Facilitation for PDM Operational i Funds ACHEN LILLIAN \nPDM-20 26-Jun-23 Being Facilitation for PDM Operational Funds ACHEN LILLIAN \nAB uo B \n1027374 IKAA STEPHEN 1027374 \nBY] oO] PDM-25 26-Jun-23 Being Facilitation for PDM Operational Funds IKAA STEPHEN 1027374 \nunaccounted for Funds \nunaccounted for funds 149,036 unaccounted for funds 394, 94,364 unaccounted for funds 170,972 unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}, [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}]], "page": 98, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u PDM-42", "metadata": {"headings": [{"headings_0": {"content": "u PDM-42", "page": 100, "level": 3}}, {"headings_1": {"content": "DIN|NI w", "page": 98, "level": 1}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27-Jun-23 \nACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 170,972 unaccounted for funds ACCOUNT \nPDM-42 27-Jun-23 Being Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 149,036 unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "u PDM-42", "page": 100, "level": 3}}, {"headings_1": {"content": "DIN|NI w", "page": 98, "level": 1}}, [{"headings_0": {"content": "u PDM-42", "page": 100, "level": 3}}, {"headings_1": {"content": "DIN|NI w", "page": 98, "level": 1}}]], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM-48 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "| PDM-48 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "u PDM-42", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bu PDM-48", "metadata": {"headings": [{"headings_0": {"content": "Bu PDM-48", "page": 100, "level": 2}}, {"headings_1": {"content": "| PDM-48 27-Jun-23", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "Bu PDM-48", "page": 100, "level": 2}}, {"headings_1": {"content": "| PDM-48 27-Jun-23", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u PDM-48", "metadata": {"headings": [{"headings_0": {"content": "u PDM-48", "page": 100, "level": 3}}, {"headings_1": {"content": "Bu PDM-48", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "u PDM-48", "page": 100, "level": 3}}, {"headings_1": {"content": "Bu PDM-48", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM-72 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "| PDM-72 27-Jun-23", "page": 100, "level": 2}}, {"headings_1": {"content": "u PDM-48", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM-72 \n27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "| PDM-72 27-Jun-23", "page": 100, "level": 2}}, {"headings_1": {"content": "u PDM-48", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wu PDM-72 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "wu PDM-72 27-Jun-23", "page": 100, "level": 2}}, {"headings_1": {"content": "| PDM-72 27-Jun-23", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FE PDM-74 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "wu PDM-72 27-Jun-23", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a PDM-74 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM-74 27-Jun-23 \nACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST ACCOUNT \n394,364 unaccounted for funds \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 170,972 unaccounted for funds ACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 149,036 unaccounted for funds ACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST \nACCOUNT \n394,364 unaccounted for funds \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 170,972 unaccounted for funds ACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST \nACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST \nACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST \nACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST \nACCOUNT \n149,036 unaccounted for funds 394,364 unaccounted for funds 170,972 unaccounted for funds 149,036 unaccounted for funds \nPDM-91 27-Jun-23 Being Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 394,364 unaccounted for funds ACCOUNT \n96 \n27-Jun-23 \nBeing Facilitation for PDM Operational Funds KATAKWI\\_ DLG IMPREST ACCOUNT \n170,972 unaccounted for funds \nPDM-91 \n27-Jun-23 \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 149,036 unaccounted for funds ACCOUNT", "metadata": {"headings": [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}, [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}]], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N ru |", "metadata": {"headings": [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], "page": 101, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ay \nAppendix 26: \nFailure to follow the stipulated loan application and approval process \nSN Vote Parish Name of SACCO \"\\| Name of PRF beneficiary Was the Date loan Loan Were the Were they Remarks Name \nbeneficiary was Amount loan vetted by a \nfrom the obtained \nbeneficiar village \napproved ies meeting PDM \nselected convened by enterprise through the \nthe \nenterprise \n1 KATAKWI Abela Abela Getom Pdm Okure Micheal (Sheep rearing) DLG Sacco Limited Alayo Janet (Piggery) \nKATAKWI Abwokodia Abwokodia Usuk Pdm Okiro Emmanuel (Cassava \nPDMIS \nroups \nJuly 2023 1M each Yes No Village meeting minute was not availed July 2023 1M each No Village DLG Sacco Limited growing) September meeting Opel John Francis (Groundnuts 2023 \nminute was bp \\_\\_\\| growing) \nnot availed 3, KATAKWI Aliakamer Aliakamer Katakwi Pdm Areikin Nathan (rice growing) Yes September 1M each Yes No", "metadata": {"headings": [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}]], "page": 101, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "N ru |", "page": 101, "level": 4}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited Abwate Mary (Goat rearing) 2023 \nmeeting July 2023 \nminute was SE not availed", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "N ru |", "page": 101, "level": 4}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. KATAKWI Amusia Amusia Amusia Pdm lemu Simon Peter (Poultry) es September 1M each Yes No Village DLG Sacco Limited Emong Pancras (Piggery) 2023 \nmeeting minute was \\| not availed\n5. KATAKWI Atorom Atorom Obongut Ward Akwi Angella (Poultry) Yes September 1M each Yes No Village DLG Obongut Toroma Town Council Esokodo Isaac (Sheep rearing) 2023 \nmeeting Ward Pdm Sacco Limited \nAugust 2023 \nminute was Ta not availed\n6. KATAKWI Central Ward Central Ward Usuk Ikwangat Deborah Norah (Sheep Yes \nSeptember 1M each Yes No Village DLG Town Council Pdm rearing) 2023 meeting Sacco Limited Aguma Joyce (Sheep rearing) \nminute was", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "N ru |", "page": 101, "level": 4}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "beep a", "metadata": {"headings": [{"headings_0": {"content": "beep a", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not availed ne KATAKWI Odoot Odoot Palam Pdm Oburo Julius (Sheep rearing) Yes July 2023 1M each Yes No", "metadata": {"headings": [{"headings_0": {"content": "beep a", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "beep a", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited Amuron Janet (Poultry) \nmeeting minute was N not availed", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "beep a", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI Okokoma Okokoma Akoboi Pdm Akellot Margret (Cassava growing) Yes October 1M each Yes No", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "beep a", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited 2023 meeting \n98 \nIkauwat Alice Jeniffer (Groundnuts September \nminute was growing) 2023 not availed KATAKWI Toroma Toroma Toroma Pdm Odongo Francis (Sheep rearing) October", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}, [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}]], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 103, "level": 1}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited Ikuwe Stella Rose (Sheep rearing) 2023 \nmeeting August 2023 \nminute was not availed KATAKWI Western Western Ward Katakwi Adengo Florence (Sheep rearing) \nSeptember 1M each Yes No Village DLG Ward Town Council Pdm Otim Julius (Piggery) 2023", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 103, "level": 1}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sacco Limited \nminute was not availed \n99 \nAppendix 27: \nFailure to obtain an insurance policy \nSN. Vote Parish Name of SACCO \\| Name of PRF beneficiary Name Name \nLoan \nIf the loan is for a farming Remark Amount \noperation, did the borrower obtain \nan agriculture insurance policy \nunder the Uganda Agriculture \nInsurance Scheme (UAIS)? \\_", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}]], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI Abela Abela Getom Pdm Sacco Okure Micheal (Sheep rearing) 989,000 No \nAn agriculture \nDLG Limited Alayo Janet (Piggery) each \ninsurance policy was Abwokodiz \\_ not obtained. 2, KATAKWI Abwokodia Usuk Pdm Okiro Emmanuel (Cassava growing) 989,000 No \nAn agriculture \nDLG Sacco Limited Opel John Francis (Groundnuts each \ninsurance policy was rowing) not obtained.\n2. KATAKWI Aliakamer Aliakamer Katakwi Pdm Areikin Nathan (rice growing) 989,000 No \nAn agriculture \nDLG Sacco Limited Abwate Mary (Goat rearing) each \ninsurance policy was", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "K ige", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not obtained. \n4, KATAKWI Amusia Amusia Amusia Pdm Alemu Simon Peter (Poultry) 989,000 No \nAn agriculture \nDLG Sacco Limited Emong Pancras (Piggery) each \ninsurance policy was not obtained. \n5, KATAKWI Atorom Atorom Obongut Ward Akwi Angella (Poultry) 989,000 No \nAn agriculture \n\\_ DLG Obongut Toroma Town Council Esokodo Isaac (Sheep rearing) each \ninsurance policy was Ward Pdm Sacco Limited \nnot obtained.", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. KATAKWI Central Central Ward Usuk Town Ikwangat Deborah Norah (Sheep 989,000 No \nAn agriculture \nDLG Ward Council Pdm Sacco rearing) \neach \ninsurance policy was \u2014 Limited Aguma Joyce (Sheep rearing) \nnot obtained.\n7. KATAKWI Odoot Odoot Palam Pdm Sacco Oburo Julius (Sheep rearing) 970,000 No \nAn agriculture \nDLG Limited Amuron Janet (Poultry) each \ninsurance policy was not obtained.\n8. KATAKWI Okokoma Okokoma Akoboi Pdm Akellot Margret (Cassava growing) 989,000 No \nAn agriculture \nDLG Sacco Limited Ikauwat Alice Jeniffer (Groundnuts each \ninsurance policy was growing) not obtained. 9; KATAKWI Toroma Toroma Toroma Pdm Odongo Francis (Sheep rearing) 989,000 No \nAn agriculture \nDLG Sacco Limited Ikuwe Stella Rose (Sheep rearing) each \ninsurance policy was not obtained.\n9. KATAKWI Western Western Ward Katakwi Adengo Florence (Sheep rearing) 989,000 No \nAn agriculture \nDLG Ward Town Council Pdm Sacco Otim Julius (Piggery) each \ninsurance policy was i jt Limited \nnot obtained.", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100 \nAppendix 28: \nDelayed/Low disbursement of Parish Revolving Fund (PRF) \nSN Vote Name Parish Name PDM SACCO Name", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}, [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}]], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI Abela Abela Getom Pdm Sacco Limited DLG\n2. KATAKWI Abwokodia Abwokodia Usuk Pdm Sacco Limited DLG\n3. KATAKWI Aliakamer Aliakamer Katakwi Pdm Sacco Limited DLG\n4. KATAKWI Amusia Amusia Amusia Pdm Sacco Limited DLG\n5. KATAKWI Atorom Obongut Atorom Obongut Ward Toroma Town DLG Ward Council Pdm Sacco Limited\n6. KATAKWI Central Ward Central Ward Usuk Town Council Pdm DLG Sacco Limited\n7. KATAKWI Odoot Odoot Palam Pdm Sacco Limited DLG\n8. KATAKWI Okokoma Okokoma Akoboi Pdm Sacco Limited DLG\n9. KATAKWI Toroma Toroma Toroma Pdm Sacco Limited DLG\n10. KATAKWI Western Ward Western Ward Katakwi Town Council DLG \nPdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nTotal PRF received Total \n%age Remarks (2021/2022 & Disbursements disbursed", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}, [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}]], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 105, "level": 3}}, {"headings_1": {"content": "K ige", "page": 104, "level": 5}}], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(C) = (B/A) \n107,766,696 \n95,000,000 88% Delayed/Low disbursement of PRF \n107,766,696 98,000,000 \n107,766,696 105,000,000 \nDelayed/Low disbursement of PRF Delayed/Low disbursement of PRF \n107,766,696 \n43,000,000 40% Delayed/Low disbursement of PRF \n107,766,696 \n80,000,000 74% Delayed/Low disbursement of PRF \n107,766,696 \n87,000,000 81% Delayed/Low disbursement of PRF \n107,766,696 \n48,000,000 \\| 45% Delayed/Low disbursement of PRF 107,766,696 \n32,000,000 30% Delayed/Low disbursement of PRF \n107,766,696 \n55,000,000 51% Delayed/Low disbursement of PRF \n107,766,696 \n107,000,000 99% Delayed/Low disbursement of PRF \n1,077,666,960 \n750,000,000 \n101 \nAppendix 29: \nIrregularities in PRF loan disbursements \nS Vote Parish Name of SACCO \nName of PRF beneficiary N. Name Name \n", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}, [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}]], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI \nOkure Micheal (Sheep rearing) DLG \nAbela Getom Pdm Sacco Alayo Janet (Piggery) \nAbela \nLimited\n2. KATAKWI \nOkiro Emmanuel (Cassava DLG \ngrowing) \nOpel John Francis (Groundnuts Abwokodia Usuk Pdm Sacco growing) \nL \nAbwokodia Limited\n3. KATAKWI \nAreikin Nathan (rice growing) DLG \nAliskarmar Kavala Pdm Abwate Mary (Goat rearing) Aliakamer Sacco Limited\n4. KATAKWI \nAlemu Simon Peter (Poultry) DLG", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Emong Pancras (Piggery) Amusia Amusia Pdm Sacco \nAmusia \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. KATAKWI \nAkwi Angella (Poultry) \naoe \nAtorom Atorom Obongut Ward \nObongut Toroma Town Council Pdm Esokodo Isaac (Sheep rearing) Ward Sacco Limited\n6. KATAKWI \nIkwangat Deborah Norah DLG (Sheep rearing) Aguma Joyce (Sheep rearing) Central Ward Usuk Town \nCentral Ward Council Pdm Sacco Limited\n7. KATAKWI \nOburo Julius (Sheep rearing) DLG \nOdoot Palam Pdm Sacco Amuron Janet (Poultry) Odoot \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "102 \nLoan Amount as per hea Amount as per Remark \nSACCO records household evidence \n\\| provided (Interview \nnotes) \n1,000,000 989,000 Under payment of PRF funds \\| 1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \\| 1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 970,000 Under payment of PRF funds \n970,000 Under payment of PRF funds \\| 1,000,000 \nme \n", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}, [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}]], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI \nAkellot Margret (Cassava", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing)", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Okokoma Akoboi Pdm Sacco Ikauwat Alice Jeniffer Okokoma Limited (Groundnuts growing)", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. KATAKWI \nOdongo Francis (Sheep rearing)", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nDLG \nTorema Torama Pdm Sacco Ikuwe Stella Rose (Sheep Toroma Limited rearing) \n10 KATAKWI \nAdengo Florence (Sheep \nDLG \nrearing) \nWestern Western Ward Katakwi Town Otim Julius (Piggery) \nWard \nCouncil Pdm Sacco Limited \n103 \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}, [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}]], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,000,000 19,761,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 30: \nH alted Disbursement of PRF Funds UGX.3,987,367,752 \nSN Vote Name Parish Name PDM SACCO Name Total PRF received Total Closing Bank \nRemarks \n(2021/2022 & 2022/2023) Disbursements \nBalance as at \n1, KATAKWI DLG Okocho Okocho Okulonyo Pdm Sacco \n", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}, [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}]], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. KATAKWI DLG Okuso Okuso Ngariam Pdm Sacco E \n3; KATAKWI DLG Nyero Nyero Ngariam Pdm Sacco\n3. KATAKWI DLG Oedepus Oedepus Ngariam Pdm Sacco 5, KATAKWI DLG Akisim Akisim Ngariam Pdm Sacco\n4. KATAKWI DLG Adipala Adipala Ngariam Pdm Sacco\n5. KATAKWI DLG Bisina Bisina Ngariam Pdm Sacco\n6. KATAKWI DLG Apeleun Apeleun Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "g, KATAKWI DLG Osep Osep Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. KATAKWIDLG Olupe T/Board Olupe T/Board Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ara", "metadata": {"headings": [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 DLG Olupe Olupe Ngariam Pdm Sacco \n12 KATAKWI DLG Omukuny Omukuny Okulony Pdm Sacco 13 KATAKWI DLG Okuda Okuda Ongongoja Pdm Sacco 14 KATAKWI DLG Oburatum Oburatum Ongongoja Pdm Sacco 15 KATAKWI DLG Odungulu Odungulu Okore Pdm Sacco \n16 KATAKWI DLG Aminit Aminit Okore Pdm Sacco \n17 KATAKWI DLG Acuna Acuna Angodingod Pdm Sacco 18 KATAKWI DLG Okore Okore Okore Pdm Sacco \n19 KATAKWI DLG Adungulu Adungulu Omodoi Pdm Sacco \n20 KATAKWI DLG Okwamomwar Okwamomwar Palam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}]], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 108, "level": 1}}, {"headings_1": {"content": "ara", "page": 108, "level": 2}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30/9/2023", "metadata": {"headings": [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 108,770,148 \n107,766,696 \nHalted disbursement of PRF \n107,766,696 \n0 108,770,148 = disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \nmT 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF \\| \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \\| \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \\| \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \\| \n0 108,770,148 Halted disbursement of PRF \n104 \n21 KATAKWI DLG Ongongoja Ongongoja Ongongoja Pdm Sacco i 107,766,696 22 KATAKWI DLG Acanga Acanga Palam Pdm Sacco \n107,766,696 23 KATAKWI DLG Aakum Aakum Guyaguya Pdm Sacco \n107,766,696 24 KATAKWI DLG Omodoi Omodoi Omodoi Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}, [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}]], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "107,766,696", "metadata": {"headings": [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], "page": 109, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 KATAKWI DLG Aparisa Aparisa Omodoi Pdm Sacco \n107,766,696 26 KATAKWI DLG Atirir Atirir Omodoi Pdm Sacco \n107,766,696 27 KATAKWI DLG Mil Mil Mil Mil Ongongoja Pdm Sacco \n107,766,696 28 KATAKWI DLG Aketa Town Aketa Town Board Pdm Sacco \n107,766,696 Board \nKATAKWI DLG Keelim Keelim Okore Pdm Sacco \n107,766,696 KATAKWI DLG Oriamo Oriamo Okore Pdm Sacco \n107,766,696 KATAKWI DLG Opiananya Opiananya Okore Pdm Sacco \n107,766,696 KATAKWI DLG Akisim Akisim Angodingod Pdm Saaco \n107,766,696 33 KATAKWI DLG Moru Moru Amusia Pdm Sacco \\| \n107,766,696 34 KATAKWI DLG Atete Atete Angodingod Pdm Sacco \\| \n107,766,696 35 KATAKWI DLG Okulonyo Okulonyo Okulonyo Pdm Sacco \\| \n107,766,696 36 KATAKWI DLG Okuliak Okuliak Okulonyo Pdm Sacco \n107,766,696 \n0 \n108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF \n0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 Da a disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 37 KATAKWI ues Asuret Amusia Pdm Sacco \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF 3,987,367,752 \\| 4,024,495,476 \n105 \nAppendix 31: \nIrrequlari in allocation of program expenditure by catego \nSN. Category \nDescriptio Approved Ideal Actual Variance Expenditures Expenditur Variance Remarks n budget allocation budget (%) \ne allocation (%) \n(%) Allocation (%)", "metadata": {"headings": [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}, [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}]], "page": 109, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%) _", "metadata": {"headings": [{"headings_0": {"content": "(%) _", "page": 110, "level": 1}}, {"headings_1": {"content": "107,766,696", "page": 109, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B) (\u00a9) (D)=(B/A ( E)=(C- (6) (H)=(G/F) (D=(C-H) )", "metadata": {"headings": [{"headings_0": {"content": "(%) _", "page": 110, "level": 1}}, {"headings_1": {"content": "107,766,696", "page": 109, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "D)", "metadata": {"headings": [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 RWSSG \n(a) New capital developments that Minimum 175,000,000 Min. 65% 71% (6) includes water and sanitation of 65% \nfacilities \n(b) Rehabilitation of water facilities Maximum 56,000,000 Max. 25% 23% 2 \nOver 123,676,330 budgeting \nUnder \nof 25% 78,243,050 budgeting \n(c) Investment servicing costs Maximum 14,430,000 Max. 10% 6% 4 45,577,000 \nUnder \nof 10% budgeting \nTotal RWSSG (A) 245,430,000 247,496,380", "metadata": {"headings": [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}, [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}]], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(F)", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 110, "level": 3}}, {"headings_1": {"content": "D)", "page": 110, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 PWSG \n(a) New capital developments that Minimum 125,000,000 Min. 85% 86% (1) 88,985,532 \nOver includes water and sanitation of 85%", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 110, "level": 3}}, {"headings_1": {"content": "D)", "page": 110, "level": 3}}, [{"headings_0": {"content": "(F)", "page": 110, "level": 3}}, {"headings_1": {"content": "D)", "page": 110, "level": 3}}]], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeting", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "facilities \n(b) Investment servicing costs Maximum 19,704,000 Max. 15% 14% 1 54,170,050 38% (23) Under of 15% budgeting + \nTotal PWSG 144,704,000 143,155,582 \n106 \nAppendix 32: \nFairness in the distribution of projects \nSub Water coverage \nCounty rate \nAmount allocated to the %age of amount allocated to the \nDistrict \u2018average g rate Variance Sub County \nSub County out of the total District \n: \nfonedsi \\| ns PSC fOngensos 635 a \u2014 \n150,000,000 \nNgariam . 99.3 \n83.7 -15.6 42.0% \noO m \nN \n107 \nAppendix 33: \nSpecial Consideration of Seed Schools and Health Centres \nSN UGIFT Project \nWater source Community = Conclusion place and status (name) and \naccessibility to", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}, [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}]], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "F\u00fc", "metadata": {"headings": [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water s status \n1 \nonstruction of Akoboi Seed Secondary School \nNo water source in I Akoboi The water source was not provided place \n2 Construction of Getom Seed Secondary School The water source is \nThe water source was not provided about 500m away \n3 Construction of Toroma Seed Secondary School Very old water Toroma \nsource \n\\| \nThe water source was not provided \n4 Upgrade of Akoboi HCII to HC III \nUpgrade of Koritok HCII to HC III", "metadata": {"headings": [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}, [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}], [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}], [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}]], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[s", "metadata": {"headings": [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of a staff house at Aliakameri HC III \nOld water source \nOilotor village The water source was not provided \nOld water source = Koritok village \nThe water source was not provided Old water source Aliakamer village The water source was not provided \n108 \nAppendix 34: \nFunctionality of implemented Projects \nSN \\| Facility Date of Location \n\\| Functional \nNon-functional Management \ndescription construction explanation \n1 Drilling and April 2023 Okulonyo sub county, Omukuny parish, Amuturo Functional \nN/A \ninstallation of 7 village Boreholes \n[", "metadata": {"headings": [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}, [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}]], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "[s", "page": 112, "level": 4}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "[s", "page": 112, "level": 4}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A \nApril 2023 Angodingod sub county, Angodingod parish, Functional \nN/A \nAkalele village \nApril 2023 Magoro sub county, Magoro parish, Kanapa A N/A \nNon functional \nDrilled but was a dry \\| village well \nApril 2023 Akoboi sub county, Okokoma parish, Akoboi Seed N/A \nNon functional \nDrilled but was a dry \neto Secondary School well 2 Rehabilitation of 7 May 2023 \nsub county, Abela parish, Aboiboi village Functional \nN/A \nBoreholes \nMay 2023 Akoboi sub county, Alukucok parish, Otomei village Functional \nN/A \nMay 2023 Katakwi sub county, Olela parish, Kelim village Functional \nN/A", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}, [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}]], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "metadata": {"headings": [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A \nMay 2023 Usuk sub county, Abwokodia parish, Oleroi village Functional \nN/A \nMay 2023 Usuk sub county, Usuk parish, Adurkoi village Functional \nN/A \\{\\| \n\\|\\_May 2023 Palam sub county, Odoot parish, Acilimeri village Functional \n[ N/A \n3 \nMotorization of a 4 July, 2023 \nNgariam sub county, Olupe Rural Growth Centre 4 out of 5 public water 1 public water stand Management was not \none Hand pump \n(Town Board) Bisina HC II \nstand points are point is not aware but plans to \nborehole \nfunctional \nfunctional. The repair the broken \ntapes are broken. tapes. \n109 \nAppendix 35: \nFunctionality of Existing water facilities Type of water facility oye Sub County oven Village 3", "metadata": {"headings": [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}]], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Population", "metadata": {"headings": [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Date constructed Status (Functional, Non-functional) el \n1998 \nNon-functional \n17,133 ie \n, \nShallow well Usuk Town council western ootomen \\| 2002 \nNon-functional \n(32 Toratoower [kart", "metadata": {"headings": [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}]], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[oe Kelm", "metadata": {"headings": [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ba 1 3 \nSalome ak [ot [oe \na \ne \n\u00c4 \nBle\\} [borehole [garen \\| [otersuisas 0 una", "metadata": {"headings": [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}, [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}], [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}]], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "metadata": {"headings": [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n; \n0 Ongongoja Ongatunyo 1999 Non-functional m \n110 \n25 Borehole Usuk Adacar Guyaguya Non-functional Shallow well Cheleuko Obwapesur 2001 Non-functional \n8 \n15,140 \n111 \n1993 \nNon-functional \nAppendix 36: \nProjects/programs not screened for likely environmental and social impacts \nSN Project Name Project (UGX) Amount Construction of 2 classroom block at Osudio 18,200,000 2 Construction of 5 stance pit latrine at 21,272,235 Amusia P/S \n3 Construction of 5 stance pit latrine at Akurao 21,728,565 P/S \n\\|]", "metadata": {"headings": [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}, [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}]], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expenditure(UGX)", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18,200,000 19,145,012 \n19,555,709 Total 61,200,800 56,900,721 \nAppendix 37: \nBeneficiaries of Irrigation Equipment \nSN Name of Total Value Co-payment Amount Variance Date of Date of receipt Did the farmer Remarks Farmer of the amount paid \nirrigation expected -25% \npayment of of equipment receive the funds by bythe farmer equipment? equipment of equipment farmer YES/NO value \n1 Osege Silver 24,127,932 6,031,983 0 6,031,983 N/A \n\\| Ne co-funding from the farmer \n2 Okello Jimmy 23,864,639 5,966,160 0 5,966,160 N/A 16/10/2023 Yes No co-funding from the farmer \n3 Malinga 23,735,806 5,933,952 0 5,933,952 N/A 16/10/2023 Yes No co-funding from the Johnson \nfarmer \n4 Olinga Krispo 12,025,191 3,006,298 \n3,006,298 N/A 16/10/2023 Yes No co-funding from the farmer \n83,753,568 20,938,393 20,938,393 \nAppendix 38: \nNon adherence to supplier\u2019s selection criteria \nVoucher Payment Equipment Supplier \nProcurement \nContract Remarks from the review of procurement based on Number date \nreference Amount rogram guidelines \nN/A N/A M/s Eco Soil and Water KATA857/SUPLS/22- 83,753,568 -Direct procurement. \nEngineers (U) Ltd \n23/00191", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}]], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of contract to sole bidder\n- selection criteria of choosing the lowest priced technically responsive bid was not adhered to.", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "112 \nAppendix 39: \nInvoice Description Number \nFailure to withhold taxes \nwk23-055 Funds for repair and servicing of motor vehicle UG3177R. \nEFT / Payment Invoice Amount Distribution 6% WHT Check Date Amount Amount not Number \nwithheld \n3777963 21-Feb-23 5,000,000 5,000,000 300,000 \nHTH-23- Being payment for construction of Staff House at Aliakamer HC III Cert 2 6417571 27-Jun-23 222 \nEDUC-23- Payment for the construction of Toroma seed secondary school certificate 1 5315398 17-May-23 99", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}]], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "metadata": {"headings": [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], "page": 117, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EDUC-23- Payment for the construction of 2 classroom block and store in Acanga p/s 5300720 17-May-23 94 \n75,199,827 75,199,827 4,511,990 273,942,450 273,942,450 16,436,547 38,247,300 38,247,300 2,294,838 \nEDUC-23- Being funds for renovation of 4 class Room Block at Orimai-Kapujan. 25 \nEDUC-23- Construction of Toroma seed sec school certificate 3 \n192 \nEDUC-23- Construction of Toroma seed secondary school certificate 2 184 \nEDUC-23- Construction of Toroma seed secondary school certificate 2 184 \n2599617 09-Dec-22 67,113,603 67,113,603 4,026,816 6417625 27-Jun-23 106,461,000 106,461,000 6,387,660 \n6417625 27-Jun-23 536,057,550 460,980,372 27,658,822 6417625 27-Jun-23 536,057,550 75,077,178 4,504,631 \nADMIN23- Payment for retention for the construction of council chambers phase viii 5313674 17-May-23 275 certificate 2 \n113 \n9,347,254 560,835 \n66,682,139", "metadata": {"headings": [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}]], "page": 117, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Est 8 Aero iti", "nn", "ODIMON - 1", "weenie enctetaeensesuesnicemeceseneier enn", "Bas\u0131s CON OPIN - 1", "gs eae sa rege cree ec ee eeepc eee", "Fy PUTT YS Sg ee ae - 1", " 1.0 Implementation of the Approved BUGet ::::ccssececssseessssueenseusesceusueneususseaueeeeseees - 1", " 2.0 Management of the Government Salary Payroll usunsesueennnnsennnnonennnnnnnnnnannnnnnnnennn anne - 9", "Aen TAIN crassa sre ai rE le - 12", " 3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) - 12", " ::+5", "Other Information se een ae nnnnueuahum - 49", "Management\u2019s Responsibility for the Financial StateMent ccccccsseccesseeeseeeeeeaeessseees - 49", "Auditor\u2019s Responsibility for the Audit of Financial StateMents cccccssssececsseeessseresseeeeees - 49", "Other Reporting Responsibilities - 50", "ne een an nennen", "Report on the Audit of Compliance with Legislation - 50", " uss22s222200000n00nnonnnnnn nn onen nennen", "ADDENIEES nn - 70"], "page": 3}]} \ No newline at end of file diff --git a/reports/chunks/Kawempe National Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kawempe National Referral Hospital Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..9ef5b942fd1b7281251092df9db20d76291e6838 --- /dev/null +++ b/reports/chunks/Kawempe National Referral Hospital Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 1, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023 \nTABLE OF CONTENTS \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**Acronym**", null, null, "**Meaning**"], ["**Bn**", null, null, "Billion"], ["**EMHS**", null, null, "Essential Medicines and Health Supplies"], ["**ICT**", null, null, "Information Communication Technology"], ["**IESBA**", null, null, "International Ethics Standards Board for Accountants"], ["**IFMS**", null, null, "Integrated Financial Management System"], ["**INTOSAI**", null, null, "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", null, null, "International Standards of Supreme Audit Institutions"], ["**KNRH**", null, null, "Kawempe National Referral Hospital"], ["**LGs**", null, null, "Local Governments"], ["**MDAs**", null, null, "Ministries, Departments and Agencies"], ["**Mn**", null, null, "Million"], ["**MoFPED**", null, null, "Ministry of Finance, Planning and Economic Development"], ["**MOH**", null, null, "Ministry of Health"], ["**NTR**", null, null, "None Tax Revenue"], ["**PFMA**", null, null, "Public Financial Management Act"], ["**PPDA**", null, null, "Public Procurement and Disposal of Assets"], ["**PS/ST**", "", "Permanent Secretary/Secretary to Treasury", null], ["**TI**", null, null, "Treasury Instructions"], ["**UGX**", null, null, "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 3, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of Kawempe National Referral Hospital (KNRH), which comprise ofthe Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 set out on pages 14 to 19 of the financial statements. \nIn my opinion, the accompanying financial statements of the Kawempe National Referral Hospital for the financial year ended 30 th June, 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 (as amended) and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter \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. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of the approved budget for FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament. \nKawempe National Referral Hospital (KNRH) prepares its budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. \nI reviewed documents such as work plans, budgets and performance reports for the Hospital. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Kawempe National Referral Hospital is to offer Specialized Health care in Obstetrics, Paediatrics, Adolescent Health, HIV/AIDS care, Research and Trainings in line with the Ministry of Health Policy. \nThe Vision for the Hospital is \u201cTo be a model specialized National Referral Hospital in the country and East Africa\u201d \nDuring the financial year 2022/2023, the entity had a revised approved budget of UGX.21.517Bn, which was fully warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Showing budget and warrants for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Recurrent (Wage)", "9.753", "14.491", "14.491", "100"], ["2", "Recurrent (Non-wage)", "5.981", "6.126", "6.126", "100"], ["3", "Development", "0.900", "0.900", "0.900", "100"], ["", "**Total**", "**16.634**", "**21.517**", "**21.517**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Initial Budget UGX Bn", "Revised Approved Budget UGX Bn", "Warrants UGX Bn", "% age released"], "type": "table"}}, {"content": "Out of the total warrants of UGX.21.517Bn , I reviewed the utilization of warrants worth UGX.16.63 (77.1%) as summarised in the table below", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 2: Showing audited funds during the review", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Wage expenditure This area was comprehensively audited under the special audit of the payroll and a separate Paragraph is provided in this report under section 2 of this report", "11.157", "51.8"], ["2", "Focus area - (Procurement)", "2.563", "63.7"], ["3", "Outputs/activities selected for budget performance review", "2.910", "77.1"], ["", "**Total warrants audited**", "**16.63**", ""], ["", "**Total amount warranted**", "**21.517**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["SNo", "Details", "Actual expenditure - UGX Bn", "Cumulative %age"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review as shown in table 3.", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 3: Summary of audit observations on Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}, {"headings_1": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.463Bn during the year. \nHowever, by the end of the year only UGX.0.49Bn had been collected representing a 96.98% performance. \nUnder collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying Government resources for implementation of activities. \nThe Accounting Officer explained that the NTR not collected was attributed to breakdown of the radiology equipment which were later on repaired.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}, [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}], [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}], [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all budgeted NTR is collected and equipment contributing to NTR are well maintained. \nI advised the Accounting The entity had a revised approved budget of UGX.21.5Bn which was Officer to maintain the fully warranted representing 100% performance.", "metadata": {"headings": [{"headings_0": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, [{"headings_0": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2 Utilization of Warrants", "metadata": {"headings": [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.21.5Bn availed to the entity during \nlevel of performance and ensure that all appropriated funds are disbursed by MoFPED. \nI advised the Accounting the year, UGX.18.1Bn was utilized representing 84.2% utilization as Officer to ensure that shown in the table 4 below; \nrecruitments are initiated in a timely manner to", "metadata": {"headings": [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}], [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 4: Showing summary of utilization of received Warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme Warrants Utilizatio Varianc %age ensure timely utilisation (UGX) Bn \nn of e (UGX) performance of funds released. warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, [{"headings_0": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bn (UGX) Bn", "metadata": {"headings": [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human capital 21.5 18.1 3.4 84.2 Development \nTotal 21.5 18.1 3.4 84.2 \nThe warrants that were not utilized were meant for the following activity that was or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}], [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(BN UGX) utilization \n1 Human \n3.4 General staff Non-recruitment of capital \nsalaries for the critical cadres Developmen \ncritical cadres due to release of t \nnot recruited. funds to the entity two weeks to the end of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.4 \nNon utilisation of warrants defeats the purpose for which the supplementary was obtained", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}, [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1.3**", "**Output budgets** Regulation 11(2)(d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. observed that the budgets for all five (5) outputs assessed were supported by individual activity costing and budgets. **6: Showing the assessed outputs No Budget Budget Output** **Output Code** 320022 320023 320033 320009 320034 1 2 3 4 5 Immunization Services Inpatient Services Outpatient Services Diagnostic Services Prevention Rehabilitation services **Total** and **Budget \u2013 UGX Bn** 0.380 1.484 0.616 0.130 0.300 **2.91** I **Table**", "I advised the Accounting Officer to uphold the practice of ensuring that all outputs budgets have costed activity workplans."], ["**1.4**", "**Implementation of outputs** \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of twenty (20) activities worth UGX.2.91Bn and noted that all the five (5) outputs with (20) activities and expenditure worth UGX.2.91bn were fully implemented. Details in **Appendix 1.**", "I advised the Accounting Officer to uphold the practice of ensuring that all planned outputs are fully implemented"], ["", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "1.5", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Total", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled three (3) activities with a total expenditure of UGX.2.4 Bn. Below is a summary of my findings details of which are provided in Appendix 2.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Total", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 7: Summary of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "Human capital Develop ment", "Immuniz ations", "0.380", "Services were provided to more than the targeted beneficiaries by 140,496 beneficiaries. This was attributed to high patient volume in the facility", "The activity was implemented in a timely manner, as the planned target(quantity) and within Budget (No cost overruns)", "Management appreciates the commendation"], [null, null, "Admissio ns NICU to", "1.484", "Admissions services were provided to more than the targeted by 686 beneficiaries. This was attributed to Improved service delivery the Hospital, high patient volumes & Prevailing inflation increasing the cost of private by", "The activity was implemented in a timely manner, as the planned target (quantity) and within Budget (No cost overruns)", "Management appreciates the commendation"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Progra mme", "Activity details", "Total expendi ture (UGX) \u2018Bn", "Summary of findings", "Audit Remarks (Time, Quality, Quantity, Cost and Functionality)", "Management Response"], "type": "table"}}, {"content": [["", "services", "", "", null], ["Outpatie nts seen", "0.616", "Outpatients by the services were provided to more than the targeted by 23,206 beneficiaries. This was attributed to Improved service delivery Hospital, encouragement of mothers to adhere to the 8 ANC visits; Increased uptake of family services &Prevailing inflation increasing the cost of private services planning", "The activity was implemented in a timely manner, as the planned target (quantity) and within Budget (No cost overruns)", "Management appreciates the commendation"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to uphold the level of performance inregard to ensuring that activies of acceptable quality, quantity, cost and functionality are implemented in a timely manner. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for 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, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Kawempe National Referral Hospital, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, Kawempe National Referral Hospital had a cumulative wage budget of UGX.34,454,871,252 out of which a cumulative amount of UGX.30,862,676,858 was utilised as shown in table 9 below;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["2019/20", "6,341,989,016", "6,329,336,418", "12,652,598"], ["2020/21", "6,331,989,016", "6,160,439,305", "171,549,711"], ["2021/22", "7,636,169,093", "7,621,452,831", "14,716,262"], ["2022/23", "14,144,724,127", "10,751,448,304", "3,393,275,823"], ["**Total**", "**34,454,871,252**", "**30,862,676,858**", "**3,592,194,394**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["Years", "Budget \u2013 UGX", "Actual - UGX", "Un-utilized funds - UGX"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures and below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**10: showing a summary of the validation results of** 0 327 **Number of Individuals 328** **Details** Total Number of staff as per February 2023 payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number of employees who did not appear for headcount (no- shows) **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll - New records (G) **Overall Total covered (G+F)** Accounted for (on payroll) [D] Not Accounted for (Off-payroll) [E] **328** 0 **328** 0 1 Below are details of the validation results; **Amount (UGX) 869,613,059** 867,304,583 2,608,476 **869,613,059** **869,613,059** **staff** Out of 328 employees, a total of 327 (99.6%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. 1 (0.4%) employee on the payroll did not appear for the validation due to abscondment. A total of UGX.15,650,856 was irregularly paid to the employee between August 2022 and February 2023. The employee who was paid UGX.2,608,476 for February 2023 salary was removed from the payroll in consultation with the Accounting Officer. The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll. **Validation of Employees on the Entity Main payroll** Out of 328 employees on Kawempe National Referral Hospital February 2023 salary payroll, a total of 327 (99.6%) were fully verified, while 1 (0.4%) did not show up as summarized in the table 10 below; **Table** a) b)", "advised the Accounting Officer to periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders to timely deletion of those who have exited. ensure I"], ["**2.2**", "**Validation of Short-term/temporary staff** I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees.", "I advised the Accounting Officer to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["uphold the level of performance in regard to ensuring up-to- date employee lists for the short- term/temporary employees maintained. are However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. the 38 employees on Kawempe National Referral Hospital February 2023 salary payroll were fully verified as summarized in the table below; **11: Showing a summary of the validation results of Short- term/temporary staff** 0 38 **Number of Individuals** **Details** Total Number of staff as per February 2023 short-term payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number Accounted for of employees who (on payroll) [D] did not appear for Not Accounted headcount (no- for (Off-payroll) shows) [E] **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll \\- New records (G) **Overall Total covered (G+F)** **38** 0 **38** 0 0 **Amount (UGX)** 24,504,473 **24,504,473** **24,504,473** All the 38 short term employees who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll. All **Table** The", null], ["**2.3** Inconsistencies in Employee Details**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 10, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["uphold the level of performance in regard to ensuring up-to- date employee lists for the short- term/temporary employees maintained. are However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. the 38 employees on Kawempe National Referral Hospital February 2023 salary payroll were fully verified as summarized in the table below; **11: Showing a summary of the validation results of Short- term/temporary staff** 0 38 **Number of Individuals** **Details** Total Number of staff as per February 2023 short-term payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number Accounted for of employees who (on payroll) [D] did not appear for Not Accounted headcount (no- for (Off-payroll) shows) [E] **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll \\- New records (G) **Overall Total covered (G+F)** **38** 0 **38** 0 0 **Amount (UGX)** 24,504,473 **24,504,473** **24,504,473** All the 38 short term employees who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll. All **Table** The", null], ["**2.3** Inconsistencies in Employee Details**", ""], ["A total of 64 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short- term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Inconsistent This", "I advised the"], [null, "Accounting Officer to"], [null, "engage the affected"], [null, "staff and ensure that"], [null, "employee records are"], [null, "duly updated and"], [null, "brought to the"], [null, "attention of the"], [null, "appropriate"], [null, "authorities within a"], [null, "specified timeline for"], [null, "action."], [null, ""], ["advised the Accounting Officer to engage MoFPED and ensure all appropriated funds are released in time to ensure full utilization of the wage budget that I **2.4** **Utilization of the Wage Budget** I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.34,454,871,252 Budgeted and approved wage funds for the four financial years, only UGX.30,862,676,858 was spent giving rise to unspent balances amounting to UGX.3,592,194,394 as shown in the table 12 below; **12: Showing analysis of spending on budgeted wage funds** **Years** **Budget - UGX** Actual - UGX** 2019/20 2020/21 2021/22 6,341,989,016 6,331,989,016 7,636,169,093 6,329,336,418 6,160,439,305 7,621,452,831 **Un-utilized funds - UGX** 12,652,598 171,549,711 14,716,262 **Table**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 10, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["2022/23 **Total** 14,144,724,127 **34,454,871,252** 10,751,448,304 3,393,275,823 **30,862,676,858 3,592,194,394** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. Accounting Officer explained that: UGX.12,652,598 related to two officers transfered during the year but not replaced. not absorbed in 2020/2021 related to Doctors transferred from Kawempe Hospital to various Regional Referral Hospitals. UGX.14,716,262 related to a void EFT for Uganda Consumer Lenders Association for the month of May 2022; and was swept back at the end of year. was money meant for recruitment of critical cadres for FY2022/23. However, the money was released two weeks to the end of financial year as a supplementary. Management could not warrant the money in question since it could not be utilized and was swept back to Treasury. Failure The UGX.171,549,711 UGX.3,393,275,823", null], ["**2.5** Review of the Entity Staff Establishment**", ""], ["During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that out of 934 approved positions, a total of 327 positions were filled leaving a gap of 607 vacant positions. affects the effective service delivery to the patients. Accounting Officer explained that the Hospital is grossly understaffed at 35%. However, during FY 2023/2024, the Hospital received UGX 3.9billion for recruitment of critical positions but has not yet got clearance from Public Service. Understaffing The", "I advised the"], [null, "Accounting Officer to"], [null, "expedite the clearance"], [null, "process with the"], [null, "Ministry of Public"], [null, "Service in order to"], [null, "have the critical"], [null, "positions filled."], [null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": "Other matter", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 11, "level": 1}}, {"headings_1": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 11, "level": 1}}, {"headings_1": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, [{"headings_0": {"content": "Other matter", "page": 11, "level": 1}}, {"headings_1": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Findings from the Audit of Focus Areas", "metadata": {"headings": [{"headings_0": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Included in the warrants is a total figure of UGX.2,563,108,526 which I audited using two focus area approaches on Utilization and Maintenance of Medical Equipment and Management of Essential medicines, listed below are my findings. \n3.1", "metadata": {"headings": [{"headings_0": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 11, "level": 1}}, [{"headings_0": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Utilization and Maintenance of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}, {"headings_1": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 5.2.2 of National Medical Equipment Policy (2009), requires that for effective equipment management, proper equipment user and application training must be carried out for the Health Workers and Engineers and Technicians in the use, operation, care, handling and equipment maintenance. \nI interviewed the Biomedical Engineering team and established that they lacked training in use and maintenance of the following equipment;", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}, [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Automated Laboratory Equipment", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Radiology Imaging Equipment\n- Medical Gases Plumbing, Installation, Service and Repair\n- Mechanical Ventilation for ICU and NICU", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "These are critical medical equipment which must always have preventive maintenance to mitigate the possible fatal results on hospital patients in case of breakdown. \nThe Accounting Officer explained that the Hospital is grossly understaffed at 35% and in Engineering unit there is only one Biomedical Engineer to maintain the hospital equipment. This creates a big gap in terms of equipment maintenance and user trainings. However, the Biomedical Engineer has been tasked to come up with user training schedule effective FY2023/24. Also submission has been made to Health Service Commission for recruitment of another Biomedical Engineer.", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}, [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}]], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to make provisions in the annual budget and workplans for training of Biomedical Engineer and users of the medical equipment as planned. In addition, a follow up on submitted request to recruit another Biomedical Engineer with Health Service Commission should be made.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.2 Idle Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 5.2.2 of The National Medical Equipment Policy (2009) on Operation of Medical Equipment states that all health workers are responsible for ensuring that equipment is used well and maintained properly. I established that some medical equipment had not been utilized. Details are shown in Appendix 3. \nNone utilization of Medical Equipment leads to poor service delivery to patients and quick deterioration hence wastage of resources used to purchase them. \nThe Accounting Officer explained that Kawempe National Referral Hospital has inadequate funding for maintenance of Medical Equipment. The required budget for maintenance is about UGX.1.7b and only UGX.742M is allocated for this purpose. This leaves a very a big gap in terms of maintenance of the medical equipment in question.", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the relevant Committee of Health in Parliament and the MoFPED for appropriation of the required funding for the maintenance of all Hospital Medical Equipment to improve efficiency in the health service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 5.5 of National Medical Equipment Policy (2009) states the reasons for disposal to include obsolescence, uneconomical use, and lack of spare parts. \nI established that non-functional medical equipment fit for disposal remained within the hospital premises. Failure to dispose obsolete equipment leads to their further deterioration in value, increases risks of accidents and occupies the already limited storage space in the crowded hospital. \nThe Accounting Officer stated that the items in question were disposed of on 29 th July 2023 by public Auction method. The few obsolete beds that remained did not attract any bidder and management has written to Permanent Secretary MOH to have the said obsolete beds transferred to Wabigalo for storage.", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up the matter with the Permanent Secretary MoH so that space is created for other puposes. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Essential Medicines and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "According to the Procurement Plan for the year under audit, the Hospital was allocated UGX.5,500,000,000 for drugs and medical supplies through NMS. \nAnalysis of deliveries of drugs and medical supplies by NMS showed that only UGX.4,889,804,249 worth of drugs and medical supplies were delivered leaving UGX.610,195,751 worth of drugs and medical supplies not delivered. Details are shown in Appendix 4. \nFailure to deliver ordered drugs and medical supplies affects the provision vital medical services to patients. \nThe Accounting Officer explained that the Hospital Management submitted all the twelve (12) EMHS orders to NMS as per the monthly schedule worth the annual budget allocation of UGX.5.5Bn for FY2022/2023. \nThe Accounting Officer further explained that Hospital has consistently engaged NMS, on the un delivered supplies through the discrepancy delivery notes. Also management has had an engagement meeting with NMS management to discuss on the outstanding drug balance and a letter to this effect was written requesting for same.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}, [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}], [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}], [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with NMS to ensure that all undelivered drugs for which NMS had been paid are delivered to Kawempe NRH.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kawempe National Referral Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Hospital's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Hospital's ability to continue as a going concern. 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's report. However, future events or conditions may cause the Hospital to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "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. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safegurads applied. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOther Reporting Responsibilities \nIn accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect have been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}]], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Kawempe NRH with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material finding in respect of the compliance criteria for the applicable subject matters are as follows; \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}]], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inadequate and inappropriate storage facilities", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of Chapter 5 of the EMHS Manual 2019 states that Essential Medicines and Health Supplies should be stored appropriately in order to maintain their potency and quality. I established that the Hospital stores space is inadequate to sufficiently accommodate delivery of medicines and medical supplies. This has resulted in the storage of supplies in containers and corridors when the stores are filled. \nPoor storage can result in deterioration or the development of poisonous degradation products that can be hazardous to the patient. \nThe Accounting Officer explained that they engaged Ministry of Finance Planning and Economic Development, Ministry of Health and Parliament to provide funding for acquisition of land in immediate neighbourhood for expansion. Besides as a mitigation measure, management has tried to improvise storage facility by acquiring containers.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}], [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of lobbying for funding through the stated authorities for acquisition of land in the neighbourhood for expansion. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Develop ment", "02 Population Health, Safety and Managemen t", "1203010301 RMNCAH Sharpened Plan funded", "320023 Services Inpatient", "1.484", "6", "6"], [null, null, null, null, "320033 Outpatient Services", "0.616", "4", "4"], ["", "", "", "1203010513 Laboratory quality management system in place", "320009 Diagnostic Services", "0.130", "3", "3"], ["", "", "", "1203010518 Target population fully immunized", "320022 Immunization Services and Out reaches", "0.380", "3", "3"], ["", "", "", "1203010509 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases", "320034 Prevention and Rehabilitation services", "0.300", "4", "4"], ["", "", "", "", "", "**2.91**", "**20**", "**20**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["N o.", "Program", "Sub- program", "PIAP-out", "Budget Out-put", "Total Out- put expenditur e UGX \u2018000\u201d", "Total No of activiti es", "Number of fully implement ed activities"], "type": "table"}}, {"content": "Appendix 2: Service delivery/Summary of Inspections", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Service delivery/Summary of Inspections", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Immunizations", "0.380", "Immunization services were provided to more than the targeted beneficiaries by 140496 beneficiaries. This was attributed to high patient volume in the facility"], ["2", "Inpatient Services(admission to Admissions to NICU)", "1.484", "Admissions services were provided to more than the targeted by 686 beneficiaries. This was attributed to Improved service delivery by the Hospital, high patient volumes &Prevailing inflation increasing the cost of private services"], ["3", "Outpatient", "0.616", "Outpatients services were provided to more than the targeted by 23206 beneficiaries. This was attributed to Improved service delivery by the Hospital, Encouragement of mothers to adhere to the 8ANC visits; Increased uptake of family planning services &Prevailing inflation increasing the cost of private Services."], ["4", "Prevention Rehabilitation services and", "0.300", ""], ["5", "Diagnostic Services", "0.130", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Service delivery/Summary of Inspections", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Total expenditure UGX ( \u2018000)", "Summary of findings"], "type": "table"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["LIST OF ACRONYMS - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the approved budget for FY 2022/23 - 1", " 2.0 Management of the Government Salary Payroll - 5", "Other matter - 8", " 3.0 Findings from the Audit of Focus Areas - 8", "Other Information - 10", "Management Responsibilities for the Financial Statements - 10", "Auditor's Responsibilities for the audit of the Financial Statements - 11", "Other Reporting Responsibilities - 12", "Report on the Audit of Compliance with Legislation - 12", " 4.0 Inadequate and inappropriate storage facilities - 12", "Appendices - 14", "Appendix 1: Implementation of Planned Outputs - 14", "Appendix 2: Service delivery/Summary of Inspections - 14", "Appendix 3: Idle Medical Equipment - 15", "Appendix 4: Un-delivered Medicines and Health Supplies - 15"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Kazo District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kazo District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..a705692d01f75f10e6c5c2174ab3e1291219f7a5 --- /dev/null +++ b/reports/chunks/Kazo District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAZO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023.", "metadata": {"headings": [[]], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT GIyar,", "metadata": {"headings": [{"headings_0": {"content": "ORT GIyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORT GIyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORT GIyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents \nPage Te cence ii creepers rar as RES SR RES RE", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iii EEE OP TINIOIN rss 1 siresenaccareanivta ts cincannd nsnhanennnnsaaannnennamsnnnansnensnetinenmannenransnnzncenamenata ens te easnnasanaatesnnaneensnnmnmnesnasiesn BASIS FOR OPINION \n1 scccssssssn seri xan ssauscrcnwan os sassiecnsnniniscssndnnsasdonansancanerananancnananavannsmannesasnadaaeindacanonaranens KEY AUDIT MATTERS \n1 na a a un 1.0 Implemertallen of tite Approved Bidet \n1 nennen 20 Management ef the Government Salary Payrell.ucununseunsunenummunnnnen 8 ERRHRSEE OF BAT TER \n11 euere em 3.0 \nChange in Accounting Treatment for Non-current Assets... 11 > \n12 sess anennaReses src eae een eRRRNnEnEiEa RENE ARrRRENOREREIGERNR 4.0 Implementation of Key Government Grants/PrograMmMe ..........ccccccccccsesesseseseeseeeseeseeess 12 4.1 \nList of Acronyms . ee \nAcronym Meaning \nDLG \n\u0131 District Local Government \\|", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 3, "level": 11}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ne \n2 \\| \n\\|GoU\\_\\_\\_\\_\\_\\_\\_\\| Government of Uganda IHCMS \\| Human Capital Management", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 3, "level": 11}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "oe", "page": 3, "level": 11}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "oe", "page": 3, "level": 11}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System nn", "metadata": {"headings": [{"headings_0": {"content": "System nn", "page": 3, "level": 1}}, {"headings_1": {"content": "oe", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \na \n\\| International Organization of Supreme Audit Institutions \n\\_", "metadata": {"headings": [{"headings_0": {"content": "System nn", "page": 3, "level": 1}}, {"headings_1": {"content": "oe", "page": 3, "level": 11}}, [{"headings_0": {"content": "System nn", "page": 3, "level": 1}}, {"headings_1": {"content": "oe", "page": 3, "level": 11}}], [{"headings_0": {"content": "System nn", "page": 3, "level": 1}}, {"headings_1": {"content": "oe", "page": 3, "level": 11}}], [{"headings_0": {"content": "System nn", "page": 3, "level": 1}}, {"headings_1": {"content": "oe", "page": 3, "level": 11}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 3, "level": 4}}, {"headings_1": {"content": "System nn", "page": 3, "level": 1}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ARPS", "metadata": {"headings": [{"headings_0": {"content": "[ARPS", "page": 3, "level": 3}}, {"headings_1": {"content": "| INTOSAI", "page": 3, "level": 4}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Integrated Personnel and Payroll system \n0.0.0.1 \nLISSAIs \\_ of Supreme = \nres International Standards", "metadata": {"headings": [{"headings_0": {"content": "[ARPS", "page": 3, "level": 3}}, {"headings_1": {"content": "| INTOSAI", "page": 3, "level": 4}}, [{"headings_0": {"content": "[ARPS", "page": 3, "level": 3}}, {"headings_1": {"content": "| INTOSAI", "page": 3, "level": 4}}], [{"headings_0": {"content": "[ARPS", "page": 3, "level": 3}}, {"headings_1": {"content": "| INTOSAI", "page": 3, "level": 4}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Audit", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 3, "level": 4}}, {"headings_1": {"content": "[ARPS", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions", "metadata": {"headings": [{"headings_0": {"content": "Institutions", "page": 3, "level": 1}}, {"headings_1": {"content": "Audit", "page": 3, "level": 4}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014", "metadata": {"headings": [{"headings_0": {"content": "Institutions", "page": 3, "level": 1}}, {"headings_1": {"content": "Audit", "page": 3, "level": 4}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM | |", "metadata": {"headings": [{"headings_0": {"content": "LGFAM | |", "page": 3, "level": 3}}, {"headings_1": {"content": "Institutions", "page": 3, "level": 1}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting", "metadata": {"headings": [{"headings_0": {"content": "LGFAM | |", "page": 3, "level": 3}}, {"headings_1": {"content": "Institutions", "page": 3, "level": 1}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Manual,", "metadata": {"headings": [{"headings_0": {"content": "Manual,", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM | |", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ZOO", "metadata": {"headings": [{"headings_0": {"content": "Manual,", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM | |", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "She sets", "metadata": {"headings": [{"headings_0": {"content": "She sets", "page": 3, "level": 8}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 4}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LGFAR Local and Accounting 2007. \n\\| Government Financial Manual, \n\\| \n\\_LGPPDA \\| Government Public Procurement and \n\\| Local Disposal Authority \\_ \\| DLG District Local Government. \n\\_", "metadata": {"headings": [{"headings_0": {"content": "She sets", "page": 3, "level": 8}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 4}}, [{"headings_0": {"content": "She sets", "page": 3, "level": 8}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 4}}], [{"headings_0": {"content": "She sets", "page": 3, "level": 8}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 4}}], [{"headings_0": {"content": "She sets", "page": 3, "level": 8}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 4}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 3, "level": 11}}, {"headings_1": {"content": "She sets", "page": 3, "level": 8}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n. \nLLG Lower Local Governments LR Local Revenue \na a", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 3, "level": 11}}, {"headings_1": {"content": "She sets", "page": 3, "level": 8}}, [{"headings_0": {"content": "nn", "page": 3, "level": 11}}, {"headings_1": {"content": "She sets", "page": 3, "level": 8}}], [{"headings_0": {"content": "nn", "page": 3, "level": 11}}, {"headings_1": {"content": "She sets", "page": 3, "level": 8}}], [{"headings_0": {"content": "nn", "page": 3, "level": 11}}, {"headings_1": {"content": "She sets", "page": 3, "level": 8}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "flee", "metadata": {"headings": [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoES Ministry of. Education \nNEN \n\\| \\| Economic Development \n\\| of Planning bin \nMoFPED Ministry Finance, and \n5 \nar Social \\_\\_\\| \nMoGLSD \\| Ministry of Gender, Labour and Development \n\\| \n'MoLG Ministry of Local Government \n\\_ \nee \\_\\_\\| \nHEIGDMANT 22. Ministry of and Veteran", "metadata": {"headings": [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}, [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}], [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}], [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}], [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}], [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Defence", "metadata": {"headings": [{"headings_0": {"content": "Defence", "page": 3, "level": 3}}, {"headings_1": {"content": "flee", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Affairs. ee", "metadata": {"headings": [{"headings_0": {"content": "Affairs. ee", "page": 3, "level": 1}}, {"headings_1": {"content": "Defence", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "Affairs. ee", "page": 3, "level": 1}}, {"headings_1": {"content": "Defence", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ke", "metadata": {"headings": [{"headings_0": {"content": "Ke", "page": 3, "level": 11}}, {"headings_1": {"content": "Affairs. ee", "page": 3, "level": 1}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; \nNAA \nNational Audit Act \n- \n\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "Ke", "page": 3, "level": 11}}, {"headings_1": {"content": "Affairs. ee", "page": 3, "level": 1}}, [{"headings_0": {"content": "Ke", "page": 3, "level": 11}}, {"headings_1": {"content": "Affairs. ee", "page": 3, "level": 1}}], [{"headings_0": {"content": "Ke", "page": 3, "level": 11}}, {"headings_1": {"content": "Affairs. ee", "page": 3, "level": 1}}], [{"headings_0": {"content": "Ke", "page": 3, "level": 11}}, {"headings_1": {"content": "Affairs. ee", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "INTR Non-Tax Revenue", "page": 3, "level": 5}}, {"headings_1": {"content": "Ke", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bi", "metadata": {"headings": [{"headings_0": {"content": "Bi", "page": 3, "level": 11}}, {"headings_1": {"content": "INTR Non-Tax Revenue", "page": 3, "level": 5}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u", "metadata": {"headings": [{"headings_0": {"content": "Bi", "page": 3, "level": 11}}, {"headings_1": {"content": "INTR Non-Tax Revenue", "page": 3, "level": 5}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PBS Program", "metadata": {"headings": [{"headings_0": {"content": "PBS Program", "page": 3, "level": 3}}, {"headings_1": {"content": "Bi", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budgeting \\_\\_ System a \u2014\\_ \nnen a Ta \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PBS Program", "page": 3, "level": 3}}, {"headings_1": {"content": "Bi", "page": 3, "level": 11}}, [{"headings_0": {"content": "PBS Program", "page": 3, "level": 3}}, {"headings_1": {"content": "Bi", "page": 3, "level": 11}}], [{"headings_0": {"content": "PBS Program", "page": 3, "level": 3}}, {"headings_1": {"content": "Bi", "page": 3, "level": 11}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDU ee Procurement & Disposal Unit", "metadata": {"headings": [{"headings_0": {"content": "PDU ee Procurement & Disposal Unit", "page": 3, "level": 2}}, {"headings_1": {"content": "PBS Program", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "er RL \nH \nPFMA Public Finance Management Act \n\u2014\u2014 \nne", "metadata": {"headings": [{"headings_0": {"content": "PDU ee Procurement & Disposal Unit", "page": 3, "level": 2}}, {"headings_1": {"content": "PBS Program", "page": 3, "level": 3}}, [{"headings_0": {"content": "PDU ee Procurement & Disposal Unit", "page": 3, "level": 2}}, {"headings_1": {"content": "PBS Program", "page": 3, "level": 3}}], [{"headings_0": {"content": "PDU ee Procurement & Disposal Unit", "page": 3, "level": 2}}, {"headings_1": {"content": "PBS Program", "page": 3, "level": 3}}], [{"headings_0": {"content": "PDU ee Procurement & Disposal Unit", "page": 3, "level": 2}}, {"headings_1": {"content": "PBS Program", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Regulations. _ se", "metadata": {"headings": [{"headings_0": {"content": "Regulations. _ se", "page": 3, "level": 4}}, {"headings_1": {"content": "PDU ee Procurement & Disposal Unit", "page": 3, "level": 2}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nPFMR\\_ \u0131 Public Finance Management \\|", "metadata": {"headings": [{"headings_0": {"content": "Regulations. _ se", "page": 3, "level": 4}}, {"headings_1": {"content": "PDU ee Procurement & Disposal Unit", "page": 3, "level": 2}}, [{"headings_0": {"content": "Regulations. _ se", "page": 3, "level": 4}}, {"headings_1": {"content": "PDU ee Procurement & Disposal Unit", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ne", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 3, "level": 11}}, {"headings_1": {"content": "Regulations. _ se", "page": 3, "level": 4}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public \nAssets een ibs. seats PPDA", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 3, "level": 11}}, {"headings_1": {"content": "Regulations. _ se", "page": 3, "level": 4}}, [{"headings_0": {"content": "ne", "page": 3, "level": 11}}, {"headings_1": {"content": "Regulations. _ se", "page": 3, "level": 4}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UCF ____| Uganda Consolidated Fund _ Fiscal ss Transfers Program Results", "metadata": {"headings": [{"headings_0": {"content": "UCF ____| Uganda Consolidated Fund _ Fiscal ss Transfers Program Results", "page": 3, "level": 1}}, {"headings_1": {"content": "ne", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UgIFT Uganda Intergovernmental for", "metadata": {"headings": [{"headings_0": {"content": "UCF ____| Uganda Consolidated Fund _ Fiscal ss Transfers Program Results", "page": 3, "level": 1}}, {"headings_1": {"content": "ne", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 3, "level": 11}}, {"headings_1": {"content": "UCF ____| Uganda Consolidated Fund _ Fiscal ss Transfers Program Results", "page": 3, "level": 1}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX \u201a\\| Uganda Shilling \\_", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 3, "level": 11}}, {"headings_1": {"content": "UCF ____| Uganda Consolidated Fund _ Fiscal ss Transfers Program Results", "page": 3, "level": 1}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FY Financial Year", "metadata": {"headings": [{"headings_0": {"content": "FY Financial Year", "page": 3, "level": 3}}, {"headings_1": {"content": "_|", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "FY Financial Year", "page": 3, "level": 3}}, {"headings_1": {"content": "_|", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "URF |", "metadata": {"headings": [{"headings_0": {"content": "URF |", "page": 3, "level": 3}}, {"headings_1": {"content": "FY Financial Year", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Road Fund 7 \\| HC Health Centre", "metadata": {"headings": [{"headings_0": {"content": "URF |", "page": 3, "level": 3}}, {"headings_1": {"content": "FY Financial Year", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OPD", "metadata": {"headings": [{"headings_0": {"content": "OPD", "page": 3, "level": 3}}, {"headings_1": {"content": "URF |", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out-patient", "metadata": {"headings": [{"headings_0": {"content": "Out-patient", "page": 3, "level": 3}}, {"headings_1": {"content": "OPD", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Department", "metadata": {"headings": [{"headings_0": {"content": "Department", "page": 3, "level": 4}}, {"headings_1": {"content": "Out-patient", "page": 3, "level": 3}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Department", "page": 3, "level": 4}}, {"headings_1": {"content": "Out-patient", "page": 3, "level": 3}}, [{"headings_0": {"content": "Department", "page": 3, "level": 4}}, {"headings_1": {"content": "Out-patient", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___|", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 3, "level": 11}}, {"headings_1": {"content": "Department", "page": 3, "level": 4}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/C________\\Subcounty", "metadata": {"headings": [{"headings_0": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}, {"headings_1": {"content": "___|", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}, {"headings_1": {"content": "___|", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \nnn \\_ \non \n2 \nte", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}, [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}], [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}], [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RE Fe", "metadata": {"headings": [{"headings_0": {"content": "RE Fe", "page": 3, "level": 8}}, {"headings_1": {"content": "eee", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 . \n.", "metadata": {"headings": [{"headings_0": {"content": "RE Fe", "page": 3, "level": 8}}, {"headings_1": {"content": "eee", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 3, "level": 11}}, {"headings_1": {"content": "RE Fe", "page": 3, "level": 8}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an!", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 3, "level": 11}}, {"headings_1": {"content": "RE Fe", "page": 3, "level": 8}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Se \neee nn \n\\_ \nREPORT OF THE AUDITOR GENERAL - \nON THE FINANCIAL STATEMENTS OF KAZO 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 Kazo 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 Kazo 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": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}, [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}]], "page": 3, "document_name": "Kazo 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. \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 Kazo 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. 26,161,223,622 out of which UGX. 24,707,957,313 was warranted as shown below; \nE Details Budget Warrants % funding SN UGX UGX \n\\| 1 Recurrent (Wage) \n14,811,321,893 14,811,321,893 100% \n2 Recurrent (Non-wage) 5,506,699,785 4,262,158,478 77% \n[3 Development \n5,843,201,944 5,634,476,942 \\| 96% \\|", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}, [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}]], "page": 4, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Total", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 26,161,223,622 \\| 24,707,957,313 \\| 94% \\| \nOut of the total warrants of UGX. 24,707,957,313 I reviewed the utilisation of warrants worth UGX.18,545,313,562 (75%) as summarised in the table below \nSn Details Actual Cumulative Actual Cumulative expenditure expenditure \u2018UGX\u2019 %age out of UGX) \u2014 total warrants 1 Wage expenditure (Payroll 13,476,747,600 13,476,747,600 55%", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}, [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}]], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- audit/FS-audit) \u2014 \u2014- 2 Theme area-PDM 189,349,928 55% expenditure audited 13,666.097.528 eu \n3 Focus area-Education grant - \nFormerly SFG 267,857,609 13,933,955,137", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "56% \nFY FOCUS te Microscale 157,240,075 57% irrigation projects cng 14,091,195,212 \n5 Focus area-Transitional \ndevelopment grant - Health 537,479,046 14,628,674,258 59% Adhoc \n6 Focus area-UGIFT DER \\|, 66%", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}, [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}]], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "16,268,374,385", "metadata": {"headings": [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Focus area-Water \\| development grant \\{Piped \nwater, and Rural water and 871,603,875 17,139,978,260 \\| \n69% Sanitation grant) \n8 Outputs/activities under \\| \nbudget performance review \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local revenue of I advised to the UGX.840,376,841 however; by the end of the year, only UGX.569,819,178 Accounting Officer to had been collected representing 67.8% performance. The summary is in the address \nthe table below and the details are in appendix 1. \nchallenges that affect Source Approved Actual Variance \\| revenue collection budget Collections \ntimely to improve the Tax Revenues 162,099,884 132,276,437 29,823,447 \nlocal \nrevenue \nperformance Non-Tax 678,276,957 437,542,741 240,734,216 Revenues", "metadata": {"headings": [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], "page": 6, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "840,376,841 569,819,178 270,557,663 \nThe DLG over collected revenue from Local Service Tax and Other property income which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the Budget un-implemented amount activities \n1 16060502 To Monitor sub Monitoring of sub 242,573,663 Administrative counties and transfer counties, \nsupport \nof local revenue to \nMaintenance of services LLGs \nsub county roads, enhanced \nAllowances for sub \ncounty councils \nsub county \nsecretaries \n2 010008 Train officers under To induct newly 10,000,000 Capacity the National Service appointed staff \n\\| \nStrengthening Scheme \\| 3 000006 To facilitate collection To mitigate \n7,653,000 Planning and \nand distribution of tree climate change \nBudgeting \nseedlings across the \nand design district \nservices district and district physical plan \nphysical planning of \nthe district \n4 320145 To Facilitate To promote mind 6,897,000 Response to Communicate strategy set change in \nGender based on promotion of \ncommunities and violence norms, values and prevention of \nNo Observation Recommendation interventions and markets are now operating normally \n1.2 Performance of GOU warrants \nI advised the The DLG had an approved budget of UGX. 26,161,223,622 to implement the Accounting Officer to various programmes, out of which UGX. 24,707,957,313 was warranted ensure that the resulting in a shortfall of UGX. 1,453,266,309 representing 94% performance. \naffected activities are The performance of warrants for each of the programmes is shown in the table rolled over to the", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}, [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below,", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], "page": 7, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "next budget for Details Approved Warrants Variance implementation. Budget \n(UGX) \n= \nAgro-Industrialization 1,419,989,128 1,419,989,128 - \nNatural Resources, 1,404,634,471 1,396,981,471 7,653,000 Environment, Climate \nChange, Land \nPrivate Sector Development 102,086,259 101,586,259 500,000 100 \nEe Transport 821,548,096 602,911,943 218,636,153 73 Infrastructure And Services \nHuman Capital Development 17,190,678,090 16,539,249,095 651,428,995 Public Sector Transformation 1,739,277,610 1,723,326,769 15,950,841 \nCommunity Mobilization And 274,526,928 245,298,425 29,228,503 Mindset Change \nGovernance And Security 2,803,025,411 2,276,410,141 526,615,270 F Development Plan I 405,457,629 402,204,082 3,253,547 Implementation \nTotal expenditure I 26,161,223,622 24,707,957,313 1,453,266,3 \noo \\| \nThe UGX. 1,453,266,309 that was not warranted was meant for some of the following activities which were either partially or not implemented at all; Program Amount not Activities Purpose and impact of warranted not the unimplemented /partially activity \nimplemente \nd \n651,428,995 \n\\| Immunization To improve the Capital community\u2019s health \nNo Observation Recommendation \nAs a result of failure to warrant the budgeted funds, the district could not implement the following; \ne The communities were denied the opportunity to immunize against the killer diseases hence exposure to the immunizable diseases. \ne Some community access roads were not maintaied Denied the Population access to markets for their agricultural products. \nThe Accounting Officer explained that these were donor funds and Uganda Road Fund releases that were not received during the financial year. However, unimplemented activities have been rolled over to the subsequent financial year of 2023/2024. \n1.3 Utilization of Warrants \nI advised the Out of the total warrants of UGX. 24,707,957,313 availed during the year, Accounting Officer to UGX. 20,824,652,723 was utilized by the entity resulting in un-utilized warrants expedite \nthe of UGX. 3,883,304,590 representing utilization of 84% as shown in the table recruitment process below; \nupon uplift of the ban aimed at ensuring full Details \nWarrants Utilization of Variance %age utilisation of the wage Warrants (UGX) (UGX) performa ceiling and warrants", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}, [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nce", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], "page": 8, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to improve provision Agro-Industrialization 1,419,989,128 1,335,456,950 84,532,178 of health service delivery. \nNatural Resources, 1,396,981,471 1,216,573,649 180,407,822 \nEnvironment, Climate \nChange, Land \nI further advised the Private Sector Development 101,586,259 47,108,891 54,477,368 \nAccounting Officer to Integrated Transport 602,911,943 703,180,698 ensure that all Infrastructure And Services \n100,268,755 \naffected activities are Human Capital Development 16,539,249,09 13,633,493,205 2,905,755,8 \nrolled over and funds 5 \n90 \nfollowed up for re- Public Sector Transformation 1,723,326,769 948,423,236 774,903,533 \nvoting with MoFPED Community Mobilization And 245,298,425 194,092,608 51,205,817 \nin the subsequent Mindset Change financial year. Governance And Security 2,276,410,141 2,377,013,937 \n104% 100,603,796 \nDevelopment Plan 402,204,082 369,309,549 32,894,533 92% Implementation \nTotal expenditure 24,707,957, 20,824,652,72 3,883,304, 84% 313 3 590 \nThe warrants that were not utilized were meant for the key activities that were partially or not implemented at all as detailed in Appendix 2 \nAs a result of failure to utilise warrants; \ne The communities of Engari and Kyampangara Sub counties were denied health service delivery \ne The community of Burunga Sub county were denied education \n\u2018\\| Observation = Recommendation been completed. \nAppropriate performance indicators and targets in the work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 \nstates that the work plan of a vote shall indicate the key performance \nindicators to be used to gauge the outputs. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 6 outputs with a total of 17 activities. I noted the following; \ne 6 outputs with 17 activities had clear performance indicators and targets.as summarized in the table below and detailed in appendix 3 \nTable showing performance indicators and targets \nCategory of No. of No of No. of No of Expe % outputs output activi activities nditu Quantif s ties Activities without re ication sample in the with clear Amo of \nd outp clear performan unt output uts performa ce (UGX s nee indicators ) Bn indicator and \ns and targets \ntargets \nFully anime 6 eT 7 \\| 0 477 \\| 100% \nb \noutputs \nTotal 7% 17 7 4.77 100%", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}, [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}]], "page": 8, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Implementation of outputs \nI advised the I assessed the implementation of six (6) outputs with seventeen (17) activities Accounting Officer to worth UGX.4,776,735,498 that were fully quantified and noted that; \nensure close e Three (3) output with five (5) activities and expenditure worth UGX. monitoring of the 470,268,959 was fully implemented. \nconstruction projects e Two (2) outputs with ten (10) activities worth UGX.3,956,301,500 and contractors to were partially implemented. Out of 10 activities, the entity fully expedite completion implemented eight (8) activities, one (1) activity was partially of the incomplete implemented while one (1) activity was not implemented \nprojects. The signing e One (1) output with two (2) activities worth UGX.350,165,039 was of an MOU with UPDF not implemented at all. \nEngineering brigade should always be Table \nNo \\|-Observation Recommendatien- \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.", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}, [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}]], "page": 9, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of a piped water system at Akashayi\n2. Renovation works at Burunga HC111\n3. Extra works at Kazo HC1V\n4. Construction of Burunga Seed School", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 3 for details. \nThe Accounting Officer explained that the partial implementation was caused by non-completion of works by the contractors by end of financial year. However, these funds have been re-voted and projects were rolled over to this financial year. Upgrade of facilities have been completed \nHe further explained that delayed procurement by the center and UPDF engineering brigade. However, these funds have been re-voted and projects were rolled over to the financial year 2023/2024 for implementation \n1.6 \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: \n1.6.1 The service delivery under focus areas \nI sampled nine (9) out of seventeen (17) activities in five (5) focus areas with a total expenditure of UGX.2,526,502,753 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 \u2018\\| Key Observation \nKey \nrecommendation(s) \nWater \ne Construction of piped water eI advised the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}, [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}]], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "system phase 2 at Akashayi was \nto expedite the completion of the grant not completed project \nDenied the community of Kyampangara safe water \nTransitional \neRenovation - works \u00ab at Burunga el advised \u2018The Accounting Officer to development HC111 and completion of extra expedite implementation of the grant - Health works at Kazo HC1V were not activities \nAdhoc \nimplemented \nDelayed health service delivery to the beneficiaries \nUganda Inter- Construction of Burunga Seed eI advised The Accounting Officer to Governmental Secondary School was not expedite implementation of the Fiscal Transfers implemented \nactivities \n(UGIFT) \nDelayed education service delivery to the beneficiaries \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKazo District had a wage budget of UGX.14,811,321,893 out of which UGX. 12,425,871,496 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.13,158,230,972 and I advised the obtained supplementary funding of UGX.1,653,090,921 resulting into Accounting Officer to a revised wage budget of UGX.14,811,321,893 which was all \nThe Accounting Officer exp!ained-that-the wage under absorption was caused by the blanket ban on recruitment, failure to attract staff to respond to the district advertisement and late release of wage funds which could not be utilized in one month.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}]], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll \nI advised the The District had 1,105 employees on the IPPS payroll of which 1,086 Accounting Officer to (98%) were fully verified while 19 (2%) did not show up. \nundertake the following; \nIn addition, 58 individuals had not accessed the payroll by end of \nJune, 2023. These were captured as new records in my determination e \nInitiate a process of the District wage bill. \nof deleting these names on the The following observations were made; \npayroll. For staff a) Out of 1,086 (98%) employees appeared for the validation \non transfer of exercise and presented all the pre-requisite documents to confirm \nservice, the their existence and regularity of recruitment.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}]], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting \nOfficer should initiate a process b) A total of 19(2%) employees on the payroll did not appear for \nof transfer of the validation and were categorised as follows; \nsalary payment 4 employees who did not appear for the headcount were \nto their new duty accounted for by the Accounting Officer as being away for \nstations. \ngenuine reasons which included official leave at the time of e To always liaise with the relevant validation. \nstakeholders to 15 employees were confirmed to have exited the District due to: \nensure prompt death, dismissal, abscondment, retirement, transfer of service, \nupdates of the and those who are known to the Accounting Officer but failed to \npayroll going appear for validation without justification. \nforward. A follow-up of the There was no payment of salary to employees in question after \naffected staff should \nexit from the District. \nimmediately be made", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}]], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "c) 58 individuals whose names were not on the District\u2019s payroll by \nmanagement so June 2023, appeared for the validation exercise. These \nas to have them individuals were included on the validated payroll, upon access the confirmation by the Accounting Officer regarding their status. \npayroll. \ne To engage the affected staff and The Accounting Officer explained that some of the verified \nensure \nthat individuals not on the District's payroll were new recruits who had \nemployee records recently been appointed and others could not access because of \nare duly updated a system issue. \nand brought to the attention of \nservice. \nspecified timeline for appropriate action. The Accounting Officer explained that these inconsistences originated \nfrom the documents used to access payroll before introduction of \nNational IDS. He added that, they have embarked on the process of \nupdating dates of birth captured in the Integrated Personnel and \nPayroll System (IPPS) with those captured by NIRA.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}]], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "La", "metadata": {"headings": [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures \nI advised the I undertook other special audit procedures to review the accuracy of Accounting Officer to the payroll including planning, budgeting and payments for the period take the following of four years (2019/2020-2022/2023). \nactions; \nTo reconcile T noted that; \npayrolls on a a) 1,602 employee records were captured on wrong scale/notches \nmonthly basis to leading to over computations and under computations. \nensure that \nb) Over-remittance of UGX.67,997,259 and under-remittance of \nsalaries are paid accurately as per UGX.54,049,427 of statutory deductions made by the entity \nwere \nthe salary scales during the period. \nand budget for c) Over-remittance of UGX.2,113,319 and under-remittance of UGX. \nannual salary 59,210,808 of non-statutory deductions were made by the entity \nincrements \nduring the period. \nwhere necessary. In addition, the The Accounting Officer explained that this was caused by \nIPPS system", "metadata": {"headings": [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}, [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "non-", "metadata": {"headings": [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should \nbe automation of salary annual increments. They requested Ministry of \nreviewed to Public service to ensure automation of annual salary increments is \nautomate the restored on IPPS. \nincrements since they are based Additionally, he explained that the under payments of PAYE and LST \non individual were from staff who exited service, through abscondment, death, \nappointment resignation or retirement, and their names not being removed from \nanniversaries. \nthe payroll immediately because of system issues however their \nFurthermore, overpaid \nsalaries and deductions were pended on IFMS while their records still \namounts should appeared on payroll on those particular months. So there was no \nbe recovered actual under payment. \nfrom \nbeneficiaries, while underpayments should \nbe budgeted for and paid. \nEnsure that the salary arrears position \nis verified by Internal Auditor General and a \nwith a view of \nrecovery \ne To put in place controls \nto ensure that non- statutory deductions are always accurately computed and promptly paid as per the payroll register. \nBesides, the amounts over remitted should be followed up with a view of \nrecovery. \ne) Review of the DLG Staff Establishment \nI advised the Accounting Officer to Review of the establishment revealed; \nengage the District i. \nOut of 140 approved positions, a total of 86 positions were Service Commission, filled leaving a gap of 54 vacant positions. \nthe Ministry of Public Service and MoFPED ii. The entity did not have an approved and costed staff to have the vacant establishment for primary, secondary and tertiary institutions positions filled. I while the staff structure for health facilities issued by further advised the Ministry of Health was not incorporated into the district Accounting Officer to approved structure. \nengage the Ministry of Public Service to develop \nand The Accounting Officer the Accounting Officer explained that Kazo implement \na was a new District and recruitment to fill the 54 vacant positions was consolidated costed being done on the basis of availability of resources. \nstaff structure for the District. \nEMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nChange in Accounting Treatment for Non-current Assets", "metadata": {"headings": [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}, [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}]], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "metadata": {"headings": [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], "page": 14, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on \n\"= However, as stated in Note 25 of the financial statements, neither the-comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter. \nOTHER MATTER \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}, [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}]], "page": 14, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nKazo District budgeted and received UGX.1,042,234,208 (100%) for the financial year 2022/23 out of which UGX.871,603,875 (86%) was spent resulting into unspent balance of UGX.142,630,333 (14%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category \nActivity Planned quantity Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and Sanitation Sub-Grant 4 4 \n4 (traditional component) \n2 Piped Water Sub-Grant (UgIFT 2 2 \n2 component) \\_ \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the \noe Approval-of-the project designs. All two-2 out of 2 (100%) of the projects-- - --- -\u00bb-- implemented had their designs approved by the Ministry of Water and Environment. \nInspection of a sample of 2 implemented project with a total expenditure of \noe \nUGX.586,701,073 indicated that the projects exist. \no All boreholes fitted with hand pumps had a minimum yield of 500litres/hour. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.3 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \no The proposed investments are derived from the approved LG Development Plan. \nprescribes the thresholds for allocation of rural water and sanitation sub-grant oe \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. \nstipulates that LGs should prioritise water supply investments for sub-counties oe \nthat have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Kazo DLG and noted the following; \no 4 ongoing UGFIT projects (seed schools and health centre upgrades) had not been provided with water sources that were accessible by the local community. Table below refers. \nUGIFT Project Water source Community Audit Conclusion \nplace and status \n(name) and accessibility to \nNkungu HC111 \nRain water harvest \nwater s status \nNkungu S/C,Nkungu Not connected with tank Central running water Kyampangara HC111 \nRain water harvest Kyampangara S/C \nNot connected with tank running water 3 Kyengendo HC111 Rain water harvest Engari S/C \nNot connected with tank running water Engari HC111 \nRain water harvest Engari S/C \nNot connected with tank running water \nI advised The Accounting--Officer to prioritise provision of water to the UGFIT", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.4 \nReview of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \nS Subject \nContractor amount date of date \nprocureme contract nt advert was \nConstruction of piped water scheme at FLECO Holding Ltd Akashayi \u2014Phase", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}]], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2-Kyampagara", "metadata": {"headings": [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/C \nSupply of borehole spare parts (for the Mwetrust & 4P rehabilitation of 15No.deep boreholes Enterprises Ltd Siting and drilling of 4 No.boreholes ICON Projects Lt d and 1No.production well \nRenovation of 10 No. Institutional rain Kihani Modern water harvesting tanks \nContractors Ltd \nawarded 474,290,077 26/07/2022 12/01/2023 23,588,200 26/07/2022 28/04/2023 143,990,000 26/07/2022 14/11/2022 49,993,331 26/07/2022 16/01/2023 \nNone of the 4 projects had their procurement adverts published by 30\" June e \n2022. \nNone of the projects 4 out of 4 (100%) of the projects had their procurement e \ncontracts awarded by 31% October 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}, [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "2-Kyampagara", "page": 17, "level": 3}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the shortcoming and promised to improve going forward.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "2-Kyampagara", "page": 17, "level": 3}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that procurement processes are timely", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.5 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and \nf) All LGs should discontinue the use of-GI pipes-and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nA review of the annual water performance report revealed that 177 (17%) out of 1,012 existing water facilities were not functioning as shown in the table below and detailed in Appendix 5. \nSub County Total Functional Non- Functionality sources functional Percentage 1 Buremba TC 168 143 85% \n2 Burunga S/C \n26 84% \n3 Engari S/C 126 113 13 89% 4 Kanoni S/C 189 167 22 88% Kazo & Kyampanga S/C 113 41 72 36% 5 Kazo TC 90 83 [7 \\| 92% 6 4 \\| 91% 7 8 93% \n177 \n83% \nPartially/non-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that rehabilitation was done annually but the available funds could not allow all non-functional sources to be worked on in the on \nfinancial year. 15 borehole and 10 water tanks were repaired/rehabilitated during the financial year. More 15 boreholes repairs are planned for in the financial year 2023/2024.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to assess the non-functional and abandoned water sources and determine their reparability so as to make them functional again. \nThe District lacked water quality testing kits as a result water quality testing services were outsourced to test the quality of water that we supply to the community. \nConsequently, the district failed to carry out most of the 20% tests required for existing sites. \nThe Officer that the District lacked a water \nkit. \nSs Category Number Percentage Number Percentage-- Percentage Percentage of ! N \nof water required to tested actually untested tested water sources be tested tested sources (a) (b) (a-b) suitable for human consumption. \n1 Existing 843 20% 72 8% 12% 86.1% \n\\| projects \n2 New 6 100% 0 0% 100% 0 \nrojects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that a consultant was hired to undertake the Water quality testing but due to funding limitation all water sources could not be tested.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for funding required for quality testing from the Ministry. \n4.1.6 Preparation and submission of quarterly reports \nSection 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by the Ministry of Water and Environment to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nNo Details Deadline for Actual date of Comment submission \nsubmission", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "metadata": {"headings": [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 2 Quarter Two 10\u00b0 January, ry, 2023 30\" January, ry 2023 Delayed y \n\\| 3 Quarter Three 10\" April, 2023 11\u2122 May, 2023 Delayed \n4 Quarter Four 10\" July, 2023 23\" August, 2023 Delayed \nDelayed preparation and submission of quarterly reports causes \nin \n4.2 \nImplementation of Uganda Intergovernmental-Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKazo District received UGX.3,084,697,625, out of UGX.3,084,697,625 budgeted to the implement the programme. The following activities were undertaken; \nSN Activity \nPlanned Actual quantity quantity Construction of Engari HC III \nJ \nUpgrade of Kyengando HC ITi \n\\| Upgrade of Kyampangara HC II1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \no The entity budgeted and received UGX.3,084,697,625 (100%) funding. \nI noted that the entity had a no-objection of planned investments from MOH. oe \no A review of the budget allocations of the Health development activities revealed that there were proper budget allocations for upgrade and new construction activities. \ne Physical inspections of 1 project (Upgrade of Engari HC11 to HC111) implemented revealed that it was completed and currently utilised. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Funding and Absorption \nOut of the approved budget of UGX.3,084,697,625, the district received UGX. 3,084,697,625 (100%).Out of the received funds, UGX.1,639,700,127 (53%) was spent, thus leaving UGX.1,444,997,498 unutilized. Details are in the table below; \nThe Accounting Officer attributed it to delayed procurement of the contractor-by the-- Ministry of Education and Sports. However, the returned UGFIT funds for Burunga Seed School have been re-voted back and the project was rolled over to the financial year 2023/2024 for implementation.", "metadata": {"headings": [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}, [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer expedite the implementation of the project by closely monitoring and supervision. \n4.2.2.2 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which three (3) UGIFT infrastructure projects worth UGX. 2,126,178,706 were implemented. Details are in the table below; \nProject \nLand Location Land size (acres) \\_ Contract Amount Payments Construction of Engari Sub county Engari has no land title 891,850,620 \n765,102,876 \nEngari Health \nand the land coverage \nCentre III \nis not clearly known \nUpgrade of Kyengando Sub Kyengando has no 617,164,043 385,149,213 Kyengendo Health county \nland title and the land \nCentre 11 \ncoverage is not clearly \nknown \nUpgrade of \nKyampangara Sub Kyampangara has no 617,164,043 \n385,149,213 Kyampangara county \nland title and the land \nHealth Centre 11 \ncoverage is not clearly \nknown \nTotal 2,126,178,706 1,535,401,302 There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer acknowledged the anomaly and explained that the district was in the process of titling all government lands, and that the mentioned land had been surveyed and submissions made to Ministry of Lands for titling.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}]], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of securing land titles for the affected land. \n4.2.2.3 Project implementation (current year 2022/2023 \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the \nfunds for: Burunga- Seed School had been re voted back and the project was rotled---- over to the financial year 2023/2024 for completion. \nRecommendation \nI advised the Accounting Officer to expedite implementation of Burunga Seed Secondary School by closely monitoring and supervising its implementation. \n4.3 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. 269,361,478 for the construction of 2 classroom blocks, store and office at Kitongole and Kanoni primary schools and construction of District Education Officer\u2019s office \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \nA review of the entity work plans, budgets, progress reports and procurement \u00b0 \nrecords revealed that the entity spent funds on eligible activities. \nI noted that the 2 sampled Projects had contract managers appointed from o \nuser groups or sector specialists and were reviewed by the Internal Auditor. Physical inspections of 2 projects (construction of 2 classroom block with a \u00b0 \nstore and an office at Kitongole and Kanoni primary schools) implemented revealed that they was completed and in use. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Funding and absorption of Education Development grant \nOut of the approved budget of UGX.269,857,609, the district received UGX.269,857,609 representing 100% funding. \nOut of UGX.269,857,609 released UGX.267,857,609 (99.4) had been spent by the , \nend of the year as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~ \nen \nI advised the Accounting. Officer to expedite the implementation of the project to improve education service delivery. \n4.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled two (2) projects with a total expenditure of UGX.148,704,062 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project Inspection Remarks Pictorial Recommendation (Time, Quality, Quantity, Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(s)", "metadata": {"headings": [{"headings_0": {"content": "(s)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionality)", "metadata": {"headings": [{"headings_0": {"content": "(s)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 23, "level": 2}}, {"headings_1": {"content": "(s)", "page": 23, "level": 2}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of a Completed on time and it \nI advised the classroom block, now under use. \nkr Accounting Officer with a store and \nto continue an office at explained i that 2 inadequacy \nIm Accounting : Officer \nlobbying MOFED for Kanoni Primary additional funding. of facilities at primary Schools \nSchool, \nContracted;UGX.7 was due to inadequate = SE \n:", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 23, "level": 2}}, {"headings_1": {"content": "(s)", "page": 23, "level": 2}}, [{"headings_0": {"content": "aa", "page": 23, "level": 2}}, {"headings_1": {"content": "(s)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 3}}, {"headings_1": {"content": "aa", "page": 23, "level": 2}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,911,", "metadata": {"headings": [{"headings_0": {"content": "2,911,", "page": 23, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "However h had Photo showing \nwritten to MOFED requesting state of a 2 \nBald: \nUGX.69,265,796 for more funds. \nclassroom block at \nKanoni P/S as at \n22-11-2023 \n2 Construction of a The project was completed \nI advised the classroom block, on time and its now under", "metadata": {"headings": [{"headings_0": {"content": "2,911,", "page": 23, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fe: Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with store and but school md et \na use needs to continue an office at additional structures. 2 \nlobbying MOFED for a \nse Primary additional funding. The Accounting Officer \nContracted:UGX.7 explained that the inadequacy \n' \n5 Paid: 792.697 . ur aro: \nof facilities at primary Schools \nnn to nn a UGE 72 DOR 062 unding. However ad state of a written to MOFED requesting classroom block at for more funds. \nKitongole Primary school as at 22-11- 2023", "metadata": {"headings": [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}, [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}], [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iL", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kazo District with the aim of supporting smallholder farmers to transition from subsistence to \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the budgeted funds were received by the District. \no A review of the budget revealed that all expenditure categories for the complimentary services were charged on codes which were indicated on the project budget and work plan. \noe I noted that the outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also prepared as required. \no It was noted that the supplier offered training and technical support to the farmer during the warranty period. \nAt the time of audit 2 out of 2 planned irrigation equipment had been \noe \ndelivered and installed to 2 selected beneficiaries \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.3. Inspection for service delivery \nprojects implemented in FY 2022/23 \nI sampled 1 irrigation demonstration site with a total expenditure of UGX.46,948,786 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 noted. The following was observed; \nActivity Details of findings (Time, Quality, Pictorial Recommenda \nDeliver and install e Delivery and installation had been demonstration site done and functioning. equipment \nat \ne The certificate of completion had Kyampanga S/C. been issued and payments to the Contractor: \nsupplier had been made. Sprinktech Ltd \ne Fair work had been done and Contracted; \nthere was no complaint from the UGX.46,948,78 \nfarmer. \nPaid to contractor \nEvidence", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tion(s)", "metadata": {"headings": [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], "page": 24, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en The Accounting \u2014 \nPhoto showing \nTransitional Development ADHOC Grant-Healtin-Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nKazo DLG received UGX.300,000,000 out of UGX.300,000,000 budgeted to the , \nimplement the following key activities; \nSN \\| Activity \nPlanned Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}, [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}]], "page": 24, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 25, "level": 2}}, {"headings_1": {"content": "tion(s)", "page": 24, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\| Renovation works at Burunga HC111", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 25, "level": 2}}, {"headings_1": {"content": "tion(s)", "page": 24, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|2", "metadata": {"headings": [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Extra works at Kazo HC1V \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, regulations and guidelines and observed the following; \n4.5.1 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.5.2 Planning and Budget Performance \n4.5.2.1 Funding and absorption \nOut of the approved budget of UGX.300,000,000, the district received UGX.300,000,000 (100%). Out of the received funds, UGX.300,000,000 (100%) was spent. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget Release (UGX) (UGX) funding absorption LR EEE EEE SERRE \n(A) (B) (C)", "metadata": {"headings": [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}, [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}], [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}], [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u \u2019 Projects", "metadata": {"headings": [{"headings_0": {"content": "u \u2019 Projects", "page": 25, "level": 2}}, {"headings_1": {"content": "|2", "page": 25, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "t", "metadata": {"headings": [{"headings_0": {"content": "u \u2019 Projects", "page": 25, "level": 2}}, {"headings_1": {"content": "|2", "page": 25, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Servicing", "metadata": {"headings": [{"headings_0": {"content": "Servicing", "page": 25, "level": 2}}, {"headings_1": {"content": "u \u2019 Projects", "page": 25, "level": 2}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under funding resulted in non-implementation of the following key activities; = Renovation works at Burunga HC111 \na Extra works at Kazo HC1V \n4,5.3- Utilisation of Funds -- \n~ \n4.5.3.1 Implementation of eligible activities \nParagraph 2.0, 3.0 and 4.0 of the Grant implementation guidelines provides that the Development funds shall be applied to only eligible activities. \nI observed that all the activities budgeted for implementation were in the category of eligible expenditures. \nHowever, no activities were implemented and thus status of the implementation of selected projects is not applicable as shown below; \nParticulars Amount UGX Implementation", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}, [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Status", "metadata": {"headings": [{"headings_0": {"content": "Status", "page": 26, "level": 2}}, {"headings_1": {"content": "Monitoring", "page": 25, "level": 3}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"Renovation of BurungaHCiil \"283,292,125 \\| implemented Not \n2 Extra works at Kazo HC1V \n50,000,000 Not implemented", "metadata": {"headings": [{"headings_0": {"content": "Status", "page": 26, "level": 2}}, {"headings_1": {"content": "Monitoring", "page": 25, "level": 3}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| aa", "metadata": {"headings": [{"headings_0": {"content": "| aa", "page": 26, "level": 4}}, {"headings_1": {"content": "Status", "page": 26, "level": 2}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non implementation of the projects delays service delivery to the beneficiaries \nThe Accounting Officer explained that these were projects implemented by the UPDF under the presidential directive, and that the renovations and construction works are", "metadata": {"headings": [{"headings_0": {"content": "| aa", "page": 26, "level": 4}}, {"headings_1": {"content": "Status", "page": 26, "level": 2}}, [{"headings_0": {"content": "| aa", "page": 26, "level": 4}}, {"headings_1": {"content": "Status", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ongoing.", "metadata": {"headings": [{"headings_0": {"content": "ongoing.", "page": 26, "level": 1}}, {"headings_1": {"content": "| aa", "page": 26, "level": 4}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to monitor the implementation of these projects. \na. Infrastructure Projects \nThe entity planned to undertake 7 infrastructure project during the year. I noted that at the end of the financial year, all the planned projects had not been implemented thus undertaking of procedures 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 was not applicable. Table below shows the planned infrastructure projects \nParticulars Amount UGX Implementation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[283,292,125 ~~", "metadata": {"headings": [{"headings_0": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "283,292,125 | Notimplemented", "metadata": {"headings": [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extra works at Kazo HC1V \n50,000,000 Not implemented \nTotal \n333,292,125 \nAs at the close of the financial year, all the projects had not been implemented. \n~Investment Servicing - \n= \nI noted that although the entity had a budget of UGX.7,500,000 for investing activities no implementation of activities was undertaken. Thus undertaking of procedures 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 was not applicable \nThe Accounting Officer explained that the district supervision team was facilitated by UPDEB as per the memorandum of understanding signed between the district and MoDVA.", "metadata": {"headings": [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}, [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}]], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely monitor the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Supervision and Monitoring \nThe Clerk of Works is responsible for maintenance of daily records of site works, consolidate and submit weekly reports to the Project Manager (LG Engineer) in copy to the Contract Manager (DHO). I noted that athough UGX.7,500,000 was budgeted for under supervision and monitoring, the projects had not been implemented at the time of audit. Thus the maintenance and submission of weekly records to the Engineer and confirmation of the effectiveness of the monitoring and supervision was not applicable. \nAs a result, health services expected from the suffocated activities were not", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "projects.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided.", "metadata": {"headings": [{"headings_0": {"content": "provided.", "page": 27, "level": 1}}, {"headings_1": {"content": "projects.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the project was done by the UPDEB as per the presidential directive and monitoring was done by the district Engineer", "metadata": {"headings": [{"headings_0": {"content": "provided.", "page": 27, "level": 1}}, {"headings_1": {"content": "projects.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely monitor the implementation of the activities. \n4.5.3.2 Unsupported expenditure \nSection 5.4.6 (1) of the LGFAM, 2007, requires that before any voucher is passed for payment, it is adequately supported by documents. \nHowever, a sum of UGX.350,165,039 was paid out to the Ministry of Defence and Veteran Affairs for different activities which had not been implemented. By the time \n4.6 Review of the Health Sector \n\\# \n4.6.1 \nLow coverage of Health Centre Two\u2019s (HC11) \nSection 2.4 of Health Sector Service standards & Service delivery standards, 2016 defines the range of services (promotion, preventive, curative, rehabilitative and palliative) to be provided by a Health facility. Accordingly, each parish should have a Health Centre 11. \nHowever, I noted that 33 out of 46 parishes have no Health centre II s\\_ as summarized in the table below and details in appendix 7. \nS/N Service level Total \nParishes with HC1i1 \\| Variance 1 Parishes 46 23 \\| 33 \\| \\| Total \\| 46 \\| 23 33 \nLack of sufficient infrastructure denies the population in those particular parishes the much needed health services and may result into people moving longer distances in search of health services This negatively affects health service delivery. \nThe Accounting Officer acknowledged the anomaly and explained that the Government policy was to phase out construction of HCIIs and focus on HCIIIs per sub county as per policy. The district has 8 HCIII out of 10. The district is in touch with the ministry to provide the remaining two. \nRecommendation \nI advised the Accounting Officer to expedite the engagement with the Ministry of Health for additional resources to improve health service delivery \n4.6.2 Lack of basic infrastructure requirements per level of health facility \nSection 2.4 of Health Sector Service standards & Service delivery standards, 2016 defines the minimum quality standards for health infrastructure for various health levels as shown below \nlevel of health care \nBasic infrastructure requirements Medical Buildings \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Out-Patient Department \nDrug Store with Administration Office -", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Operation Theatre\n- General Ward Maternity Ward\n- Mortuary \nPlacenta Pit and Medical Waste Pit -", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Incinerator none", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "From the review of the above, I noted the following \nHealth Centre IVs \nHealth =. bs Remarks", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facility", "metadata": {"headings": [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kazo HC1V \nmortuary, No incinerator and has 4 No. housing units and \\| sing \\_\\_ \n2 Health Centre 111 \nHealth facility \nAudit Remarks \nN \nBurunga HCIII, Nkungu HCIII, \nAll lack an incinerator \nBuremba HCIII, Rwemikoma HCIII, \nKanoni HCIII, Nshunga HCIII and \n1 Engari HCIII \nNkungu HCIII, Buremba HCIII and \nAll lack a stand-alone Out-patient", "metadata": {"headings": [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engari HCIII Department.", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}, {"headings_1": {"content": "facility", "page": 29, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Engari is newly constructed and still under construction \n2 \nBurunga HCIII, Nkungu HCIII, \nHousing Units: Buremba 3, Rwemikoma 3", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}, {"headings_1": {"content": "facility", "page": 29, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "metadata": {"headings": [{"headings_0": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}, {"headings_1": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", Kanoni HCIII, Nshunga HCIII and", "metadata": {"headings": [{"headings_0": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}, {"headings_1": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engari HCIII", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII", "page": 29, "level": 3}}, {"headings_1": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \nKanoni 5, Burunga 4 \nEngari is newly constructed and still under construction", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII", "page": 29, "level": 3}}, {"headings_1": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}, [{"headings_0": {"content": "Engari HCIII", "page": 29, "level": 3}}, {"headings_1": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}]], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "if", "metadata": {"headings": [{"headings_0": {"content": "if", "page": 29, "level": 5}}, {"headings_1": {"content": "Engari HCIII", "page": 29, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by \"", "metadata": {"headings": [{"headings_0": {"content": "by \"", "page": 33, "level": 6}}, {"headings_1": {"content": "if", "page": 29, "level": 5}}], "page": 33, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. SACCOs funded ap 49 4,900,000,000 4,900,000,000 0\n2. \\_\\| SACCOs not funded \n200,000,000 0 200,000,000", "metadata": {"headings": [{"headings_0": {"content": "by \"", "page": 33, "level": 6}}, {"headings_1": {"content": "if", "page": 29, "level": 5}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN. Name Name of Flagship projects \nExpected Remarks of HLG PDM SACCO \\| \nPRF", "metadata": {"headings": [{"headings_0": {"content": "by \"", "page": 33, "level": 6}}, {"headings_1": {"content": "if", "page": 29, "level": 5}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX.)", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Kazo Rwakahaya - Coffee, banana growing, Bull 100,000,00 Naming \nDistrict Kanoni PDM fattening, Dairy farming and 0 \ninconsistencies of SACCO \\| other crop enterprises. \nthe PDM SACCO \n2 Kazo Bugarihe- Coffee, banana growing, Bull 100,000,00 Naming District Rwemikoma fattening, Dairy farming and 0 \ninconsistencies of PDM SACCO other crop enterprises. \nthe PDM SACCO Total \\| 200,000,00 \n0 \nNon release of PRF may lead to failure to fund and/or under funding of other SACCOs which will affect the achievement of PDM objectives. \nThe Accounting Officer explained that the two SACCOs had errors in their details. The errors were corrected and funds have been disbursed to the relevant SACCOs", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}, [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}], [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}]], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(UGX.)", "page": 35, "level": 3}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer to ensure that support is offered to the SACCOs in the delivery of the pillar objective. \nc) Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(UGX.)", "page": 35, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(UGX.)", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "four", "metadata": {"headings": [{"headings_0": {"content": "four", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the FY with UGX.25 million released \nPDM \nLate disbursement of funds to PDM SACCOs-leads to delayed disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "four", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "four", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n5.1.2.2 \nReview of the PDM Governance Structures \nParagraph 21 of the PDM A Local Government (LG) Guide for Supporting - \nHouseholds & 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\u2122 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; require that \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the oe \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne 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. \no The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal 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 oe \n\u00bb priorities and ~actiors-plans for the FY 2022/2023 \ne Funding received of UGX.500,000 per parish was inadequate to facilitate the activities of PDC. \ne Did not prepare quarterly performance reports. Details in Appendix 10 \nThe Accounting Officer explained that this was due lack of operational funds for PDCs. Now government has provided quarterly funds for PDC. We will ensure compliance", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. PDM SACCO Board e 10 PDM SACCOs with fully II advised the Accounting constituted Boards did not hold Officer to ensure that boards regular Board meetings. \nhold regular meetings. \nThe Accounting Officer explained that \nthese were newly constituted boards \nand lacked guidance and training. The \nhave now been trained as attached \nreport. Details in Appendix 11", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Non functionality e I noted that the sampled 10 SACCOs I. advised the Accounting of \nSACCO did not have functional committees Officer to ensure that Committees and and subcommittees. Details in committees hold regular Sub Committees Appendix 12 \nmeetings", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to have a functioning", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Board/Committees/Sub-Committees", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that these were newly constituted boards and lacked guidance and training. The have now been trained as attached report \n5.1.2.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \n", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}, [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}]], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- a: A 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 oe \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was o \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 SACCOs were not licensed to take on the I advised the Accounting SACCOs Under the business of lending under Microfinance Officer to liaise with for Microfinance \nInstitutions money lenders act as detailed in support on this matter. Institutions Money Appendix 13 \nLenders Act \nAs a result, enforcement of recovery of PRF \nfrom beneficiaries by the PDM SACCOs may \nbe legally challenged leading to loss of \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer explained that all the 51 \nSACCOs were registered under Cooperative \nSociety\u2019s Act. He however promised to take \nup the matter with the PDM Secretariat \nUpdate of SACCO e 10 SACCOs did not have a PDM member \\| I advised the Accounting Enterprise \nand \nregisters/ updated PDM member registers Officer to ensure that the Household Registers contrary to the guidelines. \nPDM member register is Failure to update PDM member registers updated as required by may result to extending PRF loans to the guidelines. \nineligible beneficiaries leading to failure to \nachieve pillar objectives. Appendix 14 \nThe Accounting Officer explained that, the member register are kept and updated at arish level in each of the PDM SACCOs \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries unlicensed PDM SACCOs may \nAppendices \nAppendix 1: Performance of Local Revenue \nSource \nApproved budget Actual Collections Variance \u2018UGX\u2019 \u2018UGX\u2019 \nLocal Services Tax 64,341,884 73,555,500 -9,213,616 2 Land fees 21,900,000 13,884,418 8,015,582 3 Business Licenses 63,858,000 37,642,324 26,215,676 Other tax revenues \nNon-Tax Revenues es 5 Other Property income", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "registration", "page": 38, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "se", "metadata": {"headings": [{"headings_0": {"content": "se", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|_6 Dividends |", "metadata": {"headings": [{"headings_0": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, {"headings_1": {"content": "se", "page": 39, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rent \nOther property income (disposal of \nassets \n9 Sale of goods and services \n5,260,000 -5,260,000 Administrative fees and licenses 649,326,957 367,690,181 \n281,636,776 Court fines and Penalties \nOther fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, {"headings_1": {"content": "se", "page": 39, "level": 3}}, [{"headings_0": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, {"headings_1": {"content": "se", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\_\\_\\| Miscellaneous Revenue eee 51,882,14 5 -51,882,145 \\|\\_\\_\\| Total Revenue 840,376,841 569,819,178 270,557,663 \nAppendix 2: Key activities affected by under-utilization of warrants \nNo Programme \nWarrants not Activities affected by the Reason for the underutilization of warrants Utilized under utilization \n\u2018 \n1 Agro- \n89,109,462 Salary Payment Industrialization \n2 Private Sector \n54,711,009 Salary Payment Development \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \n36 \n3 Human Capital 3,437,614,161 Salary Payment \nSupplementary funds for Wage came late and some payments Development \nUGIFT funds for construction of were not affected during the financial year due to failure to recruit Burunga Seed School, Upgrade hence unable to exhaust the available funds \nof Kyampangara and Kyengando UGIFT funds was not paid because the health projects had not HC III", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 40, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 5}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "121,632,492 Salary Payment", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 40, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 5}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Interconnectivity", "metadata": {"headings": [{"headings_0": {"content": "Interconnectivity", "page": 40, "level": 3}}, {"headings_1": {"content": "Transport", "page": 40, "level": 3}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33,586,079 Salary Payment Plan \nImplementation \nNatural \n180,407,822 Salary Payment resources, Water \nand Land \nManagement \nT3537 36 \\| Salary Payment", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilization & mind-set change \nGovernance & \n882,867,897 Salary Payment Security \n4,873 ,466,238 \nAppendix 3: Implementation of outputs Appendix 3 (a): Fully implemented outputs \nbeen completed while the Seed school did not start \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nUGIFT funds for the piped water system (Akashayi water project) was not paid because the project had not been completed \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \n37 \nNo. Program Sub-program PIAP-out Budget Total Out-put Total No Number of fully Out-put expenditure activities in implemented the out-put activities \n1 12-Human Capital 01-Education, Sports 1205010802-Basic ren", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 UGX", "metadata": {"headings": [{"headings_0": {"content": "1 UGX", "page": 41, "level": 1}}, {"headings_1": {"content": "Community", "page": 40, "level": 3}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wu", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 41, "level": 2}}, {"headings_1": {"content": "1 UGX", "page": 41, "level": 1}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development and Skills Requirements and Education Services. \nMinimum standards \nmet by schools and \ntraining institutions. \\|. 2 2 2 01-Agro- 01-Institutional 01041101-Extension 010016-Farmer \nIndustrialization \nStrengthening and workers trained in the mobilisation and \n\\| \nCoordination. entire value chain sensitisation. \nfocused skills \u2014 51,028,884 1 1 3 06-Natural Resources, 03-Water Resources 6010120-Water 000006-Planning", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 41, "level": 2}}, {"headings_1": {"content": "1 UGX", "page": 41, "level": 1}}, [{"headings_0": {"content": "wu", "page": 41, "level": 2}}, {"headings_1": {"content": "1 UGX", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T |:", "metadata": {"headings": [{"headings_0": {"content": "T |:", "page": 41, "level": 2}}, {"headings_1": {"content": "wu", "page": 41, "level": 2}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment, Climate, Management resources data and Budgetary \n. Change, Land and \n(Quantity & Quality) Services.", "metadata": {"headings": [{"headings_0": {"content": "T |:", "page": 41, "level": 2}}, {"headings_1": {"content": "wu", "page": 41, "level": 2}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2| 2| ;", "metadata": {"headings": [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water. \ncollected and assessed. Eu 157,240,075 \n\u2019 \n\\_Appendix 3 (b): Partially implemented outputs \nNo. Program Sub-program PIAP-Outs Budget Out-put \nTotal Out-put Total No Number of No of No of expenditure activities fully partially activities UGX \nin the implemented implemented that were output activities activities not \n\\_ \nSr \\| \\| >] implemented 1 12-Human 02- 1203010509- 000063-Quality Assurance Systems 3,084,697,025 4 3 \n\u0131 Capital Population Reduced \n\u2018 Management Health, morbidity and \nsafety and mortality due \nManagement to HIV/AIDS, \nTB \nand malaria and \\| other L \n38 \ncommunicable \ndiseases \n06-Natural 03-Water 6010120- 000006-Planning and Budgetary Services. 871,603,875 6 5 1 Resources, Resources Water \nEnvironment, Management resources", "metadata": {"headings": [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}, [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Climate,", "metadata": {"headings": [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "data \nChange, Land (Quantity & \nand Water Quality) \ni collected and \nassessed. \nAppendix 3 (c): Not implemented outputs \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number, of expenditure activities in the fully \nUGX out-put implemented \n12 HUMAN 02 Population Health, Safety 1203010509-Reduced 000063: Quality Assurance Systems CAPITAL and Management \nmorbidity and mortality due \nDEVELOPMENT \nto HIV/AIDS, TB and malaria \nand other communicable \ndiseases \nAppendix 4: Salary absorption \nAccount code 211101 \\| po \\| Department \nactivities 350,165,039 \n\\| Unspent Code Department Name Approved Budget pp Revised Budget Warrants Payments Balance \n1 Administration 978,301,364 88,200,000 1,066,501,364 1,066,501,364 591,068,029 475,433,335", "metadata": {"headings": [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}, [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}]], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Finance 202,287,424 202,287,424 202,287,424 174,392,271 27,895,153 \\| \n3 Statutory Bodies 258,778,508 \n258,778,508 258,778,508 215,369,302 43,409,206 \n4 Production 629,781,185 353,720,527 983,501,712 983,501,712 910,808,410 72,693,302 Health 3,079,420,557 520,361,211 3,599,781,768 3,599,781,768 3,416,174,973 \n39", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}, [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}], [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "183,606,795", "metadata": {"headings": [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Education 7,003,234,161 690,809,183 7,694,043,344 7,694,043,344 6,429,999,909 1,264,043,435 7 Roads 277,025,690 \\| 277,025,690 277,025,690 170,186,522 106,839,168 \\| \n8 Water \n= \n9 Natural Resources LI 288,040,048 \n- \n= \n\u00e4 \n= \n1 288,040,048 288,040,048 u 253,219,162 \\_\\| 34,820,886 \n10 Communtiy Based Services 200,040,048 \n200,040,048 200,040,048 126,503,609 73,536,439 11 Planning 83,321,987 ~ 83,321,987 83,321,987 81,548,522 1,773,465 a \n12 Internal Audit 70,000,000 \n70,000,000 70,000,000 23,071,896 46,928,104 13 Trade and Industry 88,000,000 Tt 88,000,000 88,000,000 33,528,891 54,471,109 \nGrand Total 13,158,230,972 1,653,090,921 14,811,321,893 14,811,321,893 12,425,871,496 2,385,450,397 \nAppendix 5: Functionality of water resources in the district \nDEEP SHALLO RAIN PUBLIC PIT VALLE DA \\| SUB BOREH Ww WATER STAND LATRI Y MS Pop \ni N TC (DB) (SW (PS) (VIP) (VT) M on \nS/ COUNTY/ OLES WELLS Lem TANKS POSTS NE TANKS (D ulati Fu Fu Fu Fu Fu Fu Fu ncti Non ncti Non ncti Non ncti Non ncti ncti Non ncti Non on funct on funct on funct on funct on \non funct Tot on funct Total al \\| ional Total al ional Total al ional Total al ional\\_\\| Total al Total al ional al al a; T \nBUREMBA", "metadata": {"headings": [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}, [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}]], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,6", "metadata": {"headings": [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 TC 20 13 7 36 25 u 97 90 7 7 7 0 0 \n32: \nBURUNGA 10 23,5 2 SC 25 15 8 6 4 2 121 9 12 2 2 0 0 \n95; \n\\| \nENGARI \n24,8 3 SC 22 18 4 26 21 5 72 68 4 1 1 0 1 \n0 \n+2 KANONI 11 16,8 4 SC 17/ 14/ 3\\| 35\\| 29 6 121 0 10 2 2 0 1 \n51 KAZO & \nKYAMPAN \n29,5 \\_\\_5 GARA SCs 20 18 2 7 5 2 71 4 67 8 8 0 1 \n78 \n40 \nNKUNGU SC RWEMIKO MA & MIGINA \nTOTALS \nAppendix 6: Conformance to Water Quality Standards \nS/N Parameter tested Number of water Number of water tests that complied samples collected", "metadata": {"headings": [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}, [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Number of water Percentage water tests that did not \nquality compliance comply \n\\| 1 Appearance 72 72 0 100% \\| 2 Temperature 72 72 0 100% 3 PH 72 72 0 100% \\| 4 Electrical conductivity 72 72 \n0 100% \n5 Colour (apparent) 72 66 6 100% 6 Turbidity 72 65 7 100% 2 Total dissolved salts 72 72 \n0 100% \n8 Total suspended solids 72 70 \n2 97.2% \n9 Iron 72 69 3 95.8% 10 Alkalinity 72 \\| 72 0 100% 11 Total hardness 72 \\| 71 \n1 \n12 Calcium 72 \\| 70 2 \n13 Magnesium 72 2 ; 14 Chlorides 72 0 \n15 Lead 1 Feacal coliforms 3 \n17 E.coli 1 Total \nAppendix 7: Parishes without health facilities (HC11)", "metadata": {"headings": [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}, [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}]], "page": 44, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| S/N", "metadata": {"headings": [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}], "page": 44, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n\\| Audit Remarks 41 \nBurunga SubCounty \nlack of health facility p Kiguma \n\u201cUpwnelpwly Magondo \nKazo SubCounty Mbaba lack of health facility Ntambazi \nKazo Town Council \nByeshembe \nlack of health facility Gabarungi \nRwempiri \nRwamanuma \nRwanyamuzira \nBuremba T/C \nlack of health facility", "metadata": {"headings": [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}, [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}], [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}]], "page": 44, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wm Kyabahura", "metadata": {"headings": [{"headings_0": {"content": "wm Kyabahura", "page": 45, "level": 2}}, {"headings_1": {"content": "| S/N", "page": 44, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kakoni Kitamba \nEngari Subcounty ie Omungari lack of health facility Kakindo", "metadata": {"headings": [{"headings_0": {"content": "wm Kyabahura", "page": 45, "level": 2}}, {"headings_1": {"content": "| S/N", "page": 44, "level": 2}}, [{"headings_0": {"content": "wm Kyabahura", "page": 45, "level": 2}}, {"headings_1": {"content": "| S/N", "page": 44, "level": 2}}]], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be Kantanganya", "metadata": {"headings": [{"headings_0": {"content": "Be Kantanganya", "page": 45, "level": 4}}, {"headings_1": {"content": "wm Kyabahura", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nsheshe \n17 Bishozi \nKanoni Subcounty ie Bwangonga lack of health facility Rwakahaya", "metadata": {"headings": [{"headings_0": {"content": "Be Kantanganya", "page": 45, "level": 4}}, {"headings_1": {"content": "wm Kyabahura", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PO Rwemengo", "metadata": {"headings": [{"headings_0": {"content": "PO Rwemengo", "page": 45, "level": 4}}, {"headings_1": {"content": "Be Kantanganya", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kitongore \nKyampangara \nlack of health facility Subcounty ef Mushaba", "metadata": {"headings": [{"headings_0": {"content": "PO Rwemengo", "page": 45, "level": 4}}, {"headings_1": {"content": "Be Kantanganya", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pen Nyungu", "metadata": {"headings": [{"headings_0": {"content": "Pen Nyungu", "page": 45, "level": 2}}, {"headings_1": {"content": "PO Rwemengo", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Akengyeya", "metadata": {"headings": [{"headings_0": {"content": "Pen Nyungu", "page": 45, "level": 2}}, {"headings_1": {"content": "PO Rwemengo", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 45, "level": 2}}, {"headings_1": {"content": "Pen Nyungu", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ibaare \nNkungu Subcounty of health facility", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 45, "level": 2}}, {"headings_1": {"content": "Pen Nyungu", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Kagira", "metadata": {"headings": [{"headings_0": {"content": "ee Kagira", "page": 45, "level": 4}}, {"headings_1": {"content": "to", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kagaramira oe Kajuzya", "metadata": {"headings": [{"headings_0": {"content": "ee Kagira", "page": 45, "level": 4}}, {"headings_1": {"content": "to", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VP Nhsunga", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- 6,900,000 1,200,000 5,700,000 1,140,000 6,840,000", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 48, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5\\_\\| FATTENING GROUP \nKAZO S/C Aug-18 Aug-20 6,500,000 6,300,000 200,000 90,000 290,000 \n6 RUTABO I WOMEN BULL FATTENING GROUP NKUNGU RWEMIGINA WOMEN TUKORE BULL \nJul-16 Jul-19 6,500,000 0 6,500,000 1,625,000 8,125,000 \n7 FATTENING GROUP \nRWENKUBA WOMEN BULL FATTENING 8 GROUP \nKANONI May-17 May-21 6,000,000 4,838,500 1,161,500 284,300 1,445,800 NKUNGU Jul-16 Jul-19 6,500,000 4,000,000 2,500,000 375,000 2,875,000 \n9 BYEMBOGO BAKYARA GOAT REARING GROUP RWEMIKOMA May-17 May-20 7,400,000 \n7,400,000 8 7,400,000 \n10 KAGIRA 1 WOMEN BULL FATTENING GROUP NKUNGU \n11 RWENYAWERA WOMEN TAILORS GROUP ENGARI SUB COUNTY \n12 KIGANDO WOMEN BULL FATTENING GROUP \nBUREMBA SUB 13 KABINGO BAKYARA BULL FATTENING GROUP COUNTY \nTOTAL \nA pendix 10: Functionality of Parish Development Committees \n7,950,000 4,000,000 3,950,000 579,000 4,529,000 ' 7,200,000 1,300,000 5,900,000 1,266,000 7,166,000 8,930,000 3,630,000 5,300,000 643,000 5,943,000 8,600,000 0 8,600,000 860,000 9,460,000 89,130,000 31,198,000 57,932,000 8,795,150 66,727,150 \nDoes the membership of the Parish Development committee (PDC) include those stipulated in the guidelines? \n(Includes LC II Chairperson, Parish Chief, Parish Chairperson of the women Council, Parish Chairperson of the youth Council \nWere \nDid the PDC prepare Did the PDC prepare Were quarterly \nHow much funding was received Remarks quarterly parish priorities and parish 5 year plan as \nmeeting action plans for the stipulated Annex 2 \ns held? FY 2022/2023 as structure of the parish \nper Annex 1 format plan of the Governance \nof parish priorities of and Administration \nthe Governance and pillar operational \n45 \nperformance reports for the PDC activities? prepared? \nParish Chairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under sec. 25(4) of \nAdministration pillar manual, Feb. 2022? \n- operational manual, \nFeb. 2022? \nthe National Council for older Persons Act,", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}, [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}]], "page": 48, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2013. Yes No \\| No No He \\| \n500,000 per parish \nThough PDCs were \nformed, they were not operational due to lack of ' sufficient funding and operational guidelines. There is need for more training of PDCs on oversight function of planning, monitoring & supervision on PDM \nI. \nactivities", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "[appendix 11:Functionality of PDM SACCO Board \nVote Parish Name Name of SACCO Date of board Did board members fill Remarks \n\\| Name \nmember appointment expression of interest \n\\|", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kazo Magondo Magondo-Burunga no evidence", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kazo Orwigi \nOrwigi -Burunga no evidence", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "rer", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. Kazo Migina \n\u2014Migina no evidence", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kazo Nyarubanga Nyarubanaga-Kanoni no evidence\n5. Kazo Kyengando Kyengando-Engari no evidence", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}, [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}]], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kazo Kagira \nKagira-Nkungu \nno evidence", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "forms \n(Yes/No) \nno evidence \nThough board members were appointed, there was no evidence of holding regular board meetings \nno evidence Though board members were appointed, there was no evidence of holding regular board meetings \nno evidence Though board members were appointed, there was no evidence of holding regular board meetings \nno evidence \nThough board members were appointed, there was no evidence of holding regular board meetings \nno evidence \nThough board members were appointed, there was no evidence of holding regular board meetings \nno evidence \nThough board members were appointed, there was no evidence of holding regular board meetings \n\\| \n46 \nKijuma-Rwemikoma no evidence \nno evidence \nRwempiri \nRwempiri-Kazo \nno evidence \nno evidence \nKantaganya Kantaganya-Engari no evidence \nno evidence \nByeshembe Byeshembe-Kazo no evidence \nno evidence \nAppendix 12: Functionality of SACCO Committees and Sub committees \nThough board members were appointed, there was no evidence of holding regular board meetings \nThough board members were appointed, there was no evidence of holding regular board meetings \nThough board members were appointed, there was no evidence of holding regular board meetings \nThough board members were appointed, there was no evidence of holding regular board meetings \nVote Name of Supervisory Executive Loan Sub Producti Marketing sub Business Development Finance and Remarks Name SACCO committee Committee committee on sub Committee services sub Committee investment sub \nCommitt \nCommittee \nee \nIs the \nWw Is Was it Is the Was it Is the Was it Is the Non-functional committees as committe \nas th Constitu commi Constitute committee Consti committee \nit e \nit e ted? ttee d? operational? tuted? operationa \nCo operation \nCo co (yes/No operat (yes/No) (operational or (yes/N 1? \nns al? \nns m ) ional? Not 0) (operation \ntit (operation tit \ntit mi (opera operational) al or Not \nut al or Not ut tte tional \noperationa \ned operation ed e or Not \n))", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}, [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}]], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- al) ? op operat (v (y er ional) es es ati \n/N JN on \no) al? \n(o \npe \nrat \nio", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 50, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "0. o) al? (o pe rat io", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 50, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "na I \nor No \nt \nop er ati \non \n47", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}, [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}]], "page": 50, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[TLL", "metadata": {"headings": [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "707 \nKazo Magondo- Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Burunga s operational s \nKazo Orwigi \u2014 Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Burunga s operational s \nKazo Migina \u2014 Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees \\| DLG Migina Ss operational s \nKazo Nyarubanag Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees : DLG a-Kanoni s operational s \nKazo Kyengando- Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Engari S operational s \nKazo Kagira- Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees DLG Nkungu s operational s \nKazo Kijuma- Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees DLG Rwemikoma s operational s \nKazo Rwempiri- Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees \\| DLG Kazo s operational s \n3 \nKazo Kantaganya Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees DLG -Engari s operational s \nKazo Byeshembe- Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Kazo Ss operational s \nAppendix 13: Transfer of PRF to un-licensed SACCOs SN. Vote Name Parish Name Name of SACCO \n1 Kazo DLG Magondo Magondo-Burunga PDM SACCO \n2 Kazo DLG Orwigi Orwigi -Burunga PDM SACCO \nIs the SACCO registered under Microfinance Institutions money lenders act 2016? (Yes/No) \nNo \nNo \nRemarks \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders", "metadata": {"headings": [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}, [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}]], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5 act 2016", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Kazo DLG Migina Migina -Migina PDM SACCO \nNo \nSACCO not registered under Microfinance Institutions money lenders \n48 \nKazo DLG Nyarubanga Nyarubanaga-Kanoni PDM SACCO \nNo \nKazo DLG Kyengando Kyengando-Engari PDM SACCO \nNo \nKazo DLG Kagira Kagira-Nkungu PDM SACCO \nNo \nKazo DLG Kijuma Kijuma-Rwemikoma PDM SACCO \nNo \nKazo DLG Rwempiri Rwempiri-Kazo PDM SACCO \nNo \nKazo DLG Kantaganya Kantaganya-Engari PDM SACCO \nNo \n10 Kazo DLG Byeshembe Byeshembe-Kazo PDM SACCO \nNo \nAppendix 14: Failure to update Enterprise and Household registers making up the SACCO SN Vote Name Parish Name \nName of SACCO Number of PDM enterprises \n", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}, [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}]], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kazo Magondo Magondo-Burunga 30\n2. Kazo Orwigi Orwigi -Burunga 21\n3. Kazo Migina Migina \u2014Migina 20\n4. Kazo Nyarubanga Nyarubanaga-Kanoni 20\n5. Kazo Kyengando kyengando-Engari 19\n6. Kazo Kagira Kagira-Nkungu Te Kazo Kijuma Kijuma-Rwemikoma\n7. Kazo Rwempiri Rwempiri-Kazo", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kazo \nKantaganya", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kazo Byeshembe Byeshembe-Kazo 10", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "49 \nact 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nDoes SACCO maintain updated enterprise and House hold registers \nNO", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}, [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}]], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["2", "DECEMBER, - 2023"], "page": 1}, {"content": ["District Rural Water Supply and Sanitation Conditional Grant - 12", "4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.", "17", "", " 4.3 Education Development Grant cccccccsscssssssseeseccssseseccsescsesecessesecaesecsesesscsrseeacscsaeecenseees - 19", "44 Nico Sale rigen", "20", "nun", "453 Transitional Development Ad Hoc Grant Heil", "21", "eu nn anne", "(OTIS FP Ut - 28", "cerca eee ene ceraracnenneenon ane RENRUCReRERRERE", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS :.::ceccscseeeseeeseees - 28", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 28", "DITIER REPORTIRIE RESPONSIBLE", "29", "anna EREREE EE ETEREEEOES", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION u.uuunanaannnn - 29", "5.0 Implementation\u2019 of the Parish Development Model cccocrers", "30", "eee sereecerertinsesnrersaees", "NEE", "36", "EEE EEE"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Kibaale District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kibaale District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..84e89ccd55402e7ec1c428aec9970928b8cd8193 --- /dev/null +++ b/reports/chunks/Kibaale District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "Tore AdO)", "metadata": {"headings": [{"headings_0": {"content": "Tore AdO)", "page": 1, "level": 3}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lsid", "metadata": {"headings": [{"headings_0": {"content": "lsid", "page": 1, "level": 2}}, {"headings_1": {"content": "Tore AdO)", "page": 1, "level": 3}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TWUANaD s1vVab) \u20accOc TIVNIDINO TVa3N39", "metadata": {"headings": [{"headings_0": {"content": "lsid", "page": 1, "level": 2}}, {"headings_1": {"content": "Tore AdO)", "page": 1, "level": 3}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VGNV9N", "metadata": {"headings": [{"headings_0": {"content": "VGNV9N", "page": 1, "level": 1}}, {"headings_1": {"content": "lsid", "page": 1, "level": 2}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ANNE", "metadata": {"headings": [{"headings_0": {"content": "ANNE", "page": 1, "level": 2}}, {"headings_1": {"content": "VGNV9N", "page": 1, "level": 1}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "YOLIGNV JO OE YOLIGNV \u20acZ07Z 4 I \u2014 40", "metadata": {"headings": [{"headings_0": {"content": "ANNE", "page": 1, "level": 2}}, {"headings_1": {"content": "VGNV9N", "page": 1, "level": 1}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SINIWSLVLS VGNV9N", "metadata": {"headings": [{"headings_0": {"content": "SINIWSLVLS VGNV9N", "page": 1, "level": 4}}, {"headings_1": {"content": "ANNE", "page": 1, "level": 2}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ao\\} \nm ITIaNnd3ad SHL GSGNA AHL", "metadata": {"headings": [{"headings_0": {"content": "SINIWSLVLS VGNV9N", "page": 1, "level": 4}}, {"headings_1": {"content": "ANNE", "page": 1, "level": 2}}, [{"headings_0": {"content": "SINIWSLVLS VGNV9N", "page": 1, "level": 4}}, {"headings_1": {"content": "ANNE", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018UAGWAIAG", "metadata": {"headings": [{"headings_0": {"content": "\u2018UAGWAIAG", "page": 1, "level": 5}}, {"headings_1": {"content": "SINIWSLVLS VGNV9N", "page": 1, "level": 4}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ JO YVSA AO IHL LUOdsy IVIDNVNIS SNL JDIAIO", "metadata": {"headings": [{"headings_0": {"content": "\u2018UAGWAIAG", "page": 1, "level": 5}}, {"headings_1": {"content": "SINIWSLVLS VGNV9N", "page": 1, "level": 4}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "YOs", "metadata": {"headings": [{"headings_0": {"content": "YOs", "page": 1, "level": 6}}, {"headings_1": {"content": "\u2018UAGWAIAG", "page": 1, "level": 5}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SHL", "metadata": {"headings": [{"headings_0": {"content": "SHL", "page": 1, "level": 3}}, {"headings_1": {"content": "YOs", "page": 1, "level": 6}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NO", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], "page": 1, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 i es \n4 \nTABLE OF CONTENTS \nLISE OF AGIONVINS ii ssscvesre ve ae ae eee \nOle \n1 Tr te a eT eee re cr rer re Tr Tr \nBasis for OBNION 1 en erectre eeeeeee eee eee mE vex \nKey Audit Matten \ni a ae u a \n1.0 Implementation of the Approved BudGet.........cccccssssccssscccsesesesseucssseneescuesecessuaerenanes i \n2.0 Management Of The Government Salary Payroll \n9 ........:ccccsssccctsscecessseceuseeeeeassseessseeees \nEmpinasis: OF Mattel \n13 oc. csxcscncenewes ccemewesnascanwcresees eeceuess. seeps oscagevsueievvereersa rn eeveesnaceny ss \n3.0: MiSChargGed EXPen Gitte \n13 neues nennen \nIce MALE 13 nn a aa Lan na ee EEE \n4.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) ....sennene. 13 \nOLE? INTORNGUON 34 ren an aaa nn \nManagement's Responsibility for the Financial StateMents............ccccccsssssseesssceesssereceesesees 33 Auditor\u2019s Responsibility for the Audit of Financial StateMments.........:ccccesseccsesseeseaeecenseensnees 35 \nOther Reporting Responsibilities.. \n36 au une en nen \nReport on the Audit of Compliance with Legislation .........cccssecccssccenssseceneseeeneeseceenaneesseess 36 5.0 Implementation of the Parish Development Model .............ccsceesseseeeeseaeeeeeseeneeneneees 36 \nIE eee 44 eee eee \nList of Acronyms \nAcronym \"Meaning ~ \\| \nDIG District Local Government GoU", "metadata": {"headings": [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}, [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}], [{"headings_0": {"content": "NO", "page": 1, "level": 4}}, {"headings_1": {"content": "SHL", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Government Uganda _", "metadata": {"headings": [{"headings_0": {"content": "Government Uganda _", "page": 4, "level": 1}}, {"headings_1": {"content": "NO", "page": 1, "level": 4}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \nHCMS Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "Government Uganda _", "page": 4, "level": 1}}, {"headings_1": {"content": "NO", "page": 1, "level": 4}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ICT", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 4, "level": 1}}, {"headings_1": {"content": "Government Uganda _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Information and Communication", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 4, "level": 1}}, {"headings_1": {"content": "Government Uganda _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology __", "metadata": {"headings": [{"headings_0": {"content": "Technology __", "page": 4, "level": 5}}, {"headings_1": {"content": "ICT", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions", "metadata": {"headings": [{"headings_0": {"content": "Institutions", "page": 4, "level": 3}}, {"headings_1": {"content": "Technology __", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "Institutions", "page": 4, "level": 3}}, {"headings_1": {"content": "Technology __", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "_INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "Institutions", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "_INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "Institutions", "page": 4, "level": 3}}, [{"headings_0": {"content": "_INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "Institutions", "page": 4, "level": 3}}], [{"headings_0": {"content": "_INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "Institutions", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "_INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "_INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale 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": "LGFAR", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority LLG \\| Lower Local Governments \n\\| Local Revenue \nMinistries, Departments and \u2018Agencies \nMinistry of Education", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "LGFAR", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_MoFPED", "metadata": {"headings": [{"headings_0": {"content": "_MoFPED", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance,", "metadata": {"headings": [{"headings_0": {"content": "_MoFPED", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planning _", "metadata": {"headings": [{"headings_0": {"content": "Planning _", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoFPED", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Economic Development \u2014\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "Planning _", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoFPED", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 1}}, {"headings_1": {"content": "Planning _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development MoLG Ministry of Local Government \n\\_ \n\\_NAA National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 1}}, {"headings_1": {"content": "Planning _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NTR Non-Tax Office Revenue _ General", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Office Revenue _ General", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\_ \\_ j u - \nof the Auditor \nProgram Budgeting \u201aSystem \nPayroll Deduction \u201cManagement < System \\_ Procurement & Disposal Unit \nPublic Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Office Revenue _ General", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ". 7", "metadata": {"headings": [{"headings_0": {"content": ". 7", "page": 4, "level": 1}}, {"headings_1": {"content": "NTR Non-Tax Office Revenue _ General", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Finance Management", "metadata": {"headings": [{"headings_0": {"content": ". 7", "page": 4, "level": 1}}, {"headings_1": {"content": "NTR Non-Tax Office Revenue _ General", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Regulations .", "metadata": {"headings": [{"headings_0": {"content": "Regulations .", "page": 4, "level": 1}}, {"headings_1": {"content": ". 7", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury \n\\_ Treasury Single Account \nTreasury Sub Single Account \n\\_\\_\\_\\_\\_ Uganda Banker's Association Uganda Consolidated Fund \nUganda Consumer and \nLender's \\_ Association Oo nu", "metadata": {"headings": [{"headings_0": {"content": "Regulations .", "page": 4, "level": 1}}, {"headings_1": {"content": ". 7", "page": 4, "level": 1}}, [{"headings_0": {"content": "Regulations .", "page": 4, "level": 1}}, {"headings_1": {"content": ". 7", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sens Support", "metadata": {"headings": [{"headings_0": {"content": "sens Support", "page": 4, "level": 3}}, {"headings_1": {"content": "Regulations .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 4, "level": 1}}, {"headings_1": {"content": "sens Support", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Municipal i infrastructure Development Uganda \nWomen Empowerment Project \n\\_", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 4, "level": 1}}, {"headings_1": {"content": "sens Support", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Youth", "metadata": {"headings": [{"headings_0": {"content": "Youth", "page": 4, "level": 3}}, {"headings_1": {"content": "to", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Livelihood", "metadata": {"headings": [{"headings_0": {"content": "Livelihood", "page": 4, "level": 1}}, {"headings_1": {"content": "Youth", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\{Progam \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIBAALE DISTRICT FOR THE YEAR ENDED 30\"\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Livelihood", "page": 4, "level": 1}}, {"headings_1": {"content": "Youth", "page": 4, "level": 3}}, [{"headings_0": {"content": "Livelihood", "page": 4, "level": 1}}, {"headings_1": {"content": "Youth", "page": 4, "level": 3}}], [{"headings_0": {"content": "Livelihood", "page": 4, "level": 1}}, {"headings_1": {"content": "Youth", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Livelihood", "page": 4, "level": 1}}], "page": 5, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kibaale District, 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 Kibaale District for the year ended 30% June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Livelihood", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Livelihood", "page": 4, "level": 1}}]], "page": 5, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 5, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I 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. Key Audit Matters Key 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. I have determined the matters described below as the key audit matters to be communicated in my report. In 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. The mandate of Kibaale 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. During the financial year 2022/2023, the District had a budget of UGX.37,026,085,821 out of which UGX.35,854,262,264 was warranted as shown in the table below; SN Details Budget Warrants % age of UGX (A) UGX (B) warrants (B/A) 2 Recurrent (Wage) 19,459,400,832 19,313,662,350 a \\_\\_ \\| \\| \\_\\_\\_ \\| 2 Recurrent (Non- : 3,414,808,078 \\| 3,325,632,317 \u00a9 97 wage) 0 Bu \\_ . u nn \\_3\\_\\_\\_ Development ; 14,151,876,911 \\_\\_13,214,967,597 938 ; Total ...37,026,085,821 35,854,262,264 97 Out ofthe total warrants of UGX.35,854,262,264, I reviewed the utilisation of warrants worth UGX.27,813,583,228 (78%) as summarised in the table below; Sn", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}, [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}]], "page": 5, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\_ Wage expenditure 18,120,396,341 18,120,396,341 51", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish Development 105,230,144 18,225,626,485 51", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Model", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 6, "level": 3}}, {"headings_1": {"content": "for", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 6, "level": 3}}, {"headings_1": {"content": "for", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Focus area-Education 873,840,005 19,099,466,490 53 \\_ grant - Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 6, "level": 3}}, {"headings_1": {"content": "for", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "metadata": {"headings": [{"headings_0": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}, {"headings_1": {"content": "Model", "page": 6, "level": 3}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects \\_\\_ nn nn een neinenen", "metadata": {"headings": [{"headings_0": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}, {"headings_1": {"content": "Model", "page": 6, "level": 3}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Transitional 318,015,389 19,786,560,259 55 development grant - \n\u201a \nHealth Adhoc \\_\n6. Transitional 675,090,249 20,461,650,508 57 development grant -", "metadata": {"headings": [{"headings_0": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}, {"headings_1": {"content": "Model", "page": 6, "level": 3}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Works Adhoc", "metadata": {"headings": [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. UGIFT (Infrastructure) \\_\\_\\_\\_6,050,444,559 \\_26,512,095,067. 74 \u201a8. Water development \\| 939,692,012 27,451,787,079 77 \\| \n\\| \\| grant (Piped water, \\|", "metadata": {"headings": [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "detailed audit report and a summary of the key findings reported in section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review; \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the District was supposed to The", "metadata": {"headings": [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}, [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}], [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}]], "page": 7, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], "page": 7, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collect Local revenue of UGX.532,541,455; However, by the end Officer \nshould of the year only UGX.338,052,142 had been collected intensify \nthe representing 63% performance as shown in the table below and sensitization \nof detailed in Appendix 1 \nfarmers about the benefits of the \\| No \\| Source \\| Approved \\| Actual ] Variance \\| micro-scale \n\\| \\_\\_\\|\\_ \\_L budget Collections \\| \ni irrigation program 358,; 363 \\| 150, 369, 528 \\_ ~ =20, 001, 165 7 \n1 \\| Tax 130, \n\\| \nin order to attract Revenues \\| \"402,183,092 \\| 187,682,614 = SH \\| 3 Ses \\| more farmers to co- 2 zo \\| \n\\| Non-Tax \\| 214,500,478 fund. \n[ \\| \"Total Revenues \\| \\_\\_\\| \\\\ \n\\_\\_ \n532,541,455 \\| 338,052,142 194,489,313 \\| \n\\| \nRevenue \\| I \n\\_ \nUnder collection of Local revenue denied the District resources for implementation of the following key planned activities. \n\\| \n[No \\| Out-put \\| Activity \\| Purpose of the \\| Budget \n\\| \\| \n\\| \\| un-implemented \\| Amount activities \\| 2 Agro- \\| Farmers' co- Procuring Micro 170,473,000 \\| \\| Industrializa \\| funding for \\| scale irrigation \\| \n\\| \\| tion Micro scale scheme \n\\| \n\\| \n\\| irrigation \\| equipment. \n\\| \nscheme \n\\| \\| \n\\| \n\\| \n\\| equipment. Br", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}]], "page": 7, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[2", "metadata": {"headings": [{"headings_0": {"content": "[2", "page": 7, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 7, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Transfers | Service delivery in | 20,463,419 |", "metadata": {"headings": [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], "page": 7, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public \nto \n\\| \\| Sector \\| other \\| Lower Local \n\\| \\| \nTransformat \\| Government Governments. \\| \nI 3 \\_ 190,936, 419 \n\\| ion June \\| TOTAL \n\\| \nThe Accounting Officer explained attributed this; \ne to failure by farmers to co-fund for the microscale irrigation equipment because of the high rate. He also stated that they were proposing that co-funding be reduced from 25% to 10% of the total project cost in order to attract more farmers. \nUGX.368,636,700 that was not warranted was meant for the \ncan be fully following key activities which were either partially or not funded. implemented at all; \nroll over the partially and not \n\\| No Programme Amount not Activities not Purpose and implemented /partially impact of the activities for implemented unimplemente implementation : . \nd activity \nFunding in \\| \nthe next \\| 1 Agro- 30,611,929 of Micro scale \nIndustrializati microscale irrigation financial year. on irrigation equipment. \ntechnologies Farmers did not \naccess micro \nscale irrigation \n\\| \n\\| \ntechnologies \n: \n\\| \nsince they were \nunable to co- \n\\| \nsb . BE Ba fund. \n3 Human \n111,290,000 Micro projects The targeted 14 \\| \nCapital financing at community \ni \nDevelopment \ncommunity \\| groups did not \nlevel. \n\\_ receive funding \u2014 \nfor their micro \n\\| \n\\| \nprojects. \n\\| \n\\_ \n4 Human 61,000,400 stakeholders Inadequate Capital coordination coordination for Development and COVID 19 performance immunisation review \ncampaigns meetings \nTotal \n202,902,329 \nThe Accounting Officer explained that; \ne the funding for micro projects was affected by the failure by the Bunyoro affairs Minister to remit the funds. \ne budget cuts by MoFPED affected the purchase of micro-scale irrigation technologies. \ne funding for stakeholder coordination was affected by the World Health Organization\u2019s declaration of Covidi9 as no longer a pandemic thus non-release of funds by MoH because the activities were not seen as necessary. \nPerformance of external assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}, [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}]], "page": 7, "document_name": "Kibaale 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": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}], "page": 8, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.907,084,164 from the various programmes out of which Officer should; UGX.325,160,726 was warranted resulting in a shortfall of \u00ab enhance UGX.581,923,438 representing 36% performance. \ncapacity building in preparation of The performance of warrants for each of the programmes is \naccountability in shown in the table below; \norder to attract", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}], "page": 8, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BHununodsy SJOWIEJ au] yeu paz\u0131les1 Ang Ajawiy JO Aq ul pied", "metadata": {"headings": [{"headings_0": {"content": "BHununodsy SJOWIEJ au] yeu paz\u0131les1 Ang Ajawiy JO Aq ul pied", "page": 9, "level": 4}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I", "metadata": {"headings": [{"headings_0": {"content": "BHununodsy SJOWIEJ au] yeu paz\u0131les1 Ang Ajawiy JO Aq ul pied", "page": 9, "level": 4}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cPINoUs adeiquia @}e0S-O01W os \"paq.losqe abeinooue uoissiulgns saqeoyiies $JOJBsQUOD 386", "metadata": {"headings": [{"headings_0": {"content": "\u201cPINoUs adeiquia @}e0S-O01W os \"paq.losqe abeinooue uoissiulgns saqeoyiies $JOJBsQUOD 386", "page": 9, "level": 2}}, {"headings_1": {"content": "BHununodsy SJOWIEJ au] yeu paz\u0131les1 Ang Ajawiy JO Aq ul pied", "page": 9, "level": 4}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SZINSUBS uonebuui weiBod spun, quawiAed 0\\} \u201cOW Sul A991 oO\\} \\|je ale", "metadata": {"headings": [{"headings_0": {"content": "\u201cPINoUs adeiquia @}e0S-O01W os \"paq.losqe abeinooue uoissiulgns saqeoyiies $JOJBsQUOD 386", "page": 9, "level": 2}}, {"headings_1": {"content": "BHununodsy SJOWIEJ au] yeu paz\u0131les1 Ang Ajawiy JO Aq ul pied", "page": 9, "level": 4}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Japso", "metadata": {"headings": [{"headings_0": {"content": "Japso", "page": 9, "level": 2}}, {"headings_1": {"content": "\u201cPINoUs adeiquia @}e0S-O01W os \"paq.losqe abeinooue uoissiulgns saqeoyiies $JOJBsQUOD 386", "page": 9, "level": 2}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ul", "metadata": {"headings": [{"headings_0": {"content": "Ul", "page": 9, "level": 1}}, {"headings_1": {"content": "Japso", "page": 9, "level": 2}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40 \npue ay\\} woneziunwu \u201cSagluNWWOD ul pasnes papuny Ul \u201cje uorezijan-Iopun uonezygniepun siewue) Sul JO uoissiwgns \u2018ssopenuos s\u0131aypee\\} peip \n\\| Aq Ayape spugs\u0131p Aq Buunp \n\\| \\| \\| Er \\| \\| \\| \u0131ay\u0131 \\| 12.073: \\| \\| \n\\| \\| \\| I \nSpuny EEH'TBO/EZE'EXIN ay] BuUIMO\\}\\|OJ", "metadata": {"headings": [{"headings_0": {"content": "Ul", "page": 9, "level": 1}}, {"headings_1": {"content": "Japso", "page": 9, "level": 2}}, [{"headings_0": {"content": "Ul", "page": 9, "level": 1}}, {"headings_1": {"content": "Japso", "page": 9, "level": 2}}], [{"headings_0": {"content": "Ul", "page": 9, "level": 1}}, {"headings_1": {"content": "Japso", "page": 9, "level": 2}}], [{"headings_0": {"content": "Ul", "page": 9, "level": 1}}, {"headings_1": {"content": "Japso", "page": 9, "level": 2}}], [{"headings_0": {"content": "Ul", "page": 9, "level": 1}}, {"headings_1": {"content": "Japso", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "psig", "metadata": {"headings": [{"headings_0": {"content": "psig", "page": 9, "level": 2}}, {"headings_1": {"content": "Ul", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jo \\| ep \\| \\| \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "psig", "page": 9, "level": 2}}, {"headings_1": {"content": "Ul", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ay}", "metadata": {"headings": [{"headings_0": {"content": "ay}", "page": 9, "level": 3}}, {"headings_1": {"content": "psig", "page": 9, "level": 2}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0d om vogebu.i 30 yes GadJOW 30 sajedyqueo oym Jo SadIAles usog \n\\| i \\} \\| \\| \\| \\| \\| \\| \\| er \\| osod\u0131ng jo pawawejdun 3g ayenbapeuf s\\#eyse\\|\\} Aq pappnpuoo ayy Auew aseajei pallene ayy UMOUS", "metadata": {"headings": [{"headings_0": {"content": "ay}", "page": 9, "level": 3}}, {"headings_1": {"content": "psig", "page": 9, "level": 2}}, [{"headings_0": {"content": "ay}", "page": 9, "level": 3}}, {"headings_1": {"content": "psig", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "peyuswejdunun \u2014_ ur SIU you sojAeg Sumen 1D] 4391nn", "metadata": {"headings": [{"headings_0": {"content": "peyuswejdunun \u2014_ ur SIU you sojAeg Sumen 1D] 4391nn", "page": 9, "level": 3}}, {"headings_1": {"content": "ay}", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pedw\u0131 ape! u\u00dfnong jUNSIG BpBeBni: Aypedey papuny sem", "metadata": {"headings": [{"headings_0": {"content": "pedw\u0131 ape! u\u00dfnong jUNSIG BpBeBni: Aypedey papuny sem", "page": 9, "level": 3}}, {"headings_1": {"content": "peyuswejdunun \u2014_ ur SIU you sojAeg Sumen 1D] 4391nn", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BU} Je uoseay Jo} quawAed \u2018paoe|del", "metadata": {"headings": [{"headings_0": {"content": "BU} Je uoseay Jo} quawAed \u2018paoe|del", "page": 9, "level": 1}}, {"headings_1": {"content": "pedw\u0131 ape! u\u00dfnong jUNSIG BpBeBni: Aypedey papuny sem", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-05 sjueulem uawd\u0131nba ueugnna 1SSd \u2018paumas peiejssueg jou", "metadata": {"headings": [{"headings_0": {"content": "-05 sjueulem uawd\u0131nba ueugnna 1SSd \u2018paumas peiejssueg jou", "page": 9, "level": 3}}, {"headings_1": {"content": "BU} Je uoseay Jo} quawAed \u2018paoe|del", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0110d sem 10) Juawejdu\u0131 Aq Bujujesy 0} $97'797'PS8'SE\"XON Aq JO) payuawajdu\u0131 me4 papun, 3jeos SunleH ey 287 BWOS pey pey", "metadata": {"headings": [{"headings_0": {"content": "0110d sem 10) Juawejdu\u0131 Aq Bujujesy 0} $97'797'PS8'SE\"XON Aq JO) payuawajdu\u0131 me4 papun, 3jeos SunleH ey 287 BWOS pey pey", "page": 9, "level": 3}}, {"headings_1": {"content": "-05 sjueulem uawd\u0131nba ueugnna 1SSd \u2018paumas peiejssueg jou", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| =: \\| \\| uoneziunwuwi a\u0131njle) SE JUBSLW Jo \\| Aq Aq \n\\| \\| \\| \\| \\| \nsaniyiqeyunoose pazunn \n\\|\\_\\_ \\| \\| \\| \\| \\| as \\| \\| \n\\| \\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "0110d sem 10) Juawejdu\u0131 Aq Bujujesy 0} $97'797'PS8'SE\"XON Aq JO) payuawajdu\u0131 me4 papun, 3jeos SunleH ey 287 BWOS pey pey", "page": 9, "level": 3}}, {"headings_1": {"content": "-05 sjueulem uawd\u0131nba ueugnna 1SSd \u2018paumas peiejssueg jou", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3ousemampy payuawajdun wonresiunwu LIT Ayoeded %ZG Aq Jopun pue ses WoRDn.gsU0) \u2018IIT ebeinw'}s pue Jsdeg ss", "metadata": {"headings": [{"headings_0": {"content": "3ousemampy payuawajdun wonresiunwu LIT Ayoeded %ZG Aq Jopun pue ses WoRDn.gsU0) \u2018IIT ebeinw'}s pue Jsdeg ss", "page": 9, "level": 3}}, {"headings_1": {"content": "0110d sem 10) Juawejdu\u0131 Aq Bujujesy 0} $97'797'PS8'SE\"XON Aq JO) payuawajdu\u0131 me4 papun, 3jeos SunleH ey 287 BWOS pey pey", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Anemied/ 4oj UI Aq 0} JO 249M SOnIANDY uopezian wuowd\u0131nba epunseweAN uorpn.su0o)", "metadata": {"headings": [{"headings_0": {"content": "Anemied/ 4oj UI Aq 0} JO 249M SOnIANDY uopezian wuowd\u0131nba epunseweAN uorpn.su0o)", "page": 9, "level": 3}}, {"headings_1": {"content": "3ousemampy payuawajdun wonresiunwu LIT Ayoeded %ZG Aq Jopun pue ses WoRDn.gsU0) \u2018IIT ebeinw'}s pue Jsdeg ss", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Anede) SIEUDeR] J39INN Jo, Aq pepaye uonebiiy", "metadata": {"headings": [{"headings_0": {"content": "Anemied/ 4oj UI Aq 0} JO 249M SOnIANDY uopezian wuowd\u0131nba epunseweAN uorpn.su0o)", "page": 9, "level": 3}}, {"headings_1": {"content": "3ousemampy payuawajdun wonresiunwu LIT Ayoeded %ZG Aq Jopun pue ses WoRDn.gsU0) \u2018IIT ebeinw'}s pue Jsdeg ss", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "You 05E\u201958P\u2019887 960\u2019rZT\u20190S Jo, Jo anueAel Jejned uONdIosqe paz\u0131\u0131yn 726\u20197b0'696 s\u2019gug'vie'T 80 \"GIZEBBTT DEZ", "metadata": {"headings": [{"headings_0": {"content": "You 05E\u201958P\u2019887 960\u2019rZT\u20190S Jo, Jo anueAel Jejned uONdIosqe paz\u0131\u0131yn 726\u20197b0'696 s\u2019gug'vie'T 80 \"GIZEBBTT DEZ", "page": 9, "level": 1}}, {"headings_1": {"content": "Anemied/ 4oj UI Aq 0} JO 249M SOnIANDY uopezian wuowd\u0131nba epunseweAN uorpn.su0o)", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pajuessem saa 0} Boppeq JO pazyn-un JOU salamde sjueuem |", "metadata": {"headings": [{"headings_0": {"content": "pajuessem saa 0} Boppeq JO pazyn-un JOU salamde sjueuem |", "page": 9, "level": 1}}, {"headings_1": {"content": "You 05E\u201958P\u2019887 960\u2019rZT\u20190S Jo, Jo anueAel Jejned uONdIosqe paz\u0131\u0131yn 726\u20197b0'696 s\u2019gug'vie'T 80 \"GIZEBBTT DEZ", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "&#&| |", "metadata": {"headings": [{"headings_0": {"content": "&#&| |", "page": 9, "level": 4}}, {"headings_1": {"content": "pajuessem saa 0} Boppeq JO pazyn-un JOU salamde sjueuem |", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0104 ees Burures3 papuny \u2018yeu JojAeg uoseas sem SWeuem JO J0U poPaye abem om aways", "metadata": {"headings": [{"headings_0": {"content": "0104 ees Burures3 papuny \u2018yeu JojAeg uoseas sem SWeuem JO J0U poPaye abem om aways", "page": 9, "level": 4}}, {"headings_1": {"content": "&#&| |", "page": 9, "level": 4}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uyoras wuisey oBem \\| \\| \\| poulejdxe", "metadata": {"headings": [{"headings_0": {"content": "0104 ees Burures3 papuny \u2018yeu JojAeg uoseas sem SWeuem JO J0U poPaye abem om aways", "page": 9, "level": 4}}, {"headings_1": {"content": "&#&| |", "page": 9, "level": 4}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Oljod joj ayes PdZI|IIN 10 au | Jo IH | JO ss", "metadata": {"headings": [{"headings_0": {"content": "Oljod joj ayes PdZI|IIN 10 au | Jo IH | JO ss", "page": 9, "level": 3}}, {"headings_1": {"content": "0104 ees Burures3 papuny \u2018yeu JojAeg uoseas sem SWeuem JO J0U poPaye abem om aways", "page": 9, "level": 4}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Oljod joj ayes PdZI|IIN 10 au | Jo IH | JO ss", "page": 9, "level": 3}}, {"headings_1": {"content": "0104 ees Burures3 papuny \u2018yeu JojAeg uoseas sem SWeuem JO J0U poPaye abem om aways", "page": 9, "level": 4}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9vr\u2019eso\u2019see asn", "metadata": {"headings": [{"headings_0": {"content": "9vr\u2019eso\u2019see asn", "page": 9, "level": 5}}, {"headings_1": {"content": "Oljod joj ayes PdZI|IIN 10 au | Jo IH | JO ss", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TEs\u20196ZT\u2018TSr\u2019ZE\"XON Ajjeiyied |", "metadata": {"headings": [{"headings_0": {"content": "TEs\u20196ZT\u2018TSr\u2019ZE\"XON Ajjeiyied |", "page": 9, "level": 4}}, {"headings_1": {"content": "9vr\u2019eso\u2019see asn", "page": 9, "level": 5}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Linie |", "metadata": {"headings": [{"headings_0": {"content": "Linie |", "page": 9, "level": 2}}, {"headings_1": {"content": "TEs\u20196ZT\u2018TSr\u2019ZE\"XON Ajjeiyied |", "page": 9, "level": 4}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \\| \\| \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Linie |", "page": 9, "level": 2}}, {"headings_1": {"content": "TEs\u20196ZT\u2018TSr\u2019ZE\"XON Ajjeiyied |", "page": 9, "level": 4}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yunowy ae 4380140 SPun, UOISIDaPp sSjuellem SJUBLEM 349M 310m you", "metadata": {"headings": [{"headings_0": {"content": "yunowy ae 4380140 SPun, UOISIDaPp sSjuellem SJUBLEM 349M 310m you", "page": 9, "level": 3}}, {"headings_1": {"content": "Linie |", "page": 9, "level": 2}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TT", "metadata": {"headings": [{"headings_0": {"content": "TT", "page": 9, "level": 2}}, {"headings_1": {"content": "yunowy ae 4380140 SPun, UOISIDaPp sSjuellem SJUBLEM 349M 310m you", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aie", "metadata": {"headings": [{"headings_0": {"content": "aie", "page": 9, "level": 2}}, {"headings_1": {"content": "TT", "page": 9, "level": 2}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "or as\u0131lea4 e Ul ou \nJEU\\} L. \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| Jey\\} \nwe\u0131\u00dfoid \\_ ynsal \u2018epueby jo SOL", "metadata": {"headings": [{"headings_0": {"content": "aie", "page": 9, "level": 2}}, {"headings_1": {"content": "TT", "page": 9, "level": 2}}, [{"headings_0": {"content": "aie", "page": 9, "level": 2}}, {"headings_1": {"content": "TT", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wdojaaeq wdojsnag Bugunossy \u201asIouog Jo jjepHoys pey \"\u0131ouop [EI0} ue DUIMOUS wes\u00dfoid zijeugsnpu] WeunH auidojeasq", "metadata": {"headings": [{"headings_0": {"content": "wdojaaeq wdojsnag Bugunossy \u201asIouog Jo jjepHoys pey \"\u0131ouop [EI0} ue DUIMOUS wes\u00dfoid zijeugsnpu] WeunH auidojeasq", "page": 9, "level": 1}}, {"headings_1": {"content": "aie", "page": 9, "level": 2}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sw que oad quo sunjies e JFOINN au} Sy} \u201cWeed Bunnsau xipueddy syuellem sw vone u", "metadata": {"headings": [{"headings_0": {"content": "sw que oad quo sunjies e JFOINN au} Sy} \u201cWeed Bunnsau xipueddy syuellem sw vone u", "page": 9, "level": 1}}, {"headings_1": {"content": "wdojaaeq wdojsnag Bugunossy \u201asIouog Jo jjepHoys pey \"\u0131ouop [EI0} ue DUIMOUS wes\u00dfoid zijeugsnpu] WeunH auidojeasq", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COS@Y uewnH ende) bee ueuin} jeqide> Tao) 0} uonezinn ul Bunueseide. \u2018e SJUCLEM SaIAe -olby jeyde)", "metadata": {"headings": [{"headings_0": {"content": "COS@Y uewnH ende) bee ueuin} jeqide> Tao) 0} uonezinn ul Bunueseide. \u2018e SJUCLEM SaIAe -olby jeyde)", "page": 9, "level": 5}}, {"headings_1": {"content": "sw que oad quo sunjies e JFOINN au} Sy} \u201cWeed Bunnsau xipueddy syuellem sw vone u", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": SU} By", "metadata": {"headings": [{"headings_0": {"content": ": SU} By", "page": 9, "level": 1}}, {"headings_1": {"content": "COS@Y uewnH ende) bee ueuin} jeqide> Tao) 0} uonezinn ul Bunueseide. \u2018e SJUCLEM SaIAe -olby jeyde)", "page": 9, "level": 5}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 9, "level": 3}}, {"headings_1": {"content": ": SU} By", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SlqeL \\| \\| [ \\| \\| \\| \\| \\| \\| L \\| \\| \\| \\| \\| \\| \\| TI \\| \\| \\| \\| \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 9, "level": 3}}, {"headings_1": {"content": ": SU} By", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "arent 9 Sul se ul AG INO SUL on", "metadata": {"headings": [{"headings_0": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}, {"headings_1": {"content": "JO", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON T z \nay Aa> \\| I zc \n\\| : \n\u00a9 \u00a9 \\| \n\\| \\| \\| \\| \\| \\| \n\\| \\| \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}, {"headings_1": {"content": "JO", "page": 9, "level": 3}}, [{"headings_0": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}, {"headings_1": {"content": "JO", "page": 9, "level": 3}}]], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "v'T", "metadata": {"headings": [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result of failure to utilize warrants; \ne Supply and installation of solar powered irrigation systems of 13 farmers whose procurements had been completed by year end were not implemented thus negatively affecting service delivery. \ne Health and Education service delivery has been delayed due to partial completion of Nyamarunda HC II, Construction of St. Mugaga SS and St.John Baptist Kasimi SS \ne Recruitment of staff was not done thus affecting provision of Health and education services \nThe Accounting Officer attributed this to; \ne Failure by some farmers to co-fund for the the micro scale \\| \nirrigation equipment \ne Non-replacement of teachers who had retired, died or transferred services due to halting the recruitment by the PSST \ne Late submission of payment certificates by contractors of the construction of seed schools and health centres. \n1.5 \nLack of appropriate performance indicators and targets in the work plans \nThe Accounting Regulation 11 (2) b of the Public Finance Management Officer \nshould Regulations, 2016 states that the work plan of a vote shall ensure Heads of \\| indicate the key performance indicators to be used to gauge the department \nare \nout-puts. \ntrained by the planner in the Part A of the performance contract for Accounting Officers prepare quantified outlines the core performance requirements against which their annual work plans performance should be assessed in regard to achievement of with appropriate planned results. This requires the Accounting Officer to be performance assessed on the extent to which annual key performance indicators \nand indicators and targets are achieved for key projects and/or targets. \nprograms. \nI reviewed the approved work plan and sampled 7 outputs with a total of 34 activities. I noted the following; \ne 5 outputs with 27 activities had clear performance indicators and targets. \n\\| e 2 output with 7 activities where 5 activities had clear performance indicators and 2 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 4 \nSubstant \\| 2 7 \\| 5 \n2 2,587,636 \\| 29 \\| \\| \\| \n\\| \n\\| \nially \\| i \u201a352 \\| \n\\| \nquantifie \n\\| \\| i \\| \\| \n\\| \n\\| j ! i Outputs \\| \\| 1 un nt Outputs 0 0 0 0 00 not fully \\| \\| \nquantifie", "metadata": {"headings": [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}, [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}]], "page": 10, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kid", "metadata": {"headings": [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], "page": 11, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \n\\| Total 7 \\| 34 32 2 7,407,49 \n= \\| Hp TIERE \n\\| his \\| [bie ee \\| \n\\| \ni nich IL \nBE 9,436 \\| < \n= \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was attributed to failure by heads of departments to fully quantify activities during the preparation of departmental work plans. \n1.6 Implementation of outputs \nI assessed the implementation of seven (7) outputs with thirty- The", "metadata": {"headings": [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}, [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}]], "page": 11, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], "page": 11, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "two (32) activities worth UGX.7,407,499,436 and noted that; Officer \nshould \nDetails are in Appendix 5 \nconsider liaising with MoFPED to \ne Four (4) outputs with Twenty-one (21) activities and ensure \ntimely expenditure worth UGX.3,389,295,587 were fully release of funds so implemented. \nthat all released e Three (3) outputs with eleven (ii) activities worth funds are fully UGX.4,018,203,849 were partially implemented. Out of the absorbed. \neleven (11) activities, five (5) activities were fully \nimplemented and six (6) activities were partially \nimplemented. \nTable showin\u00ab erformance indicators and targets Catego No. No of No. of Noof \nalae \\| aaa Noof \\| \nExpenditure \n> \n\\| \n\\| \n\\| \nry of \\| of \\| activi \\| Activiti \\| activiti \\| activi Amount (UGX) \\| \n\\| output outp \\| ties \\| esfully \\| \nes \nties \n\\| \\| \nis uts \\| inthe \\| implem \\| partiall not \n! \n\\| ented \\| imple \\| \\| \n\\| \\| asses outp y \\| \n\\| ented sed \\|uts \\| implem \\| ment \\| \n\\| Le ed \\| Fully 4 21 21 0 A 3,389,295,587 \\| implem \\| \\| \\| \nented \nZOUHDRS, es ae Sree i \noY r \n\\| Partially : 3 i 5 6 ' 0 4,018,203,849 \\| \n\\| Sh = A 1 T ree f oe sigh \n\\| \\| \\| \n\\| implem \\| \\| \\| \\| \\| \ni \nented \\| \\| \\| \\| \\| i \npups \\| \\| \\| Not 6:2. B50 ==] \n0 \\| 0 0 \nimplem \\| \\| \n\\| \nThe Accounting Officer explained that was partly attributed to delayed release of funds. \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 other service delivery Areas \nI sampled three (3) activities under URF and DDEG with a total expenditure of UGX.130,207,112 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations, details of which are in Appendix 6. \nSn Focus Area Inspection Observation \nls Uganda \nRoad \nBush clearing, grading and culvert installation was done and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}]], "page": 11, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fund", "metadata": {"headings": [{"headings_0": {"content": "Fund", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_the roads were in use. \nnen \n2, DDEG \nWorks were compete but the Girls\u2018 Hostel at Nyamarwa Secondary School had not yet been commissioned hence not in use by the students. \nDelayed commissioning of complete projects deprives the intended beneficiaries of expected accommodation for the students.", "metadata": {"headings": [{"headings_0": {"content": "Fund", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}, [{"headings_0": {"content": "Fund", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}]], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "Fund", "page": 12, "level": 1}}], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the commissioning of implemented projects in the subsequent financial years in order to ensure timely occupation of facilities by the beneficiaries. \n1.7.2 Service Delivery under Focus Areas \nI sampled Twenty-Six (26) out of Thirty-Four (34) activities in Six (6) focus areas with a total expenditure of UGX.6,014,288,062 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 4.4 of this report. \nSn \\| Focus \\| Activity \nObservation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "Fund", "page": 12, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "Fund", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "Fund", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ Area", "metadata": {"headings": [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nL\\\\ \\| \n", "metadata": {"headings": [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}]], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. UGIFT Construction of The kitchen at the Education services to the", "metadata": {"headings": [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| completed mi but \nthey \\| utilize OPD and maternity \u2014 \\|", "metadata": {"headings": [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yet in", "metadata": {"headings": [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ward and staff house and \\| were not use. \n\\| \n\\| \nI Po \\_\\|placentapit. \n\\| I \n\\_", "metadata": {"headings": [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}, [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Construction of Delayed completion, Expected health service \\| Nyamarunda HC the project", "metadata": {"headings": [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "delivery has been delayed \\| was \n\\| \nplanned to be due to failure to complete \\| I \n\\| \n\\| \n\\| completed by March the project within the \\| \\| \n\\| 14, 2023 but was still original contract duration. \\| \\| incomplete the \\| on \n\\| \ndate of inspection. \\| The contract has \\| since been extended \n\\| \\| twice up to October \n30, 2023. \nThe Accounting Officer explained that \no Nyamarunda Health Centre III was expected to be handed to the District by 31\\* December 2023 and it would be commissioned in January 2024. \no Phase 1 Kasimbi Health Centre III was completed and is expected to be commissioned by 20\" December 2023.", "metadata": {"headings": [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}, [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "yet in", "page": 13, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that completed structures are put to use by the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "yet in", "page": 13, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\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; \nThe District had a wage budget of UGX.15,639,625,129, out of which UGX.14,613,897,421 was utilised for the period under review. Below is a summary of \nOut of the total warrants, UGX.14,613,897,421 was utilized by the DLG resulting in un-utilized warrants of UGX.908,307,136 representing utilization of 94%% as summarized in the table below and detailed in Appendix 7 \nApproved Supple Revised Warran Payment Unspent Budget mentar Budget ts UGX. sUGX.Bn Balance UGX. Bn y UGX. UGX. Bn \nUGX. Bn Bn \nBn \n13.209 2.43 15.64 15.52 14.61 0.90 \n2,2 Validation of employees on the entity payroll \nThe District had 1,056 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], "page": 14, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "765 (72.4%) were fully verified, 12 (1.2%) partially verified, Officer should; 268 (25.4%) not verified, and 11 (1%) did not show up. In Use the verified addition, 8 individuals had not accessed the payroll by end of \\| payroll as a June, 2023. These were captured as new records in my basis of determination of the District wage bill. updating monthly payrolls The summary of the validation exercise is shown in the table for paying below; employee emoluments. Details No. of Annual base Engage the Individuals (UGX) concerned Number of staff as per the payroll 1,056 (June 2023) . Validated as follows; Total number of staff verified 765 (complete/fully verified) (A) 1,166,122,695 Service Commissions \\| and obtain 809,542,334 minute extracts Partially verified (individuals whose 12 15,303,085 within an \\_ appropriate time information availed at the physical \\| verification did not fulfil alf the frame for the requirements) (B) validation of the nn nenn na enna Not verified (appeared for validation 268 321,014,313 but not verified) (C) \\_ nn employees by \\| i The total number of individuals who 11 20,262,963 Ministry of \\_ did not appear for headcount (no- Public Service. shows) (D) (Accounted for and not Conduct accounted for) \\_Subtotal (A+B+C+D)=E \u201e4056 \u201e\\_\\_1,166,122,695 \\_ periodic due \\_ Employees who appeared for head 8 4,113,041 diligence on count but were not on payroll-New previous and records (F)\\_ current u une Overall total covered (E+F)\\*\\* 1,064 1,170,235,736 appointments of all staff in the The following observations were made; District so that a) Out of 765 (72%) employees appeared for the validation all ineligible exercise and presented all the pre-requisite documents to ones are confirm their existence and regularity of recruitment. removed from b) 12 (1%) employees appeared for headcount were partially the ii. 2 employees were confirmed to have exited the District due to death and retirement. A total of UGX.56,795,487 was paid as salary to 3 employees who were not accounted for. These payments were thus a financial loss to Government. e) 8 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise by they were not accounted for therefore they were not included in the validated payroll. Failure to provide the key pre-requisite documents for validation casts doubt on the eligibility of employees. Payments to unverified employees leads to financial loss to the Government The Accounting Officer explained that; \u00b0 he had", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kibaale 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": "Accounting", "page": 14, "level": 2}}], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 1}}], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District's records and may complicate the employee service updated \nand history and retirement procedures. Where the errors in dates brought to the of birth increase the length of service, it may lead to the attention of the irregular extension of employee service. \nMinistry of Public Service within a The Accounting Officer explained that he had written to all the specified \ntimeline affected staff to harmonize their dates of birth between NIRA for \nappropriate and IPPS. action. \n2.4 Delayed deletion of employees from the payroll \nI noted that UGX.6,557,854 was paid to 5 staff who had retired. The", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 1}}, [{"headings_0": {"content": "should", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer should; Delayed removal of staff from payroll resulted into financial loss \nensure that the to Government. \nHeads of \nIPPS and their National Identity cards to avoid delays of \\| removal of staff \n\\| from payroll \\| when they leave \\| the District. \n2.5 Review of the district Staff Establishment \nThe Accounting Review of the establishment revealed; \nOfficer should; \ni. Out of 327 approved positions, a total of 271 positions were = engage \nthe filled leaving a gap of 56 vacant positions \nDistrict Service ii. The entity did not have an approved and costed staff", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Commission,", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "establishment for primary, secondary and\\_ tertiary Ministry of institutions while the staff structure for health facilities \nPublic Service issued by Ministry of Health was not incorporated into the \nand MoFPED to district approved structure. \nhave the vacant e Under staffing hinders the district's ability to effectively \npositions \nfilled deliver services to its intended beneficiaries \ne continuously e The lack of an approved up-to-date staff structure \nengage relevant negatively impairs resource planning and mobilization \nstakeholders to develop and The Accounting Officer explained that he had written to the \\| \nimplement a Permanent Secretary, Ministry of Education and Sports\\| costed staff requesting for staffing structures of Education Institutions in \\| \nstructure for the the District. \n\\| District within a specified time frame. \n2.6 Estimated Wage Budget for validated staff for FY", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023/2024", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Public I developed procedures to determine the number of staff in Service and the post and approved recruitments so as to obtain the expected Accounting Officer wage cost at the entity as highlighted in the tabie below; \nshould review the approved wage SN Category \nNumber of Re-computed estimates of the employees Budget(UGX) district for the FY nn...", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}, [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Staff in post-refer to. \n2023/24 in line with headcount \n\\| the results of the Fully verified 765 9,748,255,677 \nPartially verified 12 183,637,020", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| validation exercise \\_ \n\\_ \n\\_ Employees not yet accessed on 0 i \n0 to ensure accurate \\_ June \nthe payroll by 2023 (new \\| \nNo shows accounted for and 6 those confirmed to have exited \ni \nwage Dill for the district. \n128,216,496 \nComparison of the re-computed estimated wage bill of UGX.11,201,141,313 and the approved district wage estimate of UGX.14,577,291,000 revealed an excess budget of", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}, [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.3,376,149,687.", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], "page": 17, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Over budgeting for wages creates opportunities for over payment of staff as well as payments to ghost employees. \nThe Accounting Officer responded that they arrived at their wage estimate using only staff in post at the district. \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users 1 understanding of the financial statements; \n3.0 Mischarged Expenditure \nInstruction 10.10.16 of the treasury Instruction, 2017 provide that all payments shall be fully coded according to the chart of accounts codes to enhance expenditure classification and reporting. \nI noted that funds to the tune of UGX.135,890,211 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Details are in Appendix 8. \nDiversion of funds negatively affects the delivery of services and negates the purpose of budgeting. \nThe Accounting Officer should always ensure full adherence to budget controls and where need arises, seek authority for any re-allocations or virement. \nOther Matter \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Proaqrammes (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": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}, [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], "page": 17, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG The District Rural Water \nand Sanitation Conditional Grant is a \nThe District received UGX.941,749,513, out of UGX.941,749,513 budgeted (100%) for the financial year 2022/23. Out of the UGX.941,749,513 received, the District spent UGX.939,692,012 (99.8%) leading to un-utilized funds of UGX.2,057,501 (0.2%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual quantity \nquantity \n1 Rural Water and Construction of boreholes \n6 6 Sanitation Sub- Rehabilitation of boreholes 9 \n9 Grant Construction of VIP latrine 0 0 (traditional", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}]], "page": 17, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Component)", "metadata": {"headings": [{"headings_0": {"content": "Component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. essen see 2 Piped Water Construction of piped water \\| 2 \n2 \n\\| \n\\| \\| Sub-Grant \nscheme at Imara and Kitutu", "metadata": {"headings": [{"headings_0": {"content": "Component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "Component)", "page": 18, "level": 8}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component) \\_ \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "Component)", "page": 18, "level": 8}}, [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "Component)", "page": 18, "level": 8}}]], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 4.1.1 Positive observations \nI noted the following areas were the District had commendable performance; \ne All the sampled planned projects worth UGX.665,900,314 were provided for in the approved five-year development plan. \ne All sampled projects were inclusive in the list of eligible capital investments. \ne desk and field appraisals were undertaken for the planned project worth", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.665,900,314.", "metadata": {"headings": [{"headings_0": {"content": "UGX.665,900,314.", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The stainless steel/u-PVC pipes bought for borehole works. \no 149 (26%) existing water sources as well as 6 (100%) new sources were tested in compliance with the guidelines. \n\u00b0 Four (4) water projects had functional water user committees to ensure local ownership and long term usage of the facilities. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.3 Planning", "metadata": {"headings": [{"headings_0": {"content": "UGX.665,900,314.", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "UGX.665,900,314.", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "UGX.665,900,314.", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 19, "level": 2}}, {"headings_1": {"content": "UGX.665,900,314.", "page": 18, "level": 3}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "{Category", "metadata": {"headings": [{"headings_0": {"content": "{Category", "page": 19, "level": 5}}, {"headings_1": {"content": "SN", "page": 19, "level": 2}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|Sub", "metadata": {"headings": [{"headings_0": {"content": "|Sub", "page": 19, "level": 3}}, {"headings_1": {"content": "{Category", "page": 19, "level": 5}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Budget \\| Ranking \\| Rank \\|", "metadata": {"headings": [{"headings_0": {"content": "|Sub", "page": 19, "level": 3}}, {"headings_1": {"content": "{Category", "page": 19, "level": 5}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| County/Town | Amount | based on | interpretation", "metadata": {"headings": [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \not CouncitName ned \\| \n\\| 0 \n0 000 1 \\| Sub-County \\| Karama Sub- \\| 497,003,000 3 Third needy \n\\| with County \\| \nmost \\| \\| \\| \\| \nallocation aa \\| \\| \\|Sub-County \\_ sie ig ec \\| ay eke \\| os \n2 \n\\| \\| \\| BwamiramiraSub- 1,347,737 10 Tenth needy by \\| \\| with least \\| County \\| \\| \\| rank \n\\| [allocation \\| 000000 \\| \\| \nN 3 \\| Sub-County \\| Nyamarunda TC \\| \n0\\| 1 most needy by \\| with no \\| \\| \\| rank \\| \\| \n\\| allocation \\| \\| ne nina ee a; \nAllocation of funds to sub-counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that priority in distribution of water was mainly based on ensuring schools get water points for the learners.", "metadata": {"headings": [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}, [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}], [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}], [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}], [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should make budget provisions for water investments in sub- counties in the order of the assessment results. \n4.1.3.2 Funding and Absorption \nUGX.941,749,513 (100%) was received, out of UGX.941,749,513 budgeted. Furthermore, out of the UGX.941,749,513 received, UGX.593,302,194 (63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.348,447,320 (37%) related to Piped Water Sub-Grant (UgIFT component) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Purpose", "metadata": {"headings": [{"headings_0": {"content": "| SN Purpose", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| : Variance", "metadata": {"headings": [{"headings_0": {"content": "| : Variance", "page": 19, "level": 1}}, {"headings_1": {"content": "| SN Purpose", "page": 19, "level": 3}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Budgeted | Released Lo |", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}, {"headings_1": {"content": "| : Variance", "page": 19, "level": 1}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LI amount amount eae", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}, {"headings_1": {"content": "| : Variance", "page": 19, "level": 1}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "metadata": {"headings": [{"headings_0": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}, {"headings_1": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \\| \\| Grant (traditional component) er le \\| \\| [ \\| \\| eee iv \n\\| \n\\|2 Piped Water Sub-Grant (UgIFT 348,447,320 348,447,320 \\| \\|\\_\\_\\| BER = i \\| \ncomponent) \\| \\| \\| \\_ \na", "metadata": {"headings": [{"headings_0": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}, {"headings_1": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}, [{"headings_0": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}, {"headings_1": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}], [{"headings_0": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}, {"headings_1": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "STE", "metadata": {"headings": [{"headings_0": {"content": "STE", "page": 19, "level": 3}}, {"headings_1": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 941,749,514 \\| 941,7499514 \\| oO a \nOut of the funds received, UGX.591,244,693 (100%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) activities while UGX.348,447,320 (100%) was spent on Piped Water Sub-Grant (UgIFT component) activities leaving UGX.2,057,501 (0%) un-utilized. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "STE", "page": 19, "level": 3}}, {"headings_1": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}, [{"headings_0": {"content": "STE", "page": 19, "level": 3}}, {"headings_1": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was commended for adequately absorbing funds received \n4.1.4 Review of the Procurement process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31\u2018t of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \na) A review of Advertisements of procurements revealed that three (3) projects were advertised after 30\" June 2022, as shown in the table below; \nSn Project \nAmount Date of \nadvertisement", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kitutu Water Supply system, 496,900,314 \n15/09/2022 pump station, civil works, transmission \nMains, distribution mains, water reservoir \nae\n2. Drilling 6 boreholes \n153,748,849 15/09/2022 \u2014 - \\_\n3. Extension of piped water supply from Imara 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15/09/2022", "metadata": {"headings": [{"headings_0": {"content": "15/09/2022", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ to Kikedi . . ch Total", "metadata": {"headings": [{"headings_0": {"content": "15/09/2022", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "750,649,163", "metadata": {"headings": [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b) A review of contract documents of procurements revealed that three (3) projects contracts were awarded after 31\u00b0 October 2022, as shown in the table below; \na Ke = teeters Contracts \nAward", "metadata": {"headings": [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}, [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}], [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kitutu Water Supply system, 496,900,314 02/02/2023", "metadata": {"headings": [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pump station, civil works, transmission mains,", "metadata": {"headings": [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, {"headings_1": {"content": "750,649,163", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \ndistribution mains, water reservoir \\| \\_\\_\\_. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, {"headings_1": {"content": "750,649,163", "page": 20, "level": 1}}, [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, {"headings_1": {"content": "750,649,163", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Drilling 6 boreholes \n153,748,849 13/04/2023\n3. Extension of piped water supply", "metadata": {"headings": [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, {"headings_1": {"content": "750,649,163", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "from Imarato \\_", "metadata": {"headings": [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, {"headings_1": {"content": "750,649,163", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 23/11/2022", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}, {"headings_1": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kikedi \nPo Total", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}, {"headings_1": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "153,860,392", "metadata": {"headings": [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}, {"headings_1": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed procurement affects timely implementation of planned activities. \nThe Accounting Officer explained that delays in the release of development grants \nI reviewed the district asset register and noted that equipment procured under Drilling Boreholes were not recorded. Details are of projects where equipment were bought are the table below; \n[sn \\_\\| Activity inspected \nT \\| Construction Zr piped water", "metadata": {"headings": [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}, {"headings_1": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}, [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}, {"headings_1": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}], [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}, {"headings_1": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}], [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}, {"headings_1": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 21, "level": 2}}, {"headings_1": {"content": "153,860,392", "page": 20, "level": 1}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure(UGX)", "metadata": {"headings": [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}, {"headings_1": {"content": "Total", "page": 21, "level": 2}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \nKitutu er \\_\\| 496,900,314 \\| \\| \n3 I Extension of Piped wateratImarakked \\|", "metadata": {"headings": [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}, {"headings_1": {"content": "Total", "page": 21, "level": 2}}, [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}, {"headings_1": {"content": "Total", "page": 21, "level": 2}}], [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}, {"headings_1": {"content": "Total", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn -", "metadata": {"headings": [{"headings_0": {"content": "nn -", "page": 21, "level": 4}}, {"headings_1": {"content": "expenditure(UGX)", "page": 21, "level": 5}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100, 000 \u201a000 \\| 2 \n\"es of a at 30,000,000", "metadata": {"headings": [{"headings_0": {"content": "nn -", "page": 21, "level": 4}}, {"headings_1": {"content": "expenditure(UGX)", "page": 21, "level": 5}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "borehole", "metadata": {"headings": [{"headings_0": {"content": "borehole", "page": 21, "level": 1}}, {"headings_1": {"content": "nn -", "page": 21, "level": 4}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibogo Parish- Nyamarrunda . \n\\|", "metadata": {"headings": [{"headings_0": {"content": "borehole", "page": 21, "level": 1}}, {"headings_1": {"content": "nn -", "page": 21, "level": 4}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14 7 Drilling", "metadata": {"headings": [{"headings_0": {"content": "14 7 Drilling", "page": 21, "level": 4}}, {"headings_1": {"content": "borehole", "page": 21, "level": 1}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| of a", "metadata": {"headings": [{"headings_0": {"content": "14 7 Drilling", "page": 21, "level": 4}}, {"headings_1": {"content": "borehole", "page": 21, "level": 1}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "metadata": {"headings": [{"headings_0": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "14 7 Drilling", "page": 21, "level": 4}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 borehole at 4,500, \u201a000 \nTE \u201aRehabilitation ofa \nNyaburungi- Kayaja sc = =:", "metadata": {"headings": [{"headings_0": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "14 7 Drilling", "page": 21, "level": 4}}, [{"headings_0": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "14 7 Drilling", "page": 21, "level": 4}}]], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|Total", "metadata": {"headings": [{"headings_0": {"content": "|Total", "page": 21, "level": 4}}, {"headings_1": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tt \ntst\u2014\u2018is\u2014SSSS - \\|", "metadata": {"headings": [{"headings_0": {"content": "|Total", "page": 21, "level": 4}}, {"headings_1": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "661,400,314 |", "metadata": {"headings": [{"headings_0": {"content": "661,400,314 |", "page": 21, "level": 5}}, {"headings_1": {"content": "|Total", "page": 21, "level": 4}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result, the water assets may not be easily traced thus creating an opportunity for", "metadata": {"headings": [{"headings_0": {"content": "661,400,314 |", "page": 21, "level": 5}}, {"headings_1": {"content": "|Total", "page": 21, "level": 4}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "misappropriation.", "metadata": {"headings": [{"headings_0": {"content": "misappropriation.", "page": 21, "level": 8}}, {"headings_1": {"content": "661,400,314 |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "misappropriation.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the Head of Finance records these water assets in the fixed assets register. \n4.1.6 Review of the Implementation of the Grant activities \n4.1.6.1 Approval of the project designs \nGuideline 4.1.7 of the Grant Guidelines (2022/2023) requires that all piped water supply systems being constructed in the District must have approved engineering designs from the Ministry of Water and Environment. \nI reviewed project files and noted that two (2) projects did not have their designs approved by the Ministry of Water and Environment. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "misappropriation.", "page": 21, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "misappropriation.", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "misappropriation.", "page": 21, "level": 8}}]], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Sn | Project", "metadata": {"headings": [{"headings_0": {"content": "[Sn | Project", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "=f Amount(UGX) | Construction", "metadata": {"headings": [{"headings_0": {"content": "=f Amount(UGX) | Construction", "page": 21, "level": 3}}, {"headings_1": {"content": "[Sn | Project", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 21, "level": 3}}, {"headings_1": {"content": "=f Amount(UGX) | Construction", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kitutu Water Supply \u2018system, 1 \\| \nPump \u2018station, ee civil \n\\| 496,900,314 \\| works, transmission mains, distribution mains, water reservoir \\|", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 21, "level": 3}}, {"headings_1": {"content": "=f Amount(UGX) | Construction", "page": 21, "level": 3}}, [{"headings_0": {"content": "of", "page": 21, "level": 3}}, {"headings_1": {"content": "=f Amount(UGX) | Construction", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| _ 100,", "metadata": {"headings": [{"headings_0": {"content": "| _ 100,", "page": 21, "level": 5}}, {"headings_1": {"content": "of", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 2 Extension of piped water supply from Imara to Kikedi", "metadata": {"headings": [{"headings_0": {"content": "| _ 100,", "page": 21, "level": 5}}, {"headings_1": {"content": "of", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000,000 |", "metadata": {"headings": [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nrkof\u00e4l. OG, 900,: 314 \n\\| ee \nN; \natl \nER \nUnapproved designs may affect the standard of water works and its effectiveness in optimizing water production. \nThe Accounting Officer explained that this was an oversight. \nI noted that the ongoing UGFIT project of the construction of Kisalizi Parents Secondary School was not provided with a water source that was accessible by the local community. Details are in the table below; \nS/N UGIFT Project Water \nCommunity (name) Audit Conclusion source place and accessibility to \nand status water s status", "metadata": {"headings": [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}, [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}]], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kisalizi Parents Non-existent Kyebando Sub county Water source not in Secondary School place", "metadata": {"headings": [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, the UGIFT project has water constraints and the surrounding communities are not benefitting from water sources that were supposed to accompany the projects. \nThe Accounting Officer explained that Ministry of Water and Environment was undertaking a feasibility study where Kisalizi is to be among the beneficiaries from the water system under design.", "metadata": {"headings": [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}, [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}]], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer to make budget provisions to have this water source constructed at the school to enable the community around the school access safe and clean water. \n4.1.7 Monitoring \n4.1.7.1 Preparation and submission of quarterly reports \nGuideline 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 10% January, Quarter 3: 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that the District delayed to submit performance reports for all the four (4) quarters. Details are in the table below; \nNo Details Deadline for submission Actual date of submission \u2018Comment \n1 QuarterOne 10\" October, 2022 \\_23\"9 January, 2023 Delayed ; \n; \n> \n2 Quarter Two 10\" January, 2023 23\" January, 2023 Delayed 3 Quarter Three 1ot April, 2023 12% May, 2023 Delayed 4 Quarter Four 10\" July, 2023 ogth August, 2023 Delayed a \n\\_ \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \n\\\\ \\\\ \na", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le |", "metadata": {"headings": [{"headings_0": {"content": "Le |", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rere", "metadata": {"headings": [{"headings_0": {"content": "rere", "page": 23, "level": 4}}, {"headings_1": {"content": "Le |", "page": 23, "level": 2}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| jenmoV SS \nAanuenb \u2014\u2014 %09 \\\\", "metadata": {"headings": [{"headings_0": {"content": "rere", "page": 23, "level": 4}}, {"headings_1": {"content": "Le |", "page": 23, "level": 2}}, [{"headings_0": {"content": "rere", "page": 23, "level": 4}}, {"headings_1": {"content": "Le |", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rr", "metadata": {"headings": [{"headings_0": {"content": "rr", "page": 23, "level": 4}}, {"headings_1": {"content": "rere", "page": 23, "level": 4}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ze", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 23, "level": 2}}, {"headings_1": {"content": "rr", "page": 23, "level": 4}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \\| \npouueld Tanuenb \u00abCK \u2014\u2014\u2014 \\\\ \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 23, "level": 2}}, {"headings_1": {"content": "rr", "page": 23, "level": 4}}, [{"headings_0": {"content": "ze", "page": 23, "level": 2}}, {"headings_1": {"content": "rr", "page": 23, "level": 4}}], [{"headings_0": {"content": "ze", "page": 23, "level": 2}}, {"headings_1": {"content": "rr", "page": 23, "level": 4}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 23, "level": 5}}, {"headings_1": {"content": "ze", "page": 23, "level": 2}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \nmer, pue Supnpul \u201euoddns 61 \\\\ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 23, "level": 5}}, {"headings_1": {"content": "ze", "page": 23, "level": 2}}, [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 23, "level": 5}}, {"headings_1": {"content": "ze", "page": 23, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 23, "level": 5}}, {"headings_1": {"content": "ze", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014\u2014 \u201cate", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 23, "level": 5}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee uawd\u0131nb\u00ae JO\\} yomn.sun any np re", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 23, "level": 5}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es i", "metadata": {"headings": [{"headings_0": {"content": "es i", "page": 23, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \n2 Sg IH eu \npepnw'S ss mH Jn Til \nzn quawainbe yeatpow \\_\u2014 pausiuyun Ayeynne", "metadata": {"headings": [{"headings_0": {"content": "es i", "page": 23, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}, [{"headings_0": {"content": "es i", "page": 23, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}], [{"headings_0": {"content": "es i", "page": 23, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}], [{"headings_0": {"content": "es i", "page": 23, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yews mau", "metadata": {"headings": [{"headings_0": {"content": "yews mau", "page": 23, "level": 6}}, {"headings_1": {"content": "es i", "page": 23, "level": 4}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nebebnn use oe epunewe", "metadata": {"headings": [{"headings_0": {"content": "yews mau", "page": 23, "level": 6}}, {"headings_1": {"content": "es i", "page": 23, "level": 4}}, [{"headings_0": {"content": "yews mau", "page": 23, "level": 6}}, {"headings_1": {"content": "es i", "page": 23, "level": 4}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gg", "metadata": {"headings": [{"headings_0": {"content": "gg", "page": 23, "level": 2}}, {"headings_1": {"content": "yews mau", "page": 23, "level": 6}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pa 30 \u201cgun PT pue \nyo yo", "metadata": {"headings": [{"headings_0": {"content": "gg", "page": 23, "level": 2}}, {"headings_1": {"content": "yews mau", "page": 23, "level": 6}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014 75 jo", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": ee \nquawiece\\\\deu uns pe uonaydwoI yoistAod vos omnasuod\\_ ompnasu0) onsu0) pnuasu0) bu! \n30 N vORDNASUeD N \nKanmV jedeud \n\\| 40 jenipaw apesodn \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}, [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kap", "metadata": {"headings": [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\\\ \\| \n\u2014 \\| \\\\\\_r \\_ 15 NS si T TZ 4 \n\\| \n\\| \n\\| \nA review of the budget allocations of the health development activities revealed that there were no budget allocations for repair of medical equipment and replacement of small medical equipment and medical furniture activities as shown in the table below; \nActivity Budget %age Standard %age age budget Amount(UGX) budget budget Variance allocation allocation as per \nguidelines \nA B=(A/Total Cc (B-C)", "metadata": {"headings": [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget)", "metadata": {"headings": [{"headings_0": {"content": "budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "Kap", "page": 23, "level": 1}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical 0 0% 20% -20% equipment \nReplacement of 0 0% 20% -20% small \nmedical \nequipment and \nmedical furniture. \nUpgrade and new \\| 2,937,390,000 \\| 100% \\| 60% \n40% . construction \\| \n\\| \nincluding \nGeotechnical \nInvestigation on the \nselected sites \nMaintenance of \nbuildings", "metadata": {"headings": [{"headings_0": {"content": "budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "Kap", "page": 23, "level": 1}}, [{"headings_0": {"content": "budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "Kap", "page": 23, "level": 1}}]], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Completion", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 24, "level": 3}}, {"headings_1": {"content": "budget)", "page": 24, "level": 3}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of unfinished structures Provision of auxiliary structures \nfor support services \n= nc 2,937,390,000", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 24, "level": 3}}, {"headings_1": {"content": "budget)", "page": 24, "level": 3}}, [{"headings_0": {"content": "Completion", "page": 24, "level": 3}}, {"headings_1": {"content": "budget)", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tal", "metadata": {"headings": [{"headings_0": {"content": "tal", "page": 24, "level": 2}}, {"headings_1": {"content": "Completion", "page": 24, "level": 3}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "boas: 100% \n. 100% \\| - \nUnder budget allocations negatively affects effective provision of health services from repair of medical equipment and replacement of small medical equipment. \nThe Accounting Officer explained that repairs of medical equipment had been taken care of in the current budget of Financial Year 2023/24 but minor repairs have been catered for in the health facility budgets. He further mentioned that major repairs are normally implemented in collaboration with Hoima Regional Referral Hospital Central", "metadata": {"headings": [{"headings_0": {"content": "tal", "page": 24, "level": 2}}, {"headings_1": {"content": "Completion", "page": 24, "level": 3}}, [{"headings_0": {"content": "tal", "page": 24, "level": 2}}, {"headings_1": {"content": "Completion", "page": 24, "level": 3}}], [{"headings_0": {"content": "tal", "page": 24, "level": 2}}, {"headings_1": {"content": "Completion", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Workshop.", "metadata": {"headings": [{"headings_0": {"content": "Workshop.", "page": 24, "level": 8}}, {"headings_1": {"content": "tal", "page": 24, "level": 2}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 1}}, {"headings_1": {"content": "Workshop.", "page": 24, "level": 8}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should budget for repair of medical equipment and replacement of small medical equipment and medical furniture as required by the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 1}}, {"headings_1": {"content": "Workshop.", "page": 24, "level": 8}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "metadata": {"headings": [{"headings_0": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 1}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Budget \\| \nbudget \\| %age \\| budget \n\\| \nAmounts \\| ' \\| allocati \\| budget \\| Variance \\| \n/ on \\| allocation \\| \n\\| \\| as per \\| \n\\| \nFeen rn re \\_guidelines\\_\\| \u2014 rer (A/B) (B-C)", "metadata": {"headings": [{"headings_0": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 1}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Eee", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 25, "level": 2}}, {"headings_1": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1C \nj \\| \\| 3% 610, \\| Te SEHEN 1 \nMonitoring\u201c and 5 r a A (As 000 \nper \\| 2.13% 2.50% ' (0.4) \\| supervision Budget \\| \\| \n\\| Upgrade u \nand\\|B \\| Document) \\| Tr", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 25, "level": 2}}, {"headings_1": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}, [{"headings_0": {"content": "Eee", "page": 25, "level": 2}}, {"headings_1": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}], [{"headings_0": {"content": "Eee", "page": 25, "level": 2}}, {"headings_1": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,", "metadata": {"headings": [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EEE \\| \nI (60% of \u201a762,434,000.00 \\| \n\\| \nnew \\| Total Health \\| \n\\| \n\\| \nconstruction \\| Developme \\| \nincluding nt Budget) \n\\| \nGeotechnical \\| \\| \\| \n\\| \n\\| \n\\| Investigation on \\| \\| \\| \\| \\| \nthe selected \\| \\| \n\\| sites \\| \\| \\| Maintenance of \\| \nbuildings \\| \\| \nCompletion of \n\\| \\| \\| \\| unfinished \\| \\| \\| \\| \\| \\| \nstructures \\| \\| \\| \n\\| \n\\| Provision of \\| \n\\| \\| \\| \\| \nauxiliary \n\\| \nstructures for \n\\| support services \n\\| \\| \n\\| \\| \\| \u2018Total \\| \\| \\| 1,789,044,000 \\| I I \nUnder budget allocations negatively affect achievement of the intended health", "metadata": {"headings": [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}, [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "services.", "metadata": {"headings": [{"headings_0": {"content": "services.", "page": 25, "level": 3}}, {"headings_1": {"content": "1,", "page": 25, "level": 2}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "services.", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the district planner and the District Health", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "services.", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "metadata": {"headings": [{"headings_0": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "compliance with the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.2.1.4", "metadata": {"headings": [{"headings_0": {"content": "4.2.1.4", "page": 25, "level": 3}}, {"headings_1": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Absence of No objection for planned investments from the MoH Guideline 4.1.1 of Health Sub Program Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023, requires the LG to submit their work plan and budget to the MoH to obtain a No objection for the planned investments in the event that their rehabilitation/maintenance funding (formula and performance allocation of the Health \nThere is a risk that the planned investments implemented were not in line with the minimum requirements of approval from the MOH. \nThe Accounting Officer explained that they did not have these guidelines and have been relying on the clearance from the Solicitor General.", "metadata": {"headings": [{"headings_0": {"content": "4.2.1.4", "page": 25, "level": 3}}, {"headings_1": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}, [{"headings_0": {"content": "4.2.1.4", "page": 25, "level": 3}}, {"headings_1": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}], [{"headings_0": {"content": "4.2.1.4", "page": 25, "level": 3}}, {"headings_1": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "4.2.1.4", "page": 25, "level": 3}}], "page": 26, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that a no-objection of the on-going investment is obtained from Ministry of Health for all planned health project investments. \n4.2.1.5 Funding and Absorption \nOut of the approved budget of UGX.7,304,455,868, the district received UGX.7,304,455,868 (100%). Furthermore, out of the received funds, UGX.6,050,444,559 (83%) was spent leaving UGX.1,254,011,309 unutilized. Details are in the table below; \nDetails 1 Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption (UGX) \n(A) (B) (\u00a9) D=(A-B) E=(B-C) Capital 7,293,455,868 7,293,455,868 6,039,444,559 0 1,254,011,309 development \nRecurrent 11,000,000 11,000,000 11,000,000 0 0 Total 7,304,455,868 7,304,455,868 6,050,444,559 0 1,254,011,309 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of semi-detached house at Nyamarunda HCIII. \ne Construction of buildings at Kasimbi Secondary School. \ne Construction of buildings at Kisalizi Secondary School. \nThe Accounting Officer explained that this was due to; \ne delays in the hybrid procurement process of construction of buildings at Kasimbi Secondary School and \ne delays in submission of payment certificates by contractors for construction of semi-detached house at Nyamarunda HCIII and construction of buildings at Kisalizi Secondary School.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "4.2.1.4", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "4.2.1.4", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "4.2.1.4", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "4.2.1.4", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 26, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with Ministry of Education to ensure timely commencement of the hybrid procurement processed. Furthermore, the Accounting \nI noted that the district did not have land titles for various pieces of land on which UGIFT projects worth UGX.8,730,344,349 were being implemented. Details are in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 26, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 10.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that prior to commencement of construction of St. Mugagga SS, Kisalizi Parents SS and St. John Baptist Kasimbi, MoUs were entered into with respective founding Bodies.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Appendix 10.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Appendix 10.", "page": 27, "level": 2}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should negotiate with the hosting land owners to have land titles prepared in the name of the district. \n4.2.1.6.2 \nProject Implementation for Current Financial Year 2022-23 \nI sampled five (5) UGIFT projects with a total expenditure of UGX.4,775,789,020 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations. Details are in Appendix 11. \n(Sn \\| \\| Activity Observations", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Appendix 10.", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Appendix 10.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Appendix 10.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Appendix 10.", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "metadata": {"headings": [{"headings_0": {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| u |", "metadata": {"headings": [{"headings_0": {"content": "| u |", "page": 27, "level": 1}}, {"headings_1": {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "page": 27, "level": 4}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. \\| HC \\_\\| Delayed of", "metadata": {"headings": [{"headings_0": {"content": "| u |", "page": 27, "level": 1}}, {"headings_1": {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "page": 27, "level": 4}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nConstruction . of II completion \n\\| 2. \\| Construction of Kisalizi Parents Seed \\| Defects were observed on the roof of Kisalizi", "metadata": {"headings": [{"headings_0": {"content": "| u |", "page": 27, "level": 1}}, {"headings_1": {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "page": 27, "level": 4}}, [{"headings_0": {"content": "| u |", "page": 27, "level": 1}}, {"headings_1": {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "page": 27, "level": 4}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| School", "metadata": {"headings": [{"headings_0": {"content": "| School", "page": 27, "level": 5}}, {"headings_1": {"content": "| u |", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Parents SS Teacher\u2019s quarters kitchen. \\| \n\\| Complete projects not in use at Kisalizi Parents 1 \nSS \n\\_ \nDelayed utilization of facilities denies benefit of intended services to the community.", "metadata": {"headings": [{"headings_0": {"content": "| School", "page": 27, "level": 5}}, {"headings_1": {"content": "| u |", "page": 27, "level": 1}}, [{"headings_0": {"content": "| School", "page": 27, "level": 5}}, {"headings_1": {"content": "| u |", "page": 27, "level": 1}}], [{"headings_0": {"content": "| School", "page": 27, "level": 5}}, {"headings_1": {"content": "| u |", "page": 27, "level": 1}}], [{"headings_0": {"content": "| School", "page": 27, "level": 5}}, {"headings_1": {"content": "| u |", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "| School", "page": 27, "level": 5}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the contractor repairs the roofing defects observed in the teachers\u2019 quarters. Furthermore, he should ensure that the contractors expedites construction works at Nyamuranda HC III. \n4.2.1.6.3 Non-utilisation of Personal Protective Equipment \nOn physical inspection of construction site of St. John Baptist Kasimbi Seed Secondary School, I observed that the site workers were not wearing personal protective", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "| School", "page": 27, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "| School", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Sn", "metadata": {"headings": [{"headings_0": {"content": "[Sn", "page": 27, "level": 1}}, {"headings_1": {"content": "equipment.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7:", "metadata": {"headings": [{"headings_0": {"content": "7:", "page": 27, "level": 2}}, {"headings_1": {"content": "[Sn", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|Projetnme Kasimbi \\_\\_\\_\\_\\_\\_]Amount(UGx) \n\\| Audit inspection remarks St. John Baptist \nSeed \\| 1,962,904,040 Non-utilization of Personal \n\\| \n\\| Secondary School be Protective Equipment \n\\_\\_ \ntee \n\\}", "metadata": {"headings": [{"headings_0": {"content": "7:", "page": 27, "level": 2}}, {"headings_1": {"content": "[Sn", "page": 27, "level": 1}}, [{"headings_0": {"content": "7:", "page": 27, "level": 2}}, {"headings_1": {"content": "[Sn", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}], "page": 28, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is advised to ensure that the contractor provides personal protective equipment to his employees so that work is not interrupted in the event of an accident. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's 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.896,088,255 to implement the following activities \nSN \\| Activity \nPlanned Actual \\| i \n\\_quantity quantity \\| 1 Construction of 2-classroom block with Office and store with 5 \n5 10,000Itr water tanks \n\\_\\_... \n\\_ a sateen enn \ninnit iin tin 2 Construction of Drainable VIP Latrine stances with urinal and 5 \n5 \nSNE rooms \n\\_3\\_\\_ Procurement of classroom desks", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "180 180", "metadata": {"headings": [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following; \n4.3.1 Positive observations \nI noted the following areas were the District had commendable performance; \ne The district incorporated all the education development grants activities in the approved District budget and Annual work plan \n@ The district received all budgeted funds of UGX.896,088,255 \n8 All projects implemented were physically existent \n6 All projects implemented were eligible. \no Physical inspection of Six (6) projects revealed that they were executed according to the BOQs, completed in time and were in use by the beneficiaries. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.3 Review of Budgeting and allocation \n4.3.3.1 \nSelection of schools/projects for Education Development grant Guideline 6.2.1.2 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local \nthat should be \nI noted that the District did not maintain an asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nThis may result in committing resources to schools that are not most needy thus disadvantaging schools that actually need urgent intervention. \nThe Accounting Officer explained that they were not aware of this requirement and would put in place the asset register in the subsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 28, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "180 180", "page": 28, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that he is kept up to date with guidelines and instructions from Ministry of Education and Sports to avoid non-compliance.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "180 180", "page": 28, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.3.2", "metadata": {"headings": [{"headings_0": {"content": "4.3.3.2", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contracts without measures to mitigate environmental and social", "metadata": {"headings": [{"headings_0": {"content": "4.3.3.2", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "risks", "metadata": {"headings": [{"headings_0": {"content": "risks", "page": 29, "level": 3}}, {"headings_1": {"content": "4.3.3.2", "page": 29, "level": 3}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor's responsibilities in terms of mitigating environmental and social risks. \nA review of contract documents of ten (10) projects funded at UGX.622,770,911 revealed that there were no measures to mitigate environmental and social risks as well as standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. Details of projects are summarized in the Appendix 12. \nFailure to include mitigating measures of environmental and social risks negatively affects, the environment and social wellbeing of the communities where work is executed.", "metadata": {"headings": [{"headings_0": {"content": "risks", "page": 29, "level": 3}}, {"headings_1": {"content": "4.3.3.2", "page": 29, "level": 3}}, [{"headings_0": {"content": "risks", "page": 29, "level": 3}}, {"headings_1": {"content": "4.3.3.2", "page": 29, "level": 3}}], [{"headings_0": {"content": "risks", "page": 29, "level": 3}}, {"headings_1": {"content": "4.3.3.2", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "risks", "page": 29, "level": 3}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure mitigating measure of environmental and social risks were included in all contracts before signature", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "risks", "page": 29, "level": 3}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.3.3", "metadata": {"headings": [{"headings_0": {"content": "4.3.3.3", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to", "metadata": {"headings": [{"headings_0": {"content": "4.3.3.3", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rz ee a re PT nz \u2014 Zum", "metadata": {"headings": [{"headings_0": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}, {"headings_1": {"content": "4.3.3.3", "page": 29, "level": 3}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "%age budget percenta Amount(UGX) \ni allocation as ge \nper guidelines (budget) \nCapital At least 95% 100 896,088,255 5% Allocation i \nexpenditure(A) inconsistent with", "metadata": {"headings": [{"headings_0": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}, {"headings_1": {"content": "4.3.3.3", "page": 29, "level": 3}}, [{"headings_0": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}, {"headings_1": {"content": "4.3.3.3", "page": 29, "level": 3}}]], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 30, "level": 3}}, {"headings_1": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n. \n. \n: \n\\_ \nInvestment wm \\_ At most 5% 0 \n0 5% Allocation service costs(B) \ninconsistent with guidelines. \nTotal \n238,753,185 \n. \nOver allocation of funds to capital investments negatively affects investment service costs such as developing bills of quantities, environment impact assessment and engineering supervision. \nThe Accounting Officer explained that the investment servicing costs were met from savings from UGIFT Investment servicing costs which were normally substantial. In addition, he explained that Infrastructural development costs had continuously gone up and the Centre had not revised the SFG project costs upwards in line with the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 30, "level": 3}}, {"headings_1": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 30, "level": 3}}, {"headings_1": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 3}}, {"headings_1": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inflation.", "metadata": {"headings": [{"headings_0": {"content": "inflation.", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 30, "level": 3}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "inflation.", "page": 30, "level": 3}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the Head of planning unit complies with guidelines in place while allocating Education development grant funds. \n4.3.3.4 Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX.896,088,255 representing 100% funding as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "inflation.", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "inflation.", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeted amount (UGX) Funds released (UGX) Variance (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) Variance (UGX)", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "896,088,255 896,088,255 0, \\_\\_ \nOut of the UGX.896,088,255 released, UGX.873,840,005 was spent resulting in an under absorption of UGX.22,248,220, as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) Variance (UGX)", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}, [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) Variance (UGX)", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds. released Expenditure (UGX) \u2018Unspent (UGX) - -% of", "metadata": {"headings": [{"headings_0": {"content": "Funds. released Expenditure (UGX) \u2018Unspent (UGX) - -% of", "page": 30, "level": 3}}, {"headings_1": {"content": "Budgeted amount (UGX) Funds released (UGX) Variance (UGX)", "page": 30, "level": 2}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funds", "metadata": {"headings": [{"headings_0": {"content": "funds", "page": 30, "level": 1}}, {"headings_1": {"content": "Funds. released Expenditure (UGX) \u2018Unspent (UGX) - -% of", "page": 30, "level": 3}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed 896,088,255 873,840,005 22,248,220 \\| 98% \\_ \nAs a result, the retention relating to construction of classroom blocks and latrines remained unpaid. \n4.3.4 Monitoring and Evaluation 4.3.4.1 \nFailure to carry out Monitoring and Evaluation \nSection 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President's Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. \nI noted that all the ten (10) Projects worth UGX.622,770,911 were not monitored by the MoES Engineering Assistant and District Executive Committee. Details in appendix 1S. \nThere is a risk that these projects will not be implemented in accordance to the terms and conditions of the contract. \nThe Accounting Officer explained that the MoES Engineering Assistant together with the District Engineer moved to the various sites for monitoring however, there was no monitoring report availed.", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kibaale 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": "(UGX)", "page": 30, "level": 1}}], "page": 31, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with MoES to ensure that monitoring reports from the Engineering Assistant are availed to the district upon completion. \n4.3.4.2 Absence of site visit Minutes \nSection 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that it\u2019s important to file all critical documentation related to the Project Site meetings. The Contract Manager (DEO) should ensure that proper site Minutes are prepared and made readily available alongside critical documents such as site visit reports. All these reports should be kept at the District Education Office with copies available at the site. \nI noted that ten (10) Projects worth UGX.622,770,911 did not have site visit Minutes. Details are in Appendix 14. \nAs a result, this may cause delays in interventions where necessary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 30, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 30, "level": 1}}]], "page": 31, "document_name": "Kibaale 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": "Recommendation", "page": 31, "level": 1}}], "page": 31, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the contract manager maintains these site visit reports and minutes for reference by interested stakeholders. \nThe Accounting Officer explained that the Engineers\u2019 Payment certificate will be amended to provide for a place for the Internal Auditor\u2019 endorsement.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 31, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 32, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should only approve payments upon confirmation of review by the internal auditor. \n4.4 Micro Scale Irrigation Program \nThe GoU is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the Central Government through UGIFT and farmers through co-funding. \nThe District received UGX.1,227,204,529, out of UGX.1,227,204,529 budgeted (100%) to implement the following activities. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Capital Development Installation of irrigation 10 0 (micro scale irrigation equipment \nequipment) \n- \n. \n2 Complementary Training of farmers 200 200 services farm visits 55 55 \n4.4.1 Positive observations \n\u201epolitical leaders sensitized 354 354 4 \n\\_ \nI noted the following areas were the District had commendable performance; \noe The District received all its budgeted funds of UGX.1,227,204,529 \ne Capital development and complementary activities were adequately budgeted for at 75% and 25% respectively. \ne Four (4) microscale irrigation equipment were delivered as per specifications and were found to be functional. \n4.4.1.1 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2 \nPlanning and Budget Performance \n4.4.2.1 Budget performance \nThe District received UGX.1,227,204,529 (100%) out of UGX.1,227,204,529 budgeted. Out of the funds received UGX.167,269,083 (16%) was \non \nQuarter [Revised \\| \\| \nWarrants/ \\|Total \\| \\| Variance \\| % \\| budget \\| Release \\| expenditure \\| \nabsor \\| \n\\| \\| \\| (as per \\| ption \\| \\| \\| \\| payment \\| \\| ed file) \\| = \\| A B Cc D= (B-C) (D/B) \\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 32, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FE", "metadata": {"headings": [{"headings_0": {"content": "FE", "page": 33, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 32, "level": 2}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| eh N ep r \nQuarter 306,801,132 306,801,132 92,792,035 214,009,097 30% \\| [One PT \\| \\| \na \\| a \\| \nQuarter 306,801,132 306,801,132 92,792,035 \\| 214,009,097 30% \\| \n\\| \n\\| \nTwo \\| Peete: Aides", "metadata": {"headings": [{"headings_0": {"content": "FE", "page": 33, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 32, "level": 2}}, [{"headings_0": {"content": "FE", "page": 33, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 32, "level": 2}}], [{"headings_0": {"content": "FE", "page": 33, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FE]", "metadata": {"headings": [{"headings_0": {"content": "FE]", "page": 33, "level": 1}}, {"headings_1": {"content": "FE", "page": 33, "level": 1}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "metadata": {"headings": [{"headings_0": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}, {"headings_1": {"content": "FE]", "page": 33, "level": 1}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Pay oor alte Eee Er \\| [Thee \\| dt 306,801,132 \\| 306,801,132 92,792,035 \n214,009,097 30% \\|", "metadata": {"headings": [{"headings_0": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}, {"headings_1": {"content": "FE]", "page": 33, "level": 1}}, [{"headings_0": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}, {"headings_1": {"content": "FE]", "page": 33, "level": 1}}]], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nFour \\} \u00ae Al \\| \\| \\| \\| Aaa ike Spe \nae \\| : i 856,036,388 \n; 2 \\| \n\\| Total 1,227,204,528 1,227,204,528 371,168,140 \n30% \nAs a result, solar powered irrigation systems of 13 farmers were not installed thus negatively affecting their farming yields. \nThe Accounting Officer explained that the said farmers co-funded late towards the end of the financial year under review and some of them never completed their full \namounts.", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}, [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}], [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}], [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}], [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}], [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 33, "level": 2}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely implementation of planned activities so that all funds released are absorbed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 33, "level": 2}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4.2.2 Implementation of the Micro irrigation program \nParagraph 4.1.3(c) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 requires the approved farmer deposits the co-payment to the LG General Fund Account while Paragraph (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides for the requirement of supply and installation of equipment. \no Areview of the District General Fund bank statement and respective farmers\u2019 Bank deposit slips revealed that the district had not collected any co-funds from the 13 farmers going to benefit from the irrigation equipment to be supplied by M/s Associated Design and Build Engineering Limited and M/s Ferest Investments Limited. Details of these farmers are shown in Appendix 16. \no I noted that no equipment had been delivered to the 13 farmers who had co- funded for the irrigation equipment. Details of the farmers are in the appendix 17. \ne that farmers pay their co-funding contribution to the district prior to supply and delivery of the irrigation equipment in the subsequent financial year \ne timely mobilization of co-funding from farmers and to expedite the procurement process to have the equipment delivered to the farmers within the planned period. \n4.4.2.3 Expenditure on ineligible Activities \nParagraph 3.2.2 of the grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 33, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 33, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "farming and farming of illegal substances.", "metadata": {"headings": [{"headings_0": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the expenditure vouchers revealed that the district spent UGX.23,650,996 on ineligible activities such as repairs and maintenance of motor vehicles. Details are in Appendix 18. \nSpending on ineligible activities results in failure to achieve the initially planned objectives of the grant.", "metadata": {"headings": [{"headings_0": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}, [{"headings_0": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}]], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should adhere to the grant requirements to implement only eligible activities in order to achieve the objectives of the Grant. \n4.5 \nTransitional Development Ad Hoc Health Grant \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Priorities.", "metadata": {"headings": [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nThe District received UGX.318,017,393 out of UGX.318,017,393 budgeted to the implement the following key activities; \nSN Activity Planned Actual \\| quantity quantity \\| \n1 \nConstruction of staff house at \nMaisuka HCI dd \\_\\_ \n2 \nConstruction of a five stance latrine \nat KibaaleHCIV\\| 1 1 \ne Physical inspection of one (1) Development project revealed that works were executed as per BOQs and the latrine was in use. \n4.6 Transitional Road Rehabilitation Grant \nThe Government of Uganda in 2008 created the Uganda Road Fund to fund the maintenance requirements of public roads country wide. However, due to limited funds, many roads have been insufficiently maintained and have deteriorated to the point of rehabilitation. \nTherefore, under the transitional road rehabilitation grant, district and urban roads that is determined to be of critical social-economic importance but are in poor state, are identified and prioritised for rehabilitation or upgrade. Whereas the end goal is to meet road rehabilitation needs of the district and urban roads countrywide, the grant budget is limited hence the selection of a few beneficiaries at a time. \nThe district received UGX.700,000,000 out of UGX.700,000,000 budgeted to the implement the following key activity;", "metadata": {"headings": [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}, [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Activity", "metadata": {"headings": [{"headings_0": {"content": "[Activity", "page": 35, "level": 5}}, {"headings_1": {"content": "Priorities.", "page": 34, "level": 3}}], "page": 35, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Planned target (km) \n\\| Budget amount \\_\\_\\| \\_Road rehabilitation of several roads \n170.1km: 2232] ee BBG 055. \\| \\| \nI developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "metadata": {"headings": [{"headings_0": {"content": "[Activity", "page": 35, "level": 5}}, {"headings_1": {"content": "Priorities.", "page": 34, "level": 3}}, [{"headings_0": {"content": "[Activity", "page": 35, "level": 5}}, {"headings_1": {"content": "Priorities.", "page": 34, "level": 3}}], [{"headings_0": {"content": "[Activity", "page": 35, "level": 5}}, {"headings_1": {"content": "Priorities.", "page": 34, "level": 3}}], [{"headings_0": {"content": "[Activity", "page": 35, "level": 5}}, {"headings_1": {"content": "Priorities.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "[Activity", "page": 35, "level": 5}}], "page": 35, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.6.1 Positive observations \nI noted the following areas were the District had commendable performance; \n\u00b0 There was report on prioritization of roads, \no work plans for the roads were maintained during the year, \no The roads maintained had bills of quantities \noe The roads maintained were included in the work plans had a detailed road condition survey report. \noe Transitional Road rehabilitation activities were incorporated in the District\u2019s approved budget and Annual work plan. \no The district received all its budgeted funds of UGX.700,000,000. \no Physical inspection revealed that roads maintained at UGX.101,596,175 were existent. \n4.6.2 Areas of improvement \nI noted the following areas where the District needs improvement; \nGrant", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "[Activity", "page": 35, "level": 5}}, [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "[Activity", "page": 35, "level": 5}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "[Activity", "page": 35, "level": 5}}]], "page": 35, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "metadata": {"headings": [{"headings_0": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as per the percentage budget \nremark \\_ guidelines (budget) \\| (UGX) (A-B) \n(A) \n(B) \nInfrastructure Projects Minimum 68% 476,886,055 28% Under 96% \nAllocation \\_ \noperational expenses Maximum 32% 223,113,945 28% Over 4%", "metadata": {"headings": [{"headings_0": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Allocation", "metadata": {"headings": [{"headings_0": {"content": "Allocation", "page": 36, "level": 1}}, {"headings_1": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". Total 100% 700,000,000 \nAs a result, less kilometres of road network was maintained thus affecting mobility of citizens and goods. \nThe Accounting explained that permission was sought from the Ministry of Works and Transport in a letter referenced TRP241/299/01 and dated 1%\\* September 2022 to use Force on Account. This meant that the breakdown rate for our machines would be higher hence the need for more operational funds.", "metadata": {"headings": [{"headings_0": {"content": "Allocation", "page": 36, "level": 1}}, {"headings_1": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}, [{"headings_0": {"content": "Allocation", "page": 36, "level": 1}}, {"headings_1": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}], [{"headings_0": {"content": "Allocation", "page": 36, "level": 1}}, {"headings_1": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}]], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 36, "level": 1}}], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that funds are absorbed as per stipulated percentage allocation in order to achieve compliance with the grant requirements. \n4.6.2.3 Funding and absorption \nOut of the approved budget of UGX.700,000,000, the District received UGX700,000,000 (100%). Furthermore, out of the received funds, UGX.675,090,249 (96%) was spent thus leaving UGX.24,909,751 unutilized. \nFailure to fully absorb released funds resulted in non-implementation of the following road rehabilitation works; \ne 6.8km of Kisalizi-Kabuhuna-Nguse road. \noe 3.5km of Birisigara-Proposed nun\u2019s convent and school.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely implementation of planned activities so that all funds received are absorbed. \n4.6.2.4 Review of the implementation of Grant activities \n4.6.2.4.1 Late Disbursement of funds \nSection 2.4 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 clearly sets out implementation timelines and requires funds to be available by 1%t October 2022 during commencement of works.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}]], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with MoFPED to ensure that funds are realised", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "timely.", "metadata": {"headings": [{"headings_0": {"content": "timely.", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.6.2.4.2", "metadata": {"headings": [{"headings_0": {"content": "4.6.2.4.2", "page": 37, "level": 3}}, {"headings_1": {"content": "timely.", "page": 37, "level": 8}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to test materials and works \nSection 4.2 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 requires Technical team of the implementing entity to conduct tests of materials and works to ensure quality and compliance to standards and specifications. \nI noted that there was no evidence availed for audit to confirm the district under took test of materials before executing the approved road works. \nSN L Name of ther roads\\_ \n\\| Amount(UGX) \\| Audit comment \\|", "metadata": {"headings": [{"headings_0": {"content": "4.6.2.4.2", "page": 37, "level": 3}}, {"headings_1": {"content": "timely.", "page": 37, "level": 8}}, [{"headings_0": {"content": "4.6.2.4.2", "page": 37, "level": 3}}, {"headings_1": {"content": "timely.", "page": 37, "level": 8}}], [{"headings_0": {"content": "4.6.2.4.2", "page": 37, "level": 3}}, {"headings_1": {"content": "timely.", "page": 37, "level": 8}}], [{"headings_0": {"content": "4.6.2.4.2", "page": 37, "level": 3}}, {"headings_1": {"content": "timely.", "page": 37, "level": 8}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ga | Kasambya Kiduukuule road | 40,000, Re", "metadata": {"headings": [{"headings_0": {"content": "ga | Kasambya Kiduukuule road | 40,000, Re", "page": 37, "level": 3}}, {"headings_1": {"content": "4.6.2.4.2", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Masenge ; Material tests \nnot done \\| \u2014 \n-", "metadata": {"headings": [{"headings_0": {"content": "ga | Kasambya Kiduukuule road | 40,000, Re", "page": 37, "level": 3}}, {"headings_1": {"content": "4.6.2.4.2", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "metadata": {"headings": [{"headings_0": {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "page": 37, "level": 2}}, {"headings_1": {"content": "ga | Kasambya Kiduukuule road | 40,000, Re", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| \\", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 37, "level": 4}}, {"headings_1": {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 37, "level": 4}}, {"headings_1": {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\- 22; \\| \\| tests", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 37, "level": 4}}, {"headings_1": {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "not \\| \\| Material done \\|\\_\\_\\| Kitooga road (9KM \\|", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 37, "level": 4}}, {"headings_1": {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "not |", "metadata": {"headings": [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Bukonda- -Buhango- Rwenga road (6KM) \\| 18,777,175 \\| Material tests done \\| \\| 4 Kirabibanga- Byalemera-Kigaaza- 20,332,000 tests not \n\\| Material done \\| \\| \\| \n\\| \nBwamiramira\\_(3.5km) \\| \\| j \u2014 \nThere is a risk that sub-standard road materials were used thus putting the road at the risk of having a short lifespan.", "metadata": {"headings": [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}, [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "not |", "page": 37, "level": 1}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that tests of all materials used in the road construction is undertaken as required by the guidelines. \n4.6.2.4.3 Delayed completion of projects \nGuideline 2.4 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 specifies implementation timelines as shown in the table below; \n\\| [Deadline \\| \u2014", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "not |", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "not |", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "not |", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_SN | Description", "metadata": {"headings": [{"headings_0": {"content": "_SN | Description", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= Submission of work plans \nand procurement plans\u201c", "metadata": {"headings": [{"headings_0": {"content": "_SN | Description", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}, [{"headings_0": {"content": "_SN | Description", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15%", "metadata": {"headings": [{"headings_0": {"content": "15%", "page": 37, "level": 3}}, {"headings_1": {"content": "_SN | Description", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "March, March, \n2022 \\| 2. \\| Submission of detailed designs and BoQs and standard contract \\| 15\u00ae June, 2022", "metadata": {"headings": [{"headings_0": {"content": "15%", "page": 37, "level": 3}}, {"headings_1": {"content": "_SN | Description", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23 \\ TermmensenahE documents of Procurement", "metadata": {"headings": [{"headings_0": {"content": "23 \\ TermmensenahE documents of Procurement", "page": 37, "level": 2}}, {"headings_1": {"content": "15%", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| 1stJuly, 2022", "metadata": {"headings": [{"headings_0": {"content": "| 1stJuly, 2022", "page": 37, "level": 4}}, {"headings_1": {"content": "23 \\ TermmensenahE documents of Procurement", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae |", "metadata": {"headings": [{"headings_0": {"content": "ae |", "page": 37, "level": 2}}, {"headings_1": {"content": "| 1stJuly, 2022", "page": 37, "level": 4}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 4. \\| Commencement of works \n15 Oct, 2022", "metadata": {"headings": [{"headings_0": {"content": "ae |", "page": 37, "level": 2}}, {"headings_1": {"content": "| 1stJuly, 2022", "page": 37, "level": 4}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "31%", "metadata": {"headings": [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. \\| Conclusion of works", "metadata": {"headings": [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "May, \n2023 \\\\ \nI noted that rehabilitation works listed below had not yet commenced by 30\" June", "metadata": {"headings": [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}, [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}], [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "31%", "page": 37, "level": 2}}], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should roll forward the unimplemented project to the subsequent period. \n4.6.2.4.4 Status of implementation of Transitional Road Rehabilitation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "31%", "page": 37, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "31%", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activities", "metadata": {"headings": [{"headings_0": {"content": "Activities", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the Transitional Road Rehabilitation Grant work plan and the Fourth Quarter performance report revealed that District planned to undertake rehabilitation/upgrade road works of 170.1km at a cost of UGX.476,886,055, however, only 159.8km (94%) were undertaken at a cost of UGX.454,808,056 (95%) as indicated in the table below; \nCategory Planned Actual Length Expenditure Length Expenditure KM) (UGX) (KM) (UK) \u201a Road 170.1km 476,886,055 159.8km 454,808,056 rehabilitation \nin \nmen \nSource: TRRG work plan and quarterly performance reports \nFailure to execute works as planned negatively affected intended service delivery of improving road conditions to boost transport.", "metadata": {"headings": [{"headings_0": {"content": "Activities", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}, [{"headings_0": {"content": "Activities", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], [{"headings_0": {"content": "Activities", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Activities", "page": 38, "level": 3}}], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should implement planned activities timely so that all funds realised are fully absorbed. \n4.6.2.4.5 \nInspection of service delivery indicators under Transitional Road Rehabilitation grant projects \nI sampled four (4) Transitional Road Rehabilitation grant projects with a total expenditure of UGX.66,548,070 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations. Details of the inspection are in Appendix 19 \noe Rehabilitation works were done as per BOQs and the roads were fully", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Activities", "page": 38, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Activities", "page": 38, "level": 3}}]], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operational.", "metadata": {"headings": [{"headings_0": {"content": "operational.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Some roads had started narrowing from over grown bushes. \nFailure to conduct routine maintenance results in narrowing of roads from over grown bushes.", "metadata": {"headings": [{"headings_0": {"content": "operational.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "operational.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "operational.", "page": 38, "level": 1}}], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure road are periodically maintained by the road \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "operational.", "page": 38, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "operational.", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management\u2019s Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 39, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the District. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 39, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. \u00a9 Obtain an understanding of internal control relevant to the audit in order to design audit on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying 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 these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It 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; \n5.1 \nFunding of PDM in the District \nMoFPED released a sum of UGX.5.7Billion to finance 57 PDM SACCOs in Kibaale District in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.57,032,282 for the PDM Administrative costs. \n5.1.1 Positive observations \nI noted the following areas were the District had commendable performance; \n12 Priorities from 14 Sub Counties were incorporated in the entity\u2019s budget \n\u00a9 \ne The 57 PDM SACCOs were funded with UGX.5.7 Billion as planned. \no The district received all PDM administrative costs of UGX.57,031,100 as planned. \nAll PDM SACCOs were funded as Gazetted by the Ministry of Local Government. \u00a9 \n8 The HLG Core Implementation team was fully constituted.", "metadata": {"headings": [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}], [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}], [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}], [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}]], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo The HLG Core Implementation team prepared quarterly performance reports.", "metadata": {"headings": [{"headings_0": {"content": "oo The HLG Core Implementation team prepared quarterly performance reports.", "page": 41, "level": 2}}, {"headings_1": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The HLG core implementation team carried out training of households and enterprise group leaders in 10 sampled Parishes. \n\u00b0 The PDC were fully constituted in the SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "oo The HLG Core Implementation team prepared quarterly performance reports.", "page": 41, "level": 2}}, {"headings_1": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The PDCs held quarterly meetings and prepared quarterly performance reports.", "metadata": {"headings": [{"headings_0": {"content": "o The PDCs held quarterly meetings and prepared quarterly performance reports.", "page": 41, "level": 2}}, {"headings_1": {"content": "oo The HLG Core Implementation team prepared quarterly performance reports.", "page": 41, "level": 2}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o 10 sampled SACCOs held their first general meeting less than 1 month after their registration", "metadata": {"headings": [{"headings_0": {"content": "o The PDCs held quarterly meetings and prepared quarterly performance reports.", "page": 41, "level": 2}}, {"headings_1": {"content": "oo The HLG Core Implementation team prepared quarterly performance reports.", "page": 41, "level": 2}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "metadata": {"headings": [{"headings_0": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}, {"headings_1": {"content": "o The PDCs held quarterly meetings and prepared quarterly performance reports.", "page": 41, "level": 2}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The vetting criterion following the PDM SACCO byelaws were included in the minutes in the 10 PDM SACCOs. \nPDM SACCOs trained PDM SACCO members. \no", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e 10 sampled PDM SACCOs had a PDM member registers for 120 enterprise groups \n\u00b0 UGX. 5.7 Billion was transferred to 57 SACCOs after signed PRF financing agreements \ne SACCO bank account numbers provided were captured in the signed PRF Financing Agreement of the respective PDM SACCOs \n\u00b0 All 57 SACCOs were inclusive in the attestation form submitted to the Secretariate \n20 beneficiaries in 10 Parishes who accessed loans before 5th June 2023 were e \nselected through the PDMIS. \n20 beneficiaries in 10 Parishes who accessed loans after 5th June 2023, were \u00b0 \nvetted by a village meeting convened by the enterprise groups as detailed in the table below. \ne 20 beneficiaries in 10 parishes accessed loans from enterprise groups where they were members. \n\u00b0 20 beneficiaries received UGX.20,000,000 as indicated in the SACCO records. e 20 beneficiaries in 10 PDM SACCOs had received PRF once. \n5.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.2.1 Planning and Budget Performance \nI reviewed the District approved work plan and budget for PDM activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}, [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}], [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}]], "page": 42, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,2.1.1 \nDelayed release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, there\u2019s none of the 57 PDM SACCOs that received all their PRF in the last quarter of the year.", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}], "page": 42, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "SACCOs", "page": 41, "level": 3}}], "page": 42, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was commended for ensuring that no PDM SACCO receives all its PRF in the last quarter of the year. \n5.2.1.2 \nDisbursement of Parish Revolving Fund (PRF) to the Households Paragraph 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 \nfrom the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "SACCOs", "page": 41, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "SACCOs", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should investigate further why funds disbursements are low so that solutions can be provided. \n5.2.2 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}]], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. o The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no APDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \no The Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \noe The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \n\u00a9 The Production subcommittee 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. \no Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM 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; \na nn \n\\| SN \\| Governance \\| Observations \n\\_jstructure \\| \\| \n\\| \n\\| 0000", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}]], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Parish Development Did not prepare parish priorities and The Accounting \\| Committees", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "action for the FY 2022/2023. Officer did not \\| \nfunds to support \\| PDM activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}]], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "metadata": {"headings": [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sub Committees \nconstitute the Loan, Production, Officer explained Marketing, Business Development that it was very services, Finance and investment difficult \nto \nsub Committees. Details are in operationalize the Appendix 23 \nCommittees and the \nsub Committees \nwithout being funded. \ne Failure to prepare parish priorities and action plans, implementation of PDM activities will be negatively affected since it will not be guided by appropriate plans and priorities. \ne Failure to fill in expression of interest forms by propective board members affects transparency of the selection process. \noe Failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}, [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \n\u00b0 ensure that PDCs are sensitized on their role of preparing priorities and action", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans.", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Ensure the PDM Boards operationalise utilization of expression of interest forms by candidates interest in being elected to the board. \noe ensure the PDM Boards institute and operationalise sub-committees. \n5.2.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}, [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kibaale 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": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI \nmade the following", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}, [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 44, "level": 1}}, {"headings_1": {"content": "plans.", "page": 44, "level": 1}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "'SN Nature of Observations \n\\| \n\\| \\| \nLack of licenses leads to challenges in enforcement of recovery of PRF from beneficiaries of unlicensed PDM SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 44, "level": 1}}, {"headings_1": {"content": "plans.", "page": 44, "level": 1}}, [{"headings_0": {"content": "observations;", "page": 44, "level": 1}}, {"headings_1": {"content": "plans.", "page": 44, "level": 1}}]], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should immediately follow up the licensing process with micro finance support centre after expiry of the probationary period.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.2.4 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that; \no 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 LCi chairpersons. \no Each 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. \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nT \n. \n\\| SN \\| Activity \\| Observations \n\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}]], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Wealth Ranking of \u00b010 sampled parishes did not carry out \\| The Accounting \\| Households", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| wealth ranking during identification of Officer explained \\| \n\\| \\| \nsubsistence households. Details are in \\| that the guidance \\| \\| \nAppendix 25 \n\\| given from PDM \\| \\| Secretariat was \\| too scientific and \n\\| \n\\| \\| was \nits criteria too \\| \\| limiting. \nHe added that \\| \n\\| there was failure of the PDMIS to \\| \\| \n\\| \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}]], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for 20 PRF beneficiaries out 20 who carried The Accounting \\| Farming Enterprises out farming enterprises in 10 sampled Officer explained PDM SACCOs did not obtain agricultural \\| that there was no insurance policies from UAIS. Details are formal \nin Appendix 28 communication and guiding policy on the rates and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], "page": 46, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "certified Insurance \ncompanies to offer the services to \nPRF beneficiaries. \n\u00b0 Failure to identify subsistence households using the wealth ranking tool may undermine the achievement of pillar objectives. \noe Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nRecommendation \nThe Accounting Officer should; \noe ensure that PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding. \noe enhance monitoring of the PDM SACCOs and their respective enterprise groups to ensure that they implement activities in line with LG selected Priority commodities. \u00b0 liaise with the Secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries. \n5.2.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n5.2.5.1 \nPhysical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; Details are in Appendix 29 \n\u00b0 7 beneficiaries in 5 PDM SACCOs had implemented different projects. \noe 1 beneficiary in 1 PDM SACCOs had a non-existent project. \ne should incorporate facilitation of extension works in the department\u2019s budget and encourage adequate supervision of beneficiaries to ensure only planned projects are implemented in order to achieve PDM objectives. \ne recover funds from beneficiaries who did not implement planned activities as ided for in the PRF financing agreement.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}]], "page": 46, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CFE", "metadata": {"headings": [{"headings_0": {"content": "CFE", "page": 47, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 47, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bichren ne \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "CFE", "page": 47, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "CFE", "page": 47, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 47, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "QO", "metadata": {"headings": [{"headings_0": {"content": "QO", "page": 47, "level": 4}}, {"headings_1": {"content": "CFE", "page": 47, "level": 6}}], "page": 47, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL ae LG > 28 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "QO", "page": 47, "level": 4}}, {"headings_1": {"content": "CFE", "page": 47, "level": 6}}], "page": 47, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 48, "level": 3}}, {"headings_1": {"content": "QO", "page": 47, "level": 4}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 48, "level": 3}}, {"headings_1": {"content": "QO", "page": 47, "level": 4}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___ Approved Actual", "metadata": {"headings": [{"headings_0": {"content": "___ Approved Actual", "page": 48, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 48, "level": 3}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Source \\| \n. Variance Reasons for budget ' Collections under/over collection \nTax Revenues", "metadata": {"headings": [{"headings_0": {"content": "___ Approved Actual", "page": 48, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 48, "level": 3}}, [{"headings_0": {"content": "___ Approved Actual", "page": 48, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 48, "level": 3}}], [{"headings_0": {"content": "___ Approved Actual", "page": 48, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 48, "level": 3}}]], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "metadata": {"headings": [{"headings_0": {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "page": 48, "level": 1}}, {"headings_1": {"content": "___ Approved Actual", "page": 48, "level": 3}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of scientists attributed to better performance Land fees 3,000,000 362,500 2,637,500 \nBusiness Licenses 7,620,000 63,975,597 -6,355,597 Slight increase in business activities \nOther tax revenues 8,238,108 442,000 7,796,108 Some collected revenues for Kibaale \n\\_ \nTown Council was not remitted to Kibaale \\| \nDistrict General Fund account as required so \n\u2014 \nit was not captured. Non-Tax Revenues \n\\_ \nOther Property 0", "metadata": {"headings": [{"headings_0": {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "page": 48, "level": 1}}, {"headings_1": {"content": "___ Approved Actual", "page": 48, "level": 3}}, [{"headings_0": {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "page": 48, "level": 1}}, {"headings_1": {"content": "___ Approved Actual", "page": 48, "level": 3}}], [{"headings_0": {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "page": 48, "level": 1}}, {"headings_1": {"content": "___ Approved Actual", "page": 48, "level": 3}}]], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "income", "metadata": {"headings": [{"headings_0": {"content": "income", "page": 48, "level": 1}}, {"headings_1": {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "page": 48, "level": 1}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dividends", "metadata": {"headings": [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 Rent 22,000,000 14,100,111 7,899,889 Other 220,135,000 220,135,000 \nproperty \\_ \\_ Few farmers cofunding income (disposal of \nfor micro scale assets) irrigation scheme \\_ \nequipment. \n= ofg \u2014\u2014 \n38,489,707 ~ 25,716,707 The entity disposed of services \neucalyptus trees at the \\| district headquarters 10 Administrative fees 4,936,000 130,802,796 -125,866,796 \nand licenses \n11 Court fines and \nPenalties \n12 Other finesand \n\u201cPenalties \n13 \\| 145,636,892 4,290,000 141,346,892 \nMiscellaneous \\| Some district Revenue investments eg Kibaale Hotel did not \\| attract successful \n; Performance of GOU warrant \n\\| Programme Budget (UGX) (UGX) (UGX) performance \nbees Approved Warrants \nVariance %Yoage \n\\| ee SS \"u Lm a Er ~ 30,611,929 == \n99% Agro-Industrialization \\| 5,043,562,397 \\| 5,012,950,468 \n\\| \n\\| \\| \n\\| \n\\| 3,071,757 0 \\| 100% \\| \\| 3,071,757", "metadata": {"headings": [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}, [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Manufacturing", "metadata": {"headings": [{"headings_0": {"content": "| Manufacturing", "page": 49, "level": 4}}, {"headings_1": {"content": "Dividends", "page": 48, "level": 1}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| 42,630,531 0 100% \\| 42,630,531 \\| \\| ' Tourism Development \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Manufacturing", "page": 49, "level": 4}}, {"headings_1": {"content": "Dividends", "page": 48, "level": 1}}, [{"headings_0": {"content": "| Manufacturing", "page": 49, "level": 4}}, {"headings_1": {"content": "Dividends", "page": 48, "level": 1}}], [{"headings_0": {"content": "| Manufacturing", "page": 49, "level": 4}}, {"headings_1": {"content": "Dividends", "page": 48, "level": 1}}]], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | 100%", "metadata": {"headings": [{"headings_0": {"content": "| | 100%", "page": 49, "level": 3}}, {"headings_1": {"content": "| Manufacturing", "page": 49, "level": 4}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,435,466,174 1,435,466, 174 0 \n\\| \n\\| Natural Resources, \nEnvironment, Climate \\| \\| Change, Land And Water \nTen Management \\| 262,968,000 400,000 100% Private Sector 263,368,000 \\| \\| \\| 95% \\| Transport 1,481,056,873 \nDevelopment \\| 1,413,544,932 67,511,941", "metadata": {"headings": [{"headings_0": {"content": "| | 100%", "page": 49, "level": 3}}, {"headings_1": {"content": "| Manufacturing", "page": 49, "level": 4}}, [{"headings_0": {"content": "| | 100%", "page": 49, "level": 3}}, {"headings_1": {"content": "| Manufacturing", "page": 49, "level": 4}}]], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 49, "level": 8}}, {"headings_1": {"content": "| | 100%", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure And", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure And", "page": 49, "level": 1}}, {"headings_1": {"content": "Integrated", "page": 49, "level": 8}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \n0 \\| 100% Sustainable Urbanisation 3,000,000 3,000,000 \n\\| \n\\| \n\\| And Housing", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure And", "page": 49, "level": 1}}, {"headings_1": {"content": "Integrated", "page": 49, "level": 8}}, [{"headings_0": {"content": "Infrastructure And", "page": 49, "level": 1}}, {"headings_1": {"content": "Integrated", "page": 49, "level": 8}}]], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "19,395,466,675 168,388,679 99%", "metadata": {"headings": [{"headings_0": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}, {"headings_1": {"content": "Infrastructure And", "page": 49, "level": 1}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital 19,563,855,354", "metadata": {"headings": [{"headings_0": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}, {"headings_1": {"content": "Infrastructure And", "page": 49, "level": 1}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 49, "level": 3}}, {"headings_1": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I 5,598,651,291 28,317,910 \\| 99% \\| Public Sector \n\\| 5,626,969,201 \n\\| Transformation \nGovernance And Security 1,601,492,386 12,159,180", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 49, "level": 3}}, {"headings_1": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}, [{"headings_0": {"content": "Development", "page": 49, "level": 3}}, {"headings_1": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}], [{"headings_0": {"content": "Development", "page": 49, "level": 3}}, {"headings_1": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}]], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,540,245,325 61,247,061", "metadata": {"headings": [{"headings_0": {"content": "1,540,245,325 61,247,061", "page": 49, "level": 3}}, {"headings_1": {"content": "Development", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plan 521,987,529 \\| 509,828,349 \\\\ Development", "metadata": {"headings": [{"headings_0": {"content": "1,540,245,325 61,247,061", "page": 49, "level": 3}}, {"headings_1": {"content": "Development", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "1,540,245,325 61,247,061", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "1,540,245,325 61,247,061", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "35,586,460,202 35,217,823,502 368,636,700", "metadata": {"headings": [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nAppendix 3: Utilization of warrants : Programme Warrants \nActual \\_\\_ Variance %age . \n(UGX) Expenditure (UGX) \\_ performance \\| Agro-Industrialization 5,012,950,468 4,054,742,207 958,208,261 81% Manufacturing 3,071,757 3,071,757 0 100% Tourism Development 42,630,531 42,629,529 1,002 100%", "metadata": {"headings": [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}, [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}]], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Natural Resources, 1,445,466,174 1,444,286,116 1,180,058 100%", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources, 1,445,466,174 1,444,286,116 1,180,058 100%", "page": 50, "level": 1}}, {"headings_1": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment, Climate \nChange, Land And \nWater Management \nPrivate Sector 262,968,000 208,172,697 54,795,303 79%", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources, 1,445,466,174 1,444,286,116 1,180,058 100%", "page": 50, "level": 1}}, {"headings_1": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 50, "level": 2}}, {"headings_1": {"content": "Natural Resources, 1,445,466,174 1,444,286,116 1,180,058 100%", "page": 50, "level": 1}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Transport 1,413,544,932 1,390,467,578 23,077,354 98% Infrastructure And \nServices \n\\_\\_ \nSustainable 2,625,00 67%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 50, "level": 2}}, {"headings_1": {"content": "Natural Resources, 1,445,466,174 1,444,286,116 1,180,058 100%", "page": 50, "level": 1}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~ 8,000,000 \u00ab5,375,000", "metadata": {"headings": [{"headings_0": {"content": "~ 8,000,000 \u00ab5,375,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Development", "page": 50, "level": 2}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Urbanisation And", "metadata": {"headings": [{"headings_0": {"content": "~ 8,000,000 \u00ab5,375,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Development", "page": 50, "level": 2}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 50, "level": 2}}, {"headings_1": {"content": "~ 8,000,000 \u00ab5,375,000", "page": 50, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital 828,850,586 oa", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 50, "level": 2}}, {"headings_1": {"content": "~ 8,000,000 \u00ab5,375,000", "page": 50, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn 19,738,345,401 18,909,494,815", "metadata": {"headings": [{"headings_0": {"content": "nn 19,738,345,401 18,909,494,815", "page": 50, "level": 3}}, {"headings_1": {"content": "Housing", "page": 50, "level": 2}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 50, "level": 8}}, {"headings_1": {"content": "nn 19,738,345,401 18,909,494,815", "page": 50, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public 4,066,726,045 1,531,925,246 74% \nSector . 5,598,651,291", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 50, "level": 8}}, {"headings_1": {"content": "nn 19,738,345,401 18,909,494,815", "page": 50, "level": 3}}, [{"headings_0": {"content": "Development", "page": 50, "level": 8}}, {"headings_1": {"content": "nn 19,738,345,401 18,909,494,815", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transformation", "metadata": {"headings": [{"headings_0": {"content": "Transformation", "page": 50, "level": 3}}, {"headings_1": {"content": "Development", "page": 50, "level": 8}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance And 1,770,004,758 1,765,205,980 4,798,778 100%", "metadata": {"headings": [{"headings_0": {"content": "Transformation", "page": 50, "level": 3}}, {"headings_1": {"content": "Development", "page": 50, "level": 8}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 50, "level": 2}}, {"headings_1": {"content": "Transformation", "page": 50, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Plan 558,628,952 591,008,107 -32,379,155 106%", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 50, "level": 2}}, {"headings_1": {"content": "Transformation", "page": 50, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 50, "level": 2}}, {"headings_1": {"content": "Security", "page": 50, "level": 2}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \n35,854,262,264 32,481,179,831 3,373,082,433 aa \nAppendix 4: Lack of appropriate performance indicators and targets in the work \n. \\| iu \nDetails iM \nnn . I. : \n.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 50, "level": 2}}, {"headings_1": {"content": "Security", "page": 50, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 50, "level": 2}}, {"headings_1": {"content": "Security", "page": 50, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 50, "level": 2}}, {"headings_1": {"content": "Security", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IT", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \n\u2018SN \\| Program Sub- \nPIAP (Program Budget Focus/The Activities Key performance Planned Are there Is the Conclusio Conclusi program Implementation Output matic area \nindicator(s) Targetforthe cleartargets performan \\| nat on at Action Plan) Output \n(Measure) Financial year and ce \\| Activity Output \\| \nperformance indicator \\| Level level \nindicators to used by (Fully (Fully \n\\| \nmeasure Managem Quantifie Quantifie performance ent d/Not d/Not quantificatio \\| reasonabl fully fully n? (Yes/No) e? Quantifie Quantifie Ifnogivethe (Yes/No) d) d) \n\\| \n\\| \nreason Ifnogive \\| \\| \\| \\| ia a 1 \nthereason \\| Li a (B) (\u00a9) \n\\| (D) (E) (F) (6) (H) (1) (J) (K) \nIE \\| :", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}, [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}], [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}], [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}], [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}]], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "metadata": {"headings": [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes \\| Fully Substantia CAPITAL Population \\| population health, Health \nKasimbi HCII staff house \nquantified lly DEVELOP \\| Health, safety and System \\| \\| Een \\| \\| \nEquipping Assorted medical Not specified No N/A Not quantified \npet \\_ \\| \nMENT Safety and management Strength \n\\| \nNyamarunda HC equipment \\| \nManageme ening I \\| \\| \n\\| \n\\| quantified \nnt \nTransitional Construction of Number of staff \nYes Yes Fully Devt Adhoc staff house at houses constructed \n\\| quantified r Health Grant Maisuka HC I \n\\| am \\| \nLeeds Er \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}, [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}], [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}], [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}], [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}], [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12-HUMAN 12-", "metadata": {"headings": [{"headings_0": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ie Spore \n320003- UGIFT ue Construction of Number of Seed \nYes Yes Fully Fully \\| CAPITAL Education, Assets St.Mugaga SS school facilities \nquantified quantified \\| DEVELOP Sports and and \nconstructed \n\\_ \n\\| \\| MENT \\| skills", "metadata": {"headings": [{"headings_0": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, [{"headings_0": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Facilities | Construction of Number of Seed | Yes", "metadata": {"headings": [{"headings_0": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Yes Fully \\| \\| Manage Kasimbi SS school facilities \n\\| \\| ment constructed Ne tt \nquantified \n\\| \nif \nsa \nee Construction of Number of Seed \nYes Yes Fully i \nNyamarwa SS school facilities", "metadata": {"headings": [{"headings_0": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}, [{"headings_0": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}], [{"headings_0": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 51, "level": 2}}, {"headings_1": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| constructed En", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 51, "level": 2}}, {"headings_1": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nes Construction of Number of Seed \nYes Yes Fully \\| \\| \nKisalizi SS school facilities \nquantified \n\\| i constructed eae? \n\\| \n\\| \nSah TR gis ea 28 RR \nA \nen dr \n\\| \nDDEG Construction of Number of Hostel \nYes Yes Fully \\| \n\\| ss quantified \nNyamarwa Girls\u2019 blocks contructed \n\\| \\| Hostel \n; L \u2014 \na\\} \n00001 \n12-HUMAN 01- 1202010201-Basic \n320157- Education Construction of 2- Number of CAPITAL Education, Requirements and Primary Devt Grant classroom block classroom blocks DEVELOP Sports and Minimum standards Educatio (Former SFG) with Office and constructed \n. \\_ \\_ \nYes Yes Fully Fully \\| \nquantified \\| quantified \nMENT skills store with \n\\| te \\| SE ey \nbi \n= \n> \nts \nBen a AS \nena tras Pe Ria \n47 \n/ met by schools and n \n10,000ltr water \\| \\_ training institutions Services \ntank at Kibeedi P/S \n\\| \nConstruction of 2- Number of classroom block : classroom blocks with Office and. constructed \nstore \nwith \n10,000ltr water \\| tank at Muhangi", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}, [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}]], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 52, "level": 3}}, {"headings_1": {"content": "| | |", "page": 51, "level": 3}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of 2- \\| Number of \\| classroom block \\| classroom blocks \\| \nwith Office and ~ constructed \n\\| \ni store with \n\\|", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 52, "level": 3}}, {"headings_1": {"content": "| | |", "page": 51, "level": 3}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,000ltr", "metadata": {"headings": [{"headings_0": {"content": "10,000ltr", "page": 52, "level": 2}}, {"headings_1": {"content": "P/S", "page": 52, "level": 3}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water \\| \n\\| \n\\| \ntank at Bujogoro \u2014 \\|", "metadata": {"headings": [{"headings_0": {"content": "10,000ltr", "page": 52, "level": 2}}, {"headings_1": {"content": "P/S", "page": 52, "level": 3}}, [{"headings_0": {"content": "10,000ltr", "page": 52, "level": 2}}, {"headings_1": {"content": "P/S", "page": 52, "level": 3}}], [{"headings_0": {"content": "10,000ltr", "page": 52, "level": 2}}, {"headings_1": {"content": "P/S", "page": 52, "level": 3}}], [{"headings_0": {"content": "10,000ltr", "page": 52, "level": 2}}, {"headings_1": {"content": "P/S", "page": 52, "level": 3}}]], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 52, "level": 2}}, {"headings_1": {"content": "10,000ltr", "page": 52, "level": 2}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of 2- \\| Number of classroom block \\| classroom blocks with Office and ~ constructed \nstore with \\| \n10,000Itr \nwater \ntank at Kitutu \nParents P/S \nConstruction of 2- Number of classroom block \\| classroom blocks with Office and constructed \nstore", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 52, "level": 2}}, {"headings_1": {"content": "10,000ltr", "page": 52, "level": 2}}, [{"headings_0": {"content": "P/S", "page": 52, "level": 2}}, {"headings_1": {"content": "10,000ltr", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "with", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 52, "level": 3}}, {"headings_1": {"content": "P/S", "page": 52, "level": 2}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10,000ltr", "metadata": {"headings": [{"headings_0": {"content": "10,000ltr", "page": 52, "level": 2}}, {"headings_1": {"content": "with", "page": 52, "level": 3}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 52, "level": 1}}, {"headings_1": {"content": "10,000ltr", "page": 52, "level": 2}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tank at Kyakazihire", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 52, "level": 1}}, {"headings_1": {"content": "10,000ltr", "page": 52, "level": 2}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 52, "level": 2}}, {"headings_1": {"content": "water", "page": 52, "level": 1}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". Construction of. Number of VIP ' Drainable VIP Latrines \nLatrine stances constructed \n\\| \nwith urinal and \\| \nSNE room at \nKiyanja Modern PS \nConstruction of Number of VIP Drainable VIP Latrines \nLatrine stances constructed \nwith urinal and \ni SNE room at \ni \n\\| \n\\| \ni \\_Bujogoro PS \n48 \nYes Fully \u2018 quantified \nYes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 52, "level": 2}}, {"headings_1": {"content": "water", "page": 52, "level": 1}}, [{"headings_0": {"content": "P/S", "page": 52, "level": 2}}, {"headings_1": {"content": "water", "page": 52, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 52, "level": 2}}, {"headings_1": {"content": "water", "page": 52, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 52, "level": 2}}, {"headings_1": {"content": "water", "page": 52, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 52, "level": 2}}, {"headings_1": {"content": "water", "page": 52, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 52, "level": 2}}, {"headings_1": {"content": "water", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 52, "level": 2}}, {"headings_1": {"content": "P/S", "page": 52, "level": 2}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "\"Yes Yes Fully", "page": 52, "level": 3}}, {"headings_1": {"content": "quantified", "page": 52, "level": 2}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified \nYes Yes Fully ' quantified \nYes Yes \\| Fully", "metadata": {"headings": [{"headings_0": {"content": "\"Yes Yes Fully", "page": 52, "level": 3}}, {"headings_1": {"content": "quantified", "page": 52, "level": 2}}, [{"headings_0": {"content": "\"Yes Yes Fully", "page": 52, "level": 3}}, {"headings_1": {"content": "quantified", "page": 52, "level": 2}}], [{"headings_0": {"content": "\"Yes Yes Fully", "page": 52, "level": 3}}, {"headings_1": {"content": "quantified", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 52, "level": 2}}, {"headings_1": {"content": "\"Yes Yes Fully", "page": 52, "level": 3}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Fully quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 52, "level": 2}}, {"headings_1": {"content": "\"Yes Yes Fully", "page": 52, "level": 3}}], "page": 52, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Construction of Number of VIP 1 Yes Yes | Fully", "metadata": {"headings": [{"headings_0": {"content": "Construction of Number of VIP 1 Yes Yes | Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "quantified", "page": 52, "level": 2}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Drainable VIP Latrines \n\\| quantified \\|", "metadata": {"headings": [{"headings_0": {"content": "Construction of Number of VIP 1 Yes Yes | Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "quantified", "page": 52, "level": 2}}, [{"headings_0": {"content": "Construction of Number of VIP 1 Yes Yes | Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "quantified", "page": 52, "level": 2}}]], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Latrine stances constructed", "metadata": {"headings": [{"headings_0": {"content": "Latrine stances constructed", "page": 53, "level": 3}}, {"headings_1": {"content": "Construction of Number of VIP 1 Yes Yes | Fully", "page": 53, "level": 3}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| with urinal and \nSNE room at \n\\| \\| \n\\| \\| MuhangiPs", "metadata": {"headings": [{"headings_0": {"content": "Latrine stances constructed", "page": 53, "level": 3}}, {"headings_1": {"content": "Construction of Number of VIP 1 Yes Yes | Fully", "page": 53, "level": 3}}, [{"headings_0": {"content": "Latrine stances constructed", "page": 53, "level": 3}}, {"headings_1": {"content": "Construction of Number of VIP 1 Yes Yes | Fully", "page": 53, "level": 3}}], [{"headings_0": {"content": "Latrine stances constructed", "page": 53, "level": 3}}, {"headings_1": {"content": "Construction of Number of VIP 1 Yes Yes | Fully", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ds", "metadata": {"headings": [{"headings_0": {"content": "Ds", "page": 53, "level": 1}}, {"headings_1": {"content": "Latrine stances constructed", "page": 53, "level": 3}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Oi [\\| I Construction of Number of VIP \n1 Yes Yes \\| Fully \\| \n\\| Drainable VIP Latrines \nquantified \\| Latrine stances constructed \n\\| \\| with urinal and \n\\| \n\\| \nSNE room at \nKikangara PS \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Ds", "page": 53, "level": 1}}, {"headings_1": {"content": "Latrine stances constructed", "page": 53, "level": 3}}, [{"headings_0": {"content": "Ds", "page": 53, "level": 1}}, {"headings_1": {"content": "Latrine stances constructed", "page": 53, "level": 3}}], [{"headings_0": {"content": "Ds", "page": 53, "level": 1}}, {"headings_1": {"content": "Latrine stances constructed", "page": 53, "level": 3}}], [{"headings_0": {"content": "Ds", "page": 53, "level": 1}}, {"headings_1": {"content": "Latrine stances constructed", "page": 53, "level": 3}}], [{"headings_0": {"content": "Ds", "page": 53, "level": 1}}, {"headings_1": {"content": "Latrine stances constructed", "page": 53, "level": 3}}], [{"headings_0": {"content": "Ds", "page": 53, "level": 1}}, {"headings_1": {"content": "Latrine stances constructed", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u0131l", "metadata": {"headings": [{"headings_0": {"content": "\u0131l", "page": 53, "level": 2}}, {"headings_1": {"content": "Ds", "page": 53, "level": 1}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Construction of Number of VIP \nYes Yes Fully Drainable VIP Latrines \n\\| \n\\| Latrine stances constructed \n\\| with urinal and \nSNE room at \\| \nquantified \\| \\| \n\\| \n\\| \n\\| \\| \n\\| Kibeedi PS a \njo 1 \n\\_", "metadata": {"headings": [{"headings_0": {"content": "\u0131l", "page": 53, "level": 2}}, {"headings_1": {"content": "Ds", "page": 53, "level": 1}}, [{"headings_0": {"content": "\u0131l", "page": 53, "level": 2}}, {"headings_1": {"content": "Ds", "page": 53, "level": 1}}], [{"headings_0": {"content": "\u0131l", "page": 53, "level": 2}}, {"headings_1": {"content": "Ds", "page": 53, "level": 1}}], [{"headings_0": {"content": "\u0131l", "page": 53, "level": 2}}, {"headings_1": {"content": "Ds", "page": 53, "level": 1}}], [{"headings_0": {"content": "\u0131l", "page": 53, "level": 2}}, {"headings_1": {"content": "Ds", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Procurement of Number of 36 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "| Procurement of Number of 36 Yes Yes Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "\u0131l", "page": 53, "level": 2}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "classroom desks classroom desks", "metadata": {"headings": [{"headings_0": {"content": "classroom desks classroom desks", "page": 53, "level": 3}}, {"headings_1": {"content": "| Procurement of Number of 36 Yes Yes Fully", "page": 53, "level": 3}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified for Kibeedi PS procured and \nsuplied, \n\\| \nE \n\\| \n\\| \nES \nProcurement of Number of 36 Yes Yes Fully \n\\| classroom desks classroom \n\\| desks quantified \\| for Muhangi PS procured and \n\\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "classroom desks classroom desks", "page": 53, "level": 3}}, {"headings_1": {"content": "| Procurement of Number of 36 Yes Yes Fully", "page": 53, "level": 3}}, [{"headings_0": {"content": "classroom desks classroom desks", "page": 53, "level": 3}}, {"headings_1": {"content": "| Procurement of Number of 36 Yes Yes Fully", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "suplied", "metadata": {"headings": [{"headings_0": {"content": "suplied", "page": 53, "level": 1}}, {"headings_1": {"content": "classroom desks classroom desks", "page": 53, "level": 3}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\_ \\| \\| \n\\_\\| \n\\| \n;", "metadata": {"headings": [{"headings_0": {"content": "suplied", "page": 53, "level": 1}}, {"headings_1": {"content": "classroom desks classroom desks", "page": 53, "level": 3}}, [{"headings_0": {"content": "suplied", "page": 53, "level": 1}}, {"headings_1": {"content": "classroom desks classroom desks", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Procurement of Number of 36 Yes Yes | Fully", "metadata": {"headings": [{"headings_0": {"content": "Procurement of Number of 36 Yes Yes | Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "suplied", "page": 53, "level": 1}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "classroom desks classroom desks \n\\| quantified \n\\| for Bujogoro PS procured and \n\\| \\| \\| suplied \\| \\| \\| Bi \na \nProcurement of Number of 36 Yes Yes Fully \\| classroom desks classroom desks \nfor Kyakazihire PS procured and \\| \n\\| quantified \\| \\| \n\\| \\| \n\\| Spliced = \\| nn i = u \\_ \n\\| Procurement of Number of 36 Yes \\| Yes Fully \\| \\| \n\\| \n\\| \nclassroom desks classroom desks", "metadata": {"headings": [{"headings_0": {"content": "Procurement of Number of 36 Yes Yes | Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "suplied", "page": 53, "level": 1}}, [{"headings_0": {"content": "Procurement of Number of 36 Yes Yes | Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "suplied", "page": 53, "level": 1}}], [{"headings_0": {"content": "Procurement of Number of 36 Yes Yes | Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "suplied", "page": 53, "level": 1}}], [{"headings_0": {"content": "Procurement of Number of 36 Yes Yes | Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "suplied", "page": 53, "level": 1}}], [{"headings_0": {"content": "Procurement of Number of 36 Yes Yes | Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "suplied", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 53, "level": 1}}, {"headings_1": {"content": "Procurement of Number of 36 Yes Yes | Fully", "page": 53, "level": 3}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| for Kitutu Parents procured and \n\\|", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 53, "level": 1}}, {"headings_1": {"content": "Procurement of Number of 36 Yes Yes | Fully", "page": 53, "level": 3}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_PS", "metadata": {"headings": [{"headings_0": {"content": "|_PS", "page": 53, "level": 1}}, {"headings_1": {"content": "quantified", "page": 53, "level": 1}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "suplied el Sen SE Sg Real neun A ae re Bee \n\\_\\| \nHl zu] SIME FEN Reet = \n: \n09- \\| 04- 09040106-Community \n260002- Transitional Mechanised Number of Kms \nYes Yes Fully Fully INTEGRAT Transport access & feeder roads District, Road mainteanance of rehabilitated \nquantified quantified \\| ED Asset constructed & Urban Rehabilitation Roads \n\\| \nTRANSPO Manageme maintained to facilitate and ae \nal \nRT nt market access Commun Uganda Road Routine manual & Number of Kms 191.3 Yes Yes Fully \non . \\| \\_ . 4 on \\| \nINFRASTR ity fund mechanised maintained \n\\| quantified BEREIT Er Manion. a] es \n\\|", "metadata": {"headings": [{"headings_0": {"content": "|_PS", "page": 53, "level": 1}}, {"headings_1": {"content": "quantified", "page": 53, "level": 1}}, [{"headings_0": {"content": "|_PS", "page": 53, "level": 1}}, {"headings_1": {"content": "quantified", "page": 53, "level": 1}}], [{"headings_0": {"content": "|_PS", "page": 53, "level": 1}}, {"headings_1": {"content": "quantified", "page": 53, "level": 1}}], [{"headings_0": {"content": "|_PS", "page": 53, "level": 1}}, {"headings_1": {"content": "quantified", "page": 53, "level": 1}}], [{"headings_0": {"content": "|_PS", "page": 53, "level": 1}}, {"headings_1": {"content": "quantified", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tp", "metadata": {"headings": [{"headings_0": {"content": "tp", "page": 53, "level": 3}}, {"headings_1": {"content": "|_PS", "page": 53, "level": 1}}], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nle \nSe el ee eee potty S\\| Rr eters reel \n49 \nAND \\| Road. SERVICES \\| Mainten j", "metadata": {"headings": [{"headings_0": {"content": "tp", "page": 53, "level": 3}}, {"headings_1": {"content": "|_PS", "page": 53, "level": 1}}, [{"headings_0": {"content": "tp", "page": 53, "level": 3}}, {"headings_1": {"content": "|_PS", "page": 53, "level": 1}}], [{"headings_0": {"content": "tp", "page": 53, "level": 3}}, {"headings_1": {"content": "|_PS", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ance", "metadata": {"headings": [{"headings_0": {"content": "ance", "page": 54, "level": 2}}, {"headings_1": {"content": "tp", "page": 53, "level": 3}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| 010017- | 2000. 2000 Yes", "metadata": {"headings": [{"headings_0": {"content": "| 010017- | 2000. 2000 Yes", "page": 54, "level": 3}}, {"headings_1": {"content": "ance", "page": 54, "level": 2}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nO1-AGRO- 01- 01060203-Enabled Microscale farmers Number of farmers \nYes Fully Fully INDUSTRI \\| Institutiona agricultural extension \\| Machiner Irrigation sensitized on micro sensitized \nALIZATIO \\| \\| \\_ supervision system y \n\\_ scale irrigation N \\\\ Strengthen developed and acquisiti \n10 farmers Number of farmers \\| \n. \n\\| ing and operationalised on and received who received \\_ \n\\| Coordinatio mainten \\_ microscale microscale irrigation , \n\u0131n ance \\_ irrigation equipment \\| \\| : equipment \n\u201a55 farm visits Number of farm conducted under \\| visits conducted \n\\| \nmicro scale \u2014 \nquantified quantified \\| \n10 \\| Yes Yes Fully ~ quantified \n55 \\} Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "| 010017- | 2000. 2000 Yes", "page": 54, "level": 3}}, {"headings_1": {"content": "ance", "page": 54, "level": 2}}, [{"headings_0": {"content": "| 010017- | 2000. 2000 Yes", "page": 54, "level": 3}}, {"headings_1": {"content": "ance", "page": 54, "level": 2}}], [{"headings_0": {"content": "| 010017- | 2000. 2000 Yes", "page": 54, "level": 3}}, {"headings_1": {"content": "ance", "page": 54, "level": 2}}], [{"headings_0": {"content": "| 010017- | 2000. 2000 Yes", "page": 54, "level": 3}}, {"headings_1": {"content": "ance", "page": 54, "level": 2}}], [{"headings_0": {"content": "| 010017- | 2000. 2000 Yes", "page": 54, "level": 3}}, {"headings_1": {"content": "ance", "page": 54, "level": 2}}], [{"headings_0": {"content": "| 010017- | 2000. 2000 Yes", "page": 54, "level": 3}}, {"headings_1": {"content": "ance", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "| 010017- | 2000. 2000 Yes", "page": 54, "level": 3}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "| 010017- | 2000. 2000 Yes", "page": 54, "level": 3}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "program", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 54, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 54, "level": 2}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \n354 political Number of political 354 Yes Yes Fully j \n\\| \nleaders sensitized \\| leaders sensitized \nquantified i \n\u2014 \n\\| on irrigation \n06- \\| 03-Water 06010105-Degraded Water 1 piped Water \\| Supply", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 54, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 54, "level": 2}}, [{"headings_0": {"content": "program", "page": 54, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 54, "level": 2}}], [{"headings_0": {"content": "program", "page": 54, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000006- | Piped Water Yes |", "metadata": {"headings": [{"headings_0": {"content": "000006- | Piped Water Yes |", "page": 54, "level": 1}}, {"headings_1": {"content": "program", "page": 54, "level": 3}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Fully Substantia NATURAL \\| Resources water catchments Planning \\| development Supply System System constructed", "metadata": {"headings": [{"headings_0": {"content": "000006- | Piped Water Yes |", "page": 54, "level": 1}}, {"headings_1": {"content": "program", "page": 54, "level": 3}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified lly", "metadata": {"headings": [{"headings_0": {"content": "quantified lly", "page": 54, "level": 2}}, {"headings_1": {"content": "000006- | Piped Water Yes |", "page": 54, "level": 1}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RESOURC \\| Manageme protected and restored and grant (Piped constructed at", "metadata": {"headings": [{"headings_0": {"content": "quantified lly", "page": 54, "level": 2}}, {"headings_1": {"content": "000006- | Piped Water Yes |", "page": 54, "level": 1}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified lly", "page": 54, "level": 2}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_ \nES, \\| nt \u201a through \n\\_ Budgetin water, and Kitutu \u201a ENVIRON \\| \n\u201a implementation of \\| 9 \\| Rural water Extension for Extension for Imara Not specified \nNo N/A Not MENT, \\| catchment services and Imara Water Water Supply", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified lly", "page": 54, "level": 2}}, [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified lly", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified lly", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified lly", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \n; \nCLIMATE \\| management measures Sanitation Supply system system \\_ \nCHANGE, \n\\| and \\_\\_ Yes grant) Siting Drilling Number of \nYes Fully \\| \nLAND AND \\| \ninstallation of 06 boreholes drilled \nquantified WATER \\| Boreholes \n1 \n\\| \n01-AGRO- 01- 01041202-Farmers 010016-- \nRehabilitation of \\| Number of 09 Boreholes ' boreholes \n: \nrehabilitated \n941 framers in 28 Number of farmers INDUSTRI Institutiona sensitised on Farmer \u201a enterprise groups to be trained \n\\} \nALIZATIO \\| \\| productivity mobilisat . under PDM be \n' \nto \\| \nN Strengthen = enhancement ' ion and", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}, [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "trained and", "metadata": {"headings": [{"headings_0": {"content": "trained and", "page": 54, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| ing and \\| technologies \\| sensitisa \nstrengthened on \\| Coordinatio", "metadata": {"headings": [{"headings_0": {"content": "trained and", "page": 54, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ tion", "metadata": {"headings": [{"headings_0": {"content": "_ tion", "page": 54, "level": 1}}, {"headings_1": {"content": "trained and", "page": 54, "level": 3}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aspects of cost", "metadata": {"headings": [{"headings_0": {"content": "_ tion", "page": 54, "level": 1}}, {"headings_1": {"content": "trained and", "page": 54, "level": 3}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| n", "metadata": {"headings": [{"headings_0": {"content": "| n", "page": 54, "level": 1}}, {"headings_1": {"content": "_ tion", "page": 54, "level": 1}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "benefit analysis", "metadata": {"headings": [{"headings_0": {"content": "| n", "page": 54, "level": 1}}, {"headings_1": {"content": "_ tion", "page": 54, "level": 1}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| and best", "metadata": {"headings": [{"headings_0": {"content": "| and best", "page": 54, "level": 1}}, {"headings_1": {"content": "| n", "page": 54, "level": 1}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "husbandry", "metadata": {"headings": [{"headings_0": {"content": "husbandry", "page": 54, "level": 2}}, {"headings_1": {"content": "| and best", "page": 54, "level": 1}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "practices", "metadata": {"headings": [{"headings_0": {"content": "practices", "page": 54, "level": 2}}, {"headings_1": {"content": "husbandry", "page": 54, "level": 2}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "50 \nYes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "practices", "page": 54, "level": 2}}, {"headings_1": {"content": "husbandry", "page": 54, "level": 2}}, [{"headings_0": {"content": "practices", "page": 54, "level": 2}}, {"headings_1": {"content": "husbandry", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "practices", "page": 54, "level": 2}}], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "941 ! Yes Yes Fully Fully quantified quantified \nDetail", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "practices", "page": 54, "level": 2}}, [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "practices", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | | T | | | Extent of Implementation of output |", "metadata": {"headings": [{"headings_0": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n= \\| ee a pp ENS aS SSS SSS SSS \\| SN Progra Sub- PIAP Budge \nSSS oS SSS SSS SSS Ss \n\u2014\u2014 Focus/ Activities Key Plann Are the Is the Conclu Conclu \nActual Perf Audit Audit \n\\| m progra (Program t Thema \nperformanc ed clear performa sionat sion Budg Revis Amou Amou Perfor orm Conclus Conclus \\| m Implement Outpu tic \ne Targe targets nce Activit at eted ed nt nt mance ance ionat ion at \\| \nation t area \\| Action \n\\| \n\\| Plan)", "metadata": {"headings": [{"headings_0": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}, [{"headings_0": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], [{"headings_0": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], [{"headings_0": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 55, "level": 3}}, {"headings_1": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \nindicator(s tfor and indicator y Output amou budge releas Spent Vari activity output the performan used by Level level \nnt tUGX ed UGX ance level level (Measure) Finan ce Manage (Fully (Fully UGX (\u2018000\u00b0 UGX (\u2018000\u00b0 \n(Fully/ (Fully/P", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 55, "level": 3}}, {"headings_1": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}, [{"headings_0": {"content": "Output", "page": 55, "level": 3}}, {"headings_1": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}]], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cial indicators ment Quanti Quanti (\u2018000\u2019 ) (\u2018000\u2019) )", "metadata": {"headings": [{"headings_0": {"content": "cial indicators ment Quanti Quanti (\u2018000\u2019 ) (\u2018000\u2019) )", "page": 55, "level": 3}}, {"headings_1": {"content": "Output", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Partial/ artial/N", "metadata": {"headings": [{"headings_0": {"content": "Partial/ artial/N", "page": 55, "level": 3}}, {"headings_1": {"content": "cial indicators ment Quanti Quanti (\u2018000\u2019 ) (\u2018000\u2019) )", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "year to reasonab fied/N fied/N ) \nNot ot measure le? ot ot fully", "metadata": {"headings": [{"headings_0": {"content": "Partial/ artial/N", "page": 55, "level": 3}}, {"headings_1": {"content": "cial indicators ment Quanti Quanti (\u2018000\u2019 ) (\u2018000\u2019) )", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implem Implem", "metadata": {"headings": [{"headings_0": {"content": "Implem Implem", "page": 55, "level": 1}}, {"headings_1": {"content": "Partial/ artial/N", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "performan (Yes/No) fully Quanti \nented)- ented)- \\| ce Ifnogive Quanti fied) \nExtent \nquantificat the fied) \nof \nion? reason implem", "metadata": {"headings": [{"headings_0": {"content": "Implem Implem", "page": 55, "level": 1}}, {"headings_1": {"content": "Partial/ artial/N", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 55, "level": 3}}, {"headings_1": {"content": "Implem Implem", "page": 55, "level": 1}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "entatio \n\\| If no give nof j the reason activity \nl", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 55, "level": 3}}, {"headings_1": {"content": "Implem Implem", "page": 55, "level": 1}}, [{"headings_0": {"content": "(Yes/No)", "page": 55, "level": 3}}, {"headings_1": {"content": "Implem Implem", "page": 55, "level": 1}}]], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | (A) (B) (c) (D) (E) (F) (6) (H) \u00a9 Q) (K) (L) (M) (N) (0) (P) ar \u00ae (S) |", "metadata": {"headings": [{"headings_0": {"content": "| | (A) (B) (c) (D) (E) (F) (6) (H) \u00a9 Q) (K) (L) (M) (N) (0) (P) ar \u00ae (S) |", "page": 55, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ) \\| \\| \\| \\| \n\\| \n\\| i mm ee er ereererrenrmns \nehe \nmeer r\u2014\u2014 rn erde eurer meer al ee \n1 12- 02- 1203011501 320066 UGIFT \nergehen \nZi Constructio Maternity 1 Yes Yes Fully Substan \n1 0 Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "| | (A) (B) (c) (D) (E) (F) (6) (H) \u00a9 Q) (K) (L) (M) (N) (0) (P) ar \u00ae (S) |", "page": 55, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 55, "level": 3}}, [{"headings_0": {"content": "| | (A) (B) (c) (D) (E) (F) (6) (H) \u00a9 Q) (K) (L) (M) (N) (0) (P) ar \u00ae (S) |", "page": 55, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 55, "level": 3}}]], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Es", "metadata": {"headings": [{"headings_0": {"content": "Es", "page": 55, "level": 3}}, {"headings_1": {"content": "| | (A) (B) (c) (D) (E) (F) (6) (H) \u00a9 Q) (K) (L) (M) (N) (0) (P) ar \u00ae (S) |", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| HUMAN Populat -Improve -Health n of ward and", "metadata": {"headings": [{"headings_0": {"content": "Es", "page": 55, "level": 3}}, {"headings_1": {"content": "| | (A) (B) (c) (D) (E) (F) (6) (H) \u00a9 Q) (K) (L) (M) (N) (0) (P) ar \u00ae (S) |", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantifi tially 1,538, 1,538, 1,538,0 1,538,", "metadata": {"headings": [{"headings_0": {"content": "quantifi tially 1,538, 1,538, 1,538,0 1,538,", "page": 55, "level": 6}}, {"headings_1": {"content": "Es", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "impleme impleme \\| CAPITA ion population System Kasimbi HC staff house \ned quantifi 017,3 017,39 17,393 015,04 \nnted nted L Health, health, Strengt II \ned 93 3 8 \n\\| DEVELO Safety safety and hening \n\\| PMENT N PER \n\\| Equipping Assorted Not No N/A Not \n\\| \nN/A Not ement Nyamarund medical specifi quantifi \nUE! assessed \\| \na HC Il equipment ed L ed \n\\| Se \n= \u2014 ET ceeruieiaarienemeiareeseerens \n\\| Gepserereue es \n\u2014\u2014\u2014 \nnern Transiti Constructio Number of 1 Yes Yes Fully \nI 0 Fully \n\\| onal n of staff staff houses quantifi \nimpleme \n\\| \nDevt house at constructed \ned \nnted \nAdhoc Maisuka HC \nHealth \nIII \nGrant \n\\| 2) 12 12- 320003 UGIFT Constructio Number of 1\\| Yes Yes Fully Fully \\| i", "metadata": {"headings": [{"headings_0": {"content": "quantifi tially 1,538, 1,538, 1,538,0 1,538,", "page": 55, "level": 6}}, {"headings_1": {"content": "Es", "page": 55, "level": 3}}, [{"headings_0": {"content": "quantifi tially 1,538, 1,538, 1,538,0 1,538,", "page": 55, "level": 6}}, {"headings_1": {"content": "Es", "page": 55, "level": 3}}], [{"headings_0": {"content": "quantifi tially 1,538, 1,538, 1,538,0 1,538,", "page": 55, "level": 6}}, {"headings_1": {"content": "Es", "page": 55, "level": 3}}], [{"headings_0": {"content": "quantifi tially 1,538, 1,538, 1,538,0 1,538,", "page": 55, "level": 6}}, {"headings_1": {"content": "Es", "page": 55, "level": 3}}]], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially |", "metadata": {"headings": [{"headings_0": {"content": "Partially |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi tially 1,538, 1,538, 1,538,0 1,538,", "page": 55, "level": 6}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "Partially |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi tially 1,538, 1,538, 1,538,0 1,538,", "page": 55, "level": 6}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 55, "level": 1}}, {"headings_1": {"content": "Partially |", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| HUMAN Educati -Assets n of Seed school", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 55, "level": 1}}, {"headings_1": {"content": "Partially |", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "metadata": {"headings": [{"headings_0": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}, {"headings_1": {"content": "Partially", "page": 55, "level": 1}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "impleme impleme \\| \\| CAPITA on,Spo and St.Mugaga facilities \ned ed 933,1 933,16 87,239 187,23 \nnted nted i \\| L rts and Facilitie ss constructed \n61 1 9 \n\\| \\| DEVELO skills \ns \n\\| \n\\| \\| PMENT \\|", "metadata": {"headings": [{"headings_0": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}, {"headings_1": {"content": "Partially", "page": 55, "level": 1}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Manag", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 1 4 \\| \u2014\u2014 \\| \n\\| ement \\| \n\\| \\| \\| me. 4 Me = \\| 5 \n= \n51 \n\\| Number of Fully ! 1 Partially Constructio 1: Yes Yes \n! \n\u0131nof ' Seed school quantifi i impleme i \n\\| \n; Kasimbi SS facilities ed ted \\\\ \n\\| \n\\| i \\| constructed \u2018 \n' \nConstructio \\| Number of 1 Yes Yes Fully of \u00a9 Seed school \\| ' quantifi n \n\\| 1 Partially \\| \nimpleme ; \ni \nNyamarwa facilities \"ed \\\\ ted \nSS \nconstructed \nConstructio Number of 1 Yes i Yes Fully \n1 \\| Q Partially \n\\\\ \n\\| \n\\| \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}, [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}]], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | n of Kisalizi Seed school | quantifi", "metadata": {"headings": [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], "page": 56, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i impleme , \\\\ \\| \\| \u201a ted i \\| ss facilities ed : \ni constructed \\| \\| \\| \ni \nDDEG \nConstructio Number of 1 Yes Yes \u00bb Fully \n1 0 Fully \n\\| \n\\| \\| quantifi impleme \\| n of Hostel blocks \n\u201a \n\\| \nNyamarwa constructed ed \\| ' nted \\| : \n\\| \n\\| \n\\| ss Girls\u2019 \n\\| \nHostel \n12- 01- \\| 1202010201 320157. Educati Constructio ; Number of LT\\} Yes Yes Fully Fully 746,0 746,08 746,08 723,84 1 0 Fully Fully \\| \n\\| \nHUMAN Educati \u00a9 -Basic \\| Devt 2- classroom \n\u201a \\| impleme : quantifi quantifi 88,22 8,225 8,225 0,446 \nimpleme 5 on nof \n\u00a9 \nCAPITA on,Spo \\| Requirement Primary Grant classroom blocks ! i ed ed 5 \nnted / nted ; i \\_ i \n\\| \ni E rtsand s and Educati (Former block with constructed \n\\| ' \\| \n, DEVELO skills ; Minimum on \\| SFG) Office and \nPMENT standards Service store \\| \\\\ i : \n\\_ ' with \ni i \ni \n\\| metby ! \\| \n10,000Itr \\| i \\| \\| s \n\\| \nschools and \\| \nwatertank \\| \n\\| \ni \n\\| \ni \\| \ntraining \u201a atKibeedi \\| \\| \n\\| \ni \n\\| institutions \\| P/S i \n\u2018 : \nConstructio \u00a9 Number of 1 Yes Yes Fully \nLi 0 Fully \\| \nn of 2- classroom quantifi \nimpleme ' \n. \nclassroom blocks i ed \ni nted \\| \n\\| \nblock with constructed \n\\| \n\\| \nOffice and \\| \n\\| store with \u2018 \n\\| : 10,000ltr ! water tank at Muhangi", "metadata": {"headings": [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}, [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}], [{"headings_0": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, {"headings_1": {"content": "Manag", "page": 55, "level": 3}}]], "page": 56, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 56, "level": 3}}, {"headings_1": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}], "page": 56, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "52 \nConstructio \\| Number of \n1 Yes Yes Fully n of 2- classroom quantifi \n\u2014 \nimpleme classroom blocks ed nted block with constructed \nOffice and \nstore with", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 56, "level": 3}}, {"headings_1": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}, [{"headings_0": {"content": "P/S", "page": 56, "level": 3}}, {"headings_1": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 56, "level": 3}}, {"headings_1": {"content": "| | n of Kisalizi Seed school | quantifi", "page": 56, "level": 1}}]], "page": 56, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,000ltr", "metadata": {"headings": [{"headings_0": {"content": "10,000ltr", "page": 57, "level": 3}}, {"headings_1": {"content": "P/S", "page": 56, "level": 3}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water tank at Bujogoro", "metadata": {"headings": [{"headings_0": {"content": "10,000ltr", "page": 57, "level": 3}}, {"headings_1": {"content": "P/S", "page": 56, "level": 3}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 57, "level": 1}}, {"headings_1": {"content": "10,000ltr", "page": 57, "level": 3}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Constructio Number of 1 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 57, "level": 1}}, {"headings_1": {"content": "10,000ltr", "page": 57, "level": 3}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "P/S", "page": 57, "level": 1}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n of 2- classroom quantifi \nimpleme classroom blocks ed nted block with constructed \nOffice and \nstore with", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 1}}, {"headings_1": {"content": "P/S", "page": 57, "level": 1}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,000ltr", "metadata": {"headings": [{"headings_0": {"content": "10,000ltr", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 1}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water tank at Kitutu Parents P/S \n\\| \\_ Constructio ne \nNumber of 2 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "10,000ltr", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 1}}, [{"headings_0": {"content": "10,000ltr", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 1}}]], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 2}}, {"headings_1": {"content": "10,000ltr", "page": 57, "level": 1}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n of 2- classroom quantifi \nimpleme classroom blocks ed nted block with constructed \nOffice and \nstore with", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 2}}, {"headings_1": {"content": "10,000ltr", "page": 57, "level": 1}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,000ltr", "metadata": {"headings": [{"headings_0": {"content": "10,000ltr", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 2}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water tank at", "metadata": {"headings": [{"headings_0": {"content": "10,000ltr", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 2}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kyakazihire", "metadata": {"headings": [{"headings_0": {"content": "Kyakazihire", "page": 57, "level": 3}}, {"headings_1": {"content": "10,000ltr", "page": 57, "level": 1}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 57, "level": 1}}, {"headings_1": {"content": "Kyakazihire", "page": 57, "level": 3}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \nConstructio Number of 1 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 57, "level": 1}}, {"headings_1": {"content": "Kyakazihire", "page": 57, "level": 3}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 3}}, {"headings_1": {"content": "P/S", "page": 57, "level": 1}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n of VIP Latrines quantifi \nimpleme Drainable constructed ed nted VIP Latrine \nstances \nwith urinal \nand SNE \nroom at", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 3}}, {"headings_1": {"content": "P/S", "page": 57, "level": 1}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kiyanja", "metadata": {"headings": [{"headings_0": {"content": "Kiyanja", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 3}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Modern PS \n53 \nConstructio \\| Number of 1 Yes \\| Yes Fully \u0131nof \\| VIP Latrines \\_ \n0 Fully \n\\| \nquantifi \nDrainable constructed ' ed impleme \\| \nVIP Latrine nted stances \n' with urinal \n. and SNE \n' room at \n\\| Bujogoro", "metadata": {"headings": [{"headings_0": {"content": "Kiyanja", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 3}}, [{"headings_0": {"content": "Kiyanja", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kiyanja", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kiyanja", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS", "metadata": {"headings": [{"headings_0": {"content": "PS", "page": 58, "level": 2}}, {"headings_1": {"content": "Kiyanja", "page": 57, "level": 1}}], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ Constructio \"\\| \nNumber of 1 Yes Yes Fully n of \\| VIP Latrines \n0 Fully", "metadata": {"headings": [{"headings_0": {"content": "PS", "page": 58, "level": 2}}, {"headings_1": {"content": "Kiyanja", "page": 57, "level": 1}}, [{"headings_0": {"content": "PS", "page": 58, "level": 2}}, {"headings_1": {"content": "Kiyanja", "page": 57, "level": 1}}]], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantifi", "metadata": {"headings": [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "PS", "page": 58, "level": 2}}], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Drainable constructed ed impleme VIP Latrine nted stances \nwith urinal \nand SNE \nroom at", "metadata": {"headings": [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "PS", "page": 58, "level": 2}}], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Muhangi PS", "metadata": {"headings": [{"headings_0": {"content": "Muhangi PS", "page": 58, "level": 1}}, {"headings_1": {"content": "quantifi", "page": 58, "level": 3}}], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Constructio \\_ Number of 1 Yes Yes Fully n of \\| VIP Latrines \n0 Fully \n' quantifi \n\\| Drainable \\_ constructed \nimpleme \\| ed \nVIP Latrine nted \\_ \n\\| stances \nwith urinal \nand SNE \nroom at", "metadata": {"headings": [{"headings_0": {"content": "Muhangi PS", "page": 58, "level": 1}}, {"headings_1": {"content": "quantifi", "page": 58, "level": 3}}, [{"headings_0": {"content": "Muhangi PS", "page": 58, "level": 1}}, {"headings_1": {"content": "quantifi", "page": 58, "level": 3}}], [{"headings_0": {"content": "Muhangi PS", "page": 58, "level": 1}}, {"headings_1": {"content": "quantifi", "page": 58, "level": 3}}]], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kikangara", "metadata": {"headings": [{"headings_0": {"content": "Kikangara", "page": 58, "level": 3}}, {"headings_1": {"content": "Muhangi PS", "page": 58, "level": 1}}], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PS \n\\| \ni Constructio \u00bb Number of 1 Yes Yes Fully i nof \\| VIP Latrines \n0 Fully", "metadata": {"headings": [{"headings_0": {"content": "Kikangara", "page": 58, "level": 3}}, {"headings_1": {"content": "Muhangi PS", "page": 58, "level": 1}}, [{"headings_0": {"content": "Kikangara", "page": 58, "level": 3}}, {"headings_1": {"content": "Muhangi PS", "page": 58, "level": 1}}]], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantifi", "metadata": {"headings": [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Drainable \u201a constructed \nimpleme ed \n\\| VIP Latrine \nnted stances \nwith urinal \nand SNE \nroom at \nKibeedi PS \n54 \nProcuremen of Yes Fully \n\\_ Number \nnO Fully tof classroom quantifi impleme classroom desks ed nted desks for procured and \nKibeedi PS supplied \nProcuremen Number of 1 \\| Yes Fully Fully tof classroom quantifi impleme classroom desks ed nted desks for procured and \nMuhangi PS supplied \nProcuremen Number of Yes Fully 0 \n\\| Fully tof classroom quantifi impleme classroom desks ed nted desks for procured and", "metadata": {"headings": [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}, [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}]], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bujogoro", "metadata": {"headings": [{"headings_0": {"content": "Bujogoro", "page": 59, "level": 1}}, {"headings_1": {"content": "quantifi", "page": 58, "level": 3}}], "page": 59, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "supplied PS \nProcuremen Number of Yes Fully Fully t of classroom quantifi impleme classroom desks ed nted desks for procured and", "metadata": {"headings": [{"headings_0": {"content": "Bujogoro", "page": 59, "level": 1}}, {"headings_1": {"content": "quantifi", "page": 58, "level": 3}}, [{"headings_0": {"content": "Bujogoro", "page": 59, "level": 1}}, {"headings_1": {"content": "quantifi", "page": 58, "level": 3}}]], "page": 59, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kyakazihire supplied", "metadata": {"headings": [{"headings_0": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}, {"headings_1": {"content": "Bujogoro", "page": 59, "level": 1}}], "page": 59, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PS \nProcuremen Number of Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}, {"headings_1": {"content": "Bujogoro", "page": 59, "level": 1}}, [{"headings_0": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}, {"headings_1": {"content": "Bujogoro", "page": 59, "level": 1}}]], "page": 59, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}], "page": 59, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tof classroom quantifi impleme classroom desks ed nted desks for procured and \nKitutu \nsupplied \nParents PS \n09040106- 260002 Transiti Mechanized Number of 170.1 \\| Yes \\| Yes Fully Fully 598,8 598,81 \nee \n586,92 Partially Partially Community -District onal maintenanc Kms \nquantifi quantifi 17,74 7,740 6,469 \nimpleme implemet access & , Urban Road e of Roads rehabilitated \ned ed 0 \nted ed feeder roads and Rehabili \nconstructed Commu tation \\| \n& nity Grant \\| \nmaintained \nAccess \nto Road Routine Number of 191.3 Yes Yes Fully \nfacilitate Uganda \n) Fully market Mainte Road manual & Kms quantifi \nimpleme access nance fund mechanized maintained ed \nnted Maintenanc \ne \n55 \n5 01- 01- 01060203- 010017 \\| Microsc 2000 Number of 2000 Yes Yes Fully Fully \n. 371,16 1634 366 Partially Partially i AGRO- Institut Enabled ale farmers farmers", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}]], "page": 59, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "metadata": {"headings": [{"headings_0": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}, {"headings_1": {"content": "Fully", "page": 59, "level": 2}}], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "impleme implemet \\| - \n\u201a \nINDUST \\| ional agricultural Machin Irrigatio sensitized \\\\ sensitized \\| \\| ey \n\\| RIALIZA Strengt extension n on micro", "metadata": {"headings": [{"headings_0": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}, {"headings_1": {"content": "Fully", "page": 59, "level": 2}}, [{"headings_0": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}, {"headings_1": {"content": "Fully", "page": 59, "level": 2}}]], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "j TION hening supervision acquisit | . scale", "metadata": {"headings": [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\{ and system ionand \\| irrigation \\| Coordi ' developed \\| mainte \u2014 \nnation and nance \ned ed 596,2 204,52 04,529 \nted ed 26 9 \n\u201a operationalis 10 farmers \\| Number of 10 Yes Yes Fully \n10 Fully \\| \n\\| ed received \\_ farmers who . quantifi \nimpleme \nmicroscale \u00bb received ed nted \\_ \nirrigation \\| microscale \\_ \n~ equipment \\\\ irrigation \u00bb equipment \n: \n55 farm of 55 Yes \\| Yes Fully \n: Number \\| 200 Fully -145 \nvisits farm visits quantifi impleme conducted conducted ed nted \u00bb \nunder micro \nscale irrigation program \n354 political Number of 354 Yes", "metadata": {"headings": [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}, [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}]], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Yes : Fully 354 Fully", "metadata": {"headings": [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nleaders political quantifi impleme sensitized \\| leaders \u2018ed nted \non irrigation sensitized \niz 06010105- 000006 Water 1 piped 1 Yes Yes Fully Substan \n0% Piped Water ~ \n1 Fully \n= Ei @ . \nNATUR Water Degraded \\_ develop Water Supply \nquantifi tially 1,052, 1,065, 1,052,9 1,049, \n\\| \nimpleme impleme - \n\u0131 \n\u201a \nAL Resour \\| water \u2014 Plannin \u00a9 ment Supply System \nRESOU ces catchments \u2014 gand grant System constructed \ned quantifi 905,9 805,93 05,936 621,30 \nnted nted \\| \ned 36 04 \nRCES, \\| Manag protected \\| Budgeti (Piped constructed ENVIRO ement \n\\| . andrestored \nng water, \u201aat Kitutu \nNMENT, \\| through service and \nCLIMAT \\| : implementati Rural Extension Extension for Not No N/A \\| Not Ss \ni \n1 \\#VAL Not \n\u00bb \nE on of water for Imara \\| Imara Water specifi ' \nquantifi \nUE! assessed \\| CHANG catchment and Water Supply ed ed \n\\_ \nE, LAND managemen ~ Sanitati Supply system \n\u201a \nAND t measures on system \nWATER \ngrant) \n56", "metadata": {"headings": [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}]], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T Siting Number of a Yes T Yes \u2018T Fully", "metadata": {"headings": [{"headings_0": {"content": "T Siting Number of a Yes T Yes \u2018T Fully", "page": 61, "level": 3}}, {"headings_1": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 61, "level": 2}}, {"headings_1": {"content": "T Siting Number of a Yes T Yes \u2018T Fully", "page": 61, "level": 3}}], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Drilling and boreholes quantifi impleme \\| \n\\| installation drilled ed \\| nted \n\\| of 06 i \nBoreholes \\|", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 61, "level": 2}}, {"headings_1": {"content": "T Siting Number of a Yes T Yes \u2018T Fully", "page": 61, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 61, "level": 2}}, {"headings_1": {"content": "T Siting Number of a Yes T Yes \u2018T Fully", "page": 61, "level": 3}}]], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nennen", "metadata": {"headings": [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully \\} Fully \\| \nRehabilitati Number of 9 Yes Yes \n\\| \nI \\| on of 09 boreholes quantifi \\| impleme \\| \n\\| Boreholes rehabilitated ed nted \n1 ne \\| Y nn \\| \\| Fully \\| O1- \\| 941 framers Number of 941 Yes \n01- 7 4 01041202- 010016 \nYes Fully Fully Ful \n941 Fully \n\\| AGRO- Institut Farmers in 28 farmers to \n\\| i \nquantifi quantifi 57,0 3 82,817 77,819, \\| 77,818 \n\\| impleme impleme \\| nted nted \n\\| \n\\| INDUST ional \\| sensitised on Farmer enterprise \n\\| \nbe trained \ned e 2,28 2 \\| \u201a882 971 \u201a789 \\| \\| \nj \n\\| \n\\| RIALIZA Strengt \\| productivity mobilis \ngroups \n\\| \n\\| TION hening 1 enhancemen ation \nunder PDM \\| \\| \n\\| \nand it and to be \\| Coordi \\| technologies sensitis trained and \n\\| \n\\| \nnation \\| ation strengthene \\| don \n\\| of \\| sinn aspects \\| \\| cost benefit \n1 \nanalysis \ni and best \\|", "metadata": {"headings": [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}, [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}]], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "bition", "metadata": {"headings": [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| husbandry \npractices \n\\| \nJ \nbe \n57 \nAppendix 6: Service Delivery under other service delivery Areas No Activity \\_ Contractor Total \nSummary of Pictorial evidence from inspected expenditure findings Inspections \n1 Construction Fountain 86,208,912 At the time of of Holdings inspection Nyamarwa Limited September ss Girls\u2019 \n2023, works Hostel were compete but \nthe \nbuilding had not yet been commission \nhence not in \nuse by the", "metadata": {"headings": [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}, [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}]], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "students", "metadata": {"headings": [{"headings_0": {"content": "students", "page": 62, "level": 1}}, {"headings_1": {"content": "bition", "page": 61, "level": 5}}], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Karuguuza \u2014 Force on \n: the time \n23,998,200 - At of Bubango . Account inspection road", "metadata": {"headings": [{"headings_0": {"content": "students", "page": 62, "level": 1}}, {"headings_1": {"content": "bition", "page": 61, "level": 5}}, [{"headings_0": {"content": "students", "page": 62, "level": 1}}, {"headings_1": {"content": "bition", "page": 61, "level": 5}}], [{"headings_0": {"content": "students", "page": 62, "level": 1}}, {"headings_1": {"content": "bition", "page": 61, "level": 5}}]], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "September", "metadata": {"headings": [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "students", "page": 62, "level": 1}}], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(6.5Km) 2023, bush clearing, grading and culvert \ninstallation was done \nKakihimbara- Force on 20,000,000 At the time of Muliika- Account inspection \\_", "metadata": {"headings": [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "students", "page": 62, "level": 1}}, [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "students", "page": 62, "level": 1}}], [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "students", "page": 62, "level": 1}}]], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyamarwa", "metadata": {"headings": [{"headings_0": {"content": "Nyamarwa", "page": 62, "level": 1}}, {"headings_1": {"content": "September", "page": 62, "level": 2}}], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "September", "metadata": {"headings": [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "Nyamarwa", "page": 62, "level": 1}}], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(10km) 2023, bush clearing, grading and culvert \ninstallation was done", "metadata": {"headings": [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "Nyamarwa", "page": 62, "level": 1}}, [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "Nyamarwa", "page": 62, "level": 1}}]], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "130,207,112", "metadata": {"headings": [{"headings_0": {"content": "130,207,112", "page": 62, "level": 3}}, {"headings_1": {"content": "September", "page": 62, "level": 2}}], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7: Utilization of the Wage Budget \n\\| Department Approved Budget \n\\| \nu Supplementary \\| Revised Budget \\| = \n\\_Warrant \\| Payments \\| \\| unspent balances", "metadata": {"headings": [{"headings_0": {"content": "130,207,112", "page": 62, "level": 3}}, {"headings_1": {"content": "September", "page": 62, "level": 2}}, [{"headings_0": {"content": "130,207,112", "page": 62, "level": 3}}, {"headings_1": {"content": "September", "page": 62, "level": 2}}], [{"headings_0": {"content": "130,207,112", "page": 62, "level": 3}}, {"headings_1": {"content": "September", "page": 62, "level": 2}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Producioen__\u2014 | 2,158,001,976| 613,983,888 | 2,771,985,864", "metadata": {"headings": [{"headings_0": {"content": "(Producioen__\u2014 | 2,158,001,976| 613,983,888 | 2,771,985,864", "page": 63, "level": 1}}, {"headings_1": {"content": "130,207,112", "page": 62, "level": 3}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,771,985,864 2,658,986,531 112,909,333", "metadata": {"headings": [{"headings_0": {"content": "2,771,985,864 2,658,986,531 112,909,333", "page": 63, "level": 2}}, {"headings_1": {"content": "(Producioen__\u2014 | 2,158,001,976| 613,983,888 | 2,771,985,864", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nNatural \u2014 266,627,532 \\|", "metadata": {"headings": [{"headings_0": {"content": "2,771,985,864 2,658,986,531 112,909,333", "page": 63, "level": 2}}, {"headings_1": {"content": "(Producioen__\u2014 | 2,158,001,976| 613,983,888 | 2,771,985,864", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Resources", "metadata": {"headings": [{"headings_0": {"content": "Resources", "page": 63, "level": 2}}, {"headings_1": {"content": "2,771,985,864 2,658,986,531 112,909,333", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 77,052,416 343,679,948 \\| 343,679,948", "metadata": {"headings": [{"headings_0": {"content": "Resources", "page": 63, "level": 2}}, {"headings_1": {"content": "2,771,985,864 2,658,986,531 112,909,333", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "313,941,927, 2 29,738,021", "metadata": {"headings": [{"headings_0": {"content": "313,941,927, 2 29,738,021", "page": 63, "level": 1}}, {"headings_1": {"content": "Resources", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Water 5 58,022,000\\} \n117,368,000 12,900,000\u00b0 70,922,000 70,922,000\\} 56,797,873\\| 1,224,127 \\| Trade and Industry \n\\| 117,368,000 \\| 117,368,000 62,572,749 [ 54,795,251 \\| \n\\_ \n\\| Roads \n276,642,000 16,000,000 292,642,000 292,642,000 292,511,899 \\| 130,101 \\| \n[ Education \\| \\| u 6,240,799,148 \\|", "metadata": {"headings": [{"headings_0": {"content": "313,941,927, 2 29,738,021", "page": 63, "level": 1}}, {"headings_1": {"content": "Resources", "page": 63, "level": 2}}, [{"headings_0": {"content": "313,941,927, 2 29,738,021", "page": 63, "level": 1}}, {"headings_1": {"content": "Resources", "page": 63, "level": 2}}], [{"headings_0": {"content": "313,941,927, 2 29,738,021", "page": 63, "level": 1}}, {"headings_1": {"content": "Resources", "page": 63, "level": 2}}], [{"headings_0": {"content": "313,941,927, 2 29,738,021", "page": 63, "level": 1}}, {"headings_1": {"content": "Resources", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,396,447,309", "metadata": {"headings": [{"headings_0": {"content": "5,396,447,309", "page": 63, "level": 2}}, {"headings_1": {"content": "313,941,927, 2 29,738,021", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "844,351,839", "metadata": {"headings": [{"headings_0": {"content": "844,351,839", "page": 63, "level": 2}}, {"headings_1": {"content": "5,396,447,309", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6,240,799,148 5,710,549,031 \\| 32 530,250,117 \\| ; \n\\| \n\\| Health r 2,876,311,518 343,539,270 \\| 3,219,850,788", "metadata": {"headings": [{"headings_0": {"content": "844,351,839", "page": 63, "level": 2}}, {"headings_1": {"content": "5,396,447,309", "page": 63, "level": 2}}, [{"headings_0": {"content": "844,351,839", "page": 63, "level": 2}}, {"headings_1": {"content": "5,396,447,309", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,219,850,788", "metadata": {"headings": [{"headings_0": {"content": "3,219,850,788", "page": 63, "level": 2}}, {"headings_1": {"content": "844,351,839", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3,141,514,813 \\| 78,335,975", "metadata": {"headings": [{"headings_0": {"content": "3,219,850,788", "page": 63, "level": 2}}, {"headings_1": {"content": "844,351,839", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Community Based", "metadata": {"headings": [{"headings_0": {"content": "| Community Based", "page": 63, "level": 3}}, {"headings_1": {"content": "3,219,850,788", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services 190,592,000 145,114 \u201a074 \\| 1,463,594 \n190,592,000 \\| . ; \\_ [", "metadata": {"headings": [{"headings_0": {"content": "| Community Based", "page": 63, "level": 3}}, {"headings_1": {"content": "3,219,850,788", "page": 63, "level": 2}}, [{"headings_0": {"content": "| Community Based", "page": 63, "level": 3}}, {"headings_1": {"content": "3,219,850,788", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "146,577,668!", "metadata": {"headings": [{"headings_0": {"content": "146,577,668!", "page": 63, "level": 2}}, {"headings_1": {"content": "| Community Based", "page": 63, "level": 3}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration", "metadata": {"headings": [{"headings_0": {"content": "Administration", "page": 63, "level": 3}}, {"headings_1": {"content": "146,577,668!", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Administration", "page": 63, "level": 3}}, {"headings_1": {"content": "146,577,668!", "page": 63, "level": 2}}, [{"headings_0": {"content": "Administration", "page": 63, "level": 3}}, {"headings_1": {"content": "146,577,668!", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1,225,134,153 512,357,228| 1,737,491,381 1,737,491,381 Er 1,657,010,111 80,481,270 |", "metadata": {"headings": [{"headings_0": {"content": "| 1,225,134,153 512,357,228| 1,737,491,381 1,737,491,381 Er 1,657,010,111 80,481,270 |", "page": 63, "level": 2}}, {"headings_1": {"content": "Administration", "page": 63, "level": 3}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ Statutory \\| \\| Bodies 237,490,000 - 237,490,000 187,030,026 \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| 1,225,134,153 512,357,228| 1,737,491,381 1,737,491,381 Er 1,657,010,111 80,481,270 |", "page": 63, "level": 2}}, {"headings_1": {"content": "Administration", "page": 63, "level": 3}}, [{"headings_0": {"content": "| 1,225,134,153 512,357,228| 1,737,491,381 1,737,491,381 Er 1,657,010,111 80,481,270 |", "page": 63, "level": 2}}, {"headings_1": {"content": "Administration", "page": 63, "level": 3}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "184,456,015 | 2,574,011", "metadata": {"headings": [{"headings_0": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}, {"headings_1": {"content": "| 1,225,134,153 512,357,228| 1,737,491,381 1,737,491,381 Er 1,657,010,111 80,481,270 |", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community Based", "metadata": {"headings": [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \\| 39,264,000 \n\\| \\| 39,264,000", "metadata": {"headings": [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 28,476,913 \\| 28,038,137 438,776", "metadata": {"headings": [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n\\| Planning T \\| \n\\| 67,195,000 - 67,195,000 52,389,759 2,646,062 \\| \n55,035,821 \\| iene", "metadata": {"headings": [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}, [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}], [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Finance", "metadata": {"headings": [{"headings_0": {"content": "Finance", "page": 63, "level": 4}}, {"headings_1": {"content": "Community Based", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "300,345,000\\} 10,000,000I 15,639,625,129 310,345,000 \u00b0\u00b0310,345,000 310,014,502 \\|", "metadata": {"headings": [{"headings_0": {"content": "Finance", "page": 63, "level": 4}}, {"headings_1": {"content": "Community Based", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "330,498 |", "metadata": {"headings": [{"headings_0": {"content": "330,498 |", "page": 63, "level": 1}}, {"headings_1": {"content": "Finance", "page": 63, "level": 4}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "metadata": {"headings": [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n59 \n\\| Description \u201a Payment Distribution Charged Account Correct Account \\_ \nNumber \\_ Date \n. Date Amount name Name \n\\| WKS-550", "metadata": {"headings": [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}, [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}], [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}], [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}], [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 16/06/2023 \u0131", "metadata": {"headings": [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PREMIUM SUPPLIES \\| Payment \nfor fuel 28/06/2023 14,753,846 228004- \n227004- Fuel, \\| \n\\_ \nAND LOGISTICS LTD supplied to works \n. Maintenance Other Lubricants and Oils - \ndept Fixed Assets \\| \ni \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}]], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "metadata": {"headings": [{"headings_0": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}, {"headings_1": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' 200", "metadata": {"headings": [{"headings_0": {"content": "' 200", "page": 64, "level": 2}}, {"headings_1": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IMPREST A/C feasibility of Water supply system study \n\u2014 \nof both Kyakazihire \u2014 and \nCommercial \n\\_ \nBuilding at District \\| Headquarters \n\\| WATER- 09/02/2023 \u201a KIBAALE DISTRICT Payment to carry out 44972 200 \\| \\| IMPREST A/C \\| feasibility of Water \\| \n\\_ supply system study \nof both Kyakazihire \u2014 \n\u201a and Commercial \ni \nBuilding at District \n\\| Headquarters", "metadata": {"headings": [{"headings_0": {"content": "' 200", "page": 64, "level": 2}}, {"headings_1": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}, [{"headings_0": {"content": "' 200", "page": 64, "level": 2}}, {"headings_1": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}], [{"headings_0": {"content": "' 200", "page": 64, "level": 2}}, {"headings_1": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}], [{"headings_0": {"content": "' 200", "page": 64, "level": 2}}, {"headings_1": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}]], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,594,607 228004-", "metadata": {"headings": [{"headings_0": {"content": "10,594,607 228004-", "page": 64, "level": 2}}, {"headings_1": {"content": "' 200", "page": 64, "level": 2}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "225203-Appraisal and . Maintenance - Other Feasibility Studies for \\| \\_ Fixed Assets \nCapital Works \n14,405,393 225201- Consultancy 225203-Appraisal and \\|", "metadata": {"headings": [{"headings_0": {"content": "10,594,607 228004-", "page": 64, "level": 2}}, {"headings_1": {"content": "' 200", "page": 64, "level": 2}}, [{"headings_0": {"content": "10,594,607 228004-", "page": 64, "level": 2}}, {"headings_1": {"content": "' 200", "page": 64, "level": 2}}], [{"headings_0": {"content": "10,594,607 228004-", "page": 64, "level": 2}}, {"headings_1": {"content": "' 200", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 64, "level": 2}}, {"headings_1": {"content": "10,594,607 228004-", "page": 64, "level": 2}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Feasibility Studies for \\| Capital Works \n'ADMN- 26/06/2023 \u201cNEW", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 64, "level": 2}}, {"headings_1": {"content": "10,594,607 228004-", "page": 64, "level": 2}}, [{"headings_0": {"content": "Services", "page": 64, "level": 2}}, {"headings_1": {"content": "10,594,607 228004-", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "metadata": {"headings": [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "312221-Light ICT \\| ' 800 CONTRACTORS U of Smart POS \nhardware - Acquisition \u2014 \\| SMC LTD \nmachines for IRAS \n60 \nProd-192 \\| 12/06/2023 \\| NANYONGA \n\\| Training PDM \\| 14/06/2023 \n466,365 \\| 221003-Staff \\| 221002-Workshops, \\|", "metadata": {"headings": [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}, [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}], [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}], [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}], [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ROSEMARY 965099 | enterprise", "metadata": {"headings": [{"headings_0": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}, {"headings_1": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}, {"headings_1": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "groups on \\| \\| \\| Training \\| Meetings and \n\\| how to access loans \\| \n\\| \n\\| Seminars \\| \n\\| \n\\| \\| \n\\| from their PDM \\| \n\\| \\| \\| \\| \\| SACCO \\| \n109 \\| \\| \\| \\| i \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}, [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}], [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}], [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}], [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}]], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "metadata": {"headings": [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "670,000 \\| 221008-Information \n\u2014 221001-Advertising \\| \n\\| \\| \nadvert micro \\| \\| on \n\\| and Communication \\| and Public Relations \n\\| \\| a eo 211 LEE Bi \n\\| \\| \nscale irrigation \\| \u2014 \n\\| Benalegy Supplies. \\| \nm = \\_ \\| TOTAL \\| \n\\| \\| \\| \n135,890,2 EEE ln \\_ L \n\\_ \n61 \nISN \\| Sub County", "metadata": {"headings": [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}, [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}]], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "District | Sub-county Variance/ Amount allocated to %age of amount Ranking Ranking based", "metadata": {"headings": [{"headings_0": {"content": "District | Sub-county Variance/ Amount allocated to %age of amount Ranking Ranking based", "page": 66, "level": 1}}, {"headings_1": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "average \\| Water \nNeed the Sub County allocated to the Sub based on on resource \\\\ \n\\_ \nrate \\| coverage \n\u201a County out of the the need allocation \n\\| \ni \\| total district grant", "metadata": {"headings": [{"headings_0": {"content": "District | Sub-county Variance/ Amount allocated to %age of amount Ranking Ranking based", "page": 66, "level": 1}}, {"headings_1": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rate", "metadata": {"headings": [{"headings_0": {"content": "rate", "page": 66, "level": 2}}, {"headings_1": {"content": "District | Sub-county Variance/ Amount allocated to %age of amount Ranking Ranking based", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PWNFOWCANAUBAWNE. 27% \u2014 QANWHEUGE Nyamarunda TC 38% 0% PWMNH", "metadata": {"headings": [{"headings_0": {"content": "rate", "page": 66, "level": 2}}, {"headings_1": {"content": "District | Sub-county Variance/ Amount allocated to %age of amount Ranking Ranking based", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyamarwa", "metadata": {"headings": [{"headings_0": {"content": "Nyamarwa", "page": 66, "level": 1}}, {"headings_1": {"content": "rate", "page": 66, "level": 2}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IE", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 66, "level": 1}}, {"headings_1": {"content": "Nyamarwa", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28% 43,679,339 \\| 5% ac \n\\| \n\\_ \nKarama \\| 38% 27% 497,003,000 53% \nKyakazihire 44% 21% 87,885,272. 9% \n\\| \n\\| \\| \nMatale 50% 15% 12,870,962 1% U \n\\| Kayanja 50% 15% 68,280,044 7% OS \n. Kabasekende 56% 9% 0% eS \u2014 \neERB Kasimbi 60% 5% 0% NEB", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 66, "level": 1}}, {"headings_1": {"content": "Nyamarwa", "page": 66, "level": 1}}, [{"headings_0": {"content": "IE", "page": 66, "level": 1}}, {"headings_1": {"content": "Nyamarwa", "page": 66, "level": 1}}]], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,511,662", "metadata": {"headings": [{"headings_0": {"content": "4,511,662", "page": 66, "level": 2}}, {"headings_1": {"content": "IE", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mugarama 64% 1% 126,026,338 13% bo Bwamiramira 71% \u201c6% 1,347,737 0% es \u00a9 \\| \n\\_\\_ \n' Bubango 95% -30% 0% ee ; \nPRB Kibaale TC \\_\\_\\_95% -30% 5,687,112 1% feel WN \\| Nyamarunda \\| 95% 30% 29,831,934 3% et Kyebando 95% -30% 4,612,462 0%", "metadata": {"headings": [{"headings_0": {"content": "4,511,662", "page": 66, "level": 2}}, {"headings_1": {"content": "IE", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- RST MB \\_ \nnn \n= ul Cross cutting activities and", "metadata": {"headings": [{"headings_0": {"content": "4,511,662", "page": 66, "level": 2}}, {"headings_1": {"content": "IE", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4,511,662", "page": 66, "level": 2}}, {"headings_1": {"content": "IE", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "60,013,651.", "metadata": {"headings": [{"headings_0": {"content": "60,013,651.", "page": 66, "level": 2}}, {"headings_1": {"content": "4,511,662", "page": 66, "level": 2}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", other operational costs \n\\| TOTAL 941,749,513 \n62 \nAppendix 10: UGIFT Projects implemented on untitled Land", "metadata": {"headings": [{"headings_0": {"content": "60,013,651.", "page": 66, "level": 2}}, {"headings_1": {"content": "4,511,662", "page": 66, "level": 2}}, [{"headings_0": {"content": "60,013,651.", "page": 66, "level": 2}}, {"headings_1": {"content": "4,511,662", "page": 66, "level": 2}}], [{"headings_0": {"content": "60,013,651.", "page": 66, "level": 2}}, {"headings_1": {"content": "4,511,662", "page": 66, "level": 2}}]], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "metadata": {"headings": [{"headings_0": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}, {"headings_1": {"content": "60,013,651.", "page": 66, "level": 2}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Location \u00a9 i Land: size \n1 \n\\_\\|\\\\ Construction seed \\_ secondary", "metadata": {"headings": [{"headings_0": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}, {"headings_1": {"content": "60,013,651.", "page": 66, "level": 2}}, [{"headings_0": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}, {"headings_1": {"content": "60,013,651.", "page": 66, "level": 2}}], [{"headings_0": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}, {"headings_1": {"content": "60,013,651.", "page": 66, "level": 2}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 67, "level": 4}}, {"headings_1": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mugarama sub \u2018county \\| 7 \nacres \\| 3,179, 1 \n999, \\_ \u2014 759", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 67, "level": 4}}, {"headings_1": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}, [{"headings_0": {"content": "of", "page": 67, "level": 4}}, {"headings_1": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a823,149,701 _", "metadata": {"headings": [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| school structures at st Mugaga ss \nAdvance payment af \\| \n\\| \n\\| Seed Facilities \\| Ein \nbere Sa \n2 Construction \nof a Wan \nat sub \\| 4 acres 1,962,904,040 694,769,958 \\| \nSt. Kasimbi county = \\| \nBe, [ane \nJohn Baptist Kasimbi SS \\| \\| \n\\| \n\\| \n\\| \n3 Construction of Seed School \nKyebando sub \\| \ncounty 7 acres \\| 866,064,986 298,669,712 \n\\| \n\\_\\_\\| Facilities at Kisalizi SS 2 \ner ee: \nne \n4 Nyamarwa Seed School", "metadata": {"headings": [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}, [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| fi 2]", "metadata": {"headings": [{"headings_0": {"content": "| fi 2]", "page": 67, "level": 2}}, {"headings_1": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Matale Sub county 25 acres \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| fi 2]", "page": 67, "level": 2}}, {"headings_1": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, [{"headings_0": {"content": "| fi 2]", "page": 67, "level": 2}}, {"headings_1": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| es ne", "metadata": {"headings": [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "92,148,020 92,148,020 \\| \n5 Construction of Kasimbi HC III in \\| Kasimbi sub county 4 acres \n\\| 886,865,224 \\| 842,521,963 \n\\| Kasimbi sub county ( staff house \n\\| \n\\| \\| \\| \n\\_\\_andmaternity) I \nNyamarunda HC IIT ne \\| Nyam: Tee be 6 Construction of \nRe E [ \nEN ee aller pays \nhe", "metadata": {"headings": [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}, [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyamarunda", "metadata": {"headings": [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sub county acres \\_1,742,362,320 1,116,677,686 \n\\| TOTAL a he \\| \\_\\_8,730,344,349 \\_4,867,937,040 \\| \nee ae EEE \nbe \nBEER \nSET \n\\| \n63 \n\\| No Ss Programme", "metadata": {"headings": [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}, [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}], [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}], [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}], [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Summary of", "metadata": {"headings": [{"headings_0": {"content": "| Summary of", "page": 68, "level": 2}}, {"headings_1": {"content": "Nyamarunda", "page": 67, "level": 1}}], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Activity Total expenditu re \nfindings \\| Pictorial evidence from i \u201a inspected \\_ Inspections i \n12-Human Capital \\| Neim \n\\_ \nSt. Mugagga Seed 1,823,149,701 \nWorks done as per BOQs \\_", "metadata": {"headings": [{"headings_0": {"content": "| Summary of", "page": 68, "level": 2}}, {"headings_1": {"content": "Nyamarunda", "page": 67, "level": 1}}, [{"headings_0": {"content": "| Summary of", "page": 68, "level": 2}}, {"headings_1": {"content": "Nyamarunda", "page": 67, "level": 1}}], [{"headings_0": {"content": "| Summary of", "page": 68, "level": 2}}, {"headings_1": {"content": "Nyamarunda", "page": 67, "level": 1}}], [{"headings_0": {"content": "| Summary of", "page": 68, "level": 2}}, {"headings_1": {"content": "Nyamarunda", "page": 67, "level": 1}}]], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". Establishment Ltd Secondary School \\| \n12-Human Capital \\| Sasali Contractors \\| St. John Baptist 694,769,958 \nWorks done as per BOQs Development \u201a Ltd \n\\_ Kasimbi Seed \\| \nSecondary School \n12-Human Capital Karukana Kisalizi Parents 298,669,712 \u201aThe kitchen at the \\_", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}, [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 1}}], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ltd , Secondary School \nteacher's quarters was (Phase 2) \ncomplete but had defects \\| \\_ on the roof that caused it to \\| \\_ leak. The ICT Lab and multi \n\\_ \u2014purpose hall were complete but had not yet \n12-Human Capital \n\\| Kasimbi HC III", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}, [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "been put to use. ' \n842,521,963 Works done as per BOQs \n64 \n5 12-Human Capital \n\\| \nNyamarunda HC \\| 1,116,677,686 Delayed completion, the \\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}, [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], "page": 69, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| III \nproject was planned to be \\| completed by March 14, \\| 2023 but was still incomplete on the date of \n\\| \n;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}, [{"headings_0": {"content": "Development", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}]], "page": 69, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspection.", "metadata": {"headings": [{"headings_0": {"content": "inspection.", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 69, "level": 2}}], "page": 69, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "f \\| \nThe contract has since been extended twice up to \\| October 30, 2023 \n65", "metadata": {"headings": [{"headings_0": {"content": "inspection.", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 69, "level": 2}}, [{"headings_0": {"content": "inspection.", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 69, "level": 2}}], [{"headings_0": {"content": "inspection.", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}, {"headings_1": {"content": "inspection.", "page": 69, "level": 2}}], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. name Amount (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}, {"headings_1": {"content": "inspection.", "page": 69, "level": 2}}], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Project", "metadata": {"headings": [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' Audit remarks 1 Construction of 2-classroom block with Office and store with 10,000ltr \nwater tank at Kibeedi P/S \nConstruction of 2-classroom block with Office and store with 10,000ltr water tank at Muhangi P/S \nConstruction of 2-classroom block with Office and store with 10,000ltr water tank at Bujogoro P/S \nConstruction of 2-classroom block with Office and store with 10,000ltr \\_ water tank at Kitutu Parents P/S \nConstruction of 2-classroom block with Office and store with 10,000ltr water tank at Kyakazihire P/S \n\\| Construction of Drainable VIP Latrine stances with urinal and SNE room at \\| Kiyanja Modern PS \n\\| \nConstruction of Drainable VIP Latrine stances with urinal and SNE room at \\| Bujogoro PS \nConstruction of Drainable VIP Latrine stances with urinal and SNE room at Muhangi PS \nConstruction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS \n10 Construction of Drainable VIP Latrine stances with urinal and SNE room at", "metadata": {"headings": [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}, [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibeedi PS", "metadata": {"headings": [{"headings_0": {"content": "Kibeedi PS", "page": 70, "level": 2}}, {"headings_1": {"content": "| Project", "page": 70, "level": 1}}], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "97,054,324 Contract had no measures to mitigate environmental and social risks \n93,691,324 Contract had no measures to mitigate environmental and social risks \n97,832,575 \\| Contract had no measures to mitigate \\| environmental and social risks", "metadata": {"headings": [{"headings_0": {"content": "Kibeedi PS", "page": 70, "level": 2}}, {"headings_1": {"content": "| Project", "page": 70, "level": 1}}, [{"headings_0": {"content": "Kibeedi PS", "page": 70, "level": 2}}, {"headings_1": {"content": "| Project", "page": 70, "level": 1}}], [{"headings_0": {"content": "Kibeedi PS", "page": 70, "level": 2}}, {"headings_1": {"content": "| Project", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "97,827,092 | Contract had no measures to mitigate", "metadata": {"headings": [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "environmental and social risks \n94,055,184 Contract had no measures to mitigate environmental and social risks \n27,118,700 Contract had no measures to mitigate environmental and social risks \n28,419,592 Contract had no measures to mitigate environmental and social risks \n\\| \n28,421,634 Contract had no measures to mitigate environmental and social risks \n27,475,486 Contract had no measures to mitigate environmental and social risks \n30,875,000 Contract had no measures to mitigate environmental and social risks \n\\| TOTAL 622,770,911 \\| \n66 \nAppendix 13: Failure to carry out Monitoring and Evaluation \n\\_\\_ No. Project name \n\\| Amount (UGX) \\|", "metadata": {"headings": [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}, [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Audit", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 71, "level": 4}}, {"headings_1": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "remarks", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 71, "level": 4}}, {"headings_1": {"content": "Audit", "page": 71, "level": 4}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "metadata": {"headings": [{"headings_0": {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "page": 71, "level": 1}}, {"headings_1": {"content": "remarks", "page": 71, "level": 4}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring evaluation", "metadata": {"headings": [{"headings_0": {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "page": 71, "level": 1}}, {"headings_1": {"content": "remarks", "page": 71, "level": 4}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 71, "level": 2}}, {"headings_1": {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "page": 71, "level": 1}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and reports : water tank at Kibeedi P/S \n\\| \n2 \\| Construction of 2-classroom block with Office and store with 10,000ltr \\| water tank at Muhangi P/S", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 71, "level": 2}}, {"headings_1": {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "page": 71, "level": 1}}, [{"headings_0": {"content": "No", "page": 71, "level": 2}}, {"headings_1": {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "page": 71, "level": 1}}]], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Construction", "metadata": {"headings": [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 of 2-classroom block with Office \nand store with 10,000ltr \\| water tank at Bujogoro P/S \n: \\| Construction \nof 2-classroom block and store with 10,000Itr \\| with Office \n\\| water tank at Kitutu Parents P/S \n5 \n\\| Construction of \n2-classroom block with Office and store with 10,000ltr water tank at Kyakazihire P/S \n\\_ 93,691,324 \\| Monitoring \nNo and evaluation reports \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}, [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "97,832,575 |", "metadata": {"headings": [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Monitoring and evaluation reports \nj \nI \n\\} \n\\| \n97,827,092 No Monitoring and evaluation reports \n94,055,184 \\| evaluation reports No Monitoring and \n\\| \n\\| \ni \n\\| ad a \n+ esse \nei \n6 Construction of Drainable VIP Latrine stances with urinal and SNE room at \nu al Oe ae \\| \n27,118,700 No Monitoring and evaluation reports \\| Kiyanja Modern PS \n7 \n\\| Construction of Drainable VIP \nLatrine stances with urinal and SNE room at Bujogoro PS \n\\| \n\\| \n28,419,592 \\| No Monitoring and evaluation reports \n8 \n\\| Construction of Drainable \nVIP Latrine stances with urinal and SNE room at \\| \\_\\_ \n28,421,634 \\| No Monitoring \nand evaluation reports \\_\\_ Muhangi PS \\| \\| \n\\_\\_ \n\\_ \n. \n9 Construction of Drainable VIP Latrine stances with urinal and SNE room at \nKikangara PS \n\\| \nne \nnn \n27,475,486 No Monitoring and evaluation reports \nmed \\| \u2014\u2014 I \noe - \\_ \n\u2014 \u2014\u2014\u2014 = m \u2014\u2014\u2014\u2014 \\| \n\u2014 a \u2014\u2014\u2014 \\_ ams \u2014\u2014\u2014 \u2014 inne 10 Construction of Drainable VIP Latrine stances with urinal and SNE room at \n30,875,000 No Monitoring and evaluation reports Kibeedi PS \n\\| \nae \n;", "metadata": {"headings": [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}, [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}]], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 71, "level": 2}}, {"headings_1": {"content": "97,832,575 |", "page": 71, "level": 2}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ec \n67 \n\\| \\| \n.", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 71, "level": 2}}, {"headings_1": {"content": "97,832,575 |", "page": 71, "level": 2}}, [{"headings_0": {"content": "TOTAL", "page": 71, "level": 2}}, {"headings_1": {"content": "97,832,575 |", "page": 71, "level": 2}}], [{"headings_0": {"content": "TOTAL", "page": 71, "level": 2}}, {"headings_1": {"content": "97,832,575 |", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "622,770,911", "metadata": {"headings": [{"headings_0": {"content": "622,770,911", "page": 71, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 71, "level": 2}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| . \n.", "metadata": {"headings": [{"headings_0": {"content": "622,770,911", "page": 71, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 71, "level": 2}}, [{"headings_0": {"content": "622,770,911", "page": 71, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ix", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 72, "level": 1}}, {"headings_1": {"content": "622,770,911", "page": 71, "level": 2}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14. site visit Minutes \n\\_ Audit remarks Absence of \nroject name Amount", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 72, "level": 1}}, {"headings_1": {"content": "622,770,911", "page": 71, "level": 2}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n1 Construction of 2-classroom block with Office and store with 10,000ltr water tank at Kibeedi", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 72, "level": 1}}, {"headings_1": {"content": "622,770,911", "page": 71, "level": 2}}, [{"headings_0": {"content": "ix", "page": 72, "level": 1}}, {"headings_1": {"content": "622,770,911", "page": 71, "level": 2}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 72, "level": 1}}, {"headings_1": {"content": "ix", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2\\| Construction of 2-classroom block with Office and store with 10,000!tr water tank at \\| Muhangi P/S \n3 Construction of 2-classroom block with Office and store with 10,000Itr water tank at", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 72, "level": 1}}, {"headings_1": {"content": "ix", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "97,054,324 No site minutes \n93,691,324 \\| No site minutes \n97,832,575 No site minutes \\_\\_Bujogoro PS \n4 \\| Construction of 2-classroom block with Office and store with 10,000Itr water tank at Kitutu \nln \\| Bu 97,827,092. site minutes No \n\\| Parents P/S \n5 Construction of 2-classroom block with Office and store with 10,000Itr water tank at \n94,055,184 No site minutes \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "KyakazihireP/S", "metadata": {"headings": [{"headings_0": {"content": "KyakazihireP/S", "page": 72, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 72, "level": 2}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \\| Construction of Drainable VIP Latrine stances with urinal and SNE room at Kiyanja Modern \n075 oo 27,118,700 No site minutes i PS", "metadata": {"headings": [{"headings_0": {"content": "KyakazihireP/S", "page": 72, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 72, "level": 2}}, [{"headings_0": {"content": "KyakazihireP/S", "page": 72, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 72, "level": 2}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "metadata": {"headings": [{"headings_0": {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "page": 72, "level": 1}}, {"headings_1": {"content": "KyakazihireP/S", "page": 72, "level": 4}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28,419,592 No site minutes 8 \\| Construction of Drainable VIP Latrine stances with urinal and SNE room at Muhangi PS \n28,421,634 No site minutes", "metadata": {"headings": [{"headings_0": {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "page": 72, "level": 1}}, {"headings_1": {"content": "KyakazihireP/S", "page": 72, "level": 4}}, [{"headings_0": {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "page": 72, "level": 1}}, {"headings_1": {"content": "KyakazihireP/S", "page": 72, "level": 4}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "metadata": {"headings": [{"headings_0": {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "page": 72, "level": 1}}, {"headings_1": {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 \\| Construction of Drainable VIP Latrine stances with urinal and SNE room at Kibeedi PS", "metadata": {"headings": [{"headings_0": {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "page": 72, "level": 1}}, {"headings_1": {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 72, "level": 2}}, {"headings_1": {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "68 \n27,475,486 No site minutes 30,875,000 \\| No site minutes", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 72, "level": 2}}, {"headings_1": {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "page": 72, "level": 1}}, [{"headings_0": {"content": "TOTAL", "page": 72, "level": 2}}, {"headings_1": {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "page": 72, "level": 1}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "622,770,911", "metadata": {"headings": [{"headings_0": {"content": "622,770,911", "page": 72, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 72, "level": 2}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nAppendix 15: Failure by internal Auditors to audit Education Development grants Projects No. Project name", "metadata": {"headings": [{"headings_0": {"content": "622,770,911", "page": 72, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 72, "level": 2}}, [{"headings_0": {"content": "622,770,911", "page": 72, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 72, "level": 2}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Amount", "metadata": {"headings": [{"headings_0": {"content": "| Amount", "page": 73, "level": 2}}, {"headings_1": {"content": "622,770,911", "page": 72, "level": 1}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ \\| Audit remarks \u2014 \n\\}", "metadata": {"headings": [{"headings_0": {"content": "| Amount", "page": 73, "level": 2}}, {"headings_1": {"content": "622,770,911", "page": 72, "level": 1}}, [{"headings_0": {"content": "| Amount", "page": 73, "level": 2}}, {"headings_1": {"content": "622,770,911", "page": 72, "level": 1}}]], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "metadata": {"headings": [{"headings_0": {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "page": 73, "level": 1}}, {"headings_1": {"content": "| Amount", "page": 73, "level": 2}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "97,054,324 Payment certificate not endorsed by the at Kibeedi P/S \nInternal Auditor \n2 \n\\| Construction 2-classroom block", "metadata": {"headings": [{"headings_0": {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "page": 73, "level": 1}}, {"headings_1": {"content": "| Amount", "page": 73, "level": 2}}, [{"headings_0": {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "page": 73, "level": 1}}, {"headings_1": {"content": "| Amount", "page": 73, "level": 2}}]], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 73, "level": 2}}, {"headings_1": {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "page": 73, "level": 1}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with Office and store with 10,000Itr water tank 93,691,324 Payment certificate not endorsed by the at Muhangi P/S \nInternal Auditor \n3 Construction of 2-classroom block with Office and store with 10, 000ltr water tank \n97,832,575 Payment certificate not endorsed by the at Bujogoro P/S \n\\| Internal Auditor \n4 \\| Construction of 2-classroom block with Office and store with 10,000ltr water tank \n97,827,092 Payment certificate not endorsed by the at Kitutu Parents P/S", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 73, "level": 2}}, {"headings_1": {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "page": 73, "level": 1}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Internal Auditor", "metadata": {"headings": [{"headings_0": {"content": "Internal Auditor", "page": 73, "level": 1}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 \n\\| Construction \nof 2-classroom block \nwith Offi ice and \nstore with 10, 000ltr water tank 94,055,184 \\| cate endorsed \n\\| Payment certifi not by the \\_at Kyakazihire P/S \n\\| Internal Auditor \n6 Construction of Drainable VIP Latrine stances with urinal and SNE room at \n27,118,700 \\| Payment certificate not endorsed by the Kiyanja Modern PS \nInternal Auditor \n7 \nConstruction Drainable VIP and \\|", "metadata": {"headings": [{"headings_0": {"content": "Internal Auditor", "page": 73, "level": 1}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}, [{"headings_0": {"content": "Internal Auditor", "page": 73, "level": 1}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], [{"headings_0": {"content": "Internal Auditor", "page": 73, "level": 1}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], [{"headings_0": {"content": "Internal Auditor", "page": 73, "level": 1}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}]], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 73, "level": 2}}, {"headings_1": {"content": "Internal Auditor", "page": 73, "level": 1}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Latrine stances with urinal SNE room at \n28,419,592 Payment certificate not endorsed by the \\_Bujogoro PS lineal Internal Auditor 8\\| Construction of Drainable VIP Latrine stances with urinal and SNE room at \n28,421,634 \\| Payment certificate not endorsed by the \\| Muhangi PS \nInternal Auditor \n9 Construction of Drainable VIP Latrine stances with urinal and SNE room at \nial 27,475,486 \\| Payment certificate not endorsed by the Kikangara PS \n\\| Internal Auditor", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 73, "level": 2}}, {"headings_1": {"content": "Internal Auditor", "page": 73, "level": 1}}, [{"headings_0": {"content": "of", "page": 73, "level": 2}}, {"headings_1": {"content": "Internal Auditor", "page": 73, "level": 1}}]], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ka", "metadata": {"headings": [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 of Drainable Latrine stances urinal and room at 30,875,000 \\| \n\\| Construction VIP with SNE \nPayment certificate not \nendorsed by the \\| Kibeedi PS \nInternal Auditor \n\\| \nTOTAL 622,770,911 \\| \n\\_ \n\\| \n\\| \n69 \nMr.Akankwasa Pius Mr.Munezero Frank", "metadata": {"headings": [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}, [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}]], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mr.Kaija William", "metadata": {"headings": [{"headings_0": {"content": "Mr.Kaija William", "page": 74, "level": 2}}, {"headings_1": {"content": "ka", "page": 73, "level": 4}}], "page": 74, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mr.Tinkasimire John", "metadata": {"headings": [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], "page": 74, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mr.Banita John \nMs. Namuga Justine \nMr.Kise Paul \nMr.Mwesigwa Julius Kacebonaho Mr.Mwesigwa Bright Karane \n~ Mr.Ssenono Geoffrey 10 \n11 Mr.Kaija Joseph \n12 Mr. Mukurasi Mutagura Paul \n13 Mr. Kiwanuka Zebidayo \n\\_ Beneficiary location \n. Mugarama SC Mugarama Parish \nMugarama sc Mugarama Parish \nAudit remarks \nNon-payment of Co-funds for micro- scale irrigation program activities \n\\\\ Non-payment of Co-funds for micro- \\| scale irrigation activities program \n' Mugarama SC Mugarama Parish \nMugarama sc Mugarama Parish \nMugarama SC Mugarama Parish \\| \nMugarama SC Mugarama Parish \nKayanja SC Wantema Parish \n' Non-payment of Co-funds for micro- scale irrigation program activities \n\\_ Non-payment of Co-funds for micro- scale irrigation program activities \n\\_ \nNon-payment of Co-funds for micro- \\_ scale irrigation activities program \n\\_ Non-payment of Co-funds for micro- scale irrigation program activities Non-payment of Co-funds for micro- \\| \nscale irrigation program", "metadata": {"headings": [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}, [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}]], "page": 74, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], "page": 74, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nNyamarunda SC Bujogoro \nParish ' Non-payment of Co-funds for micro- scale irrigation program activities \n\\_ \nMugarama SC Imara Parish \n: Non-payment of Co-funds for micro- \n\\_ Matale SC \nKitaba Parish \n\\| Kayanja SC Wantema Parish \n' Bubango SC Bubango Parish \n\\_ Bubango SC Bubango Parish \n70 \nscale irrigation program activities Non-payment of Co-funds for micro- scale irrigation program activities \n\\_ \nNon-payment of Co-funds for micro- scale irrigation program activities Non-payment of Co-funds for micro- scale irrigation program activities Non-payment of Co-funds for micro- ' \nscale irrigation program activities \nA endix 17: Delayed Delivery of irrigation equipment \u0131 Sn Contract \n\\| Contract amount \\| Contract Date Startdate \\| Expected End \u201cActual \\|Delay \\| Date delivery (Months) \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}]], "page": 74, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "activities", "page": 74, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Supply and installation", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "activities", "page": 74, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ".27,621,840", "metadata": {"headings": [{"headings_0": {"content": ".27,621,840", "page": 75, "level": 2}}, {"headings_1": {"content": "date", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~ 31/03/2023 30/06/2023 \u201cNo delivery 4Months", "metadata": {"headings": [{"headings_0": {"content": "~ 31/03/2023 30/06/2023 \u201cNo delivery 4Months", "page": 75, "level": 2}}, {"headings_1": {"content": ".27,621,840", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to of solar powered \nirrigation system for \n\\| Mr.Akankwasa Pius in", "metadata": {"headings": [{"headings_0": {"content": "~ 31/03/2023 30/06/2023 \u201cNo delivery 4Months", "page": 75, "level": 2}}, {"headings_1": {"content": ".27,621,840", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mugarama", "metadata": {"headings": [{"headings_0": {"content": "Mugarama", "page": 75, "level": 2}}, {"headings_1": {"content": "~ 31/03/2023 30/06/2023 \u201cNo delivery 4Months", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sc", "metadata": {"headings": [{"headings_0": {"content": "sc", "page": 75, "level": 1}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mugaram Parish \n\\| and 17,591,840 31/03/2023 \nSupply installation \\| \\| 31/03/2023 \\| \\| \n\\| 4 Months of solar powered \\| \nirrigation system for \nMr.Munezero Frank in", "metadata": {"headings": [{"headings_0": {"content": "sc", "page": 75, "level": 1}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}, [{"headings_0": {"content": "sc", "page": 75, "level": 1}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}], [{"headings_0": {"content": "sc", "page": 75, "level": 1}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mugarama", "metadata": {"headings": [{"headings_0": {"content": "Mugarama", "page": 75, "level": 2}}, {"headings_1": {"content": "sc", "page": 75, "level": 1}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sc", "metadata": {"headings": [{"headings_0": {"content": "sc", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Mugaram Parish \\| 22,008,840 31/03/2023 31/03/2023 \\| 02/07/2023 \u201cNo \\| Supply and installation \ndelivery to 4 Months of solar powered", "metadata": {"headings": [{"headings_0": {"content": "sc", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}, [{"headings_0": {"content": "sc", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 1}}, {"headings_1": {"content": "sc", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation system for Mr.Kaija William in", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 1}}, {"headings_1": {"content": "sc", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mugarama", "metadata": {"headings": [{"headings_0": {"content": "Mugarama", "page": 75, "level": 2}}, {"headings_1": {"content": "date", "page": 75, "level": 1}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SC", "metadata": {"headings": [{"headings_0": {"content": "SC", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mugaram Parish \n\\| \nSupply and installation \n\\| 20,558,840 mi ~ 31/03/2023 \\|", "metadata": {"headings": [{"headings_0": {"content": "SC", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}, [{"headings_0": {"content": "SC", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 03/07/2023", "metadata": {"headings": [{"headings_0": {"content": "| 03/07/2023", "page": 75, "level": 1}}, {"headings_1": {"content": "SC", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "31/03/2023", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023", "page": 75, "level": 2}}, {"headings_1": {"content": "| 03/07/2023", "page": 75, "level": 1}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No delivery to 4 Months emt of solar powered \n\\| date \ntnt irrigation system for \nMr.Tinkasimire John in", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023", "page": 75, "level": 2}}, {"headings_1": {"content": "| 03/07/2023", "page": 75, "level": 1}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mugarama sc", "metadata": {"headings": [{"headings_0": {"content": "Mugarama sc", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nMugaram Parish \\{ \nFate Supply and installation \n17,762,340 \\| 31/03/2023 \\|", "metadata": {"headings": [{"headings_0": {"content": "Mugarama sc", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}, [{"headings_0": {"content": "Mugarama sc", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}], [{"headings_0": {"content": "Mugarama sc", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "31/03/2023", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama sc", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 04/07/2023 No delivery to 4 Months of solar powered", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama sc", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation system ni \nMr.Banita John in \nMugarama SC \\| Mugaram Parish at \n71 \n\\| Supply and installation 27,996,840 'of solar powered \n\\| irrigation system for \n\\| Ms. Namuga Justine \nSupply and installation \\| 19,163,793 of solar powered \n\\| \nirrigation system for \nMr.Kise Paul in Kayanja \n\\_ \nSC Wantema Parish \nSupply and installation 21,580,593 of solar powered \n\\| \nirrigation system for Mr.Mwesigwa Julius", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}, [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}], [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}], [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kacebonaho", "metadata": {"headings": [{"headings_0": {"content": "Kacebonaho", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 75, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 76, "level": 2}}, {"headings_1": {"content": "Kacebonaho", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyamarunda", "metadata": {"headings": [{"headings_0": {"content": "Nyamarunda", "page": 76, "level": 2}}, {"headings_1": {"content": "in", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SC \\| Bujogoro Parish \nSupply and installation \\| 20,838,593 of solar powered \nirrigation system for \\| Mr.Mwesigwa Bright \\| \nKarane in Mugarama \n\\| \nSC Imara Parish", "metadata": {"headings": [{"headings_0": {"content": "Nyamarunda", "page": 76, "level": 2}}, {"headings_1": {"content": "in", "page": 76, "level": 2}}, [{"headings_0": {"content": "Nyamarunda", "page": 76, "level": 2}}, {"headings_1": {"content": "in", "page": 76, "level": 2}}]], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'10 Supply and installation | 20,425,193", "metadata": {"headings": [{"headings_0": {"content": "'10 Supply and installation | 20,425,193", "page": 76, "level": 1}}, {"headings_1": {"content": "Nyamarunda", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of solar powered \\| \\| irrigation system for \\| \u0131 Mr.Ssenono Geoffrey \u00bb in Matale SC Kitaba", "metadata": {"headings": [{"headings_0": {"content": "'10 Supply and installation | 20,425,193", "page": 76, "level": 1}}, {"headings_1": {"content": "Nyamarunda", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 76, "level": 2}}, {"headings_1": {"content": "'10 Supply and installation | 20,425,193", "page": 76, "level": 1}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 Supply and installation 20,313,893 of solar powered \\| \nirrigation system for \\| \nMr.Kaija Joseph in. \nKayanja SC Wantema \n\u0131", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 76, "level": 2}}, {"headings_1": {"content": "'10 Supply and installation | 20,425,193", "page": 76, "level": 1}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 76, "level": 2}}, {"headings_1": {"content": "Parish", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}, {"headings_1": {"content": "Parish", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "date \n31/03/2023 31/03/2023 06/07/2023 No delivery to 4 Months", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}, {"headings_1": {"content": "Parish", "page": 76, "level": 2}}, [{"headings_0": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}, {"headings_1": {"content": "Parish", "page": 76, "level": 2}}]], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "31/03/2023 31/03/2023 \\| 07/07/2023 \nNo delivery to 4 Months", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}, [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ delivery Months", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \n31/03/2023 \n31/03/2023 09/07/2023 No delivery to ' 4 Months date \n31/03/2023 31/03/2023 10/07/2023 No delivery to 4 Months", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}, [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}], [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}], [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \n72 \n\\| 12 \n\\| Supply and installation 19,778,5938 \n31/03/2023 \\| 31/03/2023 \\| 11/07/2023 \n\\| No delivery \\| Months", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}, [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}]], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 77, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 77, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 of solar powered \n\\| date \nirrigation for \\| \n\\| system \\| \\} \\| \nMrMukurasi Mutagura \\| \\} \\| \nPaul in Bubango SC \n\\| \nBubango Parish \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 77, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 77, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13 | |", "metadata": {"headings": [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}], "page": 77, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nSupply and installation 18,411,193 31/03/2023 31/03/2023 12/07/2023 \n\\| No delivery to 4 Months \\| \n\\| \n\\| of solar powered \\| \ndate \\| \\| \n\\| irrigation system for \n\\| Mr. Kiwanuka Zebidayo \\| \n\\| in Bubango SC \\| \nBubango Parish \\| \n\\| \nH \\_ 1274052301 \n73 \n\\_ Invoice Payment Date : Number \nDescri ption \nEFT / Check Distribution Audit remarks Number Amount UGX", "metadata": {"headings": [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}, [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}], [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}], [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}], [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}], [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-64", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 78, "level": 1}}, {"headings_1": {"content": "13 | |", "page": 77, "level": 1}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \n\\_Pay't for Repair of Motor 5100873 3,840,000 expenditure on. CONTRACTORS U SMC vehicle UA) 256X NAADS \n\u201a ineligible activities LTD Vehicle 5100873 \n\\| Prod-64 02/05/2023 NEW ERA \nPay't for Repair of Motor \nCONTRACTORS U SMC vehicle UAJ 256X NAADS \nLTD", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 78, "level": 1}}, {"headings_1": {"content": "13 | |", "page": 77, "level": 1}}, [{"headings_0": {"content": "Prod-64", "page": 78, "level": 1}}, {"headings_1": {"content": "13 | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "Prod-64", "page": 78, "level": 1}}, {"headings_1": {"content": "13 | |", "page": 77, "level": 1}}]], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Vehicle", "metadata": {"headings": [{"headings_0": {"content": "Vehicle", "page": 78, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 78, "level": 1}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,400,000 expenditure on \\| ineligible activities \\|", "metadata": {"headings": [{"headings_0": {"content": "Vehicle", "page": 78, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 78, "level": 1}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-64", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 78, "level": 2}}, {"headings_1": {"content": "Vehicle", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \nPay't for Repair of Motor 5100873. 1,700,000 expenditure on \\| . ineligible activities CONTRACTORS U SMC vehicle UAJ 256X NAADS \n\\_ \nLTD Vehicle 5100873 \n' Prod-64 NEW Pay't for Repair of Motor \n02/05/2023 ERA \\| \nCONTRACTORS U SMC vehicle UAJ 256X NAADS ~", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 78, "level": 2}}, {"headings_1": {"content": "Vehicle", "page": 78, "level": 2}}, [{"headings_0": {"content": "Prod-64", "page": 78, "level": 2}}, {"headings_1": {"content": "Vehicle", "page": 78, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 78, "level": 2}}, {"headings_1": {"content": "Vehicle", "page": 78, "level": 2}}]], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 78, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vehicle", "metadata": {"headings": [{"headings_0": {"content": "Vehicle", "page": 78, "level": 2}}, {"headings_1": {"content": "LTD", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "Vehicle", "page": 78, "level": 2}}, {"headings_1": {"content": "LTD", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,226,500 on.", "metadata": {"headings": [{"headings_0": {"content": "1,226,500 on.", "page": 78, "level": 1}}, {"headings_1": {"content": "Vehicle", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ineligible activities \nProd-64 02/05/2023 NEW ERA Payt for Repair of 5100873 691,200 expenditure on. \\| \nCONTRACTORS U SMC \\_Motorvehicle UA) 256X \nineligible activities \\_ \nLTD \n", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}, [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}]], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Vehicle \\| \nNAADS \nProd-64 620,000 \u00a9 Payt for Repair of", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5100873 : ~ expenditure on. 02/05/2023 NEW ERA \n~ ineligible activities CONTRACTORS U SMC Motorvehicle UAJ 256X \nLTD NAADS Vehicle \n\\| expenditure \\| Prod-64 02/05/2023 NEW ERA Pay't for Repair of 5100873 540,000 on \\_ CONTRACTORS U SMC 'Motorvehicle UAJ 256X \nineligible activities LTD \\_NAADS Vehicle \n\u2014 \u2014 \\_\\_", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}, [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}]], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-644", "metadata": {"headings": [{"headings_0": {"content": "Prod-644", "page": 78, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023", "metadata": {"headings": [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEW ERA \nPay't for Repair of 5100873 432,000 expenditure on \\| CONTRACTORS U SMC Motorvehicle UAJ 256X \nineligible activities LTD NAADS Vehicle \n\\| Prod-64 02/05/2023 NEW ERA \nPay't for Repair of 5100873 \nCONTRACTORS U SMC Motorvehicle UAJ 256X \nLTD NAADS Vehicle \n\\_ \n340,000 expenditure on \\| \\_ ineligible activities \n. \\| 5100873 - Prod-64 NEW Payt for Repair of 306,000 on \\| \n02/05/2023 ERA \\\\ ~ expenditure CONTRACTORS U SMC Motorvehicle UAJ 256X \nineligible activities LTD \\_ NAADS Vehicle \nProd-64 02/05/2023 NEW ERA \u201aPayt for Repair of 5100873 260,000 expenditure on \\| \\| \nCONTRACTORS U SMC \\_Motorvehicle UAJ 256X \n\\_ ineligible activities \nLTD \\_ NAADS Vehicle \n74 \nf Prod-64 02/05/2023 \\|NEWERR i", "metadata": {"headings": [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}, [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}]], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "metadata": {"headings": [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \u2018expenditure on \nCONTRACTORS U SMC Motorvehide UAJ 256X \nineligible activities \ni LTD NAADS Vehicle i \n\\| \\_ \nr \n\\_ \n\\_ \n\\| \nProd-64 02/05/2023 NEW ERA \n\\| Pay't for Repair of 5100873 \n165,000 \\| expenditure on \nCONTRACTORS U SMC \\| Motorvehide UA) 256X \n\\| ineligible activities Ls Sas \\| \\_NAADS Vehicle \\| EN \n\\| ee ran", "metadata": {"headings": [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}, [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-64", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \nPay't for Repair of 5100873 111,600 expenditure on \nBe a na \\| \nCONTRACTORS U SMC Motorvehicle UAJ 256% \nineligible activities \\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 79, "level": 1}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_NAADS Vehicle \\_ \n\\_ \n\u2014 \nProd-64 \\| \\| \n\\| 02/05/2023 NEW ERA \n\\| Pay't for Repair of \\| 5100873 \n97,200 \\| expenditure", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 79, "level": 1}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 79, "level": 1}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 1}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 1}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 79, "level": 3}}, {"headings_1": {"content": "LTD", "page": 79, "level": 1}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CONTRACTORS USMC \\| Motorvehice UAJ 256X \\| \nineligible \\| \nactivities \nie! oon NAADS Vehicle \\| ee \n\\| r \\| aks \u201c", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 79, "level": 3}}, {"headings_1": {"content": "LTD", "page": 79, "level": 1}}, [{"headings_0": {"content": "on", "page": 79, "level": 3}}, {"headings_1": {"content": "LTD", "page": 79, "level": 1}}], [{"headings_0": {"content": "on", "page": 79, "level": 3}}, {"headings_1": {"content": "LTD", "page": 79, "level": 1}}], [{"headings_0": {"content": "on", "page": 79, "level": 3}}, {"headings_1": {"content": "LTD", "page": 79, "level": 1}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-64", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \n\\{ 2 A a SU ate ee \nek \nPay't for Repair of 5100873 \n61,200 expenditure on \\| \nCONTRACTORS U SMC Motorvehicle UAJ 256X \n\\| ineligible activities \\| \\| \nLTD NAADS Vehicle \\| \\| \n. \n\\| \n\\_ \na \nProd-64 02/05/2023 NEW ERA Pay't for Repair of 5100873 46,800 expenditure on \\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}, [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CONTRACTORS", "metadata": {"headings": [{"headings_0": {"content": "CONTRACTORS", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "U SMC Motorvehicle UAJ 256X \n\\| ineligible activities \n\\| ETD NAADS Vehicle et \nle y = \\| \n\\| \nApes \\_\\_\\| \\| \u201esul \\| Tr \nN \nra", "metadata": {"headings": [{"headings_0": {"content": "CONTRACTORS", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}, [{"headings_0": {"content": "CONTRACTORS", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], [{"headings_0": {"content": "CONTRACTORS", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], [{"headings_0": {"content": "CONTRACTORS", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-64", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \nPay't for Repair of 5100873 \\| \n29,700 \\| expenditure \non \nCONTRACTORS U SMC Motorvehicle UAJ 256X \n\\| ineligible activities \nLTD NAADS Vehicle \\| \\| \\| \\| \u2014 \n. \nProd-63 \\| 02/05/2023 NEW ERA \nPay't of Repair of UAJ 296X \n5100873 3,790,000 \\| expenditure \non \n\\| CONTRACTORS U SMC \\| NAADs vehicle2 \\| \n\\| ineligible activities \nLTD \\| \\| \\| \\| \n\\| Prod-63 \\| \\| \n\\| \n02/05/2023 NEW ERA \nPay't of Repair of UAJ 296X 5100873 \n682,200 expenditure on \n\\| \\| CONTRACTORS U SMC NAADs vehicle2 \nineligible activities \n\\| \\| LTD \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}, [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 NEW ERA \nPayment for the repair and 5852516 900,000 \\| expenditure on \\| \nCONTRACTORS U SMC maintenance of vehicle UBE \n\\| ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}, [{"headings_0": {"content": "Prod-212", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee Di er oe pas \n\\| Prod-212 14/06/2023 NEW ERA \n656Q under production \\| \n\\| \n\\| \na ee a \n\\| \nm & \nen \n: \nPayment for the repair and 5852516 \n740,000 expenditure \\| on \nCONTRACTORS U SMC maintenance of vehicle UBE \nLTD 656Q under production \\|", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "75 \n\\| ineligible activities \\| \\| \n\\| \\| \n\\| \n' Prod-212 \n14/06/2023 NEW ERA \nPayment for the repair and 5852516 240,000 expenditure on . \nCONTRACTORS U SMC \\_ maintenance of vehicle UBE \nineligible activities LTD 656Q under production", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}, [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}], [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}], [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}], [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}], [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 79, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Prod-212 14/06/2023 NEW ERA \n\u201a Payment for the repair and 5852516 \\| CONTRACTORS U SMC maintenance of vehicle UBE \n.", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 79, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LTD", "metadata": {"headings": [{"headings_0": {"content": "| LTD", "page": 80, "level": 1}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6560 under production \n238,000 expenditure on ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "| LTD", "page": 80, "level": 1}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}, [{"headings_0": {"content": "| LTD", "page": 80, "level": 1}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14/06/2023", "metadata": {"headings": [{"headings_0": {"content": "14/06/2023", "page": 80, "level": 1}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023", "page": 80, "level": 1}}, [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023", "page": 80, "level": 1}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_.", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NEW ERA", "metadata": {"headings": [{"headings_0": {"content": "NEW ERA", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". Payment for the repair and 5852516 195,000 expenditure on CONTRACTORS U SMC maintenance of vehicle UBE \nineligible activities \u201cLTD \u201a656Q under production \n\\_ department \nProd-212 14/06/2023 NEW ERA \nPayment for the repair and 5852516 \nCONTRACTORS U SMC maintenance of vehicle UBE \nLTD 656Q under production \n162,000 expenditure on ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "NEW ERA", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}, [{"headings_0": {"content": "NEW ERA", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "NEW ERA", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "NEW ERA", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 NEW ERA \n. Payment for the repair and 5852516 133,200 expenditure on: > \nCONTRACTORS U SMC \\_ maintenance of vehicle UBE \nineligible activities : LTD \n\u201a6560 under production \u00a9 \n\\| \\_ department \nProd-212 14/06/2023 NEW ERA \nPayment for the repair and 5852516 \\_ CONTRACTORS U SMC ~ maintenance of vehicle UBE \n\u201cLID ~656Q under production \n120,000 expenditure on \\| ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}, [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 1}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 |", "metadata": {"headings": [{"headings_0": {"content": "14/06/2023 |", "page": 80, "level": 1}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023 |", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEW ERA on \nPayment for the repair and 5852516 \n100,000 expenditure", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023 |", "page": 80, "level": 1}}, [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023 |", "page": 80, "level": 1}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of vehicle ineligible activities CONTRACTORS U SMC \\_ maintenance \nUBE", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023 |", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| LTD", "metadata": {"headings": [{"headings_0": {"content": "| LTD", "page": 80, "level": 1}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 \u00a9 NEW ERA \n656Q under production", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}, [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- department \nPayment for the repair and 5852516 85,000 expenditure on \\| \\_ CONTRACTORS U SMC maintenance of vehicle UBE", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ineligible activities \\_ \n\\| LTD \n656Q under production", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}, [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 4}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prod-212 14/06/2023 NEW ERA Payment for the repair 9852516 \n\u201a and 43,200 expenditure on CONTRACTORS U SMC maintenance of vehicle UBE \nineligible activities \u0131 \nLTD 656Q under production", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 4}}, [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 4}}], [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 4}}], [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 4}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 4}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "76 \nProd-212 14/06/2023 NEW ERA \\| Payment for the repair and \\| \\| \n5852516 42,840 expenditure on", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 4}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}, [{"headings_0": {"content": "department", "page": 80, "level": 4}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nCONTRACTORS U SMC \\| maintenance of vehicle UBE \n\\| \n\\| ineligible activities \\| LTD 656Q under production \\| \\| \\| of \\_\\| department \\| OEE \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}, [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}]], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\| \\| \\_ \noo \n\\| Prod-212 \n14/06/2023 NEW ERA", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Payment for the repair and \\| 5852516 \\| 35,100 expenditure on \\| \\| \nCONTRACTORS U SMC \\| maintenance of vehicle UBE \n\\| ineligible activities \\| \\| LTD \\|656Q under production \\| \\| eat \\_\\| department =f ed \\| \\| \\| \\| abies \nPa \neget \nphir Prod-212 14/06/2023 NEW ERA \nPayment for the repair and 5852516 \n21,600 \\| expenditure n\\| \\| \nCONTRACTORS U SMC maintenance of vehicle UBE \n\\| ineligible activities \\| \\| \n\\| \n\\| LTD 6560 under production \\| \\| \\| department \\_\\| \\| . \n\\| \\| \\_ \\| \non", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}, [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}]], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 NEW ERA \nPayment for the repair and \\| 5852516 18,000 \\| expenditure on \\| CONTRACTORS U SMC \\| maintenance of vehicle UBE \\| \n\\| ineligible activities \\| LTD \\|656Q under production \n\\| \\| department \\| \\| ran Se IE \na \nein, \n\\| En Er \\| \n\\| \nee \nEEE", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}, [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}]], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 NEW ERA \nPayment for the repair and 5852516 \n15,300 expenditure on \\| CONTRACTORS U SMC maintenance of vehicle UBE \n\\| ineligible activities \\| LTD 6560 under production \ni \\| \n\\| \\| department \n\\| \\| \n\\| \n\\| Prod-03 \n02/05/2023 NEW ERA \n\\| Payment for repair and 5100873 400,000 \\| expenditure on \\| CONTRACTORS USMC \\| maintenance of motorvehicle \n\\| ineligible activities \\| \nLTD LGO032-050 under \\| \\| \\| \\| \\| \\| production department aes \\| \nu \nu \nNEN \nme \nsie \n\\| Prod-03 02/05/2023 NEW ERA Payment for repair and \n5100873 \nRR \\| Sus 399,000 expenditure on \\| ; \\| \n\\| \nCONTRACTORS U SMC maintenance of motorvehicle \n\\| ineligible activities \\| LTD LG0032-050 under \\| \\| \n\\| \nproduction department ll. \n0000 \\| \\| \non [a on \n\\| \non \n\\| Prod-03 02/05/2023 NEW ERA Payment for repair \\| 5100873 300,000 \\| \nand expenditure on \n\\| \nCONTRACTORS U SMC maintenance of motorvehicle \\| \nineligible activities \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}, [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}]], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LG0032-050 under \\| \\| \\| Production department tee \\| Ku se \\| SE \nle \nara \nSEE \nAR \n\\_\\_\\| \n\\| seks Sear \nle \nlio neck \n\\| Prod-03 \n02/05/2023 NEW ERA \nPayment for repair and 5100873 \n265,000 expenditure on CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities \\| \\| \n\\| LTD LG0032-050 under \\| \\| \\| \n\\| \\_\\_\\_\\_\\_\\_\\_\\_\\| production department) BEER \n\u2014 \n77 \nNEW ERA Payment for repair and 5100873 \n\\_ expenditure on. \\_ CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities \u201aLTD . LG0032-050 under \n\\_ production department", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}]], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "' ERA", "metadata": {"headings": [{"headings_0": {"content": "' ERA", "page": 82, "level": 2}}, {"headings_1": {"content": "LTD", "page": 81, "level": 2}}], "page": 82, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEW _ 5100873 expenditure on.", "metadata": {"headings": [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}], "page": 82, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payment for repair and \n. CONTRACTORS U SMC \\_ maintenance of motorvehicle \nineligible activities LTD - LG0032-050 under \nproduction department \n\\| NEW ERA Payment for repair and 5100873 \nexpenditure on CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities , \n: LTD LG0032-050 under \nproduction department \nNEW ERA Payment for repair and 5100873 \nexpenditure on CONTRACTORS U SMC \\_ maintenance of motorvehicle \nineligible activities LTD . LG0032-050 under", "metadata": {"headings": [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}, [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}], [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}], [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}], [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}]], "page": 82, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "production department", "metadata": {"headings": [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], "page": 82, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEW ERA \\_ on \nPayment for repair and 5100873 \nexpenditure \\| CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities \n\u00bb \nLTD LG0032-050 under \nproduction department \nNEW ERA Payment for repair and 5100873 \nexpenditure on. CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities LTD LG0032-050 under \nproduction department \nNEW ERA Payment for repair and 5100873 \nexpenditure on ' CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities LTD LG0032-050 under \nproduction department \n\\_ NEW ERA \nPayment for repair and 5100873 \nexpenditure on: CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities LTD LG0032-050 under \nproduction department \nNEW ERA Payment for repair and 5100873 \n\\_ expenditure on. CONTRACTORS U SMC maintenance of motorvehicle \n\\_ ineligible activities LTD LG0032-050 under \n\\| production department \n78 \n\\| Prod-03 02/05/2023 NEW ERA \nPayment for repair and 5100873 \\| \n54,000 expenditure on \\| \\| \nCONTRACTORS U SMC maintenance of motorvehicle \nineligible activities \n\\| \n\\| \n\\| \\| LTD LG0032-050 under \n\\| \n\\| \n\\| BER production department \\| a \n\\_ \n\\_\\_\\| \n\\| \\| \\_ on Prod-03 02/05/2023 NEW ERA \nPayment for repair and 5100873 \n47,700 \\| expenditure on CONTRACTORS U SMC \\| maintenance of motorvehicle \n\\| ineligible activities \n\\|", "metadata": {"headings": [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}]], "page": 82, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 83, "level": 1}}, {"headings_1": {"content": "production department", "page": 82, "level": 2}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LTD LG0032-050 under \\| \\| EEE Sul \\| A \\| \\_\\_\\_\\_\\_\\_\\_\\| production department \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 83, "level": 1}}, {"headings_1": {"content": "production department", "page": 82, "level": 2}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MA", "metadata": {"headings": [{"headings_0": {"content": "MA", "page": 83, "level": 1}}, {"headings_1": {"content": "| | |", "page": 83, "level": 1}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ta \nss us Meare ae eee", "metadata": {"headings": [{"headings_0": {"content": "MA", "page": 83, "level": 1}}, {"headings_1": {"content": "| | |", "page": 83, "level": 1}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-03", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "MA", "page": 83, "level": 1}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \nPayment for repair and 5100873 45,648 \\| expenditure on \\| \\| CONTRACTORS U SMC \\| maintenance of motorvehicle \n\\| \n\\| ineligible activities \\| \n\\| \nLTD LG0032-050 under \\| \\| \n\\| \\| \n\\| \n\\| BEE production department \\| \\| \n. \n\\| \\| 7", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "MA", "page": 83, "level": 1}}, [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "MA", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "MA", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "MA", "page": 83, "level": 1}}]], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-03", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 1}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \n\\| \\| . . \n\\| Payment for repair and 5100873 42,037 \\| expenditure on \\| \\| \nCONTRACTORS USMC \\| of \nmaintenance motorvehicle \n\\| ineligible activities \nLTD LG0032-050 under \\| \n\\| \n(ee T pr 4 \\| production department \\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 1}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}, [{"headings_0": {"content": "Prod-03", "page": 83, "level": 1}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 83, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 1}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| sn UE", "metadata": {"headings": [{"headings_0": {"content": "| sn UE", "page": 83, "level": 1}}, {"headings_1": {"content": "en", "page": 83, "level": 2}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oh pes awe yee \n\\| Prod-03 02/05/2023 NEW ERA \nPayment for repair and 5100873 \n34,020 \\| expenditure \non \n\\| \\| CONTRACTORS USMC \\| maintenance of motorvehicle \n\\| ineligible activities \n\\| \\| LTD \\| LG0032-050 under \\| \\| \n\\| \\| production department \\| I \n\\| \n1 \n\\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| sn UE", "page": 83, "level": 1}}, {"headings_1": {"content": "en", "page": 83, "level": 2}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-03", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \n\\| Payment for repair and 5100873 32,000 \\| expenditure on \\| \\| \nCONTRACTORS USMC \\| maintenance of motorvehicle \\| \n\\| \\| ineligible activities LTD \\| LG0032-050 under \\| \\| \n\\| ENTER, sy \\| production department \nz L \\| \n[4 ren ED \n\\| Prod-03 \\| 02/05/2023 NEW ERA \nPayment for repair and 5100873 \n28,530 expenditure on \\| \\| \n\\| \nCONTRACTORS U SMC maintenance of motorvehicle \n\\| ineligible activities \n\\| LTD LG0032-050 under \\| \n\\| \\| \\| production department \\| \\| \n\\| \nProd-03 02/05/2023 NEW ERA Payment for repair and 5100873 22,824 expenditure on \n\\| \nCONTRACTORS U SMC maintenance of motorvehicle \n\\| ineligible activities \n\\| LTD LG0032-050 under \\| \n\\| \\| production department \nUe \n\\| Be evita \nfi \nProd-03 02/05/2023 NEW ERA Payment for repair and 5100873 18,000 expenditure on \n\\| \nik eee \\| Ra En Pb \n\\| \\| \\| CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities Knie \\| \nLTD LG0032-050 under \\| \n; \nL \\| 1 production department 1000000000 \n0000000 \\_ \\| ll \n79 \n\\| Prod-03 02/05/2023 NEW ERA \nPayment for repair and 5100873 CONTRACTORS U SMC . maintenance of motorvehicle \n~ \nLTD . LG0032-050 under \n\\_ production department \n\\_ Prod-03 02/05/2023 NEW ERA Payment for repair and 5100873 i \nCONTRACTORS U SMC maintenance of motorvehicle \n\\_ \ni LTD ' LG0032-050 under \nproduction department \\_ \n' Prod-350 \n28/06/2023 TUMUSIIME VINCENT Filing returns to URA (PAYE 6437994 1009881 \\_and WHT)", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}, [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}]], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 84, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}], "page": 84, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "80 \n14,400 expenditure on \\| ineligible activities \n5,760 expenditure on. ineligible activities \n7,407 expenditure on, ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 84, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}, [{"headings_0": {"content": "TOTAL", "page": 84, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}], [{"headings_0": {"content": "TOTAL", "page": 84, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}], [{"headings_0": {"content": "TOTAL", "page": 84, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}]], "page": 84, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23,650,996", "metadata": {"headings": [{"headings_0": {"content": "23,650,996", "page": 84, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 84, "level": 2}}], "page": 84, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 18: Late Disbursement of funds \nSn \\| Invoice \\|S Description EFT \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "23,650,996", "page": 84, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 84, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Supplier", "metadata": {"headings": [{"headings_0": {"content": "| Supplier", "page": 85, "level": 1}}, {"headings_1": {"content": "23,650,996", "page": 84, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "/ Payment Amount Account account name", "metadata": {"headings": [{"headings_0": {"content": "| Supplier", "page": 85, "level": 1}}, {"headings_1": {"content": "23,650,996", "page": 84, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Number", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 85, "level": 2}}, {"headings_1": {"content": "| Supplier", "page": 85, "level": 1}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Check Date Paid UGX item \\| \\| amber \\| \n2079410 000000 \\| \n1 78-Works HAMIDU MWESIGE Allowances for Other Supervisory staff,", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 85, "level": 2}}, {"headings_1": {"content": "| Supplier", "page": 85, "level": 1}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Casual", "metadata": {"headings": [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15/11/2022 2,017,000 263311 Transitional \\| and Labour for spot Improvement of \\| \nDevelopment Grant \\| \\| \n\\| Mugarama -Kyebando Road Kr \\| \\| \\| \\| Facilitation for \\| Be \na \n\\| \n2 65-Works NAKAWEMBA Payment for \nMachine 2082108 15/11/2022 2,493,000 263311 Transitional \\| \\| JOSEPHINE 827465 improvement of part of Bukonda- Bubango- \n\\| Development Grant \\| Rwega Road \\| \n\\| \n\\| \\| \n\\| \non \n3 75-Works \\| HAMIDU MWESIGE Facilitation \nfor other Supervisory staff, casual on \n; \na ; \n2079410 15/11/2022 898,000 263311 Transitional \n\\| \n\\| and labour for spot improvement of \n\\| \n\\| Development Grant Nyaburungi- Kyengabi Road", "metadata": {"headings": [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}, [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "See re", "metadata": {"headings": [{"headings_0": {"content": "See re", "page": 85, "level": 2}}, {"headings_1": {"content": "Casual", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a 1% A \n4 77-Works NAKAWEMBA \nAllowances for Operators and Drivers for \nspot \\| BE ck i 2082108 15/11/2022 1,460,000 \\| 263311 Transitional \\|\\_\\_\\| JOSEPHINE 827465 Improvement of Mugarama-Kyebando Road \n\u201a Development Grant \\| 5 76-Works \nNAKAWEMBA \\_\\_\\| \nAllowances for Operators and Drivers for 2082108 15/11/2022 1,130,000 263311 Transitional \nspot \\| 7 0 \\_\\| JOSEPHINE 827465 Improvement of Nyaburungi -Kyengabi Rad", "metadata": {"headings": [{"headings_0": {"content": "See re", "page": 85, "level": 2}}, {"headings_1": {"content": "Casual", "page": 85, "level": 2}}, [{"headings_0": {"content": "See re", "page": 85, "level": 2}}, {"headings_1": {"content": "Casual", "page": 85, "level": 2}}], [{"headings_0": {"content": "See re", "page": 85, "level": 2}}, {"headings_1": {"content": "Casual", "page": 85, "level": 2}}], [{"headings_0": {"content": "See re", "page": 85, "level": 2}}, {"headings_1": {"content": "Casual", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Development Grant", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 85, "level": 2}}, {"headings_1": {"content": "See re", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe \nasa \n\\| \\_- KERNE N ee \n6 \\| Eng-203 PREMIUM SUPPLIES payment for fuel for road works \n2522904 05/12/2022 11,230,000 263311 Transitional \n\\| \\_\\_\\_\\_\\_\\| \\| \n\\| AND LOGISTICS LTD \n\\| \n\\| Development Grant PREMIUM SUPPLIES oe nn \n\\| \nnn \n. \n7 Eng-204 \nPayment for fuel for TO road works along 2522904 05/12/2022 12,104,175 263311 Transitional \nTees AND LOGISTICS LTD Bukonda Rwega zal \\| Development Grant \\| supply \\_\u2014- \\| \u2018of Blades for Hure \n1 \n\\| \n8 271- KINONI AUTO Payment for Grader 2956959 20/12/2022 2,000,000 263311 Transitional \n\\| \n\\| Works TRADING Bukonda Bugango Road Po \n\\| Development Grant iZ \n\\| \n\\_\\| \\| Payment \nsupliy of Grader Blades for \\| \n7 \n9 269- NEW ERA", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 85, "level": 2}}, {"headings_1": {"content": "See re", "page": 85, "level": 2}}, [{"headings_0": {"content": "| Development Grant", "page": 85, "level": 2}}, {"headings_1": {"content": "See re", "page": 85, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 85, "level": 2}}, {"headings_1": {"content": "See re", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 85, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2970628 \\| 20/12/2022 2,135,593 263311 Transitional Works CONTRACTORS U SMC Mugarama Kyebando Road \n\\| Development Grant \\| \n\\| LTD \\| Fr \\| \\| \n10 \\| Works- NAKAWEMBA \nPayment for Culvert installations on various 3652918 03/02/2023 1,310,000 \n\\| I \\| 263311 \\| Transitional \n323 JOSEPHINE 827465 \\_Roads \nDevelopment Grant \\|", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 85, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 85, "level": 2}}, [{"headings_0": {"content": "for", "page": 85, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "it] Works-", "metadata": {"headings": [{"headings_0": {"content": "it] Works-", "page": 85, "level": 1}}, {"headings_1": {"content": "for", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". ; \\| \n' \n\\| \nKWEROSEV CO (U) LTD Payment for Fuel supplied to Works Dept for \\| 3684403 \n09/02/2023 7,972,000 263311 Transitional \n\\| \n199 Q2 FY 2022-23 \n\\| L \\| Development Grant \\_ \\| en \\|. I \\| \\| 12 Works- NAKAWEMBA \nPayment for labourer facilitation for 3713245 \\| 15/02/2023 \\| 2,937,000 263311", "metadata": {"headings": [{"headings_0": {"content": "it] Works-", "page": 85, "level": 1}}, {"headings_1": {"content": "for", "page": 85, "level": 2}}, [{"headings_0": {"content": "it] Works-", "page": 85, "level": 1}}, {"headings_1": {"content": "for", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transitional", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 85, "level": 2}}, {"headings_1": {"content": "it] Works-", "page": 85, "level": 1}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| \n322 JOSEPHINE 827465 improvement of Kyakaziihire-Kicwamba acess \n\\| Development Grant \\| \n\\| road \\| \\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 85, "level": 2}}, {"headings_1": {"content": "it] Works-", "page": 85, "level": 1}}, [{"headings_0": {"content": "Transitional", "page": 85, "level": 2}}, {"headings_1": {"content": "it] Works-", "page": 85, "level": 1}}], [{"headings_0": {"content": "Transitional", "page": 85, "level": 2}}, {"headings_1": {"content": "it] Works-", "page": 85, "level": 1}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= on nn : nn \\| \\_ \n\\| 43 Works- ART CENTRE \nPayment for supply and delivery of 3883340 23/02/2023 920,000 263311 \\| Transitional \n\\| \n\\|\\_\\| 404 CONTRACTORS AND construction materials under works \\| \n\\| Development Grant \n\\| SUPPLIES LTD Department \\| er] 6 \n: \n81 \n14 \nWorks- : \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}, [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}], [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}], [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}], [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NANYONJO GRACE", "metadata": {"headings": [{"headings_0": {"content": "NANYONJO GRACE", "page": 86, "level": 2}}, {"headings_1": {"content": "| |", "page": 85, "level": 3}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payment to labourer for construction of head 3906390 23/02/2023 1,072,000 263311 Transitional \n404 \\| 827378 and wing walls on various culverts to be \nDevelopment Grant suppiliedFacilitation for machine mainteance of \ni \ni Kyakatwanga-Kitengeto Road \n. \n\" \n\\|", "metadata": {"headings": [{"headings_0": {"content": "NANYONJO GRACE", "page": 86, "level": 2}}, {"headings_1": {"content": "| |", "page": 85, "level": 3}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "metadata": {"headings": [{"headings_0": {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "page": 86, "level": 3}}, {"headings_1": {"content": "NANYONJO GRACE", "page": 86, "level": 2}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "403 827378 \\| Kyakatwanga-Kitengeto Road", "metadata": {"headings": [{"headings_0": {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "page": 86, "level": 3}}, {"headings_1": {"content": "NANYONJO GRACE", "page": 86, "level": 2}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 86, "level": 1}}, {"headings_1": {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "page": 86, "level": 3}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4128664 \n\\_ \n16 Works- \\| HAMIDU MWESIGE Allowances for other supervisory staff on \n28/02/2023 1,457,000 263311 Transitional 602 \\| mitujju-Bubamba-masege road \nDevelopment Grant MWESIGE \\_ Allowances for other supervisory staff for 4128664 28/02/2023 1,161,000 263311 Transitional \n\\| 17 Works- HAMIDU \n601 \\| Kitoma-Kiryabicooli-Rusandara-Mitujju road 8/02/2023 Development Grant ~ 1,820,000 263311 \n\\_\\_ \n== Works- NANYONJO GRACE Allowances for Drivers and operators of 4132929", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 86, "level": 1}}, {"headings_1": {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "page": 86, "level": 3}}, [{"headings_0": {"content": "Development Grant", "page": 86, "level": 1}}, {"headings_1": {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "page": 86, "level": 3}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transitional", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 86, "level": 1}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n603 827378 mitujju -Bubamba -masege road \nDevelopment Grant 19 Works- HAMIDU MWESIGE ' Allowances for other supervisory staff 4128664 28/02/2023 \\| 1,518,000 263311 Transitional \n361 ' for Kiribanga- Kigaaza-Kibombo-Bwamiramira \nDevelopment Grant \u201a road \n. \n20 Works- GRACE Allowances for operators and drivers for", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 86, "level": 1}}, [{"headings_0": {"content": "Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 86, "level": 1}}], [{"headings_0": {"content": "Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018NANYONJO", "metadata": {"headings": [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "600 827378 Kitoma-Kiryabicooli -Rusandara -Mitujju Road \n\\| \n4132929 28/02/2023 ~ 1,655,000 \n263311 Transitional Development Grant 21 Works- \\| HAMIDU MWESIGE \\| Allowances for operators and other casual 4128664 28/02/2023 588,000 263311 Transitional \n\u2014 \n360 labourers for Kterere bottleneck along \nDevelopment Grant \\_ \n\\_ Bukonda-Kiribanga- Kahyoro road \n22 ' Works- \"NANYONJO GRACE Allowances for Operators and Drivers for 4132929 28/02/2023 1,520,000 263311 Transitional \n. \n- \n395 827378 Kiribanga-Kigaaza-Bwamiramira road works \nDevelopment Grant \n23 ' Works- ART CENTRE \nBeing payment for supply and delivery of 4219873 06/03/2023 2,066,773 263311 Transitional : \n512 CONTRACTORS AND construction materials under Works \u201a \n\\| \n. Development Grant : \nSUPPLIES LTD. \n24 \u201cWorks- I GRACE \\| Facilitation Allowances improvement 4253644", "metadata": {"headings": [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}, [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "664,000 263311", "metadata": {"headings": [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NANYONJO for Road 14/03/2023 Transitional ' 601 827378 of Kasaizir-Matale road \nDevelopment Grant 25 Works- KWEROSEV CO (U) LTD ' Payment for the Fuel supplied along Mitujju- 4272020 16/03/2023 \n13,213,000 263311 Transitional 658 Bubamba-masege road \n\u201a Development Grant \\| 26 \\| Works- \\| NANYONJO GRACE Facilitation for improvement of Kabasekende- 4274628 16/03/2023 2,652,000 263311 Transitional \n' \n658 \\_ 827378 Nyamugusa Road \nDevelopment Grant \\_ \n\\| 27 Works- NANYONJO GRACE Facilitation for the Rehabilitation of Igunda- 4661089 29/03/2023 3,152,000 263311 . Transitional \n\u00a9 \n\\_ \n' \n420 827378 Watema-Katooke -Kyazirimu community \nDevelopment Grant \\_ \n' access road", "metadata": {"headings": [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28. (U) LTD Payment for Fuel supplied to Kitoma- 4683871 30/03/2023", "metadata": {"headings": [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nWorks- \\_ KWEROSEV CO \\| \nBl \\| Kiryabicooli-Rusandara- Mitujju Road \n82", "metadata": {"headings": [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9,799,000", "metadata": {"headings": [{"headings_0": {"content": "9,799,000", "page": 86, "level": 1}}, {"headings_1": {"content": "664,000 263311", "page": 86, "level": 1}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "263311 Transitional", "metadata": {"headings": [{"headings_0": {"content": "263311 Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "9,799,000", "page": 86, "level": 1}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nDevelopment Grant \nKIRABIRA FRANCIS \\| Payment for the supply and delivery of Culverts 4683542 \n30,080,000 263311 \\| Transitional \n874727 and materials along Kyakazihire-Kicwamba-", "metadata": {"headings": [{"headings_0": {"content": "263311 Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "9,799,000", "page": 86, "level": 1}}, [{"headings_0": {"content": "263311 Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "9,799,000", "page": 86, "level": 1}}], [{"headings_0": {"content": "263311 Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "9,799,000", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Development Grant", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nMuziizi road ot a \\| us \\| ase \\| \\_ \ni \nPREMIUM SUPPLIES Payment of Fuel for rehabilitation of 4688731 \n9,724,000 263311 Transitional \ni \nAND LOGISTICS LTD Kiribanga- Kigaaza- Kibombo \\|", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}, [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Development Grant", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \\| \n\\| Road \\| \\| fp \nNEW ERA Pay't \nj \\_\\| for supply \nof Glader blades \n\\| \nOL \n\\\\ \n4700479 \n2,088,136 \\| 263311 \\| Transitional \\| \nCONTRACTORS U SMC \n\\| Development Grant", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}, [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| ot \\| NE: ee \\| za \nVICTORIA EQUIPMENT Payment for repair works on wheel loader 4753927 \n25,604,350 263311 Transitional \n\\| Development Grant \nLTD \\| WA250-UG1883W \\| \nfor Construction materials supplied to \non \n\\\\ \nNEW ERA Payment \n4764498 \\| \n1,295,122 263311 Transitional \n\\| \\| \nCONTRACTORS U SMC Katerere Bottle neck along Kahyoro-Kiribanga- \n\\| Development Grant \\| \\| \n\\| \nLTD Bukonds Road rapier de: \\| \\| \n> \ni \nae \naes \nART CENTRE \nPay't for construction materials along Mituju 5080910 \n2,282,424 263311 Transitional \n\\| \\| \\| \n\\| \nCONTRACTORS AND Bubamba Masenge \n\\|\\| SUPPLIES SUPPLIES LTD\\_", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}, [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 87, "level": 1}}, {"headings_1": {"content": "LTD", "page": 87, "level": 2}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Grant \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 87, "level": 1}}, {"headings_1": {"content": "LTD", "page": 87, "level": 2}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 EEE EEE", "metadata": {"headings": [{"headings_0": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}, {"headings_1": {"content": "| | |", "page": 87, "level": 1}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \nBEE \n\\| 35 \\| WRKS- PREMIUM \nPayment of Fuel for improvement of \\| 5106714 02/05/2023 17,638,000 \\| 263311 \\| Transitional \n\\| 126 \\| ANDLOGISTICSLTD Kabasekende -Nyaugusa access road Er", "metadata": {"headings": [{"headings_0": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}, {"headings_1": {"content": "| | |", "page": 87, "level": 1}}, [{"headings_0": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}, {"headings_1": {"content": "| | |", "page": 87, "level": 1}}], [{"headings_0": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}, {"headings_1": {"content": "| | |", "page": 87, "level": 1}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Development Grant_|", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 \\| PREMIUM SUPPLIES Payment for Fuel supplied to Dept \n\\| \"Works- \\_\\_ Gatien FR Nee works for \\| 5106714 5 \\| \n\\| 02/05/2023 1,680,000 263311 Transitional \n\\| \n\\| \n\\| 201 AND LOGISTICS LTD Low bed \n\\| \nDevelopment Grant \n\\| nn \\_\\_\\_\\_ 37 Prod- PREMIUM \n05 \\| SUPPLIES \\| IE \nPayment for supply of fuel for wheel loader \n0", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}, [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}], [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}], [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}], [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}], [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}], [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}], [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "J |", "metadata": {"headings": [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5106714 02/05/2023 \\| 3,960,000 263311 Transitional \\| \n\\| AND LOGISTICS LTD and pickup for culvert installation and cover \nDevelopment Grant \n\\| \n\\| \nfh \\_provisions on various roads \n\\| rule ER \\| \\| Veen us \nBE \n2 \n38 \\| KWEROSEV CO (U) LTD Payment for the Fuel \nWorks- ee ye \nsupplied \\_ \u2018to Katetere \\| \njap ka \u2018i \\| \n5306406 17/05/2023 1,710,000 263311 Transitional \\| \n\\|\\_\\| 300 \\| Bottleneck \n1 \nDevelopment Grant \\| \n39 NAKAWEMBA Payment to Facilitate maintainance of \nWorks-70 . . \\| \n020000 5309053", "metadata": {"headings": [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}, [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17/05/2023", "metadata": {"headings": [{"headings_0": {"content": "17/05/2023", "page": 87, "level": 1}}, {"headings_1": {"content": "J |", "page": 87, "level": 3}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| \n1,563,000 263311 Transitional", "metadata": {"headings": [{"headings_0": {"content": "17/05/2023", "page": 87, "level": 1}}, {"headings_1": {"content": "J |", "page": 87, "level": 3}}, [{"headings_0": {"content": "17/05/2023", "page": 87, "level": 1}}, {"headings_1": {"content": "J |", "page": 87, "level": 3}}], [{"headings_0": {"content": "17/05/2023", "page": 87, "level": 1}}, {"headings_1": {"content": "J |", "page": 87, "level": 3}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "metadata": {"headings": [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Development Grant \\_\\| \\| 40 \\| Works- NEW ERA \nI Br \\| \nPay't for Road construction materials along 5309902 7705/2005 5,036,678 le 263311 Transitional \n\\| \\| \n\\| 414 \\| CONTRACTORS U SMC Bwamiramira Kigaaza Road \ni \\| Development Grant \\| - \n\\| LTD \\| \n\\| \n\\| \n41 Works- SATI \nCONTRACTORS U \\| u \\\\ \\| \\| \nPayment foe the supply and delivery of Road 5312041 \\| 17/05/2023 \n2,258,466 263311 Transitional \n\\| \\| \n\\| \n411 LTD construction materials for Kitoma, Kiryabicooli \n\\| Development Grant \n\\| \n\\| \nRusandara Mitujju Road \na \\| See ear A He \n\\_\\_ et i \\| \\| ee \n\\* \n2 \\| Works- KWEROSEV CO (U) Payment for the Fuel supplied to 5306406 17/05/2023 18,492,000 263311 Transitional \\| 30h Kyakatwanga-Kitegeto rrad ft BEE io \\| Development Grant \n\\_ \n83 \n43 Works- NEW ERA \n\\| Payment for construction materials along . 5852516 14/06/2023 4,700,473 263311 Transitional \n216 CONTRACTORS U SMC \u201a Igunda-Wantema Road \nDevelopment Grant LTD \n349- \\| oo Allowence 5851641 3,521,000 \n44", "metadata": {"headings": [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}, [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HAMIDU MWESIGE", "metadata": {"headings": [{"headings_0": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}, {"headings_1": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for other supervisory staff of \n14/06/2023 \\| 263311 Transitional Works Kasambya- Kidukule Kaitambalaga road works \n45 \\| Works- HAMIDU MWESIGE \\| Allowances for other supervisory staff during 5851641 14/06/2023 \n\u0131 205 \n\u201a spot Improvement. of Kituma-Imara-Kasimba \nDevelopment Grant 1,291,000 263311 Transitional Development Grant", "metadata": {"headings": [{"headings_0": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}, {"headings_1": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, [{"headings_0": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}, {"headings_1": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}], [{"headings_0": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}, {"headings_1": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}], [{"headings_0": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}, {"headings_1": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ road", "metadata": {"headings": [{"headings_0": {"content": "_ road", "page": 88, "level": 1}}, {"headings_1": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a6 Prod-211 PREMIUM SUPPLIES \u2014 \\| Payment for fuel for culvert installation \nalong 263311 Transitional \n5852748 14/06/7203 3,816,000 \\| \nAND LOGISTICS LTD \\_ Buhira-Mundeba road", "metadata": {"headings": [{"headings_0": {"content": "_ road", "page": 88, "level": 1}}, {"headings_1": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}, [{"headings_0": {"content": "_ road", "page": 88, "level": 1}}, {"headings_1": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Culverts", "metadata": {"headings": [{"headings_0": {"content": "Culverts", "page": 88, "level": 4}}, {"headings_1": {"content": "_ road", "page": 88, "level": 1}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \u2014 \n47 Works- KIRABIRA FRANCIS & . Payment for the supply and delivery of \n\\| SONS CONTRACTORS \\_and materials along Matale-Kaseizire access 398 \nDevelopment Grant \n\\| \n5853630 14/06/2023 7,039,999 263311 Transitional Development Grant \\| UGANDA LIMITED \\_ road", "metadata": {"headings": [{"headings_0": {"content": "Culverts", "page": 88, "level": 4}}, {"headings_1": {"content": "_ road", "page": 88, "level": 1}}, [{"headings_0": {"content": "Culverts", "page": 88, "level": 4}}, {"headings_1": {"content": "_ road", "page": 88, "level": 1}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "48 Works- NAKAWEMBA", "metadata": {"headings": [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Allowances for other supervisory staff during 5852409 14/06/2023 1,270,000 263311 Transitional \\| \n\u00a9 \n204 JOSEPHINE 827465 spot Improvement of Kayambe-Kyanyi- \nDevelopment Grant \\} Kabalira road \n\\| \n\u201a49 Prod-210 PREMIUM SUPPLIES ' Payment for fuel for road works on Kayembe 5852748 14/06/2023 \n10,726,998 263311 \\_ Transitional \n\\| AND LOGISTICS LTD Kyanyi road. \n\\_ Development Grant \n\\| =< 346- NAKAWEMBA Payment for Allowance of Drivers and. \n5852409 14/06/2023 ~ 1,560,000 263311", "metadata": {"headings": [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}, [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}], [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}], [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}], [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transitional", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 88, "level": 2}}, {"headings_1": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nWorks \\| JOSEPHINE 827465 Operators for Machine Maintenance of \\| \nDevelopment Grant i \nKarama- Kitutu Road \n\\} \ni", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 88, "level": 2}}, {"headings_1": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, [{"headings_0": {"content": "Transitional", "page": 88, "level": 2}}, {"headings_1": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}], [{"headings_0": {"content": "Transitional", "page": 88, "level": 2}}, {"headings_1": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201as\u0131 379- NAKAWEMBA", "metadata": {"headings": [{"headings_0": {"content": "\u201as\u0131 379- NAKAWEMBA", "page": 88, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 88, "level": 2}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Facilitation for improvement of katete \\| 5852409 14/06/2023 3,226,000 263311 Transitional \\_ \nWorks JOSEPHINE 827465 bujogoro muzizi road", "metadata": {"headings": [{"headings_0": {"content": "\u201as\u0131 379- NAKAWEMBA", "page": 88, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 88, "level": 2}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 88, "level": 4}}, {"headings_1": {"content": "\u201as\u0131 379- NAKAWEMBA", "page": 88, "level": 1}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grant", "metadata": {"headings": [{"headings_0": {"content": "Grant", "page": 88, "level": 1}}, {"headings_1": {"content": "Development", "page": 88, "level": 4}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| . \\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "Grant", "page": 88, "level": 1}}, {"headings_1": {"content": "Development", "page": 88, "level": 4}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14/06/2023 ~ 1,003,000", "metadata": {"headings": [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| i 52 \\| Works- HAMIDU MWESIGE Allowances for other supervisory staff during 5851641 \n263311 Transitional \n203 spot Improvement of Kayambe-Kyanyi- \\| \n\\| Kabalira road \n. \nDevelopment Grant \n\\| \n53 Prod-206 PREMIUM SUPPLIES \u0131 Payment for fuel fr road works on Kitoma- 5852748 14/06/2023 14,405,711. 263311 Transitional", "metadata": {"headings": [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}, [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}], [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}], [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}], [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AND LOGISTICS LTD \u201a Imara road", "metadata": {"headings": [{"headings_0": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}, {"headings_1": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Grant 54 Prod-207 PREMIUM SUPPLIES . Payment for fuel for road works on Agaikaine- 5852748 14/06/2023 \n8,436,000. 263311 Transitional \nAND LOGISTICS LTD Kibingo road \nDevelopment Grant \n. \u201a55 Prod-208 PREMIUM SUPPLIES Payment for fuel for road works on Kibedi- 5852748 14/06/2023 9,075,998 263311 Transitional \n\\| \nAND LOGISTICS LTD . Kiguyo road. \nDevelopment Grant 56 Works- \\| \\_ Allowances other", "metadata": {"headings": [{"headings_0": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}, {"headings_1": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, [{"headings_0": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}, {"headings_1": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 5851641", "metadata": {"headings": [{"headings_0": {"content": "| 5851641", "page": 88, "level": 1}}, {"headings_1": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~ 934,000 \n\\| HAMIDU MWESIGE for supervisory staff during 14/06/2023 263311 Transitional 202 \\| spot Improvement of Kibeedi-Kiguhyo road \nDevelopment Grant \n84 \n\\| 57 Works- NAKAWEMBA \nAllowances for other supervisory staff during 5852409 14/06/2023 \n2,180,000 263311 \\| Transitional \n\\| 206 JOSEPHINE 827465 spot Improvement of Kituma-Imara-Kasimbi \n\\| Development Grant road \\| \\| \\{ \\| 58 \\| 347- HAMIDU za \nfor Allowances for other Supervisory 5851641 14/06/2023 1,087,000 263311 Transitional \\|", "metadata": {"headings": [{"headings_0": {"content": "| 5851641", "page": 88, "level": 1}}, {"headings_1": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}, [{"headings_0": {"content": "| 5851641", "page": 88, "level": 1}}, {"headings_1": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}], [{"headings_0": {"content": "| 5851641", "page": 88, "level": 1}}, {"headings_1": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ | |", "metadata": {"headings": [{"headings_0": {"content": "[ | |", "page": 89, "level": 1}}, {"headings_1": {"content": "| 5851641", "page": 88, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MWESIGE", "metadata": {"headings": [{"headings_0": {"content": "MWESIGE", "page": 89, "level": 2}}, {"headings_1": {"content": "[ | |", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\| Works \n\\} Development Grant \\| \nstaff during Maintance of Karama Kitutu Road \\| \n\\| 59 362- \n\\| 4 nn \nHAMIDU MWESIGE Allowance \non \\| \nfor Other supervisory staff for 5851641 14/06/2023 1,620,000 263311 Transitional Works Kicunda Bweyale road Works", "metadata": {"headings": [{"headings_0": {"content": "MWESIGE", "page": 89, "level": 2}}, {"headings_1": {"content": "[ | |", "page": 89, "level": 1}}, [{"headings_0": {"content": "MWESIGE", "page": 89, "level": 2}}, {"headings_1": {"content": "[ | |", "page": 89, "level": 1}}], [{"headings_0": {"content": "MWESIGE", "page": 89, "level": 2}}, {"headings_1": {"content": "[ | |", "page": 89, "level": 1}}], [{"headings_0": {"content": "MWESIGE", "page": 89, "level": 2}}, {"headings_1": {"content": "[ | |", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "MWESIGE", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 60 \\| 341- NAKAWEMBA Facitation for \nL\\_ \\| \\| . \\_\\| \\| \nImprovement of Kateete 5852409 14/06/2023 3,110,000 263311 \\| Transitional \\| \nAIR irre \\_\\| i \nj Works JOSEPHINE \n\\} \\| 827465 \\_Bujogoro Road \n\\| Development Grant \\| 61 Works- NAKAWEMBA", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "MWESIGE", "page": 89, "level": 2}}, [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "MWESIGE", "page": 89, "level": 2}}], [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "MWESIGE", "page": 89, "level": 2}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for drivers and Operators spot Ih 14/06/2023 |", "metadata": {"headings": [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe \nAllowance for 5852409 1,270,000 263311 \\| Transitional \\| 331 \n\\| Development Grant \nJOSEPHINE 827465 \nimprovement of Kibeedi- Kiguhyo Feeder Road \n\\| \\| \\_\\_ \n\\_ + \\| \\| \n\\| \n62 363- NAKAWEMBA \nzt \\| \nAllowance for Drivers and \n\\| Operators during 5852409 14/06/2023 1,535,000 263311 Transitional \\| \\| \u0131 Works \\| JOSEPHINE 827465 road Works of Kicunda- Bweyale \n\\_\\_\\_\\| Development Grant \\| \\| for \\| \\| \n63 Works-", "metadata": {"headings": [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}, [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAKAWEMBA | Facilitation", "metadata": {"headings": [{"headings_0": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}, {"headings_1": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "culvert", "metadata": {"headings": [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "installation \\_\\_ \nalong. a 5852409 \n14/06/2023 \\| 2 ; . \n\u201a399,000 263311 Transitional \\_1200 JOSEPHINE 827465 Kakimbara-Kyakube Road \nDevelopment Grant NAKAWEMBA : \\|\\_\\_\\| : \n64 Works- \nFacilitation for culvert installation along Buhii 5852409 \na if 14/06/2023 E \n1,789,000 263311 Transitional \\| \\| \n\\| 201 JOSEPHINE 827465 je \nDevelopment Grant \\| i 348- \\_\\| NAKAWEMBA \n\\| 65 \na BEE on \nPayment for Allowance \nof Drivers and 5852409 14/06/2023 2,650,000 Transitional \n263311 \\_ \n\\| \n\\| Works JOSEPHINE \n827465 Operators for Machine Maintenance of \n\\| Development Grant \\| \n\\| ed ER NR \nKasabya Kidukule Road \nERS nk \\_\\_\\| \n66 \\| 405- \nx eg \n\u0131 NEW ERA Payment for supply of Construction \nBf \n\\| \nmaterials 5889903 15/06/2023 10,459,725 263311 Transitional \\| i Works \\| CONTRACTORS U SMC\\_ on Buhira Mundeba road \n\\| \nDevelopment Grant \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}, [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 89, "level": 1}}, {"headings_1": {"content": "culvert", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 89, "level": 1}}, {"headings_1": {"content": "culvert", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rs", "metadata": {"headings": [{"headings_0": {"content": "rs", "page": 89, "level": 2}}, {"headings_1": {"content": "LTD", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| 67 406- SATI CONTRACTORS U Payment for Supply of Construction Materials 5894814 15/06/2023 13,067,424 \\| 263311 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "rs", "page": 89, "level": 2}}, {"headings_1": {"content": "LTD", "page": 89, "level": 1}}, [{"headings_0": {"content": "rs", "page": 89, "level": 2}}, {"headings_1": {"content": "LTD", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transitional", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 89, "level": 2}}, {"headings_1": {"content": "rs", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Works LTD \nfor Kyankuba- Kakimbahara Road \\| \n\\|\\_\\_\\| Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 89, "level": 2}}, {"headings_1": {"content": "rs", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ne | eM | |", "metadata": {"headings": [{"headings_0": {"content": "| ne | eM | |", "page": 89, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n68 480- KWEROSEV CO (U) \nLTD for supply of fuel Kakihimbara- \n\\| to 5884082 15/06/2023 3,820,800 263311 Transitional \\| \ni Be: \\| \n\\} Works kyahuba road \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| ne | eM | |", "page": 89, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 89, "level": 2}}, [{"headings_0": {"content": "| ne | eM | |", "page": 89, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 89, "level": 2}}], [{"headings_0": {"content": "| ne | eM | |", "page": 89, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 89, "level": 2}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "| ne | eM | |", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "O0 I \u2014\u2014 69 403- \nKWEROSEV CO (U) LTD Paymentfor Supply of Fuel Igunda Wantema 6432706 28/06/2023 \n29,868,000 263311 \\| Transitional Works Katooke Road \nDevelopment Grant \\| \n\\_\\_\\| \n70 Works- NEW ERA \nPayment for supply and delivery of matterials 6434879 \\| 28/06/2023 \n11,111,017 263311 \\| Transitional \n\\| 600 CONTRACTORS U SMC along to Kasambya-Kaitambaraga road \n\\| Development Grant: \n\\| \nLTD \\| \\| \\| 71 468- NEW ERA", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "| ne | eM | |", "page": 89, "level": 1}}, [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "| ne | eM | |", "page": 89, "level": 1}}], [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "| ne | eM | |", "page": 89, "level": 1}}], [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "| ne | eM | |", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28/06/2023 a |", "metadata": {"headings": [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payment for supply of construction materials 6434879 \n\\| 2,481,472 263311 Transitional \\| \nWorks CONTRACTORS U SMC\\_\\| for kateete-bujogoro-muzizi road \n\\| \n\\| Development Grant LTD \\| \\| \n85 \n\\| 72 \\| WKS-551 \u2018PREMIUM SUPPLIES Payment for supply of fuel for Kateete 6436865 28/06/2023 14,544,000 263311 Transitional \n\\_ AND LOGISTICS LTD Bujogoro road \nDevelopment Grant E", "metadata": {"headings": [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}, [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| KWEROSEV", "metadata": {"headings": [{"headings_0": {"content": "| KWEROSEV", "page": 90, "level": 3}}, {"headings_1": {"content": "28/06/2023 a |", "page": 89, "level": 1}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "73 665- \nCO (U) LTD Pay't for fuel for works supervision \n6432706 \n28/06/2023 2,200,000 263311 Transitional \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| KWEROSEV", "page": 90, "level": 3}}, {"headings_1": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, [{"headings_0": {"content": "| KWEROSEV", "page": 90, "level": 3}}, {"headings_1": {"content": "28/06/2023 a |", "page": 89, "level": 1}}], [{"headings_0": {"content": "| KWEROSEV", "page": 90, "level": 3}}, {"headings_1": {"content": "28/06/2023 a |", "page": 89, "level": 1}}], [{"headings_0": {"content": "| KWEROSEV", "page": 90, "level": 3}}, {"headings_1": {"content": "28/06/2023 a |", "page": 89, "level": 1}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Works", "metadata": {"headings": [{"headings_0": {"content": "| Works", "page": 90, "level": 2}}, {"headings_1": {"content": "| KWEROSEV", "page": 90, "level": 3}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28/06/2023 5.155583 Development Grant \\| \naus", "metadata": {"headings": [{"headings_0": {"content": "| Works", "page": 90, "level": 2}}, {"headings_1": {"content": "| KWEROSEV", "page": 90, "level": 3}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "74 | 642-", "metadata": {"headings": [{"headings_0": {"content": "74 | 642-", "page": 90, "level": 1}}, {"headings_1": {"content": "| Works", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payment for supply of Grader Blades for 6434879 \n\\| 263311 Transitional \n\\| Works CONTRACTORS U SMC Karama Kitutu Road \nDevelopment Grant", "metadata": {"headings": [{"headings_0": {"content": "74 | 642-", "page": 90, "level": 1}}, {"headings_1": {"content": "| Works", "page": 90, "level": 2}}, [{"headings_0": {"content": "74 | 642-", "page": 90, "level": 1}}, {"headings_1": {"content": "| Works", "page": 90, "level": 2}}], [{"headings_0": {"content": "74 | 642-", "page": 90, "level": 1}}, {"headings_1": {"content": "| Works", "page": 90, "level": 2}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n75 \\| 614 NEW ERA \nPayment for supply and Delivery of 6434879 28/06/2023 11,304,628 263311 Transitional \\| \n\\| Works \nCONTRACTORS U SMC \nConstruction materials along Kicunda Bweyale \n\u00a9 Development Grant \ni \n\\_ \n\\| KWEROSEV LTD supply to 6432706 28/06/2023 9,914,999 Transitional \nLTD \\_ Road \n76 \\| 417- \\| CO (U) Payment for of fuel kicunda- Bweyala \n263311 \n\\| Works road \nDevelopment Grant \n\u0131 77 \\| 651- \nKWEROSEV CO (U) LTD Payment for supply of fuel for Kasambya 6432706 28/06/2023 \\| 19,839,000 263311 Transitional \n\\| \n\\| \\_\\| Works Kidukule Kaitambaraga Road", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}, [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 90, "level": 1}}, {"headings_1": {"content": "LTD", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "78 639-", "metadata": {"headings": [{"headings_0": {"content": "78 639-", "page": 90, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEW ERA \n\\_ Supply of Grader Blades for LG0023-050 \n6434879 28/06/2023 2,135,593 Transitional i 263311 \n\\| \\| Works CONTRACTORS U SMC \nDevelopment Grant .", "metadata": {"headings": [{"headings_0": {"content": "78 639-", "page": 90, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}, [{"headings_0": {"content": "78 639-", "page": 90, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}], [{"headings_0": {"content": "78 639-", "page": 90, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}], [{"headings_0": {"content": "78 639-", "page": 90, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", 79 Works- BAGIRE CHRIZETOM \\_ Facilitation to MOW to the deliver work plan for 6428931 28/06/2023 \n\\| \\_ development for FY2023- \\| 436 1011542 transitional grant \n22024 \nu \n' 80 Works- \\| NAKAWEMBA- \nPayment for facilitation to uganda road fund, \u00a9 6434443 28/06/2023 : \n\\| 437 \\_ JOSEPHINE 827465 Kampala to deliver Q4 \n870,000 263311 Transitional \nDevelopment Grant \n\\| \n~ 790,000 263311", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}, [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transitional", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 90, "level": 2}}, {"headings_1": {"content": "LTD", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 90, "level": 2}}, {"headings_1": {"content": "LTD", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u0131 81 655-", "metadata": {"headings": [{"headings_0": {"content": "\u0131 81 655-", "page": 90, "level": 2}}, {"headings_1": {"content": "Transitional", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KWEROSEV CO (U) LTD \\_ Payment for supply of fuel for Karama Kitutu 6432706 \\_\\_\\_ Works \u201eRoad. \n86 \n28/06/2023 9,135,364 263311 Transitional", "metadata": {"headings": [{"headings_0": {"content": "\u0131 81 655-", "page": 90, "level": 2}}, {"headings_1": {"content": "Transitional", "page": 90, "level": 2}}, [{"headings_0": {"content": "\u0131 81 655-", "page": 90, "level": 2}}, {"headings_1": {"content": "Transitional", "page": 90, "level": 2}}], [{"headings_0": {"content": "\u0131 81 655-", "page": 90, "level": 2}}, {"headings_1": {"content": "Transitional", "page": 90, "level": 2}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 90, "level": 1}}, {"headings_1": {"content": "\u0131 81 655-", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "449,320,511", "metadata": {"headings": [{"headings_0": {"content": "449,320,511", "page": 90, "level": 4}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 19: Inspection of service delive \nindicators under Transitional Road Rehabilitation = \nNRT A OR ner \n\\| No Programme \nActivity inspected \\| Total expenditure \\| Summary \\} \n\\| \nof Pictorial evidence from \\| \\| findings \\| Inspections \\| \"\\| 09-Integrated \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "449,320,511", "page": 90, "level": 4}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}, [{"headings_0": {"content": "449,320,511", "page": 90, "level": 4}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}], [{"headings_0": {"content": "449,320,511", "page": 90, "level": 4}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}]], "page": 91, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "metadata": {"headings": [{"headings_0": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}, {"headings_1": {"content": "449,320,511", "page": 90, "level": 4}}], "page": 91, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Rehabilitation \n\\| \\| = == \\|", "metadata": {"headings": [{"headings_0": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}, {"headings_1": {"content": "449,320,511", "page": 90, "level": 4}}, [{"headings_0": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}, {"headings_1": {"content": "449,320,511", "page": 90, "level": 4}}]], "page": 91, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "works", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], "page": 91, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| Infrastructure And Services Masenge road (7.3km) \\| \n\\| \u2014 \\| done as per ET \n\\|were \\| \\| ZT\u201d \\| \n\\| \n\\| \nj \n\\| \\| \\| \\| \\| \nBOQs and the roads \\| \n\\| \n\\| \\| \\| \n\\| were fully operational. \\| \nHowever, the roads \\| \n\\| \n\\| had started narrowing \\| \\| \nl \n\\| from over grown \\| \\| bushes there \\| as was \\| \\| \n\\| no routine manual \\| I \n\\| \\| \\| maintenance done on \n\\| \n\\| the road. ke \n09-Integrated Transport \\| Kabasekende \\_\\_\\| \n\\| 22,487,000 Rehabilitation works \nInfrastructure And Services Nyamusoga-Kigaalya- \nwere done as per \nKitooga road (9KM \nBOQs and the roads \nwere fully operational. IE \n. \nHowever, the roads \ner \nhad started narrowing \\| \\| from over grown \nbushes as there was \nno routine manual \nmaintenance done on \\| \nthe road. \n\\| \\| I \n87 \n09-Integrated Transport Bukonda-Buhango- \\| 18,777,175 \nRehabilitation works \\} \nInfrastructure And Services Rwenga \nroad (6KM) \\| done were as per \nBOQs and the roads \u201a \nwere fully operational. \\| \n\\| 09-Integrated Transport Kirabibanga-Byalemera- 20,332,000 \n\\_ Rehabilitation works \n\\| Infrastructure And Services Kigaaza- Bwamiramira \\| \n\\| were done as per", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}, [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}]], "page": 91, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| (3,5km)", "metadata": {"headings": [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], "page": 92, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BOQs and the roads \\| \n. \n. \n\\_ fully operational. \n\\| \n\\| \nwere \n\\| \\| i \n\\| \\| \\| \n88 \nAppendix 20: Disbursement of Parish Revolving Fund (PRF) to the Households", "metadata": {"headings": [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}, [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}]], "page": 92, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN", "metadata": {"headings": [{"headings_0": {"content": "| SN", "page": 93, "level": 2}}, {"headings_1": {"content": "| (3,5km)", "page": 92, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vote Parish PDM SACCO Name Total PRF received Total Undisbursed \n\\_ \u2014 %age Tre", "metadata": {"headings": [{"headings_0": {"content": "| SN", "page": 93, "level": 2}}, {"headings_1": {"content": "| (3,5km)", "page": 92, "level": 1}}, [{"headings_0": {"content": "| SN", "page": 93, "level": 2}}, {"headings_1": {"content": "| (3,5km)", "page": 92, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remarks", "metadata": {"headings": [{"headings_0": {"content": "Remarks", "page": 93, "level": 4}}, {"headings_1": {"content": "| SN", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| Name Name \n(2021/2022 & Disbursements", "metadata": {"headings": [{"headings_0": {"content": "Remarks", "page": 93, "level": 4}}, {"headings_1": {"content": "| SN", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | 2022/2023) | (Loans)", "metadata": {"headings": [{"headings_0": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 93, "level": 4}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "disbursed \\| L \n\\| @ \\|) \n\\| (C) = ee \u2014", "metadata": {"headings": [{"headings_0": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 93, "level": 4}}, [{"headings_0": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 93, "level": 4}}], [{"headings_0": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 93, "level": 4}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "et", "metadata": {"headings": [{"headings_0": {"content": "et", "page": 93, "level": 3}}, {"headings_1": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| a \n\u2014 \n1 Kibaale Kahyooro Kahyoro Bwamiramira i 107,833,456 107,000,000 833,456 99% Optimal disbursement \\| DG \\| \\_PDM SACCO LTD \\| \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "et", "page": 93, "level": 3}}, {"headings_1": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}, [{"headings_0": {"content": "et", "page": 93, "level": 3}}, {"headings_1": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}], [{"headings_0": {"content": "et", "page": 93, "level": 3}}, {"headings_1": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibaale", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 93, "level": 2}}, {"headings_1": {"content": "et", "page": 93, "level": 3}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n2 Kibingo BE fo", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 93, "level": 2}}, {"headings_1": {"content": "et", "page": 93, "level": 3}}, [{"headings_0": {"content": "Kibaale", "page": 93, "level": 2}}, {"headings_1": {"content": "et", "page": 93, "level": 3}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibingo", "metadata": {"headings": [{"headings_0": {"content": "Kibingo", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bwamiramira", "metadata": {"headings": [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM a ; ee ee \n107,833,456 106,000,000 \\| 1,833,456 98% Optimal disbursement DLG SACCO LTD \n3 ? N \n\\| \\| \\| Kibaale Kiribanga Kiribanga \n\\_\\_\\| \\| \\| \n. \n: ] \n2 j Bwamiramira 107,833,456 107,000,000 833,456 99% Optimal disbursement", "metadata": {"headings": [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}, [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}], [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}], [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}], [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_| DLG Kibaale |__| PDM SACCO LTD |", "metadata": {"headings": [{"headings_0": {"content": "_| DLG Kibaale |__| PDM SACCO LTD |", "page": 93, "level": 1}}, {"headings_1": {"content": "Bwamiramira", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I I.", "metadata": {"headings": [{"headings_0": {"content": "I I.", "page": 93, "level": 2}}, {"headings_1": {"content": "_| DLG Kibaale |__| PDM SACCO LTD |", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ln \nu \n\\_ \nI \n& \nKabasekend Kabasekende \n108,664,010 107,000,000 1,664,010 98% Optimal disbursement DLG Kabasekende PDM SACCO \n\\| \u20ac \n\\|", "metadata": {"headings": [{"headings_0": {"content": "I I.", "page": 93, "level": 2}}, {"headings_1": {"content": "_| DLG Kibaale |__| PDM SACCO LTD |", "page": 93, "level": 1}}, [{"headings_0": {"content": "I I.", "page": 93, "level": 2}}, {"headings_1": {"content": "_| DLG Kibaale |__| PDM SACCO LTD |", "page": 93, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ela", "metadata": {"headings": [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| cd \\| en \nz \n5 Kibaale Nyamugura \n\\| Nyamugura Kabasekende 107,833,456 107,000,000 833,456 99% Optimal disbursement \nen \\| \\| Serum \n\\| DLG Kibaale 2.20. \\|PSMSACCOLTD \n\\| \nnn \nnn \n\\| \nBu \n\\| \n6 \nKabaleega Kabalega Kibaale PDM \n101,010,000 \\| 100,000,000 \\| 1,010,000 99% Optimal disbursement \\|", "metadata": {"headings": [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}, [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}], [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}], [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}], [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}], [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "Be SACCO LTD", "page": 93, "level": 2}}, {"headings_1": {"content": "Ela", "page": 93, "level": 4}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Kibaale Masaaza Masaaza \n\\| \\| \\| f \\| 5", "metadata": {"headings": [{"headings_0": {"content": "Be SACCO LTD", "page": 93, "level": 2}}, {"headings_1": {"content": "Ela", "page": 93, "level": 4}}, [{"headings_0": {"content": "Be SACCO LTD", "page": 93, "level": 2}}, {"headings_1": {"content": "Ela", "page": 93, "level": 4}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| is", "metadata": {"headings": [{"headings_0": {"content": "| is", "page": 93, "level": 1}}, {"headings_1": {"content": "Be SACCO LTD", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TER Re ne \nan Kibale PDM 107,833,456 107,000,000 833,456 99% Optimal disbursement \\| \nDLG \\| SACCO LTD \nKibaale \\| \\| \\| \n\\| \n. \n8 \n\\| \n\\| \nRuguuza Ruguuza Kibaale PDM \\| 107,833,456 107,000,000 833,456 99% Optimal disbursement DLG Le SACCO LTD \\| \n\\_ \\| \\| \\| \nee \n9 Kibaale \nKarangara Matale 107,833,456 107,000,000 833,456 99% Optimal disbursement", "metadata": {"headings": [{"headings_0": {"content": "| is", "page": 93, "level": 1}}, {"headings_1": {"content": "Be SACCO LTD", "page": 93, "level": 2}}, [{"headings_0": {"content": "| is", "page": 93, "level": 1}}, {"headings_1": {"content": "Be SACCO LTD", "page": 93, "level": 2}}], [{"headings_0": {"content": "| is", "page": 93, "level": 1}}, {"headings_1": {"content": "Be SACCO LTD", "page": 93, "level": 2}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Karangara", "metadata": {"headings": [{"headings_0": {"content": "Karangara", "page": 93, "level": 2}}, {"headings_1": {"content": "| is", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM z Pg ier \nee SOON gern \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Karangara", "page": 93, "level": 2}}, {"headings_1": {"content": "| is", "page": 93, "level": 1}}, [{"headings_0": {"content": "Karangara", "page": 93, "level": 2}}, {"headings_1": {"content": "| is", "page": 93, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 93, "level": 2}}, {"headings_1": {"content": "Karangara", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 93, "level": 1}}, {"headings_1": {"content": "DLG", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \\\\ Matale", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 93, "level": 1}}, {"headings_1": {"content": "DLG", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; \n10 Kibaale Kitaba Kitaba PDM \n107,833,456 107,000,000 833,456 99% Optimal disbursement DLG \\| \\| \n\\| \n[\\| TOTAL I 1,072,341,658 \\| \\_\\_1,062,000,000 10,341,658 \\| 99% \\| \n\\| \n\\| \nnn \n89 \nAppendix 21: Parish Development Committees (PDC) \nSn \\| Parish Name PDC Members Title \n1 Kahyooro Parish Kyotanihire Coronerius \nChairperson LC11 ' \n2 Kahyooro Parish \\| Byendaimira Godfrey Secretary \n3 Kahyooro Parish Asiimwe Mary \nWomen representative \\_ \n4 Kahyooro Parish Sengozi John", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PWD's", "metadata": {"headings": [{"headings_0": {"content": "PWD's", "page": 94, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 4}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kahyooro Parish \\| Kyaterekera Mary \nYouth chairperson \n\\| Kahyooro Parish \\| Tibaimanya Matia \nNRM Ruling party \nKahyooro Parish ' Nansamba Mangadalene \\_ Elderly", "metadata": {"headings": [{"headings_0": {"content": "PWD's", "page": 94, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 4}}, [{"headings_0": {"content": "PWD's", "page": 94, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 4}}], [{"headings_0": {"content": "PWD's", "page": 94, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 4}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Parish Nsugwa", "metadata": {"headings": [{"headings_0": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}, {"headings_1": {"content": "PWD's", "page": 94, "level": 4}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibingo 1 Catherine representative", "metadata": {"headings": [{"headings_0": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}, {"headings_1": {"content": "PWD's", "page": 94, "level": 4}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Women", "metadata": {"headings": [{"headings_0": {"content": "Women", "page": 94, "level": 2}}, {"headings_1": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibingo Parish Isimbwa Micheal \nOpinion Leader =a r Kibingo Parish Ka bagole Ha rriet PWDs \n\\| \n11 Kibingo Parish Bitamazire Kirizestom \nNRM ruling party", "metadata": {"headings": [{"headings_0": {"content": "Women", "page": 94, "level": 2}}, {"headings_1": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}, [{"headings_0": {"content": "Women", "page": 94, "level": 2}}, {"headings_1": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}], [{"headings_0": {"content": "Women", "page": 94, "level": 2}}, {"headings_1": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}], [{"headings_0": {"content": "Women", "page": 94, "level": 2}}, {"headings_1": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12 | Kibingo Parish Katesigwa Steven", "metadata": {"headings": [{"headings_0": {"content": "12 | Kibingo Parish Katesigwa Steven", "page": 94, "level": 1}}, {"headings_1": {"content": "Women", "page": 94, "level": 2}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Chairperson LCH", "metadata": {"headings": [{"headings_0": {"content": "Chairperson LCH", "page": 94, "level": 1}}, {"headings_1": {"content": "12 | Kibingo Parish Katesigwa Steven", "page": 94, "level": 1}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13 Kibingo Parish \\_ Nalwanga Caroline", "metadata": {"headings": [{"headings_0": {"content": "Chairperson LCH", "page": 94, "level": 1}}, {"headings_1": {"content": "12 | Kibingo Parish Katesigwa Steven", "page": 94, "level": 1}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "Chairperson LCH", "page": 94, "level": 1}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 Kibingo Parish \nKasabe Peter \\_", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "Chairperson LCH", "page": 94, "level": 1}}, [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "Chairperson LCH", "page": 94, "level": 1}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Youth", "metadata": {"headings": [{"headings_0": {"content": "Youth", "page": 94, "level": 4}}, {"headings_1": {"content": "Secretary", "page": 94, "level": 2}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\|", "metadata": {"headings": [{"headings_0": {"content": "Youth", "page": 94, "level": 4}}, {"headings_1": {"content": "Secretary", "page": 94, "level": 2}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "leader", "metadata": {"headings": [{"headings_0": {"content": "leader", "page": 94, "level": 2}}, {"headings_1": {"content": "Youth", "page": 94, "level": 4}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15 Kiribanga Parish Kyozaire Joseph \nChairperson LC11 \\_ \n16 Kiribanga Parish Byendaimira Godfrey", "metadata": {"headings": [{"headings_0": {"content": "leader", "page": 94, "level": 2}}, {"headings_1": {"content": "Youth", "page": 94, "level": 4}}, [{"headings_0": {"content": "leader", "page": 94, "level": 2}}, {"headings_1": {"content": "Youth", "page": 94, "level": 4}}], [{"headings_0": {"content": "leader", "page": 94, "level": 2}}, {"headings_1": {"content": "Youth", "page": 94, "level": 4}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "90 \nAudit remarks", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}, [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Did not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \n. plans for the FY 2022/2023 \nDid not prepare parish priorities and action \n\\| plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n7 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n\\_ \nDid not parish priorities and action prepare \n\\| \\_ \nplans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n17 \\_Kiribanga Parish Nakayi Susan \nWomen representative \n\\| Parish 1 Byaruhanga is Kiribanga \nDeo \\| PWD \n19 Kiribanga Parish \\| Tusiime Alideki \nJulius Youth representative ; \n20 Kiribanga Parish Katusabe Anna Farindah NRM ruling party \nI \nDid not prepare parish priorities and action \n\\| \\| plans for the FY 2022/2023 \net Did not parish priorities and action \\|", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}, [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prepare", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "Secretary", "page": 94, "level": 2}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "plans for the FY 2022/2023 \n\\| \n\\| Did not prepare parish priorities and action \\| plans for the FY 2022/2023 \nDid not \nparish priorities and action \\|", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "Secretary", "page": 94, "level": 2}}, [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "Secretary", "page": 94, "level": 2}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prepare", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "plans for the FY 2022/2023 \\| 21 Lubenga Elderly \\| - \n\\| Kiribanga Parish \n\\|", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}, [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Charles", "metadata": {"headings": [{"headings_0": {"content": "Charles", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Did not prepare parish priorities and action \n22 \nKabasekende Parish Sanyu", "metadata": {"headings": [{"headings_0": {"content": "Charles", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}, [{"headings_0": {"content": "Charles", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Vincent |", "metadata": {"headings": [{"headings_0": {"content": "| Vincent |", "page": 95, "level": 1}}, {"headings_1": {"content": "Charles", "page": 95, "level": 1}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Chairperson LCI \n23 Kabasekende Parish", "metadata": {"headings": [{"headings_0": {"content": "| Vincent |", "page": 95, "level": 1}}, {"headings_1": {"content": "Charles", "page": 95, "level": 1}}, [{"headings_0": {"content": "| Vincent |", "page": 95, "level": 1}}, {"headings_1": {"content": "Charles", "page": 95, "level": 1}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bainomugisha", "metadata": {"headings": [{"headings_0": {"content": "Bainomugisha", "page": 95, "level": 1}}, {"headings_1": {"content": "| Vincent |", "page": 95, "level": 1}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dans \\| Secretary \nKabasekende Parish Bakunda Christine I NRM \nRuling party \n\\| plans for the FY 2022/2023 \nDid not prepare parish priorities and action \\| i plans for the FY 2022/2023 \n= ; \\| Did not \nprepare \nparish priorities and action plans for the FY 2022/2023 \n\\| priorities action Did not prepare parish", "metadata": {"headings": [{"headings_0": {"content": "Bainomugisha", "page": 95, "level": 1}}, {"headings_1": {"content": "| Vincent |", "page": 95, "level": 1}}, [{"headings_0": {"content": "Bainomugisha", "page": 95, "level": 1}}, {"headings_1": {"content": "| Vincent |", "page": 95, "level": 1}}], [{"headings_0": {"content": "Bainomugisha", "page": 95, "level": 1}}, {"headings_1": {"content": "| Vincent |", "page": 95, "level": 1}}], [{"headings_0": {"content": "Bainomugisha", "page": 95, "level": 1}}, {"headings_1": {"content": "| Vincent |", "page": 95, "level": 1}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 95, "level": 2}}, {"headings_1": {"content": "Bainomugisha", "page": 95, "level": 1}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "plans for the FY 2022/2023 \n\\| Kabasekende Parish \nBirungi Sefuroza \\_PWDS \\| \nnn Did not prepare parish priorities and action \\| \\| \n\\| Kabasekende Parish I \n4 \nplans for the FY 2022/2023 \nKyarikunda Godetti Opinion Leader au \neen eee Did not prepare parish priorities and action Plans for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 95, "level": 2}}, {"headings_1": {"content": "Bainomugisha", "page": 95, "level": 1}}, [{"headings_0": {"content": "and", "page": 95, "level": 2}}, {"headings_1": {"content": "Bainomugisha", "page": 95, "level": 1}}], [{"headings_0": {"content": "and", "page": 95, "level": 2}}, {"headings_1": {"content": "Bainomugisha", "page": 95, "level": 1}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Kabasekende Parish Kitone | |", "metadata": {"headings": [{"headings_0": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}, {"headings_1": {"content": "and", "page": 95, "level": 2}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}, {"headings_1": {"content": "and", "page": 95, "level": 2}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lwarence Youth", "metadata": {"headings": [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Did not prepare parish priorities and action \n\\| \\| lans for the FY 2022/2023 \na I \n28 Kabasekende Parish Nsungwa Rosemary \n\\| 3 es] Women \ncouncil \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n\\| \n29 Nyamugura \n\\| Kakande Geofrey \"\\| \nChairperson LEI \\_\\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}, [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}], [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}], [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}], [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}], [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 95, "level": 2}}, {"headings_1": {"content": "Lwarence Youth", "page": 95, "level": 4}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Did not prepare parish priorities and action \nsa Bie = \na ae \\| \nI 30 Nyamugura Parish Senyonjo Robert", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 95, "level": 2}}, {"headings_1": {"content": "Lwarence Youth", "page": 95, "level": 4}}, [{"headings_0": {"content": "Parish", "page": 95, "level": 2}}, {"headings_1": {"content": "Lwarence Youth", "page": 95, "level": 4}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PwDs", "metadata": {"headings": [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nBE \njo 31 Nyamugura Parish Kyakuha Jesca \n\\| \nWomen representative \nesi \ncl is \\| \n32 Nyamugura Parish Naiga Mary Gorret \nOpinion Leader \n\\{\\| \n; \n33 Nyamugura Parish Nsamba Francis Youth \n91 \nplans for the FY 2022/2023 \n\\| fee \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n1 \\| \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \\| \\| plans for the FY 2022/2023 \n\\| Did \nnot prepare parish priorities and action \n\\| \nplans for the FY 2022/2023 = \n34 \\| Nyamugura Parish Buletendwa A. Aloysious Secretary \n\\| \n35 Nyamugura Parish \n36 \\| Kabaleega Parish ' Myaliro Noeline \nChairperson LC IT \n\\} \n\\| \n37 Kabaleega Parish Nabukaru Sylivia", "metadata": {"headings": [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}, [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "PwDs", "page": 95, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 \\|", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "PwDs", "page": 95, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "metadata": {"headings": [{"headings_0": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Women \n\\| \n39 Kabaleega Parish Kalya Niclos", "metadata": {"headings": [{"headings_0": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}, [{"headings_0": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}], [{"headings_0": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_PWD'S", "metadata": {"headings": [{"headings_0": {"content": "_PWD'S", "page": 96, "level": 1}}, {"headings_1": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "_PWD'S", "page": 96, "level": 1}}, {"headings_1": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40 | Kabaleega Parish Mutabazi Johnmary", "metadata": {"headings": [{"headings_0": {"content": "40 | Kabaleega Parish Mutabazi Johnmary", "page": 96, "level": 2}}, {"headings_1": {"content": "_PWD'S", "page": 96, "level": 1}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Youth", "metadata": {"headings": [{"headings_0": {"content": "Youth", "page": 96, "level": 2}}, {"headings_1": {"content": "40 | Kabaleega Parish Mutabazi Johnmary", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n41 Kabaleega Parish \u201a Irumba Julius", "metadata": {"headings": [{"headings_0": {"content": "Youth", "page": 96, "level": 2}}, {"headings_1": {"content": "40 | Kabaleega Parish Mutabazi Johnmary", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ruling", "metadata": {"headings": [{"headings_0": {"content": "Ruling", "page": 96, "level": 2}}, {"headings_1": {"content": "Youth", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \\| Kabaleega Parish Nabatanzi Victoria \nOpinion leader \n43 Masaaza Parish ' Babyesiza Antwanita", "metadata": {"headings": [{"headings_0": {"content": "Ruling", "page": 96, "level": 2}}, {"headings_1": {"content": "Youth", "page": 96, "level": 2}}, [{"headings_0": {"content": "Ruling", "page": 96, "level": 2}}, {"headings_1": {"content": "Youth", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Chairperson", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Ruling", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "44 ; Masaaza Parish Mukonyezi Winfred\u201c", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Ruling", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n45 Masaaza Parish Kyakuha Agnes \nWomen representative \n46 \\} Masaaza Parish Kyalisiima Asuma \nChairperson youth i \n47 Masaaza Parish Byaruhanga Jacob", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}, [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PWD", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 96, "level": 4}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48 Masaaza Parish Mary \n\\_ Kyakuha NRM", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 96, "level": 4}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}, [{"headings_0": {"content": "PWD", "page": 96, "level": 4}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Chairperson", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "PWD", "page": 96, "level": 4}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "49 Masaaza Parish Sanyu Sulaiman \nOpinion leader \n50 \\| Ruguuza Parish Kibuuka Peter", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "PWD", "page": 96, "level": 4}}, [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "PWD", "page": 96, "level": 4}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "PWD", "page": 96, "level": 4}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Chairperson", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\} \n92", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}, [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Did not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n. \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n\\_ Did not prepare parish priorities and action \n\\| plans for the FY 2022/2023 \n\u00a9 Did not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \\| plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \\| plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \n\\_ plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n\\_ Did not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \n\\_ plans for the FY 2022/2023 \n\\_ Did not prepare parish priorities and action plans for the FY 2022/2023 \n51 Ruguuza Parish Nalubobwe Peragia \\| secretary \n\\| \n: IE Me \\| \n52 Ruguuza \nParish Murumba Ibrahim PWD'S \n\\| Mi Be \na \n\\_ \n\\\\ \nj \n53 Ruguuza Parish Nasaka Edith \n\\| Eldery \n\\| Did not parish priorities and \\|", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}, [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prepare", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "action \nplans for the FY 2022/2023 \n: = \\|. \n\\_ = Did not prepare parish priorities and action \\| plans for the FY 2022/2023 \n\\_\\| \nDid not prepare parish priorities and action \n\\| plans for the FY 2022/2023 \n54 Ruguuza Parish Night Beatrice \n\\| \nWomen representative \nDid not prepare parish priorities and action \\| \\| \nplans for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}, [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "metadata": {"headings": [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Did not prepare parish priorities and \nplans for the FY 2022/2023 \n\\| NRM \\| I \n56 Ruguuza Parish \n\\| \n\\_\\_ A \nTomanya Evarest \nruling party \n\\| Did not prepare parish priorities and action \\| \n\\| \n\\| plans for the FY 2022/2023 \n57 Parish st \nKarangara Ssebayida James chairperson Ta \n\\| Did not prepare parish priorities and action \\| \n\\_\\| plans for the FY 2022/2023 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}, [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AL", "metadata": {"headings": [{"headings_0": {"content": "AL", "page": 97, "level": 3}}, {"headings_1": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 Karangara Parish \n\\| Mukisa \nFredrick or \\|", "metadata": {"headings": [{"headings_0": {"content": "AL", "page": 97, "level": 3}}, {"headings_1": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, [{"headings_0": {"content": "AL", "page": 97, "level": 3}}, {"headings_1": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Did not prepare parish \npriorities \nand Lisa action \n\\_plans for the FY 2022/2023 \n59 Resty \n\\| Karangara Parish \nNambogo \\| Women representative \\| \\| Did not prepare parish priorities and action \n\\| plans fe for the FY 2022/2023 \n\\| Karangara Parish \n60 William", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}, [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Youth \\_ \\| \nDid not prepare parish priorities and action \\|", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| \u2014 nn [ \n\\_\\_plans f for the FY 2022/2023 \n61 Karangara Parish Kiiza John \nDid not prepare parish priorities and action \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}, [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PWD", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 97, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \nI Karangara Parish \n= plans fi for the FY 2022/2023 \\| \n62", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 97, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 97, "level": 2}}, [{"headings_0": {"content": "PWD", "page": 97, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 97, "level": 2}}], [{"headings_0": {"content": "PWD", "page": 97, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 97, "level": 2}}], [{"headings_0": {"content": "PWD", "page": 97, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kasangaki Benard", "metadata": {"headings": [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NRM Ruling party \n\\| Did not prepare parish priorities and action \nplans for the FY 2022/2023 \n\\| \n63 4 Parish \\| \\| Karangara Mugenyi Vincent Opinion Leader \nDid not prepare parish priorities and action \\| \n~ 64 \\| Parish 4 asiimwe JohnBaptist . \n= \nre", "metadata": {"headings": [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}, [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kitaba", "metadata": {"headings": [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "chairperson \n\\| \n65 Parish : \\| Nakku Kitaba Prossy \nsecretary eee \n\\| \nParish rat = \\| \n\\| \n; \n66 Kitaba \nKisa Paul \nNRM Ruling party", "metadata": {"headings": [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 97, "level": 2}}, {"headings_1": {"content": "Kitaba", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n67 Kitaba \\| Sanyu Joseph youth \\| \n93 \nplans for the FY 2022/2023 \n\\| \n\\| Did not prepare parish priorities and action \\| plans for the FY 2022/2023 \n\\| \nDid not prepare parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}, [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "priorities", "metadata": {"headings": [{"headings_0": {"content": "priorities", "page": 97, "level": 2}}, {"headings_1": {"content": "Parish", "page": 97, "level": 4}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and action", "metadata": {"headings": [{"headings_0": {"content": "priorities", "page": 97, "level": 2}}, {"headings_1": {"content": "Parish", "page": 97, "level": 4}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Did not prepare parish priorities and son \nplans for the FY 2022/2023 \n\\| \n\\| Did not prepare parish priorities and action \\| plans for the FY 2022/2023 \n\\_\\_ \n68 Kitaba Parish King David \\| \ni \n69 Kitaba Parish . Namulondo Joyce", "metadata": {"headings": [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}, [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}], [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}], [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}], [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 98, "level": 2}}, {"headings_1": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \\_. on . \n70 \\| Kitaba Parish . Alituha Aloysious", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 98, "level": 2}}, {"headings_1": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PWD", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 98, "level": 2}}, {"headings_1": {"content": "BE", "page": 98, "level": 2}}], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Did not prepare parish priorities and action plans for the FY 2022/2023 \nwomen chairperson \n\\_ Did not prepare parish priorities and action \\_ plans for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 98, "level": 2}}, {"headings_1": {"content": "BE", "page": 98, "level": 2}}, [{"headings_0": {"content": "PWD", "page": 98, "level": 2}}, {"headings_1": {"content": "BE", "page": 98, "level": 2}}]], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion Leader", "metadata": {"headings": [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Did not prepare parish priorities and action plans for the FY 2022/2023 \n94 \nA endix 22: PDM SACCO Board \n\\| SN. Vote Name Parish Name Name of SACCO \\| \n\\| \n\\| Date of board Did board members fill", "metadata": {"headings": [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}, [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}], [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}], [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}], [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}]], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remarks", "metadata": {"headings": [{"headings_0": {"content": "Remarks", "page": 99, "level": 2}}, {"headings_1": {"content": "Opinion Leader", "page": 98, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "member", "metadata": {"headings": [{"headings_0": {"content": "member", "page": 99, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 99, "level": 2}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expression of interest \nappointment forms \\| \\| \n\\| \n\\| \\_\\_ \\_\\_ \\| \\| (Yes/No) \\| \n\\| \n1 \\| Kibaale DLG Kahyooro \n\\| Kahyoro Bwamiramira PDM \\| \n24/05/2022 \\| \nNo No expression of", "metadata": {"headings": [{"headings_0": {"content": "member", "page": 99, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 99, "level": 2}}, [{"headings_0": {"content": "member", "page": 99, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 99, "level": 2}}], [{"headings_0": {"content": "member", "page": 99, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 99, "level": 2}}], [{"headings_0": {"content": "member", "page": 99, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 99, "level": 2}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "SACCO LTD", "page": 99, "level": 1}}, {"headings_1": {"content": "member", "page": 99, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "interest form filled UL \n\\\\ \n. \n\\| \n7 \nnu \na \n2 Kibaale DLG Kibingo Kibingo Bwamiramira PDM 24/05/2022 No \nNo expression of \\| \n\\| \nteh re a \\| a eR \ninterest form filled et a \\| \n2 PR \\_\\_\\_\\| EN \n3 Kibaale DLG Kiribanga \n\\_ Kiribanga Bwamiramira PDM 24/05/2022 No \nNo expression of \\| \nIL SACCO LTD \\| \\| \\| \u201ainterest form filled \\| \\| \\| \nj", "metadata": {"headings": [{"headings_0": {"content": "SACCO LTD", "page": 99, "level": 1}}, {"headings_1": {"content": "member", "page": 99, "level": 1}}, [{"headings_0": {"content": "SACCO LTD", "page": 99, "level": 1}}, {"headings_1": {"content": "member", "page": 99, "level": 1}}], [{"headings_0": {"content": "SACCO LTD", "page": 99, "level": 1}}, {"headings_1": {"content": "member", "page": 99, "level": 1}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "metadata": {"headings": [{"headings_0": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 99, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No expression of PDM SACCO LTD \\|", "metadata": {"headings": [{"headings_0": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 99, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "blaterest:Fomm:Hlled", "metadata": {"headings": [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Kibaale DLG \n\u00e9 et \\| ae \n\\| \\| Nyamugura Nyamugura Kabasekende 27/05/2022 No \n\\| \n\\_ \nga ET Ne. \\| \n=; \nNo expression of \\| PSM SACCO LTD \\| \ninterest form filled \n6 Kibaale DLG \\| Kabaleega \n\\| \nKabalega Kibaale PDM 24/05/2022 No \n\\| \nNo expression of \\| \nbili \\_SACCOLTD \\| interest form filled KON 7 \\| psd \noe \n\\| \nhig \nI \n1 \ni \n\\|", "metadata": {"headings": [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}, [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibaale", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 99, "level": 2}}, {"headings_1": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Masaaza Masaaza Kibaale PDM SACCO 24/05/2022 No \nNo expression of \\| \\| LTD \\| \\_\\_\\| interest form filled \\| \n8 Kibaale DLG Ruguuza Ruguuza Kibaale PDM SACCO \\| 24/05/2022 \\| No \nNo expression of NE I EEE \\| \\_ Interest form filled \\| \nof \nEU \n9 Kibaale DLG Karangara Karangara Matale PDM 27/05/2022 \nei lene \\| rare CHEFS", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 99, "level": 2}}, {"headings_1": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, [{"headings_0": {"content": "Kibaale", "page": 99, "level": 2}}, {"headings_1": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 99, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 99, "level": 2}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No expression of \\| \n\\| SACCO- \ninterest form filled", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 99, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 99, "level": 2}}, [{"headings_0": {"content": "No", "page": 99, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 99, "level": 2}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|10", "metadata": {"headings": [{"headings_0": {"content": "|10", "page": 99, "level": 4}}, {"headings_1": {"content": "No", "page": 99, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nKibaale DLG Kitaba Kitaba Matale PDM SACCO 27/05/2022 \\| No \nNo expression of \\| \nEaster ce veh \niu \n\\| interest form filled \\| \n95", "metadata": {"headings": [{"headings_0": {"content": "|10", "page": 99, "level": 4}}, {"headings_1": {"content": "No", "page": 99, "level": 1}}, [{"headings_0": {"content": "|10", "page": 99, "level": 4}}, {"headings_1": {"content": "No", "page": 99, "level": 1}}], [{"headings_0": {"content": "|10", "page": 99, "level": 4}}, {"headings_1": {"content": "No", "page": 99, "level": 1}}], [{"headings_0": {"content": "|10", "page": 99, "level": 4}}, {"headings_1": {"content": "No", "page": 99, "level": 1}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A endix 23: SACCO Committees and Sub Committees", "metadata": {"headings": [{"headings_0": {"content": "A endix 23: SACCO Committees and Sub Committees", "page": 100, "level": 1}}, {"headings_1": {"content": "|10", "page": 99, "level": 4}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vote Name | Supervisory | Executive Loan Sub", "metadata": {"headings": [{"headings_0": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}, {"headings_1": {"content": "A endix 23: SACCO Committees and Sub Committees", "page": 100, "level": 1}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production sub Marketing sub \n' Business Finance and Remarks ' \n\\| \\| Committee committee Committee Committee Development investment sub \nName of \\\\ committee \n' \n: \ni \nSACCO \\} \nservices sub Committee ' \n\\_ \nCommittee \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}, {"headings_1": {"content": "A endix 23: SACCO Committees and Sub Committees", "page": 100, "level": 1}}, [{"headings_0": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}, {"headings_1": {"content": "A endix 23: SACCO Committees and Sub Committees", "page": 100, "level": 1}}], [{"headings_0": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}, {"headings_1": {"content": "A endix 23: SACCO Committees and Sub Committees", "page": 100, "level": 1}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "metadata": {"headings": [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i . \\| ' \n1 \ncommit Constitu , commit \\| Constitu commit Constitu commit \nConstitu commit Constitu commit Constitu commit \\| \n\\| Constitu \u2018 j \n4 ted? tee \\| ted? tee i ted? tee ted? tee ted? tee ted? tee ted? tee \\| \n\\| , \n(yes/No \\| operati \\| (yes/No operati (yes/No operati (yes/No operati \n\\| \n\\| (yes/No operati (yes/No operati (yes/No operati \\| \n\u00a9 \nonal? ) onal? onal? i) onal? ) onal? ) onal? ) \u00bb onal? \n\u201a \n\\_ (operati (operati (operati \\| (operati (operati : (operati (operati \n\\| \n\\| \n\\| onal \u201a onalor onal or onal or onalor onal or \\_ onal or \nor \n\\| Not Not Not Not Not Not - Not \n- \n\\| operati \\| operati operati operati operati operati operati \n\\_ onal) onal) on) onal) onal) onal) onal) Kibaal \\| Kahyoro Yes ' No \nYes Yes Yes No : No No No No No No non-functional \\| \n\\|e DLG Bwamira \\|", "metadata": {"headings": [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}, [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}], [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}], [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}], [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 100, "level": 2}}, {"headings_1": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 100, "level": 2}}, {"headings_1": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mira", "metadata": {"headings": [{"headings_0": {"content": "mira", "page": 100, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committee,", "metadata": {"headings": [{"headings_0": {"content": "committee,", "page": 100, "level": 2}}, {"headings_1": {"content": "mira", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM \\| production,", "metadata": {"headings": [{"headings_0": {"content": "committee,", "page": 100, "level": 2}}, {"headings_1": {"content": "mira", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 100, "level": 3}}, {"headings_1": {"content": "committee,", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "marketing, business \\| \nLTD \ndevelopment, \ni \nfinance and \\|", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 100, "level": 3}}, {"headings_1": {"content": "committee,", "page": 100, "level": 2}}, [{"headings_0": {"content": "SACCO", "page": 100, "level": 3}}, {"headings_1": {"content": "committee,", "page": 100, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 100, "level": 3}}, {"headings_1": {"content": "committee,", "page": 100, "level": 2}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "investment", "metadata": {"headings": [{"headings_0": {"content": "investment", "page": 100, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 100, "level": 3}}, {"headings_1": {"content": "investment", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". Kibaal Kibingo ; Yes / No 2,77 Yes \\| Yes Yes No No eDLG Bwamira \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 100, "level": 3}}, {"headings_1": {"content": "investment", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mira", "metadata": {"headings": [{"headings_0": {"content": "mira", "page": 100, "level": 3}}, {"headings_1": {"content": "sub", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "mira", "page": 100, "level": 3}}, {"headings_1": {"content": "sub", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "committees", "metadata": {"headings": [{"headings_0": {"content": "committees", "page": 100, "level": 1}}, {"headings_1": {"content": "mira", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No No No No No non-functional", "metadata": {"headings": [{"headings_0": {"content": "committees", "page": 100, "level": 1}}, {"headings_1": {"content": "mira", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 100, "level": 2}}, {"headings_1": {"content": "committees", "page": 100, "level": 1}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committee,", "metadata": {"headings": [{"headings_0": {"content": "committee,", "page": 100, "level": 2}}, {"headings_1": {"content": "supervisory", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production,", "metadata": {"headings": [{"headings_0": {"content": "production,", "page": 100, "level": 2}}, {"headings_1": {"content": "committee,", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO marketing, business LTD", "metadata": {"headings": [{"headings_0": {"content": "production,", "page": 100, "level": 2}}, {"headings_1": {"content": "committee,", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "finance \nand \ninvestment \nsub \ncommittees \n\u201a Kibaal \\| Kiribang Yes No Yes Yes Yes Yes No No No No No No No No non-functional \\| \n\\_ \n@DLG a supervisory \\| \\| committee, Bwamira \\| \n\\| mira production, \n' PDM \nmarketing, business \u0131 SACCO development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}, [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 100, "level": 3}}, {"headings_1": {"content": "development,", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "finance and \\| \ninvestment", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 100, "level": 3}}, {"headings_1": {"content": "development,", "page": 100, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 100, "level": 3}}, {"headings_1": {"content": "development,", "page": 100, "level": 2}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 100, "level": 3}}, {"headings_1": {"content": "LTD", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committees", "metadata": {"headings": [{"headings_0": {"content": "committees", "page": 100, "level": 1}}, {"headings_1": {"content": "sub", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "96 \n\\| \u2018Kibaal \\| Kabasek \nYes No Yes No non-functional", "metadata": {"headings": [{"headings_0": {"content": "committees", "page": 100, "level": 1}}, {"headings_1": {"content": "sub", "page": 100, "level": 3}}, [{"headings_0": {"content": "committees", "page": 100, "level": 1}}, {"headings_1": {"content": "sub", "page": 100, "level": 3}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| eDLG ende", "metadata": {"headings": [{"headings_0": {"content": "| eDLG ende", "page": 101, "level": 2}}, {"headings_1": {"content": "committees", "page": 100, "level": 1}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "| eDLG ende", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Kabasek committee,", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "| eDLG ende", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | ende", "metadata": {"headings": [{"headings_0": {"content": "| | ende", "page": 101, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production, \n\\| PDM \nmarketing, business \\| SACCO development, \\| LTD \nfinance and \\| \n\\| \n\\| investment sub \\| \\| committees ne \nnn \n\\| Kibaal Nyamug \nnon-functional \n\\| eDLG ura \nsupervisory \n\\| Kabasek committee,", "metadata": {"headings": [{"headings_0": {"content": "| | ende", "page": 101, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ende", "metadata": {"headings": [{"headings_0": {"content": "ende", "page": 101, "level": 3}}, {"headings_1": {"content": "| | ende", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production, \n\\| PSM \nmarketing, business \\| SACCO development, LTD finance and \\| \\| \ninvestment sub I \\| committees \\| Kibaal Kabaleg Yes \nnon-functional \n\\| eDLG a", "metadata": {"headings": [{"headings_0": {"content": "ende", "page": 101, "level": 3}}, {"headings_1": {"content": "| | ende", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "ende", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| Kibaale \\| \\| PDM", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "ende", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "committee,", "metadata": {"headings": [{"headings_0": {"content": "committee,", "page": 101, "level": 2}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production, \n\\| \\| SACCO \nmarketing, business \\| + \n\\| \\| LTD \ndevelopment, j \\| i \nfinance and", "metadata": {"headings": [{"headings_0": {"content": "committee,", "page": 101, "level": 2}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 101, "level": 1}}, {"headings_1": {"content": "committee,", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "investment sub \\| fo 1 committees \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 101, "level": 1}}, {"headings_1": {"content": "committee,", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibaal Masaaza", "metadata": {"headings": [{"headings_0": {"content": "Kibaal Masaaza", "page": 101, "level": 1}}, {"headings_1": {"content": "| |", "page": 101, "level": 1}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "non-functional = \\| eDLG Kibaale \nsupervisory", "metadata": {"headings": [{"headings_0": {"content": "Kibaal Masaaza", "page": 101, "level": 1}}, {"headings_1": {"content": "| |", "page": 101, "level": 1}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "PDM", "page": 101, "level": 3}}, {"headings_1": {"content": "Kibaal Masaaza", "page": 101, "level": 1}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committee,", "metadata": {"headings": [{"headings_0": {"content": "committee,", "page": 101, "level": 2}}, {"headings_1": {"content": "PDM", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 101, "level": 3}}, {"headings_1": {"content": "committee,", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production, \nLTD marketing, business", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 101, "level": 3}}, {"headings_1": {"content": "committee,", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "finance", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 101, "level": 3}}, {"headings_1": {"content": "development,", "page": 101, "level": 1}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| investment sub \\| I \\| \\| committees Kibaal Ruguuza Yes No \n\\| No No non-functional eDLG \\| Kibaale", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 101, "level": 3}}, {"headings_1": {"content": "development,", "page": 101, "level": 1}}, [{"headings_0": {"content": "and", "page": 101, "level": 3}}, {"headings_1": {"content": "development,", "page": 101, "level": 1}}]], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "and", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PDM committee, \\| SACCO production, \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "and", "page": 101, "level": 3}}, [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "and", "page": 101, "level": 3}}]], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | LTD", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 101, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "marketing, business \\|", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 101, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "| | LTD", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| \nfinance and \\| investment sub Le. ak. committees \n97 \nKibaal Karanga Yes \\| No Yes Yes Yes Yes No No No No No ' No No No non-functional \\| \n\\| \n\\| \ne DLG \u0131 ra", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "| | LTD", "page": 101, "level": 3}}, [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "| | LTD", "page": 101, "level": 3}}], [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "| | LTD", "page": 101, "level": 3}}]], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 102, "level": 2}}, {"headings_1": {"content": "development,", "page": 101, "level": 1}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Matale committee,", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 102, "level": 2}}, {"headings_1": {"content": "development,", "page": 101, "level": 1}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "PDM", "page": 102, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 102, "level": 2}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production,", "metadata": {"headings": [{"headings_0": {"content": "production,", "page": 102, "level": 2}}, {"headings_1": {"content": "PDM", "page": 102, "level": 3}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", SACCO \nmarketing, business \n\\| development,", "metadata": {"headings": [{"headings_0": {"content": "production,", "page": 102, "level": 2}}, {"headings_1": {"content": "PDM", "page": 102, "level": 3}}, [{"headings_0": {"content": "production,", "page": 102, "level": 2}}, {"headings_1": {"content": "PDM", "page": 102, "level": 3}}]], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "finance", "metadata": {"headings": [{"headings_0": {"content": "finance", "page": 102, "level": 3}}, {"headings_1": {"content": "production,", "page": 102, "level": 2}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 102, "level": 3}}, {"headings_1": {"content": "finance", "page": 102, "level": 3}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "investment", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 102, "level": 3}}, {"headings_1": {"content": "finance", "page": 102, "level": 3}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 102, "level": 3}}, {"headings_1": {"content": "and", "page": 102, "level": 3}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committees", "metadata": {"headings": [{"headings_0": {"content": "committees", "page": 102, "level": 3}}, {"headings_1": {"content": "sub", "page": 102, "level": 3}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibaal \\| Kitaba \\| Yes ' No ' Yes Yes \\| Yes Yes No No No No No No No No non-functional e DLG \\_ Matale", "metadata": {"headings": [{"headings_0": {"content": "committees", "page": 102, "level": 3}}, {"headings_1": {"content": "sub", "page": 102, "level": 3}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 102, "level": 2}}, {"headings_1": {"content": "committees", "page": 102, "level": 3}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM \ncommittee, \n. SACCO production, marketing, business", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 102, "level": 2}}, {"headings_1": {"content": "committees", "page": 102, "level": 3}}, [{"headings_0": {"content": "supervisory", "page": 102, "level": 2}}, {"headings_1": {"content": "committees", "page": 102, "level": 3}}]], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 102, "level": 2}}, {"headings_1": {"content": "supervisory", "page": 102, "level": 2}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "finance \nand \ninvestment", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 102, "level": 2}}, {"headings_1": {"content": "supervisory", "page": 102, "level": 2}}, [{"headings_0": {"content": "development,", "page": 102, "level": 2}}, {"headings_1": {"content": "supervisory", "page": 102, "level": 2}}]], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 102, "level": 3}}, {"headings_1": {"content": "development,", "page": 102, "level": 2}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committees \n98 \n66", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 102, "level": 3}}, {"headings_1": {"content": "development,", "page": 102, "level": 2}}, [{"headings_0": {"content": "sub", "page": 102, "level": 3}}, {"headings_1": {"content": "development,", "page": 102, "level": 2}}], [{"headings_0": {"content": "sub", "page": 102, "level": 3}}, {"headings_1": {"content": "development,", "page": 102, "level": 2}}]], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le _ a", "metadata": {"headings": [{"headings_0": {"content": "Le _ a", "page": 103, "level": 2}}, {"headings_1": {"content": "sub", "page": 102, "level": 3}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 103, "level": 2}}, {"headings_1": {"content": "Le _ a", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 103, "level": 2}}, {"headings_1": {"content": "Le _ a", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "un Ha sw)", "metadata": {"headings": [{"headings_0": {"content": "un Ha sw)", "page": 103, "level": 1}}, {"headings_1": {"content": "oe", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~~ Ss WINSIVW ese \\| \u2014\u2014s\u00ab\u00e9OTIC \nFTV \\| OF \na Ei re \\| \u201c910 6z \nBE a \\| swab Wad VWVAYONW VONVMIYSWAN VAIGWIZID", "metadata": {"headings": [{"headings_0": {"content": "un Ha sw)", "page": 103, "level": 1}}, {"headings_1": {"content": "oe", "page": 103, "level": 2}}, [{"headings_0": {"content": "un Ha sw)", "page": 103, "level": 1}}, {"headings_1": {"content": "oe", "page": 103, "level": 2}}], [{"headings_0": {"content": "un Ha sw)", "page": 103, "level": 1}}, {"headings_1": {"content": "oe", "page": 103, "level": 2}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VAIEWIZEI", "metadata": {"headings": [{"headings_0": {"content": "VAIEWIZEI", "page": 103, "level": 1}}, {"headings_1": {"content": "un Ha sw)", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 91a aTvvan\u0131 \\| 87", "metadata": {"headings": [{"headings_0": {"content": "VAIEWIZEI", "page": 103, "level": 1}}, {"headings_1": {"content": "un Ha sw)", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EN | N", "metadata": {"headings": [{"headings_0": {"content": "EN | N", "page": 103, "level": 3}}, {"headings_1": {"content": "VAIEWIZEI", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"ALT O99VS ad VMEVWVAN \nVONVMIWIVAN ONG SIvvEDI Zz \\| Posuzor 30N \\| \non \nALT O99VS WAdILSTWVaDI VzANONa \\| vznnana \\| 1d TaD 9Z \\| = ; a9 \n= OYOOAHWSI \\| = VS Wad VAINVAINVME ONOOAHY)", "metadata": {"headings": [{"headings_0": {"content": "EN | N", "page": 103, "level": 3}}, {"headings_1": {"content": "VAIEWIZEI", "page": 103, "level": 1}}, [{"headings_0": {"content": "EN | N", "page": 103, "level": 3}}, {"headings_1": {"content": "VAIEWIZEI", "page": 103, "level": 1}}], [{"headings_0": {"content": "EN | N", "page": 103, "level": 3}}, {"headings_1": {"content": "VAIEWIZEI", "page": 103, "level": 1}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| on I a [ QLT ODOVS Wdd VWVAWI VANDIN |", "metadata": {"headings": [{"headings_0": {"content": "| on I a [ QLT ODOVS Wdd VWVAWI VANDIN |", "page": 103, "level": 1}}, {"headings_1": {"content": "EN | N", "page": 103, "level": 3}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn JIAFIwvaDi SZ", "metadata": {"headings": [{"headings_0": {"content": "nn JIAFIwvaDi SZ", "page": 103, "level": 1}}, {"headings_1": {"content": "| on I a [ QLT ODOVS Wdd VWVAWI VANDIN |", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "510 FIvvaDi Vz \\| BestiaOrT ON FT \n\\| \na nad Isvanny) 910 \u20acZ \na \\_AL1 O9VS \nI/LFTWvaDI \\| Isvannwi JiwvaDi", "metadata": {"headings": [{"headings_0": {"content": "nn JIAFIwvaDi SZ", "page": 103, "level": 1}}, {"headings_1": {"content": "| on I a [ QLT ODOVS Wdd VWVAWI VANDIN |", "page": 103, "level": 1}}, [{"headings_0": {"content": "nn JIAFIwvaDi SZ", "page": 103, "level": 1}}, {"headings_1": {"content": "| on I a [ QLT ODOVS Wdd VWVAWI VANDIN |", "page": 103, "level": 1}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en ee", "metadata": {"headings": [{"headings_0": {"content": "en ee", "page": 103, "level": 2}}, {"headings_1": {"content": "nn JIAFIwvaDi SZ", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "en ee", "page": 103, "level": 2}}, {"headings_1": {"content": "nn JIAFIwvaDi SZ", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ALT OD9VS Wad IIVLYW AIDINDIISIVA | JVAYNANASIVY| HTas\u0131yvan zz", "metadata": {"headings": [{"headings_0": {"content": "ALT OD9VS Wad IIVLYW AIDINDIISIVA | JVAYNANASIVY| HTas\u0131yvan zz", "page": 103, "level": 1}}, {"headings_1": {"content": "en ee", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Peso \u2014", "metadata": {"headings": [{"headings_0": {"content": "Peso \u2014", "page": 103, "level": 3}}, {"headings_1": {"content": "ALT OD9VS Wad IIVLYW AIDINDIISIVA | JVAYNANASIVY| HTas\u0131yvan zz", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r ALT VMAVWVAN \nO99VS Wad \nWZOSI WZ091\\| \u2018S10 JWWWADI \\| Fz", "metadata": {"headings": [{"headings_0": {"content": "Peso \u2014", "page": 103, "level": 3}}, {"headings_1": {"content": "ALT OD9VS Wad IIVLYW AIDINDIISIVA | JVAYNANASIVY| HTas\u0131yvan zz", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| N", "metadata": {"headings": [{"headings_0": {"content": "| N", "page": 103, "level": 4}}, {"headings_1": {"content": "Peso \u2014", "page": 103, "level": 3}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GL1 TIWaIN Oz \nOODVS Wd OGNVSSAN VLVOVINW \\| vVIvOVINW\\| Td \n\\| \n[onen] on", "metadata": {"headings": [{"headings_0": {"content": "| N", "page": 103, "level": 4}}, {"headings_1": {"content": "Peso \u2014", "page": 103, "level": 3}}, [{"headings_0": {"content": "| N", "page": 103, "level": 4}}, {"headings_1": {"content": "Peso \u2014", "page": 103, "level": 3}}], [{"headings_0": {"content": "| N", "page": 103, "level": 4}}, {"headings_1": {"content": "Peso \u2014", "page": 103, "level": 3}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 103, "level": 1}}, {"headings_1": {"content": "| N", "page": 103, "level": 4}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ALT O90VS IIWLVW \\| VEVONVUY\\| Wad VAVONWAWN \n\u00abSTG T1vvaDI 6F N WAd sr \n\\| Q.L1 O9IVS VAINVAINVME TIVEDI \\| iva \\| SIas\u0131vvan\u0131 \\| \\| PasueorT ION = AL \na \nO90VS Wad OONVana VOIaMY \nVvoa3Mg STG TTA ZT \\|", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 103, "level": 1}}, {"headings_1": {"content": "| N", "page": 103, "level": 4}}, [{"headings_0": {"content": "ee", "page": 103, "level": 1}}, {"headings_1": {"content": "| N", "page": 103, "level": 4}}], [{"headings_0": {"content": "ee", "page": 103, "level": 1}}, {"headings_1": {"content": "| N", "page": 103, "level": 4}}], [{"headings_0": {"content": "ee", "page": 103, "level": 1}}, {"headings_1": {"content": "| N", "page": 103, "level": 4}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 103, "level": 1}}, {"headings_1": {"content": "ee", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Eu = ! 111 09945 \nse VAINVSINVME VONVERID! \\| \\| SIaa\u0131vvani \ndd OaNVa3AN VENVADI VENVAD \\| or", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 103, "level": 1}}, {"headings_1": {"content": "ee", "page": 103, "level": 1}}, [{"headings_0": {"content": "ee", "page": 103, "level": 1}}, {"headings_1": {"content": "ee", "page": 103, "level": 1}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[SER a\u201d", "metadata": {"headings": [{"headings_0": {"content": "[SER a\u201d", "page": 103, "level": 1}}, {"headings_1": {"content": "ee", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a eae S WAd VONVANIDI S10 FIWvaD! St \\| eee ON \n5 \u2014 \nWd VMYVWVAN OGNOWY OCNOWY\u00bb \\| 91a F1vvan\u0131 \\| YT \\|", "metadata": {"headings": [{"headings_0": {"content": "[SER a\u201d", "page": 103, "level": 1}}, {"headings_1": {"content": "ee", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le Ben", "metadata": {"headings": [{"headings_0": {"content": "Le Ben", "page": 103, "level": 2}}, {"headings_1": {"content": "[SER a\u201d", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oh", "metadata": {"headings": [{"headings_0": {"content": "oh", "page": 103, "level": 2}}, {"headings_1": {"content": "Le Ben", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GL1 ODDVS WGd SUTHIZVIVAM FAIHIZWIVAN SUTHIZW VA O10 F1vvaDi ET", "metadata": {"headings": [{"headings_0": {"content": "GL1 ODDVS WGd SUTHIZVIVAM FAIHIZWIVAN SUTHIZW VA O10 F1vvaDi ET", "page": 103, "level": 2}}, {"headings_1": {"content": "oh", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ln TEN", "metadata": {"headings": [{"headings_0": {"content": "ln TEN", "page": 103, "level": 1}}, {"headings_1": {"content": "GL1 ODDVS WGd SUTHIZVIVAM FAIHIZWIVAN SUTHIZW VA O10 F1vvaDi ET", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u T CUT OOOWS WOd STVLVW \\| \nOLFDNSIDI Olasna\u0131m \\| S1as\u0131wani\\|zr", "metadata": {"headings": [{"headings_0": {"content": "ln TEN", "page": 103, "level": 1}}, {"headings_1": {"content": "GL1 ODDVS WGd SUTHIZVIVAM FAIHIZWIVAN SUTHIZW VA O10 F1vvaDi ET", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\| OVS VOW) DIA aTVvan\u0131 TI", "metadata": {"headings": [{"headings_0": {"content": "ln TEN", "page": 103, "level": 1}}, {"headings_1": {"content": "GL1 ODDVS WGd SUTHIZVIVAM FAIHIZWIVAN SUTHIZW VA O10 F1vvaDi ET", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "a2 Wad VAINVAINVAMA \\| \\_VAVWIDI", "metadata": {"headings": [{"headings_0": {"content": "ln TEN", "page": 103, "level": 1}}, {"headings_1": {"content": "GL1 ODDVS WGd SUTHIZVIVAM FAIHIZWIVAN SUTHIZW VA O10 F1vvaDi ET", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PEST ION | a DOVS WAd VANNYVWVAN TANWAN \\ \u2014_TANVAN| _", "metadata": {"headings": [{"headings_0": {"content": "PEST ION | a DOVS WAd VANNYVWVAN TANWAN \\ \u2014_TANVAN| _", "page": 103, "level": 1}}, {"headings_1": {"content": "ln TEN", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nSras\u0131wvan \\|or", "metadata": {"headings": [{"headings_0": {"content": "PEST ION | a DOVS WAd VANNYVWVAN TANWAN \\ \u2014_TANVAN| _", "page": 103, "level": 1}}, {"headings_1": {"content": "ln TEN", "page": 103, "level": 1}}, [{"headings_0": {"content": "PEST ION | a DOVS WAd VANNYVWVAN TANWAN \\ \u2014_TANVAN| _", "page": 103, "level": 1}}, {"headings_1": {"content": "ln TEN", "page": 103, "level": 1}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Semen [TT", "metadata": {"headings": [{"headings_0": {"content": "Semen [TT", "page": 103, "level": 1}}, {"headings_1": {"content": "PEST ION | a DOVS WAd VANNYVWVAN TANWAN \\ \u2014_TANVAN| _", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n= \nee Wad VONNSWWVAN ONOO9OLNd ONOOSOMd \\_\\_HIaF\u0131VvaDi 6 posussr\u0131 on \\| \n\u2014 i Qd SIaaTWvaD 8", "metadata": {"headings": [{"headings_0": {"content": "Semen [TT", "page": 103, "level": 1}}, {"headings_1": {"content": "PEST ION | a DOVS WAd VANNYVWVAN TANWAN \\ \u2014_TANVAN| _", "page": 103, "level": 1}}, [{"headings_0": {"content": "Semen [TT", "page": 103, "level": 1}}, {"headings_1": {"content": "PEST ION | a DOVS WAd VANNYVWVAN TANWAN \\ \u2014_TANVAN| _", "page": 103, "level": 1}}], [{"headings_0": {"content": "Semen [TT", "page": 103, "level": 1}}, {"headings_1": {"content": "PEST ION | a DOVS WAd VANNYVWVAN TANWAN \\ \u2014_TANVAN| _", "page": 103, "level": 1}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "un.", "metadata": {"headings": [{"headings_0": {"content": "un.", "page": 103, "level": 3}}, {"headings_1": {"content": "Semen [TT", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ET + OGNYOVWWMY \\| OGNVDVWWM \\| \nnn VMAVINVAN VMAVWVAN \\| VMAVWVAN", "metadata": {"headings": [{"headings_0": {"content": "un.", "page": 103, "level": 3}}, {"headings_1": {"content": "Semen [TT", "page": 103, "level": 1}}, [{"headings_0": {"content": "un.", "page": 103, "level": 3}}, {"headings_1": {"content": "Semen [TT", "page": 103, "level": 1}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| N on", "metadata": {"headings": [{"headings_0": {"content": "| N on", "page": 103, "level": 1}}, {"headings_1": {"content": "un.", "page": 103, "level": 3}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sa aTWvaDi|z", "metadata": {"headings": [{"headings_0": {"content": "Sa aTWvaDi|z", "page": 103, "level": 2}}, {"headings_1": {"content": "| N on", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ge ane", "metadata": {"headings": [{"headings_0": {"content": "ge ane", "page": 103, "level": 2}}, {"headings_1": {"content": "Sa aTWvaDi|z", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nWAdAANDIISWAWI VAINDNWVAN \\| VENONWWAN\\| \n\u2018STG Twa! 9 DSH ICH on OO0VS OONvand \\| Wd OONVana", "metadata": {"headings": [{"headings_0": {"content": "ge ane", "page": 103, "level": 2}}, {"headings_1": {"content": "Sa aTWvaDi|z", "page": 103, "level": 2}}, [{"headings_0": {"content": "ge ane", "page": 103, "level": 2}}, {"headings_1": {"content": "Sa aTWvaDi|z", "page": 103, "level": 2}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OONVaNs", "metadata": {"headings": [{"headings_0": {"content": "OONVaNs", "page": 103, "level": 2}}, {"headings_1": {"content": "ge ane", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| | |.", "metadata": {"headings": [{"headings_0": {"content": "| | |.", "page": 103, "level": 1}}, {"headings_1": {"content": "OONVaNs", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SIa ITwvan\u0131 \\| S Pasueor JON", "metadata": {"headings": [{"headings_0": {"content": "| | |.", "page": 103, "level": 1}}, {"headings_1": {"content": "OONVaNs", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 103, "level": 4}}, {"headings_1": {"content": "| | |.", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AI OOIVS WAd VANNYYWVAN O90AD! 0508 S10 FwaDi \\|v \\|", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 103, "level": 4}}, {"headings_1": {"content": "| | |.", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TH", "metadata": {"headings": [{"headings_0": {"content": "TH", "page": 103, "level": 1}}, {"headings_1": {"content": "an", "page": 103, "level": 4}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "TH", "page": 103, "level": 1}}, {"headings_1": {"content": "an", "page": 103, "level": 4}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 103, "level": 3}}, {"headings_1": {"content": "TH", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GL ODDVS Wd WWW IZIGNISD) TZIONISDI \u201810 sway \u20ac oo \\| ALT OIIVS WAd OANVE3AN \\_ \nen ar obs \\| \\| \n\\| \nVSVaDI WSWeDI \\| 91d = =", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 103, "level": 3}}, {"headings_1": {"content": "TH", "page": 103, "level": 1}}, [{"headings_0": {"content": "on", "page": 103, "level": 3}}, {"headings_1": {"content": "TH", "page": 103, "level": 1}}], [{"headings_0": {"content": "on", "page": 103, "level": 3}}, {"headings_1": {"content": "TH", "page": 103, "level": 1}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "waa wr vaRnrona wasinnong ova sWEDI", "metadata": {"headings": [{"headings_0": {"content": "waa wr vaRnrona wasinnong ova sWEDI", "page": 103, "level": 2}}, {"headings_1": {"content": "on", "page": 103, "level": 3}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| (on7/S\u00aeA) 29T0z Pe S\u0131opuaj | |", "metadata": {"headings": [{"headings_0": {"content": "| (on7/S\u00aeA) 29T0z Pe S\u0131opuaj | |", "page": 103, "level": 1}}, {"headings_1": {"content": "waa wr vaRnrona wasinnong ova sWEDI", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Aaduow SUOINSUT SDUCULJOIDI IA) \\|", "metadata": {"headings": [{"headings_0": {"content": "| (on7/S\u00aeA) 29T0z Pe S\u0131opuaj | |", "page": 103, "level": 1}}, {"headings_1": {"content": "waa wr vaRnrona wasinnong ova sWEDI", "page": 103, "level": 2}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 103, "level": 1}}, {"headings_1": {"content": "| (on7/S\u00aeA) 29T0z Pe S\u0131opuaj | |", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SHHewsy epun peseysibe1 OODVS eu\\} St \\| \n02255 owen \\| ne we sue \nSwen BOA \\| \u2018NS \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 103, "level": 1}}, {"headings_1": {"content": "| (on7/S\u00aeA) 29T0z Pe S\u0131opuaj | |", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "use", "metadata": {"headings": [{"headings_0": {"content": "use", "page": 103, "level": 2}}, {"headings_1": {"content": "| |", "page": 103, "level": 1}}], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nPY Siepus7 AuoW SUOIINIASUT \nSUCUIJOIOI SU\\} Jopun SODDVS \nIdd xipueddy \\| JO Dulsusar] vz \n~ pasuadl] JON \npasuacr] JON \nON \\_ \npasuaar] ION", "metadata": {"headings": [{"headings_0": {"content": "use", "page": 103, "level": 2}}, {"headings_1": {"content": "| |", "page": 103, "level": 1}}, [{"headings_0": {"content": "use", "page": 103, "level": 2}}, {"headings_1": {"content": "| |", "page": 103, "level": 1}}], [{"headings_0": {"content": "use", "page": 103, "level": 2}}, {"headings_1": {"content": "| |", "page": 103, "level": 1}}]], "page": 103, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "use", "page": 103, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pasusdl] JON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "use", "page": 103, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a9 \npasuadr] JON Trap pasuaar] JON \nON pasueor] ON \nON \\_ pasusd'y JON \nON pasuacr] ION oN \\| pasua'y JON \nON pasuad'] JON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}, [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}]], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| pasuadry JON \nON pasuadi] 10N ON \\| pasuadl] ION \nON pasuear] ION", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}, [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}]], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pasuacr] JON \nON pasuadry JON a \\_ pasusor] ION", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}, [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}]], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| pasuaol] JON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GH", "metadata": {"headings": [{"headings_0": {"content": "GH", "page": 104, "level": 1}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| pasuacr] JON \nON \\| pasuaor] JON", "metadata": {"headings": [{"headings_0": {"content": "GH", "page": 104, "level": 1}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 1}}, {"headings_1": {"content": "GH", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pasuadl] JON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 1}}, {"headings_1": {"content": "GH", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". pasua9l ION \na \\| PasUS9r JON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 1}}, [{"headings_0": {"content": "ON", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 1}}]], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 1}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pasua9l] JON ar ' \npasuaor] JON ON pesueor ION", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 104, "level": 1}}, {"headings_1": {"content": "ON", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "00T", "metadata": {"headings": [{"headings_0": {"content": "00T", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_AL1 WAd YVWVAVONW VWVAVONN \\| VWVYVONW \\_ \nOIIVS 91a I1Vvan", "metadata": {"headings": [{"headings_0": {"content": "00T", "page": 104, "level": 2}}, {"headings_1": {"content": "ON", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ci", "metadata": {"headings": [{"headings_0": {"content": "Ci", "page": 104, "level": 1}}, {"headings_1": {"content": "00T", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nGL1 OODDVS Wdd VENVANI VWILNVM \\| VWALNVM 91a a1vva \\| 9S ai ODDVS Wdd VWIVEVONW VANALD VWANLDI 91a F1vvaD\u0131 SS QL1 OIIVS WAd D/L VANNYVWYWAN VANNAVWVAN \\| ON 97a Jian vs A. OIIVS WAd VENVAYY VENVAWI \\| VENVAWI \na Sid ava \\|", "metadata": {"headings": [{"headings_0": {"content": "Ci", "page": 104, "level": 1}}, {"headings_1": {"content": "00T", "page": 104, "level": 2}}, [{"headings_0": {"content": "Ci", "page": 104, "level": 1}}, {"headings_1": {"content": "00T", "page": 104, "level": 2}}]], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 104, "level": 2}}, {"headings_1": {"content": "Ci", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "au o00VvS WAd JANIMISVAVN JANINISVIVM JANSNISVEVN 91d aWVED zs AL OIIVS WAd IAWISYWN vA3aIHDI ve3aHHN O10 ava TS QL1 OD9VS Wdd VINVAW OLOSDI \\| OLOSIy 910 away 0s GL1 ODDVS WGd ISWISVY IZOSY", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 104, "level": 2}}, {"headings_1": {"content": "Ci", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| IZOSW |", "metadata": {"headings": [{"headings_0": {"content": "| IZOSW |", "page": 104, "level": 1}}, {"headings_1": {"content": "es", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sid sway \nG11 ODDVS Wdd OGNVESAy IZPIWWSD IZIIWVSDI 910 Jal \\| 8v G11 ODDVS Wad VWVAVONW VAVUI \\| VAYWI JIa FIvvam Lv \\|", "metadata": {"headings": [{"headings_0": {"content": "| IZOSW |", "page": 104, "level": 1}}, {"headings_1": {"content": "es", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "all", "metadata": {"headings": [{"headings_0": {"content": "all", "page": 104, "level": 2}}, {"headings_1": {"content": "| IZOSW |", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ODDVS Wdd I/L VNNAVWVAN AAVYM IZANOLD IZANOLDI 97a FIVvvaN ov G11 ODDVS Wd TaWISvy \nVANIANYW \\_\\_ HIIA VANIANVW FIVvaD\u0131 Sv Q1L1 ODDVS Wad Al VANNAVWVAN IA33aD! \\| 1a33gDI 97a FIIvvaD ww AL OIVS WAd IAWISWM VANNODI VONNOI 9a IIvvaDi er", "metadata": {"headings": [{"headings_0": {"content": "all", "page": 104, "level": 2}}, {"headings_1": {"content": "| IZOSW |", "page": 104, "level": 1}}, [{"headings_0": {"content": "all", "page": 104, "level": 2}}, {"headings_1": {"content": "| IZOSW |", "page": 104, "level": 1}}]], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 104, "level": 1}}, {"headings_1": {"content": "all", "page": 104, "level": 2}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \nODIVS Wd I/L VANNAVWVAN QUVM S1331VN \\| 313311 91a IIVVal \\| cv FNNISNA \\| DINISNa \\_ tr OIIVS WAd OANVEIAN \n1d swab \nALT 09IVS WAd VANNYYWVAN VANNAVWVAN VANNYVWYAN oid FIVvaN \u201aor \u2014 \nA. OIIVS WAd IL ITVVaDI VZWVSvW VZWVSvW S10 FIVE)", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 104, "level": 1}}, {"headings_1": {"content": "all", "page": 104, "level": 2}}, [{"headings_0": {"content": "al", "page": 104, "level": 1}}, {"headings_1": {"content": "all", "page": 104, "level": 2}}]], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6E", "metadata": {"headings": [{"headings_0": {"content": "6E", "page": 104, "level": 1}}, {"headings_1": {"content": "al", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nC11 OODVS Wdd SYIHIZWIVAN OGNVOVWYM OaNvOYWvMmA 910 JIvvaI \\| se", "metadata": {"headings": [{"headings_0": {"content": "6E", "page": 104, "level": 1}}, {"headings_1": {"content": "al", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11 OD0VS Wdd ODNVANE NCNM NECNODI 91a IIvvaDi LE", "metadata": {"headings": [{"headings_0": {"content": "11 OD0VS Wdd ODNVANE NCNM NECNODI 91a IIvvaDi LE", "page": 104, "level": 1}}, {"headings_1": {"content": "6E", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nGL OD0WS Wad JIWLVW VaVLDy VEWLDI 91d JWwvaD (of \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "11 OD0VS Wdd ODNVANE NCNM NECNODI 91a IIvvaDi LE", "page": 104, "level": 1}}, {"headings_1": {"content": "6E", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "G.L1 OOOVS WGd JYIHIZVIVAY NOW now 510 JIVE SE", "metadata": {"headings": [{"headings_0": {"content": "G.L1 OOOVS WGd JYIHIZVIVAY NOW now 510 JIVE SE", "page": 104, "level": 1}}, {"headings_1": {"content": "11 OD0VS Wdd ODNVANE NCNM NECNODI 91a IIvvaDi LE", "page": 104, "level": 1}}], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "QALT OIIVS WAd D/L JIVVED vo3Tvowi \\| vosIvaWi 910 JWvaDI ve G11 OIIVS WAd VENVAWM \nIANSSY \\| \\_ \u201cO10 TANISWI \\| FIVval \\| ee \\| \nG11 ODDVS Wdd VW ALNALDI \nNLALDI 910 FI1vvaD cE GL ODDVS WAd VAIWVAINVMA ODNIAD \\| ODNIED \n91a I1vvaDi TE \\|", "metadata": {"headings": [{"headings_0": {"content": "G.L1 OOOVS WGd JYIHIZVIVAY NOW now 510 JIVE SE", "page": 104, "level": 1}}, {"headings_1": {"content": "11 OD0VS Wdd ODNVANE NCNM NECNODI 91a IIvvaDi LE", "page": 104, "level": 1}}, [{"headings_0": {"content": "G.L1 OOOVS WGd JYIHIZVIVAY NOW now 510 JIVE SE", "page": 104, "level": 1}}, {"headings_1": {"content": "11 OD0VS Wdd ODNVANE NCNM NECNODI 91a IIvvaDi LE", "page": 104, "level": 1}}], [{"headings_0": {"content": "G.L1 OOOVS WGd JYIHIZVIVAY NOW now 510 JIVE SE", "page": 104, "level": 1}}, {"headings_1": {"content": "11 OD0VS Wdd ODNVANE NCNM NECNODI 91a IIvvaDi LE", "page": 104, "level": 1}}], [{"headings_0": {"content": "G.L1 OOOVS WGd JYIHIZVIVAY NOW now 510 JIVE SE", "page": 104, "level": 1}}, {"headings_1": {"content": "11 OD0VS Wdd ODNVANE NCNM NECNODI 91a IIvvaDi LE", "page": 104, "level": 1}}]], "page": 104, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Abpendis note", "metadata": {"headings": [{"headings_0": {"content": "Abpendis note", "page": 105, "level": 3}}, {"headings_1": {"content": "G.L1 OOOVS WGd JYIHIZVIVAY NOW now 510 JIVE SE", "page": 104, "level": 1}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22:", "metadata": {"headings": [{"headings_0": {"content": "Abpendis note", "page": 105, "level": 3}}, {"headings_1": {"content": "G.L1 OOOVS WGd JYIHIZVIVAY NOW now 510 JIVE SE", "page": 104, "level": 1}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parish) Wealth", "metadata": {"headings": [{"headings_0": {"content": "Parish) Wealth", "page": 105, "level": 5}}, {"headings_1": {"content": "Abpendis note", "page": 105, "level": 3}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ranking of Households \na", "metadata": {"headings": [{"headings_0": {"content": "Parish) Wealth", "page": 105, "level": 5}}, {"headings_1": {"content": "Abpendis note", "page": 105, "level": 3}}, [{"headings_0": {"content": "Parish) Wealth", "page": 105, "level": 5}}, {"headings_1": {"content": "Abpendis note", "page": 105, "level": 3}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|\u201d |", "metadata": {"headings": [{"headings_0": {"content": "|\u201d |", "page": 105, "level": 2}}, {"headings_1": {"content": "Parish) Wealth", "page": 105, "level": 5}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wea", "metadata": {"headings": [{"headings_0": {"content": "wea", "page": 105, "level": 2}}, {"headings_1": {"content": "|\u201d |", "page": 105, "level": 2}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= ranking \ncarried out \\| \nNo. oo i No. on \nof of villages were wealth Remarks \n]", "metadata": {"headings": [{"headings_0": {"content": "wea", "page": 105, "level": 2}}, {"headings_1": {"content": "|\u201d |", "page": 105, "level": 2}}, [{"headings_0": {"content": "wea", "page": 105, "level": 2}}, {"headings_1": {"content": "|\u201d |", "page": 105, "level": 2}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "metadata": {"headings": [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| tame \\|, \nsi \n\\| \n\\_ \nA \n1 Kibaale DLG Kahyooro No \n6 \\| \n0 \\| No wealth ranking \n\\| 2 \\|Kibaale \\| DLG \\| Kibingo No \n\\| 5] \n0 No wealth ranking \\| \n\\| \n\\| \n\\| \n\\| was done \n\\| \n\\| \n. \n\\| \\|Kibaale a Lo 3 DLG Kiribanga No \n\\| \n.", "metadata": {"headings": [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}, [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4|", "metadata": {"headings": [{"headings_0": {"content": "4|", "page": 105, "level": 1}}, {"headings_1": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \\| No wealth ranking \\| \nBR: Br \\| \\_\\|\\_was done \\|", "metadata": {"headings": [{"headings_0": {"content": "4|", "page": 105, "level": 1}}, {"headings_1": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, [{"headings_0": {"content": "4|", "page": 105, "level": 1}}, {"headings_1": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ee |", "metadata": {"headings": [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nfie ae pee Sela nee \n4 Kibaale DLG Kabasekende No \n8 \n0 m No wealth ranking \n\\| \\| \\| \n\\| \n\\| was done \\| \n\\| \n5 KibaaleDLG \\| \\| Nyamugura No \n\\| 8 \\| \n0 No wealth ranking \\| \n\\| \nfae er fe \\| ieee seal EN Pes a Ape \nen \\| pia BE \n\\| \n6 Kibaale DLG Kabaleega No \n3 \n\\| nig ee a \n0 No wealth ranking \nI \\| wasdone", "metadata": {"headings": [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}, [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Masaaza", "metadata": {"headings": [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| \n7 \\|Kibaale \\| \nDLG \\| No \n\\| 3\\| \n0 \\| No wealth ranking \nar \\| ee ir Ruguuza \nSen FH FTSE hs ay \nah A a Ve ES \n\\| 8 Kibaale DLG No \nu TE Re ne \\| \n3 \n0 No wealth ranking \\| \n\\| \\| \nwas done \\| \n\\| \n\\_ \n\\| 9 Kibaale DLG \\| Karangara No \n\\| 5 \\| \n0 \\| No wealth ranking \\| \nBE ya Baer sau \n\\| \\| it Kitaba \\| \ner \n10 Kibaale DLIG \\| No \n\\| \naoe Uae i ie \\|", "metadata": {"headings": [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}, [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6|", "metadata": {"headings": [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Zr \\| ranking \\| 0 No wealth \n\\| \n\\| was done \\| \\| \n. \n\\| Total \\| \\| \n51 \n\\| \nHf \n101 \n'SN \\|NameofHLG Parish \\| Name of PDM SACCO > \n\\| Inconsistent Flagship projects", "metadata": {"headings": [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}, [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Expected PRF", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| (UGX.) \\| \ni \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}, [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kibaale DLG Kahyooro", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kibaale DLG Kibingo", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}, [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kibaale DLG Kiribanga", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kahyoro Bwamiramira PDM \\_ Coffee, Vegetables, poulty, piggery,", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "| Expected PRF", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "SACCO LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' beans maize, Bananas \n\\| Kibingo Bwamiramira PDM \\_ Coffee, poulty, maizee, vegetables and", "metadata": {"headings": [{"headings_0": {"content": "SACCO LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}, [{"headings_0": {"content": "SACCO LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO LTD \n\\_ bananas \nKiribanga Bwamiramira PDM \\| Piggery, Banana, Cassave, poultry and", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r SACCO LTD coffee \n. \nKibaale DLG \nKabasekende \\| Kabasekende Kabasekende \n' Poultry, coffee, maize and piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| PDM SACCO LTD \\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kibaale DLG Nyamugura Nyamugura", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nKabasekende PSM \\| Coffee, Onions, piggery, maize and", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCOLTD", "metadata": {"headings": [{"headings_0": {"content": "SACCOLTD", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201apoulty", "metadata": {"headings": [{"headings_0": {"content": "\u201apoulty", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCOLTD", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a DLG \ni \\| Kibaale", "metadata": {"headings": [{"headings_0": {"content": "\u201apoulty", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCOLTD", "page": 106, "level": 1}}, [{"headings_0": {"content": "\u201apoulty", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCOLTD", "page": 106, "level": 1}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I Kabaleega __", "metadata": {"headings": [{"headings_0": {"content": "I Kabaleega __", "page": 106, "level": 3}}, {"headings_1": {"content": "\u201apoulty", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kabalega Kibaale PDM SACCO \u201a Poulty, Vegetables, coffee, piggery", "metadata": {"headings": [{"headings_0": {"content": "I Kabaleega __", "page": 106, "level": 3}}, {"headings_1": {"content": "\u201apoulty", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "I Kabaleega __", "page": 106, "level": 3}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| | LTD", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Kibaale DLG Masaaza Masaaza Kibaale PDM SACCO Poulty, Piggery, Coffee", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LTD \n", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kibaale DLG Ruguuza \\| Ruguuza SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Kibaale PDM Poultry, coffee, 100,000,000 - cattle and piggery \nLTD \n\\| \n9 Kibale DLG Karangara \u201c10. \\| Kibaale DLG \\_ Kitaba \n\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 106, "level": 4}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Karangara Matale PDM SACCO | Poultry, Coffee and food crop", "metadata": {"headings": [{"headings_0": {"content": "Karangara Matale PDM SACCO | Poultry, Coffee and food crop", "page": 106, "level": 1}}, {"headings_1": {"content": "Total", "page": 106, "level": 4}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "Karangara Matale PDM SACCO | Poultry, Coffee and food crop", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ SACCO \\\\ \n\\| Kitaba Matale PDM \n\\_ Coffee, Food crop, piggery and poultry 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "Karangara Matale PDM SACCO | Poultry, Coffee and food crop", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 106, "level": 4}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "102 \n\\| Vote Parish \\| Name of \nList of flagship Are the flagship \nHow many \\| Number of \\| How many \\| How many \\| \\| Name \\| Name SACCO \nprojects per projects consistent \\| enterprises \\| PDM \n\\| of the of the \n\\| \\| SACCO with the priority are enterprises \\| enterprises farming", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 106, "level": 4}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}, [{"headings_0": {"content": "1,000,000,000", "page": 106, "level": 4}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], [{"headings_0": {"content": "1,000,000,000", "page": 106, "level": 4}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \ncommodities implementing \n\\| are farming \\| enterprises \n\\| \n\\| \n\\| \\| \n\\| \nselected by the LG? \\| flagship \\| enterprises \\| are from \\| \n\\| \\| \\| projects \\| the priority \\| \\| \\| \\| \\| commodity \n\\| Kibaale Kahyooro \\| Kahyoro \\| Coffee, No \n7 \\| 13 \\| 13 7 \\| IDLIG \\| \\| Bwamiramira \\| Vegetables,", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}, [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}], [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}], [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}], [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}], [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}]], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 107, "level": 2}}, {"headings_1": {"content": "| | |", "page": 107, "level": 1}}], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \\| PDM SACCO poultry, piggery, \n\\| \\| \n\\| \\| LTD beans maize, \n\\| \\| \\| Pe Mc ees mi Sire Bes Em \u2014 oer) \\| ae ae", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 107, "level": 2}}, {"headings_1": {"content": "| | |", "page": 107, "level": 1}}, [{"headings_0": {"content": "| |", "page": 107, "level": 2}}, {"headings_1": {"content": "| | |", "page": 107, "level": 1}}], [{"headings_0": {"content": "| |", "page": 107, "level": 2}}, {"headings_1": {"content": "| | |", "page": 107, "level": 1}}]], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| neta", "metadata": {"headings": [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N ee re \nSets ak \n\\| Kibaale Kibingo Kibingo Coffee, poultry, No \n8 15 15 8 \nge a \\| a \\| \n\\| DLG Bwamiramira maize, vegetables \\| \\| \nPDM SACCO and bananas \n\\| \n\\| \\| \\| LTD \\| \\| Kibaale \\| Kiribanga \\| \nKiribanga Piggery, Banana, No \n\\| \\{oo \nie \\| 12 12 \\| 7 DLG \\| Bwamiramira \\| Cassava, poultry \n\\| \n\\| PDM SACCO and coffee \\| \n\\| \\| \n\\| \n\\| \n\\| \\| \\| \nKibaale \\| Kabasekende Kabasekende Poultry, coffee, No \n11 14 \\| 14 \\| 11 \\| \\| maize and piggery \\| \nDLG Kabasekende \\| \n\\| \\| \\| PDM SACCO \\| \n\\| \n\\| \\| LTD \\| \\| \\| \n\\| \n\\| \n\\| Kibaale Nyamugura Nyamugura Coffee, Onions, No \n\\| \n\\| 7 11 \\| 11 7 \\| \n\\| DLG \\| Kabasekende \\| \npiggery, maize and \n\\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}, [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}]], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | PSM SACCO poultry | | |", "metadata": {"headings": [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAa a BEN BR aa \n\\| et Se a rs \n6 \\| Kibaale \\| Kabaleega Kabalega Poultry, No \n1, \\| es m BER \nTr a a \nBERG \nte \n7 11 \\| 11 \\| 7 DLG \\| Kibaale PDM Vegetables, \\| \n\\| \\| \\| \n\\| \n\\| \n\\| \\| \\| \\| \nSACCOLTD \\_\\| coffee, piggery \\| \\| \\| \n\\| \n7 \\| Kibaale Masaaza \\| Masaaza Poultry, Piggery, \\| No \n8 \\| 11 \\| 11 \\| 8 \\| \\|DLG \\| Kibaale PDM Coffee \\| \\| \\| \\| \\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}, [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}], [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}], [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}], [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}]], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[se as Re | BE Pen", "metadata": {"headings": [{"headings_0": {"content": "[se as Re | BE Pen", "page": 107, "level": 2}}, {"headings_1": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ba ee een \nRe a ea \n8 Kibaale Ruguuza Ruguuza Poultry, coffee, No \\|", "metadata": {"headings": [{"headings_0": {"content": "[se as Re | BE Pen", "page": 107, "level": 2}}, {"headings_1": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, [{"headings_0": {"content": "[se as Re | BE Pen", "page": 107, "level": 2}}, {"headings_1": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}]], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 108, "level": 1}}, {"headings_1": {"content": "[se as Re | BE Pen", "page": 107, "level": 2}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibaale PDM cattle and piggery SACCO LTD \n\\| \n9 Kibaale Karangara \\| Karangara Poultry, Coffee No \\|", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 108, "level": 1}}, {"headings_1": {"content": "[se as Re | BE Pen", "page": 107, "level": 2}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 108, "level": 1}}, {"headings_1": {"content": "| DLG", "page": 108, "level": 1}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Matale", "metadata": {"headings": [{"headings_0": {"content": "Matale", "page": 108, "level": 1}}, {"headings_1": {"content": "DLG", "page": 108, "level": 1}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM ' and food crop", "metadata": {"headings": [{"headings_0": {"content": "Matale", "page": 108, "level": 1}}, {"headings_1": {"content": "DLG", "page": 108, "level": 1}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 108, "level": 2}}, {"headings_1": {"content": "Matale", "page": 108, "level": 1}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 \\| Kibaale Kitaba Kitaba Matale Coffee, Food crop, No", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 108, "level": 2}}, {"headings_1": {"content": "Matale", "page": 108, "level": 1}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 108, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 108, "level": 2}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \\| piggery and poultry \n\\_ \n11 11", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 108, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 108, "level": 2}}, [{"headings_0": {"content": "| DLG", "page": 108, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 108, "level": 2}}]], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11 11", "metadata": {"headings": [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "| DLG", "page": 108, "level": 2}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 11", "metadata": {"headings": [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "70 120 120 70 \n104 \nAppendix 28: Insurance Policy for Farming Enterprises \nSN. Vote Parish Name Name of SACCO of \n\\| Name PRF", "metadata": {"headings": [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}, [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}]], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Name", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "beneficiary \\| \\| \n\\| \n\\| \nLoan Amount ~ \\| If the loan is for a farming", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}, [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}]], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remark", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 109, "level": 1}}, {"headings_1": {"content": "Name", "page": 109, "level": 2}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "operation, did the borrower obtain an agriculture insurance policy under the Uganda Agriculture \n\\| Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 109, "level": 1}}, {"headings_1": {"content": "Name", "page": 109, "level": 2}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "metadata": {"headings": [{"headings_0": {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "page": 109, "level": 2}}, {"headings_1": {"content": "Remark", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018", "metadata": {"headings": [{"headings_0": {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "page": 109, "level": 2}}, {"headings_1": {"content": "Remark", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Agriculture", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 109, "level": 1}}, {"headings_1": {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "page": 109, "level": 2}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| DLG \\| Bwamiramira PDM Godfrey \\| \n\\| \ninsurance policy", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 109, "level": 1}}, {"headings_1": {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "page": 109, "level": 2}}, [{"headings_0": {"content": "No Agriculture", "page": 109, "level": 1}}, {"headings_1": {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "page": 109, "level": 2}}]], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u _ SACCO LTD bea een", "metadata": {"headings": [{"headings_0": {"content": "u _ SACCO LTD bea een", "page": 109, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12 ff \u2019 \\| \\| \n\u2014 \n5 \noan \nsaat \nen \n=", "metadata": {"headings": [{"headings_0": {"content": "u _ SACCO LTD bea een", "page": 109, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibaale", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 109, "level": 2}}, {"headings_1": {"content": "u _ SACCO LTD bea een", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kahyooro Kahyoro Namata Margret 1,000,000 No \nNo Agriculture DLG Bwamiramira PDM \ninsurance policy \\| LSACCOLTD \\| obtained", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 109, "level": 2}}, {"headings_1": {"content": "u _ SACCO LTD bea een", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "metadata": {"headings": [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \nNo Agriculture \\| \n\\| DLG Bwamiramira PDM Christopher \\| \ninsurance policy \\| \n\\| \nrn \\| \\| obtained A \n\\| bi SACCO LTD 13:5 \\| \\| \n\\| \ni Kibaale Kibingo Kibingo Kunihira Grace 1,000,000 No \n3 x \\| No Agriculture \n\\| \nDLG Bwamiramira PDM \n\\| insurance policy \nI \\| SAT obtained \\| \n\\_ \n\\| \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}, [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}], [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}], [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}], [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}]], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}, {"headings_1": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Agriculture \n\\| \nDLG \\| Bwamiramira PDM \ninsurance policy EEE SACCO LTD [obtained 6 \\| \\| 7 \n\\| \\| Paes \neee \ni \nKibaale Kiribanga EN, Kiribanga Nakacwa Solome 1,000,000 No \nNo Agriculture DLG Bwamiramira PDM \ninsurance policy \\| MOD obtained \\| \\| \\| \\| \n\\_\\| \n7 Kibaale Kabasekende \n\\_ Kabasekende Bigirwa Peter 1,000,000 No \nNo Agriculture DLG Kabasekende insurance policy [ PDM SACCO LTD eae \\| obtained \\| \na \nyh. \n8 Kibaale Kabasekende Kabasekende \n: => \\| \nBe Nakimuli Joyce \\| 1,000,000 No \nNo Agriculture \nDLG Kabasekende insurance policy", "metadata": {"headings": [{"headings_0": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}, {"headings_1": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, [{"headings_0": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}, {"headings_1": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}], [{"headings_0": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}, {"headings_1": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}]], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM SACCO LTD | obtained", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| j 7 \nJ \n9 Kibaale Nyamugura Nyamugura Kabonesa Letesia 1,000,000 No \nNo Agriculture \n\\| DLG Kabasekende PSM \\| \ninsurance policy \\| \\| SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obtained", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \ni \n105 \n10 \\| Kibaale Nyamugura \\_ Nyamugura Balikurungi Paul 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}, [{"headings_0": {"content": "obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}], [{"headings_0": {"content": "obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}]], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ". No Agriculture", "metadata": {"headings": [{"headings_0": {"content": ". No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 109, "level": 1}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \\_ Kabasekende PSM \n\\_ insurance policy \u201a SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": ". No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 109, "level": 1}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obtained", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 2}}, {"headings_1": {"content": ". No Agriculture", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "41 ' Kibaale Kabaleega \\| Kabalega Kibaale . Murungi Julius 1,000,000 No \nNo Agriculture DLG \\_PDM SACCO LTD \ninsurance policy", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 2}}, {"headings_1": {"content": ". No Agriculture", "page": 110, "level": 2}}, [{"headings_0": {"content": "obtained", "page": 110, "level": 2}}, {"headings_1": {"content": ". No Agriculture", "page": 110, "level": 2}}]], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obtained", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibaale Kabalega Kibaale \u201cKamyaka Noeline \\| \nKabaleega 1,000,000 No No", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG PDM SACCO LTD \n\\_ insurance policy obtained \n13 \u2018Kibaale Masaaza Masaaza Kibaale \\_ Namubiru Agnes 1,000,000 No \nNo Agriculture \n\\| \nDLG PDM SACCO LTD \ninsurance policy obtained \n14 \\_ Kibaale Masaaza Masaaza Kibaale Baguma Anatoli 1,000,000 No \nNo Agriculture \\| DLG PDM SACCO LTD \ninsurance policy \u201a obtained", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}, [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}]], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45 | Kibaale Ruguuza | Ruguuza Kibaale _ Irumba Giran 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "45 | Kibaale Ruguuza | Ruguuza Kibaale _ Irumba Giran 1,000,000 No", "page": 110, "level": 2}}, {"headings_1": {"content": "Agriculture", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Agriculture \u201a \nDLG PDM SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "45 | Kibaale Ruguuza | Ruguuza Kibaale _ Irumba Giran 1,000,000 No", "page": 110, "level": 2}}, {"headings_1": {"content": "Agriculture", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "insurance", "metadata": {"headings": [{"headings_0": {"content": "insurance", "page": 110, "level": 2}}, {"headings_1": {"content": "45 | Kibaale Ruguuza | Ruguuza Kibaale _ Irumba Giran 1,000,000 No", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 110, "level": 2}}, {"headings_1": {"content": "insurance", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ":", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 110, "level": 2}}, {"headings_1": {"content": "insurance", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obtained", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "policy", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "16 Kibaale Ruguuza Ruguuza Kibaale Nymba Vincent 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "policy", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Agriculture", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG PDM SACCO LTD \ninsurance policy . obtained \n:17 Kibaale Karangara Karangara Matale Sekate John 1,000,000 No \nNo Agriculture \u201a \nDLG PDM SACCO \n. insurance policy \\| \nobtained \n' Kibaale Karangara Karangara Matale Alinaitwe Yosamu 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}, [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}]], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Agriculture", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 1}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \u0131 PDM SACCO \n\\_ insurance policy \\_ obtained \n\\| \n19 \\| Kibaale Kitaba Kitaba Matale Kiiza Annet 1,000,000 No \nNo Agriculture \n\\_ \nDLG PDM SACCO \ninsurance policy \\_ \n\u201a", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 1}}, [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 1}}], [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 1}}]], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obtained", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 Kitaba Matale ~ 1,000,000 Kibaale Kitaba \\| Kabatooro Juliet \\| No \nNo Agriculture DLG \\| PDM SACCO \ninsurance policy obtained \n106 \nAppendix 29: Physical Inspection of Household Project Implementation \nSN [yee Parish Name of Name of Loan Amount as per \\| Planned \\| Inspection evidence \n\\| trapection \\| Name Name SACCO PRF SACCO records Project", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}, [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}], [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}], [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}], [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}]], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "remarks", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 111, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 111, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee a", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 111, "level": 1}}, {"headings_1": {"content": "remarks", "page": 111, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nen 1 Kibaale Kahyooro Kahyoro \na EIER Ahaisanizibwe 1,000,000 Poultry \\|; hese Project DLG Bwamiramira Godfrey", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 111, "level": 1}}, {"headings_1": {"content": "remarks", "page": 111, "level": 1}}, [{"headings_0": {"content": "ee a", "page": 111, "level": 1}}, {"headings_1": {"content": "remarks", "page": 111, "level": 1}}]], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE sy At [op implemented", "metadata": {"headings": [{"headings_0": {"content": "EEE sy At [op implemented", "page": 111, "level": 1}}, {"headings_1": {"content": "ee a", "page": 111, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \n= nr as planned LTD A m A", "metadata": {"headings": [{"headings_0": {"content": "EEE sy At [op implemented", "page": 111, "level": 1}}, {"headings_1": {"content": "ee a", "page": 111, "level": 1}}, [{"headings_0": {"content": "EEE sy At [op implemented", "page": 111, "level": 1}}, {"headings_1": {"content": "ee a", "page": 111, "level": 1}}]], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ne", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 111, "level": 2}}, {"headings_1": {"content": "EEE sy At [op implemented", "page": 111, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| / \\| f sa pet \n\\| \nE", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 111, "level": 2}}, {"headings_1": {"content": "EEE sy At [op implemented", "page": 111, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 111, "level": 2}}, {"headings_1": {"content": "ne", "page": 111, "level": 2}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Be pee", "metadata": {"headings": [{"headings_0": {"content": "| Be pee", "page": 111, "level": 2}}, {"headings_1": {"content": "ee", "page": 111, "level": 2}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| \n\\| \nos Kahyooro \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| Be pee", "page": 111, "level": 2}}, {"headings_1": {"content": "ee", "page": 111, "level": 2}}, [{"headings_0": {"content": "| Be pee", "page": 111, "level": 2}}, {"headings_1": {"content": "ee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Be pee", "page": 111, "level": 2}}, {"headings_1": {"content": "ee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Be pee", "page": 111, "level": 2}}, {"headings_1": {"content": "ee", "page": 111, "level": 2}}]], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Fe Be", "metadata": {"headings": [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1,000,000 Poultry Funds \n2 Kibaale Kahyoro Nakitone \n: \\| \\| \n: \nDLG Bwamiramira Hariet \ndivertedto \\| \\| \nPDM SACCO maize \\| \n\\| \n\\| \\| \nLTD planting \\| : \n\\| JR \\| \\| \\| N \\| \\| \\| \\| \\| \\| \n3 Kibaale Kahyooro Kahyoro \\| Katusabe 1,000,000 \\| Coffee \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}, [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}]], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 111, "level": 1}}, {"headings_1": {"content": "| Fe Be", "page": 111, "level": 2}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Bwamiramira Gregory implemented PDM SACCO \nas planned", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 111, "level": 1}}, {"headings_1": {"content": "| Fe Be", "page": 111, "level": 2}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 111, "level": 2}}, {"headings_1": {"content": "Project", "page": 111, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "L \nde \na \n= \n107 \n4 \\| Kibaale Kahyooro Kahyoro \\_ Namata 1,000,000 Coffee", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 111, "level": 2}}, {"headings_1": {"content": "Project", "page": 111, "level": 1}}, [{"headings_0": {"content": "LTD", "page": 111, "level": 2}}, {"headings_1": {"content": "Project", "page": 111, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 111, "level": 2}}, {"headings_1": {"content": "Project", "page": 111, "level": 1}}]], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds", "metadata": {"headings": [{"headings_0": {"content": "Funds", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 111, "level": 2}}], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| DLG . Bwamiramira Margret \ndiverted to \n. PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Funds", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 111, "level": 2}}, [{"headings_0": {"content": "Funds", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 111, "level": 2}}], [{"headings_0": {"content": "Funds", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 111, "level": 2}}]], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "piggery", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 112, "level": 2}}, {"headings_1": {"content": "Funds", "page": 112, "level": 2}}], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 112, "level": 1}}, {"headings_1": {"content": "piggery", "page": 112, "level": 2}}], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 \\| \\| \nKibaale Kibingo . Kibingo Byaruhhanga 1,000,000 Piggery", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 112, "level": 1}}, {"headings_1": {"content": "piggery", "page": 112, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 112, "level": 1}}, {"headings_1": {"content": "piggery", "page": 112, "level": 2}}]], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 112, "level": 1}}], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| DLG Bwamiramira Christopher \nimplemented \\|", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 112, "level": 1}}, [{"headings_0": {"content": "Project", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 112, "level": 1}}]], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 112, "level": 2}}, {"headings_1": {"content": "Project", "page": 112, "level": 2}}], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as planned LTD \n108 \n6 Kibingo Francis 1,000,000 Vegetables Funds \nKibaale Kibingo \\| \nDLG Bwamiramira Batekane \ndiverted to", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 112, "level": 2}}, {"headings_1": {"content": "Project", "page": 112, "level": 2}}, [{"headings_0": {"content": "PDM SACCO", "page": 112, "level": 2}}, {"headings_1": {"content": "Project", "page": 112, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 112, "level": 2}}, {"headings_1": {"content": "Project", "page": 112, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 112, "level": 2}}, {"headings_1": {"content": "Project", "page": 112, "level": 2}}]], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM SACCO maize", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO maize", "page": 113, "level": 2}}, {"headings_1": {"content": "PDM SACCO", "page": 112, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO maize", "page": 113, "level": 2}}, {"headings_1": {"content": "PDM SACCO", "page": 112, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 113, "level": 2}}, {"headings_1": {"content": "PDM SACCO maize", "page": 113, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Kibaale Kibingo Kibingo Kunihira 1,000,000 Vegetables", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 113, "level": 2}}, {"headings_1": {"content": "PDM SACCO maize", "page": 113, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds", "metadata": {"headings": [{"headings_0": {"content": "Funds", "page": 113, "level": 1}}, {"headings_1": {"content": "growing", "page": 113, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Bwamiramira Grace \ndiverted to PDM SACCO piggery", "metadata": {"headings": [{"headings_0": {"content": "Funds", "page": 113, "level": 1}}, {"headings_1": {"content": "growing", "page": 113, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "109 \n8 Kibaale Kiribanga Kiribanga \\| Matovu \n1,000,000 Coffee Saas \\{ r Project \n\\| \n\\| DLG . Bwamiramira , Andrew \nimplemented \\| =. \nSE \n\\| PDM SACCO \\| \\| FEB planned as \nER", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}, [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}]], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 \nKibaale Kiribanga Kiribanga Tumuhekyi \\| DLG Bwamiramira \\| Jenina \n\\| PDM SACCO \\| . \nBe Sree ees eS \n1,000,000 Poultry \\| er \u201d Funds \\| \nIhe ek +o diverted to \\_ \nWL 2 as piggery \\_ \n\\| \n\\| Ne ee \nLTD \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}]], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MN", "metadata": {"headings": [{"headings_0": {"content": "MN", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 3}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 114, "level": 1}}, {"headings_1": {"content": "MN", "page": 114, "level": 1}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| NN = Soc \\| \n7 FERN De \n- \nN \\| \n\u201a10 Kibaale Nyamugura Nyamugura ' Kabonesa \\| DLG Kabasekende Letesia \u2014 \nPSM SACCO", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 114, "level": 1}}, {"headings_1": {"content": "MN", "page": 114, "level": 1}}, [{"headings_0": {"content": "aa", "page": 114, "level": 1}}, {"headings_1": {"content": "MN", "page": 114, "level": 1}}], [{"headings_0": {"content": "aa", "page": 114, "level": 1}}, {"headings_1": {"content": "MN", "page": 114, "level": 1}}], [{"headings_0": {"content": "aa", "page": 114, "level": 1}}, {"headings_1": {"content": "MN", "page": 114, "level": 1}}]], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 114, "level": 2}}, {"headings_1": {"content": "aa", "page": 114, "level": 1}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae\u2019", "metadata": {"headings": [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n1,000,000 Onions \\| [ [% Diverted / Tr, EZ \n\\| \\{A funds to \\| \n\\| \nEN Tied piggery \n\u2018 13% Pie ee x", "metadata": {"headings": [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}, [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}], [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}], [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}], [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}]], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "See", "metadata": {"headings": [{"headings_0": {"content": "See", "page": 114, "level": 3}}, {"headings_1": {"content": "ae\u2019", "page": 114, "level": 1}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "See", "page": 114, "level": 3}}, {"headings_1": {"content": "ae\u2019", "page": 114, "level": 1}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "KITTS", "metadata": {"headings": [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \n= \n: \n=] \n42 \n110 \n\u201cKibaale \\| Nyamugura Nyamugura \n\\| Kyalimpa 1,000,000 \\| Piggery \n\\| Project \nDLG Kabasekende Grace implemented PSM SACCO \nas planned \n\\|", "metadata": {"headings": [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}, [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}], [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}], [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}], [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}]], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 115, "level": 2}}, {"headings_1": {"content": "KITTS", "page": 114, "level": 3}}], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n4 BEE \\|", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 115, "level": 2}}, {"headings_1": {"content": "KITTS", "page": 114, "level": 3}}, [{"headings_0": {"content": "LTD", "page": 115, "level": 2}}, {"headings_1": {"content": "KITTS", "page": 114, "level": 3}}]], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OR", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 115, "level": 1}}, {"headings_1": {"content": "LTD", "page": 115, "level": 2}}], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "y \nt \nRay -", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 115, "level": 1}}, {"headings_1": {"content": "LTD", "page": 115, "level": 2}}, [{"headings_0": {"content": "OR", "page": 115, "level": 1}}, {"headings_1": {"content": "LTD", "page": 115, "level": 2}}]], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "metadata": {"headings": [{"headings_0": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}, {"headings_1": {"content": "OR", "page": 115, "level": 1}}], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Kibaale PDM Berna \n;", "metadata": {"headings": [{"headings_0": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}, {"headings_1": {"content": "OR", "page": 115, "level": 1}}, [{"headings_0": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}, {"headings_1": {"content": "OR", "page": 115, "level": 1}}]], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Non-", "metadata": {"headings": [{"headings_0": {"content": "Non-", "page": 115, "level": 2}}, {"headings_1": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EEE existent SACCO LTD project. Claims hens \nwere stolen \\| \n13 Kibaale Kabaleega Kabalega Kazairwe 1,000,000 Coffee", "metadata": {"headings": [{"headings_0": {"content": "Non-", "page": 115, "level": 2}}, {"headings_1": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}, [{"headings_0": {"content": "Non-", "page": 115, "level": 2}}, {"headings_1": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}], [{"headings_0": {"content": "Non-", "page": 115, "level": 2}}, {"headings_1": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}]], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 115, "level": 2}}, {"headings_1": {"content": "Non-", "page": 115, "level": 2}}], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Kibaale PDM Juilius \\| \\\\ implemented SACCO LTD \nas planned \nL sei ase \n111 \n14 ' Kibaale \\| Masaaza \\_ Masaaza ' Namubiru \n1,000,000 \\| Piggery \\| \nDLG Kibaale PDM \\| Agnes", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 115, "level": 2}}, {"headings_1": {"content": "Non-", "page": 115, "level": 2}}, [{"headings_0": {"content": "Activity", "page": 115, "level": 2}}, {"headings_1": {"content": "Non-", "page": 115, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 115, "level": 2}}, {"headings_1": {"content": "Non-", "page": 115, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 115, "level": 2}}, {"headings_1": {"content": "Non-", "page": 115, "level": 2}}]], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCOLTD |", "metadata": {"headings": [{"headings_0": {"content": "SACCOLTD |", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 115, "level": 2}}], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "45 Kibaale Masaaza Masaaza \\| Mukisa God 1,000,000 Coffee \\| \n\\| \n' \n\\| DLG Kibaale PDM \\| \nSACCOLTD \\| \n, \n\\| \n\\| Kibaale Masaaza Masaaza \\\\ Baguma 1,000,000 Coffee \u0131 DLG Kibaale PDM Anatoli \nSACCO LTD \n112", "metadata": {"headings": [{"headings_0": {"content": "SACCOLTD |", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 115, "level": 2}}, [{"headings_0": {"content": "SACCOLTD |", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 115, "level": 2}}], [{"headings_0": {"content": "SACCOLTD |", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 115, "level": 2}}], [{"headings_0": {"content": "SACCOLTD |", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 115, "level": 2}}]], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "SACCOLTD |", "page": 116, "level": 2}}], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| implemented \\| as planned \n\\| \na\u2019 \n\u2018\u00a9 Activity \n\u201a implemented \n\\| as planned \\| : \n: i ; \\| 4 3 \\| ERS = i", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "SACCOLTD |", "page": 116, "level": 2}}, [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "SACCOLTD |", "page": 116, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "SACCOLTD |", "page": 116, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "SACCOLTD |", "page": 116, "level": 2}}]], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 116, "level": 2}}], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 116, "level": 2}}], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 116, "level": 2}}], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en \\| aS planned \n17 \\|Kibaale \\| Ruguuza \\| Ruguuza \\|Nymba", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 116, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 116, "level": 2}}]], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"4,000,000", "metadata": {"headings": [{"headings_0": {"content": "\"4,000,000", "page": 117, "level": 2}}, {"headings_1": {"content": "implemented", "page": 116, "level": 2}}], "page": 117, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coffee \\| En Er eee \\| Activity. DLG Kibaale PDM Vincent En implemented SACCO LTD \nKibaale Karangara Karangara Sekate John 1,000,000 Food crop DLG Matale PDM \nas planned \n= Activity", "metadata": {"headings": [{"headings_0": {"content": "\"4,000,000", "page": 117, "level": 2}}, {"headings_1": {"content": "implemented", "page": 116, "level": 2}}, [{"headings_0": {"content": "\"4,000,000", "page": 117, "level": 2}}, {"headings_1": {"content": "implemented", "page": 116, "level": 2}}], [{"headings_0": {"content": "\"4,000,000", "page": 117, "level": 2}}, {"headings_1": {"content": "implemented", "page": 116, "level": 2}}], [{"headings_0": {"content": "\"4,000,000", "page": 117, "level": 2}}, {"headings_1": {"content": "implemented", "page": 116, "level": 2}}]], "page": 117, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}], "page": 117, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \n! implemented ne! \nSACCO as planned \nL- al nn \nen \n= \n\u2014 \n113 \n19 Kibaale Karangara ' Karangara Nakisozi 1,000,000 Poultry \n\u2014 Activity ; \n\\| \n\\_ \nDLG Matale PDM ' Racheal", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}, [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}], [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}], [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}], [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}], [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}]], "page": 117, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 118, "level": 2}}, {"headings_1": {"content": "ee", "page": 117, "level": 3}}], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\| i \\|", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 118, "level": 2}}, {"headings_1": {"content": "ee", "page": 117, "level": 3}}], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 118, "level": 3}}, {"headings_1": {"content": "implemented", "page": 118, "level": 2}}], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_ as planned \n\\| , \n\\| \n\\| \\| \\| \\| \\| \\| \n20 \\| 'Kibaale \\| Kitaba ee Kiiza Annet 1,000,000 Cattle", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 118, "level": 3}}, {"headings_1": {"content": "implemented", "page": 118, "level": 2}}, [{"headings_0": {"content": "| SACCO", "page": 118, "level": 3}}, {"headings_1": {"content": "implemented", "page": 118, "level": 2}}], [{"headings_0": {"content": "| SACCO", "page": 118, "level": 3}}, {"headings_1": {"content": "implemented", "page": 118, "level": 2}}], [{"headings_0": {"content": "| SACCO", "page": 118, "level": 3}}, {"headings_1": {"content": "implemented", "page": 118, "level": 2}}]], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Diverted", "metadata": {"headings": [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDLG . Matale PDM \nfunds to goat \n\\| \\_ \n\\| SACCO rearing \ni i \n114 \n21 Kibaale Kitaba Kitaba Kabatooro 1,000,000 Food crop DLG Matale PDM Juliet \nu : a \nnn", "metadata": {"headings": [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}, [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}], [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}], [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}], [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}]], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 119, "level": 1}}, {"headings_1": {"content": "Diverted", "page": 118, "level": 4}}], "page": 119, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 119, "level": 2}}, {"headings_1": {"content": "Activity", "page": 119, "level": 1}}], "page": 119, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO as planned ek \n115", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 119, "level": 2}}, {"headings_1": {"content": "Activity", "page": 119, "level": 1}}, [{"headings_0": {"content": "implemented", "page": 119, "level": 2}}, {"headings_1": {"content": "Activity", "page": 119, "level": 1}}]], "page": 119, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "is", "metadata": {"headings": [{"headings_0": {"content": "is", "page": 120, "level": 2}}, {"headings_1": {"content": "implemented", "page": 119, "level": 2}}], "page": 120, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "metadata": {"headings": [{"headings_0": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}, {"headings_1": {"content": "is", "page": 120, "level": 2}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LOCAL GOVERNMENT ADMINISTRATIVE OFFICER \nP.O Box 2, Karuguuza In any correspondence on this \nEmail:", "metadata": {"headings": [{"headings_0": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}, {"headings_1": {"content": "is", "page": 120, "level": 2}}, [{"headings_0": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}, {"headings_1": {"content": "is", "page": 120, "level": 2}}]], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "kibaalel@yahoo.com", "metadata": {"headings": [{"headings_0": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}, {"headings_1": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subjectplease quote reference under Website: www.kibaale.go.ug \nOur Ref: CR/101/1 \n29th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}, {"headings_1": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}, [{"headings_0": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}, {"headings_1": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}], [{"headings_0": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}, {"headings_1": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}]], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Auditor General", "metadata": {"headings": [{"headings_0": {"content": "The Auditor General", "page": 121, "level": 1}}, {"headings_1": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic development", "metadata": {"headings": [{"headings_0": {"content": "The Auditor General", "page": 121, "level": 1}}, {"headings_1": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kampala", "metadata": {"headings": [{"headings_0": {"content": "Kampala", "page": 121, "level": 3}}, {"headings_1": {"content": "The Auditor General", "page": 121, "level": 1}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUBMISSION OF AUDITED FINANCIAL STATEMENTS FOR FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF AUDITED FINANCIAL STATEMENTS FOR FY 2022/2023", "page": 121, "level": 3}}, {"headings_1": {"content": "Kampala", "page": 121, "level": 3}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Sec. 45 and Schedule 5 of the Uganda Public Finance and Management Act 7 am-pleasec \nbmit to you Audited Financial Statements for FY 2022/2023 \nCNIEF 204 ADMINISTRATIVE", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF AUDITED FINANCIAL STATEMENTS FOR FY 2022/2023", "page": 121, "level": 3}}, {"headings_1": {"content": "Kampala", "page": 121, "level": 3}}, [{"headings_0": {"content": "SUBMISSION OF AUDITED FINANCIAL STATEMENTS FOR FY 2022/2023", "page": 121, "level": 3}}, {"headings_1": {"content": "Kampala", "page": 121, "level": 3}}]], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22 DEC 2023", "metadata": {"headings": [{"headings_0": {"content": "22 DEC 2023", "page": 121, "level": 5}}, {"headings_1": {"content": "SUBMISSION OF AUDITED FINANCIAL STATEMENTS FOR FY 2022/2023", "page": 121, "level": 3}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kiboga District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kiboga District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..e3a48f8ef55d1f3da96ecfc2d71d4368fab6c650 --- /dev/null +++ b/reports/chunks/Kiboga District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "LARS \nA A <2 \u201c\u2014 \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIBOGA DISTRICT FOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [[], [], []], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGIN \u2014", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ar COPY", "metadata": {"headings": [{"headings_0": {"content": "Ar COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "Ar COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}, [{"headings_0": {"content": "Ar COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 2, "level": 5}}, {"headings_1": {"content": "Ar COPY", "page": 1, "level": 2}}], "page": 2, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], "page": 2, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wae \\_ \nTABLE OF CONTENTS \nNSU OW PACT UN YING \nii ae ne \nOPML 1 BASIS! FOL \u00a9 UO IN tern cers cee a ee TE En REEL TE 1 Key Assit Mallers.. \n1 nennen a an aa ae han aan man 1.0 Implementation ofthe Approved Budget....un:nunnnunnnnnna \n1 una \n2.0 \nManagement of the Government Salary Payroll .........:.:0ccsscssseenesceecssausenecusrsensenensanes 7 TINS DR 11 EEE EEE \n3.0 Implementation Of Key Government Grants/Programmes (FOCUS AREAS).............. 11 Otter Informatien 23 en wc cin en a th ten ln a ice aoa a \nManagement's Responsibility for the Financial Statements............csscccssssersssseeeeueeseeeerreseas 23 Auditor\u2019s Responsibility for the Audit of Financial Statements..............:::::::ssssscseseeeeeeesnees 24 Other Reporting ReSponsibilities............cccsssscccsssecccesecccnsserecossseneuevescususeensusenscaseueenseuaagaes 25 Report on the Audit of Compliance with Legislation \n25 ........:cs:::csecsscsssesceesueessseueeeuseessenereens \n4.0 Implementation Of The Parish Development MOodel.........::ccccsssscssseseecnsseretsenssesseees 25 NR TIN 33 EEE EGOS TEESE SRE \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}, [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}]], "page": 2, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government GoU Government of Uganda HCMS \nHuman Capital Management System IcT \nInformation and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority LLG \nLower Local Governments LR Local Revenue MDAs \nMinistries, Departments and Agencies MoES Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA \nNational Audit Act NTR Non-Tax Revenue OAG \nOffice of the Auditor General PBS", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}, [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}]], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PCA \nPayroll Consults Africa PDMS \nPayroll Deduction Management System PDU \nProcurement & Disposal Unit PFMA \nPublic Finance Management Act PFMR \nPublic Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets PS/ST \nPermanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA \nTreasury Sub Single Account UBA \nUganda Banker's Association UCF \nUganda Consolidated Fund UCLA \nUganda Consumer and Lender\u2019s Association", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}, [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIBOGA DISTRICT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kiboga District, 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 Kiboga District for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kiboga 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 Kiboga 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.40,663,217,014 out of which UGX.38,254,047,945 was warranted as shown below; \nSN Details Budget Warrants % age UGX \nUGX \n,", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Recurrent (Wage) 27,935,054,642 \\_\\_\\_27,935,054,635 \\_\\_100.0% \\| \n\\| \n2, Recurrent (Non- 8,383,546,454 6,407,240,442 76.4% \\_", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "wage) . a \\_ 3 Development 4,344,615,918 3,911,752,868 90.0% Total .40,663,217,014 38,254,047,945 94.1% \nOut of the total warrants of UGX.38,254,047,945, I reviewed the utilisation of warrants worth UGX.27,146,938,695 (71%) as summarised in the table below; \nSN Details \nActual Amount Cumulative Cumulative %age", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actual Amount out of total warrants \n1 Wage expenditure 22,855,697,694 22,855,697,694 \n60% \n(Payroll audit/FS-", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audit)", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \\_ nn \n. \n2 Parish 294,059,083 23,149,756,777 61%", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}, [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "model (PDM) \n\\| 3 Education grant - 284,380,168 23,434,136,945 \n61% \nFormerly SFG \\_ \n4 Microscale 1,367,857,576 24,801,994,521 65% irrigation projects \n5 UGIFT 32,189,000 24,834,183,521 65%", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}, [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n6 Water 559,733,075 25,393,916,596 66% development grant \n(Piped water, and \n\u201a \nRural water and \n\\| Sanitation grant) \\| \\| IL \n\\| \n\\_ \nOut of the District budget of UGX.40,663,217,014 in the financial year 2022/2023, UGX.22,855,697,694 (56.2%) was spent on employee costs. I issued a separate detailed special audit report on salary payroll and a summary of key findings are in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the District was supposed to collect Officer should find Local revenue of UGX.899,008,632; however; by the end of the year sustainable means of only UGX.708,977,466 had been collected representing 79% controlling and performance as shown in the table below and detailed in Appendix 1 treating the foot and", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}, [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(a).", "metadata": {"headings": [{"headings_0": {"content": "(a).", "page": 7, "level": 2}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 2}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mouth disease to avoid \nadverse", "metadata": {"headings": [{"headings_0": {"content": "(a).", "page": 7, "level": 2}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 2}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No | | | Variance |", "metadata": {"headings": [{"headings_0": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, {"headings_1": {"content": "(a).", "page": 7, "level": 2}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Source Approved Actual \neffects on the cattle \\| budget\\{UGX) \\| Collections(UGX) \u2014\u2014\\_ markets and land 365,668,865 \n\\| \n1 Tax 363,668,865 0 \nrevenue. \nRevenues \n\\|", "metadata": {"headings": [{"headings_0": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, {"headings_1": {"content": "(a).", "page": 7, "level": 2}}, [{"headings_0": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, {"headings_1": {"content": "(a).", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "metadata": {"headings": [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "neh In addition, the REVENUES \n\\| \n\\| \\_\\_ \\_\\_\\_ \\_\\_ \nTotal 899,008,632 708,977,466 190,031,166 \nAccounting Officer Revenue \nNy should explore other \\_ \\| = \n\\| Et pe \nrevenue sources Under collection of Local revenue denied the district resources for other than the cattle implementation of the following key planned activities as shown in markets to boost the Appendix 1 (b). \ndistrict\u2019s non-tax \nrevenues, The Accounting Officer explained that this was as a result of closure of \nBugabo and kapeke cattle markets due to foot and mouth disease, \nwhich in turn affected revenue collection from Land Lease taxpayers \nwhere by their owners, depend on sale of cattle. \n1.2 Performance of GOU\\_ warrants (transfers from treasury and transfers from other government units) \nThe District had an approved budget of UGX.39,226,027,908 from the The", "metadata": {"headings": [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "various programmes out of which UGX.37,293,665,681 was warranted Officer should liaise resulting in a shortfall of UGX.1,932,362,227 representing 95% with MoFPED, and performance. Other Government Agencies to ensure The performance of warrants from each of the programmes from which that all budgeted the district was allocated funds is shown in Appendix 2 (a). \nfunds are collected. \n1.3 Performance of external assistance \nThe Accounting The entity had an approved budget for external assistance of Officer should liaise UGX.516,790,000 from Human Capital Development programme out of with \nOther which UGX.230,852,202 was warranted resulting in a shortfall of Government UGX.285,937,798 representing 44.7% performance. \nAgencies to ensure \n\\| that all budgeted The performance of warrants for the Human Capital Development funds are collected. programme is shown in the table below; \nProgr Programme Approved Warrants Variance Yoage am Name Budget (UGX) (UGX) perform (UGX) \nance 12000 Human 516,790,000 230,852,202 285,937,798 44.7% 0 \nCapital \nDevelopment \nThe UGX.285,937,798 that was not warranted was meant for some of the following key activities which were partially implemented;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Programme Amount not Activities Purpose and impact of", "metadata": {"headings": [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warranted partially the unimplemented \\_\\_ \nimplemented activity \n1 Human \n285,937,798 Mass measles Unvaccinated children are Capital \n. and rubella exposed to infection by Development \nImmunization at communicable diseases. \nHealth centers. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.38,254,047,945 availed during the The", "metadata": {"headings": [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}, [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}], [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kiboga 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": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "year, UGX.31,612,361,161 was utilized by the district resulting in un- Officer \nshould \n\\| \nutilized warrants of UGX.6,641,686,784 representing utilization of ensure \nthat 82.6% as shown in Appendix 3 (a). \nprocurements and recruitments are The warrants that were not utilized were meant for some of the under-taken in time following key activities that were partially or not implemented at all as so \nthat funds shown in Appendix 3 (b). \nrealized are fully absorbed. \nAs a result of failure to utilize warrants; \ne Construction of Kitagenda Seed School under UGIFT was not \nundertaken thus delaying expected education service delivery to \nintended beneficiaries. \ne Recruitment of staff in various departments was not done thus \naffecting delivery of services at the district. \nThe Accounting Officer explained that the un-utilized warrants comprised 70% wage, 30% UGFIT funds and indicated management had requested for revoting of the money, and the UGFIT funds had been revoted and warranted for implementation of projects.Hoever, \nannual key performance indicators and targets are achieved for key targets in the projects and/or programs. subsequent financial year 2024-2025. \nI reviewed the approved work plan and sampled 8 outputs with a total \nof 30 activities. I noted the following; \ne 3 outputs with 12 activities had clear performance indicators and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "targets.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 9, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 5 outputs with 18 activities had 13 activities with clear performance indicators and targets while 5 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 4. \nTable showing performance indicators and targets \nCategory of No. Noof No.of \\| Noof Expenditure % \n\\| \\| \\| \\| i outputs of \\| activit Activities \\| activities Amount (UGX) Quanti \\| \n\\| outp iesin withclear without \n\\} \u201a \\| \\| \nficatio ' uts the \\| performa clear \nn of \n\\| \n\\| sam output \\| nce \\| perform \n\\| \noutput \\| pled \\| s indicators ance \ns \n\\} \\| and indicator \n\\| \n\\| \\| \\| targets \\| sand \n\\| \n\\| \\| \u2014 \\_targets j L \\| \\| BE \nFully 3 12 12 0 2,677,590,651 37.5% quantified \nLEOUEDEESI \nNN \nce 3,723: Bese I \n4 tg \nSubstantially \u00a7 5 \\| 18 \\| 13 \\| \n1,613,650,350 62.5% \n\\| \nquantified \\| \\| \\| \n\\| \n\\| \n\\| \n\\| \nOutputs 001 \n\\| \\_\\_ \nOutputs not 0 0 \\| 0 \n0% \n=\\| \nfully \n\\| \nquantified \nEEE \n\\| \\| \\| \\| \nTotal 8 30 2 5 4,291,241,001 \\| \nEn Er \\|; ee \\| \nL = iene nn a 1 \u2014 ol ani \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities. Furthermore, this creates opportunities for preparation of unrealistic performance reports. \nThe Accounting Officer indicated that this was rectified in the current Financial Year 2023/24. \n1.6 Implementation of outputs \nI assessed the implementation of Eight (8) outputs with Twenty-Five The", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}, [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}]], "page": 9, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 9, "level": 1}}], "page": 9, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with URF to provide more funding for road gangs so that the road bushes are adequately cleared. \n1.7.2 Service Delivery under Focus Areas \n4.1.7.1 \\_Service Delivery under Other Service Delivery Areas \nI sampled Two (2) activities under URF and DDEG with a total expenditure of UGX.210,116,089 for physical inspection and assessment of service delivery indicators. The Table Below is a summary of the key observation, details of which are in Appendix 6. \n\\| Sn. \\| Service Observation \\| Implication \\| Management Response \\| \\_\\|\\_delivery Area \\| \\| \\| \\| \u2018Some \\_ \u2018points of The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Uganda Road", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "the \nThe URF budget of UGX.563m \\| \\| \n\\| Fund \n\\| Lunya-Nsala road \novergrown was cut \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "drastically by", "metadata": {"headings": [{"headings_0": {"content": "drastically by", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], "page": 12, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "my determination of the District wage bill. \nemoluments. \ne Engage the The summary of the validation exercise is shown in the concerned Service table below; \nCommissions and \nobtain \nminute \nNot verified (appeared 17 \nfor validation \n9,971,122 \\| Besides, the in cases \nSe ae es \nquestion should be th \nee \nThe total number of individuals who 11 \n\\| \\| \\| \n10,667,565 followed up with a did not appear for headcount (no- \nview of recovery. shows) (D) (Accounted for and not \naccounted for) Make arrangements", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}, [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}]], "page": 12, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "metadata": {"headings": [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Employees who appeared for head 33 \n\\| \\| who have been 31,862,329 \n\\| \ncount but were not on payroll-New \ngenuinely accounted \\| \nrecords (F) \ni for by the Accounting \u2014\u2014\u2014,\u2014,\u2014\u2014ismssnisugseess\u00fchbenimizshikunimnssbiileeeminmuiminninmeisiesssiensiisesgren \\| \\| \n\\| \nen", "metadata": {"headings": [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}, [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}], [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "metadata": {"headings": [{"headings_0": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}, {"headings_1": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDelete \nthe The following observations were made; \nunaccounted for staff a) 1563 (97%) employees appeared for the validation that did not appear for the validation exercise and presented all the pre-requisite documents \nexercise. \nto confirm their existence and regularity of recruitment. \nLiaise with the b) 16 (1%) employees appeared for headcount were relevant stakeholders partially validated due to lack of minutes/extracts from to ensure prompt other Service Commissions to support their first updates of the payroll", "metadata": {"headings": [{"headings_0": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}, {"headings_1": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appointment.", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "going forward. A c) Atotal of 17 (1%) employees on the payroll appeared follow-up of the affected staff should for validation but did not satisfy the requirements of the \nimmediately be made validation exercise, hence were not verified. \nby management so as d) ~ A total of 11 (1%) employees on the payroll did not \nto have them access appear for the validation and were categorised as the payroll.", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "follows;", "metadata": {"headings": [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e) De 5 employees who did not appear for the headcount \nIn addition, the Ministry were accounted for by the Accounting Officer as being of Public Service should away for genuine reasons which included study leave \nmake arrangements to abroad, staff who had no National IDs at the time of validate any staff who have been genuinely validation. \naccounted for by the f) 4 employees were confirmed to have exited the District Accounting Officer in due to: death, dismissal, abscondment, retirement, the no shows category transfer of service, and those who are known to the and delete unaccounted Accounting Officer but failed to appear for validation for employees from the without justification. \npayroll and the matter \ng) I further noted that 1 individual who was paid \nbe investigated. \nUGX.23,390,045 in the last four years, was not accounted for and was omitted from the validated", "metadata": {"headings": [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}, [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "h wa 33 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. \n\u00bb Failure to provide the key pre-requisite documents for validation casts doubt on the eligibility of employees. \ne Omission of genuine employees from the payroll may lead to under-estimation of the District\u2019s wage bill. This has led to employees missing their salaries and accumulation of domestic arrears; \nThe Accounting Officer explained that; \n\u00bb He had written to the Chief Administrative Officers of \nthe respective entities of first appointment of the affected staff to provide the DSC minute extracts for verification. \n\\| \u00bb The outstanding staff have tentatively been removed from the payroll as they continue to search for their respective DSC Minute extracts from the District archives for verification.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 395 employees on the payroll had inconsistencies The Accounting Officer in their dates of birth, captured in the payroll and data should engage the captured by NIRA on the National IDs. The information is affected staff and critical in the identification of an individual. \nensure that employee records are duly \\| Inconsistent information undermines the integrity of the updated and brought to \\| District\u2019s records and may complicate the employee service the attention of the \\| history and retirement procedures. Where the errors in Ministry of Public dates of birth increase the length of service, it may lead to Service \nwithin a \nthe irregular extension of employee services. \nspecified timeline for appropriate action. \nThe Accounting Officer explained that the inconsistencies \nmost likely happened during the migration from legacy \nPayroll Management System to IPPS and during the \nNational Identity Card registration process. \n2.4 Review of the DLG Staff Establishment \nThe Accounting Officer Review of the establishment revealed;", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should;", "metadata": {"headings": [{"headings_0": {"content": "should;", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i. \nOut of 331 approved positions, a total of 176 (53%) e Engage the District positions were filled leaving a gap of 155 (47%) Service Commission, vacant positions. \nMinistry of Public \\| \nService and MoFPED \\| ii. The entity did not have an approved and costed \nto have these staff establishment for primary, secondary and", "metadata": {"headings": [{"headings_0": {"content": "should;", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}, [{"headings_0": {"content": "should;", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "positions", "metadata": {"headings": [{"headings_0": {"content": "positions", "page": 14, "level": 1}}, {"headings_1": {"content": "should;", "page": 14, "level": 1}}], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "filled. tertiary institutions while the staff structure for \nAdditionally, he health facilities issued by Ministry of Health was not \nshould consult the incorporated into the district approved structure.", "metadata": {"headings": [{"headings_0": {"content": "positions", "page": 14, "level": 1}}, {"headings_1": {"content": "should;", "page": 14, "level": 1}}], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "metadata": {"headings": [{"headings_0": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}, {"headings_1": {"content": "positions", "page": 14, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bulmojjoy paynzysuod pue", "metadata": {"headings": [{"headings_0": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}, {"headings_1": {"content": "positions", "page": 14, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "metadata": {"headings": [{"headings_0": {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "page": 15, "level": 1}}, {"headings_1": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jjam dojenep 40) pz/EZOT sqjnses \nSVJEV sbuipuy \n2uj se 02 zo Jo Sul UONEPIEA Aunsus", "metadata": {"headings": [{"headings_0": {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "page": 15, "level": 1}}, {"headings_1": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}, [{"headings_0": {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "page": 15, "level": 1}}, {"headings_1": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}], [{"headings_0": {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "page": 15, "level": 1}}, {"headings_1": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "au}", "metadata": {"headings": [{"headings_0": {"content": "au}", "page": 15, "level": 4}}, {"headings_1": {"content": "uoneanpg jo s\u0131npn.gs \u201cPHISIG pue ModiAod DU Jo}", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sbebug Ans\u0131uly 39WU3S uoWeonpe Bununoaay peroidde sSJEWINSO Ad {iq", "metadata": {"headings": [{"headings_0": {"content": "Sbebug Ans\u0131uly 39WU3S uoWeonpe Bununoaay peroidde sSJEWINSO Ad {iq", "page": 15, "level": 1}}, {"headings_1": {"content": "au}", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aJedIUNWLUOD Asx", "metadata": {"headings": [{"headings_0": {"content": "Sbebug Ans\u0131uly 39WU3S uoWeonpe Bununoaay peroidde sSJEWINSO Ad {iq", "page": 15, "level": 1}}, {"headings_1": {"content": "au}", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN)0J)", "metadata": {"headings": [{"headings_0": {"content": "SN)0J)", "page": 15, "level": 1}}, {"headings_1": {"content": "Sbebug Ans\u0131uly 39WU3S uoWeonpe Bununoaay peroidde sSJEWINSO Ad {iq", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "YdIYM syods Jyeys SU} Ans\u0131ulw BIOS pjnoys PUI YAM abem -puns\u0131q So", "metadata": {"headings": [{"headings_0": {"content": "YdIYM syods Jyeys SU} Ans\u0131ulw BIOS pjnoys PUI YAM abem -puns\u0131q So", "page": 15, "level": 3}}, {"headings_1": {"content": "SN)0J)", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "!SU9WIEJEIS sesJe jo Ul 404 sul] OY\\} 0", "metadata": {"headings": [{"headings_0": {"content": "YdIYM syods Jyeys SU} Ans\u0131ulw BIOS pjnoys PUI YAM abem -puns\u0131q So", "page": 15, "level": 3}}, {"headings_1": {"content": "SN)0J)", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SSUIWEIDOId/SJUEID Aw", "metadata": {"headings": [{"headings_0": {"content": "SSUIWEIDOId/SJUEID Aw", "page": 15, "level": 4}}, {"headings_1": {"content": "YdIYM syods Jyeys SU} Ans\u0131ulw BIOS pjnoys PUI YAM abem -puns\u0131q So", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| \u00a9", "metadata": {"headings": [{"headings_0": {"content": "| \u00a9", "page": 15, "level": 4}}, {"headings_1": {"content": "SSUIWEIDOId/SJUEID Aw", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ave", "metadata": {"headings": [{"headings_0": {"content": "ave", "page": 15, "level": 4}}, {"headings_1": {"content": "| \u00a9", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\| \\| \\| \\| \\| \none1 Aq \u00a9 uojeonpe \n\u201as\u0131oypes\\} 103 JO 3\\} au) ed : sw abem aoueleA 10) AJessedaU Apne", "metadata": {"headings": [{"headings_0": {"content": "ave", "page": 15, "level": 4}}, {"headings_1": {"content": "| \u00a9", "page": 15, "level": 4}}, [{"headings_0": {"content": "ave", "page": 15, "level": 4}}, {"headings_1": {"content": "| \u00a9", "page": 15, "level": 4}}], [{"headings_0": {"content": "ave", "page": 15, "level": 4}}, {"headings_1": {"content": "| \u00a9", "page": 15, "level": 4}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "panss\u0131 JuawabeueW Ad \u201eers Es \u0131\u0131\u0131q ajewnse 0} JeDUEUN Mojeq", "metadata": {"headings": [{"headings_0": {"content": "panss\u0131 JuawabeueW Ad \u201eers Es \u0131\u0131\u0131q ajewnse 0} JeDUEUN Mojeq", "page": 15, "level": 2}}, {"headings_1": {"content": "ave", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__peynduioo- |\u2014\u201c(y5n)jjebpng Den E8\u2019S6r\u2019\u00f6se oss\u2018oss\u2019zbz 802\" vev'ss\u2019e0ST \u00a3tv'pps'pys'zz p\u00f6rloeovor _Tz9'p28'8v9'TT JO Jo JO Japun SJEpuly", "metadata": {"headings": [{"headings_0": {"content": "__peynduioo- |\u2014\u201c(y5n)jjebpng Den E8\u2019S6r\u2019\u00f6se oss\u2018oss\u2019zbz 802\" vev'ss\u2019e0ST \u00a3tv'pps'pys'zz p\u00f6rloeovor _Tz9'p28'8v9'TT JO Jo JO Japun SJEpuly", "page": 15, "level": 1}}, {"headings_1": {"content": "panss\u0131 JuawabeueW Ad \u201eers Es \u0131\u0131\u0131q ajewnse 0} JeDUEUN Mojeq", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sn90,", "metadata": {"headings": [{"headings_0": {"content": "Sn90,", "page": 15, "level": 3}}, {"headings_1": {"content": "__peynduioo- |\u2014\u201c(y5n)jjebpng Den E8\u2019S6r\u2019\u00f6se oss\u2018oss\u2019zbz 802\" vev'ss\u2019e0ST \u00a3tv'pps'pys'zz p\u00f6rloeovor _Tz9'p28'8v9'TT JO Jo JO Japun SJEpuly", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "se J3eJs Jaquinu UIe\\}GO ul \u2018oz", "metadata": {"headings": [{"headings_0": {"content": "Sn90,", "page": 15, "level": 3}}, {"headings_1": {"content": "__peynduioo- |\u2014\u201c(y5n)jjebpng Den E8\u2019S6r\u2019\u00f6se oss\u2018oss\u2019zbz 802\" vev'ss\u2019e0ST \u00a3tv'pps'pys'zz p\u00f6rloeovor _Tz9'p28'8v9'TT JO Jo JO Japun SJEpuly", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "saniunyioddo", "metadata": {"headings": [{"headings_0": {"content": "saniunyioddo", "page": 15, "level": 5}}, {"headings_1": {"content": "Sn90,", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UDdIUM", "metadata": {"headings": [{"headings_0": {"content": "UDdIUM", "page": 15, "level": 3}}, {"headings_1": {"content": "saniunyioddo", "page": 15, "level": 5}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "metadata": {"headings": [{"headings_0": {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "page": 15, "level": 1}}, {"headings_1": {"content": "UDdIUM", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0\\} 0\\} \\| \\| 3 \\| \\| \\| UOHeAROWAp", "metadata": {"headings": [{"headings_0": {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "page": 15, "level": 1}}, {"headings_1": {"content": "UDdIUM", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aunyonijs ul | = | payeujse abem BU]", "metadata": {"headings": [{"headings_0": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}, {"headings_1": {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payusilybiy ou (Spine 5 \u2018ye6pngq papales pue poyepijer \\| \\| \nauIWWajap OS fost 91 S 669'T 669\u2019T", "metadata": {"headings": [{"headings_0": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}, {"headings_1": {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "page": 15, "level": 1}}, [{"headings_0": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}, {"headings_1": {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "metadata": {"headings": [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3! PuUIsiq \nay\\} pue SUSWWINIDe4 Aynus \\| IT 3 \\| \\| payndwos-31 pajearai ue \nyes se = sayeeio \"Alan\u0131jop \nPASO\\|OSIP JUSUIUISAOD 1 TT", "metadata": {"headings": [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}, [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}], [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}], [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bulsn ay}", "metadata": {"headings": [{"headings_0": {"content": "Bulsn ay}", "page": 15, "level": 6}}, {"headings_1": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "105 \n\\| \\| 2A \\| \\| \\| \\| \\| ayy 0\\}", "metadata": {"headings": [{"headings_0": {"content": "Bulsn ay}", "page": 15, "level": 6}}, {"headings_1": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, [{"headings_0": {"content": "Bulsn ay}", "page": 15, "level": 6}}, {"headings_1": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a}", "metadata": {"headings": [{"headings_0": {"content": "a}", "page": 15, "level": 4}}, {"headings_1": {"content": "Bulsn ay}", "page": 15, "level": 6}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "a}", "page": 15, "level": 4}}, {"headings_1": {"content": "Bulsn ay}", "page": 15, "level": 6}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "usIgeyse 3obpng 0} au Oo sayorjsod ee sjosAed 404 Suougmmeu", "metadata": {"headings": [{"headings_0": {"content": "usIgeyse 3obpng 0} au Oo sayorjsod ee sjosAed 404 Suougmmeu", "page": 15, "level": 1}}, {"headings_1": {"content": "a}", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uoreonpg", "metadata": {"headings": [{"headings_0": {"content": "uoreonpg", "page": 15, "level": 1}}, {"headings_1": {"content": "usIgeyse 3obpng 0} au Oo sayorjsod ee sjosAed 404 Suougmmeu", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| J oy Aq > pue uejd 40) enpsen) jeussgu1 4a \nuseq Bulyeys Seunpedoid peaoidde Je peyuen you MU) P8\\}uno2Ie paroidde quewynioa1 Po\u00dfpnga\u00dfem \\_sieaue Aq paroidde \\_savauie \u201cYosAed /7b'hy8'bhbS\u20187Z2\u00b0XON 000'770'966'07'XDN", "metadata": {"headings": [{"headings_0": {"content": "uoreonpg", "page": 15, "level": 1}}, {"headings_1": {"content": "usIgeyse 3obpng 0} au Oo sayorjsod ee sjosAed 404 Suougmmeu", "page": 15, "level": 1}}, [{"headings_0": {"content": "uoreonpg", "page": 15, "level": 1}}, {"headings_1": {"content": "usIgeyse 3obpng 0} au Oo sayorjsod ee sjosAed 404 Suougmmeu", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue Hulpes| sebem Bulpea; *AIBAIEP JO SWISS Jo", "metadata": {"headings": [{"headings_0": {"content": "pue Hulpes| sebem Bulpea; *AIBAIEP JO SWISS Jo", "page": 15, "level": 2}}, {"headings_1": {"content": "uoreonpg", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0\\} \u2018eAoge", "metadata": {"headings": [{"headings_0": {"content": "pue Hulpes| sebem Bulpea; *AIBAIEP JO SWISS Jo", "page": 15, "level": 2}}, {"headings_1": {"content": "uoreonpg", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sey jo Sobem 1509 | payer _soadoldug a4 pay\u0131\u0131on ayy \u00a37p\u2019728'8hS'T 105 pasies Asd)j", "metadata": {"headings": [{"headings_0": {"content": "sey jo Sobem 1509 | payer _soadoldug a4 pay\u0131\u0131on ayy \u00a37p\u2019728'8hS'T 105 pasies Asd)j", "page": 15, "level": 3}}, {"headings_1": {"content": "pue Hulpes| sebem Bulpea; *AIBAIEP JO SWISS Jo", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pajuasaid Builpuny ~ \nPLISIP seuljepin6 sullwejep \"sUoNNYNSUI abem ur Ayjenied passed3e pauueid 0\\} \"Saom \n0\\} AnsiulW", "metadata": {"headings": [{"headings_0": {"content": "sey jo Sobem 1509 | payer _soadoldug a4 pay\u0131\u0131on ayy \u00a37p\u2019728'8hS'T 105 pasies Asd)j", "page": 15, "level": 3}}, {"headings_1": {"content": "pue Hulpes| sebem Bulpea; *AIBAIEP JO SWISS Jo", "page": 15, "level": 2}}, [{"headings_0": {"content": "sey jo Sobem 1509 | payer _soadoldug a4 pay\u0131\u0131on ayy \u00a37p\u2019728'8hS'T 105 pasies Asd)j", "page": 15, "level": 3}}, {"headings_1": {"content": "pue Hulpes| sebem Bulpea; *AIBAIEP JO SWISS Jo", "page": 15, "level": 2}}], [{"headings_0": {"content": "sey jo Sobem 1509 | payer _soadoldug a4 pay\u0131\u0131on ayy \u00a37p\u2019728'8hS'T 105 pasies Asd)j", "page": 15, "level": 3}}, {"headings_1": {"content": "pue Hulpes| sebem Bulpea; *AIBAIEP JO SWISS Jo", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mo\u00dfaye) ~~ UO EZOZ sSMOUS au} jjouAed pue (dadsow pue 94} Jo Bujeipng SIIAIAS", "metadata": {"headings": [{"headings_0": {"content": "Mo\u00dfaye) ~~ UO EZOZ sSMOUS au} jjouAed pue (dadsow pue 94} Jo Bujeipng SIIAIAS", "page": 15, "level": 3}}, {"headings_1": {"content": "sey jo Sobem 1509 | payer _soadoldug a4 pay\u0131\u0131on ayy \u00a37p\u2019728'8hS'T 105 pasies Asd)j", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yes", "metadata": {"headings": [{"headings_0": {"content": "yes", "page": 15, "level": 2}}, {"headings_1": {"content": "Mo\u00dfaye) ~~ UO EZOZ sSMOUS au} jjouAed pue (dadsow pue 94} Jo Bujeipng SIIAIAS", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO ssesse \npajeums3 vc0c/Ecoc pedojenep pue :MO\\|OQ yes Al\u0131ny OUNE 180% paleap mo oy) Amps s\u0131ea.ue ypny a6e/M 103 uosedWwoD \npapadxe \\| ON Aq JeHpngq JuewAed SANA 0\\} \njo Jeyew asoy] UOHe\\}USWIS/AWIT \u2018SUOMPPUSLULUODE", "metadata": {"headings": [{"headings_0": {"content": "yes", "page": 15, "level": 2}}, {"headings_1": {"content": "Mo\u00dfaye) ~~ UO EZOZ sSMOUS au} jjouAed pue (dadsow pue 94} Jo Bujeipng SIIAIAS", "page": 15, "level": 3}}, [{"headings_0": {"content": "yes", "page": 15, "level": 2}}, {"headings_1": {"content": "Mo\u00dfaye) ~~ UO EZOZ sSMOUS au} jjouAed pue (dadsow pue 94} Jo Bujeipng SIIAIAS", "page": 15, "level": 3}}], [{"headings_0": {"content": "yes", "page": 15, "level": 2}}, {"headings_1": {"content": "Mo\u00dfaye) ~~ UO EZOZ sSMOUS au} jjouAed pue (dadsow pue 94} Jo Bujeipng SIIAIAS", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yeHpng", "metadata": {"headings": [{"headings_0": {"content": "yeHpng", "page": 15, "level": 1}}, {"headings_1": {"content": "yes", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FUL au}", "metadata": {"headings": [{"headings_0": {"content": "FUL au}", "page": 15, "level": 2}}, {"headings_1": {"content": "yeHpng", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ysod", "metadata": {"headings": [{"headings_0": {"content": "ysod", "page": 15, "level": 2}}, {"headings_1": {"content": "FUL au}", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|) \\| \\| \\| \\| \\| [2301 Jepun \\| \n\\| \nolael NS NS 7 u \"7 \\| 'E XON sy\\} UY\\} HOJje yueoiyiubis I ul \\| \\| \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ysod", "page": 15, "level": 2}}, {"headings_1": {"content": "FUL au}", "page": 15, "level": 2}}, [{"headings_0": {"content": "ysod", "page": 15, "level": 2}}, {"headings_1": {"content": "FUL au}", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tone", "metadata": {"headings": [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nO\\} JEY\\}O Ue", "metadata": {"headings": [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}, [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}], [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "S\u2019T UONIPPE UT", "metadata": {"headings": [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1430 UI sJeyeW ove \n3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe District received UGX.434,106,297, out of UGX.434,106,297 budgeted (100%) for the financial year 2022/23. Out of the UGX.434,106,297 received, the District spent UGX.434, 103,327 (100%) leading to un-utilized funds of UGX.2,970. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual \\| \\| \nquantity \\_ quantity 1 Rural Water and Construction of boreholes 6 6 Sanitation Sub-Grant \\| Rehabilitation of boreholes 4 \n4 \n\\| (traditional component) Rehabilitation of spring wells En 7 2 Piped Water Sub-Grant Completion of Kindeke Piped 1 \n1 (UgIFT component) Water Supply System \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}, [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where the district had commendable performance; \nSeven (7) sampled budgeted projects worth UGX.238,595,383 were provided for \u00b0 \nin the approved five-year development plan. \n\u00b0 Seven (7) sampled activities implemented were eligible in compliance with the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}]], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Desk and field appraisals were done for all sampled seven (7) activities", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was fairness in resource distribution of water projects amongst the sub counties/town councils. \nUGFIT project was provided with water source accessible by the local community. \u00a9 \nThe district realised all of its budgeted funds amounting UGX.434, 106,297. \n6 \nOut of UGX.434,106,297 realised, UGX.434, 103,327 (100%) was absorbed. \n80 \nAll pipes bought for borehole works were stainless steel/u-PVC. \n6 \n0 Expenditure worth was accounted for. \n3.1.3 Procurement review \n3.1.4 Timeliness of procurements \nSection 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files revealed the following; \na) A review of Advertisements of procurements revealed that four (4) projects were advertised before 30 June 2022, as shown in the table below; \nSn Project \nAmount Date of advertisement 1; Drilling of boreholes", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Rehabilitation of boreholes\n3. Rehabilitation of spring wells", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "207,271,920", "metadata": {"headings": [{"headings_0": {"content": "207,271,920", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 2}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\" May, 2022", "metadata": {"headings": [{"headings_0": {"content": "207,271,920", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 2}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "35,047,060", "metadata": {"headings": [{"headings_0": {"content": "35,047,060", "page": 17, "level": 3}}, {"headings_1": {"content": "207,271,920", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30 May, 2022", "metadata": {"headings": [{"headings_0": {"content": "35,047,060", "page": 17, "level": 3}}, {"headings_1": {"content": "207,271,920", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33,902,456", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\" May, 2022", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Completion of Kindeke Piped Water 138,376,240", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "30\" May, 2022 \\| Supply System \nTotal", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "414,597,676", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b) A review of contract documents of procurements revealed that two (2) projects contracts awarded after 31\u00b0 October 2022, as shown in the table below; \nSn Project", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}, [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Rehabilitation of boreholes", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Amount Date of advertisement 35,047,060 15\u00ae March, 2023 2, Rehabilitation of spring wells \\| 33,902,456 15\u00ae March, 2023 Total", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "68,949,516", "metadata": {"headings": [{"headings_0": {"content": "68,949,516", "page": 17, "level": 3}}, {"headings_1": {"content": "414,597,676", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed contract award affects timely implementation of planned activities. \nThe Accounting Officer explained that this financial year, adverts were published in the last quarter of the previous financial year and a big percentage awarded by October 2023.", "metadata": {"headings": [{"headings_0": {"content": "68,949,516", "page": 17, "level": 3}}, {"headings_1": {"content": "414,597,676", "page": 17, "level": 3}}, [{"headings_0": {"content": "68,949,516", "page": 17, "level": 3}}, {"headings_1": {"content": "414,597,676", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure procurement processes are completed timely. \n3.1.5 Monitoring \n3.1.6 Preparation and submission of quarterly reports \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 3: 10th and 10th for 4.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. The Accounting Officer acknowledged the anomaly and promised to ensure compliance is adhered to in the subsequent quarters. \nRecommendation \nThe Accounting Officer should strengthen monitoring of the responsible officer so that quarterly reports are submitted timely. \n3.1.7 \nExistence and functionality of water user committees \nSection 4.1.1 of the Grant Guidelines (2022/2023) lists training of water user committees as one of the eligible activities to be implemented. \nAll seven sites visited during inspections had water user committees, however, 5 (71%) were functional while two (39%) were not functional. Details are shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}]], "page": 18, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 18, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Water Projects/facilities \nNumber Sites with Water Sites without of Sites functional User functional user Visited Committees committees iL Drilling and installation of boreholes 2 2 \n0 \n2 Rehabilitation of boreholes 3 1 2 3 Rehabilitation of spring wells 1 1 0 4 Completion of Kindeke Piped Water 1 1 \n0 \nSupply System \nTOTAL 7 5 2 \nWithout functional water user committees, the installed/rehabilitated facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that management has made a budget allocation towards re-training of existing Water User Committees in the work plan for 2023- 2024. \nRecommendation \nThe Accounting Officer should enhance monitoring of the respective sites of water sources to ensure that the water user committees are performing their duties. \n3.1.7.1 Review of the Implementation of the Grant activities \nParagraphs 4.1.1 and 4.1.4, of the District rural water supply and sanitation conditional and \nfor Local Governments FY \noe The district did not test water quality for six boreholes implemented at UGX.207,271,920 and neither was a report submitted to Ministry of water and Environment. \ne All 7 sites visited during inspections had water user committees, however, 5 (71.4%) were functional while 2 (39%) were not functional. Details are shown in the table below; \n\\| \\| \\| \\| No Water Projects/facilities \nNumber Sites with Sites without \n\\| of Sites Water \nfunctional \n\\| \n\\| \n\\| \n\\| Visited functional user \n\\| User \\| committees", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Committees", "metadata": {"headings": [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EN \n\\| \n1 Drilling and installation of boreholes 2 2 fed \\| \\| fees \\_\\_\\| \n\\_2 \\| Rehabilitation of boreholes 3. 001 2 \n\\| \n\u2014 \n3 Rehabilitation of spring wells 1 (eae 0 \\_\\_\\| \\| \\| ears Ab. \\| \n\\|4 \\| \\| \\| Completion of Kindeke Piped Water Supply 1 1 \n0 System en \\| \u2014\u2014\u2014 :LTOTAL ee El Er \nSr 5: \no Failure to test water could be a health hazard to those consuming it. \no Without functional water user committees, the installed/rehabilitated facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that management has made a budget allocation towards re-training of existing Water User Committees in the work plan for 2023- 2024.", "metadata": {"headings": [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}, [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "| Committees", "page": 19, "level": 8}}], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \n\u00a9 make budget provisions for water testing to ensure that communities are not consuming contaminated water that could cause health problems. \ne Strengthen monitoring of the respective sites of water sources to ensure that the water user committees are performing their duties. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "| Committees", "page": 19, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "| Committees", "page": 19, "level": 8}}]], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting Uganda\u2019s \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas were the district had commendable performance; UGX.26,924,000 was spent on budgeted for activities. \ne \ne The district obtained a No-objection of planned investments from Ministry of Education and Sports. \nThe district had a land title for land on which the Seed School at Lwamata will be e \nconstructed. \nUGX.26,924,000 spent by the district was accounted for. \n\u00bb \nUGFIT Projects for the financial year 2021-22 were fully implemented and are oe \nbeing utilized. \nSite meeting minutes of ongoing projects were maintained. \noe \nBuilding material test reports were prepared. \ne \n3.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.2.2.1 Funding and Absorption of UGIFT funds \nOut of the approved budget of UGX.1,084,837,000, the district received UGX.750,000,000 (69%); Out of the received funds, UGX.26,924,000 (4%) was spent, thus leaving UGX.723,076,000 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under \\_ \n\\_ budget (UGX) Release (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}, [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}]], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 5}}, {"headings_1": {"content": "Program", "page": 19, "level": 2}}], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX) \n(A) (B) (\u00a9) D=(A-B) E=(B-C) Capital 1,084,837,000 750,000,000 26,924,000 334,837,000 723,076,000", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 5}}, {"headings_1": {"content": "Program", "page": 19, "level": 2}}], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent 0 0 0 0 0 Total \n750,000,000 750,000,000 26,924,000 334,837,000 723,076,000 \nAs a result of under absorption of funds, construction of Kitagenda Seed School had not commenced. \nThe Accounting Officer attributed the under absorption to delays in the hybrid procurement process by MoES. \nRecommendation \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.31 Positive observations \nI noted the following areas where the district had commendable performance; \nCapital development works and investment services were allocated in line with the oe", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}, [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}]], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 8}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o An asset register of education facilities and their condition was maintained to inform prioritization in selection of schools. \nThe district received all its budget of UGX.285,744,168. \no \nAll the five (5) activities implemented were incorporated into the district plan and \u00b0", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 8}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 21, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Expenditure worth UGX.285, 744,168 was fully accounted for. \n0 \nAll five (5) projects implemented were existent. \n8 \nAll the implemented activities were eligible as per the guidelines. \n0 \nFive (5) Projects worth UGX.251,524,139 were monitored by the Engineer and o \nDEC. \nSite visit reports were available for all five (5) projects implemented. \n\u00b0 \no Internal Auditor endorsed payment certificates for the five (5) projects", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 21, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 8}}, {"headings_1": {"content": "budget.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.3.2.1 Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX.285,744,168 representing 100% funding as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 8}}, {"headings_1": {"content": "budget.", "page": 21, "level": 8}}, [{"headings_0": {"content": "implemented.", "page": 21, "level": 8}}, {"headings_1": {"content": "budget.", "page": 21, "level": 8}}]], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "page": 21, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Varia", "metadata": {"headings": [{"headings_0": {"content": "Varia", "page": 21, "level": 5}}, {"headings_1": {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ance (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Varia", "page": 21, "level": 5}}, {"headings_1": {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "285,744,168 285,744,168 |", "metadata": {"headings": [{"headings_0": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}, {"headings_1": {"content": "Varia", "page": 21, "level": 5}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "E \\| aide a \\| \nOut of the UGX.285,744,168 released, UGX.284,380,168 was spent resulting in an under absorption of UGX.7,747,727, as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}, {"headings_1": {"content": "Varia", "page": 21, "level": 5}}, [{"headings_0": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}, {"headings_1": {"content": "Varia", "page": 21, "level": 5}}]], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds released", "metadata": {"headings": [{"headings_0": {"content": "Funds released", "page": 21, "level": 1}}, {"headings_1": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "metadata": {"headings": [{"headings_0": {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "Funds released", "page": 21, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| (UGX) IL \u201aabsorbed 285, \\_ 284,380,168 fo \u201a364, 000 \\_\\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "Funds released", "page": 21, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "744, EB", "metadata": {"headings": [{"headings_0": {"content": "744, EB", "page": 21, "level": 1}}, {"headings_1": {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(SN [Activity | Planned quantity | Actual quantity |", "metadata": {"headings": [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of maternity ward at \n1 \\| \n0 \\| \\| \nLwamata HC III \n\\| \\|\\_\\_\\| \nied a er Er Goats carrie eee \ni \n\\| 2 \\| Construction of a staff house at Lwamata \\| \n1\\| 0\\| \\| HC II \n\\| \\| \\_ \n\u2014 \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n3.5.1 Positive observations \nI noted the following areas where the district had commendable performance; \no The district received UGX.750,000,000 (100%) out of the budgeted", "metadata": {"headings": [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}, [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}]], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.750,000,000.", "metadata": {"headings": [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Out of the total \nof UGX.750,000,000, UGX.749,999,999 (100%) was \n(Minimum 95%), Investment Servicing (Maximum 2.5%) and Performance Monitoring (Maximum 2.5%). \nA review of the District budget and departmental work plans revealed variances between the allowable thresholds and the thresholds applied by the district during budgeting and expenditure. While Investment Servicing and Performance Monitoring were each allowed a Maximum of 2.5%, the entity allocated 1% and 1% respectively. \nThe entity also allocated 98% to infrastructure project contrary to the allowed minimum of 95% of the total budget contrary to the guidelines. Details as shown in the table below: \nMain Expenditure Items \nThreshold as Actual Approved budget Variance per the percentag (UGX) \nguidelines e (budget) (A-B) \\_ \n(A) (B) \\| \n\\| \nInfrastructure Projects \nMinimum 95% 98% \\_\\_\\_\\_\\_\\_\\_731,250,000 3% \\| \\_\\_ \nInvestment Servicing and Monitoring Maximum 2.5% 4% \\_.........9375,000 ..1.5% Performance Improvement Maximum 2.5 % 1% 9,375,000 1.5% Total 100 750,000,000 \\| \nFailure to adhere to thresholds could lead to suffocation of particular activities.", "metadata": {"headings": [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the head of Planning adheres to the thresholds while making budget allocations for the activities under this program. \n3.5.2.2 Physical inspection of infrastructure Projects \nI undertook physical inspection of two projects to assess the extent of service delivery. \nI observed that the district had not yet implemented the works on ground. Details are in the table below; \nNo Program Activity Value of Pictorial evidence Summary of Audit me details the findings conclusio project \nn", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 12-Human Constructi 750,000,0 Capital on of 00 Developme maternity \nnt ward at Bet \ne No works had = Expected commenced Health \n\\_ \n$ \ndespite the fact Service \nthat all funds delivery to Lwamata had been the i HC III \nadvanced to beneficiari \\| \nthe Contractor es is \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}, [{"headings_0": {"content": "(UGX)", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}]], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delayed.", "metadata": {"headings": [{"headings_0": {"content": "delayed.", "page": 24, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 24, "level": 5}}], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that there were no clear guidelines concerning the operations of the engineering brigade that led to delay in the execution of works.", "metadata": {"headings": [{"headings_0": {"content": "delayed.", "page": 24, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 24, "level": 5}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely completion of procurements so that projects are fully implemented within the planned durations. \n3.5.2.3 Procurement \nSection 4.1.7 of the Transitional Development Ad Hoc Grant implementation guidelines states that LGs should ensure that all health contracts are procured and managed as per Section 58 (4) of the PPDA Act. I reviewed the procurement process of the health contracts and noted the following; \n3.5.2.3.1 Advance Payments \nA review of the special conditions of contracts dated 1/March/2023 and 6/June/2023 between Kiboga district and UPDF Engineers Brigade provided for a 30% advance payment. However, I noted that the district made advance payments amounting UGX.766,642,509(100%) contrary to the expected UGX.229,992,752(30%) as per contract clause on Advance payments. Details are in the table below; Furthermore, I also noted that the advance was paid without an advance payment bond. \n'Sn Procure Contrac \n\\| \nContract T Advance \n\\| Actual \ni Audit ; \\| \\| ment tor \\| Amount payment \n\\| \\| Advance Remarks \\| \\| Details \\| \n(30%) \\| Payment \nas \n\\| \n\\| \\| \\| per contract \\| \\| 4 1 Constructi \\| UPDF 615,931,370 184,779,411 \\| 615,931,370 Payment made \\| \\| \n\\| on of Engineeri \\| \nwithout \\| \\| \n\\| \nmaternity ng \\| \\| Advance \\| \n\\| \\| \\| ward at Brigade \n\\| Payment bond", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}]], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Lwamata |", "metadata": {"headings": [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| HC III aa \\| \\| \\| 5 \\| 2 \\| \nConstructi \\| UPDF \\| 150,711,139 45,213,341 150,711,139 \\| Payment made \\| \\| \\|on of a \\| Engineeri \\| \\| \n\\| without I \\| I \\| staff house \\| ng \n\\| \\| \\| Advance at \\| Brigade \\| \\| \nPayment bond \\| \\| \n\\| \n\\| \\| \\| Lwamata \\| \\| \\| \\| IHem \\| \\| I \\| [\\| \\| \\|Tota\u0131 \\| 766,642,509 \\| 229,992,752 \\| 766,642,509 mer \\| \nThere is a risk of financial loss by the district if the works are not executed to", "metadata": {"headings": [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completion.", "metadata": {"headings": [{"headings_0": {"content": "completion.", "page": 25, "level": 8}}, {"headings_1": {"content": "| Lwamata |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that UPDF Engineering Brigade under the Ministry of \n3.6 Other Entity Specific Findings \n3.6.1 Audit of Kiboga General Hospital \n3.6.1.1 Failure to deliver medicines and Health supplies according to the planned cycles and quantities \nThe National Medical Stores (NMS) uses the Last Mile Delivery system of distribution where it facilitates delivery of medicines and other health supplies directly to their final destination, i.e. to all public and accredited private health facilities and district", "metadata": {"headings": [{"headings_0": {"content": "completion.", "page": 25, "level": 8}}, {"headings_1": {"content": "| Lwamata |", "page": 25, "level": 3}}, [{"headings_0": {"content": "completion.", "page": 25, "level": 8}}, {"headings_1": {"content": "| Lwamata |", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hospitals.", "metadata": {"headings": [{"headings_0": {"content": "hospitals.", "page": 26, "level": 1}}, {"headings_1": {"content": "completion.", "page": 25, "level": 8}}], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the delivery notes for the different cycles of essential medicines and other health supplies to Kiboga hospital and noted that NMS delivered the medicines after the planned dates. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "hospitals.", "page": 26, "level": 1}}, {"headings_1": {"content": "completion.", "page": 25, "level": 8}}], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cycles", "metadata": {"headings": [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NMS Planned Delivery Actual Delivery Delay in \\_ \n\\| \n\\| \n\\_ Date as per schedule Date \n\\_ Days Cycle 1 22/09/2022 28/09/2022 6 Sao per gy ge et Cycle 7 22/12/2022 27-Feb-23 Ss 3 \nCycle 4 22/02/2023 18-Apr-23 55 Cycle 5 20/04/2023 05-Jul-23 76 Cycle 6 16/06/2023 05-Jul-23 19 \nDelayed delivery of essential medicines puts the lives of patients in danger and may lead to loss of lives. \nThe Accounting Officer recommends Ministry of Finance to timely release of funds to NMS but also consider NMS as a special entity to enable timely delivery of Drugs and medical supplies. \nRecommendation \nThe Accounting Officer should liaise with National Medical Stores to ensure that medicines are delivered on time. \n3.6.1.2 Lack of synchronization between the RX Solution system and the NMS Client Self Service Portal(CSSP) \nThe GoU on 20 January, 2022 launched the 10-year National Health Supply Chain Roadmap which aims at ensuring the sustainability of development outcomes invested in the health sector over time by development partners. This is supported through targeted improvements towards sustained availability of EMHS to all citizens wherever and whenever needed. \nmedicines and health supplies. NMS also introduced the Client Self Service Portal (CSSP) for instant ordering of medical supplies. \nI noted that there is no synchronization between the two systems which leads to constant delays in ordering and delivery of medicines. \nThis lack of synchronization between the systems defeats the government effort to enhance adequate supply chain in the health sector. \nRecommendation \nThe Accounting Officer should bring the matter to the attention of National Medical Stores and the Ministry of Health. \n3.6.1.3 Lack of Ownership Deeds \nRegulation 58 (4) of the Local Government Financial and Accountability Regulation requires that the properties, and assets of a local government, shall be properly registered, titles issued, and valued and that requirement shall apply to both movable and immovable properties and assets and it shall constitute a fixed asset register. \nI noted that the District has no land title for the land measuring approximately 18 acres on which the district hospital is located. Furthermore, I noted that the hospital land has since been encroached on by a school. \nThe hospital risks losing the land due to continued encroachment. \nThe Accounting Officer explained that the process of acquiring a land title for the District Hospital was ongoing and the preliminary survey had been done.", "metadata": {"headings": [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], "page": 27, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should plan for the titling of the district hospital land in the subsequent budgets. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}]], "page": 28, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration.", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Leadership vetting committees were elected and inaugurated in the 10 PDM SACCOs \nThe vetting criterion following the PDM SACCO byelaws were included in the minutes in the 10 PDM SACCOs. \n10 sampled PDM SACCOs trained PDM SACCO members. \n10 sampled PDM SACCOs included the bank account opening resolutions in their minutes. \n10 PDM SACCOs with fully constituted Boards held regular Board meetings. \nThe board members of the sampled 10 SACCOs filled in expression of interest forms prior to being elected. \nThe training of trainers (Core Implementation team) was carried was carried out in Jinja district. \nTraining of local experts was carried out on 21/11/2022. \nThe training of households and enterprise group leaders was carried out in 58 Parishes/Wards. \n58 SACCOs were registered under the Cooperative Societies Act \n130 Enterprise groups in 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based \n18 beneficiaries received UGX.18,000,000 as indicated in the SACCO records. \u00b0 \n18 beneficiaries in 9 PDM SACCOs had received PRF once. \n\u00b0 \n4.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.1 Planning and Budget Performance \nI reviewed the District approved work plan and budget for PDM activities and noted the following; \n4.3.1.1 Delayed release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 2 PDM SACCOs received all their PRF in the last quarter implying that the disbursements delayed by 9 Months. The summary is in the table below;", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 30, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "metadata": {"headings": [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "June \nPied \nes \\|1\\_\\_\\|Degeya-Nkandwa \u2014\u2014 a \u2014 m MEN EEE \u2014 \nu. ss \\| iS \nb \\_ = \nPDM Saco \\| \\_100,000,000 100,000,000 2 \\|Ssinde-Kyekumbya PDM Sacco \\_\\_100,000,000 100,000,000 \\| \n\\| \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}, [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}], [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 31, "level": 2}}, {"headings_1": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED so that funds are released timely. \n4.3.1.2 Release of Funds for PDM Administrative Costs \nAccording to a letter from the National Coordinator of the PDM dated 29% September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX.1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include; \nPDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" oe \nThe Accounting Officer explained that the part of the PDM administrative costs were to facilitate PDM SACCO general Meetings and training of PDM SACCO leaders and the 75% of the administrative costs was to facilitate PDC meetings/activities. \nRecommendation \nThe Accounting Officer should bring the matter to the attention of MoFPED so that administration funds for PDCs are released in full. \n4.3.2 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. e The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne APDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \noe The Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \ne The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \ne The Production subcommittee 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. \noe Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM 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; \no The PDCs funding received of general meetings UGX.43,055,000 was inadequate to facilitate hence the the activities of the PDC \nunderfunding of PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. General Meetings \u00bb By the time of the first general meeting, 9 Management did by PDM SACCOs \nPDM SACCOs had already received funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "not respond to the query of receipt of PRFs before first", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "general", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. SACCO", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \ne 10 Sampled SACCOs did not constitute the The Accounting Committees and Production, Marketing, Business Officer explained Sub Committees Development services, Finance and that SACCO investment sub-Committees. Details are development shown in Appendix 10. \nrequires that some committees are on-boarded gradually; the critical ones which are Executive,", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}, [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}]], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Loans,", "metadata": {"headings": [{"headings_0": {"content": "Loans,", "page": 33, "level": 1}}, {"headings_1": {"content": "general", "page": 33, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Supervisory are required for the SACCO to be functional. The rest of the committees are on-boarded in the due course of SACCO development. In this regard the", "metadata": {"headings": [{"headings_0": {"content": "Loans,", "page": 33, "level": 1}}, {"headings_1": {"content": "general", "page": 33, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "primary", "metadata": {"headings": [{"headings_0": {"content": "primary", "page": 33, "level": 1}}, {"headings_1": {"content": "Loans,", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committees which are Executive and Loans committee are", "metadata": {"headings": [{"headings_0": {"content": "primary", "page": 33, "level": 1}}, {"headings_1": {"content": "Loans,", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 33, "level": 1}}, {"headings_1": {"content": "primary", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constituted and functional. \no Failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \no Lack of sub-committee affects timely resolution of issues thus affecting effective PDM SACCO operations.", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 33, "level": 1}}, {"headings_1": {"content": "primary", "page": 33, "level": 1}}, [{"headings_0": {"content": "fully", "page": 33, "level": 1}}, {"headings_1": {"content": "primary", "page": 33, "level": 1}}]], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2\u00b0 A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI made the following observations; \nSN Nature of Observations Management \\| registration Response \\| 1. Licensing of PDM \u00bb 58 SACCOs were not licensed to take The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}]], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs Under the on the business of lending under explained that the \\| \nMicrofinance \nMicrofinance Institutions money \\| SACCOs were not Institutions Money \nlenders act as detailed in Appendix \\| licensed to do money Lenders Act 11. \nlending business \\| \nbecause they were still in their infancy stage. The Tier 4 & Money Lending Act 2016 requires the SACCO to have \nexisted for 2 years before licensing. However subsequent periods/FYs the PDM SACCOs will be \nadvised to pursue \nmoney", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}, [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}]], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lending licensing.", "metadata": {"headings": [{"headings_0": {"content": "lending licensing.", "page": 34, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "lending licensing.", "page": 34, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO \u00ab10 SACCOs have a PDM member \\| The Accounting Enterprise and registers / updated PDM member Officer explained that Household Registers registers as per the guidelines, the", "metadata": {"headings": [{"headings_0": {"content": "lending licensing.", "page": 34, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "however, the new members had not registration is a been presented in a general assembly continuous exercise for admission into the PDM SACCO on the PDMIS. \nDetails are in Appendix 12. \nIrregularities in registration of Enterprise Groups could; \no Lead to extending loans to members of non-existent enterprise groups and ineligible beneficiaries. \ne Lead to challenges in enforcement of recovery of PRF from beneficiaries of unlicensed PDM SACCOs. \nRecommendation \nfund; 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": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}, [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}]], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth oe \nranking 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 LCi chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence o \nhouseholds in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nFor farming enterprises, the borrower must obtain an agriculture insurance policy oe \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}, [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of \u00b058 parishes did not carry The Accounting Officer Households", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "out wealth ranking during explained that wealth ranking of identification of subsistence households was done during households. Details are in community/village meetings Appendix 13. \nchaired by LCI persons with the guidance of local experts. Furthermore, PRF beneficiaries were also endorsed by the respective enterprise group members. \n", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}, [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Selection and ce10 parishes selected The Accounting Officer Implementation of flagship projects that were explained that the priority Prioritized/Flagship inconsistent with the LG enterprises for Kiboga District", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "selected \npriority are cattle (Beef &Dairy), Coffee, commodities. Appendix Irish potato & maize however 14 refers \nsubsistence farmers were \u00b082 out of 130 farmer \\| further subjected to enterprise enterprise/households from selection using the pairwise 10 PDM SACCOs ranking tool which is a implemented projects that participatory and bottom up are not from the priority enterprise selection tool (Basing commodity list. Appendix on Land availability & Suitability, 15 refers. acceptability, affordability, marketability, profitability, risks, experience, etc) to facilitate \npolicies from UAIS. Details agriculture \ninsurance. are in Appendix 16. \nFurthermore, the government should subsidize insurance cover for investments costs of enterprises being undertaken. \n\\| \\| \\| \n\u00bb Failure to identify subsistence households using the wealth-ranking tool may undermine the achievement of pillar objectives. \nLack of recourse in form of insurance will expose the farming enterprises to the e \nadverse effects of climate change and may result into failure to recover the loan funds. \nRecommendation \nThe Accounting Officer should; \noe ensure that PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding. \noe enhance monitoring of the PDM SACCOs and their respective enterprise groups to ensure that they implement activities in line with LG selected Priority commodities. \ne Liaise with the secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries. \n4.3.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM ALG Guide for Supporting Households & Enterprise Groups in - \nAccessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n4.3.5.1 Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections on sample of 18 beneficiaries from 9 PDM SACCOs and observed that i beneficiary in 1 PDM SACCO had implemented a different project from those approved by the district. Appendix 17. Implementation of other commodities other than the LG approved commodities undermines the achievement of PDM objectives. \nRecommendation \nThe Accounting Officer should enhance monitoring of the PDM activities to ensure", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}, [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}]], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], "page": 36, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and funded activities. \nAPPENDICES \nAppendix i (a): Performance of Local Revenue \nSource Approved Actual Variance Reasons for under budget \\| Collections collection Tax Revenues \nLocal Services Tax 148,441,617 148,441,617 \n0 Land 46,396,500 46,396,500 0 fees(Premium) \nBusiness Licenses 152,842,748 152,842,748 0 \nOther tax revenues 15,988,000 15,988,000 \n9 This is as a result of \nclosure of some guest houses and hotels which affected Hotel \nTax Non-Tax Revenues \nOther Property - - = income \nDividends \n= \n= \na Rent \n294,681,000 53,478,700 241,202,300 The closure of Bugabo \\| & Kapeke livestock markets momentarily due to the foot and mouth disease affected \nincome for land owners. De \nOther property 2 = & \nincome (disposal of", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}, [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "assets)", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sale of goods and 68,207,000 48,043,000 20,164,000 There was a reduction \\| services \nin number of applicants for group/birth/death and sale of bid documents among \nnn \nothers \nAdministrative fees 172,451,767 233,458,026 -61,006,259 and licenses \nCourt fines and", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- -", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Penalties \nOther fines and", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- ~", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Penalties \nMiscellaneous 10,328,875 -10,328,875 Revenue \nTotal Revenue 899,008,632 708,977,466 190,031,166 \nAppendix 1 (b): Uncollected Local Revenue \nProgramme Activity Purpose of the un Unrealised implemented activities Budget Agro-Industrialization \\| Carryout crop pest and To improve on agricultural", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| disease surveillance productivity \nand tanning field visit \\| \nand advisory post \nharvesting handling. \\| Natural Resources, Sensitization on land To enforce environment", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9,074,000", "metadata": {"headings": [{"headings_0": {"content": "9,074,000", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nEnvironment, Climate management conservation \\| \nChange, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "9,074,000", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 3}}, [{"headings_0": {"content": "9,074,000", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 3}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 38, "level": 2}}, {"headings_1": {"content": "9,074,000", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private \nSector Carryout sensitization To improve on quality and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 38, "level": 2}}, {"headings_1": {"content": "9,074,000", "page": 38, "level": 1}}, [{"headings_0": {"content": "Management", "page": 38, "level": 2}}, {"headings_1": {"content": "9,074,000", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development meeting on milk quantity of milk", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "production", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 38, "level": 1}}, {"headings_1": {"content": "production", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital Support supervision Performance 1,400,000", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 38, "level": 1}}, {"headings_1": {"content": "production", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 2}}, {"headings_1": {"content": "production", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "improvement", "metadata": {"headings": [{"headings_0": {"content": "improvement", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance And Transfers to LLGs To foster service delivery", "metadata": {"headings": [{"headings_0": {"content": "improvement", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "140,572,706", "metadata": {"headings": [{"headings_0": {"content": "140,572,706", "page": 38, "level": 3}}, {"headings_1": {"content": "improvement", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 38, "level": 1}}, {"headings_1": {"content": "140,572,706", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the lower local", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 38, "level": 1}}, {"headings_1": {"content": "140,572,706", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "governments", "metadata": {"headings": [{"headings_0": {"content": "governments", "page": 38, "level": 1}}, {"headings_1": {"content": "Security", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \nu \\| \nDevelopment Plan Monitoring and To ensure collection of all", "metadata": {"headings": [{"headings_0": {"content": "governments", "page": 38, "level": 1}}, {"headings_1": {"content": "Security", "page": 38, "level": 1}}, [{"headings_0": {"content": "governments", "page": 38, "level": 1}}, {"headings_1": {"content": "Security", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,731,864", "metadata": {"headings": [{"headings_0": {"content": "13,731,864", "page": 38, "level": 1}}, {"headings_1": {"content": "governments", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 38, "level": 3}}, {"headings_1": {"content": "13,731,864", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inspection of local budgeted local revenue revenue activities \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 38, "level": 3}}, {"headings_1": {"content": "13,731,864", "page": 38, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 38, "level": 3}}, {"headings_1": {"content": "13,731,864", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "168,778,570", "metadata": {"headings": [{"headings_0": {"content": "168,778,570", "page": 38, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 2 (a): Performance of GOU Warrants \nProgramme Name Approved Warrants (UGX) Variance %age Budget (UGX) (UGX) performance Agro-Industrialization 1,813,960,510 1,813,960,510 - 100.0% Natural Resources, Environment, 1,169,371,768 1,169,371,768", "metadata": {"headings": [{"headings_0": {"content": "168,778,570", "page": 38, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 38, "level": 3}}], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 100.0% Climate Change, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "168,778,570", "page": 38, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 38, "level": 3}}], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development 73,934,315 73,934,315 - 100.0% Integrated Transport 1,496,644,064 855,236,069 641,407,995 57.1% Infrastructure And Services \nHuman Capital Development 26,858,633,621 26,370,452,538 488,181,083 98.2% Public Sector Transformation 21,000,000 21,000,000 100.0% - \nCommunity Mobilization And Mind- 353,959,489 200,735,564 153,223,925 56.7% set Change \nGovernance And Security 6,944,244,951 6,273,305,253 670,939,698 90.3% Development Plan Implementation 515,669,664 515,669,664 - 100.0% TOTAL \n39,247,418,382 37,293,665,681 1,953,752,701 95.0% \nAppendix 2 (b): A roved budget not warranted \nNo Programme Amount not Activities not \nPurpose and impact of warranted /partially the unimplemented", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}, [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 40, "level": 1}}, {"headings_1": {"content": "Management", "page": 39, "level": 5}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activity", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Integrated ~ \\| i \n641,407,995 Routine manual and Poor road networks due to \\| \\| \nTransport mechanised non-maintenance affect \\| \nInfrastructure \nmaintenance of district connectivity to other \nAnd Services \nroads \ncommunities and ease of movement of goods and \n\\| \n2 Human Capital 466,790,609 Mass \nservices. \nmeasles and Unvaccinated children \nare \\|", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}, [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rubella Immunisation at exposed to infection by \\| \nHealth centres. \ncommunicable diseases \n3 Community \n153,223,925 Support to 10 Micro scale Intended improvement of the \nMobilization And \ngroups under micro scale livelihood of the group Mind-set Change project. members was negativity affected. \n4 Governance And 670,939,698 Implementation of Poor road networks due to", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine manual and non-maintenance affect \\| \nmechanised \\| connectivity to other \\| \nmaintenance of roads in communities and ease of Town councils and Sub \\| movement of goods and \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,932,362,227", "metadata": {"headings": [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Counties \nservices. \nAppendix 3 (a): Utilization of Warrants Programme Name \nWarrants (UGX) Utilization of Variance (UGX) %age warrants (UGX performance Agro-Industrialization 1,819,960,510 1,661,916,659 158,043,851 91.3% Natural Resources, Environment, 1,182,037,768 1,160,363 ,507 21,674,261 98.2% Climate Change, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}, [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}], [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], "page": 41, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development 73,934,315 69,800,735 4,133,580 94.4% Integrated Transport Infrastructure 859,236,069 20,744,992,166 5,864,912,574 78% And Services \nHuman Capital Development 26,609,904,740 21,501,481,028 5,108,423,712 80.8% Public Sector Transformation 23,000,000 23,000,000 - 100.0% Community Mobilization And 202,522,564 194,608,452 7,914,112 96.1% Mindset Change \nGovernance And Security 6,913,783,179 6,371,017,905 542,765,274 92.1% Development Plan Implementation 569,668,800 527,637,597 42,031,203 92.6% TOTAL \n38,254,047,945 31,612,361,161 6,641,686,784 82.6% \nAppendix 3 (b): Table Showing activities affected by under-utilization of warrants No Programme Warrants not Activities affected by Reason for the \n\\| \\| Utilized the under utilization underutilization of warrants \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}, [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}]], "page": 41, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Agro- \n158,043,851 Unutilized general staff These were supplementary Industrialization \nsalaries for Production excess wage funds received Department.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "from MOFPED for enhanced \\| \n\\| \nsalaries.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}, [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Natural Resources, 21,674,261 Unutilized general staff These supplementary \\| \\| \nwere \n\\| \n\\| \\| Environment, \nSalaries for Natural \nexcess wage \\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "funds received \\| \n\\| Climate Change, \nResources and Water from MOFPED for enhanced \\| \nLand And Water \nDepartments. \\| salaries.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}, [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 41, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 41, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Private Sector 4,133,580 Unutilized general staff \\| These supplementary were \nDevelopment \nsalaries for Trade and excess wage funds received Marketing department. from MOFPED.\n4. Human Capital 5,864,912,574 Unutilized general staff These were supplementary", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 41, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "salaries under Education, excess wage funds received and Health departments. from MOFPED for enhanced salaries. \nConstruction of Kitagenga \nseed secondary school The UGFIT funds were under UGFIT. \nreleased in May by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}, [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Community \n7,914,112 Un utilized general staff There was no recruitment of Mobilization And \nsalaries for Assistant IT Assistant IT officer during the Mind-set Change officer. \\| year. \n\\_\n6. Governance And", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "542,765,274 Un utilized general staff \\| These were supplementary Security \nsalaries \nFor \nexcess wage funds received administration from MOFPED for enhanced \\| \\| Department. \\_ Salaries. \\| Tu Development Plan \n42,031,203 Un utilized general staff \\| Delayed recruitment of the Implementation \nsalaries for Finance and \\| principal Internal auditor and Audit Department. \nloss of staff in Finance \\| \ndepartment. \\_ \nTOTAL \n6,641,474,855 \nSN Progr Budget am progr (Progra Output /Them am m atic Implem area", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}, [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "entation", "metadata": {"headings": [{"headings_0": {"content": "entation", "page": 43, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 5}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Action", "metadata": {"headings": [{"headings_0": {"content": "Action", "page": 43, "level": 3}}, {"headings_1": {"content": "entation", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plan)", "metadata": {"headings": [{"headings_0": {"content": "Plan)", "page": 43, "level": 2}}, {"headings_1": {"content": "Action", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 43, "level": 1}}, {"headings_1": {"content": "Plan)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key performance Planned Are there Is the Conclusi Conclusion indicator(s) (Measure) Target for clear targets performance at at Output on \nthe and indicator used Activity level Financial performance by Level (Fully year indicators to Management (Fully Quantified measure reasonable? Quantifie /Not fully performance (Yes/No) If no d/Not Quantified) quantificatio give the fully \nn? (Yes/No) reason Quantifie \nIf no give the", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 43, "level": 1}}, {"headings_1": {"content": "Plan)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 43, "level": 8}}, {"headings_1": {"content": "Output", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "reason \n(A) (B) (\u00a9) (D) (E) (F)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 43, "level": 8}}, {"headings_1": {"content": "Output", "page": 43, "level": 1}}, [{"headings_0": {"content": "d)", "page": 43, "level": 8}}, {"headings_1": {"content": "Output", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(6) | (H) (1) 0) (K)", "metadata": {"headings": [{"headings_0": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}, {"headings_1": {"content": "d)", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 01- 01- \n010016- PDM Sensitization of district headquarters Number of staff and district 100 Yes \nYes Fully Substantially Agro- Institu Farmer staff and political leaders on PDM leaders sensitized. \nquantified quantified Indust tional mobilisa program activities implementation. \nrializati Streng \ntion and Sensitization of town council staff, Number of staff political 518 Yes \nYes Fully \non thenin sensitis political leaders and other stakeholders leaders and stakeholders", "metadata": {"headings": [{"headings_0": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}, {"headings_1": {"content": "d)", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "g and ation on PDM program activities sensitized.", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordi", "metadata": {"headings": [{"headings_0": {"content": "Coordi", "page": 43, "level": 6}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 43, "level": 1}}, {"headings_1": {"content": "Coordi", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nation \nSensitization of PDCs members Number of PDC members 111 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 43, "level": 1}}, {"headings_1": {"content": "Coordi", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully sensitized.", "metadata": {"headings": [{"headings_0": {"content": "Fully sensitized.", "page": 43, "level": 8}}, {"headings_1": {"content": "implementation.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "Fully sensitized.", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM-SACCOs formed, registered and Number of participants 111 Yes \nNo-The number Not fully PDM-SACCO accounts opened. \nof PDM-SACCOs quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "Fully sensitized.", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "formed,", "metadata": {"headings": [{"headings_0": {"content": "formed,", "page": 43, "level": 1}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "registered and", "metadata": {"headings": [{"headings_0": {"content": "formed,", "page": 43, "level": 1}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM-SACCO", "metadata": {"headings": [{"headings_0": {"content": "PDM-SACCO", "page": 43, "level": 6}}, {"headings_1": {"content": "formed,", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "accounts opened should have", "metadata": {"headings": [{"headings_0": {"content": "PDM-SACCO", "page": 43, "level": 6}}, {"headings_1": {"content": "formed,", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "been considered.", "metadata": {"headings": [{"headings_0": {"content": "been considered.", "page": 43, "level": 3}}, {"headings_1": {"content": "PDM-SACCO", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 06- 03- 0601012 000006- Water Deep boreholes drilling \nNumber of Deep boreholes 6 Yes Yes Fully Fully Natura Water 0-Water Plannin develo drilled. \nquantified quantified \\_ = a \u2014 a. a \nConstruction of piped water supply Number of piped water i \nYes Yes Fully \nces, Manag (Quantity ng system (Borehole pumped) at Kindeke. supply systems constructed.", "metadata": {"headings": [{"headings_0": {"content": "been considered.", "page": 43, "level": 3}}, {"headings_1": {"content": "PDM-SACCO", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Enviro ement \\|& services Borehole \n\\| \\| \nnment, Quality) rehabilitation Number of borehole 6 Yes Yes Fully Climat collected rehabilitated. quantified \u00a9 \\| and \nSpring rehabilitation Number of springs 7 Yes Yes Fully Chang assessed rehabilitated. quantified I \n39 \n\u00a9, Land And \nWater \n\\_ \n12- 02- \n320124- Transiti Construction of maternity unit at Number of maternity wards 1 \nHuman Popula Speciali onal Lwamatta HC III built \na \nYes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 ir", "metadata": {"headings": [{"headings_0": {"content": "2 ir", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "re nn Construction of staff house at Lwamata Number of staff houses built 1 \nYes Yes Fully \nHC TI quantified pment ent grant - \n, \nSafety services Health", "metadata": {"headings": [{"headings_0": {"content": "2 ir", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}, [{"headings_0": {"content": "2 ir", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "2 ir", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 44, "level": 6}}, {"headings_1": {"content": "2 ir", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Adhoc", "metadata": {"headings": [{"headings_0": {"content": "Adhoc", "page": 44, "level": 6}}, {"headings_1": {"content": "and", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Manag", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 44, "level": 5}}, {"headings_1": {"content": "Adhoc", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ement \n\\| on \nBu \n12- 01- \n320003- UGIFT Construction of Kitagenda Seed Number of seed secondary 1 Human Educat Assets Secondary School schools constructed \n\\_ \\_ \n\\_\\_ \nYes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 44, "level": 5}}, {"headings_1": {"content": "Adhoc", "page": 44, "level": 6}}, [{"headings_0": {"content": "Manag", "page": 44, "level": 5}}, {"headings_1": {"content": "Adhoc", "page": 44, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 44, "level": 5}}, {"headings_1": {"content": "Adhoc", "page": 44, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 44, "level": 5}}, {"headings_1": {"content": "Adhoc", "page": 44, "level": 6}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Substantially", "metadata": {"headings": [{"headings_0": {"content": "Substantially", "page": 44, "level": 8}}, {"headings_1": {"content": "Manag", "page": 44, "level": 5}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Substantially", "page": 44, "level": 8}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a, nn ie Monitoring, supervision, environment Not indicated N/A N/A N/A Not fully", "metadata": {"headings": [{"headings_0": {"content": "a, nn ie Monitoring, supervision, environment Not indicated N/A N/A N/A Not fully", "page": 44, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "screening and assessment of capital", "metadata": {"headings": [{"headings_0": {"content": "a, nn ie Monitoring, supervision, environment Not indicated N/A N/A N/A Not fully", "page": 44, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 8}}, {"headings_1": {"content": "a, nn ie Monitoring, supervision, environment Not indicated N/A N/A N/A Not fully", "page": 44, "level": 2}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pment and 5 \nworks, geotech survey, survey for", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 8}}, {"headings_1": {"content": "a, nn ie Monitoring, supervision, environment Not indicated N/A N/A N/A Not fully", "page": 44, "level": 2}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "skills Manage", "metadata": {"headings": [{"headings_0": {"content": "skills Manage", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 8}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project procurement. ment \n12- 01- \n320003- Educati Construction of 9 5-stance VIP latrines Number of 5stance VIP 9 Human Educat Assets on latrines built \nCapital ion,Sp and develo \nConstruction - of twin - staff house at Lukuli - Number of units - built - 2 Develo orts Facilitie pment P/S \npment and Ss grant-", "metadata": {"headings": [{"headings_0": {"content": "skills Manage", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 8}}, [{"headings_0": {"content": "skills Manage", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 8}}], [{"headings_0": {"content": "skills Manage", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 8}}], [{"headings_0": {"content": "skills Manage", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 8}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "skills", "metadata": {"headings": [{"headings_0": {"content": "skills", "page": 44, "level": 6}}, {"headings_1": {"content": "skills Manage", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Manage Former! Rehabilitation of Education Department Number of rehabilitated 1 ment y SFG building education department", "metadata": {"headings": [{"headings_0": {"content": "skills", "page": 44, "level": 6}}, {"headings_1": {"content": "skills Manage", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "building", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 44, "level": 2}}, {"headings_1": {"content": "skills", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Fully Substantially quantified quantified \n\u2014 \n-\\| Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 44, "level": 2}}, {"headings_1": {"content": "skills", "page": 44, "level": 6}}, [{"headings_0": {"content": "building", "page": 44, "level": 2}}, {"headings_1": {"content": "skills", "page": 44, "level": 6}}], [{"headings_0": {"content": "building", "page": 44, "level": 2}}, {"headings_1": {"content": "skills", "page": 44, "level": 6}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "building", "page": 44, "level": 2}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "building", "page": 44, "level": 2}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\| \nMonitoring, supervision, environment Number of site visits, Not indicated N/A \nN/A Not fully \nscreening and assessment of capital environmental screenings", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}, [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "works", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and assessment of capital \nworks done \non \n01- 01- 010015- Micro Conducting awareness meeting and Number of participants 151 Yes Yes Fully Fully \nAgro- Institu Extensio Irrigati training on Micro scale irrigation \nquantified quantified \nIndust tional n on \n- \nrializati Streng services awareness \nConducting - meeting - and Number of participants \u2014 420 Yes Yes Fully thenin training on Micro scale irrigation at sub", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}, [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "works", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on \ncounty level (14 Sub counties)", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "works", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "g and", "metadata": {"headings": [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coordi Awareness meetings on \nof farmers Number of meetings held 116 Yes Yes Fully \nnation microscale irrigation held twice in every \nquantified \nparish (58 parishes) \n. \n\\| \u2014 \nee \n\\_ \nExhibition with farmers and technical Number of exhibitions 1 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}, [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 44, "level": 8}}, {"headings_1": {"content": "g and", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "staff on small scale irrigation site", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 44, "level": 8}}, {"headings_1": {"content": "g and", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Fully", "page": 44, "level": 8}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40 \nConducting learning tours/visits to Number of learning 4 Yes Yes Fully established irrigation sites tours/visits to established", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Fully", "page": 44, "level": 8}}, [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Fully", "page": 44, "level": 8}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation sites \nPreparation of irrigation demonstration Number of demonstration 3 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 8}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "kits sites set up", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 8}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18- 01- 1801010 000006- DDEG Construction of ramp for PWDs on the Number of ramps 1 \nYes Yes Fully Substantially Develo Develo 102 Plannin district main building constructed", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 45, "level": 8}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pment pment Capacity g and", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 45, "level": 8}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan", "metadata": {"headings": [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planni building Budgeti \nData collection - and mentorship \u2014 LLGs Number of data collection \nin - 4 Yes No-doesn't - Not fully Imple ng, done in ng \nand mentorship activities \nindicate what quantified mentat Resear developm services", "metadata": {"headings": [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}, [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}], [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "held", "metadata": {"headings": [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and how much ion ch, ent \namount of data Evalua planning, \nwas planned to tion particular \nand ly for \nStatisti MDAs \nMonitoring \u2014\u2014 of district \u2014 projects - \nbe collected \nNumber of ss \nmonitoring 4 Yes Yes Fully cs and local activities done quantified gevermm Assessment of LLGs Number of assessments 4 Yes Yes Fully ents.", "metadata": {"headings": [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}, [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "done", "metadata": {"headings": [{"headings_0": {"content": "done", "page": 45, "level": 3}}, {"headings_1": {"content": "held", "page": 45, "level": 6}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "done", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "09- 04- 260003- Uganda Routine mechanized maintenance Number of kilometers 206 Yes Yes Fully Substantially Integr Transp Feasibili Road maintained \nquantified quantified ated ort ty and Fund \nTransp Asset Detailed \nRoutine - Manual maintenance - \nNumber of kilometers - 48.1 \nYes Yes Fully ort Manag maintained quantified \\| enginee \nInfrast ement ring Emergency road works Number of kilometers 26.9 Yes Yes Fully ructur studies \\|", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "done", "page": 45, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "done", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "maintained", "metadata": {"headings": [{"headings_0": {"content": "maintained", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "maintained", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e And", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "maintained", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Servic", "metadata": {"headings": [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other qualifying work Not indicated N/A N/A N/A Not fully es \nquantified I. \n41 \nAppendix 5: Implementation of planned Outputs \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}, [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Details", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extent of Implementation of output Bu 7 \nSN Progra Sub- PIAP Budg Foc Activities Key Plann Are Is the Conclusi Conclusi Budge Revis Amou Amou Act Perfo Audit Audit m progra (Pro et us/ \nm gram Outpu The \nImpl t mat \neme ic \nntati are \nperforma ed there perfor on at on at ted ed nt nt ual rman Conclu Conclu nce Targe clear mance Activity Output amou budg releas Spent Perf ce sion at sion at indicator t for targets indica Level level nt et ed UGX orm Varia activit output (s) the and tor (Fully (Fully UGX UGX UGX (\u2018000\u2019 anc nce y level level (Measure Finan perform used Quantifi Quantifi (\u2018000\u2019 (\u2018000\u00b0 (\u2018000\u2019 ) e \n(Fully/ (Fully/ on a ) cial ance by ed/Not ed/Not ) ) )", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}, [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}], [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}]], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partial Partial", "metadata": {"headings": [{"headings_0": {"content": "Partial Partial", "page": 46, "level": 6}}, {"headings_1": {"content": "Details", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actio year indicato Manag fully fully", "metadata": {"headings": [{"headings_0": {"content": "Partial Partial", "page": 46, "level": 6}}, {"headings_1": {"content": "Details", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "/Not /Not", "metadata": {"headings": [{"headings_0": {"content": "/Not /Not", "page": 46, "level": 2}}, {"headings_1": {"content": "Partial Partial", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rs to ement Quantifi Quantifi", "metadata": {"headings": [{"headings_0": {"content": "/Not /Not", "page": 46, "level": 2}}, {"headings_1": {"content": "Partial Partial", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Imple Imple", "metadata": {"headings": [{"headings_0": {"content": "Imple Imple", "page": 46, "level": 1}}, {"headings_1": {"content": "/Not /Not", "page": 46, "level": 2}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n \nPlan measure reaso ed) ed) \nmente mente ) perform nable? d)- d)- Outp ance (Yes/ Extent Extent ut quantific No) If \nof of ation? no", "metadata": {"headings": [{"headings_0": {"content": "Imple Imple", "page": 46, "level": 1}}, {"headings_1": {"content": "/Not /Not", "page": 46, "level": 2}}, [{"headings_0": {"content": "Imple Imple", "page": 46, "level": 1}}, {"headings_1": {"content": "/Not /Not", "page": 46, "level": 2}}], [{"headings_0": {"content": "Imple Imple", "page": 46, "level": 1}}, {"headings_1": {"content": "/Not /Not", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "imple imple (Yes/No give", "metadata": {"headings": [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, "level": 1}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mentat menta ) If no the \nion of tion of give the reaso \nactivit output reason n y (A) (B) (\u00a9) (D) CE) (F) (G) (H) (1) (3) (K) \n(L) (M) (N) (0) (P) En (R) (S) H-P \n1 01- 01- \n01001 PDM Sensitizati Number of 100 Yes Yes Fully Substantia 296,74 296,74 294,74 294,05 100 0 Fully Fully Agro- Instituti 6- on of staff and \nquantified Ily 4,893 4,893 4,893 9,083 \nimplem implem Industri onal Farme district district quantified \nented ented alization Strengt r headquart leaders \nhening mobiliz ers staff sensitized \nand ation and \nCoordin and political \nation sensiti leaders on \nzation \nPDM program activities", "metadata": {"headings": [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, "level": 1}}, [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, "level": 1}}], [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, "level": 1}}], [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, "level": 1}}], [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, "level": 1}}], [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, "level": 1}}], [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, "level": 1}}], [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, "level": 1}}], [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, "level": 1}}]], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implement", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 46, "level": 1}}, {"headings_1": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ation \nSensitizati Number of 518 Yes Yes Fully \n518 0 Fully on of town staff quantified", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 46, "level": 1}}, {"headings_1": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, [{"headings_0": {"content": "implement", "page": 46, "level": 1}}, {"headings_1": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}]], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 46, "level": 1}}, {"headings_1": {"content": "implement", "page": 46, "level": 1}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "council political ented", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 46, "level": 1}}, {"headings_1": {"content": "implement", "page": 46, "level": 1}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "staff, leaders political", "metadata": {"headings": [{"headings_0": {"content": "staff, leaders political", "page": 46, "level": 8}}, {"headings_1": {"content": "implem", "page": 46, "level": 1}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "staff, leaders political", "page": 46, "level": 8}}, {"headings_1": {"content": "implem", "page": 46, "level": 1}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "leaders", "metadata": {"headings": [{"headings_0": {"content": "leaders", "page": 46, "level": 6}}, {"headings_1": {"content": "staff, leaders political", "page": 46, "level": 8}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "stakeholde", "metadata": {"headings": [{"headings_0": {"content": "stakeholde", "page": 46, "level": 6}}, {"headings_1": {"content": "leaders", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and other rs", "metadata": {"headings": [{"headings_0": {"content": "stakeholde", "page": 46, "level": 6}}, {"headings_1": {"content": "leaders", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "stakeholde sensitized", "metadata": {"headings": [{"headings_0": {"content": "stakeholde sensitized", "page": 46, "level": 6}}, {"headings_1": {"content": "stakeholde", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rs on PDM", "metadata": {"headings": [{"headings_0": {"content": "stakeholde sensitized", "page": 46, "level": 6}}, {"headings_1": {"content": "stakeholde", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "program", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 46, "level": 3}}, {"headings_1": {"content": "stakeholde sensitized", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 46, "level": 3}}, {"headings_1": {"content": "stakeholde sensitized", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 47, "level": 6}}, {"headings_1": {"content": "program", "page": 46, "level": 3}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implement", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 47, "level": 1}}, {"headings_1": {"content": "activities", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ation \nSensitizati Number of 111 Yes Yes Fully \nlit 0 Fully on of PDCs PDC quantified", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 47, "level": 1}}, {"headings_1": {"content": "activities", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 47, "level": 8}}, {"headings_1": {"content": "implement", "page": 47, "level": 1}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "members members ented", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 47, "level": 8}}, {"headings_1": {"content": "implement", "page": 47, "level": 1}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sensitized", "metadata": {"headings": [{"headings_0": {"content": "sensitized", "page": 47, "level": 3}}, {"headings_1": {"content": "implem", "page": 47, "level": 8}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM- Number of 111 Yes No-The Not fully \nN/A \\#VAL N/A SACCOs participant numbe quantified \nUE! \nformed, s r of", "metadata": {"headings": [{"headings_0": {"content": "sensitized", "page": 47, "level": 3}}, {"headings_1": {"content": "implem", "page": 47, "level": 8}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registered", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 47, "level": 1}}, {"headings_1": {"content": "sensitized", "page": 47, "level": 3}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM- and PDM- SACCO", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 47, "level": 1}}, {"headings_1": {"content": "sensitized", "page": 47, "level": 3}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 47, "level": 6}}, {"headings_1": {"content": "registered", "page": 47, "level": 1}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ss accounts", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 47, "level": 6}}, {"headings_1": {"content": "registered", "page": 47, "level": 1}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "formed", "metadata": {"headings": [{"headings_0": {"content": "formed", "page": 47, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "opened", "metadata": {"headings": [{"headings_0": {"content": "opened", "page": 47, "level": 1}}, {"headings_1": {"content": "formed", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 register ed and PDM-", "metadata": {"headings": [{"headings_0": {"content": "opened", "page": 47, "level": 1}}, {"headings_1": {"content": "formed", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 47, "level": 6}}, {"headings_1": {"content": "opened", "page": 47, "level": 1}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "accoun ts", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 47, "level": 6}}, {"headings_1": {"content": "opened", "page": 47, "level": 1}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "opened", "metadata": {"headings": [{"headings_0": {"content": "opened", "page": 47, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 47, "level": 3}}, {"headings_1": {"content": "opened", "page": 47, "level": 1}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "have", "metadata": {"headings": [{"headings_0": {"content": "have", "page": 47, "level": 6}}, {"headings_1": {"content": "should", "page": 47, "level": 3}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "been", "metadata": {"headings": [{"headings_0": {"content": "been", "page": 47, "level": 6}}, {"headings_1": {"content": "have", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "conside", "metadata": {"headings": [{"headings_0": {"content": "conside", "page": 47, "level": 6}}, {"headings_1": {"content": "been", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "red", "metadata": {"headings": [{"headings_0": {"content": "red", "page": 47, "level": 6}}, {"headings_1": {"content": "conside", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "06- 03- 0601 00000 Wat Deep Number of 6 Yes Yes Fully Fully 561,85 564,25 564,25 559,73 6 0 Fully Partially Natural Water 0120- 6- er boreholes Deep \nquantified quantified 9,676 9,676 9,676 3,075", "metadata": {"headings": [{"headings_0": {"content": "red", "page": 47, "level": 6}}, {"headings_1": {"content": "conside", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem Implem", "metadata": {"headings": [{"headings_0": {"content": "implem Implem", "page": 47, "level": 8}}, {"headings_1": {"content": "red", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Resourc Resourc Wate Planni deve drilling boreholes", "metadata": {"headings": [{"headings_0": {"content": "implem Implem", "page": 47, "level": 8}}, {"headings_1": {"content": "red", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ented ented", "metadata": {"headings": [{"headings_0": {"content": "ented ented", "page": 47, "level": 6}}, {"headings_1": {"content": "implem Implem", "page": 47, "level": 8}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "es, es r ng and lop drilled \nEnviron Manage resou Budge men Constructi Number of 1 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "ented ented", "page": 47, "level": 6}}, {"headings_1": {"content": "implem Implem", "page": 47, "level": 8}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 47, "level": 2}}, {"headings_1": {"content": "ented ented", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ment, ment rces ting t on of piped quantified", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 47, "level": 2}}, {"headings_1": {"content": "ented ented", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 47, "level": 8}}, {"headings_1": {"content": "Fully", "page": 47, "level": 2}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Climate data service gran piped water", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 47, "level": 8}}, {"headings_1": {"content": "Fully", "page": 47, "level": 2}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ented", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 47, "level": 6}}, {"headings_1": {"content": "implem", "page": 47, "level": 8}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Change, (Qua s t water supply Land ntity supply systems And & system constructe Water Qualit (Borehole d", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 47, "level": 6}}, {"headings_1": {"content": "implem", "page": 47, "level": 8}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y)", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 47, "level": 8}}, {"headings_1": {"content": "ented", "page": 47, "level": 6}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pumped)", "metadata": {"headings": [{"headings_0": {"content": "pumped)", "page": 47, "level": 8}}, {"headings_1": {"content": "y)", "page": 47, "level": 8}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collec at Kindeke \nted Borehole Number of 6 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "pumped)", "page": 47, "level": 8}}, {"headings_1": {"content": "y)", "page": 47, "level": 8}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 47, "level": 8}}, {"headings_1": {"content": "pumped)", "page": 47, "level": 8}}], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and rehabilitati borehole quantified implem asses on rehabilitat ented sed \ned \n43 \nSpring Number of 7 Yes ~T Yes Fully \n7 0 Fully \\| \nrehabilitati springs quantified implem on rehabilitat ented", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 47, "level": 8}}, {"headings_1": {"content": "pumped)", "page": 47, "level": 8}}, [{"headings_0": {"content": "Partially", "page": 47, "level": 8}}, {"headings_1": {"content": "pumped)", "page": 47, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 47, "level": 8}}, {"headings_1": {"content": "pumped)", "page": 47, "level": 8}}]], "page": 47, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 48, "level": 6}}, {"headings_1": {"content": "Partially", "page": 47, "level": 8}}], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_ 12- 02- \n32012 Tran Constructi Number of 1 Yes Yes Fully Fully 750,00 750,00 750,00 750,00 0 1 Not Not Human Populati 4- sitio on of maternity \nCapital on Special nal maternity wards built \nDevelop Health, ised deve unit at \nment Safety Outpat lop Lwamatta \nand ient men HCIII \nquantified quantified 0,000 0,000 0,000 0,000 \nimplem implem ented ented \ni I \nManage service t Constructi Number of 1 Yes Yes Fully \n0 1 Not ment s gran on of staff staff quantified \nimplem t- house at houses \nented Heal Lwamata built \nth HC III", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 48, "level": 6}}, {"headings_1": {"content": "Partially", "page": 47, "level": 8}}, [{"headings_0": {"content": "ed", "page": 48, "level": 6}}, {"headings_1": {"content": "Partially", "page": 47, "level": 8}}], [{"headings_0": {"content": "ed", "page": 48, "level": 6}}, {"headings_1": {"content": "Partially", "page": 47, "level": 8}}], [{"headings_0": {"content": "ed", "page": 48, "level": 6}}, {"headings_1": {"content": "Partially", "page": 47, "level": 8}}], [{"headings_0": {"content": "ed", "page": 48, "level": 6}}, {"headings_1": {"content": "Partially", "page": 47, "level": 8}}], [{"headings_0": {"content": "ed", "page": 48, "level": 6}}, {"headings_1": {"content": "Partially", "page": 47, "level": 8}}], [{"headings_0": {"content": "ed", "page": 48, "level": 6}}, {"headings_1": {"content": "Partially", "page": 47, "level": 8}}], [{"headings_0": {"content": "ed", "page": 48, "level": 6}}, {"headings_1": {"content": "Partially", "page": 47, "level": 8}}]], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Adh", "metadata": {"headings": [{"headings_0": {"content": "Adh", "page": 48, "level": 6}}, {"headings_1": {"content": "ed", "page": 48, "level": 6}}], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12- 01- \n32000 UGI Constructi Number of 1 Yes Yes Fully Substantia 750,00 750,00 750,00 32,189 \\| 0 1 Not Not Human Educati 3- FT on of seed \nquantified lly 0,000 0,000 0,000 \u201a000", "metadata": {"headings": [{"headings_0": {"content": "Adh", "page": 48, "level": 6}}, {"headings_1": {"content": "ed", "page": 48, "level": 6}}, [{"headings_0": {"content": "Adh", "page": 48, "level": 6}}, {"headings_1": {"content": "ed", "page": 48, "level": 6}}], [{"headings_0": {"content": "Adh", "page": 48, "level": 6}}, {"headings_1": {"content": "ed", "page": 48, "level": 6}}]], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem implem", "metadata": {"headings": [{"headings_0": {"content": "implem implem", "page": 48, "level": 1}}, {"headings_1": {"content": "Adh", "page": 48, "level": 6}}], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital on,Spor Assets Kitagenda secondary quantified \nented ented Develop ts and and Seed schools \nment skills Faciliti Secondary constructe \nes School d \nManag Monitoring Not N/A N/A N/A Not fully", "metadata": {"headings": [{"headings_0": {"content": "implem implem", "page": 48, "level": 1}}, {"headings_1": {"content": "Adh", "page": 48, "level": 6}}, [{"headings_0": {"content": "implem implem", "page": 48, "level": 1}}, {"headings_1": {"content": "Adh", "page": 48, "level": 6}}]], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/A #VAL N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A #VAL N/A", "page": 48, "level": 5}}, {"headings_1": {"content": "implem implem", "page": 48, "level": 1}}], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ement indicated quantified UE! ij \nsupervisio \nN, \nenvironme \nnt \nscreening \nand \nassessme \nnt", "metadata": {"headings": [{"headings_0": {"content": "N/A #VAL N/A", "page": 48, "level": 5}}, {"headings_1": {"content": "implem implem", "page": 48, "level": 1}}], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 48, "level": 6}}, {"headings_1": {"content": "N/A #VAL N/A", "page": 48, "level": 5}}], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "capital works,", "metadata": {"headings": [{"headings_0": {"content": "capital works,", "page": 48, "level": 1}}, {"headings_1": {"content": "of", "page": 48, "level": 6}}], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "geotech", "metadata": {"headings": [{"headings_0": {"content": "geotech", "page": 48, "level": 8}}, {"headings_1": {"content": "capital works,", "page": 48, "level": 1}}], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "survey, survey for project procureme nt \n12- 01- \n32000 Edu Constructi Number of 9 Yes Yes Fully Substantia 285,74 285,74 285,74 284,38 4 5 Partially Partially Human Educati 32 catio on of 9 5- 5stance \nCapital on,Spor Assets n stance VIP VIP \nDevelop ts and and deve latrines latrines \nquantified lly 4,168 4,168 4,168 0,168", "metadata": {"headings": [{"headings_0": {"content": "geotech", "page": 48, "level": 8}}, {"headings_1": {"content": "capital works,", "page": 48, "level": 1}}, [{"headings_0": {"content": "geotech", "page": 48, "level": 8}}, {"headings_1": {"content": "capital works,", "page": 48, "level": 1}}], [{"headings_0": {"content": "geotech", "page": 48, "level": 8}}, {"headings_1": {"content": "capital works,", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem Implem", "metadata": {"headings": [{"headings_0": {"content": "implem Implem", "page": 48, "level": 1}}, {"headings_1": {"content": "geotech", "page": 48, "level": 8}}], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified ented ented \nment skills Faciliti lop built \n\\_ - en ee \n\\| es men Constructi Number of 2 Yes Yes Fully Manag t on of twin units built \nT 12 0 Fully quantified \nement gran staff", "metadata": {"headings": [{"headings_0": {"content": "implem Implem", "page": 48, "level": 1}}, {"headings_1": {"content": "geotech", "page": 48, "level": 8}}, [{"headings_0": {"content": "implem Implem", "page": 48, "level": 1}}, {"headings_1": {"content": "geotech", "page": 48, "level": 8}}], [{"headings_0": {"content": "implem Implem", "page": 48, "level": 1}}, {"headings_1": {"content": "geotech", "page": 48, "level": 8}}], [{"headings_0": {"content": "implem Implem", "page": 48, "level": 1}}, {"headings_1": {"content": "geotech", "page": 48, "level": 8}}]], "page": 48, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 49, "level": 1}}, {"headings_1": {"content": "implem Implem", "page": 48, "level": 1}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "t= house at", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 49, "level": 1}}, {"headings_1": {"content": "implem Implem", "page": 48, "level": 1}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ented", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 49, "level": 6}}, {"headings_1": {"content": "implem", "page": 49, "level": 1}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "For Lukuli P/S \nmerl Rehabilitat Number of i Yes Yes Fully y ion of rehabilitat \n0 1 Not SFG Education ed quantified implem Departme education ented nt building departmen \nt buildin \nMonitoring Number of Not N/A N/A Not fully \n7 site visits, indicat quantified \nsupervisio environme ed \nn,", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 49, "level": 6}}, {"headings_1": {"content": "implem", "page": 49, "level": 1}}, [{"headings_0": {"content": "ented", "page": 49, "level": 6}}, {"headings_1": {"content": "implem", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ntal", "metadata": {"headings": [{"headings_0": {"content": "ntal", "page": 49, "level": 6}}, {"headings_1": {"content": "ented", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "environme screenings nt", "metadata": {"headings": [{"headings_0": {"content": "ntal", "page": 49, "level": 6}}, {"headings_1": {"content": "ented", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 49, "level": 6}}, {"headings_1": {"content": "ntal", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "screening", "metadata": {"headings": [{"headings_0": {"content": "screening", "page": 49, "level": 1}}, {"headings_1": {"content": "and", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "assessmen", "metadata": {"headings": [{"headings_0": {"content": "screening", "page": 49, "level": 1}}, {"headings_1": {"content": "and", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 49, "level": 3}}, {"headings_1": {"content": "screening", "page": 49, "level": 1}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "t of capital assessme", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 49, "level": 3}}, {"headings_1": {"content": "screening", "page": 49, "level": 1}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "works", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 49, "level": 6}}, {"headings_1": {"content": "and", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt of done L", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 49, "level": 6}}, {"headings_1": {"content": "and", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "capital", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 49, "level": 1}}, {"headings_1": {"content": "works", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "works", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 49, "level": 3}}, {"headings_1": {"content": "capital", "page": 49, "level": 1}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "01- 01-", "metadata": {"headings": [{"headings_0": {"content": "01- 01-", "page": 49, "level": 6}}, {"headings_1": {"content": "works", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "01001 Micr Conductin Number of 151 Agro- Instituti 5- \nYes Yes Fully Fully 1,261, 1,525, 1,525, \\| 1,367, \\| 0 o g participant quantified \n151 Fully Fully \\| Industri onal Extens Irrig awareness s \nquantified 310,75 215,61 215,61 857,57 \nimplem implem alization Strengt ion atio meeting \n3 7 7 6 ented ented hening service n and \nand S training on", "metadata": {"headings": [{"headings_0": {"content": "01- 01-", "page": 49, "level": 6}}, {"headings_1": {"content": "works", "page": 49, "level": 3}}, [{"headings_0": {"content": "01- 01-", "page": 49, "level": 6}}, {"headings_1": {"content": "works", "page": 49, "level": 3}}], [{"headings_0": {"content": "01- 01-", "page": 49, "level": 6}}, {"headings_1": {"content": "works", "page": 49, "level": 3}}]], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordin Micro", "metadata": {"headings": [{"headings_0": {"content": "Coordin Micro", "page": 49, "level": 3}}, {"headings_1": {"content": "01- 01-", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ation", "metadata": {"headings": [{"headings_0": {"content": "Coordin Micro", "page": 49, "level": 3}}, {"headings_1": {"content": "01- 01-", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "scale", "metadata": {"headings": [{"headings_0": {"content": "scale", "page": 49, "level": 3}}, {"headings_1": {"content": "Coordin Micro", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 49, "level": 3}}, {"headings_1": {"content": "scale", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Conductin Number of 420 Yes Yes Fully \ng participant quantified awareness \ns", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 49, "level": 3}}, {"headings_1": {"content": "scale", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting and", "metadata": {"headings": [{"headings_0": {"content": "meeting and", "page": 49, "level": 8}}, {"headings_1": {"content": "irrigation", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "training on", "metadata": {"headings": [{"headings_0": {"content": "meeting and", "page": 49, "level": 8}}, {"headings_1": {"content": "irrigation", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Micro", "metadata": {"headings": [{"headings_0": {"content": "Micro", "page": 49, "level": 3}}, {"headings_1": {"content": "meeting and", "page": 49, "level": 8}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "scale", "metadata": {"headings": [{"headings_0": {"content": "scale", "page": 49, "level": 3}}, {"headings_1": {"content": "Micro", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 49, "level": 8}}, {"headings_1": {"content": "scale", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 49, "level": 8}}, {"headings_1": {"content": "scale", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 49, "level": 6}}, {"headings_1": {"content": "irrigation", "page": 49, "level": 8}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 49, "level": 2}}, {"headings_1": {"content": "sub", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "level (14", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 49, "level": 2}}, {"headings_1": {"content": "sub", "page": 49, "level": 6}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sub", "metadata": {"headings": [{"headings_0": {"content": "Sub", "page": 49, "level": 5}}, {"headings_1": {"content": "county", "page": 49, "level": 2}}], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "counties) \\| L 45 \nAwareness Number of 116 Yes Yes Fully \n116 0 Fully meetings meetings quantified implem", "metadata": {"headings": [{"headings_0": {"content": "Sub", "page": 49, "level": 5}}, {"headings_1": {"content": "county", "page": 49, "level": 2}}, [{"headings_0": {"content": "Sub", "page": 49, "level": 5}}, {"headings_1": {"content": "county", "page": 49, "level": 2}}], [{"headings_0": {"content": "Sub", "page": 49, "level": 5}}, {"headings_1": {"content": "county", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of farmers held", "metadata": {"headings": [{"headings_0": {"content": "of farmers held", "page": 50, "level": 6}}, {"headings_1": {"content": "Sub", "page": 49, "level": 5}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ented", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 50, "level": 6}}, {"headings_1": {"content": "of farmers held", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 50, "level": 6}}, {"headings_1": {"content": "of farmers held", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "microscale", "metadata": {"headings": [{"headings_0": {"content": "microscale", "page": 50, "level": 6}}, {"headings_1": {"content": "ented", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "microscale", "page": 50, "level": 6}}, {"headings_1": {"content": "ented", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "held twice", "metadata": {"headings": [{"headings_0": {"content": "held twice", "page": 50, "level": 6}}, {"headings_1": {"content": "microscale", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in \nevery", "metadata": {"headings": [{"headings_0": {"content": "held twice", "page": 50, "level": 6}}, {"headings_1": {"content": "microscale", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parish (58", "metadata": {"headings": [{"headings_0": {"content": "parish (58", "page": 50, "level": 1}}, {"headings_1": {"content": "held twice", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "parishes)", "metadata": {"headings": [{"headings_0": {"content": "parishes)", "page": 50, "level": 8}}, {"headings_1": {"content": "parish (58", "page": 50, "level": 1}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Exhibition Number of 1 Yes Yes Fully \n1 0 Fully with exhibitions quantified implem farmers \nented and \ntechnical \nstaff \non \nsmall scale \nirrigation \nsite \nee Conductin Number of 4 Yes Yes Fully \n4 0 Fully g learning learning quantified implem tours/visit tours/visit ented Ss to s to", "metadata": {"headings": [{"headings_0": {"content": "parishes)", "page": 50, "level": 8}}, {"headings_1": {"content": "parish (58", "page": 50, "level": 1}}, [{"headings_0": {"content": "parishes)", "page": 50, "level": 8}}, {"headings_1": {"content": "parish (58", "page": 50, "level": 1}}], [{"headings_0": {"content": "parishes)", "page": 50, "level": 8}}, {"headings_1": {"content": "parish (58", "page": 50, "level": 1}}], [{"headings_0": {"content": "parishes)", "page": 50, "level": 8}}, {"headings_1": {"content": "parish (58", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "establishe", "metadata": {"headings": [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "parishes)", "page": 50, "level": 8}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "establishe", "metadata": {"headings": [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dirrigation irrigation sites \nsites \n. \non fo \\_ \\_ \nPreparatio Number of 3 Yes Yes Fully \n3 0 Fully n of demonstra quantified implem irrigation tion sites \nented demonstra set up \ntion kits \n\\| \non \n18- 01- 1801 00000 DDE Constructi Number of 1 Yes Yes Fully Substantia 142,13 144,53 144,53 143,99 1 0 Fully Partially Develop Develop 0101 6- G on of ramp ramps \nment ment 02 Planni for PWDs constructe \nPlan Plannin Capa ng and on the d \nImplem g, city Budge district \nentation Researc buildi ting main \nh, ng service building \nquantified lly 9,876 9,876 9,876 7,959 \nimplem Implem quantified ented ented \n7 \nEvaluati done S Data Number of 4 Yes No- Not fully \nN/A \\#VAL on and in collection data doesn't quantified \nUE! Statistic devel and collection indicat \nSs opme mentorshi and e what \nnt p in LLGs mentorshi and \nplann p activities how \ning, held much", "metadata": {"headings": [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}, [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "establishe", "page": 50, "level": 6}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}]], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "partic", "metadata": {"headings": [{"headings_0": {"content": "partic", "page": 50, "level": 1}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "amount \n46 \nularly of data", "metadata": {"headings": [{"headings_0": {"content": "partic", "page": 50, "level": 1}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}, [{"headings_0": {"content": "partic", "page": 50, "level": 1}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}], [{"headings_0": {"content": "partic", "page": 50, "level": 1}}, {"headings_1": {"content": "establishe", "page": 50, "level": 6}}]], "page": 50, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 51, "level": 6}}, {"headings_1": {"content": "partic", "page": 50, "level": 1}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 51, "level": 6}}, {"headings_1": {"content": "partic", "page": 50, "level": 1}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 51, "level": 6}}, {"headings_1": {"content": "for", "page": 51, "level": 6}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "planne", "metadata": {"headings": [{"headings_0": {"content": "planne", "page": 51, "level": 8}}, {"headings_1": {"content": "MDAs", "page": 51, "level": 6}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 51, "level": 3}}, {"headings_1": {"content": "planne", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d to be", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 51, "level": 3}}, {"headings_1": {"content": "planne", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "local", "metadata": {"headings": [{"headings_0": {"content": "local", "page": 51, "level": 6}}, {"headings_1": {"content": "and", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collecte", "metadata": {"headings": [{"headings_0": {"content": "collecte", "page": 51, "level": 3}}, {"headings_1": {"content": "local", "page": 51, "level": 6}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "gover \nd \nnmen \nts. \nMonitoring Number of 4 Yes Yes Fully \n1 3 Partially of district monitoring quantified", "metadata": {"headings": [{"headings_0": {"content": "collecte", "page": 51, "level": 3}}, {"headings_1": {"content": "local", "page": 51, "level": 6}}, [{"headings_0": {"content": "collecte", "page": 51, "level": 3}}, {"headings_1": {"content": "local", "page": 51, "level": 6}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 2}}, {"headings_1": {"content": "collecte", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects activities ented done \\| \nAssessme Number of 4 Yes Yes Fully \n1 3 Partially nt of LLGs assessmen quantified", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 2}}, {"headings_1": {"content": "collecte", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 2}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ts done ented 09- 04- \n26000 Uga Routine Number of 206 Yes Yes Fully Substantia 1,447, 1,500, 859,23 859,02 241. -35.9 Fully Partially Integrat Transpo 3- nda mechanize kilometers \ned rt Asset Feasibi Roa d maintaine \nTranspo Manage lity d maintenan d \nrt ment and Fun ce \nquantified lly 191,68 644,06 6,069 4,140 9", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 2}}, [{"headings_0": {"content": "implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 2}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem Implem", "metadata": {"headings": [{"headings_0": {"content": "implem Implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified 8 4 ented ented \nInfrastr Detaile d Routine Number of 48.1 Yes Yes Fully \n62.7 -14.6 Fully ucture d Manual kilometers quantified implem And engine maintenan maintaine", "metadata": {"headings": [{"headings_0": {"content": "implem Implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 8}}, [{"headings_0": {"content": "implem Implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 8}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ented", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 51, "level": 6}}, {"headings_1": {"content": "implem Implem", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services ering ce d \nstudies Emergenc Number of 26.9 Yes Yes Fully \n01 26.8 Partially y road kilometers quantified implem works maintaine ented d \nOther Not N/A N/A N/A Not fully \nN/A \\#VAL \nqualifying indicated quantified UE!", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 51, "level": 6}}, {"headings_1": {"content": "implem Implem", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "work", "metadata": {"headings": [{"headings_0": {"content": "work", "page": 51, "level": 3}}, {"headings_1": {"content": "ented", "page": 51, "level": 6}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,494, 5,817 5,173 4,291 991,0 ,148,\\| ,740, ,241, \\| \n54 294 299 001 \n47 \nAppendix 6: Service Delivery under Other Service Delivery Areas No Program Activity Contra Total \nme inspected ctor expenditure \nSummary of findings Pictorial evidence from Inspections \n\\\\ \n1 09- Mechanized Force 43,838,000 Inspection done on \n\\| \n\\| Integrated maintenanc on \n2/11/2023 observed that; \n\\| Transport eof Kayera- Account \n\\| Infrastruct Kapeke \neThe road was well \n\\| ure And road \ngravelled and shaped. \nman eri", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}, [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}], [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}], [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Services (8.5kms)", "metadata": {"headings": [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], "page": 52, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RR Ne \\\\ \n2 09- Mechanized Force 42,635,800 Inspection done \\|\u2019 on \nIntegrated maintenanc on \n2/11/2023 observed that; Transport of Lunya- Account \ne was well \noThe road \\| Infrastruct Nsala road \ngravelled and shaped, \n\\|. ure And (10kms) \nhowever, some points of \\|.\u201d Services \nthe road due \\| were narrow \nto encroachment of over \ngrown bushes. \ne were no posts \nThere sign \\| to identify the road works done \n09- Mechanized Force 39,500,000 Inspection done on \\} Integrated maintenanc on \n2/11/2023 observed that; Transport e of Account \ne The road was well Infrastruct Kalokola - \ngravelled and shaped ure And Mutooma \ne There were no sign posts Services road \nto identify the road works", "metadata": {"headings": [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}, [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}]], "page": 52, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(5.7km)", "metadata": {"headings": [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "done \n18- Constructio Mplamb 47,068,289 Works were done in Developm n of ramp Constru \naccordance with the ent Plan for PWDs ction \nrequirements in the Bills of Implemen on the Services \ntation district \nmain", "metadata": {"headings": [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}], [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}], [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}]], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "building", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 53, "level": 5}}, {"headings_1": {"content": "(5.7km)", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantities. The \nramps \nhowever were \\|\") SUUP IN sak not in use since the works \nhad just be concluded..", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 53, "level": 5}}, {"headings_1": {"content": "(5.7km)", "page": 53, "level": 1}}, [{"headings_0": {"content": "building", "page": 53, "level": 5}}, {"headings_1": {"content": "(5.7km)", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "210,116,089", "metadata": {"headings": [{"headings_0": {"content": "210,116,089", "page": 53, "level": 1}}, {"headings_1": {"content": "building", "page": 53, "level": 5}}], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7: Absorption of staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "210,116,089", "page": 53, "level": 1}}, {"headings_1": {"content": "building", "page": 53, "level": 5}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "page": 54, "level": 1}}, {"headings_1": {"content": "210,116,089", "page": 53, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration 775,701,413 550,977,239 1,326,678,652 1,326,678,650 804,034,399 522,644,251 Finance 215,683,788 . 215,683,788 215,683,788 191,473,035 24,210,753", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "page": 54, "level": 1}}, {"headings_1": {"content": "210,116,089", "page": 53, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "metadata": {"headings": [{"headings_0": {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "page": 54, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production", "metadata": {"headings": [{"headings_0": {"content": "Production", "page": 54, "level": 8}}, {"headings_1": {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "973,489,656 263,904,864 1,237,394,520 1,237,394,520 1,081,523,782 155,870,738", "metadata": {"headings": [{"headings_0": {"content": "Production", "page": 54, "level": 8}}, {"headings_1": {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Health", "metadata": {"headings": [{"headings_0": {"content": "Health", "page": 54, "level": 8}}, {"headings_1": {"content": "Production", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,074,643,704 1,260,664,568 \\_8,335,308,272 8,335,308,272 7,584,279,778 751,028,494 \\|", "metadata": {"headings": [{"headings_0": {"content": "Health", "page": 54, "level": 8}}, {"headings_1": {"content": "Production", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 54, "level": 8}}, {"headings_1": {"content": "Health", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "metadata": {"headings": [{"headings_0": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}, {"headings_1": {"content": "Education", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads 311,907,744 45,452,376 357,360,120 357,360,119 357,359,689 430 Water 49,396,716 2,400,000 51,796,716 51,796,716 49,906,497 1,890,219", "metadata": {"headings": [{"headings_0": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}, {"headings_1": {"content": "Education", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}, {"headings_1": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community Based Services 148,150,332", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}, {"headings_1": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "metadata": {"headings": [{"headings_0": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}, {"headings_1": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \nPlanning 57,650,784 2,400,000 60,050,784 60,050,784 59,508,872 541,912", "metadata": {"headings": [{"headings_0": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}, {"headings_1": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}, [{"headings_0": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}, {"headings_1": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "page": 54, "level": 3}}, {"headings_1": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "page": 54, "level": 3}}, {"headings_1": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 54, "level": 1}}, {"headings_1": {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "metadata": {"headings": [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "50 \nAppendix 8: Failure to include clauses on mitigation of environmental and social risks in contracts \nee SN Procurem Subject Of Provider/ Date Of Contract Sum Audit Remarks ent Ref. Procurement Contract Award Of \nNo or Contract \n1 KIBO Construction of Planting 16th/Jan/2 28,856,900 No Clause on 525/WRKS A Stance Lined Whiting 023 \nMitigation of /22/23/00 Pit Latrine At Contractor \nEnvironmental And 007 Bukasa Primary s Ltd \nSocial Risks In The School \nContract \n2 KIBO Construction of Karki 16th/Jan/20 27,727,050 No Clause on 525/WRKS A5 Stance Lined Builders 23 \nMitigation of /22/23/00 Pit Latrine At And \nEnvironmental And 006 Lunya Primary Engineers \nSocial Risks In The School Ltd Contract 3 KIBO Construction of Kevin & 17th/Jan/20 27,706,400 No Clause on 525/WRKS A5 Stance Lined Keith 23 \nMitigation of /22/23/00 Pit Latrine At Investmen \nEnvironmental And 009 Kyanamuyonjo ts Ltd \nSocial Risks In The M.N Primary Contract School \n4 KIBO Construction of Applied 17th/Jan/20 28,009,660 No Clause on 525/WRKS A5 Stance Lined Investmen 23 \nMitigation of /22/23/00 Pit Latrine At ts Ltd \nEnvironmental And 008 Kirinda Primary \nSocial Risks In The School \nContract a KIBO Construction of Ever 25th/Jan/20 139,224,129 525/WRKS Staff House At Investmen 23 \n/22/23/00 Lukuli Primary ts Ltd \n005 \nSchool", "metadata": {"headings": [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}, [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}]], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| TOTAL 251,524,139", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}, {"headings_1": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}], "page": 55, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 9: Number of meetings held by PDCs \\|W SACCO \nA/WINIE Mataagi - Bukomero T/C PDM SACCO \nKateera - Bukomero T/C PDM SACCO \nKyomya - Kyomya PDM SACCO \nKayunga - Kyomya PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}, {"headings_1": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rm", "metadata": {"headings": [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DU] \\| Kitagenda - Lwamata T/C PDM SACCO \n\\| Lwamata Central Lwamata T/C PDM SACCO - \nEIOSOIN \\| Buninga - Kyekumbya PDM SACCO Kyekumbya - Kyekumbya PDM SACCO \\| Buzibweera Kiboga T/C PDM SACCO - \noO Bamusuuta Kiboga T/C PDM SACCO - \nNo. of Quarterly meetings Held 3 \nNO \nF\\* \nGot \nG0] \nGI\\} \nGM] \nOd\\}", "metadata": {"headings": [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}, [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}], [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}], [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}]], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "W}MN", "metadata": {"headings": [{"headings_0": {"content": "W}MN", "page": 56, "level": 1}}, {"headings_1": {"content": "rm", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 10: Non-functionality of SACCO committees and sub-committees \nSN Name of Supervisory Executive Committee Loan Sub committee \"\\| Eeauetfan sub Marketing sub Business", "metadata": {"headings": [{"headings_0": {"content": "W}MN", "page": 56, "level": 1}}, {"headings_1": {"content": "rm", "page": 56, "level": 2}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Finance and", "metadata": {"headings": [{"headings_0": {"content": "Finance and", "page": 57, "level": 5}}, {"headings_1": {"content": "W}MN", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO committee \nCommittee Committee Development services investment sub", "metadata": {"headings": [{"headings_0": {"content": "Finance and", "page": 57, "level": 5}}, {"headings_1": {"content": "W}MN", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sub Committee Committee \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 Constitu committe Constitu committee Constitu committe Constitu committe Constitu committee Constitu committe Constitu committe ted? e ted? operation ted? e ted? e ted? operational ted? e ted? e (yes/No operation (yes/No al? (yes/No operation (yes/No operation (yes/No ? \n(yes/No operation (yes/No operation ) al? ) (operation ) al? ) al? ) (operationa ) al? ) al? (operatio al or Not (operatio (operation lor Not (operation (operation nal or Not operation nal or Not al or Not", "metadata": {"headings": [{"headings_0": {"content": "Finance and", "page": 57, "level": 5}}, {"headings_1": {"content": "W}MN", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operational", "metadata": {"headings": [{"headings_0": {"content": "operational", "page": 57, "level": 8}}, {"headings_1": {"content": "Finance and", "page": 57, "level": 5}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "al or Not al or Not operation al) operation operation ) operation operation al) al) al) al) al) \n1 Mataagi - Yes Not No Not Yes Operational No Not no Not No Not No Not Bukomero operational operational operational operational operational operational T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "operational", "page": 57, "level": 8}}, {"headings_1": {"content": "Finance and", "page": 57, "level": 5}}, [{"headings_0": {"content": "operational", "page": 57, "level": 8}}, {"headings_1": {"content": "Finance and", "page": 57, "level": 5}}]], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "operational", "page": 57, "level": 8}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Kateera - Yes Not No Not Yes Operational No Not No Not No Not No \nNot Bukomero operational operational operational operational operational operational T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "operational", "page": 57, "level": 8}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Kyomya - Yes Not No Not Yes Operational No Not No Not No Not \nNo \nNot Kyomya PDM operational operational operational operational operational operational", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Kayunga - Yes Not No Not Yes Operational No Not No Not No Not No Not Kyomya PDM operational operational operational operational operational operational", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Kitagenda - Yes Not No Not Yes Operational No Not No Not No Not No \nNot Lwamata T/C operational operational operational operational operational operational PDM SACCO \n6 Lwamata Yes Not No Not Yes Operational No Not No Not No Not No Not Central - operational operational operational operational operational operational Lwamata T/C \nPDM SACCO \n7 Buninga - Yes Not No Not Yes Operational No Not No Not No Not No \nNot Kyekumbya operational operational operational operational operational operational PDM SACCO \n\\| \n53 \n8 Kyekumbya - Yes Not No Not Yes Operational No Not No Not No Not No Not Kyekumbya operational operational operational operational operational operational PDM SACCO \n9 Buzibweera - Yes Not No Not Yes Operational No Not No Not No Not Not \n\\| No \nKiboga T/C operational operational operational operational operational operational PDM SACCO \n10 Bamusuuta - Yes Not No Not Yes Operational \u201cNo Not \u201cNo \u201cNot No Not No Not Kiboga T/C operational operational operational operational operational operational \\| \nPDM SACCO \\| \\| \n\\| \n54 \nAppendix 11: Transfer of PRF to Un-licensed SACCOs SN Vote Name Parish Name Name of SACCO \nIs the SACCO Remarks", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}, [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}]], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registered", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 59, "level": 5}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 59, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "under Microfinance Institutions money lenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 59, "level": 5}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 59, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 59, "level": 1}}, {"headings_1": {"content": "registered", "page": 59, "level": 5}}], "page": 59, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ppmsaccon", "metadata": {"headings": [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], "page": 62, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n10 Kiboga Bamusuuta Bamusuuta Kiboga T/C 12 \nYes - \nDLG PDM SACCO \nTOTAL \n130 \nAppendix 13: Failure to carry out Wealth ranking of households \nSN Vote Name Parish Name \nWas wealth No. of No. of villages ranking carried villages where wealth out at parish ranking was level? carried out 1 Kiboga DLG Mataagi ward No 3 0 2 Kiboga DLG Kateera ward No 5 0 3 Kiboga DLG Kyomya No 6 0 [4 Kiboga DLG Kayunga No 4 0 5 Kiboga DLG Kitagenda ward No 4 0 6 Kiboga DLG Lwamata Central ward No 4 \n0 \n7 Kiboga DLG Buninga No 7 0 8 Kiboga DLG Kyekumbya No 5 0 9 Kiboga DLG Buzibweera ward No 4 0 10 Kiboga DLG Bamusuuta ward No 4 0 TOTAL \n46 \nSN Name of Parish Name of PDM SACCO Inconsistent \nExpected PRF HLG Flagship projects (UGX.) \\| \n\\_ \n: \n\\| 1. Kiboga DLG \\| Mataagi Mataagi Bukomero T/C Poultry \n\\| - \u00bb", "metadata": {"headings": [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}, [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}]], "page": 62, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| PDM SACCO Piggery \n\u00bb \ne Maize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kiboga DLG Kateera Kateera - Bukomero T/C \u00bb Maize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PDM SACCO \n\\| \n\\| 3, Kiboga DLG \\| \nKyomya - e \nKyomya Kyomya PDM Maize growing 100,000,000 SACCO e Beans growing \n\\| \n\u00bb Tomato growing \ne Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kiboga DLG Kayunga Kayunga - Kyomya PDM e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO e Piggery \ne Tomato growing \nKiboga Kitagenda Kitagenda T/C L 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. DLG \nLwamata e Piggery PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Lwamata e Piggery PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e Poultry \ne Maize growing e Horticulture", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiboga DLG \\| Lwamata Lwamata Central - Lwamata e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Central T/C PDM SACCO \ne Piggery \ne Maize growing Fe Kiboga DLG Buninga Buninga - Kyekumbya PDM e Mango growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| SACCO \ne Beans growing \u00bb Piggery \ne Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiboga DLG Kyekumbya Kyekumbya - Kyekumbya e Piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \ne Maize growing e Beans growing \u00bb Bee keeping", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kiboga DLG \\| Buzibweera Buzibweera - Kiboga T/C e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \n\\_ \ne Piggery \n\u00ae Produce dealing \n.", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kiboga DLG Bamusuuta Bamusuuta - Kiboga T/C e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \ne Piggery \ne Horticulture \nTotal", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 65, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of flagship Are the How many Numb How How Name Name SACCO projects per flagship enterprises erof many many of SACCO projects are PDM ofthe the consistent implementi enter enter farming with the ng flagship prises prises enterpri priority projects are ses are commoditi farmi from es selected ng the by the LG? enter priority prises commo dity list 1 Kiboga Mataagi Mataagi - Poultry, piggery, Partially 5 10 10 3 DLG Bukomero maize growing, \nT/C PDM coffee growing \nSACCO \n2 Kiboga Kateera Kateera - Coffee growing, Partially 11 18 18 11 DLG Bukomero diary, Maize \nT/C PDM farmers \nSACCO \n3 Kiboga Kyomya Kyomya - Maize growing, Partially 6 10 10 6 DLG Kyomya beans growing, \nPDM tomato growing, \nSACCO diary, goat rearing \n4 Kiboga Kayunga Kayunga- Poultry, Piggery, No 4 13 13 4 DLG Kyomya tomato growing \nPDM \nSACCO \n5 Kiboga Kitagenda Kitagenda - Coffee growing, Partially 6 13 13 6 DLG Lwamata diary, piggery, \nT/C PDM poultry, Maize \nSACCO growing, \nhorticulture \n6 Kiboga Lwamata Lwamata Poultry, piggery, Partially 4 11 11 4 DLG Central Central - diary, maize \nLwamata growing and \nT/C PDM coffee farming \nSACCO \nZ Kiboga Buninga Buninga - Diary, mango Partially 7 16 16 7 DLG \nKyekumbya growing, beans PDM growing, piggery SACCO and poultry \n8 Kiboga Kyekumbya Kyekumbya Piggery, Maize Partially 4 15 15 4 DLG = growing, beans \nKyekumbya growing, coffee \nPDM growing and bee \nSACCO keeping \nAppendix 16: Failure to obtain an insurance policy SN. Vote Parish Name of \nName of PRF \nName Name SACCO beneficiary \nLoan Amount If the loan is for a farming operation, did the borrower obtain \n\\| an agriculture \\| \ninsurance policy under \n\\| \n\\| the Uganda \\| Agriculture Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 65, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiboga Mataagi Mataagi - Jackson Kiyaga 1,000,000 No DLG ward Bukomero T/C \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2; Kiboga Mataagi Mataagi - Mildred Nabatte 1,000,000 No DLG ward Bukomero T/C \nPDM SACCO \n3, Kiboga Kateera Kateera - Zatuni Nakijjoba 1,000,000 No DLG ward Bukomero T/C \nPDM SACCO \n4, Kiboga Kateera Kateera Kizza Grace 1,000,000 No - \nDLG ward Bukomero T/C PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kiboga Kyomya Kyomya - Lugemwa 1,000,000 No DLG Kyomya PDM Christopher \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiboga Kyomya Kyomya - Rodgers 1,000,000 No DLG Kyomya PDM Ssebuuma \nSACCO \n\\| \n%: Kiboga Kayunga Kayunga - Ssempijja 1,000,000 No DLG Kyomya PDM Richard \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiboga Kayunga Kayunga - Birungi Teopista 1,000,000 No DLG Kyomya PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kiboga Kitagen Kitagenda - Betty Namayega 1,000,000 No DLG da ward Lwamata T/C \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kiboga Kitagen Kitagenda David Musoke 1,000,000 No -", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DLG da ward Lwamata T/C Ssekitoleko PDM SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Kiboga Lwamat Lwamata Margaret 1,000,000 No DLG a Central - Nanyonjo \nCentral Lwamata T/C \nward PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12. Kiboga Lwamat Lwamata Patrick Musisi 1,000,000 No DLG a Central -", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. Kiboga Bamusu Bamusuuta - Juliet Ssima 1,000,000 No DLG uta Kiboga T/C PDM \nward SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. Kiboga Bamusu Bamusuuta - Yosamu Havuga 1,000,000 No DLG uta Kiboga T/C PDM \nward SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Kiboga Bamusu Bamusuuta - Prossy Nakandi 1,000,000 No DLG uta Kiboga T/C PDM \nward SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "18,000,000", "metadata": {"headings": [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 17: Reqgularities in project implementation \nSN Vote Parish Name of Name Loan Loan Project Photo \nInspection Name Name SACCO of PRF Amount as Amount as Funded \nRemarks \nbenefic per SACCO per \niary records household \\| \n\\| \n\u2014 \\_ \n\\_ \nevidence \nprovided \n\\| \n1 Kiboga \\| Mataagi Mataagi - Jackson 1,000,000 1,000,000 Coffee \nCoffee garden DLG ward Bukomero \\| Kiyaga \n\\| \nT/C PDM SACCO \ngrowing \non 2.5 acres seen as \\| approved by the \\| \\| \\| \nSAACO board \\| \u00a9 \n\\| \n\\| 2 Kiboga Mataagi Mataagi - Mildred 1,000,000 1,000,000 Poultry \nPoultry farm of DLG ward Bukomero Nabatte \nlayers breed T/C PDM \nseen as \nSACCO \napproved by the SACCO board \n\\| \n3 Kiboga Kateera Kateera - Zatuni 1,000,000 1,000,000 Beans \nBeans farm on2 \\| \nDLG ward Bukomero Nakijjob T/C PDM a \ngrowing \nacres seen as \\| approved by SACCO SACCO board. \n\\| \\| \n\\| \n4 Kiboga \\| Kateera Kateera Kizza 1,000,000 1,000,000 Poultry \nPoultry farm of - \nDLG ward Bukomero Grace \nlayers breed T/C PDM \nseen as \nSACCO \napproved bythe \\| SACCO board \n\\| \n5 Kiboga Kyomya Kyomya - Lugem 1,000,000 1,000,000 Tomato \nTomato garden \n6 Kiboga Kyomya Kyomya - Rodgers 1,000,000 1,000,000 Maize", "metadata": {"headings": [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}]], "page": 68, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "garden", "metadata": {"headings": [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], "page": 69, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Kyomya Ssebuu growing on 10\u00b0 acres PDM ma seen as SACCO approved by the SACCO board \nel \n7 Kiboga Kayunga Kayunga - Ssempij 1,000,000 1,000,000 Tomato \nTomato garden DLG Kyomya ja \nPDM Richard \ngrowing \non 2 acres seen as approved by SACCO the SACCO board \na a \n8 Kiboga Kayunga Kayunga - Birungi 1,000,000 1,000,000 Piggery \nBeneficiary DLG Kyomya Teopist \nbought 1 Pig PDM a \nand 1 piglet SACCO approved by the SACCO board \n9 Kiboga Kitagend Kitagenda Betty 1,000,000 1,000,000 Piggery \nBeneficiary DLG a ward -Lwamata Namaye \nT/C PDM ga \nSACCO \n10 Kiboga Kitagend Kitagenda David 1,000,000 1,000,000 Coffee DLG a ward - Lwamata Musoke \ngrowing T/C PDM Ssekitol \nSACCO eko \nbought 1 female pig and installed ; \ny ee a water system on the pig sty as A approved by the SACCO board \n\\| Coffee garden on 2 acres seen as approved by the SAACO board", "metadata": {"headings": [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}, [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}]], "page": 69, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kibuku District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Kibuku District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..fdf16eeba35aa14f2af57f19fe5b69e3a017d3ef --- /dev/null +++ b/reports/chunks/Kibuku District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nTHE FINANCIAL STATEMENTS OF KIBUKU DISTRICT LOCAL GOVERNMENT ON \nFOR THE YEAR ENDED 30\" JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nLEE OT A na ii", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 3, "level": 1}}], "page": 3, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "VE", "metadata": {"headings": [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], "page": 3, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nee ea \nBasis for OPINION \n1 ss stn sass cxvasies sannes ene enasvas ncewavceeve cvs aves nay oveeaianaunsuayanee\u00a5an \na anna \nKey Audit Malters \n1 u. umso sas isttssnnnns soe cenneansensvaves rev eorenees sien sawuresede \ndes Uvaseveasaveusuasneouivens \n1.0 Implementation of the Approved BUCGet.........ccccccccesecccessecesecssseecestusceeeessuevareaseaere 1 \n2.0 Management of the Government Salary Payroll \n8 .......cccccccssssecscesceeseseeeceseesesscssaseees \nEIER cent Ot Wd Et \n11 En EEE \n30 Uniecovered YLP and UWERP Funds \n11 asus cwenne innen anne en \nGELEBT [EEE 12 EEE ne \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) \n12 nn.", "metadata": {"headings": [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}, [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IE", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], "page": 3, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 TEE TITTEN \nManagement\u2019s Responsibility for the Financial Statements. \n28 ...uuuennsnsssnennnnnnnnnnnnnnnnnennnennnnenn \nAuditor\u2019s Responsibility for the Audit of Financial Statements.....unneneennenennnnnsnennnnnennnnnnnnnn 28 Other Reporting Responsibilities...........ccccccccccsssssseccsseectseceeccessnseeeececeesceescceseceeesusuvsussnss 29 \nReport on the Audit of Compliance with Legislation \n29 .........ccccsssccsceessceesnsececeeesesecneneecrssners \n5.0 Implementation of the Parish Development Model \n29 .......cccccsccceseseceeesececenneseeeeesanens \nList of Acronyms \n\u2018Acronym \\_\\| \\| Meaning \n. \nDLG \\| District Local Government \nN Government of ee \n\\_ Uganda = Se", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}, [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HCMS.", "metadata": {"headings": [{"headings_0": {"content": "HCMS.", "page": 4, "level": 2}}, {"headings_1": {"content": "IE", "page": 3, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u ki Human Capital Management \\_ \n\u2018System \n\\| \n\\| ICT \\| and Communication \\| \nInformation Technology \\_ N: REN\" International Organization of \u2018Supreme \n.", "metadata": {"headings": [{"headings_0": {"content": "HCMS.", "page": 4, "level": 2}}, {"headings_1": {"content": "IE", "page": 3, "level": 2}}, [{"headings_0": {"content": "HCMS.", "page": 4, "level": 2}}, {"headings_1": {"content": "IE", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INTOSAI Audit |", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI Audit |", "page": 4, "level": 2}}, {"headings_1": {"content": "HCMS.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI Audit |", "page": 4, "level": 2}}, {"headings_1": {"content": "HCMS.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ipps _ | | Integrated. Personnel Payroll system", "metadata": {"headings": [{"headings_0": {"content": "Ipps _ | | Integrated. Personnel Payroll system", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI Audit |", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ry", "metadata": {"headings": [{"headings_0": {"content": "Ipps _ | | Integrated. Personnel Payroll system", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI Audit |", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Ipps _ | | Integrated. Personnel Payroll system", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Ipps _ | | Integrated. Personnel Payroll system", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= ia International dards ( of Institutions | nn |", "metadata": {"headings": [{"headings_0": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Stan Supreme Audit LGFAM \nLocal Government Financial and Accounting Manual, 2007 \\|", "metadata": {"headings": [{"headings_0": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}, [{"headings_0": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAR _ Local Government Financial and Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR _ Local Government Financial and Manual, 2007", "page": 4, "level": 1}}, {"headings_1": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 4, "level": 2}}, {"headings_1": {"content": "LGFAR _ Local Government Financial and Manual, 2007", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I etchant Local Public Procurement Disposal \u2018Authority \\_LGPPDA \\| Government and \n\\| Lower Local Governments \n\\| Local Revenue \n'MDAs. \\| Ministries, Departments \u2018Agencies. tl i", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 4, "level": 2}}, {"headings_1": {"content": "LGFAR _ Local Government Financial and Manual, 2007", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|MoES Ministry Education", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| _ of", "metadata": {"headings": [{"headings_0": {"content": "| _ of", "page": 4, "level": 4}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoFPED \\_ of Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "| _ of", "page": 4, "level": 4}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ministry Finance,", "metadata": {"headings": [{"headings_0": {"content": "Ministry Finance,", "page": 4, "level": 2}}, {"headings_1": {"content": "| _ of", "page": 4, "level": 4}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u0131 \nFu. \\_MoGLSD '", "metadata": {"headings": [{"headings_0": {"content": "Ministry Finance,", "page": 4, "level": 2}}, {"headings_1": {"content": "| _ of", "page": 4, "level": 4}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_MoLG", "metadata": {"headings": [{"headings_0": {"content": "_MoLG", "page": 4, "level": 5}}, {"headings_1": {"content": "Ministry Finance,", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\| Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "_MoLG", "page": 4, "level": 5}}, {"headings_1": {"content": "Ministry Finance,", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Audit", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cc rept pel ol Lif eg \nal al \\_NAA \u201cNTR \\| National Act \n\\| Non-Tax Revenue \n\\_OAG \\| Office of the Auditor General \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku 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": "Audit", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nProgram Budgeting Sy \\_", "metadata": {"headings": [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}, [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PCA PDMS", "metadata": {"headings": [{"headings_0": {"content": "PCA PDMS", "page": 4, "level": 5}}, {"headings_1": {"content": "_PBS", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 4, "level": 4}}, {"headings_1": {"content": "PCA PDMS", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; Payroll \n\u00a2 Deduction Consults Africa \u2018Management S System", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 4, "level": 4}}, {"headings_1": {"content": "PCA PDMS", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a .", "metadata": {"headings": [{"headings_0": {"content": "a .", "page": 4, "level": 1}}, {"headings_1": {"content": "_|", "page": 4, "level": 4}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 5}}, {"headings_1": {"content": "a .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "_PDU", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Procurement & Disposal Unit \\_", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 2}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_PFMR\\_ I Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 2}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "metadata": {"headings": [{"headings_0": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| : Secretary Treasury \nPS/ST Permanent / Secretary to \nTA Treasury Single Account \n\\| TSSA \\| Treasury Sub Single Account \n\\_UBA a4 Uganda Banker\u2019s Association \nIUCF Uganda Consolidated Fund \nUCLA \\| and Lender\u2019s Association \n\\|UgIFT Uganda Consumer Intergovernmental Fiscal Transfers Results", "metadata": {"headings": [{"headings_0": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Program for", "metadata": {"headings": [{"headings_0": {"content": "Uganda Program for", "page": 4, "level": 2}}, {"headings_1": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| UGX Uganda Shilling USMID r \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Uganda Program for", "page": 4, "level": 2}}, {"headings_1": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Support", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to Municipal infrastructure Development . 7 \non \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIBUKU 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 Kibuku 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 Kibuku 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": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}, [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kibuku 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. Iam 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 Kibuku 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, Kibuku had a budget of UGX.33,196,688,000 out of which UGX.31,263,235,761 was warranted as shown below; \nSN Details \nBudget UGX \nWarrants UGX % age of warrants (A) By... (B/A) Recurrent (Wage 18,217,808,296 18,217,808,296 100 \nN Recurrent (Non-wage) 8,917,952,007 6,984,499,772 \nDevelopment 6,430,289,602 6,430,289,601 \n33,196,688,000 31,263,235,761\\| 94 \nOut of the total warrants of UGX.31,263,235,761, I reviewed expenditure on activities/outputs worth UGX.24,056,133,073 (77%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}, [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}], "page": 6, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Actual Cumulative Cumulati expenditure Actual ve %age (UGX) expenditure out of total warrants \n\\| \nWage expenditure (Payroll audit/FS- 17,698,827,501 17,698,827,501 55 audit) \n2 Pension and gratuity \nTheme area-PDM expenditure audited \n1,696,172,916 18,842,408,664 60 92,052,105 18,934,460,769 61 5 Focus area-Education grant - Formerly 721,745,924 19,656,206,693 63 SFG \n6 Focus area-Microscale irrigation 324,538,911 19,980,745,604 64 projects \n7 Focus area-UGIFT (Infrastructure) 2,412,511,769 22,393,257,373 72 8 Focus area-Water development grant 751,840,658 23,145,098,031 74 (Piped water, and Rural water and \nSanitation grant)", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}, [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}]], "page": 6, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[9 URF", "metadata": {"headings": [{"headings_0": {"content": "[9 URF", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 6}}], "page": 6, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], "page": 8, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "partners on the The performance of warrants for each of the programmes is shown in the effects \nof the table below; \nshortfall and ensure that all budgeted Programme Approved Warrants % funds are budget fundi warranted. ng \nHuman Capital Development \n1,140,000,000 \\| 234,094,643 21% Total \n21% \nNo Observation Recommendation \\| (GAVI) be prevented \nthrough \nimmunisation. \nAs a result of failure to warrant the budgeted funds, the District could not fully implement the following; \nMass immunization was not fully done within the district. \ne \nThe Accounting Officer explained that activities budgeted under External financing can only be implemented when the funds are received from the donors. \n1 \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.31,263,235,761 availed during the year, The \nAccounting UGX.29,807,276,812 was utilized by the entity resulting in un-utilized Officer \nshould warrants of UGX.1,455,958,949 representing utilization of 95% as shown follow up the in the table below; \nmatter with MOFPED on the re- Programme Warrants Expenditure Variance %age voting of the un- perfor utilized funds and manc ensure that salary e \narrears are cleared. Agro- 1,698,469,84 1,471,923,20 226,546,639 87 \nIndustrialization 2 3 \nI informed the Community 114,129,474 113,973,550 155,924 100 Accounting Officer Mobilization And \nthat the issue of Mindset Change \ndelayed release of Development Plan 521,490,826 516,498,542 4,992,284 100 funds would be Implementation \nbrought to the Governance And 1,416,844,45 1,416,456,27 388,189 100 attention of Security 9 0 MoFPED and the Human Capital 21,672,580,7 21,095,867,7 576,712,908 97 issue of release of \u201ceal Development 00 92 pension Integrated 577,346,078 571,026,543 6,319,535 99 excess Transport \nfunds will be \nInfrastructure And \nbrought to the Services \nattention of the Natural Resources, 1,003,243,57 1,003,049,46 194,112 100 respective Environment, 5 3 Ministries. Climate Change, \nLand And Water \nPrivate Sector 12,542,567 12,542,567 - 100 \nDevelopment \nPublic Sector 4,246,588,24 3,605,938,88 640,649,358 85 \nTransformation 0 2 \nTotal 31,263,235,7 29,807,276,8 1,455,958,94 - 95 \n\u2018 \n61 12 9 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nNo Observation Recommendation Development \nstaff received towards end \nsalaries. of financial year and \ncould not be \nabsorbed. \n3 Public Sector 640,649,358 Pension The entity had \nTransformatio received more \nn \npension funds than required so they could not absorb it.", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}, [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}]], "page": 8, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total 1,443,908,9", "metadata": {"headings": [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], "page": 10, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "05 \nAs aresult of failure to utilize warrants; \nSalaries for extension workers were not paid. e \ne Some staffs were not paid their salaries. \nThe Accounting Officer explained that the funds were released late towards the end of the financial year, the district could not absorb these funds, and they were swept back. Furthermore, the entity received more pension funds than required. \n1.5 \nLack of appropriate performance indicators and targets in the \nwork plans \nRegulation 11 (2) b of the Public Finance Management Regulations, The \nAccounting 2016 states that the work plan of a vote shall indicate the key Officer \nshould performance indicators to be used to gauge the outputs. \nensure that all activities \nhave Part A of the performance contract for Accounting Officers outlines the \nappropriate \ncore performance requirements against which their performance performance should be assessed in regard to achievement of planned results. This indicators \nand requires the Accounting Officer to be assessed on the extent to which \ntargets \nannual key performance indicators and targets are achieved for key \nprojects and/or programs. \nI reviewed the approved work plan and sampled six (06) outputs with twenty-five (25) activities and noted the following; \nAll activities had clear performance indicators and targets. e \nDetails in appendix 2. \nTable showing performance indicators and targets \nCategor No No. of No of Expenditu % y of of Activitie activiti Quan outputs activ \\|s with es tifica ities clear withou tion in perform t clear of the ance perfor outp outp indicato mance uts uts rs and indicat \ntargets ors \nand \ntargets \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}, [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}]], "page": 10, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}], "page": 11, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I assessed the implementation of nine (9) outputs with twenty-eight The \nAccounting (28) activities worth UGX.5,385,719,569 and noted that; \nOfficer should is advised to engage e Nine (9) outputs twenty eight (28) activities and expenditure the \nrelevant worth UGX.5,385,719,569 were fully implemented. Details in authorities \nfor Appendix 2. reliable road equipment to Table showing performance indicators and targets. \nenhance implementation of Category No. of No of No.of No of No of Expenditure planned road of output activiti Activiti activiti activi Amount (UGX) works. \noutputs s es in\\| es es ties \nassess the fully partiall not \nIn addition, the ed output imple y imple \nAccounting Officer ts s mente implem ment \nshould fast track 9 d ented ed implementation of Fully 28 00 00 5,385,719,569 \nimplemen all planned ted activities for outputs \\| \nachievement of the Partially 00 00 \\| \u00a9 00 00 \\| 0 intended service implemen", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ted \nfaut outputs 00 is 00 \n00 00 00 0 \nimplemen \nted \noutputs \n\\| \nTotal 9 28 28 \u0131 \\| 00 5,385,719,569 \\| \n1.6 Delive 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: \n1.6.1 Other service delivery areas. \nI sampled two (2) activities with a total expenditure of UGX.164,500,000. Below is a summary of my findings details of which are provided below. \nNo Progra Activity Total Pictorial evidence Summary of Audit Managem mme details expenditure \nfindings conclusion ent (UGX) (Time, (Time, Response Quality, \nQuality,", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}, [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "le", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], "page": 11, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2023. These were captured as new records in my determination of the updates of the District wage bill. payroll going forward. A follow-up The summary of the validation exercise is shown in the table below; \nof the affected staff should immediately Details \nNo. of Annual base be made by Individ (UGX) management to uals \nhave them access Number of staff as per the payroll (June 1,636 \n17,304,669,528 the payroll. 2023) \nValidated as follows; \nTotal number of staff verified 1,239 12,941,883,072 \n(complete/fully verified) (A)", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], "page": 13, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Partially verified (individuals whose 366 4,114,532,124 information availed at the physical \nverification did not fulfil all the \nrequirements) (B \nNot verified (appeared for validation but \n2 19,755,912 not verified) (C) \nThe total number of individuals who did \n29 1,496,705,100 not appear for headcount (no-shows) \n(D) (Accounted for and not accounted \nfor) \nSubtotal (A+B+C+D)=E 1,636 18,572,876,208 Employees who appeared for head count \n7 89,820,552 but were not on payroll-New records (F) \nOverall total covered (E+F)\\*\\* \n1,614 17,146,235,748 \nThe following observations were made; \nNo Observation Recommendation \nd) total of 29(1.8%) employees on the payroll did not appear for the validation and were categorized as follows; \ni. \n06 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons, which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n16 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \ne) 07 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the two affected officers reported for payment past retirement age are still on payroll because the IPPS shows different dates of retirement, which are ahead hence management, has written to the Ministry of Public Service to rectify the", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}, [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}]], "page": 13, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anomaly.", "metadata": {"headings": [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 218 employees on the payroll had inconsistencies in their The \nAccounting dates of birth, captured in the payroll and data captured by NIRA on \\| Officer \nshould \nthe National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure \nthat employee Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and updated \nand \nretirement procedures. Where the errors in dates of birth increase the brought to the length of service, it may lead to the irregular extension of employee attention of the service. \nMinistry of Public Service within a \nThe Accounting Officer explained that the process of having dates of specified \ntimeline \nbirth for staff corrected has been and is still on going. However, there for \nappropriate are always delays because of the many stakeholders involved that is action \nministry of public service in consultation with NIRA.", "metadata": {"headings": [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}, [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}]], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}], "page": 14, "document_name": "Kibuku 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 accuracy of The \nAccounting the payroll including planning, budgeting and payments for the period Officer should put in of four years (2019/2020-2022/2023). \nplace controls to ensure that non- \nI noted that; \nstatutory deductions \nare", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}, [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}], [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}]], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Over-remittance of UGX.120,991,920 and under-remittance of accurately UGX.13,074,660 of statutory deductions were made by the entity computed \nand \nNo \\| Observation Recommendation remitted as provided in the interface file from Ministry of Public Service \\| \nsince it comes as a read only document as per the attached schedules. \ng) Delayed deletion of employees from the payroll", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}, [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}], [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}]], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tt 4", "metadata": {"headings": [{"headings_0": {"content": "Tt 4", "page": 15, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 6}}], "page": 15, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that UGX.42,021,694 was paid to 19 staff who had either been The \nAccounting retired, transferred, absconded or died. \nOfficer should initiate a process of These resulted into financial loss to government. \ndeleting names still on the payroll and The Accounting Officer explained that the affected retired staff would effect \nimmediate have deductions of overpaid funds recovered from their gratuity recovery of excess benefits. payments made. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Tt 4", "page": 15, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 6}}], "page": 15, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ny", "metadata": {"headings": [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], "page": 15, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment \nReview of the establishment revealed; \ni. Out of 486 approved positions, a total of 222 positions were I advised the filled leaving a gap of 282 vacant positions. \nAccounting Officer ii. The entity did not have an approved and costed staff to \ncontinue establishment for primary, secondary and tertiary institutions engaging \nthe while the staff structure for health facilities issued by Ministry District \nService of Health was not incorporated into the district approved Commission, structure. \nMinistry of Public Service and Ministry The Accounting Officer revealed that the District has not been cleared of Finance for by MoFPED to recruit new staff due to wage budget shortfalls. \nclearance to recruit new staff to fill the \\| staff gaps. nw \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nUnrecovered YLP and UWEP Funds \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX.1,681,519 as at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme. \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; \n4.0 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": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}, [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 6}}, {"headings_1": {"content": "ny", "page": 15, "level": 2}}], "page": 16, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Planned", "metadata": {"headings": [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], "page": 18, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \nConstruction of Seed schools in Kibuku DLG \n2 \nUpgrading of Lwatama i HC II to HC III \n3 \nExtension of piped water system to Kamodo Villages \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nThe District received UGX.2,788,259,920 less the budgeted Of UGX.2,904,638,153 representing (96%) performance. \nThe District processed the land titles for the one (01) kirika Seed school UGIFT projects worth UGX.2,136,901,769 being implemented. \nThey undertook monitoring of the projects evidenced by monitoring reports as evidence of monitoring the implementation UGIFT activities. \nOn inspection of the ongoing Kirika,, Kabweri, Kasasira, Seed Secondary School construction project, I observed that all structures were already being roofed, fixing of doors, internal and external plastering were progressing well. \nAnd up-grade of Lwatama Health Centre III and Staff House were 100% complete and were done \nProjects Funds Expenditure Unspent %age of released (UGX) (UGX) funds absorbed Kirika Seed Schools 1,445,531,546 1,445,531,546 0 Kabweri\\_ Seed Secondary School 340,500,000 0 340,500,000 0 \\| seals Seed Secondary School 340,500,000 \n0 340,500,000 \\| 0 UP-grade of Lwatama HCIII 280,554,687 280,554,687 \n0 \\| 100 Extension of piped water system to 100,619,000 100,619,000", "metadata": {"headings": [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}, [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}]], "page": 18, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 0 100", "metadata": {"headings": [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], "page": 19, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kamodo Villages Total \n2,507,705,233 1,826,705,233 681,000,000 57.3 \u2018\\| \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are partially implemented. \noe Kabweri Seed Secondary School \no Kasasira Seed Secondary School \nThe Accounting Officer stated that the delay in completing UGIFT funded projects for Education and Health is due to delays in concluding the high breed procurement, which is usually, conducted by lead local government in particular region. The conclusion of procurements is usually done by March/April hence the contractors have three months to execute the works. \nRecommendation \nThe Accounting Officer should follow-up with MoFPED to re-vote these funds for implementation of pending activities. In addition, the Accounting Officer bring the issue of delays in the hybrid procurement process to the attention of the relevant", "metadata": {"headings": [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}, [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "authorities.", "metadata": {"headings": [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], "page": 19, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.2.3.2 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table below; \nActivity Standard %age budget allocation as per guidelines \n\\| Repair of medical equipment \n20% \nReplacement of small medical equipment and medical \n20% \nfurniture. \nUpgrade and new construction including Geotechnical \nInvestigation on the selected sites \nActivity Budget Amount %age Standard %age budget %age budget allocation budget Variance allocation \nas \nper guidelines \nB=(A/Total budget) Repair of medical equipment \nReplacement of small medical \nequipment and medical furniture. \nUpgrade and new construction including \n471,644,931. \nGeotechnical Investigation on the \nselected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for \nsupport services \nTotal 471,644,931 471,644,931 \nNone budget allocations negatively affect achievement of the intended health services. \nThe Accounting Officer explained that the district had not planned for purchase of essential medical equipment because the maternity wards were not complete and in the same financial year, they received over 100 beds and mattresses from Ministry of health, which were distributed to all facilities including Kasasira and Tirinyi HCIII. However, in the financial year 2024/2025 the District has prioritized purchase and maintenance of essential medical equipment. \nRecommendation \nThe Accounting Officer should ensure that budget allocations are in line with the minimum requirements according to Ministry Guide lines. \n4.2.3.3 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district council did not have land titles for UGIFT projects worth UGX.4,599,713,737 implemented as shown in the table below; \nProject Land Location Land Contract Payments size Amount \nFor example, there no land for the football pitches, this delays the services to be", "metadata": {"headings": [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}, [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}], "page": 21, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Management explained that efforts have been made to process the school land titles, and that since then Kirika Seed has gotten a land title, Kabweri, and Kasasira Seed Schools would also get in due time. \nHowever, management revealed that there is a challenge of shortage of funds for titling of these pieces of land, in addition land title for Kabweri and Lyama maternity wards were secured. In the coming financial year 2024/2025, the District will prioritize titling of land for Lwatama and Nalumbemba HCIIIs.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}, [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}]], "page": 21, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], "page": 21, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should fast track the processing of the pending land titles and ensure that the land required for the football pitches are secured before infrastructure is invested. \n4.2.3.4 \nExtension of the contract more than two times of Bau Technical Services Limited \nIn accordance with the Public Procurement and Disposal of Assets PPDA Act, 2003 and PPDA Regulation, 2006 a contract cannot be extended for more than twice. However examination of the contract documents, revealed that Lab- Plus (U) Ltd was awarded a contract to construct Kasasira Seed School and Kabweri Seed School on both located at Kibuku District on 06/06/2019 at a contract sum of UGX.3,982,573,500 of procurement file MOES/UGIFT/WRKS/18-19/00119 LOT 23 \nThe contract has been extended more than twice, it was therefore expected that works would be duly completed by 30/06/2021 and this was not possible and the percentage of works completed is about 95. \nIn the circumstances at hand, where the contract with Lab- Plus (U) Ltd has been extended more than two times and yet the works are still on going, the contract should have been terminated. \nDuring audit inspection the schools had been occupied despite incomplete works after a long time of waiting, this delayed the service delivery to the intended users of the facilities and made it difficult to apportion blame of the damages of the project when the time of payment of retention comes. \nThe Accounting Officer stated that this was because of COVID period, which could not allow the contractor to accomplish the stated works in time; however, the works of Kabweri and Kasasira seed are at 95% and now the \nworks of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}]], "page": 21, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SN | Project Inspection Pictorial Evidence =", "metadata": {"headings": [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u Recommendation Remarks \n1 Construction of During \nThe Accounting Kirika seed inspection time \nofficer should Secondary school the percentage \nensure that he gets was 70% \nto the contractors The Accounting \nand have the Contract Officer activities expedited. amount: explained that \nUGX.2,581,306,333 the contractor is \nself \n: \n\\\\ \noverwhelmed \n' Photo showing state of Kirika \nAmount paid to\\|and this has \\|) seed school \nfnesection dave: affected the \\| \nUGX1,445,531,546 performance of \nthe contractor \nand at one time, \nthe contractor \nhad abandoned \nthe site. \nConstruction of During \nThe Accounting Kabweri seed school inspection time \nofficer should ensure the percentage \nthat he gets to the Contractor: Bau was 95% \ncontractors and Technical Services \nhave the activities Limited", "metadata": {"headings": [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}, [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}]], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expedited.", "metadata": {"headings": [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contract \n\\| amount: \n\\|", "metadata": {"headings": [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.1,991,286,750", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\} \nConstruction of During", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}, [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}], [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}]], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| The Accounting", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kasasira seed inspection time \\| \n\\| officer should ensure \\| a ea \nschool the percentage) \\| \nthat he gets to the 95% \\| foceaiencme sae nag contractors and \n4 \nUh \nwas \n\\_ Contract \n\\| have the activities amount: \\| expedited. \\| \n\\| \nUGX.1,991,286,750 \\| \\| \\| \n\\| \\| \nAs a result, intended education and health service delivery was delayed. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's 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.771,963,867 for the construction of classroom blocks, stance pit latrines, and supply of 3 seater desks to 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:", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}]], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction 2,574,180 De \nThe toilet is existing Not commissioned of a 2 \na cere \ncompleted in time , delays service Classroom \nFa not commissioned delivery \n; \nblock at St. \n\\| Reet ee not in use Luke Kiryolo \nats) all RF N", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}]], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "p/s", "metadata": {"headings": [{"headings_0": {"content": "p/s", "page": 25, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 25, "level": 5}}, {"headings_1": {"content": "p/s", "page": 25, "level": 6}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i = it", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 25, "level": 5}}, {"headings_1": {"content": "p/s", "page": 25, "level": 6}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "{| {jf _|", "metadata": {"headings": [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Construction \\| 25,198,605 \nThe toilet \nis existing \nShould be officially of 5 oe \\_.4\\| \nstance \ncompleted in time commissioned and , \npit latrine at \na \\|\\| not commissioned handed to the", "metadata": {"headings": [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}, [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}]], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kalampete", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pe but the children school authorities p/s \nschool is using the \n", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}, [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "pit latrine at \n\\| Mesula C.O.U Ber p/s \n=", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "facility.", "metadata": {"headings": [{"headings_0": {"content": "facility.", "page": 25, "level": 6}}, {"headings_1": {"content": "Kalampete", "page": 25, "level": 6}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Complete.", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 28, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Not commissioned The class rooms but the pupils have should \nbe already occupied the commissioned and class rooms. \nhanded over to the The window school \nfasteners not very management strong. Officially to avoid blame game in case of the development of the problem in the building in terms of payment \nof retention fee. \nAt the time of The fasters should inspection, works be replaced Classroom were substantially \nblock at \nComplete The class rooms Mesula P/S \nNot commissioned should be but the pupils have commissioned and already occupied the handed over to the class rooms. school \nThe window management fasteners not very Officially to avoid strong. blame game in case of the development of the problem in the building in terms of payment \nof \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 28, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Construction 82,574,180 of a 2 \nClassroom \nblock at St. \nLuke Kiryolo \np/s", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 28, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "retention fee. \nThe toilet is existing Not commissioned Completed in time delays service not commissioned delivery \n, \nnot in use \nt \nNo. Project Total Pictorial evidence Summary of Audit conclusion details expenditure findings (Existence, (UGX) (Existence, Timeliness, Timeliness, \nQuality, \nQuality, Quantity, Quantity, Cost Cost and and \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 28, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 29, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "pit latrine at \nFunctionalit \nFunctionalit \nThe toilet is existing Should be officially Completed in time commissioned and : \n- \nnot commissioned handed to the , \n, \nMesula ce] BS school authorities C.O.U p/s Se:", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 29, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], "page": 29, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nDelay commissioning of the projects delays service delivery to the intended users of the facilities \nThe Accounting Officer explained that the contractor will be compelled to replace the fasteners that were found defective before retention is paid. For structures not yet commissioned, arrangements are going to be made so that they are expeditiously commissioned and handed over to the respective school management teams. \nRecommendation \nThe Accounting Officer should engage the contractor to correct the identified defects and also ensure that all the completed projects are commissioned within the financial year of completion to serve the purpose. \n4.4.2.3 Encroachment on the school land \nRegulation 58(4) of the Local Governments Financial and Accounting Regulations, 2007 requires that the properties and assets of a local government shall be properly registered, titles issued, and valued for both movable and immovable properties and assets. \nTreasury Instructions (TAI) 2017 16.11.1, require accounting officer at the end of each financial year, to carry out Boards of Survey of non-current assets held by the Entity to ascertain their status, value and the legality of the ownership \nGuideline 2.3.1 of Simplified guideline on budgeting, accounting and reporting for Secondary School requires that a school should have records of school Assets like Asset registry, titles and copies of log books. \nDuring audit of Kibuku District Local Government on school facilitation Grant i \nfor land processing of titles, however, we have advised them to engage the stakeholders and also the district to plan under DDEG funding to address the challenges. \nRecommendation \nThe Accounting Officer should budget for and have the land surveyed, titled and valued. \n4.5 Micro Scale Irrigation \n4.5.1 Budget performance \n4.5.1.1 Funding of Micro-Irrigation program \nA review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.334,135,159 out of UGX.334,135,159 budgeted. All of the funds received UGX.334,135,159 were spent on complementary activities. \nPositive observations \ne There was regular allocation of program expenditure by category. \ne There was adequate mobilization and training of farmers. \ne There was full accountability for all funds released to individuals for Micro-scale irrigation activities. \n4.5.1.2 Absorption of Micro-Irrigation program \nOut of the total program receipts of UGX.334,135,159, UGX.321,107,911 (97%) was utilized by the entity at the time of audit resulting into unspent balance of", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}, [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}]], "page": 29, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.13,027,248(4%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}], "page": 30, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure absorption (as per \nayment file \nA IB cc c D/B)\\*100", "metadata": {"headings": [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}, [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}]], "page": 30, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|Quarterone 83,533,790] oT of DD N", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], "page": 30, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter 35370) SB \u2014 \\| [Total 334,135,160 334,135,159 321,107,911 13,027,248.\\| 96 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nadministrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nHowever, review of the expenditure vouchers revealed that the district spent a sum of UGX.8,977,000 on ineligible activities as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Invoice Description Payment Supplier Expenditure Number Date Mbayo PRO-031-06- Travel to Entebbe to pick material from 6/28/2023 \nMicheal 130,000 2023 ministry \\_ 731895 \nPDN-012-11- Monitoring and supervision of capital 12/1/2022 Wandira Joseph 2,682,500 2022 works under production \nEmma 838794 \nPDN-O11-11- Monitoring and supervision of capital 12/1/2022 Wandira Joseph 2,317,500 2022 works under production \nEmma 838794 \nPRO-040-03- Payment for stationery in production 3/16/2023 Soparo Uganda \n12,000 2023 dept. Limited PRO-040-03- Payment for stationery in production 3/16/2023 Soparo Uganda 835,000 2023 dept. Limited = PRD-04- Facilitate caring out training of farmers 6/15/2023 Bonyoko Fred 3,000,000 31MAY2023 on bee keeping in kituti sub county \n823635", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], "page": 31, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[8,977,000", "metadata": {"headings": [{"headings_0": {"content": "[8,977,000", "page": 31, "level": 3}}, {"headings_1": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}], "page": 31, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], "page": 35, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e I noted that Kibuku DLG received UGX.92,052,105 for PDM coordination activities and all the Accountability was in place. \noe That all the 20 sampled beneficiaries who accessed loans before 5th June, 2023 were selected through the PDMIS. \n5.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed the Kibuku District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 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 the Kibuku District budget and work plans revealed that no priorities were received from sub counties and town councils and thus none were incorporated in the entity's budget and work plans. \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 it is true that the priorities from Sub Counties/ wards were not incorporated in the District\u2019s budget and work plans and that this was because PDM came at the time when the District had approved the budget and work plans. \n(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted that all the 92 SACCOs received PRF in the last quarter. All the 92 SACCOs received their last installment in the last month of F/Y 2022/23 as shown in table below. \nDate of \nNo. of PDM Amount paid on Remarks \nrelease SACCOs paid the date \non the date \n22/6/2023 92 3,675,000,000 Funds were received late", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}, [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}]], "page": 35, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29/6/2023", "metadata": {"headings": [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], "page": 36, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,700,000,000 Funds were received late \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nI informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \n5.3.1.3 Disbursement 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. \ne I note that 8 SACCOs had disbursed UGX.251,450,000 (30%) out of the PRF received of UGX.832,312,805 leaving UGX.580,862,805 (70%) undisbursed. Details are in the Table below/ \nParish PDM SACCO Total PRF Total %age Remarks N Name Name received Disburse disburs (2021/2022 & ments ed", "metadata": {"headings": [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}, [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}]], "page": 36, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023) (Loans)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], "page": 36, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) (C) = (B/A) \n\\| DISTRIC WARD KIBUKU PDM \nof Parish Revolving T SACCO Fund KIBUKU KUJJI KUJJI WARD \\| 106,938,135 31,000,000 29% Low disbursement DISTRIC WARD TIRINYI PDM \nof Parish Revolving T SACCO Fund MOLOKOCHOMO 107,408,213.51 31,000,000 29% Low disbursement KENKEBU PDM .00 of Parish Revolving SACCO \nFund \nKIBUKU KADAMA KADAMA WARD 107,405,768 31,000,000 29% Low disbursement DISTRIC WARD KADAMA PDM \nof Parish Revolving T SACCO Fund \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 stated that some banks did not transfer funds to beneficiaries\u2019 accounts on one by one basis. However, management promised to engage the banks to transfer funds to all beneficiaries\u2019 accounts on one by one basis to ascertain the time the person received the funds. \nThe Accounting Officer should always provide technical support to the SACCO leaders on opening bank accounts to ensure timely disbursement of funds.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}]], "page": 36, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\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 below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer ce \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], "page": 37, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat PDM 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 Observations Recommendation Structure \nParish \nI reviewed the operations of the PDC in the 10 The", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 8}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development sampled PDM SACCOS, and noted the following; Officer \nshould Committees \\|e Out of the 10 sampled PDCs, 3 did not ensure that PDCS", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 8}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "prepare parish priorities and action plans carry out their for the FY 2022/2023. \nfunctions inline the e None of the PDCs prepared parish 5-year PDM guidelines and", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ensure that the e Funding received of UGX.750,000 per PDC PDCs receive funds SACCO was inadequate to facilitate the as guided. activities of the PDCs. However out of the \n10 sampled PDCS, two PDCs received \nUGX.500,000 instead of UGX.750,000 \nprovided in the guidelines. \nThe Accounting Officer explained that during the transfer of funds, there was a system error on the two wards and we are yet to transfer to these two wards. \n", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}, [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. General \ne All SACCOs held a general meeting and all \nThe Accounting Meetings by SACCOs held their first general meeting in Officer should PDM SACCOs more than 1 month after their registration. \nsensitize SACCO leaders to ensure The Accounting Officer explained that this was AGMs are timely due changing of guidelines. \nheld and all SACCO members \nare trained as per the", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "byelaws.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 6}}, {"headings_1": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3, PDM SACCO e10 sampled PDM SACCOs with fully The Accounting Board \nconstituted Boards did not hold regular Board Officer \nshould meetings. sensitize SACCO e The members of the board did not fill in leaders to ensure expression of interest forms prior to being SACCO boards are elected board members. \nfully constituted.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 6}}, {"headings_1": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Additionally", "metadata": {"headings": [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer revealed that SACCO MoPFED should \nSN Governance Observations \nRecommendation Structure \ncommittees were established but not fully Additionally functional due to lack of facilitation like it is with MoPFED \nshould PDCs, \nincrease on the funds provided for administrative", "metadata": {"headings": [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}, [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}]], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operations.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 39, "level": 6}}, {"headings_1": {"content": "Additionally", "page": 38, "level": 2}}], "page": 39, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 3}}, {"headings_1": {"content": "operations.", "page": 39, "level": 6}}], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sampled SACCOs with signed PRF Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 3}}, {"headings_1": {"content": "operations.", "page": 39, "level": 6}}], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 3}}, {"headings_1": {"content": "Financing", "page": 40, "level": 3}}], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "financing agreements. However, the that Resident State Resident State Attorney did not sign Attorney witnesses PRF forms as a witness as required by PRF", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 3}}, {"headings_1": {"content": "Financing", "page": 40, "level": 3}}], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "financing", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the guidelines agreements signing before funds are \nThe Accounting Officer explained that PRF received. was transferred to SACCOs without PRF \nfully signed financing agreements witnessed by Resident State Attorney. \nIn addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users 1 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting - \nHouseholds & 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": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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 e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Insurance \u00b0 20 PRF beneficiaries out sampled 20 who carried out The", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, {"headings_1": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Policy for farming enterprises in 10 PDM SACCOs did not obtain Officer \nshould Farming agricultural insurance policies from UAIS. \nengage the relevant", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, {"headings_1": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "stakeholders on the Lack of recourse in form of insurance will expose the matter and also farming enterprises to the adverse effects of climate sensitize \nthe change and may result into failure to recover the loan SACCO \nfunds. management about the matter. \nThe Accounting Officer explained that failed to obtain an \ninsurance policy because of the cost implication involved \nyet the President was very clear that no money should \nbe charged from the PRF beneficiaries. \n\\| Operation Paragraph 3.0 of the Users Handbook for the PRF Under The \nPDM of \nthe PDM Pillar 3 - Financial Inclusion October 2022 provides Secretariat should SACCO \nthat each Parish shall have a PDM SACCO and a PRF \\| ensure \nthat Bank \ndesignated bank account for that PDM SACCO, in a\\| guidelines are also Accounts branch of a supervised financial institution that is provided earlier convenient for the members of the PDM SACCO. \nprior to I noted that; \nimplementation of e By the time of the first general meeting, the projects. \n10 PDM SACCOs had already received \nfunds contrary to procedures. \nThe Accounting Officer explained that this was caused by constant change of guidelines. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files (you can obtain this from the SACCO, CAO, or DCO) and carried out physical inspections where I observed the following; \ne Two (2) beneficiaries in 2 PDM SACCOs had implemented different projects. \ne One (1) beneficiary had not yet implemented his project by the time of inspection. Refer to appendix 3. \nFailure to implement the funded projects undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}, [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], "page": 42, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to failure by MAAIF to provide the guidelines on enterprises. Management requested that a review of the enterprises selected is harmonized with those at District level. \nRecommendation \nThe PDM Secretariat should revisit the flagship projects so that they are favorable to the District. \npar \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Orig", "metadata": {"headings": [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}], "page": 42, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n> \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}, [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}]], "page": 42, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "Orig", "page": 42, "level": 2}}], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appe ndix 1: Performance of Local Revenue \nNo Source \nApproved budget Actual Collections Variance \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "Orig", "page": 42, "level": 2}}], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[a Tax Revenues", "metadata": {"headings": [{"headings_0": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Services Tax > 98,832,710 89,080,750 \\| 9,751,960 2\\_\\_\\| Land fees \n5,279,000 = 5,279,000 3 Business Licenses \n16,528,000 6,272,000 10,256,000 \\| = 4 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16,472,000 103,000 16,369,000", "metadata": {"headings": [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenues \n10 Administrative fees and licenses \n31,215,000 = 73,056,100 \\| Total Revenue 168,326,710 168,511,850 (185,140 \n39 \nAppendix 2: Appropriate performance indicators and Implementations of Outputs \nSN Program Sub-program PIAP (Program Budget Output Amount Spent Total Number of Number of", "metadata": {"headings": [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], "page": 44, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX (\u2018000\u2019) Number of activities activities Action Plan) Output \nActivities in fully fully the output implemente implement \n1 12-Human Capital 01-Education,Sports \nd. \ned. 320003-Assets and 721,745,924 \nDevelopment. and skills Facilities \n2 06-Natural 03-Water Resources \nManagement \n000006-Planning 751,840,658 Resources, Management and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}]], "page": 44, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], "page": 44, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \nClimate Change, \nLand And Water \n3 12-Human Capital 02-Population 1203010513 Service 000006-Planning 708,512,740 Development. Health, Safety and Delivery Standards and Budgeting \nManagement disseminated and services \n4 12-Human Capital 01-Education,Sports Development. and skills \nimplemented. \n320159-Secondary 2,242,511,769 1 1 Education Services \n5 01-Agro- 01-Institutional 000006-Planning 92,052,105 Industrialization Strengthening and \nand Budgeting \nCoordination \nservices \n6 01-Agro- 02-Agricultural 010008-Capacity 324,538,911 Industrialization Production and Strengthening \nProductivity \n7 09-Integrated 04-Transport Asset \n260002-District 65,872,200 \n, \nTransport Management Urban and \nInfrastructure And \nCommunity Access \nServices Road Maintenance \n8 18-Development 04-Accountability 000023-Inspection 78,000,000 \nPlan Systems and Service \nand Monitoring \nImplementation Delive \n12-Human Capital 02-Population \nDevelopment. Health, Safety and \nManagement \nTotal \n000006-Planning 400,645,262 \nand Budgeting \nservices \n5,385,719,569 28 27 \\| \n40 \nAppendix 3: PDM \nVote Parish Name Name Name of Loan Loan Project Status of the project Remark Name \nof PRF Amount as Amount as funded \nSACCO beneficiary per SACCO per \nrecords \nhousehold \nevidence \n1 \\|Kibuku DLG IBUSETA PARISH \\|BUSETA BUSETA Taizula 1,000,000 1,000,000 Cassava \nHas not PDM SACCO Issa growing planted cassava because of fear of the dry season which \nis", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}, [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "approaching.", "metadata": {"headings": [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], "page": 45, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Waiting for first planting season \n2 \\|Kibuku DLG \\|BUSETA PARISH \\|BUSETA BUSETA Namugw 1,000,000 1,000,000 Cassava \nDiverted from PDM SACCO a Kevin growing cassava growing to Dairy farming \n41 \ncy \nWEINS \\|Wdd Auynod 000\u2019000\u00b0T 000\u00b0000\u00b0T \nKIBUKU DISTRICT LOCAL GOVERNMENT P.O. Box 150, \nMBALE- UGANDA. \nDATE. 215\" DECEMBER, 2023. In any correspondence on \nThe Republic of Uganda \nThis subject, please quote CR/156/1 \nAuditor General \nKampala. p PO \u201e80x 7083, KAMPALD-", "metadata": {"headings": [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}, [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}]], "page": 45, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE:", "metadata": {"headings": [{"headings_0": {"content": "RE:", "page": 47, "level": 5}}, {"headings_1": {"content": "approaching.", "page": 45, "level": 2}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Reference is made to the above captioned subject. \nPlease, acknowledge receipt of Adjusted Financial Statements for the Financial Year,", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}, [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}]], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 47, "level": 2}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Samuel Ruhweza Kaija\\_ \nCHIEF ADMINISTRATIVE OFFICER", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 47, "level": 2}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Copy:", "metadata": {"headings": [{"headings_0": {"content": "Copy:", "page": 47, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 47, "level": 2}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary, Ministry of Finance Planning & Economic Dev\u2019t", "metadata": {"headings": [{"headings_0": {"content": "Copy:", "page": 47, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 47, "level": 2}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Permanent Secretary, Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Accountant General \nDistrict Chairperson \nResident District Commissioner.", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}, [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kikuube District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Kikuube District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..1edb46aa268afc106ab71c8c1abfbf6e19bf5b76 --- /dev/null +++ b/reports/chunks/Kikuube District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nTHE FINANCIAL STATEMENTS OF KIBUKU DISTRICT LOCAL GOVERNMENT ON \nFOR THE YEAR ENDED 30\" JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nLEE OT A na ii", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 3, "level": 1}}], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "VE", "metadata": {"headings": [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nee ea \nBasis for OPINION \n1 ss stn sass cxvasies sannes ene enasvas ncewavceeve cvs aves nay oveeaianaunsuayanee\u00a5an \na anna \nKey Audit Malters \n1 u. umso sas isttssnnnns soe cenneansensvaves rev eorenees sien sawuresede \ndes Uvaseveasaveusuasneouivens \n1.0 Implementation of the Approved BUCGet.........ccccccccesecccessecesecssseecestusceeeessuevareaseaere 1 \n2.0 Management of the Government Salary Payroll \n8 .......cccccccssssecscesceeseseeeceseesesscssaseees \nEIER cent Ot Wd Et \n11 En EEE \n30 Uniecovered YLP and UWERP Funds \n11 asus cwenne innen anne en \nGELEBT [EEE 12 EEE ne \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) \n12 nn.", "metadata": {"headings": [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}, [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IE", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 TEE TITTEN \nManagement\u2019s Responsibility for the Financial Statements. \n28 ...uuuennsnsssnennnnnnnnnnnnnnnnnennnennnnenn \nAuditor\u2019s Responsibility for the Audit of Financial Statements.....unneneennenennnnnsnennnnnennnnnnnnnn 28 Other Reporting Responsibilities...........ccccccccccsssssseccsseectseceeccessnseeeececeesceescceseceeesusuvsussnss 29 \nReport on the Audit of Compliance with Legislation \n29 .........ccccsssccsceessceesnsececeeesesecneneecrssners \n5.0 Implementation of the Parish Development Model \n29 .......cccccsccceseseceeesececenneseeeeesanens \nList of Acronyms \n\u2018Acronym \\_\\| \\| Meaning \n. \nDLG \\| District Local Government \nN Government of ee \n\\_ Uganda = Se", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}, [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HCMS.", "metadata": {"headings": [{"headings_0": {"content": "HCMS.", "page": 4, "level": 2}}, {"headings_1": {"content": "IE", "page": 3, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u ki Human Capital Management \\_ \n\u2018System \n\\| \n\\| ICT \\| and Communication \\| \nInformation Technology \\_ N: REN\" International Organization of \u2018Supreme \n.", "metadata": {"headings": [{"headings_0": {"content": "HCMS.", "page": 4, "level": 2}}, {"headings_1": {"content": "IE", "page": 3, "level": 2}}, [{"headings_0": {"content": "HCMS.", "page": 4, "level": 2}}, {"headings_1": {"content": "IE", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INTOSAI Audit |", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI Audit |", "page": 4, "level": 2}}, {"headings_1": {"content": "HCMS.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI Audit |", "page": 4, "level": 2}}, {"headings_1": {"content": "HCMS.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ipps _ | | Integrated. Personnel Payroll system", "metadata": {"headings": [{"headings_0": {"content": "Ipps _ | | Integrated. Personnel Payroll system", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI Audit |", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ry", "metadata": {"headings": [{"headings_0": {"content": "Ipps _ | | Integrated. Personnel Payroll system", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI Audit |", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Ipps _ | | Integrated. Personnel Payroll system", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Ipps _ | | Integrated. Personnel Payroll system", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= ia International dards ( of Institutions | nn |", "metadata": {"headings": [{"headings_0": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Stan Supreme Audit LGFAM \nLocal Government Financial and Accounting Manual, 2007 \\|", "metadata": {"headings": [{"headings_0": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}, [{"headings_0": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAR _ Local Government Financial and Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR _ Local Government Financial and Manual, 2007", "page": 4, "level": 1}}, {"headings_1": {"content": "= ia International dards ( of Institutions | nn |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 4, "level": 2}}, {"headings_1": {"content": "LGFAR _ Local Government Financial and Manual, 2007", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I etchant Local Public Procurement Disposal \u2018Authority \\_LGPPDA \\| Government and \n\\| Lower Local Governments \n\\| Local Revenue \n'MDAs. \\| Ministries, Departments \u2018Agencies. tl i", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 4, "level": 2}}, {"headings_1": {"content": "LGFAR _ Local Government Financial and Manual, 2007", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|MoES Ministry Education", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| _ of", "metadata": {"headings": [{"headings_0": {"content": "| _ of", "page": 4, "level": 4}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoFPED \\_ of Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "| _ of", "page": 4, "level": 4}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ministry Finance,", "metadata": {"headings": [{"headings_0": {"content": "Ministry Finance,", "page": 4, "level": 2}}, {"headings_1": {"content": "| _ of", "page": 4, "level": 4}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u0131 \nFu. \\_MoGLSD '", "metadata": {"headings": [{"headings_0": {"content": "Ministry Finance,", "page": 4, "level": 2}}, {"headings_1": {"content": "| _ of", "page": 4, "level": 4}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_MoLG", "metadata": {"headings": [{"headings_0": {"content": "_MoLG", "page": 4, "level": 5}}, {"headings_1": {"content": "Ministry Finance,", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\| Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "_MoLG", "page": 4, "level": 5}}, {"headings_1": {"content": "Ministry Finance,", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Audit", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cc rept pel ol Lif eg \nal al \\_NAA \u201cNTR \\| National Act \n\\| Non-Tax Revenue \n\\_OAG \\| Office of the Auditor General \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube 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": "Audit", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nProgram Budgeting Sy \\_", "metadata": {"headings": [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}, [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PCA PDMS", "metadata": {"headings": [{"headings_0": {"content": "PCA PDMS", "page": 4, "level": 5}}, {"headings_1": {"content": "_PBS", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 4, "level": 4}}, {"headings_1": {"content": "PCA PDMS", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; Payroll \n\u00a2 Deduction Consults Africa \u2018Management S System", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 4, "level": 4}}, {"headings_1": {"content": "PCA PDMS", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a .", "metadata": {"headings": [{"headings_0": {"content": "a .", "page": 4, "level": 1}}, {"headings_1": {"content": "_|", "page": 4, "level": 4}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 5}}, {"headings_1": {"content": "a .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "_PDU", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Procurement & Disposal Unit \\_", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 2}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_PFMR\\_ I Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 2}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "metadata": {"headings": [{"headings_0": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| : Secretary Treasury \nPS/ST Permanent / Secretary to \nTA Treasury Single Account \n\\| TSSA \\| Treasury Sub Single Account \n\\_UBA a4 Uganda Banker\u2019s Association \nIUCF Uganda Consolidated Fund \nUCLA \\| and Lender\u2019s Association \n\\|UgIFT Uganda Consumer Intergovernmental Fiscal Transfers Results", "metadata": {"headings": [{"headings_0": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Program for", "metadata": {"headings": [{"headings_0": {"content": "Uganda Program for", "page": 4, "level": 2}}, {"headings_1": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| UGX Uganda Shilling USMID r \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Uganda Program for", "page": 4, "level": 2}}, {"headings_1": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Support", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to Municipal infrastructure Development . 7 \non \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIBUKU 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 Kibuku 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 Kibuku 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": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}, [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kikuube 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. Iam 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 Kibuku 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, Kibuku had a budget of UGX.33,196,688,000 out of which UGX.31,263,235,761 was warranted as shown below; \nSN Details \nBudget UGX \nWarrants UGX % age of warrants (A) By... (B/A) Recurrent (Wage 18,217,808,296 18,217,808,296 100 \nN Recurrent (Non-wage) 8,917,952,007 6,984,499,772 \nDevelopment 6,430,289,602 6,430,289,601 \n33,196,688,000 31,263,235,761\\| 94 \nOut of the total warrants of UGX.31,263,235,761, I reviewed expenditure on activities/outputs worth UGX.24,056,133,073 (77%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}, [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}], "page": 6, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Actual Cumulative Cumulati expenditure Actual ve %age (UGX) expenditure out of total warrants \n\\| \nWage expenditure (Payroll audit/FS- 17,698,827,501 17,698,827,501 55 audit) \n2 Pension and gratuity \nTheme area-PDM expenditure audited \n1,696,172,916 18,842,408,664 60 92,052,105 18,934,460,769 61 5 Focus area-Education grant - Formerly 721,745,924 19,656,206,693 63 SFG \n6 Focus area-Microscale irrigation 324,538,911 19,980,745,604 64 projects \n7 Focus area-UGIFT (Infrastructure) 2,412,511,769 22,393,257,373 72 8 Focus area-Water development grant 751,840,658 23,145,098,031 74 (Piped water, and Rural water and \nSanitation grant)", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}, [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}]], "page": 6, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[9 URF", "metadata": {"headings": [{"headings_0": {"content": "[9 URF", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 6}}], "page": 6, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], "page": 8, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "partners on the The performance of warrants for each of the programmes is shown in the effects \nof the table below; \nshortfall and ensure that all budgeted Programme Approved Warrants % funds are budget fundi warranted. ng \nHuman Capital Development \n1,140,000,000 \\| 234,094,643 21% Total \n21% \nNo Observation Recommendation \\| (GAVI) be prevented \nthrough \nimmunisation. \nAs a result of failure to warrant the budgeted funds, the District could not fully implement the following; \nMass immunization was not fully done within the district. \ne \nThe Accounting Officer explained that activities budgeted under External financing can only be implemented when the funds are received from the donors. \n1 \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.31,263,235,761 availed during the year, The \nAccounting UGX.29,807,276,812 was utilized by the entity resulting in un-utilized Officer \nshould warrants of UGX.1,455,958,949 representing utilization of 95% as shown follow up the in the table below; \nmatter with MOFPED on the re- Programme Warrants Expenditure Variance %age voting of the un- perfor utilized funds and manc ensure that salary e \narrears are cleared. Agro- 1,698,469,84 1,471,923,20 226,546,639 87 \nIndustrialization 2 3 \nI informed the Community 114,129,474 113,973,550 155,924 100 Accounting Officer Mobilization And \nthat the issue of Mindset Change \ndelayed release of Development Plan 521,490,826 516,498,542 4,992,284 100 funds would be Implementation \nbrought to the Governance And 1,416,844,45 1,416,456,27 388,189 100 attention of Security 9 0 MoFPED and the Human Capital 21,672,580,7 21,095,867,7 576,712,908 97 issue of release of \u201ceal Development 00 92 pension Integrated 577,346,078 571,026,543 6,319,535 99 excess Transport \nfunds will be \nInfrastructure And \nbrought to the Services \nattention of the Natural Resources, 1,003,243,57 1,003,049,46 194,112 100 respective Environment, 5 3 Ministries. Climate Change, \nLand And Water \nPrivate Sector 12,542,567 12,542,567 - 100 \nDevelopment \nPublic Sector 4,246,588,24 3,605,938,88 640,649,358 85 \nTransformation 0 2 \nTotal 31,263,235,7 29,807,276,8 1,455,958,94 - 95 \n\u2018 \n61 12 9 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nNo Observation Recommendation Development \nstaff received towards end \nsalaries. of financial year and \ncould not be \nabsorbed. \n3 Public Sector 640,649,358 Pension The entity had \nTransformatio received more \nn \npension funds than required so they could not absorb it.", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}, [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}]], "page": 8, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total 1,443,908,9", "metadata": {"headings": [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], "page": 10, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "05 \nAs aresult of failure to utilize warrants; \nSalaries for extension workers were not paid. e \ne Some staffs were not paid their salaries. \nThe Accounting Officer explained that the funds were released late towards the end of the financial year, the district could not absorb these funds, and they were swept back. Furthermore, the entity received more pension funds than required. \n1.5 \nLack of appropriate performance indicators and targets in the \nwork plans \nRegulation 11 (2) b of the Public Finance Management Regulations, The \nAccounting 2016 states that the work plan of a vote shall indicate the key Officer \nshould performance indicators to be used to gauge the outputs. \nensure that all activities \nhave Part A of the performance contract for Accounting Officers outlines the \nappropriate \ncore performance requirements against which their performance performance should be assessed in regard to achievement of planned results. This indicators \nand requires the Accounting Officer to be assessed on the extent to which \ntargets \nannual key performance indicators and targets are achieved for key \nprojects and/or programs. \nI reviewed the approved work plan and sampled six (06) outputs with twenty-five (25) activities and noted the following; \nAll activities had clear performance indicators and targets. e \nDetails in appendix 2. \nTable showing performance indicators and targets \nCategor No No. of No of Expenditu % y of of Activitie activiti Quan outputs activ \\|s with es tifica ities clear withou tion in perform t clear of the ance perfor outp outp indicato mance uts uts rs and indicat \ntargets ors \nand \ntargets \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}, [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}]], "page": 10, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I assessed the implementation of nine (9) outputs with twenty-eight The \nAccounting (28) activities worth UGX.5,385,719,569 and noted that; \nOfficer should is advised to engage e Nine (9) outputs twenty eight (28) activities and expenditure the \nrelevant worth UGX.5,385,719,569 were fully implemented. Details in authorities \nfor Appendix 2. reliable road equipment to Table showing performance indicators and targets. \nenhance implementation of Category No. of No of No.of No of No of Expenditure planned road of output activiti Activiti activiti activi Amount (UGX) works. \noutputs s es in\\| es es ties \nassess the fully partiall not \nIn addition, the ed output imple y imple \nAccounting Officer ts s mente implem ment \nshould fast track 9 d ented ed implementation of Fully 28 00 00 5,385,719,569 \nimplemen all planned ted activities for outputs \\| \nachievement of the Partially 00 00 \\| \u00a9 00 00 \\| 0 intended service implemen", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ted \nfaut outputs 00 is 00 \n00 00 00 0 \nimplemen \nted \noutputs \n\\| \nTotal 9 28 28 \u0131 \\| 00 5,385,719,569 \\| \n1.6 Delive 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: \n1.6.1 Other service delivery areas. \nI sampled two (2) activities with a total expenditure of UGX.164,500,000. Below is a summary of my findings details of which are provided below. \nNo Progra Activity Total Pictorial evidence Summary of Audit Managem mme details expenditure \nfindings conclusion ent (UGX) (Time, (Time, Response Quality, \nQuality,", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}, [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "le", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2023. These were captured as new records in my determination of the updates of the District wage bill. payroll going forward. A follow-up The summary of the validation exercise is shown in the table below; \nof the affected staff should immediately Details \nNo. of Annual base be made by Individ (UGX) management to uals \nhave them access Number of staff as per the payroll (June 1,636 \n17,304,669,528 the payroll. 2023) \nValidated as follows; \nTotal number of staff verified 1,239 12,941,883,072 \n(complete/fully verified) (A)", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], "page": 13, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Partially verified (individuals whose 366 4,114,532,124 information availed at the physical \nverification did not fulfil all the \nrequirements) (B \nNot verified (appeared for validation but \n2 19,755,912 not verified) (C) \nThe total number of individuals who did \n29 1,496,705,100 not appear for headcount (no-shows) \n(D) (Accounted for and not accounted \nfor) \nSubtotal (A+B+C+D)=E 1,636 18,572,876,208 Employees who appeared for head count \n7 89,820,552 but were not on payroll-New records (F) \nOverall total covered (E+F)\\*\\* \n1,614 17,146,235,748 \nThe following observations were made; \nNo Observation Recommendation \nd) total of 29(1.8%) employees on the payroll did not appear for the validation and were categorized as follows; \ni. \n06 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons, which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n16 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \ne) 07 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the two affected officers reported for payment past retirement age are still on payroll because the IPPS shows different dates of retirement, which are ahead hence management, has written to the Ministry of Public Service to rectify the", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}, [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}]], "page": 13, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anomaly.", "metadata": {"headings": [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 218 employees on the payroll had inconsistencies in their The \nAccounting dates of birth, captured in the payroll and data captured by NIRA on \\| Officer \nshould \nthe National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure \nthat employee Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and updated \nand \nretirement procedures. Where the errors in dates of birth increase the brought to the length of service, it may lead to the irregular extension of employee attention of the service. \nMinistry of Public Service within a \nThe Accounting Officer explained that the process of having dates of specified \ntimeline \nbirth for staff corrected has been and is still on going. However, there for \nappropriate are always delays because of the many stakeholders involved that is action \nministry of public service in consultation with NIRA.", "metadata": {"headings": [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}, [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}]], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}], "page": 14, "document_name": "Kikuube 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 accuracy of The \nAccounting the payroll including planning, budgeting and payments for the period Officer should put in of four years (2019/2020-2022/2023). \nplace controls to ensure that non- \nI noted that; \nstatutory deductions \nare", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}, [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}], [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}]], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Over-remittance of UGX.120,991,920 and under-remittance of accurately UGX.13,074,660 of statutory deductions were made by the entity computed \nand \nNo \\| Observation Recommendation remitted as provided in the interface file from Ministry of Public Service \\| \nsince it comes as a read only document as per the attached schedules. \ng) Delayed deletion of employees from the payroll", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}, [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}], [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}]], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tt 4", "metadata": {"headings": [{"headings_0": {"content": "Tt 4", "page": 15, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 6}}], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that UGX.42,021,694 was paid to 19 staff who had either been The \nAccounting retired, transferred, absconded or died. \nOfficer should initiate a process of These resulted into financial loss to government. \ndeleting names still on the payroll and The Accounting Officer explained that the affected retired staff would effect \nimmediate have deductions of overpaid funds recovered from their gratuity recovery of excess benefits. payments made. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Tt 4", "page": 15, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 6}}], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ny", "metadata": {"headings": [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment \nReview of the establishment revealed; \ni. Out of 486 approved positions, a total of 222 positions were I advised the filled leaving a gap of 282 vacant positions. \nAccounting Officer ii. The entity did not have an approved and costed staff to \ncontinue establishment for primary, secondary and tertiary institutions engaging \nthe while the staff structure for health facilities issued by Ministry District \nService of Health was not incorporated into the district approved Commission, structure. \nMinistry of Public Service and Ministry The Accounting Officer revealed that the District has not been cleared of Finance for by MoFPED to recruit new staff due to wage budget shortfalls. \nclearance to recruit new staff to fill the \\| staff gaps. nw \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nUnrecovered YLP and UWEP Funds \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX.1,681,519 as at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme. \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; \n4.0 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": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}, [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 6}}, {"headings_1": {"content": "ny", "page": 15, "level": 2}}], "page": 16, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Planned", "metadata": {"headings": [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], "page": 18, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \nConstruction of Seed schools in Kibuku DLG \n2 \nUpgrading of Lwatama i HC II to HC III \n3 \nExtension of piped water system to Kamodo Villages \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nThe District received UGX.2,788,259,920 less the budgeted Of UGX.2,904,638,153 representing (96%) performance. \nThe District processed the land titles for the one (01) kirika Seed school UGIFT projects worth UGX.2,136,901,769 being implemented. \nThey undertook monitoring of the projects evidenced by monitoring reports as evidence of monitoring the implementation UGIFT activities. \nOn inspection of the ongoing Kirika,, Kabweri, Kasasira, Seed Secondary School construction project, I observed that all structures were already being roofed, fixing of doors, internal and external plastering were progressing well. \nAnd up-grade of Lwatama Health Centre III and Staff House were 100% complete and were done \nProjects Funds Expenditure Unspent %age of released (UGX) (UGX) funds absorbed Kirika Seed Schools 1,445,531,546 1,445,531,546 0 Kabweri\\_ Seed Secondary School 340,500,000 0 340,500,000 0 \\| seals Seed Secondary School 340,500,000 \n0 340,500,000 \\| 0 UP-grade of Lwatama HCIII 280,554,687 280,554,687 \n0 \\| 100 Extension of piped water system to 100,619,000 100,619,000", "metadata": {"headings": [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}, [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}]], "page": 18, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 0 100", "metadata": {"headings": [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kamodo Villages Total \n2,507,705,233 1,826,705,233 681,000,000 57.3 \u2018\\| \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are partially implemented. \noe Kabweri Seed Secondary School \no Kasasira Seed Secondary School \nThe Accounting Officer stated that the delay in completing UGIFT funded projects for Education and Health is due to delays in concluding the high breed procurement, which is usually, conducted by lead local government in particular region. The conclusion of procurements is usually done by March/April hence the contractors have three months to execute the works. \nRecommendation \nThe Accounting Officer should follow-up with MoFPED to re-vote these funds for implementation of pending activities. In addition, the Accounting Officer bring the issue of delays in the hybrid procurement process to the attention of the relevant", "metadata": {"headings": [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}, [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "authorities.", "metadata": {"headings": [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.2.3.2 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table below; \nActivity Standard %age budget allocation as per guidelines \n\\| Repair of medical equipment \n20% \nReplacement of small medical equipment and medical \n20% \nfurniture. \nUpgrade and new construction including Geotechnical \nInvestigation on the selected sites \nActivity Budget Amount %age Standard %age budget %age budget allocation budget Variance allocation \nas \nper guidelines \nB=(A/Total budget) Repair of medical equipment \nReplacement of small medical \nequipment and medical furniture. \nUpgrade and new construction including \n471,644,931. \nGeotechnical Investigation on the \nselected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for \nsupport services \nTotal 471,644,931 471,644,931 \nNone budget allocations negatively affect achievement of the intended health services. \nThe Accounting Officer explained that the district had not planned for purchase of essential medical equipment because the maternity wards were not complete and in the same financial year, they received over 100 beds and mattresses from Ministry of health, which were distributed to all facilities including Kasasira and Tirinyi HCIII. However, in the financial year 2024/2025 the District has prioritized purchase and maintenance of essential medical equipment. \nRecommendation \nThe Accounting Officer should ensure that budget allocations are in line with the minimum requirements according to Ministry Guide lines. \n4.2.3.3 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district council did not have land titles for UGIFT projects worth UGX.4,599,713,737 implemented as shown in the table below; \nProject Land Location Land Contract Payments size Amount \nFor example, there no land for the football pitches, this delays the services to be", "metadata": {"headings": [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}, [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Management explained that efforts have been made to process the school land titles, and that since then Kirika Seed has gotten a land title, Kabweri, and Kasasira Seed Schools would also get in due time. \nHowever, management revealed that there is a challenge of shortage of funds for titling of these pieces of land, in addition land title for Kabweri and Lyama maternity wards were secured. In the coming financial year 2024/2025, the District will prioritize titling of land for Lwatama and Nalumbemba HCIIIs.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}, [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}]], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should fast track the processing of the pending land titles and ensure that the land required for the football pitches are secured before infrastructure is invested. \n4.2.3.4 \nExtension of the contract more than two times of Bau Technical Services Limited \nIn accordance with the Public Procurement and Disposal of Assets PPDA Act, 2003 and PPDA Regulation, 2006 a contract cannot be extended for more than twice. However examination of the contract documents, revealed that Lab- Plus (U) Ltd was awarded a contract to construct Kasasira Seed School and Kabweri Seed School on both located at Kibuku District on 06/06/2019 at a contract sum of UGX.3,982,573,500 of procurement file MOES/UGIFT/WRKS/18-19/00119 LOT 23 \nThe contract has been extended more than twice, it was therefore expected that works would be duly completed by 30/06/2021 and this was not possible and the percentage of works completed is about 95. \nIn the circumstances at hand, where the contract with Lab- Plus (U) Ltd has been extended more than two times and yet the works are still on going, the contract should have been terminated. \nDuring audit inspection the schools had been occupied despite incomplete works after a long time of waiting, this delayed the service delivery to the intended users of the facilities and made it difficult to apportion blame of the damages of the project when the time of payment of retention comes. \nThe Accounting Officer stated that this was because of COVID period, which could not allow the contractor to accomplish the stated works in time; however, the works of Kabweri and Kasasira seed are at 95% and now the \nworks of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}]], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SN | Project Inspection Pictorial Evidence =", "metadata": {"headings": [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u Recommendation Remarks \n1 Construction of During \nThe Accounting Kirika seed inspection time \nofficer should Secondary school the percentage \nensure that he gets was 70% \nto the contractors The Accounting \nand have the Contract Officer activities expedited. amount: explained that \nUGX.2,581,306,333 the contractor is \nself \n: \n\\\\ \noverwhelmed \n' Photo showing state of Kirika \nAmount paid to\\|and this has \\|) seed school \nfnesection dave: affected the \\| \nUGX1,445,531,546 performance of \nthe contractor \nand at one time, \nthe contractor \nhad abandoned \nthe site. \nConstruction of During \nThe Accounting Kabweri seed school inspection time \nofficer should ensure the percentage \nthat he gets to the Contractor: Bau was 95% \ncontractors and Technical Services \nhave the activities Limited", "metadata": {"headings": [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}, [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expedited.", "metadata": {"headings": [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contract \n\\| amount: \n\\|", "metadata": {"headings": [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.1,991,286,750", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\} \nConstruction of During", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}, [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}], [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| The Accounting", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kasasira seed inspection time \\| \n\\| officer should ensure \\| a ea \nschool the percentage) \\| \nthat he gets to the 95% \\| foceaiencme sae nag contractors and \n4 \nUh \nwas \n\\_ Contract \n\\| have the activities amount: \\| expedited. \\| \n\\| \nUGX.1,991,286,750 \\| \\| \\| \n\\| \\| \nAs a result, intended education and health service delivery was delayed. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's 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.771,963,867 for the construction of classroom blocks, stance pit latrines, and supply of 3 seater desks to 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:", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction 2,574,180 De \nThe toilet is existing Not commissioned of a 2 \na cere \ncompleted in time , delays service Classroom \nFa not commissioned delivery \n; \nblock at St. \n\\| Reet ee not in use Luke Kiryolo \nats) all RF N", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}]], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "p/s", "metadata": {"headings": [{"headings_0": {"content": "p/s", "page": 25, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 25, "level": 5}}, {"headings_1": {"content": "p/s", "page": 25, "level": 6}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i = it", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 25, "level": 5}}, {"headings_1": {"content": "p/s", "page": 25, "level": 6}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "{| {jf _|", "metadata": {"headings": [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Construction \\| 25,198,605 \nThe toilet \nis existing \nShould be officially of 5 oe \\_.4\\| \nstance \ncompleted in time commissioned and , \npit latrine at \na \\|\\| not commissioned handed to the", "metadata": {"headings": [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}, [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}]], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kalampete", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pe but the children school authorities p/s \nschool is using the \n", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}, [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "pit latrine at \n\\| Mesula C.O.U Ber p/s \n=", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "facility.", "metadata": {"headings": [{"headings_0": {"content": "facility.", "page": 25, "level": 6}}, {"headings_1": {"content": "Kalampete", "page": 25, "level": 6}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Complete.", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Not commissioned The class rooms but the pupils have should \nbe already occupied the commissioned and class rooms. \nhanded over to the The window school \nfasteners not very management strong. Officially to avoid blame game in case of the development of the problem in the building in terms of payment \nof retention fee. \nAt the time of The fasters should inspection, works be replaced Classroom were substantially \nblock at \nComplete The class rooms Mesula P/S \nNot commissioned should be but the pupils have commissioned and already occupied the handed over to the class rooms. school \nThe window management fasteners not very Officially to avoid strong. blame game in case of the development of the problem in the building in terms of payment \nof \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Construction 82,574,180 of a 2 \nClassroom \nblock at St. \nLuke Kiryolo \np/s", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "retention fee. \nThe toilet is existing Not commissioned Completed in time delays service not commissioned delivery \n, \nnot in use \nt \nNo. Project Total Pictorial evidence Summary of Audit conclusion details expenditure findings (Existence, (UGX) (Existence, Timeliness, Timeliness, \nQuality, \nQuality, Quantity, Quantity, Cost Cost and and \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "pit latrine at \nFunctionalit \nFunctionalit \nThe toilet is existing Should be officially Completed in time commissioned and : \n- \nnot commissioned handed to the , \n, \nMesula ce] BS school authorities C.O.U p/s Se:", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nDelay commissioning of the projects delays service delivery to the intended users of the facilities \nThe Accounting Officer explained that the contractor will be compelled to replace the fasteners that were found defective before retention is paid. For structures not yet commissioned, arrangements are going to be made so that they are expeditiously commissioned and handed over to the respective school management teams. \nRecommendation \nThe Accounting Officer should engage the contractor to correct the identified defects and also ensure that all the completed projects are commissioned within the financial year of completion to serve the purpose. \n4.4.2.3 Encroachment on the school land \nRegulation 58(4) of the Local Governments Financial and Accounting Regulations, 2007 requires that the properties and assets of a local government shall be properly registered, titles issued, and valued for both movable and immovable properties and assets. \nTreasury Instructions (TAI) 2017 16.11.1, require accounting officer at the end of each financial year, to carry out Boards of Survey of non-current assets held by the Entity to ascertain their status, value and the legality of the ownership \nGuideline 2.3.1 of Simplified guideline on budgeting, accounting and reporting for Secondary School requires that a school should have records of school Assets like Asset registry, titles and copies of log books. \nDuring audit of Kibuku District Local Government on school facilitation Grant i \nfor land processing of titles, however, we have advised them to engage the stakeholders and also the district to plan under DDEG funding to address the challenges. \nRecommendation \nThe Accounting Officer should budget for and have the land surveyed, titled and valued. \n4.5 Micro Scale Irrigation \n4.5.1 Budget performance \n4.5.1.1 Funding of Micro-Irrigation program \nA review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.334,135,159 out of UGX.334,135,159 budgeted. All of the funds received UGX.334,135,159 were spent on complementary activities. \nPositive observations \ne There was regular allocation of program expenditure by category. \ne There was adequate mobilization and training of farmers. \ne There was full accountability for all funds released to individuals for Micro-scale irrigation activities. \n4.5.1.2 Absorption of Micro-Irrigation program \nOut of the total program receipts of UGX.334,135,159, UGX.321,107,911 (97%) was utilized by the entity at the time of audit resulting into unspent balance of", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}, [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}]], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.13,027,248(4%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure absorption (as per \nayment file \nA IB cc c D/B)\\*100", "metadata": {"headings": [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}, [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}]], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|Quarterone 83,533,790] oT of DD N", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter 35370) SB \u2014 \\| [Total 334,135,160 334,135,159 321,107,911 13,027,248.\\| 96 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nadministrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nHowever, review of the expenditure vouchers revealed that the district spent a sum of UGX.8,977,000 on ineligible activities as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Invoice Description Payment Supplier Expenditure Number Date Mbayo PRO-031-06- Travel to Entebbe to pick material from 6/28/2023 \nMicheal 130,000 2023 ministry \\_ 731895 \nPDN-012-11- Monitoring and supervision of capital 12/1/2022 Wandira Joseph 2,682,500 2022 works under production \nEmma 838794 \nPDN-O11-11- Monitoring and supervision of capital 12/1/2022 Wandira Joseph 2,317,500 2022 works under production \nEmma 838794 \nPRO-040-03- Payment for stationery in production 3/16/2023 Soparo Uganda \n12,000 2023 dept. Limited PRO-040-03- Payment for stationery in production 3/16/2023 Soparo Uganda 835,000 2023 dept. Limited = PRD-04- Facilitate caring out training of farmers 6/15/2023 Bonyoko Fred 3,000,000 31MAY2023 on bee keeping in kituti sub county \n823635", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], "page": 31, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[8,977,000", "metadata": {"headings": [{"headings_0": {"content": "[8,977,000", "page": 31, "level": 3}}, {"headings_1": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}], "page": 31, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], "page": 35, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e I noted that Kibuku DLG received UGX.92,052,105 for PDM coordination activities and all the Accountability was in place. \noe That all the 20 sampled beneficiaries who accessed loans before 5th June, 2023 were selected through the PDMIS. \n5.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed the Kibuku District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 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 the Kibuku District budget and work plans revealed that no priorities were received from sub counties and town councils and thus none were incorporated in the entity's budget and work plans. \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 it is true that the priorities from Sub Counties/ wards were not incorporated in the District\u2019s budget and work plans and that this was because PDM came at the time when the District had approved the budget and work plans. \n(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted that all the 92 SACCOs received PRF in the last quarter. All the 92 SACCOs received their last installment in the last month of F/Y 2022/23 as shown in table below. \nDate of \nNo. of PDM Amount paid on Remarks \nrelease SACCOs paid the date \non the date \n22/6/2023 92 3,675,000,000 Funds were received late", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}, [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}]], "page": 35, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29/6/2023", "metadata": {"headings": [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,700,000,000 Funds were received late \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nI informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \n5.3.1.3 Disbursement 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. \ne I note that 8 SACCOs had disbursed UGX.251,450,000 (30%) out of the PRF received of UGX.832,312,805 leaving UGX.580,862,805 (70%) undisbursed. Details are in the Table below/ \nParish PDM SACCO Total PRF Total %age Remarks N Name Name received Disburse disburs (2021/2022 & ments ed", "metadata": {"headings": [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}, [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}]], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023) (Loans)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) (C) = (B/A) \n\\| DISTRIC WARD KIBUKU PDM \nof Parish Revolving T SACCO Fund KIBUKU KUJJI KUJJI WARD \\| 106,938,135 31,000,000 29% Low disbursement DISTRIC WARD TIRINYI PDM \nof Parish Revolving T SACCO Fund MOLOKOCHOMO 107,408,213.51 31,000,000 29% Low disbursement KENKEBU PDM .00 of Parish Revolving SACCO \nFund \nKIBUKU KADAMA KADAMA WARD 107,405,768 31,000,000 29% Low disbursement DISTRIC WARD KADAMA PDM \nof Parish Revolving T SACCO Fund \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 stated that some banks did not transfer funds to beneficiaries\u2019 accounts on one by one basis. However, management promised to engage the banks to transfer funds to all beneficiaries\u2019 accounts on one by one basis to ascertain the time the person received the funds. \nThe Accounting Officer should always provide technical support to the SACCO leaders on opening bank accounts to ensure timely disbursement of funds.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}]], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\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 below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer ce \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], "page": 37, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat PDM 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 Observations Recommendation Structure \nParish \nI reviewed the operations of the PDC in the 10 The", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 8}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development sampled PDM SACCOS, and noted the following; Officer \nshould Committees \\|e Out of the 10 sampled PDCs, 3 did not ensure that PDCS", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 8}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "prepare parish priorities and action plans carry out their for the FY 2022/2023. \nfunctions inline the e None of the PDCs prepared parish 5-year PDM guidelines and", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ensure that the e Funding received of UGX.750,000 per PDC PDCs receive funds SACCO was inadequate to facilitate the as guided. activities of the PDCs. However out of the \n10 sampled PDCS, two PDCs received \nUGX.500,000 instead of UGX.750,000 \nprovided in the guidelines. \nThe Accounting Officer explained that during the transfer of funds, there was a system error on the two wards and we are yet to transfer to these two wards. \n", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}, [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. General \ne All SACCOs held a general meeting and all \nThe Accounting Meetings by SACCOs held their first general meeting in Officer should PDM SACCOs more than 1 month after their registration. \nsensitize SACCO leaders to ensure The Accounting Officer explained that this was AGMs are timely due changing of guidelines. \nheld and all SACCO members \nare trained as per the", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "byelaws.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 6}}, {"headings_1": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3, PDM SACCO e10 sampled PDM SACCOs with fully The Accounting Board \nconstituted Boards did not hold regular Board Officer \nshould meetings. sensitize SACCO e The members of the board did not fill in leaders to ensure expression of interest forms prior to being SACCO boards are elected board members. \nfully constituted.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 6}}, {"headings_1": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Additionally", "metadata": {"headings": [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer revealed that SACCO MoPFED should \nSN Governance Observations \nRecommendation Structure \ncommittees were established but not fully Additionally functional due to lack of facilitation like it is with MoPFED \nshould PDCs, \nincrease on the funds provided for administrative", "metadata": {"headings": [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}, [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}]], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operations.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 39, "level": 6}}, {"headings_1": {"content": "Additionally", "page": 38, "level": 2}}], "page": 39, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 3}}, {"headings_1": {"content": "operations.", "page": 39, "level": 6}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sampled SACCOs with signed PRF Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 3}}, {"headings_1": {"content": "operations.", "page": 39, "level": 6}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 3}}, {"headings_1": {"content": "Financing", "page": 40, "level": 3}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "financing agreements. However, the that Resident State Resident State Attorney did not sign Attorney witnesses PRF forms as a witness as required by PRF", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 3}}, {"headings_1": {"content": "Financing", "page": 40, "level": 3}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "financing", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the guidelines agreements signing before funds are \nThe Accounting Officer explained that PRF received. was transferred to SACCOs without PRF \nfully signed financing agreements witnessed by Resident State Attorney. \nIn addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users 1 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting - \nHouseholds & 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": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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 e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Insurance \u00b0 20 PRF beneficiaries out sampled 20 who carried out The", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, {"headings_1": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Policy for farming enterprises in 10 PDM SACCOs did not obtain Officer \nshould Farming agricultural insurance policies from UAIS. \nengage the relevant", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, {"headings_1": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "stakeholders on the Lack of recourse in form of insurance will expose the matter and also farming enterprises to the adverse effects of climate sensitize \nthe change and may result into failure to recover the loan SACCO \nfunds. management about the matter. \nThe Accounting Officer explained that failed to obtain an \ninsurance policy because of the cost implication involved \nyet the President was very clear that no money should \nbe charged from the PRF beneficiaries. \n\\| Operation Paragraph 3.0 of the Users Handbook for the PRF Under The \nPDM of \nthe PDM Pillar 3 - Financial Inclusion October 2022 provides Secretariat should SACCO \nthat each Parish shall have a PDM SACCO and a PRF \\| ensure \nthat Bank \ndesignated bank account for that PDM SACCO, in a\\| guidelines are also Accounts branch of a supervised financial institution that is provided earlier convenient for the members of the PDM SACCO. \nprior to I noted that; \nimplementation of e By the time of the first general meeting, the projects. \n10 PDM SACCOs had already received \nfunds contrary to procedures. \nThe Accounting Officer explained that this was caused by constant change of guidelines. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files (you can obtain this from the SACCO, CAO, or DCO) and carried out physical inspections where I observed the following; \ne Two (2) beneficiaries in 2 PDM SACCOs had implemented different projects. \ne One (1) beneficiary had not yet implemented his project by the time of inspection. Refer to appendix 3. \nFailure to implement the funded projects undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}, [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to failure by MAAIF to provide the guidelines on enterprises. Management requested that a review of the enterprises selected is harmonized with those at District level. \nRecommendation \nThe PDM Secretariat should revisit the flagship projects so that they are favorable to the District. \npar \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Orig", "metadata": {"headings": [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n> \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}, [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}]], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "Orig", "page": 42, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appe ndix 1: Performance of Local Revenue \nNo Source \nApproved budget Actual Collections Variance \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "Orig", "page": 42, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[a Tax Revenues", "metadata": {"headings": [{"headings_0": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Services Tax > 98,832,710 89,080,750 \\| 9,751,960 2\\_\\_\\| Land fees \n5,279,000 = 5,279,000 3 Business Licenses \n16,528,000 6,272,000 10,256,000 \\| = 4 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16,472,000 103,000 16,369,000", "metadata": {"headings": [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenues \n10 Administrative fees and licenses \n31,215,000 = 73,056,100 \\| Total Revenue 168,326,710 168,511,850 (185,140 \n39 \nAppendix 2: Appropriate performance indicators and Implementations of Outputs \nSN Program Sub-program PIAP (Program Budget Output Amount Spent Total Number of Number of", "metadata": {"headings": [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX (\u2018000\u2019) Number of activities activities Action Plan) Output \nActivities in fully fully the output implemente implement \n1 12-Human Capital 01-Education,Sports \nd. \ned. 320003-Assets and 721,745,924 \nDevelopment. and skills Facilities \n2 06-Natural 03-Water Resources \nManagement \n000006-Planning 751,840,658 Resources, Management and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}]], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \nClimate Change, \nLand And Water \n3 12-Human Capital 02-Population 1203010513 Service 000006-Planning 708,512,740 Development. Health, Safety and Delivery Standards and Budgeting \nManagement disseminated and services \n4 12-Human Capital 01-Education,Sports Development. and skills \nimplemented. \n320159-Secondary 2,242,511,769 1 1 Education Services \n5 01-Agro- 01-Institutional 000006-Planning 92,052,105 Industrialization Strengthening and \nand Budgeting \nCoordination \nservices \n6 01-Agro- 02-Agricultural 010008-Capacity 324,538,911 Industrialization Production and Strengthening \nProductivity \n7 09-Integrated 04-Transport Asset \n260002-District 65,872,200 \n, \nTransport Management Urban and \nInfrastructure And \nCommunity Access \nServices Road Maintenance \n8 18-Development 04-Accountability 000023-Inspection 78,000,000 \nPlan Systems and Service \nand Monitoring \nImplementation Delive \n12-Human Capital 02-Population \nDevelopment. Health, Safety and \nManagement \nTotal \n000006-Planning 400,645,262 \nand Budgeting \nservices \n5,385,719,569 28 27 \\| \n40 \nAppendix 3: PDM \nVote Parish Name Name Name of Loan Loan Project Status of the project Remark Name \nof PRF Amount as Amount as funded \nSACCO beneficiary per SACCO per \nrecords \nhousehold \nevidence \n1 \\|Kibuku DLG IBUSETA PARISH \\|BUSETA BUSETA Taizula 1,000,000 1,000,000 Cassava \nHas not PDM SACCO Issa growing planted cassava because of fear of the dry season which \nis", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}, [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "approaching.", "metadata": {"headings": [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], "page": 45, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Waiting for first planting season \n2 \\|Kibuku DLG \\|BUSETA PARISH \\|BUSETA BUSETA Namugw 1,000,000 1,000,000 Cassava \nDiverted from PDM SACCO a Kevin growing cassava growing to Dairy farming \n41 \ncy \nWEINS \\|Wdd Auynod 000\u2019000\u00b0T 000\u00b0000\u00b0T \nKIBUKU DISTRICT LOCAL GOVERNMENT P.O. Box 150, \nMBALE- UGANDA. \nDATE. 215\" DECEMBER, 2023. In any correspondence on \nThe Republic of Uganda \nThis subject, please quote CR/156/1 \nAuditor General \nKampala. p PO \u201e80x 7083, KAMPALD-", "metadata": {"headings": [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}, [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}]], "page": 45, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE:", "metadata": {"headings": [{"headings_0": {"content": "RE:", "page": 47, "level": 5}}, {"headings_1": {"content": "approaching.", "page": 45, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Reference is made to the above captioned subject. \nPlease, acknowledge receipt of Adjusted Financial Statements for the Financial Year,", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}, [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}]], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 47, "level": 2}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Samuel Ruhweza Kaija\\_ \nCHIEF ADMINISTRATIVE OFFICER", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 47, "level": 2}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Copy:", "metadata": {"headings": [{"headings_0": {"content": "Copy:", "page": 47, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 47, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary, Ministry of Finance Planning & Economic Dev\u2019t", "metadata": {"headings": [{"headings_0": {"content": "Copy:", "page": 47, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 47, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Permanent Secretary, Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Accountant General \nDistrict Chairperson \nResident District Commissioner.", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}, [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kiruddu National Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kiruddu National Referral Hospital Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..63d971f87d90b5628e36dd2d0937f12990731508 --- /dev/null +++ b/reports/chunks/Kiruddu National Referral Hospital Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF KIRUDDU NATIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 2, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**Bn**", "Billion"], ["**GOU**", "Government of Uganda"], ["**ICU**", "Intensive Care Unit"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IPPS**", "Integrated Personnel and Payroll System"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KNRH**", "Kiruddu National Referral Hospital"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NAA**", "National Audit Act"], ["**NIRA**", "National Identification Registration Authority"], ["**NTR**", "None Tax Revenue"], ["**OPD**", "Out Patient Department"], ["**PFMA**", "Public Financial Management Act"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "metadata": {"headings": [{"headings_0": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies set out on pages 19 to 26. \nIn my opinion, the accompanying financial statements of Kiruddu National Referral Hospital", "metadata": {"headings": [{"headings_0": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "metadata": {"headings": [{"headings_0": {"content": "for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions (ISSAIs). My responsibilities under those standards are further described in the", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "metadata": {"headings": [{"headings_0": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 3}}, {"headings_1": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key 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", "metadata": {"headings": [{"headings_0": {"content": "Key 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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. I have determined the matters described below to be key audit matters communicated in my report.", "metadata": {"headings": [{"headings_0": {"content": "Key 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "metadata": {"headings": [{"headings_0": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}, {"headings_1": {"content": "Key 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", "page": 4, "level": 4}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "clinical care, burns, and plastic surgery services, research and skills training. \nDuring the financial year 2022/23, the entity had a revised budget of", "metadata": {"headings": [{"headings_0": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}, {"headings_1": {"content": "Key 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", "page": 4, "level": 4}}, [{"headings_0": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}, {"headings_1": {"content": "Key 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", "page": 4, "level": 4}}]], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "metadata": {"headings": [{"headings_0": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}, {"headings_1": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as shown below.", "metadata": {"headings": [{"headings_0": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}, {"headings_1": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Showing implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing implementation of the approved budget", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Recurrent (Wage)", "10,867,892,525", "11,782,892,525", "11,782,892,524", "100%"], ["2", "Recurrent (Non-wage)", "13,996,367,739", "14,110,342,854", "14,110,342,745", "100%"], ["3", "Development", "1,500,000,000", "1,500,000,000", "1,500,000,000", "100%"], ["", "**Total**", "**26,364,260,264**", "**27,393,235,379**", "**27,393,235,269**", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing implementation of the approved budget", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["SN", "Details", "Initial Budget (UGX)", "Revised Budget (UGX)", "Warrants UGX", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}, {"headings_1": {"content": "Table 1: Showing implementation of the approved budget", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 2: Showing summaries of activities", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "211101 211106 212103 212102 273105 273104", "expenditure audit/FS Wage (Payroll audit):", "11,965,735,683", "11,082,248,096", "43.7%"], [null, null, "**Items aggregated in arriving at the wage expenditure**", null, null, null], [null, null, "a) General salaries staff", "11,091,312,112", "10,223,251,115", null], [null, null, "b) Allowances", "520,000,412", "520,000,412", null], [null, null, "c) Incapacity benefits", "19,500,000", "19,500,000", null], [null, null, "d) Medical expenses", "20,000,000", "20,000,000", null], [null, null, "e) Gratuity", "270,050,268", "270,050,268", null], [null, null, "f) Pension", "44,872,891", "29,446,301", null], ["2", "", "area- of Focus management Medical equipment", "450,000,000", "449,992,419", "45.3%"], ["3", "", "Focus \u2013 management of essential medicines and health supplies area", "8,941,000,000", "8,557,380,658", "77.9%"], ["4", "", "Outputs/activities selected performance review 1 for budget", "5,446,499,586", "5,432,065,566", "97.8%"], ["**Total warrants audited**", null, null, "**26,803,235,269**", "**25,521,686,739**", ""], ["**Total amount warranted**", null, null, "**27,393,235,269**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["SN", "Account Codes audited", "Details", "Warranted (UGX)", "Actual Payments (UGX)", "Cumulati ve %age"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Revenue Performance** **Performance of Non-Tax Revenue (NTR)** According to the approved NTR estimates for the FY 2022/2023, the entity budgeted to collect UGX.800,000,000 during the year. However, by the end of the year only UGX.551,529,868 had been collected representing a 68.9% performance. collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying government resources for implementation of activities. Accounting Officer explained that NTR was not collected as planned owing to the following reasons: The negative economic impact from Covid-19 Pandemic affected the capacity of patients to pay for services. ii) many waivers due to inability to pay, being a public health facility patients felt that the entity exists to provide services whether paid or not. For example, lifesaving interventions under dialysis were not fully paid for and deaths of some patients would make it difficult to collect money from the dead. The realtives wouldinstead ask for refunds. the Accounting Officer indicated that the amounts to be collected in 2023/24 had been adjusted and a committee to oversee the management of Private Patient Services put in place. Furthermore, ambiance of the Private wards had been improved whileaBusiness Development Officer had been recruited to bring on board insurance companies to increase revenue generation and introduction of GT Bank to improve banking with ease and minimizedwith support from URA. **of GOU warrants** The entity had an approved budget of UGX.27,393,235,379 from the various programmes out of which UGX.27,393,235,269 was warranted (representing 100%). performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table below: **Programme** Human Capital Development **Approved Budget (UGX) Bn.** 27.393 **Warrants (UGX) Bn.** **%age performance** **Variance** **(UGX)** **Bn.** 27.393 0 100 Under The i) Additionally **Performance** The", "advised the Accounting Officer to follow up with the PS/ST of Ministry of Finance and Economic Planning (MoFPED) to ensure that realistic NTR targets are set in addition to putting in place mechanisms to ensure all budgeted revenue is collected. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 6, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["I **1.2 Utilization of Warrants** Out of the total warrants of UGX.27.393Bn availed to the entity during the year, UGX.26.112Bn was utilized resulting in unutilized warrants of UGX.1.28Bn (representing 95.3% utilization) as shown in the table below: **Programme Warrants** **(UGX)** Bn.** 27.393 **Utilization of warrants (UGX) Bn.** 26.112 **Variance (UGX) Bn.** **%age performance** Human 1.28 95.3% Capital Development warrants that were not utilized were meant for the following activities that were partially or not implemented at all. **3: Showing activities affected by under-utilization of** **warrants** No. Program** advised the Accounting Officer to always liaise with MoFPED to ensure that funds are released in time so that they are fully utilized for the. execution all planned interventions as provided for in the annual work plan and Hospital appropriated budget. of **Warrants not Utilized (UGX) Bn.** **Activities affected by the under utilization** **Reason for the underutilization of warrants** 0.868 Payment of Staff salaries No was done. recruitment 0.015 Payment of pension 0.004 Maintenance of machines 0.393 Procurement of medical supplies **1.28** Delayed submission pension claims of Delayed execution of procurements 1 Human Capital Development **Total** outputs. to utilize all warranted funds impairs delivery of the planned The accounting officer undertook to ensure that all activities are timely implemented. The **Table** Failure", null], ["**1.3 Unsupported output budgets**", ""], ["Regulation 11(2)(d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. the contrary, I observed that the budgets for all eight (8) outputs assessed were not supported by individual activity costing and budgets. **4: Showing unsupported output budgets S/n Budget Budget Output** **Output Code** 000001 **Budget (UGX) Bn.** 1 0.018 2 3 4 5 6 7 Audit and Risk Management Construction Management Hospital management and support services Diagnostic Services Immunization Services Inpatient Services Outpatient Services 000002 320021 320009 320022 320023 320033 0.5 1.397 0.12 0.04 1.88 1.596 On **Table**", "I advised the"], [null, "Accounting officer to"], [null, "ensure that activities"], [null, "within a given output"], [null, "are always"], [null, "appropriately costed."], [null, "The total cost of the"], [null, "activities should form"], [null, "the basis of the cost of"], [null, "the outputs, entire work plan and budget."]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 7, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["", "8", "320113", "Prevention and", "0.77", "", null], [null, "", null, "Rehabilitation", null, null, null], [null, null, null, "Services", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 8, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["", "8", "320113", "Prevention and", "0.77", "", null], [null, "", null, "Rehabilitation", null, null, null], [null, null, null, "Services", null, null, null], [null, "", "**Total**", "", "**6.321**", null, null], [null, "", null, null, null, null, null], [null, "Failure to provide detailed costing for activities implies that the costing", null, null, null, null, null], [null, "output level cannot be justified, and as such, there is a risk of either", null, null, null, null, null], [null, "or under-budgeting for these outputs.", null, null, null, null, null], [null, "", null, null, null, null, null], [null, "Accounting Officer explained that all the outputs and activities", null, null, null, null, null], [null, "been costed in the prescribed format in PBS and that with the", null, null, null, null, null], [null, "introduction of electronic system E-AFYA costing of the activities", null, null, null, null, null], [null, "would improve. However, there was no evidence availed for audit", null, null, null, null, null], [null, "verification.", null, null, null, null, null], [null, "", null, null, null, null, null], ["advised the Accounting Officer tto always ensure that all budget outputs are fully implemented. I **1.4 Implementation of Outputs** I assessed the implementation of eight (8) outputs that had been fully quantified with a total of fortyfour (44) activities worth UGX.6.29Bn and noted that; \uf0b7 \uf0b7 Four (4) outputs with twentyone (21) activities and expenditure worth UGX.3.49Bn were fully implemented. **Details in Appendix I** Four (4) outputs with twentythree (23) activities worth UGX.2.796Bn were partially implemented. Out of the twenty- three (23) activities, the entity fully implemented fourteen (14) activities and nine (9) activities were partially implemented. **Details in Appendix II** Partial implementation of planned activities implies that the expected services to the beneficiary communities were not delivered. Accounting Officer explained that with introduction of E-AFYA performance management would improve. The", null, null, null, null, null, null], ["**1.5** Diversion/Mischarge \u2013 UGX. 10,543,724**", null, null, null, null, null, ""], ["Paragraph 10.3.1 (step 4-approval of payments) states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote. a sample of transactions reviewed, I noted that funds to the tune of UGX.10,543,724 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Diversion of funds is not only contrary to the Public Finance and Management Act, but negatively affects the delivery of services and negates the purpose of budgeting. Officer stated that payment for members of the Board was an error during committing funds. From Accounting", null, null, null, null, null, "The Accounting Officer"], [null, null, null, null, null, null, "should desist from"], [null, null, null, null, null, null, "mischarge of"], [null, null, null, null, null, null, "expenditure as it"], [null, null, null, null, null, null, "suffocates other"], [null, null, null, null, null, null, "planned activities."], [null, null, null, null, null, null, ""], [null, null, null, null, null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 8, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "at over \nThe had", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}, [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}]], "page": 8, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "metadata": {"headings": [{"headings_0": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "metadata": {"headings": [{"headings_0": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}, {"headings_1": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "non-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}, {"headings_1": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}, {"headings_1": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "key audit matter, to establish the root causes of the identified challenges and propose", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}, {"headings_1": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "remedial measures accordingly. The audit covered the last four financial years", "metadata": {"headings": [{"headings_0": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Kiruddu National Referral Hospital, who existed on the February 2023 payroll, and", "metadata": {"headings": [{"headings_0": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}, [{"headings_0": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}]], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "further examined their records supporting their appointments into service. I further", "metadata": {"headings": [{"headings_0": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}, {"headings_1": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four-year period.", "metadata": {"headings": [{"headings_0": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}, {"headings_1": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}, {"headings_1": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as shown below;", "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}, {"headings_1": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 5: Showing the wage budget and actual expenditure", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, {"headings_1": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "2019/2020", "5,388,755,014", "5,316,184,693", "99"], ["2", "2020/2021", "6,575,251,014", "6,036,149,416", "92"], ["3", "2021/2022", "8,053,623,720", "7,474,130,374", "93"], ["4", "2022/2023", "11,091,312,112", "10,223,251,115", "92"], ["", "**Total**", "**31,108,941,860**", "**29,049,715,598**", "93"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, {"headings_1": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn.", "Financial year", "Budget \u2013 UGX", "Actual Expenditure - UGX", "% age"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Validation of Employees on the Entity Main payroll** Out of 300 employees on Kiruddu National Referral Hospital February 2023 salary payroll, a total of 295(98.3%) were fully verified, while 5 (representing 1.7%) did not show up as summarised in Table 7 below; **Table 6: Showing a summary of the validation results of staff Details** Total Number of staff as per February 2023 payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number of employees who did not appear for headcount (no- shows) **Subtotal (A+B+C+D+E)=F** Accounted for (on payroll) **[D]** Not Accounted for (Off-payroll) **[E]** **Number of Individuals 300** **Amount (UGX)** 295 851,514,349 0 0 5 0 0 0 0 7,573,684 **300 859,088,033**", "not advised the Accounting Officer to ensure that the employees that did not show up for the headcount and could be accounted for by the Accounting Officer should be deleted from the payroll with immediate effect. An in depth investigation should be undertaken on such employees. I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No Observation**", null, null, null, "**Recommendation**"], ["b) c) a)", "Employees who appeared for headcount", "0", "0", ""], [null, "but were not on the payroll - New records", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 10, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5", "column_7", "column_8"], "type": "table"}}, {"content": [["**No Observation**", null, null, null, "**Recommendation**"], ["b) c) a)", "Employees who appeared for headcount", "0", "0", ""], [null, "but were not on the payroll - New records", null, null, null], [null, "(G)", null, null, null], [null, "**Overall Total covered (G+F)**", "**300**", "**859,088,033**", null], [null, "", null, null, null], [null, "Below are details of the validation results;", null, null, null], [null, "", null, null, null], [null, "Out of 300 employees, a total of 295 (98.3%) who appeared for the", null, null, null], [null, "validation exercise presented all the pre-requisite", null, null, null], [null, "documents/information and were fully verified.", null, null, null], [null, "", null, null, null], [null, "A total of 5 (representing 1.7%) employees on the payroll did not", null, null, null], [null, "appear for the validation and were categorised as follows;", null, null, null], [null, "\uf0b7 3 staff were transferred from Kiruddu NRH to other Government", null, null, null], [null, "institutions in March and April 2023. By the time of the", null, null, null], [null, "verification (May) these staff had been moved to the respective", null, null, null], [null, "payrolls and thus were validated from those entities.", null, null, null], [null, "\uf0b7 A total of two (2) employees who were paid UGX 44,096,430", null, null, null], [null, "were confirmed to have absconded by the time of validation.", null, null, null], [null, "These were removed from the payroll.", null, null, null], [null, "", null, null, null], [null, "A total of two (2) individuals whose names were not on the payroll", null, null, null], [null, "appeared for the validation exercise with all pre-requisite documents.", null, null, null], [null, "Employees in this category included two (2) individuals who were", null, null, null], [null, "transferred to Kiruddu NRH but were still on the payrolls of their", null, null, null], [null, "former votes.", null, null, null], [null, "Omission of genuine employees from the payroll results in them missing", null, null, null], [null, "salaries, which negatively affects their morale. Besides, it also leads", null, null, null], [null, "the accumulation of domestic arrears.", null, null, null], [null, "", null, null, null], [null, "Accounting Officer concurred with my findings and committed to", null, null, null], [null, "periodically update the employee information and payroll.", null, null, null], ["**2.2 Validation of Short-term/temporary staff** I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. noted that the Accounting Officer recruited 26 staff on contract basis without funds in approved estimates in the period 2019, 2020, 2021 and 2022 respectively. A total of UGX.513,689,125 was paid to these staff over the period. Additionally, 4 contract staff whose monthly emoluments total to UGX.3,243,974 were recruited in June 2023 with an effective date of appointment of 1 st July 2023. Table 8 refers. **7: Showing a summary of the validation results of Short-** I **term/temporary staff** **Details** Amount (UGX)** **Number of Individual** **s** Total Number of staff as per February N/A 2023 short-term payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number of employees who Accounted for (on payroll) **[D]** N/A N/A N/A N/A **0** 0 0 0 0 **Table**", null, null, null, "advised the Accounting Officer to ensure that recruitment of contract staff follows right procedures as guided. the I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 10, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5", "column_7", "column_8"], "type": "table"}}, {"content": "their to \nThe", "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}]], "page": 10, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No Observation Recommendation**", null, null, null, null], ["I", "did not appear for", "Not Accounted for (Off-payroll) **[E]** N/A 0", null, null], [null, "headcount (no-", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No Observation", "None", "None", "None", "Recommendation"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null, null, null, null], ["I", "did not appear for", "Not Accounted for (Off-payroll) **[E]** N/A 0", null, null], [null, "headcount (no-", null, null, null], [null, "shows)", null, null, null], [null, "**Subtotal (A+B+C+D+E)=F**", null, "", null], [null, "Employees who appeared for headcount but were not on the payroll - New records (G) 30", null, null, null], [null, "**Overall Total covered (G+F)**", null, "**30**", null], [null, "also noted that the staff remuneration is drawn from the code 211103 (allowances) as there is no wage provision for the same. a result, the actual wage costs are understated. Accounting Officer concurred with the validated term/temporary staff payroll and explained that the hospital recruited local contract staff to supplement the work of those on Government payroll due to the existing shortages. This was done with the hope that when wage is availed staff could be absorbed into the mainstream Public Service through interviews by the appointing authorities.", null, null, null], ["**2.3 Inconsistencies in Employee Details** During the validation exercise, I noted inconsistencies between dates of birth captured in the IPPS (Public service) with the date captured by NIRA (National ID) during head count. A total of 27 individuals had lower dates of birth while 20 individuals had higher dates of birth and 3 individuals had correct dates of Birth though dates of birth on National IDs had errors. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. Accounting Officer acknowledged the anomaly and promised to take corrective action. Inconsistent The", null, null, null, ""], [null, null, null, null, "I advised the"], [null, null, null, null, "Accounting Officer"], [null, null, null, null, "to engage the"], [null, null, null, null, "affected staff and"], [null, null, null, null, "ensure that"], [null, null, null, null, "employee records"], [null, null, null, null, "are duly updated"], [null, null, null, null, "and brought to the"], [null, null, null, null, "attention of the"], [null, null, null, null, "appropriate"], [null, null, null, null, "authorities within a"], [null, null, null, null, "specified timeline for"], [null, null, null, null, "action."], [null, null, null, null, ""], ["advised the Accounting Officer to always adopt prudent budgeting principles by using the positions in post and approved recruitment plan as a basis for budgeting, as guided the Ministry of Public Service. by I **2.4** **Utilization of the Wage Budget** I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.31,108,841,860 budgeted and approved wage the years, only UGX.29,049,715,598 was spent giving rise to unspent balances amounting to UGX.2,059,226,262 as shown in the table below; funds for four financial **8: Showing analysis of spending on budgeted wage funds** **Financial year** **Budget - UGX** **Actual Expenditure - UGX** 2019/2020 5,388,755,014 5,316,184,693 2020/2021 6,575,251,014 6,036,149,416 2021/2022 8,053,623,720 7,474,130,374 2022/2023 11,091,312,112 10,223,251,115 **Un-utilized funds \u2013 UGX** 72,570,321 539,101,598 579,493,346 868,060,997 **Total 31,108,941,860 29,049,715,598 2,059,226,262** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources, which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. Accounting Officer attributed the under absorption to delayed recruitment. **Table** Failure The", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No Observation", "None", "None", "None", "Recommendation"], "type": "table"}}, {"content": "As The \nstaff the", "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**2.5**", "**Findings from Other Special Audit Procedures** I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that; of UGX.336,341,122 to URA and under-remittance of UGX.77,061,045 of statutory deductions for NSSF were made by the entity during the period. may be due to the failure of Management to properly reconcile salary amounts before effecting payments. The underpayments were attributed to budget shortfalls. Delayed removal of staff from payroll results into payment for services that were not rendered to the hospital and, thus causing a financial loss to government. remittance of statutory deductions is irregular and denies the Government the revenue required to deliver services. Under-deduction and remittances of NSSF affect the employee retirement benefits. In addition, it may lead to financial loss due to fines and penalties imposed. Accounting Officer explained that the apparent over remittance of PAYE to URA was as a result of omission from the audit finding, of some months and inclusion of LST deductions payable to URA on behalf of KCCA, loan deductions and payments to UNMU. **Comment** On further verification, I confirmed the over and under remittances mentioned. In addition, non-remittance of NSSF deductions was due to lack of such code in the Chart of Accounts. Over\u2013remittance This Under The **Audit**", "In advised the Accounting Officer to review the planning to ensure that statutory deductions are paid as per the payroll register. the meantime, I advised the Accounting Officer to ensure that excess remittance of PAYE to URA is offset from future obligations and the outstanding statutory NSSF deductions are remitted. the I"], ["**2.6**", "**Review of the Entity Staff Establishment** During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that; of 831 approved positions, a total of 295 positions were filled leaving a gap of 536 vacant positions. The hospital staff list excluded staff locally appointed on contract terms and the hospital did not have a payroll for staff on local contracts. point to inadequacies in the current staffing yet understaffing affects service delivery. Accounting Officer attributed the understaffing to inadequate wage for staff recruitment. He further explained that the Health Service Commission can only recruit staff when an Institution has provided clearance from Ministry of Public Service confirming existence of wage to recruit. Every Financial Year, the Hospital would prepare and submit recruitment plans to Ministry of Public Service but they would not cleared due to lack of wage. Out These The", "advised the Accounting Officer should engage the Health Service Commissions and the responsible Government Ministries to have these positions filled. I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 12, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**2.5**", "**Findings from Other Special Audit Procedures** I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that; of UGX.336,341,122 to URA and under-remittance of UGX.77,061,045 of statutory deductions for NSSF were made by the entity during the period. may be due to the failure of Management to properly reconcile salary amounts before effecting payments. The underpayments were attributed to budget shortfalls. Delayed removal of staff from payroll results into payment for services that were not rendered to the hospital and, thus causing a financial loss to government. remittance of statutory deductions is irregular and denies the Government the revenue required to deliver services. Under-deduction and remittances of NSSF affect the employee retirement benefits. In addition, it may lead to financial loss due to fines and penalties imposed. Accounting Officer explained that the apparent over remittance of PAYE to URA was as a result of omission from the audit finding, of some months and inclusion of LST deductions payable to URA on behalf of KCCA, loan deductions and payments to UNMU. **Comment** On further verification, I confirmed the over and under remittances mentioned. In addition, non-remittance of NSSF deductions was due to lack of such code in the Chart of Accounts. Over\u2013remittance This Under The **Audit**", "In advised the Accounting Officer to review the planning to ensure that statutory deductions are paid as per the payroll register. the meantime, I advised the Accounting Officer to ensure that excess remittance of PAYE to URA is offset from future obligations and the outstanding statutory NSSF deductions are remitted. the I"], ["**2.6**", "**Review of the Entity Staff Establishment** During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that; of 831 approved positions, a total of 295 positions were filled leaving a gap of 536 vacant positions. The hospital staff list excluded staff locally appointed on contract terms and the hospital did not have a payroll for staff on local contracts. point to inadequacies in the current staffing yet understaffing affects service delivery. Accounting Officer attributed the understaffing to inadequate wage for staff recruitment. He further explained that the Health Service Commission can only recruit staff when an Institution has provided clearance from Ministry of Public Service confirming existence of wage to recruit. Every Financial Year, the Hospital would prepare and submit recruitment plans to Ministry of Public Service but they would not cleared due to lack of wage. Out These The", "advised the Accounting Officer should engage the Health Service Commissions and the responsible Government Ministries to have these positions filled. I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 12, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "metadata": {"headings": [{"headings_0": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}, {"headings_1": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "financial year.", "metadata": {"headings": [{"headings_0": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}, {"headings_1": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "metadata": {"headings": [{"headings_0": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at the end of that year.", "metadata": {"headings": [{"headings_0": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "metadata": {"headings": [{"headings_0": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}, {"headings_1": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "remained outstanding beyond one financial year, as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}, {"headings_1": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}, {"headings_1": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Perla Hotels-Special Meals", "94,372,000", "", "94,372,000"], ["Nyangaoburofa enterprises Limited- Cleaning services", "79,953,440", "", "79,953,440"], ["NLS limited-collection of medical waste", "", "39,720,000", "39,720,000"], ["**Total**", "", "", "**214,045,440**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}, {"headings_1": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Supplier", "2019/20 UGX", "2021/22- UGX", "Totals"], "type": "table"}}, {"content": "I established that although the Hospital had outstanding arrears, the approved budget estimates for the year under review had no provision for the settlement of domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}, {"headings_1": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}, {"headings_1": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fines leading to a financial loss.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}, {"headings_1": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "metadata": {"headings": [{"headings_0": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}, {"headings_1": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pressures on planned activities that hampers budget performance in the year, given that outputs anticipated in the appropriated budget could not be attained due to settlement of arrears.", "metadata": {"headings": [{"headings_0": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}, {"headings_1": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that management had submitted a request to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}, {"headings_1": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MOFPED for settlement of domestic arrears. However, the entity was advised to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}, {"headings_1": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "metadata": {"headings": [{"headings_0": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of domestic arrears to minimize accumulation of more domestic arrears. \n4.1", "metadata": {"headings": [{"headings_0": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}, [{"headings_0": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}]], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to conduct Monthly physical stock count", "metadata": {"headings": [{"headings_0": {"content": "Failure to conduct Monthly physical stock count", "page": 14, "level": 3}}, {"headings_1": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "metadata": {"headings": [{"headings_0": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}, {"headings_1": {"content": "Failure to conduct Monthly physical stock count", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "once a month before writing orders to NMS and JMS to conduct a physical count of the actual stock on the shelf, record the balance on the stock card, and also draw a (red) line under last balance entered on the stock card, and mark the entry \u201cphysical count\u201d (or PC) to indicate that a physical count has been done.", "metadata": {"headings": [{"headings_0": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}, {"headings_1": {"content": "Failure to conduct Monthly physical stock count", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}, {"headings_1": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "addition, physical count of medicines and health supplies was not done on a monthly basis.", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}, {"headings_1": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}, {"headings_1": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and health supplies at the closure of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}, {"headings_1": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "page": 14, "level": 2}}, {"headings_1": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of stock cards is carried out periodically and comparisons on the electronic system done. He further indicated that arrangements were underway to recruit additional staff especially Pharmacists.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "page": 14, "level": 2}}, {"headings_1": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "liase with relevant stakeholders to ensure that additional staff especially pharmacists are recruited. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}]], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Storage of Expired Medicines", "metadata": {"headings": [{"headings_0": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2.1 of Uganda National Medicines & Supplies Redistribution Strategy 2012 requires the expired products to be removed from the shelves and stored in a secure room or segregated area. \nThrough a review of expired medicines register, I noted that medicines worth UGX.31,270,910 were reported and recorded on stock cards as expired during the", "metadata": {"headings": [{"headings_0": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, [{"headings_0": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}]], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "metadata": {"headings": [{"headings_0": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}, {"headings_1": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that expired drugs were placed on the floor in a store used to keep items recommended", "metadata": {"headings": [{"headings_0": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}, {"headings_1": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "metadata": {"headings": [{"headings_0": {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "page": 14, "level": 4}}, {"headings_1": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["", "", ""], ["**Expired drugs on the floor**", "**Equipment for disposal**", "**Stationery for disposal**"]], "metadata": {"headings": [{"headings_0": {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "page": 14, "level": 4}}, {"headings_1": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "page": 15, "level": 4}}, {"headings_1": {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "page": 14, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "page": 15, "level": 4}}, {"headings_1": {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the arrangement of Medicines and Health Supplies. However, owing to the sensitivity", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "page": 15, "level": 4}}, {"headings_1": {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of issue of drugs, Hospital management had decided to complete a structure to accommodate a Biomedical Engineering unit, so that at the current offices space for engineering unit is dedicated for Storage of medicines and health supplies as well.", "metadata": {"headings": [{"headings_0": {"content": "of issue of drugs, Hospital management had decided to complete a structure to accommodate a Biomedical Engineering unit, so that at the current offices space for engineering unit is dedicated for Storage of medicines and health supplies as well.", "page": 15, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "of issue of drugs, Hospital management had decided to complete a structure to accommodate a Biomedical Engineering unit, so that at the current offices space for engineering unit is dedicated for Storage of medicines and health supplies as well.", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expired drugs is designated and further ensure that the stores are kept under lock and key when not in use by authorized staff. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Discrepancies between orders and deliveries of drugs", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "metadata": {"headings": [{"headings_0": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}, {"headings_1": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "manual 2012 states that if facility staff notice discrepancies in the order after the delivery trucks have left, a discrepancy report should be filled and the person in charge of procurement alerted so that the problem can be followed up with the supplier. \nReview of the NMS delivery notes, indicated that NMS did not deliver all the drugs as", "metadata": {"headings": [{"headings_0": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}, {"headings_1": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}, [{"headings_0": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}, {"headings_1": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "metadata": {"headings": [{"headings_0": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}, {"headings_1": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}, {"headings_1": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["220103", "Artesunate Injection 60MG VIAL", "GOU", "7,200", "4,414", "2,786"], ["215051", "Ceftriaxone Injection 1g", "GOU", "60,000", "50,000", "10,000"], ["151638", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "120", "33", "87"], ["151639", "Disinfectant Grannules 500GM", "GOU", "240", "140", "100"], ["220480", "Phenytoin Tablets 100mg Sodium", "GOU", "48", "44", "4"], ["300435", "Silk non absorbable surgical Suture, black braided 4/0", "GOU", "60", "25", "35"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}, {"headings_1": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Codes", "Drugs", "Funding source", "Quantity Ordered", "Quantity on Delivery notes", "Quantity not delivered"], "type": "table"}}, {"content": "4.4", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}, {"headings_1": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Discrepancies between medicines received and medicines recorded", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies between medicines received and medicines recorded", "page": 16, "level": 3}}, {"headings_1": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "metadata": {"headings": [{"headings_0": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}, {"headings_1": {"content": "Discrepancies between medicines received and medicines recorded", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that as soon as the delivery note has been signed and the truck has left, the inventory officer should get all supplies into the storage area and record all entries on the stock", "metadata": {"headings": [{"headings_0": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}, {"headings_1": {"content": "Discrepancies between medicines received and medicines recorded", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "metadata": {"headings": [{"headings_0": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}, {"headings_1": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should not use supplies from a consignment before the items are entered on their stock cards and/or eLMIS. \nDuring the year under audit, I noted that medicines worth UGX.307,822,995 delivered", "metadata": {"headings": [{"headings_0": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}, {"headings_1": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}, [{"headings_0": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}, {"headings_1": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "metadata": {"headings": [{"headings_0": {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "page": 16, "level": 2}}, {"headings_1": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the stock cards. Details in Appendix IV.", "metadata": {"headings": [{"headings_0": {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "page": 16, "level": 2}}, {"headings_1": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "page": 16, "level": 4}}, {"headings_1": {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}, {"headings_1": {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "counted during the stock take at the end of the FY 2022/23. In addition, 253 doses of", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}, {"headings_1": {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "metadata": {"headings": [{"headings_0": {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "page": 16, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "but not delivered.", "metadata": {"headings": [{"headings_0": {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "page": 16, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "properly recorded on the stock cards/posted into e-LMIS before any issuance. In", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "addition I further advised that issuances are posted accordingly.", "metadata": {"headings": [{"headings_0": {"content": "addition I further advised that issuances are posted accordingly.", "page": 16, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.5 Drug Stock-Outs", "metadata": {"headings": [{"headings_0": {"content": "4.5 Drug Stock-Outs", "page": 16, "level": 3}}, {"headings_1": {"content": "addition I further advised that issuances are posted accordingly.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "metadata": {"headings": [{"headings_0": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}, {"headings_1": {"content": "4.5 Drug Stock-Outs", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "necessary drugs as shown in table below:", "metadata": {"headings": [{"headings_0": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}, {"headings_1": {"content": "4.5 Drug Stock-Outs", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 11: Drug stock outs", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, {"headings_1": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**EHMS (TRACER)**", "**Stock Out Period**", null, "**Quantity**", null], [null, "**Starting (date when the stock balance is NIL)**", "**Ending (Stock being replenished)**", "**Stock out Duration (days)**", "**Quantity**"], ["CEFOTAXAIME INJECTION 1G", "16/05/2023", "21/6/23", "36", "100"], ["BENZHEXOL TABLETSS 2mg", "20/07/2022", "20/8/22", "31", "5"], ["ARTEMETHER/ LUMEFANTRINE", "08/09/2022", "16/9/22", "38", "180"], ["ARTEMETHER/ LUMEFANTRINE", "28/03/2023", "29/4/23", "32", "180"], ["TRIFLUOPERAZINE 5mg TABLETS", "07/01/2022", "11/10/2022", "277", "5"], ["NEVIRAPINE ORAL SUSPENSION", "01/11/2022", "05/02/2023", "96", "24"], ["SEVOFLURANE 100% V/V", "28/03/2023", "29/4/23", "32", "5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, {"headings_1": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": [["SEVOFLURANE 100% V/V", "05/09/2022", "21/6/23", "289", "20"], ["AMOXICILLIN CAPSULES 250mg", "07/05/2022", "20/8/22", "105", "15"], ["AMOXICILLIN CAPSULES 250mg", "17/05/2023", "21/6/23", "35", "15"], ["ALBUMIN INJECTION", "28/10/2022", "19/12/22", "52", "43"], ["ALBUMIN INJECTION", "03/01/2023", "27/1/23", "24", "50"], ["ORAL MORPHINE 500ML", "11/04/2023", "21/6/23", "71", "24"], ["ARTEMETHER/LUMEFANTRINE (20/120)mg TABLETS", "22/11/2022", "19/12/22", "28", "30"], ["DRY IMAGING FILMS 25\\*30CM XRAY FILMS", "01/02/2022", "29/4/23", "452", "2"], ["ARTEMEHER/LUMEFANTRINE (20/120\\}MG TABLETS", "22/11/2022", "19/12/22", "27", "30"], ["ARTEMEHER/LUMEFANTRINE (20/120\\}MG TABLETS", "22/02/2023", "15/6/23", "113", "27"], ["ORAL MORPHINE 5MG/5ML 250ML", "08/09/2022", "02/06/2023", "267", "30"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, {"headings_1": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EHMS (TRACER)", "Stock Out Period", "None", "Quantity", "None"], "type": "table"}}, {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "metadata": {"headings": [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "explore inappropriate and expensive alternatives of health care. \nThe Accounting Officer explained that they undertake a number of approaches like", "metadata": {"headings": [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "metadata": {"headings": [{"headings_0": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}, {"headings_1": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "delayed deliveries.", "metadata": {"headings": [{"headings_0": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}, {"headings_1": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the designed approaches are undertaken to so as to avoid unnecessary stock-outs. \n5.0 \nManagement of medical equipment", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}]], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "metadata": {"headings": [{"headings_0": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that the Hospital had a budget of UGX.450,000,000 of which UGX.449,992,419 was utilised. I reviewed the Utilization and maintenance of medical equipment at the hospital and I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, {"headings_1": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Oxygen Plant \nVentilators", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, {"headings_1": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}, [{"headings_0": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, {"headings_1": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Audit Comments", "metadata": {"headings": [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Oxygen plant was funded by Ministry of health in FY 2022/23. However, by inspection date of 29/09/2023 the plant had not been installed and functionalized hence not achieving the objective of enhancing the oxygen capacity of the hospital to save lives. \nI engaged the Biomedical engineer and establshed that the plant installation delays were due to pending civil works of the oxygen plant house constructed by the UPDF engineering brigade. \nThe Accounting Officer explained that Ministry of Health Contracted Engineering Brigade of UPDF to construct the Oxygen plant. UPDF was in the process of completing the project.", "metadata": {"headings": [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}], [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Audit Comments", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with UPDF to ensure that the project is completed in order to put the plant in use. \n6 drug ventilators of (Drager) donated by the Government of Germany valued at USD 3,000 each had not been serviced by the time of inspection This could shorten their lifetime. \nThe Accounting Officer explained that the Hospital was engaging a local agent of Drager Ventilators on framework contract.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Audit Comments", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Audit Comments", "page": 18, "level": 3}}]], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the machine is serviced as required to avoid unnecessary breakdowns. \nIt is a sterilizing lab equipment, which was not yet installed. It costs around UGX.120 million shillings.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["I advised the Accounting Officer to put the autoclave in use to avoid having redundant machinery. **Recommendation**", null, null], ["Bronchoscopy", "", "This machine was purchased in the FY"], ["Machine", null, "2020/21 at an estimated cost of"], ["", null, "UGX.250m. However, since its"], ["", null, "installation, the machine had not been"], [null, null, "in use due to lack of personnel."], [null, null, ""], [null, null, "The Accounting Officer explained that"], [null, null, "the staff that were operating the"], [null, null, "machinery moved back to Mulago"], [null, null, "National Referral Hospital and efforts"], [null, null, "were underway to train the hospital"], [null, null, "staff."], [null, null, "**Recommendation**"], [null, null, "I advised the Accounting Officer to"], [null, null, "liaise with the relevant stake holders to"], [null, null, "ensure that personnel are recruited or"], [null, null, "trained to avoid having a redundant"], [null, null, "machine."], [null, null, ""], ["For the last 3 years, the fluoroscopy machine had not been working due to missing components such as Camera Shatter that costs around UGX.70m. inspection, I noted that fluoroscopy machine room was being used for prayers. On the fluoroscopy machine costs between UGX.700 to 800 million. the Market, Accounting Officer explained that the Hospital management had contacted the local service provider \u2013 M/S Pacific Diagnostics to have the machine repaired. I advised the Accounting Officer to ensure that the missing components are procured and the machinery put to use. Flouroscopy Machine On **Recommendation** The", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "metadata": {"headings": [{"headings_0": {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "page": 20, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}, {"headings_1": {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to haphazard maintenance of equipment and prolonged down time, which affect service delivery in terms of reliability and quality of health care.", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}, {"headings_1": {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}, {"headings_1": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plans were not availed for audit verification.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}, {"headings_1": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always ensure proper planning for medical equipment maintenance to sustain the intended healthcare benefits and preserve capital investments. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}]], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "Management of Non-Tax Revenue", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "metadata": {"headings": [{"headings_0": {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "page": 20, "level": 2}}, {"headings_1": {"content": "Management of Non-Tax Revenue", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}, {"headings_1": {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1", "metadata": {"headings": [{"headings_0": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}, {"headings_1": {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of a waivers policy", "metadata": {"headings": [{"headings_0": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}, {"headings_1": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the government through Kiruddu Hospital has a cost-sharing mechanism", "metadata": {"headings": [{"headings_0": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}, {"headings_1": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "metadata": {"headings": [{"headings_0": {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "page": 20, "level": 2}}, {"headings_1": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was established that management granted waivers to thirty-two (32) dialysis patients totalling UGX.40,460,000 as detailed in Appendix VI.", "metadata": {"headings": [{"headings_0": {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "page": 20, "level": 2}}, {"headings_1": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "However, I noted a number of gaps as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "However, I noted a number of gaps as detailed below;", "page": 20, "level": 2}}, {"headings_1": {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}, {"headings_1": {"content": "However, I noted a number of gaps as detailed below;", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "circumstances under which waivers may be granted,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}, {"headings_1": {"content": "However, I noted a number of gaps as detailed below;", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "existence of an approved policy.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collections from dialysis patients. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}, [{"headings_0": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Dialysis Services", "metadata": {"headings": [{"headings_0": {"content": "Management of Dialysis Services", "page": 21, "level": 3}}, {"headings_1": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Hospital budgeted to procure medical supplies and services (code 224001) worth", "metadata": {"headings": [{"headings_0": {"content": "Management of Dialysis Services", "page": 21, "level": 3}}, {"headings_1": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "metadata": {"headings": [{"headings_0": {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "page": 21, "level": 2}}, {"headings_1": {"content": "Management of Dialysis Services", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "metadata": {"headings": [{"headings_0": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Through interviews with the In-Charge (IC) of the KNRH-Dialysis unit, it was", "metadata": {"headings": [{"headings_0": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "metadata": {"headings": [{"headings_0": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}, {"headings_1": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mbarara regional referral hospitals by issuing them all medical supplies and technical support needed to offer dialysis services over the year of audit.", "metadata": {"headings": [{"headings_0": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}, {"headings_1": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}, {"headings_1": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RRH (5,947) and Lira RRH (3,125) respectively. \nFrom analysis of the stores/inventory cards, data relating to opening stocks, additions over the year and issuances were extracted as laid out in the table below;", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}, {"headings_1": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}, [{"headings_0": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}, {"headings_1": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}, {"headings_1": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["", "", "", "", "**Dialysis Unit**", "**Mba rara**", "**Lev el 7**", "**Lira**", "", "", ""], ["Acid Concentr ate (5L)", "2380", "15775", "18155", "13709", "1330", "4900", "802", "20,741", "-2586", "Negative stocks is evident of incomplete stock records"], ["Dialyzers", "3059", "16323", "19382", "13101", "1400", "5120", "976", "20,597", "-1215", null], ["Blood line Tubing system", "5297", "15905", "21202", "12970", "1400", "5120", "632", "20,122", "1,080", "Inventory report indicated closing balance of 2,522 above expected stock balance of 1,080"], ["Bicarbon ate powder", "2680", "18575", "21255", "15338", "1750", "3500", "670", "21,258", "-3", "Negative stocks is evident of incomplete stock records"], ["Haemodi alysis Catheter", "38", "650", "688", "379", "67", "5", "44", "495", "193", "The expected closing balance for Catheter was 193 yet the stock card had 200. The hemoperfusion cartridge could not be traced to the end-of- year stock report"], ["Hemope rfusion Cartridg e HA130", "15", "201", "216", "115", "0", "0", "1", "116", "100", null], ["", "", "", "", "**55,612**", "**5,9 47**", "**18, 645**", "**3,1 25**", "**83,32 9**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}, {"headings_1": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Dialysis Consu mables", "Bal b/f", "Quant ity In", "Availa ble stock", "Quantity Out", "None", "None", "None", "Total Quant ity Out", "Expec ted stock Balan ce", "Audit remark"], "type": "table"}}, {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "metadata": {"headings": [{"headings_0": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}, {"headings_1": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to that effect.", "metadata": {"headings": [{"headings_0": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}, {"headings_1": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}, {"headings_1": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Memoranda of understanding with Mbarara and Lira Regional Referral Hospitals to be", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}, {"headings_1": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "metadata": {"headings": [{"headings_0": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collections were caused by the following reasons:", "metadata": {"headings": [{"headings_0": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "page": 22, "level": 4}}, {"headings_1": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "medical care services.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "page": 22, "level": 4}}, {"headings_1": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "who have been on dialysis for long time are too impoverished to pay even if they wanted.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the hospital was compiling losses incurred.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "is pending and how much is a bad debt. But we are finding difficulty in demanding payments from them because they are impoverished and know that Kiruddu NRH is the last resort for Dialysis services in Uganda, since Government already procures the supplies for them.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "system.", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "material misstatement of this other information, I am required to report that fact. I have", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nothing to report in this regard. \nManagement Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}, [{"headings_0": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}]], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 23, "level": 2}}, {"headings_1": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to Parliament for the funds and resources of Kiruddu National Referral Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Hospital's financial reporting process. \nAuditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}, [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}], [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}]], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "metadata": {"headings": [{"headings_0": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a", "metadata": {"headings": [{"headings_0": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}, {"headings_1": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}, {"headings_1": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}, {"headings_1": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}, {"headings_1": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "conclusions are based on the audit evidence obtained up to the date of my auditor's", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}]], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "deficiencies in internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit.", "page": 24, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 24, "level": 3}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 24, "level": 3}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "page": 24, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procedures primarily to identify findings but not to gather evidence to express assurance.", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "page": 24, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 3}}, {"headings_1": {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "page": 24, "level": 2}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix I: Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Development", "Population Health Safety and Management.", "due 1203010509 Reduced morbidity and mortality to HIV/AIDs TB and malaria and other communicable diseases.", "320033 Outpatient Services", "1,595,749", "4", "4", "0", "0"], ["2", "Human Capital Development", "Population Health Safety and Management.", "1203010201 service delivery monitored.", "000001 Audit and Risk management.", "18,000", "2", "2", "0", "0"], ["3", "Human Capital Development", "Population Health Safety and Management.", "1203010513 service delivery standards disseminated and implemented.", "320021 management support services. Hospital and", "1,381,497", "7", "7", "0", "0"], [null, null, null, null, null, "", null, null, null, null], ["4", "Human Capital Development", "Population Health Safety and Management.", "1203010510 Hospitals and HCs rehabilitated or expanded", "000002 Construction Management", "499,620", "8", "8", "0", "0"], ["", "**Total**", "", "", "", "**3,494,866**", "**21**", "**21**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub-program", "PIAP-out", "Budget Out-put", "Total Out- put expenditure UGX \u2018000\u201d", "Total No of activitie s", "Number of fully implem ented activitie s", "Number of Partially Implemented activities.", "Number activities were implemented of that not"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appandix II: Partially implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["", "", "", "", "", "", "", "", "", ""], ["1", "Human Capital Development", "Population Health Safety and Management.", "1203010509 Reduced morbidity and mortality due to HIV/AIDs TB and malaria and other communicable diseases.", "320113 Prevention and rehabilitation services", "769,999", "3", "2", "1", "0"], [null, "Human Capital Development", "Population Health Safety and Management.", "1203010514 Reduced morbidity and mortality due to HIV/AIDs TB and malaria and other communicable diseases.", null, null, "3", "2", "1", "0"], ["2", "Human Capital Development", "Population Health Safety and Management.", "1203010510 Laboratory quality management system in place.", "320009 Diagnostic Services.", "120,000", "11", "8", "3", "0"], ["3", "", "", "Target fully 1203010518 population immunized.", "320022 Immunizatio n Services", "39,999", "2", "1", "1", "0"], ["4", "Human Capital Development", "Population Health Safety and Management.", "1203010514 Reduced morbidity and mortality due to HIV/AIDs, TB and malaria and other communicable diseases.", "320023 Inpatient services.", "1,866,197", "4", "1", "3", "0"], ["", "**Total**", "", "", "", "**2,796,195**", "**23**", "**14**", "**9**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub-program", "PIAP-output", "Budget Out-put", "Total Out- put expenditure UGX \u2018000\u201d", "Total No activities", "Number of fully implemente d activities", "Number of Partially Implemented activities.", "Number activities were implemented of that not"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix III: Expired Drugs", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 27, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["EXPIRIES LIST F/Y 2022/23", null, null, null, null, null, null], ["Item Description", "**Uom**", "**Qty Expired**", "**Expiry Date**", "**Batch No.**", "**Unit Cost**", "**Total Cost**"], ["DARUNAVIR 150MG TABLETS", "120", "20", "Sep-22", "JJZTB00", "", "-"], ["DARUNAVIR 600MG TABLETS", "60", "24", "Aug-22", "J12800", "", "-"], ["COVID-19 AG TEST KIT", "1", "98", "Jan-23", "QC03021014", "", "-"], ["DOLUTEGRAVIR 10MG 90'S", "1", "40", "22-Dec", "3128935", "", "-"], ["Q-TIB TABLETS (ISONIAZID/PYRIDOXINE/CO-TRIMOXAZOLE)", "30", "455", "23-Jan", "PA00216", "", "-"], ["PYRIDOXINE TABLETS", "1000", "3", "Jan-23", "521", "", "-"], ["MICROGYNON", "84", "74", "Feb-23", "KT06FB4", "", "-"], ["TDF/LAMIVUDINE/EFAVIRENZ", "30", "100", "May-23", "QK10671", "", "-"], ["COTTON TIPPED APPLICATORS", "1", "100", "May-23", "200608", "", "-"], ["OXYGEN ANALYZER", "1", "1", "Feb-23", "PA04941", "", "-"], ["METRONIDAZOLE INJ", "1", "1", "Dec-20", "515374", "1,150", "1,150"], ["LOPERAMIDE CAPSULES", "1", "60", "Jun-22", "519", "34", "2,040"], ["DYNAPAR INJ", "1", "2", "Aug-21", "D35374", "1,050", "2,100"], ["LIDOCAINE INJ", "1", "2", "Mar-22", "1904877", "1,400", "2,800"], ["D50% INFUSION", "1", "1", "Apr-22", "2.90E+221", "3,100", "3,100"], ["ACICLOVIR CREAM", "1", "6", "Mar-23", "K02003", "1,300", "7,800"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 27, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 27, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["HYDROCORTISONE EYE DROPS", "1", "1", "Apr-23", "NZ1E07", "8,300", "8,300"], ["DYNAPAR INJ", "1", "10", "Jul-22", "D35590", "1,050", "10,500"], ["SUPP PCM 250MG", "5", "2", "Dec-19", "G1ACA002", "5,300", "10,600"], ["MAGNESIUM TRISILICATE TABS", "1000", "1", "Oct-22", "8420", "12,500", "12,500"], ["AMINOPHYLLINE 250MG/10ML INJ. SLOW IV INF 10ML", "1", "17", "44743", "TAA010820", "800", "13600"], ["DICLOFENAC INJ", "1", "14", "Oct-22", "191101", "1,050", "14,700"], ["ASPRIN TABS 300MG", "1000", "1", "Jan-23", "121", "14,900", "14,900"], ["MEROPENEM 500MG", "1", "1", "Jan-22", "XB-19021", "15,850", "15,850"], ["EPHEDRINE INJ", "1", "6", "Mar-23", "124923", "2,675", "16,050"], ["KETOCONAZOLE TABS", "100", "2", "Jan-23", "521", "8,200", "16,400"], ["INSULATARD", "1", "1", "Oct-22", "KT60B87", "19,100", "19,100"], ["SIMVASTATIN 40MG", "28", "1", "Nov-22", "G2001933", "20,000", "20,000"], ["TRAMADOL INJ", "5", "9", "May-22", "M909622", "2,650", "23,850"], ["LOPERAMIDE 2MG CAPSULES", "100", "12", "Apr-23", "OO821", "2,450", "29,400"], ["ACETYLSALYCILIC ACID 300MG TABLETS", "1000", "2", "Jul-22", "520", "14,900", "29,800"], ["NASAL GASTRIC TUBES SIZE 16", "1", "39", "Feb-23", "MD17217801", "800", "31,200"], ["PHENOBARBITAL TAB", "1000", "1", "23-Jan", "520", "38,200", "38,200"], ["ABSORBABLE SUTURE (PGA) TAPER POINT G1", "12", "1", "Jan-23", "PZ 552", "60,000", "60,000"], ["ABSORBABLE SUTURE (16MM 3/8 CUTTING) 4-0", "12", "1", "Jun-22", "LB7BGDN", "60,000", "60,000"], ["DOMPERIDONE TABS 10MG", "1", "500", "Nov-22", "FB9014", "142", "71,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 28, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EXPIRIES LIST F/Y 2022/23", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 28, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GRANISETRON INJ", "1", "4", "Mar-22", "23266", "20,070", "80,280"], ["CLONAZEPAM TABS", "30", "4", "Feb-23", "50320", "20,150", "80,600"], ["CIPROFLOXACIN TABS", "100", "7", "Jun-22", "XC9004", "13,550", "94,850"], ["PHYTOMENADIONE INJECTION BP", "1", "166", "Nov-22", "0EAO8324", "700", "116,200"], ["ABSORBABLE SUTURE (PGA) TAPER POINT G1", "12", "2", "Mar-23", "PZ991", "60,000", "120,000"], ["PHENOBARBITAL INJ 200MG/ML", "10", "2", "Jun-23", "O136564", "69,700", "139,400"], ["AMPHOTERICIN B INJ 50MG (DEOXYCHOLATE)", "1", "7", "31-Jan", "A03021003", "20,000", "140,000"], ["CHLOPROMAZINE INJ", "1", "319", "Feb-23", "OEA03080", "535", "170,665"], ["TIMOLOL MALEATE 0.5% W/V", "1", "83", "Nov-22", "081A067", "2,200", "182,600"], ["OLANZAPNE 10MG TABS", "100", "4", "22-Dec", "G100275", "46,400", "185,600"], ["DEXTROSE 50% INJECTION", "1", "142", "Jun-23", "29G06721", "1,500", "213,000"], ["CODEINE TABS", "100", "6", "Jun-22", "CD-R001", "38,600", "231,600"], ["AMLOZAR TABS", "1", "30", "Aug-21", "2ATP0074", "12,000", "360,000"], ["MANNITOL INJ", "100", "14", "Jan-23", "24B05520", "36,000", "504,000"], ["DOXYCYCLINE CAPS", "1", "70", "Mar-22", "780", "7,500", "525,000"], ["CIPROFLOXACIN 0.2% W/V", "1", "509", "Nov-22", "30LO2120", "1,300", "661,700"], ["BARIUM SULPHATE SUSPENSION 1KG", "1", "20", "Mar-23", "O3200401", "41,500", "830,000"], ["HYDRALAZINE INJECTION 20MG/ML", "5", "39", "Aug-22", "OEB09412", "21650", "844350"], ["CIPROFLOXACIN 0.2% W/V", "1", "808", "Feb-23", "30C03521", "1,300", "1,050,400"], ["DOPAMINE HYDROCHLORIDE INJ 200MG/ML", "1", "200", "Jun-23", "90MG141", "6,100", "1,220,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 29, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EXPIRIES LIST F/Y 2022/23", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 29, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["VITAMIN B COMPLEX INJECTION", "10", "730", "Oct-22", "191140", "2,050", "1,496,500"], ["TERLIPRESSIN ACETATE", "1", "15", "Aug-22", "NS107", "107,000", "1,605,000"], ["DYNAPAR INJ", "1", "2075", "Jan-23", "D35598", "1,050", "2,178,750"], ["THIOPENTAL INJECTION 500MG", "1", "435", "Mar-23", "306285", "6,125", "2,664,375"], ["EPHEDRINE INJ 30MG/ML", "1", "110", "Mar-23", "O124923", "26,750", "2,942,500"], ["ENALAPRIL 10MG TABLETS", "100", "94", "Jun-23", "B2101958", "32,550", "3,059,700"], ["CISATRACURIUM INJECTION", "5", "10", "May-23", "74611121", "368,500", "3,685,000"], ["VITAMIN B COMPLEX", "1000", "1", "", "", "4,400", "4,400"], ["SUXAMETHONIUM CHLORIDE 100MG", "100", "20", "Nov-22", "801", "255,400", "5,108,000"], ["CHLOROQUINE 250MG TABLETS", "100", "21", "Oct-22", "219", "11,500", "241,500"], ["", "", "", "", "", "**Total cost**", "**31,270,910**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EXPIRIES LIST F/Y 2022/23", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["21/06/2023", "Artemether 20MG + Lumefantrine 120MG", "GFD", "180", "180", "-", "180", "30,387", "5,469,660"], ["", "Artesunate Injection 60MG VIAL", "GFD", "600", "600", "-", "600", "5,429", "3,257,400"], ["", "Azithrmycin Tablets 500mg", "GOU", "200", "200", "-", "200", "1,553", "310,600"], ["", "Midazolam 5mg/3ml", "GOU", "200", "200", "-", "200", "42,800", "8,560,000"], ["Dexamethasone 4mg/2ml Injection", "GOU", "500", "500", "-", "500", "26,001", "13,000,500", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Epinephrine (adrenaline) 1mg/ml", "GOU", "500", "500", "-", "500", "58,636", "29,318,000"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "20", "20", "-", "20", "198,077", "3,961,540"], ["", "Cis-Atracurium Injection", "GOU", "10", "10", "-", "10", "361,482", "3,614,820"], ["", "Disinfectant 500GM Grannules", "GOU", "40", "40", "-", "40", "319,523", "12,780,920"], ["", "Dry imaging Films 25\\*30cm", "GOU", "4", "4", "-", "4", "599,200", "2,396,800"], ["Isoflurane 250 inhalation", "GOU", "50", "50", "-", "50", "121,241", "6,062,050", null], ["29/04/2023", "Etravirine 100MG", "GFD", "443", "443", "441", "2", "136,194", "272,388"], ["", "Nevirapine 50MG/5ML 100ML Bottle", "USG", "24", "24", "-", "24", "4,971", "119,304"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "198,770", "1,987,700"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Cis-Atracurium Injection", "GOU", "5", "5", "-", "5", "361,268", "1,806,340"], ["", "Disinfectant Grannules 500GM", "GOU", "20", "20", "-", "20", "319,523", "6,390,460"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["15/03/2023", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "208,415", "2,084,150"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Disinfectant 500GM Grannules", "GOU", "20", "20", "-", "20", "319,523", "6,390,460"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["27/02/2023", "4mg/2ml Dexamethasone Injection", "GOU", "3", "3", "-", "3", "12,601", "37,803"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "225,223", "2,252,230"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["Raltegravir 400mg Tablets", "GFD", "62", "62", "-", "62", "149,894", "9,293,428", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 31, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 31, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625"], ["27/01/2023", "Trifluoperazine Tablets 5mg", "GOU", "5", "5", "-", "5", "134,820", "674,100"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "225,223", "2,252,230"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Disinfectant 500GM Grannules", "GOU", "20", "20", "-", "20", "319,523", "6,390,460"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["04/01/2023", "Etravirine 100MG", "GFD", "388", "388", "253", "135", "112,254", "15,154,290"], ["Raltegravir 400mg Tablets", "GFD", "60", "60", "-", "60", "149,894", "8,993,640", null], ["19/12/2022", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["11/11/2022", "disinfections 2.5g tablets Chlorine release tablets for", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["Isoflurane 250 inhalation", "GOU", "25", "25", "-", "25", "117,822", "2,945,550", null], ["25/10/2022", "Alcohol 95% not denaturated 20ltr container", "GOU", "5", "5", "-", "5", "198,419", "992,095"], ["12/10/2022", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "119,709", "1,197,090"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Dry imaging Films 25\\*30cm", "GOU", "2", "2", "-", "2", "535,000", "1,070,000"], ["", "Isoflurane 250 inhalation", "GOU", "25", "25", "-", "25", "117,822", "2,945,550"], ["Sevoflurane 250ml Vial Inhalation", "GOU", "5", "5", "-", "5", "674,100", "3,370,500", null], ["23/09/2022", "Azithrmycin Tablets 500mg", "GOU", "200", "200", "-", "200", "1,555", "311,000"], ["", "Midazolam 5mg/3ml", "GOU", "200", "200", "-", "200", "61,536", "12,307,200"], ["", "Epinephrine 1mg/ml (adrenaline)", "GOU", "500", "500", "-", "500", "58,633", "29,316,500"], ["Diazepam 10mg/2ml", "GOU", "300", "300", "-", "300", "40,016", "12,004,800", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 32, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 32, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Cefotaxime 1gm/Vial Injection", "GOU", "50", "50", "-", "50", "3,371", "168,550"], ["", "Ceftriaxone Injection 1g", "GOU", "5,000", "5,000", "-", "5,000", "1,252", "6,260,000"], ["", "Ampicillin / Injection 500mg Cloxacillin", "GOU", "2", "2", "-", "2", "60,883", "121,766"], ["", "Amoxicillin Capsules 250mg", "GOU", "2", "2", "-", "2", "61,950", "123,900"], ["", "Amoxicillin Capsules 250mg", "GOU", "13", "13", "-", "13", "61,950", "805,350"], ["", "Benzhexol Tablets 2mg", "GOU", "5", "5", "-", "5", "65,270", "326,350"], ["", "Bupivacaine HCL and 0.5 Dextrose Injection.", "GOU", "60", "60", "-", "60", "85,859", "5,151,540"], ["", "Albendazole Chewable tablet 400mg", "GOU", "2", "2", "-", "2", "55,640", "111,280"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Cis-Atracurium Injection", "GOU", "5", "5", "-", "5", "353,236", "1,766,180"], ["", "Isoflurane 250 inhalation", "GOU", "25", "25", "-", "25", "117,822", "2,945,550"], ["Sevoflurane 250ml Vial Inhalation", "GOU", "5", "5", "-", "5", "674,100", "3,370,500", null], ["20/08/2022", "Etravirine 100MG", "GFD", "338", "338", "135", "203", "112,254", "22,787,562"], ["", "Nevirapine 100ML Bottle 50MG/5ML", "GFD", "6", "6", "-", "6", "4,708", "28,248"], ["", "Midazolam 5mg/3ml", "GOU", "200", "200", "40", "160", "61,536", "9,845,760"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "231,120", "2,311,200"], ["", "Raltegravir 400mg Tablets", "GFD", "60", "60", "-", "60", "149,894", "8,993,640"], ["", "", "", "", "", "", "", "**307,822,995**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 33, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 33, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix V: Maintenance costs for machines", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 34, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment \\- spare parts for medical equipment", "3390617", "25-Jan-23", "15,254,237", "Pearl Medical Centre Limited", "1066605"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "847,458", "Model Contractors And Suppliers", "123175"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment - Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "921,669", "Jenach Ltd", "54647"], ["RB44/03/23", "15-Mar-23", "Maintenance machinery and equipment - installation of water dispensers", "4271078", "16-Mar-23", "1,940,000", "Kamedi Tech Health Care And Hospital Supplies Coltd", "882584"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "9,110,169", "Jenach Ltd", "54647"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "381,675", "Jenach Ltd", "54647"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "152,542", "Model Contractors And Suppliers", "123175"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "5,120,381", "Jenach Ltd", "54647"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "7,044,839", "Mikigan Investments (U) Limited", "807007"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "2,120,416", "Jenach Ltd", "54647"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "5,653,381", "Mikigan Investments (U) Limited", "807007"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "7,627,119", "Jenach Ltd", "54647"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "896,533", "Jenach Ltd", "54647"], ["RB168/06/23", "22-Jun-23", "Imprest", "6326650", "23-Jun-23", "55,692", "Mugisha Ereazer", "209087"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "1,268,071", "Mikigan Investments (U) Limited", "807007"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 34, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Invoice Number", "Invoice Date", "Description", "EFT / Check Number", "Payment Date", "Distribution Amount (UGX)", "Supplier", "Supplier Number"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 34, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "1,156,820", "Mikigan Investments (U) Limited", "807007"], ["RB80/11/22", "22-Nov-22", "renewal of license to use the CT Scan Machine", "2347278", "29-Nov-22", "800,000", "Nalweyiso Prossy", "208371"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "161,376", "Jenach Ltd", "54647"], ["RB251/05/23", "29-May-23", "Maintenance Machinery and Equipment Other Than transport Equipment-Toutine repair and maintenance of CT Scan Machine", "5803924", "08-Jun-23", "7,886,400", "Pacific Diagnostics Ltd", "110025"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "6,355,932", "Jenach Ltd", "54647"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "1,144,068", "Jenach Ltd", "54647"], ["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment - spare parts for medical equipment", "3390617", "25-Jan-23", "10,754,237", "Pearl Medical Centre Limited", "1066605"], ["RB81/11/22", "22-Nov-22", "Maintenance- Machinery and Equipment - thermo- lucent detectors", "2347278", "29-Nov-22", "80,000", "Nalweyiso Prossy", "208371"], ["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment - spare parts for medical equipment", "3390617", "25-Jan-23", "1,935,763", "Pearl Medical Centre Limited", "1066605"], ["RB03/03/23", "03-Apr-23", "Maintenance machinery and equipment - supply of twenty counting trays for pharmacy dept.", "4735341", "05-Apr-23", "472,000", "Joint Medical Stores", "72823"], ["RB05/02/23", "09-Feb-23", "Maintenance equipment-car washing for the month of January 2023", "3713456", "15-Feb-23", "1,423,729", "Norieza Limited", "866334"], ["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment \\- spare parts for medical equipment", "3390617", "25-Jan-23", "2,745,762", "Pearl Medical Centre Limited", "1066605"], ["RB02/12/22", "01-Dec-22", "Engravement of medical equipment", "2622061", "13-Dec-22", "1,346,400", "Glorick Investments Ltd", "820644"], ["RB03/03/23", "03-Apr-23", "Maintenance machinery and equipment - supply of twenty counting trays for pharmacy dept.", "4735341", "05-Apr-23", "84,960", "Joint Medical Stores", "72823"], ["RB66/10/22", "18-Oct-22", "Air conditioners and Mortuary Fridges Maintenance machinery and equipment-", "1521162", "21-Oct-22", "1,372,881", "Jenach Ltd", "54647"], ["RB05/02/23", "09-Feb-23", "Maintenance equipment-car washing for the month of January 2023", "3713456", "15-Feb-23", "256,271", "Norieza Limited", "866334"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "6,426,780", "Mikigan Investments (U) Limited", "807007"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 35, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Invoice Number", "Invoice Date", "Description", "EFT / Check Number", "Payment Date", "Distribution Amount (UGX)", "Supplier", "Supplier Number"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 35, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["RB02/12/22", "01-Dec-22", "Engravement of medical equipment", "2586736", "09-Dec-22", "1,346,400", "Glorick Investments Ltd", "820644"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "1,017,609", "Mikigan Investments (U) Limited", "807007"], ["RB11/02/23", "09-Feb-23", "Maintenance- Machinery and Equipment other than Transport Equipment- Clearing, verification surgical instruments to KDRH certificate of", "3711995", "15-Feb-23", "400,000", "Falisy Lule", "820682"], ["RB178/10/22", "24-Oct-22", "Maintenance machinery and equipment- repair of operation table at Burns unit", "1655344", "27-Oct-22", "1,920,000", "Kamedi Tech Health Care And Hospital Supplies Coltd", "882584"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "17,881,356", "Model Contractors And Suppliers", "123175"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "3,218,645", "Model Contractors And Suppliers", "123175"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "1,639,830", "Jenach Ltd", "54647"], ["RB50/11/22", "17-Nov-22", "expenses for the repaired dermatomes", "2118430", "21-Nov-22", "335,000", "Kyazike Irene", "257570"], ["**130,556,401**", "", "", null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 36, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Invoice Number", "Invoice Date", "Description", "EFT / Check Number", "Payment Date", "Distribution Amount (UGX)", "Supplier", "Supplier Number"], "type": "table"}}, {"content": "Appendix VI: Showing foregone income (Waivers on dialysis) for the FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 36, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "1/03/22-1/09/22", "60,000", "-", "2", "2", "2", "2", "8", "480,000", "Jul-22"], ["2", "1/03/22-1/09/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Jul-22"], ["3", "1/03/22-1/09/22", "40,000", "1", "1", "2", "2", "2", "8", "320,000", "Jul-22"], ["4", "1/03/22-1/09/22", "40,000", "1", "2", "2", "2", "1", "8", "320,000", "Jul-22"], ["5", "1/03/22-1/09/22", "40,000", "1", "2", "1", "2", "2", "8", "320,000", "Jul-22"], ["6", "1/04/22-1/10/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Jul-22"], ["7", "1/04/22-1/10/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Jul-22"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 36, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Waiver Period", "Waiver Amount UGX", "1st to 3rd", "4 th to 10 th", "11 th to 17 th", "18 th to 24 th", "25 th to 31 st", "Total No. of sessions", "Foregone Income ( No of sessions \\* waiver amount) UGX", "Month"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 36, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["8", "1/04/22-1/10/22", "40,000", "1", "2", "2", "2", "1", "8", "320,000", "Jul-22"], ["9", "1/06/22-30/11/22", "40,000", "1", "2", "1", "2", "2", "8", "320,000", "Jul-22"], ["10", "1/06/22-30/11/22", "40,000", "-", "2", "2", "2", "2", "8", "320,000", "Jul-22"], ["11", "1/06/22-30/11/22", "40,000", "1", "2", "1", "2", "3", "9", "360,000", "Jul-22"], ["12", "1/06/22-30/11/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Jul-22"], ["13", "1/06/22-30/11/22", "60,000", "1", "2", "2", "1", "2", "8", "480,000", "Jul-22"], ["14", "1/06/22-30/11/22", "40,000", "-", "2", "2", "1", "1", "6", "240,000", "Jul-22"], ["15", "1/07/22-31/12/22", "40,000", "-", "1", "2", "2", "2", "7", "280,000", "Jul-22"], ["16", "1/07/22-31/12/22", "40,000", "-", "1", "1", "1", "1", "4", "160,000", "Jul-22"], ["17", "1/07/22-31/12/22", "40,000", "1", "2", "2", "1", "2", "8", "320,000", "Jul-22"], ["18", "1/07/22-31/12/22", "40,000", "-", "2", "2", "2", "2", "8", "320,000", "Jul-22"], ["19", "1/07/22-31/12/22", "40,000", "1", "2", "1", "2", "2", "8", "320,000", "Jul-22"], ["20", "1/03/22-1/09/22", "60,000", "2", "2", "2", "2", "1", "9", "540,000", "Aug-22"], ["21", "1/03/22-1/09/22", "40,000", "2", "2", "2", "2", "1", "9", "360,000", "Aug-22"], ["22", "1/03/22-1/09/22", "40,000", "2", "2", "1", "1", "1", "7", "280,000", "Aug-22"], ["23", "1/03/22-1/09/22", "40,000", "2", "2", "2", "1", "1", "8", "320,000", "Aug-22"], ["24", "1/03/22-1/09/22", "40,000", "2", "2", "2", "1", "1", "8", "320,000", "Aug-22"], ["25", "1/04/22-1/10/22", "40,000", "2", "2", "2", "2", "1", "9", "360,000", "Aug-22"], ["26", "1/04/22-1/10/22", "40,000", "3", "2", "3", "2", "1", "11", "440,000", "Aug-22"], ["27", "1/04/22-1/10/22", "40,000", "2", "2", "2", "2", "1", "9", "360,000", "Aug-22"], ["28", "1/06/22-30/11/22", "40,000", "2", "2", "2", "2", "1", "9", "360,000", "Aug-22"], ["29", "1/06/22-30/11/22", "40,000", "2", "1", "2", "2", "1", "8", "320,000", "Aug-22"], ["30", "1/06/22-30/11/22", "40,000", "2", "2", "1", "2", "1", "8", "320,000", "Aug-22"], ["31", "1/06/22-30/11/22", "40,000", "2", "1", "2", "2", "1", "8", "320,000", "Aug-22"], ["32", "1/06/22-30/11/22", "60,000", "2", "2", "2", "2", "1", "9", "540,000", "Aug-22"], ["33", "1/06/22-30/11/22", "40,000", "2", "2", "2", "1", "1", "8", "320,000", "Aug-22"], ["34", "1/07/22-31/12/22", "40,000", "2", "2", "2", "2", "1", "9", "360,000", "Aug-22"], ["35", "1/07/22-31/12/22", "40,000", "1", "1", "1", "1", "1", "5", "200,000", "Aug-22"], ["36", "1/07/22-31/12/22", "40,000", "2", "2", "-", "1", "-", "5", "200,000", "Aug-22"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 37, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Waiver Period", "Waiver Amount UGX", "1st to 3rd", "4 th to 10 th", "11 th to 17 th", "18 th to 24 th", "25 th to 31 st", "Total No. of sessions", "Foregone Income ( No of sessions \\* waiver amount) UGX", "Month"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 37, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["37", "1/07/22-31/12/22", "40,000", "2", "2", "1", "2", "1", "8", "320,000", "Aug-22"], ["38", "1/07/22-31/12/22", "40,000", "2", "2", "2", "1", "-", "7", "280,000", "Aug-22"], ["39", "1/08/22-31/01/23", "40,000", "2", "2", "1", "2", "1", "8", "320,000", "Aug-22"], ["40", "1/08/22-31/01/23", "40,000", "2", "-", "1", "1", "1", "5", "200,000", "Aug-22"], ["41", "1/08/22-31/01/23", "40,000", "2", "2", "2", "2", "1", "9", "360,000", "Aug-22"], ["42", "1/04/22-1/10/22", "40,000", "1", "2", "1", "2", "2", "8", "320,000", "Sep-22"], ["43", "1/04/22-1/10/22", "40,000", "-", "3", "3", "1", "3", "10", "400,000", "Sep-22"], ["44", "1/04/22-1/10/22", "40,000", "1", "2", "1", "2", "2", "8", "320,000", "Sep-22"], ["45", "1/06/22-30/11/22", "40,000", "1", "1", "2", "2", "1", "7", "280,000", "Sep-22"], ["46", "1/06/22-30/11/22", "40,000", "1", "1", "2", "1", "2", "7", "280,000", "Sep-22"], ["47", "1/06/22-30/11/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Sep-22"], ["48", "1/06/22-30/11/22", "40,000", "-", "2", "2", "2", "1", "7", "280,000", "Sep-22"], ["49", "1/06/22-30/11/22", "60,000", "1", "2", "2", "2", "1", "8", "480,000", "Sep-22"], ["50", "1/06/22-30/11/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Sep-22"], ["51", "1/07/22-31/12/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Sep-22"], ["52", "1/07/22-31/12/22", "40,000", "-", "1", "1", "1", "1", "4", "160,000", "Sep-22"], ["53", "1/07/22-31/12/22", "40,000", "2", "2", "2", "2", "2", "10", "400,000", "Sep-22"], ["54", "1/07/22-31/12/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Sep-22"], ["55", "1/08/22-31/01/23", "40,000", "1", "2", "2", "1", "2", "8", "320,000", "Sep-22"], ["56", "1/08/22-31/01/23", "40,000", "1", "1", "2", "2", "2", "8", "320,000", "Sep-22"], ["57", "1/08/22-31/01/23", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Sep-22"], ["58", "1/09/22-28/02/23", "40,000", "1", "2", "2", "1", "-", "6", "240,000", "Sep-22"], ["59", "1/09/22-28/02/23", "40,000", "1", "2", "2", "2", "1", "8", "320,000", "Sep-22"], ["60", "1/09/22-28/02/23", "40,000", "-", "3", "2", "2", "1", "8", "320,000", "Sep-22"], ["61", "1/09/22-28/02/23", "40,000", "-", "2", "1", "1", "2", "6", "240,000", "Sep-22"], ["62", "1/06/22-30/11/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Oct-22"], ["63", "1/06/22-30/11/22", "40,000", "-", "2", "3", "2", "3", "10", "400,000", "Oct-22"], ["64", "1/06/22-30/11/22", "40,000", "-", "2", "1", "1", "2", "6", "240,000", "Oct-22"], ["65", "1/06/22-30/11/22", "40,000", "1", "1", "2", "2", "2", "8", "320,000", "Oct-22"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 38, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Waiver Period", "Waiver Amount UGX", "1st to 3rd", "4 th to 10 th", "11 th to 17 th", "18 th to 24 th", "25 th to 31 st", "Total No. of sessions", "Foregone Income ( No of sessions \\* waiver amount) UGX", "Month"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 38, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["66", "1/06/22-30/11/22", "60,000", "-", "2", "1", "2", "2", "7", "420,000", "Oct-22"], ["67", "1/06/22-30/11/22", "40,000", "-", "2", "1", "2", "2", "7", "280,000", "Oct-22"], ["68", "1/07/22-31/12/22", "40,000", "-", "2", "2", "2", "2", "8", "320,000", "Oct-22"], ["69", "1/07/22-31/12/22", "40,000", "-", "1", "-", "-", "-", "1", "40,000", "Oct-22"], ["70", "1/07/22-31/12/22", "40,000", "-", "2", "2", "2", "3", "9", "360,000", "Oct-22"], ["71", "1/07/22-31/12/22", "40,000", "-", "2", "-", "1", "2", "5", "200,000", "Oct-22"], ["72", "1/08/22-31/01/23", "40,000", "-", "2", "2", "2", "1", "7", "280,000", "Oct-22"], ["73", "1/08/22-31/01/23", "40,000", "-", "2", "2", "2", "3", "9", "360,000", "Oct-22"], ["74", "1/08/22-31/01/23", "40,000", "-", "2", "2", "2", "2", "8", "360,000", "Oct-22"], ["75", "1/09/22-28/02/23", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Oct-22"], ["76", "1/09/22-28/02/23", "40,000", "1", "2", "2", "3", "-", "8", "320,000", "Oct-22"], ["77", "1/09/22-28/02/23", "40,000", "1", "3", "2", "2", "2", "10", "400,000", "Oct-22"], ["78", "1/06/22-30/11/22", "40,000", "2", "2", "1", "2", "1", "8", "320,000", "Nov-22"], ["79", "1/06/22-30/11/22", "40,000", "2", "2", "1", "3", "1", "9", "360,000", "Nov-22"], ["80", "1/06/22-30/11/22", "40,000", "2", "2", "1", "2", "1", "8", "320,000", "Nov-22"], ["81", "1/06/22-30/11/22", "40,000", "2", "-", "2", "1", "1", "6", "240,000", "Nov-22"], ["82", "1/06/22-30/11/22", "60,000", "1", "1", "1", "2", "1", "6", "360,000", "Nov-22"], ["83", "1/06/22-30/11/22", "40,000", "1", "2", "2", "2", "1", "8", "320,000", "Nov-22"], ["84", "1/07/22-31/12/22", "40,000", "1", "1", "2", "2", "1", "7", "280,000", "Nov-22"], ["85", "1/07/22-31/12/22", "40,000", "1", "2", "1", "2", "2", "8", "320,000", "Nov-22"], ["86", "1/07/22-31/12/22", "40,000", "2", "2", "-", "1", "1", "6", "240,000", "Nov-22"], ["87", "1/08/22-31/01/23", "40,000", "2", "2", "2", "1", "1", "8", "320,000", "Nov-22"], ["88", "1/08/22-31/01/23", "40,000", "1", "1", "2", "2", "1", "7", "280,000", "Nov-22"], ["89", "1/08/22-31/01/23", "40,000", "2", "1", "2", "2", "1", "8", "320,000", "Nov-22"], ["90", "1/09/22-28/02/23", "40,000", "2", "2", "2", "2", "1", "9", "360,000", "Nov-22"], ["91", "1/09/22-28/02/23", "40,000", "2", "2", "1", "2", "-", "7", "280,000", "Nov-22"], ["92", "1/07/22-31/12/22", "40,000", "1", "2", "2", "2", "1", "8", "320,000", "Dec-22"], ["93", "1/07/22-31/12/22", "40,000", "-", "2", "2", "4", "2", "10", "400,000", "Dec-22"], ["94", "1/07/22-31/12/22", "40,000", "-", "2", "1", "2", "1", "6", "240,000", "Dec-22"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 39, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Waiver Period", "Waiver Amount UGX", "1st to 3rd", "4 th to 10 th", "11 th to 17 th", "18 th to 24 th", "25 th to 31 st", "Total No. of sessions", "Foregone Income ( No of sessions \\* waiver amount) UGX", "Month"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 39, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["95", "1/08/22-31/01/23", "40,000", "1", "1", "2", "2", "-", "6", "240,000", "Dec-22"], ["96", "1/08/22-31/01/23", "40,000", "1", "2", "2", "1", "2", "8", "320,000", "Dec-22"], ["97", "1/08/22-31/01/23", "40,000", "1", "2", "2", "2", "-", "7", "280,000", "Dec-22"], ["98", "1/09/22-28/02/23", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Dec-22"], ["99", "1/09/22-28/02/23", "40,000", "1", "2", "2", "2", "1", "8", "320,000", "Dec-22"], ["100", "1/12/22-31/05/23", "40,000", "-", "2", "2", "2", "2", "8", "320,000", "Dec-22"], ["101", "1/12/22-31/05/23", "40,000", "1", "-", "2", "2", "1", "6", "240,000", "Dec-22"], ["102", "1/12/22-31/05/23", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Dec-22"], ["103", "1/08/22-31/01/23", "40,000", "-", "2", "1", "2", "1", "6", "240,000", "Jan-23"], ["104", "1/08/22-31/01/23", "40,000", "2", "1", "2", "2", "1", "8", "320,000", "Jan-23"], ["105", "1/09/22-28/02/23", "40,000", "1", "2", "2", "2", "-", "7", "280,000", "Jan-23"], ["106", "1/09/22-28/02/23", "40,000", "1", "2", "2", "1", "1", "7", "280,000", "Jan-23"], ["107", "1/12/22-31/05/23", "40,000", "1", "2", "2", "-", "1", "6", "240,000", "Jan-23"], ["108", "1/12/22-31/05/23", "40,000", "1", "2", "1", "2", "-", "6", "240,000", "Jan-23"], ["109", "1/12/22-31/05/23", "40,000", "2", "2", "2", "2", "-", "8", "320,000", "Jan-23"], ["110", "1/09/22-28/02/23", "40,000", "2", "2", "2", "2", "-", "8", "320,000", "Feb-23"], ["111", "1/09/22-28/02/23", "40,000", "1", "2", "2", "1", "1", "7", "280,000", "Feb-23"], ["112", "1/12/22-31/05/23", "40,000", "1", "2", "-", "2", "1", "6", "240,000", "Feb-23"], ["113", "1/12/22-31/05/23", "40,000", "-", "1", "2", "2", "-", "5", "200,000", "Feb-23"], ["114", "1/12/22-31/05/23", "40,000", "2", "1", "2", "2", "-", "7", "280,000", "Feb-23"], ["115", "1/12/22-31/05/23", "40,000", "1", "1", "1", "1", "1", "5", "200,000", "Mar-23"], ["116", "1/12/22-31/05/23", "40,000", "2", "1", "1", "1", "1", "6", "240,000", "Mar-23"], ["117", "1/12/22-31/05/23", "40,000", "2", "2", "2", "2", "2", "10", "400,000", "Mar-23"], ["118", "1/12/22-31/05/23", "40,000", "-", "2", "2", "1", "2", "7", "280,000", "Apr-23"], ["119", "1/12/22-31/05/23", "40,000", "1", "-", "-", "1", "-", "2", "80,000", "Apr-23"], ["120", "1/12/22-31/05/23", "40,000", "1", "1", "2", "2", "2", "8", "320,000", "Apr-23"], ["121", "1/12/22-31/05/23", "40,000", "2", "1", "2", "2", "1", "8", "320,000", "May-23"], ["122", "1/12/22-31/05/23", "40,000", "2", "2", "2", "1", "1", "8", "320,000", "May-23"], ["123", "1/12/22-31/05/23", "40,000", "2", "2", "2", "2", "1", "9", "360,000", "May-23"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 40, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Waiver Period", "Waiver Amount UGX", "1st to 3rd", "4 th to 10 th", "11 th to 17 th", "18 th to 24 th", "25 th to 31 st", "Total No. of sessions", "Foregone Income ( No of sessions \\* waiver amount) UGX", "Month"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 40, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["LIST OF ACRONYMS - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the approved budget - 1", "Management of the GoManagement of the Government Salary Payroll 5 2.0", "Emphasis of Matter - 9", " 3.0 Long-outstanding Domestic Arrears/Payables - 9", "Other Matter - 10", "Management of essential medicines and health supplies 10 4.0", " 5.0 Management of medical equipment - 14", " 6.0 Management of Non-Tax Revenue - 17", "Other Information - 19", "Management Responsibilities for the Financial Statements - 20", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 20", "Other Reporting Responsibilities - 21", "Report on the Audit of Compliance with Legislation - 21", "Appendices - 22", "Appendix I: Fully implemented out-puts - 22", "Appandix II: Partially implemented out-puts - 23", "Appendix III: Expired Drugs - 24", "Appendix VI: Showing foregone income (Waivers on dialysis) for the FY 2022/23 - 33"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Kiruhura District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kiruhura District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..456c717b155c681708bf1d1ec03bdbd7148de368 --- /dev/null +++ b/reports/chunks/Kiruhura District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIRUHURA DISTRICT LOCAL GOVERNMENT \\| \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORI", "metadata": {"headings": [{"headings_0": {"content": "ORI", "page": 1, "level": 2}}], "page": 1, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nay", "metadata": {"headings": [{"headings_0": {"content": "Nay", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI", "page": 1, "level": 2}}], "page": 1, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nContents", "metadata": {"headings": [{"headings_0": {"content": "Nay", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI", "page": 1, "level": 2}}, [{"headings_0": {"content": "Nay", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI", "page": 1, "level": 2}}], [{"headings_0": {"content": "Nay", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Nay", "page": 1, "level": 2}}], "page": 2, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tele OF greene ee reer ii \nOP TINTON se essirsezssccatinrntnres nun 1", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Nay", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Nay", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "it \nEEE \nBe a irre a ses an RCs SLE 1 \n1.0 Implementation of the Approved BUdGet...........:cceccssecesssececsesesecetseessececsenteessesterenteaterseatas 1 2.0 Management of the Government Salary Payroll...............sensunu0nunnsennnn 9 \nBel Pr Pl VER \n12 \neee eee eeree era \n3.0 \nChange in Accounting Treatment for Non-current ASSets .........s:cccsessssesssecesesssereseees 12 OUTER MATTER, ae eee ee es 13 \n4.0 Implementation of Key Government Grants/Programmes .............nenennene: 13 \n4,1 \nDistrict Rural Water Supply and Sanitation Conditional Grant.......................ee 13 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......16 \n43 ELENA TSAR ITT \n17 \nsian isoranennncaoonan hanna eaninnaninnsiie actor \nAr DEE Se \n18", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 2, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE ELITE", "metadata": {"headings": [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}], "page": 2, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.5 \nFailure to realize timely recovery of YLP FUNGS .............10.-:cssssnsrrscccensnenetnssitinnnnransensetee 19 \n46 Grounded molor vehlees.....uu.u...u.nn \n20 \nun \nOU BE Pe een 21 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..............nenenneen- 21 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........n..en- 21 \nSTHERREPORTENG RES en 22 \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGBBSL\u00c4TION \u201eneues nennen 23 5.0 Implementation of the Parish Development Model ..................u0u0s0000su00onnnneonnnnennennnnesene 23 \nAPPENDIEES \n29 \nu aa \nSuONNSUT 2002 \u00a3002 Hoy4nY JUSWCOjaAeq \u2018jenuepy \u2019jenueyy jesods\u0131q qUSWdo\\|aAaq pny PURUNOSSY DURUNO pue IIWOUDy awaidns DY USWSANION saluaby pue [21905", "metadata": {"headings": [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}, [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE ELITE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 3}}]], "page": 2, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paloig", "metadata": {"headings": [{"headings_0": {"content": "paloig", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE ELITE", "page": 2, "level": 1}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue pue p", "metadata": {"headings": [{"headings_0": {"content": "paloig", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE ELITE", "page": 2, "level": 1}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| [e! pue bujuuelg Ue JUSWULIBADD", "metadata": {"headings": [{"headings_0": {"content": "| [e! pue bujuuelg Ue JUSWULIBADD", "page": 3, "level": 3}}, {"headings_1": {"content": "paloig", "page": 3, "level": 5}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eu", "metadata": {"headings": [{"headings_0": {"content": "eu", "page": 3, "level": 2}}, {"headings_1": {"content": "| [e! pue bujuuelg Ue JUSWULIBADD", "page": 3, "level": 3}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUuswpedsq UONEINPZ INoge] [P1985 \njedistunyy JUSWEModtuy we\u0131borg \"33ueulg \u201cJapuasy [2507 PY JOUPNY Pulnebpng \n07 sdno\u0131g \nJo jo jo Jo pny dy \nNod uawoy ] Po 7 \nJBuonenN JO weiBolg dns YA]", "metadata": {"headings": [{"headings_0": {"content": "eu", "page": 3, "level": 2}}, {"headings_1": {"content": "| [e! pue bujuuelg Ue JUSWULIBADD", "page": 3, "level": 3}}, [{"headings_0": {"content": "eu", "page": 3, "level": 2}}, {"headings_1": {"content": "| [e! pue bujuuelg Ue JUSWULIBADD", "page": 3, "level": 3}}], [{"headings_0": {"content": "eu", "page": 3, "level": 2}}, {"headings_1": {"content": "| [e! pue bujuuelg Ue JUSWULIBADD", "page": 3, "level": 3}}], [{"headings_0": {"content": "eu", "page": 3, "level": 2}}, {"headings_1": {"content": "| [e! pue bujuuelg Ue JUSWULIBADD", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sala.", "metadata": {"headings": [{"headings_0": {"content": "Sala.", "page": 3, "level": 2}}, {"headings_1": {"content": "eu", "page": 3, "level": 2}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SwAUO Soo epue\u00dfn ur yanox yanoy", "metadata": {"headings": [{"headings_0": {"content": "Sala.", "page": 3, "level": 2}}, {"headings_1": {"content": "eu", "page": 3, "level": 2}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IY", "metadata": {"headings": [{"headings_0": {"content": "IY", "page": 3, "level": 3}}, {"headings_1": {"content": "Sala.", "page": 3, "level": 2}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "IY", "page": 3, "level": 3}}, {"headings_1": {"content": "Sala.", "page": 3, "level": 2}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IST] JO", "metadata": {"headings": [{"headings_0": {"content": "IST] JO", "page": 3, "level": 2}}, {"headings_1": {"content": "IY", "page": 3, "level": 3}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SOIA IA", "metadata": {"headings": [{"headings_0": {"content": "SOIA IA", "page": 3, "level": 3}}, {"headings_1": {"content": "IST] JO", "page": 3, "level": 2}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nONT : FINANCIAL REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "SOIA IA", "page": 3, "level": 3}}, {"headings_1": {"content": "IST] JO", "page": 3, "level": 2}}, [{"headings_0": {"content": "SOIA IA", "page": 3, "level": 3}}, {"headings_1": {"content": "IST] JO", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], "page": 4, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "THE \nSTATEMENTS OF KIRUHURA DISTRICT LOCAL FOR THE YEAR ENDED 30\"\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kiruhura 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 Kiruhura 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": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kiruhura 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. \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 Kiruhura 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 the District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.30,507,548,181 out of which UGX.29,030,414,650 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget [gas Tier % funding UGX", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "metadata": {"headings": [{"headings_0": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Recurrent (Non-wage)", "metadata": {"headings": [{"headings_0": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,8: 812,66 697,525", "metadata": {"headings": [{"headings_0": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,12 507, 127,756,580 548 4,927, 4 756, 96% \n75% 548,53 533, =! a 85% 3 Development", "metadata": {"headings": [{"headings_0": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}, [{"headings_0": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "metadata": {"headings": [{"headings_0": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}, {"headings_1": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \nOut of the total warrants of UGX.29,030,414,650, I reviewed expenditure on activities/outputs worth UGX.22,856,376,995 (79%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}, {"headings_1": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, [{"headings_0": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}, {"headings_1": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| SN Details", "metadata": {"headings": [{"headings_0": {"content": "| SN Details", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aa expenditure Cumulative Actual Cumulative \\| (UGX) expenditure out of total \nwarrants", "metadata": {"headings": [{"headings_0": {"content": "| SN Details", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "| SN Details", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L,", "metadata": {"headings": [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wage expenditure 17,127,339,641 17,127,339,641 59% \n2 PDM expenditure audited 56,031,716 17,183,371,357 59% 3 Education grant - Formerly SFG \n475,833,398 17,659,204,755 61% 4 Micro-scale irrigation of projects 216,205,103 17,875,409,858 62% ie UGIFT (Infrastructure) 3,184,218,516 21,059,628,374 73% \\| 6 Water development grant (Piped water, 664,359,677 21,723,988,051 75% and Rural water and Sanitation grant) \\_\\| \n7 URF Road rehabilitation maintenance \nar \u2014 22,290,182,523 va DDEG 514,125,327 \\_22,856,376,995 79% \\| Total of the utilised warrants audited 22,856,376,995 \n1", "metadata": {"headings": [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}, [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}], [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L_", "metadata": {"headings": [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.29,030,414,650 in the financial year 2022/2023, \nNo Observation Recommendation. - \nSource Approved Actual Variance collections. budget \u2018UGX\u2019 Collections \u2018UGX\u2019 \n\u2018UGX\u2019 \nTax Revenues 523,596,700 266,100,942 257,495,758 \nNon-Tax 728,236,300 372,247,977 355,988,323 Revenues \nTotal Revenue 1,251,833,000 638,348,919 613,484,081 \nThe District collected revenue from LST, rent and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \nActivity \nPurpose of the Budget Amount un-implemented \nactivities \n000014- Motor vehicle To ease movement 100,000,000 Administrative acquisition for supervision and \nand Support monitoring \nService \nLocal revenue To transfer local To improve service \n513,484,081 to \nLLGs revenue to LLGs delivery transferred \nThe under collection of local revenue was attributed to the following; \nSlow recovery of the economy from the COVID 19 effects which has e \naffected collections from trading licenses. Failure to revalue properties for property tax. e \nThe Accounting Officer explained that a number of steps had been taken up to improve revenue collection such as; enrolling on IRAS which will lead to improvement of local Revenue collection, the district also improved vigilance in controlling foot and mouth disease that affect the markets, Furthermore, revenue mobilization meetings had been intensified, training of revenue focal persons and advertisement of revenue sources. \n1.2 Performance of GOU Warrants \nObservation \nRecommendation mobilization & \nmind-set change \nTourism 4,000,000 4,000,000 \nDevelopment \nDigital 8,600,000 8,600,000 100 Transformation \nAgro- 1,749,653,498 1,744,653,498 5,000,000 \nIndustrialization \nNatural Resources, 1,231,057,777 1,231,057,777 \nEnvironment. \nClimate change \nPrivate sector 8,905,762 8,905,762 100 \nDevelopment \nDevelopment plan 435,191,445 435,191,445 100 \nImplementation \nSustainable 232,198,234 232,198,234 100 \nurbanization and \nhousing \nPublic sector 4,778 ,863,714 4,773,180,770 5,682,944 \ntransformation \nIntegrated 302,220,190 257,607,295 44,612,895 85 \ntransport \ninfrastructure and \nservices \n28,650,744,436 28,215,734,235 435,010,201 98 \nSource: Detailed Budget analysis report from IFMS \nThe UGX.435,010,201 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Program Amount not Activities not Purpose and me warranted /partially impact of the implemented unimplement ed activity \n1 Communit 223,820,523 Transfers to To improve the other", "metadata": {"headings": [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}, [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community\u2019s", "metadata": {"headings": [{"headings_0": {"content": "community\u2019s", "page": 7, "level": 2}}, {"headings_1": {"content": "L_", "page": 5, "level": 2}}], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilizati government understanding on & units. of council and mind-set Members of change parliament and bridge the \n\\|", "metadata": {"headings": [{"headings_0": {"content": "community\u2019s", "page": 7, "level": 2}}, {"headings_1": {"content": "L_", "page": 5, "level": 2}}], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expectations", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "gap. \n2 Governan 137,047,434 Transfers to Poor service ce & \nother \ndelivery to the Security \ngovernment people due to reduced", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}, [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Observation -Recommendation mn \n8", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], "page": 8, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \ncapital work and Maintenance- \nTransport", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}, [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}]], "page": 8, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 8, "level": 3}}, {"headings_1": {"content": "expectations", "page": 7, "level": 2}}], "page": 8, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "application", "metadata": {"headings": [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Part A of the performance contract for Accounting Officers outlines the core parameters \nof performance requirements against which their performance should be indicators \nin assessed in regard to achievement of planned results. This requires the quantification. \nIn Accounting Officer to be assessed on the extent to which annual key addition, \nthe performance indicators and targets are achieved for key projects and/or Accounting Officer programs. should engage MoFPED to include I reviewed the approved work plan and sampled 7 outputs with a total of 22 the \nmissing activities. I noted the following; \nparameters in the system for effective e 6 outputs with 19 activities had clear performance indicators and planning. \ntargets. \ni outputs with 3 activities did not have clear performance indicators \ne \nand targets as summarized in the table below and detailed in table \nbelow \nTable showing output and activities with no clear performance indicators and targets \nAudit \nAudit commen \nActivitie \ncomme ton \ns nt on indicato See \ntargets rs \nConstruct \nion of \nstaff \nhouses at \nRwabarat \na HC III \nNo \nConstruct perfoman No 1,472,799,3 ion of ce targets 39 \nstaff \nindicators set houses at \nset \nRwetamu \nHC III \nSupply of \nmedical", "metadata": {"headings": [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}, [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}]], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipme", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt \nObservation \\* Recommendation \" \nUGX.1,112,388,696 were fully implemented as shown in Appendix to address the \\|", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}, [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. challenges that may hinder completion of e One (1) output with three (3) activities worth UGX.2,534,832,552 was the project in the partially implemented. Appendix 3 (a). \nplanned time and ensure their full Table showing performance indicators and targets \nimplementation. Categor No. of \\| No of \\| No. of No of No of Expenditure \ny of outpu activi \nactiviti activities Amount (UGX) In addition, I advised outputs ts ties in Activiti es not \nthe Accounting Officer asses the es fully partiall impleme \nto close sed outpu implem y nted", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], "page": 11, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ensure \nts ented implem \nmonitoring En of the ented projects being implemented.. \nFully 5 16 16 0 0 1,112,388,696 \nimplemen \nted \noutputs \nPartially 1 3 0 3 0 2,534,832,552 implemen \nted \noutputs \nTotal 6 19 16 3 hb 0 3,647,221,248 I \\| 1 \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities.; \nConstruction of lake Mburo high school e \nConstruction of Karo high school e \nDistrict roads maintained under periodic mechanized maintenance e \nThe Accounting Officer explained that the project was for a duration of 18 months and was still on going. \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: \nNo. Progra- - Activity... Total \nPictorial - \nSummary of Audit mme details expenditure evidence findings conclusion (UGX) \u2018Bns (Time,", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}, [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "Equipme", "page": 10, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionalit", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y)", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "transpo under A bebe substantially rt Periodic i? completed \u00bb \ninfrastr Mechanize RER but cracks \\| \n\\| \nucture d ( were and maintenan beginning to services ce \n4 \\| develop in DEREN sections of Kibega - No the road. Ngiira-", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}, [{"headings_0": {"content": "y)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ire", "metadata": {"headings": [{"headings_0": {"content": "ire", "page": 12, "level": 3}}, {"headings_1": {"content": "y)", "page": 12, "level": 2}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanyanya \nBei", "metadata": {"headings": [{"headings_0": {"content": "ire", "page": 12, "level": 3}}, {"headings_1": {"content": "y)", "page": 12, "level": 2}}, [{"headings_0": {"content": "ire", "page": 12, "level": 3}}, {"headings_1": {"content": "y)", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Road(21.2", "metadata": {"headings": [{"headings_0": {"content": "Road(21.2", "page": 12, "level": 3}}, {"headings_1": {"content": "ire", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bite", "metadata": {"headings": [{"headings_0": {"content": "bite", "page": 12, "level": 5}}, {"headings_1": {"content": "Road(21.2", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Km)", "metadata": {"headings": [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanyaryer 17,869,512 \nAt the time of The quality of u- \nRwamuran \n\u201e\\| \ninspection, the road was works were not satisfactory da Rd \n4..! substantially given that completed cracks were but cracks already \nwere developing in beginning to sections of the develop in road \nsections of \nthe road. \n\\| Water \nclogging on \nthe road sides \nneeding \nculverts. \n12 culverts 40,432,090 \nAt the time of The quality of installed \ninspection, the culverts was works were satisfactory. \n\\| \n\\| substantially \ncompleted. \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}, [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "116,725,426", "metadata": {"headings": [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the \nOfficer to install culverts on sections of the road to \npersistent 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; \nThe District had a wage budget of UGX.16,510,073,949, out of which UGX.15,711,004,993 was utilised for the period under review. Below is a summary of the key findings er from the special =", "metadata": {"headings": [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}, [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audit;", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], "page": 13, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \\| Observation \nRecommendation \\| \n2.1 Utilization of the Wage Budget \n\\| The District Local Government had an approved wage budget of \nUGX.12,626,439,657, and obtained supplementary funding of UGX.3,883,634,292 I advised the Accounting resulting into a revised wage budget of UGX.16,510,073,949. UGX.16,231,263,944 Officer to ensure that the (98%) was warranted resulting into unwarranted funds of UGX.278,810,005 (2%). \naffected activity is rolled over for revoting with MoFPED in the subsequent year. \nOut of the total warrants, UGX.15,711,004,993 was utilized by the District resulting \nin un-utilized warrants of UGX.520,258,951 representing utilization of 97% as \nsummarized in the table below; \nApprov Supple Revised Warran Payments Unspent ed mentar Budget ts (UGX) Balance Budget y (UGX) (UGX) (UGX) \n(UGX) (UGX \n12,626,4 3,883,63 16,510,0 16,231,2 15,711,004,993 520,258,951 39,657 4,292 73,949 63,944 \nDetails in Appendix 4. \nFrom the analysis, I noted that; \ne There was an \nbe made by management so as to have them access A total of 1,172 (97%) employees appeared for the validation exercise and the payroll. \npresented all the pre-requisite documents to confirm their existence and \nregularity of recruitment. \nA total of 34 (3%) employees on the payroll did not appear for the validation and were categorised as follows; \n26 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \n8 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \n4 individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that some of the verified individuals not on the District\u2019s payroll were new recruits who had recently been appointed and others could not access because of a system issue.", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details \nA total of 123 employees on the payroll had inconsistencies in their dates of birth, \ncaptured in the payroll and data captured by NIRA on the National IDs. The I advised the Accounting information is critical in the identification of an individual. \nOfficer to engage the affected staff and ensure Inconsistent information undermines the integrity of the District\u2019s records and may that employee records are complicate the employee service history and retirement procedures. Where the duly updated and brought errors in dates of birth increase the length of service, it may lead to the irregular to the attention of the extension of employee service. \nMinistry of Public Service within a specified timeline The Accounting Officer explained that these inconsistences originated from the for appropriate action. documents used to access payroll before introduction of National IDs. However, \nthey had embarked on the process of updating dates of birth captured in the \nIntegrated Personnel and Payroll System (IPPS) with those captured by NIRA. \nd) \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of the payroll \nincluding planning, budgeting and payments for the period of four years I advised the Accounting (2019/2020-2022/2023). \nOfficer to take the \nthey are based- on individual appointment d) Over-remittance of UGX.3,531,217 and under-remittance of UGX.85,886 of \nanniversaries. non-statutory deductions were made by the entity during the period. \ne Ensure, overpaid amounts \nare recovered", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 14, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "from beneficiaries, while The Accounting Officer explained that the under payments of PAYE and LST are \nunderpayments should from staff who exited service, through abscondment, death, resignation or \nbe budgeted for and retirement, and their names not being removed from the payroll immediately \npaid. \nbecause of system issues however their salaries and deductions were pended on \nEnsure timely e \nIFMS while their records still appeared on payroll on those particular months. So \nreconciliation of the there was no actual under payment. \namounts before effecting payments. In addition, the amounts over remitted should The Accounting Officer also explained that the under payments of Non Statutory \n\u2014 \nbe followed up with a deductions are from staff who exited service, through abscondment, death, \nview of recovery. resignation or retirement, and their \nnames \nnot being removed from the payroll \ne Should put in place immediately because of system issues however their \nsalaries and deductions were \ncontrols to ensure that pended on IFMS while their records still appeared payroll those particular \non \non \nnon-statutory \nmonths. So there was no actual underpayment. \ndeductions are always accurately computed and promptly paid as per the payroll register. Besides, the amounts over remitted should be followed up with a view of recovery. \ne) \nReview of the District Staff Establishment \nDuring the audit, I undertook procedures to review the completeness and \nrelevancy of the entity establishment and noted that; \nThe Accounting Officer; \ni. \nOut of 508 approved positions, a total of 253 positions were filled leaving Was advised to re-assess a gap of 255 vacant positions. \nthe District's establishment and liaise with the responsible stakeholders with a view to mobilizing il. \nThe entity did not have an approved and costed staff establishment for resources to fill critical primary, secondary and tertiary institutions while the staff structure for positions to enhance health facilities issued by Ministry of Health was not incorporated into the \nservice delivery, and district approved structure. \nengage \nrelevant stakeholders to develop and implement a costed", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 15, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- year -ended: 30\" June 2023, there was a change in the Accounting -policy- on: Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], "page": 16, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter. OTHER MATTER \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 16, "document_name": "Kiruhura 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": "audit;", "page": 13, "level": 1}}], "page": 16, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nThe District budgeted and received UGX.664,359,677(100%) for the financial year 2022/23. All received funds were spent by the District. \nI designed audit procedures to assess whether the utilization of the District Water--- Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}]], "page": 16, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the program funds were received during the year and spent in line with the District strategic goals. \nAll the 3 projects implemented were in the approved work plan with proof of land e \nownership or consent for the use of land. \ne Procurement of the projects was done in line with the procurement regulations and guidelines. \no All the 3 projects had their designs approved by the Ministry of Water and Environment. \noe A review of payment vouchers revealed that all payments were properly accounted for. \noc All the implemented projects and noted that the projects had been recorded in the asset register of the District. \noe According to the annual work plan/situation report, all water facilities were functioning. \ne The District had water quality testing kits which were used to test the quality of water from different sources. \n\u00b0 The installations had functional water user committees to ensure local ownership and long term usage of the facilities \n4.1.2 Areas of Improvement \nI noted the following areas where the District needed improvement; \n4.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \nThe proposed investments are derived from the approved LG Development Plan. \u00b0 \noe For the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \nThe indicative list of capital investments and other development activities to be oe \nfunded. \nSN Category, Sub County/Town Budget Ranking based on Rank... JL. . \nCouncil Name Amount need interpretation \\| Sub County with most \\| Kashongi SC \n185,231,097 Least needy by allocation \nSub County with least Rwetamu SC \n36,000,000 Most needy by allocation \n3 Sub County with no Kitura SC \n273,576,694 \nallocation \nb) Two ongoing UGFIT projects (seed schools) had not been provided with water sources that were accessible by the local community. This resulted denying the community with availability of water. Details are in Appendix 6 \nThe Accounting Officer explained that the projects that had been provided with a water source were still under construction. The sector was also planning for provision of water to these projects in the next financial year 2024/25 when construction will have been completed.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to have special consideration for seed schools as per the guidelines and install the water source immediately after the completion of the schools. \n4.1.2.2 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no 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 o \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nRecommendation -\u2014 s \n- \nI advised the Accounting Officer put in place measures to ensure that the water quality is up to the required standard for human consumption. The number of water sources tested should be increased because of the high rate of failing the suitability test. \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT Program \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKiruhura District received UGX.3,184,218,516, out of UGX.3,184,218,516 budgeted to the implement the programme. The following activities were undertaken; \nSN Activity Planned Actual E quantity uanti EDUCATION. \nConstruction of Lake Mburo SS", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bele 1", "metadata": {"headings": [{"headings_0": {"content": "Bele 1", "page": 19, "level": 4}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b Construction of Karo High School", "metadata": {"headings": [{"headings_0": {"content": "Bele 1", "page": 19, "level": 4}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "re", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 19, "level": 3}}, {"headings_1": {"content": "Bele 1", "page": 19, "level": 4}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 HEALTH \nConstruction of staff houses at Rwabarata HC III = Construction of staff houses at Rwetamu HC III", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 19, "level": 3}}, {"headings_1": {"content": "Bele 1", "page": 19, "level": 4}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bel}", "metadata": {"headings": [{"headings_0": {"content": "Bel}", "page": 19, "level": 1}}, {"headings_1": {"content": "re", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IN Supply of medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "Bel}", "page": 19, "level": 1}}, {"headings_1": {"content": "re", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| He", "metadata": {"headings": [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Upgrade for rwentamu and rwabarata HC II to HC III \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \noc All 6 implemented activities were budgeted for. \ne All the funds received were utilised in accordance with the procuerment", "metadata": {"headings": [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}, [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}], [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}], [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Review of the projects revealed that the procurement involved the Ministry of Health which approved the projects hence no need for no objection. \ne I observed that the District had land titles for land on which the UGIFT \nProject Contract Start date End date Photo \nInspection \u00ab\\| \n.\\| \nAmount \nremarks Supply of 315,978,325 30/09/2022 30/01/2023 \nIdle medical medical \n\\| equipment filled equipment", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}, [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "in one health Centre. Nshwere Health Centre III. This possess risk of loss due Z\u00e9iVz=\\* to poor storage. \\| \nTotal 315,978,325 \\| \\| \\| Non-utilisation of infrastructure and equipment implies that programs objectives of improving health and education services were not achieved. \nThe Accounting Officer explained that the equipment\u2019s were brought before the completion of the health units of Rwabarata and Rwetamu. However, the construction was almost complete for the equipment\u2019s to be utilised. The equipment at Nshwere HC111 was put to use, and that the balance of equipment at Nshwere would be allocated to other deserving units in the district. \nRecommendation \nI advised the Accounting Officer to transfer the equipment to other health centres which may be in need for the same. \n4.3 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.475,833,398 for the construction of; three (3) classroom blocks, maintenance of DEOs office, and supply of 200 seater desks to 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: \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the UGX.475,833,398 released and received by the District had been spent by the end of the year. \noe The District maintained an \nasset \nof education facilities and", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}, [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}]], "page": 20, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kiruhura District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKiruhura District received all the funds it had budgeted for worth UGX.216,205,103, to implement the following activities; \nSN Category Activity Planned Actual quantity uantity \n1 Capital Development (micro scale Installation of irrigation equipment 2 \n2 \n\\| irrigation equipment) \\_ \u2014\\_ 1 2 Complementary services Training of farmers 4 4 \nSetting up demo farms 2 2 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], "page": 21, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit. \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category. \ne Expenditure was incurred only on eligible activities. \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required. \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties. \ne A review of the procurements undertaken revealed that the district complied with", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -The approved farmer deposits the co-payment to the LG-Genera! Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. \nThe selection of the irrigation equipment supplier should be based on the lowest o \npriced technically responsive bid. \nThe supplier shall carry out service and maintenance during the warranty period o \nand offer technical training & support to the farmer.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nI reviewed the implementation of the Micro Irrigation Program and noted that UGX.81,400,000 was collected from 76 farmers. Audit further revealed that out of the co-payment funds collected of UGX.81,400,000 but had not been transferred to TSA account. \nAs a result of the shortcomings, the purpose for which the funds were disbursed was not achieved and this could result into poor implementation of the program. \nThe Accounting Officer explained that co-founding money under microscale irrigation program was a commitment of the individual farmer, however the implementation was delayed because there were no IPFS for the program therefore the funds could not be transferred before the counter funding for development was released. \nThe Accounting Officer further explained that according to the contract, the service provider is supposed to carry out farmer training and consultations for the next 24 months (2 years) which is still on going.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}]], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to transfer the collected co-funding money to the TSA account and also follow up to ensure that the training of the farmers is carried out at the demonstration sites. \n4.5 \nFailure to realize timely recovery of YLP Funds \nChapter 6 of the YLP document states that the Youth Grants under YLP will be administered as Interest-free Revolving Funds to ensure sustainability of the Programme. The grace period and repayment period will depend on the nature of the enterprise. Any repayment that goes beyond one year will attract a Service fee of 5% to cater for inflation. Overall, the Principal and Service fee will be paid within a period not exceeding 3 years. \nThe district had made a total disbursement of UGX.798,429,500 by June 2021 over a", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- PROJECT NAME \n- \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAMOUNT RECOVE BALANCE --- -7O- \u00abBE DISBURSED RED RECOVERED (Exclusive Interest accrued \nAKAYANJ KIGARAMA YOUTH BULL FATENING 12,000,000 \n12,000,000 A \nGROUP \nKANYARY KANYARYARU YOUTH BULL 12,500,000 \n12,500,000 ARU FATTENING GROUP \nKINONI KAGANDO YOUTH BRICK LAYING 7,500,000 \n7,500,000 GROUP \nRWESHE RWESHENDE YOUTH BULL FATT 8,500,000 \n8,500,000 NDE \n40,500,000 Total \nThis was attributed to failure by management to sensitize the groups on how and when to make their repayments as observed during interviews with the group", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "members.", "metadata": {"headings": [{"headings_0": {"content": "members.", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to repay in a timely manner implies that other eligible groups are unable to access the funds since this is a revolving fund as evidenced by lack of funding in the current financial year. \nThe Accounting Officer explained that some YLP groups had not paid back YLP funds fully, and a few of the groups had also gone beyond the 4 years\u2019 mandatory period. However, this had been attributed to majorly covid-19, Foot and Mouth Disease which led to closure of markets for livestock and livestock related products as well as inadequate funding to facilitate monitoring and follow-up.", "metadata": {"headings": [{"headings_0": {"content": "members.", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "members.", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up the individual groups to ensure compliance with their repayment schedules and also reflect the 5% service fee on unpaid monies to enable other Youths benefit from the program. \n4.6 Grounded motor vehicles \nParagraph 2.3.1.2 of the Local Government Financial and Accounting Manual 2007 require fixed assets to be properly maintained through an organized system of planned preventative maintenance. \nOn the contrary, audit inspections of the district assets revealed that some of the motor vehicles were grounded as shown below; \nThis was attributed to failure by-management to take action on assets wasting at the various district premises resulting in their further deterioration and vandalism. \nThe Accounting Officer explained that major repairs of road equipment was the mandate of regional mechanical work shop of Mbarara, as the District did not have a budget line to undertake major repairs of graders and tractors, which was non- committal on the issue.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the vehicles are repaired or disposed of to prevent their further loss in value. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kiruhura District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn \nthe financial statements, the Accounting Officer is responsible for assessing the \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. \noc Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District Local Government internal control. \n\u00b0 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. \noe Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District Local Government's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District Local Government to fail to deliver its mandate. \ne Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI 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. \nI 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. \nFrom 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}]], "page": 25, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 25, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n5.0 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\u2019s 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; \n5.1.1 Funding of PDM Activities in the District \nI observed that the HLG Core Implementation team was~fully- constituted as per the", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 26, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 27, "level": 1}}, {"headings_1": {"content": "and", "page": 25, "level": 3}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Roads Committee was fully constituted. \nI reviewed the operations of 10 PDCs and noted that the PDCs was fully constituted as per the guideline, the PDCs held quarterly meetings, they prepared parish priorities and action plans for the FY 2022/2023 and prepared quarterly performance", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 27, "level": 1}}, {"headings_1": {"content": "and", "page": 25, "level": 3}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 27, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that; The training of trainers (Core Implementation team) was carried out and the consolidated report was prepared and submitted to the PDM National", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 27, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that the training of local experts was carried out between 02/06/2022- 6/06/2022 \nI observed that in 56 Parishes, training of households and enterprise group leaders was Carried out. \nOut of a sample of 10, the SACCOs were registered under the Cooperative Societies Act. \nUGX.1,153,000,000 was transferred to 10 out of the 10 sampled SACCOs with signed PRF financing agreements. \nAll SACCOs were included in the attestation form. \nI sampled 10 SACCOs within the entity and noted that; 10 SACCOs did hold a general meeting, in 10 SACCOs, a leadership vetting committee was elected and inaugurated, 10 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved, 10 PDM SACCOs did have training of the PDM SACCO members during the meeting. See Appendix 10 \nThe SACCOs had PDM member registers and were updated. \nThere was no diversion of the PDM money. \nA sample of 10 PDM SACCOs accounted for the PRF of UGX.214,000,000 of the total amount disbursed. \n5.1.3 Areas of Improvement \nT noted the following areas were the District need improvement; \n5.1.4 Low Disbursement 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. \nRecommendation - Fe ee I advised the Accounting Officer to fast track the disbursement of money to the beneficiaries. \n5.1.4.1 Review of the Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}, [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], "page": 28, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. \noe The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \no The Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \no The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \ne The Production subcommittee 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 oe \nthat PDM 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; \nes: Sh ahs) a ones \u00ab\\| development plan \neen. =", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}]], "page": 28, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\| SACCO Committees 10 sampled SACCOs did not have functional I advised the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], "page": 29, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "require that;", "page": 28, "level": 1}}], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the PDM Secretariat for redress.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "require that;", "page": 28, "level": 1}}], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORy", "metadata": {"headings": [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAPPENDICES \nAppendix 1: Performance of local revenue \nN Source Approved Actual Variance Reasons for under/over o budget Collections collection Tax Revenues \nTax \n2 Land fees \n194,000,000 33,109,630 160,890,370 Outbreak of Foot and Mouth Disease led to the closure of markets and this affected the incomes of tax payers and therefore applicants for land title processing was affected 3 Business Licenses 116,597,855 25,032,108 91,565,747 Lack of enforcement due to understaffing, \npolitical interference, lack of sensitization on taxes collected by different bodies \n4 Other tax \n142,913,000 137,873,359 revenues \nNon-Tax Revenues \neg URA \n5,039,641 Outbreak of Foot and Mouth Disease led to the closure of markets and this affected the incomes of tax payers which led to poor performance. \n155,893,318 155,893,518 200) sd", "metadata": {"headings": [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}, [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Administrative", "metadata": {"headings": [{"headings_0": {"content": "| Administrative", "page": 32, "level": 1}}, {"headings_1": {"content": "ORy", "page": 31, "level": 2}}], "page": 32, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[oo", "metadata": {"headings": [{"headings_0": {"content": "[oo", "page": 35, "level": 2}}, {"headings_1": {"content": "| Administrative", "page": 32, "level": 1}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TAP", "metadata": {"headings": [{"headings_0": {"content": "TAP", "page": 35, "level": 1}}, {"headings_1": {"content": "[oo", "page": 35, "level": 2}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[6 [Kanyaryeru \\| [77 ML [7 [Sanaa oz", "metadata": {"headings": [{"headings_0": {"content": "TAP", "page": 35, "level": 1}}, {"headings_1": {"content": "[oo", "page": 35, "level": 2}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[8 Nyakashashara [60 [59 TP |", "metadata": {"headings": [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[9 [Kashongi [oo fsa CSC 185,234,097 nn [10 [Kitura \n\\| TE mul HE \nAppendix 6; UGIFT projects without water source S/N UGIFT Project Community \nManagement response source (name) and Conclusion \nplace accessibility to \nand water s status \nstatus \nEDUCATION. \nConstruction of None \nStiil under construction, Lake Mburo SS", "metadata": {"headings": [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}, [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "placed", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water will be provided after construction is \nConstruction of Karo \nNo water source Stiil under construction, High School \nplaced water will be provided after construction is \nAppendix 7; Safety/suitability of water sources Water Source/ Project ate \n[6 borehole Existing \nTest Status \nTested \nSuccessful Tested \nTested \n[8 Rwabigyemanodam \\|EitindD\u2014 \\|Tested Unsucesfull Appendix 8; Low recovery of YLP funds \n\u00b0 SUB COUNTY NAME OF GROUP KIRUHURA YOUTH ALIVE BULL \nAMOUNT AMOUNT \nRECEIVED RECOVERED BALANCE \nKIRUHURA T/C FATTENINGGROUP 9,700,000 4600000 5,100,000 \n2 KIRUHURA T/C FATTENING 9,770,000 4000000 5,770,000 \nee \n000\u2019005\u2019S 0000009 000\u00b000S\u2019TT ONIaVaA LVOI HLNOA AVHISVANVA \\| VONNHSNEN 25 O0O0000TT 000\u2019000'TT \n2 \nNOISSIW 3181SOd HLNOA WIVMW \\| VONNHSNAY TS 000\u2019000\u20199 0000009 000\u2019000\u20192T SNINALLVS TING HLNOA IDVLISAM VONNAHSNEN 05 009\u2019T89\u20199 O0b899E 000\u20190SE\u20190T L1VW4 TINE HLNOA 8 SLALVy VONAHSNAN 000'809'2 000E90E 000'T29\u20190T L1v4 T1Nd HLNOA OaWVAVHNE VONNAHSNAN 009'ZT8\u2019b 00SZ0ES 000\u2019SZT\u2019OT ONINALVS TINE HLNOA V SLALVy VONNHSNAY 000\u201900S\u20180T 0000007 000\u201900S\u20192T NOILVIDOSSV NWV LAMY ONINALLVA TINE HLNOA VOVAVIVAN \nLSSYLNI ON 000\u20190\u00a28\u2019TT NOLLVIDOSSV NWVLAMY ONINALLVA TINE HLNOA VeNENCvv \n000\u201900S\u2019\u00a2 0000758 000\u2019020'ZT ONINALLVS TING HLNOA VSALINVY NWVLAMY 000\u2019000'9 0000005 000\u2019000\u2019TT dNOud ONINALLVS TIN V VONVS \nTIONNOD NMOL VONVS 000\u2019P0E\"Z \n000961 000 005 Z dNOwd JDNGOUd HLNOA 8 VONVS \nTWONNOD \n000\u2019055\u20198 00005S/T 000\u201900\u20ac\u20190T \nNMOL VONVS dnoud TINE 8 VONVS \nWONNOD NMOL VONVS 000\u2019550\u20199 O00SP6E 000\u2018000'0T dNOwD TIN HLNOA SLVANWIV TIONNOD OF NMOL VONVS 000'029'Zb- 000029bS 000\u2019000\u20192T ONINALLVS TINE HLOA ALVOVAVY \nTTONNOD NMOL VONVS 000\u2019Eb0'Z 000SE0E 000\u201987.0\u20190T dNOwdD ONINALLVS TING VYNLN TONNOD NMOL VONVS 000\u20190S2'Z 0000StT 000\u00b0002\u20198 dNOud SINISLLV4 TINE VODA \n000\u20190bb\u2019E 0000959 000\u2019000\u20190T dNOUS F13UINOD \u20ac VONVS WONNOD NMOL VONVS 000\u2019000\u20199 0000007 000 000 8 SINALLVA TINA NOISIA VNISNWOMY \nINONDI 000\u2019005\u00b0Z \n0 000\u201900S\u2019Z dNOUYS ONIAVI YON HLNOA OGNVOY \nINONDI \nAWLL NI 000000TT 000\u2019000\u2019TT \nAFUIAOIIA \nalvd \nISSYSLNI \nON \nONINALV INONIM TIN LNAWdOTSARC GSLINN INONIF \nJWLL NI 0000z8TT 000\u20190z8\u2019TT NOLLVIDOSSY INONDI AFUIJAOIIA \nSNINALV4 TI1N8 H.LNOA VENEWNCYV \naAlvd \nLSIU3LNI \nON \n000\u2019008\u2019\u20ac 0000258 000\u2019020\u2019ZT ONINSLLV4 TING HLNOA VSINY \nINONN TE 000\u20190\u20ac2\u20198 0000/r 000\u2019002\u20198 HLNOA INONIX 0\u20ac SYITI3S ANV SU3ANG IINAOAd INONIN \n000\u2019568\u20199 000009\u20ac 000\u2019S6h\u20190T SNIN3LV4 HLNOA VNISNWOMA INONDI 62 000\u2019008\u00b0Z 000007 000\u2019000\u20198 SNIN3LLV4 T1N8 HLNOA F3809NVMIYN ISNOHSWN 000\u20190S\u20ac\u2019T 0000ST0T 000\u2019009\u2019TT SNINALLV4 TINE HLNOATVUIWYNVAG IDNOHSYM ZZ", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 00000TZT 000\u201900T\u2019ZT dnoud IDNOHSW 92 ONINALLW4 TING HLNOA T IZOMY", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], "page": 36, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u201c\\_53\\_\\| KENSHUNGA MIRAMA YOUTH\u2019 BODA BODA \\* 12,500,000 7540000 4,960,000 54 KENSHUNGA RWEPONGO YOUTH DEVELOPMENT 10,308,000 5655000 4,653,000 55 NYAKASHSHARA BIJUBWE TUKWATANISE YOUTH 11,000,000 11000000 \n= \n\\| 56 NYAKASHSHARA KAMARYA YOUTH BULL FATT \n11,000,000 11000000 \n= \n57\\_\\| NYAKASHSHARA KATOOMA YOUTH GROUP 12,000,000 12000000 \\| = 58 NYAKASHASHARA AKASHENSHERO YOUTH BULL FATT 11,480,000 11480000 \n59 NYAKASHASHARA AKASHESHERO ELITE GOAT REARING 11,000,000 11000000 \n60 NYAKASHASHARA RWETURU YOUTH GOAT REARING \n12,000,000 12000000 \na \n61\\_\\| NYAKASHASHARA KAMARYA 2 YOUTH BULL FATTENING 12,500,000 3125000 \n9,375,000 62 NYAKASHASHARA KARENGO YOUTH BULL FATTENING 12,500,000 8000000 4,500,000 63\\_\\| NYAKASHASHARA NSIKIZI YOUTH COW FATT \n8,000,000 7100000 900,000 64 NYAKASHASHARA NYANGA YOUTH BULL FATT 8,000,000", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}]], "page": 37, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ana", "metadata": {"headings": [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}], "page": 37, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "65 NYAKASHASHARA u AKASHENSHERO YOUTH BODABODA 12,500,000 4300000 \n8,200,000 \n66 NYAKASHASHARA KYEERA YOUTH BULL FATT \n8,000,000 3000000 5,000,000 67 KITURA \nKITURA YOUTH BULL FATT GROUP 11,800,000 3406000 \n8,394,000 68 KITUURA \\| K\u0131TuRA YOUTH TAIRORING GROUP 11,275,000 8992000 2,283,000 \\| 69 KITURA RWEMAMBA BODA BODA 11,850,000 300000 11,550,000 KITURA \nBWEEZA YOTH BULL FATT GROUP 11,000,000 6200000 \n4,800,000 71\\_\\| KITURA \nRWOBUHURA 2YOUTH PRODUCE 8,000,000 6700000 \n72 RWESHENDE RWESHENDE YOUTH BULL FATT 8,500,000 0 \n8,500,000 SANGA TOWN \n73 COUNCIL \nRWEBARATA YOUTH TENT CHAIRS 11,780,000 9170000 2,610,000 SANGA TOWN \n74 COUNCIL RWAMUHUKU YOUTH ACHIEVERS 10,000,000 900000 9,100,000 SANGA TOWN \n75\\_\\| COUNCIL NYAKIGANDO YOUTH POULTY GROUP 10,000,000 \n10,000,000 \n798,429,50 508,096,55 290,332,95 TOTAL 0 0 0", "metadata": {"headings": [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}, [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}], [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}]], "page": 37, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 9; Low disbursement of PRF", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Vote Parish Name Name of Opening Total Receipts Closing Total Total Name \nSACCO Account (Credits) Account payments Disbursements balance Balance (Loans) (A) (B) (\u00a9 Sa (E)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiruhura Nshwerepango Nshwerepango 0 100,000,000 25,000,000 25,000,000 \n0 75,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kiruhura Mugore Mugore SACCO 0 100,000,000 75,000,000 25,000,000 25,000,000 \n0", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kiruhura Akatongore Akatongore 0 100,000,000 25,000,000 25,000,000 0 ward Rushere 75,000,000 \n\u0131 SACCO \n\\|\n4. Kiruhura Akayanja Akayanja 0 100,000,000 24,000,000 24,000,000 0 Akayanja \n76,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kiruhura Rwakobo Rwakobo 17,000,000 100,000,000 22,000,000 22,000,000 \n0 Akayanja \n78,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiruhura Nyakumba Nyakumba 100,000,000 17,000,000 17,000,000 0 83,000,000 \nAkayanja\n7. Kiruhura Rwamuranda Rwamuranda 0 100,000,000 18,000,000 18,000,000 \n0 Kanyayeru \n82,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "8. Kiruhura Nombeii Nombeii 0 100,000,000 17,000,000 17,000,000 0 83,000,000 \nAkayanja \n9, Kiruhura Akaku Akaku 0 100,000,000 16,000,000 16,000,000 0 84,000,000 \nKanyaryeru\n9. Kiruhura Nshwerenkye Nshwerenkye 17,000,000 100,000,000 25,000,000 25,000,000 \n.0 ward Rushere 75,000,000 ! \u2018", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAppendix 10; Failure to prepare parish priorities by PDCs \n1,000,000,000 786,000,000 214,000,000 : \nSN Does the membership Were \nof the Parish \nquarterly \nDid the PDC prepare parish Did the PDC prepare \nWere quarterly How much funding was Remarks : priorities and action plans for the parish 5 year plan as performance \nreceived for the PDC \nDevelopment \nmeetings FY 2022/2023 as per Annex 1 stipulated Annex 2 \ncommittee (PDC) \nheld? \nformat of parish priorities of the structure of the parish \ninclude those \nGovernance and Administration plan of the Governance \nstipulated in the \npillar operational manual, Feb. and Administration pillar \nguidelines? 2022? operational manual, Feb. \n2022? \n(Includes LC II \nChairperson, Parish \nChief, Parish \nChairperson of the \n35 \nreports prepared? activities? \nwomen Council, Parish \nChairperson of the youth \nCouncil, Parish \nChairperson of persons \nwith Disability Council, \nChairperson of the ruling \nParty at the Parish, and \nChairperson of older \npersons executive \ncommittee the parish or \nward elected under sec. \n25(4) of the National \nCouncil for older Persons \n\\| Act, 2013) \nYes Yes No No Yes 56,031,716 \n\\_Appendix 11; Non functionality \nof SACCO committees and sub committees \nBusiness \nSupervisory Executive Loan Sub Production sub Marketing sub Development Finance and Rema committee 5 Committee fs committee 4 : \n5 investment \nsub Committee Committee 2 5 sub \nservices \nrks Committee = \nCommittee ; \nIs the Is the Is the Is the Is the Is the Is the Vot commit commit commit commit commit commit commit e Name of nn a 5 tee was IE = tee . tee tee tee tee tee \nNa SACCO operati operati operati operati operati operati Was IE operati \nWas I Was = it Was . if \u2014 : = 5 \nme Constit onal? Constit onal? Constit onal? Constit onal? Constit Constit Constit uted? uted? uted? uted? uted? onal? uted? onal? uted? onal? (yes/N (operat sap (yes/N \u201aer (operat (yes/N (op (operat (yes/N OP (operat (yes/N or (operat (yes/N (operat p (yes/N (op (operat", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. 0\\) 0) 0) 0) 0) or 0) or", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ional or ional or ional or ional or ional or \\|. ional ional Not Not Not Not Not Not Not operati operati operati operati operati operati operati onal) onal) onal onal) onal onal) onal) \nA numbe", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}]], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lh rof !", "metadata": {"headings": [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NOT NOT comnii 1 PDM \nOPERATI NO OPERATI ttees: \nSACCO \nONAL ONAL are not \u00b0 operati \u2014 \nKIGANDO \nKITURA \n2 POM \nSACCO \n36 \nonal \nA \nNOT NOT numbe OPERATI NO OPERATI \nONAL onal TOF commi \nLe \n\"jeuo \nneiado \nJou \nale IVNO \u201cWNO \u201cWNO TWNO NO saan ILVA3dO ILva3dO ON LLVdadO ON LVA3dO ON SIA LivuadO \nIUWWOD LON LON LON LON \nJol \naquunu \nVv \njeuo eiado \noDovS Wad TVNO \nsaa INONDY LLVA3dO \nas MLNWLIWA \nyou WNO \u201cWNO \u201cWNO WNO \nOD9vsS ue \nIVNO IVNO TNO Wad \u00a59 say LLVusadO ILVA3dO ON LLVdadO ON LLVusdO ON tiveado SIA SAA SA \nLON LON LON LON tiyuado tiyuado NAHSNaY IWWLUOD \nIONOONY jo4 \naquunu \nVv \nt \njeuo \nnelado \njou WNO \u201cWWNO oDDvS TWNO \nale \nNO TVNO TVNO Wad san ILvAa3dO \nILva3dO ON ILva3dO ON tiveiado SAA SIA SAA \nLON LON LON ]1W83d0 tiyaado yeNWAWY IWULUOD \nOSOYVMY Jo A \nsqu\u0131nu \nv \n\u201a\u201eleuo \nesado \n. Jou WNO \nWad \\+ ae IWNO TWNO TVNO TVNO LLVuadO ON LLVuadO ON ILva3dO \nSIA SAA Ak VENWAYNV son LON LON LON \nriyeiado tiysado Ou 1UILUOI \nONOHSNY Jo \n, \naquuinu \n7 \nOY \njeuo nesado J0U ale \nsoa] \n8E \n[ a oT es \\| jeuo \nNe\u0131ado \njou \nTNO TVNO NO NO OIIVS we no \u2014 er som Uvaado ON Livuado ON LLvuado ON Livuado ON Sloe SX SIA 01 ON LON LON LON sano epania vonvey, came \nnike \nJol \naquunu \nv \n: \\|eUO", "metadata": {"headings": [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}]], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ur d", "metadata": {"headings": [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODWS \\| mo IVNO 1vNO vNO \nWad LLV\u00a5ad0 ON LLvuado ON Livuado on LLvuado ON no SIA no SA \u2014 sa, \nsoon ON \nano yo ya nwviams 6 Mn LON LON LON Ouv \\| \nJou \nulamong squunu \njeuo \\| IE \nVv + \u2014 esado \nyou \nIm Me N. TIERE fade \noD0vS \nON ON ON on \u201e.,.NO are \\| \u201eNO \\| lg jsaan LON LON ION Livuado LLWuadO LLvuadO NNEWMWAN 1ON \narenes \nJo \nequnu \nv \njeuo", "metadata": {"headings": [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}, [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}]], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e d", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OD9VS \\| TNO TVNO NO IVNO \nWad Livdado ON LivlddO ON LLWuado ON Livuado QS u S3A \u2014 SE sYNO SIA \nsoon LON \nerence eo esas vuvHs \\|Z Re LON LON LON VHSWMWAN Jo \naquunu \nI \nv \namanr\u0131g \n\\| \nAppendix 12; Transfer to Unregistered SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO registered under the \nRemarks Cooperative Societies Act? (Yes/No) \n1 Kiruhura Also BWEEZA KITURA PDM SACCO No \nNot registered \n2 Kiruhura Kigando KIGANDO KITURA PDM SACCO N o \nNot registered \n3 Kiruhura Rushororo RUSHORORO AKAYANJA PDM No \nNot \nregistered 4 Kiruhura Rwakobo RWAKOBO AKAYANJA PDM SACCO No \nNot registered \n5 Kiruhura Rugongi RUGONGI KENSHUNGA PDM SACCO No \nNot registered \n6 Kiruhura KAITANTUREGYE KAITANTUREGYE KINONI PDM SACCO No \nNot registered \n7 Kiruhura BUUBWE BIJUBWE NYAKASHASHARA PDM SACCO No \nNot \nregistered 8 Kiruhura KYAKABUNGA KYAKABUNGA PDM SACCO No \nNot \nregistered 9 Kiruhura BUGWEIRARO BUGWEIRARO RWETAMU PDM SACCO No \nNot \nregistered 10 Kiruhura RWABARATA RWABARATA SANGA PDM SACCO No \nNot \nregistered \nAppendix 13; Failure to be selected through PDMIS \nSN Vote Parish Name of \nName of PRF Was the \nDate loan Loan Amount Were the loan Were they vetted Remarks Name Name SACCO beneficiary beneficiary was \nfrom the obtained \napproved \nbeneficiaries by a village \nselected meeting convened \nthrough the by the enterprise \nPDM PDMIS groups \nenterprise \nL; Kiruhura Nshweren Nshwerenkye Ampaire Lydia Yes 29/05/2023 1,000,000 \nNot selected through kye ward Rushere \nPDMIS \n2s Kiruhura Nshweren Nshwerenkye Nabimanya Yes 30/05/2023 1,000,001 \nNot selected through kye ward Rushere Ruth \nPDMIS \n3, Kiruhura Nshweren Nshwerenkye Yes 31/05/2023 1,000,002 No Yes Not selected through kye ward Rushere Wallen", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}, [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}]], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kiruhura Nshweren Nshwerenkye Natukunda kye ward Rushere Moses", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDMIS \nNo Yes Not selected through PDMIS \n5, Kiruhura Nshweren Nshwerenkye Yes 02/06/2023 1,000,004 No Yes Not selected through kye ward Rushere Margret", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiruhura Mugore Mugore SACCO Kyomugasho Patience", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDMIS \n03/06/2023 1,000,005 No Yes Not selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Kiruhura Mugore Mugore SACCO Tashobya Abel Yes 04/06/2023 1,000,006 No Yes \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "pf", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39 \n", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}, [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}]], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiruhura Mugore Mugore SACCO Abaho Scovia Yes 05/06/2023 1,000,007 No Yes \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| 9. Kiruhura Mugore Mugore SACCO Mudidi Benon Yes 06/06/2023 1,000,008 No Yes \nNot selected through PDMIS \n\\|", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kiruhura Mugore Mugore SACCO Kusasira Paul Yes 07/06/2023 \\| za] No Yes \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 14; Failure to get an Insurance polic \nSN. Vote Name Parish Name \nName of SACCO \nName of PRF Loan If the loan is for a farming Remark beneficiary Amount operation, did the \nborrower obtain an \nagriculture insurance \npolicy under the Uganda \nAgriculture Insurance \\| I Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiruhura Nshwerempango Nshwerepango PDM Musinguzi 1,000,000 No No insurance policy P SACCO edward\n2. Kiruhura Nshwerempango Nshwerepango PDM Mbabazi 1,000,000 No lm insurance policy SACCO Apophia cH\n3. Kiruhura Nshwerempango Nshwerepango PDM Beineomugisha 1,000,000 No No insurance policy SACCO \nKellen\n4. Kiruhura Atakongore ward Akatongore Koburongo 1,000,000 No No insurance policy I Rushere PDM SACCO Mary \n\u00c4 \\| 5. Kiruhura Atakongore ward Akatongore Ainomugisha 1,000,000 No No insurance policy : Rushere PDM SACCO \nJustine\n5. Kiruhura Atakongore ward Akatongore Assimwe 1,000,000 No No insurance policy . Rushere PDM SACCO Ss \nRonard \n7; Kiruhura Atakongore ward Akatongore Nassazi Annet 1,000,000 No No insurance policy \u00b0 Rushere PDM SACCO \nj\n6. Kiruhura Akayanja \nAkayanja PDM Akayanja \nTahamu Yakobo 1,000,000 No No insurance policy t", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kiruhura Akayanja Akayanja PDM Akayanja Rukundo Agnes 1,000,000 No No insurance policy SACCO\n10. Kiruhura Akayanja Akayanja PDM SACCO \netc", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Bapabwiere 1,000,000 No No insurance policy Simeon \n40 \nAl", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}, [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}]], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kiryandongo District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kiryandongo District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..ad59d18b57d36197cf67cbf45f63a4b0ff1e9a36 --- /dev/null +++ b/reports/chunks/Kiryandongo District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "( INA Gees \\| \nsont \n= va A \n\\\\ \nCy UGANDA THE REPUBLIC OF \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIRYANDONGO DISTRICT LOCAL", "metadata": {"headings": [[]], "page": 1, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 1}}], "page": 1, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 1}}, [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 1}}], "page": 1, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \na \nTABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 1}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee ee ili", "metadata": {"headings": [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], "page": 4, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OPINION... eeccececeeeeeeceesceeceeeseesessesseeseseeeseeensesssussseeseecssiuuaeseeeseeeeeessettesteetereecesersteees 1 Basis fOr OPINION ........cceeesecceeeesseneceseeeeeceecensseseceecececesseuusesececeesssessecertstesesecentuttasatestenens 1 \nKey Audit Matters \n1 ..........0cccccesceseesesseeseeessesseeseneeceusesuuucuuecceeeeusesensenaataueeaecaeauuaueeaunaeesess \n1.0 Implementation of the Approved Budget....uuessnssssennnnnnnenunnnnnnnnnsnnnnnnnnnnenne \n1 nennen \n2.0 Management of the Government Salary Payroll.......ccccccccccccsssccceccssseueceeseesenensteteeess 7 \nEstimated Wage Budget for validated staff for FY 2023/2024 \n11 .o.ceccccccccccssccsecccesceseeeeeeeteees \nEmphasis OF Matter. \n12 sammen aed ana nn nen un emann nun mon wu ernennen voran u an nun anne op \n3.0 Mischarged Expenditure \n12 asia cas cvs cassnsinea cia convenes cornns sen onenemer ony nun nun ana ame wa eve cee \nOe OT ao rene EEE ap wR eRe \n12 acorn EEE EEE \n4.0 Implementation of Key Government Grants/PROGRAMMES (FOCUS AREAS) \n12 anna... \nae EN re eS Fg \n32 a nn \nOther INFOrmation 32 .......ceeccceeseseeesesecececceeeeccesesseeneeeeeeeceseesecsccestsuesecccenuesesssesenentaeneters \nManagement's Responsibility for the Financial Statement..........ccccccccecessceeeesseeesessseeeseees 33 Auditor's Responsibility for the Audit of Financial Statements..........cccccscscsceessssssseeeeeeeeenees 33 Other Reporting Responsibilities..........ccccccccssecccseeeceeseeseecesueseeeeeecessueeesessseesenstseeevensts 34 Report on the Audit of Compliance with Legislation ............ccccccsscssssceeceeeeceeeeeseeseeeseeenenes 34 6.0 Implementation of the Parish Development Model .........ccccccseccesesssseesessessssreeneesees 34 \n70 Leckef Land Tas \n41 ur a anna vas cos eave as ar nn nn ann ern maoneeeconnonone wa ten tr sone", "metadata": {"headings": [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}, [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}]], "page": 4, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APPENDICES,", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES,", "page": 4, "level": 1}}, {"headings_1": {"content": "ee ee ili", "page": 4, "level": 1}}], "page": 4, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42 unge un u mmx sa a a rn a En an nn rn u ie oem on", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES,", "page": 4, "level": 1}}, {"headings_1": {"content": "ee ee ili", "page": 4, "level": 1}}], "page": 4, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 5, "level": 5}}, {"headings_1": {"content": "APPENDICES,", "page": 4, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 5, "level": 5}}, {"headings_1": {"content": "APPENDICES,", "page": 4, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 5, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 5, "level": 5}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District Local Government \nZe GoU \\| Government of Uganda \nHCMS Human Capital Management System \nICT Information and Communication Technology \nINTOSAI", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 5, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 5, "level": 5}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 5, "level": 1}}, {"headings_1": {"content": "DLG", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Integrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 5, "level": 1}}, {"headings_1": {"content": "DLG", "page": 5, "level": 1}}, [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 5, "level": 1}}, {"headings_1": {"content": "DLG", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 5, "level": 1}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 5, "level": 1}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 5, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authori \\| \nLLG \nLower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 5, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 5, "level": 1}}, [{"headings_0": {"content": "LGFAR", "page": 5, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 5, "level": 1}}], [{"headings_0": {"content": "LGFAR", "page": 5, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LR", "metadata": {"headings": [{"headings_0": {"content": "| LR", "page": 5, "level": 4}}, {"headings_1": {"content": "LGFAR", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Local Revenue", "page": 5, "level": 4}}, {"headings_1": {"content": "| LR", "page": 5, "level": 4}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MDAs \nMinistries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "| Local Revenue", "page": 5, "level": 4}}, {"headings_1": {"content": "| LR", "page": 5, "level": 4}}, [{"headings_0": {"content": "| Local Revenue", "page": 5, "level": 4}}, {"headings_1": {"content": "| LR", "page": 5, "level": 4}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoLHUD", "metadata": {"headings": [{"headings_0": {"content": "MoLHUD", "page": 5, "level": 1}}, {"headings_1": {"content": "| Local Revenue", "page": 5, "level": 4}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of lands Housing and Urban Development \n\\| MoES Ministry of Education \n\\| Ministry of Finance, Planning and Economic Development \n\\|", "metadata": {"headings": [{"headings_0": {"content": "MoLHUD", "page": 5, "level": 1}}, {"headings_1": {"content": "| Local Revenue", "page": 5, "level": 4}}, [{"headings_0": {"content": "MoLHUD", "page": 5, "level": 1}}, {"headings_1": {"content": "| Local Revenue", "page": 5, "level": 4}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 5, "level": 1}}, {"headings_1": {"content": "MoLHUD", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoH Ministry of Health", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 5, "level": 1}}, {"headings_1": {"content": "MoLHUD", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 5, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development MoLG Ministry of Local Government \nNAA \nNational Audit Act NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 5, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 5, "level": 1}}, [{"headings_0": {"content": "MoGLSD", "page": 5, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 5, "level": 1}}, {"headings_1": {"content": "MoGLSD", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Office of the Auditor General PBS \nProgram Budgeting System PCA \nPayroll Consults Africa \nPDMS Payroll Deduction Management System PDU \n\\_\\| Procurement & Disposal Unit", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 5, "level": 1}}, {"headings_1": {"content": "MoGLSD", "page": 5, "level": 1}}, [{"headings_0": {"content": "OAG", "page": 5, "level": 1}}, {"headings_1": {"content": "MoGLSD", "page": 5, "level": 1}}], [{"headings_0": {"content": "OAG", "page": 5, "level": 1}}, {"headings_1": {"content": "MoGLSD", "page": 5, "level": 1}}], [{"headings_0": {"content": "OAG", "page": 5, "level": 1}}, {"headings_1": {"content": "MoGLSD", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PFMA", "metadata": {"headings": [{"headings_0": {"content": "| PFMA", "page": 5, "level": 2}}, {"headings_1": {"content": "OAG", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Finance Management Act \nvars", "metadata": {"headings": [{"headings_0": {"content": "| PFMA", "page": 5, "level": 2}}, {"headings_1": {"content": "OAG", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PFMR", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets PS/ST Permanent Secretary / Secretary to Treasury \n\\| \nTSA Treasury Single Account \n\\| TSSA Treasury Sub Single Account \n\\| UBA Fuganda Uganda Banker\u2019s Association", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}, [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}], [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}], [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}], [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| UCF", "metadata": {"headings": [{"headings_0": {"content": "| UCF", "page": 5, "level": 2}}, {"headings_1": {"content": "PFMR", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "| UCF", "page": 5, "level": 2}}, {"headings_1": {"content": "PFMR", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UCLA", "metadata": {"headings": [{"headings_0": {"content": "UCLA", "page": 5, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Consumer and Lender\u2019s Association \\| \n\\_\\_\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "UCLA", "page": 5, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 5, "level": 6}}, {"headings_1": {"content": "UCLA", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results \n\\| \\_UGX Uganda Shilling \n\\_ : \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIRYANDONGO DISTRICT LOCAL", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 5, "level": 6}}, {"headings_1": {"content": "UCLA", "page": 5, "level": 1}}, [{"headings_0": {"content": "UgIFT", "page": 5, "level": 6}}, {"headings_1": {"content": "UCLA", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 5, "level": 6}}], "page": 6, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 5, "level": 6}}, [{"headings_0": {"content": "GOVERNMENT", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 5, "level": 6}}]], "page": 6, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], "page": 6, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kiryandongo 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 Kiryandongo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the 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 Kiryandongo 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 the 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 an approved budget of UGX.62,242,424,474 out of which UGX.48,180,623,153 (65%) was warranted was warranted as shown below; \nDetails Budget Warrants % age of warrants UGX (A \nRecurrent (Wage) 26,066,445,983 \n2 Recurrent (Non- 6,562,917,383", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wage)", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Development 29,613,061,108 17,328,261,879 \\| 59 Total 62,242,424,474 48,180,623,153 77 \nOut of the total warrants of UGX.48,180,623,153, I reviewed the utilisation of warrants worth UGX.35,353,594,180 (73%) as summarised in the table below; \nSN Details \nActual Amount Cumulative Actual Cumulative (UGX) Amount %age out of total warrants 1, Wage expenditure 21,383,871,138 21,383,871,138 44", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}, [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}]], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish development 165,044,990 21,548,916,128 45 model (PDM)\n3. Education grant - 856,029,659 22,404,945,787 47 Formerly SFG\n4. Microscale irrigation 105,085,560 22,510,031,347 47", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 7, "level": 8}}, {"headings_1": {"content": "wage)", "page": 7, "level": 6}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 7, "level": 8}}, {"headings_1": {"content": "wage)", "page": 7, "level": 6}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. UGIFT 691,596,561 23,201,627,908 48", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 7, "level": 8}}, {"headings_1": {"content": "wage)", "page": 7, "level": 6}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(infrastructure)", "page": 7, "level": 6}}, {"headings_1": {"content": "projects", "page": 7, "level": 8}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6. District Rural Water 617,507,737 23,819,135,645 49 Supply and Sanitation \nConditional Grant.\n7. USMID-AF Program 8,227,907,357 32,047,043,002 67\n8. Development 2,796,153,596 34,843,196,598 2", "metadata": {"headings": [{"headings_0": {"content": "(infrastructure)", "page": 7, "level": 6}}, {"headings_1": {"content": "projects", "page": 7, "level": 8}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(infrastructure)", "page": 7, "level": 6}}, {"headings_1": {"content": "projects", "page": 7, "level": 8}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 7, "level": 3}}, {"headings_1": {"content": "(infrastructure)", "page": 7, "level": 6}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to Displacement Impacts \nspecial audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1. Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the District was supposed The", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 7, "level": 3}}, {"headings_1": {"content": "(infrastructure)", "page": 7, "level": 6}}, [{"headings_0": {"content": "Response", "page": 7, "level": 3}}, {"headings_1": {"content": "(infrastructure)", "page": 7, "level": 6}}], [{"headings_0": {"content": "Response", "page": 7, "level": 3}}, {"headings_1": {"content": "(infrastructure)", "page": 7, "level": 6}}], [{"headings_0": {"content": "Response", "page": 7, "level": 3}}, {"headings_1": {"content": "(infrastructure)", "page": 7, "level": 6}}]], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], "page": 8, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to collect Local revenue of UGX.1,539,235,635 however; by Officer \nshould the end of the year only UGX.750,359,441 had been collected sensitize the Sub- representing 49% performance as shown as detailed in County Chiefs on Appendix 1 (a). \ntheir role to remit the district revenue No Source Approved Actual Shortfall share. \nbudget \nCollections \ni Tax 735,713,288 670,667,072 65,046,216 \nRevenues \n2 Non-Tax 803,522,347 79,692,369 354,383,978 \nRevenues \nTotal 1,539,235,635 750,359,441 419,430,19 \nRevenue \n4 \nUnder collection of Local revenue denied the district resources for implementation of the following planned activities as shown in Appendix 1 (b). \nThe Accounting Officer explained that this was caused by failure of the sub-counties to remit revenue.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}]], "page": 8, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2. Performance of GoU warrants \nThe district had an approved budget of 62,242,424,474 from The \nthe various programmes out of which UGX.48,180,623,153 Accounting Officer was warranted resulting in a shortfall of UGX.14,061,801,321 should liaise with representing 77% performance. Details are in Appendix 2 MoFPED, and Other (a). \nGovernment Agencies to ensure UGX.12,293,597,764 that was not warranted was meant for that all budgeted various activities which were either partially or not funds are collected. implemented at all. Details are in Appendix 2 (b). \nFurthermore, the The Accounting Officer explained that this was due to budget Accounting Officer cuts by MoFPED. \nshould roll over the activities that were \nProgram Revised Short budgeted funds are Budget Warrant fall collected. \nNatural Resources, 149,497, 149,497,0 \nEnvironment, Climate 000 00 Furthermore, the Change, Land A \nAccounting Officer Human Capital 1,560,65 818,729, 741,923,8 \nshould roll over the Development 3,000 38,729 105 95 activities that were Total 1,710,1 891,420, 48% \naffected by the 50,000 \u201a105 895 \nbudget shortfalls for UGX. 891,420,895 that was not warranted was meant for implementation in various activities which were either partially or not the subsequent implemented at all. Details are in Appendix 3 (b). \nfinancial year. \nProgram Short fall Activities Purpose not/partia and impact lly of the implement implemente ed d activity Natural 149,497,000 Workshops Population Resources, and livelihood Environment, seminars enhancement Climate and travel Child \\|, \nChange, Land inland protection A and social services Human Capital 741,923,895 Workshops Prevention Development and and seminars treatment and travel and \ninland \nsensitization on communicabl e diseases", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}]], "page": 8, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total 891,420,895", "metadata": {"headings": [{"headings_0": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], "page": 9, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this was due to budget cuts by MoFPED. \n1.4. Utilization of Warrants \nOut of the total warrants of UGX.48,180,623,153 availed The \nAccounting during the year, UGX.42,800,624,626 was utilized by the Officer should; District resulting in un-utilized warrants of UGX.5,379,998,527 \ne liaise with MoPS representing utilization of 89% as shown in Appendix 3 (a). \nto find ways of", "metadata": {"headings": [{"headings_0": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}, [{"headings_0": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expediting", "metadata": {"headings": [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}], "page": 9, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The warrants that were not utilized were meant for various \nclearances for activities that were partially or not implemented at all as \nrecruitments. shown in Appendix 3 (b). \ne Liaise with MoES", "metadata": {"headings": [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}]], "page": 9, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Slow Hybrid procurememnt processes. \n1.5. Lack of appropriate performance indicators and \ntargets in the work plans \nThe Accounting Regulation 11 (2) b of the Public Finance Management Officer \nshould Regulations, 2016 states that the work plan of a vote shall engage MoFPED to indicate the key performance indicators to be used to gauge make adjustments in the out-puts. \nthe PBS system to accommodate all Part A of the performance contract for Accounting Officers performance outlines the core performance requirements against which measurement \ntheir performance should be assessed in regard to indicators. achievement of planned results. This requires the Accounting \nOfficer to be assessed on the extent to which annual key \nperformance indicators and targets are achieved for key \nprojects and/or programs. \nI reviewed the approved work plan and sampled 09 outputs with a total of 37 activities. I noted the following; Details are in Appendix 4. \ne4 Outputs with 14 activities had clear performance indicators and targets. \ne 4 Outputs with 21 activities had 16 activities with clear performance indicators and targets while 5 activities did not have clear performance indicators and targets. \ne 1 output with 2 activities did not have clear performance indicators and targets as summarized in the table below; \nTable showing performance indicators and targets Category No. No No. of No of Expenditure % of of of Activiti activit Amount (UGX) Qua outputs out activ es ies \nntifi put ities with witho \ncati s in clear ut on sa the perfor clear \nof mp outp mance perfor \nout led uts indicat manc \nputs ors \ne \nand \nindica \ntarget tors \ns \nand \ntarget \ns \nFully 4 14 14 0 11,974,442,337 100 quantified \noutputs \nSubstanti 4 21 16 5 3,726,264,837 31", "metadata": {"headings": [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}], [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}], [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}], [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}]], "page": 10, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ally", "metadata": {"headings": [{"headings_0": {"content": "ally", "page": 10, "level": 11}}, {"headings_1": {"content": "expediting", "page": 9, "level": 8}}], "page": 10, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified \nOutputs \nOutputs 1 2 0 2 190,425,547 0 not fully \nquantified \n1.6. Implementation of outputs \nI assessed the implementation of eight (08) outputs with The", "metadata": {"headings": [{"headings_0": {"content": "ally", "page": 10, "level": 11}}, {"headings_1": {"content": "expediting", "page": 9, "level": 8}}, [{"headings_0": {"content": "ally", "page": 10, "level": 11}}, {"headings_1": {"content": "expediting", "page": 9, "level": 8}}]], "page": 10, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ally", "page": 10, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "thirty (30) activities worth UGX.15,700,707,174 and noted the Officer should roll following; Details are in Appendix 5. \nover the activities \nthat were affected \ne Five (5) outputs with twenty-four (24) activities and by the budget expenditure worth UGX.11,029,456,391 were fully shortfalls for implemented. implementation in oe Three (3) outputs with six (06) activities worth the subsequent UGX.4,671,250,783 were partially implemented. Out of financial year.. \nthe six (06) activities, the District fully implemented one \n(1) activity and five (05) activities were partially", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ally", "page": 10, "level": 11}}, [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ally", "page": 10, "level": 11}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ally", "page": 10, "level": 11}}]], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Categor", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 11, "level": 11}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fs \nis \ny of outpu activiti Activi activi activi Amount (UGX) outputs ts esin ties ties ties \nasses the fully parti not \nsed output imple ally imple \ns ment imple ment", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 11, "level": 11}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 11, "level": 11}}, {"headings_1": {"content": "Expenditure", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11,029,456,391 impleme \nnted \noutputs \nPartially 3 6 1 5 0 4,671,250,783 impleme \nnted \noutputs \nNot 0 0 0 0 0 0 impleme \nnted \noutputs \nTotal 8 30 25 5 0 15,700,707,174 \nFurthermore, the following planned activities were", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 11, "level": 11}}, {"headings_1": {"content": "Expenditure", "page": 11, "level": 11}}, [{"headings_0": {"content": "Fully", "page": 11, "level": 11}}, {"headings_1": {"content": "Expenditure", "page": 11, "level": 11}}], [{"headings_0": {"content": "Fully", "page": 11, "level": 11}}, {"headings_1": {"content": "Expenditure", "page": 11, "level": 11}}]], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "partially/not implemented;", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kigumba Seed Secondary School\n2. Routine Manual maintenance of 154 KM", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Funding of 36 DRDIP livelihood subprojects.\n4. Funding of nine (9) DRDIP environmental subprojects\n5. Construction of 23 DRDIP infrastructure", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that this was caused by budget cuts by MoFPED and Donor agencies. \n1.7.Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in \nI observed that the roads were maintained in accordance with the Bills of Quantities;", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}, [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}]], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}], "page": 12, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was commended for maintaining road works in accordance with the bills of quantities. \n1.7.2. Service delivery under focus areas \nI sampled Fifteen (15) out of Thirty-Seven (37) activities in Five (5) focus areas with a total expenditure of UGX.11,528,090,661 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations and details are provided in the respective focus area inspection paragraphs. \nThe observations made have the following s as shown in the table below; \nSn Focus Area Observation Implication", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}]], "page": 12, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water \nThere were boreholes not Intended water service provision is Development utilised due to community negatively affected \nGrant \nwrangles in Kihura Ranger \nzone and salty water in the \nProduction Well constructed \nat kaduku RGC.\n2. USMID-AF Partial completion of road Intended improvement of works of Nyakadote ~- transportation services for goods Techwa-Kanywamaizi Road and services is delayed \n.\n3. Education \nCracked roof ceiling Timber This timber crack can affect the Development of the classroom longevity of the roof and thus Grant \nconstructed in the Kizibu having an impact in the usability of primary School. \nthe classroom.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}], "page": 12, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the contractors of road works under USMID- AF expedite the completion of Nyakadote - Techwa-Kanywamaizi Road. Furthermore, the Accounting Officer should engage the communities in Kihura Ranger zone to ensure the wrangle are resolved so that the borehole can be utilized. Furthermore, the Accounting Officer should engage Ministry of Water to provide a remedy for the production well that has salty water. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29'\\* November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for \nThe District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 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 District had an approved wage budget of The Accounting UGX.19,478,585,335, and obtained supplementary funding of Officer should liaise UGX.2,578,777,351 resulting into a revised wage budget of with MoFPED to UGX.22,057,362,686 which was all warranted. \nensure that supplementary funds Out of the total warrants, UGX.19,532,090,078 was utilized by the are released timely. District resulting in un-utilized warrants of UGX.2,525,272,606 \nrepresenting utilization of 89% as summarized in the table below; \nAppendix 7 refers. \nApprove Supplementa Revise Warran Paymen d ry UGX. Bn d ts UGX. ts UGX. Budget Budge Bn Bn UGX. Bn \nt UGX. \nBn \n19.48 \\| 2.58 \\| 22.06 22.06 19.53 \nFailure to fully absorb salaries affects Education, Health and Social service delivery. \nThe Accounting Officer explained that this was due to late release of supplementary funds. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,607 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 13, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,199 (75%) were fully verified, 36 (2%) were partially verified, Officer should; 338 (21%) not verified, and 34 (2%) did not show up. \neuse the verified payroll as a basis of In addition, 9 individuals had not accessed the payroll by end of \nupdating monthly June, 2023. These were captured as new records in my payrolls for paying determination of the District wage bill.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 13, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 3}}], "page": 13, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "emoluments. The summary of the validation exercise is shown in the table e engage \nthe below; respective entities of first appointment Details \nNo. of Annual base of staff partially Individual (UGX) \nverified to obtain s \nminute extracts for Number of staff as per the payroll 1,607 1,591,653,695 validation by (June 2023) \nMinistry of Public Validated as follows; \nSubtotal (A+B+C+D)=E \n1,607 1,591,653,695 e delete staff who did Employees who appeared for 9 10,937,082 not appear for head count but were not on \nvalidation from the payroll-New records (F)", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 13, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 3}}, [{"headings_0": {"content": "employee", "page": 13, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 3}}], [{"headings_0": {"content": "employee", "page": 13, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 3}}], [{"headings_0": {"content": "employee", "page": 13, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}], "page": 14, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Overall total covered (E+F)\\*\\* 1,616 1,602,590,777", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}], "page": 14, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The following observations were made; \ne Out of 1,607 employees on the June 2023 payroll, 1,199 (75%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \ne 36 (2%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \ne A total of 338 (21%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \ne A total of 34 (2%) employees on the payroll did not appear for the validation and all of them were not accounted for depsite being paid UGX.688,558,489. These were omitted from the validated payroll. \ne A total of 9 individuals whose names were not on the District's by June 2023, appeared for the validation exercise; Furthermore, all of them remained unaccounted for and were not considered in the validated payroll. \ne Failure to provide the key pre-requisite documents for validation casts doubt on the eligibility of employees. \ne Payments to unverified employees leads to financial loss to the Government. \nThe Accounting Officer explained that; \ne He had communicated to the entities of first appointment of partially verified officers and feedback was awaited \ne The new employees that appeared as new records were those that were deleted from the payroll due to abscondment. These have not been considered in the estimation of the District wage bill. \n2.3 Inconsistencies in Employee Details \nA total of 304 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}, [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}]], "page": 14, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], "page": 14, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured by Officer \nshould NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee Inconsistent information undermines the integrity of the District\u2019s records are duly \nTr:.1:,. 2.4 \nFindings from Other Special = Audit = Procedures \nI undertook other special audit procedures to review the accuracy The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of the payroll including planning, budgeting and payments for the Officer should; period of four years (2019/2020-2022/2023). \nenotify MoPS to I noted that; \nensure that the a) 2,738 employee records were captured on wrong HCM system scale/notches leading to an over payment of UGX.259,121,015 automates salary and under payment of UGX. 623,277,141 \nnotch increments b ~S A total of 38 employees were not paid salary amounting to \nbased on individual UGX. 83,106,539 in the period under review leading to appointment arrears. \nanniversaries. c) The District over and under remmitted statutory deductions Furthermore, by UGX.182,221,905 and UGX.240,085,853 respectively. \noverpaid amounts d) The District over and under remmitted non-statutory should be recovered deductions by UGX.81,009,891 and UGX.64,733,953 from beneficiaries,", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}]], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "respectively.", "metadata": {"headings": [{"headings_0": {"content": "respectively.", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "while \ne Da UGX.25,042,143 was paid to 21 staff who had either been underpayments retired, transferred, or absconded. \nshould be budgeted Capturing of employee records on wrong scale/notches for and paid. distorted the implementation of the wage budget. Ensure that the Underpayment negatively affects the employees\u2019 livelihood employees with as well as their terminal benefits while, over-payments salary \narrears caused a financial loss to the Government \nsubmit required Accumulation of salary arrears affects staff morale and documentation for undermines employee rights, and may also create pressure approval \nand on employees to use unethical means for survival. \neventual payment. Under remittance of statutory deductions denies the ensure that non- Government the revenue required to deliver services. In statutory \naddition, it may lead to financial loss to the entity due to fines deductions \nare and penalties imposed", "metadata": {"headings": [{"headings_0": {"content": "respectively.", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}, [{"headings_0": {"content": "respectively.", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "respectively.", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "respectively.", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "always accurately", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Over-remittance of non-statutory deductions constrains computed and resources allocated to pay the wage bill while under- promptly paid as remittance creates obligations to the entity that could result per the payroll in fines and penalties. \nregister. In Delayed removal of staff from payroll resulted into financial addition, \nthe loss to Government. \namounts over remitted should be The Accounting Officer explained that; \nfollowed up with a Payment of salaries on wrong salary notches was due to the \nview of recovery. failure to automate employee\u2019s salary annual increments in Sensitize \nall the IPPS. \ndepartment heads residual arrears were caused by interdiction, underpayment \non timely reporting and posting of secondary school teachers in June at the end \nof staff leavers to of the Financial year. \navoid financial e Discrepancies in statutory and non-statutory deduction losses. \npayments was mainly caused by inconsistencies between the", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}, [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Out of 266 approved positions, a total of 159 positions were econtinue engaging filled leaving a gap of 107 vacant positions. \nthe District Service The district did not have an approved and costed staff Commission, establishment for primary, secondary and tertiary Ministry of Public institutions. Service and Understaffing hinders the District\u2019s ability to effectively MoFPED to have deliver services to its intended beneficiaries. \nthese positions Lack of an approved up-to-date staff structure negatively filled. \nimpairs resource planning and mobilization. \n\u00b0 engage relevant stakeholders to The Accounting Officer explained that; \ndevelop and e staffing gaps were caused by the inadequate wage bill and implement a costed to a smaller extent failure to attract competent candidates staff structure for like District Engineer and Sub-County Chiefs. He further the \nprimary, stated that the creation of the new administrative units led secondary \nand to an expansion in the staff structure yet no supplementary \ntertiary institutions wage was allocated for the recruitment of additional staff. \ne Ministry of Education and Sports was the one responsible for \nrecruitment and posting of staff in the secondary and tertiary \ninstitutions therefore they can only followup the matter. \n2.6 Estimated Wage Budget for validated staff\\_for FY", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}, [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023/2024", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 3}}, {"headings_1": {"content": "always accurately", "page": 15, "level": 1}}], "page": 16, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I developed procedures to determine the number of staff in post The Ministry of Public and approved recruitments so as to obtain the expected wage Service and the cost at the entity as highlighted in the table below; \nAccounting Officer S Category \nNu Re- should review the \n1.\\| Staff in post-refer to headcount Fully verified \nPartially verified \nmbe computed approved wage rof Budget(UG estimates of the emp \\| X) \nDistrict for the FY", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 3}}, {"headings_1": {"content": "always accurately", "page": 15, "level": 1}}, [{"headings_0": {"content": "2023/2024", "page": 16, "level": 3}}, {"headings_1": {"content": "always accurately", "page": 15, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 3}}, {"headings_1": {"content": "always accurately", "page": 15, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 3}}, {"headings_1": {"content": "always accurately", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "loye", "metadata": {"headings": [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023/24 in line with es \nthe results of the 1,19 14,134,872,2 validation exercise to 9 46 ensure accurate 36 718,942,812 wage bill for the Employees not yet accessed on the 0 \n0 District. payroll by June 2023 (new records), \nNo shows accounted for and those 0 \n0 \nconfirmed to have exited the District \n2.\\| Planned recruitments - Refer to the 89 1,509,664,20 \napproved and cleared recruitment plan \n0 \nby MoPS \nTotal Wage budget forthe payroll 1,32 16,363,479, \n4 \n258 \n3.\\| Salary arrears (Residual arrears \n60 137,043,349 \nverified by Internal Audit and approved \nby MoFPED) \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 Mischarged Expenditure \nInstruction 10.10.16 of the Treasury Instructions, 2017 provide that all payments shall be fully coded according to the chart of accounts codes to enhance expenditure classification and reporting. \nI noted that funds to the tune of UGX.81,923,649 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking the necessary approvals. Details are in Appendix 8. \nDiversion of funds negatively affects the delivery of services and negates the purpose of budgeting. Furthermore, the financial statements are misstated. \nThe Accounting Officer should ensure adherence to the approved budget allocations or seek approval in case need arises.", "metadata": {"headings": [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}, [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}]], "page": 16, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Matter", "metadata": {"headings": [{"headings_0": {"content": "Matter", "page": 17, "level": 8}}, {"headings_1": {"content": "loye", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/PROGRAMMES (FOCUS AREAS) 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": "Matter", "page": 17, "level": 8}}, {"headings_1": {"content": "loye", "page": 16, "level": 1}}, [{"headings_0": {"content": "Matter", "page": 17, "level": 8}}, {"headings_1": {"content": "loye", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}], "page": 17, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nThe District received UGX.617,507,740 (100%), out of UGX.617,507,740 budgeted. Furthermore, out of the UGX.617,507,740 received, the District spent \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}]], "page": 17, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nT noted the following areas were the District had commendable performance; \ne All the sampled 16 projects were provided for in the approved five-year development plan. \ne All sampled projects were inclusive in the list of eligible capital investments. \ne Desk and field appraisals were undertaken for the planned projects. \ne One seed school was provided with a water source that was accessible by the local community. \ne The Ministry of Water and Environment approved all the 16 projects designs \ne Stainless steel/u-PVC pipes bought for borehole works in compliance with the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Five (5) water projects had functional water user committees. \ne 22 (20%) existing water sources as well as 16 (100%) new sources were tested in compliance with the Guidelines. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning \na) Funding and Absorption \nUGX.617,507,740 (100%) was received, out of UGX.617,507,740budgeted. Furthermore, out of the UGX.617,507,740 received, UGX.388,468,506 (100%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.229,039,234 (100%) related to Piped Water Sub-Grant (UgIFT component) as shown in the table below; \nSN Purpose \nBudgeted : Released Variance : \nni amount amount nn... \\| \n1 Rural Water and Sanitation Sub-Grant \n(traditional component) \n2 Piped Water Sub-Grant (UgIFT \n388,468,506 \\| 388,468,506 0 \nee en nenn ve eee 229,039,234 \\| 229,039,234 0 \\| component) ae \n\u201a Total", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}]], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___.617,507,740 617,507,740", "metadata": {"headings": [{"headings_0": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nOut of the funds received, UGX.388,468,506 (100%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) activities while UGX.229,039,234 was on Water Sub-Grant \nactivities. Details", "metadata": {"headings": [{"headings_0": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}, [{"headings_0": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}]], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "metadata": {"headings": [{"headings_0": {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "page": 19, "level": 1}}, {"headings_1": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \n229,039,234 \\| 0] 100 \u2014 \\| \n\\| \\| \nSub-Grant \\| \\| \\| \\| (UgIFT \\| \n\\| \n\\|\\_\\_\\| \\_\\_\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "page": 19, "level": 1}}, {"headings_1": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}, [{"headings_0": {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "page": 19, "level": 1}}, {"headings_1": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}]], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 19, "level": 8}}, {"headings_1": {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "page": 19, "level": 1}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "te 617,507,740 a ed 0\\| eee \\| a \n\\_\\_\\_\\|Teta\u0131\\_\\_\\_\\_\\_ \\| 617,507,740 \\|", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 19, "level": 8}}, {"headings_1": {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "page": 19, "level": 1}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "617,507,70 100 |", "metadata": {"headings": [{"headings_0": {"content": "617,507,70 100 |", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 19, "level": 8}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "617,507,70 100 |", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 19, "level": 8}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was commended for fully absorbing funds received. \n4.1.2.2 Review of the Procurement process \na) Timeliness of procurements \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31\u00b0\u2018 of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \na) A review of Advertisements of procurements revealed that two (2) projects were advertised after 30\" June 2022, as shown in the table below; \nb) \n[Sn \\|Projet \n\\| \n\\| Amount \\| Date of advertisement \\\\", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Siting, drilling and installation of boreholes \\| 515,776,740 \\| 26/08/2022\n2. Production well drilling I 47,000,000 \\| 26/08/2022 \\| Total", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| 562,776,740 \\| nr \nn Delayed procurement affects timely implementation of planned activities. \nThe Accounting Officer explained that this was due to lack of funds in the last quarter of the preceding year. \nRecommendation \nThe Accounting Officer should comply with the guideline of early advertisement of project works. \nb) Bid documents issued before payment of the non-refundable fee \nRegulation 48 (6) of the Local Government PPDA Regulations, 2006 state that a tender document may be sold in order to recover costs but the price shall be calculated to cover only those costs related to printing, copying and distribution. \nI noted that two (2) bidders were issued bid documents before payments of the non- refundable fee. Appendix 10 refers. \n4.1.2.3 Implementation of the Grant activities \na) Functionality of projects \nI carried out physical inspections on a sample of Five (05) implemented projects in five (5) sites on 28\" September 2023 and observed that the community was not utilising the Production Well constructed at Kaduku RGC because the water was salty following; Details are in Appendix 11. \nTable showin \nNo Water - Actual \\| Total Total Number Number Number \\_ \nProjects Expenditure number Numb of Visited of visited of visited", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "/facilitie", "metadata": {"headings": [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of sites \\| er of Function partially not \ns \nimplem Sites al Sites functional function \\| \n\\| \nented \u2018Visited \\| sites al sites \n1 Drilling of 570,507,740 15 4 i 4 0 i 0 boreholes i i \\| \n\\| 2 \\| Productio 47,000,000; 1 \\| 1 \\| \\| \\| \n\\| oO 0 1 \nTotal \\| 617,507,740, 16 \\#S \\| 4 0 4, \\| \\| \nAs a result, the objective of providing clean and safe water was not achieved. \nThe Accounting Officer explained that the production well was under phase one but promised salt reduction technologies will be explored in the next phases of works. He further added that the water was tested and found to be safe for consumption.", "metadata": {"headings": [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}, [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should make budget provisions for the de-salting of the production well for the benefit of the community. \n4.1.2.4 Monitoring \na) Preparation and submission of quarterly reports \nGuideline 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 10\" January, Quarter 3: 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that the District delayed to submit performance reports for all the four (4) quarters. Details are in the table below; \nNo Details \\_ Deadline for date \n\u2014 ' \\| \nActual of \u2018Comment submission submission \\|... \\_1 \\| One", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the District Water Officer complies to the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2 \nUGANDA'S INTER-GOVERNMENTAL FISCAL TRANSFER REFORM PROGRAM", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting Uganda\u2019s Inter-Governmental Fiscal Transfer Reform Program (IGFTRP) for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nThe District received UGX.905,709,665, out of UGX.905,709,665 budgeted to the implement the programme. The following activities were undertaken; \n[ Activity \\_ \\| a SN \\| Planned Actual quantity \\| quantity 1 \\| of seed \nConstruction kigumba schol on sid \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}, [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}], [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}], [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}], [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}]], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "; | Bj]", "metadata": {"headings": [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Monitoring Supervision of work \n\\| and capital = r IL \n4 \\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas were the District had commendable performance; \no AI UGIFT activities sampled were budgeted for. \ne The district had the land title for the land on which the Kigumba Seed School is being constructed. \ne The district prepared seed scholl designs based on user needs. \no There were material test certificates for building materials used \noe Quarterly monitoring reports were prepared. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Planning and Budget Performance \na) Funding and Absorption \nOut of the approved budget of UGX.905,709,665, the district received \nUnder absorption of released funds negatively affected completion of the construction works at Kigumba seed school. \nThe Accounting Officer explained that they absorbed the money but it only cleared in July 2023. \nRecommendation \nThe Accounting Officer should ensure timely implementation of activities so that funds are fully absorbed. \n4.2.2.2 Project implementation \na) Absence of minutes of Site Meetings \nI noted that the District did not provide site meeting minutes for reference by interested stakeholders. Details are in the table below; \nSn \\| Projetnme \\| Amount \\| Auditremarks 1 \nConstruction of Kigumba seed \\| 3,367,907,469 Site meeting minutes were not \\| \n\\_ School ll availed \n\\_\\_\\_ \n\\| \nAbsence of site meeting minutes affects timely implementation, follow up and correction of any issues arising during the construction. \nThe Accounting Officer explained promised to have them monthly going forward.", "metadata": {"headings": [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}, [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}], "page": 22, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the contract supervisor and manager organise site meetings and document them for follow up by the responsible officers. \nb) Implementation status for current financial year 2022-23 \nRegulation 18(3) ofthe Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nI observed that the works were done as per bills of quantities but remain partially complete since the contract is to be completed on 9\" May 2024. Details are in the table below; \nProject Contract Start End Percentag Photo Inspection Amount date date e of works remarks \ndone as at", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}]], "page": 22, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.3 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.856,030,601 to implement the following activities;", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}, [{"headings_0": {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}]], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[SN Activity", "metadata": {"headings": [{"headings_0": {"content": "[SN Activity", "page": 23, "level": 3}}, {"headings_1": {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "page": 23, "level": 1}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u - \u2014 ~ [Actual \\|", "metadata": {"headings": [{"headings_0": {"content": "[SN Activity", "page": 23, "level": 3}}, {"headings_1": {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "page": 23, "level": 1}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[| a", "metadata": {"headings": [{"headings_0": {"content": "[| a", "page": 23, "level": 2}}, {"headings_1": {"content": "[SN Activity", "page": 23, "level": 3}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 23, "level": 4}}, {"headings_1": {"content": "[| a", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee \n1\\_\\_\\| Construction of classroom blocks \\| [os 7 \\|", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 23, "level": 4}}, {"headings_1": {"content": "[| a", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ti", "metadata": {"headings": [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Genus of em eis \\{5 \\| a \n\\| 3 \\| Procurement of classroom desks \n\\| 363 L 363 \\| 00.0. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following; \n4.3.1 Positive observations \nI noted the following areas were the District had commendable performance; \ne The district incorporated all the education development grants activities in the approved District budget and Annual work plan \ne All projects implemented were physically existent \n\u00a9 All projects implemented were eligible. \no Physical inspection of Five (5) projects revealed that they were executed according to the BOQs, completed in time and were in use by the beneficiaries. \noe Contract managers were appointed to oversee the project. \ne Projects were monitored by the Engineer and District Executive Committee \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation \na) Selection of schools/ projects for Education Development grant \nGuideline 6.2.1.2 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that priority should be given to ensure that schools meet Minimum Quality Standards and District Averages, select the schools and infrastructure, which are furthest below the LG average, Completion of ongoing secondary and primary infrastructure from the previous \nInconsistencies in selection of projects/schools for works affects the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer responded that their project allocations were based on school enrolments, number of pupils per class, pupil desk ratio, pupil stance ratio, and conditions of existing structures. \nRecommendation \nThe Accounting Officer should put in place an assets register for all Education facilities to inform the selection and prioritization of beneficiaries of the Education Development", "metadata": {"headings": [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}, [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}]], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Grant.", "metadata": {"headings": [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b) Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 93.7% to capital expenditure instead of the required minimum of 95% leading to under allocation of UGX.11,128,397 (1.3%) while Investment service costs was over allocated by UGX.11,128,397 (1.3%). Details are in the table below; \n\\_ Category Standard \\_ Actual \\_ Budget \\_ Variance Remarks , \n\\| \n\\| \\| %age budget percentage \\| Amount \\| \\| i \\| allocation as \\_ (budget) (UGX) \\| \n\\| perguidelines 00000 \\| \\_ \nCapital At least 95% 93.7 802,232,758 1.3% Allocation \\| \nexpenditure \\| inconsistent /", "metadata": {"headings": [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}, [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}], [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}], [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}], [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}]], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 24, "level": 1}}, {"headings_1": {"content": "Grant.", "page": 24, "level": 1}}], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "(A)", "page": 24, "level": 1}}], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Investment At most 5% \n3,797,843 1.3% Allocation ' service inconsistent - \ncosts(B)", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "(A)", "page": 24, "level": 1}}, [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "(A)", "page": 24, "level": 1}}]], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "with", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn... Quidelines. oe \n\\| Total 856,030,601 \\_ \n\\_ \nUnder allocation of funds to capital investments negatively affects intended infrastructure development objectives.", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}, [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}]], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Variance (UGX) (UGX) \n\\| 856,030,601 856,030,601; 0] \\| \u2014 \u2014 \nOut of the UGX.856,030,601 released, UGX.856,030,601 (100%) was spent as indicated in the table below; \nFunds released (UGX) \\| Expenditure (UGX) \\| Unspent(UGX) \u2014\\_\\| of funds \\| % \nabsorbed \\| \\| [856,030,601 = BEE oan zu nn 4 \u2014 \\| aie \n= \n(856,030,001) = CT 100", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}, [{"headings_0": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}], [{"headings_0": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}]], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was commended for fully absorbing released funds. 4.3.2.2 Procurement \na) Inaccurate Evaluation reports \nRegulation 78 (3) of the Local Governments PPDA Regulations, 2006 states that the detailed evaluation shall compare the details of the bid received with the terms, conditions and criteria stated in the bid documents. \nA comparison of evaluation reports and Bid documents of two (2) procurements revealed that the Bid Amounts quoted in the evaluation reports were not consistent with those provided in the respective bid documents of the bidders. Appendix 12 refers. \nThere is a risk that ineligible bidders were awarded contracts and as a result, it could have led to financial loss or destruction of the public image of the district due to lack of transparency.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the Contracts Committee verifies the accuracy of the evaluation report before approval of the recommended bid winners.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.2.3 Implementation \na) Unfunded Retention for Projects implemented in financial Year 2021/22 Section 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 states that Before payment can be made, the contracting firm shall request the School Management Committee/Board of Governors to confirm adequate completion of works. It further states that after approval of the works by the School Management Committee/ Board of Governors, the Head Teacher shall submit a written request including a signature of the Chairperson of the School Management Committee to the Chief Administrative Officer and the MoES confirming adequate completion of works. It also requires the \nSN Activity Amount il, Retention for classroom block at Kihura", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,478,413", "metadata": {"headings": [{"headings_0": {"content": "3,478,413", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. Retention for classroom block at Ndabulye", "metadata": {"headings": [{"headings_0": {"content": "3,478,413", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3,478,413", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,313,890", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,478,413", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. Retention for classroom block at -Kitwara", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,478,413", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,478,413", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,313,890", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4. Retention for classroom block at nanda", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,313,890", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Retention for classroom block at Wakisanyi", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2,353,675", "metadata": {"headings": [{"headings_0": {"content": "2,353,675", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6. Retention for classroom block at Kiryandongo BCS", "metadata": {"headings": [{"headings_0": {"content": "2,353,675", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2,353,675", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,176,837", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 3}}, {"headings_1": {"content": "2,353,675", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 3}}, {"headings_1": {"content": "2,353,675", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Retention for classroom block at Kyamugenyi COU", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 3}}, {"headings_1": {"content": "2,353,675", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1,176,837", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 1}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8. Retention for Latrine at Kyembera", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 1}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 1}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,199,168", "metadata": {"headings": [{"headings_0": {"content": "1,199,168", "page": 26, "level": 3}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9. Retention for a latrine at Comboni parents", "metadata": {"headings": [{"headings_0": {"content": "1,199,168", "page": 26, "level": 3}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,199,168", "page": 26, "level": 3}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,195,400", "metadata": {"headings": [{"headings_0": {"content": "1,195,400", "page": 26, "level": 3}}, {"headings_1": {"content": "1,199,168", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTotal", "metadata": {"headings": [{"headings_0": {"content": "1,195,400", "page": 26, "level": 3}}, {"headings_1": {"content": "1,199,168", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,522,000", "metadata": {"headings": [{"headings_0": {"content": "20,522,000", "page": 26, "level": 3}}, {"headings_1": {"content": "1,195,400", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result, contractors may sue the district for non-payment of retention funds due to them. \nThe Accounting Officer responded that this was because the contractors did not return to correct snags detected. He further stated that the District engineer was currently assessing the cost of the snags so that they can be corrected using force on account mechanism using these funds earlier budgeted to pay retention.", "metadata": {"headings": [{"headings_0": {"content": "20,522,000", "page": 26, "level": 3}}, {"headings_1": {"content": "1,195,400", "page": 26, "level": 3}}, [{"headings_0": {"content": "20,522,000", "page": 26, "level": 3}}, {"headings_1": {"content": "1,195,400", "page": 26, "level": 3}}]], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 1}}, {"headings_1": {"content": "20,522,000", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer to ensure that the contract supervisor effectively monitors project implementation so that retention is paid to all contractors whose completed projects have qualified for payment. \nb) Inspection of service delivery indicators under Education development", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 1}}, {"headings_1": {"content": "20,522,000", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 1}}, {"headings_1": {"content": "20,522,000", "page": 26, "level": 3}}]], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Grant", "metadata": {"headings": [{"headings_0": {"content": "Grant", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I sampled Five (5) activities under the Education Development Grant with a total expenditure of UGX.303,074,940 for physical inspection to assess key service delivery indicators. Below is a summary of my key findings details of which are provided in Appendix 13.", "metadata": {"headings": [{"headings_0": {"content": "Grant", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observations \nClassrooms constructed at Nyakabale There was a deep crack on the tank stand Primary school \nClassrooms constructed at Kizibu Primary There was a crack on the roof timber in one school \nof the classrooms \nAs a result of poor workmanship, the tank and roofing structure may get more damaged thus affecting the water and shade they are expected offer respectively. \nThe Accounting Officer explained that they District engineer had issued an instruction \ndocumentation related to the Project Site meetings to be filed. It further requires the Contract Manager (DEO) to ensure that proper site Minutes and site visit reports are prepared and made readily available. \nI noted that seven (7) implemented Projects did not have site visit report/ Minutes as shown in Appendix 14. \nAs a result, interventions to project anomalies may not have been addressed thus affecting the quality of works. \nThe Accounting Officer explained that the user department had failed to facilitate the project implementation team to do site visits on a monthly basis.", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}, [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}], "page": 27, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the contract manager and supervisor prepare site visit timetables so that they are conducted and documented for follow-up by responsible officers. \nb) Failure to endorse payment certificates by the internal Auditor \nSection 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 also requires that the Project manager will issue payment certificates for works satisfactorily executed and these shall be endorsed by the Internal Auditor among others. \nA review of payment certificates of five (05) Projects revealed that there were no endorsements by the Internal auditor. Appendix 15 refers. \nAs a result, inflated works may be paid for resulting into financial loss to the district. \nThe Accounting Officer promised to include the internal auditor endorsement area in all payment certificates going forward.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}]], "page": 27, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 27, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure controls are in place to ensure that internal audit endorses all payment certificates before final payments are made. 4.4 Development Response to Displacement Impacts Project (DRDIP) Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance SN Project Component Planned quantity 1 Social and Economic Services Infrastructure 25 2 Sustainable Environmental Management 9 3 Livelihoods Program 36 I designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. The following were my observations; 4.4.1 Positive observations I noted the following areas where management had commendable performance; e The district did not transfer any funds for sub-projects to Consolidated fund. e The district did not have non-functional subprojects in the year under review. e the Sub-projects were physically existent on ground. oe Subprojects that received UGX.379,399,999 had Environment and Social Management Plans 4.4.2 Areas of improvement I noted the following areas where the District needs improvement; 4.4.2.1 Funding and absorption Section 5.2 ofthe DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project resources to the participating districts for planning and subsequent funding. Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. I reviewed the budget performance of the District and noted that out of approved allocation of UGX.13,147,932,000 for the FY 2022/23, only UGX.2,796,153,596 (21%) was received leading to a shortfall of UGX.10,351,778,404. Furthermore, out of the total receipts, UGX.2,796,153,596 (100%) was disbursed to the sub projects. Details are in the table below; SN\\| Purpose Budgeted Released Shortfall Expend Unabs amount amount by iture orbed UGX OPM UGX 1 Social and 6,573,966,00 463,739,944 6,110,226,056 463,739, 0 Economic 0 944 Services Due to the underfunding, the district was unable to implement; \u00b0 23 infrastructural subprojects, o 36 livelihood support subprojects and oe 9 environmental subprojects. As a", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage OPM to communicate IPFs that can be fully funded. \n4.4.2.2 Implementation of project activities \na) Infrastructure subprojects \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. \nI noted that UGX.463,739,944 was released by OPM and subsequently disbursed by the district to two (2) subprojects as shown in the table below; \nS Invoice Supplier Supplier Description EFT / Paym Amount n Number Number \nCheck ent \nNumber Date \n1 DR- \n1017384 Siriba - Kalwala Transfer of 5901175 15/06 183,515,0 99/23 Kiryampungula DRDIP Funds /2023 00 Road to the \nRehabilitation Subproject", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}]], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "account. \n2 DR- 1017383 Kigumba - Transfer of 5899975 15/06 280,224,4 98/23 Kinyara DRDIP Funds /2023 58 - \nMasindi Port to the \nRoad", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subproject", "metadata": {"headings": [{"headings_0": {"content": "subproject", "page": 29, "level": 1}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rehabilitation account.", "metadata": {"headings": [{"headings_0": {"content": "subproject", "page": 29, "level": 1}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 8}}, {"headings_1": {"content": "subproject", "page": 29, "level": 1}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 8}}, {"headings_1": {"content": "subproject", "page": 29, "level": 1}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "463,739,", "metadata": {"headings": [{"headings_0": {"content": "463,739,", "page": 29, "level": 3}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "458 \nFurthermore, I reviewed progress reports and interviewed the DRDIP desk officer and \nA review of the progress reports and interviews with the DRDIP desk officer revealed the all the funded sub-projects were partially implemented. \nAs a result, the program objective of providing services to the community was not achieved within the financial year for the non/partially implemented livelihood", "metadata": {"headings": [{"headings_0": {"content": "463,739,", "page": 29, "level": 3}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}, [{"headings_0": {"content": "463,739,", "page": 29, "level": 3}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}], [{"headings_0": {"content": "463,739,", "page": 29, "level": 3}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}], [{"headings_0": {"content": "463,739,", "page": 29, "level": 3}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}]], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subprojects.", "metadata": {"headings": [{"headings_0": {"content": "subprojects.", "page": 30, "level": 3}}, {"headings_1": {"content": "463,739,", "page": 29, "level": 3}}], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer responded that at the time of audit the sub-projects were transplanting their crops but they were currently harvesting.", "metadata": {"headings": [{"headings_0": {"content": "subprojects.", "page": 30, "level": 3}}, {"headings_1": {"content": "463,739,", "page": 29, "level": 3}}], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "subprojects.", "page": 30, "level": 3}}], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the sub-projects expedite the completion of planned activities. \nc) Sustainable environmental management \nI noted that UGX.2,088,358,287 was released by OPM and subsequently disbursed to 32 subproject groups for sustainable environment management subprojects. A review of the progress reports and interviews with the DRDIP desk officer revealed the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "subprojects.", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "subprojects.", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Twenty-seven (27) subprojects groups that received UGX.1,708,958,288 had fully implemented planned activities. Appendix 17 (a) refers \noe Five (5) subprojects groups that received UGX.379,399,999 had partially implemented planned activities as shown in Appendix 17 (b). \nAs a result, the program objective of providing services to the community was not achieved within the financial year for the non/partially implemented sustainable Environmental management subprojects. \nThe Accounting Officer acknowledged that most projects were still on-going because the rains had just started by then.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}, [{"headings_0": {"content": "following;", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}], [{"headings_0": {"content": "following;", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 30, "level": 3}}], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the implementation of sustainable environmental management subprojects. \n4.4.2.3 Failure to Account for subproject funds through the DRDIP-MIS \nSection 5.4 of the Accounting Policies, system and Procedures of the issued DRDIP Implementation Guidelines directed that a Web-Based Management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation of the \nSection 8.6 further \n[sn Project Amount Spent MIS Variance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accountability", "metadata": {"headings": [{"headings_0": {"content": "Accountability", "page": 31, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Livelihoods Support 74,000,000 0 74,000,000 Program \nSENRM 2,088,358,287 708,140,216 1,380,218,071 Social and Economic 463,739,944 408,335,330 55,404,614 Services and Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Accountability", "page": 31, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}, [{"headings_0": {"content": "Accountability", "page": 31, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}]], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(SEST)", "metadata": {"headings": [{"headings_0": {"content": "(SEST)", "page": 31, "level": 6}}, {"headings_1": {"content": "Accountability", "page": 31, "level": 6}}], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 31, "level": 3}}, {"headings_1": {"content": "(SEST)", "page": 31, "level": 6}}], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,626,098,231 \\| 1,116,475,546 1,509,622,685 There is a risk that funds were misappropriated. \nThe Accounting Officer responded that these accountabilities shall be entered by 31\\* December 2023.", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 31, "level": 3}}, {"headings_1": {"content": "(SEST)", "page": 31, "level": 6}}, [{"headings_0": {"content": "| Total", "page": 31, "level": 3}}, {"headings_1": {"content": "(SEST)", "page": 31, "level": 6}}]], "page": 31, "document_name": "Kiryandongo 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": "| Total", "page": 31, "level": 3}}], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the entry of accountabilities in the system. \n4.4.2.4 Physical inspection of DRDIP sub-projects \nI conducted physical inspection of 2 sub-project and made observation that the projects were fully implemented in accordance with the Bills of Quantities. Details are in Appendix 18. \nRecommendation \nI commended the Accounting Officer for implementing the Sub-project activities in accordance with the Bills of Quantities. \n4.4.2.5 Monitoring, evaluation and reporting \na) Failure of CPMCs to submit monthly subproject progress and financial", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 7.2 (vii) of the DRDIP Operations Manual, 2019 charges the CPMC with the role of preparing and submitting monthly subproject progress and financial reports to the CDO for onward submission to the STPC and DTPC. \nI noted that the CPMCs did not submit monthly physical progress reports and financial reports to the CDO for onward submission to the STPC and DTPC as per the guidelines. Failure by CPMCS to prepare monthly financial reports may lead to misuse of subproject funds. \nThe Accounting Officer explained that they have been receiving monthly reports from Community Facilitators employed at community watersheds. He however promised to guide CPMCs to make the monthly reports. \nThe District received UGX.176,895,000 (100%), out of UGX.176,895,000 budgeted to implement the following activities; \n' SN Category \\_ \\| ' Activity Planned Actual BE quantity quantity . \n\\_ \n1 Complementary Establishment of Demo 3 (3 services units \\_\\_ Beneficiaries \\_beneficiaries \\_ Awareness. creation 15 farmers farmers at \n15 \nDistrict level, Sub county \n\\| \n4.5.1 Positive observations \n\u201eand community \\| \nI noted the following areas where the District had commendable performance; \ne Three (3) microscale irrigation equipment were delivered as per specifications and were found to be functional. \ne The district spent funds eligible activities. \ne The district implemented fully quantified activities. \noe The contract for supply of irrigation equipment was awarded to the lowest priced technically responsive bid. \ne Supply and installation of irrigation equipment was done within the agreed time frame \ne The irrigation equipment supplier provided training and technical support to the farmers during the warranty period. \n4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.5.2.1 Planning and Budget Performance \na) Budget performance \nThe District received UGX.176,895,000 (100%) out of UGX.176,895,000 budgeted. Out of the funds received, UGX.108,565,048 (61%) was spent on complementary activities. \nOut of the total program receipts of UGX.176,895,000, UGX.108,565,048 (61%) was utilized leaving UGX.68,329,952 unutilized. Details are in the table below; \n: Quarter 1 Revised", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Warrants/", "metadata": {"headings": [{"headings_0": {"content": "Warrants/", "page": 32, "level": 8}}, {"headings_1": {"content": "reports", "page": 31, "level": 8}}], "page": 32, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total expenditure (as \\| Variance % absorption j budget Release per payment file) \n> \nIn \nnn A. B EO DE (BC) (D/B)\\*100 . \nCe \nee \n\\_ Quarter 44,223,750 44,223,750 44,223,750 0 100% \n, Quarter \\| 44,223,750 \\| 44,223,750 44,223,750 \\| 0 100%", "metadata": {"headings": [{"headings_0": {"content": "Warrants/", "page": 32, "level": 8}}, {"headings_1": {"content": "reports", "page": 31, "level": 8}}, [{"headings_0": {"content": "Warrants/", "page": 32, "level": 8}}, {"headings_1": {"content": "reports", "page": 31, "level": 8}}]], "page": 32, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|}", "metadata": {"headings": [{"headings_0": {"content": "|}", "page": 32, "level": 1}}, {"headings_1": {"content": "Warrants/", "page": 32, "level": 8}}], "page": 32, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quarter 44,223,750 44,223,750 \\| 20,117,548 i 24,106,202 45% \\| \\| \n\\| \n\\| \n4.5.2.2 Implementation of the Micro irrigation program \na) Physical Inspections of Micro-Scale Irrigation Equipment in Demonstration Farms \nI conducted physical inspections on 30 August 2023 on all the demonstration sites where irrigation equipment was installed and noted the irrigation equipment were installed and were functional; Details are in Appendix 19.", "metadata": {"headings": [{"headings_0": {"content": "|}", "page": 32, "level": 1}}, {"headings_1": {"content": "Warrants/", "page": 32, "level": 8}}, [{"headings_0": {"content": "|}", "page": 32, "level": 1}}, {"headings_1": {"content": "Warrants/", "page": 32, "level": 8}}]], "page": 32, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], "page": 33, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I commended the Accounting Officer for installing functional irrigation equipment on the demonstration sites. \n4.5.3 Uganda Support To Municipal Infrastructure Development - Additional Financing (USMID-AF) Program \nUganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \no To leverage institutional strengthening at the municipal LGs \ne To improve municipal urban infrastructure \noe Support to selected district LGs hosting refugees to improve planning, land tenure security, and small-scale infrastructure investments. \nThe district received UGX.8,334,691,262 (100%), out of UGX.8,334,691,262 budgeted to implement the following key activities; \nSn Projects \nConstruction of Nanda-Popara Road (11.261km) \n2 Construction of Nyamusasa Play Field \n3 \nConstruction of 50M Culvert along the Bweyale-Nyamusasa Road and Low Cost sealing of Rift Valley Road \n4 \nConstruction of Bridge along Alaro-Ongwalwo-Yabweng Road(1.448km) Kololo- Laboke Road(11.842km),Karuma-Okweche-Alero Swamp(0.669km) \n5 \nConstruction of One Gravel Road (18.168km)Nyakadote-Techwa-Kanywamaizi Road \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; \ne MLHUD/PS/ST provided the technical specifications of items procured under the tooling and re-tooling budget. \ne The district constituted the USMID projects contract management teams. \n4.5.3.2 Areas of improvement \nI noted the following areas where the district needs improvement; \n4.5.3.2.1 Planning and Budget Performance \na) Funding and Absorption \nI reviewed funding and absorption of the grant and noted the following; \ne Out of the approved budget of UGX.8,334,691,262 for USMID AF activities, UGX.8,334,691,262 was released representing 100% performance. \ne Out of the availed amount of UGX.8,334,691,262 for USMID-AF activities, UGX.8,227,907,357 was spent leading representing 98.8% absorption rate. \nFailure to absorb funds negatively affects implementation of planned activities thus affecting service delivery. \nThe Accounting Officer explained that they absorbed the funds by 30th June 2023 but the payment cleared in July 2023.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}]], "page": 33, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 34, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely implementation of planned activities so that all funds realized are absorbed. \nb) Failure to revote unspent project funds \nSection 7.3.1 of Project Operations Manual, 2019 requires that the funds committed (not yet utilized) funds by end of each current Financial Year to be utilized in the ensuing Financial Year by the Local Governments. \nI noted that out of the unspent balance of UGX.10,063,502,124 in the previous financial years, only UGX.5,316,015,124 was re-voted by MOFPED. Details are in the table below; \n\\| Financial Amount - \nUnspent balance \nre-voted Amount not Re-voted year las at end of \n\\| \ni . financial Zu year", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}]], "page": 34, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020/2021.", "metadata": {"headings": [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n4,747,487,000, \u00ab4, 747,487,000. \u201a2021/2022 \\_5,316,015,124 \\| 5,316,015,124) ......0\\| 000 \n\u201aTotal 10,063,502,124 5,316,015124 \\_\\_\\_\\_\\_4,747,487,000 \\| \\_\\_\\_ \nFailure to revote funds leads to to \nand \nc) Failure to meet the minimum access conditions for the grant \nArticle 4 (b) of the Program Participating Agreement requires the local government to meet the minimum access conditions for the grant as set out in the performance assessment tool. \nI observed that the district did not meet the condition of having all Heads of Departments substantively appointed as indicated in the table below; \nSn Condition \nAudit Remarks 1 All Heads of Department to be substantive. \nNon-compliant 2 Head of Finance to be a Certified Public Accountant (CPA). \nCompliant \n3 Head of Internal Audit to be CPA.", "metadata": {"headings": [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}, [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Compliant", "metadata": {"headings": [{"headings_0": {"content": "Compliant", "page": 35, "level": 8}}, {"headings_1": {"content": "2020/2021.", "page": 34, "level": 5}}], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 The District Engineer to be a registered Engineer. \nCompliant 5 \nSubmission of responses to Auditor General\u2019s report to PSST Compliant within the prescribed period. \nLack of substantive heads of department affects full ownership of project activities", "metadata": {"headings": [{"headings_0": {"content": "Compliant", "page": 35, "level": 8}}, {"headings_1": {"content": "2020/2021.", "page": 34, "level": 5}}, [{"headings_0": {"content": "Compliant", "page": 35, "level": 8}}, {"headings_1": {"content": "2020/2021.", "page": 34, "level": 5}}], [{"headings_0": {"content": "Compliant", "page": 35, "level": 8}}, {"headings_1": {"content": "2020/2021.", "page": 34, "level": 5}}], [{"headings_0": {"content": "Compliant", "page": 35, "level": 8}}, {"headings_1": {"content": "2020/2021.", "page": 34, "level": 5}}]], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 35, "level": 2}}, {"headings_1": {"content": "Compliant", "page": 35, "level": 8}}], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer responded that the position of District engineer was advertised but failed to attract a suitable candidate.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 35, "level": 2}}, {"headings_1": {"content": "Compliant", "page": 35, "level": 8}}], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 35, "level": 2}}], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue pursuing the recruitment of District Engineer to ensure compliance. \n4.5.3.2.2 Procurement \nLack of Contract implementation plans \nRegulation 119(3) of the PPDA Local Government Regulations, 2006 requires a contract supervisor to prepare a contract implementation plan upon receipt of a copy of the contract. \nHowever, I noted that there were no contract implementation plans for procurements reviewed worth UGX.9,618,167,451 Appendix 20 refers. \nAs a result, there is a risk that the contract may not be implemented according to the agreed terms and conditions in the contract.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 35, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 35, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 35, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure preparation of implementation plans is emphasized to the contract supervisors during their appointment. \nThe Accounting Officer explained that they sent bid documents via email with the expectation that on submission payment slips would be inclusive.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the non-refundable fees are paid before issuance of tender documents to bidders. \n4.5.3.2.3 Implementation of program activities \na) Delays in project implementation \nI noted that by the 29\u00b0\" September, 2023 four (4) Projects were still ongoing despite the fact that their expected completion dates had expired; Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Sn \\| Project", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 36, "level": 3}}, {"headings_1": {"content": "below;", "page": 36, "level": 2}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Start Date Expected \u2014\\_ \\| Actual", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 36, "level": 3}}, {"headings_1": {"content": "below;", "page": 36, "level": 2}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "||", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 36, "level": 5}}, {"headings_1": {"content": "| |", "page": 36, "level": 3}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 36, "level": 3}}, {"headings_1": {"content": "||", "page": 36, "level": 5}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| completion Date \\| Completion \\| 1 on ~ \nConstruction of Nanda-Popara \\| \n07/09/2022 \\\\ 07/05/2023 \\| 30/06/2023 \\| \nRoad (11.261km) 00000 1 \n2, Construction of Nyamusasa Play \\| 17/10/2022 \\| \n17/07/2023 \\| on going \\| \u201a Field \\| \\| \n3 Construction of 50M Culvert 29/01/2023) 29/09/2023 \\| ongoing along the Bweyale Nyamusasa \nRoad and Low Cost sealing of Rift \\| \n\\_ NalleyRoad -\\_ \u201a4 \\| Construction of Bridge along 29/01/2023 \\| \n29/09/2023 on going \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 36, "level": 3}}, {"headings_1": {"content": "||", "page": 36, "level": 5}}, [{"headings_0": {"content": "__|", "page": 36, "level": 3}}, {"headings_1": {"content": "||", "page": 36, "level": 5}}], [{"headings_0": {"content": "__|", "page": 36, "level": 3}}, {"headings_1": {"content": "||", "page": 36, "level": 5}}]], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Alaro-Ongwalwo-Yabweng", "metadata": {"headings": [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| i \n: Road(1.448km)Kololo-Laboke \n\\| \\| Road(11.842km),Karuma- \\| \\| \\| \n\\| \\| \\| \\| Okweche-Alero \\| \\| \n5 Construction of One Gravel Rrad 29/01/2023 \\| \n29/09/2023 on going. (18.168km)Nyakadote-Techwa- \\| \\| \n\\| Kanywamaizi Road I \\| \n\\_ \n\\\\ \nDelayed completion of projects delays the benefits of the expected good road network services. \nThe Accounting Officer responded that measures have been put in place to complete all projects on-going by 30\" December 2023.", "metadata": {"headings": [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}, [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}], [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}], [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}], [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}]], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Office should ensure the contractors expedite the works and complete the project works as planned.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], "page": 37, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Office should ensure the contractors expedite the works and complete the project works as planned. \n5.0 Other Entity Specific Findings \n5.1 Asset Management \n5.1.1 Delayed disposal of old and obsolete items \nInstruction 15.11.1 of the Treasury Instructions, 2017 states that where it is considered that vehicles have reached the end of their useful life; are beyond economical repair or are unserviceable for any other reason; or have become redundant through obsolescence; shall be retained until a sufficient quantity is accumulated to merit the convening of a Board of Survey to inspect them. \nI observed that several obsolete motor cycles and motor vehicles have not been disposed of. Details are in the table below; \nAbove are 10 used motorcycles Old tyres and vehicles at the district park yard. at the District car park yard. \nDelayed disposal of old items reduces their scrap value thus causing financial loss. \nThe Accounting Officer responded that he had written to MoLHUD and MoFPED to come and inspect the items for disposal so that the process can commence.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}]], "page": 37, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 37, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should make arrangements to dispose the items in accordance with applicable PPDA Regulations. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I \nManagement\u2019s Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the District. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 38, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: 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 DLG\u2019s internal control. e 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's 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 DLG\u2019s ability I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}]], "page": 38, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "metadata": {"headings": [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 39, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. However, the Government expects the program to continue for the foreseeable future. \nThe model is being implemented through seven (7) pillars that is; Agriculture Value \nemerging issues around the PDM and shortcomings in access to funds by intended beneficiaries. It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023. \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; \n6.1 Funding of PDM in the District \nMoFPED released UGX.4.3Bn to finance 43 PDM SACCOs in the District in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The District also received UGX.43,000,000 for the PDM Administrative costs.", "metadata": {"headings": [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}, [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}]], "page": 39, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.2 Positive observations \nI noted the following areas were the District had commendable performance; \ne All priorities were incorporated in the District\u2019s budget and work plan \nAll the 43 PDM SACCOs received PRF of UGX.100 million each \nAll the 43 Gazetted District PDM SACCOs were fully funded \nThe HLG Core Implementation team was fully constituted \nPDCs were fully constituted as per the guideline. \nParish action plans for the FY 2022/2023 were prepared. \nThe PDCs held quarterly meetings \nAll the 10 Sampled PDM SACCOs held general meetings \nAll the 10 Sampled PDM SACCOs had an elected leadership vetting committee elected which was inaugurated \ne The members of the board filled in expression of interest forms prior to being elected board members. \nThe training of trainers was carried out on 11th May 2022 \nHLG core implementation team trained households \nAll the 43 SACCOs were registered under the Cooperative Societies Act \nAll the 10 Sampled PDM SACCOs PDM member registers/ updated PDM member", "metadata": {"headings": [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 40, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registers", "metadata": {"headings": [{"headings_0": {"content": "registers", "page": 40, "level": 8}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}], "page": 40, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 43 SACCOs were submitted in the attestation form to the Secretariat \ne 20 beneficiaries in 10 Parishes who accessed loans before 5th June 2023 were selected through the PDMIS and were vetted by a village meeting convened by the enterprise groups \ne 10 beneficiaries received UGX.10,000,000 as indicated in the SACCO records \n6.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \nConsequently, the objectives of the PDM in the affected parishes may not have been achieved. \nRecommendation \nThe Accounting Officer should engage MoFPED to ensure that funds are released", "metadata": {"headings": [{"headings_0": {"content": "registers", "page": 40, "level": 8}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, [{"headings_0": {"content": "registers", "page": 40, "level": 8}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}], [{"headings_0": {"content": "registers", "page": 40, "level": 8}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}], [{"headings_0": {"content": "registers", "page": 40, "level": 8}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}]], "page": 40, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "timely.", "metadata": {"headings": [{"headings_0": {"content": "timely.", "page": 41, "level": 2}}, {"headings_1": {"content": "registers", "page": 40, "level": 8}}], "page": 41, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3.2 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; \noe The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), DistrictPlanner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, o \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nAPDM SACCO shall hold a General meeting to; pass byelaws, admit new members, e \nelect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and oe \nhave 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \no The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \noe The Production subcommittee 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 oe \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 Management structure \nFailure to have functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "timely.", "page": 41, "level": 2}}, {"headings_1": {"content": "registers", "page": 40, "level": 8}}, [{"headings_0": {"content": "timely.", "page": 41, "level": 2}}, {"headings_1": {"content": "registers", "page": 40, "level": 8}}], [{"headings_0": {"content": "timely.", "page": 41, "level": 2}}, {"headings_1": {"content": "registers", "page": 40, "level": 8}}], [{"headings_0": {"content": "timely.", "page": 41, "level": 2}}, {"headings_1": {"content": "registers", "page": 40, "level": 8}}]], "page": 41, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 1}}, {"headings_1": {"content": "timely.", "page": 41, "level": 2}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \ninduct the PDCs on their roles and responsibilities \ne \ne ensure that the PDM Boards put in place these sub-committees. \n6.3.3 Review of Training Implementation Activities \nParagraph 27 of PDM - ALG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT e \nworkshops at each of the 177 Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 1}}, {"headings_1": {"content": "timely.", "page": 41, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 1}}, {"headings_1": {"content": "timely.", "page": 41, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 1}}, {"headings_1": {"content": "timely.", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 42, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 1}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The LGs, prior to implementing all the other PDM activities shall train and continue oe \ntraining a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities toParishs the PDM at the Parish level. \nThe activities at the parish level shall include training of households and enterprise e \ngroup leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 42, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 1}}, [{"headings_0": {"content": "Coordinator.", "page": 42, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 1}}], [{"headings_0": {"content": "Coordinator.", "page": 42, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Response", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 42, "level": 3}}, {"headings_1": {"content": "Coordinator.", "page": 42, "level": 1}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 42, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 42, "level": 3}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 42, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 42, "level": 3}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of e The training of local experts was The Accounting Officer did not Local \ncarried out on 15th November 2022 provide a cause for not including", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 42, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 42, "level": 3}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Experts", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "after part of the funds were private sector actors in the released to PDM SACCOs on 22th trainings. \nJune 2022. However, private sector \nactors were not in attendance. \nFailure to have private sector actors in attendance affects the synergies expected to", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}, [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}]], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the e \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its oe \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development oe \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \ne A 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. \ne The 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 oe \nSACCO 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 or Observations", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}, [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}], [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}]], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Response", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 43, "level": 3}}, {"headings_1": {"content": "Experts", "page": 42, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM e 43 SACCOs were not licensed to The Accounting Officer SACCOs Under the take on the business of lending explained that they were not Microfinance \nunder Microfinance Institutions guided about the licensing of Institutions Money", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "money lenders act as detailed in the PDM SACCOs. Lenders Act the Appendix 24.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Registration of \\| e 3 out of 146 Enterprise groups in The Accounting Officer Enterprise Groups as 10 PDM SACCOs were not explained that all their Community Based registered by the Community enterprises were profiled in the Organizations", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development Officers at the Sub PDMIS. County as Community Based Organizations", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 25 refers. \n", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}, [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}]], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Signing of PRF\\| e UGX.4,300,000,000 was The Accounting Officer Financing", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "transferred to 10 SACCOs responder that they signed the Agreements \nwithout signed PRF financing PRF agreements and submitted", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}, [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}]], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 43, "level": 8}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \ne ensure that enterprise groups have evidence of registration with the Sub-County Community Development Officers before qualifying to receive funding. \ne ensure that additional funds are not remitted to PDM SACCOS without PRF", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 43, "level": 8}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agreements.", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 44, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3.5 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 44, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth e \nranking 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 e \nhouseholds in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the e \nParish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 44, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 44, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 44, "level": 8}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected e \nat village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy e \nunder the Uganda Agriculture Insurance Scheme (UAIS). \ndetermination of economic status of the profiled household.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 44, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 44, "level": 8}}, [{"headings_0": {"content": "2023).", "page": 44, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 44, "level": 8}}]], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Selection", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 44, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 44, "level": 8}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "and e 10 parishes selected The Accounting Officer explained Implementation of flagship projects that were that the enterprise households Prioritized/Flagship inconsistent with the selected from the broader MAAIF", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 44, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 44, "level": 8}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 45, "level": 3}}, {"headings_1": {"content": "2023).", "page": 44, "level": 2}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryandongo selected \nDistrict list of 32 enterprises and the priority specific 7 enterprises. commodities. Appendix \n28 refers. \ne87 out of 146 farmer", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 45, "level": 3}}, {"headings_1": {"content": "2023).", "page": 44, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 45, "level": 3}}, {"headings_1": {"content": "2023).", "page": 44, "level": 2}}]], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise/households", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 45, "level": 8}}, {"headings_1": {"content": "Projects", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented projects that \nare not from the priority \ncommodity list. Details are \nin Appendix 29. \nInsurance Policy for e 10 PRF beneficiaries who The Accounting Officer responded Farming Enterprises carried out farming that they were not provided with enterprises in 10 PDM the insurance requirement SACCOs did not obtain guidelines. He however promised", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 45, "level": 8}}, {"headings_1": {"content": "Projects", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agricultural", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 45, "level": 8}}, {"headings_1": {"content": "enterprise/households", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "insurance to consult the PDM Secretariate on policies from UAIS. the matter since no deductions are Appendix 30 refers. allowed on the PRF funds disbursed to the households. \ne Failure to identify subsistence households using the wealth ranking tool may lead to extending PRF loans to ineligible beneficiaries hence undermining the achievement of pillar objectives. \no Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 45, "level": 8}}, {"headings_1": {"content": "enterprise/households", "page": 45, "level": 8}}, [{"headings_0": {"content": "agricultural", "page": 45, "level": 8}}, {"headings_1": {"content": "enterprise/households", "page": 45, "level": 8}}]], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that; \ne PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding. The Accounting Officer should then compel recovery of funds advanced to these individuals. \noe Engage the PDM secretariat on how the insurance policy requirement can be complied with given the nature of the beneficiaries and funds available. \n\u00a9 Consultations are made with MoFPED and PDM Secretariat on the requirement of obtaining agricultural insurance coverage by the beneficiaries. \n6.3.6 Utilization of PRF at Household Level \nParagraph 32 (b) PDM ALG Guide for Supporting Households & Enterprise Groups in - \n2023 states that a PRF has been \ne 1 beneficiary in 1 PDM SACCOs implemented different project \n\u00b0 1 beneficiary in 1 PDM SACCO had non -existent project. \n\u00b0 8 beneficiaries in 8 PDM SACCOs had implemented projects as planned. \nNon-implementation of the planned activities undermines the achievement of PDM objectives. Furthermore, the PDM SACCO has lost funds due to non-existent projects on ground. \nThe Accounting Officer responded that they will consult the PDM Secretariat on how to enforce project implementation in line with the funded activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}]], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 46, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \ne enhance monitoring of the PDM activities to ensure beneficiaries implementing activities they were funded for. \ne Recover funds from beneficiaries who did not implement planned activities. \n7.0 Lack of Land Titles \nInstruction 16.13.11 of the Treasury Instructions, 2017 states that a government District shall be considered to have control of land if it has the title. It further states that if the government District does not have title to the land, the District shall not be considered to have control. \nDuring audit, I noted that the district did not have Land titles for 7 pieces of land measuring approximately 23 acres. Appendix 9 refers. \nConsequently, the district is exposed to encroachment, land disputes and misappropriations. Furthermore, there is a risk of costly litigation processes that can lead to financial loss to the District. \nThe Accounting Officer responded that this is due to financial constraints since there was no budget allocation. \nThe Accounting Officer should make budget provisions to acquire land titles in a phased approach commencing the next financial year. \nJohn F.S. Muwanga \nAUDITOR GENERAL \n\u00a5 ~", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}]], "page": 46, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 1}}], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "di 1 (a): Performance of Local Revenue \nApproved budget Actual Variance Reasons for", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 1}}], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "under/over", "metadata": {"headings": [{"headings_0": {"content": "under/over", "page": 47, "level": 1}}, {"headings_1": {"content": "APPENDICES", "page": 47, "level": 3}}], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Source Collections collection \n\\_\\| \n\\| \nTax \nRevenues \n241,898,000 60,929,909 180,968,091 was \n\\| This caused by over Local", "metadata": {"headings": [{"headings_0": {"content": "under/over", "page": 47, "level": 1}}, {"headings_1": {"content": "APPENDICES", "page": 47, "level": 3}}, [{"headings_0": {"content": "under/over", "page": 47, "level": 1}}, {"headings_1": {"content": "APPENDICES", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeting", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \nTax \\| \\| Received UGX.521,554,170 from \\| Land fees 164,055,000 563,680,538 -399,625,538 \nland premium \n\\| 191,879,469 \\| Town councils did not remit \\| \\| \nBusiness 218,068,000 26,188,531 \nfor the throughout the revenue \nLicenses financial year \u2014\u2014 \nOther tax 111,692,288 19,868,094 91,824,194 the throughout the \nTown councils did not remit revenue for \nrevenues \nfinancial year yet their budget in inctude? in the district budget \n\\| \n\\_ \nNon-Tax \nRevenues \n72,662,277 \\| 280,544,723 Town councils did not remit Administrat 353,207,000 \nrevenue for the throughout the ive fees \nfinancial year yet their budget in and \nincluded in the district budget licenses \n369,446,000 369,446,000 Town councils \n7 \\_\\| did not remit Other fines \nrevenue for the throughout the and \nfinancial year yet their budget in Penalties \nincluded in the district budget 80,869,347 7,030,092 73,839,255 Town councils \n\\| did not remit Miscellaneo \nrevenue for the throughout the us Revenue \nfinancial year yet their budget in \nTotal 1,539,235,635 750,359,441 419,430,194 Revenue \nincluded in the district budget \nAppendix 1 (b): Uncollected Local Revenue \nOut-put Activity Purpose of the Budget un- \nAmount", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}, [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 48, "level": 8}}, {"headings_1": {"content": "budgeting", "page": 47, "level": 1}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities \nNatural Resources, Facilitations for travel inland Service delivery 20,000,000 Environment, Climate ,fuel, stationaries, allowances \nChange, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 48, "level": 8}}, {"headings_1": {"content": "budgeting", "page": 47, "level": 1}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human \nCapital Travel in land fuel stationaries Facilitation of 10,000,000 Development \nmonitoring of PLE and projects launch \nPublic \nSector Fuel, \u201atravel inlands, welfares, Provision and 165,032,000 Transformation \noffice stationaries maintained of coordination of \nbuildings, motor vehicles, water services and \nelectricity general cleanings etc. ruining of district \nactivities \nL \nGovernance And Security Repairs of motor vehicles Provision of 150,000,000 payments of councilors political oversights \nallowances, fuel to DEC, purchase and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}, [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}], [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}], [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}], [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}]], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "providing", "metadata": {"headings": [{"headings_0": {"content": "providing", "page": 48, "level": 8}}, {"headings_1": {"content": "Management", "page": 48, "level": 8}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of stationaries welfare etc", "metadata": {"headings": [{"headings_0": {"content": "providing", "page": 48, "level": 8}}, {"headings_1": {"content": "Management", "page": 48, "level": 8}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "leadership", "metadata": {"headings": [{"headings_0": {"content": "leadership", "page": 48, "level": 1}}, {"headings_1": {"content": "providing", "page": 48, "level": 8}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Plan Fuel travel in lands monitoring Coordination\u2019s and 91,660,000 , \nImplementation \nfacilitations facilitation for budget implementation of conferences preparations of final development plans accounts monitoring of LLG \nand operation of IFMS among other activities \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "leadership", "page": 48, "level": 1}}, {"headings_1": {"content": "providing", "page": 48, "level": 8}}, [{"headings_0": {"content": "leadership", "page": 48, "level": 1}}, {"headings_1": {"content": "providing", "page": 48, "level": 8}}], [{"headings_0": {"content": "leadership", "page": 48, "level": 1}}, {"headings_1": {"content": "providing", "page": 48, "level": 8}}]], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "419,430,194", "metadata": {"headings": [{"headings_0": {"content": "419,430,194", "page": 48, "level": 3}}, {"headings_1": {"content": "leadership", "page": 48, "level": 1}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 2 (a): Performance of GoU warrants \nT Revised Warrant Short Fall \n%Perform Programme Budget ance 2,225,596,681 1,964,887,678 260,709,003 88% Agro-Industrialization 682,900,000 \\| 2,000,000 680,900,000 0% Tourism Development 9,597,498,702 100% - \nNatural Resources, Environment, \n9,597", "metadata": {"headings": [{"headings_0": {"content": "419,430,194", "page": 48, "level": 3}}, {"headings_1": {"content": "leadership", "page": 48, "level": 1}}, [{"headings_0": {"content": "419,430,194", "page": 48, "level": 3}}, {"headings_1": {"content": "leadership", "page": 48, "level": 1}}], [{"headings_0": {"content": "419,430,194", "page": 48, "level": 3}}, {"headings_1": {"content": "leadership", "page": 48, "level": 1}}]], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ",498,702", "metadata": {"headings": [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Climate Change, Land A tj 100% Private Sector Development \\| 10,509,922,769 \\| 28% \n65,769,000 65,769,000 5 Integrated Transport Infrastructure And 14,677,800,587 4,167,877,818 \nServices \n\\| 24,593,132,096 \\| 24,579,282,474 13,849,622 100% Human Capital Development \\| 1,832,358 100% Innovation, Technology Development \nI 1,832,358 : And Transfer \n5,256,057,863 4,625,341,497 630,716,366 88% \\| Public Sector Transformation \nCommunity Mobilization And Mindset 222,361,000 24,861,000 \n197,500,000 11% \nChange \\| 1 ea 1 100%", "metadata": {"headings": [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}, [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}], [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}], [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}], [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}]], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Governance And Security", "metadata": {"headings": [{"headings_0": {"content": "Governance And Security", "page": 49, "level": 3}}, {"headings_1": {"content": ",498,702", "page": 49, "level": 8}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,237,181,794 \\| 1,237,181,793 3\\| 582,405,758 582,405,755 100% Development Plan Implementation", "metadata": {"headings": [{"headings_0": {"content": "Governance And Security", "page": 49, "level": 3}}, {"headings_1": {"content": ",498,702", "page": 49, "level": 8}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "59,142,535,839 46,848,938,075", "metadata": {"headings": [{"headings_0": {"content": "59,142,535,839 46,848,938,075", "page": 49, "level": 2}}, {"headings_1": {"content": "Governance And Security", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12,293,597,764 79%", "metadata": {"headings": [{"headings_0": {"content": "12,293,597,764 79%", "page": 49, "level": 5}}, {"headings_1": {"content": "59,142,535,839 46,848,938,075", "page": 49, "level": 2}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 49, "level": 5}}, {"headings_1": {"content": "12,293,597,764 79%", "page": 49, "level": 5}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAppendix 2 (b): Activities affected by GoU budget Shortfall", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 49, "level": 5}}, {"headings_1": {"content": "12,293,597,764 79%", "page": 49, "level": 5}}, [{"headings_0": {"content": "Grand Total", "page": 49, "level": 5}}, {"headings_1": {"content": "12,293,597,764 79%", "page": 49, "level": 5}}]], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 50, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 49, "level": 5}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Unwarranted Activities not/partially Purpose and impact of the Amount implemented implemented activity", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 50, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 49, "level": 5}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agro-", "metadata": {"headings": [{"headings_0": {"content": "Agro-", "page": 50, "level": 3}}, {"headings_1": {"content": "Program", "page": 50, "level": 3}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "260,709,003 Monitoring of farmers, Supervision and mentoring to support Industrialization \ntraining of farmers farmers \n, \nestablishment of demo Farmers where not trained \u201alimited", "metadata": {"headings": [{"headings_0": {"content": "Agro-", "page": 50, "level": 3}}, {"headings_1": {"content": "Program", "page": 50, "level": 3}}, [{"headings_0": {"content": "Agro-", "page": 50, "level": 3}}, {"headings_1": {"content": "Program", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gardens", "metadata": {"headings": [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "field visits demo gardens were\\_made. Tourism \n680,900,000 Trenches were not The LLG did not receive fund and Development \nconstructed in all the LLG excavation of trenches was not done in bordering the park \nall those LLG bordering the park as was earlier on plan to prevent problematic animals from disturbing farmers. \nIntegrated \n10,509,922,769 Construction of Ict This affected the communities,", "metadata": {"headings": [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}, [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}], [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}], [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}], [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}], [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 50, "level": 3}}, {"headings_1": {"content": "gardens", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "laboratory at kibanda Mothers did not get good maternal Infrastructure \nss,construction of class care as planned, student\u2019s congestions And Services \nroom blocks at mboira and in class was not address, laboratories mutunda ss, construction at kibanda SS was not constructed of maternity wards at which affected science sturdies kigumba HC 111 ,and \nconstruction of markets at \nkigumba T/C all were not \ndone. \nPublic Sector \n630,716,366 Payment of pension and Livelihood of pensioners is negatively Transformation gratuity affected. \nI \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 50, "level": 3}}, {"headings_1": {"content": "gardens", "page": 50, "level": 6}}, [{"headings_0": {"content": "Transport", "page": 50, "level": 3}}, {"headings_1": {"content": "gardens", "page": 50, "level": 6}}], [{"headings_0": {"content": "Transport", "page": 50, "level": 3}}, {"headings_1": {"content": "gardens", "page": 50, "level": 6}}], [{"headings_0": {"content": "Transport", "page": 50, "level": 3}}, {"headings_1": {"content": "gardens", "page": 50, "level": 6}}]], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 50, "level": 3}}, {"headings_1": {"content": "Transport", "page": 50, "level": 3}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "197,500,000 Funding of micro projects Community mobilization to micro Mobilization And \nunder Bunyoro affairs in projects. Mindset Change \nthe OPM office and 10 The intended objective of the grant on community mobilization the community was not achieved. activities not done.", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 50, "level": 3}}, {"headings_1": {"content": "Transport", "page": 50, "level": 3}}, [{"headings_0": {"content": "Community", "page": 50, "level": 3}}, {"headings_1": {"content": "Transport", "page": 50, "level": 3}}], [{"headings_0": {"content": "Community", "page": 50, "level": 3}}, {"headings_1": {"content": "Transport", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12,279,748,138", "metadata": {"headings": [{"headings_0": {"content": "12,279,748,138", "page": 50, "level": 3}}, {"headings_1": {"content": "Community", "page": 50, "level": 3}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 3 (a): Utilization of Warrants \nProgramme Name el Warrants Expenditure Unspent Yoage Amount performa nce Agro-Industrialization 1,964,887,678 1,893,373,962 71,513,716 96% Tourism Development 2,000,000 2,000,000 100% s \nNatural Resources, Environment, 9,617,498,702 9,524,788,829 92,709,873 99% Climate Change, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "12,279,748,138", "page": 50, "level": 3}}, {"headings_1": {"content": "Community", "page": 50, "level": 3}}, [{"headings_0": {"content": "12,279,748,138", "page": 50, "level": 3}}, {"headings_1": {"content": "Community", "page": 50, "level": 3}}]], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 51, "level": 8}}, {"headings_1": {"content": "12,279,748,138", "page": 50, "level": 3}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development 65,769,000 61,601,355 4,167,645 94% Integrated Transport Infrastructure 4,167,877,818 4,126,757,720 41,120,098 99%", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 51, "level": 8}}, {"headings_1": {"content": "12,279,748,138", "page": 50, "level": 3}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Human And Services", "metadata": {"headings": [{"headings_0": {"content": "Human And Services", "page": 51, "level": 4}}, {"headings_1": {"content": "Management", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital Development 25,404,011,579 22,182,720,829 3,221,290,750 87% Innovation, Technology Development 1,832,358 1,832,358 - 100% And Transfer \nPublic Sector Transformation \n4,694,104,568 2,/82,672,630 1,911,431,938 59% Community Mobilization And Mindset 24,861,000 24,861,000", "metadata": {"headings": [{"headings_0": {"content": "Human And Services", "page": 51, "level": 4}}, {"headings_1": {"content": "Management", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 100%", "metadata": {"headings": [{"headings_0": {"content": "Human And Services", "page": 51, "level": 4}}, {"headings_1": {"content": "Management", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Change", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 51, "level": 6}}, {"headings_1": {"content": "Human And Services", "page": 51, "level": 4}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance And Security \n1,563,714,695 1,552,311,270 11,403,425 99% Development Plan Implementation 674,065,755 647,704,673 26,361,082 96% 48,180,623,153 42,800,624,626 5,379,998,527 89% \nAppendix 3 (b): Table Showing activities affected by under-utilization of warrants Programme Name \nUnwarranted Activities affected Reason for the Amount by the under underutilization of utilization \nwarrants", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 51, "level": 6}}, {"headings_1": {"content": "Human And Services", "page": 51, "level": 4}}, [{"headings_0": {"content": "Change", "page": 51, "level": 6}}, {"headings_1": {"content": "Human And Services", "page": 51, "level": 4}}]], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agro-Industrialization", "metadata": {"headings": [{"headings_0": {"content": "Agro-Industrialization", "page": 52, "level": 3}}, {"headings_1": {"content": "Change", "page": 51, "level": 6}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "71,513,716 Payment of General Delayed recruitment process staff salaries \nNatural Resources, \n92,709,873 Payment of General Delayed recruitment process. Environment, Climate \nstaff salaries \nChange, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "Agro-Industrialization", "page": 52, "level": 3}}, {"headings_1": {"content": "Change", "page": 51, "level": 6}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 52, "level": 8}}, {"headings_1": {"content": "Agro-Industrialization", "page": 52, "level": 3}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development \n4,167,645 These where the\\} Delays in updating staffs balances on staffs salaries \nsalaries \nBu \nIntegrated Transport \n41,120,098 Payment of General There was no\\_ substantive Infrastructure And Services \nstaff salaries district engineer and recruitment process was still on", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 52, "level": 8}}, {"headings_1": {"content": "Agro-Industrialization", "page": 52, "level": 3}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going.", "metadata": {"headings": [{"headings_0": {"content": "going.", "page": 52, "level": 8}}, {"headings_1": {"content": "Management", "page": 52, "level": 8}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital Development \n3,221,290,750 General staff salaries Delayed recruitment process. and Construction of \nkigumba seed school \nPublic Sector Transformation 1,911,431,938 Payment of General Delayed recruitment process staff salaries \nGovernance And Security \n11,403,425 Payment of General Delayed recruitment process staff salaries \nDevelopment Plan \n26,361,082 Payment of General Delayed recruitment process Implementation staff salaries", "metadata": {"headings": [{"headings_0": {"content": "going.", "page": 52, "level": 8}}, {"headings_1": {"content": "Management", "page": 52, "level": 8}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,379,998,527", "metadata": {"headings": [{"headings_0": {"content": "5,379,998,527", "page": 52, "level": 3}}, {"headings_1": {"content": "going.", "page": 52, "level": 8}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4: Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "5,379,998,527", "page": 52, "level": 3}}, {"headings_1": {"content": "going.", "page": 52, "level": 8}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Details", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 53, "level": 2}}, {"headings_1": {"content": "5,379,998,527", "page": 52, "level": 3}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Progra Sub- PIAP Budget Focus/Th Activities", "metadata": {"headings": [{"headings_0": {"content": "Progra Sub- PIAP Budget Focus/Th Activities", "page": 53, "level": 1}}, {"headings_1": {"content": "Details", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m progra (Program Output ematic m Impleme area and", "metadata": {"headings": [{"headings_0": {"content": "Progra Sub- PIAP Budget Focus/Th Activities", "page": 53, "level": 1}}, {"headings_1": {"content": "Details", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ntation other", "metadata": {"headings": [{"headings_0": {"content": "ntation other", "page": 53, "level": 2}}, {"headings_1": {"content": "Progra Sub- PIAP Budget Focus/Th Activities", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key performance Planned Are there clear Is the Conclusi Conclusi indicator(s) Target targets and performan on at on at (Measure) for -the performance ce Activity Output Financia indicators to indicator Level level", "metadata": {"headings": [{"headings_0": {"content": "ntation other", "page": 53, "level": 2}}, {"headings_1": {"content": "Progra Sub- PIAP Budget Focus/Th Activities", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Action", "metadata": {"headings": [{"headings_0": {"content": "Action", "page": 53, "level": 2}}, {"headings_1": {"content": "ntation other", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "capital \nNote: KPIs could be \\| year measure used by (Fully (Fully", "metadata": {"headings": [{"headings_0": {"content": "Action", "page": 53, "level": 2}}, {"headings_1": {"content": "ntation other", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan) projects/ numbers or performance Managem Quantifie Quantifi", "metadata": {"headings": [{"headings_0": {"content": "Plan) projects/ numbers or performance Managem Quantifie Quantifi", "page": 53, "level": 1}}, {"headings_1": {"content": "Action", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Output programs percentage eg quantification? ent d/Not ed/Not", "metadata": {"headings": [{"headings_0": {"content": "Output programs percentage eg quantification? ent d/Not ed/Not", "page": 53, "level": 1}}, {"headings_1": {"content": "Plan) projects/ numbers or performance Managem Quantifie Quantifi", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "number completed \n(Yes/No) If no reasonabl fully fully", "metadata": {"headings": [{"headings_0": {"content": "Output programs percentage eg quantification? ent d/Not ed/Not", "page": 53, "level": 1}}, {"headings_1": {"content": "Plan) projects/ numbers or performance Managem Quantifie Quantifi", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "or percentage give the reason e? Quantifie Quantifi", "metadata": {"headings": [{"headings_0": {"content": "or percentage give the reason e? Quantifie Quantifi", "page": 53, "level": 1}}, {"headings_1": {"content": "Output programs percentage eg quantification? ent d/Not ed/Not", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "completed (Yes/No) |d) ed)", "metadata": {"headings": [{"headings_0": {"content": "completed (Yes/No) |d) ed)", "page": 53, "level": 3}}, {"headings_1": {"content": "or percentage give the reason e? Quantifie Quantifi", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "If no give the reason", "metadata": {"headings": [{"headings_0": {"content": "completed (Yes/No) |d) ed)", "page": 53, "level": 3}}, {"headings_1": {"content": "or percentage give the reason e? Quantifie Quantifi", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (B) (C) (D) (E) (F) (6) (H) (D (J) (K)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) (C) (D) (E) (F) (6) (H) (D (J) (K)", "page": 53, "level": 3}}, {"headings_1": {"content": "completed (Yes/No) |d) ed)", "page": 53, "level": 3}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "09- 03- 09020401- 000017- DRDIP 25 infrastructures Number of 25 Yes Yes Fully Fully INTEG Transpor Capacity of Infrastruct infrastructures \nquantified quantifie RATED \\|t existing ure constructed \nd", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) (C) (D) (E) (F) (6) (H) (D (J) (K)", "page": 53, "level": 3}}, {"headings_1": {"content": "completed (Yes/No) |d) ed)", "page": 53, "level": 3}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "> nen) a ge = il F environment Number of 41 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "> nen) a ge = il F environment Number of 41 Yes Yes Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "(A) (B) (C) (D) (E) (F) (6) (H) (D (J) (K)", "page": 53, "level": 3}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "INFRAS and ure and Manageme \nenvironment activities 7 quantified TRUCT Services services nt", "metadata": {"headings": [{"headings_0": {"content": "> nen) a ge = il F environment Number of 41 Yes Yes Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "(A) (B) (C) (D) (E) (F) (6) (H) (D (J) (K)", "page": 53, "level": 3}}, [{"headings_0": {"content": "> nen) a ge = il F environment Number of 41 Yes Yes Fully", "page": 53, "level": 3}}, {"headings_1": {"content": "(A) (B) (C) (D) (E) (F) (6) (H) (D (J) (K)", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "conducted", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 53, "level": 2}}, {"headings_1": {"content": "> nen) a ge = il F environment Number of 41 Yes Yes Fully", "page": 53, "level": 3}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "URE Develop increased. \n40 livelihood \u2014 Number of livelihood 40 Yes \nYes Fully AND ment support support programme quantified", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 53, "level": 2}}, {"headings_1": {"content": "> nen) a ge = il F environment Number of 41 Yes Yes Fully", "page": 53, "level": 3}}, [{"headings_0": {"content": "conducted", "page": 53, "level": 2}}, {"headings_1": {"content": "> nen) a ge = il F environment Number of 41 Yes Yes Fully", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SERVIC", "metadata": {"headings": [{"headings_0": {"content": "SERVIC", "page": 53, "level": 2}}, {"headings_1": {"content": "conducted", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "programme sub sub projects funded", "metadata": {"headings": [{"headings_0": {"content": "SERVIC", "page": 53, "level": 2}}, {"headings_1": {"content": "conducted", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ES", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 53, "level": 2}}, {"headings_1": {"content": "SERVIC", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects \n09- 03-Water 06010120- 000006- Water Drilling of Number of production 1 Yes Yes Fully Fully NATUR Resource Water Planning Grant production well at wells drilled \nquantified quantifie AL S resources and Kaduku RGC \nd", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 53, "level": 2}}, {"headings_1": {"content": "SERVIC", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RESOU Manage data Budgeting Drilling of deep Number of deep 15 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "RESOU Manage data Budgeting Drilling of deep Number of deep 15 Yes Yes Fully", "page": 53, "level": 2}}, {"headings_1": {"content": "ES", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RCES, ment (Quantity Services boreholes at boreholes drilled", "metadata": {"headings": [{"headings_0": {"content": "RCES, ment (Quantity Services boreholes at boreholes drilled", "page": 53, "level": 1}}, {"headings_1": {"content": "RESOU Manage data Budgeting Drilling of deep Number of deep 15 Yes Yes Fully", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified ENVIR & Quality) \ncommunity level", "metadata": {"headings": [{"headings_0": {"content": "RCES, ment (Quantity Services boreholes at boreholes drilled", "page": 53, "level": 1}}, {"headings_1": {"content": "RESOU Manage data Budgeting Drilling of deep Number of deep 15 Yes Yes Fully", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ONMEN collected", "metadata": {"headings": [{"headings_0": {"content": "ONMEN collected", "page": 53, "level": 2}}, {"headings_1": {"content": "RCES, ment (Quantity Services boreholes at boreholes drilled", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T, and", "metadata": {"headings": [{"headings_0": {"content": "T, and", "page": 53, "level": 3}}, {"headings_1": {"content": "ONMEN collected", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CLIMAT", "metadata": {"headings": [{"headings_0": {"content": "CLIMAT", "page": 53, "level": 1}}, {"headings_1": {"content": "T, and", "page": 53, "level": 3}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "assessed E", "metadata": {"headings": [{"headings_0": {"content": "CLIMAT", "page": 53, "level": 1}}, {"headings_1": {"content": "T, and", "page": 53, "level": 3}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CHANG", "metadata": {"headings": [{"headings_0": {"content": "CHANG", "page": 54, "level": 2}}, {"headings_1": {"content": "CLIMAT", "page": 53, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CLTS campaigns, Number of CLTS Not N/A N/A N/A", "metadata": {"headings": [{"headings_0": {"content": "CLTS campaigns, Number of CLTS Not N/A N/A N/A", "page": 54, "level": 2}}, {"headings_1": {"content": "CHANG", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "E,", "metadata": {"headings": [{"headings_0": {"content": "E,", "page": 54, "level": 8}}, {"headings_1": {"content": "CLTS campaigns, Number of CLTS Not N/A N/A N/A", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "declaration of ODF campaigns", "metadata": {"headings": [{"headings_0": {"content": "E,", "page": 54, "level": 8}}, {"headings_1": {"content": "CLTS campaigns, Number of CLTS Not N/A N/A N/A", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "indicated", "metadata": {"headings": [{"headings_0": {"content": "indicated", "page": 54, "level": 2}}, {"headings_1": {"content": "E,", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LAND", "metadata": {"headings": [{"headings_0": {"content": "LAND", "page": 54, "level": 1}}, {"headings_1": {"content": "indicated", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "villages", "metadata": {"headings": [{"headings_0": {"content": "LAND", "page": 54, "level": 1}}, {"headings_1": {"content": "indicated", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AND", "metadata": {"headings": [{"headings_0": {"content": "AND", "page": 54, "level": 2}}, {"headings_1": {"content": "LAND", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WATER 12+ 01- 120201020 320003- UGFIT Construction of Number of seed il Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "WATER 12+ 01- 120201020 320003- UGFIT Construction of Number of seed il Yes Yes Fully Fully", "page": 54, "level": 2}}, {"headings_1": {"content": "AND", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HUMAN Educatio 1 -Basic Assets and kigumba seed schools constructed \nquantified quantifie CAPITA n,Sports Requireme Facilities school \nd \nL and skills nts and Manageme", "metadata": {"headings": [{"headings_0": {"content": "WATER 12+ 01- 120201020 320003- UGFIT Construction of Number of seed il Yes Yes Fully Fully", "page": 54, "level": 2}}, {"headings_1": {"content": "AND", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DEVEL Minimum nt", "metadata": {"headings": [{"headings_0": {"content": "DEVEL Minimum nt", "page": 54, "level": 1}}, {"headings_1": {"content": "WATER 12+ 01- 120201020 320003- UGFIT Construction of Number of seed il Yes Yes Fully Fully", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OPMEN", "metadata": {"headings": [{"headings_0": {"content": "OPMEN", "page": 54, "level": 1}}, {"headings_1": {"content": "DEVEL Minimum nt", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "standards", "metadata": {"headings": [{"headings_0": {"content": "standards", "page": 54, "level": 2}}, {"headings_1": {"content": "OPMEN", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T met by", "metadata": {"headings": [{"headings_0": {"content": "standards", "page": 54, "level": 2}}, {"headings_1": {"content": "OPMEN", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "schools 320016- Monitoring of Number of timees Not N/A N/A N/A N/A", "metadata": {"headings": [{"headings_0": {"content": "schools 320016- Monitoring of Number of timees Not N/A N/A N/A N/A", "page": 54, "level": 2}}, {"headings_1": {"content": "standards", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Manageme \nkigumba seed monitoring was done indicated training nt of school \ninstitutions", "metadata": {"headings": [{"headings_0": {"content": "schools 320016- Monitoring of Number of timees Not N/A N/A N/A N/A", "page": 54, "level": 2}}, {"headings_1": {"content": "standards", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education Services", "metadata": {"headings": [{"headings_0": {"content": "Education Services", "page": 54, "level": 2}}, {"headings_1": {"content": "schools 320016- Monitoring of Number of timees Not N/A N/A N/A N/A", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12- 01- 120201020 320003- SFG Construction of Number of classrooms 7 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Education Services", "page": 54, "level": 2}}, {"headings_1": {"content": "schools 320016- Monitoring of Number of timees Not N/A N/A N/A N/A", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HUMAN Educatio 1 -Basic Assets and classroom block at constructed", "metadata": {"headings": [{"headings_0": {"content": "HUMAN Educatio 1 -Basic Assets and classroom block at constructed", "page": 54, "level": 1}}, {"headings_1": {"content": "Education Services", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified quantifie CAPITA n,Sports Requireme Facilities karuma \nd \nL and skills nts and Manageme", "metadata": {"headings": [{"headings_0": {"content": "HUMAN Educatio 1 -Basic Assets and classroom block at constructed", "page": 54, "level": 1}}, {"headings_1": {"content": "Education Services", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S,Ogengo", "metadata": {"headings": [{"headings_0": {"content": "P/S,Ogengo", "page": 54, "level": 1}}, {"headings_1": {"content": "HUMAN Educatio 1 -Basic Assets and classroom block at constructed", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DEVEL Minimum nt P/S,Nyinga P/S,Hall OPMEN standards construcction at T met by kiryandongo COU", "metadata": {"headings": [{"headings_0": {"content": "P/S,Ogengo", "page": 54, "level": 1}}, {"headings_1": {"content": "HUMAN Educatio 1 -Basic Assets and classroom block at constructed", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "schools", "metadata": {"headings": [{"headings_0": {"content": "schools", "page": 54, "level": 2}}, {"headings_1": {"content": "P/S,Ogengo", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Kizibu", "metadata": {"headings": [{"headings_0": {"content": "P/S,Kizibu", "page": 54, "level": 2}}, {"headings_1": {"content": "schools", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 54, "level": 2}}, {"headings_1": {"content": "P/S,Kizibu", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Nyakabale", "metadata": {"headings": [{"headings_0": {"content": "P/S,Nyakabale", "page": 54, "level": 1}}, {"headings_1": {"content": "and", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "training P/S,Kigumba P/S institutions", "metadata": {"headings": [{"headings_0": {"content": "P/S,Nyakabale", "page": 54, "level": 1}}, {"headings_1": {"content": "and", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Construction of 5 Number of VIP 5 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Construction of 5 Number of VIP 5 Yes Yes", "page": 54, "level": 2}}, {"headings_1": {"content": "P/S,Nyakabale", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "stance VIP latrine Latrines constructed", "metadata": {"headings": [{"headings_0": {"content": "Construction of 5 Number of VIP 5 Yes Yes", "page": 54, "level": 2}}, {"headings_1": {"content": "P/S,Nyakabale", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 54, "level": 1}}, {"headings_1": {"content": "Construction of 5 Number of VIP 5 Yes Yes", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyakabale", "metadata": {"headings": [{"headings_0": {"content": "Nyakabale", "page": 54, "level": 1}}, {"headings_1": {"content": "at", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Kinyonga", "metadata": {"headings": [{"headings_0": {"content": "Nyakabale", "page": 54, "level": 1}}, {"headings_1": {"content": "at", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S Jeeja", "metadata": {"headings": [{"headings_0": {"content": "P/S Jeeja", "page": 54, "level": 2}}, {"headings_1": {"content": "Nyakabale", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Kididdima", "metadata": {"headings": [{"headings_0": {"content": "P/S,Kididdima", "page": 54, "level": 2}}, {"headings_1": {"content": "P/S Jeeja", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/s,Mboira school. \nProcurement of Number of desks 40 Yes Yes desks at Bweyale procured", "metadata": {"headings": [{"headings_0": {"content": "P/S,Kididdima", "page": 54, "level": 2}}, {"headings_1": {"content": "P/S Jeeja", "page": 54, "level": 2}}, [{"headings_0": {"content": "P/S,Kididdima", "page": 54, "level": 2}}, {"headings_1": {"content": "P/S Jeeja", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 1}}, {"headings_1": {"content": "P/S,Kididdima", "page": 54, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of Number of desks 60 Yes Yes desks at Dyang P/S procured \nProcurement of Number of desks 40 Yes Yes desks at kigumba procured", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 1}}, {"headings_1": {"content": "P/S,Kididdima", "page": 54, "level": 2}}, [{"headings_0": {"content": "P/S", "page": 55, "level": 1}}, {"headings_1": {"content": "P/S,Kididdima", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 1}}, {"headings_1": {"content": "P/S", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of Number of desks 40 Yes Yes desks at procured", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 1}}, {"headings_1": {"content": "P/S", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "karumaP/S", "metadata": {"headings": [{"headings_0": {"content": "karumaP/S", "page": 55, "level": 1}}, {"headings_1": {"content": "P/S", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of Number of desks 56 Yes Yes desks at Nyakabale procured", "metadata": {"headings": [{"headings_0": {"content": "karumaP/S", "page": 55, "level": 1}}, {"headings_1": {"content": "P/S", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "karumaP/S", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of Number of desks 40 Yes Yes desks at Nanda procured", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "karumaP/S", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of Number of desks 40 Yes Yes desks at Nyinga P/S procured \nProcurement of Number of desks 27 Yes Yes desks at procured \nkiryandongo COU", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}, [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of Number of desks 20 Yes Yes desks at Ogengo procured", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320016-", "metadata": {"headings": [{"headings_0": {"content": "320016-", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring of SFG Not indicated N/A N/A N/A Not Not fully", "metadata": {"headings": [{"headings_0": {"content": "320016-", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Manageme projects quantified quantifie", "metadata": {"headings": [{"headings_0": {"content": "Manageme projects quantified quantifie", "page": 55, "level": 1}}, {"headings_1": {"content": "320016-", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt of d", "metadata": {"headings": [{"headings_0": {"content": "Manageme projects quantified quantifie", "page": 55, "level": 1}}, {"headings_1": {"content": "320016-", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 55, "level": 2}}, {"headings_1": {"content": "Manageme projects quantified quantifie", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "us", "metadata": {"headings": [{"headings_0": {"content": "us", "page": 55, "level": 3}}, {"headings_1": {"content": "Education", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "us", "page": 55, "level": 3}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "INTEG Transpor Community District Maintenance worked on \nquantified quantifie , \nRATED t Asset access & Urban and \nd \nTRANS Manads fasder Community", "metadata": {"headings": [{"headings_0": {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "us", "page": 55, "level": 3}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PORT ment roads Access \nMechanized . worked on \nquantified ae quantifie a: INFRAS constructe Road \nMaintenance ; d TRUCT d& Maintenanc : \nURE raainttainad a repairs", "metadata": {"headings": [{"headings_0": {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "page": 56, "level": 2}}, [{"headings_0": {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment : : Not oe indicated N/A N/A N/A N/A N/A", "metadata": {"headings": [{"headings_0": {"content": "Equipment : : Not oe indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}, {"headings_1": {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AND to facilitate", "metadata": {"headings": [{"headings_0": {"content": "Equipment : : Not oe indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}, {"headings_1": {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "District road Not indicated N/A N/A N/A N/A N/A", "metadata": {"headings": [{"headings_0": {"content": "District road Not indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}, {"headings_1": {"content": "Equipment : : Not oe indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SERVIC market committee ES access operations", "metadata": {"headings": [{"headings_0": {"content": "District road Not indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}, {"headings_1": {"content": "Equipment : : Not oe indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "06- 02-Land 06070302- 140035- USMID Construction of Number of KMs 11.261 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "06- 02-Land 06070302- 140035- USMID Construction of Number of KMs 11.261 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "District road Not indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NATUR Manage Land Land Nanda-Popara worked on \nquantified quantifie", "metadata": {"headings": [{"headings_0": {"content": "06- 02-Land 06070302- 140035- USMID Construction of Number of KMs 11.261 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "District road Not indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AL ment Informatio Informatio Road (11.261km)", "metadata": {"headings": [{"headings_0": {"content": "AL ment Informatio Informatio Road (11.261km)", "page": 56, "level": 1}}, {"headings_1": {"content": "06- 02-Land 06070302- 140035- USMID Construction of Number of KMs 11.261 Yes Yes Fully Fully", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d RESOU n System n \nRCES, automated Manageme Construction of Number of play field ii Yes Yes \nENVIR and nt Nyamusasa Play constructed \nONMEN integrated Field \nCLIMAT T \"Sa ith oth Construction \nof Number of KMs 2.5 Yes Yes \n50M Culvert along worked on \nE \nCHANG the Bweyale", "metadata": {"headings": [{"headings_0": {"content": "AL ment Informatio Informatio Road (11.261km)", "page": 56, "level": 1}}, {"headings_1": {"content": "06- 02-Land 06070302- 140035- USMID Construction of Number of KMs 11.261 Yes Yes Fully Fully", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAND E and", "metadata": {"headings": [{"headings_0": {"content": "LAND E and", "page": 56, "level": 4}}, {"headings_1": {"content": "AL ment Informatio Informatio Road (11.261km)", "page": 56, "level": 1}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyamusasa Road", "metadata": {"headings": [{"headings_0": {"content": "Nyamusasa Road", "page": 56, "level": 2}}, {"headings_1": {"content": "LAND E and", "page": 56, "level": 4}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Low Cost", "metadata": {"headings": [{"headings_0": {"content": "Low Cost", "page": 56, "level": 1}}, {"headings_1": {"content": "Nyamusasa Road", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sealing of Rift", "metadata": {"headings": [{"headings_0": {"content": "Low Cost", "page": 56, "level": 1}}, {"headings_1": {"content": "Nyamusasa Road", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AND Valley Road", "metadata": {"headings": [{"headings_0": {"content": "AND Valley Road", "page": 56, "level": 8}}, {"headings_1": {"content": "Low Cost", "page": 56, "level": 1}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WATER", "metadata": {"headings": [{"headings_0": {"content": "WATER", "page": 56, "level": 1}}, {"headings_1": {"content": "AND Valley Road", "page": 56, "level": 8}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Number of KMs 13 Yes Yes Bridge along Alaro- worked on \nOngwalwo- \nYabweng \nRoad(1.448km)Kol", "metadata": {"headings": [{"headings_0": {"content": "WATER", "page": 56, "level": 1}}, {"headings_1": {"content": "AND Valley Road", "page": 56, "level": 8}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "olo-Laboke", "metadata": {"headings": [{"headings_0": {"content": "olo-Laboke", "page": 57, "level": 2}}, {"headings_1": {"content": "WATER", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Road(11.842km),K", "metadata": {"headings": [{"headings_0": {"content": "olo-Laboke", "page": 57, "level": 2}}, {"headings_1": {"content": "WATER", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aruma-Okweche-", "metadata": {"headings": [{"headings_0": {"content": "aruma-Okweche-", "page": 57, "level": 2}}, {"headings_1": {"content": "olo-Laboke", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alero", "metadata": {"headings": [{"headings_0": {"content": "Alero", "page": 57, "level": 2}}, {"headings_1": {"content": "aruma-Okweche-", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Swamp(0.669km) \nConstruction of Number of KMs 18.168 Yes Yes One Gravel Road \nworked on \n(18.168km)Nyakad", "metadata": {"headings": [{"headings_0": {"content": "Alero", "page": 57, "level": 2}}, {"headings_1": {"content": "aruma-Okweche-", "page": 57, "level": 2}}, [{"headings_0": {"content": "Alero", "page": 57, "level": 2}}, {"headings_1": {"content": "aruma-Okweche-", "page": 57, "level": 2}}]], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ote-Techwa-", "metadata": {"headings": [{"headings_0": {"content": "ote-Techwa-", "page": 57, "level": 2}}, {"headings_1": {"content": "Alero", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanywamaizi Road", "metadata": {"headings": [{"headings_0": {"content": "Kanywamaizi Road", "page": 57, "level": 1}}, {"headings_1": {"content": "ote-Techwa-", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n01- 01- 001060203 010017- Micro- Awareness of Number of political 15 Yes Yes Fully Fully AGRO- Institutio - Enabled Machinery irrigation political leaders leaders \nquantified quantifie INDUS nal agricultural acquisition \nd", "metadata": {"headings": [{"headings_0": {"content": "Kanywamaizi Road", "page": 57, "level": 1}}, {"headings_1": {"content": "ote-Techwa-", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TRIALI Strength extension and Awareness of Number of farmers 15 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "TRIALI Strength extension and Awareness of Number of farmers 15 Yes Yes", "page": 57, "level": 2}}, {"headings_1": {"content": "Kanywamaizi Road", "page": 57, "level": 1}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ZATIO ening supervision maintenan farmers N and system ce \nCoordina developed \nConducting farm Number of farm visits 105 Yes Yes tion and visits conducted", "metadata": {"headings": [{"headings_0": {"content": "TRIALI Strength extension and Awareness of Number of farmers 15 Yes Yes", "page": 57, "level": 2}}, {"headings_1": {"content": "Kanywamaizi Road", "page": 57, "level": 1}}, [{"headings_0": {"content": "TRIALI Strength extension and Awareness of Number of farmers 15 Yes Yes", "page": 57, "level": 2}}, {"headings_1": {"content": "Kanywamaizi Road", "page": 57, "level": 1}}]], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operational", "metadata": {"headings": [{"headings_0": {"content": "operational", "page": 57, "level": 1}}, {"headings_1": {"content": "TRIALI Strength extension and Awareness of Number of farmers 15 Yes Yes", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ir", "metadata": {"headings": [{"headings_0": {"content": "ir", "page": 57, "level": 6}}, {"headings_1": {"content": "operational", "page": 57, "level": 1}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BE Demonstrations of 3 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "ir", "page": 57, "level": 6}}, {"headings_1": {"content": "operational", "page": 57, "level": 1}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "demonstrations", "metadata": {"headings": [{"headings_0": {"content": "demonstrations", "page": 57, "level": 2}}, {"headings_1": {"content": "ir", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "01- 01- 00006- PDM Facilitate the Number of parish N/A N/A N/A Not Not AGRO- Institutio Planning Parish development \nquantified quantifie INDUS nal and Development committes \nd TRIALI Strength Budgeting Committees \nZATIO ening services (PDCs) \nN", "metadata": {"headings": [{"headings_0": {"content": "demonstrations", "page": 57, "level": 2}}, {"headings_1": {"content": "ir", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and Coordina", "metadata": {"headings": [{"headings_0": {"content": "and Coordina", "page": 57, "level": 2}}, {"headings_1": {"content": "demonstrations", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tion", "metadata": {"headings": [{"headings_0": {"content": "tion", "page": 57, "level": 8}}, {"headings_1": {"content": "and Coordina", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nFacilitate the PDM Number of parish SACCOs AGMs and development train the leaders", "metadata": {"headings": [{"headings_0": {"content": "tion", "page": 57, "level": 8}}, {"headings_1": {"content": "and Coordina", "page": 57, "level": 2}}, [{"headings_0": {"content": "tion", "page": 57, "level": 8}}, {"headings_1": {"content": "and Coordina", "page": 57, "level": 2}}]], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "committes PDM", "metadata": {"headings": [{"headings_0": {"content": "committes PDM", "page": 58, "level": 2}}, {"headings_1": {"content": "tion", "page": 57, "level": 8}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs AGMs \n18- 01- 180101010 000006- DDEG Procurement for Number of conference 100 Yes Yes Fully Fully DEVEL Develop 2- Capacity Planning 100 conference chaired \nquantified quantifie OPMEN ment building and chairs \nd", "metadata": {"headings": [{"headings_0": {"content": "committes PDM", "page": 58, "level": 2}}, {"headings_1": {"content": "tion", "page": 57, "level": 8}}, [{"headings_0": {"content": "committes PDM", "page": 58, "level": 2}}, {"headings_1": {"content": "tion", "page": 57, "level": 8}}]], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T PLAN Planning, done in Budgeting", "metadata": {"headings": [{"headings_0": {"content": "T PLAN Planning, done in Budgeting", "page": 58, "level": 1}}, {"headings_1": {"content": "committes PDM", "page": 58, "level": 2}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IMPLE Research developme services", "metadata": {"headings": [{"headings_0": {"content": "T PLAN Planning, done in Budgeting", "page": 58, "level": 1}}, {"headings_1": {"content": "committes PDM", "page": 58, "level": 2}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MENTA", "metadata": {"headings": [{"headings_0": {"content": "MENTA", "page": 58, "level": 1}}, {"headings_1": {"content": "T PLAN Planning, done in Budgeting", "page": 58, "level": 1}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt", "metadata": {"headings": [{"headings_0": {"content": "nt", "page": 58, "level": 8}}, {"headings_1": {"content": "MENTA", "page": 58, "level": 1}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; \nTION Evaluatio planning, \nProcurementof 1 Number of furniture 1 Yes Yes n and particularly \nset offurniture sets \nStatistics for MDAs", "metadata": {"headings": [{"headings_0": {"content": "nt", "page": 58, "level": 8}}, {"headings_1": {"content": "MENTA", "page": 58, "level": 1}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inCAO's", "metadata": {"headings": [{"headings_0": {"content": "inCAO's", "page": 58, "level": 2}}, {"headings_1": {"content": "nt", "page": 58, "level": 8}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and local \ngovernmen", "metadata": {"headings": [{"headings_0": {"content": "inCAO's", "page": 58, "level": 2}}, {"headings_1": {"content": "nt", "page": 58, "level": 8}}, [{"headings_0": {"content": "inCAO's", "page": 58, "level": 2}}, {"headings_1": {"content": "nt", "page": 58, "level": 8}}]], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ts.", "metadata": {"headings": [{"headings_0": {"content": "ts.", "page": 58, "level": 8}}, {"headings_1": {"content": "inCAO's", "page": 58, "level": 2}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 5: Implementation of planned Outputs-Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Implementation of planned Outputs-Fully implemented out-puts", "page": 59, "level": 1}}, {"headings_1": {"content": "ts.", "page": 58, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Det", "metadata": {"headings": [{"headings_0": {"content": "Det", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 5: Implementation of planned Outputs-Fully implemented out-puts", "page": 59, "level": 1}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ails", "metadata": {"headings": [{"headings_0": {"content": "ails", "page": 59, "level": 8}}, {"headings_1": {"content": "Det", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Progr Sub- PIA Budge Focu Activities Key Plan Are there Is the Conclusi \nExtent of Implementation of", "metadata": {"headings": [{"headings_0": {"content": "ails", "page": 59, "level": 8}}, {"headings_1": {"content": "Det", "page": 59, "level": 2}}, [{"headings_0": {"content": "ails", "page": 59, "level": 8}}, {"headings_1": {"content": "Det", "page": 59, "level": 2}}]], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 59, "level": 2}}, {"headings_1": {"content": "ails", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amo Amo Act Perf Audit Audit am prog P t s/Th \nperformanc ned clear perfor on at \nunt unt ual orm Conc Conclusi ram (Pro Outpu emat \ne Targ targets and mance Activity \nrelea Spen Perf anc lusio onat gra t ic \nindicator(s et performanc indicat Level \nsed t orm e nat output m area", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 59, "level": 2}}, {"headings_1": {"content": "ails", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ") (Measure) for eindicators or used (Fully \nUGX UGX anc Vari activ level Impl and \nthe to measure by Quantifie \n(\u2018000 (\u201800 e anc ity (Fully/Pa eme other Note: KPIs Fina performanc Manag d/Not \n) 0\u2019) e level rtial/Not ntati capit could be\\|ncial e ement fully \n(Full Impleme on al numbers or year quantificati reason Quantifie \ny/Pa nted)- Acti proje percentage on? able? d) \nrtial/ Extent of on cts/p eg number (Yes/No) If (Yes/N \nNot impleme Plan rogra completed no give the 0) If no \nImpl ntation ) ms or reason give \neme of output Outp percentage the \nnted (Look at ut completed reason )- GL items", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 59, "level": 2}}, {"headings_1": {"content": "ails", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Exte", "metadata": {"headings": [{"headings_0": {"content": "Exte", "page": 59, "level": 8}}, {"headings_1": {"content": "output", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and ntof", "metadata": {"headings": [{"headings_0": {"content": "and ntof", "page": 59, "level": 1}}, {"headings_1": {"content": "Exte", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "identify", "metadata": {"headings": [{"headings_0": {"content": "and ntof", "page": 59, "level": 1}}, {"headings_1": {"content": "Exte", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "impl", "metadata": {"headings": [{"headings_0": {"content": "impl", "page": 59, "level": 2}}, {"headings_1": {"content": "and ntof", "page": 59, "level": 1}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 59, "level": 8}}, {"headings_1": {"content": "impl", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eme", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 59, "level": 8}}, {"headings_1": {"content": "impl", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "with ntati", "metadata": {"headings": [{"headings_0": {"content": "with ntati", "page": 59, "level": 8}}, {"headings_1": {"content": "activities", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "substantial on of amounts)", "metadata": {"headings": [{"headings_0": {"content": "with ntati", "page": 59, "level": 8}}, {"headings_1": {"content": "activities", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activ", "metadata": {"headings": [{"headings_0": {"content": "activ", "page": 59, "level": 8}}, {"headings_1": {"content": "with ntati", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ity", "metadata": {"headings": [{"headings_0": {"content": "ity", "page": 59, "level": 2}}, {"headings_1": {"content": "activ", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A) (@) (\u00a9) (dD) Ce) (F) (6) (H) \u00a9 () (K) u Im Im [oa \u00ae \\| \u00ae) \\|)", "metadata": {"headings": [{"headings_0": {"content": "ity", "page": 59, "level": 2}}, {"headings_1": {"content": "activ", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-P)", "metadata": {"headings": [{"headings_0": {"content": "-P)", "page": 59, "level": 2}}, {"headings_1": {"content": "ity", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "09- 03- 0902 00001 DRDI 25 Number of 25 Yes Yes Fully Fully 13,14 13,14 2,809 2,809 2 23 Partia Partially INTE Tran 0401 7- P infrastructur infrastructur \nquantified quantif 7,932 7,932 ,089, ,089, \nlly Implement GRAT sport - Infrast es es \nied ,000 ,000 587 587 imple ed ED Infra Capa ructure constructed", "metadata": {"headings": [{"headings_0": {"content": "-P)", "page": 59, "level": 2}}, {"headings_1": {"content": "ity", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ment", "metadata": {"headings": [{"headings_0": {"content": "ment", "page": 59, "level": 2}}, {"headings_1": {"content": "-P)", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TRAN struc city Develo", "metadata": {"headings": [{"headings_0": {"content": "ment", "page": 59, "level": 2}}, {"headings_1": {"content": "-P)", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 59, "level": 1}}, {"headings_1": {"content": "ment", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SPOR ture of pment T and existi and", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 59, "level": 1}}, {"headings_1": {"content": "ment", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INFRA Servi ng Manag 41 | Number of 41 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "INFRA Servi ng Manag 41 | Number of 41 Yes Yes Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "ed", "page": 59, "level": 1}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "32 9 Partia STRU ces trans ement environment environment quantified", "metadata": {"headings": [{"headings_0": {"content": "INFRA Servi ng Manag 41 | Number of 41 Yes Yes Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "ed", "page": 59, "level": 1}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lly", "metadata": {"headings": [{"headings_0": {"content": "lly", "page": 59, "level": 2}}, {"headings_1": {"content": "INFRA Servi ng Manag 41 | Number of 41 Yes Yes Fully", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CTUR Deve port", "metadata": {"headings": [{"headings_0": {"content": "lly", "page": 59, "level": 2}}, {"headings_1": {"content": "INFRA Servi ng Manag 41 | Number of 41 Yes Yes Fully", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 59, "level": 2}}, {"headings_1": {"content": "lly", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "E lopm infras \nimple", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 59, "level": 2}}, {"headings_1": {"content": "lly", "page": 59, "level": 2}}, [{"headings_0": {"content": "activities", "page": 59, "level": 2}}, {"headings_1": {"content": "lly", "page": 59, "level": 2}}]], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "conducted", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 59, "level": 8}}, {"headings_1": {"content": "activities", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ment AND ent truct", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 59, "level": 8}}, {"headings_1": {"content": "activities", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 59, "level": 2}}, {"headings_1": {"content": "conducted", "page": 59, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SERVI \nure \nCES and L \nservi 40 livelihood Number of 40 Yes Yes Fully \n4 36 Partia ces support livelihood quantified lly incre programme support imple ased. sub projects programme \nment sub projects ed funded \n09- 03- 0601 00000 Water Drilling of Number of 1 Yes Yes Fully Fully 953,1 953,1 803,6 803,1 1 0 Fully Fully NATU Wate 0120 6- Grant production production \nRAL r 7 Plannin well at wells drilled \nRESO Reso Wate g and Kaduku RGC URCE urce r Budget \n5; Ss resou ing \nquantified quantif 66,94 66,94 69,94 76,37 \nimple implement ied 3 3 3 f ment ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 59, "level": 2}}, {"headings_1": {"content": "conducted", "page": 59, "level": 8}}, [{"headings_0": {"content": "ed", "page": 59, "level": 2}}, {"headings_1": {"content": "conducted", "page": 59, "level": 8}}], [{"headings_0": {"content": "ed", "page": 59, "level": 2}}, {"headings_1": {"content": "conducted", "page": 59, "level": 8}}], [{"headings_0": {"content": "ed", "page": 59, "level": 2}}, {"headings_1": {"content": "conducted", "page": 59, "level": 8}}], [{"headings_0": {"content": "ed", "page": 59, "level": 2}}, {"headings_1": {"content": "conducted", "page": 59, "level": 8}}]], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 60, "level": 8}}, {"headings_1": {"content": "ed", "page": 59, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn \\| ee Ben \nage data S Drilling of Number of 15 Yes Yes Fully \ni5 0 Fully \nENT, ment (Qua boreholes boreholes \ndeep deep quantified by imple : CLI ntity at ment ATE & community drilled", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 60, "level": 8}}, {"headings_1": {"content": "ed", "page": 59, "level": 2}}, [{"headings_0": {"content": "ed", "page": 60, "level": 8}}, {"headings_1": {"content": "ed", "page": 59, "level": 2}}], [{"headings_0": {"content": "ed", "page": 60, "level": 8}}, {"headings_1": {"content": "ed", "page": 59, "level": 2}}]], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 60, "level": 8}}, {"headings_1": {"content": "ed", "page": 60, "level": 8}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "level", "metadata": {"headings": [{"headings_0": {"content": "level", "page": 60, "level": 2}}, {"headings_1": {"content": "ed", "page": 60, "level": 8}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CHAN", "metadata": {"headings": [{"headings_0": {"content": "CHAN", "page": 60, "level": 2}}, {"headings_1": {"content": "level", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quali", "metadata": {"headings": [{"headings_0": {"content": "Quali", "page": 60, "level": 2}}, {"headings_1": {"content": "CHAN", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GE,", "metadata": {"headings": [{"headings_0": {"content": "Quali", "page": 60, "level": 2}}, {"headings_1": {"content": "CHAN", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ty)", "metadata": {"headings": [{"headings_0": {"content": "ty)", "page": 60, "level": 2}}, {"headings_1": {"content": "Quali", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LAND", "metadata": {"headings": [{"headings_0": {"content": "ty)", "page": 60, "level": 2}}, {"headings_1": {"content": "Quali", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "collec", "metadata": {"headings": [{"headings_0": {"content": "collec", "page": 60, "level": 2}}, {"headings_1": {"content": "ty)", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7. = CLTS Number of\\| Not N/A N/A N/A \nN/A N/A N/A campaigns, CLTS indica \nR \u2014 declaration campaigns ted", "metadata": {"headings": [{"headings_0": {"content": "collec", "page": 60, "level": 2}}, {"headings_1": {"content": "ty)", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "collec", "page": 60, "level": 2}}, {"headings_1": {"content": "ty)", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "seu", "metadata": {"headings": [{"headings_0": {"content": "seu", "page": 60, "level": 2}}, {"headings_1": {"content": "collec", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 60, "level": 8}}, {"headings_1": {"content": "seu", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODF", "metadata": {"headings": [{"headings_0": {"content": "ODF", "page": 60, "level": 2}}, {"headings_1": {"content": "of", "page": 60, "level": 8}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "villages \n12- 01- 1202 32000 UGFI Construction Number of 1 Yes Yes Fully Fully 850,0 850,0 850,0 673,5 ai 0 Partia Partially HUMA Educ 0102 3- T of kigumba seed schools \nN ation O1- Assets seed school constructed \nCAPIT ,Spor Basic and AL ts Requ Faciliti DEVE and irem es \nLOPM skills ents Manag ENT and ement \nquantified quantif 94,79 94,79 94,79 81,49 \nlly Implement ied 8 8 8 4 imple ion ment", "metadata": {"headings": [{"headings_0": {"content": "ODF", "page": 60, "level": 2}}, {"headings_1": {"content": "of", "page": 60, "level": 8}}, [{"headings_0": {"content": "ODF", "page": 60, "level": 2}}, {"headings_1": {"content": "of", "page": 60, "level": 8}}], [{"headings_0": {"content": "ODF", "page": 60, "level": 2}}, {"headings_1": {"content": "of", "page": 60, "level": 8}}], [{"headings_0": {"content": "ODF", "page": 60, "level": 2}}, {"headings_1": {"content": "of", "page": 60, "level": 8}}], [{"headings_0": {"content": "ODF", "page": 60, "level": 2}}, {"headings_1": {"content": "of", "page": 60, "level": 8}}]], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 60, "level": 8}}, {"headings_1": {"content": "ODF", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mini 32001 Monitoring of Number of Not N/A N/A N/A N/A 55,01 55/61 55,61 18,01 N/A \\#VA N/A N/A mum 6- kigumba timees indica \nstand Manag seed school monitoring ted \nards ement \nwas done \nmet", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 60, "level": 8}}, {"headings_1": {"content": "ODF", "page": 60, "level": 2}}, [{"headings_0": {"content": "ed", "page": 60, "level": 8}}, {"headings_1": {"content": "ODF", "page": 60, "level": 2}}]], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 60, "level": 2}}, {"headings_1": {"content": "ed", "page": 60, "level": 8}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 60, "level": 2}}, {"headings_1": {"content": "ed", "page": 60, "level": 8}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Educati", "metadata": {"headings": [{"headings_0": {"content": "Educati", "page": 60, "level": 8}}, {"headings_1": {"content": "of", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "scho", "metadata": {"headings": [{"headings_0": {"content": "scho", "page": 60, "level": 2}}, {"headings_1": {"content": "Educati", "page": 60, "level": 8}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "scho", "page": 60, "level": 2}}, {"headings_1": {"content": "Educati", "page": 60, "level": 8}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ols Service", "metadata": {"headings": [{"headings_0": {"content": "ols Service", "page": 60, "level": 3}}, {"headings_1": {"content": "scho", "page": 60, "level": 2}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 60, "level": 8}}, {"headings_1": {"content": "ols Service", "page": 60, "level": 3}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ss \ntraini \nng", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 60, "level": 8}}, {"headings_1": {"content": "ols Service", "page": 60, "level": 3}}, [{"headings_0": {"content": "and", "page": 60, "level": 8}}, {"headings_1": {"content": "ols Service", "page": 60, "level": 3}}], [{"headings_0": {"content": "and", "page": 60, "level": 8}}, {"headings_1": {"content": "ols Service", "page": 60, "level": 3}}]], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "instit", "metadata": {"headings": [{"headings_0": {"content": "instit", "page": 60, "level": 8}}, {"headings_1": {"content": "and", "page": 60, "level": 8}}], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,867 4,867 4,867 5,067 LUE! \nution \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "instit", "page": 60, "level": 8}}, {"headings_1": {"content": "and", "page": 60, "level": 8}}, [{"headings_0": {"content": "instit", "page": 60, "level": 8}}, {"headings_1": {"content": "and", "page": 60, "level": 8}}]], "page": 60, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ty", "metadata": {"headings": [{"headings_0": {"content": "Ty", "page": 61, "level": 1}}, {"headings_1": {"content": "instit", "page": 60, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s", "metadata": {"headings": [{"headings_0": {"content": "Ty", "page": 61, "level": 1}}, {"headings_1": {"content": "instit", "page": 60, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12- 01- 1202 32000 EDUC Construction Number of| 7 vs | ves | Fully", "metadata": {"headings": [{"headings_0": {"content": "12- 01- 1202 32000 EDUC Construction Number of| 7 vs | ves | Fully", "page": 61, "level": 8}}, {"headings_1": {"content": "Ty", "page": 61, "level": 1}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HUMA Educ 0102 3- ATIO of classroom classrooms \nFully 802,2 1,490 1,490 \n8022 \n7] O\\| Fully Fully N ation 01 Assets N block at constructed \nquantified quantif 32,75 \u201a936, \u201a936, 32,15 \nimple implement - \nCAPIT \u201aSpor Basic and DEVE karuma \nied 8 827 827 6 ment ed AL ts Requ Faciliti LOPM P/S,Ogengo", "metadata": {"headings": [{"headings_0": {"content": "12- 01- 1202 32000 EDUC Construction Number of| 7 vs | ves | Fully", "page": 61, "level": 8}}, {"headings_1": {"content": "Ty", "page": 61, "level": 1}}, [{"headings_0": {"content": "12- 01- 1202 32000 EDUC Construction Number of| 7 vs | ves | Fully", "page": 61, "level": 8}}, {"headings_1": {"content": "Ty", "page": 61, "level": 1}}], [{"headings_0": {"content": "12- 01- 1202 32000 EDUC Construction Number of| 7 vs | ves | Fully", "page": 61, "level": 8}}, {"headings_1": {"content": "Ty", "page": 61, "level": 1}}], [{"headings_0": {"content": "12- 01- 1202 32000 EDUC Construction Number of| 7 vs | ves | Fully", "page": 61, "level": 8}}, {"headings_1": {"content": "Ty", "page": 61, "level": 1}}], [{"headings_0": {"content": "12- 01- 1202 32000 EDUC Construction Number of| 7 vs | ves | Fully", "page": 61, "level": 8}}, {"headings_1": {"content": "Ty", "page": 61, "level": 1}}], [{"headings_0": {"content": "12- 01- 1202 32000 EDUC Construction Number of| 7 vs | ves | Fully", "page": 61, "level": 8}}, {"headings_1": {"content": "Ty", "page": 61, "level": 1}}]], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 61, "level": 8}}, {"headings_1": {"content": "12- 01- 1202 32000 EDUC Construction Number of| 7 vs | ves | Fully", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DEVE and irem es ENT P/S,Nyinga LOPM skills ents Manag GRAN P/S,Hall ENT and ement T construcction", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 61, "level": 8}}, {"headings_1": {"content": "12- 01- 1202 32000 EDUC Construction Number of| 7 vs | ves | Fully", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mini", "metadata": {"headings": [{"headings_0": {"content": "Mini", "page": 61, "level": 8}}, {"headings_1": {"content": "ed", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 61, "level": 2}}, {"headings_1": {"content": "Mini", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mum", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 61, "level": 2}}, {"headings_1": {"content": "Mini", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "kiryandongo", "page": 61, "level": 8}}, {"headings_1": {"content": "at", "page": 61, "level": 2}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "stand COU", "metadata": {"headings": [{"headings_0": {"content": "stand COU", "page": 61, "level": 8}}, {"headings_1": {"content": "kiryandongo", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ards", "metadata": {"headings": [{"headings_0": {"content": "ards", "page": 61, "level": 1}}, {"headings_1": {"content": "stand COU", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Kizibu", "metadata": {"headings": [{"headings_0": {"content": "P/S,Kizibu", "page": 61, "level": 2}}, {"headings_1": {"content": "ards", "page": 61, "level": 1}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "met", "metadata": {"headings": [{"headings_0": {"content": "met", "page": 61, "level": 2}}, {"headings_1": {"content": "P/S,Kizibu", "page": 61, "level": 2}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Nyakabal", "metadata": {"headings": [{"headings_0": {"content": "P/S,Nyakabal", "page": 61, "level": 2}}, {"headings_1": {"content": "met", "page": 61, "level": 2}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 61, "level": 2}}, {"headings_1": {"content": "P/S,Nyakabal", "page": 61, "level": 2}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 61, "level": 2}}, {"headings_1": {"content": "P/S,Nyakabal", "page": 61, "level": 2}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "scho", "metadata": {"headings": [{"headings_0": {"content": "scho", "page": 61, "level": 1}}, {"headings_1": {"content": "by", "page": 61, "level": 2}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Kigumba", "metadata": {"headings": [{"headings_0": {"content": "P/S,Kigumba", "page": 61, "level": 8}}, {"headings_1": {"content": "scho", "page": 61, "level": 1}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ols P/S \\| and Construction \\| \nNumber of 5 Yes Yes traini of 5 stance VIP Latrines \n5 0", "metadata": {"headings": [{"headings_0": {"content": "P/S,Kigumba", "page": 61, "level": 8}}, {"headings_1": {"content": "scho", "page": 61, "level": 1}}, [{"headings_0": {"content": "P/S,Kigumba", "page": 61, "level": 8}}, {"headings_1": {"content": "scho", "page": 61, "level": 1}}]], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ng", "metadata": {"headings": [{"headings_0": {"content": "ng", "page": 61, "level": 8}}, {"headings_1": {"content": "P/S,Kigumba", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VIP latrine at constructed", "metadata": {"headings": [{"headings_0": {"content": "ng", "page": 61, "level": 8}}, {"headings_1": {"content": "P/S,Kigumba", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "instit", "metadata": {"headings": [{"headings_0": {"content": "instit", "page": 61, "level": 8}}, {"headings_1": {"content": "ng", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyakabale", "metadata": {"headings": [{"headings_0": {"content": "Nyakabale", "page": 61, "level": 2}}, {"headings_1": {"content": "instit", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ution", "metadata": {"headings": [{"headings_0": {"content": "ution", "page": 61, "level": 2}}, {"headings_1": {"content": "Nyakabale", "page": 61, "level": 2}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Kinyonga", "metadata": {"headings": [{"headings_0": {"content": "P/S,Kinyonga", "page": 61, "level": 8}}, {"headings_1": {"content": "ution", "page": 61, "level": 2}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S", "metadata": {"headings": [{"headings_0": {"content": "P/S,Kinyonga", "page": 61, "level": 8}}, {"headings_1": {"content": "ution", "page": 61, "level": 2}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S,Jeeja", "metadata": {"headings": [{"headings_0": {"content": "P/S,Jeeja", "page": 61, "level": 8}}, {"headings_1": {"content": "P/S,Kinyonga", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Kididdim a P/s,Mboira school. \n\\| \\| \\| \\| Procurement Number of 40 Yes Yes \nof desks at desks", "metadata": {"headings": [{"headings_0": {"content": "P/S,Jeeja", "page": 61, "level": 8}}, {"headings_1": {"content": "P/S,Kinyonga", "page": 61, "level": 8}}, [{"headings_0": {"content": "P/S,Jeeja", "page": 61, "level": 8}}, {"headings_1": {"content": "P/S,Kinyonga", "page": 61, "level": 8}}]], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40 0", "metadata": {"headings": [{"headings_0": {"content": "40 0", "page": 61, "level": 8}}, {"headings_1": {"content": "P/S,Jeeja", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bweyale P/S procured \nProcurement Number of \\| 60 Yes Yes of desks at desks", "metadata": {"headings": [{"headings_0": {"content": "40 0", "page": 61, "level": 8}}, {"headings_1": {"content": "P/S,Jeeja", "page": 61, "level": 8}}, [{"headings_0": {"content": "40 0", "page": 61, "level": 8}}, {"headings_1": {"content": "P/S,Jeeja", "page": 61, "level": 8}}]], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "60 0", "metadata": {"headings": [{"headings_0": {"content": "60 0", "page": 61, "level": 8}}, {"headings_1": {"content": "40 0", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dyang P/S procured \n\\|", "metadata": {"headings": [{"headings_0": {"content": "60 0", "page": 61, "level": 8}}, {"headings_1": {"content": "40 0", "page": 61, "level": 8}}, [{"headings_0": {"content": "60 0", "page": 61, "level": 8}}, {"headings_1": {"content": "40 0", "page": 61, "level": 8}}]], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po}", "metadata": {"headings": [{"headings_0": {"content": "Po}", "page": 61, "level": 1}}, {"headings_1": {"content": "60 0", "page": 61, "level": 8}}], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[1 \nProcurement Number of 40 Yes Yes of desks at desks", "metadata": {"headings": [{"headings_0": {"content": "Po}", "page": 61, "level": 1}}, {"headings_1": {"content": "60 0", "page": 61, "level": 8}}, [{"headings_0": {"content": "Po}", "page": 61, "level": 1}}, {"headings_1": {"content": "60 0", "page": 61, "level": 8}}]], "page": 61, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40 0", "metadata": {"headings": [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "Po}", "page": 61, "level": 1}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "kigumba P/S procured \nProcurement Number of 40 Yes Yes of desks at desks \n40 0 \nkarumaP/S", "metadata": {"headings": [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "Po}", "page": 61, "level": 1}}, [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "Po}", "page": 61, "level": 1}}], [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "Po}", "page": 61, "level": 1}}], [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "Po}", "page": 61, "level": 1}}]], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "procured", "metadata": {"headings": [{"headings_0": {"content": "procured", "page": 62, "level": 2}}, {"headings_1": {"content": "40 0", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement Number of 56 Yes Yes of desks at desks", "metadata": {"headings": [{"headings_0": {"content": "procured", "page": 62, "level": 2}}, {"headings_1": {"content": "40 0", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "56 0", "metadata": {"headings": [{"headings_0": {"content": "56 0", "page": 62, "level": 2}}, {"headings_1": {"content": "procured", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyakabale", "metadata": {"headings": [{"headings_0": {"content": "56 0", "page": 62, "level": 2}}, {"headings_1": {"content": "procured", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "procured", "metadata": {"headings": [{"headings_0": {"content": "procured", "page": 62, "level": 2}}, {"headings_1": {"content": "56 0", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S \nProcurement \\| Number of 40 Yes Yes of desks at desks", "metadata": {"headings": [{"headings_0": {"content": "procured", "page": 62, "level": 2}}, {"headings_1": {"content": "56 0", "page": 62, "level": 2}}, [{"headings_0": {"content": "procured", "page": 62, "level": 2}}, {"headings_1": {"content": "56 0", "page": 62, "level": 2}}]], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40 0", "metadata": {"headings": [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "procured", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nanda P/S procured \nen! \nProcurement Number of 40 Yes Yes of desks at desks", "metadata": {"headings": [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "procured", "page": 62, "level": 2}}, [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "procured", "page": 62, "level": 2}}]], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40 0", "metadata": {"headings": [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "40 0", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyinga P/S procured \nProcurement Number of 27 Yes Yes of desks at desks", "metadata": {"headings": [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "40 0", "page": 62, "level": 2}}, [{"headings_0": {"content": "40 0", "page": 62, "level": 2}}, {"headings_1": {"content": "40 0", "page": 62, "level": 2}}]], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2, 0", "metadata": {"headings": [{"headings_0": {"content": "2, 0", "page": 62, "level": 2}}, {"headings_1": {"content": "40 0", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "kiryandongo", "page": 62, "level": 3}}, {"headings_1": {"content": "2, 0", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procured", "metadata": {"headings": [{"headings_0": {"content": "procured", "page": 62, "level": 1}}, {"headings_1": {"content": "kiryandongo", "page": 62, "level": 3}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COU P/S \nProcurement Number of 20 Yes Yes of desks at desks", "metadata": {"headings": [{"headings_0": {"content": "procured", "page": 62, "level": 1}}, {"headings_1": {"content": "kiryandongo", "page": 62, "level": 3}}, [{"headings_0": {"content": "procured", "page": 62, "level": 1}}, {"headings_1": {"content": "kiryandongo", "page": 62, "level": 3}}]], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20 0", "metadata": {"headings": [{"headings_0": {"content": "20 0", "page": 62, "level": 2}}, {"headings_1": {"content": "procured", "page": 62, "level": 1}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ogengo P/S procured \n32001 Monitoring of Not indicated N/A N/A N/A Not \nii 6- SFG projects \nNot 378,7 378,7 243,6 258,6 \\#VA quantified fully 87,30 87,30 46,44 95,10 LUE!", "metadata": {"headings": [{"headings_0": {"content": "20 0", "page": 62, "level": 2}}, {"headings_1": {"content": "procured", "page": 62, "level": 1}}, [{"headings_0": {"content": "20 0", "page": 62, "level": 2}}, {"headings_1": {"content": "procured", "page": 62, "level": 1}}], [{"headings_0": {"content": "20 0", "page": 62, "level": 2}}, {"headings_1": {"content": "procured", "page": 62, "level": 1}}]], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Manag", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 62, "level": 2}}, {"headings_1": {"content": "20 0", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantif 5 5 9 8 ement", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 62, "level": 2}}, {"headings_1": {"content": "20 0", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 62, "level": 8}}, {"headings_1": {"content": "Manag", "page": 62, "level": 2}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 62, "level": 8}}, {"headings_1": {"content": "ied", "page": 62, "level": 8}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Educati", "metadata": {"headings": [{"headings_0": {"content": "Educati", "page": 62, "level": 8}}, {"headings_1": {"content": "of", "page": 62, "level": 8}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "Educati", "page": 62, "level": 8}}, {"headings_1": {"content": "of", "page": 62, "level": 8}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Service", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 62, "level": 2}}, {"headings_1": {"content": "Educati", "page": 62, "level": 8}}], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ss \n09- 04- 0904 26000 URF Routine Number of 377.3 Yes Yes Fully Fully 1,350 1,350 450,9 1,170 223 154. Partia Partially INTE Tran 0106 2- Manual KMs worked \nquantified quantif \u201a665, \u201a665, 77,10 \u201a564, 3 lly implement GRAT sport - District Maintenance on \nied 000 000 8 635 imple", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 62, "level": 2}}, {"headings_1": {"content": "Educati", "page": 62, "level": 8}}, [{"headings_0": {"content": "Service", "page": 62, "level": 2}}, {"headings_1": {"content": "Educati", "page": 62, "level": 8}}]], "page": 62, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 63, "level": 8}}, {"headings_1": {"content": "Service", "page": 62, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ED Asse Com \n,", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 63, "level": 8}}, {"headings_1": {"content": "Service", "page": 62, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ment", "metadata": {"headings": [{"headings_0": {"content": "ment", "page": 63, "level": 2}}, {"headings_1": {"content": "ed", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TRAN t muni Urban", "metadata": {"headings": [{"headings_0": {"content": "ment", "page": 63, "level": 2}}, {"headings_1": {"content": "ed", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 63, "level": 8}}, {"headings_1": {"content": "ment", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SPOR Man ty and Routine Number of 30.7 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "SPOR Man ty and Routine Number of 30.7 Yes Yes Fully Fully", "page": 63, "level": 8}}, {"headings_1": {"content": "ed", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30.7 0 Fully Fully \nT age acces Comm Mechanized KMs worked \nquantified quantif \nimple implement INFRA ment s& unity Maintenance on \nied ment ed STRU feede Access", "metadata": {"headings": [{"headings_0": {"content": "SPOR Man ty and Routine Number of 30.7 Yes Yes Fully Fully", "page": 63, "level": 8}}, {"headings_1": {"content": "ed", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 63, "level": 8}}, {"headings_1": {"content": "SPOR Man ty and Routine Number of 30.7 Yes Yes Fully Fully", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CTUR r Road Equipment Not indicated N/A N/A N/A N/A N/A \nN/A N/A N/A N/A E roads Mainte repairs \nAND const nance District road Notindicated N/A N/A N/A N/A N/A \nN/A N/A N/A N/A", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 63, "level": 8}}, {"headings_1": {"content": "SPOR Man ty and Routine Number of 30.7 Yes Yes Fully Fully", "page": 63, "level": 8}}, [{"headings_0": {"content": "ed", "page": 63, "level": 8}}, {"headings_1": {"content": "SPOR Man ty and Routine Number of 30.7 Yes Yes Fully Fully", "page": 63, "level": 8}}]], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SERVI ructe committee", "metadata": {"headings": [{"headings_0": {"content": "SERVI ructe committee", "page": 63, "level": 2}}, {"headings_1": {"content": "ed", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CES d& operations main", "metadata": {"headings": [{"headings_0": {"content": "SERVI ructe committee", "page": 63, "level": 2}}, {"headings_1": {"content": "ed", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "taine", "metadata": {"headings": [{"headings_0": {"content": "taine", "page": 63, "level": 2}}, {"headings_1": {"content": "SERVI ructe committee", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dto facilit", "metadata": {"headings": [{"headings_0": {"content": "dto facilit", "page": 63, "level": 8}}, {"headings_1": {"content": "taine", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ate", "metadata": {"headings": [{"headings_0": {"content": "dto facilit", "page": 63, "level": 8}}, {"headings_1": {"content": "taine", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mark", "metadata": {"headings": [{"headings_0": {"content": "mark", "page": 63, "level": 2}}, {"headings_1": {"content": "dto facilit", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "et", "metadata": {"headings": [{"headings_0": {"content": "et", "page": 63, "level": 2}}, {"headings_1": {"content": "mark", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "acces s \n06- 02- 0607 14003 USMI Construction Number of 11.26 Yes Yes Fully Fully 3,065 8,780 8,688 11.2 0 Fully Fully NATU Land 0302 5-Land D of Nanda- KMs worked 1 \nquantified quantif \u201a209, \u201a891, 8,780 \u201a675, 61 imple implement RAL Man - Inform Popara Road on \nied 938 262 \u201as91, 427", "metadata": {"headings": [{"headings_0": {"content": "et", "page": 63, "level": 2}}, {"headings_1": {"content": "mark", "page": 63, "level": 2}}, [{"headings_0": {"content": "et", "page": 63, "level": 2}}, {"headings_1": {"content": "mark", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ment", "metadata": {"headings": [{"headings_0": {"content": "ment", "page": 63, "level": 2}}, {"headings_1": {"content": "et", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ed \nRESO age Land ation (11.261km)", "metadata": {"headings": [{"headings_0": {"content": "ment", "page": 63, "level": 2}}, {"headings_1": {"content": "et", "page": 63, "level": 2}}, [{"headings_0": {"content": "ment", "page": 63, "level": 2}}, {"headings_1": {"content": "et", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "262 ed", "metadata": {"headings": [{"headings_0": {"content": "262 ed", "page": 63, "level": 8}}, {"headings_1": {"content": "ment", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "URCE ment Infor Manag S; matio ement", "metadata": {"headings": [{"headings_0": {"content": "262 ed", "page": 63, "level": 8}}, {"headings_1": {"content": "ment", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ENVI", "metadata": {"headings": [{"headings_0": {"content": "ENVI", "page": 63, "level": 2}}, {"headings_1": {"content": "262 ed", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n", "metadata": {"headings": [{"headings_0": {"content": "ENVI", "page": 63, "level": 2}}, {"headings_1": {"content": "262 ed", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RONM", "metadata": {"headings": [{"headings_0": {"content": "RONM", "page": 63, "level": 2}}, {"headings_1": {"content": "ENVI", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Syste", "metadata": {"headings": [{"headings_0": {"content": "Syste", "page": 63, "level": 2}}, {"headings_1": {"content": "RONM", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ENT, \nm", "metadata": {"headings": [{"headings_0": {"content": "Syste", "page": 63, "level": 2}}, {"headings_1": {"content": "RONM", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CLIM", "metadata": {"headings": [{"headings_0": {"content": "CLIM", "page": 63, "level": 2}}, {"headings_1": {"content": "Syste", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "auto", "metadata": {"headings": [{"headings_0": {"content": "CLIM", "page": 63, "level": 2}}, {"headings_1": {"content": "Syste", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ATE mate", "metadata": {"headings": [{"headings_0": {"content": "ATE mate", "page": 63, "level": 3}}, {"headings_1": {"content": "CLIM", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CHAN", "metadata": {"headings": [{"headings_0": {"content": "CHAN", "page": 63, "level": 2}}, {"headings_1": {"content": "ATE mate", "page": 63, "level": 3}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d", "metadata": {"headings": [{"headings_0": {"content": "CHAN", "page": 63, "level": 2}}, {"headings_1": {"content": "ATE mate", "page": 63, "level": 3}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GE,", "metadata": {"headings": [{"headings_0": {"content": "GE,", "page": 63, "level": 2}}, {"headings_1": {"content": "CHAN", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 63, "level": 2}}, {"headings_1": {"content": "GE,", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LAND", "metadata": {"headings": [{"headings_0": {"content": "LAND", "page": 63, "level": 2}}, {"headings_1": {"content": "and", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "integ", "metadata": {"headings": [{"headings_0": {"content": "integ", "page": 63, "level": 1}}, {"headings_1": {"content": "LAND", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AND", "metadata": {"headings": [{"headings_0": {"content": "integ", "page": 63, "level": 1}}, {"headings_1": {"content": "LAND", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rated", "metadata": {"headings": [{"headings_0": {"content": "rated", "page": 63, "level": 8}}, {"headings_1": {"content": "integ", "page": 63, "level": 1}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WATE", "metadata": {"headings": [{"headings_0": {"content": "WATE", "page": 63, "level": 2}}, {"headings_1": {"content": "rated", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 63, "level": 8}}, {"headings_1": {"content": "WATE", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "R citer Construction Number of 1 Yes Yes \n1 0 \nfa of play field", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 63, "level": 8}}, {"headings_1": {"content": "WATE", "page": 63, "level": 2}}, [{"headings_0": {"content": "with", "page": 63, "level": 8}}, {"headings_1": {"content": "WATE", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyamusasa", "metadata": {"headings": [{"headings_0": {"content": "Nyamusasa", "page": 63, "level": 2}}, {"headings_1": {"content": "with", "page": 63, "level": 8}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constructed", "metadata": {"headings": [{"headings_0": {"content": "constructed", "page": 63, "level": 8}}, {"headings_1": {"content": "Nyamusasa", "page": 63, "level": 2}}], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Play Field \nRoad Kanywamaizi Techwa- yakadote- (18.168km)N Gravel of Construction 9km) Swamp(0.66 Alero Okweche- km),Karuma- Road(11.842 Laboke m)Kololo- Road(1.448k Yabweng Ongwalwo- along of Construction", "metadata": {"headings": [{"headings_0": {"content": "constructed", "page": 63, "level": 8}}, {"headings_1": {"content": "Nyamusasa", "page": 63, "level": 2}}, [{"headings_0": {"content": "constructed", "page": 63, "level": 8}}, {"headings_1": {"content": "Nyamusasa", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Road Rift sealing Low Road Nyamusasa the Culvert of Construction", "metadata": {"headings": [{"headings_0": {"content": "Road Rift sealing Low Road Nyamusasa the Culvert of Construction", "page": 64, "level": 3}}, {"headings_1": {"content": "constructed", "page": 63, "level": 8}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "One", "metadata": {"headings": [{"headings_0": {"content": "One", "page": 64, "level": 2}}, {"headings_1": {"content": "Road Rift sealing Low Road Nyamusasa the Culvert of Construction", "page": 64, "level": 3}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alaro- Bridge", "metadata": {"headings": [{"headings_0": {"content": "Alaro- Bridge", "page": 64, "level": 3}}, {"headings_1": {"content": "One", "page": 64, "level": 2}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Valley Cost and Bweyale 50M \nRoad of along \non KMs Number on KMs Number \non KMs Number \nworked of worked of \nworked of", "metadata": {"headings": [{"headings_0": {"content": "Alaro- Bridge", "page": 64, "level": 3}}, {"headings_1": {"content": "One", "page": 64, "level": 2}}, [{"headings_0": {"content": "Alaro- Bridge", "page": 64, "level": 3}}, {"headings_1": {"content": "One", "page": 64, "level": 2}}], [{"headings_0": {"content": "Alaro- Bridge", "page": 64, "level": 3}}, {"headings_1": {"content": "One", "page": 64, "level": 2}}], [{"headings_0": {"content": "Alaro- Bridge", "page": 64, "level": 3}}, {"headings_1": {"content": "One", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18.16 13 2.8", "metadata": {"headings": [{"headings_0": {"content": "18.16 13 2.8", "page": 64, "level": 2}}, {"headings_1": {"content": "Alaro- Bridge", "page": 64, "level": 3}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes", "page": 64, "level": 4}}, {"headings_1": {"content": "18.16 13 2.8", "page": 64, "level": 2}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes", "page": 64, "level": 4}}, {"headings_1": {"content": "Yes Yes Yes", "page": 64, "level": 4}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "O1- 01- 0010 01001 Micro- Awareness Number of 15 Yes Yes Fully Fully 212,7 212,7 211,2 15", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes", "page": 64, "level": 4}}, {"headings_1": {"content": "Yes Yes Yes", "page": 64, "level": 4}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes Yes Yes", "page": 64, "level": 4}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AGRO Instit 6020 7- irrigat of political political \nquantified quantif 92,24 92,24 212,7 82,68 \nimplement ution 35 Machin ion leaders leaders \nied 5 5 92,24 4", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes Yes Yes", "page": 64, "level": 4}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 65, "level": 8}}, {"headings_1": {"content": "Fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "INDU al Enabl ery \n5 \nSTRIA Stren ed acquisi \nLIZAT gthe agric tion Awareness Number of 15 Yes Yes \n15 ION ning ultur and of farmers farmers", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 65, "level": 8}}, {"headings_1": {"content": "Fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and al mainte", "metadata": {"headings": [{"headings_0": {"content": "and al mainte", "page": 65, "level": 8}}, {"headings_1": {"content": "ed", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coor exten nance \ndinat sion Conducting Number of 105 Yes Yes \n105 Ion! Super \nfarm visits farm visits \nVISIO \nconducted \nn \nsyste Demonstrati Number of 3 Yes Yes \n3 m ons demonstratio", "metadata": {"headings": [{"headings_0": {"content": "and al mainte", "page": 65, "level": 8}}, {"headings_1": {"content": "ed", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "devel", "metadata": {"headings": [{"headings_0": {"content": "devel", "page": 65, "level": 8}}, {"headings_1": {"content": "and al mainte", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ns oped", "metadata": {"headings": [{"headings_0": {"content": "devel", "page": 65, "level": 8}}, {"headings_1": {"content": "and al mainte", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 65, "level": 8}}, {"headings_1": {"content": "devel", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oper ation", "metadata": {"headings": [{"headings_0": {"content": "oper ation", "page": 65, "level": 3}}, {"headings_1": {"content": "and", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "alise", "metadata": {"headings": [{"headings_0": {"content": "alise", "page": 65, "level": 8}}, {"headings_1": {"content": "oper ation", "page": 65, "level": 3}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "01- 01- 00006- PDM Facilitate the Number of N/A N/A N/A Not Not 53,45 53,45 5113 N/A N/A N/A AGRO Instit Plannin Parish parish \nquantified quantif 6,634 6,634 53,45 4,631", "metadata": {"headings": [{"headings_0": {"content": "alise", "page": 65, "level": 8}}, {"headings_1": {"content": "oper ation", "page": 65, "level": 3}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ution g and Development development \nied 6,631 INDU al Budget Committees committees \nSTRIA Stren ing (PDCs) \nLIZAT gthe service \nION ning Ss", "metadata": {"headings": [{"headings_0": {"content": "alise", "page": 65, "level": 8}}, {"headings_1": {"content": "oper ation", "page": 65, "level": 3}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 65, "level": 8}}, {"headings_1": {"content": "alise", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coor Facilitate the Number of", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 65, "level": 8}}, {"headings_1": {"content": "alise", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dinat", "metadata": {"headings": [{"headings_0": {"content": "dinat", "page": 65, "level": 8}}, {"headings_1": {"content": "and", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCOs parish \nion AGMs and development train the committees leaders PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "dinat", "page": 65, "level": 8}}, {"headings_1": {"content": "and", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AGMs", "metadata": {"headings": [{"headings_0": {"content": "AGMs", "page": 65, "level": 8}}, {"headings_1": {"content": "dinat", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18- 01- 1801 00000 DDEG Procurement Number of 100 Yes Yes Fully Fully 2876 287,6 100 Fully Fully DEVE Deve 0101 6- for 100 conference \nquantified quantif 239,8 6975 69,75 265,3 \nimple implement LOPM lopm 02- Plannin conference chaired \nied 68,91 8 5 94,63 ment ed ENT ent Capa g and chairs \n0 9 ed PLAN Plan city Budget \nIMPLE ning, buildi ing", "metadata": {"headings": [{"headings_0": {"content": "AGMs", "page": 65, "level": 8}}, {"headings_1": {"content": "dinat", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ATIO MENT", "metadata": {"headings": [{"headings_0": {"content": "ATIO MENT", "page": 66, "level": 2}}, {"headings_1": {"content": "AGMs", "page": 65, "level": 8}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "stics Stati and uatio Eval arch, Rese nts. and for ing, nt in ng", "metadata": {"headings": [{"headings_0": {"content": "ATIO MENT", "page": 66, "level": 2}}, {"headings_1": {"content": "AGMs", "page": 65, "level": 8}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rnme gove local s MDA ularly partic plann opme devel done", "metadata": {"headings": [{"headings_0": {"content": "rnme gove local s MDA ularly partic plann opme devel done", "page": 66, "level": 2}}, {"headings_1": {"content": "ATIO MENT", "page": 66, "level": 2}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S service \nCAO's furniture of Procurement 1", "metadata": {"headings": [{"headings_0": {"content": "rnme gove local s MDA ularly partic plann opme devel done", "page": 66, "level": 2}}, {"headings_1": {"content": "ATIO MENT", "page": 66, "level": 2}}, [{"headings_0": {"content": "rnme gove local s MDA ularly partic plann opme devel done", "page": 66, "level": 2}}, {"headings_1": {"content": "ATIO MENT", "page": 66, "level": 2}}]], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "set", "metadata": {"headings": [{"headings_0": {"content": "set", "page": 66, "level": 1}}, {"headings_1": {"content": "rnme gove local s MDA ularly partic plann opme devel done", "page": 66, "level": 2}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 66, "level": 2}}, {"headings_1": {"content": "set", "page": 66, "level": 1}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in \nsets furniture Number", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 66, "level": 2}}, {"headings_1": {"content": "set", "page": 66, "level": 1}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 2}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 4}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "98 21,3 09,8 21,1 39 07,6 62,0 27,5 72 39,4 38,8 16,0 \nAppendix 6: Service Delivery under other Service Delivery \nSn Programm Activity Contra Total Pictorial evidence \nSummary of e details ctor expenditu \nfindings (Time, re (UGX) Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 4}}, [{"headings_0": {"content": "Yes Yes", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 4}}], [{"headings_0": {"content": "Yes Yes", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 4}}], [{"headings_0": {"content": "Yes Yes", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 4}}]], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}], "page": 67, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 09- Mechanis Force 56,783,000 \ne Road Integrated ed kaduku account \nmaintained Transport Atura \nwithin planned Infrastructu Road duration. re And Maintenan \nServices ce 6.5km \ne Works done as per bills of quantity and with good work man ship. however, part of the", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}, [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}], [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}], [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}], [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}]], "page": 67, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "drainagewas", "metadata": {"headings": [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}], "page": 67, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "covered with on the right- hand side. \nMechanis Force 26,095,000 \ne Road \ned Account maintained Maintenac within planned e \nduration. \nAppendix 7: Utilization of the Wage Budget \nDept name Approved Supplemen Revised Warrant Payments unspent Budget tary Budget balance", "metadata": {"headings": [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}, [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}], [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}], [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}], [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}], [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}]], "page": 67, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], "page": 69, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration 886,573,868 193,132,597 1,079,706,465 1,079,706,46 694,860,516 384,845,949 5 \nFinance 198,876,000 198,876,000 198,876,000 194,874,568 4,001,432 \nStatutory 221,512,000 221,512,000 221,512,000 213,013,978 8,498,022 Bodies \neo \nProduction 1,006,889,87 229,801,000 1,236,690,876 1,236,690,87 1,170,079,64 66,611,229 6 6 7 \nHealth 7,753,886,38 418,800,000 8,172,686,387 8,172,686,38 6,538,816,87 1,633,869,5 7 7 0 17 \nEducation 8,610,198,64 1,434,221,8 10,044,420,503 10,044,420,5 9,833,681,40 210,739,101 7 56 01 0 \nRoads 92,582,537 82,621,050 175,203,587 175,203,587 134,103,498 41,100,089 Water 67,200,000 = 67,200,000 67,200,000] 66,706,480 493,520 \nNatural 244,800,000 172,400,000 417,200,000 417,200,000 324,984,165 92,215,835 Resources \nCommuntiy 172,479,020 172,479,020 172,479,020 118,919,119 53,559,901 Based Services \nPlanning 101,469,000 47,800,848 149,269,848 149,269,848 126,994,885 22,274,963 \nInternal Audit 66,349,000 \n66,349,000 66,349,000 \\| 63,453,597 2,895,403 Trade and 55,769,000 - 55,769,000 55,769,000 51,601,355 4,167,645", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}]], "page": 69, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Industry 19,478,585, 2,578,777, 22,057,362,6 22,057,362, 19,532,090, 2,525,272,", "metadata": {"headings": [{"headings_0": {"content": "Industry 19,478,585, 2,578,777, 22,057,362,6 22,057,362, 19,532,090, 2,525,272,", "page": 69, "level": 3}}, {"headings_1": {"content": "Budget", "page": 69, "level": 6}}], "page": 69, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "335 351 86 684 078 606 \nAppendix 8: Mischarged Expenditure \nSn Invoice Supplier Supplier Description EFT / Payment Distribution Charged Account Correct XXX Number Number \nCheck Date Amount Item Name Account Item", "metadata": {"headings": [{"headings_0": {"content": "Industry 19,478,585, 2,578,777, 22,057,362,6 22,057,362, 19,532,090, 2,525,272,", "page": 69, "level": 3}}, {"headings_1": {"content": "Budget", "page": 69, "level": 6}}, [{"headings_0": {"content": "Industry 19,478,585, 2,578,777, 22,057,362,6 22,057,362, 19,532,090, 2,525,272,", "page": 69, "level": 3}}, {"headings_1": {"content": "Budget", "page": 69, "level": 6}}]], "page": 69, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Number", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 70, "level": 2}}, {"headings_1": {"content": "Industry 19,478,585, 2,578,777, 22,057,362,6 22,057,362, 19,532,090, 2,525,272,", "page": 69, "level": 3}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 70, "level": 2}}, {"headings_1": {"content": "Number", "page": 70, "level": 2}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 DR-102/23 \n174 Total Payment For Drdip 6426362 28/06/2023 2,000,000 211106 Allowances 227004 Fuel, 45105 Uganda Vehicle Servicing. \n(Incl. Casuals, Lubricants and", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 70, "level": 2}}, {"headings_1": {"content": "Number", "page": 70, "level": 2}}, [{"headings_0": {"content": "Name", "page": 70, "level": 2}}, {"headings_1": {"content": "Number", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ltd", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "Name", "page": 70, "level": 2}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Temporary, sitting Oils", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "Name", "page": 70, "level": 2}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "Ltd", "page": 70, "level": 2}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 DR-46/23 \n174 Total Payment For Vehicle 3772708 21/02/2023 3,000,000 211106 Allowances 227004 Fuel, 44978 Uganda Servicing And \nLtd Motorcycle Repairs. \n(Incl. Casuals, Lubricants and Temporary, sitting Oils", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "Ltd", "page": 70, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "Ltd", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 1}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 DR-120/23 174 Total Payment For Drdip 6426370 28/06/2023 2,794,000 228001 \n227004 Fuel, 45105 Uganda Vehicle Servicing. \nMaintenance Lubricants and \n-", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 1}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ltd", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 1}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buildings and Oils", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 1}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Structures", "metadata": {"headings": [{"headings_0": {"content": "Structures", "page": 70, "level": 2}}, {"headings_1": {"content": "Ltd", "page": 70, "level": 2}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 EDUC/221 789259 Kusiima Facilitation For Travel 6432690 28/06/2023 200,000 211106 Allowances 227001 Travel 45105 Juliet To National \n(Incl. Casuals, inland \n1024220 Debriefing In Kla \nTemporary, sitting \n5 COU-33 \n610073 Aliguma Facilitation For Travel 2077388 15/11/2022 Edith For National Prayer \nAdyeri Workshop At", "metadata": {"headings": [{"headings_0": {"content": "Structures", "page": 70, "level": 2}}, {"headings_1": {"content": "Ltd", "page": 70, "level": 2}}, [{"headings_0": {"content": "Structures", "page": 70, "level": 2}}, {"headings_1": {"content": "Ltd", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "Structures", "page": 70, "level": 2}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "632,200 211106 Allowances 227001 Travel) 44880 (Incl. Casuals, inland \nTemporary, sitting \n992900 Sheraton Hotel allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "Structures", "page": 70, "level": 2}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201aKampala", "metadata": {"headings": [{"headings_0": {"content": "\u201aKampala", "page": 70, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 1}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 cou-8 \n610073 Aliguma Facilitation For Travel 1932404 04/11/2022 Edith For Meeting At \nAdyeri Masindi Municipality \n992900 \n7 cou-9 \n789255 Kyamany Facilitation For Travel 1945183 04/11/2022 wa For Meeting At \nRamadhan Masindi Municipality \n1024192 \n8 COU-44 \n610073 Aliguma Facilitation For Travel 4125233 28/02/2023 Edith To Ministry Finance \nTo Lobbying For \n345,000 211106 Allowances 227001 Travel 44869 (Incl. Casuals, inland \nTemporary, sitting \nallowances) \n55,000 211106 Allowances 227001 Travel 44869 (Incl. Casuals, inland \nTemporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "\u201aKampala", "page": 70, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 1}}, [{"headings_0": {"content": "\u201aKampala", "page": 70, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "\u201aKampala", "page": 70, "level": 1}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "645,200 211106 Allowances 227001 Travel 44985 (Incl. Casuals, inland \nAdyeri Funds For Road \nTemporary, sitting \n992900 Projects allowances) \n9 HTH-06-03 350658 Wandera Facilitation For Travel 6438312 28/06/2023 \n390,000 211106 Allowances 227001 Travel 45105 Christophe To Deliver Verified \n(Incl. Casuals, inland \nr 851116 Polio Campaign", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "\u201aKampala", "page": 70, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "\u201aKampala", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accountability.", "metadata": {"headings": [{"headings_0": {"content": "Accountability.", "page": 71, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 cou-51 \n350271 Tugume Facilitation For Travel 5896383 15/06/2023 Josam To Mbale District For \n853595 Annual General \nTemporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Accountability.", "page": 71, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 1}}, [{"headings_0": {"content": "Accountability.", "page": 71, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 1}}]], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 4}}, {"headings_1": {"content": "Accountability.", "page": 71, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "165,000 211106 Allowances 227001 Travel 45092 (Incl. Casuals, inland \nTemporary, sitting \nMeeting \\_ allowances) \n11 ADM-05-16 350772 Kobusinge Facilitation For Travel 5883762 \\| 15/06/2023 \n150,000 211106 Allowances 227001 Travel 45092 Jacqueline To Masindi To Deliver \n(Incl. Casuals, inland \n859585 Request For \nTemporary, sitting \nLeasehold Register. allowances) \n12 HTH-23 \n350658 Wandera Faciliation For Travel 1010930 15/09/2022 \n390,000 211106 Allowances 227001 Travel\\| 44819 Christophe To Moh To Submit \n(Incl. Casuals, inland \nr 851116 Verified", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 4}}, {"headings_1": {"content": "Accountability.", "page": 71, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 71, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 4}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accountability For allowances)", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 71, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 4}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accelerated", "metadata": {"headings": [{"headings_0": {"content": "Accelerated", "page": 71, "level": 8}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mass", "metadata": {"headings": [{"headings_0": {"content": "Mass", "page": 71, "level": 2}}, {"headings_1": {"content": "Accelerated", "page": 71, "level": 8}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\+ Covid-19 Fund \n13 nat-46 \n549281 Okema Facilitation For 3702550 14/02/2023 110,000 211106 Allowances 227001 Travel 44971 Alfred Travelled To Office Of \n(Incl. Casuals, inland \n956035 Attorney General , \nTemporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Mass", "page": 71, "level": 2}}, {"headings_1": {"content": "Accelerated", "page": 71, "level": 8}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kampala", "metadata": {"headings": [{"headings_0": {"content": "Kampala", "page": 71, "level": 1}}, {"headings_1": {"content": "Mass", "page": 71, "level": 2}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Kampala", "page": 71, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 nat-88 \n549281 Okema Facilitation For 3702550 14/02/2023 1,010,000 211106 Allowances 227001 Travel 44971 Alfred Travelled To Entebbe \n(Incl. Casuals, inland \n956035 To Follow Up \nTemporary, sitting \nL Land Matters allowances) \n15 cou-42 \n610073 Aliguma Facilitation For Travel 4125233 28/02/2023 \n322,600 211106 Allowances 227001 Travel 44985 Edith To Masindi For \nAdyeri Presidential Visit \n992900 \n16 cou-50 \n951742 Jennepher Facilitation For Travel 5880409 15/06/2023 \nAtimango To Mbale District For \nMakamoth Annual General", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Kampala", "page": 71, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meeting", "metadata": {"headings": [{"headings_0": {"content": "Meeting", "page": 71, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Incl. Casuals, inland Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Meeting", "page": 71, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 4}}, {"headings_1": {"content": "Meeting", "page": 71, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "390,000 211106 Allowances 227001 Travel\\| 45092 (Incl. Casuals, inland", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 4}}, {"headings_1": {"content": "Meeting", "page": 71, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 71, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 4}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 1}}], "page": 71, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17 nat-70 \n441097 Kigoye Travel To Entebbe To 3701572 14/02/2023 Yassin Follow Up On \n873464 Wekomba Stephen \n280,000 211106 Allowances 227001 Travel 44971 (Incl. Casuals, inland", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 1}}]], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 72, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To Matters allowances) 18 COU-43 \n441094 Labanya Facilitation For Travel 4130770 28/02/2023 Alfred To Masindi For \n873449 Presidential Visit \n19 cou-36 \n789255 Kyamany Facilitation For Travel 2080730 15/11/2022 wa For National Prayer \nRamadhan Breakfast At \n55,000 211106 Allowances 227001 Travel 44985 (Incl. Casuals, inland", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 72, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}, [{"headings_0": {"content": "Temporary, sitting", "page": 72, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], [{"headings_0": {"content": "Temporary, sitting", "page": 72, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], [{"headings_0": {"content": "Temporary, sitting", "page": 72, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}]], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 72, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 72, "level": 1}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 72, "level": 1}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55,000 211106 Allowances 227001 Travel 44880 (Incl. Casuals, inland", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 72, "level": 1}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 72, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 1}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1024192 Sheraton Hotel, allowances) Kampala \n20 cou-42 \n549282 Tumusiim Travel To Ministry Of 5896534 15/06/2023 \ne Morris Public Service To \n956012 Submit Names Of \n750,000 211106 Allowances 227001 Travel 45092 (Incl. Casuals, inland \nTemporary, sitting \nNominated Members allowances)", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 72, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 1}}, [{"headings_0": {"content": "Temporary, sitting", "page": 72, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 1}}]], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of Service", "metadata": {"headings": [{"headings_0": {"content": "of Service", "page": 72, "level": 3}}, {"headings_1": {"content": "Temporary, sitting", "page": 72, "level": 1}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Commission", "metadata": {"headings": [{"headings_0": {"content": "Commission", "page": 72, "level": 2}}, {"headings_1": {"content": "of Service", "page": 72, "level": 3}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "21 COU-67 350561 Kyomuhen \\| Facilitation For 5306686 17/05/2023 2,465,000 211106 Allowances 227001 Travel 45063 do Gorrety District Chairperson \n(Incl. Casuals, inland \nAbooki For Travel To \nTemporary, sitting \n872226 Kyankwanzi For allowances)", "metadata": {"headings": [{"headings_0": {"content": "Commission", "page": 72, "level": 2}}, {"headings_1": {"content": "of Service", "page": 72, "level": 3}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Retreat", "metadata": {"headings": [{"headings_0": {"content": "Retreat", "page": 72, "level": 2}}, {"headings_1": {"content": "Commission", "page": 72, "level": 2}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22 nat-68 \n441097 Kigoye Facilitation For Travel 3701572 14/02/2023 Yassin To Attorney General \n873464 Office To Follow Up \n880,000 211106 Allowances 227001 Travel 44971 (Incl. Casuals, inland \nTemporary, sitting \nOn Wekomba allowances) \n23 cou-48 \n867315 Godwin Facilitation For Travel 5879228 15/06/2023 \nKiiza To Mbale District For \n465,000 211106 Allowances 227001 Travel 45092 (Incl. Casuals, inland \nAnnual General Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Retreat", "page": 72, "level": 2}}, {"headings_1": {"content": "Commission", "page": 72, "level": 2}}, [{"headings_0": {"content": "Retreat", "page": 72, "level": 2}}, {"headings_1": {"content": "Commission", "page": 72, "level": 2}}], [{"headings_0": {"content": "Retreat", "page": 72, "level": 2}}, {"headings_1": {"content": "Commission", "page": 72, "level": 2}}]], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meeting", "metadata": {"headings": [{"headings_0": {"content": "Meeting", "page": 72, "level": 1}}, {"headings_1": {"content": "Retreat", "page": 72, "level": 2}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 1}}, {"headings_1": {"content": "Meeting", "page": 72, "level": 1}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24 COU-56 \n946705 Lucy Facilitation For Dec 1945871 04/11/2022 280,000 211106 Allowances 227001 Travel 44869 Abonyo Monitoring For Q2 \n(Incl. Casuals, inland", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 1}}, {"headings_1": {"content": "Meeting", "page": 72, "level": 1}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 72, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 1}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 72, "level": 1}}], "page": 72, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 fin-22 \n350666 Obwona Facilitation For 1952878] 04/11/2022] 1,091,400 211106 Allowances 227001 Travel 44869 Richard Monitoring Lower \n(Incl. Casuals, inland \n851072 Local Govt For \nTemporary, sitting \nQuarter Two allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 72, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 72, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 72, "level": 1}}]], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fy2022/23", "metadata": {"headings": [{"headings_0": {"content": "Fy2022/23", "page": 73, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 1}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "26 cou-24 \n549282 Tumusiim Facilitation For Dec 1959112 04/11/2022 \n240,000 211106 Allowances 227001 Travel 44869 e Morris Monitoring For \n(Incl. Casuals, inland \n956012 Quarter Two \nTemporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Fy2022/23", "page": 73, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 1}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fy2022/23", "metadata": {"headings": [{"headings_0": {"content": "Fy2022/23", "page": 73, "level": 1}}, {"headings_1": {"content": "Fy2022/23", "page": 73, "level": 1}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 73, "level": 4}}, {"headings_1": {"content": "Fy2022/23", "page": 73, "level": 1}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27 cou-10 \n945617 Bonny Facilitation For Dec 1935937 04/11/2022 310,000 211106 Allowances 227001 Travel\\| 44869 Okot Monitoring For \n(Incl. Casuals, inland \n1088663 Quarter Two \nTemporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 73, "level": 4}}, {"headings_1": {"content": "Fy2022/23", "page": 73, "level": 1}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fy2022/23", "metadata": {"headings": [{"headings_0": {"content": "Fy2022/23", "page": 73, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 73, "level": 4}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 73, "level": 1}}, {"headings_1": {"content": "Fy2022/23", "page": 73, "level": 1}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28 DR-35/23 549282 Tumusiim Facilitation Of Dec 3703260 14/02/2023 1,989,049 211106 Allowances 227001 Travel 44971 e Morris Members During \n956012 Monitoring Of Drdip", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 73, "level": 1}}, {"headings_1": {"content": "Fy2022/23", "page": 73, "level": 1}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects.", "metadata": {"headings": [{"headings_0": {"content": "Projects.", "page": 73, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 73, "level": 1}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I \n29 \ncou-9 \n610073 Aliguma Facilitation For Dec 1932404 04/11/2022 \n(Incl. Casuals, inland Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Projects.", "page": 73, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 73, "level": 1}}, [{"headings_0": {"content": "Projects.", "page": 73, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 73, "level": 1}}]], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 73, "level": 4}}, {"headings_1": {"content": "Projects.", "page": 73, "level": 1}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "330,000 211106 Allowances 227001 Travel 44869 Edith Monitoring For \n(Incl. Casuals, inland \nAdyeri Quarter Two \nTemporary, sitting \n992900 Fy2022/23 allowances) \n30 cou-58 \n549281 Okema Facilitation To 3595657 01/02/2023 1,180,000 211106 Allowances 227001 Travel 44958 Alfred Conduct Monitoring \n(Incl. Casuals, inland \n956035 And Supervisions Of \nTemporary, sitting \nBook Keeping And \nallowances) \nAccounts Records At \nLower Local Govt \n31 cou-59 \n350666 Obwona Facilitation For 3594525 01/02/2023 1,181,900 211106 Allowances 227001 Travel 44958 Richard Monitoring Of Lower \n(Incl. Casuals, inland \n851072 Local Administration \nTemporary, sitting \nFor Q3 allowances) \n32 cou-44 945826 David Dec Monitoring 2335634 29/11/2022 280,000 211106 Allowances 227001 Travel\\| 44894 Mugenyi Quarter Two Fy \n(Incl. Casuals, inland \nSemuddu 2022/23 \nTemporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 73, "level": 4}}, {"headings_1": {"content": "Projects.", "page": 73, "level": 1}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 73, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 73, "level": 4}}], "page": 73, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 cou-57 549281 Okema Facilitation To 3595657 01/02/2023 5,000,000 211106 Allowances 227001 Travel 44958 Alfred Conduct Monitoring \n(Incl. Casuals, inland \n956035 And Supervisions Of \nTemporary, sitting \nBook Keeping And", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 73, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 73, "level": 4}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 73, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounts Records At \nLower Local Govt \n34 COU-46 \n789255 Kyamany Dec Monitoring For 1945183 04/11/2022 wa Quarter Two Fy \nRamadhan 2022/23 \n1024192 \n110,000 211106 Allowances 227001 Travel 44869 (Incl. Casuals, inland \nTemporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 73, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 73, "level": 1}}]], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 COU-45 867315 Godwin Dec Monitoring 1940098 04/11/2022 310,000 211106 Allowances 227001 Travel\\| 44869 Kiiza Quarter Two \n(Incl. Casuals, inland \nFy2022/23 Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 DR-25/33 350667 Kakumba Facilitation For Dist 3585690 01/02/2023 360,000 211106 Allowances 227001 Travel 44958 Sam Routine Monitoring & \n(Incl. Casuals, inland \n872084 Support Supervision \nTemporary, sitting \nallowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37 cou-8", "metadata": {"headings": [{"headings_0": {"content": "37 cou-8", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "549281 Okema Facilitation For Dec 1954253 04/11/2022 1,450,000 211106 Allowances 227001 Travel\\| 44869 Alfred Monitoring For \n(Incl. Casuals, inland \n956035 Quarter Two", "metadata": {"headings": [{"headings_0": {"content": "37 cou-8", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 74, "level": 1}}, {"headings_1": {"content": "37 cou-8", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fy2022/23", "metadata": {"headings": [{"headings_0": {"content": "Fy2022/23", "page": 74, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "Fy2022/23", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 FIN-09-02 350780 Kyawe Facilitation For 1383774 11/10/2022 3,029,300 211106 Allowances 227001 Travel 44845 Annet Routine Monitoring \n(Incl. Casuals, inland \n859593 And Supervision Of \nTemporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "Fy2022/23", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ligs", "metadata": {"headings": [{"headings_0": {"content": "Ligs", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39 cou-11 \n610076 Kabayaga Facilitation For Dec 1941793 04/11/2022 Jesca Monitoring For \n992917 Quarter Two", "metadata": {"headings": [{"headings_0": {"content": "Ligs", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fy2022/23", "metadata": {"headings": [{"headings_0": {"content": "Fy2022/23", "page": 74, "level": 1}}, {"headings_1": {"content": "Ligs", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40 cou-55 \n923587 Christine Facilitation For Dec 1937601 04/11/2022 Nagawa Monitoring For Q2", "metadata": {"headings": [{"headings_0": {"content": "Fy2022/23", "page": 74, "level": 1}}, {"headings_1": {"content": "Ligs", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "Fy2022/23", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "280,000 211106 Allowances 227001 Travel 44869 (Incl. Casuals, inland \nTemporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "Fy2022/23", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "250,000 211106 Allowances 227001 Travel 44869 (Incl. Casuals, inland \nTemporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 74, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "41 nat-47 \n549281 Okema Fuel And Lubricants 3702550 14/02/2023 \n500,000 211106 Allowances 227001 Travel\\| 44971 Alfred For Quarter Three \n(Incl. Casuals, inland \n956035 Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 74, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 75, "level": 4}}, {"headings_1": {"content": "allowances)", "page": 74, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42 EDUC/167 350786 Kiirya Facilitation For 2884024 19/12/2022 1,205,000 263308 Sector 227001 Travel| 44914", "metadata": {"headings": [{"headings_0": {"content": "42 EDUC/167 350786 Kiirya Facilitation For 2884024 19/12/2022 1,205,000 263308 Sector 227001 Travel| 44914", "page": 75, "level": 8}}, {"headings_1": {"content": "allowances)", "page": 75, "level": 4}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Edward School Projects \nConditional Grant inland 851084", "metadata": {"headings": [{"headings_0": {"content": "42 EDUC/167 350786 Kiirya Facilitation For 2884024 19/12/2022 1,205,000 263308 Sector 227001 Travel| 44914", "page": 75, "level": 8}}, {"headings_1": {"content": "allowances)", "page": 75, "level": 4}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_(Non-Wage)", "metadata": {"headings": [{"headings_0": {"content": "_(Non-Wage)", "page": 75, "level": 1}}, {"headings_1": {"content": "42 EDUC/167 350786 Kiirya Facilitation For 2884024 19/12/2022 1,205,000 263308 Sector 227001 Travel| 44914", "page": 75, "level": 8}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "43 EDUC/214 350665 Kyamany Facilitation For 5884234 15/06/2023 4,000,000 263308 Sector 227001 Travel 45092 wa Schools Inspection \nConditional Grant inland \nMujuruma", "metadata": {"headings": [{"headings_0": {"content": "_(Non-Wage)", "page": 75, "level": 1}}, {"headings_1": {"content": "42 EDUC/167 350786 Kiirya Facilitation For 2884024 19/12/2022 1,205,000 263308 Sector 227001 Travel| 44914", "page": 75, "level": 8}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Non-Wage)", "metadata": {"headings": [{"headings_0": {"content": "(Non-Wage)", "page": 75, "level": 1}}, {"headings_1": {"content": "_(Non-Wage)", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ni Stephen 851119", "metadata": {"headings": [{"headings_0": {"content": "(Non-Wage)", "page": 75, "level": 1}}, {"headings_1": {"content": "_(Non-Wage)", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "44. usmid-12 1065699 Uthman Salary For Clerk Of 5316152 17/05/2023 1,691,000 227001 Travel 211106 \n45063 Semucyo Works Under Usmid", "metadata": {"headings": [{"headings_0": {"content": "(Non-Wage)", "page": 75, "level": 1}}, {"headings_1": {"content": "_(Non-Wage)", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "inland Allowances", "metadata": {"headings": [{"headings_0": {"content": "inland Allowances", "page": 75, "level": 8}}, {"headings_1": {"content": "(Non-Wage)", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "For Month Of March \n(Incl. Casuals, And April Temporary,", "metadata": {"headings": [{"headings_0": {"content": "inland Allowances", "page": 75, "level": 8}}, {"headings_1": {"content": "(Non-Wage)", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 75, "level": 2}}, {"headings_1": {"content": "inland Allowances", "page": 75, "level": 8}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \\_ \n45 usmid-45 1065944 Job Salary For Clerk Of 3104968 22/12/2022 845,500 227001 Travel 211106 44917", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 75, "level": 2}}, {"headings_1": {"content": "inland Allowances", "page": 75, "level": 8}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Maiteki Works Under Usmid-", "metadata": {"headings": [{"headings_0": {"content": "Maiteki Works Under Usmid-", "page": 75, "level": 2}}, {"headings_1": {"content": "sitting", "page": 75, "level": 2}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Af For Month Of", "metadata": {"headings": [{"headings_0": {"content": "Maiteki Works Under Usmid-", "page": 75, "level": 2}}, {"headings_1": {"content": "sitting", "page": 75, "level": 2}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "December", "metadata": {"headings": [{"headings_0": {"content": "December", "page": 75, "level": 2}}, {"headings_1": {"content": "Maiteki Works Under Usmid-", "page": 75, "level": 2}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inland Allowances", "metadata": {"headings": [{"headings_0": {"content": "inland Allowances", "page": 75, "level": 8}}, {"headings_1": {"content": "December", "page": 75, "level": 2}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "inland Allowances", "page": 75, "level": 8}}, {"headings_1": {"content": "December", "page": 75, "level": 2}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 75, "level": 1}}, {"headings_1": {"content": "inland Allowances", "page": 75, "level": 8}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 75, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 75, "level": 1}}, {"headings_1": {"content": "sitting", "page": 75, "level": 2}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "46 USMID-43 1065944 Job Salary For Clerks Of 4280839 \\| 16/03/2023 1,691,000 227001 Travel 211106 \n45001 Maiteki Work For Jan And \ninland Allowances \nFeb (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 75, "level": 1}}, {"headings_1": {"content": "sitting", "page": 75, "level": 2}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 75, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 75, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 75, "level": 1}}, {"headings_1": {"content": "sitting", "page": 75, "level": 2}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "47 usmid-45 1065699 Uthman Salary For Clerk Of 2906069 19/12/2022 845,500 227001 Travel 211106 \n44914 Semucyo Works Under Usmid- \nAf For Month Of", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 75, "level": 1}}, {"headings_1": {"content": "sitting", "page": 75, "level": 2}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "November", "metadata": {"headings": [{"headings_0": {"content": "November", "page": 75, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \ninland Allowances (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "November", "page": 75, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 75, "level": 1}}, [{"headings_0": {"content": "November", "page": 75, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 75, "level": 1}}]], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 75, "level": 1}}, {"headings_1": {"content": "November", "page": 75, "level": 2}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 75, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 75, "level": 1}}, {"headings_1": {"content": "sitting", "page": 75, "level": 1}}], "page": 75, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48 USMID-AF 28 1065699 Uthman Salary For Jan And 4280825 16/03/2023 1,691,000 227001 Travel 211106 \n45001 Semucyo Feb For Clerks Of \nWork Under Usmid-Af \ninland Allowances (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 75, "level": 1}}, {"headings_1": {"content": "sitting", "page": 75, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 75, "level": 1}}, {"headings_1": {"content": "sitting", "page": 75, "level": 1}}]], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 76, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 75, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 76, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n49 usmid-13 1065944 Job Salary For Clerk Of 5316161 17/05/2023 1,691,000 227001 Travel 211106 \n45063 Maiteki Works Under Usmid \nFor Month Of March \ninland Allowances (Incl. Casuals, And April Temporary,", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 76, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 76, "level": 1}}, [{"headings_0": {"content": "sitting", "page": 76, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 76, "level": 1}}, {"headings_1": {"content": "sitting", "page": 76, "level": 2}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 76, "level": 1}}, {"headings_1": {"content": "sitting", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "50 usmid-46 1065699 Uthman Salary For Clerk Of 3104945 22/12/2022 845,500 227001 Travel 211106 \n44917 Semucyo Works Under Usmid- \nAf For Month Of", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 76, "level": 1}}, {"headings_1": {"content": "sitting", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "December", "metadata": {"headings": [{"headings_0": {"content": "December", "page": 76, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inland Allowances (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "December", "page": 76, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 76, "level": 1}}, {"headings_1": {"content": "December", "page": 76, "level": 2}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 76, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 76, "level": 1}}, {"headings_1": {"content": "sitting", "page": 76, "level": 2}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "51 usmid-44 1065944 Job Salary For Clerk Of 2906074 19/12/2022 845,500 227001 Travel 211106 44914 Maiteki Works Under Usmid- \nAf For Month Of", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 76, "level": 1}}, {"headings_1": {"content": "sitting", "page": 76, "level": 2}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "November", "metadata": {"headings": [{"headings_0": {"content": "November", "page": 76, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inland Allowances (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "November", "page": 76, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 76, "level": 2}}, {"headings_1": {"content": "November", "page": 76, "level": 2}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n52 USMID -AF 1065699 Uthman Salary For Clerk Of 5903264 15/06/2023 1,691,000 227001 Travel 211106 \n45092 25 Semucyo Works For May And \ninland Allowances \nJune (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 76, "level": 2}}, {"headings_1": {"content": "November", "page": 76, "level": 2}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 76, "level": 1}}, {"headings_1": {"content": "sitting", "page": 76, "level": 2}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 76, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n53 USMID -AF - 1065944 Job Salary For May And 5903298 15/06/2023 1,691,000 227001 Travel 211106 \n45092 24 Maiteki June inland Allowances (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 76, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 76, "level": 1}}, {"headings_1": {"content": "sitting", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 76, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 76, "level": 1}}], "page": 76, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "54 wks 34 \n880829 Kasaija Wages For Feb2023 5882038 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 76, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 76, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Solomon", "metadata": {"headings": [{"headings_0": {"content": "Solomon", "page": 77, "level": 8}}, {"headings_1": {"content": "allowances)", "page": 76, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "Solomon", "page": 77, "level": 8}}, {"headings_1": {"content": "allowances)", "page": 76, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 77, "level": 1}}, {"headings_1": {"content": "Solomon", "page": 77, "level": 8}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 77, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "sitting", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55 wks 4 \n880805 Susu Wages For Feb 2023 5312746 17/05/2023 150,000 263402 Transfer to 211106 \n45063", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "sitting", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gaudepcio", "metadata": {"headings": [{"headings_0": {"content": "Gaudepcio", "page": 77, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "Gaudepcio", "page": 77, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 77, "level": 1}}, {"headings_1": {"content": "Gaudepcio", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 77, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "sitting", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "56 wks 26 \n953599 Abdu Wages For Feb2023 5871049 15/06/2023 250,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "sitting", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rashid", "metadata": {"headings": [{"headings_0": {"content": "Rashid", "page": 77, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Units (Incl. Casuals, \n\\| \n57 wks 31 \n953575 Atti Anna Wages For Feb 2023 5300528 17/05/2023", "metadata": {"headings": [{"headings_0": {"content": "Rashid", "page": 77, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 77, "level": 1}}, [{"headings_0": {"content": "Rashid", "page": 77, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 77, "level": 1}}]], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 77, "level": 1}}, {"headings_1": {"content": "Rashid", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 77, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "sitting", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "150,000 263402 Transfer to 211106 45063 Other Government Allowances \nUnits (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "sitting", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 77, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 77, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "sitting", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 wks 24 \n880796 Kabagamb Wages For Feb2023 5880962 15/06/2023 250,000 263402 Transfer to 211106 \n45092 e Karim \nOther Government Allowances \nUnits (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "sitting", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 77, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "sitting", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "59 wks 1 \n953520 Kyomuhen Wages For The 5306669 17/05/2023 150,000 263402 Transfer to 211106 \n45063 do Ali Month Of Feb 2023 \nOther Government Allowances \nUnits (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "sitting", "page": 77, "level": 2}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 77, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 77, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 77, "level": 1}}], "page": 77, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "60 wks 14 \n880814 Butori Wages For Feb 2023 5301824 17/05/2023 150,000 263402 Transfer to 211106 \n45063", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 77, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 77, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lucia", "metadata": {"headings": [{"headings_0": {"content": "Lucia", "page": 78, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 77, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances", "metadata": {"headings": [{"headings_0": {"content": "Other Government Allowances", "page": 78, "level": 8}}, {"headings_1": {"content": "Lucia", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Units (Incl. Casuals, Temporary, \n\\| \n61 wks 33 \n880810 Kimanywa\\_ Wages For Feb 2023 5883224 15/06/2023", "metadata": {"headings": [{"headings_0": {"content": "Other Government Allowances", "page": 78, "level": 8}}, {"headings_1": {"content": "Lucia", "page": 78, "level": 2}}, [{"headings_0": {"content": "Other Government Allowances", "page": 78, "level": 8}}, {"headings_1": {"content": "Lucia", "page": 78, "level": 2}}]], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mourine", "metadata": {"headings": [{"headings_0": {"content": "Mourine", "page": 78, "level": 2}}, {"headings_1": {"content": "Other Government Allowances", "page": 78, "level": 8}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "62 wks 29 \n880848 Yoo Acel Wages For Feb 2023 5897767 15/06/2023", "metadata": {"headings": [{"headings_0": {"content": "Mourine", "page": 78, "level": 2}}, {"headings_1": {"content": "Other Government Allowances", "page": 78, "level": 8}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Zwaida", "metadata": {"headings": [{"headings_0": {"content": "Zwaida", "page": 78, "level": 2}}, {"headings_1": {"content": "Mourine", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 78, "level": 2}}, {"headings_1": {"content": "Zwaida", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "150,000 263402 Transfer to 211106 45092 Other Government Allowances \nUnits (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 78, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 78, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "150,000 263402 Transfer to 211106 45092 Other Government Allowances \nUnits (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 78, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 78, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n63 wks 23 \n880901 Asaba Wages For Feb 2023 5873892 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 78, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 78, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Edimon", "metadata": {"headings": [{"headings_0": {"content": "Edimon", "page": 78, "level": 2}}, {"headings_1": {"content": "sitting", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Units (Incl. Casuals, Temporary, \n64 wks 30 \n880798 Namubiru Wages For Feb 2023 5889126 15/06/2023", "metadata": {"headings": [{"headings_0": {"content": "Edimon", "page": 78, "level": 2}}, {"headings_1": {"content": "sitting", "page": 78, "level": 2}}, [{"headings_0": {"content": "Edimon", "page": 78, "level": 2}}, {"headings_1": {"content": "sitting", "page": 78, "level": 2}}]], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Harriet", "metadata": {"headings": [{"headings_0": {"content": "Harriet", "page": 78, "level": 2}}, {"headings_1": {"content": "Edimon", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 78, "level": 1}}, {"headings_1": {"content": "Harriet", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "150,000 263402 Transfer to 211106 45092 Other Government Allowances \nUnits (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 78, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 78, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "65 wks 33 \n880828 Birungi Wages For Road 5875405 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Catherine Gangs \nOther Government Allowances \n10162085 Units (Incl. Casuals, 33", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 78, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 78, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 78, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 78, "level": 1}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 2}}], "page": 78, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "66 wks 20 \n880902 Kasangaki Wages For Feb 2023 5882058 15/06/2023", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 78, "level": 1}}, {"headings_1": {"content": "sitting", "page": 78, "level": 2}}]], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fred", "metadata": {"headings": [{"headings_0": {"content": "Fred", "page": 79, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 78, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "150,000 263402 Transfer to 211106 45092 Other Government Allowances \n10161865 Units (Incl. Casuals, 64", "metadata": {"headings": [{"headings_0": {"content": "Fred", "page": 79, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 78, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 79, "level": 1}}, {"headings_1": {"content": "Fred", "page": 79, "level": 2}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 79, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 79, "level": 1}}, {"headings_1": {"content": "sitting", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "67 wks 25 \n953600 Okwai Wages For Feb 2023 5892057 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 79, "level": 1}}, {"headings_1": {"content": "sitting", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Yusuf", "metadata": {"headings": [{"headings_0": {"content": "Yusuf", "page": 79, "level": 8}}, {"headings_1": {"content": "allowances)", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "Yusuf", "page": 79, "level": 8}}, {"headings_1": {"content": "allowances)", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 79, "level": 1}}, {"headings_1": {"content": "Yusuf", "page": 79, "level": 8}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 79, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "68 wks 35 \n880832 Kusemerer Wages For Feb 2023 5884044 15/06/2023 wa", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 79, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 79, "level": 1}}, [{"headings_0": {"content": "sitting", "page": 79, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 79, "level": 1}}]], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 79, "level": 1}}, {"headings_1": {"content": "sitting", "page": 79, "level": 2}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "150,000 263402 Transfer to 211106 45092 Other Government Allowances \nMoureen Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 79, "level": 1}}, {"headings_1": {"content": "sitting", "page": 79, "level": 2}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 79, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 79, "level": 1}}, {"headings_1": {"content": "sitting", "page": 79, "level": 2}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "69 wks 31 \n880782 Mugisa Wages For Feb 2023 5886928 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 79, "level": 1}}, {"headings_1": {"content": "sitting", "page": 79, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 79, "level": 1}}, {"headings_1": {"content": "sitting", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Robert", "metadata": {"headings": [{"headings_0": {"content": "Robert", "page": 79, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances 10161855 Units (Incl. Casuals, 73 \nTemporary,", "metadata": {"headings": [{"headings_0": {"content": "Robert", "page": 79, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 79, "level": 1}}, [{"headings_0": {"content": "Robert", "page": 79, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 79, "level": 1}}]], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 79, "level": 1}}, {"headings_1": {"content": "Robert", "page": 79, "level": 2}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \\_ 70 wks 12 \n880905 Wabomba\\_ Wages For Feb2023 5313757 17/05/2023 150,000 263402 Transfer to 211106 \n45063", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 79, "level": 1}}, {"headings_1": {"content": "Robert", "page": 79, "level": 2}}, [{"headings_0": {"content": "sitting", "page": 79, "level": 1}}, {"headings_1": {"content": "Robert", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Peter", "metadata": {"headings": [{"headings_0": {"content": "Peter", "page": 79, "level": 2}}, {"headings_1": {"content": "sitting", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances 10161916 Units (Incl. Casuals, 52 \nTemporary,", "metadata": {"headings": [{"headings_0": {"content": "Peter", "page": 79, "level": 2}}, {"headings_1": {"content": "sitting", "page": 79, "level": 1}}, [{"headings_0": {"content": "Peter", "page": 79, "level": 2}}, {"headings_1": {"content": "sitting", "page": 79, "level": 1}}]], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 79, "level": 1}}, {"headings_1": {"content": "Peter", "page": 79, "level": 2}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) 71 wks 28 \n880847 Ojok Wages For Feb 2023 5891521 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 79, "level": 1}}, {"headings_1": {"content": "Peter", "page": 79, "level": 2}}, [{"headings_0": {"content": "sitting", "page": 79, "level": 1}}, {"headings_1": {"content": "Peter", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Doritiya", "metadata": {"headings": [{"headings_0": {"content": "Doritiya", "page": 79, "level": 1}}, {"headings_1": {"content": "sitting", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "Doritiya", "page": 79, "level": 1}}, {"headings_1": {"content": "sitting", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 79, "level": 1}}, {"headings_1": {"content": "Doritiya", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 79, "level": 1}}, {"headings_1": {"content": "Doritiya", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 79, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "72 wks 18 \n880812 Okwiri Wages For Feb 2023 5892127 15/06/2023 250,000 263402 Transfer to 211106 \n4509", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 79, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 79, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Charles", "metadata": {"headings": [{"headings_0": {"content": "Charles", "page": 80, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 79, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances 10161941 Units (Incl. Casuals, 96 \nTemporary,", "metadata": {"headings": [{"headings_0": {"content": "Charles", "page": 80, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 79, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 80, "level": 2}}, {"headings_1": {"content": "Charles", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "73 wks 21 \n880811 Ssekandi Wages For Feb 2023 5895391 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Sylvester \nOther Government Allowances \nUnits (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 80, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 80, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "74 wks 22 \n880835 Talemwa Wages For Feb 2023 5896024 15/06/2023 250,000 263402 Transfer to 211106 \n45092 Armstrong \nOther Government Allowances \nUnits (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 80, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 80, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "75 wks 27 \n953516 Birungi Wages For Feb 2023 5875448 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Oliver", "metadata": {"headings": [{"headings_0": {"content": "Oliver", "page": 80, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances 10162039 Units (Incl. Casuals, 41", "metadata": {"headings": [{"headings_0": {"content": "Oliver", "page": 80, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 80, "level": 1}}, {"headings_1": {"content": "Oliver", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "76 wks 21 \n777399 Mugungu Wages For Feb 2023 5887022 15/06/2023", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 80, "level": 1}}, {"headings_1": {"content": "Oliver", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Joseph", "metadata": {"headings": [{"headings_0": {"content": "Joseph", "page": 80, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "90300149 30603", "metadata": {"headings": [{"headings_0": {"content": "Joseph", "page": 80, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 80, "level": 2}}, {"headings_1": {"content": "Joseph", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "150,000 263402 Transfer to 211106 45092 Other Government Allowances \n\\| \nUnits (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 80, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 80, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "77 wks 11 \n880808 Katusabe Wages For Feb 2023 5305362 17/05/2023 250,000 263402 Transfer to 211106 \n45063", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Asiimwe", "metadata": {"headings": [{"headings_0": {"content": "Asiimwe", "page": 80, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Grace Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Asiimwe", "page": 80, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 80, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 80, "level": 2}}, {"headings_1": {"content": "Asiimwe", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 4}}, {"headings_1": {"content": "sitting", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "78 WKS 36 880827 Sunday Wages For Road 5895881 15/06/2023 150,000 263402 Transfer to 211106 \n45092 George Gangs For The \n10162085 Month Of Feb 2023 \n01 \n79 wks 15 \n880909 Wabyona Wages For Feb 2023 5313769 17/05/2023", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 4}}, {"headings_1": {"content": "sitting", "page": 80, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 80, "level": 4}}, {"headings_1": {"content": "sitting", "page": 80, "level": 2}}]], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Moses", "metadata": {"headings": [{"headings_0": {"content": "Moses", "page": 81, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 80, "level": 4}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government \\| Allowances Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Moses", "page": 81, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 80, "level": 4}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 81, "level": 1}}, {"headings_1": {"content": "Moses", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 81, "level": 1}}, {"headings_1": {"content": "sitting", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "150,000 263402 Transfer to 211106 45063 Other Government Allowances \nUnits (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 81, "level": 1}}, {"headings_1": {"content": "sitting", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 81, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 81, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 81, "level": 1}}, {"headings_1": {"content": "sitting", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "80 wks 32 \n880803 Mugisa Wages For Feb 2023 5886929 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 81, "level": 1}}, {"headings_1": {"content": "sitting", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Robert", "metadata": {"headings": [{"headings_0": {"content": "Robert", "page": 81, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances 10161924 Units (Incl. Casuals, 60 \nTemporary,", "metadata": {"headings": [{"headings_0": {"content": "Robert", "page": 81, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 81, "level": 2}}, {"headings_1": {"content": "Robert", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 81, "level": 1}}, {"headings_1": {"content": "sitting", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "81 wks 16 \n880813 Olobo Wages For Feb 2023 5892235 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 81, "level": 1}}, {"headings_1": {"content": "sitting", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Isaac", "metadata": {"headings": [{"headings_0": {"content": "Isaac", "page": 81, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances", "metadata": {"headings": [{"headings_0": {"content": "Other Government Allowances", "page": 81, "level": 8}}, {"headings_1": {"content": "Isaac", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Other Government Allowances", "page": 81, "level": 8}}, {"headings_1": {"content": "Isaac", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting allowances)", "metadata": {"headings": [{"headings_0": {"content": "sitting allowances)", "page": 81, "level": 2}}, {"headings_1": {"content": "Other Government Allowances", "page": 81, "level": 8}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "82 wks 5 \n880791 Abigaba Wages For Feb2023 5299096 17/05/2023 150,000 263402 Transfer to 211106 \n45063", "metadata": {"headings": [{"headings_0": {"content": "sitting allowances)", "page": 81, "level": 2}}, {"headings_1": {"content": "Other Government Allowances", "page": 81, "level": 8}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fred", "metadata": {"headings": [{"headings_0": {"content": "Fred", "page": 81, "level": 2}}, {"headings_1": {"content": "sitting allowances)", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances 10161863 Units (Incl. Casuals, 98 \nTemporary,", "metadata": {"headings": [{"headings_0": {"content": "Fred", "page": 81, "level": 2}}, {"headings_1": {"content": "sitting allowances)", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 81, "level": 2}}, {"headings_1": {"content": "Fred", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 81, "level": 1}}, {"headings_1": {"content": "sitting", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "83 wks 6 \n661509 Aliguma Wages For Feb 2023 5299801 17/05/2023 150,000 263402 Transfer to 211106 \n45063 Topister \nOther Government Allowances \nUnits (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 81, "level": 1}}, {"headings_1": {"content": "sitting", "page": 81, "level": 2}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 81, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 81, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 81, "level": 1}}, {"headings_1": {"content": "sitting", "page": 81, "level": 1}}], "page": 81, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "84 wks 19 \n880836 Alobo Wages Fo Feb 2023 5872812 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 81, "level": 1}}, {"headings_1": {"content": "sitting", "page": 81, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Betty", "metadata": {"headings": [{"headings_0": {"content": "Betty", "page": 82, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 81, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "Betty", "page": 82, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 81, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 82, "level": 1}}, {"headings_1": {"content": "Betty", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 2}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "85 wks17 \n880907 Oketi Wages For Feb 2023 5891819 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 2}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nelson", "metadata": {"headings": [{"headings_0": {"content": "Nelson", "page": 82, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government \\| Allowances Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Nelson", "page": 82, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 2}}, {"headings_1": {"content": "Nelson", "page": 82, "level": 2}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 2}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "86 WKS-05-03 880921 Nyandira Payment To Road 5890572 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Agnes Gangs For Feb 2023 \nOther Government Allowances \nUnits (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 2}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n87 WKS-05-15 880801 Onzima Payment To Road 5892688 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Alex Gang For Feb2023. \nOther Government Allowances \n10161921 Units (Incl. Casuals, 25 \nTemporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n88 WKS-05-12 880775 Tumusiim Payment To Road 5896529 15/06/2023 150,000 263402 Transfer to 211106 \n45092 e Daniel Gangs For Feb 2023 \nOther Government Allowances \n10150206 Units (Incl. Casuals, 10 \nTemporary,", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n89 WKS-05-16 880710 Harera Payment To Road 5879483 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Wilberforc Gang For Feb 2023 \nOther Government Allowances \ne Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n90 wks 21 \n744223 Edward Payment To Road 4127894 28/02/2023 1,800,000 263402 Transfer to 211106 \n44985 Vincent Gangs Whose \nAmanya Accounts Are Not", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}, [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}]], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Active", "metadata": {"headings": [{"headings_0": {"content": "Active", "page": 83, "level": 2}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Active", "page": 83, "level": 2}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "Active", "page": 83, "level": 2}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "91 WKS-05-08 880778 Opio Payment To Road 5892829 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Wilfred Gang For Feb 2023 \nOther Government Allowances Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "92 WKS-05-02 880720 Katusabe Payment To Road 5882438 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Stephen Gangs For Feb. \nOther Government Allowances Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 83, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "93 WKS-05-11 880833 Atugonza Payment To Road 5874211 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Catherine Gang For Feb 2023 \nOther Government Allowances Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 83, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "94 WKS-05-06 880857 Okot Payment To Road 5858650 15/06/2023 250,000 263402 Transfer to 211106 \n45092 Bosco Gang For Feb2023 \nOther Government Allowances Martin Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 1}}]], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 83, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) 95 wks 20 \n873002 Isaac Payment To Road 4128917 28/02/2023 2,000,000 263402 Transfer to 211106 \n44985 Tumwine Gangs Whose \n10159669 Accounts Are Not \nOther Government Allowances Units (Incl. Casuals, 33 Active Temporary,", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 83, "level": 1}}, [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 83, "level": 1}}], [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 83, "level": 1}}]], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "96 WKS-05-17 880709 Ngarambe Payment To Road 5889918 15/06/2023 150,000 263402 Transfer to 211106 \n45092 \\| \nJackson Gang For Feb 2023 \nOther Government Allowances \nMoses Units (Incl, Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 84, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 83, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 84, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 84, "level": 1}}, {"headings_1": {"content": "sitting", "page": 84, "level": 2}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "97 WKS-05-10 984804 Julius Payment To Road 5880802 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Joseph Gang For Feb2023, \nOther Government Allowances \nTumweba Units (Incl. Casuals, ze", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 84, "level": 1}}, {"headings_1": {"content": "sitting", "page": 84, "level": 2}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 84, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 84, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 84, "level": 1}}, {"headings_1": {"content": "sitting", "page": 84, "level": 2}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "98 wks 18 \n350780 Kyawe Payment To Road 4201918 02/03/2023 5,000,000 263402 Transfer to 211106 \n44987 Annet Gangs Whose \nOther Government Allowances \n859593 Accounts Are Not \nActive In The System \nUnits (Incl, Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 84, "level": 1}}, {"headings_1": {"content": "sitting", "page": 84, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 84, "level": 1}}, {"headings_1": {"content": "sitting", "page": 84, "level": 2}}]], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 84, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 84, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 84, "level": 1}}, {"headings_1": {"content": "sitting", "page": 84, "level": 2}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "99 WKS -05-08 880792 Owonda Payment To Road 5893263 15/06/2023 150,000 263402 Transfer to 211106 \n45092 James Gangs For Feb 2023 \nOther Government Allowances \nUnits (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 84, "level": 1}}, {"headings_1": {"content": "sitting", "page": 84, "level": 2}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 84, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 84, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 84, "level": 1}}, {"headings_1": {"content": "sitting", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100 WKS-05-01 880721 Owor Payment To Road 5893268 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Hellen Gangs \nOther Government Allowances \nUnits (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 84, "level": 1}}, {"headings_1": {"content": "sitting", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 84, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n101 WKS-05-22 880898 Byabakam Payment To Road 5876596 15/06/2023 150,000 263402 Transfer to 211106 \n45092 a Gang For Feb23 \nOther Government \\| Allowances", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 84, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kelement", "metadata": {"headings": [{"headings_0": {"content": "Kelement", "page": 84, "level": 2}}, {"headings_1": {"content": "sitting", "page": 84, "level": 2}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "Kelement", "page": 84, "level": 2}}, {"headings_1": {"content": "sitting", "page": 84, "level": 2}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 84, "level": 1}}, {"headings_1": {"content": "Kelement", "page": 84, "level": 2}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 84, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 84, "level": 4}}, {"headings_1": {"content": "sitting", "page": 84, "level": 1}}], "page": 84, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "102 WKS-05-16 953602 Mirembe Payment To Road 5886386 15/06/2023 150,000 263402 Transfer to 211106 \n45092 \nJuliet Gang For Feb2023 \nOther Government Allowances 10174150 Units (Incl. Casuals, 81 \nTemporary,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 84, "level": 4}}, {"headings_1": {"content": "sitting", "page": 84, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 84, "level": 4}}, {"headings_1": {"content": "sitting", "page": 84, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 84, "level": 4}}, {"headings_1": {"content": "sitting", "page": 84, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 84, "level": 4}}, {"headings_1": {"content": "sitting", "page": 84, "level": 1}}]], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 85, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 84, "level": 4}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "883105 Stephen Payment To Road 4206166 02/03/2023 4,000,000 263402 Transfer to 211106 103 wks 19 \n44987 \nHafasha Gangs Whose \nOther Government Allowances \nAccounts Are Not \nUnits (Incl. Casuals, Active In The System", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 85, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 85, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "104 WKS-05-23 953516 Birungi Payment To Road 5875448 15/06/2023 \\| 150,000 263402 Transfer to 211106 \n45092 \nOliver Gang For Feb23 \nOther Government \\| Allowances 10162039 Units (Incl. Casuals, 41", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 85, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "105 WKS-05-24 953513 Kasangaki Payment To Road 5882059 15/06/2023 150,000 263402 Transfer to 211106 \n45092 \nGeofrey Gang For Feb23 \nOther Government Allowances Atwooki Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 85, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 85, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 85, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 85, "level": 1}}]], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 85, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "106 WKS-05-14 953597 Ataro Alice Payment To Road 5874099 \\| 15/06/2023 Gangs For Feb2023", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 85, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "150,000 263402 Transfer to 211106 [45092 Other Government \\| Allowances \nUnits (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 85, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 85, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "107 45057 880773 Isingoma Payment To Road 5880067 15/06/2023 250,000 263402 Transfer to 211106 \n45092 \nBenard Gang For Feb 2023 \nOther Government Allowances 10036661 Units (Incl. Casuals, 49", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "sitting", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 85, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 85, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 85, "level": 1}}], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I \n108 WKS-05-21 953517 Musisi Payment To Road 5887640 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Alex Gang For Feb23 \nOther Government Allowances 10162187 Units (Incl. Casuals, 74", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 85, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 85, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 85, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 85, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 85, "level": 1}}]], "page": 85, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 85, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 86, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n\\| \n109 WKS-05-06 880915 Okumu Payment To Road 5892010 15/06/2023 150,000 263402 Transfer to 211106 \n45092 David Gang For Feb23 \nOther Government Allowances Kago Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 86, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 86, "level": 1}}, [{"headings_0": {"content": "sitting", "page": 86, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 86, "level": 2}}, {"headings_1": {"content": "sitting", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "110 wksiil \n350319 Kyomuhen Payment To Road 4130725 28/02/2023 1,700,000 263402 Transfer to 211106 \n44985 do Gangs Whose \nBeatrice Accounts Are Not \nCharity Active In The System \n862711 \n\\| \nOther Government Allowances Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 2}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 86, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "111 WKS-05-13 880824 Nakimuli Payment To Road 5888650 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Joseline Gang For Feb 2023 \nOther Government Allowances Units (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| 112 wks 81 \n873002 Isaac Payment For Gratuity 5880012 15/06/2023 1,440,000 263402 Transfer to 273105 - \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tumwine", "metadata": {"headings": [{"headings_0": {"content": "Tumwine", "page": 86, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government \\| Gratuity 10159669 \nUnits \n33 \n113 wks48 \n883105 Stephen Payment For Gratuity 5895774 15/06/2023 1,440,000 263402 Transfer to 273105 - \n45092", "metadata": {"headings": [{"headings_0": {"content": "Tumwine", "page": 86, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}, [{"headings_0": {"content": "Tumwine", "page": 86, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Hafasha", "metadata": {"headings": [{"headings_0": {"content": "Hafasha", "page": 86, "level": 2}}, {"headings_1": {"content": "Tumwine", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Gratuity", "metadata": {"headings": [{"headings_0": {"content": "Hafasha", "page": 86, "level": 2}}, {"headings_1": {"content": "Tumwine", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Units", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 86, "level": 2}}, {"headings_1": {"content": "Hafasha", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "114 wks 47 \n744223 Edward Payment For Gratuity 5877969 15/06/2023 1,440,000 263402 Transfer to 273105 - \n45092", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 86, "level": 2}}, {"headings_1": {"content": "Hafasha", "page": 86, "level": 2}}, [{"headings_0": {"content": "Units", "page": 86, "level": 2}}, {"headings_1": {"content": "Hafasha", "page": 86, "level": 2}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Vincent", "metadata": {"headings": [{"headings_0": {"content": "Vincent", "page": 86, "level": 2}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Gratuity", "metadata": {"headings": [{"headings_0": {"content": "Vincent", "page": 86, "level": 2}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Amanya", "metadata": {"headings": [{"headings_0": {"content": "Amanya", "page": 86, "level": 1}}, {"headings_1": {"content": "Vincent", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Units", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 86, "level": 2}}, {"headings_1": {"content": "Amanya", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 86, "level": 2}}, {"headings_1": {"content": "Amanya", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "81,923,649", "metadata": {"headings": [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Site/Plot Location Estimated Audit No \narea in acres remarks 1 Rwenkunyi land N/A Masindi port sub country 1 Not titled 2 waibango parish N/A Masindi port sub country 6 Not titled land \n3 kaduku parish N/A Masindi port sub country 2 Not titled land \n4 rewnkunyi Daily N/A Masindi port sub country 1 Not titled Market \n5 Masindi port N/A Masindi port sub country 3 Not titled Police \n6 Masindi Port N/A Masindi port sub country 2 Not titled cemetery \n7 Kitukuza Local N/A Masindi port sub country 8 Not titled Forest Reserve \nTotal \n23 \nAppendix 10: Bid documents issued before ayment of the non-refundable fee \nSN PROCUREME \\| Subject of Provider/ Date of CONTRACT REMARKS NT REF procuremen Contracto award of \nSUM NUMBER t r contract \n1 Kiry592/WRKS Sitting Aquatech 01/11/20 20,001,000 The successful bidder /22- installation Enterprises 22 \npicked the bid document 2023/00091 and Uganda Ltd \non 5/9/22 but paid the Lot 3 supervision of \nnonrefundable fee on 5 boreholes \n16/09/2022 yet the invitation to bid stated that the bid should be issued after payment of non-refundable fee. Also M/S Manet Traders and M/S Rok Tech Services also paid the non- refundable fee on", "metadata": {"headings": [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}, [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}]], "page": 87, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15/Sept/2022", "metadata": {"headings": [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}], "page": 88, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n2 Kiry592/WRKS Drilling test KLR (U) 02/11/20 133,570,395 The advert stated that [22- pumping and Ltd 22 \nthe bid document should 2023/00090 installation of \nbe issued after payment Lot 2 5 deep \nof nonrefundable fee boreholes Lot \nhowever the successful 2 \nbidder was issued the bid document on 6/09/2022 and paid the fee on", "metadata": {"headings": [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}, [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}], [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}], [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}], [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}], [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}]], "page": 88, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16/09/2022.", "metadata": {"headings": [{"headings_0": {"content": "16/09/2022.", "page": 88, "level": 3}}, {"headings_1": {"content": "15/Sept/2022", "page": 88, "level": 6}}], "page": 88, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \n153,571,395 \nAppendix 11: Inspection of water projects \nSN Programme Activity Total Contractor Photos", "metadata": {"headings": [{"headings_0": {"content": "16/09/2022.", "page": 88, "level": 3}}, {"headings_1": {"content": "15/Sept/2022", "page": 88, "level": 6}}, [{"headings_0": {"content": "16/09/2022.", "page": 88, "level": 3}}, {"headings_1": {"content": "15/Sept/2022", "page": 88, "level": 6}}], [{"headings_0": {"content": "16/09/2022.", "page": 88, "level": 3}}, {"headings_1": {"content": "15/Sept/2022", "page": 88, "level": 6}}]], "page": 88, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspected", "metadata": {"headings": [{"headings_0": {"content": "inspected", "page": 89, "level": 1}}, {"headings_1": {"content": "16/09/2022.", "page": 88, "level": 3}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 89, "level": 1}}, {"headings_1": {"content": "inspected", "page": 89, "level": 1}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 09-Natural Construction of 30,214,079 KLR Uganda Resources,Envirom bore hole \nent,Climate drilling \nChange,Land And H/PUMP, at \nWater karagalya 1", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 89, "level": 1}}, {"headings_1": {"content": "inspected", "page": 89, "level": 1}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ltd", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 89, "level": 1}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "storm cut drainage around the completed end \n2 09-Natural H/pump,at kihura 29,897,129 Mama Bore \nAudit Conclusion a \ne The Bore hole was constructed as per the Bills of Quantities, \ne Works were concluded within the contract Duration. \nThe borehole was functional and being utilized by the community. \no The Bore hole was constructed Resources,Envirom Ranger zone \nHole Ltd", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 89, "level": 1}}, [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 89, "level": 1}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 89, "level": 1}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ent,Climate", "metadata": {"headings": [{"headings_0": {"content": "ent,Climate", "page": 89, "level": 1}}, {"headings_1": {"content": "Ltd", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Change,Land And", "metadata": {"headings": [{"headings_0": {"content": "ent,Climate", "page": 89, "level": 1}}, {"headings_1": {"content": "Ltd", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "ent,Climate", "page": 89, "level": 1}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 09-Natural Deep borehole 29,897,129 MAMA \nBore hole locked with two padlocks at as per the Bills of Quantities. kihura zone \ne Works were concluded within the contract Duration. \nThe borehole was functional but was not being utilized by the community due to wrangles. \ne The Bore hole was constructed Resources,Envirom drilling H/pump,at \nent,Climate Gwara II \nChange,Land And", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "ent,Climate", "page": 89, "level": 1}}, [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "ent,Climate", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Borehole Ltd Gwara II Cell village borehole fully", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fuctional", "metadata": {"headings": [{"headings_0": {"content": "fuctional", "page": 89, "level": 8}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 09-Natural Production Well at 45,076,000 KLR-Uganda Resources,Envirom kaduku RGC", "metadata": {"headings": [{"headings_0": {"content": "fuctional", "page": 89, "level": 8}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ent,Climate", "metadata": {"headings": [{"headings_0": {"content": "ent,Climate", "page": 89, "level": 1}}, {"headings_1": {"content": "fuctional", "page": 89, "level": 8}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Change,Land And", "metadata": {"headings": [{"headings_0": {"content": "ent,Climate", "page": 89, "level": 1}}, {"headings_1": {"content": "fuctional", "page": 89, "level": 8}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "ent,Climate", "page": 89, "level": 1}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ltd", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production well at kaduku. \nas per the Bills of Quantities. \ne Works were concluded within the contract Duration. \nThe borehole was functional and being utilized by the community. \ne The Bore hole was constructed as per the Bills of Quantities. \ne Works were concluded within the contract Duration. \nThe borehole was functional but not utilized by the community because the water \\| was Salty. \nAppendix 12: Inaccurate evaluation reports \nSN procuremen Subject of Provider/Cont Date of Contract Sum Remarks t reference procurement ractor \naward of \nnumber \ncontract \n1 Kiry592/WRK Construction of M/S Arid \nS/22- a two class Developers Ltd \n2023/00084 room block at \nlot 3 Karuma \nPrimary school \n\\| 05-Dec-22 84,365,625 The record of bid opening has UGX.82,472,125 as the read out price, this was also confirmed in the bidder's bid document however the contract was awarded at UGX.84,365,625 yet there were no arithmetic corrections thus \nevaluation", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}, [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}]], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irregularities", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "Ltd", "page": 89, "level": 2}}], "page": 90, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Kiry592/WRK Construction of M/S Kambugu R. 05-Dec-22 S/22- a two class Construction Co. 2023/00084 room block at Ltd \nlot 2 Kizibu Primary \nschool \n83,000,000 The record of bid opening has UGX.85,,210,000 as the read out price, this was also confirmed in \nthe bidder's bid document however the contract was awarded \nat UGX.83,000,000 yet \n\\|. there were no arithmetic corrections and the error as indicated by the EC was not communicated \nto all bidders thus evaluation", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "Ltd", "page": 89, "level": 2}}, [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "Ltd", "page": 89, "level": 2}}]], "page": 90, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irregularities", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}], "page": 90, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Kiry592/WRK Construction of M/S Joylint U 05-Dec-22 82,315,250 No detailed signed S/22- atwo Ltd \nBOQs on file hence the 2023/00084 classroom \nestimated value of lot 5 block at \nUGX. 85,000,000 is not ogengo \nsupported. No record Primary School \nof bid issue. CC decisions \nnot documented on Form", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}, [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}]], "page": 90, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20. No site minutes. No contract implementation plan.", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}], "page": 90, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 13: Inspection of service delivery indicators under Education development Grant \nNo Activity inspected Total Pictorial evidence Inspection Remarks expenditure from Inspections \nConstruction of 2 classroom 83,939,080 \ne I noted a crack on", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}, [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "block,", "metadata": {"headings": [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the tank stand. Nyakabale PS,Mboira subcounty \ne Classroom was constructed as per the Bills of", "metadata": {"headings": [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}, [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quantities.", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The classroom was being utilised. \n2 Construction of 2 classroom 83,000,000 \ne There was a crack block,kizibu ps,kigumaba \nobserved on the subcounty roofing timber. Crack on the timber \\|e The Classroom was being utilised. \nConstruction of 2 classroom 86,546,000 \ne Classroom was", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}, [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "block,", "metadata": {"headings": [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constructed as per Kigumba cou ps,kigumbaTC \nthe Bills of", "metadata": {"headings": [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}, [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quantities.", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The classroom was being utilised. \nConstruction of 5 stance Latrine 24,794,930 \nThe Latrine was pit block,Nyakabale ps,mboira \nconstructed in subcounty accordance with the Bills of", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}, [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quantities.", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The latrines were in use Construction of 5 stance VIP 24,794,930 \nThe Latrine was Latrine block, mboira ss, mboire \nconstructed in \nAppendix 14: Absence of Site visit reports/ Minutes \nSn PROCUREMENT Particulars Contractor Contract Audit \n\\| \\| ] REFERENCE Amount Remarks \\| \n1 Kiry592/WRKS/22- Construction of a two M/S Arid \n84,365,625 No site 2023/00084 lot 3 class room block at Developers", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}, [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Karuma Primary school Ltd \nminutes 2 Kiry592/WRKS/22- Construction of a two M/S Kambugu 83,000,000 No site 2023/00084 lot 2 class room block at Kizibu R. \nmeeting Primary school Construction minutes Co. Ltd \n3 Kiry592/WRKS/22- Construction of a two M/S Golden \n84,965,791 No site 2023/00084 lot 6 classroom block at Ridge", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}, [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}]], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyinga Primary School Construction \nminutes Ltd \nL \n4 Kiry592/WRKS/22- Construction of a two M/S Joylint U 82,315,250 No site 2023/00084 lot 5 classroom block at Ltd", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}]], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ogengo Primary School \nminutes 5 Kiry592/Wrks/22- Construction of 2 class Strakon Ltd \n83,936,080 No site 23/00084 Lot 4 room block at Nyakabale", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}]], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Primary School minutes \n6 Kiry592/Wrks/22- Construction of 2 class Ssekago F \n85,000,000 No site 23/00084 Lot 4 room block at Kigumba constructions", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}]], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COU Primary School \nminutes \n7 Kiry592/Wrks/22- Construction of Kamoga 85,000,000 No site 23/00084 Lot 4 mutipurpose hall Enterprises", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}]], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "minutes Total", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "588,582,746", "metadata": {"headings": [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 15: Failure b internal Auditors to endorse payment certificates \nSn Procurement Particulars Contractor Contract Audit Remarks Reference \n1 Kiry592/WRKS/2 Construction of a two M/S Arid \n2-2023/00084 class room block at Developers \nlot 3 Karuma Primary school Ltd \n2 Kiry592/WRKS/2 Construction of a two M/S 2-2023/00084 class room block at Kambugu R. lot 2 Kizibu Primary school Construction Co. Ltd \n3 Kiry592/WRKS/2 Construction of a two M/S Golden 2-2023/00084 classroom block at Ridge \nlot 6 Nyinga Primary School Construction \nAmount \n84,365,625 No Payment certificate endorsed by Internal Audit 83,000,000 No Payment certificate endorsed by Internal Audit 84,965,791 No Payment certificate endorsed by Ltd Internal Audit 4 Kiry592/WRKS/2 Construction of a two M/S Joylint U 82,315,250 No Payment 2-2023/00084 classroom block at Ltd \ncertificate lot 5 ogengo Primary School \nendorsed by \nKiry592/Wrks/2 Construction of 2 class Strakon Ltd 2-23/00084 Lot room block at \nInternal Audit 83,936,080 No Payment certificate \n4 Nyakabale Primary endorsed by School Internal Audit Total", "metadata": {"headings": [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}, [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}]], "page": 93, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "418,582,746", "metadata": {"headings": [{"headings_0": {"content": "418,582,746", "page": 93, "level": 3}}, {"headings_1": {"content": "588,582,746", "page": 92, "level": 3}}], "page": 93, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 16: Livelihoods Subprojects funded \nSn\\_ Invoice \\| Supplier Supplier Description \\| EFT / Payment Amount Number Number Check Date \nNumber \nDR-75/23 1086275 JC Vegetable Transfer of DRDIP 5171849 03/05/2023 18,500,000 Growers Cig Funds to the \nSubproject account in \nKiyrandongo refugee \n4 DR-73/23 1086274 O/QC \nsettlement. \nTransfer of DRDIP 5171848 03/05/2023 18,500,000 Vegetable Funds to the \nGrowers Cig Subproject account in \nKiryandongo refugee \nSettlement. \n4 DR-76/23 1086273 K5A Vegetable Transfer of DRDIP 5171847 03/05/2023 18,500,000 Growers Cig Funds to the \nSubproject account in \nKiryandongo \nSettlement. \n4 DR-74/23 1086174 JA Vegetable Transfer of DRDIP 5171845 \n\\| 03/05/2023 18,500,000 Growers Cig Funds to the \nsubproject account in \nkiryandongo refugee \nsettlement. \nTotal", "metadata": {"headings": [{"headings_0": {"content": "418,582,746", "page": 93, "level": 3}}, {"headings_1": {"content": "588,582,746", "page": 92, "level": 3}}, [{"headings_0": {"content": "418,582,746", "page": 93, "level": 3}}, {"headings_1": {"content": "588,582,746", "page": 92, "level": 3}}], [{"headings_0": {"content": "418,582,746", "page": 93, "level": 3}}, {"headings_1": {"content": "588,582,746", "page": 92, "level": 3}}], [{"headings_0": {"content": "418,582,746", "page": 93, "level": 3}}, {"headings_1": {"content": "588,582,746", "page": 92, "level": 3}}]], "page": 94, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "74,000,000", "metadata": {"headings": [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}], "page": 94, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 17 (a): Fully implemented environment subprojects \nS/ Sub-project Name of Subproject \\| Sub Sub-project Audit \u2018\\| N component \ncounty Value (UGX) Findings 1 INRM Bweyale Town Council Bweyale 59,702,353 Fully Institutional Greening implemented 2 INRM Ematong Primary School Bweyale 44,961,935 Fully Institutional Greening implemented 3 INRM \nGo-Down Nursery Bed Tree mboira \n59,702,353 Fully Planting Sub Project \nimplemented 4 INRM \nKarokarungi Micro Dam For kiryandongo 120,500,000 Fully Vegetable Production And", "metadata": {"headings": [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}, [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}], [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}], [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}], [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}], [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "74,000,000", "page": 94, "level": 3}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fruits \n5 INRM Kiburamatu Nursery Bed kigumba 60,000,001 Fully Establishment", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "74,000,000", "page": 94, "level": 3}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 INRM \nKihura 1 A Community Tree kigumba \n59,702,353 Fully", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planting", "metadata": {"headings": [{"headings_0": {"content": "Planting", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented 7 INRM \nKihura Ii Community Tree kigumba \n59,702,353 Fully", "metadata": {"headings": [{"headings_0": {"content": "Planting", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}, [{"headings_0": {"content": "Planting", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], [{"headings_0": {"content": "Planting", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planting", "metadata": {"headings": [{"headings_0": {"content": "Planting", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 6}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 INRM \nKimyoka Micro Dam For Irrigation & Livestock Production \nimplemented Masindi port 59,702,353 Fully", "metadata": {"headings": [{"headings_0": {"content": "Planting", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 6}}, [{"headings_0": {"content": "Planting", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 6}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 INRM \nKiryandongo Cou Primary Kiryandong 46,205,002 Fully School Solar Installation o", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 INRM Kiryandongo District Tree kiryandongo 59,483,048 Fully Nursery Establishment And", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Woodlot \n11 INRM Kiryandongo High Institutional Bweyale 104,542,129 Fully", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Greening", "metadata": {"headings": [{"headings_0": {"content": "Greening", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "Greening", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12 INRM \nKitaleba Community Household Kiryandong \n46,205,002 Fully Cook Stove Project o \nimplemented 13 INRM Kitaleba Nursery Bed kiryandongo 110,666,666 Fully Establishment", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "Greening", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "Greening", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "Greening", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "Greening", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 INRM \nNyabiso A Community Tree kiryandongo 119,404,706 Fully", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planting", "metadata": {"headings": [{"headings_0": {"content": "Planting", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15 INRM \nNyakatiti Efficient Cook Stoves mboira \n46,205,002 Fully And Briquettes For Business \nimplemented 16 INRM Nyakatiti Greenleaf Community mboira 59,702,353 Fully Tree Planting\\_ implemented 18 INRM Nyakatiti United Community mboira 59,702,353 Fully Tree Planting implemented 19 INRM \nNyakatugo Efficient Cook kiryandongo 46,205,002 Fully Stoves And Briquettes", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 INRM \nPanyadoli D Boundary Planting mutunda \n59,702,353 Fully", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "21 INRM \nHills Police Station mutunda \n26 INRM \nWaibango Micro Dam For Irrigation And Livestock Production \nMasindi port 116,000,000 Fully", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 96, "level": 1}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 96, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27 INRM \nWakisanyi Efficient Cook Stove mboira \n46,205,002 Fully \nAnd Briquettes implemented Total", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 96, "level": 1}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 96, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,708,958,288", "metadata": {"headings": [{"headings_0": {"content": "1,708,958,288", "page": 96, "level": 3}}, {"headings_1": {"content": "implemented", "page": 96, "level": 1}}], "page": 96, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 17 (b): Partially implemented environment subprojects \nNo. Sub-project Name of Subproject Sub- Sub-project Audit finding component county Value (UGX) \n1 INRM \nPanyadoli Health Centre Mutunda 104,542,129 Partially 111 institutional Greening", "metadata": {"headings": [{"headings_0": {"content": "1,708,958,288", "page": 96, "level": 3}}, {"headings_1": {"content": "implemented", "page": 96, "level": 1}}, [{"headings_0": {"content": "1,708,958,288", "page": 96, "level": 3}}, {"headings_1": {"content": "implemented", "page": 96, "level": 1}}], [{"headings_0": {"content": "1,708,958,288", "page": 96, "level": 3}}, {"headings_1": {"content": "implemented", "page": 96, "level": 1}}]], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 6}}, {"headings_1": {"content": "1,708,958,288", "page": 96, "level": 3}}], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 INRM \nCluster D Nursery bed Mutunda 118,934,000 Partially Establishment", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 6}}, {"headings_1": {"content": "1,708,958,288", "page": 96, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 97, "level": 6}}, {"headings_1": {"content": "1,708,958,288", "page": 96, "level": 3}}]], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 2}}, {"headings_1": {"content": "implemented", "page": 97, "level": 6}}], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 INRM \nCanrom primary school Mutunda 44,961,935 Partially institutional greening implemented 4 INRM \nST Bhakita primary school Bweyale \n44,961,935 Partially institutional greening implemented 5 INRM Cluster MR/OQ Bweyale 66,219,296 Partially", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 2}}, {"headings_1": {"content": "implemented", "page": 97, "level": 6}}, [{"headings_0": {"content": "implemented", "page": 97, "level": 2}}, {"headings_1": {"content": "implemented", "page": 97, "level": 6}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 2}}, {"headings_1": {"content": "implemented", "page": 97, "level": 6}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 2}}, {"headings_1": {"content": "implemented", "page": 97, "level": 6}}]], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| Total 379,399,999 ko \nAppendix 18: Inspection of DRDIP specific sub-projects \nNo Program Activity Contract Total Pictorial evidence Audit conclusion inspected or expenditure from Inspections \n1 Integrated Construction Agri farm 120,500,000 Sign post \n\\| Work done was as per Transport of a Valley Uganda \nbills of quantity and Infrastructure dam and \nSolar panel \ndone within the time \nAnd Services pumping \nframe \nsystem \n10000Itr plastic tank \n2 Construction Gulu 56,692,890 Work was done within of a fish University, \nFish pond \nthe time duration and \npond Hoima \nas per the bill of", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Campus", "metadata": {"headings": [{"headings_0": {"content": "Campus", "page": 98, "level": 3}}, {"headings_1": {"content": "implemented", "page": 97, "level": 8}}], "page": 98, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 98, "level": 1}}, {"headings_1": {"content": "Campus", "page": 98, "level": 3}}], "page": 98, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "However, there was no sign post and proper road leading to the fish pond \nNet all-round the fish", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 98, "level": 1}}, {"headings_1": {"content": "Campus", "page": 98, "level": 3}}, [{"headings_0": {"content": "quantity", "page": 98, "level": 1}}, {"headings_1": {"content": "Campus", "page": 98, "level": 3}}]], "page": 98, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pond", "metadata": {"headings": [{"headings_0": {"content": "pond", "page": 98, "level": 8}}, {"headings_1": {"content": "quantity", "page": 98, "level": 1}}], "page": 98, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "App endix 19: \nexpen 5,000 litr", "metadata": {"headings": [{"headings_0": {"content": "pond", "page": 98, "level": 8}}, {"headings_1": {"content": "quantity", "page": 98, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Farmer", "metadata": {"headings": [{"headings_0": {"content": "Farmer", "page": 99, "level": 8}}, {"headings_1": {"content": "pond", "page": 98, "level": 8}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at 25,319 \u201a944 with a stand Water source \nialisati on site Solar panel OKUTA \\\\ocated at \non kikumba post", "metadata": {"headings": [{"headings_0": {"content": "Farmer", "page": 99, "level": 8}}, {"headings_1": {"content": "pond", "page": 98, "level": 8}}, [{"headings_0": {"content": "Farmer", "page": 99, "level": 8}}, {"headings_1": {"content": "pond", "page": 98, "level": 8}}]], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sign", "metadata": {"headings": [{"headings_0": {"content": "sign", "page": 99, "level": 3}}, {"headings_1": {"content": "Farmer", "page": 99, "level": 8}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "subcounty,", "metadata": {"headings": [{"headings_0": {"content": "subcounty,", "page": 99, "level": 1}}, {"headings_1": {"content": "sign", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "buhoomozi", "metadata": {"headings": [{"headings_0": {"content": "buhoomozi", "page": 99, "level": 3}}, {"headings_1": {"content": "subcounty,", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "parish \u201akikoo \nba village- \n5,000 fir tank on a", "metadata": {"headings": [{"headings_0": {"content": "buhoomozi", "page": 99, "level": 3}}, {"headings_1": {"content": "subcounty,", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sand", "metadata": {"headings": [{"headings_0": {"content": "sand", "page": 99, "level": 8}}, {"headings_1": {"content": "buhoomozi", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Constructio", "metadata": {"headings": [{"headings_0": {"content": "Constructio", "page": 99, "level": 3}}, {"headings_1": {"content": "sand", "page": 99, "level": 8}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \nof the 3 n Demonstrati One installed", "metadata": {"headings": [{"headings_0": {"content": "Constructio", "page": 99, "level": 3}}, {"headings_1": {"content": "sand", "page": 99, "level": 8}}, [{"headings_0": {"content": "Constructio", "page": 99, "level": 3}}, {"headings_1": {"content": "sand", "page": 99, "level": 8}}]], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sprinklers", "metadata": {"headings": [{"headings_0": {"content": "sprinklers", "page": 99, "level": 3}}, {"headings_1": {"content": "Constructio", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "site", "metadata": {"headings": [{"headings_0": {"content": "sprinklers", "page": 99, "level": 3}}, {"headings_1": {"content": "Constructio", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functional", "metadata": {"headings": [{"headings_0": {"content": "functional", "page": 99, "level": 3}}, {"headings_1": {"content": "sprinklers", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on \nfully \\\\ocated at", "metadata": {"headings": [{"headings_0": {"content": "functional", "page": 99, "level": 3}}, {"headings_1": {"content": "sprinklers", "page": 99, "level": 3}}, [{"headings_0": {"content": "functional", "page": 99, "level": 3}}, {"headings_1": {"content": "sprinklers", "page": 99, "level": 3}}]], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DiimaHanha", "metadata": {"headings": [{"headings_0": {"content": "DiimaHanha", "page": 99, "level": 3}}, {"headings_1": {"content": "functional", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "hydrant", "metadata": {"headings": [{"headings_0": {"content": "hydrant", "page": 99, "level": 3}}, {"headings_1": {"content": "DiimaHanha", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Village Dim \na Parish,Diima Sign post Subcounty 5000 litre tank", "metadata": {"headings": [{"headings_0": {"content": "hydrant", "page": 99, "level": 3}}, {"headings_1": {"content": "DiimaHanha", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Constructio Sign post", "metadata": {"headings": [{"headings_0": {"content": "Constructio Sign post", "page": 99, "level": 3}}, {"headings_1": {"content": "hydrant", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "control", "metadata": {"headings": [{"headings_0": {"content": "control", "page": 99, "level": 1}}, {"headings_1": {"content": "Constructio Sign post", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n Demonstrati of Deep values on site", "metadata": {"headings": [{"headings_0": {"content": "control", "page": 99, "level": 1}}, {"headings_1": {"content": "Constructio Sign post", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ocated", "metadata": {"headings": [{"headings_0": {"content": "\\ocated", "page": 99, "level": 1}}, {"headings_1": {"content": "control", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at kiryando", "metadata": {"headings": [{"headings_0": {"content": "\\ocated", "page": 99, "level": 1}}, {"headings_1": {"content": "control", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ngo", "metadata": {"headings": [{"headings_0": {"content": "ngo", "page": 99, "level": 1}}, {"headings_1": {"content": "\\ocated", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "subcounty", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 99, "level": 1}}, {"headings_1": {"content": "ngo", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "kikuube", "metadata": {"headings": [{"headings_0": {"content": "kikuube", "page": 99, "level": 3}}, {"headings_1": {"content": "subcounty", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "parish,mase", "metadata": {"headings": [{"headings_0": {"content": "parish,mase", "page": 99, "level": 5}}, {"headings_1": {"content": "kikuube", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mba village \nAppendix 20: Lack of contract implementation plan SN PROCURE Subject of \nProvider/Con Date of CONTRACT SUM REMARKS/DE MENT REF procurement tractor award of \nTAILS OF NUMBER contract AUDIT", "metadata": {"headings": [{"headings_0": {"content": "parish,mase", "page": 99, "level": 5}}, {"headings_1": {"content": "kikuube", "page": 99, "level": 3}}, [{"headings_0": {"content": "parish,mase", "page": 99, "level": 5}}, {"headings_1": {"content": "kikuube", "page": 99, "level": 3}}], [{"headings_0": {"content": "parish,mase", "page": 99, "level": 5}}, {"headings_1": {"content": "kikuube", "page": 99, "level": 3}}], [{"headings_0": {"content": "parish,mase", "page": 99, "level": 5}}, {"headings_1": {"content": "kikuube", "page": 99, "level": 3}}]], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FINDINGS/CO", "metadata": {"headings": [{"headings_0": {"content": "FINDINGS/CO", "page": 100, "level": 1}}, {"headings_1": {"content": "parish,mase", "page": 99, "level": 5}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTROL FAILURES 1 Kiry592/US Construction of one Teb Technical 16-Jan-23 \nMID/WRKS/ gravel road Services & \n1,244,754,243 No contract", "metadata": {"headings": [{"headings_0": {"content": "FINDINGS/CO", "page": 100, "level": 1}}, {"headings_1": {"content": "parish,mase", "page": 99, "level": 5}}, [{"headings_0": {"content": "FINDINGS/CO", "page": 100, "level": 1}}, {"headings_1": {"content": "parish,mase", "page": 99, "level": 5}}]], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 1}}, {"headings_1": {"content": "FINDINGS/CO", "page": 100, "level": 1}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22. (18.168km) Contractors Ltd plan. 2023/00002 Nyakadote-Tecwa- \nLot 1 Kanywamaizi road \n2 Kiry592/US Construction of 50m Pegosa \nMID/WRKS/ box culvert along Engineering \n22- bweyale- Works & \n2023/00002 Nyamusasa road Company Ltd \nLot 2", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 1}}, {"headings_1": {"content": "FINDINGS/CO", "page": 100, "level": 1}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nand low cost sealing \n16-Jan-23 4,248,321,495 No contract", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 1}}, {"headings_1": {"content": "FINDINGS/CO", "page": 100, "level": 1}}, [{"headings_0": {"content": "implementation", "page": 100, "level": 1}}, {"headings_1": {"content": "FINDINGS/CO", "page": 100, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 100, "level": 1}}, {"headings_1": {"content": "FINDINGS/CO", "page": 100, "level": 1}}]], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 8}}, {"headings_1": {"content": "implementation", "page": 100, "level": 1}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 100, "level": 1}}, {"headings_1": {"content": "implementation", "page": 100, "level": 8}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rift valley road \n3 Kiry592/US Construction of TIC \nL \\| \nLokere 16-Jan-23 4,125,091,713 No contract MID/WRKS/ bridge along Alaro- Enterprises Ltd", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 100, "level": 1}}, {"headings_1": {"content": "implementation", "page": 100, "level": 8}}, [{"headings_0": {"content": "plan.", "page": 100, "level": 1}}, {"headings_1": {"content": "implementation", "page": 100, "level": 8}}]], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 8}}, {"headings_1": {"content": "plan.", "page": 100, "level": 1}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22- Ongwalwo Yabweng plan. 2023/00002 road(1.448km), \nLot 3 \nKololo Laboke road", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 8}}, {"headings_1": {"content": "plan.", "page": 100, "level": 1}}, [{"headings_0": {"content": "implementation", "page": 100, "level": 8}}, {"headings_1": {"content": "plan.", "page": 100, "level": 1}}]], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(11.842km),", "metadata": {"headings": [{"headings_0": {"content": "(11.842km),", "page": 100, "level": 8}}, {"headings_1": {"content": "implementation", "page": 100, "level": 8}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Karuma Okwenche- Alero", "metadata": {"headings": [{"headings_0": {"content": "(11.842km),", "page": 100, "level": 8}}, {"headings_1": {"content": "implementation", "page": 100, "level": 8}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "swamp(0.669km)", "metadata": {"headings": [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \n9,618,167,451 \nAppendix 21: Bid issuance before payment of the non-refundable fee \nSN PROCURE Subject of Provider/C Date of CONTRAC REMARKS/ DETAIL MENT REF procurement ontractor award \nT SUM S OF AUDIT NUMBER of FINDINGS/CONTR contract OL FAILURES 1 Kiry592/US Construction of TIC Lokere 16-Jan- 4,125,091, The advert required MID/WRKS/ bridge along Enterprises 23 \n713 bidders to pay non- 22- Alaro-Ongwalwo Ltd \nrefundable fees 2023/00002 Yabweng \nbefore obtaining the Lot 3 road(1.448km), \nbid document Kololo Laboke however the road \nsuccessful bidder was (11.842km), \nissued the bid on Karuma \n28/9/2022 but paid Okwenche-Alero the non-refundable", "metadata": {"headings": [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}, [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}]], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "swamp(0.669k", "metadata": {"headings": [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}], "page": 101, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fee on 08/Oct/2022 m) which is irregular. \nAppendix 22: Physical Inspection of USMID-AF projects \nNo Program Activity Total Pictorial Audit Remarks inspected expenditure evidence from \n1 09-Natural Construction of 50 4,125,546,23 Resources,Env M\\_ Culvert along 8 iroment,Climat the Bweyale \ne Change,Land Nyamusasa Road \nAnd Water and low cost \nsealing of Rift \nValley Road \n2 09-Natural Construction of 1,244,754,24 Resources,Env gravel road( 3 iroment,Climat 18.168km)Nyakad \ne Change,Land ote-Techwa- \nAnd Water Kanywamaizi Road \n3 09-Natural Construction of3 4,868,856,51 Resources,Env bridges along 9 iroment,Climat alaro-ongwalwo \ne Change,Land road in the swamp \nAnd Water", "metadata": {"headings": [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}], [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}], [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}], [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}]], "page": 101, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspections", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 102, "level": 8}}, {"headings_1": {"content": "swamp(0.669k", "page": 101, "level": 1}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At the time of inspection 3/10/2023, Works done as per bills of quantity and with good work man", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 102, "level": 8}}, {"headings_1": {"content": "swamp(0.669k", "page": 101, "level": 1}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ship.", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- maintained within planned duration", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}, [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}]], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Road was wide enough and in good usable condition.", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "At the time of inspection 3 October 2023, work was still on going as per BOQ and at 80%", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- No sign posts", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- maintained within planned duration.", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}, [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}]], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done as per bills of quantity and with good work man ship.", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Bridge was wide enough and in good usable condition.", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 23: Non-functionality of SACCO sub-committees \nVote Name of Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and nam SACCO committee Committee committee Committee Committee Development investment sub e \nservices sub Committee", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Committee", "metadata": {"headings": [{"headings_0": {"content": "Committee", "page": 103, "level": 8}}, {"headings_1": {"content": "ship.", "page": 102, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Was it Isthe Was it Isthe Was it Isthe Was it Is the Was it Is the Was it Isthe Wasit Is the Consti committe Consti committ Consti committ Consti commit Consti commit Consti commi Consti commit tuted \\|e tuted ee tuted ee tuted tee tuted tee tuted ttee tuted tee", "metadata": {"headings": [{"headings_0": {"content": "Committee", "page": 103, "level": 8}}, {"headings_1": {"content": "ship.", "page": 102, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- operatio ? operatio ? operatio ? operati ? operati \\|? operati ? operati (yes/ nal? (yes/ nal? (yes/ nal? (yes/ onal? (yes/ onal? (yes/ onal? (yes/ onal?", "metadata": {"headings": [{"headings_0": {"content": "Committee", "page": 103, "level": 8}}, {"headings_1": {"content": "ship.", "page": 102, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No) (operatio No) (operati No) (operatio No) (operati No) (operati No) (opera No) (operati", "metadata": {"headings": [{"headings_0": {"content": "No) (operatio No) (operati No) (operatio No) (operati No) (operati No) (opera No) (operati", "page": 103, "level": 1}}, {"headings_1": {"content": "Committee", "page": 103, "level": 8}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nal or onal or nal or onal or onal or tional onal or Not Not Not Not Not or Not Not", "metadata": {"headings": [{"headings_0": {"content": "No) (operatio No) (operati No) (operatio No) (operati No) (operati No) (opera No) (operati", "page": 103, "level": 1}}, {"headings_1": {"content": "Committee", "page": 103, "level": 8}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operatio operatio operatio operati operati operati operati", "metadata": {"headings": [{"headings_0": {"content": "operatio operatio operatio operati operati operati operati", "page": 103, "level": 2}}, {"headings_1": {"content": "No) (operatio No) (operati No) (operatio No) (operati No) (operati No) (opera No) (operati", "page": 103, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nal) \\| nal) nal) onal onal) onal) onal) Kiryan Northern- Yes Yes Yes Yes Yes Yes No No No No No No No No dongo kiryandong", "metadata": {"headings": [{"headings_0": {"content": "operatio operatio operatio operati operati operati operati", "page": 103, "level": 2}}, {"headings_1": {"content": "No) (operatio No) (operati No) (operatio No) (operati No) (operati No) (opera No) (operati", "page": 103, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "operatio operatio operatio operati operati operati operati", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o \nKiryan Southern- Yes Yes Yes Yes Yes Yes No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "operatio operatio operatio operati operati operati operati", "page": 103, "level": 2}}, [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "operatio operatio operatio operati operati operati operati", "page": 103, "level": 2}}]], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dongo kiryandong", "metadata": {"headings": [{"headings_0": {"content": "dongo kiryandong", "page": 103, "level": 1}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo kiryandong", "page": 103, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \nKiryan Ward B- Yes Yes Yes Yes Yes Yes No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo kiryandong", "page": 103, "level": 1}}, [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo kiryandong", "page": 103, "level": 1}}]], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dongo kigumba", "metadata": {"headings": [{"headings_0": {"content": "dongo kigumba", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo kigumba", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryan Ward C - Yes Yes Yes Yes Yes Yes No No No No No No No No dongo kigumba", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo kigumba", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryan Kyembera- Yes Yes Yes Yes Yes Yes No No No No No No No No dongo kiryandong", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o \nKiryan Kikuube- Yes Yes Yes Yes Yes Yes No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}, [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}]], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dongo Kiryandong", "metadata": {"headings": [{"headings_0": {"content": "dongo Kiryandong", "page": 103, "level": 1}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo Kiryandong", "page": 103, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oO \nKiryan Central- Yes Yes Yes Yes Yes Yes \\| No No No No No No \\| No No dongo Bweyale", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo Kiryandong", "page": 103, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryan Northern- Yes Yes Yes Yes Yes Yes No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dongo Bweyale", "metadata": {"headings": [{"headings_0": {"content": "dongo Bweyale", "page": 104, "level": 1}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 104, "level": 2}}, {"headings_1": {"content": "dongo Bweyale", "page": 104, "level": 1}}], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryan Kiigya- Yes \\| Yes Yes Yes Yes Yes No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 104, "level": 2}}, {"headings_1": {"content": "dongo Bweyale", "page": 104, "level": 1}}], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dongo Kigumba", "metadata": {"headings": [{"headings_0": {"content": "dongo Kigumba", "page": 104, "level": 1}}, {"headings_1": {"content": "DLG", "page": 104, "level": 2}}], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nKiryan Kigumba 1- Yes Yes Yes Yes Yes Yes No No No No No No No No dongo kigumba \nDLG \nAppendix 24: Transfer of PRF to un-licensed SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO registered under Microfinance Remarks Institutions money lenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "dongo Kigumba", "page": 104, "level": 1}}, {"headings_1": {"content": "DLG", "page": 104, "level": 2}}, [{"headings_0": {"content": "dongo Kigumba", "page": 104, "level": 1}}, {"headings_1": {"content": "DLG", "page": 104, "level": 2}}], [{"headings_0": {"content": "dongo Kigumba", "page": 104, "level": 1}}, {"headings_1": {"content": "DLG", "page": 104, "level": 2}}]], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 105, "level": 4}}, {"headings_1": {"content": "dongo Kigumba", "page": 104, "level": 1}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Kiryandongo NORTHERN-KARUMA PDM No DLG NORTHERN SACCO\n2. Kiryandongo ALERO-NYAMAHASA PDM No DLG ALERO SACCO\n3. Kiryandongo BUHOOMOZI-KIGUMBA PDM No DLG BUHOOMOZI SACCO\n4. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 105, "level": 4}}, {"headings_1": {"content": "dongo Kigumba", "page": 104, "level": 1}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 105, "level": 4}}, {"headings_1": {"content": "dongo Kigumba", "page": 104, "level": 1}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 105, "level": 4}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG OKWECE OKWECE-DIIMA PDM SACCO 9; Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 105, "level": 4}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG DIIMA DIIMA-DIIMA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG NANDA NANDA-MUTUNDA PDM SACCO 7i Kiryandongo KAKWOKWO-MUTUNDA PDM No DLG KAKWOKWO SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiryandongo KIBEKA-KIRYANDONGO PDM No DLG KIBEKA SACCO\n9. Kiryandongo WAIBANGO-MASINDI PORT No DLG WAIBANGO PDM SACCO\n10. Kiryandongo KTTWARA-KIRYANDONGO PDM No DLG KITWARA SACCO\n11. Kiryandongo SOUTHERN-BWEYALE PDM No DLG SOUTHERN SACCO\n12. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG WARD C WARD C-KIGUMBA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. Kiryandongo KADUKU-MASINDI PORT PDM No DLG KADUKU SACCO\n14. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG KIIGYA KIIGYA-KIGUMBA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG WARD B WARD B-KIGUMBA PDM SACCO 16, Kiryandongo SOUTHERN-KARUMA PDM No DLG SOUTHERN SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act \n", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}, [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}]], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. Kiryandongo KYANKENDE-KYANKENDE PDM No DLG KYANKENDE SACCO\n18. Kiryandongo APODORWA-MBOIRA PDM No DLG APODORWA SACCO\n19. Kiryandongo MPUMWE-KIGUMBA PDM No DLG MPUMWE SACCO\n20. Kiryandongo NYAKABALE-MBOIRA PDM No DLG NYAKABALE SACCO\n21. Kiryandongo NYINGA-KICHWABUGINGO No DLG NYINGA PDM SACCO\n22. Kiryandongo NYAMAHASA-NYAMAHASA PDM No DLG NYAMAHASA SACCO\n23. Kiryandongo CHOPELWOR- No DLG CHOPELWOR KICHWABUGINGO PDM SACCO\n24. Kiryandongo KYEMBERA-KIRYANDONGO No DLG KYEMBERA PDM SACCO\n25. Kiryandongo NORTHERN-KIRYANDONGO No DLG NORTHERN PDM SACCO\n26. Kiryandongo NORTHERN-BWEYALE PDM No DLG NORTHERN SACCO\n27. Kiryandongo KAHARA-KYANKENDE PDM No DLG KAHARA SACCO\n28. Kiryandongo KARUNGU-KICHWABUGINGO No DLG KARUNGU PDM SACCO\n29. Kiryandongo KIFURUTA-MBOIRA PDM No DLG KIFURUTA SACCO\n30. Kiryandongo WAKISANYI-MASINDI PORT No DLG WAKISANYI PDM SACCO\n31. Kiryandongo DIIKA-KYANKENDE PDM No DLG DIIKA SACCO\n32. Kiryandongo CENTRAL-BWEYALE PDM No DLG CENTRAL SACCO\n33. Kiryandongo KIMOGORO-MUTUNDA PDM No DLG KIMOGORO SACCO\n34. Kiryandongo LABOKE-NYAMAHASA PDM No DLG LABOKE SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 106, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act \n", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}, [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}]], "page": 106, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "35. Kiryandongo KICHWABUGINGO- No DLG KICHWABUGINGO KICHWABUGINGO PDM SACCO\n36. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG CENTRAL CENTRAL-KARUMA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37. Kiryandongo KITUKUZA-MASINDI PORT PDM No DLG KITUKUZA SACCO\n38. Kiryandongo KIKUUBE-KIRYANDONGO PDM No DLG KIKUUBE SACCO\n39. Kiryandongo KIGUMBA 1-KIGUMBA PDM No DLG KIGUMBA 1 SACCO\n40. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG WARD A WARD A-KIGUMBA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "41. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG MBOIRA MBOIRA-MBOIRA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "42. Kiryandongo PANYADOLI-MUTUNDA PDM No DLG PANYADOLI SACCO\n43. Kiryandongo pom SOUTHERN-KIRYANDONGO No DLG SOUTHERN SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act \nAppendix 25: Registration of Enterprise groups \nSN Vote name Parish Name of Number of PDM How many enterprises How many enterprises not Name SACCO enterprises \nare registered as CBOs \nregistered as CBOs", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}, [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}]], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiryandongo Northern Northern- 14 14 0 DLG parish Kiryandongo\n2. Kiryandongo Southern Southern- 11 11 0 DLG parish Kiryandongo\n3. Kiryandongo Ward B Ward B- LZ 17 \n0 DLG parish kigumba\n4. Kiryandongo Ward C Ward C - 18 18 \n0 DLG parish kigumba\n5. Kiryandongo Kyembera Kyembera- 12 12 0 DLG parish Kiryandongo\n6. Kiryandongo Kikuube Kikuube- 18 15 3 DLG parish Kiryandongo\n7. Kiryandongo Central Central- 15 15 0 DLG parish Bweyale\n8. Kiryandongo Northern Northern- 15 15 0 DLG parish Bweyale\n9. Kiryandongo Kiigya Kiigya- 11 11 0 DLG parish Kigumba \n10 Kiryandongo Kigumba 1 Kigumba 1- 15 15 \n0 DLG parish kigumba \nTotal 146 143 3", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 108, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 26: Transfer of PRF to SACCOs without PRF financing agreement \nSN Vote name Parish Name of SACCO Did the SACCO Chairperson Date funds Date \nRemarks \\|", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Name", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sign PRF financing were received agreement agreement with the AO?", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiryandongo NORTHERN woe \\| Not seen DLG PDM SACCO\n2. Kiryandongo ALERO ALERO-NYAMAHASA Not seen DLG PDM SACCO \n3, Kiryandongo BUHOOMOZI BUHOOMOZI- Not seen DLG KIGUMBA PDM SACCO \n4, Kiryandongo OKWECE OKWECE-DIIMA PDM Not seen DLG SACCO \n5, Kiryandongo DIIMA DIIMA-DIIMA PDM Not seen DLG SACCO\n3. Kiryandongo NANDA NANDA-MUTUNDA Not seen DLG PDM SACCO \nZi Kiryandongo KAKWOKWO KAKWOKWO- Not seen DLG MUTUNDA PDM", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "Name", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "Name", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiryandongo KIBEKA KIBEKA- Not seen DLG KIRYANDONGO PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "Name", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9. Kiryandongo WAIBANGO WAIBANGO-MASINDI Not seen DLG PORT PDM SACCO\n10. Kiryandongo KITWARA KITWARA- Not seen DLG KIRYANDONGO PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Kiryandongo SOUTHERN SOUTHERN-BWEYALE Not seen DLG PDM SACCO\n12. Kiryandongo WARD C WARD C-KIGUMBA Not seen DLG PDM SACCO\n13. Kiryandongo KADUKU KADUKU-MASINDI Not seen DLG PORT PDM SACCO\n14. Kiryandongo KIIGYA KIIGYA-KIGUMBA Not seen DLG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "was", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "signed", "metadata": {"headings": [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12/10/2022 Not seen \nSigned financing 7 10/10/2022 Not seen \nagreement not availed Signed financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 13/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed \n11/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen Signed financing agreement not availed \\| 10/10/2022 Not seen \nSigned financing \\_agreement not availed", "metadata": {"headings": [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}, [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}]], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15. Kiryandongo WARD B WARD B-KIGUMBA Not seen DLG PDM SACCO\n16. Kiryandongo SOUTHERN SOUTHERN-KARUMA Not seen DLG PDM SACCO\n17. Kiryandongo KYANKENDE KYANKENDE- Not seen DLG KYANKENDE PDM", "metadata": {"headings": [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "signed", "page": 109, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "signed", "page": 109, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Kiryandongo APODORWA APODORWA- Not seen DLG MBOIRA PDM SACCO\n19. Kiryandongo MPUMWE MPUMWE-KIGUMBA Not seen DLG PDM SACCO\n20. Kiryandongo NYAKABALE NYAKABALE-MBOIRA Not seen DLG PDM SACCO\n21. Kiryandongo NYINGA NYINGA- Not seen", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "signed", "page": 109, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "signed", "page": 109, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Signed financing", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing \nDLG KICHWABUGINGO agreement not availed PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}, [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}]], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22. Kiryandongo NYAMAHASA NYAMAHASA- Not seen DLG NYAMAHASA PDM", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23. Kiryandongo CHOPELWOR CHOPELWOR- Not seen DLG KICHWABUGINGO PDM SACCO\n24. Kiryandongo KYEMBERA KYEMBERA- Not seen DLG KIRYANDONGO PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25. Kiryandongo NORTHERN NORTHERN- Not seen DLG KIRYANDONGO PDM SACCO\n26. Kiryandongo NORTHERN NORTHERN-BWEYALE Not seen DLG PDM SACCO\n27. Kiryandongo KAHARA KAHARA-KYANKENDE Not seen DLG PDM SACCO\n28. Kiryandongo KARUNGU KARUNGU- Not seen", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}, [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}]], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Signed financing", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG KICHWABUGINGO agreement not availed PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "29. Kiryandongo KIFURUTA KIFURUTA-MBOIRA Not seen DLG PDM SACCO\n30. Kiryandongo WAKISANYI WAKISANYI-MASINDI Not", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "seen", "metadata": {"headings": [{"headings_0": {"content": "seen", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG PORT PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "seen", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "31. Kiryandongo DITKA DIIKA-KYANKENDE Not seen DLG PDM SACCO\n32. Kiryandongo CENTRAL CENTRAL-BWEYALE Not seen DLG PDM SACCO\n33. Kiryandongo KIMOGORO KIMOGORO- Not seen DLG MUTUNDA PDM", "metadata": {"headings": [{"headings_0": {"content": "seen", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "seen", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "34, Kiryandongo LABOKE LABOKE-NYAMAHASA Not seen DLG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "seen", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "35. Kiryandongo KICHWABUGI KICHWABUGINGO- Not seen DLG NGO KICHWABUGINGO \nPDM SACCO\n36. Kiryandongo CENTRAL CENTRAL-KARUMA Not seen DLG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "seen", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10/10/2022 Not seen \nSigned financing agreement not availed \n\\| 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "seen", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Signed financing", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}, [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}]], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Signed financing", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "agreement not availed", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37. Kiryandongo KITUKUZA KITUKUZA-MASINDI Not seen \n10/10/2022 Not seen \nSigned financing \nDLG PORT PDM SACCO \nagreement not availed\n38. Kiryandongo KIKUUBE KIKUUBE- Not seen \n10/10/2022 Not seen \nSigned financing \nDLG KIRYANDONGO PDM agreement not availed", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "39. Kiryandongo KIGUMBA 1 KIGUMBA 1-KIGUMBA Not seen DLG PDM SACCO\n40. Kiryandongo WARD A WARD A-KIGUMBA Not seen DLG PDM SACCO\n41. Kiryandongo MBOIRA MBOIRA-MBOIRA Not seen DLG PDM SACCO\n42. Kiryandongo PANYADOLI PANYADOLI- Not seen DLG MUTUNDA PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "43. Kiryandongo SOUTHERN SOUTHERN- Not seen DLG KIRYANDONGO PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed \\| \nAppendix 27: Failure to carry out Wealth ranking of households SN Vote name \nParish Name \nWas wealth ranking carried out at No. of No. of villages were wealth parish level? \nvillages ranking was carried out", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}, [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}]], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiryandongo DLG Northern parish No N/a N/a", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 112, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2, Kiryandongo DLG Southern parish No N/a N/a", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 112, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kiryandongo DLG Ward B parish\n4. Kiryandongo DLG Ward C parish", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 112, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No N/a N/a No N/a N/a", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 112, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kiryandongo DLG Kyembera parish No N/a N/a\n6. Kiryandongo DLG Kikuube parish No N/a N/a \\|\n7. Kiryandongo DLG Central parish No N/a N/a\n8. Kiryandongo DLG Northern parish No N/a N/a\n9. Kiryandongo DLG Kiigya parish No N/a N/a\n10. Kiryandongo DLG Kigumba 1 parish \nNo N/a N/a Total N/a N/a", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 112, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN. Name of HLG", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 113, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name of PDM SACCO Inconsistent Flagship Expected PRF", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 113, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 113, "level": 1}}, {"headings_1": {"content": "Parish", "page": 113, "level": 2}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX.)", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 113, "level": 1}}, {"headings_1": {"content": "projects", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Kiryandongo DLG Northern parish Northern-Kiryandongo Maize, beans,poutry, Goat 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 113, "level": 1}}, {"headings_1": {"content": "projects", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 113, "level": 1}}, {"headings_1": {"content": "projects", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "(UGX.)", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "(UGX.)", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kiryandongo DLG", "metadata": {"headings": [{"headings_0": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "(UGX.)", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Ward B-kigumba Beans, tomatoes, cassava, poultr 7 100,000,000 Ward B parish", "metadata": {"headings": [{"headings_0": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "(UGX.)", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y,Gnuts,Oninon", "metadata": {"headings": [{"headings_0": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}, {"headings_1": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4, Kiryandongo DLG Ward C parish Ward C -kigumba Gnuts, poutry,cabbage,tomatoe 100,000,000 s,oninons", "metadata": {"headings": [{"headings_0": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}, {"headings_1": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kiryandongo DLG Kyembera parish Kyembera-Kiryandongo Piggery,maize,Goat,soyabean,s 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}, {"headings_1": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "unflower", "metadata": {"headings": [{"headings_0": {"content": "unflower", "page": 113, "level": 8}}, {"headings_1": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "unflower", "page": 113, "level": 8}}, {"headings_1": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiryandongo DLG Kikuube parish \\_ Kikuube-Kiryandongo Piggery,maize,Goat,soyabean,s 100,000,000 unflower\n7. Kiryandongo DLG Central parish Central-Bweyale Maize,beans,poutry, Fish and 100,000,000 oil palm buying\n8. Kiryandongo DLG Northern parish Northern-Bweyale Poutry,maize,Beans 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "unflower", "page": 113, "level": 8}}, {"headings_1": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "unflower", "page": 113, "level": 8}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10. Kiryandongo DLG Kigumba 1 parish Kigumba 1-kigumba Beans,Maize,G/nuts,poutry 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "unflower", "page": 113, "level": 8}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "unflower", "page": 113, "level": 8}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201alomatoes", "metadata": {"headings": [{"headings_0": {"content": "\u201alomatoes", "page": 113, "level": 1}}, {"headings_1": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 29: Households that did not implement items from the priority list \nParish Name of List of flagship \nAre the flagship How many \nNumber How many of the How many of the Name SACCO \nprojects per SACCO projects consistent enterprises are of PDM enterprises are farming \nwith the priority implementing enterprise farming \nenterprises are commodities flagship projects \\|s enterprises from the priority selected by the LG? \ncommodity list \nNorthern Northern- Maize,beans,poutry, Goat No 8 14 8 8 parish", "metadata": {"headings": [{"headings_0": {"content": "\u201alomatoes", "page": 113, "level": 1}}, {"headings_1": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}, [{"headings_0": {"content": "\u201alomatoes", "page": 113, "level": 1}}, {"headings_1": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}], [{"headings_0": {"content": "\u201alomatoes", "page": 113, "level": 1}}, {"headings_1": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}]], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "\u201alomatoes", "page": 113, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Southern Southern- Poutry,maize,soyabean No 6 da. 6 6", "metadata": {"headings": [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "\u201alomatoes", "page": 113, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parish", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 114, "level": 1}}, {"headings_1": {"content": "Kiryandongo", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ward B Ward B- Beans,tomatoes,cassava,p No parish kigumba oultry,Gnuts,Oninon \nWard C Ward C - Gnuts,poutry,cabbage,to No parish kigumba matoes,oninons \n2 17 2 2 6 18 6 6 \nKyembera Kyembera- Piggery,maize,Goat,soyab No 5 12 5 5 parish Kiryandongo ean,sunflower \nKikuube Kikuube- Piggery,maize,Goat,soyab No 5 18 5 5 parish Kiryandongo ean,sunflower \nCentral Central- Maize,beans,poutry, Fish No 10 15 10 10 parish Bweyale and oil palm buying \nNorthern Northern- Poutry,maize,Beans No 8 15 8 8", "metadata": {"headings": [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}, [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}]], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parish", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 114, "level": 1}}, {"headings_1": {"content": "Kiryandongo", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bweyale \nKiigya Kiigya- Maize, Poutry, Beans No 3 11 11 3", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 114, "level": 1}}, {"headings_1": {"content": "Kiryandongo", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parish", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kigumba", "metadata": {"headings": [{"headings_0": {"content": "Kigumba", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kigumba 1 Kigumba 1- Beans,Maize,G/nuts,poutr No parish kigumba y \u201aTomatoes \n6 15 6 6 \nTotal 59 146 67 59 \nAppendix 22; Enterprise group members that accessed Loans \nSN Parish Name Name of Name of PRF Was the \nDate loan Loan Amount Were the loan Were they vetted SACCO beneficiary beneficiary was \nbeneficiaries \nby a village meeting", "metadata": {"headings": [{"headings_0": {"content": "Kigumba", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}, [{"headings_0": {"content": "Kigumba", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], [{"headings_0": {"content": "Kigumba", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], [{"headings_0": {"content": "Kigumba", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}]], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "from the obtained", "metadata": {"headings": [{"headings_0": {"content": "from the obtained", "page": 115, "level": 8}}, {"headings_1": {"content": "Kigumba", "page": 114, "level": 1}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "selected through convened by the approved PDM \nthe PDMIS \nenterprise groups", "metadata": {"headings": [{"headings_0": {"content": "from the obtained", "page": 115, "level": 8}}, {"headings_1": {"content": "Kigumba", "page": 114, "level": 1}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 115, "level": 1}}, {"headings_1": {"content": "from the obtained", "page": 115, "level": 8}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Kiryandongo Northern Northern- Yes n/a 1,000,000 Yes Yes DLG parish Kiryandongo\n2. Kiryandongo Southern Southern- Yes n/a 1,000,000 Yes Yes DLG parish Kiryandongo\n3. Kiryandongo Ward B Ward B-kigumba Yes n/a 500,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 115, "level": 1}}, {"headings_1": {"content": "from the obtained", "page": 115, "level": 8}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 115, "level": 1}}, {"headings_1": {"content": "from the obtained", "page": 115, "level": 8}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 115, "level": 1}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "parish", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 115, "level": 1}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 115, "level": 1}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kiryandongo Ward C Ward C - Yes n/a 1,000,000 Yes Yes DLG parish kigumba\n5. Kiryandongo Kyembera Kyembera- Yes n/a 800,000 No Yes DLG parish Kiryandongo\n6. Kiryandongo Kikuube Kikuube- DLG parish Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 115, "level": 1}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \nYes n/a 800,000 No Yes \nFr Kiryandongo Central parish Central-Bweyale Yes n/a 1,000,000 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 115, "level": 1}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}, [{"headings_0": {"content": "parish", "page": 115, "level": 1}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}]], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "parish", "page": 115, "level": 1}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8; Kiryandongo Northern Northern- Yes n/a 800,000 No \"Yes DLG \\_\\|\\_parish Bweyale \n9; Kiryandongo Kiigya parish Kiigya- Kigumba Yes n/a 1,000,000 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "parish", "page": 115, "level": 1}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10. Kiryandongo Kigumba 1 Kigumba 1- Yes n/a 835,000 No Yes \nDLG parish kigumba \n\\|", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,735,000 \nAppendix 30: Failure to obtain an insurance policy \nSN. Vote name Parish Name of Name of Enterprise Name SACCO PRF group beneficiar \ny \nLoan Amount \\| If the loan is fora", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}, [{"headings_0": {"content": "Total", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], [{"headings_0": {"content": "Total", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], [{"headings_0": {"content": "Total", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}]], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remark", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "farming operation, did the borrower obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiryandongo Northern Northern- Asiimwe mukonogumu 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not registered under the DLG parish Kiryandongo glads Piggery \nUganda agriculture scheme", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kiryandongo Southern Southern- Kabajungu Bull fattening 1,000,000 No \nNot registered under the DLG parish Kiryandongo Epheranci \nUganda agriculture scheme\n3. Kiryandongo Ward B Ward B- Ngabeloki Salama cassava 1,000,000 \\| No \nNot registered under the DLG parish kigumba Louis\n4. Kiryandongo Ward C Ward C - Zinabu Twagalane DLG parish kigumba Nakayenza oninons\n5. Kiryandongo Kyembera Kyembera- Mugisha Piggery DLG parish Kiryandongo Janat", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Uganda agriculture scheme", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 116, "level": 3}}, {"headings_1": {"content": "Remark", "page": 116, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not registered under the Uganda agriculture scheme 500,000 No \nNot registered under the Uganda agriculture scheme", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 116, "level": 3}}, {"headings_1": {"content": "Remark", "page": 116, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiryandongo Kikuube Kikuube- Nyogeza Beans growing 1,000,000 No \nNot registered under the DLG parish Kiryandongo samsom \nUganda agriculture scheme\n7. Kiryandongo Central Central- Agnes kroilere rearing 1,000,000 No \nNot registered under the DLG parish Bweyale Katusabe \nUganda agriculture scheme\n8. Kiryandongo Northern Northern- Amadurabo Maize growing 1,000,000 No \nNot registered under the DLG parish Bweyale Joseph\n9. Kiryandongo Kiigya Kiigya- Kyomuhend Poutlry DLG parish Kigumba o Olivia Enterprise\n10. Kiryandongo Kigumba 1 Kigumba 1- Akello Maize group DLG parish kigumba Bicentina", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 116, "level": 3}}, {"headings_1": {"content": "Remark", "page": 116, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Uganda agriculture scheme 1,000,000 No \nNot registered under the Uganda agriculture scheme 1,000,000 No \nNot registered under the Uganda agriculture scheme \nAppendix 31: Irregularities in project implementation \nSN. Parish Name Name of SACCO Name of Loan Loan Amount as Project funded Photos", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 116, "level": 3}}, {"headings_1": {"content": "Remark", "page": 116, "level": 2}}, [{"headings_0": {"content": "1,000,000 No", "page": 116, "level": 3}}, {"headings_1": {"content": "Remark", "page": 116, "level": 2}}]], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 117, "level": 1}}, {"headings_1": {"content": "1,000,000 No", "page": 116, "level": 3}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PRF Amount as per household", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 117, "level": 1}}, {"headings_1": {"content": "1,000,000 No", "page": 116, "level": 3}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remark", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 117, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "beneficiary per SACCO evidence", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 117, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "records", "metadata": {"headings": [{"headings_0": {"content": "records", "page": 117, "level": 8}}, {"headings_1": {"content": "Remark", "page": 117, "level": 2}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 117, "level": 1}}, {"headings_1": {"content": "records", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 117, "level": 1}}, {"headings_1": {"content": "records", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kikuube Parish New life nsamba poultry Kabonesa 1,000,000 1,000,000 Poultry \nPoultry were seen", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 117, "level": 1}}, {"headings_1": {"content": "records", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "immaculate", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kyembera Parish Kalangala Piggery Atim florence 1,000,000 1,000,000 Piggery \n4Pigs seen on the enterprise grp\\_ round\n3. Central ward 1 Fish and palm oil Lagik Agness 1,000,000 enterprise grp", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1,000,000 Fish and palm oil \nSelling of fish and palm oil \nSeen the project on ground \nA. Central ward 2 Bed ki gum broliers Galimaka 1,000,000 1,000,000 Poultry keeping \nNo activity on the entreprise group, Rajab Broilers ground", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Northern ward Together Maize Lochoru 1000,000 1000,000 Maize \nMaize Garden seen enetrprise grp Emmanuel,\n6. Kigumanba ward United we stand Abiti Bosco 1000,000 1000,000 Maize \nMaize Garden seen b \n2; Ward c pdm kazi ni kazi enterprise Mary Tutu 1000,000 1000,000 Poultry \nSeen ducks, goats sacco group \non the ground", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kigumba I parish Youth alive griund nuts Moses 1000,000 1000,000 Grounds nuts \nGround nuts", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kyagire", "metadata": {"headings": [{"headings_0": {"content": "Kyagire", "page": 117, "level": 1}}, {"headings_1": {"content": "immaculate", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "garden seen 4 9, Ward B pdm Tweyambe Passion Richard 1,000,000 1,000,000 Passion fruits \nPassion fruit \nSacco fruits enterprise group Businge. \ngarden seen", "metadata": {"headings": [{"headings_0": {"content": "Kyagire", "page": 117, "level": 1}}, {"headings_1": {"content": "immaculate", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Norther parish Ribying local goats Amona kiryandongo keeping Monica", "metadata": {"headings": [{"headings_0": {"content": "Kyagire", "page": 117, "level": 1}}, {"headings_1": {"content": "immaculate", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1,000,000 1,000,000 Pigs rearing \n3 pigs seen on the ground \nTotal 8,735,000 8,735,000 \n10", "metadata": {"headings": [{"headings_0": {"content": "Kyagire", "page": 117, "level": 1}}, {"headings_1": {"content": "immaculate", "page": 117, "level": 8}}, [{"headings_0": {"content": "Kyagire", "page": 117, "level": 1}}, {"headings_1": {"content": "immaculate", "page": 117, "level": 8}}]], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kisoro District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kisoro District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..ea33b4c9537372c96ca6f90ba2c1775d2220b7f0 --- /dev/null +++ b/reports/chunks/Kisoro District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KISORO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTable of Contents \nPage", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ta", "metadata": {"headings": [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii EEE EEE \nVa a iii EEE TEE \ncesar \n1 EEE EEE EEE TITTEN \nBASIS FOR OPINION \n\\{ nassnasescrnmenmnannenananeunnanen name unnanannnennnnnnne en nemnnnennmenn ernennen sist \nKEY AUDIT MATTERS \nfi amount nn ananannananamnnann nun nn una an nennen \n1.0 Implementation of the Approved Budget ..........uuunenseeneenennnnnnnnnennnennnnnnnnenennannnnennnnnen 1 2.0 Management of the Government Salary Payroll ...........n0sssoreensennennenenenenensnnennnne 8 \nEIRHASTE OF BITTER an 12 neun \nEEE \n3.0 \nChange in Accounting Treatment for Non-current Assets... 13 \nTIERE \n12 ee REE Ree ORE ERE \n4.0 Implementation of Key Government Grants/PrograMMe .........ccccccecccceceeees \n12 estes \n4.1 District Rural Water Supply and Sanitation Conditional Grant... 12 \n4.2 Implementation Of UGIFT \n18 occ ccceccscsssesescsesesesescsesesescscescsssesvessseseseseeececstecsvevevevavasuaeaveves \n4.3 Education Development Grant...........cccccccsssesesestessesesessssesnesesssssecssscececsesessusecscscnestststecsensey 22 \n44 Micro Scale Irigation \n23 assis saxusns caversaweass tassaiadasnncrannnennnenansnnnaananeansnasnannesnnamacventineansnnaseneumessinntanses \nBee SOC 25 a cence \nGliese eee 27 eee ieee \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........:ccccccccsssssseeeee. 27 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........:00ceeeees 28 \nOTHER REPORTING RESPORSIBILTTIES \n29 vun nenne \nREPORT ON THE AUDIT OF COMPLIANCE WITHLEGISLATION \n29 \u201eune \n50 Implementation Of the Parish Development M\u00f6del.....nneeenmnenunnen nen 29", "metadata": {"headings": [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 eee ERT oREeceR nme En \nList of Acronyms Baer: \nHuman Capital Management System \nInternational Organization of Supreme Audit Institutions \u2014\\_\\| Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}]], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs Audit", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authori Lower Local Governments \nLR Local Revenue \nMoES Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development Ministry of Local Government \nINAA National Audit Act \nProgram Budgeting System \nPublic Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets \nUganda Consolidated Fund \nUCLA \nUganda Consumer and Lender\u2019s Association \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs Audit", "page": 3, "level": 5}}], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_\\| ee PURE Uganda RosdsiAuthonty: ee ign Lee Use ee \nUSMID \nUganda Support to Municipal infrastructure Development \n= FINANCIAL REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs Audit", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], "page": 4, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON THE \nSTATEMENTS OF KISORO DISTRICT LOCAL FOR THE YEAR ENDED 30\"! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kisoro 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 Kisoro 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": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kisoro 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. \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 Kisoro 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 the 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.56,621,250,935 out of which UGX.53,725,001,687 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ss Details Budget Warrants % funding N UGX UGX \n1 Recurrent (Wage) 36,131,454,098 36,131,454,096 \n2 Recurrent (Non-wage) 14,230,913,726 12,561,707,091 \n3 Development \\| 6,258,883,111 5,031,840,500", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 56,621,250,935 53,725,001,687 \nOut of the total warrants of UGX 53,725,001,687 I reviewed the utilisation of warrants worth UGX 43,570,721,367 (81%) as summarised in the table below \nSn Details Actual Cumulative Cumulative I \nexpenditure Actual %age out of UGX) expenditure total warrants 1 Wage expenditure \n36,131,454,098 36,131,454,098 \nda a Pension and Gratuity", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,897,513,591 40,028,967,689", "metadata": {"headings": [{"headings_0": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}, {"headings_1": {"content": "| Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Theme area-PDM expenditure 58,032,849 40,087,000,538 audited \n3 Focus area-Education grant - 509,069,693 40,596,070,231", "metadata": {"headings": [{"headings_0": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}, {"headings_1": {"content": "| Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00ae Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}, {"headings_1": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Focus area-UGIFT 905,700,000 41,501,770,231 77", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}, {"headings_1": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Focus area-Water development 717,232,441 42,219,002,672 \n79 rant \n7 Focus area-Irrigation scheme 253,000,000 42,472,002,672 79 8 Outputs/activities under budget 622,773,000 42,725,002,672 \n80 performance review (URF Road \nmaintenance funds), \n9 DDEG 475,945,695 43,347,775,672 81 Total of the expenditure 43,570,721,367 \nNo Observation Recommendation. -\\|.. 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the entity was supposed to collect Local I \nadvised the revenue to the tune of UGX.693,118,000 however; by the end of the year Accounting \nOfficer only UGX.446,723,605 had been collected representing 64.5% performance to sensitise the as shown in the table below and detailed in Appendix 1 \nstakeholders to respond to the Approved Actual Variance \nchallenges of COVID", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}, [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Collections", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 6, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax 252,466,000 \\| \n19 and ensure that 347,871,331 -95,405,331 subsequently all the Revenues \nbudgeted revenue is Non-Tax 440,652,000 98,852,274 \n341,799,726 adequately collected Revenues \nPi er and property Revenue 246,394,395 valuations Source: Statement of revenues collected during the year \nconducted. \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nNo \nActivity Purpose of the Budget un-implemented Amount activities \n1 Transfer to other\\|LLG operations \\|LLG operations \n11,845,813 Government units \nMonitoring of LLGs Dep of LLGs \n35,162,214 LLGs \n3 Donations Political Political Pledges 141,811,233 Pledges \n4 Workshops and Workshops and Workshops and 57,575,135 seminars andseminars andseminars and Travel \nTravel inland Travel inland \\|inland \n246,394,395", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the underperformance to the after effects \nof COVID 19. \n1.2 Performance of GOU warrants (transfers from treasu and \ntransfers from other government units \nI advised the The entity had an approved revised budget of UGX.55,928,132,935 from Accounting Officer the various programmes out of which UGX.53,278,278,082 was warranted to ensure that the resulting in a shortfall of UGX.2,649,854,853 representing 95% affected activities performance. \nare rolled over to the next budget for The performance of warrants from each of the programmes from which the implementation and entity was allocated funds is shown in the table below; \nprioritised for implementation. Programme Revised Warrants Variance \nApproved (UGX) (UGX) \nBudget (UGX) \nObservation: : -~-- \nRecommendation --- - -\\| \nSUSTAINABLE 9,200,000 7,200,000 2,000,000 URBANISATION \nAND HOUSING \nDIGITAL 58,032,849 58,032,849 100 TRANSFORMATION \nHUMAN CAPITAL 38,550,680,263 37,079,890,4 1,470,789,8 DEVELOPMENT 46 17 \nPUBLIC SECTOR 59,000,000 47,618,434 11,381,566 81 TRANSFORMATION \nCOMMUNITY 797,283,356 369,493,555 427,789,801 46 MOBILIZATION \nAND MINDSET CHANGE \nGOVERNANCE AND 10,076,683,733 9,632,921,11 443,762,618 SECURITY \n5 \nDEVELOPMENT 1,038,421,119 986,916,493 51,504,626 95 PLAN \nIMPLEMENTATION \n55,928,132,9 53,278,278, 2,649,854, 95 35 082 853 \nSource: IFMS Detailed Budget Analysis (Development &Recurrent) Reports \nThe UGX.2,649,854,853 that was not warranted was meant for activities which were either partially or not implemented at all as indicated in appendix 2. \nThe Accounting Officer attributed this to general budget cuts by the Government and explained that the activities that remained incomplete due to the shortfalls were rolled over to the subsequent financial year. Utilization of Warrants \nOut of the total warrants of UGX.53,725,001,687 availed during the year, I advised \nthe \nUGX.51,803,365,687 was utilized by the entity resulting in under-utilized Accounting Officer warrants of UGX.1,921,636,000 representing utilization of 97% as shown in to ensure that all the table below; \naffected activities \n\\| Programme Warrants Utilisation Variance (UGX) %age are rolled over and (UGX) of the \nperfor funds followed up warrants \nmance for re-voting by MoFPED in the AGRO- 2,019,931,465 1,935,140,474 subsequent financial INDUSTRIALIZATION \n84,790,991 96 year. \nTOURISM 8,000,000 8,000,000 DEVELOPMENT \n0 \n100 \nNATURAL 2,159,476,809 2,119,512,430 \nRESOURCES, \nENVIRONMENT, \nCLIMATE CHANGE, 39,964,379 98 PRIVATE SECTOR 72,082,341 65,906,522 \nDEVELOPMENT \nObservation -- Recommendation.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- --- - \nDEVELOPMENT PLAN 986,916,493 986,916,493 \nIMPLEMENTATION \nTotal 53,725,001,6 51,803,365, \n87 687 1,921,636,000 Source: IFMS Detailed Budget Analysis (Development &Recurrent) Reports", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 8, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The UGX.1,921,636,000 that was not utilised was meant for activities which were either partially or not implemented at all as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 8, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programme Amount not Activities Purpose and utilized not impact of the /partially unimplemented impleme activity \nnted \nAGRO- General Staff recruitment INDUSTRIALIZAT \nStaff \nnot done and this ION Salaries affects productivity of existing staff 84,790,991 \n2 NATURAL \nGeneral Staff recruitment RESOURCES, \nStaff \nnot done and this ENVIRONMENT, Salaries affects productivity CLIMATE of existing staff CHANGE, \n39,964,379 \nPRIVATE SECTOR \nGeneral Staff recruitment DEVELOPMENT \nStaff \nnot done and this Salaries affects productivity 6,175,819 of existing staff 4 INTEGRATED \nGeneral Staff recruitment TRANSPORT \nStaff \nnot done and this INFRASTRUCTUR Salaries affects productivity E AND SERVICE 113,652,888 \nof existing staff HUMAN CAPITAL \nGeneral Staff recruitment DEVELOPMENT \nStaff \nnot done and this Salaries affects productivity and Non- of existing staff Residential \nBuildings - \n695,596,171 Acquisition \n6 GOVERNANCE General Delayed AND SECURITY staff processing of salaries pension and and gratuity to the Pension retired staff hence and affecting their 981,455,481 Gratuity livelihood. \nTotal \n1,921,636,000 \nThe Accounting Officer explained that the underutilisation was majorly due to late releases by central Government. Late releases affected recruitments \n\\| No \\_\\| Observation \nRecommendation \n1.4 Lack of appropriate performance indicators and targets in the \n- work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 \nstates that the work plan of a vote shall indicate the key performance \nindicators to be used to gauge the out-puts. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 5 outputs with a total of 21 activities. I noted that the five (5) outputs with 21 activities had clear performance indicators and targets as summarized in the table below and detailed in appendix 3.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 8, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing performance indicators and targets \nCategory of \nNo of No. of No of Expenditure \noutputs activiti Activitie activitie Amount (UGX) \nes in\\|s with s \nthe clear without \noutput perform clear \ns ance perform \nindicato ance \nrs and indicato \ntargets rs and \ntargets \n2 BER BL ER en \noutputs \nTal 5] 2 2 o 4,245,201,000 100 \n1.5 Implementation of outputs \nI advised the I assessed the implementation of five (5) outputs with 21 activities worth Accounting Officer UGX.4,245,201,000 and noted that; \nto ensure that all outputs not fully \u00b0 Two (2) outputs with ten (10) activities and expenditure of completed are given UGX.3,189,156,000 were fully implemented. \npriority and completed in the e Three (3) outputs with eleven (11) activities with expenditure of financial \nyear UGX.1,056,045,000 were partially implemented. \n2023/204. \nTable showing performance indicators and targets \nCategory No. of No of No. of No of No. of Expenditure of output activities Activitie activiti activiti Amount (Bn) outputs s in the \\|s fully es es not \nassess outputs impleme partiall imple \nnted y mente \nimplem \nented \n1.6 \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: \n1.6.1 Service Delivery under URF and DDEG \nI sampled six (6) activities with a total expenditure of UGX 273,119,192. Below are my findings. \nActivity Total Pictorial evidence Summary Audit Manage details expenditure \nof findings conclusion ment (UGX\u2019000) (Time, Respons Quality, \ne \nQuantity, Cost and \nFunctionali \n\"30,640,000 \\| \n\u2019 \n\u2019 \nMechanised activities implemente ent Maintenanc implemented d appreciat e \nof Ruko , ed their \u2014 \nNyarubuye \nperforma", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 9, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Maziba \nnce and (7.7KMs) \npromised to do", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "better \nRoutine 21,930,000 Planned Fully Managem \u2019 \nt \n; \nMechanised activities implemente ent Maintenanc ; i implemented d appreciat e of Ber ed their un \nNyarusiza \u2014 ee performa \u2018 \nRurembwe nce and", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- : promised i", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "chanika(10 \\| to do \\| KMS better Routine 18,009,000 F: vr Road side Engaging Managem 7 \u2019 Mechanised bush and road gangs ent Maintenanc trench is appreciat e of clearing is necessary. ed their Kamonyi - required. performa Buhayo - nce and Nyakinama promised to do building ae i DDEG Completion 48,348,700 of two class also in use. The two Fully Managem SEEN classrooms completed ent room block rg Ne were appreciat at Mabungo completed ed their P/S and are performa functional nce and promised to do better Completion 49,191,492 CAREER ce Classrooms Fully Managem ; of four class + were completed ent room block IR completed appreciat at and are ed their Rwaramba \\| functional performa P/S \\| nce and promised to do better P\\| tf ereaisasz\\} CT I advised Accounting Officer to budget and plan for road gangs to ensure that the roads worked are properly maintained. 1.6.2 Service Delivery under Focus Areas I sampled seventeen (17) out of twenty nine (29) activities in Four (4) focus areas with a total expenditure of UGX. 2,308,563,158 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. SN Focus Area Key Observation Education I noted that; en D ent m e One (1) Projects/programs worth UGX.8,968,000 (Supply of Twin Desks to Various Primary Schools) was not monitored by the Local Government. Seven (7) Projects/programs worth UGX.406,720,598 were monitored during the Project/program cycle and commissioned by the Resident District commissioner. Micro Scale Out of the total program receipts of Implication e Failure to carry out monitoring of et j quality quality issues n cause issu This affects service delivery. The Irrigation UGX.255,515,121 UGX.235,105,900 un-spent balance of (92%) was utilized by the entity at UGX.13,627,534 was due to the time of audit resulting into absence of an interested bidder for unspent balance of UGX.20,409,211 procurement of soil moisture ~ 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. Accordingly, 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.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kisoro District had a wage budget of UGX.36,131,454,098, out of which UGX.35,157,757,942 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nObservation \nRecommendation \nNO \n2.1 Utilization of the Wage Budget \nI advised the Accounting The District had an approved wage budget of UGX. 31,883,539,060 Officer to engage the and obtained supplementary funding of UGX. 4,247,915,038 MoFPED to always resulting into a revised wage budget of UGX. 36,131,454,098 which release funds in time to was all warranted. \nallow the District to utilise them for the Out of the total warrants of UGX.36,131,454,098, planned activities. UGX.35,157,757,942 was utilized by the entity resulting in un-utilized \nwarrants of UGX.973,696,154 representing utilization of 97% as \nsummarized in the table below and detailed in Appendix 4 \nApprov Revised Unspent ed Budget Balance Budget UGX. UGX. UGX. UGX. UGX. UGX. \n31,883,5 4,247,9 36,131,4 36,131, 35,157, 973,696, 39,060 15,038 54,098 ae 09 pu 94 154 \nFrom the analysis, I noted that; \ne The supplementary funding of UGX. 973,696,154 was not utilised. \nThe Accounting Officer attributed this to late release of funds. \n2.2 Validation of employees on the enti ayroll \nI advised the Accounting The District had 2513 employees on the IPPS payroll of which 2340 Officer to undertake the (93%) were fully validated, 104(4.2%) partially verified, 22(0.9%) following;", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 12, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "relevant documents \nDistrict payroll so as to promptly remove c) A total of 22 (0.9%) employees on the payroll appeared for \nsuch employees and validation but did not satisfy the requirements of the validation \navoid continued loss exercise, hence were not verified. \nto government. Besides, the cases in d) A total of 47(1.9%) employees on the payroll did not appear for \nquestion should be the validation and were categorised as follows; \nfollowed up with a view of recovery. i. 8 employees who did not appear for the headcount were \nLiaise with the accounted for by the Accounting Officer as being away for \nMinistry of Public genuine reasons which included official leave, sick leave and \nService to make did not about the validadtion exercise. \narrangements to ii. 39 employees were confirmed to have exited the District due \nvalidate any staff to: death, dismissal, abscondment, retirement, transfer of who have been service, and those who are known to the Accounting Officer \ngenuinely accounted but failed to appear for validation without justification. \nfor by the Accounting Officer. \n27 individuals whose names were not on the District's payroll by e Initiate a process of June 2023, appeared for the validation exercise. These \ndeleting these names individuals were included on the validated payroll, upon \non the payroll. For confirmation by the Accounting Officer regarding their status. \nstaff on transfer of \nservice, \nthe The Accounting Officer explained that these employees were \nAccounting Officer new staff who had not yet accessed the payroll. \nshould initiate a \nprocess of transfer of salary payment to their new duty stations. \ne I advised the \nAccounting Officer to always liaise with the relevant stakeholders \nto ensure prompt updates of the payroll going forward. A follow-up of the affected staff should \nimmediately be made by management so as to have them \n\\| access the payroll. 2.3 Inconsistencies in Employee Details \nI advised the Accounting A total of 374 employees on the payroll had inconsistencies in their Officer to engage the dates of birth, captured in the payroll and data captured by NIRA on \naffected staff and ensure the National IDs. The information is critical in the identification of an that employee records individual. \nare duly updated and to the attention", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 13, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the payroll including planning, budgeting and payments for the following actions; \nperiod of four years (2019/2020-2022/2023). \nEnsure, overpaid amounts \nare I noted that; \nrecovered from a) 1280 employee records were captured on wrong scale/notches \nbeneficiaries, while leading to an over computation of UGX.23,681,680 and under \nunderpayments and computation of UGX. 50,831,410 \nloan repayments should be budgeted b) A total of 8 employees were not paid salary amounting to \nfor and paid. UGX.21,757,688 in the period under review leading to arrears. \nEnsure timely reconciliation of the c) Over-remittance of UGX.116,876,029 and under-remittance of amounts before UGX 81,166,109 of statutory deductions were made by the \neffecting payments. entity during the period. \nIn addition, the amounts \nover d) Over-remittance of UGX.161,700,188 and under-remittance of \nremitted should be UGX.131,018,908 of non-statutory deductions were made by the \nfollowed up with a entity during the period. \nview of recovery. Should put in place The Accounting Officer explained that a mechanism had been put in \ncontrols to ensure place to ensure correct deduction and remittance of the non- \nthat non-statutory statutory deductions, a reconciliation will be done subsequently for \ndeductions are recovery and payment of underpayments respectively. Further these \nalways accurately underpayments and overpayments were caused by wrong and computed \nand double coding of people who had either retired or died but not \npromptly paid as per deleted on payroll respectively. \nthe payroll register. Besides, the amounts over remitted should be followed up with a view of recovery. \n2.5 Delayed deletion of employees from the payroll \nI advised the Accounting I noted that UGX. 12,788,637 was paid to 7staff who had either Officer to initiate a been retired, transferred, absconded or died. These resulted into process of deleting these financial loss to government. \nnames from the payroll.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 14, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that for this was due to different dates of birth from those in the IPPS system and delayed processing of administrator rights for those who died. 2.6 Review of the Entity Staff Establishment I advised the Accounting During the audit, I undertook procedures to review the completeness Officer to continue and relevancy of the entity establishment and noted that; engaging the Ministry of i. Out of 151 approved positions on traditional staff Public Service and establishment, a total of 116 positions were filled leaving a MoFPED to have these gap of 35 vacant positions. positions filled and engage relevant ii. The entity did not have an approved and costed staff stakeholders to develop establishment for primary, secondary and\\_ tertiary and implement a costed institutions in the district approved structure. staff structure for the District. The Accounting Officer explained that this was due to inadequate Wage bill that hinders recruitment of staff to EMPHASIS OF MATTER an aes me - Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. OTHER MATTER In addition to the matter raised above, I consider it", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 14, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}], "page": 15, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant (DRWSSCG) 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 \nSN Category Activity Planned quantity...... Actual .\\| \n\u201e\\| \nquantity \n\\# Rural Water and Supply and Installation of \n10 Sanitation Sub-Grant communal rain water harvesting \n(traditional \ntanks \ncomponent) \nInstitutional rain Water harvesting \ntanks \nRehabilitation of water gravity", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}]], "page": 15, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2", "metadata": {"headings": [{"headings_0": {"content": "| 2", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "flow schemes \nSpring Protection", "metadata": {"headings": [{"headings_0": {"content": "| 2", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "| 2", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 16, "level": 3}}, {"headings_1": {"content": "| 2", "page": 16, "level": 1}}], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Sub- Extension of water to UGIFT 1 \n1 Grant (UgIFT projects. \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 16, "level": 3}}, {"headings_1": {"content": "| 2", "page": 16, "level": 1}}, [{"headings_0": {"content": "| 1", "page": 16, "level": 3}}, {"headings_1": {"content": "| 2", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where the District had commendable performance; \n\u00b0 All the program funds were received during the year and spent in line with the District strategic goals. \n\u00b0 All the 6 projects implemented were in the approved work plan with proof of land ownership consent of land. \n\u00b0 The proposed investments were derived from the approved LG Development Plan. \n\u00b0 prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component) were followed. \nMy review of procurement files revealed that PPDA guidelines were complied with. \u00b0 \n\u00b0 Only 1 project (Completion of Muyove Gravity Flow Scheme) required designs to be approved by the Ministry and indeed these were approved by the Ministry of Water and Environment. \nAll the water project activities were fully implemented by close of the financial year. \u00b0 \n4.1.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.1.3 Review of the Procurement Process \n4.1.3.1 Timeliness of procurements \nPara. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31% of October. \nMy review of procurement files revealed the following; \na) None of the projects had their procurement adverts published by 30\" June 2022, \nb) All the projects had their procurement contracts awarded by 31% October . \n2022. \nDelayed advertisement of the targeted project works may delay awarded implementation hence hampering service delivery. \nThe Accounting Officer took note of the finding and pledged to continue to advertise and award the projects on time, adding that the delay was due to the fact that the department was not yet sure of indicative planning figures breakdown.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}]], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always advertise procurements in time as per the guidelines. \n4.1.4 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; \n\u00b0 Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kisoro 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 engineering designs from the Ministry of Water and Environment. \nAll DLGs should have water quality testing kits. \nDLGs \nwater supply: investments -for sub-counties that -have below district average water- coverage rates. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.813,184,843, I noted the following; \nDistrict Rural Safe Water Coverage: 42%", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Du Sub", "metadata": {"headings": [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Other partners in the Sub Grant \nGrant \nCounty acces County \nallocation for allocation for Ss 2022/23 2023/24 1 \nServed by National Water and 67,694,000 28,298,000 Muramba sewerage Corporation \n2 \nServed by National Water and 38,655,000 14,751,000 sewerage Corporation \n3 \nServed by National Water and 139,520,843 250,349,000 \n\u00ab \nChahi \n13% \nsewerage \nServed by National Water and 38,665,000 25,004,000 sewerage Corporation \n15 Bukimbiri 15% Africa Water Solutions \n47,164,000 66,786,000 6 \nServed by National Water and 33,190,000 28,298,000 Nyakinama 28% \nsewerage Corporation \n7 Murora 53% 36,421,000 56,353,000 8 Kanaba 57% 28,475,000 65,498,000 9 Kirundo 70% 14,633,000 56,596,000 10 Nyarubuye 77% \n53,967,000 14,750,000 11 Busanza 95% \n14,633,000 9,123,000 12 256,877,000 32,365,000 9,123,000 43,290,000 56,596,000 \na) The sub-county that got the most allocation was number 11 out of 13 in the ranking based on need, \nb) The sub-county that got the least allocation was number 9 out of 13 in the ranking based on need, \nc) The deprived sub-county was number 1 out of 13 in the ranking based on allocation received, and \nd) The least needy sub-county was number 11 out of 13 in the ranking based on allocation received. \nAllocation of funds to sub counties that have better water coverage leads to service \n4.1.4.2. Delayed submission of quarterly performance-reports \nI noted that the entity submitted 4 performance reports for 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nNo Details Deadline for Actual date of Comment submission \nsubmission \nNir Quarter One 10\" October, 2022 14\" October, 2022 \nDelayed \nQuarter Two 10\" January, 2023 15% January,2023 Delayed \nWl) Quarter Three 10% April, 2023 14\" April, 2023 Delayed \nA Quarter Four 10\" July, 2023 14\" July, 2023 \\| Delayed \n\\| \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures, hence negatively affecting implementation timeliness and 1", "metadata": {"headings": [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the delays but promised to improve on submission time. \nRecommendation. \nI advised the Accounting Officer to always submit the reports in time. \n4.1.4.3 Lack of water quality testing kits \nParagraph. 4.1.4 (ii) of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 provides that all DLGs should have water quality testing kits. \nI noted that the District lacked water quality testing kits. \nConsequently, Water quality testing was done with assistance from the National Water and Sewerage Corporation/Kisoro Area, as it has got a well-equipped water quality testing laboratory where the tests are effectively carried out. \nThe Accounting Officer attributed this to lack of a water quality testing laboratory and scarce resources.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to provide for a water quality testing laboratory in the work plan and budget in subsequent year to enable performance of testing services. \n4.1.4.4 Review of the Procurement Process \nThe Accounting Officer took note of the finding and pledged to continue to advertise and award the projects on time, adding that the delay was due to the fact that the department was not yet sure of indicative planning figures breakdown. \nRecommendation. \nI advised the Accounting Officer to always advertise procurements in time as per the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.5 Inspection of water Grant activities \nI conducted physical inspections on six (5) water project sites implemented at UGX. 356,686,705 on 16th November 2023 to assess service delivery indicators. I observed the following as summarized in the table below; \nThis is shown in the table below; \nInspection Actual Pictorial Evidence Recommendati Projects/facilit Remarks Expenditur on(s) ies \ne \nCommunal rain Complete and 30,431,981 \n\\\\ 7) \nThe \nAccounting water harvesting functional \nOfficer \nis", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tanks-25,000L", "metadata": {"headings": [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "commended Rain water tank \nat Muramba \nGisozi \nInstitutional rain Complete and 24,622,432 \nThe \nAccounting Water harvesting functional \nOfficer is tanks-12,000L \ncommended Rain water tank \nat \nMurora Chahafi \nKabingo P/S \n3 Completion of Complete and 204,507,809 \n\\| The Accounting Muyove Gravity functional. \nOfficer \nis \n\\| \nFlow Scheme \n\\| commended \nConstruction of 4 Complete and 23,157,790- \\| ka \n=~] The Accounting: stance VIP functional. ve 2 \\|\\| \nant Officer is Latrine at Murora \nBu J) commended Chahafi \n\\}", "metadata": {"headings": [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}, [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}], [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}], [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "356,686,705", "metadata": {"headings": [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], "page": 21, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2 Implementation of UgIFT \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKisoro District received UGX.905,709,665, out of UGX.905,709,665 budgeted to the implement the programme. The following activities were undertaken; \nActivity Planned Actual quanti \nquanti \nMwumba Seed School \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \noe A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all the activities were budgeted for. \noe I noted that the District obtained a no-objection of planned investments from MOH. \no A review of expenditure vouchers revealed that UGX.844,583,817 was accounted for with all the necessary supporting documentation and WHT of UGX.61,998,272 was deducted from payments made to Contractor of UGIFT project as required. \noe I noted that the District prepared monitoring reports as evidence of monitoring the implementation of UGIFT activities. \nFunds released Expenditure (UGX) Unspent (UGX). Yoage of funds absorbed ....... \n. \n(UGX) \n905,709,665 844,583,817 61,125,848 93% \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities remained partially implemented. Specifically this affected completion of Mwumba seed school. \nThe Accounting Officer explained that the funds were returned because the contractor had not completed the works and request for re-voting the funds had been made. \nRecommendation \nI advised the Accounting Officer to follow up on the re-voting of funds and roll over the projects for urgent completion in 2023/2024. \nb) \\_Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}, [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}]], "page": 21, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], "page": 22, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity Standard %age budget allocation as per guidelines \nRepair of medical equipment \nReplacement of small medical equipment and medical furniture. \nUpgrade and new construction including Geotechnical Investigation on the selected sites, Maintenance of buildings, Completion of unfinished structures and Provision of auxiliary structures for support services \nA review of the budget allocations of the Health development activities revealed that there was an over budget allocations for one activity as shown in the table below; \nActivity Budget %age Standard %age Amount budget %age budget allocation budget Variance allocation \nNon-compliance with the budget allocations negatively affect achievement \u2018of the-: intended health services. \nThe Accounting Officer noted the recommendation and promised to follow the standard percentage budget allocation provided in the guidelines in the subsequent budget cycle, and that the previous allocation was erroneously done under pressure.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always allocate the funds according to the standard percentage budget allocation as per guidelines. \nBudget allocation for monitoring and supervision \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were under and over budget allocations of 1.5% and 39% respectively as shown in the table below; \nActivity \nIdentifier Budget Amount %age Standar %age Budget \nbudge d %age budge Amounts t budget t alloca allocati Varian tion on as ce per \nguideli \nnes \nC=(A/ D (C-D)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B) \nand supervision A (As per 8,916,000 1% 2.5% -1.5 Budget \nDocument) \nUpgrade and new construction B (60% of Total 896,793,665 99% 60% 39 including Geotechnical Investigation Health \non the selected sites, Maintenance Development \nof buildings Budget) \nCompletion of unfinished structures \nand Provision of auxiliary structures \nfor support services. \nTotal 905,709,665 37.5 \\_\\_ \nUnder/over budget allocations negatively affect achievement of the intended health services. \nProject Land Location Land size Contract Payments.....\\|. .... 20...", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ..... (acres)", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Construction of Mwumba Nkuringo town 20 seed school council. \nAmount \n3,337,802,752 1,754,610,179 \nThere is a risk of loss of funds invested in the infrastructure in case land disputes arise. In addition, the intended education service delivery will not be achieved. \nThe Accounting Officer explained that there was an MOU signed between the district leadership and foundation board of Muhabura Diocese and hoped that the titling would be a success.", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the accounting Officer to continue engaging the Muhabura Diocese for titling of the school land. \ne) Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 1 UGIFT project that received funding of UGX.905,709,665 was partially implemented as shown in the table below; I undertook procedures 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. \nNo. Programme Activity Pictorial evidence Value of Summary of Audit details equipment findings conclusion (UGX) \u2018Bns (Time, \nQuality, \nQuantity, \nCost and \n1 Human Construction Capital of Mwumba Development seed school \nFunctionality) 3,337,802,752 Project was Delayed behind Completion schedule by \nfive months as \nat 30\" June \n2023. \nThe Accounting Officer: submitted that the contractor had not completed all the: \u2014- -\u2014-- activities on the schedule by end of the financial year, and therefore payments could \nnot be made for incomplete activities but funds swept back had since been re-voted \nfor completion of the activities as planned.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}]], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 25, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fast track the completion of the project. \n4.3 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.509,069,693 for the construction of; fourteen (14) stance pit latrines. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas where the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The entity budgeted to receive UGX.509,069,693 and all funds were released/warranted, utilized and accounted for. oe I noted that the District maintains 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. oe Inoted that; 8 Projects/programs worth UGX.509,069,693 were screened for likely environmental and social impacts, there were environment and social management plans for 8 Projects/programs, the prescribed mitigation measures for 8 screened projects were implemented and the screened Projects/programs reported on the implementation of prescribed mitigation measures. oe I noted that the Local Government incorporated education development grants project activities totaling UGX.509,069,693 into the district plans and budgetary framework. oe I noted that all the procurement processes were followed; Project Management Committees and Procurement Committees of all the Projects/programs sought guidance from the district specialists and contract management records maintained. I noted that all Projects/programs did not submit monthly physical progress reports as per guideline. I further noted that all Projects/programs did not submit monthly financial reports to the Accounting Officer for onward submission to the MoES. Failure to prepare and submit monthly financial reports may lead to misuse of Project/program funds. Failure to prepare and submit physical progress reports may cause delays in interventions where necessary. The Accounting Officer explained that the reports were prepared but were not availed for verification. Recommendation I advised the Accounting Officer to ensure that project managers prepare and submit monthly reports. b) Failure to carry out Monitoring and Evaluation Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President's Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. I noted that; oe One (1) Projects/programs worth UGX.8,968,000 (Supply of Twin Desks to Various Primary Schools) was not monitored by the Local Government. o Seven (7) Projects/programs worth UGX.406,720,598 were monitored during the Project/program cycle and commissioned by the Resident District commissioner. The Accounting Officer took note of the recommendation and promised to improve on monitoring for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Category Activity Planned Actual quantity quantity \n1 Capital Development (micro Installation of irrigation scale irrigation equipment) equipment \nComplementary services Training of farmers \nSetting up demo farms \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n4.4.1 Positive observations \nI noted the following areas where the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 27, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I noted that allocation of program expenditure by category was as per required \noe \nthresholds and all payments were made on eligible activities under complementary services. \noe A review of the detailed program work plan revealed that the district budgeted to spend a sum of UGX.255,515,121 for complementary activities on mobilization, awareness of farmers, conducting farm visits and demonstrations and this was done. The funds were also accounted for with all the required supporting documents. \noe I noted that at the time of audit 3 irrigation kits had been delivered for demonstration in 3 sub counties of Nyundo, Busanza and Nyakabande. In addition, the supplier offered training and technical support to the demonstration farmers during the warranty period i.e. trained them on maintenance, daily cleaning of filters and offered manuals. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Absorption of Micro-Irrigation program \nOut of the total program receipts of UGX.255,515,121, UGX.235,105,900 (92%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.20,409,211 (8%). \nDetails of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure (as absorption per payment", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 27, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The Accounting Officer -explained that the funds had been -re-voted-and the procurement process was going on to ensure timely supplies. The retention money could not be paid before the defects liability period.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting seek authority for direct procurement of the soil moisture monitoring tool in the absence of interested bidders. \n4.4.3 Mobilization and training of farmers \nParagraph 4.1.1 of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 states that farmer awareness raising will be based on a communication strategy and user-friendly communication materials to be developed and issued by MAAIF. \nA review of the detailed program work plan revealed that the district budgeted to spend a sum of UGX.255,515,121 for complementary activities on mobilization, awareness of farmers, conducting farm visits and demonstrations. Details in table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| SN Description", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 28, "level": 3}}, {"headings_1": {"content": "below;", "page": 28, "level": 1}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Local Government awareness creation 3 Farmers awareness creation \n4 Conducting farm visits \n5 Demonstrations \nTotal \nBudgeted Amount \u2018UGX\u2019 38,327,268", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 28, "level": 3}}, {"headings_1": {"content": "below;", "page": 28, "level": 1}}, [{"headings_0": {"content": "| SN Description", "page": 28, "level": 3}}, {"headings_1": {"content": "below;", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "102,206,049", "metadata": {"headings": [{"headings_0": {"content": "102,206,049", "page": 28, "level": 8}}, {"headings_1": {"content": "| SN Description", "page": 28, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38,327,268", "metadata": {"headings": [{"headings_0": {"content": "38,327,268", "page": 28, "level": 8}}, {"headings_1": {"content": "102,206,049", "page": 28, "level": 8}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "255,515,121", "metadata": {"headings": [{"headings_0": {"content": "255,515,121", "page": 28, "level": 2}}, {"headings_1": {"content": "38,327,268", "page": 28, "level": 8}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the monthly program activity reports to the Accounting Officer were prepared as required. However, the outputs for complementary activities were inadequately quantified in the work plan. \nAs a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, and demonstrations.", "metadata": {"headings": [{"headings_0": {"content": "255,515,121", "page": 28, "level": 2}}, {"headings_1": {"content": "38,327,268", "page": 28, "level": 8}}, [{"headings_0": {"content": "255,515,121", "page": 28, "level": 2}}, {"headings_1": {"content": "38,327,268", "page": 28, "level": 8}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow the budget in implementation of the program activities. \n4.5 Other Audit Issues \n4.5.1 Follow up on Capitation grants to Kisoro Technical Institute \nDuring the year under review, the District transferred UGX.156,316,906 to Kisoro", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~\u201cWhereas the Institute has and offers a course in Automotive Mechanics; it does not have any moving motor vehicle in place. What it has are just scraps with barely components to enable practical learning (Picture 2 below refers). This affects quality of graduates in that course. \nThe Institute lacks a proper kitchen. The one currently being used is in shambles with leaking roof (Picture 3 below refers) \nThe Institute lacks a proper Girls\u2019 dormitory. The one currently being used is heavily congested, not plastered and the ground floor is not cemented (Picture 4 below refers). This is likely to cause health issues to the Girls. \nThe Institute lacks a library and Dining hall. \nStatus in Pictures \n\\| Picture Description Pictorial evidence 7 1 \nLarge scale gardens of beans and \nIrish owned by staff with no income \nto the institute \n\\| \n\\| \n2 \nGrounded Motor vehicles \n3 \nCurrent kitchen with leaking roof, no \n\\| \n\u2014 \n\u2014 \n> oe IR \\| = ate \\| wy \n=", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EIN", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Le ee \n4 Girls\u2019 Dormitory in bad state, congested and with no single fire extinguisher in place. \nThe above issues if not addressed could result into safety dangers, health issues, poor quality education and affect students enrolment in the Institute among others. \nThe Accounting Officer noted with concern observations made, and committed to working hand in hand with the board of governors of the institute to address the issues. \nRecommendation \nI advised the Accounting Officer to engage relevant stake holders and urgently address the issues noted. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the \nthe preparation of financial statervents- that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 31, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the 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's report. However, future events or conditions may cause the District to fail to deliver its mandate. From the matters communicated with: the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 31, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "was all spent and accounted for implying 100% utilization. \no A review of the District budget and work plans revealed that out of the 6 priorities received from 5 Sub Counties/5 Town Council; 6 were incorporated in the entity\u2019s budget/work plan. Out of the 6 priorities that were incorporated, 6 were priorities to be implemented by MDAs and were submitted accordingly by the Accounting Office to the PDM secretariat. \no My review of the administrative units of the District revealed that all the 58 Parishes were funded during the financial year. I noted that there were no PDM SACCOs that received PRF in excess of UGX.100 million in Kisoro District. I further noted from the sample that 10 PDM SACCOs received PRF of UGX.100million each. \noe I observed that the HLG Core Implementation team was fully constituted as per the guidelines. I further observed that there were quarterly performance reports/ 4 out 4 quarterly performance reports were prepared as evidence of functionality. I further reviewed the performance reports and noted that there was evidence of Mobilization and sensitization of the various stakeholders at all levels including communities, Support the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. \noe I noted that all the 58 SACCOs in Kisoro District were registered under the Cooperative Societies Act as required. \ne The SACCOs all signed PRF financing agreements, held general meetings, had functional PDM Boards, submitted attestation forms and had\\_ functional committees. \ne I also noted no irregularities in PRF loan disbursements such as a beneficiary receiving PRF multiple times. \n5.1.2 Areas of improvement \nI noted the following areas were the District needs improvement; \nSN Date of release No. of PDM \nAmount paid Remarks", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 33, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 34, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs paid on the date on the date \nm 22\" JUNE 2023 \n29'\" JUNE 2023 \n9 \n900,000,000 Received all the funds in the last \\| quarter. \n100,000,000 Received all the funds in the last uarter. \nTotal 10 1,000,000,000 \nConsequently, the objectives of the PDM in the affected parishes may not have been achieved. \nThe Accounting Officer explained that the delays were not within their control but from the MoFPED. \nRecommendation. \nI advised the Accounting Officer to liaise with the MoFPED to have subsequent disbursements released in time. \n5.1.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 34, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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 \nPDM SACCO shall from time to time \nthe PDM Member \nMicrofinance<\"- + of lending under Microfinance Institutions engage the ~ PDM-]- -~-- Institutions Money money lenders act as detailed in Appendix 5. secretariat \nfor \nLenders Act \nguidance on this \nAs a result, enforcement of recovery of PRF matter. \nfrom beneficiaries by the PDM SACCOs may be \nlegally challenged leading to loss of funds. \nThe Accounting Officer explained that the PDM SACCOS were registered with the Registrar of cooperatives. Copies of the registration certificates are attached herewith. Government directed us to ensure that parish revolving fund which was on PDM SACCO accounts was disbursed to beneficiaries as per attached communication. \n5.1.4 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 34, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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 \nActivity Observations Recommendation---", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 35, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- --- \n-", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Insurance Policy for I noted that all PRF beneficiaries who I advised the Accounting Farming Enterprises \ncarried out farming enterprises in the PDM Officer to ensure that SACCOs did not obtain agricultural insurance policies are insurance policies from UAIS. \nobtained. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that the arrangements between the PDM Secretariat, the agro consortium and UAIS were not yet complete by the time of disbursement of the PRF to the beneficiaries, hence lack of insurance of the PDM enterprises.", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "att", "metadata": {"headings": [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Irregularities in proje \nreviewed loan files and carried out I advised the Accounting implementation \nphysical inspections where I observed that Officer to ensure 4 beneficiaries in 2 PDM SACCOs had beneficiaries implement implemented different projects. Appendix projects as per the LG 6 refers. approved commodity priorities and offer them training on book keeping. Implementing different projects undermines \nthe achievement of PDM objectives. \nThe Accounting Officer explained that PRF loans were obtained between May 31 - August 30, 2023, a period that was characterized, and preceded by, serious drought. The PRF beneficiaries could not invest in crop growing, yet there was no rainfall and therefore resorted to rearing \nPefloid 97 7206 daays au", "metadata": {"headings": [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}, [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}], [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}]], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pepuny saw Aenum", "metadata": {"headings": [{"headings_0": {"content": "Pepuny saw Aenum", "page": 38, "level": 3}}, {"headings_1": {"content": "att", "page": 36, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Peroidde \u201cS9SLdiaqua paseyping: 0\\}", "metadata": {"headings": [{"headings_0": {"content": "Pepuny saw Aenum", "page": 38, "level": 3}}, {"headings_1": {"content": "att", "page": 36, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 38, "level": 1}}, {"headings_1": {"content": "Pepuny saw Aenum", "page": 38, "level": 3}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 38, "level": 5}}, {"headings_1": {"content": "pue", "page": 38, "level": 1}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F \u2018al", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 38, "level": 5}}, {"headings_1": {"content": "pue", "page": 38, "level": 1}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe =", "metadata": {"headings": [{"headings_0": {"content": "oe =", "page": 38, "level": 4}}, {"headings_1": {"content": "ae", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "+ Mpa taney", "metadata": {"headings": [{"headings_0": {"content": "oe =", "page": 38, "level": 4}}, {"headings_1": {"content": "ae", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ie RR EN", "metadata": {"headings": [{"headings_0": {"content": "Ie RR EN", "page": 38, "level": 2}}, {"headings_1": {"content": "oe =", "page": 38, "level": 4}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aA", "metadata": {"headings": [{"headings_0": {"content": "aA", "page": 38, "level": 3}}, {"headings_1": {"content": "Ie RR EN", "page": 38, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ei VER. 5 a", "metadata": {"headings": [{"headings_0": {"content": "aA", "page": 38, "level": 3}}, {"headings_1": {"content": "Ie RR EN", "page": 38, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Mery VRR", "metadata": {"headings": [{"headings_0": {"content": "2. Mery VRR", "page": 38, "level": 1}}, {"headings_1": {"content": "aA", "page": 38, "level": 3}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AdOD", "metadata": {"headings": [{"headings_0": {"content": "AdOD", "page": 38, "level": 5}}, {"headings_1": {"content": "2. Mery VRR", "page": 38, "level": 1}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TVNIDINO SE", "metadata": {"headings": [{"headings_0": {"content": "TVNIDINO SE", "page": 38, "level": 4}}, {"headings_1": {"content": "AdOD", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m eBuemny Ivy3N35 EZOZ", "metadata": {"headings": [{"headings_0": {"content": "TVNIDINO SE", "page": 38, "level": 4}}, {"headings_1": {"content": "AdOD", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'S\u2019J Yo.lIanv Joqwasag", "metadata": {"headings": [{"headings_0": {"content": "'S\u2019J Yo.lIanv Joqwasag", "page": 38, "level": 2}}, {"headings_1": {"content": "TVNIDINO SE", "page": 38, "level": 4}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uyor alt", "metadata": {"headings": [{"headings_0": {"content": "uyor alt", "page": 38, "level": 1}}, {"headings_1": {"content": "'S\u2019J Yo.lIanv Joqwasag", "page": 38, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1; Local revenue performance \nActual \nActual Budget Variance Reasons for under/over collected collected collection 30-Jun-22 30-Jun-23 30-Jun-23 0-Jun-23 \n(Shs) (Shs) (Shs) Shs) PT \n[ra Revenues Br On] 124,870,000 Local Services Tax \nLand fees \n10,057,661 Business Licenses \n148,058,250 159,451,000 11,392,750 After effects of COVID 19. 52,768,000 7,019,355 After effects of COVID 19. 18,572,000 8,814,638 \nAfter effects of COVID 19. 16,058,368 Other tax revenues 144,307,074 21,675,000 - \nNon-Tax Revenues \\| Investment income Pp \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dividends | |", "metadata": {"headings": [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "480,000 Rent \nOther property income (disposal of assets) \n14,412,922 48,657,000 34,244,078 After effects of COVID 19. \u2019 \n\u2019 \nTale of goods and senices \\| \\| \n121,751,050 Administrative fees and 84,439,352 313,320,000 228,880,648 After effects of COVID 19. licenses \nCourt fines and Penalties \nOther fines and Penalties \n135,549,212 Miscellaneous Revenue \n\\| Total Revenue \n78,675,000 78,675,000 After effects of COVID 19. \u2019 \n446,723,605 693,118,000 246,394,395 \\| \nAppendix 2; Activities affected by warrant shortfalls \nAmount not Activities not \nPurpose and impact of warranted /partially the unimplemented", "metadata": {"headings": [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}, [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Monitoring and", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and", "page": 39, "level": 3}}, {"headings_1": {"content": "Dividends | |", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,230,000 v Supervision of capital Supervision of capital", "metadata": {"headings": [{"headings_0": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}, {"headings_1": {"content": "Monitoring and", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "works \nworks NATURAL", "metadata": {"headings": [{"headings_0": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}, {"headings_1": {"content": "Monitoring and", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 39, "level": 3}}, {"headings_1": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "67,800,000 \nENVIRONMENT, I 1 Transfer to Other Transfer to Other CLIMATE CHANGE, Government Units Government Units \n\\|", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 39, "level": 3}}, {"headings_1": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}, [{"headings_0": {"content": "RESOURCES,", "page": 39, "level": 3}}, {"headings_1": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jo ypny snj2u02 yeuo! \u0131nd\u0131no d/Auin3) N/lene wajduy -(pawa yuax3 wajdwi oneyus yndjno 4007) 1938 sway! Ay\u0131uap\u0131 aAoe ums uejsqns qunowe", "metadata": {"headings": [{"headings_0": {"content": "Jo ypny snj2u02 yeuo! \u0131nd\u0131no d/Auin3) N/lene wajduy -(pawa yuax3 wajdwi oneyus yndjno 4007) 1938 sway! Ay\u0131uap\u0131 aAoe ums uejsqns qunowe", "page": 40, "level": 5}}, {"headings_1": {"content": "RESOURCES,", "page": 39, "level": 3}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "syel jey\u0131de> Bu\u0131pu\u0131g", "metadata": {"headings": [{"headings_0": {"content": "Jo ypny snj2u02 yeuo! \u0131nd\u0131no d/Auin3) N/lene wajduy -(pawa yuax3 wajdwi oneyus yndjno 4007) 1938 sway! Ay\u0131uap\u0131 aAoe ums uejsqns qunowe", "page": 40, "level": 5}}, {"headings_1": {"content": "RESOURCES,", "page": 39, "level": 3}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uoneguswajdu] Jena] yo jo you pue jen (s", "metadata": {"headings": [{"headings_0": {"content": "uoneguswajdu] Jena] yo jo you pue jen (s", "page": 40, "level": 1}}, {"headings_1": {"content": "Jo ypny snj2u02 yeuo! \u0131nd\u0131no d/Auin3) N/lene wajduy -(pawa yuax3 wajdwi oneyus yndjno 4007) 1938 sway! Ay\u0131uap\u0131 aAoe ums uejsqns qunowe", "page": 40, "level": 5}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "upny PuoJ uoisn ze 1AIDe Ay jaa] Any) iWed/ on/le ajdwy quaw -(pa uax] joy a\u0131dw\u0131 usw uone jo IaIpe AY", "metadata": {"headings": [{"headings_0": {"content": "upny PuoJ uoisn ze 1AIDe Ay jaa] Any) iWed/ on/le ajdwy quaw -(pa uax] joy a\u0131dw\u0131 usw uone jo IaIpe AY", "page": 40, "level": 1}}, {"headings_1": {"content": "uoneguswajdu] Jena] yo jo you pue jen (s", "page": 40, "level": 1}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\} 8 \u2018Aquoneys Jo", "metadata": {"headings": [{"headings_0": {"content": "upny PuoJ uoisn ze 1AIDe Ay jaa] Any) iWed/ on/le ajdwy quaw -(pa uax] joy a\u0131dw\u0131 usw uone jo IaIpe AY", "page": 40, "level": 1}}, {"headings_1": {"content": "uoneguswajdu] Jena] yo jo you pue jen (s", "page": 40, "level": 1}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SYY", "metadata": {"headings": [{"headings_0": {"content": "SYY", "page": 40, "level": 2}}, {"headings_1": {"content": "upny PuoJ uoisn ze 1AIDe Ay jaa] Any) iWed/ on/le ajdwy quaw -(pa uax] joy a\u0131dw\u0131 usw uone jo IaIpe AY", "page": 40, "level": 1}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 40, "level": 4}}, {"headings_1": {"content": "SYY", "page": 40, "level": 2}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO pue Jo BulAdosojoud \nJu91x3 \u0131nd\u0131no d 3 yu o 4 w e u > 2 A UONOWOId Bunoyuow uoIsialadns \u2018Bunulid \nv w no qu ds ua +] n x9 \u201e\\| 00 (\u201a0", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 40, "level": 4}}, {"headings_1": {"content": "SYY", "page": 40, "level": 2}}, [{"headings_0": {"content": "pue", "page": 40, "level": 4}}, {"headings_1": {"content": "SYY", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ans", "metadata": {"headings": [{"headings_0": {"content": "ans", "page": 40, "level": 2}}, {"headings_1": {"content": "pue", "page": 40, "level": 4}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wy no qu 134 sea pa on x 00 co", "metadata": {"headings": [{"headings_0": {"content": "wy no qu 134 sea pa on x 00 co", "page": 40, "level": 2}}, {"headings_1": {"content": "ans", "page": 40, "level": 2}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ay SIA pa ng ap ja on X 00 bo ' \nB jey\u0131de> \u2018Asquoneys \n3733 p owe yun xon 00,\" (\\| \no ny Is o u Oo d EI I 4) A od yl 3 N od yl 3 \nou \nwn an an in en qu /p 10 ny Al en ju (p", "metadata": {"headings": [{"headings_0": {"content": "wy no qu 134 sea pa on x 00 co", "page": 40, "level": 2}}, {"headings_1": {"content": "ans", "page": 40, "level": 2}}, [{"headings_0": {"content": "wy no qu 134 sea pa on x 00 co", "page": 40, "level": 2}}, {"headings_1": {"content": "ans", "page": 40, "level": 2}}], [{"headings_0": {"content": "wy no qu 134 sea pa on x 00 co", "page": 40, "level": 2}}, {"headings_1": {"content": "ans", "page": 40, "level": 2}}], [{"headings_0": {"content": "wy no qu 134 sea pa on x 00 co", "page": 40, "level": 2}}, {"headings_1": {"content": "ans", "page": 40, "level": 2}}], [{"headings_0": {"content": "wy no qu 134 sea pa on x 00 co", "page": 40, "level": 2}}, {"headings_1": {"content": "ans", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SHY", "metadata": {"headings": [{"headings_0": {"content": "SHY", "page": 40, "level": 2}}, {"headings_1": {"content": "wy no qu 134 sea pa on x 00 co", "page": 40, "level": 2}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 40, "level": 4}}, {"headings_1": {"content": "SHY", "page": 40, "level": 2}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO pue yo Budosopoyd UOOWO1d Buuoyluoy uoI\u0131siniadns \nre \u2018Bunuild Bulpulg \n\u00b0 4 n s 3 p q A w e u e 3 a w a\\} u \\} as e s o u e 19 a \u00e9 A) a\\| /s N\\|\u0131\u00ae co]", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 40, "level": 4}}, {"headings_1": {"content": "SHY", "page": 40, "level": 2}}, [{"headings_0": {"content": "pue", "page": 40, "level": 4}}, {"headings_1": {"content": "SHY", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "syen", "metadata": {"headings": [{"headings_0": {"content": "syen", "page": 40, "level": 3}}, {"headings_1": {"content": "pue", "page": 40, "level": 4}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o1] sd 0\\} w\\|a a\\|e se oan a d Ja of 4 w e ou 3 b n e w yl \u00bb", "metadata": {"headings": [{"headings_0": {"content": "syen", "page": 40, "level": 3}}, {"headings_1": {"content": "pue", "page": 40, "level": 4}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LE", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 40, "level": 2}}, {"headings_1": {"content": "syen", "page": 40, "level": 3}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I e u u 3 Pp L e J 3 a \u0131 J o 4 \\} y 3 4 1 u e u 3 \\| e \\| A \nJ", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 40, "level": 2}}, {"headings_1": {"content": "syen", "page": 40, "level": 3}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wJOJJad oyes\u0131pul InseaW) aq Jaquinu jusa)Jad 33 Jaqwnu yojdwos quadiad yajdwo2", "metadata": {"headings": [{"headings_0": {"content": "wJOJJad oyes\u0131pul InseaW) aq Jaquinu jusa)Jad 33 Jaqwnu yojdwos quadiad yajdwo2", "page": 40, "level": 1}}, {"headings_1": {"content": "LE", "page": 40, "level": 2}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aay 3Jue (s)\u0131 :9]0N SIAN pinoz Jos ade JO age", "metadata": {"headings": [{"headings_0": {"content": "Aay 3Jue (s)\u0131 :9]0N SIAN pinoz Jos ade JO age", "page": 40, "level": 3}}, {"headings_1": {"content": "wJOJJad oyes\u0131pul InseaW) aq Jaquinu jusa)Jad 33 Jaqwnu yojdwos quadiad yajdwo2", "page": 40, "level": 1}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= T08\u2019682'2z\\# 8TI\u2019ZIL 929\u20190s\u2019rg (a pa pe", "metadata": {"headings": [{"headings_0": {"content": "Aay 3Jue (s)\u0131 :9]0N SIAN pinoz Jos ade JO age", "page": 40, "level": 3}}, {"headings_1": {"content": "wJOJJad oyes\u0131pul InseaW) aq Jaquinu jusa)Jad 33 Jaqwnu yojdwos quadiad yajdwo2", "page": 40, "level": 1}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "an\u0131nmaVv", "metadata": {"headings": [{"headings_0": {"content": "an\u0131nmaVv", "page": 40, "level": 1}}, {"headings_1": {"content": "Aay 3Jue (s)\u0131 :9]0N SIAN pinoz Jos ade JO age", "page": 40, "level": 3}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Eur", "metadata": {"headings": [{"headings_0": {"content": "Eur", "page": 40, "level": 2}}, {"headings_1": {"content": "an\u0131nmaVv", "page": 40, "level": 1}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s \nn> /s UL 31\u00bb w ne >\\| yey; ea ue p 30 ay 4 e ud le ad fo 33 /3 id 30 el w s ALINNWIWOD- NOLLVZTIIISON 39NVNA3AO9 LNSNdOT13A3Q ,NOTVINAWSIAWI \nANY 39NVHD ANY NVId 8 n p 3 o yn d yn \nIT", "metadata": {"headings": [{"headings_0": {"content": "Eur", "page": 40, "level": 2}}, {"headings_1": {"content": "an\u0131nmaVv", "page": 40, "level": 1}}, [{"headings_0": {"content": "Eur", "page": 40, "level": 2}}, {"headings_1": {"content": "an\u0131nmaVv", "page": 40, "level": 1}}], [{"headings_0": {"content": "Eur", "page": 40, "level": 2}}, {"headings_1": {"content": "an\u0131nmaVv", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dVId 3014) wed a\u0131d\u0131w\u0131 quaw uone ony u (ueld dino yn", "metadata": {"headings": [{"headings_0": {"content": "dVId 3014) wed a\u0131d\u0131w\u0131 quaw uone ony u (ueld dino yn", "page": 40, "level": 1}}, {"headings_1": {"content": "Eur", "page": 40, "level": 2}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LASGNIW ALIUND3S", "metadata": {"headings": [{"headings_0": {"content": "LASGNIW ALIUND3S", "page": 40, "level": 1}}, {"headings_1": {"content": "dVId 3014) wed a\u0131d\u0131w\u0131 quaw uone ony u (ueld dino yn", "page": 40, "level": 1}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "weudold", "metadata": {"headings": [{"headings_0": {"content": "weudold", "page": 40, "level": 1}}, {"headings_1": {"content": "LASGNIW ALIUND3S", "page": 40, "level": 1}}], "page": 40, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018 weed wajdu pajua (s) \nA", "metadata": {"headings": [{"headings_0": {"content": "weudold", "page": 40, "level": 1}}, {"headings_1": {"content": "LASGNIW ALIUND3S", "page": 40, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "metadata": {"headings": [{"headings_0": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}, {"headings_1": {"content": "weudold", "page": 40, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|) 0 =( ) H \n8 \n\\| \n4d) \n( 9 z\\| \nd 1e p = \nZz oO) ( \n\u2018\u00a2 es \u2018e 6E 8 \n(nN) \n8S \u2018ee Ge 8 \nWw) ( \n4 3S \u2018ee 6\u20ac 8 \n4) \ne Il A b n e u n 4 3 p \\| yn p3 \n\u201elo u 0 a A 3 \u0131\u0131 y ay od e s oO u oa\\} ( \nu \u00e9 A) so f N (o sl u oO id oA yy 3 3 se Oo u Wy) \nA ss \nH ( z 0 o \n(9) Jequinn sysapjo pauddns \n(4) Aiddns o0oz40 s\u0131ssa 3dno sjooyss auop \n(a \n35 9 pa on ne uo 43 ue ) \n\\} \na on nb ue yn po y/ \nA\\| a] \ns \nA sa]", "metadata": {"headings": [{"headings_0": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}, {"headings_1": {"content": "weudold", "page": 40, "level": 1}}, [{"headings_0": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}, {"headings_1": {"content": "weudold", "page": 40, "level": 1}}], [{"headings_0": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}, {"headings_1": {"content": "weudold", "page": 40, "level": 1}}], [{"headings_0": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}, {"headings_1": {"content": "weudold", "page": 40, "level": 1}}], [{"headings_0": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}, {"headings_1": {"content": "weudold", "page": 40, "level": 1}}], [{"headings_0": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}, {"headings_1": {"content": "weudold", "page": 40, "level": 1}}]], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "se", "metadata": {"headings": [{"headings_0": {"content": "se", "page": 41, "level": 2}}, {"headings_1": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o 0 % \nonusjsy piegu \nJaquinn ooussej> yao\\|q onsjsuo? pe\\} jo w", "metadata": {"headings": [{"headings_0": {"content": "se", "page": 41, "level": 2}}, {"headings_1": {"content": "ea (uy) Ale aydu\u0131 quaw pa Alin4 ajduu! juow po", "page": 41, "level": 4}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "metadata": {"headings": [{"headings_0": {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "page": 41, "level": 1}}, {"headings_1": {"content": "se", "page": 41, "level": 2}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uo \nz w ye a \n) a ( . \n(9)", "metadata": {"headings": [{"headings_0": {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "page": 41, "level": 1}}, {"headings_1": {"content": "se", "page": 41, "level": 2}}, [{"headings_0": {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "page": 41, "level": 1}}, {"headings_1": {"content": "se", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 41, "level": 2}}, {"headings_1": {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "page": 41, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 41, "level": 2}}, {"headings_1": {"content": "uawdeg 30} uayay 404 quiayng eMI313 Aewid jooyss auop nijsuo> jouons OOJsse|> $}20|q Jeegeyiy", "page": 41, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pees", "metadata": {"headings": [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(vw) \nJ 1 \\} 5 3 1 . \n\u20ac z o 0 0 -\u00a3 Vv ss jo 5 e u p 4 e 19 3 s Ww e u e 3 a w 2 qu", "metadata": {"headings": [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}, [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}], [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "metadata": {"headings": [{"headings_0": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}, {"headings_1": {"content": "pees", "page": 41, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "metadata": {"headings": [{"headings_0": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, {"headings_1": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s", "metadata": {"headings": [{"headings_0": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, {"headings_1": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- np3 e2 \u2018uo ods su pue 115 \ns", "metadata": {"headings": [{"headings_0": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, {"headings_1": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "metadata": {"headings": [{"headings_0": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, {"headings_1": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IN \n\\| \n\u2014 \u2014 7 : \\| : . : \n3 ) ] .", "metadata": {"headings": [{"headings_0": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, {"headings_1": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, [{"headings_0": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, {"headings_1": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quow", "metadata": {"headings": [{"headings_0": {"content": "quow", "page": 42, "level": 5}}, {"headings_1": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "po \n\u20189S \u20ac0 ZT", "metadata": {"headings": [{"headings_0": {"content": "quow", "page": 42, "level": 5}}, {"headings_1": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, [{"headings_0": {"content": "quow", "page": 42, "level": 5}}, {"headings_1": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 42, "level": 2}}, {"headings_1": {"content": "quow", "page": 42, "level": 5}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T S 9 \nJaquinn ooJsse\\|> y20oq INIYSU0I par \nJaquinn ooisse\\|> 490]\\|q INJ75U0I pay", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 42, "level": 2}}, {"headings_1": {"content": "quow", "page": 42, "level": 5}}, [{"headings_0": {"content": "BE", "page": 42, "level": 2}}, {"headings_1": {"content": "quow", "page": 42, "level": 5}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "metadata": {"headings": [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yo w 30 WW po jo pa \nd\u2019 ul apu -Ayu 1zoy auop vol c w 3e u -Ayu Izoy auop 019 \u20ac w ye e u -Ayu \u01313 auop uone au uo quaw 3uog 9S ysied quaw japow \njoouas eysamy nooqns sngeANn AyunoJ", "metadata": {"headings": [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}, [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}], [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "metadata": {"headings": [{"headings_0": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}, {"headings_1": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dojanap", "metadata": {"headings": [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \nont OO oO wnw puejs spie yew Aq oyas s\u0131o pue 1u\u0131eJ\\} su yqSul uonn \ns \n\u201cOYDV-TO NVIMLSNON! NOILVZ", "metadata": {"headings": [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}, [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}], [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "metadata": {"headings": [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aung ajdui quaw pa \nAna ad quaw pa \noT \noT \n89 LL \u2018OS TE \n9T \n89 \u201c2k \u2018OS TE \u20ac", "metadata": {"headings": [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}, [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018yoo \u2018ese 119", "metadata": {"headings": [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n e u n y 9 p \n3 n al A b n e u n Yy 3 p 4 n ll \npa \nInd A nb ue 4 pe \nIng A\\\\ nb ue 44 pa \ns \nA a s \n\\* \ndA \ns \nAung ajdun usw pa Aung a\u0131dw\u0131 qua pa \n3 \n~ ose \u00a3 5 \n44 pa Ind A\\\\ nb ue yn pa", "metadata": {"headings": [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a T OV", "metadata": {"headings": [{"headings_0": {"content": "a T OV", "page": 43, "level": 2}}, {"headings_1": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "metadata": {"headings": [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aun youw siseq Jajem pe\\} g a9ue\\}s EINER pay A\u0131ddns Ja\\}em om\\} sa \npadid 0\\} unooqns \nJaquinn Ajsayenb syjodas yiwqns \nas e yo Zu jo jo yo pa \\*", "metadata": {"headings": [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}, [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}], [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c3033S yoddns ynouge uduaqua dojanap usw jyayenb siseq", "metadata": {"headings": [{"headings_0": {"content": "\u201c3033S yoddns ynouge uduaqua dojanap usw jyayenb siseq", "page": 43, "level": 5}}, {"headings_1": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "metadata": {"headings": [{"headings_0": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}, {"headings_1": {"content": "\u201c3033S yoddns ynouge uduaqua dojanap usw jyayenb siseq", "page": 43, "level": 5}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "metadata": {"headings": [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uoysey nooqns Jdayenb syodas a2npoid yiwigns AlYSIUIIA ul \npa aun as uo A Z jeu du \u0131s\u0131 pue ole e \u00a2 ye u Aju jo Oo\\} pue 13 v pa 40 A \nye 49 ap Jaa do uo \n3 ue ny je ze 43 ue es yu ne uo 13 ue a \n\u0131 \noo o 00 wo Doc cv cv a5 om \ntf \nS ou Uw \naap u allge \u0131nyn a uysa\\} 13010 sa janap pado", "metadata": {"headings": [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}, [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \nonp von pue Old anp WAN A", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- JEM 43 sad 4no sao", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "IVUNLVN-90 'SIIYNOSIY JWNOYIANS 31VWITD\u2018LN 'J9NVHI GNV Y3LVM", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ONY]", "metadata": {"headings": [{"headings_0": {"content": "ONY]", "page": 43, "level": 1}}, {"headings_1": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yenmed wajdwi pajua A", "metadata": {"headings": [{"headings_0": {"content": "ONY]", "page": 43, "level": 1}}, {"headings_1": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "metadata": {"headings": [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ued Ae ayduu) usw \nOo] 6] v \nz T T \nT] v \u00a7 8 \nes dv \u2018Z\\| 62 \u20186 \u20ac\u20ac 6 \nT TL 7 Tv \u20186 TE 6 \n2s \u2018\u20ac Lv \u20186 ve \n= \nvt \u2018tL 6\u00a3 s'g 6\u20ac \nLT \u2018IT Tv ec 67 \nss T'9 \u201866 18 \nPT \u2018@2 o\u00a3\\} 6 GE \nLT \u2018IT Tp Es 62 \nss T'9 \u201866 18", "metadata": {"headings": [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}, [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ly'T 62'% ers", "metadata": {"headings": [{"headings_0": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}, {"headings_1": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201898s \u2018661 STg", "metadata": {"headings": [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \n3 pP u \u00a9 \u0131\\| \\} n Il \n4 n ll A b \nON 1 nb ue yi pa \nIng Al nb ue u pa \ning A nb ue Wt \naA \naA \ns \ns \n1", "metadata": {"headings": [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}, [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tv", "metadata": {"headings": [{"headings_0": {"content": "Tv", "page": 44, "level": 2}}, {"headings_1": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T \nz \u20ac 6 \n&", "metadata": {"headings": [{"headings_0": {"content": "Tv", "page": 44, "level": 2}}, {"headings_1": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 Jaquinn 3ndjsuod Jaqwnn onsysuod qunowy jes\u0131paw wd\u0131nba paijddns Jaquinn ape\u0131ddn Jaquinn InJ4sU09 \u201asqwnn anujsuod", "metadata": {"headings": [{"headings_0": {"content": "2 Jaquinn 3ndjsuod Jaqwnn onsysuod qunowy jes\u0131paw wd\u0131nba paijddns Jaquinn ape\u0131ddn Jaquinn InJ4sU09 \u201asqwnn anujsuod", "page": 44, "level": 5}}, {"headings_1": {"content": "Tv", "page": 44, "level": 2}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "metadata": {"headings": [{"headings_0": {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "page": 44, "level": 2}}, {"headings_1": {"content": "2 Jaquinn 3ndjsuod Jaqwnn onsysuod qunowy jes\u0131paw wd\u0131nba paijddns Jaquinn ape\u0131ddn Jaquinn InJ4sU09 \u201asqwnn anujsuod", "page": 44, "level": 5}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jaqwnn", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn", "page": 44, "level": 1}}, {"headings_1": {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "page": 44, "level": 2}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "swy 3214\\}S1p speoJ Jo 30 jo p jo jo", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn", "page": 44, "level": 1}}, {"headings_1": {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "page": 44, "level": 2}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jo jo", "metadata": {"headings": [{"headings_0": {"content": "jo jo", "page": 44, "level": 11}}, {"headings_1": {"content": "Jaqwnn", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "metadata": {"headings": [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue quaw Yes ee uo yels IDHN qua 4104 nw DH DH u0ly) aye] uol\\}9 oJey ya\u0131H \ng6ez SW speoy \n40 puysig teyuleyy ye Ul ye jo 3 2&3 0\\} ss \nn 19 14 \nun \n\u20ac 7 0 T S -6 S a 3 o u p Je A a p n >", "metadata": {"headings": [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}, [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}], [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}], [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}]], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "metadata": {"headings": [{"headings_0": {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "page": 44, "level": 3}}, {"headings_1": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NVAWNH-2T 1VLIdVI IWdO13A30 IN", "metadata": {"headings": [{"headings_0": {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "page": 44, "level": 3}}, {"headings_1": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- pajess4aju\\| J4odsues\\} anjonsysesjul puea", "metadata": {"headings": [{"headings_0": {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "page": 44, "level": 3}}, {"headings_1": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "= \nL", "metadata": {"headings": [{"headings_0": {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "page": 44, "level": 3}}, {"headings_1": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, [{"headings_0": {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "page": 44, "level": 3}}, {"headings_1": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}]], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pa Ang ajdut quaw pe 7 Aqing aydun quew pa", "metadata": {"headings": [{"headings_0": {"content": "pa Ang ajdut quaw pe 7 Aqing aydun quew pa", "page": 45, "level": 1}}, {"headings_1": {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "page": 44, "level": 3}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nquadsun aauejeg xan \u20186z8'68t 9Z'961'S Ang ajdui usw pe", "metadata": {"headings": [{"headings_0": {"content": "pa Ang ajdut quaw pe 7 Aqing aydun quew pa", "page": 45, "level": 1}}, {"headings_1": {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "page": 44, "level": 3}}, [{"headings_0": {"content": "pa Ang ajdut quaw pe 7 Aqing aydun quew pa", "page": 45, "level": 1}}, {"headings_1": {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "page": 44, "level": 3}}]], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Z6T", "metadata": {"headings": [{"headings_0": {"content": "Z6T", "page": 45, "level": 1}}, {"headings_1": {"content": "pa Ang ajdut quaw pe 7 Aqing aydun quew pa", "page": 45, "level": 1}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \n0 \n9 9 v sjuawAed \u201880z\u2018ToE'T \u20ac2'pZT'9nz", "metadata": {"headings": [{"headings_0": {"content": "Z6T", "page": 45, "level": 1}}, {"headings_1": {"content": "pa Ang ajdut quaw pe 7 Aqing aydun quew pa", "page": 45, "level": 1}}, [{"headings_0": {"content": "Z6T", "page": 45, "level": 1}}, {"headings_1": {"content": "pa Ang ajdut quaw pe 7 Aqing aydun quew pa", "page": 45, "level": 1}}], [{"headings_0": {"content": "Z6T", "page": 45, "level": 1}}, {"headings_1": {"content": "pa Ang ajdut quaw pe 7 Aqing aydun quew pa", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PG", "metadata": {"headings": [{"headings_0": {"content": "PG", "page": 45, "level": 5}}, {"headings_1": {"content": "Z6T", "page": 45, "level": 1}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9b 9\u2019 06 v 0\u20ac \nfee: \u2018os 00 00 00", "metadata": {"headings": [{"headings_0": {"content": "PG", "page": 45, "level": 5}}, {"headings_1": {"content": "Z6T", "page": 45, "level": 1}}, [{"headings_0": {"content": "PG", "page": 45, "level": 5}}, {"headings_1": {"content": "Z6T", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'x9n Lv6", "metadata": {"headings": [{"headings_0": {"content": "'x9n Lv6", "page": 45, "level": 3}}, {"headings_1": {"content": "PG", "page": 45, "level": 5}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T \nfee \nge \u2018os 00 00 00 \no\u20190S 000 00 sjueueM \u2018xON", "metadata": {"headings": [{"headings_0": {"content": "'x9n Lv6", "page": 45, "level": 3}}, {"headings_1": {"content": "PG", "page": 45, "level": 5}}, [{"headings_0": {"content": "'x9n Lv6", "page": 45, "level": 3}}, {"headings_1": {"content": "PG", "page": 45, "level": 5}}]], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "metadata": {"headings": [{"headings_0": {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "page": 45, "level": 1}}, {"headings_1": {"content": "'x9n Lv6", "page": 45, "level": 3}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bet", "metadata": {"headings": [{"headings_0": {"content": "bet", "page": 45, "level": 1}}, {"headings_1": {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "page": 45, "level": 1}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n e u I\\} 4 a p \n0 \n[ \npa \ning Al nb ue 11 pa Ing A\\\\ nb ue yn pa \nIng Al nb ue Wy pe \nA a s A 3 s \nA 3 s \naA s a] s 2A s \n8 9 9 v \npas\u0131naey yebpng \u2018Seo\u2019Ter\u2019T", "metadata": {"headings": [{"headings_0": {"content": "bet", "page": 45, "level": 1}}, {"headings_1": {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "page": 45, "level": 1}}, [{"headings_0": {"content": "bet", "page": 45, "level": 1}}, {"headings_1": {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "page": 45, "level": 1}}], [{"headings_0": {"content": "bet", "page": 45, "level": 1}}, {"headings_1": {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "page": 45, "level": 1}}], [{"headings_0": {"content": "bet", "page": 45, "level": 1}}, {"headings_1": {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "page": 45, "level": 1}}], [{"headings_0": {"content": "bet", "page": 45, "level": 1}}, {"headings_1": {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "page": 45, "level": 1}}], [{"headings_0": {"content": "bet", "page": 45, "level": 1}}, {"headings_1": {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "page": 45, "level": 1}}], [{"headings_0": {"content": "bet", "page": 45, "level": 1}}, {"headings_1": {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "page": 45, "level": 1}}], [{"headings_0": {"content": "bet", "page": 45, "level": 1}}, {"headings_1": {"content": "\u20188E0'T\u00e96r\u2019T OO'TZE\u2019TSZ", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OO\u2018TZE\u2019TSZ", "metadata": {"headings": [{"headings_0": {"content": "OO\u2018TZE\u2019TSZ", "page": 45, "level": 5}}, {"headings_1": {"content": "bet", "page": 45, "level": 1}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "xan bt", "metadata": {"headings": [{"headings_0": {"content": "xan bt", "page": 45, "level": 3}}, {"headings_1": {"content": "OO\u2018TZE\u2019TSZ", "page": 45, "level": 5}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[a7", "metadata": {"headings": [{"headings_0": {"content": "[a7", "page": 45, "level": 2}}, {"headings_1": {"content": "xan bt", "page": 45, "level": 3}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0", "metadata": {"headings": [{"headings_0": {"content": "[a7", "page": 45, "level": 2}}, {"headings_1": {"content": "xan bt", "page": 45, "level": 3}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yeyujew pau saquinn syaaind payjeqsut Jaquinn s113A1n9 payjeysui Jaquinn Auayenb syodas Yiwqns", "metadata": {"headings": [{"headings_0": {"content": "yeyujew pau saquinn syaaind payjeqsut Jaquinn s113A1n9 payjeysui Jaquinn Auayenb syodas Yiwqns", "page": 45, "level": 5}}, {"headings_1": {"content": "[a7", "page": 45, "level": 2}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Juswpedop uewajddns 'xan E\u2019STY/0ET \\| jo jo jo pe", "metadata": {"headings": [{"headings_0": {"content": "yeyujew pau saquinn syaaind payjeqsut Jaquinn s113A1n9 payjeysui Jaquinn Auayenb syodas Yiwqns", "page": 45, "level": 5}}, {"headings_1": {"content": "[a7", "page": 45, "level": 2}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Japun sau Sersul caus syaano ayyeysul ayenb syoday sdnpoid puep Hiuiqns epuedn", "metadata": {"headings": [{"headings_0": {"content": "Japun sau Sersul caus syaano ayyeysul ayenb syoday sdnpoid puep Hiuiqns epuedn", "page": 45, "level": 3}}, {"headings_1": {"content": "yeyujew pau saquinn syaaind payjeqsut Jaquinn s113A1n9 payjeysui Jaquinn Auayenb syodas Yiwqns", "page": 45, "level": 5}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dIPOlad veydaWw uajurew T sHaajnd EC", "metadata": {"headings": [{"headings_0": {"content": "Japun sau Sersul caus syaano ayyeysul ayenb syoday sdnpoid puep Hiuiqns epuedn", "page": 45, "level": 3}}, {"headings_1": {"content": "yeyujew pau saquinn syaaind payjeqsut Jaquinn s113A1n9 payjeysui Jaquinn Auayenb syodas Yiwqns", "page": 45, "level": 5}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aue} Lv", "metadata": {"headings": [{"headings_0": {"content": "Aue} Lv", "page": 45, "level": 2}}, {"headings_1": {"content": "Japun sau Sersul caus syaano ayyeysul ayenb syoday sdnpoid puep Hiuiqns epuedn", "page": 45, "level": 3}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 rou paz\u0131 aoue 9 jo p 40 Pp \nv A 0\\}p3 peoy puny Jod", "metadata": {"headings": [{"headings_0": {"content": "Aue} Lv", "page": 45, "level": 2}}, {"headings_1": {"content": "Japun sau Sersul caus syaano ayyeysul ayenb syoday sdnpoid puep Hiuiqns epuedn", "page": 45, "level": 3}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[=", "metadata": {"headings": [{"headings_0": {"content": "[=", "page": 45, "level": 1}}, {"headings_1": {"content": "Aue} Lv", "page": 45, "level": 2}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3beM peaaoiddy \u2018Zzb\u2018o9\u00a2'T 00\u2019TZE\u2019TSZ yebpng \\*XON L6L", "metadata": {"headings": [{"headings_0": {"content": "[=", "page": 45, "level": 1}}, {"headings_1": {"content": "Aue} Lv", "page": 45, "level": 2}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ul 4 se 2 n \u00bb an a p a A 13 o d w 3 qu e u p w e u e 3 3 w a qu Z 9 0 0 0 -6 Yu oO e p w 1e wu 3 u \ne u 9 9", "metadata": {"headings": [{"headings_0": {"content": "[=", "page": 45, "level": 1}}, {"headings_1": {"content": "Aue} Lv", "page": 45, "level": 2}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Jo", "metadata": {"headings": [{"headings_0": {"content": "Jo", "page": 45, "level": 2}}, {"headings_1": {"content": "[=", "page": 45, "level": 1}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \njo Zu wod pny aun pue IVER sao a1ul \nysIxa SUBJ\\} seJ\\}ul \u2018pase", "metadata": {"headings": [{"headings_0": {"content": "Jo", "page": 45, "level": 2}}, {"headings_1": {"content": "[=", "page": 45, "level": 1}}, [{"headings_0": {"content": "Jo", "page": 45, "level": 2}}, {"headings_1": {"content": "[=", "page": 45, "level": 1}}], [{"headings_0": {"content": "Jo", "page": 45, "level": 2}}, {"headings_1": {"content": "[=", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UONEZIINN", "metadata": {"headings": [{"headings_0": {"content": "UONEZIINN", "page": 45, "level": 1}}, {"headings_1": {"content": "Jo", "page": 45, "level": 2}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "awen", "metadata": {"headings": [{"headings_0": {"content": "awen", "page": 45, "level": 2}}, {"headings_1": {"content": "UONEZIINN", "page": 45, "level": 1}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4yse yon aun pue n\u0131as Saal Aap 013 wd qua \nb> Juswuedad LONENSIUILIPY \nsaamlas Xipueddy soueUul4 \\| \n\\| \n\u00ab>", "metadata": {"headings": [{"headings_0": {"content": "awen", "page": 45, "level": 2}}, {"headings_1": {"content": "UONEZIINN", "page": 45, "level": 1}}], "page": 45, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Statutory Bodies 423,863,00 0 423,863,00 423,863,00 -|-373,879,40 49,983,5", "metadata": {"headings": [{"headings_0": {"content": "Statutory Bodies 423,863,00 0 423,863,00 423,863,00 -|-373,879,40 49,983,5", "page": 46, "level": 3}}, {"headings_1": {"content": "awen", "page": 45, "level": 2}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n0 0 0 4 96 \nProduction 1,220,892, 475,884,9 1,696,777, 1,696,777, 1,612,445, 84,331,3 288 56 244 244 864 80 \nHealth", "metadata": {"headings": [{"headings_0": {"content": "Statutory Bodies 423,863,00 0 423,863,00 423,863,00 -|-373,879,40 49,983,5", "page": 46, "level": 3}}, {"headings_1": {"content": "awen", "page": 45, "level": 2}}, [{"headings_0": {"content": "Statutory Bodies 423,863,00 0 423,863,00 423,863,00 -|-373,879,40 49,983,5", "page": 46, "level": 3}}, {"headings_1": {"content": "awen", "page": 45, "level": 2}}], [{"headings_0": {"content": "Statutory Bodies 423,863,00 0 423,863,00 423,863,00 -|-373,879,40 49,983,5", "page": 46, "level": 3}}, {"headings_1": {"content": "awen", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,917,189 1,025,672, 11,942,861 11,942,861 11,940,734 2,126,73", "metadata": {"headings": [{"headings_0": {"content": "10,917,189 1,025,672, 11,942,861 11,942,861 11,940,734 2,126,73", "page": 46, "level": 8}}, {"headings_1": {"content": "Statutory Bodies 423,863,00 0 423,863,00 423,863,00 -|-373,879,40 49,983,5", "page": 46, "level": 3}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a107 521 \u201a628 \u201a628 \u201a889 9 \nEducation", "metadata": {"headings": [{"headings_0": {"content": "10,917,189 1,025,672, 11,942,861 11,942,861 11,940,734 2,126,73", "page": 46, "level": 8}}, {"headings_1": {"content": "Statutory Bodies 423,863,00 0 423,863,00 423,863,00 -|-373,879,40 49,983,5", "page": 46, "level": 3}}, [{"headings_0": {"content": "10,917,189 1,025,672, 11,942,861 11,942,861 11,940,734 2,126,73", "page": 46, "level": 8}}, {"headings_1": {"content": "Statutory Bodies 423,863,00 0 423,863,00 423,863,00 -|-373,879,40 49,983,5", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,536,741 2,515,742, 19,052,483 19,052,483 18,626,447 426,035,", "metadata": {"headings": [{"headings_0": {"content": "16,536,741 2,515,742, 19,052,483 19,052,483 18,626,447 426,035,", "page": 46, "level": 8}}, {"headings_1": {"content": "10,917,189 1,025,672, 11,942,861 11,942,861 11,940,734 2,126,73", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7339 214 \u201a>53 \u201a553 \u201a662 891 \nRoads 300,000,00 300,000,00 300,000,00 185,235,28 114,764, 0 0 0 9 711 \nWater 70,978,000 70,978,000 70,978,000 41,290,749 29,687,2 51", "metadata": {"headings": [{"headings_0": {"content": "16,536,741 2,515,742, 19,052,483 19,052,483 18,626,447 426,035,", "page": 46, "level": 8}}, {"headings_1": {"content": "10,917,189 1,025,672, 11,942,861 11,942,861 11,940,734 2,126,73", "page": 46, "level": 8}}, [{"headings_0": {"content": "16,536,741 2,515,742, 19,052,483 19,052,483 18,626,447 426,035,", "page": 46, "level": 8}}, {"headings_1": {"content": "10,917,189 1,025,672, 11,942,861 11,942,861 11,940,734 2,126,73", "page": 46, "level": 8}}], [{"headings_0": {"content": "16,536,741 2,515,742, 19,052,483 19,052,483 18,626,447 426,035,", "page": 46, "level": 8}}, {"headings_1": {"content": "10,917,189 1,025,672, 11,942,861 11,942,861 11,940,734 2,126,73", "page": 46, "level": 8}}]], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Natural Resources 335,691,40 100,000,0 435,691,40 435,691,40 425,414,70 10,276,7", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 335,691,40 100,000,0 435,691,40 435,691,40 425,414,70 10,276,7", "page": 46, "level": 8}}, {"headings_1": {"content": "16,536,741 2,515,742, 19,052,483 19,052,483 18,626,447 426,035,", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 00 6 6 0 06", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 335,691,40 100,000,0 435,691,40 435,691,40 425,414,70 10,276,7", "page": 46, "level": 8}}, {"headings_1": {"content": "16,536,741 2,515,742, 19,052,483 19,052,483 18,626,447 426,035,", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community Based 257,325,00", "metadata": {"headings": [{"headings_0": {"content": "Community Based 257,325,00", "page": 46, "level": 3}}, {"headings_1": {"content": "Natural Resources 335,691,40 100,000,0 435,691,40 435,691,40 425,414,70 10,276,7", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "257,325,00 257,325,00 211,978,14 45,346,8", "metadata": {"headings": [{"headings_0": {"content": "257,325,00 257,325,00 211,978,14 45,346,8", "page": 46, "level": 8}}, {"headings_1": {"content": "Community Based 257,325,00", "page": 46, "level": 3}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services 0 0 0 9 51 \nPlanning 125,928,99 0 125,928,99 125,928,99 116,729,89 9,199,10 9 9 9 8 1", "metadata": {"headings": [{"headings_0": {"content": "257,325,00 257,325,00 211,978,14 45,346,8", "page": 46, "level": 8}}, {"headings_1": {"content": "Community Based 257,325,00", "page": 46, "level": 3}}, [{"headings_0": {"content": "257,325,00 257,325,00 211,978,14 45,346,8", "page": 46, "level": 8}}, {"headings_1": {"content": "Community Based 257,325,00", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "page": 46, "level": 2}}, {"headings_1": {"content": "257,325,00 257,325,00 211,978,14 45,346,8", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Trade and Industry 40,000,124 0", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "page": 46, "level": 2}}, {"headings_1": {"content": "257,325,00 257,325,00 211,978,14 45,346,8", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "metadata": {"headings": [{"headings_0": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}, {"headings_1": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "page": 46, "level": 2}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9", "metadata": {"headings": [{"headings_0": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}, {"headings_1": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "page": 46, "level": 2}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "metadata": {"headings": [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ",060 038 ,098 \u201a098 \u201a942 154 \nAppendix 5: Transfer of PRF to un-licensed SACCOs \nSN. Parish Name Name of Is the SACCO \nRemarks SACCO registered under \nGISORORA \\| \u2019GISORORA- NO NYAKABANDE \nPDM SACCO \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nMABUNGO MABUNGO- NO SACCO not registered under NYARUSIZA \nMicrofinance Institutions money PDM SACCO \nlenders act 2016 \nGITENDERI GITENDERI- NO NYARUSIZA \nPDM SACCO \nGISOZI GISOZI- MURAMBA PDM SACCO \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nCENTRAL CENTRAL- NO SACCO not registered under WARD WARD MUPAKA \nPDM SACCO \nMicrofinance Institutions money lenders act 2016 \nBUGARA BUGARA- NO SACCO not registered under WARD MUPAKA PDM \nSACCO \nKIGYEYO KIGYEYO- NO WARD NYANAMA PDM SACCO \nRUNGONGWE RUGONGWE- NO WARD NYANAMA PDM SACCO \nAppendix 6: Irregularities in project implementation \nMicrofinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nParish Name of Name of PRF\\_ Loan Loan Project Status of Name SACCO beneficiary Amount Amount funded the as per as per", "metadata": {"headings": [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}, [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}]], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "project", "metadata": {"headings": [{"headings_0": {"content": "project", "page": 47, "level": 3}}, {"headings_1": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}], "page": 47, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kitagwenda District Local Government Report of The Auditor General 2023 - Copy.chunks.json b/reports/chunks/Kitagwenda District Local Government Report of The Auditor General 2023 - Copy.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..6a7826e937bb04176056753218531a8be1a718f1 --- /dev/null +++ b/reports/chunks/Kitagwenda District Local Government Report of The Auditor General 2023 - Copy.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KITAGWENDA DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ORIGImNar,", "metadata": {"headings": [{"headings_0": {"content": "ORIGImNar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGImNar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nyennneneneneennennssensesenennesseneesseenenenst nern en seentenstenesteeentestsenstentteetenn saoipuaddy scorn TSACOW LNAWdOTAARG HSTYVd IHL 40 NOLLVYLNIWNFIdNI \n0\u2019 Gzeneeeeeenmessteennserennnnnen NOLLYISISI] HLIM 3INVTIAWOI 40 .LIANV 3HL NO INO4IN yernneneeeeenentenensetsesenessesennssteeensssesnsseerenseennnnenn SALLMISISNOdSAY ONTLYOdSY YIHLO u SLNAWALVLS TWIDNVNIS SO LIANV 3HL YOs ALTIIGISNOdSAY S,YOLIGNV Ce ee SLNAWALVLS TWIDNVNIS SHL YOS ALTIIGISNOdS3Y S,.LNAWSSVNVIN Cy iettretesieesnsnsseessssneecessniseseansnssececsnsseceecssssscassneesecessecsesssnveetesananecessnneteesanaeetsenny NOLLVWNOHNI SIHLO Tzeeneeeeeneeeeeeensssteenenesseeneesstnnnnseennses essen NOLLVOINMIIIVIS OMIN Pe Jpesnneeeeeeeneneseseneeteeneeesesne nennen INVY9 LNAWdO1SAS0 NOLLVINGA \nsf GL crrteteeereeeteeeenenessnensnsesssseessseeesssseaseeccssensncesansccsseccensecennecssesessusecsusetssatenensansensaneeetny WVNDONd (1419N) SAI4SNVAL TVISI4 TVLNIWNYIAODUILNI VANVDN JO NOLLVLNAWIIAWI \nTE [[rrtteneeeeneeeneessaseennneeessnsecensaseensncensnesessnsesessuscesueesouuresssueesssnsesansetanavertnanseeenanaete (99Ssma) \nINVAD IWNOILIGNOD NOLLVLINVS ANV AlddNS YALVM WuNd LOINLSIG \nTE TE (SV4uV SNDO4) SANWVYDOUd/SLNVUD LNAWNYSACD AY SO NOLLVLNAWSIdWI \nOE rn SALLY WAHLO PEN -FIOMSE RIVE INGWINWGROS SHUG INEREO ENN \nDir \nList of Acronyms \n\u2018Acronym Meaning \nDLG \nDistrict Local Government \nGoU \\| Government of Uganda \nHCMS Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGImNar,", "page": 1, "level": 2}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGImNar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGImNar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGImNar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGImNar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGImNar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGImNar,", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ICT", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 2}}, {"headings_1": {"content": "ICT", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions \\| IPPS \nIntegrated Personnel and Payroll system \n\\|", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 2}}, {"headings_1": {"content": "ICT", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 \n\\| LGPPDA Local Government Procurement Authority \\| Public and Disposal LLG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "'LR", "metadata": {"headings": [{"headings_0": {"content": "'LR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Local Revenue \n\\| MDAs Ministries, Departments and Agencies \\| MoES \n\\| Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "'LR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}, [{"headings_0": {"content": "'LR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "'LR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development \\| MoGLSD \nMinistry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "'LR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "|MoLG", "metadata": {"headings": [{"headings_0": {"content": "|MoLG", "page": 3, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Ministry \\| of Local Government \\| NAA National Audit Act \n\\|", "metadata": {"headings": [{"headings_0": {"content": "|MoLG", "page": 3, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "|MoLG", "page": 3, "level": 1}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nOAG Office of the Auditor General PBS Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "|MoLG", "page": 3, "level": 1}}, [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "|MoLG", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PCA", "metadata": {"headings": [{"headings_0": {"content": "PCA", "page": 3, "level": 2}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Payroll Consults Africa \nPDMS Payroll Deduction Management System \\| \n\\| PDU \nProcurement & Disposal Unit \nPFMA Public Finance Management Act \n\\| PFMR Public Finance Management Regulations \\|", "metadata": {"headings": [{"headings_0": {"content": "PCA", "page": 3, "level": 2}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}, [{"headings_0": {"content": "PCA", "page": 3, "level": 2}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}], [{"headings_0": {"content": "PCA", "page": 3, "level": 2}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PPDA", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "PCA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "PCA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "|PS/ST", "metadata": {"headings": [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Permanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA Treasury Sub Single Account \\| \nUBA Uganda Banker\u2019s Association \nREPORT OF THE AUDITOR-GENERAL \nON THE FINANCIAL STATEMENTS OF KITAGWENDA DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\"\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}, [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}], [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}], [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}], [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], "page": 4, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kitagwenda 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 Kitagwenda District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section sl of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "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 \nEntities prepare budgets every year which provide expected revenue and expenditure ~ for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kitagwenda District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX. 27,089,732,018 out of which UGX. 25,811,699,671 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "SN Details \nBudget Warrants % age of UGX (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}]], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(B/A)", "metadata": {"headings": [{"headings_0": {"content": "(B/A)", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ea", "metadata": {"headings": [{"headings_0": {"content": "Ea", "page": 5, "level": 3}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 1}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Recurrent (Wage) \u2014 \n\"16,354,053,066 \\| 16,354,053,062 100\u00b0 \\_\\_\\_ Recurrent (Non-wage) 7,409,190,122 6,134,157,779 \n\\|3 Development 3,326,488,830 3,323,488,830 99 [Total [27,089,732,018 \\|25,811,600,671\\| os \nOut of the total warrants of UGX.25,811,699,671, I reviewed the utilisation of warrants worth UGX. 15,788,645,370 (61%) as summarised in the table below; \nDetails Actual Cumulative Cumulative expenditure Actual age out of (UGX) expenditure total warrants \u201cWage expenditure \\_\\_\\_\\_\\_\\_\\_\\_\\| 788 \\| \n(Payroll 13, 715,648, 13,715,648,788 86.9", "metadata": {"headings": [{"headings_0": {"content": "Ea", "page": 5, "level": 3}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 1}}, [{"headings_0": {"content": "Ea", "page": 5, "level": 3}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 1}}], [{"headings_0": {"content": "Ea", "page": 5, "level": 3}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 1}}], [{"headings_0": {"content": "Ea", "page": 5, "level": 3}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "audit/FS-audit)", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 5, "level": 8}}, {"headings_1": {"content": "Ea", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "audited", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 5, "level": 8}}, {"headings_1": {"content": "Ea", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ee ee JEDER", "metadata": {"headings": [{"headings_0": {"content": "ee ee JEDER", "page": 5, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 5, "level": 8}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "ee ee JEDER", "page": 5, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 5, "level": 8}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Eee mr Sasa", "metadata": {"headings": [{"headings_0": {"content": "Eee mr Sasa", "page": 5, "level": 1}}, {"headings_1": {"content": "ee ee JEDER", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "projects \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review, \nNo Observation Recommendation 1.1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting Officer According to the approved budget, the entity was supposed to should design strategies collect Local revenue to the tune of UGX 651,388,210 however; by on how to realise the end of the year only UGX 181,069,924 had been collected collection of all sources representing 28% performance as shown in the table below and of budgeted revenue. detailed in Appendix 1(a) \nThe Accounting Officer should follow up with Actual Variance the relevant authorities", "metadata": {"headings": [{"headings_0": {"content": "Eee mr Sasa", "page": 5, "level": 1}}, {"headings_1": {"content": "ee ee JEDER", "page": 5, "level": 3}}, [{"headings_0": {"content": "Eee mr Sasa", "page": 5, "level": 1}}, {"headings_1": {"content": "ee ee JEDER", "page": 5, "level": 3}}], [{"headings_0": {"content": "Eee mr Sasa", "page": 5, "level": 1}}, {"headings_1": {"content": "ee ee JEDER", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Sollections", "metadata": {"headings": [{"headings_0": {"content": "Sollections", "page": 6, "level": 2}}, {"headings_1": {"content": "Eee mr Sasa", "page": 5, "level": 1}}], "page": 6, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "and ensure that the \\| \\_\\_ \\_ \\_ . \n152,952,873 82,436,037 issue of the Limestone Revenues \nQuarry is resolved. \n\\| \nNon-Tax 415,999,300 28,117,051 387,882,249 \nRevenues \n651,388,210 181,069,924 470,318,286 \nRevenue \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nActivity \nPurpose of the un- Budget implemented \nAmount activities", "metadata": {"headings": [{"headings_0": {"content": "Sollections", "page": 6, "level": 2}}, {"headings_1": {"content": "Eee mr Sasa", "page": 5, "level": 1}}, [{"headings_0": {"content": "Sollections", "page": 6, "level": 2}}, {"headings_1": {"content": "Eee mr Sasa", "page": 5, "level": 1}}], [{"headings_0": {"content": "Sollections", "page": 6, "level": 2}}, {"headings_1": {"content": "Eee mr Sasa", "page": 5, "level": 1}}]], "page": 6, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| this compromises the 19,653,197 Tl", "metadata": {"headings": [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], "page": 6, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Purchase of fuel and \npayment of \nquality of services \nallowances \nPurchase of goats, To facilitate low \n387,882,249 construction of income households. \nadministration block \nTo provide office \nspace for headquarter \nOfficials. \nCouncil meetings (4 To facilitate planning 26,870,000 council sittings held \nfor the District. \ninstead of 6) \nRevenue mobilisation To enhance local 6,320,000 revenue collection \nThe under collection of local revenue was attributed to; \ne Non-enrolment of the district on IRAS. \ne Non collection of local revenue from Kanara limestone quarry. \nNo-- \\|-Osservation \nRecommendation - - \nProgramme Approved Warrants Variance Budget \nge perf orm \nanc", "metadata": {"headings": [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}, [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "e AGRO- 2,007,576,500 1,970,163,498 37,413,002 98 INDUSTRIALIZ \nATION \nCOMMUNITY 34,210,744 34,210,744 - 100 MOBILIZATIO \nN \nAND \nMINDSET \nCHANGE \nDEVELOPMENT 347,068,413 303,387,873 43,680,540 87 PLAN \nIMPLEMENTAT \nION \nGOVERNANCE 3,952,783,096 3,478,258,342 474,524,754 88 AND \nSECURITY \nHUMAN 18,417,863,781 17,760,161,953 657,701,828 96 CAPITAL \nDEVELOPMENT \nINTEGRATED 281,357,461 246,363,816 34,993,645 88 TRANSPORT \nINFRASTRUCT \nURE \nAND \nSERVICES \nNATURAL 230,632,243 216,463,361 14,168,882 94 RESOURCES, \nENVIRONMEN \nT, CLIMATE \nCHANGE, \nLAND AND \nWATER \nMANAGEMENT \nPRIVATE 112,756,206 109,933,106 2,823,100 97 SECTOR \nDEVELOPMENT \nPUBLIC 1,689,422,362 1,686,256,978 3,165,384 100 SECTOR \nTRANSFORMA \nTION \nSUSTAINABLE 8,030,606 2,500,000 5,530,606 31 URBANISATIO \nN \nAND \nHOUSING \nTOURISM 8,030,606 4,000,000 4,030,606 50 DEVELOPMENT \nGrand Total 27,089,732,018\\| 25,811,699,671\\| 1,278,032,347 95 \\| \nThe Accounting Officer did not provide the audit team with the activities which were either partially or not implemented at all due to the failure to realize the UGX 1,278,032,347. \n\"", "metadata": {"headings": [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}, [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "UONEPUSWWOIDY", "metadata": {"headings": [{"headings_0": {"content": "UONEPUSWWOIDY", "page": 8, "level": 4}}, {"headings_1": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "vorezjn-Iopun vonezignIapun punJ-09 Pun-od S10\\}2e4)U0D vonredlu sw BdMUS WGNs yns991 DOM paseajas 9UJ \n30 34\\} a Aq PIP \nuoseay 0\\} jjeysui Juswd\u0131nba 10) 0\\} ysanbai 0\\}", "metadata": {"headings": [{"headings_0": {"content": "UONEPUSWWOIDY", "page": 8, "level": 4}}, {"headings_1": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, [{"headings_0": {"content": "UONEPUSWWOIDY", "page": 8, "level": 4}}, {"headings_1": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}], [{"headings_0": {"content": "UONEPUSWWOIDY", "page": 8, "level": 4}}, {"headings_1": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}]], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "40) syueiem Jopun SWoS uo 4oy SPUNJ 4UNAB4 JO Nu 4NAIB4 1.931", "metadata": {"headings": [{"headings_0": {"content": "40) syueiem Jopun SWoS uo 4oy SPUNJ 4UNAB4 JO Nu 4NAIB4 1.931", "page": 8, "level": 1}}, {"headings_1": {"content": "UONEPUSWWOIDY", "page": 8, "level": 4}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Jdaems Aq", "metadata": {"headings": [{"headings_0": {"content": "Jdaems Aq", "page": 8, "level": 3}}, {"headings_1": {"content": "40) syueiem Jopun SWoS uo 4oy SPUNJ 4UNAB4 JO Nu 4NAIB4 1.931", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "aunjie4 slawle) \u201914]9N suauiey padejaq JapiAoud quowAed aunyie4 paseaja4 0} J9ABU pajeiauab 0} 0}", "metadata": {"headings": [{"headings_0": {"content": "aunjie4 slawle) \u201914]9N suauiey padejaq JapiAoud quowAed aunyie4 paseaja4 0} J9ABU pajeiauab 0} 0}", "page": 8, "level": 3}}, {"headings_1": {"content": "Jdaems Aq", "page": 8, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "sem 350 \u2018paquawea\\|du! 319M", "metadata": {"headings": [{"headings_0": {"content": "aunjie4 slawle) \u201914]9N suauiey padejaq JapiAoud quowAed aunyie4 paseaja4 0} J9ABU pajeiauab 0} 0}", "page": 8, "level": 3}}, {"headings_1": {"content": "Jdaems Aq", "page": 8, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "punj-0d", "metadata": {"headings": [{"headings_0": {"content": "punj-0d", "page": 8, "level": 1}}, {"headings_1": {"content": "aunjie4 slawle) \u201914]9N suauiey padejaq JapiAoud quowAed aunyie4 paseaja4 0} J9ABU pajeiauab 0} 0}", "page": 8, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "metadata": {"headings": [{"headings_0": {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "page": 8, "level": 5}}, {"headings_1": {"content": "punj-0d", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "sallla\u0131py P3PaYye ayy Tena 3]29S Bunoyuoy 30 sallejes sjunod2e Pue 40\\} \u201cyeJs Bulsoj!uoW quawusaa06 JO LONDN.ISUOI JOOYDS Sduelldwoy \nJe ddl Paleo 0\\} \n= vonebluf damn sanlanoe yuau\u0131ded WualnIa1 eieuey pue uonisinboe Bunoyuow J0J Jo, Nensiumupe pees", "metadata": {"headings": [{"headings_0": {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "page": 8, "level": 5}}, {"headings_1": {"content": "punj-0d", "page": 8, "level": 1}}, [{"headings_0": {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "page": 8, "level": 5}}, {"headings_1": {"content": "punj-0d", "page": 8, "level": 1}}], [{"headings_0": {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "page": 8, "level": 5}}, {"headings_1": {"content": "punj-0d", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "aunjiey", "metadata": {"headings": [{"headings_0": {"content": "aunjiey", "page": 8, "level": 1}}, {"headings_1": {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "page": 8, "level": 5}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "PSPSHe Aq jo YeIs 40) \u201cyeys s}soD JIpne jan paas peoy abpugq", "metadata": {"headings": [{"headings_0": {"content": "PSPSHe Aq jo YeIs 40) \u201cyeys s}soD JIpne jan paas peoy abpugq", "page": 8, "level": 5}}, {"headings_1": {"content": "aunjiey", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "metadata": {"headings": [{"headings_0": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}, {"headings_1": {"content": "PSPSHe Aq jo YeIs 40) \u201cyeys s}soD JIpne jan paas peoy abpugq", "page": 8, "level": 5}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Jo uo \"SJUELIEM eleuey", "metadata": {"headings": [{"headings_0": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}, {"headings_1": {"content": "PSPSHe Aq jo YeIs 40) \u201cyeys s}soD JIpne jan paas peoy abpugq", "page": 8, "level": 5}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "metadata": {"headings": [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "sa1ejes pue Ausnpu\u0131 jou JOU \nSanlampe SJUBHIEM Tep\u2018osb'se6 8ET'b0S'T 828'SbL'0L 660\u2019689\u2019295\u2019T \u20ac\u20ac6'bbb'ET \nJou sanianoe SANA paule\\|dxe \n\u20ac\u20ac7'Z6T'S bL0'S6b\u20198E as\u0131l\u0131yn vonebuu dIMN jou UONDN.NSUO2 \nL2E'912'L2Z 9r6\u2019strioses \u2018pled Jo \npaz\u0131nn eo \nTe 313m B3suodsay J804j9 0\\} \ni", "metadata": {"headings": [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}, [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}], [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}], [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}], [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}], [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "uogenissqQ", "metadata": {"headings": [{"headings_0": {"content": "uogenissqQ", "page": 8, "level": 1}}, {"headings_1": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\_ Bumoys aWWeIBOIg MVIMLSNGNI ALINNWWOD LLVZITIGOW IWdOTIA3Q VINAWAIdWI ONVNYSAO9 GALVYOSILNI \n1er a\u0131n]ley aje9s-o.ny JO sauejes", "metadata": {"headings": [{"headings_0": {"content": "uogenissqQ", "page": 8, "level": 1}}, {"headings_1": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, [{"headings_0": {"content": "uogenissqQ", "page": 8, "level": 1}}, {"headings_1": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}]], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Side] Sjuenlem", "metadata": {"headings": [{"headings_0": {"content": "Side] Sjuenlem", "page": 8, "level": 3}}, {"headings_1": {"content": "uogenissqQ", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "NOLLVZ", "metadata": {"headings": [{"headings_0": {"content": "NOLLVZ", "page": 8, "level": 3}}, {"headings_1": {"content": "Side] Sjuenlem", "page": 8, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "GNV LAaSaNIN SONVHD NV1d ANV3 ALIUNI3S NVWNH VLIdv3 IWIOTIAIG LYOdSNVUL INALSVAINI ONV SSDIANSS TWUNLVN \u2018SaDuNOSaY AWNOUIANS ALVIN \"JDNVHD aNY %LvMm NAWS9VNVW ALVATYd YOLAS AWdO1SA5q0 YOLD]S WYOISNVYL uonNesnduT Jo Bunoyuoy .0) Juswsbeuey Bununosoy NO LN NOLL", "metadata": {"headings": [{"headings_0": {"content": "NOLLVZ", "page": 8, "level": 3}}, {"headings_1": {"content": "Side] Sjuenlem", "page": 8, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "metadata": {"headings": [{"headings_0": {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "page": 8, "level": 1}}, {"headings_1": {"content": "NOLLVZ", "page": 8, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "L \ne", "metadata": {"headings": [{"headings_0": {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "page": 8, "level": 1}}, {"headings_1": {"content": "NOLLVZ", "page": 8, "level": 3}}, [{"headings_0": {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "page": 8, "level": 1}}, {"headings_1": {"content": "NOLLVZ", "page": 8, "level": 3}}]], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Sy", "metadata": {"headings": [{"headings_0": {"content": "Sy", "page": 8, "level": 8}}, {"headings_1": {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\u00ae e e sul \\|", "metadata": {"headings": [{"headings_0": {"content": "Sy", "page": 8, "level": 8}}, {"headings_1": {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "oN", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "No Observation Recommendation \u201c2", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], "page": 9, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Carrying out micro scale irrigation activities.\n2. Construction of Kanara Seed school", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], "page": 10, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Refer to Appendix 1(c) for details \nManagement Response \nThe Accounting Officer explained that some of the planned activities were not implemented due to the following reasons; \ne Less funds were released for some activities. \ne Delays by some contractors who could not complete their works in time. \nNo.\\}- Program Activity Sourc Total Pictorial -~-\\}-Summary Audit Manageme me details eof expend evidence of conclusio nt funds iture findings n Response (UGX) \n(Time, \n\u2018Bns \nQuality, \nQuantity, \nCost and \nFunctiona \nlity)", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}, [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}]], "page": 10, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Integrated Mechani URF 0.025 Y Hi At the time There road The road \\| Transport zed \nnk of works was Infrastruct mainten \ninspection were maintained ure and ance of \nthe road unsatisfact in January Services 12.6 km \nhad ory 2023 and of [ portholes, because of Nyabban \\| as well as the heavy i-Kinaga- \u2014\\_ over rains more Kicwamb grown grass grew a road \nvegetation", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], "page": 11, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "on the side- and \nlines. We in bushes on addition the sides. experienced budget cuts which contributed to our failure to employ routine manual maintenance labourers/ro ad gangs for bush \nclearing and pothole \nfilling Construc DDEG 0.027 \nAt the time Works tion of \\_ of were the \nEr] wit] inspection, complete x Finny \\| the \nDistrict \nHeadqua ET \\| planned \nrter works had \\| \nBuilding \n\"\\| \\| been done. \\|", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}, [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}]], "page": 11, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "oN", "page": 8, "level": 2}}], "page": 11, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should engage the relevant authorities to ensure that unrealized funds are sent in the subsequent Financial Year. \n1.7.1 The service delivery under focus areas \nwater quality testing. \nEducation \u00b0 The District did not The Accounting Officer Development follow the required budget \nshould always follow the Grant allocation guidelines during guidelines when budgeting. allocating resources.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "oN", "page": 8, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "oN", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "oN", "page": 8, "level": 2}}]], "page": 11, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Under allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ineligible/wasteful", "metadata": {"headings": [{"headings_0": {"content": "ineligible/wasteful", "page": 12, "level": 2}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "activities/items. \nMicroscale e Irrigation equipment was e The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "ineligible/wasteful", "page": 12, "level": 2}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 12, "level": 2}}, {"headings_1": {"content": "ineligible/wasteful", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "not delivered to farmers should ensure that equipment is delivered to", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 12, "level": 2}}, {"headings_1": {"content": "ineligible/wasteful", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "all the farmers who paid for This fails the purpose for which", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "co-founding.", "metadata": {"headings": [{"headings_0": {"content": "co-founding.", "page": 12, "level": 2}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "the funds were disbursed and \npoor implementation of the \nprogram during the financial \nyear. \ne Works were progressing e The Accounting Officer behind schedule. should ensure the contractor completes works", "metadata": {"headings": [{"headings_0": {"content": "co-founding.", "page": 12, "level": 2}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "co-founding.", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "on time as agreed in the Education service delivery to \ncontract. \nthe beneficiaries has been \ndelayed \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nresulting into a revised wage budget of UGX. 16,354,053,066 that the-wage budget - which was all warranted. \nis fully utilized as", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "co-founding.", "page": 12, "level": 2}}, [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "co-founding.", "page": 12, "level": 2}}], [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "co-founding.", "page": 12, "level": 2}}], [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "co-founding.", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], "page": 13, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Out of the total warrants, UGX. 13,715,648,788 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,638,404,274 representing utilization of 84% as summarized in the table below and in Appendix 2; \nApprov Supple Revised Warran Payment Unspent mentar Budget ts UGX. s UGX. Balance y UGX. UGX. Bn Bn Bn UGX. Bn Bn \n1,989 16,354 16,354 13,715 2,638 From the analysis, I noted that; \nThere was an under absorption of UGX. 2,638,404,274 e \nThe supplementary funding of UGX. 1,989,932,869 was not utilized e \nL \n2.2 Inconsistencies in Employee Details \nThe Accounting A total of 61 employees on the payroll had inconsistencies in Officer should engage their dates of birth, captured in the payroll and data captured by the affected staff and NIRA on the National IDs. The information is critical in the ensure that employee identification of an individual. \nrecords are duly updated and brought Inconsistent information undermines the integrity of the District\u2019s to the attention of the records and may complicate the employee service history and Ministry of Public retirement procedures. Where the errors in dates of birth Service within a increase the length of service, it may lead to the irregular specified timeline for extension of employee service. \nappropriate action. \nThe Accounting Officer explained that Management had taken note of the highlighted cases and will immediately submit to the Ministry of Public Service for reconciliation of the employee records on IPPS as per the correct dates of birth on the National", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}, [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Identity Cards.", "metadata": {"headings": [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], "page": 13, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "U \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the The \nAccounting accuracy of the payroll including planning, budgeting and Officer should ensure payments for the period of four years (2019/2020-2022/2023). \ntimely reconciliation of the amounts \nI noted that; \nbefore effecting a) Under-remittance of UGX.316,304,599 of statutory payments. deductions were made by the entity during the period. \nb) Under-remittance of UGX.160,141,275 of non-statutory deductions were made by the entity during the period. \nThe Accounting -Officer explained that Management had taken these names on the note and will ensure recovery from all those who retired before payroll. For staff on payment of their pension and gratuity using a recovery form transfer of service, NS20b. the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations. In addition, amounts", "metadata": {"headings": [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}, [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}]], "page": 13, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "paid irregularly should be \\_ recovered. \n\u20ac) Review of the Entity Staff Establishment \nThe \nAccounting \nDuring the audit, I undertook procedures to review the Officer should re- completeness and relevancy of the entity establishment and assess the District\u2019s noted that; establishment and i) Out of 137 approved positions, a total of 102 positions liaise with the \nwere filled leaving a gap of 43 vacant positions. In responsible \naddition, 8 positions were over-filled. \nstakeholders with a view to mobilizing \nii) The entity did not have an approved and costed staff resources to fill establishment for primary, secondary and\\_ tertiary critical positions to institutions while the staff structure for health facilities enhance service issued by Ministry of Health was not incorporated into the delivery. \ndistrict approved structure. \nThe Accounting The Accounting Officer explained that Management had taken \nOfficer should engage note and will immediately request for clearance to recruit based \nthe District Service on the available wage to fill the most critical vacancies in the \nCommission and District as per the staff structure. \nMinistry of Public Service to develop and implement a costed staff structure for the District. \nOTHER MATTER \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}, [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}]], "page": 14, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 14, "level": 2}}, {"headings_1": {"content": "Identity Cards.", "page": 13, "level": 3}}], "page": 14, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "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 \nKitagwenda District received UGX\u00b0294,102,452 (100%) of the budgeted funds for the financial year 2022/23 and spent all of it resulting into 100% performance. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 14, "level": 2}}, {"headings_1": {"content": "Identity Cards.", "page": 13, "level": 3}}, [{"headings_0": {"content": "AREAS)", "page": 14, "level": 2}}, {"headings_1": {"content": "Identity Cards.", "page": 13, "level": 3}}], [{"headings_0": {"content": "AREAS)", "page": 14, "level": 2}}, {"headings_1": {"content": "Identity Cards.", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 15, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 14, "level": 2}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "quantity Rural Water and Borehole drilling inclusive 4 \n4 Sanitation Sub- of hydrogeological survey \n\\| \nGrant Borehole rehabilitation 7 8 (traditional 3 stance Latrine 1 1 \u2014 component) \nconstruction with a urinal \n2 Piped Water Support Ntara-Kichwamba \\| 1 \n1 Sub-Grant source development", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 15, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 14, "level": 2}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 15, "level": 2}}, {"headings_1": {"content": "quantity", "page": 15, "level": 2}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 15, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 15, "level": 2}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 15, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 15, "level": 2}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where management had commendable performance; \n\u00b0 All the budgeted funds were received. \nAll the funds were fully utilized as planned. \n\u00b0 \n\u00b0 There were no variances between the budgeted amount and the required percentage allocation of rural water and sanitation sub-grant (traditional component) and piped water sun-grant (UGIFT component) \nAll of the projects in the water grant work plan were approved in the five-year", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "development plan.", "metadata": {"headings": [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The projects in the approved work plan and those included on the indicative list of capital investments were all eligible. \nThe district undertook desk and field appraisals for all of the projects as evidenced by activity reports, analysis sheets, environmental and\\_ social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \nAll of the ongoing UGFIT projects (seed schools and health centre upgrades) had \n3.1.2 Areas of Improvement \nHe RM AS \nI noted the following areas where the District needs improvement; \n3.1.2.1 Planning \nThe 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. e prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \noe provides an indicative list of capital investments and other development activities to be funded. \ne 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 noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that e \nthe District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 3. \n\\| SN Category Sub County/Town Budget Ranking Rank Council Name Amount based on need interpretation \\| 1 Sub County with Ntara SC \n131,465,905 6 \nLeast needy by most allocation rank \\| 2 Sub County with Mahyoro SC 3,670,500 2 \nSecond most least allocation needy 3 Sub County with Kanara SC \n0] 3 Third most no allocation Buhanda SC 5 needy Second least needy \nall \nFailure 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": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}, [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "development plan.", "page": 15, "level": 1}}], "page": 16, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the finding and attributed it to the inaccuracy of data of the MWE MIS website. This MWE MIS data is inaccurate and not up to date and the Ministry acknowledges this. This is because contrary to MWE MIS data the estimated data of the District Water Office shows that the Sub County that got \nI reviewed procurement files and noted the following; \noo \ne None of the projects had their procurement contracts awarded by 31% October", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "development plan.", "page": 15, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "development plan.", "page": 15, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "development plan.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2022. Appendix 4 refers. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "development plan.", "page": 15, "level": 1}}], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the delay to contract the projects within the required time frame but added that the contracts were later awarded and all the projects were fully completed within the financial year. \nRecommendation \nThe Accounting Officer should always comply with the grant implementation", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "3.1.2.3 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the o \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no 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\u00b0 \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nOne (01) project did not have its designs approved by the Ministry of Water and oe \nEnvironment as shown in the Appendix 5 \nAs a result, the project may not meet the minimum standards required by the MoWE. \nThe \nOfficer \nthat there was a mutual consensus between the \nPartially/non-functional projects lead to loss of funds and: derai!:the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the accuracy of this reported data obtained from the Annual Work plan report may not be 100% correct but it\u2019s true that most of the facilities are failing as a result of;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Elapsed life span\n2. Negligence and breach of duty of care of water user committees, local councils and community members", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "However, management has noted this concern and actions to correct, report and update the data as well as conducting massive community sensitization on maintenance of facilities, re-activation and refresher training of Water user committees.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should make arrangements to rehabilitate the non-functional water facilities. \ne The district lacked water quality testing kits which implies that water quality is compromised or high costs incurred by the District using third parties to carry out the water quality testing. \nThe Accounting Officer explained that they used an accredited water quality testing institution (Midwest Umbrella of Water and Sanitation) with licensed water quality testing laboratory. This was because the funds received were insufficient to procure water quality testing kits and reagents to enable the testing of the 20% of the old facilities as recommended by the ministry. In addition, the kits are limited to certain parameters and key parameters such as e-coli (faecal contamination), Total coliforms, etc. cannot be tested with the kits. However, management plans to procure some kits and train staff in this aspect in the F/Y 2024/25.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should acquire water quality testing kits in place as par the guidelines. In addition, partnerships should be exploited with existing government institutions, such as NWSC with water testing laboratories for much more complex water testing requirements. \nThe following activities were undertaken; SN Activity \nPlanned quantity Actual", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}]], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Construction of Kanara Secondary seed school 2 \n1 \\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; \no All the activities in the Annual work plan and budget were implemented hence achieving the objectives for the financial year. \no The district had a land titile for the implemented project Kanara Seed Schhol. \no All the infrastructure observations forexampla designs based on user needs, minutes of site meetings, material test results, utilisation of Personal Protective Equipment and existence of other safety measures on site where all available. \n3.2.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n3.2.2.1 Funding and Absorption \nThe District received 100% of the budgeted funds of UGX 1,760,632,286. Out of the received funds, UGX 850,263,665 (48%) was spent, leaving UGX 910,368,621 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "a Se \\| \n(A) (B) (C) E=(B-C) \nD=(A-B) \\_ \\| BER Capital 1,685,609,018 1,685,609,018 775,240,670 910,360,348 368,348 development \nRecurrent 023,268 75,023,268 75,023,268", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "75,023,268", "metadata": {"headings": [{"headings_0": {"content": "75,023,268", "page": 19, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 19, "level": 1}}], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 19, "level": 2}}, {"headings_1": {"content": "75,023,268", "page": 19, "level": 4}}], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1,760,632, 1,760,632,286 850,263,938 910,368,621 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \noe Construction of Kanara Seed Secondary School. \nImplementation. cf-UGiFT activities \n3.2.2.2 Inspection of UGIFT activities \nI conducted physical inspections of the UGIFT project implemented at UGX. 1,760,632,286 on 13 December 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Remarks \\| Pictorial Recommendation (Time, Quality, Evidence \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 19, "level": 2}}, {"headings_1": {"content": "75,023,268", "page": 19, "level": 4}}, [{"headings_0": {"content": "ae", "page": 19, "level": 2}}, {"headings_1": {"content": "75,023,268", "page": 19, "level": 4}}], [{"headings_0": {"content": "ae", "page": 19, "level": 2}}, {"headings_1": {"content": "75,023,268", "page": 19, "level": 4}}]], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 2}}, {"headings_1": {"content": "ae", "page": 19, "level": 2}}], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Construction of Start date: 28\" Dec \nThe Accounting Kanara Seed 2022 wit Officer should Secondary School End date: June 2024 \\| \nensure the award a contractor who is Contractor: Sky At the time of audit", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 2}}, {"headings_1": {"content": "ae", "page": 19, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 20, "level": 2}}, {"headings_1": {"content": "ae", "page": 19, "level": 2}}]], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "If #", "metadata": {"headings": [{"headings_0": {"content": "If #", "page": 20, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 2}}], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "capable so that worth \ninspection, works were \\| \\_ \\| \nplanned works is = \n\\_\\| \nprogressing but behind \u201eu \n\\| completed time. on Contract schedule. \u201a Administrati \\| \namount: UGX onblock", "metadata": {"headings": [{"headings_0": {"content": "If #", "page": 20, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 2}}, [{"headings_0": {"content": "If #", "page": 20, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 2}}], [{"headings_0": {"content": "If #", "page": 20, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1,760,632,286", "metadata": {"headings": [{"headings_0": {"content": "1,760,632,286", "page": 20, "level": 2}}, {"headings_1": {"content": "If #", "page": 20, "level": 4}}], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Challenges faced u are \\|\\| Amount paid to negative media inspection date: communication and \nUGX 850,263,665 lack of sensitization on HIV/AIDS, missing out \non", "metadata": {"headings": [{"headings_0": {"content": "1,760,632,286", "page": 20, "level": 2}}, {"headings_1": {"content": "If #", "page": 20, "level": 4}}], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "government", "metadata": {"headings": [{"headings_0": {"content": "government", "page": 20, "level": 2}}, {"headings_1": {"content": "1,760,632,286", "page": 20, "level": 2}}], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "programmes \nlike \nmosquito nets for the \nage site workers. lScence \\_\\| \\| block and \u0131 \u0131 multipurpo \\| The Accounting Officer se hall attributed the delayed \nconstruction of Kanara \nSeed School, to the \nlack of capacity on the \npart of the Contractor. \nIn addition to having \nmore than one site to \nconstruct. \nLE \naa \n3.3.1 observations Er \nI noted the following areas where management had commendable performance; \no All the projects/programs under the Education Development Grant were screened for likely environmental and social impacts, had environment and social management plans and implemented the prescribed mitigation measures \no The Local Government incorporated education development grants project activities into the district plans and budgetary framework. \no The entity did not spend any funds on ineligible activities contrary to the", "metadata": {"headings": [{"headings_0": {"content": "government", "page": 20, "level": 2}}, {"headings_1": {"content": "1,760,632,286", "page": 20, "level": 2}}, [{"headings_0": {"content": "government", "page": 20, "level": 2}}, {"headings_1": {"content": "1,760,632,286", "page": 20, "level": 2}}], [{"headings_0": {"content": "government", "page": 20, "level": 2}}, {"headings_1": {"content": "1,760,632,286", "page": 20, "level": 2}}], [{"headings_0": {"content": "government", "page": 20, "level": 2}}, {"headings_1": {"content": "1,760,632,286", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "government", "page": 20, "level": 2}}], "page": 21, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "o There were no diversions to activities outside approved Education Development grant work plan. \no Project Management Committees and Procurement Committees of Projects/programs sought guidance from the district specialists for all contracts. \no All the 3 Projects/programs worth UGX 207,516,000, contract managers were appointed from user groups or sector specialists. \no All the 3 projects worth UGX 207,516,000 were sufficiently supervised by their respective user committees. \no All the 3 projects implemented during the financial year submitted monthly physical progress reports as per the guideline. I further noted that all the projects/programs submitted their monthly financial reports to the AO for onward submission to the MoES. \neo SFG Projects/programs were reviewed by the Internal auditor. \no All projects implemented the recommendations made by the DLG. \no All payment certificates were reviewed and certified by the Internal Auditor. \n3.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "government", "page": 20, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "government", "page": 20, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "government", "page": 20, "level": 2}}]], "page": 21, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "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 does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools \nrehabilitation or construction of service-delivery-and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 92% to capital expenditure instead of the required minimum of 95% leading to under allocation by UGX. 5,921,823 (3%) while Investment service costs were over allocated by UGX. 5,921,823 (3%). \nMain Expenditure Threshold as Actual Approved Variance Audit per the percentage budget (UGX) remark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "oo EET expenditure a \\| ac ge 95% \n~~ \nCapital At least Under", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "207,516,000", "metadata": {"headings": [{"headings_0": {"content": "207,516,000", "page": 22, "level": 1}}, {"headings_1": {"content": "(A)", "page": 22, "level": 8}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "allocation Investment service More than 8% 17,155,393 -3% \ncosts zero but up to \nAllocation \n5% \n100] 224,671,393) [ove nl] \nUnder allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible/wasteful", "metadata": {"headings": [{"headings_0": {"content": "207,516,000", "page": 22, "level": 1}}, {"headings_1": {"content": "(A)", "page": 22, "level": 8}}, [{"headings_0": {"content": "207,516,000", "page": 22, "level": 1}}, {"headings_1": {"content": "(A)", "page": 22, "level": 8}}]], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "activities/items.", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 22, "level": 1}}, {"headings_1": {"content": "207,516,000", "page": 22, "level": 1}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer explained that inflation of the fuel prices and the environmental impact assessment costs that were incurred by the department instead of the contractor led to the increase in investment service costs.", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 22, "level": 1}}, {"headings_1": {"content": "207,516,000", "page": 22, "level": 1}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "activities/items.", "page": 22, "level": 1}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should always follow the grant guidelines when allocating resources,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "activities/items.", "page": 22, "level": 1}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 224,671,393 representing 100% funding as detailed in the table below; \n\\| Budgeted amount (UGX) \\| Funds released (UGX) \nVariance (UGX 224,671,393 \\| 224,671,393 0 \n3.3.2.2 Procurement \nIrregularities in the procurement process \nSection 6.2.3 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector for, 2021 requires locally selected projects to follow standard procurement procedures in accordance with the applicable laws and section 6.2.3.1 requires Procurement procedures for the jointly selected and executed development projects to be done in accordance with PPDA Regulations 2014 and guiding criteria provided by MoES. \nI noted the following irregularities in the procurement process; \n3.3.2.2.1 \nFailure to maintain proper Procurement Records \nRegulation 46(1) (b) of the Local Government (PPDA) Regulation, 2006 requires that the entity should maintain contract management records. \nContrary to the above, I observed that the 3 Projects/programs worth UGX 206,326,843 did not maintain contract management records as required. Details in Appendix 5 \nThis denies stakeholders information on the procurements made by the", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Projects/programs.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], "page": 23, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer explained that management takes note of this and pledges to always update procurement action files with contract management records. \nRecommendation \nThe Accounting Officer should ensure that proper procurement records are maintained by the PDU. \n3.3.2.2.2 Failure to include Particular Condition of Contract (PCC) clauses in the Procurement Process \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI noted that 3 \nwhich could result in environment and social", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}, [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}]], "page": 23, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- -Recommendation \nThe Accounting Officer should ensure that particular condition of contract clauses are included in contracts which could result in environment and social risks.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \n3.4 MICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Kitagwenda District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKitagwenda District received UGX.1,040,915,533 (100%) that was budgeted to implement the following activities. \nSN \\| Category Activity \\| Planned Actual \\|", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}, [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}]], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "quantity uantity", "metadata": {"headings": [{"headings_0": {"content": "quantity uantity", "page": 24, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Capital Development (micro Installation of irrigation 45 \n11 \nscale irrigation equipment) equipment \n2 Complementary services Training of farmers 100 65 Setting up demo farms 1 [4 \\| \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "quantity uantity", "page": 24, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}, [{"headings_0": {"content": "quantity uantity", "page": 24, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "quantity uantity", "page": 24, "level": 2}}], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The following were my observations; \n3.4.1 observations \nI noted the following areas where management had commendable performance; \ne All the budgeted fund were recieved by the district. \ne The budgeted amount and the required program percentage allocation for capital development and complementary category were allocated as the grant guideline specifies, 75% capital development and 25% complementart activities. \ne The district did not spend on ineligible activities according to the expenditure", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "quantity uantity", "page": 24, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "quantity uantity", "page": 24, "level": 2}}]], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "vouchers.", "metadata": {"headings": [{"headings_0": {"content": "vouchers.", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "e All expenditure categories for the complimentary services were spent on their specific codes and verification revealed that departmental work plans indicated expenditure codes. \ne The outputs for complemetary activites were adequately quantified in the work plan and the monthly program \nto the \nOfficer were also \no\u00b0 ~Gut-of the total program receipts of UGX. 1,040,915,533, UGX. 222,827,599 (21%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 818,087,534 (79%). Details are in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure absorption", "metadata": {"headings": [{"headings_0": {"content": "vouchers.", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}, [{"headings_0": {"content": "vouchers.", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "vouchers.", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "metadata": {"headings": [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], "page": 25, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I undertook audit on the 5\" December 2023 to ascertain the extent of service e \ndelivery and noted that the District had not installed any of the 11 out of the 45 planned irrigation equipments. \nAs a result of the budget short falls key program activities such as installation of irrigation equipment were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that Micro-Irrigation grant guidelines require a farmer to co-fund 25% for solar systems and 75% on diesel and petrol system of the total cost. We did not utilise the budget because farmers did not co-fund as the co- funding was too high. \nRecommendation \nThe Accounting Officer should liaise with the responsible Ministry to harmonise and come up with a favourable co-funding payment for the farmers who express their interest in the programme. \n3.4.2.2 Implementation of the Micro irrigation program \nParagraph 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; \nFarmer awareness raising will be based on a communication strategy and user- o \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. o \nFarmer's co-funding are budgeted, managed and accounted for using \nAs a result of the shortcomings,--the: purpose for which the funds were disbursed resulted into poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that the procurement process started late due to delays in co-funding. He also explained that the contractor has since installed the equipment and the training has commenced.", "metadata": {"headings": [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}, [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}]], "page": 25, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}], "page": 26, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should sensitize the farmers earlier so that they prepare adequately (financially) to ensure that equipment is delivered by supplier on time. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kitagwenda DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn the financial", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 29, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "Coordinator.", "page": 29, "level": 3}}], "page": 30, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \n4.2.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "Coordinator.", "page": 29, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "Coordinator.", "page": 29, "level": 3}}]], "page": 30, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, T noted the following; \noe No funds were disbursed to any of the 55 SACCOs in the 1\\* Quarter yet UGX.1,375,000,000 was expected per quarter. \ne Only 46 out of the 55 SACCOs received PRF of UGX.1,1150,000,000 in the 2 Quarter. \nOnly 8 out of the 55 SACCOs received UGX. 200,000,000 in the 3 Quarter. \noe \neo 55 SACCOs received a sum of UGX. 4,150,000,000 instead of UGX.25,000,000 \nRecommenaation ~~\" a \nThe Accounting Officer should ensure that SACCOs information is corrected on time and informed him that the matter of late release of funds will be brought to the attention of MoFPED. \n4.2.3 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM-A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], "page": 31, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the o \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems. \no The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on is a subcommittee. \nSN Governance -: \\| -@bservations Management Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}]], "page": 31, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1. Parish \noe PDCs were fully The Accounting The Accounting", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 2}}, {"headings_1": {"content": "Response", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "constituted in all Officer explained that Officer should liaise Committees \nthe 10 PDM the training of PDCs with the MoFPED to (PDC) \nSACCOs. \nrequires funding and ensure that PDCs are e Out of 10 PDCs, \\|as a district the sufficiently facilitated they all held 3 department of trade for their functionality", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 2}}, {"headings_1": {"content": "Response", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "that is spearheading and also train them meetings. \npillar 3 has no means on how to prepare oe Parish priorities of transport to parish priorities. and action plans traverse in all \nfor the FY parishes and the \n2022/2023 were funding is so small. \nnot prepared by He also added that \n2 PDCs. \nmost of the PDCs are \ne 5 PDCs out of not technical enough \n10 prepared 4 \\|to prepare parish \nquarterly priorities to the \nperformance expected standard, \nreports, 4 PDCs however \nprepared 2 management will", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 32, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "keep on carrying out \nperformance the trainings and in \nreports and 1 the subsequent years \nPDC did not they will all be well \nprepare. versed with the \ne 10 PDCs preparation \nreceived funding \nof UGX. 750,000 \neach for the \nPDC activities. \nAppendix 7b \n2; SACCO \no All the 10 SACCOs \\| The Accounting The Accounting Committees \nconstituted the Officer explained that Officer should liaise and Sub supervisory, the functionality of with MoFPED to Committees executive sub committees facilitate sub- committees as needs funding since committees and also well as the Loan, most of these ensure that all the however \nfarmers cannot spare SACCOs are existent", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 32, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Production,", "metadata": {"headings": [{"headings_0": {"content": "Production,", "page": 32, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "their time to do free and \nfunctional", "metadata": {"headings": [{"headings_0": {"content": "Production,", "page": 32, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Marketing,", "metadata": {"headings": [{"headings_0": {"content": "Marketing,", "page": 32, "level": 2}}, {"headings_1": {"content": "Production,", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "group work. Some of subcommittees. \n4.2.4 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "Marketing,", "page": 32, "level": 2}}, {"headings_1": {"content": "Production,", "page": 32, "level": 2}}, [{"headings_0": {"content": "Marketing,", "page": 32, "level": 2}}, {"headings_1": {"content": "Production,", "page": 32, "level": 2}}]], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(PRE)", "metadata": {"headings": [{"headings_0": {"content": "(PRE)", "page": 33, "level": 6}}, {"headings_1": {"content": "Marketing,", "page": 32, "level": 2}}], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund \nunder PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PRE)", "page": 33, "level": 6}}, {"headings_1": {"content": "Marketing,", "page": 32, "level": 2}}], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its 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 PPM SACCO \nThe AO 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 of Observations Management Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "(PRE)", "page": 33, "level": 6}}, {"headings_1": {"content": "Marketing,", "page": 32, "level": 2}}, [{"headings_0": {"content": "(PRE)", "page": 33, "level": 6}}, {"headings_1": {"content": "Marketing,", "page": 32, "level": 2}}], [{"headings_0": {"content": "(PRE)", "page": 33, "level": 6}}, {"headings_1": {"content": "Marketing,", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Licensing of PDM All SACCOs were not The Accounting The Accounting SACCOs Under the licensed to take on Officer took note Officer should laisse Microfinance the business of and promised to with MoFPED to Institutions Money lending under engage UMRA facilitate PDM Lenders Act Microfinance (Uganda SACCOs on Institutions money Microfinance registration and lenders act as Regulatory licensing under the detailed in Authority), PDM Microfinance", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 34, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Signing of PRF e UGX5.5Bn was: The. \u00bb\u00bbAccounting The Accounting - \nFinancing transferred to 55 Officer \nOfficer should ensure Agreements \nSACCOs before acknowledged the that PRF agreements signing \nPRF issue and promised are signed and put in financing \nto engage further place. \nagreement as the office of the \ndetailed in Resident State \nAppendix 7e Attorney since all \nFinancing \nTransfer of PRF to agreements were \nSACCOs without PRF delivered and \nfinancing submitted to his \nagreements could office for signing. \nlead to funding \nillegitimate SACCOs \nand loss of PDM \\_ \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 34, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "4.2.5 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 34, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth \u00b0 \nranking 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 \nmust be a member of a \nsubsistence household on the \nSN\\_\\| Activity - Observations \n\u2018Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}, [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}]], "page": 34, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Wealth Ranking All parishes did not The Accounting The OPM should of Households carry out wealth Officer", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "harmonise and ranking during acknowledged the issue a clear identification \nof issue but attributed guidance on how subsistence", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}, [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}]], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "it to the different Parishes should households. Details circulars which are carry out Wealth are in Appendix 7f \nissued from time to ranking. \ntime. \nFailure to identify The Accounting \nsubsistence Officer explained \nhouseholds using the that the District \nwealth ranking tool followed the circular \nand select and Ref: ADM \nimplement prioritized 94/156/02- \nprojects may implementation of \nundermine the the Parish \nachievement of pillar Development model \nobjectives and disbursement \nof the Parish \nRevolving Fund \n(PRF) issued by the \noffice of the \nPresident on 3% \nJuly 2023. \nThe list of the \npeople under 39% \nwas supposed to be \nprovided by UBOS \nwhich it did not \nprovide hence \nleaving us to use \nthe above issued \ncircular.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Selection and oAll parishes selected The Accounting The Accounting Implementation flagship projects Officer Officer should of", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "contrary to the acknowledged the encourage the", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Prioritized/Flags guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flags guidelines.", "page": 35, "level": 2}}, {"headings_1": {"content": "Response", "page": 33, "level": 2}}], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "issue and promised parishes to be hip Projects 0o9 parishes selected that in the consistent with the flagship projects subsequent PRF flagship projects to that were releases, the achieve the pillar inconsistent with flagship projects objectives. \nundermine \nachievement of the \npillar objectives. \nInsurance \ne All PRF beneficiaries The Accounting The Accounting Policy for who carried out Officer noted the Officer should liaise", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flags guidelines.", "page": 35, "level": 2}}, {"headings_1": {"content": "Response", "page": 33, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flags guidelines.", "page": 35, "level": 2}}, {"headings_1": {"content": "Response", "page": 33, "level": 2}}]], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 36, "level": 2}}, {"headings_1": {"content": "Prioritized/Flags guidelines.", "page": 35, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "farming enterprises issue and promised with", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 36, "level": 2}}, {"headings_1": {"content": "Prioritized/Flags guidelines.", "page": 35, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 36, "level": 2}}, {"headings_1": {"content": "Farming", "page": 36, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 36, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 36, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "in 10 PDM SACCOs to consult the PDM Agricultural \ndid not obtain Secretariat on that Insurance Scheme agricultural \nissue since the \\|to sensitize the insurance policies communication to enterprise groups from \nUAIS. that effect has not and households Appendix 7h yet been received about insurance from the ministry. \nand also encourage Lack of recourse in \nthem to insure their form of insurance will \nfarming enterprises. expose the farming \nenterprises to the \nadverse effects of \nclimate change and \nmay result into failure \nto recover the loan \nfunds. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 36, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 36, "level": 2}}, [{"headings_0": {"content": "Enterprises", "page": 36, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 36, "level": 2}}]], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ORIGIay", "metadata": {"headings": [{"headings_0": {"content": "ORIGIay", "page": 36, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 36, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "AUDITOR GENERAL Copy 28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORIGIay", "page": 36, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 36, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "ORIGIay", "page": 36, "level": 2}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Appendix i(a): Performance of Local Revenue \nNo Source Approved Actual Variance Reasons for under/over collection Budget Collections ion", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "ORIGIay", "page": 36, "level": 2}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u201cTax Revenues _", "metadata": {"headings": [{"headings_0": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "A re 2 me or \\| \nj \\| \n\\| 1 Local Services Tax 84,500,000 71,626,873 12,873,127 Over budgeting 2 Land fees 42,000,000 15,130,000 26,870,000 Over budgeting 1 \nul Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}, [{"headings_0": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], [{"headings_0": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "103,218,910", "metadata": {"headings": [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "63,636,000 39,582,910 Default rates were high due to the covid-19 pandemic which T \nled some businesses to close. \nOther tax revenues 5,670,000 2,560,000 3,110,000 \nI \nAdministrative fees and \n415,999,300 \n28,117,051 387,882,249 Expectation of revenue from UWA which wasn\u2019t realized. licenses \nTotal Revenue 651,388,210 181,069,924 470,318,286 \nAppendix i(b): Utilization of warrants \nProgramme Warrants Expenditure Variance %age performance \u201cAGRO-INDUSTRIALIZATION 21 197013208 omas", "metadata": {"headings": [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}, [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}], [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}], [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}], [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1034700077 | ae", "metadata": {"headings": [{"headings_0": {"content": "1034700077 | ae", "page": 37, "level": 3}}, {"headings_1": {"content": "103,218,910", "page": 37, "level": 3}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "COMMUNITY MOBILIZATION AND MINDSET CHANGE 34,210,744 32,706,606 1,504,138 95.6 DEVELOPMENT PLAN IMPLEMENTATION 303,387,873 232,642,045 70,745,828 76.7 GOVERNANCE AND SECURITY \n3,478,258,342 1,910,569,243 1,567,689,099 54.9 HUMAN CAPITAL DEVELOPMENT 17,760,161,953 14,646,717,020 3,193 ;444,933 82.5 INTEGRATED TRANSPORT INFRASTRUCTURE AND 246,363,816 241,166,583 5,197,233 97.9 SERVICES \nNATURAL RESOURCES, ENVIRONMENT, CLIMATE 216,463,361 215,766,488 696,873 99.7 CHANGE, LAND AND WATER MANAGEMENT. \nPRIVATE SECTOR DEVELOPMENT 109,933,106 71,438,032 38,495,074 65.0 PUBLIC SECTOR TRANSFORMATION 1,686,256,978 1,459,040,651 227,216,327 86.5 \\| SUSTAINABLE URBANISATION AND HOUSING 2,500,000 2,500,000 \n100.0 \nTOURISM DEVELOPMENT 4,000,000 4,000,000 100.0", "metadata": {"headings": [{"headings_0": {"content": "1034700077 | ae", "page": 37, "level": 3}}, {"headings_1": {"content": "103,218,910", "page": 37, "level": 3}}, [{"headings_0": {"content": "1034700077 | ae", "page": 37, "level": 3}}, {"headings_1": {"content": "103,218,910", "page": 37, "level": 3}}], [{"headings_0": {"content": "1034700077 | ae", "page": 37, "level": 3}}, {"headings_1": {"content": "103,218,910", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "25,811,699,671 19,851,253,745 5,960,445,926 76.9 \n34 \nAppendix 1(c): Implementation of planned outputs \nFully implemented out-puts \nNo Program Sub-program PIAP-out \nBudget Total Out-put Total No Number of Out-put expenditure activities in fully the out-put implement UGX \ned \nactivities", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}, [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. HUMAN CAPITAL 01- 1202010201-Basic Requirements 320003-Assets and 202,516,000 3 3 DEVELOPMENT Education,Sports and Minimum standards met by Facilities \nand skills \nschools and training institutions Management\n2. HUMAN CAPITAL 02-Population 1203010513-Service Delivery 000006-Planning and 247,683,171 4 4 DEVELOPMENT Health, Safety and Standards disseminated and \nBudgeting services \nManagement", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. INTEGRATED 03-Transport \nTE er ALTE ana 09030601-Transport oe Road infrastructure rehabilitated and \nne \nManaried, \nAND SERVICES Development", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "1 1", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "210,731,383", "metadata": {"headings": [{"headings_0": {"content": "210,731,383", "page": 38, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "4. INTEGRATED Infrastructure 03-Transport BSUZDANI Capac\u0131ly : Be Beane ss 000017- \n1 1 TRANSPORT and Infrastructure \ntransport infrastructure and 30,000,000 \nINFRASTRUCTURE Services . \nDevelopment and \nservices increased \nAND SERVICES Development , Management", "metadata": {"headings": [{"headings_0": {"content": "210,731,383", "page": 38, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nPartially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "210,731,383", "page": 38, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 37, "level": 3}}, [{"headings_0": {"content": "210,731,383", "page": 38, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Po 9 9", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "No Program Sub-program PIAP-Outs \nBudget Out-put Total Out-put Total No Number of No \nof No of activities expenditure activities fully partially that were not UGX implemented implemented implemented activities activities \\|", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. AGRO- 01-Institutional \"01060104-Regular 010017-Machinery 222,827,999 2 0 1 1 INDUSTRIALIZATI Strengthening collection and dissemination acquisition and \nON and of agriculture data maintenance \nCoordination undertaken", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "01060203-Enabled agricultural extension supervision \nsystem \n35 \nNo Program \\| Sub-program PIAP-Outs \n=\\| \ndeveloped operationalised\" \nBudget Out-put Total Out-put Total No Number of\\|No \nof No of activities expenditure activities fully partially that were not UGX in the implemented implemented implemented output activities activities \\{ and", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}, [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}]], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. HUMAN CAPITAL (or: 1202010201-Basic 320003-Assets and 850,263,665 1 0 1 0 DEVELOPMENT Education,Sport Requirements and Facilities \ns and skills \nMinimum standards met by Management \nschools and training \ninstitutions", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nAppendix 2: Utilization of the Wage Budget \n1,073,091,664 3 \\| 0 2 1 \nApproved Budget Supplementary Revised Budget", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}, [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}]], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| Expenditure", "metadata": {"headings": [{"headings_0": {"content": "| Expenditure", "page": 39, "level": 3}}, {"headings_1": {"content": "Po 9 9", "page": 38, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Department (UGX) (UGX) \\| (UGX) Release (UGX) \\_ (UGX) Unspent (UGX) Administration 1,541,789,362 87,000,000 1,628,789,362 1,628,789,362 \\| 1,401,608,651 227,180,711", "metadata": {"headings": [{"headings_0": {"content": "| Expenditure", "page": 39, "level": 3}}, {"headings_1": {"content": "Po 9 9", "page": 38, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "metadata": {"headings": [{"headings_0": {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "page": 39, "level": 2}}, {"headings_1": {"content": "| Expenditure", "page": 39, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Education 8,951,797,927 1,595,132,869 \\_10,546,930,796 10,546,930,796 \\| \\_8,587,918,775 1,959,012,021 Finance 161,000,000 - 161,000,000 160,999,998 108,523,852 52,476,146 Health 2,502,402,013 204,600,000 2,707,002,013 2,707,002,011 2,499,979,701 207,022,310", "metadata": {"headings": [{"headings_0": {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "page": 39, "level": 2}}, {"headings_1": {"content": "| Expenditure", "page": 39, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}, {"headings_1": {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "page": 39, "level": 2}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Natural Resources 180,000,000 = 180,000,000 180,000,000 179,803,588 196,412 n \niL \nPlanning \\_ 39,640,000 - 39,640,000 39,640,000 21,493,895 18,146,105 Production 508,745,895 103,200,000 611,945,895 611,945,895 502,352,682 109,593,213", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}, {"headings_1": {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "page": 39, "level": 2}}, [{"headings_0": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}, {"headings_1": {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "metadata": {"headings": [{"headings_0": {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "page": 39, "level": 2}}, {"headings_1": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "F \nway", "metadata": {"headings": [{"headings_0": {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "page": 39, "level": 2}}, {"headings_1": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}, [{"headings_0": {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "page": 39, "level": 2}}, {"headings_1": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "metadata": {"headings": [{"headings_0": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, {"headings_1": {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "page": 39, "level": 2}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Trade, Industry & Local", "metadata": {"headings": [{"headings_0": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, {"headings_1": {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "page": 39, "level": 2}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Water 40,500,000 - + 40,500,000 40,500,000 38,899,500 1,600,500 Grand Total 14,364,120,197 \\_1,989,932,869 16,354,053,066 16,354,053,062 13,715,648,788 2,638,404,274 \\| \n36 \nAppendix 3: Fairness in the distribution of water projects \nSN Sub County \nDistrict average Sub-county Water Variance/ Need \nAmount allocated to the % age of amount allocated \nrate \ncoverage rate \\{the higher fhe Sub County \nto the Sub County out of \n1, Nyabbani sub county \n85 \ninclusive of Rwenjaza \nVariance aint IE, e \nthe total district grant \n96,727,214", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Kanara sub coun SB PO", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. Ntara sub coun", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "131,465,905 inclusive of Kakaasi \ninclusive of Ruhunga 4", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "6. Mahyoro sub coun \n3,670,500", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Appendix 4: Award of contracts & Design Approval \nSN Water Projects/ \nBudgeted Amount Expenditure Was the procurement Was the design \nfacilities \ncontract awarded by 31st approved? \nOctober 2022 \nBorehole drilling inclusive of hydrogeological survey \n116,505,067 104,499,620 N/A Borehole rehabilitation 32,405,058 29,363,999 No N/A 3 stance Latrine construction with a urinal \nSupport Ntara-Kichwamba source development \n17,000,000 15,819,552 N/A \n98,162,327", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "98,000,000", "metadata": {"headings": [{"headings_0": {"content": "98,000,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "264,072,452 \n247,683,171 \n37 \nAppendix 5: Failure to maintain proper Procurement Records \n\\| Procurement Reference No. Contract details \nContractor Contract sum Audit Remarks \\| \n(UGX)", "metadata": {"headings": [{"headings_0": {"content": "98,000,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, [{"headings_0": {"content": "98,000,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}], [{"headings_0": {"content": "98,000,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}], [{"headings_0": {"content": "98,000,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "metadata": {"headings": [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "of \n2 a: . \nMwijuka HR Services .149,069,55 1. Bid and contract documents for 5 stance Latrine - Kichwamba Quran \nKITAG867/WRKS/2022/23/00033 Construction of 5 stance latrine at \nMwijuka HR Services Busanza P/S in Mahyoro Town Council \nKITAG867/WRKS/2022/23/00032 Construction of 5 stance latrine at \nGalizooka Nutegyeki Nyarurambi P/S in Rwenjaza sub county Tom Ltd \nAppendix 6: Delayed supply and installation of irrigation equipment \nMwijuka HR Services not file on", "metadata": {"headings": [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. No letter of appointment of contract manager \n28,967,201 No letter of appointment of contract manager", "metadata": {"headings": [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "28,290,087 No letter of appointment of contract manager \nSN Name \nProcurement Ref. No. Supplier Expected Delivery Actual Delivery and Variance Contact Remarks and Installation Installation C= (B-A)", "metadata": {"headings": [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "date(A)", "metadata": {"headings": [{"headings_0": {"content": "date(A)", "page": 41, "level": 8}}, {"headings_1": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "date(B)", "metadata": {"headings": [{"headings_0": {"content": "date(B)", "page": 41, "level": 8}}, {"headings_1": {"content": "date(A)", "page": 41, "level": 8}}], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Pf \nI. \n1 \\| Kasingye \\| \n\\| KITAG867/SULPS/2022/ \n\\| ADRITEX(U) \\| \n6\" yet Delivered 7 7 u Aug 0772578293 \\| Delayed delivery \n2023 iS 7 \nNot 4 months \nAlosius 2023/00027 LIMITED \n2 Natukunda KITAG867/SULPS/2022/ ADRITEX (U) 6\" Aug 2023 Not yet Delivered 4 months 0780190968 Delayed delivery \n3 \n\\| \nNtamushobora KITAG867/SUP/2022/23/ ADRITEX(U) 6\" Aug 2023 Not \n\\| yet Delivered 4 months 0772949733 Delayed delivery \n4 fio Nkundabiza \nfoot KITAG867/SUP/2022/23/ [imran ADRITEX (U)", "metadata": {"headings": [{"headings_0": {"content": "date(B)", "page": 41, "level": 8}}, {"headings_1": {"content": "date(A)", "page": 41, "level": 8}}, [{"headings_0": {"content": "date(B)", "page": 41, "level": 8}}, {"headings_1": {"content": "date(A)", "page": 41, "level": 8}}], [{"headings_0": {"content": "date(B)", "page": 41, "level": 8}}, {"headings_1": {"content": "date(A)", "page": 41, "level": 8}}], [{"headings_0": {"content": "date(B)", "page": 41, "level": 8}}, {"headings_1": {"content": "date(A)", "page": 41, "level": 8}}]], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "metadata": {"headings": [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Not yet Delivered 4 months 0785359009 Delayed delivery \n5 Kamasaka Evas KITAG867/SUP/2022/23/ \nDelayed delivery 00024 \nLIMITED \n6 \\| Bimbona John KITAG867/SUP/2022/23/ ADRITEX (U) 6\" Aug 2023 Not yet Delivered \n38 \n0788304035 Delayed delivery \n00024 \n7 \\| Mwebaze KITAG867/SUP/2022/23/ ADRITEX (U) 6\" Aug 2023 Not yet Delivered \\| \nAkiniaga W 00024 LIMITED \n0772065098 Delayed delivery \n\\| 8 \\| Alitwijuka Javis KITAG867/SUP/2022/23/ Fi ADRITEX (U) 6\" Aug 2023 \nNot yet Delivered 4 months 0774514813 Delayed deliver 00024 \n9 \\| Aurelia \n\\| KITAG867/SUP/2022/23/ ne ADRITEX (U) \n6\" Aug 2023 Not yet Delivered 4 months 0772436906 een Delayed delivery \\| Bakahumura 00024 \n10 Fabius KITAG867/SUP/2022/23/ ADRITEX (U) 6\" Aug 2023 Not yet Delivered 4 months 07873416 Delayed delivery \n\\| en [meine Times ens Peeeieeey Byaruhanga 00024 \n11 Magezi Fred KITAG867/SUP/2022/23/ \n00024 \nLIMITED \nAppendix 7a: Delayed Release of Funds to PDM SACCOs \nDate of release No. of PDM SACCOs paid \nAmount paid on the date on the date \nJune 2023 100,000,000 \n39 \nAppendix 7b: Parish Development Committees (PDC) \nSN Does the membership of the Were \nDid the PDC prepare Did the PDC prepare Parish Development committee quarterly parish priorities and parish 5 year plan as (PDC) include those stipulated meetings action plans for the FY stipulated Annex 2 \nin the guidelines? held? 2022/2023 as per structure of the parish", "metadata": {"headings": [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}, [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}]], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ee zz 0", "metadata": {"headings": [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], "page": 43, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "ler, Paris jairperson Oo e women Council, Parish Chairperson of the youth Council, Parish Chairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under sec. 25(4) of the National Council for older Persons Act, 2013) \nAnnex 1 format of plan of the Governance parish priorities of the and Administration pillar Governance and operational . manual, Feb. Administration pillar 2022? \noperational manual, \nFeb. 2022? \nWere quarterly How much performance reports funding was prepared? \nreceived for the PDC activities? \n; : TB \n1 Yes 3 No No 2 750,000 \n2 Yes 3 Yes No 3 750,000 \n3 Yes 4 Yes No 4 750,000 \n\\| 4 Yes 3 Yes \n\\| No 3 750,000 \n\\| \nune \n5 Yes 3 Yes No No 750,000 \na 6 Yes 2 Yes No 1 750,000 mm 7 Yes 3 No No 3 750,000 \n8 Yes 3 Yes No 3 750,000 \n9 Yes 3 No Yes 3 750,000 \\| \n10 Yes 2 Yes No 2 750,000 \n40 \nAppendix 7c: SACCO committees and sub committees \nVote Name of Supervisory Executive Loan Sub \\| Production Marketing \nsub sub Business Finance and \\| Name SACCO committee Committee committee Committee Committee Development investment sub \nWas it Is the Was it Is the Was it Is the \nservices sub Committee", "metadata": {"headings": [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}]], "page": 43, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "_| Committee", "metadata": {"headings": [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "L \nBE \nWas it Is the Was it Is the Was it Is the Was it Is the Constit committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ uted? ee ted? ee ted? ee ted? ee ted? ee ted? ee ted? ee (yes/N operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio", "metadata": {"headings": [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "0. nal? ) nal? ) nal? ) nal? ) nal? ) nal? ) nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio nal) nal) nal) nal) nal) nal) nal) Kitagw Muyenga Yes \\| os ae [No \u201ci \nYes Yes Yes Yes Yes \u201c\\| No No No \\| No \\| No enda \n-", "metadata": {"headings": [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Nyabbani PDM \nletagw Nyabbani Yes Yes Yes \\|Ye No No \\| No No [No No No \n1 SACCO Yes Yas", "metadata": {"headings": [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}, [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}], [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}]], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ia", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "enda \n. \nNyabbani PDM \nSACCO = TE Fan His 4 Kitagw Kabujoge Yes Yes Yes Yes Yes No No [No No \nNo enda \nra- \nKabujoge ra PDM \nSACCO Yes His \nKitagw Kantozi- Yes \\| Yes Yes Yes Yes [no 4 ~ [No \nNo No No \\| No [No \\| enda \nKabujoge ra PDM", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}, [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}], [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}], [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}], [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}], [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}]], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO Yes Tite", "metadata": {"headings": [{"headings_0": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, {"headings_1": {"content": "ia", "page": 44, "level": 4}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kitagw Ntara Yes \\| Yes \\| Yes Yes Yes - \nenda \nKitagwen da PDM \nI no u \nNo No No No no \\|", "metadata": {"headings": [{"headings_0": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, {"headings_1": {"content": "ia", "page": 44, "level": 4}}, [{"headings_0": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, {"headings_1": {"content": "ia", "page": 44, "level": 4}}], [{"headings_0": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, {"headings_1": {"content": "ia", "page": 44, "level": 4}}], [{"headings_0": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, {"headings_1": {"content": "ia", "page": 44, "level": 4}}]], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "SACCO \nL \nKitagw Kicwamb Yes Yes Yes Yes Yes I Yes No No \\| No a- \nKitagwen \\| I \\_\\| \n41 \nNo No No No No \n\\| \n\\| \n\\| \n\\| \nenda da PDM \nT \nSACCO \nKitagw Kitonzi - Yes Yes Yes Yes Yes Yes No No No No enda Ntara \nPDM \nSACCO \nNo No No No \nKitagw Rugaram Yes Yes Yes Yes Yes Yes No No No No No No \u201aNo No enda a-Ntara \nPDM \nSACCO \nKitagw Bujumiro Yes Yes Yes Yes Yes Yes No No No No No No No No enda \n= \nBuhanda \nPDM \nSACCO \nKitagw Nyakasen Yes Yes Yes Yes Yes \nenda yi - \nBuhanda \nPDM", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}]], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 44, "level": 8}}], "page": 45, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nYes No No No No No No No \nzii \\| \nAppendix 7d: Licensing of PDM SACCOs under the Microfinance Institutions Money Lenders Act \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO registered under Microfinance Institutions money lenders", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 44, "level": 8}}, [{"headings_0": {"content": "No", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 44, "level": 8}}], [{"headings_0": {"content": "No", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 44, "level": 8}}], [{"headings_0": {"content": "No", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 44, "level": 8}}]], "page": 45, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 45, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "act 2016? (Yes/No) 1 Kitagwenda Muyenga Muyenga -Nyabbani PDM SACCO No \n2 \\_\\_\\| Kitagwenda Nyabbani Nyabbani -Nyabbani PDM SACCO No \n3 Kitagwenda \\| Kabujogera Kabujogera- Kabujogera PDM SACCO No \n4 Kitagwenda Kantozi Kantozi- Kabujogera PDM SACCO No \n5 Kitagwenda Ntara Ntara -Kitagwenda PDM SACCO No \n6 Kitagwenda Kicwamba Kicwamba- Kitagwenda PDM SACCO No \n7 Kitagwenda Kitonzi Kitonzi -Ntara PDM SACCO \nNo \n8 Kitagwenda Rugarama Rugarama-Ntara PDM SACCO No \n9 Kitagwenda Bujumiro Bujumiro- Buhanda PDM SACCO No \n10 Kitagwenda Nyakasenyi Nyakasenyi -Buhanda PDM \nNo \n42 \nAppendix 7e: Signing of PRF financing agreement SN Vote Pa rish Name of SACCO \nName \nDid the SACCO Chairperson sign Date funds were Date agreement was PRF financing agreement with the received \nsigned \nAO? \n2/w/w\\|ir Kitagwenda\\_\\| Mu yenga Muyenga -Nyabbani PDM SACCO No \nKitagwenda Nyabbani Nyabbani -Nyabbani PDM SACCO No \nKitagwenda Kabujogera Kabujogera- Kabujogera PDM SACCO No \nKitagwenda Kantozi Kantozi- Kabujogera PDM SACCO No \nAppendix 7f: Wealth ranking of households \nSN Vote Name Parish Name Was wealth ranking No. of No. of villages Remarks carried out at parish villages were wealth \nlevel? ranking was \ncarried out \n29\" June 2022 \nNot available 29\" June 2022 \nNot available 29\" June 2022 \nNot available 29\" June 2022 \\| Not available \n\\| \n1, Kitagwenda Muyenga No 2, Kitagwenda Nyabbani No 3; Kitagwenda Kabujogera No", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}, [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}]], "page": 45, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "4. Kitagwenda Kantozi No\n5. Kitagwenda Ntara No", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "6. Kitagwenda Kicwamba No", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "I. Kitagwenda Kitonzi No", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "8. Kitagwenda Rugarama No 9; Kitagwenda Bujumiro", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "10. Kitagwenda Nyakasenyi", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \n5 \nNone Selection of beneficiaries was done by the subsistence households themselves at village level. 6 \nNone Selection of beneficiaries was done by the subsistence households themselves at village level. 7 None \nSelection of beneficiaries was done by the subsistence households themselves at village level. 5 \nNone Selection of beneficiaries was done by the subsistence households themselves at village level. 5 \nNone Selection of beneficiaries was done by the subsistence households themselves at village level.", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}, [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Po None", "metadata": {"headings": [{"headings_0": {"content": "Po None", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Selection of beneficiaries was done by the subsistence households themselves at village level. \ni 5 \nNone Selection of beneficiaries was done by the \nSs ubsistence households themselves at village level. \\| \n6 \nNone Selection of beneficiaries was done by the \nsubsistence households themselves at village level. \nNone \nSelection of beneficiaries was done by the \nsubsistence households themselves at village level. \nNone \nSelection of beneficiaries was done by the \nsubsistence households themselves at village level. \n43 \nAppendix 7g: Selection and implementation of prioritized/flagship projects \nSN Vote Name Parish Name Name of \nList of flagship Are the flagship How Number of How many of How of many SACCO projects per projects many PDM the enterprises the farming SACCO \nconsistent with enterpris enterprises are farming enterprises are the priority es are \nenterprises from the commodities impleme priority selected bythe nting \ncommodity list LG? \nflagship \nrojects \nKitagwenda Muyenga Muyenga - - Coffee No 5 5 12 Nyabbani PDM - Poultry \nSACCO - Onion", "metadata": {"headings": [{"headings_0": {"content": "Po None", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 45, "level": 2}}, [{"headings_0": {"content": "Po None", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 45, "level": 2}}], [{"headings_0": {"content": "Po None", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 45, "level": 2}}], [{"headings_0": {"content": "Po None", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "_ - Banana", "metadata": {"headings": [{"headings_0": {"content": "_ - Banana", "page": 47, "level": 2}}, {"headings_1": {"content": "Po None", "page": 46, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\_\\_\\|- Beans \nKitagwenda Nyabbani Nyabbani - - Banana No 3 6 6 3 Nyabbani PDM - Coffee \nSACCO - Piggery", "metadata": {"headings": [{"headings_0": {"content": "_ - Banana", "page": 47, "level": 2}}, {"headings_1": {"content": "Po None", "page": 46, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry Maize \n-", "metadata": {"headings": [{"headings_0": {"content": "_ - Banana", "page": 47, "level": 2}}, {"headings_1": {"content": "Po None", "page": 46, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Kitagwenda Kabujogera Kabujogera- - Coffee No 4 6 6 1 4", "metadata": {"headings": [{"headings_0": {"content": "_ - Banana", "page": 47, "level": 2}}, {"headings_1": {"content": "Po None", "page": 46, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| -___ Greens", "metadata": {"headings": [{"headings_0": {"content": "| -___ Greens", "page": 47, "level": 1}}, {"headings_1": {"content": "_ - Banana", "page": 47, "level": 2}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kabujogera PDM - Passion SACCO - Cattle \nBanana -", "metadata": {"headings": [{"headings_0": {"content": "| -___ Greens", "page": 47, "level": 1}}, {"headings_1": {"content": "_ - Banana", "page": 47, "level": 2}}, [{"headings_0": {"content": "| -___ Greens", "page": 47, "level": 1}}, {"headings_1": {"content": "_ - Banana", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| - Piggery", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "= \\_\\_poultry \nKitagwenda IE \\| \nKantozi Kantozi- - Banana No 7 7 3 Kabujogera PDM - Piggery \nSACCO - Coffee \nMaize - \nPassion - \nBeans - \n", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Tomatoes \nKitagwenda Ntara Ntara - Poultry No \u2014- 3 6 4 3 -", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Kitagwenda PDM - Coffee SACCO - Piggery Banana - \nProduces - \nstores \nGroceries \n- \ni \n\\| \n44 \n; \\|", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "6. Kitagwenda Kicwamba Kicwamba- - Coffee No 3 4 4 3 Kitagwenda PDM - Poultry \nSACCO - Banana", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "igge -", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "7. Kitagwenda Kitonzi Kitonzi -Ntara - Tomatoes No 2 8 8 12 PDM SACCO Beans \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nCoffee - \nMaize - \nIrish - \n", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry Cassava -", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery \nT \nKitagwenda Rugarama Rugarama-Ntara - Beans No 2 7 7 2 PDM SACCO Cattle \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "8. Kitagwenda Rugarama Rugarama-Ntara - Beans No 2 7 7 2 PDM SACCO Cattle \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Trish - \nCoffee -", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery Millet \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nTomatoes - \n\\{\\|", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "9. \\| Kitagwenda Bujumiro Bujumiro- - Coffee No 3 5 7 3 Buhanda PDM - Pineapple \nSACCO - Banana", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery\n- Poultry a", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "L", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "10. Kitagwenda Nyakasenyi Nyakasenyi - - Coffee Yes 4 5 5 4 Buhanda PDM Banana \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery\n- Poultry Cattle \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "29 \n59 \n45", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kitgum District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kitgum District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..02b5b1c4975ef65f7858fd1405303e45024d97d5 --- /dev/null +++ b/reports/chunks/Kitgum District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \n, \nDECEMBER, 2023 \nTable of Contents \nTOD Or i EEE ii", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Breanne", "metadata": {"headings": [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee \n1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE \n1 \u201eennnrnn 2.0 Managerient. of The Government Salary Payrcl \n8 nenne ET I TEE 11 3.0 \nChange in Accounting Treatment for Non-current Assets... 11 AD Paryablas\u0131 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE > \n12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program. \n14 ..................... Be En 17 EEE \nEI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES \n21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], "page": 3, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit \nrset cetitetn Institutions IPPS \nIntegrated Personnel and Payroll system \nISSAIs \n\\_International Standards of Supreme Audit Institutions MoFPED of conomic \nMinistry Finance, Planning and \\| E Development Oe Ministry of Local Government \nMinistry of Works Transport and Engineering \nNon-Tax Revenue \nProgram Budgeting System Public Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernrnentel Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kitgum 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 Kitgum 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": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nKitgum District Local Government is mandated under the 1993 Local Government Statute ,the constitution of Uganda 1995-Article 176 and the Local Government Act (LG Act) 1997 to allocate public resources for integrated Participatory Planning Budgeting and investment management. \nDuring the financial year 2022/2023, Kitgum District Local Government had a budget of UGX. 41,805,118,175 out of which UGX. 38,755,642,185 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Details Budget Warrants % SN UGX UGX funding \\| l Recurrent (Wage) \n23,898,813,497 \\| 23,898,813,497 100 \n2 Recurrent (Non-wage) \\| 8,666,011,145 8,473,604,012 8 \\| 2 Development \\| 9,240,293,533 6,383,224,676 69 - \\| Total \n41,805,118,175 38,755,642,185 93 \nOut of the total warrants of UGX. 38,755,642,185 I reviewed the utilisation of warrants worth UGX. 25,100,158,500 (65%) as summarised in the table below \nSN Details Actual Cumulative % \nCumulative \\| expenditure Actual out of total UGX) expenditure warrants \\| \\_21,984,713,950 \nTheme area-PDM expenditure \n70,496,600 22,055,210,550 \naudited \n\\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}]], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "357,258,342", "metadata": {"headings": [{"headings_0": {"content": "357,258,342", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22,412,468,892", "metadata": {"headings": [{"headings_0": {"content": "22,412,468,892", "page": 5, "level": 3}}, {"headings_1": {"content": "357,258,342", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Focus area-Microscale irrigation", "metadata": {"headings": [{"headings_0": {"content": "22,412,468,892", "page": 5, "level": 3}}, {"headings_1": {"content": "357,258,342", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"22,687,252,325", "metadata": {"headings": [{"headings_0": {"content": "\"22,687,252,325", "page": 5, "level": 3}}, {"headings_1": {"content": "22,412,468,892", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects \nFocus area-UGIFT (Infrastructure) \\_\\_709,512,554 23,396,764,879 60 6 Focus area-Water development 294,274,673 23,691,039,552 61 grant (Piped water, and Rural \nwater and Sanitation grant)\\_ \n7 URF \n\\_627,530,819 24,318,570,371 \\| 3", "metadata": {"headings": [{"headings_0": {"content": "\"22,687,252,325", "page": 5, "level": 3}}, {"headings_1": {"content": "22,412,468,892", "page": 5, "level": 3}}, [{"headings_0": {"content": "\"22,687,252,325", "page": 5, "level": 3}}, {"headings_1": {"content": "22,412,468,892", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 DDEG", "metadata": {"headings": [{"headings_0": {"content": "8 DDEG", "page": 5, "level": 3}}, {"headings_1": {"content": "\"22,687,252,325", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "266,352,239 24,584,922,610 9 PHC", "metadata": {"headings": [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|\\_ 515,235,898 25,100,158,500\\| 65 \n\\| \nEs \n\\| Total \nof the utilised warrants 25,100,158,500 \naudited \n\\_ \nOut of the total warrants of UGX. 38,755,642,185 in the financial year 2022/2023, UGX.21,984,713,950 was on costs for which I issued a \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local revenue of I \nadvised the UGX. 300,000,000 however; by the end of the year, only UGX. 212,748,401 Accounting Officer to had been collected representing 64% performance. The summary is in the sensitize and register of table below and the details are in appendix 1 (a). \nTax payers on IRAs. \nApprovedbud ActualColle Variance I also advised the get ctions Accounting Officer to 169,000,000 198,089,961 \nfurther map alternative revenue \ncollection", "metadata": {"headings": [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}, [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "131,000,000 14,658,440", "metadata": {"headings": [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sources to boost local \\| \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nThe Accounting Officer explained that introduction of IRAS without proper sensitization of Tax Payers in FY 2022/23 has affected collection. \nIn addition Government ban on Charcoal business has greatly affected our collections.", "metadata": {"headings": [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}]], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX. 37,241,165,680 to implement the I \nadvised the various programmes, out of which UGX. 37,033,801,539 was warranted Accounting \nOfficer resulting in a shortfall of UGX. 207,364,141 representing 99% performance. \nshould engage Uganda Road fund and other The performance of warrants for each of the programmes is shown in relevant authorities and appendix 1 (b). \nensure that all affected The UGX. 207,364,141 that was not warranted was meant for the following activities are rolled over major activities which were either partially or not implemented at all; \nfor implementation in the subsequent period. \\_ \nProgramme Amount not Activities not Purpose of the \nwarranted implemented unimplemented activity \n11 Human 130,042,926 Medical Equipping the district \n\\| \nresource \nSupplies and hospital. development \nServices \nEntertainment \ninland \\_\\|\\_ . I", "metadata": {"headings": [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}]], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Faciitationoftrave", "metadata": {"headings": [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nied \\_\\_ \\| 2 Integrated 75,481,404 Roads and Improvement of roads and Transport Bridges - bridges. Infrastructure \nAcquisition \n\\|\\_and Services \n\\| \n\\_ 205,524,330 \nMe \u2014 Observation Recommendation The performance of warrants for each of the programmes is shown in the table In the meantime a below; \nrequest for funds to be revoted should be Programme \nApproved Warrants % made to MoFPED budget i funding \n\\| \nNatural Resources, Environment \n\\| \nIntegrated Transport Infrastructure \nHuman Capital Development \n\\_ \nGovernance and Security \n465,658,000 14,726,606 \\| 3.162 \\_\\_\\_ \n8,812,520 2,658,867,628 \\| 1,492,728,578 10,934,000 10,934,000 \n\\| 18,912,000 \n4,001,111,628 1,546,113,704 39 \nThe UGX. 2,454,997,924 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; as shown in the table below. \nProgramme Amount \u2018not Activities not Purpose of the \\| warranted implemented unimplemented activity \\_\\| Natural \\| 450,931,394 \\| \nNon-Residential Construction of", "metadata": {"headings": [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "piped", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 7, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\| Resources, Buildings \u2014 water system at Nyala \\| Environment Acquisition \\| Integrated 83,792,480 Roads Construction Transport Bridges - lanyayang bridge Infrastructure Acquisition labongo Amida county Monitoring and Supervision Human Capital Residential Seed school Development Buildings Labongo Layamo Acquisition. As a result of failure to warrant the budgeted funds, the district could not implement the following; Construction of piped water system at nyala Namokora sub county e Construction of lanyayang bridge at labongo Amida sub county e e Completion of labongo layamo seed school. The Accounting Officer explained the short fall was caused by non-approval of funds by USAID due to delayed project design approvals. 1.4 Utilization of Warrants Out of the total warrants of UGX. 38,755,642,185 availed during the year, UGX. I advised the 34,661,770,261 was utilized by the entity resulting in un-utilized warrants of Accounting Officer to UGX. 4,093,871,924 representing utilization of 89 % as shown in appendix 1 ensure timely (c). recruitment and Observation Recommendation \u201alarakaraka teachers houses \\| 1,411,380,583 Non- Excess releases for residential Layamo seed school un buildings paid retention (class room ;\\_ construction) layamo seed , Alima lagot 24,000,000 Furniture The Contractor nudiel schools abandoned the contract \\| Integrated 90,454,401 Roads and Delayed works. Transport Bridges = Infrastructur Acquisition e And low cost ceil Services Auch- lanyadyang General staff \u201cRecruitments not done salaries \\| Agro 310,387,232 General Staff Delayed recruitments industrializati ~~ 59,351,726 on Appraisal and AKVO LIMITED Supplier Feasibility did not supply Studies for equipment Capital Works ( payment for micro scale irrigation equipment \\| \\| \\| Natural 156,542,892 Non- Change of site and work Resources, Residential plans, delayed Environment, Buildings \u2014 procurements. \\| Climate Acquisition Change, (piped water Land And scheme at \\| Water mucwini) \\| \\| Management 76,009,631 General staff Un utilized excess salaries. supplementa BE, i \\_\\_\\| u As a result of failure to utilise warrants; e Accessibility to some areas of the district areas was affected due to poor road networks. e Accessibility to safe water in Mucwini sub county. e Pupil in Alimo Lagot primary school studied without adequate furniture. The Accounting Officer explained the underutilization was mainly caused by delayed recruitment, Procurement and incompleted works. No Observation Parammandatinn R ecommendation e 3 outputs with 19 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1 (d) Table showing performance indicators and targets Category of No. of", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Integrat Rehabilitation 137,691,0 &- ed of 2.6 km 08 \nTranspo Awuch- \nrt Lanydyang \\| Infrastru road (low L", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Functionality) \nRoad works Rehabilitat I advise Bi \n< \ncompleted on ion manageme 0.6km but other undertake nt to sections (2km) In on a allocate are at base phased funds for cture cost ceiling) level. manner rehabilitatio and \nn of the Services entire road.", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Agro Animal 110,538,6 (N Fencing Market Promotion Industri markets 64 \ncompleted but only of market mG he \nalization. fencing \n8 market utilized on to enable", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Meteo \u201e\\| \\| \nunderutilized no Mondays full evidence of utilization of \u2018\\| \n\\|\\| Animals structure.", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Human Okidi Health 91,774,57", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ER \na ee \n\\_-\\| Project \nStaff had I advise the capital center 5 we Te completed, abounded Accounting construction", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7a", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c4! however, its not the facility Officer to = ah yet in use \nme \\| '\\| \nfor some ensure that time the facility which is made affected operational the to service operation the \nof the community. health \ncenter.", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}, [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}]], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Human Construction 28,609,27 N Building Additional I capital of staff house 4 \u00e9s \nye of recommend", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Ace f completed but works at Lokom \nea \\| not in use. tilling of that the primary airy ho the extra works 0 \nNo Program Activity Total Pictorial evidence Summary of Managem Recommen me details expenditu \nfindings (Time, ent dation re (UGX) Quality, Response \n\u2018Bns Quantity, Cost \nand \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}, [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}]], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Total 451,408,0 06", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that Nudiel project designs for buildings are harmonised with Ministry of Education and Sports. \nI also advised the Accounting Officer to ensure that existing structures are fully utilized. \n1.7.2 The service delivery under focus areas \nI sampled eight (8) out of Thirty one (31) activities in Four (4) focus areas with a total expenditure of UGX. 1,012,107,220 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.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Education e The Two projects of \\|e The projects should be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}], "page": 11, "document_name": "Kitgum 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": "Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "construction of twin staff houses \ncommissioned and\\_ buildings Grant \nat Pagen and Akado primary \nput under use. \nschools were completed \nhowever not functional. \nThis can lead to quick deterioration of the structures and \npoor performance grades. \nUGFIT \nThe Seed school built at Layamo \nI advised the accounting officer sub county was still under to engage the contractor to have construction \nMaterial had been mobilized late and the work is behind schedule \nwith expected completion date being 30\" June 2024 and works currently at 40%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education and Health service \ndelivery to the beneficiaries will be delayed \n. ee \\_ \nmore resources directed towards expediting the works. \nu \nissued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKitgum District Local Government had a wage budget of UGX. 23,898,813,497 out of which UGX. 21,984,713,950 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX. 21,043,386,417, I advised the and obtained supplementary funding of UGX. 2,855,427,080 resulting Accounting Officer to into a revised wage budget of UGX. 23,898,813,497 which was all improve accuracy of warranted. \nthe entity\u2019s budget by Out of the total warrants, UGX. 21,984,713,950 was utilized by the ensuring that all DLG resulting in un-utilized warrants of UGX. 1,914,099,546 budget estimates are representing utilization of 92% as summarized in the table below and based \non actual numbers and also Payments Unspent ensure that all Balance warranted funds are UGX. Bn \nutilised as planned. \nFrom the analysis, I noted that \ne The supplementary funding of UGX. 1,914,099,546 was not utilized \ne The supplementary funding of UGX 2.8bn was not requested by the Accounting Officer. \nThe Accounting Officer explained that wage supplementary budgets were sent by Ministry of Finance to address the salary enhancement for science teachers. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,554 employees on the IPPS payroll of which 1515 \\|a)I advised the (97.49 %) were fully verified, none partially verified, 2 (0.128 %) not \nAccounting Officer verified, and 37 (2.38 %) did not show up. \nto use the verified payroll as a\\_ basis The following observations were made; \nfor updating monthly payrolls for a) 1,515 (97.49 %) employees appeared for the validation exercise \npaying employee and presented all the pre-requisite documents to confirm their \nemoluments. existence and \nof recruitment. \nvalidation without justification. \nService and make arrangements to II. A total of UGX 32,295,515 was paid as salary to 15 validate the staff employees in question after exit and this is considered a \nthat are genuinely financial loss to Government. \naccounted.", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 12, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IV. \nI further noted that 6 individuals were not accounted for and ii) The Accounting these were omitted from the validated payroll. \nOfficer should initiate a process of deleting The Accounting Officer explained that cases of unverified these names from individuals had been forwarded to the Rewards and Sanctions the payroll. For staff Committee. \non transfer of In addition some genuine employees who did not appear for service, \nthe validation where away on sick leave study leave did not have Accounting Officer , \n, \nthe required original documents while others simply did not show should initiate a up without reason. \nprocess of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 13, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iii) The Ministry of Public Service and the Accounting Officer should delete this category of employees and the matter be \\_\\_\\|\\_\\_investigated. 2.3 Inconsistencies in Employee Details A total of 150 employees on the payroll had inconsistencies in their I advised the dates of birth, captured in the payroll and data captured by NIRA on accounting officer to the National IDs. The information is critical in the identification of an follow up with the individual. ministry of public service to effect the Inconsistent information undermines the integrity of the District's changes in the dates records and may complicate the employee service history and of birth on the retirement procedures. Where the errors in dates of birth increase the payroll. length of service, it may lead to the irregular extension of employee service. The Accounting Officer explained that management was making efforts to submit records of the affected officers to Ministry of Public Service to effect the changes in the dates of birth on the payroll. 2.4 Delayed deletion of employees from the payroll I advised the I noted that UGX. 66,422,776 was paid to 15 staff who had either Accounting Officer to been retired, transferred, absconded or died. These resulted into initiate a process of financial loss to EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\u2122 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 13, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], "page": 15, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nKitgum District budgeted and received UGX 487,362,325(100%) for the financial year 2022/23. Out of the UGX 487,362,325 received, the District spent UGX 315,836,058 (65%) leading to un-utilized funds of UGX 171,526,267. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nCategory Activity Planned Actual quantity quantity f Rural Water and Sanitation \\| Construction of boreholes \noe All the 17 projects were derived from the district approved work plans and", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}]], "page": 15, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All the 17 projects in the approved work plan were in the indicative list of capital investments. \noe The District allocated UGX. 214,589,500 (70 %) to new capital development which was above the minimum allocation of 65%, Rehabilitation of water facilities was allocated UGX. 77,005,708 (25%) which was the maximum allocation of (25%) and investment servicing costs was allocated UGX. 15,000,000 (5%) which was below the maximum allocation of 10% under the Rural Water and \nSanitation Sub-Grant (RWSSG) (traditional component) as per the water grant Guidelines.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The ongoing UGFIT project at Layamo seed school had been provided with water a source that were accessible by the local community. \noe All the newly constructed water sites where fully functional. \no The district had adequate water quality testing kits. \noe The district used stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes \noe All of the sampled installations had functional water user committees to ensure local ownership and long term usage of the facilities \ne Eight new water sources proof of land ownership or consent of land offer (e.g. land title, agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects. \n6.1.1 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.2 Funding and Absorption \nI reviewed the budget performance of Kitgum DLG and noted the following; \no UGX. 487,362,325 (100%) was received, are budgeted. This detailed in the table below; \n\\_\\_ \nSN Category Approved Release Expenditure Un-utilized % Estimate \nAbso rptio \n\\| \n1 Rural Water and 306,595,325 \\| 306,595,325 \nn \n294,274,673 \\| 12,320,652 196 \nThe Accounting Officer explained that the procurement process for the project of construction of the piped water scheme started late, because there was amendment in the choice of project site that required approval of the district council.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure adequate field appraisal for water sources before allocating resources. \n6.1.2.1 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; \nAll piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \nI reviewed the implementation of the Grant activities and noted the piped water scheme at Mucwini East did not have its designs approved by the Ministry of Water and Environment. \nAs a result, the project may not meet the minimum standards required by the MoWE. \nAlthough the Accounting Officer stated that there was a letter of approval, I was not availed with the actual approved design.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the designs are approved by MoWE \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKitgum District received UGX 2,093,715,978, out of UGX 2,093,715,978 budgeted to the implement the programme. The following activities were undertaken; \ne The UGFIT project is constructed on titled and registered land measuring 61.776 acres located at Man woko south village Akworo Parish \noe WHT of UGX 31,774,465 was deducted from payments made to Contractors of UGIFT projects and remitted to Uganda revenue Authority as required. \noe Two meeting held on 27th April 2023, 24th may 2023, and minutes taken and well documented by the min secretary. \noe Material Tests were carried out from min of works Gulu laboratory, on 14th march 2023, Ref Kalongo river sand, (BS 812 and AASHTO 121-00) Plu Aggregates from Angagura quarry. \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.2.3 Planning and Budget Performance 6.2.3.1 Funding and Absorption \nOut of the approved budget of UGX 2,093,715,978, the district received UGX 2,093,715,978. (100%) Out of the received funds, UGX 709,512,554 (33.89%) was spent, thus leaving UGX. 1,384,203,424 unutilized. Details are in the table below; \nDetails\u201c Approvedbudget(U \"Warrants/Release(U Expenditure(U Underfunding(U Underabsorpti \nA B Cc D=(A-B) E=(B-C Capitaldevelopm 2,009,101,111 624,897,814 0 1,384,203,29 \n2,009,101,111 \\| \\| ent \n7 \n\\| \n\\| \nRecurrent 84,614,867 84,614,867 84,614,740 0 Br", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,093,715,978 \\| ~~ 2,093,715,978 \n709,512,554 \u201c0 1,384,203,29 7 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of seed school at Layamo \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the underaborption was mainly caused by delayed mobilization of materials by the contractor which led to delayed works.", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the contractor to have more resources \n6.2.5 Positive observations \nI noted the following areas were management had commendable performance; \ne All the budgeted Education Development Grant funds were received. \ne mitigation measures for projects/programs with related environmental and social impacts was under taken. \nAll the approved Project funds were transferred to the district by MoFPED in time. e \noe Project Management Committees and Procurement Committees of six Projects sought guidance from the district specialists for contracts worth UGX 280,059,489. Contract managers were appointed from user groups or sector specialists for all e \nthe projects under the grant. \nImplementation of all contracts were overseen by the user committees. \u00b0 \nAll contracts under the grant were awarded to the lowest bidders. oe \ne Disbursements to all the projects were authorized by the accounting officer as", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}]], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "required.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There were no unsupported expenditure under the education development grant. e The District received subsequent funding upon submitting physical progress reports and accounting for at least 80% of the previous disbursements \n6.2.6 Areas of Improvement \nT noted the following areas where the District needs improvement; \n6.2.7 Review of Budgeting and allocation \n6.2.7.1 Failure to incorporate Education development grants project activities into the LG plans and budget \nSection 3 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 states that LGs must prepare their budgets for education and sports services in a way that is consistent with the sector budget requirements. \nI noted the Local Government did not incorporate education development grants project activities totalling UGX 12,022,000,000 into the district plans and budgetary", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "framework.", "metadata": {"headings": [{"headings_0": {"content": "framework.", "page": 19, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to incorporate education development grants activities into the District plans and budgets exposes the funds under the project to possible", "metadata": {"headings": [{"headings_0": {"content": "framework.", "page": 19, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "diversion/misappropriation.", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nActivity Total Pictorial Summary of Audit Managem details expendit evidence findings (Time, conclusion ent ure Quality, Response (UGX) Quantity, Cost \n\u2018Bns \nand \numa Construction 85,396,3 \\| go] \\| Class block Activity n of a block of 75 \n\\| Fame \\| complete but not implemented, structures capita two class \nmm \\\\\\\\ yet put to use \nusable but not are \n\\| rooms at \nii yet functional. awaiting devel pagen ps \nThe intended commission \nopme ni ae urpose not a . Two class mnt room block at \\| \npagen \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}, [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "08/12/23", "metadata": {"headings": [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \n\\_\\_. \nmomen Construction 86,836,5 \n\\| \n\\\\ Class block Activity The of a block of 54 \noe \u2018\\| complete but not implemented, structures two class ! \n1 yet put to", "metadata": {"headings": [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}], [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "use", "metadata": {"headings": [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "usable but not \nare \n\u2014 \nrooms at \nyet functional. awaiting Akado ps \\| \nThe intended commission Sete \nTwo classroom not i purpose \nblock at Akado ps \nmet \n08/12/23 \n4 1 172,232, \n929 \n6.3 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kitgum District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKitgum District received UGX 334,135,000, out of UGX 334,135,000 budgeted (100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}, [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}], [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SS ae ERR TERED 2 Installation \nCapital Development (micro scale \\| \nof irrigation irrigation equipment equipment \n\\_ \n\\| \ne The district complied with the selection criteria for the lowest priced technically responsive bid. \ne All the released funds amounting to UGX 334,134,000 were adequately accounted for. \n6.3.2 Areas of improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}, [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.3.2.1 Planning and Budget Performance \n6.3.2.2 Planning \nParagraph 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: \u00b0 \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \nThe district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nThe share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the following; \n\u00b0 Expenditure categories for the complimentary services were charged on item codes 225204 and 391002. Further verification revealed that departmental work plans did not indicate any expenditure codes contrary to the implementation program expenditure guidelines. \nAs a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer explained that the anomaly was a result of \nin the \no The District received UGX. 334,135,000 out of UGX. 334,135,000 budgeted (100%). Out of the funds received UGX 274,783,433 was spent on complementary activities. \nOut of the total program receipts of UGX 334,135,000, UGX. 274,783,433 (82%) e \nwas utilized by the entity at the time of audit resulting into unspent balance of UGX 59,351,567. (18%). Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure absorption", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}, [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}]], "page": 21, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "per caemusmamment favmen \\| \nfile) \\_ 'D= : ae nn B (B- C) nn B)\\*10 50,004,000 0 ol 0 \n~ \n142,065,000 217,897,304 \\| 2 35 Quarter three 223,147,304 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}, [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}], [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}]], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "metadata": {"headings": [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_274,783,433 \\_269,533,433 59,351,726 334,135,000 \\_334,135,159 \n0 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the under absorption to delayed supply of Irrigation Equipment. \nRecommendation \nI advised the Accounting Officer to engage the contractors to always deliver micro scale equipment on time. \nIn addition the Accounting Officer should consider terminating the contract of the errant contractors. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the", "metadata": {"headings": [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}, [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}]], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "metadata": {"headings": [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial", "metadata": {"headings": [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}]], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance;", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], "page": 25, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX 70,496,600 meant for PDM Administrative and Coordination activities was oe utilized for the intended purpose and supported by relevant documentation. e Out of UGX 7,200,000 budgeted by MoFPED for funding of 72. District PDM SACOOs, a sum of UGX.7,200,000 was disbursed to 72 PDM SACCOs \\_PRF totalling to UGX.7,200,000,000 was transferred to 72 SACCOs with evidence e of submission of attestation forms to the Secretariat that confirmed that they were formed in accordance with the issued the guidelines. e The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets. All the 72 SACCOs were registered under the Cooperative Societies Act to ensure e the legality of the SACCOs. e All the 72 parishes were gazetted under MoLG database and were included, benefited from the PDM funding, this helped create socio- economic transformation by households out of the subsistence economy into the money economy e PDM HLG core implementation team was in existence and functional, which ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. e All the 10 Sampled SACCOs had existent and functional PDM SACCO board to ensure proper management of the SACCOs oe All the 10 PDM SACCOs had bank account opening resolutions in their minutes, and signatories to the bank. This ensures proper management of SACCO funds. e All beneficiaries/households received PRF of UGX.1,000,000 per the PDM Implementation guideline. This ensured achievement of the PDM 7.1.3.1 Planning and Budget Performance I reviewed the District approved work plan and budget for PDM activities and noted the following. 7.1.3.1.1 Alignment of the Municipal Council Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all 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. I was not availed with evidence detailing the identification of PDM parish priorities for onward submission to the sub counties and Kitgum District. Failure to incorporate specific PDM priorities from the parishes through the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}]], "page": 25, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], "page": 26, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation. \n7.1.3.1.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was \nto receive UGX.25 Million \nI \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that releases are controlled centrally by MOFPED, and the delay releases are orchestrated by ministry of finance. \nAnd furthermore the District keeps in touch with the pillar 3 manager for guidance and notifications on releases.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}]], "page": 26, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.3.1.3 Disbursement 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 by 30\" June the 72 PDM SACCOs had not disbursed any funds to e \nthe beneficiaries out of the PRF received of UGX. 7,200,000,000 leaving UGX. 7,200,000,000(100%) undisbursed. Details are in the Appendix 4 (b). \nThe Non disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer attributed the matter to lack of training of the beneficiaries groups.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that trainings of beneficiary groups are carried out immediately and funds disbursed to meet the prior objectives. \n7.1.3.2 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA 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 internal control systems. \nThe 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 PDM 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 Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish Development I reviewed the operations of the PDC in the 10 I advised the Accounting Officer Committees (PDC) sampled PDM SACCOS, and noted the ensure parishes prepare 5 year following; development plans parish priorities and action plans e \\_PDCs did not Prepare 5-year Development generated in the prescribed plans as per the guidelines. \nformat for onward submission to e PDC prepared Parish priorities and action the sub county and district. plans for the FY 2022/2023 however, they \nwere not in the prescribed format showing \ncategory, name of priorities, quantity, \nlocation and expected date of \nimplementation. Refer to Appendix 4 \n(d) \nSACCO Committees e 10 Sampled SACCOs did not have functional I advised the Accounting Officer and Sub Committees \nsupervisory, executive committees as well avail minutes and quarterly as the Loan, Production, Marketing, reports of the SACCO Business Development services, Finance and committees and Sub", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7.1.3.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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 AO 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 of \\| Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 sampled SACCOs were not licensed to I advised the SACCOs Under the take on the business of lending under Accounting Officer to Microfinance \nMicrofinance Institutions money lenders act engage the PDM Institutions Money as detailed in Refer to Appendix 4 (d) \nSecretariat and obtain Lenders Act \nAs a result, enforcement of recovery of PRF proper guidelines on from beneficiaries by the PDM SACCOs may Licensing of PDM be legally challenged leading to loss of SACCOs Under the funds. \nMicrofinance Accounting Officer explained that there was Institutions Money no clear guideline in respect to Licensing of Lenders Act,2016.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 1 (a): Performance of local revenue", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u | Source", "metadata": {"headings": [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved budget Actual Variance Reasons for under/over \n(1 [Local Services Tax 100,000,000 \\| 102,815,000 \\| \n\\_2\\_\\_\\| land fees \n3 \\_\\_\\| Business Licenses \n4 \\_\\| Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "49,000,000", "metadata": {"headings": [{"headings_0": {"content": "49,000,000", "page": 30, "level": 3}}, {"headings_1": {"content": "u | Source", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non-Tax Revenues I \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "49,000,000", "page": 30, "level": 3}}, {"headings_1": {"content": "u | Source", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IE Rene", "metadata": {"headings": [{"headings_0": {"content": "IE Rene", "page": 30, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| 3 en", "metadata": {"headings": [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Other property income 51,000,000 \n\\| (disposal of assets) \n\\| 8 Administrative fees and licenses 10,000,000 1,800,000 \n\\| 10 \\| Other fines and Penalties \\| \u2014\u2014\u2014O \\|", "metadata": {"headings": [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}, [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}], [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,000,000;", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Reasons not given Reasons not given", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\_ \n50,000,000 Reasons not given \n\\|", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}, [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "metadata": {"headings": [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| u \\| \\| \nTotal 300,000,000 212,748,401 87,251,599 \nL \n\\| \nAppendix 1 (b): Performance of GOU Warran \nProgramme Approved Warrants % funding \n\\_Agro- Industrialization 1,921,635,758 1,921,635,758 \n\\_ \n\\| Tourism Development \n100 \nI \n\u0131 Natural Resources, Environment 903,218,822 Private Sector Development", "metadata": {"headings": [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}, [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated Transport Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, {"headings_1": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \nHuman Capital Development \n\\_ \n\\| Public Sector Transformation \\|", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, {"headings_1": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, [{"headings_0": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, {"headings_1": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community Mobilization and Mind-set", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Governance and Security \n5,461,820,520\\_\\_] 5,460,880,11 99 \\| \\_] a a Development Plan Implementation \n100 \n\\| Total dd 37,241,165,680 \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}], [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37,033,801,539 \u2014, 999", "metadata": {"headings": [{"headings_0": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, {"headings_1": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nUtilization Appendix (c):", "metadata": {"headings": [{"headings_0": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, {"headings_1": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, [{"headings_0": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, {"headings_1": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Warrants.", "metadata": {"headings": [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \nProgramme Warrants \u201ea utlisation, \\| \nU \nAgro- Industrialization \u0131\\_1,923,435,758 1,550,651,585 m \\_\\_ \n\\| \nTourism Development 3,958,281 3,928,741 \u0131 \n\\| \n\\| \n\\| \n\\| \nNatural Resources, Environment \\\\\\_920,045,428 671,292,782 \\| \nPrivate Sector Sec Development \\_ 42,651,299 \n38,450,911 \n90", "metadata": {"headings": [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "metadata": {"headings": [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \nHuman Capital Development 26,769,668,981 23,863,439,254 \n\u0131 Hu ev \n\\| \n\\| \n\\| \nPublic Sector Transformation 1,204,152,080 1,041,872,853 ae Community Mobilization and Mind set 258,340,517 \n197,723,580 76 S a \\| \n\\| \n\u201aGovernance and Security 3,633,570,211 5,544,786,075 \n\\| \n\\| \nDevelopment Plan Implementation 705,253,033 560,690,983 80 \\| \nTotal \\| 38,755,642,185 34,661,770,261 oe \\_ \n\\_\\| \n=e \nropriate indicators and targets zu \nBudget Budget Output \nOutput \nAudit comment Audit comment on indicators on targets", "metadata": {"headings": [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}, [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "metadata": {"headings": [{"headings_0": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}, {"headings_1": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c\\|", "metadata": {"headings": [{"headings_0": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}, {"headings_1": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance", "metadata": {"headings": [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| No realistic \\| strengthening \\|\\_indicators clear\\_\\| not targets set im \nasst \nee \n01-AGRO-INDUSTRIALIZATION 00006 Planning and Allowances Performance No realistic \nbudget services Welfare \nand indicators not clear targets set \ni \\| Entertainment \nPrinting, Stationery,", "metadata": {"headings": [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}, [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}], [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}], [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Photocopying", "metadata": {"headings": [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \nBinding ~ 09040106-Community access \n& \nfeeder roads \\| 260010 \\| \nRoad rehabilitation payment of domestic \\| Performance No realistic arrears \n\\| constructed & maintained to facilitate market \\| \naccess \nto contractors \nindicators not clear targets set \n28 \nNo \\| Program Sub-program \\| PIAP-out \nBudget \nTotal Out-put Total No of Number of fully \\| Out-put \nexpenditure activities in implemented \n\u2018i \\| \naah \\| Co 1 HUMAN \nCAPITAL \\| 02-Population Health, \\| \nReduced morbidity and mortality due \\| \n21 21 \\| \\| \nDEVELOPMENT Safety \nand \\| to HIV/AIDS, TB and malaria and \n\\| \\| \n\\| Management \n\\| other communicable diseases \nel 01030201-Modern \\| 000073 \nen agricultural 110,538,664 INDUSTRIALIZATION Market Access and markets constructed in strategic \nCompetitiveness locations oe Peete ad anced \nAppendix 1 (f): Partially Implemented out-puts \nth nn No. Program. \nSub-program. \n\\| \\| \nPIAP-Outs. Budget Out- Total Out- Total No Number of No of partially No of activities put. put activities fully implemented that were not expenditur in the implemented activities implemented e output activities \n\\| 1 \\| Natural Resources, \\| O1-Environment and Natural 06060601- ' 00006 \\| 315,836,05 \n5 3 0 N Environment, \\| Resources Management. Strategy for NDP \n\\| 8", "metadata": {"headings": [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}, [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Climate Change, | | III implementation", "metadata": {"headings": [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Land and Water. \ncoordination \n\\| \\| developed. \n= \n\\| \n\\| 01-Agro- 01-Institutional Strengthening 01041202- 70,496,600 3 0 3 0 2 Industrialization and Coordination Farmers \n\\| \nsensitized on i \\| \\| productivity \nenhancement \n\\| \n\\| \ntechnologies \nAppendix 2: Utilization of wage per department \n\\| Administration", "metadata": {"headings": [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}, [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}], [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}]], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "metadata": {"headings": [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CommunityBasedServices \\_\\_\\_\\_175,614,000 en nn 154,997,063 \\| \n\\| Education \\_\\_9,848,809,820 1,979,287,410 \n\\_ \n\\| \n\\| Finance 249,452,000 [Heath \\_621,600,000\\| \\_8,311,227,035 \n\\_ \\| 7,689,627,035\\| \\_8,311,227,035\\| \\_8,192,439,222\\| \\_118,787,813 \\| 0 \n\\_NaturalResources rc \\| 40,000,000 19,236,964 \n29 \n\\| Planning \n95,120,000 93,800,000 \\_\\_188,920,0001\\_\\_188,920,000\\| \\_\\_100,796,220 88,123,780 \\_ \n\\_\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}]], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_ProductionandMarketing", "metadata": {"headings": [{"headings_0": {"content": "|_ProductionandMarketing", "page": 33, "level": 2}}, {"headings_1": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "310,387,232", "metadata": {"headings": [{"headings_0": {"content": "310,387,232", "page": 33, "level": 2}}, {"headings_1": {"content": "|_ProductionandMarketing", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| RoadsandEngineering \\_\\_-138,725,000\\| \u00ab138,725,000 \\_117,279,5371 21,445,463 \\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "310,387,232", "page": 33, "level": 2}}, {"headings_1": {"content": "|_ProductionandMarketing", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Statutorybodies", "metadata": {"headings": [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "205,964,000 44,000,000 \\| 249,964,000 249,964,000 \u2014\u2014\u00ab249,418,979 545,021 \\| 36,716,000 4,200,388 \nTrade,IndustryandLocalDevelopment \\_\\_2,800,000 \\| \noi 33,916,000 \\_\\_\\_\\_ \\| \\| Water ch 40/800 108,000,000 108,000,00 56,772,667 \\_\\_\\_ \nTotal 21,043,386,417 2,855,427,080 23,898,813,497 23,898,813,496 1,914,099,546 \nAppendix 3 (a): Implementation of \nSN \\| Water \nPlanned Actual Variance Planned Expenditure Variance Audit Projects/ facilities quantity quantity expenditure (UGX) (UGX) Remarks", "metadata": {"headings": [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}, [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}], [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}], [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E \\", "metadata": {"headings": [{"headings_0": {"content": "E \\", "page": 33, "level": 2}}, {"headings_1": {"content": "Statutorybodies", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \nimplemented \\| Rehabilitation of the bores 8 \n0 77,005,708 71,658,167 Fully implemented \\_ \n\\_ \n\\_ \\{\\| LL \nL 3 Pipe water scheme a", "metadata": {"headings": [{"headings_0": {"content": "E \\", "page": 33, "level": 2}}, {"headings_1": {"content": "Statutorybodies", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tne | tae", "metadata": {"headings": [{"headings_0": {"content": "tne | tae", "page": 33, "level": 2}}, {"headings_1": {"content": "E \\", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 146,185,817 146,185,817 Partially", "metadata": {"headings": [{"headings_0": {"content": "tne | tae", "page": 33, "level": 2}}, {"headings_1": {"content": "E \\", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "$e", "metadata": {"headings": [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented [4 Latrine at [1 \n\\| eee Amida ss \na Fi \n21,600,000 21,240,733 359,267 Fully \n\\| \na eee i. implemented \\| \n16 409,291,525 302,478,866 \\| 106,812,659 \nRemarks \nKm LESS cece EGON HG Cat denne \n\\| \neen \\| 1 10/10/2022 72 \nTE", "metadata": {"headings": [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}, [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,800,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_First quarter releases delayed. \\| \n\\| \n\\_\\_ \n2 19/04/2023 \\|72 \n1,800,000,000 \nFunds for second quarter delayed and received on 20th /04/2023", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}, [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. \\| 22023 Ve", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3,600,000,000", "metadata": {"headings": [{"headings_0": {"content": "3,600,000,000", "page": 33, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 33, "level": 3}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funds for third and fourth quarter received at the end of the fourth quarter \\|", "metadata": {"headings": [{"headings_0": {"content": "3,600,000,000", "page": 33, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 33, "level": 3}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 33, "level": 5}}, {"headings_1": {"content": "3,600,000,000", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\_ \n72", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 33, "level": 5}}, {"headings_1": {"content": "3,600,000,000", "page": 33, "level": 2}}, [{"headings_0": {"content": "[|", "page": 33, "level": 5}}, {"headings_1": {"content": "3,600,000,000", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,200,000", "metadata": {"headings": [{"headings_0": {"content": "7,200,000", "page": 33, "level": 3}}, {"headings_1": {"content": "[|", "page": 33, "level": 5}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4 (b): Non Disbursement of Parish Revolving Funds \n(SN. \\| VoteName \\| Name \nAmounts disbursed to Remarks \n\\| 1. \\_\\| KITGUMDLG KITENY KITENY 100,000,000 \u201a\\_nil \nNo disbursements made", "metadata": {"headings": [{"headings_0": {"content": "7,200,000", "page": 33, "level": 3}}, {"headings_1": {"content": "[|", "page": 33, "level": 5}}, [{"headings_0": {"content": "7,200,000", "page": 33, "level": 3}}, {"headings_1": {"content": "[|", "page": 33, "level": 5}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tr", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nI LUGWAR \\_ LUGWAR 100,000,000 \nNo disbursements made \n30 \n\\|PALUBA PALUBA [100000000 In \nNo disbursements made \n\\| : cae", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}, [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}], [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PALWO", "metadata": {"headings": [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OKOL\\_\\_ \\|OKOL 100,000,000 Nil \\| LUMULE 100,000,000 \n\\_\u2014\\_\u2014\\_\\|\\_ \\| \n\\| \nPACHUA \\_\\_\u2014\\_\u2014\\_\\| 100,000,000 i \\_\\_ \nLPACHUA\\_ \nPUDO \n\\_ \nPUGODA EAST PUGODA EAST 100,000,000 \n\\| \n\\| \nNo disbursements made \n; \\_\\|\\_No disbursements made \n=z \nNo disbursements made \nNo made", "metadata": {"headings": [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}, [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}], [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}], [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}]], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disbursements", "metadata": {"headings": [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MELONG 100,000,000 No disbursements made \\| \\_\\_\\| 1,000,000,000 nil \nnil \nNo disbursements made \nAppendix 4 (c): functionality of the committees \nSN. Parishes Does the membership Were Did the PDC Did the PDC prepare Were \nHow much Remarks of the Parish quarterly prepare parish parish 5 year plan as quarterly funding was Development \nmeetings priorities and action stipulated Annex 2 performance received for committee (PDC) held? plans for the FY structure of the parish reports \nthe PDC \ninclude those stipulated \n2022/2023 as per plan of the Governance prepared? \nactivities? \nin the guidelines? \n\\_ \nm aces a LUGWAR Yes \n\\| Annex 1 format of and Administration pillar \\| parish priorities of operational manual, Feb. \\| \\| the Governance and 2022? \n\\| i Administration \\| \\| pillar operational \n\\| manual, Feb. 2022? \ni \nYes \n1,000,000 Parish did not prepare \\_ development plan i \n\\| Yes Yes No \\| No Yes 1,000,000 Parish did not 5", "metadata": {"headings": [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}, [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PALUBA", "metadata": {"headings": [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "prepare year development plan \n~~ PALWO Yes il ; prepare year Yes \nOo oO es 1,000,000 Parish did not 5 development plan \nOKOL Yes Yes \nYes \nParish did not prepare 5 year i development plan\\_ Yes \n1,000,000 \nParish did not prepare 5 year \\| development plan \\| \n\\_ \nPACHUA \nYes \ndevelopment plan Sn I. L \nTEE \ndevelopment plan I \nPUGODA \nYes \n\\| \ndevelopment plan MELONG Yes Yes \n\\| \nIL No \n\\| Yes 1,000,000 Parish did not prepare 5 year development plan \nAppendix 4 (d): Committee and Sub Committee assessment tool \nVote \\| Name of Supervisory \nExecutive Loan Sub Production sub Marketing sub Business \nFinance and Rema Name ' SACCO committee Committee committee Committee Committee Development investment sub rks \\| \nservices sub Committee \n' Was it Is the Was the \n\\|Is Was Is the Was Is the! Was Is the Was Is the Was Is the \\| Constit committee it commi it \\| it \\| \n\\| \ncommi commi it commi \\| it committ it commit i \\| uted? operationa Const ttee Cons ttee Cons ttee Cons ttee Const ee Const tee \\| \n\\| (yes/N \\| I? \nitute operati titut operati titute operat titut operat ituted operatio ituted operati", "metadata": {"headings": [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}, [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. (operation d? onal? ed? onal? d? ional? ed? ional? ? nal? ? onal? \nka or Not (yes/ (opera (yes (opera (yes/ (opera (yes/ \\| (opera (yes/ (operatio (yes/ (operat \n\\| \\| \n\\| operationa No) \\| tional /No) tional No) tional No) \\| tional No) nal or No) ional or", "metadata": {"headings": [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| I)", "metadata": {"headings": [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| operati operati operat operat \\| operatio operati \\| \nor Not or Not or Not or Not \\| Not Not \\| \n\\| ional) ional) nal) \n\\| onal) onal) i \nKITGUM N [No [no [No \\| DLG LUGWAR \nN No [No [No \\| \\| \nPALUBA Yes \nYes \\|Yes k \n[Yes ves NO [No [no No \\{No [No \\|Nno PALWO Yes Yes\\_\\_\\| Yes [Yes \\|ves \\|No No \nNo No Lt Te \\| \\| \nOKOL Yes Yes Yes Yes No\\_\\_\\| No \nNo [No \\| \\| \n\\| Yes \n\\| LUMULE \\| Yes \nNo \nPACHUA\\_\\_ Yes \nYes No No no \\| \n\\| PUDO\\_\\_\\_ Yes \nYes\\_\\_\\| Yes No \\|No \\|No No \\|No No \n\\| \n\\| \nPUGODA Yes \nYes Yes No No No No No No No \\| \\| \n\\| MELONG \\|Yes \n\\| No No Bu Se 07 Yes \nAppendix 4 (e) : Registration of SACCOs \nEe \\| Parish Name Name of Is the SACCO registered under the Is the SACCO Remarks Name \\| \nSACCO Cooperative Societies Act? (Yes/No) registered under \n\\| \n\\| \nMicrofinance \n\\| Institutions money \n\\| KITGUM KITENY KITENY Yes \\_ \n\\_\\_\\|\\_ \n\\_ DLG LUGWAR LUGWAR Yes \\| \\| \\| \\_\\_ \\_\\_PALUBA \\_PALUBA \\| Yes \\| \\_PALWO PALWO Yes", "metadata": {"headings": [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}, [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OKOL", "metadata": {"headings": [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nlenders act 2016? \nNo \n\\| SACCOs registered and the Cooperative Society Act 2020 as amended \nNo \nSACCOs registered and the Cooperative Society Act 2020 as amended ~~~ SACCOsregistered and the Cooperative Society Act 2020 as amended \\| [No \nSACCOS registered and the Cooperative Society Act 2020 as amended\\_\\_ SACCOs registered and the Cooperative Society Act 2020 as amended \n32", "metadata": {"headings": [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}, [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}]], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Koboko District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Koboko District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..13fb4545a2a58824844ddead6768cf414c79e09a --- /dev/null +++ b/reports/chunks/Koboko District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KOBOKO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nList Of ACKOO yi iiss \niii \nee eT Bar hence 1 serra oN STRESS REE RE RIT EE HEE Key AGdit Molar Sinai one mcmama a a an a an a 1 \ncsscicssccscasias sem cans ccacaiscsancead saad aceonsnorsaesnareesceracessueneseatan \na. ccs carmencommnessenennresnnss eonnanmensune \n5.0 Implementation of the Parish Development Model ..........ccccccsssseeceessseereeteneessereeees 38 \nList of Acronyms", "metadata": {"headings": [[], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 4, "level": 8}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District Local Government Government of Uganda HCMS \nHuman Capital Management System \nICT Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 4, "level": 8}}, [{"headings_0": {"content": "Meaning", "page": 4, "level": 8}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 4, "level": 5}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 8}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 4, "level": 5}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 8}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| IPPS", "metadata": {"headings": [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions Local Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}, [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}], [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}], [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LLG", "metadata": {"headings": [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lower Local Governments \nLR Local Revenue \nMinistries, Departments and Agencies \nof Education \nof Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA National Audit Act \n\\| Non-Tax Revenue \nOAG \nOffice of the Auditor General \nProgram Budgeting System \nPayroll Consults Africa \nPayroll Deduction Management System PDU Procurement & Disposal Unit \nPFMA \nPublic Finance Management Act \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}, [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}]], "page": 4, "document_name": "Koboko 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": "| LLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA Treasury Sub Single Account \nUBA \nUganda Banker\u2019s Association \nUganda Consolidated Fund \nUganda Consumer and Lender\u2019s Association \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KOBOKO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], "page": 5, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Koboko 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 Koboko District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}]], "page": 5, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 7, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "local revenue of UGX.490,618,952 however; by the end of the Officer \nshould year, UGX.425,115,199 had been collected representing 87% ensure \nthat performance. The summary is in the table below; \nsensitization to the tax payers on Approved Actual Variance revenue budget (UGX) Collections \nmobilization is done UGX \n\\| 104,064,278 87,403,471 16,660,807 in the subsequent Revenues financial year. Le 386,554,674 337,711,728 48,842,946 \nRevenues \nTotal 490,618,952 425,115,199 65,503,753 \nThe DLG over collected revenue from Land fees, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to the table below; \nSource Approved Actual Variance budget (UGX) Collections (UGX) (UGX) \nTax Revenues \nLocal Services 75,014,471 72,147,471 (2,867,000) Tax \n\\| 2 \\| Land fees \n8,804,567 \\| 7,948,000 \\| 856,567 3 Business 20,245,916 ED \\| 16,110,816 Licenses \n4 Other tax 5,069,504 3,173,000 \\| 1,896,504 revenues \n\\| Non-Tax \nRevenues \n5 Other Property 140,000 212,500 (72,500) \\| income \n\\| oIlS\\|Ia \\| Dividends oO 0 0 \\| \\| Rent \n3,533,250 \\| 3,248,000 285,250 Other property oO \\| 0 0 income \nSale of aaa) LESS \\| 5,123,500 \\| (3,527,500) and services \nAdmin fees and 225,710,929 291,525,618 \\| (65,814,689) licenses \nCourt fines and \n8,532,000 \nNo Observation Recommendation 2 Monitoring Council Monitoring of 29,004,086 \nmonitoring ongoing projects in \nthe district \n3 Road Equipment To keep the road 13,200,000 \nequipment maintenance equipment in \nand fleet working condition \nmanagement \nand smoothen the \nservices road works \n4 Boards Council To facilitate council 16,700,000 \n, \ncommittee sitting members sitting \n\\| facilitations allowances \nTotal \n65,503,703 \nSource: OAG analysis \nThe under collection of local revenue was attributed to the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 7, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Slow recovery of the economy from the COVID 19 effects which has affected collections from trading licenses. \ne Communities attitude towards revenue collection and remittance. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.29,319,434,016 to The", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}, [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}]], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "following;", "page": 8, "level": 8}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should UGX.29,129,340,150 was warranted resulting in a shortfall of engage MoFPED UGX.190,021,752 representing 99% performance. \nand other relevant authorities and The performance of warrants for each of the programmes is ensure that all shown in the table below; \nbudgeted funds are warranted. Programme Approved Warrants (UGX) % \nbudget (UGX) funding \nAgro- 1,295,160,127 1,295,160,127 100% \nIndustrialization \nee \nTourism 7,721,111 7,721,111 100% \nDevelopment \n\\| \nNatural Resources, 238,888,734 238,888,734 100%", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "following;", "page": 8, "level": 8}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Environment", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \nPrivate Sector 29,030,188 29,030,188, 100% Development \nIntegrated 522,148,823 479,176,823 92% Transport \nInfrastructure \nSustainable 3,400,000 3,400,000 100% \\| urbanisation & \nNo Observation Recommendation The UGX.190,021,752 that was not warranted was meant for the \nfollowing activities which were either partially or not implemented \nat all; \nProgramme Amount not Activities not Purpose of warranted implemented the \n(UGX) \nunimplement ed activi Integrated 42,972,000 Routine Improved Transport maintenance district roads Infrastructure and access rehabilitation \nof district roads \nGovernance 147,022,000 Support Improve and security women standard of entrepreneurs living for hip women groups \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Routine manual maintenance on the roads was not undertaken \nThe standards of women groups were not improved. \noe \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}, [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}]], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "Environment", "page": 8, "level": 8}}], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.5,706,476,321 from the various programmes out of which Officer \nshould UGX.2,229,014,159 was warranted resulting in a shortfall of engage the relevant UGX.3,477,462,162 representing 39% performance.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "Environment", "page": 8, "level": 8}}], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "partners and ensure The performance of warrants for each of the programmes is that all budgeted shown in the table below; \nfunds are warranted. Programme Approved Warrants \nbud \nAgro- 8,799,625 8,799,625 \nIndustrialization \nHuman Capital 5,697,676,696 2,220,214,534 \nDevelopment \n5,706,476,321 2,229,014,159 \nThe UGX.3,477,462,162 that was not warranted was meant for \nObservation \nRecommendation support in improve \nhealth \nsanitation \nEducation improvement \n732,556,000 World Food Livelihood \nProgramme support for \nrefugees and \nhost \ncommunities \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following; \noe Monitoring projects was not undertaken \nThe Accounting Officer explained that the warrant of funds is at the discretion of donors and the district has no control over that. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.31,531,725,666 availed during The", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}, [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}]], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 1}}], "page": 10, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 3}}], "page": 12, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with activities worth", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 3}}], "page": 12, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation", "metadata": {"headings": [{"headings_0": {"content": "No Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 1}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Recommendation |", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets \nCategory of \nNo. of No of Expe 5 \noutputs \nivi Activiti activiti ivi nditur i fully i \nes es e implem partiall Amou ented \nimplem \nFully implemente \nimplemente d outputs \nNot \nimplemente d outputs", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}, [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}]], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 18 a2", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}, [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}]], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Nyakaliso Seed Secondary School\n2. Completion of Padrombu Seed Secondary School\n3. Construction of a mini piped water system.", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 2 for details. \nThe Accounting Officer explained that most of the partial implementation was mainly due to lack of capacity by the contractors to execute the planned work in time. \n1.7 Delivery 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 \nProgra Activity Source Total Pictorial Summary of Audit mme details of expenditur evidence findings conclusio funds e (UGX) \n(Time, Quality, n \n\u2018Bns Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}, [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}]], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integra Routine GOU 55,100,000 ;, \nAt the time of Poor Mechaniz pil inspection, quality ed had road maintena done affects Infrastr nce of 58 \nhowever the mobility \\| \nucture \nroad was muddy hence \nAnd \nand impassable. delay in \u00bb-. \nService \n\\| The drainage service 5 channels were delivery not opened. \nThe Accounting Officer explained that an allocation of UGX.50m has been provided in the adjusted Ministry of Works and Transport Maintenance Grant for spot gravelling and an additional culvert installation along, 2km of the section of this road \nThe Accounting Officer should ensure routine maintenance is undertaken in order to keep the road motor able. \n1.7.2 The service delivery under focus areas \nI sampled Six (06) out of Forty Two (42) activities in Five (05) focus areas with a total expenditure of UGX.4,068,662,011 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. \nSN Focus Area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}]], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 14, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 14, "level": 8}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i. Education \ne Three classroom block had been Development completed and 3 seater desks Grant \nprovided at Arindruwe Primary School \nThis resulted in increased space for pupils hence improving on\\_ the learning environment for students. \n", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}, [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}]], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Education \ne Renovation of 4 classroom block at", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "65% indicating that the projects was \nbehind schedule. \nHealth service delivery to the beneficiaries have been delayed. \nTransitional \ne Casting of partial slab at Koboko o The", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 8}}], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Hospital OPD. At the time of Officer should lobby Grant Adhoc inspection, the casting had been ministry of health Health \ncompleted. However, the OPD is far and MoFPED to from completion because of increase funding underfunding. towards the completion of the Health service delivery to the \nDistrict Hospital beneficiaries have been delayed \nOPD. \nConstruction of Oru Bridge. At the time e There should be of inspection, the construction works proper planning and were on going because of the delay to \nbudgeting before start work due to the need for approval \nexecution to ensure of contract variations. \ntimely execution \nThere was delayed in service delivery of a cross over bridge to enable movement of goods and services. Water \nConstruction of Lima piped water Management should Development Scheme. \ncareful evaluate the At the time of inspection, the work had contractor's capacity stalled because the contractor had before award of abandoned the project. contracts to ensure that the right people There was delay in provision of clean are awarded contracts water to the communities. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29% November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nObservation \nRecommendation \nUtilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.14,568,946,838, The", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}, [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}]], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and obtained supplementary funding of UGX.3,614,819,372 Officer \nshould \nresulting into a revised salary budget of UGX.18,183,766,210 ensure which was all warranted \ndocumentation for", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}]], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pensioners", "metadata": {"headings": [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "is \nOut of the total warrants, UGX.17,255,028,719 was utilized by the prepared in time to DLG resulting in un-utilized warrants of UGX.928,737,491 benefit \nfrom \nrepresenting utilization of 99% as summarized in the table below; pension releases. In Details in Appendix 3 \naddition, the Accounting Officer Approved Supplem Revised Warran Payment Unspent should prepare for Budget entary Budget ts UGX. s UGX. Bn Balance recruitment as he UGX. Bn Bn UGX. Bn \nwaits for the lifting of the ban. \nFrom the analysis, I noted that; \no There was an under absorption of UGX.928,737,491 \no The supplementary funding of UGX.928,737,491 (25%) was not utilized \nThe Accounting Officer explained that some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed leading to the under absorption and there was also a ban on recruitment hence no recruitment was done. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,328 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}, [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}]], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,300 (98%) were fully verified and 28 (02%) did not show up. \nOfficer should use \nthe verified payroll The summary of the validation exercise is shown in the table ass a basis of below; updating monthly payrolls for paying Details No. of employee Individuals \nemoluments. \nNumber of staff as per the payroll 1,328 \n15,867,361,632 \nJune 2023 \nValidated as follows; \nThe Ministry of Total number of staff verified 1,300 15,572,024,952 Public service (complete/fully verified) (A) should make Partially verified(individuals whose 0 \n0 arrangements to information availed at the physical \nvalidate any staff verification did not fulfil all the \nrequirements) (B \nwho have been \nb) A total of 28(02%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. Eight (08) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \nTen (10) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \niii. A total of UGX.7,097,358 was paid as salary to 10 employees in question after exit and this is considered a financial loss to Government. \niv. \nI further noted that 10 individuals were not accounted for and these were omitted from the validated payroll. \nIn his response, the Accounting Officer confirmed the staff validated are accurately captured and that they would be included on the payroll. \n2.3 \nInconsistencies in Employee Details \nA total of 189 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}]], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured by Officer \nshould NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that the employees Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and reconciled", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "retirement procedures. Where the errors in dates of birth increase Ministry of Public the length of service, it may lead to the irregular extension of Service. \nemployee service. \nThe Accounting Officer explained that the authority to change date of birth is with MoPS, NIRA and the individuals and promised to guide the affected individuals to obtain the required documentation to reconcile the dates \nc) Over-remittance ; \nof UGX.348,188,310 and under-remittance : of UGX.5,018,321. of statutory deductions were made by the entity during the period. \nd) Under-remittance of UGX.2,603,030 of non-statutory deductions were made by the entity during the period. \nThe Accounting Officer promised to recover the over payments and the under remittance shall be handled by filling residual arrears. \n2.5 \nDelayed deletion of employees from the payroll \nI noted that UGX.23,071,751 was paid to 2 staff who had either The", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}, [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}]], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], "page": 18, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "been retired, transferred, absconded or died. These resulted into Officer \nshould financial loss to government. \nrecover the funds. \nThe Accounting Officer acknowledged the observation and promised to recover the amounts paid. \n2.6 \nReview of the DLG staff Establishment \nReview of the establishment revealed; \ni. Out of 2,214 approved positions, a total of 1,278 positions The Accounting were filled leaving a gap of 936 vacant positions. \nOfficer should laisse with Ministry of ii. The entity did not have an approved and costed staff Public service to establishment for primary, secondary and tertiary ensure \nthe institutions while the staff structure for health facilities integration of the issued by Ministry of Health was not incorporated into the staff list into the district approved structure. \nIPPS to allow easier interface. \niii. \nRelatedly, 2 staff that had left the district were still on the staff list. \nThe Accounting Officer acknowledged the observation. \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; \nfunding the operation and maintenance of piped water systems in small towns within a district. \nKoboko District received UGX.575,904,766, out of UGX.575,904,766 budgeted (100%) for the financial year 2022/23. Out of the UGX.575,904,766 received, the District spent UGX.390,837,043(68%) leading to un-utilized funds of UGX.185,067,723. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}]], "page": 18, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 19, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 8}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 19, "level": 8}}, {"headings_1": {"content": "Category", "page": 19, "level": 3}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Water and/\\|Constructionofboreholes 6 \u00a36 Sanitation Sub-Grant Rehabilitation of boreholes", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 19, "level": 8}}, {"headings_1": {"content": "Category", "page": 19, "level": 3}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional component)", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of VIP latrine \nPiped Water Sub-Grant Construction of piped water \n1 UgIFT component scheme at Ludara \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}, [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}]], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.1 Positive observations \no All water projects were constructed on land for which the District had ownership or consent offer. \ne All projects implemented were in the approved work plan and were eligible under the grant guidelines \ne Desk and field appraisals were conducted prior to the commencement of the planned projects in line with grant guidelines \ne All projects implemented had approved engineering designs from the Ministry of Water and Environment. \no Quality of materials used for both the rehabilitated boreholes and newly drilled boreholes was in line with the grant guidelines. \ne The district asset register was fully updated with all the implemented projects and covering the details on water infrastructure as per the format prescribed in the Accounting manual. \no All UGIFT \nwere allocated water sources \nSN Purpose \nBudgeted Released Variance amount \namount \nRural Water and Sanitation Sub-Grant 362,296,453 362,296,453 0 traditional component \nPiped Water Sub-Grant (UgIFT component) 213,608,313 213,608,313 0 Total \n575,904,766 \\|575,904,766\\| \\| \n\u00b0 Out of the funds received of UGX.362,296,453(63%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.362,296,453 (100%) while, out of funds received of UGX.213,608,313 (100%) for the Piped Water Sub-Grant (UgIFT component), UGX.28,572,794 (13%) was spent leaving UGX.185,035,519 (87%) un-utilized as shown in the table below. \nSN Category Approved Release Expenditure Un-utilized % Estimate", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}, [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}]], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Absorp", "metadata": {"headings": [{"headings_0": {"content": "Absorp", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional component)", "page": 19, "level": 8}}], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "C) (UGX tion Rural Water 362,296,453 362,296,453 362,296,453 \n100% and \nSanitation \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "Absorp", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional component)", "page": 19, "level": 8}}, [{"headings_0": {"content": "Absorp", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional component)", "page": 19, "level": 8}}]], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "Absorp", "page": 20, "level": 8}}], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component \nPiped Water 213,608,313 213,608,313 28,572,794 185,035,519 Sub-Grant \n(UgIFT \nponent \n575,904,766 575,904,766 \\| 390,869,247 185,035 519 68% \no A review of the annual work plan, budgets and performance reports revealed that out of the planned four (04) activities, 3 were fully implemented and 1 was partially", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "Absorp", "page": 20, "level": 8}}, [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "Absorp", "page": 20, "level": 8}}]], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the contractor of the piped water system did not have enough capacity to execute the work and the district was in the process of sourcing a new contractor. \nThe Accounting Officer should closely monitor the contractor to ensure the timely completion of all the contracted works. \n3.1.3 Implementation of program activities \n3.1.3.1 Preparation and submission of quarterly reports \nwater and sanitation conditional and \nNo Details Deadline for Actual date of submission \nsubmission \n1, Quarter One 10\u2018 October, 2022 \\| 18% October \u201a2022 Delayed 10% January, 2023 10'\" January,2023 Timel 10% April, 2023 10% April,2023 \n10\" July, 2023 \n7\u2122 July 2023 \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer explained that the delay in the 1% quarter was caused by the delay in release of funds. \nThe Accounting Officer should ensure timely submission of the reports. \n3.1.4 Regularity of the Procurement Process \n3.1.4.1 Delayed procurement processes \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files revealed the following; \no All the projects had their procurement adverts published by 30\u2018 June 2022, and \no All the projects had their procurement contracts awarded by 31st October 2022 except for Ludara piped water scheme whose contract was signed on 15/12/2022 two months after the deadline. \nDelayed procurement causes delayed implementation hence hampering service delivery. \nThe Accounting Officer explained that effort is being made to observe these procurement deadlines. \nThe Accounting Officer should always ensure compliance with the given guidelines. 3.1.5 Inspection of water Grant activities \nI conducted physical inspections One (01) project to assess service delivery indicators. \nStart Date: and abandoned the 15/10/2022 project \nEnd \nDate:", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}]], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "315*/05/2023", "metadata": {"headings": [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid in Fy 2022/2023; \nAs a result, the communities around Ludara were denied clean water. \nThe Accounting Officer attributed this to lack of capacity by the contractor and \nthe district was in the process of sourcing a new contractor. \nThe Accounting Officer should closely monitor the contractor to ensure timely completion of the activity. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT", "metadata": {"headings": [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}, [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}]], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local Government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKoboko District received UGX.2,236,340,004, out of UGX.2,236,340,004 budgeted to the implement the programme. The following activities were undertaken; \no All planned investments at the district had a no-objection clearance from the Ministry of Health and Ministry of Education \no All UGIFT projects were implemented titled land \n3.2.2 Area of Improvement \no There was delays in completion of UgiFT projects \n3.2.3 Planning and Budget Performance \n3.2.3.1 Funding and Absorption \nOut of the approved budget of UGX.2,236,340,004, the district received UGX.2,236,340,004(100%) there was no shortfall Out of the received funds, UGX.1,693,339,096 (81%) was spent, thus leaving UGX.543,000,908 unutilized. Details are in the table below; \nApproved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption UGX", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}, [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}]], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nd", "metadata": {"headings": [{"headings_0": {"content": "nd", "page": 23, "level": 3}}, {"headings_1": {"content": "Program", "page": 22, "level": 3}}], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(:) (>) D=(A-B) E=(B-C) Capital 2,080,468,038 2,080,468,038 1,537,467,130 \\}9 Prsmnsos development", "metadata": {"headings": [{"headings_0": {"content": "nd", "page": 23, "level": 3}}, {"headings_1": {"content": "Program", "page": 22, "level": 3}}], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "metadata": {"headings": [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,236,340,004 1,693,339,096 \\|O 543,000,908 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \no Construction of buildings at Nyakaliiso Seed Secondary School \noe Construction of playground, greening of compound and installation of 5,000 litre tank at Padrombu Seed Secondary School \nAs a result, education services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the contractor for Padrombu Seed School didn\u2019t have the capacity and the district had sourced a new contractor to complete the work. \nThe Accounting Officer should s closely monitored the contractor to ensure that work is completed on time. \n3.2.4 Implementation of UGIFT activities 3.2.4.1 of water Grant activities \nSN Project Inspection Pictorial Evidence Audit Remarks (Time, Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}]], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 24, "level": 1}}, {"headings_1": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and \nFunctionali \n1 Construction of o Foundation \n\\| There is \\| \nNyakaliso Seed School slab had been", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 24, "level": 1}}, {"headings_1": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, [{"headings_0": {"content": "Quality,", "page": 24, "level": 1}}, {"headings_1": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}]], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delayed", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 24, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 1}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at Kuluba Sub County, completed ca \nservice Koboko District delivery. e Window Fitting \ndone", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 24, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 1}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contractor: Desert", "metadata": {"headings": [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Breeze Hotel Ltd. \n\u00b0 Walling \ncompleted ke: es Contract \nPhoto showing state of amount: \nNyakaliso Seed School as at", "metadata": {"headings": [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}, [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}], [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}]], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.3,238,070,000 _2-September, 2023", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,238,070,000 _2-September, 2023", "page": 24, "level": 3}}, {"headings_1": {"content": "Contractor: Desert", "page": 24, "level": 3}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,238,070,000 _2-September, 2023", "page": 24, "level": 3}}, {"headings_1": {"content": "Contractor: Desert", "page": 24, "level": 3}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.1,537,467,130", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}, {"headings_1": {"content": "UGX.3,238,070,000 _2-September, 2023", "page": 24, "level": 3}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project (UGX) (UGX)", "metadata": {"headings": [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lurujo HC II Out Patient \n500,000,000 451,230,351 48,769,649 Department construction \n2 Construction of Abuku solar 890,000,000 789,533,174 100,466,826 powered water supply \nNyai SS dormitory 600,000,000 512,468,626 87,531,374 construction sub-project \n\\| \nConstruction of Community 350,000,000 305,648,133 44,351,867 hall at Lokujo \nAdologo cluster bridge 1,227,528,000 1,163,597,316 63,930,684 construction Sub-project \nKopu Bridge Construction 1,262,765,271 1,256,154,227 6,611,044 Oya River Bridge 953,680,656 949,394,006 4,286,650 Construction \n5,783,973,927 5,428,025,833 355,948,094 \nThe Accounting Officer explained that the funds were saving from procurement pending approval from OPM to be utilised. \nThe Accounting Officer should follow-up with OPM to get authorization to utilise the funds. \n3.4.2.3 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \noe Out of 4 Infrastructure subprojects 4(100%) subprojects worth UGX.828,373,817 were fully implemented. Find details in the table below; \nSUB PROJECT NAME OF Additional Start Date Expected PROJECT AMOUNTS CONTRAC Funds FY \nEnd Date \nTOR \n2022/23 \nOru Bridge 2,010,484,106 TIC LOKERE \nEnterprises LTD \nKopu Bridge 1,262,765,271 Suleigh Construction \nEngineerin g Works Ltd", "metadata": {"headings": [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}, [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}]], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "510,000,000 10/01/2023 10/12/2023 Completed \n40,375,014 15/07/2020 30/07/2022 Completed \nSN Sub-project Name ee Watershed Project Zone \nvalue Adologo C Cassava production \nWaju I B Cassava production \n18,500,000 Atu-River Ajipala 18,500,000 Waju II B Cassava Production Lobule Atu-River Ajipala 18,500,000 Total", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}]], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 28, "level": 3}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o Out of 3 sustainable environment management subprojects 3 (100%) subprojects worth UGX.104,760,972 (100%) were fully implemented. Find details in the table", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 28, "level": 3}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 29, "level": 1}}, {"headings_1": {"content": "55,500,000", "page": 29, "level": 1}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/N Name of Sub-Project \nSub Amount (UGX) project Lobule 52,380,486 Waju III Tree Planting Sub-project Lobule 52,380,486 Total", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 29, "level": 1}}, {"headings_1": {"content": "55,500,000", "page": 29, "level": 1}}, [{"headings_0": {"content": "below;", "page": 29, "level": 1}}, {"headings_1": {"content": "55,500,000", "page": 29, "level": 1}}]], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "104,760,972", "metadata": {"headings": [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The program objective of providing services to the community was not achieved within the financial year for the non/partially implemented livelihood subprojects. \nThe Accounting Officer attributed this to the lack of land on which to cultivate the cassava which was the livelihood enterprise chosen by Community interest groups because the initially ear marked land was given out by the host communities for tree planting however, the DRDIP Project Implementation team (PIST) had approved change of the enterprise and the implementation was on going. \nThe Accounting Officer should closely monitor the implementation of the livelihood subprojects. \n3.4.2.4 Failure to Account for subproject funds through the DRDIP-MIS \nSection 5.4; Accounting Policies, system and Procedures of the issued DRDIP Implementation Guidelines directed that a Web-Based Management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation of the subprojects. Section 8.6 further directs that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level. \nI reviewed the Accountability as submitted by Community facilitators to OPM through the DRDIP MIS of the district, and noted that accountability in the MIS for LSP now \n3.4.2.5 Inspection for service delivery projects implemented in FY 2021/22 and 2022/23 \nI sampled Four (04) Sub projects/Sub groups with a total expenditure of UGX.3,018,877,731 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Sub project/Sub Details of Pictorial Evidence Recommendatio groups findings (Time, n(s) Quality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}, [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}]], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 30, "level": 3}}, {"headings_1": {"content": "104,760,972", "page": 29, "level": 3}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FY 2021/22 \na) Construction of 2 The project \nManagement dormitory blocks at construction was \nshould closely Nyai S.S completed and \nmonitor the already in use as \nimplementation of Contractor: Whimsy \n(u) Ltd per 15t Sept, 2023 \nthe greening and tree planting of the Contract amount: dormitory The leveling and \nUGX.559,178,550", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 30, "level": 3}}, {"headings_1": {"content": "104,760,972", "page": 29, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 30, "level": 3}}, {"headings_1": {"content": "104,760,972", "page": 29, "level": 3}}]], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "compound.", "metadata": {"headings": [{"headings_0": {"content": "compound.", "page": 30, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 30, "level": 3}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "greening of the \ncompound was on \nAmount paid to going. \ninspection date: \\| UGX.559,178,550", "metadata": {"headings": [{"headings_0": {"content": "compound.", "page": 30, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 30, "level": 3}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pees", "metadata": {"headings": [{"headings_0": {"content": "Pees", "page": 30, "level": 4}}, {"headings_1": {"content": "compound.", "page": 30, "level": 8}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Photo showing the completed", "metadata": {"headings": [{"headings_0": {"content": "Pees", "page": 30, "level": 4}}, {"headings_1": {"content": "compound.", "page": 30, "level": 8}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "boy\u2019s", "metadata": {"headings": [{"headings_0": {"content": "boy\u2019s", "page": 30, "level": 8}}, {"headings_1": {"content": "Pees", "page": 30, "level": 4}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dormitory at Nyai S.S at", "metadata": {"headings": [{"headings_0": {"content": "boy\u2019s", "page": 30, "level": 8}}, {"headings_1": {"content": "Pees", "page": 30, "level": 4}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "01-Sept-23", "metadata": {"headings": [{"headings_0": {"content": "01-Sept-23", "page": 30, "level": 8}}, {"headings_1": {"content": "boy\u2019s", "page": 30, "level": 8}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "substances.", "metadata": {"headings": [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], "page": 32, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the following; \nI noted that the District allocated 36% to capital development instead of the required 75% leading to under allocation by UGX.45,992,700 (39%) while Complementary services were over allocated by UGX.45,992,700 (39%) as shown in the table below. \nMain Threshold Actual Approved Variance Audit \nThe Accounting Officer explained that Koboko District, for the period under review, falls under Phase II districts which were required to allocate100% of the funding for the implementation of complementary activities. \nThe Accounting Officer should always allocate funds for capital development and complementary activities based program expenditure guidelines.", "metadata": {"headings": [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}, [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}]], "page": 32, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b) Budget performance", "metadata": {"headings": [{"headings_0": {"content": "b) Budget performance", "page": 33, "level": 2}}, {"headings_1": {"content": "substances.", "page": 32, "level": 8}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "b) Budget performance", "page": 33, "level": 2}}, {"headings_1": {"content": "substances.", "page": 32, "level": 8}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eo The District received UGX.17,930,056 out of UGX.17,930,056 budgeted (100%) there was not shortfall. Out of the funds received UGX.42,698,000 (36) was spent on capital developments while UGX.5,232,056 (64%) on complementary activities. e Out of the total program receipts of UGX.17,930,056, UGX.17,930,056 (100%) was utilized by the entity at the time of audit there was no unspent balance. Details are in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure (as absorption (UGX) (UGX) per payment \nC/B)\\*100", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}, [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}], [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}]], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EZ", "metadata": {"headings": [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "one \n39,310,022 39,310,022 23,187,022 two \n35,787,034 54% three \nFour \n117,930,056 117,930,056 117,9300566 Nil\\| 100% \n3.5.3 Implementation of the Micro irrigation program \nParagraph 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; \nFarmer awareness rising will be based on a communication strategy and user- o \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. o \nFarmer's co-funding are budgeted, managed and accounted for using Government \nHowever, the outputs for complementary activities were inadequately quantified in the work plan and as a result, I was unable to analyse and confirm the actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \no The monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer should ensure that activities are quantified for easy analysis. \n3.5.3.1 Inspection for service delive \nrojects implemented in FY 2022/23 \nI sampled 2 irrigation projects with a total expenditure of UGX.42,698,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions NOTED. The following was observed; \nName of Location Equipment Value of Photos \nRemarks \\| beneficiary (Village, supplier equipment \nParish and \nand sub- procureme \ncounty nt \nreference \nAyila Akvo 42,698,000 \nChristopher Tukaliri International For 2 (sets) \nVisit conducted Village, Ltd. by District Tukaliri Procurement officials (19 parish reference. \nJune, 2023) \u201aLobule Kob869/Surp \nSize of the sub /2022/2023F \nfarm- Y2 acre county. Y/00039 land. Training received from the equipment", "metadata": {"headings": [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}, [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}]], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supplier", "metadata": {"headings": [{"headings_0": {"content": "supplier", "page": 34, "level": 8}}, {"headings_1": {"content": "EZ", "page": 33, "level": 3}}], "page": 34, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security of the equipment - guaranteed by rolling away \nrolling away the solar power", "metadata": {"headings": [{"headings_0": {"content": "supplier", "page": 34, "level": 8}}, {"headings_1": {"content": "EZ", "page": 33, "level": 3}}, [{"headings_0": {"content": "supplier", "page": 34, "level": 8}}, {"headings_1": {"content": "EZ", "page": 33, "level": 3}}]], "page": 34, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], "page": 35, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.6 Transitional Development Ad Hoc Grant-Health \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nKoboko DLG received UGX.500,000,000 out of UGX.500,000,000 budgeted to the implement the following key activities; \nquanti quanti Partial Casting of ground Floor Slab on Koboko General \nHospital \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n3.6.1 Positive observations \no UGX.500,000,000 spent on various Transitional Health Adhoc activities were adequately supported to confirm occurrence. \nAppointment of contract managers which ensured timely completion of project oe \nworks. \nFunds were spent on only eligible activities. \noe \n3.6.2 Area of improvement \nAward of contracts to sole bidder oe \n3.6.2.1 Planning and Budget Performance \na) Budget allocation of programme expenditure by category \nMain Threshold Actual Approved Variance Audit Expenditure as per the percentage budget \nremark Items guidelines (budget) (UGX) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}, [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}]], "page": 35, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 36, "level": 8}}, {"headings_1": {"content": "equipment", "page": 35, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 36, "level": 8}}, {"headings_1": {"content": "(A)", "page": 36, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BEE \nInfrastructure Minimum 98% 497,044,910 -3% Correct Projects 95% Allocation Investment Maximum 2% 2,955,090 Correct Servicing and 2.5% \nAllocation Monitoring \nPerformance \nMaximum \nImprovement 2.5 % \nTotal", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 36, "level": 8}}, {"headings_1": {"content": "(A)", "page": 36, "level": 8}}, [{"headings_0": {"content": "(B)", "page": 36, "level": 8}}, {"headings_1": {"content": "(A)", "page": 36, "level": 8}}]], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500,000,000", "metadata": {"headings": [{"headings_0": {"content": "500,000,000", "page": 36, "level": 8}}, {"headings_1": {"content": "(B)", "page": 36, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b) Funding and absorption \nOut of the approved budget of UGX.500,000,000, the district received UGX.500,000,000 (100%) There was no shortfall. Out of the received funds, UGX.500,000,000 (100%) was spent. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "500,000,000", "page": 36, "level": 8}}, {"headings_1": {"content": "(B)", "page": 36, "level": 8}}, [{"headings_0": {"content": "500,000,000", "page": 36, "level": 8}}, {"headings_1": {"content": "(B)", "page": 36, "level": 8}}]], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| A) (B) (C) \\| D=(A-B) E=(B-C) Infrastructure 491,044,910 491,044,910 491,044,910 \nInvestment 8,955,090 8,955,090 8,955,090 0 500,000,,000 500,000,000 \\| 500,000,000 \nAs a result, health services were denied to intended beneficiaries. \n3.6.2.2 Procurement \nSection 4.1.7 of the Transitional Development Ad Hoc Grant implementation guidelines states that LGs should ensure that all health contracts are procured and managed as per Section 58 (4) of the PPDA Act. I reviewed the procurement process of the health contracts and noted the following; \nAward of contracts to Sole bidder. \nThe Accounting Officer should always encourage competition in order to achieve value for money. \n3.6.2.3 Inspection of service delivery indicators of Transitional Health Adhoc", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}]], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 37, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 36, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted physical inspections of One (01) Transitional Health Adhoc projects implemented at UGX.497,044,910 on 2\u2122 September,2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation Remarks (Time,", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 37, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 36, "level": 8}}, [{"headings_0": {"content": "Projects", "page": 37, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 36, "level": 8}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 37, "level": 1}}, {"headings_1": {"content": "Projects", "page": 37, "level": 2}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost \nand \nFunctionali \n1 Partial e The Planned \\| (:\\* <2.", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 37, "level": 1}}, {"headings_1": {"content": "Projects", "page": 37, "level": 2}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 1}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Casting of slab casting was \\| \nThats \u2018\\| should lobby the on \nGround Floor completed. \\| Bl \\| Ministry of Health la \natl sal ayments for pe Fr \\| ve tude to be Koboko = \nmore funds to be Werle", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 1}}, [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 1}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General rn a | LER able to complete", "metadata": {"headings": [{"headings_0": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| BE ZEN the entire hospital", "metadata": {"headings": [{"headings_0": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sed COMPS \\| \nOPD in order to \nDranya Sub \n\\| Photo showing a completed provide \nthe", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}, [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}], [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 37, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 37, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| partial casting at Koboko community of \u0131 General Hospital. \\_\\_\\_\\_\\| Koboko District Kabake \nDistrict more specialized health services \nContractor: \nER", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 37, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 37, "level": 8}}, [{"headings_0": {"content": "County", "page": 37, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 37, "level": 8}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 37, "level": 4}}, {"headings_1": {"content": "County", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEN, a ; WHIMSY \nContract \n\\| amount:", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 37, "level": 4}}, {"headings_1": {"content": "County", "page": 37, "level": 3}}, [{"headings_0": {"content": "er", "page": 37, "level": 4}}, {"headings_1": {"content": "County", "page": 37, "level": 3}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.497,044", "metadata": {"headings": [{"headings_0": {"content": "UGX.497,044", "page": 37, "level": 8}}, {"headings_1": {"content": "er", "page": 37, "level": 4}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a910", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 3}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 3}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.497,044", "metadata": {"headings": [{"headings_0": {"content": "UGX.497,044", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201a910", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a910", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "programme activities were implemented in accordance with the work plan and to the desired quality \n4.1 Positive observation \noe Full utilization of received funds \n4.2 Areas of Improvement \n4.2.1 Budget performance under Uganda Road Fund \na) Funding \nA total of UGX.422,731,243 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, mechanical imprest, and administration in Koboko District using Road gangs and the force Account mechanism. However, the District received UGX.379,759,002 (90%) resulting into a shortfall of UGX.42,972,241 as shown in the as the table below. \nS Category Planned Planned Actual Actual Variance Variance N Length Annual length Expenditure (KM) Expenditur (KM) Expenditure KM) e 1 Manual 323.7 Km 110,200,000 323.7 55,100,000 0 55,100,000 routine Road Km \nMaintenance \n\\| ( Road gangs) \n2 Mechanized 53.4km 97,493,500 58km 100,018,000 0 (2,524,500) routine \nmaintenance \n3 Other 20,843,145 20,843,145 \nstructures", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}, [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}]], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(culvert", "metadata": {"headings": [{"headings_0": {"content": "(culvert", "page": 38, "level": 8}}, {"headings_1": {"content": "\u201a910", "page": 37, "level": 8}}], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installations \n\\|\\_\\_\\| \n2 Periodic 0 8,000,000 8,000,000 0 0 Maintenance", "metadata": {"headings": [{"headings_0": {"content": "(culvert", "page": 38, "level": 8}}, {"headings_1": {"content": "\u201a910", "page": 37, "level": 8}}], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(culvert repairs)", "metadata": {"headings": [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Safety and N/A 10,000,000 n/a 1,000,000 N/A \n0 Environment \n\\|\\_\\_\\| \n6 Equipment n/a 40,000,000 n/a 42,306,259 0 (2,306,259) \\|\\_\\_\\| Repairs \n7 Supervision 35,200,000 40,507,000 (5,307,000) and \nAdministration \n8 ADRICs 3,000,000 3,000,000 \n9 Training of \n7,300,000 (7,300,00) Equipment \nThe Accounting Officer attributed this to budget cuts from Uganda Road Fund especially during Quarter 4 yet the district must ensure that all roads are passable. \nThe Accounting Officer should liaise with Uganda Road Fund to ensure that the budget for the district is fully funded to ensure total service delivery. \n4.2.2 Routine Manual Maintenance \nA total of 323.7Km at an estimated cost of UGX.110,200,000 were planned to be undertaken and UGX.55,100,000 was spent on 323.7 KM. \nInspection of road works revealed the following; \no The roads were maintained Twice in the financial year. \no Lima-Madikini-Pamod-Tendele road had overgrown bushes that needed to be slashed and were affecting visibility of drivers which could lead to accidents \nWaju road had overgrown bush on the sides and needed to be slashed as it was o \nnarrowing as shown in the photos below. \nWaju Road with over grown bushes \nThis was attributed to inadequate funding. \nFailure to continously maintain the roads as had been planned exposes the roads to the risk of damage during the rainy season leading to loss of value in the funds already", "metadata": {"headings": [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}, [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}]], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "spent.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], "page": 39, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that Waju road was not within the workplan for the period under review however it will be included in the next financial year work plan \nNyai Road 16.7Km \nThere is a risk that the affected roads could deteriorate further and even become impassable unless urgently worked on. \nThe shortfall in funding was attributed to budget cuts during the financial year. \nThe Accounting Officer acknowledged the observation and stated that UGX.50,000,000 has been planned in the current financial year to spot gravel 2km of the Keri-Nuyai Road and culvert installation \nThe Accounting Officer to engage URF for adequate resources and rollover the pending road work for re-voting in the next financial year to complete the planned works. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}, [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}]], "page": 39, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], "page": 41, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pr", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Structure \nResponse", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SACCO \n010 SACCOs did not have functional The Accounting Officer Committees and Production, Marketing, Business attributed this to limited Sub Committees Development services, Finance and funding. \ninvestment sub Committees.", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer should ensure that all the subcommittees are fully functional. \n5.5 \nRegistration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The o \npurpose 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 o \nRegister 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 o \nSACCO 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; \nNature of Observations \nManagement's response registration", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}, [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}]], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 SACCOs were not licensed to The Accounting Officer SACCOs Under \\| take on the business of lending explained that arrangements the Microfinance under Microfinance Institutions are underway to have all the Institutions money lenders act a", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 46, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs registered with Money Lenders UMRA. \nAct \nAs a\\_ result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer should expedite the process of having all SACCOs registered with UMRA and obtained lending licenses. \n5.6 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users 1 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 \no No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the o \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the e \nParish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}, [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}]], "page": 46, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected \u00a9 \nat village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy o \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations Management Response Wealth Ranking o = e All the 49 parishes did not carry out The Accounting Officer Households \nwealth ranking during identification promised to engage the of subsistence households. \nCommunity Based Services for immediate compliance Failure to identify subsistence \nhouseholds using the wealth ranking \ntool to select and implement \nprioritized projects may undermine \nthe achievement of pillar objectives. \nSelection and \nThe Accounting Officer Implementation \nof e One (01) parish of Ayipe out of the attributed the above to", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}, [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}]], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Sampled selected flagship poor sensitization of Projects \nprojects that were inconsistent with farmers due to lack of the LG selected priority funds \ncommodities. \nLoan Application and e All ten (10) beneficiaries in 10 The Accounting Officer Approval Process \nParishes who accessed loans before acknowledged the 5t June 2023 were not selected observation and promised through the PDMIS. \nto engage the District Commercial Officer to The failure to follow the \nassist the SACCOs \noe ensure that only qualifying households benefits from the program by conducting a wealth ranking of households. \noe ensure that all loans are given out through the Parish Development Management Information System. \nEngage the PDM Secretariat and ensure farming enterprises obtain agricultural oe \ninsurance policies from UAIS as envisaged by the Programme. \nJohn F.S. Muw\u00e4nga\u201c- AUDITOR GENERAL \\_ \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}]], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}], "page": 48, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Out-puts without appropriate indicators and targets \nProgramme \\| Budget Output Code Budget Output \\| Out-put budget \\| Activities \nAudit Comment \\| 15- community 000023 \nmobilization and \n363,549,010 1 CDMIS in place Establish and operationalize The number of inspections Community Development not stated \nmindset change Management Information \nSystem (CDMIS) at parish \nNatural Resources, 000006", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}]], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 49, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 2}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and sub-county level", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 49, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 2}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,500,000", "metadata": {"headings": [{"headings_0": {"content": "1,500,000", "page": 49, "level": 8}}, {"headings_1": {"content": "Environment,", "page": 49, "level": 3}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment Impact The number of assessment Assessment for Capital not stated \nClimate Change, Works \nLand and Water", "metadata": {"headings": [{"headings_0": {"content": "1,500,000", "page": 49, "level": 8}}, {"headings_1": {"content": "Environment,", "page": 49, "level": 3}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 365,049,010", "metadata": {"headings": [{"headings_0": {"content": "| 365,049,010", "page": 49, "level": 3}}, {"headings_1": {"content": "1,500,000", "page": 49, "level": 8}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "45 \nAppendix 2: Implementation of planned outputs \na) Fully implemented out-puts \nNo Program Sub-program PIAP-out Budget \nTotal Out-put Total No Number of Out-put expenditure activities fully \ni", "metadata": {"headings": [{"headings_0": {"content": "| 365,049,010", "page": 49, "level": 3}}, {"headings_1": {"content": "1,500,000", "page": 49, "level": 8}}, [{"headings_0": {"content": "| 365,049,010", "page": 49, "level": 3}}, {"headings_1": {"content": "1,500,000", "page": 49, "level": 8}}]], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 50, "level": 1}}, {"headings_1": {"content": "| 365,049,010", "page": 49, "level": 3}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the out- implemented ut \nactivities 1 Human 01-Education, 1202010201 -Basic 320162- Capitation Primary 337,381,472 3 3", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 50, "level": 1}}, {"headings_1": {"content": "| 365,049,010", "page": 49, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 50, "level": 1}}, {"headings_1": {"content": "| 365,049,010", "page": 49, "level": 3}}]], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 50, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 50, "level": 1}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sports and Skills Requirements \nand (Acquisition of non-residential", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 50, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 50, "level": 1}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Minimum standards met \\| Building \nby schools and training 320162- Monitoring and 18,000,000 2 \n2 institution \nsupervision of capital works \n2 Human 02- Population, 1203010510-Hospitals 320080 - Support to Hospitals 500,000,000 \nCapital Health, Safety and and HCs \nDevelopment management rehabilitated/expanded \n3 Human 01-Education, Non-Residential 320159-Secondary Education 1,936,896,515 \nCapital Sports and Skills Buildings - Acquisition Services \nDevelopment \n320016-Management of 5,614,867 Education Services \n4 Human 04-labour and 1202010201-Basic 000023-Inspection and 363,296,453 Capital Employment Requirements and Monitoring \nDevelopment services \nMinimum standards met \nby schools and training \ninstitutions \n5 Integrated 03-Transport 9020401-Capacity of 000017 - Infrastructure 82,284,104 4 4 transport Infrastructure and existing transport Development and \nInfrastructure Services infrastructure and Management \nand Services Development services increased. \n260009-Road Maintenance 196,750,000 \n9020401- Capacity of 260014-Road Equipment and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}, [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}], [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}], [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}]], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45,000,000", "metadata": {"headings": [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "existing transport Fleet Management Services infrastructure \nand services increased. \n46 \n04- Transport 9040106-Community 260002-District, Urban and 98,697,135 1 Asset \naccess & feeder roads Community Access Road \nManagement constructed & Maintenance \nmaintained to facilitate \nmarket access", "metadata": {"headings": [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}, [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}]], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Development 04 -Accountability 18040604- Oversight 000023- Inspection and 27,937,672 4 Plan \nSystems and Monitoring Reports of Monitoring \nImplementati service Delivery NDP III Programs \non", "metadata": {"headings": [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "produced", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}, {"headings_1": {"content": "45,000,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}, {"headings_1": {"content": "45,000,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Private Sector 02- Strengthening 7030201- Product and 190036 - Trade Development \n103,281,854 2 Development Private Sector market information \nInstitution and systems developed", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}, {"headings_1": {"content": "45,000,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Organisation", "metadata": {"headings": [{"headings_0": {"content": "Organisation", "page": 51, "level": 3}}, {"headings_1": {"content": "produced", "page": 51, "level": 8}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capacity", "metadata": {"headings": [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14- Public 03- Human 14050501-Human 390014-Development and 20,468,837 3 Sector Resource Capital Management \\| Operationalisation of Human \nTransformatio Management (HCM) System Rolled Resource System \nn \nout \n16- 01- Institutional 16060502- 000014- Administrative and 208,860,646 4 Governance Coordination Administrative support Support Services \nand Security \nservices enhanced \n10 12 - Human 03- Gender and 1204010702- Gender 320145 Response to gender \n1,500,000 3 - \nCapital Social Protection Based Violence Violence", "metadata": {"headings": [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}, [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}], [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}]], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 51, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 51, "level": 8}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "prevention and response \nsystem strengthened \n11 11- Digital 02- E-Services 11010503- ICT Services 300016- parish Development \n49,027,752 1 Transformatio Model Operations \na", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 51, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 51, "level": 8}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 3,994,997,307", "metadata": {"headings": [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a7 \nBudget Out- Total Out-put Total No Number of No of No of program \nput expenditure activities fully partially activities that UGX \u2018000\u201d in the implemented implemented were not \n04-labour 1202010201-Basic 000023- 213,608,313 Capital and Requirements and Inspection and \nDevelopmen Employmen Minimum Monitoring \nt \nt services standards met by schools \nand \noutput activities activities implemented 1 2 \ntraining institutions \n\\| TOTAL 213,608,313 1 2 \nNot Implemented out-puts \nProgram Sub-program PIAP-Outs Budget Out-put Total Out- Total No Number of fully put activities in implemented expenditure the out-put activities \nUGX \u2018000\u201d \nPrivate Sector 02- Strengthening 7030201- 190036 - Trade Development 103,281,854 2 \n0 Development Private Sector Product and \nInstitution and market \nOrganisation Capacity information", "metadata": {"headings": [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}, [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}]], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "systems", "metadata": {"headings": [{"headings_0": {"content": "systems", "page": 52, "level": 8}}, {"headings_1": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 52, "level": 1}}, {"headings_1": {"content": "systems", "page": 52, "level": 8}}], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "103,281,854", "metadata": {"headings": [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}, {"headings_1": {"content": "developed", "page": 52, "level": 1}}], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48 \nAppendix 3: Utilization of wage per department \nDepartments Approved Supplementary Revised Budget Warrant Payments Unspent Balance Budget UGX UGX UGX UGX UGX UGX", "metadata": {"headings": [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}, {"headings_1": {"content": "developed", "page": 52, "level": 1}}, [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}, {"headings_1": {"content": "developed", "page": 52, "level": 1}}]], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "metadata": {"headings": [{"headings_0": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}, {"headings_1": {"content": "103,281,854", "page": 52, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Commercial Services 55,300,824 \\| - 55,300,824 \\| 55,300,824 19,789,357 \\| 35,511,467 \\| Community based Services 125,074,140 - 125,074,140 \\| 125,074,140 75,985,903 \\| 49,088,237", "metadata": {"headings": [{"headings_0": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}, {"headings_1": {"content": "103,281,854", "page": 52, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Education", "metadata": {"headings": [{"headings_0": {"content": "| Education", "page": 53, "level": 3}}, {"headings_1": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6,218,239,875 1,575,387,615 7,793,627,490 \\| 7,793,627,490 \\| 7,523,951,224 \\| 269,676,266 \\| Finance 198,232,920 - 198,232,920 \\| 198,232,920 \\| 99,269,108 98,963,812", "metadata": {"headings": [{"headings_0": {"content": "| Education", "page": 53, "level": 3}}, {"headings_1": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Health", "metadata": {"headings": [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,526,660,905 1,481,759,495 6,008,420,400 6,008,420,400 \\| 5,883,864,547 124,555,853 Internal Audit 28,078,032 - 28,078,032 28,078,032 27,472,746 605,286 Natural Resources \\| 194,094,954 57,118,814 \\| 251,213,768 251,213,768 223,547,524 27,666,244 Plannin \\| 39,627,144 - \\| 39,627,144 39,627,144 11,615,639 28,011,505 Production \\| 809,849,548 \\| 203,349,965 1,013,199,513 1,013,199,513 954,566,045 58,633,468 Roads and Technical 119,327,004 15,812,817 135,139,821 135,139,821 122,357,639 12,782,182 Services \nStatutory bodies 219,287,474 - 219,287,474 219,287,474 200,522,096 18,765,378 \\| Water and Sanitation 30,196,716 22,018,404 52,215,120 52,215,120 36,869,938 an TOTAL \n\\_14,568,946,838 3,614,819,372 18,183,766,210 18,183,766,210 17,255,028,719 928,737,491 \n49", "metadata": {"headings": [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}, [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}], [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}]], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["cam neu manswssnicnvenannineanwaananain tena ind itis indies sane anew aneanenenasoananannanenaseatan canenndiitil", "eels", "1", " 1.0 Iimnplenrientation of tie Approved Budget nun en nun nnaeennnnn - d", "2.0 Management of the Government Salary Payroll", "11", " :::::sccsssessessssssssnrsscccecseenses", "eer ST - 14", "eee oe eee eee ene eee neem", "Implementation of Key Government Grants/Programmes (FOCUS AREAS) 00006 14 3.0", "Implementation of The Road Fand (URF) neuen nn 33 4.0", "DENBF UNO ANNE - 36", "EEE TREE", "Management's Responsibility for the Financial Statements cccccssssseccreneseseeereneassereeees - 36", "Auditor\u2019s Responsibility for the Audit of Financial Statements ccsssscesessssseseeneneeeesees - 37", "Other Reporting ReSpcnS tes", "38", "Report on the Audit of Compliance with Legislation", "38"], "page": 3}]} \ No newline at end of file diff --git a/reports/chunks/Kole District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Kole District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..b47fa8bd979302d2b5ffbc430c4ab219a89c7f61 --- /dev/null +++ b/reports/chunks/Kole District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**DLG**", "District Local Government"], ["**GoU**", "Government of Uganda"], ["**ICT**", "Information and Communication Technology"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IPPS**", "Integrated Personnel and Payroll system"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MoGLSD**", "Ministry of Gender Labour and Social Development"], ["**MoLG**", "Ministry of Local Government"], ["**NTR**", "Non-Tax Revenue"], ["**PBS**", "Program Budgeting System"], ["**PFMA**", "Public Finance Management Act"], ["**PS/ST**", "Permanent Secretary / Secretary to Treasury"], ["**UCLA**", "Uganda Consumer and Lender\u2019s Association"], ["**UgIFT**", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["**UGX**", "Uganda Shilling"], ["**USMID**", "Uganda Support to District infrastructure Development"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kole District Local Government, which comprise the Statement of Financial Position as at 30 th 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 Kole District Local Government for the year ended 30 th June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}, [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KEY AUDIT MATTERS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kole District Local Government is to provide the principle of decentralization to provide Services to with focus on local, national priorities and development for improved quality of life for the people. \nDuring the financial year 2022/2023, the Kole District Local Government had a budget of UGX. 35,693,172,353 out of which UGX. 34,081,972,370 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [[null, null, "**UGX. (A)**", "**UGX. (B)**", null], ["**1**", "Recurrent (Wage)", "19,661,044,287", "19,661,044,285", "100"], ["**2**", "Recurrent (Non-wage)", "7,435,992,837", "6,965,043,990", "94"], ["**3**", "Development", "8,596,135,229", "7,455,884,095", "87"], ["", "Total", "**35,693,172,353**", "**34,081,972,370**", "95"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Budget", "Warrants", "% age of warrants (B/A)"], "type": "table"}}, {"content": "Out of the total warrants of UGX. 34,081,972,370 I reviewed the utilisation of warrants worth UGX. 24,167,373,271 (71%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "19,576,593,526", "19,576,593,526", "81"], ["2", "Focus area-Education grant Formerly SFG", "764,981,965", "22,816,097,048", "84"], ["3", "Focus area-Micro scale irrigation projects", "117,929,076", "22,934,026,124", "85"], ["4", "Focus area-UGIFT (Infrastructure)", "2,659,906,987", "25,593,933,111", "96"], ["5", "Focus area-Water development grant (Piped water, and Rural water and Sanitation grant)", "732,453,020", "26,326,386,131", "99"], ["6", "Outputs/activities performance rehabilitation maintenance fund budget review (URF Road under", "315,508,697", "26,641,894,828", "100"], [null, "\u2022 DDEG projects)", null, null, null], ["", "**Total of the expenditure audited**", "**24,167,373,271**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Actual expenditure (UGX.)", "Cumulative Actual expenditure", "Cumulative %age out of total warrants"], "type": "table"}}, {"content": [["**1.1**", "According to the approved budget, the Kole DLG planned to collect local revenue of UGX. 470,000,000 however; by the end of the year, only UGX. **Revenue Performance** **Performance of Local Revenue**", "advised the Accounting Officer to I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["301,955,592 had been collected representing 64% performance. The summary is in the table below and the details are in **Appendix 1.** **Approved budget** **Actual Collections** **Variance** 220,000,000 250,000,000 **470,000,000** 171,125,688 130,829,904 48,874,312 119,170,096 **301,955,592 168,044,408** 1\\. Tax Revenues 2\\. Non-Tax Revenues **Total** **N Source o** collection of Local revenue denied the entity resources for implementation of the planned activities. Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. **No Out-put Activity** Transfer to Other Government Units Allowances (Incl. Casuals, Temporary, sitting allowances) Litigation and related expenses Administrative and Services Support Capacity Strengthening Compliance and Enforcement Services **Total** **Purpose of the un-implemented** **activities** To aid delivery service **Budget Amount** 124,000,000 the during To facilitate staff activity implementation 50,220,000 To aid services Legal 42,000,000 **216,220,000** 1 2 3 The Accounting Officer attributed the under collection of local revenue to collapse of businesses due to the impact of COVID-19. The following activities were affected; 1. 2. 3. 4. 5. Planned facilitations under travel inlands were not conducted Planned court compensation of Mr. Ojan Egits were not cleared as was budgeted. Planned payment of District lawyer was not paid for in full. Planned facilitations under LR were not fully funded. Planned field visits and supervision of Local revenue activities at LLgs were not facilitated 100% Under", "that initiate strategies of ensuring local revenue is collected as planned and ensure that the affected activities are rolled for implementation I the subsequent period. over"], ["**1.2 Performance of GOU warrants** The DLG had an approved budget of UGX. 35,693,172,353 to implement the various programmes, out of which UGX. 34,081,972,370 was warranted resulting in a shortfall of UGX. 1,611,199,983 representing 95% performance. The performance of warrants for each of the programmes is shown in the table below; **Programme** Approved budget** **Warrants** Agro-Industrialization Tourism Development Natural Resources, Environment, Climate Change, Land And Water Management Private Sector Development Integrated Infrastructure And Services Digital Transformation Human Capital Development Transport 1,561,507,199 3,000,000 1,049,332,348 1,257,129,194 3,000,000 1,029,332,348 **% fundi** **ng** 81 100 98 68,051,147 957,530,949 61,551,147 952,512,662 90 99 10,000,000 25,908,190,394 10,000,000 25,039,540,225 100 97", "advised the Accounting Officer to engage the development partners to confirm their commitment. further advised the Accounting Officer to roll over activities for prioritization during implementation in the subsequent period. I I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 6, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["Public Sector Transformation Community Mobilization And Mindset Change Governance And Security Development Implementation **Total** Plan 3,575,488,810 220,263,689 3,466,401,529 184,688,058 1,758,025,493 581,782,324 1,635,088,764 442,728,443 97 84 93 76 **35,693,172,353 34,081,972,370 95** UGX. 1,611,199,983 that was not warranted was meant for the following activities which were either partially or not implemented at all; **No. Programme Amount warranted** **not Activities not implemented** Agro- Industrialization Development Plan Implementation Public Sector Transformation 32,747,000 Workshops, Meetings and Seminars 39,176,000 Payment allowances staff 50,000,000 Non- of to - Residential Buildings Acquisition **Total** 121,923,000** **Purpose of the unimplemented** **activity** To improve the capacity of the staff through training. To motivate staff in the implementation of activities. To utilization district. improve space at the Accounting Officer explained that the District was not able to receive funds from Development Partners and Central Government. 1 2 3 The The", ""], ["**Performance of External Assistance** The entity had an approved budget for external assistance of UGX. 1,320,000,000 from the various programmes out of which UGX. 207,766,698 was warranted resulting in a shortfall of UGX. 1,041,575,502 representing 21% performance. **1.3** performance of warrants for each of the programmes is shown in the table below; **Programme Warrants % funding** Agro- Industrialization Agro- Industrialization Human Capital Development Human Capital Development Human Capital Development Human Capital Development **Total** **Approved budget** 100,000,000 100,000,000 400,000,000 300,000,000 300,000,000 120,000,000 **1,320,000,000** - - 70,657,800 - 107,155,000 100,611,698 **207,766,698** - - 18 - 36 84 **21** UGX. 1,041,575,502 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; **No. Programme Amount warranted** **not Activities implemented** **not** Human Development Capital Human Development Capital Human Development Capital 329,342,200 inland of 300,000,000 inland of 192,845,000 inland of **Total** 822,187,200** **Purpose of unimplemented activity** **the** To aid the staff in the implementation of activities To aid the staff in the implementation of activities To aid the staff in the implementation of activities Accounting Officer attributed the anomaly to under release external Travel staff. Travel staff. Travel staff. 1 2 3 The The The", "advised the Accounting Officer to roll over the unimplemented activities to the subsequent period for Implementation. I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 7, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["financing funds from central government.", ""], ["**1.4 Utilization of Warrants** Out of the total warrants of UGX.34,081,972,370 availed during the year, UGX. 32,406,262,790 was utilized by the entity resulting in un-utilized warrants of UGX. 1,675,709,580 representing utilization of 95% as shown in the table below; **Programme Warrants Utilised warrants** 1,257,129,194 3,000,000 1,029,332,348 1,251,686,024 2,680,000 1,028,934,326 61,551,147 952,512,662 61,147,887 949,198,065 10,000,000 25,039,540,225 3,466,401,529 184,688,058 10,000,000 23,458,986,724 3,402,383,896 165,021,310 1,635,088,764 442,728,443 1,634,855,134 441,369,424 **% utilisa tion** 100 89 100 99 100 100 94 98 89 100 100 Transport Resources, Agro- Industrialization Tourism Development Natural Environment Private Sector Development Integrated Infrastructure Digital Transformation Human Capital Development Public Sector Transformation Community Mobilization and Mindset Governance and Security Development Implementation Total Plan **34,081,972,370 32,406,262,790 95%** warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. **Showing key activities affected by under-utilization of warrants** **No** .** **Programme Warrants not Utilized** **Activities affected by the under** **utilization** Human Capital Development Public Sector Development Human Capital Development **Total** 918,788,559 Sector Development Grant 56,716,677 Pension 442,000,232 Sector Development Grant **1,417,505,468** **Reason for the underutilizatio n of warrants** To improve service delivery in the district To improve the welfare of the retired personnel To improve service delivery in the district 1 2 3 Accounting Officer explained that the unspent funds were mainly wage which was received in the last quarter and could not be absorbed. The **Table** The", "I advised the Accounting Officer to engage MoFPED for timely of wage. release"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 8, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["financing funds from central government.", ""], ["**1.4 Utilization of Warrants** Out of the total warrants of UGX.34,081,972,370 availed during the year, UGX. 32,406,262,790 was utilized by the entity resulting in un-utilized warrants of UGX. 1,675,709,580 representing utilization of 95% as shown in the table below; **Programme Warrants Utilised warrants** 1,257,129,194 3,000,000 1,029,332,348 1,251,686,024 2,680,000 1,028,934,326 61,551,147 952,512,662 61,147,887 949,198,065 10,000,000 25,039,540,225 3,466,401,529 184,688,058 10,000,000 23,458,986,724 3,402,383,896 165,021,310 1,635,088,764 442,728,443 1,634,855,134 441,369,424 **% utilisa tion** 100 89 100 99 100 100 94 98 89 100 100 Transport Resources, Agro- Industrialization Tourism Development Natural Environment Private Sector Development Integrated Infrastructure Digital Transformation Human Capital Development Public Sector Transformation Community Mobilization and Mindset Governance and Security Development Implementation Total Plan **34,081,972,370 32,406,262,790 95%** warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. **Showing key activities affected by under-utilization of warrants** **No** .** **Programme Warrants not Utilized** **Activities affected by the under** **utilization** Human Capital Development Public Sector Development Human Capital Development **Total** 918,788,559 Sector Development Grant 56,716,677 Pension 442,000,232 Sector Development Grant **1,417,505,468** **Reason for the underutilizatio n of warrants** To improve service delivery in the district To improve the welfare of the retired personnel To improve service delivery in the district 1 2 3 Accounting Officer explained that the unspent funds were mainly wage which was received in the last quarter and could not be absorbed. The **Table** The", "I advised the Accounting Officer to engage MoFPED for timely of wage. release"], ["**1.5** Lack of appropriate performance indicators and targets in the work** **plans** Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the out-puts. Part A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. I reviewed the approved work plan and sampled 9 outputs with a total of 27 activities. I noted the following;", "I I advised the Accounting Officer to follow up the matter with MoFPED and NPA. also informed the Accounting Officer that the matter would be brought the attention the MoFPED. to of"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 8, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["\uf0b7 7 outputs with 19 activities had clear performance indicators and targets. \uf0b7 2 outputs with 8 activities did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 2;** **Table showing performance indicators and targets** **Category** **of** outputs** **No. of outpu ts sampl ed** **No of activi ties in the outpu ts** **of Expenditure Amount (UGX)** **% Quant ificati on of outpu ts** **No. of Activiti es with clear perfor mance indicat ors and targets** 19 **No** **activities** **without** **clear** **performan** **ce** **indicators** **and** **targets** 19 0 4,003,065,995 95 8 0 219,287,840 5 **27 19 4,222,353,8 35** **100** 8 **8** clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. Accounting Officer explained that the lack of appropriate performance indicators and targets in the work plan was because the Program Budgeting System (PBS), Program Implementation Action Plan have outputs (PIAPs) and indicators which are mainly relevant to Central Government. Fully quantified outputs Outputs not fully quantified **Total** 7 2 **9** Without The", ""], ["**Implementation of outputs** I assessed the implementation of sixteen (16) outputs with twenty-seven (27) activities worth UGX. 4,264,353,835 and noted that; **1.6** \uf0b7 Thirteen (13) outputs with twenty-three (23) activities and expenditure worth UGX. 4,020,139,639 were fully implemented. \uf0b7 Two (2) outputs with three (3) activities worth UGX. 199,214,196 were partially implemented. Out of the twenty-seven (27) activities, the entity fully implemented twenty-three (23) activities; three (3) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 One (1) output with one (1) activity worth 45,000,000 was not implemented at all. **Appendix 2 refers.** **Table showing performance indicators and targets** **No of** **activiti** **es in** **the** **outputs** 23 **No of activiti es fully implem ented** 23 **Activities Partially impleme nted** **No of activiti es not implem ented** **Category of outputs** **No. of outputs assesse d** 13 2 1 Fully implement ed outputs Partially implement ed outputs Not implement ed outputs **Total** 3 1 0 0 **16 27 23** **Expend iture Amount (UGX.)** 4,020,13 9,639 199,214, 196 45,000,0 00 **4,264,3 53,835** 0 0 1 **1** Partial/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 0 3 0 **3**", "advised the Accounting Officer to roll over the activities for implementation in the subsequent period. further advised the Accounting Officer to liaise with MoFPED to revote the funds. I I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 9, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["\uf0b7 7 outputs with 19 activities had clear performance indicators and targets. \uf0b7 2 outputs with 8 activities did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 2;** **Table showing performance indicators and targets** **Category** **of** outputs** **No. of outpu ts sampl ed** **No of activi ties in the outpu ts** **of Expenditure Amount (UGX)** **% Quant ificati on of outpu ts** **No. of Activiti es with clear perfor mance indicat ors and targets** 19 **No** **activities** **without** **clear** **performan** **ce** **indicators** **and** **targets** 19 0 4,003,065,995 95 8 0 219,287,840 5 **27 19 4,222,353,8 35** **100** 8 **8** clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. Accounting Officer explained that the lack of appropriate performance indicators and targets in the work plan was because the Program Budgeting System (PBS), Program Implementation Action Plan have outputs (PIAPs) and indicators which are mainly relevant to Central Government. Fully quantified outputs Outputs not fully quantified **Total** 7 2 **9** Without The", ""], ["**Implementation of outputs** I assessed the implementation of sixteen (16) outputs with twenty-seven (27) activities worth UGX. 4,264,353,835 and noted that; **1.6** \uf0b7 Thirteen (13) outputs with twenty-three (23) activities and expenditure worth UGX. 4,020,139,639 were fully implemented. \uf0b7 Two (2) outputs with three (3) activities worth UGX. 199,214,196 were partially implemented. Out of the twenty-seven (27) activities, the entity fully implemented twenty-three (23) activities; three (3) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 One (1) output with one (1) activity worth 45,000,000 was not implemented at all. **Appendix 2 refers.** **Table showing performance indicators and targets** **No of** **activiti** **es in** **the** **outputs** 23 **No of activiti es fully implem ented** 23 **Activities Partially impleme nted** **No of activiti es not implem ented** **Category of outputs** **No. of outputs assesse d** 13 2 1 Fully implement ed outputs Partially implement ed outputs Not implement ed outputs **Total** 3 1 0 0 **16 27 23** **Expend iture Amount (UGX.)** 4,020,13 9,639 199,214, 196 45,000,0 00 **4,264,3 53,835** 0 0 1 **1** Partial/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 0 3 0 **3**", "advised the Accounting Officer to roll over the activities for implementation in the subsequent period. further advised the Accounting Officer to liaise with MoFPED to revote the funds. I I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 9, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["activities. 1\\. Construction Okwerodot HCIII 2\\. Ugrade of Ayar HC II to HC III 3\\. Construction of Kole Seed Secondary School The Accounting Officer attributed the partial implementation of the activities to the delayed signing of contracts under UgIFT, which is centrally done by Ministry of Education & Sports (MoEs) and Ministry of Health (MoH).", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Observation"], "type": "table"}}, {"content": "1.7.1 Delivery of Services from Implemented Activities", "metadata": {"headings": [{"headings_0": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, [{"headings_0": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}]], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.2 Service Delivery Under URF", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled one (02) out of over five (05) activities with a total expenditure of UGX. 276,953,916. I noted there were no significant findings to report on.", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.3 The Service Delivery Under Focus Areas", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled Three (03) out of Five (5) activities in Four (4) focus areas with a total expenditure of UGX. 3,111,961,461 for physical inspection to assess key service delivery indicators. There was no key observation made.", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Water Development Grant", "\uf0b7 I noted that water drainage soak pit was uncovered with the borehole drilled in Bala Sub County in Agege village. **Implication** \uf0b7 The uncovered soak pit may turn out to be a mosquito breeding site and possible other infectious waterborne diseases.", "\uf0b7 I advised the Accounting Officer to cover all the open borehole soak pit in the District."], ["2.", "UGIFT", "\uf0b7 Construction works of Okole Seed School and Okwerodot HC III were still under construction yet the completion date as per contract was 24/04/2023 and 11/09/2023 respectively. **Implication** \uf0b7 Education and Health service delivery to the beneficiaries have been delayed.", "\uf0b7 \uf0b7 over the activities I advised the Accounting Officer to roll for implementation in the subsequent year and also liaise with MoFPED to revote the funds. I also advised the Accounting Officer to expedite the construction works."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": "Accordingly, 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; \nKole District had a wage budget of UGX.19,661,044,287 out of which UGX.19,576,593,526. was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}]], "page": 11, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The Kole DLG had an approved wage budget of UGX.17,280,252,348, and obtained supplementary funding of UGX.2,380,791,939 resulting into a revised wage budget of UGX.19,661,044,287 which was all warranted. of the total warrants, UGX.19,576,593,526 was utilized by the DLG resulting in un-utilized warrants of UGX.84,450,759 representing utilization of 99.6% as summarized in the table **below/Appendix 3** Warrants UGX. Payments UGX. Unspent Balance UGX. 19,661,044, 287 19,661,044, 285 19,576,593, 526 84,450,759 Approved Budget UGX. **17,280, 252,348** Suppleme ntary UGX. 2,380,791 939 Revised Budget UGX. the analysis, I noted that; \uf0b7 \uf0b7 \uf0b7 There was an under absorption of UGX. 84,450,759. The supplementary funding of UGX. 84,450,759. The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. The Accounting Officer explained that the funds were received in the last quarter and could not be absorbed. Out From", "advised the Accounting Officer to engage MoFPED for timely release of wage. I"], ["**2.2**", "**Validation of employees on the entity payroll** The District had 1,820 employees on the IPPS payroll of which 1,765 (97%) were fully verified and 55 (3%) did not show up. addition, three (03) individuals had not accessed the payroll by end of June, 2023\\. These were captured as new records in my determination of the District wage bill. following observations were made; 1,765 (97%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. b) A total of 55 (3%) employees on the payroll did not appear for the validation and were categorised as follows; i. ii. iii. Seven (07) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. Thirty-nine (39) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. I further noted that nine (09) individuals, were not accounted for and these were omitted from the validated payroll. Three (03) individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were In The a) c)", "advised the Accounting Officer to regularly review the District payroll to promptly remove such employees and avoid to government. continued loss I advised staff on transfer of service, the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations, the Accounting the new advised Officer to have records access the payroll. I advised the Accounting Officer and the Ministry of Public Service should delete this category of employees and be investigated. the matter I I For"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 11, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The Kole DLG had an approved wage budget of UGX.17,280,252,348, and obtained supplementary funding of UGX.2,380,791,939 resulting into a revised wage budget of UGX.19,661,044,287 which was all warranted. of the total warrants, UGX.19,576,593,526 was utilized by the DLG resulting in un-utilized warrants of UGX.84,450,759 representing utilization of 99.6% as summarized in the table **below/Appendix 3** Warrants UGX. Payments UGX. Unspent Balance UGX. 19,661,044, 287 19,661,044, 285 19,576,593, 526 84,450,759 Approved Budget UGX. **17,280, 252,348** Suppleme ntary UGX. 2,380,791 939 Revised Budget UGX. the analysis, I noted that; \uf0b7 \uf0b7 \uf0b7 There was an under absorption of UGX. 84,450,759. The supplementary funding of UGX. 84,450,759. The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. The Accounting Officer explained that the funds were received in the last quarter and could not be absorbed. Out From", "advised the Accounting Officer to engage MoFPED for timely release of wage. I"], ["**2.2**", "**Validation of employees on the entity payroll** The District had 1,820 employees on the IPPS payroll of which 1,765 (97%) were fully verified and 55 (3%) did not show up. addition, three (03) individuals had not accessed the payroll by end of June, 2023\\. These were captured as new records in my determination of the District wage bill. following observations were made; 1,765 (97%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. b) A total of 55 (3%) employees on the payroll did not appear for the validation and were categorised as follows; i. ii. iii. Seven (07) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. Thirty-nine (39) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. I further noted that nine (09) individuals, were not accounted for and these were omitted from the validated payroll. Three (03) individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were In The a) c)", "advised the Accounting Officer to regularly review the District payroll to promptly remove such employees and avoid to government. continued loss I advised staff on transfer of service, the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations, the Accounting the new advised Officer to have records access the payroll. I advised the Accounting Officer and the Ministry of Public Service should delete this category of employees and be investigated. the matter I I For"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 11, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["", "included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that; \uf0b7 \uf0b7 \uf0b7 The employees who did not appear for headcount were attributed to being out of duty station, study leave, invalid Identification. The employees who were confirmed to have exited the district has either died, retired, absconded or had been transferred. For employees who did not show up for validation and not accounted for, the Accounting Officer did not a response.", ""], ["**2.3**", "**Inconsistencies in Employee Details** A total of 212 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual. information undermines the integrity of the District\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer noted the observation and explained that the required documents by the MoPS were being gathered with a view of having the dates of birth corrected. He further stated that staff whose dates of birth had error with National formal communication would be made too. Identification and Registration Authority (NIRA), a Inconsistent The", "to engage advised the Accounting Officer the affected staff and ensure that employee records are duly updated and brought to the attention of the Ministry of Public Service and NIRA within a specified timeline for appropriate action. I"], ["d)", "**Delayed deletion of employees from the payroll** I noted that UGX. 15,248,245 was paid to five (05) staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. Accounting Officer noted the observation and explained that the list of the residual arrears had been submitted to MoPS and Ministry of Financial for approval and eventually be settled. The", "should I advised the Accounting Officer initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 12, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that; \uf0b7 \uf0b7 \uf0b7 The employees who did not appear for headcount were attributed to being out of duty station, study leave, invalid Identification. The employees who were confirmed to have exited the district has either died, retired, absconded or had been transferred. For employees who did not show up for validation and not accounted for, the Accounting Officer did not a response.", ""], ["**2.3**", "**Inconsistencies in Employee Details** A total of 212 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual. information undermines the integrity of the District\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer noted the observation and explained that the required documents by the MoPS were being gathered with a view of having the dates of birth corrected. He further stated that staff whose dates of birth had error with National formal communication would be made too. Identification and Registration Authority (NIRA), a Inconsistent The", "to engage advised the Accounting Officer the affected staff and ensure that employee records are duly updated and brought to the attention of the Ministry of Public Service and NIRA within a specified timeline for appropriate action. I"], ["d)", "**Delayed deletion of employees from the payroll** I noted that UGX. 15,248,245 was paid to five (05) staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. Accounting Officer noted the observation and explained that the list of the residual arrears had been submitted to MoPS and Ministry of Financial for approval and eventually be settled. The", "should I advised the Accounting Officer initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations."], ["e)", "**Review of the DLG Staff Establishment** Review of the establishment revealed; i. ii. The entity did not have an approved and costed staff establishment for primary, secondary and tertiary institutions while the staff structure for health facilities issued by Ministry of Health was not incorporated into the district approved structure. Relatedly, 62 staff on the payroll were not on the staff list. Accounting Officer explained that the omission was made and the staff list was to be updated. Furthermore, the Accounting Officer explained that from their own verification the staff who were on the staff list but not on the June payroll were active in service and were on payroll though during the validation exercise, wrong IPPS Numbers had been allocated them. The", "I advised the Accounting Officer to liaise with Ministry of Public Service to ensure the integration of the staff list into the IPPS to allow for easier interface."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 12, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter.", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}]], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.0 Accumulation of Receivables", "metadata": {"headings": [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that, the Accounting Officer of vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. \nI noted that the District had receivables figure of UGX.930,610,437 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. \nReceivables represent an idle asset that would otherwise be used for service delivery. \nThe Accounting Officer attributed the poor performance of YLP and UWEP to inadequate funding to carry out adequate monitoring and mobilization by the District.", "metadata": {"headings": [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}], [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}], [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}]], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 5}}, {"headings_1": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoGLSD for funds to monitor and recover funds from these groups.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 5}}, {"headings_1": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.0 Payables", "metadata": {"headings": [{"headings_0": {"content": "5.0 Payables", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that the District had a payables of UGX.951,893,413 as presented in the statements of financial position and disclosed in notes 28 of the financial statements. The amounts relate to mainly to deposits and goods and services consumed and not paid for. \n6.1", "metadata": {"headings": [{"headings_0": {"content": "5.0 Payables", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 5}}, [{"headings_0": {"content": "5.0 Payables", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 5}}]], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "District Rural Water Supply and Sanitation Conditional Grant", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nKole District budgeted and received UGX.732,453,118,(100%) for the financial year 2022/23. Out of the UGX. 732,453,118 received, the District spent UGX. 732,453,020 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}]], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], ["**1**", "Rural Water and Sanitation Sub- Grant (traditional component)", "Construction of boreholes", "15", "15"], [null, null, "Rehabilitation of boreholes", "10", "-"], [null, null, "Construction of VIP latrine", "1", "1"], ["**2**", "Piped Water Sub-Grant (UgIFT component)", "Construction of piped water scheme at Okwerodot Seed Secondary School and Ayer HC III", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}]], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.1.1 Positive Observations", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- All released funds were absorbed 100%.\n- There was no irregularity in budgetary allocations were carried out.\n- The water projects in the water grant work plan were in the approved five-year development plan.\n- Noted that all the projects in the approved work plan were in the indicative list of capital investments.\n- The two (02) out two (02) (100%) of the on-going UGFIT projects (Seed School and Health Centre upgrades) had been provided with water sources that were accessible by the local community.\n- Noted that all the twelve (12) bore holes and three (03) production wells constructed were constructed on where there was proof of ownership.\n- There was no any specific concern about the procurement process.\n- The projects had designs approved by the Ministry of Water and Environment.", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.1.3 Water quality \nSection 4.1.4 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires DLGs to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nReview of reports submitted to Ministry of Water & Environment revealed that out of the existing water sources, a number of the water sources were non-functional as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}]], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [[null, null, null, null, "**No Of tap stands**", null, null, null, null, null, null], ["Functi onal", "**213**", "382", "**465**", "52", "90", "89", "0", "2", "1293", "85"], ["Non Functi onal", "**71**", "67", "**28**", "1", "24", "24", "13", "1", "229", "15"], ["**Total**", "**284**", "**449**", "**493**", "**53**", "**114**", "**113**", "**13**", "**3**", "**1522**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["ls Detai", "No of prot ecte d spri ngs", "No of shallow wells (with Hand pump depth <30m)", "No of deep bore hole with hand pump (depth >30m)", "Pumpe d Piped water system", "No of rain water tanks vol of less than 10m3", "No of rain water tanks vol of more than 10m3", "Valley tanks", "D a m s", "Total", "Percent age (%)"], "type": "table"}}, {"content": "The table above shows that 15% of the water sources are non-functional while 85% are functional. \nThis implies that 15% of the population in Kole District do not have functional water systems to provide their water clean water needs. \nManagement explained that efforts were being made to improve the situation.", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}]], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the non-functional water systems are rehabilitated to make them functional. \nschedules, fuel receipts, signatures for those who were supposed to receive funds, attendance lists among others. Appendix 4 refers. \nThere is a risk that funds were misappropriated. \nThe Accounting Officer explained that accountabilities were in place. However, the Accounting Officer did not avail accountabilities for audit verification.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}]], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to initiate measures of recovery. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}]], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKole District budgeted and received UGX.4,020,297,073, to implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of Kole Seed Secondary School in Kole Town Council", "1", "1"], ["2", "Construction of Okwerodot Health Centre III and Upgrade of Ayara Health Centre II to Health Centre III", "1", "1"], ["3", "Supply of medical equipment", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S N", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n6.2.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- A review of expenditure vouchers and payment file revealed that WHT was deducted from all the payments made to Contractors of UGIFT projects and remitted to the Tax Authority.\n- A review of expenditure vouchers revealed that all funds were accounted for.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1", "Construction of OPD at Okwerodot HC III and Upgrade of Ayara HC II to HC III (Construction of maternity ward)", "1,767,065,290"], ["", "**Total**", "**1,767,065,290**"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "UGIFT Project", "Contract Amount UGX"], "type": "table"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the process of land titling was underway.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of land title acquisition.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.2.4 Implementation of Unbudgeted Activities", "metadata": {"headings": [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Regulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year. \nA comparison of UGIFT activities implemented with the Annual work plan and budget revealed that 4 UGIFT activities were not budgeted for as seen in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "6427742", "Facilitation office Laptops to purchase", "Health", "7,000,000", "The activity was not included in the work plan and budget"], ["2.", "6430202", "Facilitation to purchase and installation CCTV Camera at the District Vaccines Stores", "Health", "5,000,000", "The activity was not included in the work plan and budget"], ["3.", "5487243", "Facilitation health education and promotion for", "Health", "800,000", "The activity was not included in the work plan and budget"], ["4.", "6421951", "Facilitation to buy plastic chairs for the district store", "Health", "4,250,000", "The activity was not included in the work plan and budget"], ["5.", "6432582", "Facilitation to purchase 02 Biometric machines at Aboke HCIV", "Health", "12,000,000", "The activity was not included in the work plan and budget"], ["", "", "**Total**", "", "**29,050,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S/N", "EFT", "Project Name", "Sector", "Amount", "Audit Remarks"], "type": "table"}}, {"content": "6.2.5 Project Implementation (Current year 2022/23)", "metadata": {"headings": [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Regulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 3 UGIFT projects that received funding of UGX. 5,123,608,605 were partially implemented as shown in the Appendix 5. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The inspection was conducted on 5 th December 2023. \nThe delayed completion of the UgIFT project has delayed the education and health services delivery to the public. \nThe Accounting Officer attributed the anomaly to the delay of procurement which is hybrid.", "metadata": {"headings": [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}], [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}], [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoES and MoH to ensure that procurement is done in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.3 Education Development Grant", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The 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. 813,854,191 for the construction of; two (02) classroom blocks, five (05) stance pit latrines, and supply of 3 seater desks to 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:", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}, [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}]], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The entity budgeted to receive UGX. 813,854,191 and UGX. 813,854,191, was received.\n- The District incorporated Education Development Grants project activities totalling UGX.162,566,387 into the District plans and budgetary framework as required.\n- Ten (10) projects worth UGX. 377,973,350 were reviewed and certified by the Internal Auditor before payment.\n- The District had accounted for all the funds received in the subsequent period for all projects.", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Three (03) Projects which could result in environment and social risks/impacts had contracts worth UGX. 298,212,411 signed with Particular condition of contract clause.\n- Sampled 10 projects worth UGX. 481,586,379 and observed that contract managers were appointed from user groups or sector specialists.\n- Project Management Committees and Procurement Committees of all the funded Projects/programs worth UGX. 481,586,379 sought guidance from the district specialists for contracts.\n- Three (03) Projects worth UGX. 293,898,739 were not screened for likely environmental and social impacts.", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.3.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \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 acknowledged the issue and attributed the anomaly to the delayed submission of report on status by the schools to the District. The Accounting Officer further stated that the Consolidated assets register was in place. \nHowever, the Accounting Officer did not avail the consolidated assets register for verification. \nInvestment service costs was over allocated by UGX. 10,580,105 (1.3%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}]], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "C=(A/B)", ""], ["Capital expenditure (A)", "762,204,200", "At least 95%", "93.7", "Allocation inconsistent with guidelines"], ["costs Investment service (B)", "51,649,991", "More than zero but up to 5%", "6.3%", "Allocation inconsistent with guidelines"], ["**Total**", "**813,854,191**", "", "**100%**", ""]], "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Category", "Budget Amount", "Standard %age budget allocation as per guidelines", "%age budget allocation (C)", "Remarks"], "type": "table"}}, {"content": "Under allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible/wasteful activities/items. \nThe Accounting Officer acknowledged the anomaly and stated that the excess 1.3% on investment service costs was used for repair of education department vehicle that was in bad state.", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}]], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 5}}, {"headings_1": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised that Accounting Officer to liaise with MoFPED for additional funding for other operational costs and ensure that budget allocation guidelines are adhered to.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 5}}, {"headings_1": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "c) Budgeting and expenditure on ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that LGs must not budget for activities specified as Ineligible Expenditures for capital investment, and table 9, clearing indicating the eligible activities and highlighting the ineligible activities. \nI reviewed the annual approved work plans, budget and IFMS payment files and noted that the entity paid a sum of UGX. 47,909,070 to unapproved Projects/programs with a total budget figure of UGX. 49,563,400. I further inspected the Projects/programs and found that they were existent as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}, [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}]], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Construction of staff toilet for education department", "20,060,000", "Ineligible expenditure as per Implementation Guideline."], ["2.", "Supply of medium duty motorcycle for education department", "15,003,400", "Ineligible expenditure as per Implementation Guideline."], ["3.", "Supply of Laptop for education department", "7,000,000", "Ineligible expenditure as per Implementation Guideline."], ["4.", "Supply of filing cabinet for education department", "7,500,000", "Ineligible expenditure as per Implementation Guideline."], ["", "**Total**", "**49,563,400**", ""]], "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S/n", "Project Activities", "Budget", "Audit Remarks"], "type": "table"}}, {"content": "The Accounting Officer explained that there was urgent need for computers for school inspection, lack of transport for Inspector of Schools and that the projects were approved by Council.", "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised that Accounting Officer to liaise with MoFPED for additional funding for other operational costs and ensure that budget grant funds are used for the intended", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "purposes.", "metadata": {"headings": [{"headings_0": {"content": "purposes.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6.4 Micro Scale Irrigation", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The GoU is implementing the micro scale irrigation programme in Kole District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKole District received UGX. 117,930,056, out of UGX. 117,930,056 budgeted (100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}, [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], ["**1**", "Capital Development (micro scale irrigation equipment)", "Installation of irrigation equipment", "0", "0"], ["**2**", "Complementary services", "Training of farmers", "100", "100"], [null, null, "Setting up demo farms", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I 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; \n6.4.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}, [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Funds UGX. 117,929,076 spent on Micro-Irrigation program was all accounted for.\n- There was no any expenditure on ineligible programme activities.\n- Noted that the Supplier did offer training and technical support to the District Agriculture and production team for the demonstration sites.\n- At the time of audit, the equipment that was delivered was for demonstration irrigation for farmer training/sensitization.\n- The District complied with the selection criteria for the lowest priced technically responsive bid.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}], "page": 22, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kole District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}]], "page": 22, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 22, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 22, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 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.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 22, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "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. \nI 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. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}]], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OTHER REPORTING RESPONSIBILITIES", "metadata": {"headings": [{"headings_0": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n7.0", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}]], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of the Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The 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. \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; \n7.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}], [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}], [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}]], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Funding of PDM Activities in the District", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoFPED released a sum of UGX. 5,125,000,000 to finance 54 PDM SACCOs in Kole DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 52,029,451 for the PDM Administrative costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2 Positive Observations", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The receipt of UGX 52,029,451 meant for PDM Administrative and Coordination activities was fully utilized for the intended purpose and supported by relevant documentation.\n- All the 10 sampled SACCOs were registered under the Cooperative Societies Act to ensure the legality of the SACCOs.\n- There were no irregularities regarding the operation of the SACCO bank account in the financial year 2022/2023.\n- All the 10 sampled SACCOs held General Meetings. This ensured proper management of the SACCO funds.\n- All the 10 SACCOs had bank account opening resolutions in their minutes, and signatories to the bank. This ensures proper management of SACCO funds.\n- All the 10 sampled SACCOs signed PRF financing agreements with the Accounting Officer to formalise the relationship between Government and the PDM SACCOs.\n- All 163 Enterprise groups in the 10 sampled SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).\n- The HLG Core Implementation team was fully constituted as per the guideline.\n- The HLG core implementation team did train households and enterprise group leaders in 54 parishes on household visioning and enterprise analysis.", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "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. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the District. \nFailure to incorporate specific PDM priorities from the wards through the divisions 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 parish priorities were reported using the normal planning and budgeting system. However, on verification, they were not specific to the PDM.", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}, [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}]], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 5}}, {"headings_1": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District budget and work plans to enable alignment of PDM activities for proper implementation.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 5}}, {"headings_1": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.4 Under release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall provide a conditional Grant, of UGX.100 million per annum, to each of the gazetted 10,594 parishes in Uganda. \nI noted that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}, [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}]], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Out of UGX. 5,200,000,000 budgeted by MoFPED for funding of Kole District PDM SACOOs, a sum of UGX. 5,125,000,000 was disbursed to 49 PDM SACCOs, leaving 3 PDM SACCOs not funded to the tune of UGX. 75,000,000.", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- No PDM SACCOs were over funded, while two (02) were under funded by UGX. 75,000,000 as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["SN", "Description", "No. of SACCOs", "Expected amount", "Actual amount", "Variance", "Appendix"], ["**1.**", "SACCOs funded", "49", "4,900,000,000", "4,900,000,000", "-", "**Appendix 4**"], ["**2.**", "SACCOs over funded", "-", "-", "-", "-", "**Appendix 4**"], ["**3.**", "SACCOs funded under", "3", "300,000,000", "225,000,000", "75,000,000", "**Appendix 4**"], ["**4.**", "SACCOs funded not", "2", "200,000,000", "-", "-200,000,000", "**Appendix 4**"]], "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "The Accounting Officer explained that the matter of release of funds to SACCOs is under the control of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX. 25 Million per quarter, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}, [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}]], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- No funds were disbursed to any of the 54 SACCOs in the 1 st Quarter yet UGX. 13,500,000,000 was expected per quarter.\n- Only 49 out of the 54 SACCOs received PRF of UGX. 1,225,000,000 in the 2 nd Quarter.\n- Only 9 out of the 54 SACCOs received UGX. 225,000,000 in the 3 rd Quarter.\n- 52 SACCOs received a sum of UGX. 3,675,000,000 instead of UGX. 5,400,000,000. quarterly disbursements in the 4 th Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all SACCOs received all the disbursement for the previous quarters in the 4 th quarter.", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \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 the delay to disburse funds to Parish Development Model Information System (PDMIS) challenges.", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}, [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}]], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage Ministry of Information and Communication Technology to address the PDMIS challenges.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.7 Exclusion of Parish in the PDM", "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development. \nI noted that MoFPED maintained a parish database of 52 Parishes as a basis for funding PDM SACCOs for the District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 54 gazetted parishes. This implies that two (02) parishes were not planned for, thus not funded. Details of the unfunded parishes are in the table below.", "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Western Ward B - Kole TC PDM SACCO", "The SACCO did not received fund"], ["2.", "Eastern Ward B \u2013 Kole TC PDM SACCO", "The SACCO did not received fund."]], "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S/N", "Name of SACCO", "Audit Remarks"], "type": "table"}}, {"content": "As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nThe Accounting Officer explained that MoLG did not submit the two (02) parishes to MoFPED for funding.", "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- The HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO).", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.\n- 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.\n- The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.\n- 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.\n- Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Parish Development Committees (PDC)", "I reviewed the operations of the PDC in the 10 sampled PDM SACCOS, and noted the following; \uf0b7 Out of ten (10) PDCs one (01) PDCs held 4 out of 4 quarterly meetings, nine (09) PDCs held 3 out 4 quarterly meetings. Did prepare parish priorities and action plans for the FY 2022/2023. For the 10 sampled PDC that developed the parish priorities, the priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. \uf0b7 7 PDCs out of 10 sampled prepared quarterly performance report while 3 did not prepare. Out of 10 (ten) PDCs, three (02) PDCs prepared 3 out of 4 quarterly performance reports, (1) prepared 2 out 4 quarterly meetings while seven (7) prepared 4 out 4 Quarterly performance reports. one Did not receive funding for the PDC activities/Funding received of UGX. 7,300,000 was inadequate to facilitate \uf0b7 \uf0b7 \uf0b7", "I advised the Accounting Officer to avail minutes and quarterly reports of the PDCs"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["", "the activities of the PDC. \uf0b7 PDCs did not prepare parish priorities and action plans the FY 2022/2023. For those that developed for \uf0b7 All the 8 sampled PDCs did not hold quarterly meetings \uf0b7 All the 8 sampled PDCs did not prepare quarterly performance reports. The Accounting Officer explained that the PDCs did not prepare the parish priorities as per the prescribed format because the PDCs were not fully conversant with the new format at that time. to mobilize non-functionality of PDC will lead to failure the community, identify development priorities, and monitor thus undermining the objectives of the PDM. resource utilization Accounting Officer also stated that the PDCs received less than 1,000,000 because part of funds was in first quarter used to train PDCs as per the guidance of MoFPED as attached. The The", "", null], ["2.", "SACCO Committees Sub Committees and", "subcommittees The ten (10) sampled SACCOs did not have is production, marketing, business development services and finance & investment. that the Accounting Officer explained that all the SACCOs had all the committees constituted and their minute, I was not availed with evidence of formation of committees. and functionality \uf0b7 \uf0b7 All the SACCOs did hold a general meeting/ Eight (8) SACCOs held their first general meeting more than 1 month after their registration. Although", "I advised the Accounting Officer avail minutes and quarterly the SACCO Sub Committees. reports of"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 29, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["3.", "HLG Core Implementation Teams", "\uf0b7 The HLG Core implementation team did not prepare quarterly performance reports. Out of 4 quarterly performance reports, no report was prepared. \uf0b7 There was no evidence of; Mobilization the various including and sensitization of stakeholders at all levels communities, \uf0b7 There was no Support for the continuous of PDM enterprise groups, and, formation \uf0b7 There was no continuous data collection at household and community levels.", "I advised the Accounting Officer to ensure that HLG core meets and prepare report on PDM performance."]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 29, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "Failure to fully constitute the Core implementation team negatively affects mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that the core PDM HLG team met and is functional, reports are in place and are here attached for verification. However, no report was availed for verification.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}]], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.9 Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2013 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.\n- The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.\n- The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift.", "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1.", "Training of the ToTs and Core PDM Implementation Teams at HLG level", "\uf0b7 The training of trainers (Core Implementation team) was carried out. However, training report was not submitted by the Accounting Officer to the National Coordinator PDM. Delayed training could lead to delayed mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs. Accounting Officer did not provide response on the issue. The", "I advised the Accounting Officer to ensure consolidating reports are prepared."]], "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature of training", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.\n- A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.\n- The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.\n- A 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.\n- The 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\n- The AO 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.", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Licensing of SACCOs Under Microfinance Institutions Lenders Act PDM the Money", "\uf0b7 All the 10 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in **Appendix 5.** As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. requirements in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. Officer explained the PDM SACCOS were not registered as per Microfinance Institutions money lenders Act (2016) because the guide lines were not clear on this at that time. that Irregularities Accounting", "I advised the Accounting Officer to liaise with the PDM Secretariat for further Guidance."]], "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature registration of", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.2.11 PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 th June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole 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.\n- Each 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.\n- No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.\n- A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.\n- All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).\n- Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).\n- For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Activity", "Observations", "Recommendation"], ["**1.**", "Selection and Implementation of Prioritized/Flagship Projects", "\uf0b7 Three (03) parishes did not select flagship projects contrary to the guidelines. \uf0b7 Seven (07) parishes partially selected flagship projects that were inconsistent with the LG selected priority commodities. \uf0b7 Thirty-seven (37) out of 176 farmer enterprise implemented projects that are not from the priority commodity list. Details are in **Appendix 6.** Failure implement prioritized projects may undermine achievement of the pillar objectives. to select and the fund Officer explained that at the time of receiving the season was not appropriate for the selected projects in some cases and to some beneficiaries implemented a different project. that save money, Accounting", "I advised the Accounting Officer to liaise with MoLG to ensure flexibility in selecting the flagship projects."], ["**2.**", "Insurance Policy for", "\uf0b7 17 PRF beneficiaries out 17 who carried out", "I advised the Accounting"]], "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature registration of", "Observations", "Recommendation"], "type": "table"}}, {"content": "Farming Enterprises \nfarming enterprises in one (01) PDM SACCOs Officer to sensitize the did not obtain agricultural insurance policies beneficiaries about the from UAIS. \nInsurance Policy requirement. \nLack of recourse in form of insurance will expose In addition, the Accounting the farming enterprises to the adverse effects of Officer should seek for climate change and may result into failure to guidance \non the recover the loan funds. \noperationalization of this guideline. \nAccounting Officer explained that all the PDM \nbeneficiaries did not obtain Agricultural Insurance \npolicy because it is not embedded in the PDMIS. \nHowever, Management will seek clarity from the \nPDM secretariat", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}]], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.13 Utilization of PRF at Household Level", "metadata": {"headings": [{"headings_0": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc.", "metadata": {"headings": [{"headings_0": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed loan files and carried out physical inspections where I observed the following; \nTwo (02) beneficiaries in one (01) PDM SACCOs had implemented different projects Details are in Appendix 7. \nImplementing different projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that at the time of receiving the funds the season was not appropriate for the selected projects in some cases and that to save money, some beneficiaries implemented a different project.", "metadata": {"headings": [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}, [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}], [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}], [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}]], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoLG to ensure flexibility in selection the flagship projects.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 35, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of local revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 5}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "**Tax Revenues**", "", "", ""], ["**a**", "Local Services Tax", "100,000,000", "79,602,402", "20,397,598"], ["**b**", "Land fees", "57,500,000", "49,000,000", "8,500,000"], ["**c**", "Business Licenses", "30,000,000", "10,116,314", "19,883,686"], ["**d**", "Other tax revenues", "32,500,000", "32,406,972", "93,028"], ["", "**Sub-Total**", "**220,000,000**", "**171,125,688**", "**48,874,312**"], ["**2**", "**Non-Tax Revenues**", "", "", ""], ["**a**", "Sale of goods and services", "0", "**345,000**", "-345,000"], ["**b**", "Administrative fees and licenses", "210,000,000", "125,079,904", "84,920,096"], ["**c**", "Miscellaneous Revenue", "40,000,000", "5,405,000", "34,595,000"], ["", "**Sub-Total**", "**250,000,000**", "**130,829,904**", "**119,170,096**"], ["", "**Total Revenue**", "**470,000,000**", "**473,081,280**", "**216,918,720**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 5}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Source", "Approved budget", "Actual Collections", "Variance"], "type": "table"}}, {"content": "Appendix 2 (b): Performance of GOU Warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Agro-Industrialization", "1,561,507,199", "1,257,129,194", "304,378,005", "81"], ["Tourism Development", "3,000,000", "3,000,000", "-", "100"], ["Natural Resources, Environment, Climate Change, Land And Water Management", "1,049,332,348", "1,029,332,348", "20,000,000", "98"], ["Private Sector Development", "68,051,147", "61,551,147", "6,500,000", "90"], ["Integrated Transport Infrastructure And Services", "957,530,949", "952,512,662", "5,018,287", "99"], ["Digital Transformation", "10,000,000", "10,000,000", "-", "100"], ["Human Capital Development", "25,908,190,394", "25,039,540,225", "868,650,169", "97"], ["Public Sector Transformation", "3,575,488,810", "3,466,401,529", "109,087,281", "97"], ["Community Mobilization And Mindset Change", "220,263,689", "184,688,058", "35,575,631", "84"], ["Governance And Security", "1,758,025,493", "1,635,088,764", "122,936,729", "93"], ["Development Plan Implementation", "581,782,324", "442,728,443", "139,053,881", "76"], ["**Total**", "**35,693,172,353**", "**34,081,972,370**", "**1,611,199,983**", "**95**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Approved Budget (UGX.)", "Warrants (UGX.)", "Variance (UGX.) Bn", "%age performance"], "type": "table"}}, {"content": "Appendix 2 (d): Utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["AGRO-INDUSTRIALIZATION", "1,257,129,194", "1,251,686,024", "5,443,170", "100"], ["TOURISM DEVELOPMENT", "3,000,000", "2,680,000", "320,000", "89"], ["NATURAL RESOURCES, ENVIRONMENT, CLIMATE CHANGE, LAND AND WATER MANAGEMENT", "1,029,332,348", "1,028,934,326", "398,022", "100"], ["PRIVATE SECTOR DEVELOPMENT", "61,551,147", "61,147,887", "403,260", "99"], ["INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "952,512,662", "949,198,065", "3,314,597", "100"], ["DIGITAL TRANSFORMATION", "10,000,000", "10,000,000", "-", "100"], ["HUMAN CAPITAL DEVELOPMENT", "25,039,540,225", "23,587,586,325", "1,451,953,900", "94"], ["PUBLIC SECTOR TRANSFORMATION", "3,466,401,529", "3,402,383,896", "64,017,633", "98"], ["COMMUNITY MOBILIZATION AND MINDSET CHANGE", "184,688,058", "165,021,310", "19,666,748", "89"], ["GOVERNANCE AND SECURITY", "1,635,088,764", "1,634,855,134", "233,630", "100"], ["DEVELOPMENT PLAN IMPLEMENTATION", "442,728,443", "441,369,424", "1,359,019", "100"], ["**TOTAL**", "**34,081,972,370**", "**32,534,862,391**", "**1,547,109,979**", "**95**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Warrants (UGX.) Bn", "Utilization of warrants (UGX.) Bn", "Variance (UGX.) Bn", "%age performance"], "type": "table"}}, {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["1", "AGRO-INDUSTRIALIZATION", "5,443,170", "Wage 5,059,383", "Retirement of a staff at the production department"], [null, null, null, "Contract staff salary 383,787", "Non-renewal of the assignment of a contract staff under production"], ["2", "TOURISM DEVELOPMENT", "320,000", "Contract staff salary", "Non-renewal of the assignment of a contract staff under value chain services"], ["3", "NATURAL RESOURCES, ENVIRONMENT, CLIMATE CHANGE, LAND AND WATER MANAGEMENT", "398,022", "Wage 398,022", "Deduction files in transit under Natural Resources"], ["4", "PRIVATE SECTOR DEVELOPMENT", "403,260", "Wage 398,022", "Deduction files in transit"], ["5", "INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "3,314,597", "Wage 3,314,597", "Non recruitment of staff under engineering department"], ["6", "HUMAN CAPITAL DEVELOPMENT", "1,451,953,900", "UgIFT, Construction of Health facilities in Okwerodot 918,788,559", "Payments for the works were based on add- measurement; balance is for the work not yet done"], [null, null, null, "UgIFT, Construction of Kole Seed School 454,128,539", "Payments for the works were based on add- measurement; balance is for the work not yet done"], [null, null, null, "Wage Education 32,938,155", "Retirement of staff under education department"], [null, null, null, "Wage Health 11,128,445", "Retirement of staff under health department"], ["7", "PUBLIC SECTOR TRANSFORMATION", "64,017,633", "Monthly Pension 64,017,633", "Balance under pension supplementary request"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Programme", "Warrants not Utilized", "Activities affected by the under utilization", "Reason for the underutilization of warrants"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["8", "COMMUNITY MOBILIZATION AND MINDSET CHANGE", "19,666,748", "Wage Deductions - Community 19,666,748", "Deduction files in transit under community"], ["9", "GOVERNANCE AND SECURITY", "233,630", "Wage 233,630", "Deduction files in transit under statutory"], ["10", "DEVELOPMENT PLAN IMPLEMENTATION", "1,359,019", "Wage 1,359,019", "Deduction files in transit under planning"], ["", "**TOTAL**", "**1,547,109,979**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 37, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Programme", "Warrants not Utilized", "Activities affected by the under utilization", "Reason for the underutilization of warrants"], "type": "table"}}, {"content": "Appendix 2: Lack of appropriate performance indicators and targets in the work plans \nS Pro Su PI B Fo Activities N gra b- AP u cu \nm pr (Pr d s/ \nog og g Th \nra ra et e \nm m O m \nIm ut ati \npl p c \ne ut ar \nm ea \nen \ntat \nio \nn \nAc \ntio \nn \nPl \nan \n) \nOu \ntp \nut", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}]], "page": 37, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Key performance Pl Ar Is Co Co Re A A P Au Au A Ac V indicator(s) (Measure) a e th nc nc Bu vi m A ct e r dit dit ct tu ar n th e lu lu dg se ou m u fo Co Co u al ia n er p si si et d nt ou al r ncl ncl al qt n e e er on on ed bu rel nt P m usi usi q y c d cl fo at at a dg ea Sp er a on on u of e T ea r Ac O m et se en fo n at at a ou ar r m tiv ut ou U d t r ce act ou nt tp \ng ta a ity pu nt G U U m V ivit tp it ut \net rg n c Le t U X G G a a r y ut y s \nfo et e ve le G (\u20180 X X n ia lev lev re as \nr s in l ve X 00 (\u20180 (\u20180 ce n el el p ve th an di l (\u20180 \u2019) 00 00 ce (F (F or rifi e d ca (F (F 00 \u2019) \u2019) \null ull te ed \nFi pe to ull ull \u2019) \ny/ y/ d by \nn rf r y y \nPa Pa in th \na or us Q Q \nrti rti Q e \nnc m e ua ua \nal/ al/ 4 Au \nial an d nti nti \nNo No p dit \nye ce b fie fie \nt t er or \nar in y d/ d/ \nIm Im fo \ndi M N N \nple ple r \nca a ot ot \nm m m \nto n ful ful \nen en a \nrs a ly ly \nte te nc \nto g Q Q \nd)- d)- e \nm e ua ua \nEx Ex re \nea m nti nti \nte te p \nsu e fie fie \nnt nt or \n34", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}]], "page": 37, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "re pe rf or ce qu an tifi ca tio n? (Y es /N o) If no gi ve th e re as on m an", "nt re as o n a e? (Y es / N If gi ve th e re as n o o n bl o)", "d)", "d)", "", "", "", "", "", "", "of im ple tat ion of act ivit y m en", "of im ple tat ion of ou tp ut m en", "t", "", "", null, null, null, null, null, null, null, null], ["", "**(A )**", "**(B )**", "**(C )**", "**( D )**", "**( E)**", "**(F )**", "**(G)**", "**( H )**", "**(I )**", "**(J )**", "**(K )**", "", "**)** **(L**", "**( M )**", "**( N )**", "**( O )**", "**( P )**", "**( Q ) = ( H - P )**", "**(R )**", "**(S )**", "**( T )**", "**(U )**", "**( V ) = ( U - T )**"], ["12-", "01", "", "3", "Ed", "Renovation of 2", "No of VIP latrines", "1", "Ye", "Y", "Fu", "Fu", "12", "12", "12", "-", "1", "0", "Ful", "Ful", "1", "1", "0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 38, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21", "column_22", "column_23"], "type": "table"}}, {"content": "1 \n35", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 38, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "HU MA N CA PI TA L DE VE LO PM EN T", "uc ati on S po rts an d ski lls - Ed", "", "2 0 0 0 As se ts a n d fa cil iti es m a n a g e m e 3- nt", "uc ati on De vel op t Gr an t - Fo rm er SF G m en", "stance VIP latrine in Igel P/S", "renovated", "", "s", "es", "lly qu an tifi ed", "lly qu an tifi ed", "9 80 1 00", "9 80 1 00", "9 80 1 00", "", "", "", "ly im ple m te d en", "ly im ple m te d en", "", "", ""], ["", null, null, "", "", null, "Supply of rain harvesting systems in 2 primary schools", "No of rain harvesting systems supplied and installed", "2", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "17 7 00 0 00", "17 7 00 0 00", "17 7 00 0 00", "17 6 50 0 00", "2", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "2", "2", "0"], ["", null, null, "", "", null, "Internet connectiivity in Okwerodot Seed SS", "Internet components supplied and installed", "1", "Ye s", "Y es", "qu an tifi N ot", "qu an tifi N ot", "11 9 70 0 00", "11 9 70 0 00", "11 9 70 0 00", "-", "1", "0", "Ful ly im ple m", "Ful ly im ple m", "1", "1", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 39, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["", "re pe rf or ce qu an tifi ca tio n? (Y es /N o) If no gi ve th e re as on m an", "nt re as o n a e? (Y es / N If gi ve th e re as n o o n bl o)", "d)", "d)", "", "", "", "", "", "", "of im ple tat ion of act ivit y m en", "of im ple tat ion of ou tp ut m en", "t", "", "", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 39, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "ed", "ed", "", "", "", "", "", "", "en te d", "en te d", "", "", "", null, null, null, null, null, null, null], ["", "3 2 0 0 0 As se ts a n d fa cil iti es m a n a g e m e 3- nt", "", "Construction of 2 classroom block with office in Bala P/S", "Number of classrooms contructed and completed", "3", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "90 2 70 0 00", "90 2 70 0 00", "90 2 70 0 00", "37 2 75 1 30", "3", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "3", "3", "0"], ["", "", "", "Rehabilitation of 2 classroom block Abongodero Boys PS", "Number of classrooms rehabilitated and completed", "2", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "56 5 40 1 50", "56 5 40 1 50", "56 5 40 1 50", "49 6 15 0 12", "2", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "2", "2", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 40, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 40, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "", "Construction of Staff house in Wigua P/S", "house and Staff constructed completed", "1", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "15 3, 40 0, 90 0", "15 3, 40 0, 90 0", "15 3, 40 0, 90 0", "14 3, 97 3, 22 5", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "1", "1", "0"], ["", "", "", "Construction of latrines in 09 primary schools", "8 latrines of five stance latrines constructed in 8 primary school and 2 stance lantrine in 1 school", "9", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "21 1, 81 0, 99 0", "21 1, 81 0, 99 0", "21 1, 81 0, 99 0", "21 2, 57 6, 42 9", "9", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "9", "9", "0", null], ["", "", "", "Supply of desks in 12 primary schools and 1 seed school", "09 primary schools supplied desks and I seed secondary school supplied desks", "9", "ye s", "Y es", "Pa rti all y qu an tie d", "Pa rti all y qu an tifi ed", "16 2, 38 1, 12 9", "16 2, 38 1, 12 9", "16 2, 38 1, 12 9", "13 7, 27 2, 92 5", "9", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "9", "9", "0", null], ["", "3 2 0 0 0 As se ts a n d 3-", "", "312212- Light Vehicles-Acquisition", "01 Mortocycle acquired for Education department", "1", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "15 0 03 4 00", "15 0 03 4 00", "15 0 03 4 00", "14 9 50 0 00", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1", "1", "0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 41, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 41, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "fa cil iti es m a n a g e m e nt", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", null, null], ["12- HU MA N CA PI TA L DE VE LO PM EN T", "02 pul ati on he alt h an d Sa fet y Ma na ge - m t Po en", "12 03 01 05 09 du ce d - m bi dit y an d m ali ty du e to Re or ort", "3 2 0 1 6 Pr im ar y lt h ca re se rv ic es H 5- ea", "Ug IF T- He alt h Co m ne nt po", "Number of Monitoring and supervision of UgIFT projects (Construction & Upgrading of HC Iis to HC IIIs )done during the year", "Number of Monitoring and supervision of UgIFT projects (Construction & Upgrading of HC Iis to HC IIIs )done during the year", "1", "ye s", "Y es", "qu an tifi ed N ot", "qu an tifi ed N ot", "99 5 00 0 00", "99 5 00 0 00", "99 5 00 0 00", "99 4 99 9 22", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1", "1", "0"], [null, null, null, "3 2 0 1", null, "", "Upgrading of Ayara HC II to HC III and constructing Akwerodot HC III", "Upgrading of Ayara HC II to HC III and constructing Akwerodot HC III", "2", "ye s", "Y es", "Fu lly qu an", "Fu lly qu an", "1, 89 0, 50", "1, 89 0, 50", "1, 89 0, 50", "97 1, 71 1,", "2", "0", "Ful ly im ple", "Ful ly im ple", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 42, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21", "column_22"], "type": "table"}}, {"content": "2 \n39", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}]], "page": 42, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "HI V/ AI DS TB an d ria an d ot he r co m m m ica bl e dis ea se s ala un", "Pr im ar y 6 lt h ca re se rv ic es H 5- ea", "", "", "", "", "", "", "tifi ed", "tifi ed", "0, 00 0", "0, 00 0", "0, 00 0", "44 1", "", "", "m te d en", "m te d en", "", "", ""], ["01 uc ati on S po rts an - Ed", "", "3 2 0 0 0 As se ts a 3-", "Ug IF T- Ed uc ati on Co m po", "Construction of Kole Seed Secondary School", "Construction of Kole Seed Secondary School", "1", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "86 7, 06 0, 25 0", "1, 99 1, 64 7, 65 8", "1, 99 1, 64 7, 65 8", "1, 54 9, 64 7, 42 6", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1", "1", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 43, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 43, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "d ski lls", "", "Fa cil iti es n d M a n a g e m e nt", "ne nt", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", ""], ["3 2 0 0 1 M a n a g e m e of E d at io n 5- nt uc", null, "", "Allowances (Incl Casuals, Temporary, sitting allowances)", null, "Allowances (Incl Casuals, Temporary, sitting allowances)", "2", "ye s", "Y es", "qu an tifi ed N ot", "qu an tifi ed N ot", "12 0 00 0 00", "12 0 00 0 00", "12 0 00 0 00", "11 9 99 1 60", "2", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "2", "2", "0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 44, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21", "column_22"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 44, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "vi ce s S er", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", ""], ["3 2 0 0 1 M a n a g e m e E d at io n vi ce s S of 5- nt uc er", "", "Monitoring and Supervision of capital work", "Monitoring and Supervision of capital work", "4", "ye s", "Y es", "qu an tifi ed N ot", "qu an tifi ed N ot", "21 0 34 5 48", "21 0 34 5 48", "21 0 34 5 48", "21 0 34 4 16", "4", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "4", "4", "0", null], ["3 2 0 0 3", "", "Monitoring and Supervision of capital work", "Monitoring and Supervision of capital work", "2", "ye s", "Y es", "qu an tifi N ot", "qu an tifi N ot", "5, 61 4, 86 7", "5, 61 4, 86 7", "5, 61 4, 86 7", "6, 01 4, 62 2", "2", "0", "Ful ly im ple m", "Ful ly im ple m", "2", "2", "0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 45, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 45, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "8- S p ts D el o p m e a n d O rsi g or ev nt ve ht", "", "", "", "", "", "", "ed", "ed", "", "", "", "", "", "", "en te d", "en te d", "", "", "", null, null, null], ["**3**", "6- NA TU RA L RE SO UR CE S, EN VI RO NM EN T,", "00 00 06 nn ing an d Bu dg eti ng ser vic es - Pla", "06 01 01 08 pr ov ed wa ter us e eff ici en - Im", "2 6 3 3 1 S to r D el o p m 0- ec ev", "Sa nit ati on", "Public Sanitation Facility", "Construction of Public latrines in RGCs", "1", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "26 0 99 5 71", "26 0 99 5 71", "26 0 99 5 71", "24 0 65 7 32", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "1", "1", "0"], [null, null, null, null, null, "W er Re so ur ce s at", "Deep borehole drilling (Hand pump)", "Deep borehole drilling (Hand pump)", "1 2", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "27 1, 20 0, 00 0", "27 1, 20 0, 00 0", "27 1, 20 0, 00 0", "26 4, 00 0, 00 0", "1 2", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1 2", "12", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 46, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21", "column_22", "column_23"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 46, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "CLI MA TE CH AN GE LA ND AN D ER MA NA GE ME NT W AT", "", "cy for inc re as ed pr od uc tivi ty in wa ter co ns u m ve pr og ra m m (a gr o- in du str iali za tio n, m pti es", "Gr e a nt nt", "M ag e m t an en", "Deep borehole drilling (motorised pump)", "Deep borehole drilling (motorised pump)", "3", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "78 0 00 0 00", "78 0 00 0 00", "78 0 00 0 00", "76 0 88 3 72", "3", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "3", "3", "0"], ["Design of piped water system (GFS, Borehole, surface), Feasibility studies and tender documentation", null, "Design of piped water system (GFS, Borehole, surface), Feasibility studies and tender documentation", null, null, null, "1", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "36 0 00 0 00", "36 0 00 0 00", "36 0 00 0 00", "46 0 00 0 00", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "1", "1", "0", null, null], ["Construction of Piped Water supply System (Borehole Pumped)", null, "Construction of Piped Water supply System (Borehole Pumped)", null, null, null, "1", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "23 3, 94 1, 13 2", "23 3, 94 1, 13 2", "23 3, 94 1, 13 2", "25 9, 02 6, 10 7", "1", "0", "Ful ly im ple te d m en", "Ful ly im ple te d m en", "1", "1", "0", null, null], ["Borehole rehabilitation", null, "Borehole rehabilitation", null, null, null, "1 0", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "45 0 00 0 00", "45 0 00 0 00", "45 0 00 0 00", "45 0 00 0 00", "0", "1 0", "No t im ple m te d en", "No t im ple m te d en", "1 0", "0", "1 0", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 47, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["", "8- S p ts D el o p m e a n d O rsi g or ev nt ve ht", "", "", "", "", "", "", "ed", "ed", "", "", "", "", "", "", "en te d", "en te d", "", "", "", "None", "None", "None"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 47, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "an uf ac tur in g, mi ne ral de vel op t) m en", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", null, null], ["**4**", "IN TE GR AT ED TR AN SP OR T IN FR AS TR UC TU RE AN D SE RV IC", "", "", "R o in e M a n u M nt e n a e of U n p ut al ai nc", "", "Routine Manual Maintenance of Un paved Roads", "Routine Manual Maintenance of Un paved Roads", "3 4", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "29 0 00", "29 0 00", "29 0 00", "16 0 00 0 00", "3", "3 1", "Pa rti all y im ple m te d en", "Pa rti all y im ple m te d en", "3", "3", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 48, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["", "8- S p ts D el o p m e a n d O rsi g or ev nt ve ht", "", "", "", "", "", "", "ed", "ed", "", "", "", "", "", "", "en te d", "en te d", "", "", "", "None", "None", "None"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 48, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "ES", "", "", "av e d ds R oa", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", ""], ["R o in e M h M nt e n a e of u n p e d ro a ut ec ai nc av ds", null, "", "Mech of Routine Maintenance unpaved roads", "Mech of Routine Maintenance unpaved roads", "7 7 6", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "88 0 00", "88 0 00", "88 0 00", "43 7 70 0 00", "2 6", "5 2", "Pa rti all y im ple m te d en", "Pa rti all y im ple m te d en", "2 6", "26", "0", null, null, null], ["P io di c er", null, "", "Periodic mechanised maintenance of un paved Roads", "Periodic mechanised maintenance of un paved Roads", "2 3 7", "ye s", "Y es", "Fu lly qu an tifi", "Fu lly qu an tifi", "13 8, 16 7", "13 8, 16 7", "13 8, 16 7", "13 9, 44 4, 19", "2 3 7", "-", "Pa rti all y im", "Pa rti all y im", "2 3 7", "23 7", "0", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 49, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["", "8- S p ts D el o p m e a n d O rsi g or ev nt ve ht", "", "", "", "", "", "", "ed", "ed", "", "", "", "", "", "", "en te d", "en te d", "", "", "", "None", "None", "None"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 49, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "m h a se d m nt e n a e of u n p e d ds R ec ni ai nc av oa", "", "", "", "", "", "", "ed", "ed", "", "", "", "6", "", "", "m te d ple en", "m te d ple en", "", "", ""], ["M o to ri n g a n d S u ni", "", "Supervision/Adminis tration costs", "Supervision/Adminis tration costs", "1", "ye s", "Y es", "qu an tifi ed N ot", "qu an tifi ed N ot", "28 3 90", "28 3 90", "28 3 90", "31 7 90 4 67", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1", "1", "0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 50, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20"], "type": "table"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 50, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "p vi si of ca pi ta l o n w k er or", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", ""], ["2 2 8 0 0 M nt e n a e- Tr a p t E q 2- ai nc ns or ui", "", "Mechanical Imprest(District)", "Mechanical Imprest(District)", "1", "ye s", "Y es", "qu an tifi ed N ot", "qu an tifi ed N ot", "27 9 71 00", "27 9 71 00", "27 9 71 00", "39 9 49 3 50", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1", "1", "0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 51, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["", "m h a se d m nt e n a e of u n p e d ds R ec ni ai nc av oa", "", "", "", "", "", "", "ed", "ed", "", "", "", "6", "", "", "m te d ple en", "m te d ple en", "", "", ""], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 51, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "p m e nt", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", null, null, null], ["M o to ri n g a n d S u p vi si of ca pi ta l o n w k ni er or", "", "District Road Committee Operations", "District Road Committee Operations", "1", "ye s", "Y es", "qu an tifi ed N ot", "qu an tifi ed N ot", "6, 00 0", "6, 00 0", "6, 00 0", "5, 99 9, 90 3", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1", "1", "0", null, null, null, null], ["", "", "", "", "", "", "", "", "", "", "", "", "", "4, 31 8, 32 4, 56 5", "5, 44 2, 91 1, 97 3", "5, 44 2, 91 1, 97 3", "4, 26 4, 35 3, 83 5", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 52, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21", "column_22", "column_23"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 52, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 4: Non-Accountability For Payments", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 53, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Payment Date", "EFT / Check Number", "Invoice Number", "Description", "Amount", "Supplier", "Audit Comment"], ["**26/04/2023**", "4906934", "19-APR- 2023 WRKB-02-", "Cost of production of the Design Review , Drawings & specification for proposed Schemes", "4,260,000", "OCEN PATRICK 753825", "There was no clear specification for which the funds were paid for and there is no attached accountability to justify the payment"], ["**15/06/2023**", "5890903", "WRKB01- 18-MAY- 2023", "Cost of BOQ production , drawing & specification for the proposed design", "2,360,000", "OCEN PATRICK 753825", "There was no clear specification for which the funds were paid for and there is no attached accountability to justify the payment"], ["**26/04/2023**", "4918278", "WRKB-01- 18APR- 2023", "Fuel for Q3 operation Depositd with Total Fuel Station", "2,000,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "The fuel is receipted but there were no fuel consumption schedules attached"], ["**15/06/2023**", "5901355", "WRKB-01- 25-MAY- 2023", "Fuel for Q3 Water Sector operation", "4,850,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel was utilized for the intended purpose"], ["**15/11/2022**", "2085491", "WRKB-01- 01-Nov- 2022", "Fuel Deposit Water Sector Operation for Q2", "4,850,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel was utilized for the intended purpose"], ["**20/02/2023**", "3756752", "WRKB-02- 6-FEB- 2023", "Fuel for Water Sector operation", "1,164,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel was utilized for the intended purpose"], ["**24/02/2023**", "4040278", "WRK 01- 17-FEB- 2023", "Fuel Deposit for Water Sector operation Q3", "4,850,000", "STATION AND LUBRICANTS TOTAL FUEL", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 53, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "50", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 53, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "LIRA", "was utilized for the intended purpose", null, null, null, null], ["**20/02/2023**", "3743475", "WRK 01- 1-FEB- 2023", "Facilitation for Community sensitation on Land denation in 14 Villages", "1,934,000", "ACEN RITTA", "No accountability for 140 litres of fuel of UGX728,000, refreshment of UGX350,000, report production of UGX52,000, Mobilization of UGX104,000"], ["**20/02/2023**", "3743475", "WRKB-02- 1-FEB- 2023", "Facilitation for formatiom of Water source Committee", "3,746,000", "ACEN RITTA", "No accountability for UGX 1,400,000 for 2 staff facilitated, Fuel of UGX728,000 of 140 litres, refreshment of UGX700,000, LC1s of UGX140,000, CDOs and H/As UGX420,000, reporting UGX100,000, Driver UGX154,000"], ["**27/01/2023**", "3450586", "24-JAN- 2023 WRKB-06-", "Cost of production of 15 BOQs , Development of specifications& production of Drawings for Deep wells , Public Latrines in F/Y 2023", "4,380,000", "OCEN PATRICK 753825", "No clear basis for the payment and no accountabilities attached"], ["", "", "", "**Total**", "**34,394,000**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Payment Date", "EFT / Check Number", "Invoice Number", "Description", "Amount", "Supplier", "Audit Comment"], "type": "table"}}, {"content": "Appendix 3: Utilization of wage per department", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Department", "Approved Budget", "Supplementary", "Revised Budget", "Warrants", "Payments", "Funds Available"], ["Administration", "789,045,831", "134,400,000", "923,445,831", "923,445,831", "915,345,161", "8,100,670"], ["Education", "11,134,029,149", "1,781,328,967", "12,915,358,116", "12,915,358,116", "12,883,622,458", "31,735,658"], ["Finance", "228,817,262", "-", "228,817,262", "228,817,262", "208,384,324", "20,432,938"], ["Health", "3,708,779,341", "357,404,092", "4,066,183,433", "4,066,183,432", "4,055,066,769", "11,116,663"], ["Internal Audit", "19,719,164", "-", "19,719,164", "19,719,164", "19,239,189", "479,975"], ["Natural Resource", "139,200,000", "-", "139,200,000", "139,200,000", "139,088,772", "111,228"], ["Planning", "94,800,000", "-", "94,800,000", "94,800,000", "90,651,317", "4,148,683"], ["Production", "649,741,120", "107,658,880", "757,400,000", "757,400,000", "752,410,587", "4,989,413"], ["Roads and Engineering", "228,226,168", "-", "228,226,168", "228,226,167", "225,756,370", "2,469,797"], ["Statutory Bodies", "192,050,892", "-", "192,050,892", "192,050,892", "191,823,539", "227,353"], ["Trade, Industry and Local Development", "47,593,421", "-", "47,593,421", "47,593,421", "47,241,601", "351,820"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Water", "48,250,000", "-", "48,250,000", "48,250,000", "47,963,439", "286,561"], ["**Total**", "**17,280,252,348**", "**2,380,791,939**", "**19,661,044,287**", "**19,661,044,285**", "**19,576,593,526**", "**84,450,759**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Department", "Approved Budget", "Supplementary", "Revised Budget", "Warrants", "Payments", "Funds Available"], "type": "table"}}, {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["", "", "", "", "**Over**", "**Under**", ""], ["1.", "Abur - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["2.", "Amoilela - Bala PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "By close of the year under review, 25M was not credited"], ["3.", "Angic - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["4.", "Bala - Bala PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "By close of the year under review, 25M was not credited"], ["5.", "Omoladyang - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["6.", "Alemi - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["7.", "Lwala Akidi PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["Western Ward A \u2013 Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["Western Ward B - Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["11.", "Eastern Ward A - Akalo PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "was not credited By close of the year under review, 25M"], ["12.", "Ogwangacuma Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["13.", "Okwor - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["14.", "Eastern Ward A - Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["15.", "Telela - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward B - Kole TC PDM SACCO", "100,000,000", "-", "-", "100,000,000", "completely The SACCO did not receive funds", null], ["17.", "Omuge - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["18.", "Barakalo - Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["19.", "Eastern Ward A - Kole PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["20.", "Abeli \u2013 Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward A \u2013 Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["22.", "Agege \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["23.", "Omwara \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": "8. 9. 10. \n16. \n21. \n52", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["24.", "Eastern Ward B-Akalo TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["25.", "Aumi \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["26.", "Eastern Ward B- Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 56, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": [["24.", "Eastern Ward B-Akalo TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["25.", "Aumi \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["26.", "Eastern Ward B- Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward A \u2013 Kole TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["28.", "Eastern Ward B \u2013 Kole TC PDM SACCO", "100,000,000", "-", "-", "100,000,000", "The SACCO did not receive funds completely"], ["29.", "Apala Parish, Alito Subcounty PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["30.", "Tekidi \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["31.", "Adel - Logo - Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["32.", "Apuru Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["33.", "Ayala \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["34.", "Opeta Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["35.", "Akor \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["36.", "Buatyeno \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["37.", "Apiioguro \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["38.", "Okwerodot \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["39.", "Eastern Ward Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["40.", "Abongojok \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["41.", "Ayamo Okwewrodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["42.", "Lelakot Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["43.", "Akwirididi \u2013 Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["44.", "Owani Adilo \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["45.", "Amuge Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["46.", "Alito - Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["47.", "Obutu Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["48.", "Apach \u2013 Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["49.", "Barongin \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["50.", "Aweingwec \u2013 Aboke TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["51.", "Ayara \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["52.", "Lwala \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["53.", "Otkwac \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["54.", "Ilera Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 56, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": "27. \n53", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}]], "page": 56, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "metadata": {"headings": [{"headings_0": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}, {"headings_1": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}, {"headings_1": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["1.", "Kole DLG", "Eastern Ward A", "Eastern Ward A Bala TC PDM SACCO", "No", "Not registered"], ["2.", "Kole DLG", "Telela", "Telela - Ayer PDM SACCO", "No", "Not registered"], ["3.", "Kole DLG", "Bala", "Bala - Bala PDM SACCO", "No", "Not registered"], ["4.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "No", "Not registered"], ["5.", "Kole DLG", "Angic", "Angic - Bala PDM SACCO", "No", "Not registered"], ["6.", "Kole DLG", "Apuru", "Apuru Aboke PDM SACCO", "No", "Not registered"], ["7.", "Kole DLG", "Eastern Ward", "Eastern Ward A - Bala TC PDM SACCO", "No", "Not registered"], ["8.", "Kole DLG", "Okwor", "Okwor - Ayer PDM SACCO", "No", "Not registered"], ["9.", "Kole DLG", "Aweingwec", "Aweingwec \u2013 Aboke TC PDM SACCO", "No", "Not registered"], ["10.", "Kole DLG", "Akwirididi", "Akwirididi \u2013 Aboke PDM SACCO", "No", "Not registered"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}, {"headings_1": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Vote Name", "Parish Name", "Name of SACCO", "Is the SACCO Microfinance lenders act 2016? (Yes/No) Institutions registered under money", "Remarks"], "type": "table"}}, {"content": "Appendix 6: Failure to select and implement prioritized/flagship projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}, {"headings_1": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Vote Parish", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish", "page": 57, "level": 2}}, {"headings_1": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "metadata": {"headings": [{"headings_0": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}, {"headings_1": {"content": "SN Vote Parish", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enterprises from the priority", "metadata": {"headings": [{"headings_0": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}, {"headings_1": {"content": "SN Vote Parish", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "projec commodity list ts", "metadata": {"headings": [{"headings_0": {"content": "projec commodity list ts", "page": 57, "level": 5}}, {"headings_1": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "consis", "metadata": {"headings": [{"headings_0": {"content": "projec commodity list ts", "page": 57, "level": 5}}, {"headings_1": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "tent with the", "metadata": {"headings": [{"headings_0": {"content": "tent with the", "page": 57, "level": 5}}, {"headings_1": {"content": "projec commodity list ts", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "priorit y", "metadata": {"headings": [{"headings_0": {"content": "tent with the", "page": 57, "level": 5}}, {"headings_1": {"content": "projec commodity list ts", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "comm", "metadata": {"headings": [{"headings_0": {"content": "comm", "page": 57, "level": 2}}, {"headings_1": {"content": "tent with the", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oditie s select", "metadata": {"headings": [{"headings_0": {"content": "comm", "page": 57, "level": 2}}, {"headings_1": {"content": "tent with the", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ed by the", "metadata": {"headings": [{"headings_0": {"content": "ed by the", "page": 57, "level": 5}}, {"headings_1": {"content": "comm", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "ed by the", "page": 57, "level": 5}}, {"headings_1": {"content": "comm", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "**LG?**", "", "", "", "", null, null, null, null], ["1.", "Kole DLG", "Eastern Ward A", "Eastern Ward A Bala TC PDM SACCO", "Maize, Piggery, and Poultry", "Yes", "22", "22", "22", "22"], ["2.", "Kole DLG", "Telela", "Telela - Ayer PDM SACCO", "Maize, Piggery, Fishing and Poultry", "Yes", "26", "26", "26", "26"], ["3.", "Kole DLG", "Bala", "Bala - Bala PDM SACCO", "Maize, Goat rearing, farming and Piggery", "No, Not all", "8", "11", "3", "3"], ["4.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "Maize, Piggery, bee Keeping, Coffee growing", "No, Not all", "6", "13", "6", "0"], ["5.", "Kole DLG", "Angic", "Angic - Bala PDM SACCO", "Maize", "No", "17", "17", "17", "0"], ["6.", "Kole DLG", "Apuru", "Apuru Aboke PDM SACCO", "Goats Rearing, Piggery, Farming", "No, Not all", "8", "8", "8", "0"], ["7.", "Kole DLG", "Western Ward TC TC PDM SACCO", "Western Ward A \u2013 Kole TC TC PDM SACCO", "Piggery, Maize Farming, Goats Rearing, Fishing", "No, Not all", "5", "11", "8", "0"], ["8.", "Kole DLG", "Okwor", "Okwor - Ayer PDM SACCO", "Piggery, Bee Keeping, Farming", "Yes", "11", "11", "11", "11"], ["9.", "Kole DLG", "Aweingwec", "Aweingwec \u2013 Aboke TC PDM SACCO", "Piggery, Maize, Goats Rearing,", "No, Not all", "6", "15", "9", "0"], ["10.", "Kole DLG", "Akwirididi", "Akwirididi \u2013 Aboke PDM SACCO", "Maize, Goats Rearing, Bee keeping", "No, Not all", "30", "42", "31", "0"]], "metadata": {"headings": [{"headings_0": {"content": "ed by the", "page": 57, "level": 5}}, {"headings_1": {"content": "comm", "page": 57, "level": 2}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}, {"headings_1": {"content": "ed by the", "page": 57, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Parish Name of Name of Loan Loan Project Status of the project", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}, {"headings_1": {"content": "ed by the", "page": 57, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "evidence provided", "metadata": {"headings": [{"headings_0": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "55", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "Adong Sandra", "1,000,000", "1,000,000", "Maize growing", "", "", "", "", "", "The project is at variance with the flagship project list"], ["2.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "Ojok Isaac", "1,000,000", "1,000,000", "Maize growing", "", "", "", "", "", "The project is at variance with the flagship project list"]], "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 59, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "56", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 59, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 60, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 58, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No. Activity Contract Pictorial evidence", "metadata": {"headings": [{"headings_0": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 60, "level": 5}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "details", "metadata": {"headings": [{"headings_0": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 60, "level": 5}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 60, "level": 2}}, {"headings_1": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Ugx)", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 60, "level": 2}}, {"headings_1": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Audit findings", "metadata": {"headings": [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Construction 1,767,065,29 of \n0 OPD at \nOkwerodot \nHC III", "metadata": {"headings": [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "57 \nThe construction of Okwerodot HC III is on-going. \nThe Construction is behind schedule. The completion date as per the contract was stated 11/09/2023.", "metadata": {"headings": [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}, [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}], [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}]], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table Of Contents", "List of Acronyms - iii", "OPINION - 1", "BASIS FOR OPINION - 1", "KEY AUDIT MATTERS - 1", " 1.0 Implementation of the Approved Budget - 1", " 2.0 Management of the Government Salary Payroll - 7", "EMPHASIS OF MATTER - 9", " 3.0 Change in Accounting Treatment for Non-current Assets - 9", " 4.0 Accumulation of Receivables - 10", " 5.0 Payables - 10", "OTHER MATTER - 10", " 6.0 Implementation Of Key Government Grants/Programmes - 10", " 6.1 District Rural Water Supply and Sanitation Conditional Grant - 11", " 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 13", " 6.3 Education Development Grant - 15", " 6.4 Micro Scale Irrigation - 18", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 19", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 19", "OTHER REPORTING RESPONSIBILITIES - 20", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 20", " 7.0 Implementation of the Parish Development Model - 20", "Appendices - 32"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Kwania District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Kwania District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..7c5b4c5dbc58916c6024491e3c2ea2fafbed89ef --- /dev/null +++ b/reports/chunks/Kwania District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**DLG**", "District Local Government"], ["**GoU**", "Government of Uganda"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IPPS**", "Integrated Personnel and Payroll system"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**LLG**", "Lower Local Governments"], ["**LR**", "Local Revenue"], ["**MoES**", "Ministry of Education"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NTR**", "Non-Tax Revenue"], ["**PBS**", "Program Budgeting System"], ["**PFMA**", "Public Finance Management Act"], ["**PS/ST**", "Permanent Secretary / Secretary to Treasury"], ["**UgIFT**", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["**UGX**", "Uganda Shilling"], ["**UWEP**", "Uganda Women Empowerment Project"], ["**YLP**", "Youth Livelihood Program"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kwania District Local Government, which comprise the Statement of Financial Position as at 30 th 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 Kwania District Local Government for the year ended 30 th June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}, [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KEY AUDIT MATTERS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kwania 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 Local Government had a budget of UGX. 28,119,299,578 out of which UGX.27,569,116,766 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1**", "Recurrent (Wage)", "18,989,988,425", "18,989,988,425", "100%"], ["**2**", "Recurrent (Non-wage)", "6,252,774,614", "5,754,475,389", "92%"], ["**3**", "Development", "2,876,536,539", "2,824,652,952", "98%"], ["", "**Total**", "**28,119,299,578**", "**27,569,116,766**", "98%"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Budget UGX", "Warrants UGX", "% funding"], "type": "table"}}, {"content": "Out of the total warrants of UGX.27,569,116,766, I reviewed expenditure on activities/outputs worth UGX.18,742,010,586 (68.3%) as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1**", "Wage expenditure", "14,878,201,079", "14,878,201,079", "54%"], ["**2**", "Theme area-PDM expenditure audited", "49,027,752", "14,927,228,831", "54%"], ["**3**", "Focus area-Education grant - Formerly SFG", "222,688,195", "15,149,917,026", "55%"], ["**4**", "Focus area-Microscale irrigation projects", "156,018,931", "15,305,935,957", "56%"], ["**5**", "Focus area-UGIFT (Infrastructure)", "322,786,450", "15,628,722,407", "57%"], ["**6**", "Focus area-Water development grant (Piped water, and Rural water and Sanitation grant)", "685,473,456", "16,314,195,863", "59%"], ["**7**", "Outputs/activities under budget performance review (URF Road rehabilitation maintenance fund \u2022 DDEG projects)", "2,427,814,723", "18,742,010,586", "68%"], ["", "**Total of the Utilized Warrants Audited**", "**18,742,010,586**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Actual expenditure (UGX)", "Cumulative Actual expenditure", "Cumulati ve % out of total warrants"], "type": "table"}}, {"content": [["**1.1**", "**Revenue Performance** **Performance of Local Revenue** According to the approved budget, the DLG planned to collect local revenue of UGX. 516,876,000 however; by the end of the year, only", "advised the Accounting Officer to strengthen the I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX.235,663,842 had been collected representing 45.6% capacity at lower local performance. The summary is in the table below and the details are in \ngovernments through", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appendix 1(a).", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "trainings to ensure that proper revenue N Source Approved Actual Variance assessments are done o budget Collections and also to initiate", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Tax Revenues 186,000,000 132,135,973 53,864,027 new sources of local\n2. Non-Tax", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "330,876,000 103,527,869 227,348,131 revenue within the Revenues \ndistrict to improve on Total \n516,876,000 235,663,842 281,212,158 the performance. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities as detailed in appendix 1(b) \nThe Accounting Officer explained that this was due to inadequate revenue assessment at lower local government and COVID-19 effects that affected collections.", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}, [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.2 Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the The DLG had an approved budget of UGX.27,343,440,359 to Accounting Officer to implement the various programmes, out of which UGX.27,114,582,604 \nensure that the rolled was warranted resulting in a shortfall of UGX.228,857,755 \nover activities are representing 90% performance. \nprioritized \nfor The performance of warrants for each of the programmes is shown in \nimplementation in the the table below; \nsubsequent period.", "metadata": {"headings": [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}, [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme Approved Warrants % budget fundi", "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ng Agro-Industrialization 1,255,328,951 1,255,328,951 100 Community Mobilization 182,191,692 169,714,484 93 And Mindset Change \nDevelopment Plan 478,109,396 478,109,396 100 Implementation \nGovernance And Security 1,550,785,385 1,550,785,385 100 Human Capital 18,559,074,079 18,547,074,075 100 Development \nIntegrated Transport 784,108,660 726,540,528 93 Infrastructure \nAnd \nServices \nNatural Resources, 1,102,126,885 1,102,126,883 100 Environment, \nClimate \nChange, Land And Water \nPrivate Sector 77,263,214 77,263,213 100 Development \nPublic Sector 3,342,120,514 3,195,308,106 96 Transformation \nSustainable Urbanisation 3,200,000 3,200,000 100 And Housing \nTourism Development 9,131,583 9,131,583 100 Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No Observation Recommendation**", null, null, null, null], ["**2 3 4** a not \uf0b7 \uf0b7 As The", "Mobilization (Incl. Casuals,", null, "monitoring of", ""], [null, "And Mindset Temporary,", null, "activities be", null], [null, "Change sitting", null, "done and", null], [null, "allowances),Pri nting, Stationery, Photocopying and Binding", null, "workshops and", null], [null, null, null, "meetings be", null], [null, null, null, "conducted", null], [null, null, null, "", null], [null, "12,000,000 Allowances (Incl. Casuals, Temporary, sitting allowances) To enable monitoring and supervision of activities be done Human Capital Development", null, null, null], [null, "Integrated", "57,568,132 Transfers to", "To improve", null], [null, "Transport Government", null, "road network in", null], [null, "Infrastructure Institutions,", null, "the district", null], [null, "And Services Maintenance -", null, null, null], [null, "Buildings and Structures", null, null, null], [null, "146,812,406 Pension To pay retirees and sustain their livelihoods Public Sector Transformati on", null, null, null], [null, "**Grand Total**", "**228,857,755**", "", null], [null, "", null, null, null], [null, "of failure to warrant the budgeted funds, the district could the following; Routine manual maintenance of roads was affected Monitoring and supervision of activities Accounting Officer attributed it to under release of funds from", null, null, null], ["advised the Accounting Officer should engage the relevant development partners their commitment and roll over affected activities for implementation in the subsequent period. the for I **Performance of External Assistance** The entity had an approved budget for external assistance of UGX.258,983,219 from the various programmes out of which UGX.236,601,635 was warranted resulting in a shortfall of UGX.22,381,584 representing 91% performance. **1.3** performance of warrants for each of the programmes is shown in the table below; Programme Approved budget Warrants % funding Human Capital Development 258,983,219 236,601,635 91 UGX.22,381,584 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; **Progra mme** **Amount not warranted** **Activities implemented** **not** 22,381,584 Allowances (Incl. sitting Casuals, Temporary, allowances), Payment of fuel for various activities **Purpose of the unimplemented activity** To pay staff allowances to enable activities take place and also conduct monitoring of activities **No .** **1** Human Capital Develop ment As a result of failure to warrant the budgeted funds, the district could The The", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}], "page": 7, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_2", "column_3", "column_6", "column_8"], "type": "table"}}, {"content": "result implement \ngovernment.", "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, {"headings_1": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "not implement the following;", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, {"headings_1": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Allowances to conduct meetings and also enable monitoring of activities \nThe Accounting Officer explained that this was due to shortfalls in donor funding", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, {"headings_1": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.4 Utilization of Warrants", "metadata": {"headings": [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.27,569,116,766 availed during the I \nadvised the year, UGX.23,455,045,492 was utilized by the entity resulting in un- Accounting Officer to utilized warrants of UGX.4,114,071,274 representing utilization of 85% \nalways engage MoPS as shown in the table below; \nfor timely clearance \nProgramme \nWarrants \nfor recruitment. When Utilization of % the ban is lifted.", "metadata": {"headings": [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}], [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}]], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX) Bn warrants utilis", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX) Bn \nation I further informed the Agro-Industrialization 1.26 0.95 76 Accounting Officer Community Mobilization And \n0.17 \n0.14 83 that the matter of late Mindset Change release of Development Plan 0.54 0.44 83 supplementary wage Implementation \nGovernance And Security \nHuman Capital Development \nwould be brought to 1.68 \n1.38 82 the attention of the 18.79 15.95 85 PSST. \nIntegrated Transport 0.73 0.73 100 \nInfrastructure And Services \nNatural Resources, Environment, 1.11 1.06 100 \nClimate Change, Land And \nWater \nPrivate Sector Development 0.08 0.06 75 \nPublic Sector Transformation 3.21 2.73 85 \nSustainable Urbanisation And 0.00 0.00 96 \nHousing \nTourism Development 0.01 0.01 100 \nTotal 27.57 23.45 85 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}]], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Table Showing key activities affected by under-utilization of", "metadata": {"headings": [{"headings_0": {"content": "Table Showing key activities affected by under-utilization of", "page": 8, "level": 2}}, {"headings_1": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "Table Showing key activities affected by under-utilization of", "page": 8, "level": 2}}, {"headings_1": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "N Programme Warrants Activities Reason for the", "metadata": {"headings": [{"headings_0": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}, {"headings_1": {"content": "Table Showing key activities affected by under-utilization of", "page": 8, "level": 2}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "metadata": {"headings": [{"headings_0": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}, {"headings_1": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**No Observation Recommendation**", null], ["46,292,337 211101- General Staff Salaries within defects liability period. Delayed recruitment staff of Natural Resources, Environment, Climate Change, Land And Water Private Development Sector **6** **7** **8** Public Transformation Sector 409,084,007 19,638,604 211101- General Staff Salaries 211101- General Staff Salaries Delayed recruitment staff Delayed recruitment staff of of a result of failure to utilise warrants; \uf0b7 Planned recruitment of staff was not implemented The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and late receipt of supplementary wage which could not absorbed. As", ""], ["I advised the Accounting Officer to liaise with MoFPED and National Planning Authority to customize PIAPS to for Local government. (NPA) also informed the Accounting Officer that the matter would be brought the attention of MoFPED. . to **Lack of appropriate performance indicators and targets in the** **work plans** Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. **1.5** I A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. reviewed the approved work plan and sampled 14 outputs with a total of 63 activities. I noted the following; \uf0b7 13 outputs with 62 activities had clear performance indicators and targets. \uf0b7 1 output with 1 activity did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 1(c).** **showing performance indicators and targets** Category of No of outputs activit ies in the outpu ts No. of outputs sample d No of activities without clear performanc e indicators and targets Expe nditu re Amo unt (UGX ) Bn % Qua ntifi cati on of outp uts No. of Activities with clear performa nce indicators and targets 13 62 49 8.03 99.9 not 1 1 0 0.01 0.1 **14 63 49 13 8.04 100** clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. Fully quantified outputs Outputs fully quantified Total 12 1 I Without Part **Table**", null]], "metadata": {"headings": [{"headings_0": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}, {"headings_1": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}], "page": 9, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["46,292,337 211101- General Staff Salaries within defects liability period. Delayed recruitment staff of Natural Resources, Environment, Climate Change, Land And Water Private Development Sector **6** **7** **8** Public Transformation Sector 409,084,007 19,638,604 211101- General Staff Salaries 211101- General Staff Salaries Delayed recruitment staff Delayed recruitment staff of of a result of failure to utilise warrants; \uf0b7 Planned recruitment of staff was not implemented The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and late receipt of supplementary wage which could not absorbed. As", ""], ["I advised the Accounting Officer to liaise with MoFPED and National Planning Authority to customize PIAPS to for Local government. (NPA) also informed the Accounting Officer that the matter would be brought the attention of MoFPED. . to **Lack of appropriate performance indicators and targets in the** **work plans** Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. **1.5** I A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. reviewed the approved work plan and sampled 14 outputs with a total of 63 activities. I noted the following; \uf0b7 13 outputs with 62 activities had clear performance indicators and targets. \uf0b7 1 output with 1 activity did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 1(c).** **showing performance indicators and targets** Category of No of outputs activit ies in the outpu ts No. of outputs sample d No of activities without clear performanc e indicators and targets Expe nditu re Amo unt (UGX ) Bn % Qua ntifi cati on of outp uts No. of Activities with clear performa nce indicators and targets 13 62 49 8.03 99.9 not 1 1 0 0.01 0.1 **14 63 49 13 8.04 100** clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. Fully quantified outputs Outputs fully quantified Total 12 1 I Without Part **Table**", null]], "metadata": {"headings": [{"headings_0": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}, {"headings_1": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}], "page": 9, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 10, "level": 2}}, {"headings_1": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the lack of appropriate indicators and targets in the workplan was because the Programme Budgeting System (PBS) has Programme implementation Action Plans (PIAPS) have outputs and indicators which are not customized to local government.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 10, "level": 2}}, {"headings_1": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.6 Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "assessed the implementation of thirteen (13) outputs with fifty (50) I \nadvised the activities worth UGX.8.02Bn and noted that; \nAccounting Officer to ensure that the", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}, [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Nine (9) outputs with twenty-five (25) activities and expenditure partially implemented worth UGX.2.49 Bn were fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "activities are prioritized and rolled", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Four (4) outputs with twenty-five (25) activities worth over to the UGX.5.53Bn were partially implemented. Out of the twenty-five subsequent year for (25) activities, the entity fully implemented eighteen (18) full implementation. activities; seven (07) activities were partially implemented. \nFor \nprojects", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Table showing performance indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}, {"headings_1": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented under Category No. No of No. of No No Expenditure the UPDF bridgade of outputs of activ Activit of of Amount (UGX) this matter would be", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}, {"headings_1": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "outp ities ies activ acti", "metadata": {"headings": [{"headings_0": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "brought for attention", "metadata": {"headings": [{"headings_0": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "uts in fully ities viti", "metadata": {"headings": [{"headings_0": {"content": "uts in fully ities viti", "page": 10, "level": 5}}, {"headings_1": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to the relevant", "metadata": {"headings": [{"headings_0": {"content": "uts in fully ities viti", "page": 10, "level": 5}}, {"headings_1": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "asse the imple parti es", "metadata": {"headings": [{"headings_0": {"content": "asse the imple parti es", "page": 10, "level": 5}}, {"headings_1": {"content": "uts in fully ities viti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "authorities.", "metadata": {"headings": [{"headings_0": {"content": "asse the imple parti es", "page": 10, "level": 5}}, {"headings_1": {"content": "uts in fully ities viti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ssed outp mente ally not", "metadata": {"headings": [{"headings_0": {"content": "ssed outp mente ally not", "page": 10, "level": 5}}, {"headings_1": {"content": "asse the imple parti es", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "uts d impl imp", "metadata": {"headings": [{"headings_0": {"content": "uts d impl imp", "page": 10, "level": 5}}, {"headings_1": {"content": "ssed outp mente ally not", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eme lem \nnted ent \ned \nFully 9 25 25 0 0 2,486,493,115 implemente \nd outputs \nPartially 4 25 18 7 0 5,538,022,256 implemente \nd outputs", "metadata": {"headings": [{"headings_0": {"content": "uts d impl imp", "page": 10, "level": 5}}, {"headings_1": {"content": "ssed outp mente ally not", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total 13 50 43 7 0 8,024,515,371", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Partial/non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction pedeatric ward at aduku health center iv\n2. Face-lifting of Nimbieso health center iii phase II. \n3 Routine manual maintenance of roads \n4 Routine mechanized maintenance of selected district roads", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.7.1 Service Delivery under URF, Road and Health development grant \n2 I sampled three (3) activities out of five with a total expenditure of UGX. 239,698,450. The significant findings are provided in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1.**", "Huma n Capita l Devel opme nt", "Completion of a pediatric ward at aduku Health center", "Health developm ent grant", "214,66 9,450", "", "", "At the time of inspection on 24/11/2023, works had just commenced yet the project was planned to be implemented during FY 202/2023 but contract was signed on 08/08/2023 the subsequent year and were at slab level. in", "This was mainly due to delayed implement ation works leading to delayed service delivery. of", "Accounting Officer explained that this was due to delays in signing contract with UPDF Engineering the The"], ["**2.**", null, "Facelifting of Nambieso Health centre", "Health developm ent grant", "14,331 000", "", "", "Internal finishes were still ongoing as at the time of inspection.", "This was mainly due to delayed implement ation works leading to delayed service delivery. of", "brigade"]], "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No .", "Progr amm e", "Activity details", "Source of funds", "Total expe nditu re (UGX )", "Pictorial evidence", "None", "Summary of findings (Time, Quality, Quantity, Cost and Functionality)", "Audit conclusio n", "Manageme nt Response"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage with the UPDF to ensure that processes are harmonized to ensure that the bottlenecks that lead to delays are addressed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.2 The service delivery under focus areas", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled six (6) out of Eight (8) activities in four (4) focus areas with a total expenditure of UGX.911,997,117 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.", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Micro scale irrigation", "**Establishment of Irrigation demonstration sites** At time of Inspection, 23/11/2023 the Hard Suction had broken down so most of the machines were not working. **Implication** The breakdown of equipment at Ayabi subcounty at otoo Paskwells farm demonstration site meant that service delivery was delayed", "I advised the Accounting Officer to engage the supplier to ensure that the broken parts are fixed during the warranty period."], ["2.", "water supply and sanitation conditional grant (DRWSCG)", "**CONSTRUCTION OF A TWO STANCE DRIANABLE LATRINE AT ONYWALONOTE** At the time of inspection, the latrine construction of the project is partially completed, Final touches on, Pit", "I advised the Accounitng Officer to engage the contractor to ensure that the works are fully completed before final payment of his retention."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "halls, Water gutter to be connected to the 100 Litre tank This can affect the full utilization of the structure thus denying the intended beneficiaries the sanitation services expected.", "", null], ["3.", "UGIFT", "**Construction of a semi- detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Subcounty** Construction was properly done however lightening conductor works and plumbing works in the kitchen area still yet to be finalized and equipment yet to be removed for full utilization of the facility This can affect the level of service delivery thus curtailing community benefits **Implication**", "I advised the Accounting Officer to immediately engage the contractor to have the works rectified within the defect liability period and payment of retention"], ["4.", "UGIFT", "**Construction of a semi- detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Sub county** Staff houses and latrine were dully completed with visible cracks however some works need to reworked or reconstructed to ensure more useful life of the facility This can affect the longevity of the structure thus denying the intended beneficiaries the sanitation services expected.", "\uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": "2.0", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In a letter to the Auditor General dated 29 th 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.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The DLG had an approved wage budget of UGX.17,106,021,824, and obtained supplementary funding of UGX.1,883,966,602 resulting into a revised wage budget of UGX.18,989,988,425 which was all warranted. resulting of the total warrants, UGX.14,878,201,079 was utilized by the DLG in un-utilized warrants of UGX.4,111,787,346 representing utilization of 78% as summarized in the table below and detailed in **Appendix 2.** Supple mentary UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn **1,883 18,989 18,989 14,878 4,111** the analysis, I noted that \uf0b7 There was an under absorption of UGX.4,111,787,347 \uf0b7 The supplementary funding of UGX.1,883,966,602 was not utilized The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and delayed receipt of supplementary wage which couldn\u2019t enable them utilize funds during the year Appro ved Budg et UGX. Bn 17,10 6 Out From", "advised the Accounting Officer to ensure that affected activities are prioritized and rolled over to the subsequent year for implementation further informed the Accounting Officer that the matter of delayed release of supplementary wage would be brought to the attention of MoFPED I I"], ["**2.2**", "**Validation of employees on the entity payroll** The District had 1443 employees on the IPPS payroll of which -1397 (96.8%) were fully verified, 3(0.2%) not verified, and 43 (3%) did not show up. addition, 36 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. following observations were made; Out of 1397(96.8%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of 3 (0.2 %) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. A total of 43 (3%) employees on the payroll did not appear for the validation and were categorised as follows; i. ii. iii. 19 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. 23 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. I further noted that one(01) individuals with a gross pay of UGX.721,724 per year, was not accounted for and these were omitted from the validated payroll. In The a) b) c)", "advised payroll the Accounting Officer to regularly review the district to promptly remove such employees and avoid continued loss to government. For staff on transfer of service, I advised the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations, I advised the Accounting Officer to have the new records access the payroll. also advised the Accounting Officer to investigate the Officers who did not appear for validation and was unaccounted for. I I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 13, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The DLG had an approved wage budget of UGX.17,106,021,824, and obtained supplementary funding of UGX.1,883,966,602 resulting into a revised wage budget of UGX.18,989,988,425 which was all warranted. resulting of the total warrants, UGX.14,878,201,079 was utilized by the DLG in un-utilized warrants of UGX.4,111,787,346 representing utilization of 78% as summarized in the table below and detailed in **Appendix 2.** Supple mentary UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn **1,883 18,989 18,989 14,878 4,111** the analysis, I noted that \uf0b7 There was an under absorption of UGX.4,111,787,347 \uf0b7 The supplementary funding of UGX.1,883,966,602 was not utilized The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and delayed receipt of supplementary wage which couldn\u2019t enable them utilize funds during the year Appro ved Budg et UGX. Bn 17,10 6 Out From", "advised the Accounting Officer to ensure that affected activities are prioritized and rolled over to the subsequent year for implementation further informed the Accounting Officer that the matter of delayed release of supplementary wage would be brought to the attention of MoFPED I I"], ["**2.2**", "**Validation of employees on the entity payroll** The District had 1443 employees on the IPPS payroll of which -1397 (96.8%) were fully verified, 3(0.2%) not verified, and 43 (3%) did not show up. addition, 36 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. following observations were made; Out of 1397(96.8%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of 3 (0.2 %) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. A total of 43 (3%) employees on the payroll did not appear for the validation and were categorised as follows; i. ii. iii. 19 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. 23 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. I further noted that one(01) individuals with a gross pay of UGX.721,724 per year, was not accounted for and these were omitted from the validated payroll. In The a) b) c)", "advised payroll the Accounting Officer to regularly review the district to promptly remove such employees and avoid continued loss to government. For staff on transfer of service, I advised the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations, I advised the Accounting Officer to have the new records access the payroll. also advised the Accounting Officer to investigate the Officers who did not appear for validation and was unaccounted for. I I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 13, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["", "d) 36 individuals whose names were not on the District\u2019s payroll by the validation exercise. These included on the validated payroll, upon June 2023, appeared individuals were confirmation by the Accounting Officer regarding their status. for The Accounting Officer explained that: \uf0b7 \uf0b7 The employees who were confirmed to have exited the District had either died, retired, absconded or had been transferred. The employee who did not come for validation and was not accounted for.", ""], ["**2.3**", "**Inconsistencies in Employee Details** A total of 281 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual. information undermines the integrity of the District\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer acknowledged the observation and explained that they had already communicated the inconsistencies of the DOB to the affected staff to report to the office with evidence of their correct date of birth so that District management can subsequently communicate to Ministry of Public service & NIRA for correction. Inconsistent The", "advised the Accounting Officer to continue engaging the affected staff and ensure that employee records duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action. are I"], ["e)", "**Delayed deletion of employees from the payroll** I noted that UGX.10,881,032 was paid to 4 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. The Accounting Officer did not respond to the matter", "advised the Accounting Officer to initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should a process of transfer of salary payment to their duty stations. initiate new I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 14, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "d) 36 individuals whose names were not on the District\u2019s payroll by the validation exercise. These included on the validated payroll, upon June 2023, appeared individuals were confirmation by the Accounting Officer regarding their status. for The Accounting Officer explained that: \uf0b7 \uf0b7 The employees who were confirmed to have exited the District had either died, retired, absconded or had been transferred. The employee who did not come for validation and was not accounted for.", ""], ["**2.3**", "**Inconsistencies in Employee Details** A total of 281 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual. information undermines the integrity of the District\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer acknowledged the observation and explained that they had already communicated the inconsistencies of the DOB to the affected staff to report to the office with evidence of their correct date of birth so that District management can subsequently communicate to Ministry of Public service & NIRA for correction. Inconsistent The", "advised the Accounting Officer to continue engaging the affected staff and ensure that employee records duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action. are I"], ["e)", "**Delayed deletion of employees from the payroll** I noted that UGX.10,881,032 was paid to 4 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. The Accounting Officer did not respond to the matter", "advised the Accounting Officer to initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should a process of transfer of salary payment to their duty stations. initiate new I"], ["f)", "**Review of the DLG Staff Establishment** Review of the establishment revealed; i. ii. Out of 136 approved positions, a total of 90 positions were filled leaving a gap of 46 vacant positions. The entity did not have an approved and costed staff establishment for primary, secondary and tertiary institutions while the staff structure for health facilities issued by Ministry of Health was not incorporated into the district approved structure. The Accounting Officer explained that this was due to inadequate wage to fill the vacant positions especially in the production department for extension staff", "in advised the Accounting Officer to engage the District Service Commission, the Ministry of Public Service and MoFPED to have the vacant positions the approved staff establishment filled. I further advised the Accounting Officer to engage the Ministry of Public Service to develop and implement a consolidated costed staff structure for the District. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 14, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "EMPHASIS OF MATTER", "metadata": {"headings": [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}]], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets", "metadata": {"headings": [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter.", "metadata": {"headings": [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}]], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.0 Receivables", "metadata": {"headings": [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that, the Accounting Officer of vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. \nI noted that the District had receivables figure of UGX.455,742,600 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. Receivables represent an idle asset that would otherwise be used for service delivery. \nThere is a risk of loss of funds due to possible to litigation as a result of none or delayed settlement.", "metadata": {"headings": [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}], [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}]], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "4.0 Receivables", "page": 15, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to endeavour to have the obligations settled. Meanwhile, the Accounting Officer should transfer the deposits received from groups to Ministry of Gender Labour and Social Development (MoGLSD) for revolving.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "4.0 Receivables", "page": 15, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OTHER MATTER", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n6.0", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "OTHER MATTER", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of Key Government Grants/Programmes", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, {"headings_1": {"content": "OTHER MATTER", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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 recommendations; \n6.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, {"headings_1": {"content": "OTHER MATTER", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, {"headings_1": {"content": "OTHER MATTER", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "District Rural Water Supply and Sanitation Conditional Grant", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nKwania District budgeted and received UGX.685,474,269, (100%) for the financial year 2022/23. Out of the UGX.685,474,269 received, the District spent UGX.685,474,269 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Rural Water and Sanitation Sub- Grant (traditional component)", "Construction of boreholes", "14", "14"], [null, null, "Rehabilitation of boreholes", "10", "10"], [null, null, "Construction of VIP latrine", "1", "1"], ["2", "Piped Water Sub- Grant (UgIFT component)", "Construction of piped water scheme at Alido", "1", "1"]], "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "6.1.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- All DRWSSCG funds worth UGX.685,474,269 that was budgeted for was received, absorbed and spent.\n- The district appropriately allocated funds for capital development and complementary activities based on the program expenditure guidelines\n- All projects implemented under kwania DLG were eligible\n- All the four (4) projects were included in the five-year development work plan.\n- All Desk and field appraisals were done for all the projects.\n- All Seed Schools and Health Centres had been provided with water sources that were accessible by the local community.\n- All water projects were constructed on land for which the District had ownership or consent offer.\n- All expenditure was incurred on item code for which they were budgeted.\n- I reviewed project files and noted that only 1 out of 1 (100%) construction of Alido piped water solar system of the projects had evidence that their designs approved by the Ministry of Water and Environment\n- The District had formal consent for the land on which fifteen (15) water facilities were constructed hence reducing the risk of denial of service to the communities due to land wrangles.\n- Three (03) implemented projects had not been recorded in the asset register.\n- All UGIFT projects were allocated water sources\n- The district had water quality testing kits and carried out water quality testing.\n- All procurement records and delivery notes revealed that all 256 (100%) pipes bought for borehole works were stainless steel/u-PVC", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.1.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.1.2.1 Planning", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania 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:", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The proposed investments are derived from the approved LG Development Plan.\n- prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component),\n- provides an indicative list of capital investments and other development activities to be funded.\n- 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.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- LGs should have proof of land ownership or consent of land offer (e.g. land title, agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- LGs should maintain an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the management of fixed assets and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Three (03) implemented projects had not been recorded in the asset register as shown in Appendix 3", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "This affects the tracking of the existing District water investments worth and the functionality of water sources. \nThe Accounting Officer noted the shortcoming and pledged have the register updated with water infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}, [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that an up-to-date asset register covering details of water infrastructure is maintained.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraphs 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;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Training of water user committees as one of the eligible activities to be implemented.\n- All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.\n- All DLGs should have water quality testing kits.\n- DLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.\n- All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour.\n- All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the implementation of the Grant activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- A review of the annual water performance report revealed that 185 (13.9%) out of 1398 existing water facilities were not functioning as shown in the Appendix 4.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Only 88 (11.9%) of the existing water sources were tested contrary to the standard requirement of 20%, while 14 (100%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 15.7% of the existing water sources were not suitable for human consumption while all new water sources were suitable for human consumption. This is shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["**1**", "Existing projects", "739", "20%", "88", "11.9%", "8.1", "84.3"], ["**2**", "New projects", "14", "100%", "14", "100%", "0", "100"]], "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Category", "Number of water sources", "Percentage required to be tested (a)", "Number tested", "Percentage actually tested (b)", "Percentage untested ( a \u2013 b)", "Percentage of tested water sources suitable human consumption. for"], "type": "table"}}, {"content": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the inability to test more water sources as per the requirement was due to limited funding.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}, [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}]], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage with Ministry of Water and Environment (MoWE) and MoFPED for more funding to facilitate water quality testing as per the guidelines. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}]], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) Developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}]], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Subcounty", "1", "1"], ["2", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Subcounty", "1", "1"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "- The UGIFT activity implemented was within the approved workplan and budget.\n- All UGIFT funds were fully accounted for by the district and withholding tax deducted.\n- projects implemented on 23/11/2023 revealed that they were completed and currently utilized \nI commend the Accounting Officer on ensuring the monitoring and evaluation of the project", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.2.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "metadata": {"headings": [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.133,599,950 (40%) while replacement of small medical equipment and medical furniture and repair of medical equipment was not allocated as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}]], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Repair of medical equipment", "Minimum 20%", "0", "0", "20%", "Under allocation"], ["Replacement of small medical equipment and medical furniture.", "Maximum 20%", "0", "0", "20%", "Under allocation"], ["Upgrade and new construction including Geotechnical Investigation on the selected site Maintenance of buildings Completion structures Provision structures services auxiliary support of unfinished of for", "Maximum 60%", "100", "333,999,87 6", "40%", "Over Allocation"], ["**Total**", "", "**100**", "**318,017,3 93**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Main Expenditure Items", "Threshold as per the guidelines (A)", "Actual percentage (budget) (B)", "Approved budget (UGX)", "Variance (A-B)", "Audit remark"], "type": "table"}}, {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The PS/ST in a letter dated 04 th November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which two (2) UGIFT infrastructure projects worth UGX.302,000,000 were implemented. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}]], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Sub County", "151,000,000"], ["2", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Sub County", "151,000,000"], ["", "**Total**", "**302,000,000**"]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "UGIFT Project", "Contract Amount UGX"], "type": "table"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the anomaly was attributed to lack of adequate funds to process land title and foundation bodies who claim ownership of the land.", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}]], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to engage with the foundation bodies to harmonies the land ownership for Education Institutions with government and endeavour to mobilise resources to undertake land titling.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.2.3.3 Inspection of UGIFT activities", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I conducted physical inspections of two (2) UGIFT projects implemented at UGX.269,686,000 on 23 rd November 2023 to assess service delivery indicators. I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of a semi- detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Subcounty Contractor: Ailwar General Works Uganda Limited amount: 151,000,000 UGX. paid by inspection date: UGX. Contract Amount", "Construction was properly done however some installations and plumbing works in the kitchen area still yet to be finalized and equipment yet to be removed full utilization of the facility for **Response** The Accounting Officer explained that corrections were being handled since its within the defect\u2019s liability **Management**", "", "I advised the Accounting Officer to immediately engage the contractor to have the works rectified within the defect liability period and payment of retention should be halted."], [null, null, null, "No lightening conductor installed", null], [null, null, null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Project", "Inspection Remarks Pictorial Evidence", "None", "Recommendation"], "type": "table"}}, {"content": [["", "134,843,000", "period.", "", null, ""], [null, null, null, "**Work tools and equipment still stored in kitchen area**", null, null], [null, null, null, "\uf0b7", null, null], ["2", "Construction of a semi- detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Subcounty Roovaco U Ltd amount: 151,000,000 UGX. paid by inspection date: UGX.134,843,000 Contractor: Contract Amount", "Staff houses and latrine were dully completed however some works need to reworked or reconstructed to ensure more useful life of the facility Ramp constructed already peeling off is pit latrine with visible cracks on the wall and floor Accounting Officer explained that corrections were being handled since its within the liability period. defects Drainable The", "", "", "I advised the Accounting Officer to immediately engage the contractor to have the works rectified within the defect liability period and payment of retention should be halted."], [null, null, null, "", null, null], [null, null, null, "**Ramp installed is peeling off**", null, null], [null, null, null, "", null, null], [null, null, null, "", null, null], [null, null, null, "", null, null], [null, null, null, "Drainable pit latrine with visible crackson the wall and floor", null, null], [null, null, null, "\uf0b7", null, null]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "6.3 Education Development Grant", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], "page": 23, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The 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. 232,287,786 for the supply of 1192 seater desks to various primary schools. \nThe desks were all supplied to the selected 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: \n6.3.1 Positive observations \nI noted the following areas were management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}]], "page": 23, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The allocation of grant funding was done in accordance with the grant guidelines.\n- The district maintained an up-to-date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant.\n- The district incorporated education development grants project activities into the LG plans and budget.\n- The allocation of grant funding was done in accordance with the grant guidelines.\n- The district fully received all budgeted funds of UGX.232,787,786 and absorbed all the funds under education Development Grant.\n- All activities under the education development grant were eligible.\n- UGX.222,688,195 was spent on activities within the approved Education Development grant work plan.\n- Proper procurement records were maintained by the District\n- Contracts were signed with Particular condition of contract clause outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks.\n- The Activity had contract managers and were appointed from user groups or sector specialists.\n- The project was sufficiently supervised by their respective user committees.\n- All expenditures were supported with adequate supporting documentation such as invoices, receipts, delivery notes, Good received Notes.\n- All the seven Projects/programs reviewed had evidence of submission of monthly physical progress reports Projects and submitted monthly financial reports to the AO for onward submission to the MoES. as per guideline.\n- The activity was reviewed by the internal auditor to ensure that works satisfactorily executed.\n- The Projects/programs were monitored by the LG to ensure smooth implementation of the projects.\n- The Accounting Officer on ensuring that the activity was fully implemented \nand desks implemented were of quality, properly engraved and were being used by the learners.", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], "page": 23, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "metadata": {"headings": [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the district did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \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 uses the school\u2019s asset register, the school inspection and facility assessment reports for selection however, there was no evidence was availed and contrary to grant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}], [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}]], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that an up-to-date asset register covering details of education facilities and their condition to ensure informed prioritization as per the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4 Micro Scale Irrigation", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The GoU is implementing the micro scale irrigation programme in Kwania District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKwania District budgeted and received UGX.157,240,075(100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}, [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}]], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Capital Development (micro scale irrigation equipment)", "Installation of equipment irrigation", "0", "0"], ["2", "Complementary services", "Training of farmers", "", ""], [null, null, "Setting up demo farms", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "- District received UGX.157,240,075 out of UGX.157,240,075 budgeted (100%) fully funding of the program and fully absorbed the funds\n- The district correctly allocated funds based on the program expenditure guidelines.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- All expenditure vouchers revealed that the district spent a sum of UGX. 156,018,931 on eligible activities\n- The Accounting Officer appropriately allocated expenditure categories on various expenditure codes in compliance with the guidelines.\n- All procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.4.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where the district needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4.3 Planning and Budget Performance Planning", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania 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;", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).\n- The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.\n- The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools)", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the planning procedures for the micro irrigation grant and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4.4 Implementation of the Micro Irrigation program", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF.\n- The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems.\n- The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.\n- The supply and installation of equipment.\n- The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer.", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the implementation of the micro irrigation program and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Two irrigation demonstration sites were supplied irrigation equipment after the expected delivery date as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["Contractor", "Details", "Expected delivery and installation date", "Completion date", "Remarks"], ["Gum blessing Technical Services and Supplies Limited", "Supply demonstration materials for micro scale irrigation for production department", "01 st 2023 June", "30 th 2023 June", "Delayed supply and installation of equipment"]], "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "This fails the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that the anomaly was due to supplier challenges and promised to improve in the subsequent period.", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}]], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always engage the supplier to fast track delivery of equipment.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I inspected 2 demonstration irrigation projects with a total expenditure of UGX.46,500,0000 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 NOTED. The following was observed; \nSN Activity", "metadata": {"headings": [{"headings_0": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Details of findings (Time, Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, {"headings_1": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Functionality) \n1 Supply of irrigation \uf0b7 Inspection,23/11/2023 the \nI advised the Accounting equipment to Hard Suction at ayabu \nOfficer to engage the demonstration site demonstration site had broken \nsupplier to ensure that at Ayabi subcounty down so most of the machines \nthe broken parts are fixed and Abongomola were not working. \nduring the warranty demonstration site period. Management response \nContractor/S Gum The Accounting Officer noted the \nBlessing Technical shortcoming and promised that \nservices ltd \nthe broken parts would be \ncorrected \nContract \namount: \nIrrigation equipment \nUGX46,500,000 \nat ayabi subcounty \ninspected \non \nAmount paid by \n23/11/2023 \ninspection \ndate: \nUGX.46,500,000 \nThe equipment at Abongo Mala \ndemonstration site was installed \nand was fully operational", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, {"headings_1": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", ""], ["Irrigation equipment operational at the time of inspection on 27/11/2023", null]], "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, {"headings_1": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}], "page": 27, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "OTHER INFORMATION", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, {"headings_1": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}], "page": 27, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, {"headings_1": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, [{"headings_0": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, {"headings_1": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}]], "page": 27, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], "page": 27, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kwania District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 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.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], "page": 28, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "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. \nI 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. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}]], "page": 28, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of the Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The 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.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}]], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The 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\u2019s 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; \n7.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}], [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}]], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Funding of PDM Activities in the District", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoFPED released a sum of UGX.49,000,000,000 to finance 49 PDM SACCOs in Kwania DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.49,027,752 for the PDM Administrative costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- UGX.49,027,752 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.\n- UGX.49,000,000,0000 meant for the PDM SACCOs was released.\n- All SACCOs that were gazetted under MoFPED were financed. As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation.\n- PDM SACCO board committees were fully constituted and functional.\n- Enterprise groups were registered as community-based organisations. This ensures no loss of PRF due to; funding illegitimate, Enterprises.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Training of households and enterprise groups was carried out.\n- UGX. 1,000,000,000 was transferred to 10 SACCOs with evidence of submission of attestation form to the Secretariat.\n- The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets\n- All the 10 sampled SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.\n- All the 10 sampled SACCOs received PRF after signing of financing agreements with the Accounting Officer.\n- All parishes carried out wealth ranking within the district to be able to select the targeted beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "7.3 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.3.1 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the Kwania District approved work plan and budget for PDM activities and noted the following.", "metadata": {"headings": [{"headings_0": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 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. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the divisions and Municipal Council. \nFailure to incorporate specific PDM priorities from the wards through the divisions 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 that the priorities of wards were submitted to divisions, which were discussed in division budget conference and compilation was done and submitted to the planner for onward incorporation. However, on verification, these were not specific to the PDM as they were not ware of the form to use during planning periods \nfour quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}]], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- No funds were disbursed to any of the 49 SACCOs in the 1 st Quarter yet UGX. 25,000,000 was expected per quarter.\n- UGX.1,225,000,000 of the PRF funds was disbursed to 49 SACCOs in the 2 nd Quarter.\n- All the 49 SACCOs received a sum of UGX.3,675,000,000 instead of UGX,25,000,000 quarterly disbursements in the 4 th Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all 49 SACCOs received all the disbursement for the previous quarters in the 4 th quarter.", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED and was beyond their control", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}]], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fast track released revolving funds to the PDM SACCOs. \nFurthermore, I informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}]], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 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.", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that 49 PDM SACCOs had NOT disbursed any of the PRF Funds received UGX.4,900,000,000 out of the PRF received Details are in the Appendix 5", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Furthermore, I informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \n7.4", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}, [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}]], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The 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 nd version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below;", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}]], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO).", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1.", "HLG Core Implementation Teams", "\uf0b7 The district did not prepare quarterly performance reports \uf0b7 There was no continuous data collection at household and community levels.", "I advised the Accounting Officer to ensure HLG core implementation team prepares quarterly performance reports to track the progress of the PDM and make timely interventions if"]], "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["", "The Accounting Officer explained that the shortcoming will be addressed going forward.", "needed thereof.", null], ["2.", "Parish Development Committees (PDC)", "I reviewed the operations of the PDC in the 10 sampled PDM SACCOS, and noted the following; \uf0b7 Out of 10 PDCs, only 1 held all the 4 quarterly meetings. Parish priorities and action plans for the FY 2022/2023 were not prepared by 10 sampled PDCs. \uf0b7 The Accounting Officer explained and attributed it to inadequate funding which could not cater for all the activities of PDM.", "I advised the Accounting Officer to closely monitor the PDCs to ensure that they hold quarterly meetings prepare quarterly performance reports. regular and further advised the Accounting Officer to liaise with the relevant authorities on the funding challenges to ensure its addressed. I"], ["3.", "General Meetings by PDM SACCOs", "\uf0b7 10 sampled SACCOs held their first general meeting more than 1 month after their registration. Accounting acknowledged the Matter. The", "I advised the Accounting Officer to alwaye ensure adherence to the guidelines."], ["4.", "SACCO Committees Sub Committees and", "\uf0b7 10 SACCOs did not have functional Production, Business Development services, Finance and investment sub-Committees. Marketing, In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. Accounting Officer explained that the focus was on lending and what was emphasis was on field, and desk appraisal committee and loan committee, and others committees were yet to be formed. The", "I advised the Accounting Officer to ensure functionality of the SACCO committees sub committees. and advised Officer further the Accounting to mobilize and sensitize SACCO members on the relevance of setting up sub- committees. this I"]], "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.5", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2013 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.\n- The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift.", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Training of the ToTs and Core PDM Implementation Teams level at HLG", "\uf0b7 The training of trainers was carried out on 01/02/2021 after funds were released to PDM SACCOs on 28/06/2022. The Accounting Officer attributed the delay to improper scheduling of activities at the PDM level", "of advised informed I the Accounting Officer to always adhere to the guidelines for effective implementation PDM I the Accounting Officer the matter will also be addressed to the PDM secretariat."], ["2.", "Training of Local Experts", "to inappropriate oversight by failure to conduct specified trainings may lead the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the transformation aspirations. This may lead to low mobilization, acceptance by local community and inappropriate use of PRF by households and enterprise groups socio-economic \uf0b7 The training of local experts was carried out on 1/2/2023 after funds were released on 05/12/2022 The", "I the Accounting Officer to liaise with the PDM secretariat to ensure that the PDM processes are streamlined appropriately. advised"]], "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature of training", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.\n- A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.\n- The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.\n- A 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.", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The 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\n- The AO 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.", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Licensing of SACCOs Under Microfinance Institutions Lenders Act PDM the Money", "10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in **Appendix 5(b).** As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. Accounting Officer attributed to the lack of clear guidelines on the licensing of SACCOs The", "I advised the Accounting Officer to liaise with the PDM Secretariat for further support on this matter."], ["2.", "Update of Enterprise Household Registers SACCO and", "\uf0b7 10 sampled SACCOs did not have a PDM member registers/ updated PDM member registers contrary to the guidelines as shown in **Appendix 6.** to extending PRF Failure to update PDM member registers may result ineligible beneficiaries leading to failure to achieve pillar objectives. loans to The Accounting Officer explained that this was due to incomplete information provided by the SACCO leaders.", "I advised the Accounting Officer to ensure that the PDM SACCO leaders are sensitized on the importance of registers and ensuring that member registers are updated as required by the guidelines."]], "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature registration of", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.5.2 PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 th June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 35, "document_name": "Kwania 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.\n- Each 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.\n- No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.\n- All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).\n- Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).\n- For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "and Implementation of Prioritized/Flagship Projects Selection", "\uf0b7 1 parish did not select any flagship projects contrary to the guidelines. \uf0b7 10 parishes selected flagship projects that were inconsistent with the LG selected priority commodities. \uf0b7 81 out of 232 farmer enterprise/households implemented projects that are not from the priority commodity list. Details are in **Appendix 7.** Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. Accounting Officer explained that the flagship projects were not suitable with the climate, thus the farmers opted to change.. The", "I advised the Accounting Officer to liaise with the PDM Secretariat to ensure flexibility in selecting flagship projects."]], "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Activity", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.6", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Utilization of PRF at Household Level", "metadata": {"headings": [{"headings_0": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}, {"headings_1": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc.", "metadata": {"headings": [{"headings_0": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}, {"headings_1": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED to ensure timely release of funds. \nFurthermore, I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 5}}], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 5}}], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["", "**Tax Revenues**", "", "", ""], ["", "Local Services Tax", "86,000,000", "49,099,269", "36,900,731"], ["", "Land fees", "12,876,000", "9,730,000", "3,146,000"], ["", "Business Licenses", "75,000,000", "61,752,958", "13,247,042"], ["", "Other tax revenues", "12,124,000", "11,553,746", "570,254"], ["", "**Non-Tax Revenues**", "**186,000,000**", "**132,135,973**", "**53,864,027**"], ["", "Other Property income", "", "", "0"], ["", "Dividends", "", "", "0"], ["", "Rent", "", "", "0"], ["", "Other property income (disposal of assets)", "90,000,000", "36,522,829", "53,477,171"], ["", "Sale of goods and services", "", "", "0"], ["", "Administrative fees and licenses", "240,876,000", "67,005,040", "173,870,960"], ["", "Court fines and Penalties", "", "", "0"], ["", "Other fines and Penalties", "", "", "0"], ["", "Miscellaneous Revenue", "", "", "0"], ["", "**Total Revenue**", "516,876,000", "235,663,842", "281,212,158"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No", "Source", "Approved budget", "Actual Collections", "Variance"], "type": "table"}}, {"content": "Appendix 1(b) Local revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**Community Mobilization Mindset Change** **And**", "Community Based Services", "23", "212103", "Incapacity benefits (Employees)", "700,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "200,000"], [null, null, null, "223005", "Payment of electricity expenses", "500,000"], [null, null, null, "312212", "Light Vehicles - Acquisition", "10,000,000"], ["**Development** **Implementation** **Plan**", "Administration", "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, null, "221008", "Information and Communication Technology Supplies.", "3,000,000"], [null, null, null, "222001", "Information and Communication Technology Services.", "500,000"], [null, null, null, "227004", "Fuel, Lubricants and Oils", "1,000,000"], [null, null, "23", "221008", "Information and Communication Technology Supplies.", "1,500,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "500,000"], [null, null, null, "221012", "Small Office Equipment", "500,000"], [null, null, null, "227001", "Travel inland", "1,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["programme name", "department name", "BUDGET OUTPUT", "Account Code", "account name", "AMOUNT"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "61", "221010", "Special Meals and Drinks", "500,000"], ["221011", null, "Printing, Stationery, Photocopying and Binding", "500,000", null], ["221012", null, "Small Office Equipment", "500,000", null], ["222001", null, "Information and Communication Technology Services.", "500,000", null], ["228003", null, "Maintenance - Machinery & Equipment Other than Transport Equipment", "1,000,000", null], ["560019", "221008", "Information and Communication Technology Supplies.", "1,000,000", null], [null, "221012", "Small Office Equipment", "500,000", null], [null, "222001", "Information and Communication Technology Services.", "500,000", null], [null, "227001", "Travel inland", "-", null], ["Finance", "4", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, "221002", "Workshops, Meetings and Seminars", "800,000"], [null, null, "221008", "Information and Communication Technology Supplies.", "1,600,000"], [null, "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, "221002", "Workshops, Meetings and Seminars", "433,200"], [null, "27", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "300,000"], [null, "61", "227001", "Travel inland", "90,000"], [null, null, "228004", "Maintenance - Other Fixed Assets", "800,000"], [null, "560019", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "200,000"], [null, null, "221002", "Workshops, Meetings and Seminars", "628,896"], [null, null, "221011", "Printing, Stationery, Photocopying and Binding", "1,300,000"], [null, null, "227001", "Travel inland", "2,000,000"], [null, null, "227004", "Fuel, Lubricants and Oils", "400,000"], ["Internal Audit", "23", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "500,000"], [null, null, "227004", "Fuel, Lubricants and Oils", "200,000"], [null, "61", "221011", "Printing, Stationery, Photocopying and Binding", "1,600,000"], [null, null, "222001", "Information and Communication Technology Services.", "100,000"], [null, "560070", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, "221011", "Printing, Stationery, Photocopying and Binding", "1,000,000"], [null, null, "222001", "Information and Communication Technology Services.", "600,000"], [null, null, "227001", "Travel inland", "500,000"], [null, null, "227004", "Fuel, Lubricants and Oils", "600,000"], [null, null, "228002", "Maintenance - Transport Equipment", "1,000,000"], ["Planning", "4", "221012", "Small Office Equipment", "-"], [null, null, "228002", "Maintenance - Transport Equipment", "4,502,000"], [null, null, "312212", "Light Vehicles - Acquisition", "10,000,000"], [null, "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "1,240,000"], [null, null, "212103", "Incapacity benefits (Employees)", "500,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 39, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 39, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "221002", "Workshops, Meetings and Seminars", "1,768,000", null, null], ["221003", "Staff Training", "800,000", null, null, null], ["221011", "Printing, Stationery, Photocopying and Binding", "600,000", null, null, null], ["223005", "Payment of electricity expenses", "240,000", null, null, null], ["223006", "Water", "138,000", null, null, null], ["227001", "Travel inland", "610,000", null, null, null], ["227004", "Fuel, Lubricants and Oils", "164,000", null, null, null], ["23", "221003", "Staff Training", "1,300,000", null, null], ["", "221011", "Printing, Stationery, Photocopying and Binding", "600,000", null, null], ["", "", "", "221011", "Printing, Stationery, Photocopying and Binding", "500,000"], [null, null, "", "221008", "Information and Communication Technology Supplies.", "500,000"], [null, null, null, "221012", "Small Office Equipment", "525,000"], [null, null, "14", "221012", "Small Office Equipment", "500,000"], [null, null, null, "227004", "Fuel, Lubricants and Oils", "500,000"], [null, null, null, "228003", "Maintenance - Machinery & Equipment Other than Transport Equipment", "1,000,000"], [null, null, null, "263402", "Transfer to Other Government Units", "168,256,000"], [null, "Finance", "3", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "800,000"], [null, null, null, "221012", "Small Office Equipment", "2,000,000"], [null, "Planning", "14", "263402", "Transfer to Other Government Units", "5,000,000"], [null, "Statutory bodies", "5", "221009", "Welfare and Entertainment", "999,594"], [null, null, null, "222001", "Information and Communication Technology Services.", "100,000"], [null, null, null, "227001", "Travel inland", "600,000"], [null, null, null, "227004", "Fuel, Lubricants and Oils", "1,000,000"], [null, null, "7", "221011", "Printing, Stationery, Photocopying and Binding", "200,000"], [null, null, "12", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, null, "221009", "Welfare and Entertainment", "800,000"], [null, null, null, "221012", "Small Office Equipment", "300,000"], [null, null, "14", "211107", "Boards, Committees and Council Allowances", "1,800,000"], [null, null, null, "221007", "Books, Periodicals & Newspapers", "250,000"], [null, null, null, "221009", "Welfare and Entertainment", "2,640,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "2,940,000"], [null, null, null, "224004", "Beddings, Clothing, Footwear and related Services", "3,000,000"], [null, null, null, "227001", "Travel inland", "2,500,000"], [null, null, null, "228003", "Maintenance - Machinery & Equipment Other than Transport Equipment", "500,000"], [null, null, "23", "221009", "Welfare and Entertainment", "300,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "300,000"], [null, null, null, "221012", "Small Office Equipment", "300,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 40, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 40, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "223005", "Payment of electricity expenses", "300,000", null, null], ["223006", "Water", "200,000", null, null, null], ["227001", "Travel inland", "2,673,783", null, null, null], ["**Human** **Development** **Capital**", "Community Based Services", "23", "228002", "Maintenance - Transport Equipment", "500,000"], [null, null, "76", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "960,000"], [null, null, "320146", "221009", "Welfare and Entertainment", "160,000"], [null, null, null, "224001", "Medical Supplies and Services", "1,400,000"], [null, "Education", "320016", "221007", "Books, Periodicals & Newspapers", "2,000,000"], [null, "Health", "320066", "227001", "Travel inland", "-"], ["**Integrated Transport** **Infrastructure** And Services**", "Roads Engineering and", "260003", "221003", "Staff Training", "2,000,000"], [null, null, null, "223005", "Payment of electricity expenses", "350,000"], [null, null, null, "223006", "Water", "500,000"], ["**Natural Resources, Environment, Climate Change, Land And Water**", "Natural Resources", "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "2,000,000"], [null, null, null, "221009", "Welfare and Entertainment", "800,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "1,100,000"], [null, null, null, "221012", "Small Office Equipment", "900,000"], [null, null, null, "223005", "Payment of electricity expenses", "400,000"], ["", "Water", "6", "227001", "Travel inland", "1,000,000"], ["**Public** **Transformation** **Sector**", "Administration", "390012", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "2,000,000"], [null, null, null, "221010", "Special Meals and Drinks", "500,000"], [null, null, null, "221012", "Small Office Equipment", "700,000"], [null, null, null, "222001", "Information and Communication Technology Services.", "500,000"], [null, null, "390017", "212102", "Medical expenses (Employees)", "1,000,000"], [null, null, null, "212103", "Incapacity benefits (Employees)", "1,000,000"], [null, null, null, "221007", "Books, Periodicals & Newspapers", "500,000"], [null, null, null, "221009", "Welfare and Entertainment", "1,000,000"], [null, null, null, "221010", "Special Meals and Drinks", "500,000"], [null, null, null, "221017", "Membership dues and Subscription fees.", "1,000,000"], [null, null, null, "221020", "Litigation and related expenses", "3,500,000"], [null, null, null, "222001", "Information and Communication Technology Services.", "500,000"], [null, null, null, "223004", "Guard and Security services", "2,000,000"], [null, null, null, "223005", "Payment of electricity expenses", "750,000"], [null, null, null, "223006", "Water", "600,000"], [null, null, null, "227001", "Travel inland", "685,000"], [null, null, null, "228003", "Maintenance - Machinery & Equipment Other than Transport Equipment", "1,000,000"], ["**Sustainable Urbanisation Housing** **And**", "Natural Resources", "280006", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "800,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 41, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "221002", "Workshops, Meetings and Seminars", "1,768,000", "None", "None"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 41, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**Tourism Development**", "Trade, Industry and Local Development", "120014", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "270,000"], [null, null, null, "227001", "Travel inland", "3,270,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "221002", "Workshops, Meetings and Seminars", "1,768,000", "None", "None"], "type": "table"}}, {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "Human development Capital", "320003", "Assets Facilities Management and", "232,287,786", "Monitoring and Supervision of capital work", "Not indicated", "Not indicated"], ["**2**", "Human development Capital", "320165", "Primary health services care", "4,386,626,638", "Monitoring and Supervision at Aduku HCIV and Nambieso HC III", "Not indicated", "Not indicated"], [null, null, null, null, null, "Stationery for Microplanning meeting on polio campaign", "Not indicated", "Not indicated"], [null, null, null, null, null, "Information and Communication Technology Services-Airtime for officers", "Not indicated", "Not indicated"], ["**3**", "PUBLIC TRANSFORMATION SECTOR", "390017", "Public Service Performance management", "885,197,570", "Medical expenses (Employees)", "Not indicated", "Not indicated"], [null, null, null, null, null, "Incapacity benefits (Employees) processed", "Not indicated", "Not indicated"], [null, null, null, null, null, "Small Office Equipment procured", "Not indicated", "Not indicated"], [null, null, null, null, null, "payment for Electricity expenses", "Not indicated", "Not indicated"], [null, null, null, null, null, "payment for Water expenses", "Not indicated", "Not indicated"], ["**4**", "AGRO- INDUSTRIALIZATION", "10017", "Machinery acquisition and maintenance", "156,018,931", "ICT - Mobile Internet", "Not indicated", "Not indicated"], [null, null, null, null, null, "Printing, Stationery, Photocopying and Binding", "Not indicated", "Not indicated"], [null, null, null, null, null, "PURCHASE OF PROTECTIVE GEARS", "Not indicated", "Not indicated"], ["**5**", "HUMAN DEVELOPMENT CAPITAL", "10008", "Capacity Strengthening", "10,900,000", "Capacity building of staffs especially the induction of newly recruited staffs conducted", "Not indicated", "Not indicated"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No.", "Programme", "Budget Output Code", "Budget Output", "Out-put budget", "Activities", "Audit comment on indicators", "Audit comment on targets"], "type": "table"}}, {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "page": 42, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget Total Total Number Out- No of fully", "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "put activi implem \n39", "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}, [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "**expend iture**", "**ties** in the out- put**", "**ented activitie s**", null, null, null, null], ["**Out-put**", "", null, null, "**out-**", "**s**", null, null], ["", "**UGX \u2018000\u201d**", null, null, "**put**", "", null, null], ["**1**", "Human Capital Development", "01- Education,Sport s and skills", "schools and 1205010101-Basic Requirements and Minimum standards met by training institutions", "320003-Assets Management and Facilities", "222,688", "1", "1"], ["**2**", "Governance And Security", "01- Institutional Coordination", "16060510-Records 16060502-Administrative enhanced management support services", "000014-Administrative Support Services and", "530,074", "3", "3"], ["**3**", "Integrated Transport Infrastructur e Services And", "Services 03-Transport Infrastructure and Development, 04-Transport Asset Management", "09030601-Transport infrastructure rehabilitated and maintained.", "260010-Road Rehabilitation", "298,845", "3", "3"], ["**4**", "Development Plan Implementati on", "02-Resource Mobilization and Budgeting", "18010303-Resource mobilization and Budget execution framework developed and amended legal", "560019-Data Management and Dissemination", "17,312", "4", "4"], ["**5**", "Tourism Development", "Skills 03-Regulation and Development", "", "120015-Heritage Education and Awareness Conservation", "9,132", "1", "1"], ["**6**", "Integrated Transport Infrastructur e Services And", "01-Transport Regulation", "09060302-Regulations and updated laws developed/", "000039-Policies, Regulations and Standards", "147,018", "1", "1"], ["**7**", "Natural Resources, Environment, Climate Change, Land And", "03-Water Resources Management", "06010120-Water resources data (Quantity & Quality) assessed 06060302-Strategy for NDP III implementation coordination developed. collected and", "000006-Planning and Budgeting services", "813,239", "8", "8"]], "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 43, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No.", "Programme", "Budget Output Code", "Budget Output", "Out-put budget", "Activities", "Audit comment on indicators", "Audit comment on targets"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 43, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "Water", "", "", "", "", "", ""], ["**8**", "Agro- Industrializati on", "01-Institutional Strengthening and Coordination", "01060203-Enabled supervision operationalized agricultural system developed extension and", "010017-Machinery acquisition and maintenance", "156,019", "3", "3"], ["**9**", "Governance And Security", "01-Institutional Coordination", "16060502-Asset Management", "000003-Facilities Management", "292,166", "1", "1"], ["", "", "", "**TOTAL**", "", "**2,486,4 93**", "**25**", "**25**"]], "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No.", "Programme", "Budget Output Code", "Budget Output", "Out-put budget", "Activities", "Audit comment on indicators", "Audit comment on targets"], "type": "table"}}, {"content": "Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [[null, null, null, null, null, "**UGX \u2018000\u201d**", null, null, null, null], ["**1**", "01-AGRO- INDUSTRIALIZ ATION", "01-Institutional Strengthening and Coordination", "01041202-Farmers productivity technologies sensitised on enhancement", "010016- Farmer mobilisati on and sensitisati on", "29,028", "4", "3", "1", "0"], ["**2**", "HUMAN CAPITAL DEVELOPMEN T", "Population Health, Safety and Management", "to 1203010507-Human resources recruited fill vacant posts, 1203011407-Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases 1203010509-Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases", "320165- Primary health care services", "4,386,627", "14", "11", "3", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["N o.", "Program", "Sub-program", "PIAP-Outs", "Budget Out-put", "Total Out-put expendit ure", "Total No activit ies in the outpu t", "fully Number of impleme nted activities", "No of partially impleme nted activities", "No of activities that were not impleme nted"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "1203010512-Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases", "", "", "", "", "", "", null, null], ["**3**", "PUBLIC SECTOR TRANSFORMA TION", "Human Resource Management", "14040405-Programme /Performance Budgeting integrated the individual performance management framework into", "390017- Public Service Performa nce managem ent", "885,198", "4", "3", "1", "0"], ["**4**", "INTEGRATED TRANSPORT INFRASTRUCT URE SERVICES AND", "04-Transport Asset Management", "09040106-Community feeder maintained access roads to access & constructed & facilitate market", "260002- District Urban and Communi ty Access Road Maintena nce", "237,170", "3", "1", "2", "0"], ["", "", "", "", "", "**5,538,02 2**", "**25**", "**18**", "**7**", "**0**"]], "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["N o.", "Program", "Sub-program", "PIAP-Outs", "Budget Out-put", "Total Out-put expendit ure", "Total No activit ies in the outpu t", "fully Number of impleme nted activities", "No of partially impleme nted activities", "No of activities that were not impleme nted"], "type": "table"}}, {"content": "Appendix 2: Utilization of wage per department", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Administration", "951,574,885", "158,260,034", "1,109,834,919", "1,109,834,919", "833,811,201", "276,023,718"], ["Community Based Services", "148,765,000", "-", "148,765,000", "148,765,000", "119,799,471", "28,965,529"], ["Education", "10,337,346,927", "1,051,306,106", "11,388,653,033", "11,388,653,033", "9,216,334,372", "2,172,318,661"], ["Finance", "178,496,000", "-", "178,496,000", "178,496,000", "131,219,281", "47,276,719"], ["Health", "3,860,657,990", "300,600,000", "4,161,257,990", "4,161,257,990", "3,437,464,856", "723,793,134"], ["Internal Audit", "32,659,000", "-", "32,659,000", "32,659,000", "22,123,990", "10,535,010"], ["Natural Resources", "235,901,000", "-", "235,901,000", "235,901,000", "221,131,901", "14,769,099"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Department Name", "Approved Budget UGX.", "Supplementary UGX.", "Revised Budget UGX.", "Warrants UGX.", "Payments UGX.", "Unspent Balance UGX."], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Planning", "88,000,000", "-", "88,000,000", "88,000,000", "34,406,018", "53,593,982"], ["Production and Marketing", "479,399,538", "373,800,462", "853,200,000", "853,200,000", "552,535,691", "300,664,309"], ["Roads and Engineering", "216,501,000", "-", "216,501,000", "216,501,000", "83,440,711", "133,060,289"], ["Statutory bodies", "444,668,000", "-", "444,668,000", "444,668,000", "145,042,946", "299,625,054"], ["Trade, Local Development Industry and", "56,052,484", "-", "56,052,484", "56,052,483", "36,413,879", "19,638,604"], ["Water", "76,000,000", "-", "76,000,000", "76,000,000", "44,476,762", "31,523,238"], ["**Grand Total**", "**17,106,021,824**", "**1,883,966,602**", "**18,989,988,426**", "**18,989,988,425**", "**14,878,201,079**", "**4,111,787,346**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Department Name", "Approved Budget UGX.", "Supplementary UGX.", "Revised Budget UGX.", "Warrants UGX.", "Payments UGX.", "Unspent Balance UGX."], "type": "table"}}, {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "Construction Of a Two Stance Drianable Latrine at Onywalonote", "23,639,862", "21,357,036", "NO"], ["**2**", "Siting,Drilling And Installation Of 13 Boreholes", "286,000,000", "253,632,649", "NO"], ["**3**", "Rehabilitation Of 10 Deep Wells in Kwania", "69,500,000", "65,819,237", "NO"], ["**4**", "Construction Of a Piped Water System", "246,765,651", "230,014,650", "NO"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["S N", "Water Projects/ Facilities", "Budgeted Amount", "Expenditure", "Has it been recorded in the asset register?"], "type": "table"}}, {"content": [["**1**", "Point water sources,piped water supply systems, rain water harvesting,water for production", "Abongomola sc", "156", "44", "112"], ["**2**", null, "Aduku", "123", "28", "95"], ["**3**", null, "Aduku TC", "31", "7", "24"], ["**4**", null, "Chawente", "134", "42", "92"], ["**5**", null, "Inomo", "135", "33", "102"], ["**6**", null, "Nambieso", "160", "41", "119"], ["", "**TOTAL**", "", "**739**", "**195**", "**544**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Type of water facility", "Sub County", "No of water sources", "status of non-functional water sources", "Status of functional water sources"], "type": "table"}}, {"content": "Appendix 5: Delayed/failure disbursement of Parish Revolving Fund (PRF", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Delayed/failure disbursement of Parish Revolving Fund (PRF", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendix 5: Delayed/failure disbursement of Parish Revolving Fund (PRF", "page": 46, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Name", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(2021/2022 & 2022/2023) (Loans) \ndisbursed \n43", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}, [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "", "**(A)**", "**(B)**", "**(C)** =** **(B/A)**", ""], ["**1** Kwania DLG", "AKALI", "AGWA AKALI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**2** Kwania DLG", "AYABI", "OWINY AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**3** Kwania DLG", "NAMBIESO", "AORINGA NAMBIESO PDM SACO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**4** Kwania DLG", "NAMBIESO", "OJOKDOT PDM SACCO NAMBIESO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**5** Kwania DLG", "INOMO", "BANYA SACCO INOMO PDM", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**6** Kwania DLG", "ADUKU", "ONGOCENG ADUKU TC PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**7** Kwania DLG", "ABONGOMOLA", "ACUNGI ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**8** Kwania DLG", "ADUKU", "APIRE ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**9** Kwania DLG", "ADUKU", "TEDUKA WARD ADUKU PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed", null], ["**10**", "Kwania DLG", "ADUKU", "IKWERA WARD ADUKU PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**11**", "Kwania DLG", "ATONGTIDI", "ACENLWORO ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**12**", "Kwania DLG", "ATONGTIDI", "AGOLOWELO ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**13**", "Kwania DLG", "ATONGTIDI", "ATONGTIDI ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**14**", "Kwania DLG", "ATONGTIDI", "GOI ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**15**", "Kwania DLG", "ATONGTIDI", "IWAL ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**16**", "Kwania DLG", "ATONGTIDI", "WIGWENG ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**17**", "Kwania", "AYABI", "ABULI AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed"]], "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 47, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 47, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "DLG", "", "", "", "", "", "by 2022/2023"], ["**18**", "Kwania DLG", "AYABI", "ACULAWIC AYABI PDM SACCOO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**19**", "Kwania DLG", "AYABI", "BUNG AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**20**", "Kwania DLG", "AYABI", "OGWIL AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**21**", "Kwania DLG", "AYABI", "CENTRAL WARD AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**22**", "Kwania DLG", "AYABI", "PANUATAR AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**23**", "Kwania DLG", "CHAWENTE", "ABAPIRI CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**24**", "KwaniaDLG", "CHAWENTE", "ADOGRAO CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**25**", "Kwania DLG", "CHAWENTE", "AJAR CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**26**", "Kwania DLG", "CHAWENTE", "ALIDO CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**27**", "Kwania DLG", "CHAWENTE", "APOLIKA PDM SACCO CHAWENTE", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**28**", "Kwania DLG", "CHAWENTE", "ATULE CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**29**", "Kwania DLG", "NAMBIESO", "ACABA NAMBIESO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**30**", "Kwania DLG", "NAMBIESO", "ACWAO NAMBIESO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**31**", "Kwania DLG", "NAMBIESO", "ANWANGI PDM SACCO NAMBIESO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**32**", "Kwania DLG", "NAMBIESO", "ETEKIBER PDM SACCO NAMBIESO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**33**", "DLG Kwania", "ABONGOMOLA", "ABANY ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**34**", "DLG Kwania", "ABONGOMOLA", "AMORIGOGA ABONGOMOLA PDM", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"]], "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 48, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "", "", "", "(A)", "(B)", "(C) = (B/A)", ""], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 48, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "SACCO", "", "", "", "", null, null], ["**35**", "Kwania DLG", "ABONGOMOLA", "OGWOK ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**36**", "Kwania DLG", "ABONGOMOLA", "TEIORO ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**37**", "Kwania DLG", "ADUKU", "ABOKO ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**38**", "Kwania DLG", "ADUKU", "ADYEDA ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**39**", "Kwania DLG", "ADUKU", "ALIRA ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**40**", "Kwania DLG", "AKALI", "ABWONG AKALI SACCO PDM", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**41**", "Kwania DLG", "AKALI", "ADEROLONGO PDM SACCO AKALI", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**42**", "Kwania DLG", "AKALI", "AKALI SACCO AKALI PDM", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**43**", "Kwania DLG", "AKALI", "ALEL AKALI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**44**", "Kwania DLG", "INOMO", "AGWICIRI INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**45**", "Kwania DLG", "INOMO", "AJOK INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**46**", "Kwania DLG", "INOMO", "ALUKA INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**47**", "Kwania DLG", "INOMO", "EASTERN WARD INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**48**", "Kwania DLG", "INOMO", "WESTERN WARD INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**49**", "Kwania DLG", "AYABI", "AYABI WARD AYABI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"]], "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "", "", "", "(A)", "(B)", "(C) = (B/A)", ""], "type": "table"}}, {"content": "Appendix 5(b):Transfer of PRF to un-licensed SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5(b):Transfer of PRF to un-licensed SACCOs", "page": 49, "level": 2}}, {"headings_1": {"content": "Name", "page": 46, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "metadata": {"headings": [{"headings_0": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix 5(b):Transfer of PRF to un-licensed SACCOs", "page": 49, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Institutions money lenders act 2016? (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}, {"headings_1": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}, {"headings_1": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1**", "Kwania DLG", "Agwa", "AGWA AKALI PDM SACCO", "NO"], ["**2**", "Kwania DLG", "Owiny", "OWINY AYABI PDM SACCO", "NO"], ["**3**", "Kwania DLG", "Aoringa", "AORINGA NAMBIESO PDM SACO", "NO"], ["**4**", "Kwania DLG", "Ojok dot", "OJOKDOT NAMBIESO PDM SACCO", "NO"], ["**5**", "Kwania DLG", "Banya", "BANYA INOMO PDM SACCO", "NO"], ["**6**", "Kwania DLG", "Ongoceng", "ONGOCENG ADUKU TC PDM SACCO", "NO"], ["**7**", "Kwania DLG", "Acungi", "ACUNGI ABONGOMOLA PDM SACCO", "NO"], ["**8**", "Kwania DLG", "Apire", "APIRE ADUKU PDM SACCO", "NO"], ["**9**", "Kwania DLG", "Teduka ward", "TEDUKA WARD ADUKU PDM SACCO", "NO"], ["**10**", "Kwania DLG", "Ikwera ward", "IKWERA WARD ADUKU PDM SACCO", "**NO**"]], "metadata": {"headings": [{"headings_0": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}, {"headings_1": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "page": 50, "level": 2}}, {"headings_1": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "Kwania DLG", "Agwa", "AGWA AKALI PDM SACCO", "17", "NO"], ["**2**", "Kwania DLG", "Owiny", "OWINY AYABI PDM SACCO", "18", "NO"], ["**3**", "Kwania DLG", "Aoringa", "AORINGA NAMBIESO PDM SACO", "22", "NO"], ["**4**", "Kwania DLG", "Ojok dot", "OJOKDOT NAMBIESO PDM SACCO", "17", "NO"], ["**5**", "Kwania DLG", "Banya", "BANYA INOMO PDM SACCO", "39", "NO"], ["**6**", "Kwania DLG", "Ongoceng", "ONGOCENG ADUKU TC PDM SACCO", "20", "NO"], ["**7**", "Kwania DLG", "Acungi", "ACUNGI ABONGOMOLA PDM SACCO", "21", "NO"], ["**8**", "Kwania DLG", "Apire", "APIRE ADUKU PDM SACCO", "19", "NO"], ["**9**", "Kwania DLG", "Teduka ward", "TEDUKA WARD ADUKU PDM SACCO", "45", "NO"], ["**10**", "Kwania DLG", "Ikwera ward", "IKWERA WARD ADUKU PDM SACCO", "16", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "page": 50, "level": 2}}, {"headings_1": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Vote Name", "Parish Name", "Name of SACCO", "Number of PDM enterprises", "Does SACCO maintain updated enterprise and House hold registers"], "type": "table"}}, {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "page": 50, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "commodities ises are enterprises selected by the are \nfarming are from \n47", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}, [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "**LG?**", "**implem enting flagshi p project s**", "", "**enterprises**", "**the priority commodity list**", null, null, null, null], ["**11**", "Kwania DLG", "Agwa", "AGWA AKALI PDM SACCO", "Dairy rearing farming, Goat", "Not all are consistent with priority commodities", "0", "17", "17", "0"], ["**22**", "Kwania DLG", "Owiny", "OWINY AYABI PDM SACCO", "farming, Goat soya beans, Dairy rearing, piggery", "Not all are consistent with priority commodities", "6", "18", "18", "6"], ["**33**", "Kwania DLG", "Aoringa", "AORINGA NAMBIESO PDM SACO", "fishing, Dairy farming, Goat rearing", "Not all are consistent with priority commodities", "2", "22", "22", "2"], ["**44**", "DLG Kwania", "Ojok dot", "OJOKDOT NAMBIESO PDM SACCO", "farming, rearing, soya fishing, Goat Dairy beans", "Not all are consistent with priority commodities", "1", "17", "17", "1"], ["**55**", "DLG Kwania", "Banya", "BANYA INOMO PDM SACCO", "jack apiary farming, piggery, cassava, fruit, poultry, fishing", "Not all are consistent with priority commodities", "11", "39", "39", "11"], ["**66**", "DLG Kwania", "Ongoceng", "ADUKU TC PDM SACCO ONGOCENG", "piggery, poultry, Goat rearing, cassava growing, dairy farming", "Not all are consistent with priority commodities", "4", "20", "20", "4"], ["**77**", "DLG Kwania", "Acungi", "ACUNGI ABONGOMOLA PDM SACCO", "Piggery, poultry, soya, maize growing bean growing, Goat rearing, cassava growing", "Not all are consistent with priority commodities", "6", "21", "21", "6"], ["**78**", "DLG Kwania", "Apire", "APIRE ADUKU PDM SACCO", "piggery, Goat rearing", "Not all are consistent with priority commodities", "1", "19", "19", "18"], ["**99**", "Kwania DLG", "Teduka ward", "TEDUKA WARD ADUKU PDM SACCO", "piggery, poultry, beef, Goat keeping, dairy keeping, fishing, produce dealers", "Not all are consistent with priority commodities", "22", "45", "43", "22"], ["**10**", "Kwania", "Ikwera", "IKWERA", "piggery, poultry, beef,", "Not all are consistent", "11", "16", "16", "11"]], "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}], "page": 51, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}], "page": 51, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents", "Page", "List of Acronyms - iii", "OPINION - 1", "BASIS FOR OPINION - 1", "KEY AUDIT MATTERS - 1", " 1.0 Implementation of the Approved Budget - 1", " 2.0 Management of the Government Salary Payroll - 9", "EMPHASIS OF MATTER - 12", " 3.0 Change in Accounting Treatment for Non-current Assets - 12", " 4.0 Receivables - 12", " 5.0 Payables - 12", "OTHER MATTER - 13", " 6.0 Implementation of Key Government Grants/Programmes - 13", " 6.1 District Rural Water Supply and Sanitation Conditional Grant - 13", " 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 16", " 6.3 Education Development Grant - 20", " 6.4 Micro Scale Irrigation - 21", "OTHER INFORMATION - 24", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 24", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 24", "OTHER REPORTING RESPONSIBILITIES - 25", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 25", " 7.0 Implementation of the Parish Development Model - 26", "Appendices - 35"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Kween District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kween District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..524ff5acc63516385f0f76d8acadd042cc5a9b40 --- /dev/null +++ b/reports/chunks/Kween District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KWEEN DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oO RIGINAy", "metadata": {"headings": [{"headings_0": {"content": "oO RIGINAy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTpenneeeeeeeeeemeennseneeensetsesnessetnnsentsneeetssneestesnessssneesstessnssestsennnssssesnssssensstan sapuoddy IT TAGOW LNAWdOT3A3Q HSIAVd 3HL JO NOLLVINANFIdWI OY ugs NOLLVISISI] HLIM 3ONVIIdWOD 40 LIANV IHL NO LNOd3N Ogeeeeneeneetnennsseetnneesensenesensneeessrsenseteo SILLTITAISNOISIN ONLLNOIIN YIHLO GCs SLNAWALVLS WWIONVNIS SO LIGNV AHL YOS ALTIIEISNOdSAY S,YOLIGNV 6c SLNAWALVLS TWIDNVNIS SHL YOs ALTIIGISNOdS3Y S,LNAWSDVNVW QZ treet tetteesnaeessnsaceesssnaneeceesssnasecnstsninessssacnsninneessasisesetsunsecsanesenessaninssnegsantases NOLLVIWSOANI YIHLO LEneeeenereeeensereeeeeneeensneeteeeesensereesenesereeenesseetenttt NOLLVOINMI IIVIS OWIN Pb yaneeeenensetesensssseeenesstesneesereensssenssstennenn LNVND INIWdOIIAIG NOLLVONAI Er gEeeeneennseeeensseteeesseteenseneseesseenenesseesnssetesnessssnnsseseenessstsnsenssstsnnnnt WVNDONd (14IDN) SYJASNVUL TWOSI4 WLINSJWNYSAODYALNI VONVON SO NOLLVINAWAIdWI \nZr Jpreesneneeeeenetnensensensesseeseennssereneesseeenssteensesstennnesseennesstennsenteesenssseseneessresnnesse (99Ssma) \nLNVYSD TWNOILIGNOD NOLLVLINVS GNV AlddNS YsLVM 1vaNna LDTALSIQO \nTr LT (SYIUV SNIOI) SIWNWVADOAI/SLNVWAD LNIWNAIAOD AM JO NOLLVINIWFIdWNI \n0'% On SILLY Nano On SONNd GIN ONY dA GRIIAODRUNN \nOE On SALLY 30 SIgyHaWs \nEn", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acronyms - -", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ASIONYM \\|Meaning ae Fa IT men a istrict Local Government \nnn \nra \nDLG \nGovernment of Uganda \nHCMS Human Capital Management System \nInformation and Communication Technology International Organization of Supreme Audit Institutions Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": International", "metadata": {"headings": [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Standards of Supreme Audit Institutions \nLocal Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007 Local Government Public Procurement and Disposal Authority Lower Local Governments \nLocal Revenue \nMinistries, Departments and Agencies \nMinistry of Education \nMinistry of Finance, Planning and Economic Development Ministry of Gender, Labour and Social Development Ministry of Local Government \nNational Audit Act \nNon-Tax Revenue \nOffice of the Auditor General \nProgram Budgeting System \nPayroll Consults Africa \nPayroll Deduction Management System Procurement & Disposal Unit \nPublic Finance Management Act \nPublic Finance Management Regulations \nPublic Procurement & Disposal of Public Assets PPDA \nPermanent Secretary / Secretary to Treasury Treasury Single Account \nTreasury Sub Single Account \nUganda Banker's Association \nFINANCIAL - REPORT OF THE AUDITOR-GENERAL ON THE \nSTATEMENTS OF KWEEN DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Kween 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 Kween 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": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}, [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kween 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. \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 Kween 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, Kween District had a budget of UGX.30,930,229,590 out of which UGX.30,419,219,471 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}, [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": ": International", "page": 3, "level": 5}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table below showing the percentage of the budget supported by warrants Budget Warrants % age of UGX (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": ": International", "page": 3, "level": 5}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "B/A", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent (Wage \nRecurrent (Non-wage \n[3 Development 6,837,924,176 6,837,424,176 100% 30,930,229,590 30,419,219,471 \nOut of the total warrants of UGX.30,419,219,471, I reviewed expenditure on activities/outputs worth UGX.24,889,116,349 (83%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "B/A", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing expenditure on activities/outputs sampled for review; \nDetails Actual Cumulative Cumulati expenditure Actual ve Yage (UGX) expenditure out of total warrants \nTheme area - PDM 101,057,202 \nexpenditure audited \nFocus area - Education 255,505,233 \ngrant - Formerly SFG \nFocus area - Microscale 294,825,140 19,958,480, 180 irrigation projects \nOut-of the entity budget of UGX.30,930,229,590- in the financial year 2022/2023, 56% was spent on employee costs. I issued a separate and detailed special audit report on salary payroll management and a summary of my findings is indicated in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget erformance review. \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the entity was supposed to Officer should ensure collect Local revenue to the tune of UGX.268,911,000 however; by that all revenues the end of the year only UGX.267,576,370 had been collected collected above the representing 99.5% performance as shown in the table below and initial budgeted are detailed in the table below; \napproved to avoid Source Approved Actual Variance over budgeting. budget \nCollections \n\\| \n145,482,000 147,923,240 2,441,240 \nNon-Tax 123,428,000 119,653,130 3,774,870 \\| \nRevenues \na Total Revenue 268,911,000 267,576,370 1,334,630 \\| \nThe DLG collected revenue from LST and land fees as planned, \nwhich is commendable; however, this may be an indication that \nthe local revenue targets set were low compared to the entity\u2019s \nrevenue potential. \nRefer to Appendix \nSs Source Approved Actual Variance Reasons for \nN budget Collections under /over \ncollection \nTax", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nu", "metadata": {"headings": [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pe \nes \n1 Local 66,624,000 85,047,500 18,423,500 New staff service \nrecruited Tax \nand \nincrement in salaries for scientists. \n2 Land 12,540,000 18,605,000 6,065,00 Increases fees \nland sales in Chepsukuna Town \nCouncil \n3 Business 30,318,000 29,916,200 401,800 Some \nObservation \nRecommendation- not realized \nMiscellan 64,878,330 62,429,000 2,878,330 Other \neous \nexpected \nRevenue \nsources \nwere not \nrealized \nTotal 267,576, 370 268,911,000 1,334,630 \nRevenu \ne \nI noted that overall, the DLG collected local revenue which was \nabove the budgeted amount \n+ \n\\| 1.2 Performance of GOU warrants \nKween DLG had an approved budget of UGX. 30,030,229,147 from The", "metadata": {"headings": [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "nu", "page": 6, "level": 2}}], "page": 7, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the various programmes out of which UGX. 29,872,292,112 was Officer should liaise warranted resulting in a shortfall of UGX. 157,937,035 with MoFPED, other representing 99% performance. \nagencies to ensure that all budgeted The performance of warrants from each of the programmes from \nfunds are realized. which the entity was allocated funds is shown in the table below; \nProgramme Approved Warrants Variance %a \\| Budget (UGX) (UGX) (UGX) ge Fun din Agro- \\| 2,749,996,733 ET 0 100 Industrializat", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "nu", "page": 6, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "nu", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bu", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 7, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ion \nDevelopment 536,288,146 \\| 535,888,145 400,001 100 Plan \nImplementati \non \n\\| \nGovernance 1,661,345,000 1,660,009,715 1,335,285 100 And Security \nHuman 19,919,478,097 19,915,231,697 4,246,4000 99 Capital \nDevelopment \nIntegrated 407,630,837 375,675,015 31,955,822 \u201d \\| Transport \nInfrastructur \ne \nAnd \nServices \nNatural 897,282,054 777,282,052 120,000,002 87 Resources, \nEnvironment, \nClimate \nChange, \nLand And \nWater", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}, [{"headings_0": {"content": "Bu", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}]], "page": 7, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-UOFEPUBLWWOISA", "metadata": {"headings": [{"headings_0": {"content": "-UOFEPUBLWWOISA", "page": 8, "level": 4}}, {"headings_1": {"content": "Bu", "page": 7, "level": 6}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue 3y\\} pawuswejdunun pue 0\\} peo \nJO 0\\} Jo", "metadata": {"headings": [{"headings_0": {"content": "-UOFEPUBLWWOISA", "page": 8, "level": 4}}, {"headings_1": {"content": "Bu", "page": 7, "level": 6}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aunyanseyur 10, JuawAed Buipea) \u201as\u0131eslle payuswaldwiun pasndoid pue", "metadata": {"headings": [{"headings_0": {"content": "aunyanseyur 10, JuawAed Buipea) \u201as\u0131eslle payuswaldwiun pasndoid pue", "page": 8, "level": 1}}, {"headings_1": {"content": "-UOFEPUBLWWOISA", "page": 8, "level": 4}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 pue yesH Aayes ul pue", "metadata": {"headings": [{"headings_0": {"content": "aunyanseyur 10, JuawAed Buipea) \u201as\u0131eslle payuswaldwiun pasndoid pue", "page": 8, "level": 1}}, {"headings_1": {"content": "-UOFEPUBLWWOISA", "page": 8, "level": 4}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ssod\u0131ng yedui AWARE yodsuel| sa\u0131la\u0131as sul ajenbapeul yodsue.y Juawd\u0131nba", "metadata": {"headings": [{"headings_0": {"content": "ssod\u0131ng yedui AWARE yodsuel| sa\u0131la\u0131as sul ajenbapeul yodsue.y Juawd\u0131nba", "page": 8, "level": 1}}, {"headings_1": {"content": "aunyanseyur 10, JuawAed Buipea) \u201as\u0131eslle payuswaldwiun pasndoid pue", "page": 8, "level": 1}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo juawdojsasq pe\\} JEUOANWSUT Bumuayybuans uonejnwnase", "metadata": {"headings": [{"headings_0": {"content": "ssod\u0131ng yedui AWARE yodsuel| sa\u0131la\u0131as sul ajenbapeul yodsue.y Juawd\u0131nba", "page": 8, "level": 1}}, {"headings_1": {"content": "aunyanseyur 10, JuawAed Buipea) \u201as\u0131eslle payuswaldwiun pasndoid pue", "page": 8, "level": 1}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uoresnp3 syods \u2018uonzadsul \u2019uoneindod pue au) yleay ajyenbapeuy sa\u0131ddns Japun Aajes SI1NOSIY vonezijlgon ueId \u2018Bunebpng buluueld", "metadata": {"headings": [{"headings_0": {"content": "uoresnp3 syods \u2018uonzadsul \u2019uoneindod pue au) yleay ajyenbapeuy sa\u0131ddns Japun Aajes SI1NOSIY vonezijlgon ueId \u2018Bunebpng buluueld", "page": 8, "level": 1}}, {"headings_1": {"content": "ssod\u0131ng yedui AWARE yodsuel| sa\u0131la\u0131as sul ajenbapeul yodsue.y Juawd\u0131nba", "page": 8, "level": 1}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Juawa\u00dfeuew \"JuawaBbeuep) Sjualwaindoid uoneanp3 sjuawyedap ujeaH uswa\u00dfeuey pue Juswdoljaaag", "metadata": {"headings": [{"headings_0": {"content": "Juawa\u00dfeuew \"JuawaBbeuep) Sjualwaindoid uoneanp3 sjuawyedap ujeaH uswa\u00dfeuey pue Juswdoljaaag", "page": 8, "level": 1}}, {"headings_1": {"content": "uoresnp3 syods \u2018uonzadsul \u2019uoneindod pue au) yleay ajyenbapeuy sa\u0131ddns Japun Aajes SI1NOSIY vonezijlgon ueId \u2018Bunebpng buluueld", "page": 8, "level": 1}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131Jopun uolsuad uolsuad \nsaIANDy Ayen\u0131ed/ (dapely) WI saplyaA (ape\u01319) \u201cA\u0131rsulydey\\| \"SIANYPN.AS SSIUEMOIIY LONEULIOJUI sjuawpedap Suawnedap quawasnsold pue pue JuaWUIEUSJUg SUOISSILULWO7) bulAdos0\\}0ud \nJou payuawajdun pYodsues, yuawd\u0131nba uonis\u0131nbay peoy NewIqeyoy uonisinboy peoy Newiqeyoy -SIUEUSJUIe pue Jo anusAa\u0131 10, puejul ASIA Quswa\u00dfeuew ONEIIUNWWOY ABojouyrs2e\\| J0) Bumien SNOLIBA YES \u2018sbulppag", "metadata": {"headings": [{"headings_0": {"content": "Juawa\u00dfeuew \"JuawaBbeuep) Sjualwaindoid uoneanp3 sjuawyedap ujeaH uswa\u00dfeuey pue Juswdoljaaag", "page": 8, "level": 1}}, {"headings_1": {"content": "uoresnp3 syods \u2018uonzadsul \u2019uoneindod pue au) yleay ajyenbapeuy sa\u0131ddns Japun Aajes SI1NOSIY vonezijlgon ueId \u2018Bunebpng buluueld", "page": 8, "level": 1}}, [{"headings_0": {"content": "Juawa\u00dfeuew \"JuawaBbeuep) Sjualwaindoid uoneanp3 sjuawyedap ujeaH uswa\u00dfeuey pue Juswdoljaaag", "page": 8, "level": 1}}, {"headings_1": {"content": "uoresnp3 syods \u2018uonzadsul \u2019uoneindod pue au) yleay ajyenbapeuy sa\u0131ddns Japun Aajes SI1NOSIY vonezijlgon ueId \u2018Bunebpng buluueld", "page": 8, "level": 1}}], [{"headings_0": {"content": "Juawa\u00dfeuew \"JuawaBbeuep) Sjualwaindoid uoneanp3 sjuawyedap ujeaH uswa\u00dfeuey pue Juswdoljaaag", "page": 8, "level": 1}}, {"headings_1": {"content": "uoresnp3 syods \u2018uonzadsul \u2019uoneindod pue au) yleay ajyenbapeuy sa\u0131ddns Japun Aajes SI1NOSIY vonezijlgon ueId \u2018Bunebpng buluueld", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payee", "metadata": {"headings": [{"headings_0": {"content": "payee", "page": 8, "level": 1}}, {"headings_1": {"content": "Juawa\u00dfeuew \"JuawaBbeuep) Sjualwaindoid uoneanp3 sjuawyedap ujeaH uswa\u00dfeuey pue Juswdoljaaag", "page": 8, "level": 1}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "payee", "page": 8, "level": 1}}, {"headings_1": {"content": "Juawa\u00dfeuew \"JuawaBbeuep) Sjualwaindoid uoneanp3 sjuawyedap ujeaH uswa\u00dfeuey pue Juswdoljaaag", "page": 8, "level": 1}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- uo = uo Surping uolsuad \u2018Jusw\u00e4ed s\u0131ajsueiL aleys \"SUOISIAIP janeaL ypny) saljddns SNONEA je12US9 sallejes \u201aBuiyol9 Jeamjoo4 payeja SODIAI8S SAN3J0.d aeyjan \nsabueyo BUNULIG \u2018MQU01\\}L\\}S \u00ae \u00ae E20] pue ye\u0131s Jo\\} jo \"1e39 pue U", "metadata": {"headings": [{"headings_0": {"content": "payee", "page": 8, "level": 1}}, {"headings_1": {"content": "Juawa\u00dfeuew \"JuawaBbeuep) Sjualwaindoid uoneanp3 sjuawyedap ujeaH uswa\u00dfeuey pue Juswdoljaaag", "page": 8, "level": 1}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Jou", "metadata": {"headings": [{"headings_0": {"content": "Jou", "page": 8, "level": 5}}, {"headings_1": {"content": "payee", "page": 8, "level": 1}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yunowy pswuenem 728'SS6'TE SET'SEE'T 00b\u20199b2'r SLb\u201800b", "metadata": {"headings": [{"headings_0": {"content": "Jou", "page": 8, "level": 5}}, {"headings_1": {"content": "payee", "page": 8, "level": 1}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uoneAIDSGG weibold aje16a}uUy yodsues INASEANUT puy SODIAI8S UEUISAOQ pe Ayunaas", "metadata": {"headings": [{"headings_0": {"content": "uoneAIDSGG weibold aje16a}uUy yodsues INASEANUT puy SODIAI8S UEUISAOQ pe Ayunaas", "page": 8, "level": 5}}, {"headings_1": {"content": "Jou", "page": 8, "level": 5}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "metadata": {"headings": [{"headings_0": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}, {"headings_1": {"content": "uoneAIDSGG weibold aje16a}uUy yodsues INASEANUT puy SODIAI8S UEUISAOQ pe Ayunaas", "page": 8, "level": 5}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wdojanaq wdojeaaq uejd uawajd\u0131u] \n+", "metadata": {"headings": [{"headings_0": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}, {"headings_1": {"content": "uoneAIDSGG weibold aje16a}uUy yodsues INASEANUT puy SODIAI8S UEUISAOQ pe Ayunaas", "page": 8, "level": 5}}, [{"headings_0": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}, {"headings_1": {"content": "uoneAIDSGG weibold aje16a}uUy yodsues INASEANUT puy SODIAI8S UEUISAOQ pe Ayunaas", "page": 8, "level": 5}}]], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-ON", "metadata": {"headings": [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Gbseivation Recommendation and Binding Research, \nEvaluation and \nStatistics \nLocal \nrevenue mobilisation was affected. \n5 Natural 120,000,002 Consultancy Environment and Resource Services Natural Resources Management. \nSs \nEnvironm \nMembership ent, dues and Climate \nSubscription Change \nfees. \nLand And \nWater Travel inland Managem \nent \n\\| Total\\_\\_\\_\\| 157,937,035 \nAs a result of failure to warrant the budgeted funds, the District could not construct some Roads and bridges The Accounting Officer attributed this to budget cuts. \n1.3 Performance of external assistance \nThe entity had an approved budget for external assistance of UGX.900,000,000 from the various programmes out of which UGX.546,927,359 was warranted resulting in a\\_ shortfall of UGX.353,072,641 representing 60% performance. \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved Warrants % budget \nfund in Human Capital 900,000,0000 546,927,359 60", "metadata": {"headings": [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}, [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], "page": 9, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 900,000,000 546,927,359 \nThe UGX.353,072,641 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo Programme Amount Not \\| Activities not Purpose of the \nNe Observation Recommendation. --\\|- -\\| \n\u00ab \ncould not implement the sensitization activities on immunization and vaccination. \nManagement attributed this to non-release of funds by the development partners (UNICEF, WHO). \nHowever, management revealed that it would continue to engage with development partner and other government agencies to ensure that they release all the funds as per budget. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.30.4Bn availed during the year, The \nAccounting UGX.29.8 Bn was utilized by the entity resulting in un-utilized Officer should ensure warrants of UGX. 605,175,645 representing utilization 96% as that recruitments are shown in the table below; \nplanned early to The warrants that were not utilized were meant for the following allow MoPS clear the activities that were partially or not implemented at all. \nrecruitments with a view of avoiding Table Showing activities affected by under-utilization \nreturning funds back of warrants \nto the consolidated Programme Warrants Utilization % fund. \nUtilizal Furthermore, post on evaluations should be Agro- \n2,749,996,733 2,749,957, 269 Ei 100 undertaken to assess Industrialization \nthe financial and Development 535,888, 145 535,687,472 100 technical capability of Plan the contractors", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}, [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}]], "page": 9, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "before signing of Governance And 1,660,009,715 1,659,883, 152 100 contracts \nSecurit \nDevelopment \nIntegrated 375,675,015 375,529,549 100 Transport \nInfrastructure \nAnd Services \nNatural 777,282, 052 775,181,260 100 Resources, \nEnvironment, \nClimate Change, \nLand And \nWater 36,816,280 34,632,714 Management \nPrivate Sector 3,606,754,475 3,487,688,601", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}, [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}]], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eT", "metadata": {"headings": [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development \nNo \\| Observation Recommendation \\| Development \nCapital Project in release of \nEducation like; funds. \nKitawoi SS did not Delays in have a functional procureme ICT and science nt process. labs. \nUn completed staff houses in Kitawoi SS. \nUn completed toilets \nat Kitawoi SS. \n2 Governance 184,780,75 Implementation of Late and Security 2 \nCapital Project in release of Health like; funds. \nMoyok and Atar HC Delays in II were not able to procureme get staff nt process. accommodation due \nto uncompleted staff \nhouses. \nAs a result of failure to utilize warrants will affect; \nThe construction of Moyok and Atar HC II are still e \nlagging behind the projected timelines which affects health service delivery. \nThe construction of Kitawoi SS is behind the projected \u00b0 \ntimelines which affects the education service delivery. \nThe Accounting Officer explained that the funds, which remained as unspent, were for construction of staff houses in Atar and Moyok HCIIIs and wages for secondary teachers. The Contractor had capacity gaps of both technical and financial and even abandoned the sites. The contract was terminated in May 2023 and the period was too short to secure another contractor. Whereas for secondary wage balances because of the MOES failure to recruit and post teachers.", "metadata": {"headings": [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}, [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}]], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fx", "metadata": {"headings": [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], "page": 11, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lack of appropriate performance indicators and targets in the work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the out-puts. \nNo Observation \nee \nTable showing No performance indicators and targets Catego No. or of No. of No of Expenditure ry of output activiti Activiti activiti Amount (UGX) output s es in es with es \ns sample the clear withou \nd output perfor t clear \ns mance perfor \nindicat mance \nors \nindicat \nand \nors targets and target s \nFully 7 17 17 0 14,132,56157 quantifie \nd \noutputs \nOutputs 0 0 0 not fully \nquantifie \nd \n% \nImplementation of outputs \nI assessed the implementation of Seven (7) outputs with The \nAccounting seventeen (17) activities worth UGX. 14,132 Bn and noted that; \nOfficer should", "metadata": {"headings": [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}, [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}]], "page": 11, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], "page": 12, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the \ne Four (4) outputs with thirteen (13) activities and outstanding planned expenditure of UGX.13.7Bn were partially implemented. activities. \nRefer to appendix 2. \ne Three (3) outputs with four (4) activities and expenditure \nworth UGX.0.39Bn were fully implemented. Refer to \nappendix 1. \nTable showing performance indicators and targets Catego No. No of No. of No of No of Expenditure ry of of activiti Activit activiti activit Amount (UGX) output outp es in ies es ies \ns uts the fully partial not \nasse output imple ly imple \nssed s mente imple mente \nd mente d \nd \nFully 3 4 4 0 0 390,141,081 impleme \nnted \noutputs \nPartially 0 13,742,415,076 impleme \n0 \nObservation ~- Recommendation were demanding for variation of contract but the MoES took time \nto approve. Going forward, we are going to ensure full \nimplementation of planned outputs. \n1.7 \nDelivery of Services from Implemented Activities \nT 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:", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}, [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}]], "page": 12, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ |", "metadata": {"headings": [{"headings_0": {"content": "\\ |", "page": 15, "level": 4}}, {"headings_1": {"content": "complete", "page": 12, "level": 8}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ear contra", "metadata": {"headings": [{"headings_0": {"content": "\\ |", "page": 15, "level": 4}}, {"headings_1": {"content": "complete", "page": 12, "level": 8}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "period", "metadata": {"headings": [{"headings_0": {"content": "period", "page": 15, "level": 1}}, {"headings_1": {"content": "\\ |", "page": 15, "level": 4}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \\|06- (Construction off Water \\| 156,138,000 he ccess tq Access to Natural \\|Kaptoyoy GFS! developm \nconstruction j\\|clean water clean water Resour [Phase 2 in\\| ent grant \nof to Kaptoyoy,) has been ces, Kaptoyoy Sub\\} (Piped \nthe GFs at \\|Sundet and) achieved Environ [County water, Kaptoyoy andj\\|Pangeni \nment, Sighting, and installation Jachieved Climate \\{drilling and) of Rural \nof \nChange installation water \nboreholes atl \nLandiboreholes in and \nSundet and \n, \nAnd Sundet and\\} Sanitation \nPangani were \nWater \\|Pangani grant) completed in \n1 ime and \nI \nunctional", "metadata": {"headings": [{"headings_0": {"content": "period", "page": 15, "level": 1}}, {"headings_1": {"content": "\\ |", "page": 15, "level": 4}}, [{"headings_0": {"content": "period", "page": 15, "level": 1}}, {"headings_1": {"content": "\\ |", "page": 15, "level": 4}}]], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L otal 3,780,616,000", "metadata": {"headings": [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29th 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 Audit; \nKween DLG had a wage budget of UGX.17,169,871,997, out of which \nObservation --- - - +-- \nRecommendation \nApprov Revised Warran Unspent Budget ts UGX. Balance UGX. Bn Bn \nUGX. Bn \n17.478 \n0.168 \nFrom the analysis, I noted that there was an under absorption of", "metadata": {"headings": [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}, [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.168,156,011.", "metadata": {"headings": [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], "page": 16, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed to the delayed recruitment of teacher. Therefore, the funds that was meant to pay their salaries was remitted back to Treasury. \nValidation of employees on the entity payroll \nThe District had 1,439 employees on the IPPS/HCM payroll of which \nThe Accounting 1,277 (88.7%) were fully verified, 6 (0.4%) partially verified, and \nOfficer should 156 (10.9%) did not show up. In addition, 47 individuals had not \nuse the verified accessed the payroll by end of June 2023. These were captured as \npayroll as a basis new records in my determination of the District wage bill. \nof updating monthly payrolls The summary of the validation exercise is shown in the table below; \nfor paying employee \nDetails \nNo. of Annual base (UGX) \nemoluments. Indivi \nduals The Accounting Number of staff as per the 1,439 \npayroll (June 2023 \nValidated as follows; \n17,576,929,980 Officer should engage the concerned \nTotal number of staff \n15,803,175,084 Service Commission and verified (complete/fully \nverified) (A) obtain minute Partially verified(individuals 6 \n32,189,760 extracts within the appropriate whose information availed \ntime frame for at the physical verification \nthe validation of did not fulfil all the \nthe employees by requirements) (B \nMinistry of Public Not verified (appeared for \nService. \nvalidation but not verified) \nThe total number of 109 individuals who did not appear for headcount (no- shows) (D) (Accounted for \nand not accounted for, \nThe Ministry of 1,741,565,136 \nPublic Service should make arrangements to validate any staff who have been \nObservation = = \nRecommendation documents to confirm their existence and regularity of \nrecruitment. \nThe Ministry of Public Service The verified employees have been included on the validated \nand the payroll for the District, which has been presented to the \nAccounting Minister of Finance, Planning and Economic Development and \nOfficer should copied to the Ministry of Public Service for further delete this management. category of employees and b) 6 (0.4%) employees appeared for headcount were partially \nthe matter be validated due to lack of minutes/extracts from other Service", "metadata": {"headings": [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}]], "page": 16, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "investigated.", "metadata": {"headings": [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Commissions to support their first appointment. \nFailure to provide the key pre-requisite documents casts doubt \nThe Accounting on the eligibility of employees. \nOfficer should always liaise with c) Zero (0%) employees on the payroll appeared for validation but \nthe relevant did not satisfy the requirements of the validation exercise, \nstakeholders to hence were not verified. \nensure prompt updates of the d) total of 156(10.9%) employees on the payroll did not appear \npayroll going for the validation and were categorised as follows; \nforward. A follow-up of the i. One (1) employee who did not appear for the headcount were \naffected staff accounted for by the Accounting Officer as being unavailable \nshould because he was on interdiction. \nimmediately be made \nby ii. Seven (7) employees were confirmed to have exited the \nmanagement so District due to death, dismissal, abscondment, retirement, \nas to have them transfer of service, and those who are known to the access the Accounting Officer but failed to appear for validation without", "metadata": {"headings": [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}]], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "justification. \ne) A total of UGX.37,241,807 was paid as salary to 7 employees in question after exit and this is considered a financial loss to Government. \nf) A total of (148) employee did not appear for the head count and could not be accounted for by the Accounting Officer. These have not been considered in the validated payroll. \ng) 47 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the staff were genuinely", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation mn os Recommendation dates of birth, captured in the payroll and data captured by NIRA on Officer \nshould the National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure that employee records Inconsistent information undermines the integrity of the District\u2019s are duly updated records and may distort the retirement dates. Where the errors in and brought to the dates of birth increase the length of service, it may lead to the attention of the irregular extension of employee service or cause early retirement Ministry of Public where length of service is shortened. \nService within a specified timeline for The Accounting Officer explained that the District always maintains \nappropriate action. the dates of birth that employees declares at the time of joining \nservice as guided by the Ministry of Public Service. \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of e The Accounting the payroll including planning, budgeting and payments for the \nOfficer should period of four years (2019/2020-2022/2023). \nensure timely reconciliation of I noted that; \nthe amounts before effecting a) I noted that there were no arrears paid in the year under \npayments. In review. addition, the amounts over b) Over-remittance of UGX.91,587,333 and under-remittance \nremitted should of UGX.35,263,975 of statutory deductions were made by \nthe entity during the period. \nbe followed up with a view of Under remittance of statutory deductions is irregular and \nrecovery. denies the Government the revenue required to deliver \nservices. In addition, it may lead to financial loss due to \nfines and penalties imposed. \ne The Accounting Officer should Cc) Over /under remittance of non-statutory deductions of \nput in place UGX.7,042,951 and UGX.3,713,657, respectively. \ncontrols to Over-remittance constrains resources allocated to pay the \nensure that non- wage bill while under-remittance creates obligations to the \nstatutory \nDistrict that could result in fines and penalties. deductions are Furthermore, over-remittance creates avenues for always siphoning funds through the creation of fictitious suppliers/", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "accurately", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "beneficiaries in the system. \ncomputed and promptly paid as d) Misclassification of wage expenditure \nper the payroll I noted that UGX.1,633,626 paid to 2 staff were charged \nregister. In on wrong account code(s) contrary to the posting terms. \naddition, the Misclassification of funds misstates wage expenditure in \namounts over \nObservation \n\u2018Recommendation \nfinancial loss to government. \ninitiate a process of Delayed removal of staff from payroll resulted into financial loss to deleting names still Government. \non the payroll and effect immediate The Accounting Officer explained that in the FY 2019/2020, this was recovery of excess due to non-availability of the IPPS in the District at the time. payments made. For However, recoveries will be made at the time of paying their staff on transfer of benefits. service, the In FYs 2020/2021-2022/2023, much as it has been stated above Accounting Officer that the retired staff had earned salary even after retiring; gratuity should initiate a was paid less the amount they had earned after retirement. \nHowever, no evidence of payment was presented for audit process \nof transfer of salary payment to verification. \ntheir new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}, [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the Entity Staff Establishment \nDuring the audit, I undertook procedures to review the The Accounting completeness and relevancy of the entity establishment and noted Officer \nshould that; engage relevant i) Out of 348 approved positions, a total of 145 (42) positions stakeholders \nto were filled leaving a gap of 203 (58) vacant positions. \ndevelop and ii) The entity did not have an approved and costed staff implement a costed establishment for primary, secondary and tertiary institutions staff structure for while the staff structure for health facilities issued by Ministry of the District within Health was not incorporated into the district approved the", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], "page": 19, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specific", "metadata": {"headings": [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], "page": 19, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "structure. \ntimeframe. \nThe lack of an approved up-to-date staff structure negatively impairs resource planning and mobilization. \nThe Accounting Officer acknowledged the finding. \nEMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nUNRECOVERED YLP AND UWEP FUNDS \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 725,336,491 as supported by Note (22-d) at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme.There is a risk that these funds may not be recovered from beneficiaries. \n4.0 -IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES: \nAREAS) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}, [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}]], "page": 19, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "specific", "page": 19, "level": 8}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "specific", "page": 19, "level": 8}}, [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "specific", "page": 19, "level": 8}}]], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nKween District received UGX.341,615,041, out of UGX.341,615,041 budgeted (100%) for the financial year 2022/23. Out of the UGX.341,615,041 received, the District spent UGX.341,615,041 (100%) leading to full utilization of funds. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \n=] Category Activity Planned quantity Actual quantity 1 Rural Water and Construction of \nSanitation Sub-Grant boreholes \n(traditional component) Rehabilitation of boreholes \nRehabilitation \nof \nGravity flow system \nProtection of medium 4 4 \nspring wells \nConstruction of Piped 1 1 Water Supply System", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Borehole", "metadata": {"headings": [{"headings_0": {"content": "(Borehole", "page": 20, "level": 8}}, {"headings_1": {"content": "(DWSSCG)", "page": 20, "level": 1}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pumped)solar", "metadata": {"headings": [{"headings_0": {"content": "Pumped)solar", "page": 20, "level": 8}}, {"headings_1": {"content": "(Borehole", "page": 20, "level": 8}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "powered", "metadata": {"headings": [{"headings_0": {"content": "powered", "page": 20, "level": 2}}, {"headings_1": {"content": "Pumped)solar", "page": 20, "level": 8}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Sub-Grant Construction of Piped 1 \n1 \n~The two-UGIFT projects (the seed schools in Kaptum and Moyok, staff houses \n\u00b0 \n~~~ in Atar and Moyok) were allocated water sources. \nThe 15 implemented projects were included in the Asset register. \n\u00b0 \nThe 15 projects were fully implemented and were eligible. \n\u00b0 \nThe 15 implemented projects were derived from the District Five Year \n\u00b0 \nDevelopment Plan 2020/21-2024/25. \nThese projects had fifteen (15) sites, out of which I sampled nine (8). They \n\u00b0 \nwere all functional. \nDesks and field appraisals were undertaken for all 15 planned projects before \n\u00b0", "metadata": {"headings": [{"headings_0": {"content": "powered", "page": 20, "level": 2}}, {"headings_1": {"content": "Pumped)solar", "page": 20, "level": 8}}, [{"headings_0": {"content": "powered", "page": 20, "level": 2}}, {"headings_1": {"content": "Pumped)solar", "page": 20, "level": 8}}]], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "powered", "page": 20, "level": 2}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "80 out of 160 (50%) of the existing water sources, and 20 out 20 (100%) of \u00b0 \nthe new sources were tested were found to be suitable for human", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "powered", "page": 20, "level": 2}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Sampled 9 out of the 15 sites of implementation had water user \u00b0 \ncommittees that were functional. \nAll grant funds were accounted for. \n\u00b0 \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.2.1 Preparation and submission of quarterly report \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadline for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for 3 of the quarters timely and delayed on one as shown in the table below; \nNo Details Deadline for Actual date of Comment submission \nsubmission \n1 uarter One 10\" October, 2022 10% October,2022 Timely \n2 uarter Two 10\" January, 2023 10\" January,2023 Timely 3 Quarter Three 10\" April, 2023 4 July, 2023 Delayed \n4 uarter Four 1 Ot July, 2023 7% July,2023 Timely \nDelayed preparation and submission of quarterly three report causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}, [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 21, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As such, GoW introduced the UGIFT program as a mechanism of supporting IGFTRP-- ----- for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKween District received UGX.4,360,113,741, out of UGX.4,360,113,741 budgeted to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 21, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 2}}, [{"headings_0": {"content": "quality.", "page": 21, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 2}}]], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ SN |", "metadata": {"headings": [{"headings_0": {"content": "[ SN |", "page": 22, "level": 3}}, {"headings_1": {"content": "quality.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1 \\| Construction of seed school at Kaptum [2 \\| Construction of seed school at Moyok \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \noe In the budget allocation for health development, the available funds were allocated 100% to new construction including Geotechnical Investigation on the selected sites for construction of staff houses at Atar and Moyok HC III and Provision of auxiliary structures for support services. \nThe implemented projects were derived from the district work. \noe \n4.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.2.3 Funding and Absorption \nOut of the approved budget of UGX.4,360,113,741, the district received UGX.4,360,113,741 (100%) resulting in no short fall; Out of the received funds, UGX.4,175,332,989 (95.8%) was spent, thus leaving UGX.184,780,752 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget Release (UGX) funding absorption \n4.2.4 ~ UGIFT infrastructure Projects implemented:on untitled Land \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which eight (8) UGIFT infrastructure projects worth UGX.7,343,395,662 were implemented. Details are in the table below; \nProject \nLand I Land Size \\| Contract Location (Acres) Amount Construction of Twin house at Moyok Sub- \\| 0.244 HQ \\| 73,603,000", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}, [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Moyok", "metadata": {"headings": [{"headings_0": {"content": "Moyok", "page": 23, "level": 8}}, {"headings_1": {"content": "Activity", "page": 22, "level": 2}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of twin staff house Kitawo Sub- at Terenboy HC III \ncounty \n1 Arce 191,563,940 \nocr of Moyok HC II to Moyok Sub- \\| 1 acre", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}, [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}], [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}]], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "618,947,797", "metadata": {"headings": [{"headings_0": {"content": "618,947,797", "page": 23, "level": 3}}, {"headings_1": {"content": "county", "page": 23, "level": 1}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HC IIT county \nConstruction of Seed School Kaptum Sub- 7 Acres", "metadata": {"headings": [{"headings_0": {"content": "618,947,797", "page": 23, "level": 3}}, {"headings_1": {"content": "county", "page": 23, "level": 1}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,851,536,071", "metadata": {"headings": [{"headings_0": {"content": "2,851,536,071", "page": 23, "level": 3}}, {"headings_1": {"content": "618,947,797", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at Kaptum [gent \nConstruction of Seed School Moyok Sub- 7 Acres \n2,851,536,071 ] at\\_Moyok \\| county Kwosir 7 \nUpgrade of Benet and Benet \n2 Acres 1,105,700,000 Kaptum HC II to HC III \nSub-county \nKaptum, \u00a5%, acres \nKaptum sub \ncounty \nKitawoi Seed School Kitawoi Sub- 10 Acres 2,028,107,931 \nL \ncounty \nUpgrade of Terenboy HCII to Kitawo Sub- 1 Arce", "metadata": {"headings": [{"headings_0": {"content": "2,851,536,071", "page": 23, "level": 3}}, {"headings_1": {"content": "618,947,797", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "473,936,923", "metadata": {"headings": [{"headings_0": {"content": "473,936,923", "page": 23, "level": 3}}, {"headings_1": {"content": "2,851,536,071", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HC III county", "metadata": {"headings": [{"headings_0": {"content": "473,936,923", "page": 23, "level": 3}}, {"headings_1": {"content": "2,851,536,071", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 7,343,395,6622 |", "metadata": {"headings": [{"headings_0": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, {"headings_1": {"content": "473,936,923", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the titling of land is being undertaken in phases due to the funding constraint", "metadata": {"headings": [{"headings_0": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, {"headings_1": {"content": "473,936,923", "page": 23, "level": 3}}, [{"headings_0": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, {"headings_1": {"content": "473,936,923", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was advised to source for funding to have the land on which the projects have been implemented titled. \n4.2.5 \nInspection of UGift activities 2022/23 \nSN Project Inspection \u00bb!-Pictorial Evidence Recommendation - \n---- \nRemarks \nContract Amount The contract \nmanagement UGX.316,097,246 agreement \nshould fast track \nexpired and it \nthe completion of Amount paid for was not renewed \nthe project both Moyok and Atar looking for a new \nto inspection date: contractor \nUGX.67,103,806 \nStaff house at Atar The work at \nI advised the \nstopped at rig \nAccounting Officer At Atar sub county beam level \nto fast track the \nContractor: New \ncompletion of the chapter The site is project abandoned since \nMay 2023 \nThe contract \nagreement expired and it was not renewed \nlooking for a new contractor \nConstruction of seed The contractor is \nThe Accounting \u2014 \npe, \nschools in Kaptum ahead of > RK \\| Officer was \\|) \nschedule and has > \nadvised to ensure \nAt Kaptum sub roofed \nthat the contractor \ncounty fully completes and Contractor: \nhands over the \nTrinity Technical ICT/ Library \nproject as per the Services Ltd block contract \nMultipurpose Hall requirements. The labs \nContract Amount 3 units of staff UGX.5,703,072,142 houses \nAmount paid to \ninspection date: The toilets are at UGX.3,010,044,798 roofing level \nAt time of \ninspection on 25th October \n2023 two of the \nclassroom blocks \nProject (ee Pictorial Evidence: - ceeineaten) Remarks \nUGX.5,703,072,142 hall \nunits of \nAmount paid to staff houses \ninspection date: \nUGX.3,010,044,798 The labs and \ntoilets \nAs a result, the intended Education and Health service delivery was delayed. The Accounting Officer explained that works would be expedited. \nRecommendation \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.2.6 The status of implementation of UGIFT activities for Financial year 2021/22 \nA review and physical inspection of UGIFT activities partially/not implemented in the financial year 2021/22 revealed the following; Details are in the table below; \nProject \\| Photo Inspection Remarks Upgrade of \nThe structures are complete and Terenboy from HC \nequipment delivered but not II to HC III \ncommissioned due to defects \nBy Geomax engineering Itd Contract Amount", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.473,936,923", "metadata": {"headings": [{"headings_0": {"content": "UGX.473,936,923", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of staff house at Terenboy HC II", "metadata": {"headings": [{"headings_0": {"content": "UGX.473,936,923", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kal \u00a9", "metadata": {"headings": [{"headings_0": {"content": "Kal \u00a9", "page": 25, "level": 3}}, {"headings_1": {"content": "UGX.473,936,923", "page": 25, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in Kitawoi Sub \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "Kal \u00a9", "page": 25, "level": 3}}, {"headings_1": {"content": "UGX.473,936,923", "page": 25, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \nAt the time of inspection 25\" October 2023the contactor was still on site rectifying the defects \n\\| \nThe district got funds under UGIFT of UGX.150m which was not enough \nThe budget to completion was UGX.218m without VAT 258m Retention funds for Kaptum and \n\u201eProject Photo- Inspection-Remarks : \n- \nUpgrade of Kaptum \nThe original was 1.3 Bn for 2 (Kaptum SC) and \nsites. Amount Advance of 415m Benet (Kwosir \nDuring implementation on at SC) HC II to \n45% the site was abandoned HC III \nwhen 279m was not yet recovered. \nContract Amount \nThe advance guarantee had UGX.414,417,623 \nexpired The remaining funds for \\| \nthe works are estimated to cost", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}, [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 26, "level": 3}}, {"headings_1": {"content": "County", "page": 25, "level": 3}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "414,417,623 for two sites \nThe funds have been secured and", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 26, "level": 3}}, {"headings_1": {"content": "County", "page": 25, "level": 3}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bee", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 26, "level": 2}}, {"headings_1": {"content": "ii", "page": 26, "level": 3}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the new contract is awaiting Unfinished mat ernity at Benet \ncontract \nsigning", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 26, "level": 2}}, {"headings_1": {"content": "ii", "page": 26, "level": 3}}, [{"headings_0": {"content": "Bee", "page": 26, "level": 2}}, {"headings_1": {"content": "ii", "page": 26, "level": 3}}]], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Unfinishe", "metadata": {"headings": [{"headings_0": {"content": "Unfinishe", "page": 26, "level": 4}}, {"headings_1": {"content": "Bee", "page": 26, "level": 2}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ave \nUnfinished", "metadata": {"headings": [{"headings_0": {"content": "Unfinishe", "page": 26, "level": 4}}, {"headings_1": {"content": "Bee", "page": 26, "level": 2}}, [{"headings_0": {"content": "Unfinishe", "page": 26, "level": 4}}, {"headings_1": {"content": "Bee", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mat", "metadata": {"headings": [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "erni at at ar ean Kaptum a eee ad at \nSupply of \ncomputers and \naccessories in Kitawoi \nseed school 2020/21. \nMFI \ndocument solutions \nContract Amount: UGX.153,798,899 Supply of science kits and chemical reagents for Kitawo seed school \nBy Tesla associates) \nContract Amount: UGX.56,000,000 \nComputers furniture the equipment is stores since the labs are not yet complete \nThe labs are complete the gas, water and electricity not installed The science kits and chemical reagents are not kept in a secure place. \n\\| Project \nInspection Remarks: \n~\\*~: \n\\| PSS Seon eee Nocti eed Rese \noes \ntaff houses not complete but in use \nUnless the above-identified challenges are corrected, there is a risk delays in achieving project objectives in of receipt maternity facilities for the community and staff houses for the health works. \nThe Accounting Officer revealed that management would engage the affected contractors so to address the shortcomings. \nThe Accounting Officer should address the above concerns and ensure timely project", "metadata": {"headings": [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}, [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}]], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.3 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 received education development grant of UGX. 255,505,233 for the construction of; two (2) classroom blocks, rehabilitation of one (1) classroom block, five (5) stance pit latrines, and supply of 3 seater desks to 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: \n4.3.1 Positive observations \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The maintained an up to date asset register of education facilities showing the e \n4.3.2.1 Review of Budgeting and-allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 90.6 % to capital expenditure instead of the required minimum of 95% leading to under allocation by UGX. 11,150,971 (4.4%) while Investment service costs were over allocated by UGX. 11,150,971 (4.4%). \nMain Threshold as Actual Approved Variance Audit Expenditure per the percentage budget remark guidelines (budget) (A-B) \nCapital At least 95% \nUnder \nexpenditure \nallocation \nInvestment More than zero 23,926,233 Over service costs but up to 5% \nAllocation [eta a ee 255/505) 288 \nUnder allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible activities of monitoring. \nManagement acknowledged the anomaly was attributed to new staff who had not internalised the guidelines and moving forward they would correct the errors. \nI advised the Accounting Officer to ensure staff are inducted/trained before they are assigned duties \n4.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project \nInspection \u00b0 \\* \\| Pictorial Evidence \nRecommendation Remarks \nUGX.15,000,000 \nTotal spent:", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.15,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Construction of The classrooms \ne The constructed class 2 classroom are completed \nroom should be put to blocks at however the \nuse \nCheborom PS building is not \nyet in used \nContractor: Sky Yet the \nExtra \nclassrooms Enterprises Ltd. being utilized one \nare dilapidated with Amount paid: cracks which UGX.40,179,059 A danger to the pupils The others \nare", "metadata": {"headings": [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}, [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "temporal", "metadata": {"headings": [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "structures \nConstruction of The other 2 classrooms at structures in the \ne The school should be Kapchekwok PS School are \nallocated more temporal and classrooms yet \nthe Contractor: population is big Benet \nConstruction &", "metadata": {"headings": [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services Ltd. \nAmount paid: hr abe ao \nX UGX.65,610,652 \nRenovation of 3 The works \ne The school should be classroom were allocated more blocks at Tarak completed in \nclassrooms \nThe Accounting Officer should ensure that the facilities: are fully completed and made - functional in order to improve the much needed service delivery. \n4.4 MICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Kween District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKween District received UGX. 294,825,140, out of UGX.294,826,000 budgeted (99.9 %) to implement the following activities. \nCategory Activity Planned Actual quanti \nquanti Complementary Awareness for leaders 622 622 services Mobilization/awareness for/of farmers 1,500 1,500 Conduct farm visits \n225 225 Capture expressions of interest/ farmer 341 \n720 registration \nSetting up demo farms \n3 3 \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Program was done in accordance with the program guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}, [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}]], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4.1 Positive observations \noe The funds received were spent 100% on complimentary services broken into Awareness raising for local leaders (max 15%) awareness raising for farmers (min 40%), farm visits (min 15%) and Demonstration sites set up for selected eligible farmers (Max 30%) as per the guidelines issued from the Ministry of Agriculture, animal industry and fisheries for entities under phase II \noe The funds were spent on eligible activities \no The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also prepared as required. \no The budget expenditure codes were aligned to those indicated in the guideline and confirmation of \nand actual \nin relation to \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kween. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}, [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], "page": 32, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 34, "level": 1}}, {"headings_1": {"content": "Engineering", "page": 29, "level": 3}}], "page": 34, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that MoFPED released UGX. 1,100,000,000 out of the budgeted UGX. \u00b0 \n1,100,000,000 leading to 100% release. \nI noted that the training of Master trainers was carried out by the secretariat \u00b0", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 34, "level": 1}}, {"headings_1": {"content": "Engineering", "page": 29, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 34, "level": 1}}, {"headings_1": {"content": "Engineering", "page": 29, "level": 3}}]], "page": 34, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|2 28/04/2023 |", "metadata": {"headings": [{"headings_0": {"content": "|2 28/04/2023 |", "page": 36, "level": 3}}, {"headings_1": {"content": "planned.", "page": 34, "level": 1}}], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,450,000,000_|", "metadata": {"headings": [{"headings_0": {"content": "2,450,000,000_|", "page": 36, "level": 3}}, {"headings_1": {"content": "|2 28/04/2023 |", "page": 36, "level": 3}}], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bank", "metadata": {"headings": [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|3 29/06/2023 \\| 4,800,000,000 bank \n\\| total \\| 10,100,000,000\\| \nConsequently, the objectives of the PDM in the affected parishes may not have been achieved. \nThe Accounting Officer explained that the five SACCOS Kere Kapswama, Korite, Greek River, Nasak and Sismach had Bank Accounts that were not corresponding with the registered names of the SACCOS. This had to be corrected before the funds could be remitted to their bank accounts. \nI advised the Accounting Officer to ensure that the bank accounts for the SACCOs are verified before they are forwarded to the MoFPED. \n4.5 \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\" version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide", "metadata": {"headings": [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}, [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}]], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201co \u201cA PDM SACCO shall hold~a General meeting to; pass byelaws;- 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. \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e \nthat PDM 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/MC/City Council, Parish and SACCO level and made the following", "metadata": {"headings": [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}, [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 37, "level": 1}}, {"headings_1": {"content": "bank", "page": 36, "level": 3}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 37, "level": 1}}, {"headings_1": {"content": "bank", "page": 36, "level": 3}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014-", "metadata": {"headings": [{"headings_0": {"content": "\u2014-", "page": 37, "level": 4}}, {"headings_1": {"content": "observations;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1; HLG \nCore e The HLG Core Implementation I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "\u2014-", "page": 37, "level": 4}}, {"headings_1": {"content": "observations;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 2}}, {"headings_1": {"content": "\u2014-", "page": 37, "level": 4}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "team was fully constituted as Officer to ensure that Teams \nper the guideline. \nPDM HLG core team is e The District prepared \\| facilitated fully carries out quarterly performance reports their functional. \nout of 4 quarterly performance", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 2}}, {"headings_1": {"content": "\u2014-", "page": 37, "level": 4}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 37, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 2}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 37, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 2}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communities,", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was Support for the continuous formation of PDM enterprise groups, \ne There was training of the PDM enterprise groups and SACCOs, and continuous data collection at household and community levels. \noe I noted that the implementation and setting up structures of PDM (Pillar 7) in \n2 = WEN. - Governance Observations \nRecommendation--- \nStructure \n(PDC) \nThe PDCs were fully constituted are facilitated to mobilize as per the guideline \nthe community, identify e The PDCs held 3 out 4 quarterly development priorities, meetings. monitor resource e Did not prepare parish priorities utilization and hold and action plans for the FY meetings quarterly", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}, [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 38, "level": 8}}, {"headings_1": {"content": "communities,", "page": 37, "level": 8}}], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The PDCs prepared 3 out 4 quarterly performance reports. \ne The PDCs received UGX. \n250,000 for each quarter (quarter 2,3 and 4) three quarters instead of Four", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 38, "level": 8}}, {"headings_1": {"content": "communities,", "page": 37, "level": 8}}, [{"headings_0": {"content": "2022/2023.", "page": 38, "level": 8}}, {"headings_1": {"content": "communities,", "page": 37, "level": 8}}]], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The delay in the implementation of pillar 7 led to the delay in the mobilisation of the communities and \nidentification of development priorities, thus undermining the objectives of the PDM. \nThe Accounting Officer attributed this to the of funds delayed release of funds. \nGeneral \ne 1 out of 10 sampled SACCOs did I advised the Accounting Meetings by \nnot hold a general meeting. \nOfficer to sensitize SACCO \nPDM SACCOs e 9 SACCOs held their first general leaders to ensure AGMs meeting more than 1 month are timely held as per the after their registration.", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}, [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}]], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "byelaws.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e In 9 SACCOs, a\\_ leadership vetting committee was elected and inaugurated \ne In 9 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved and included in the minutes. \ne 9 PDM SACCOs had training of the PDM SACCO members \nduring the meeting \n4.6 Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}, [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}], [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}], [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}]], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accessing |", "metadata": {"headings": [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 27 of PDM - A LG Guide for Supporting HH & EGs in \nLoans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate \u00b0 \nToT workshops at each of the Higher Local Governments (HLG), which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nThe LGs, prior to implementing all the other PDM activities shall train and \u00b0 \ncontinue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nThe activities at the parish level shall include training of households and \u00b0 \nenterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of Observations \nRecommendation training \\_", "metadata": {"headings": [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}, [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the The training of trainers (Core I advised the ToTs and Core PDM Implementation team) was carried out; \nAccounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The training of trainers was attended to ensure that Teams at HLG level by prescribed cadres \nconsolidated \noe The consolidated report was not training reports are prepared and submitted to the PDM prepared \nand National Coordinator \nsubmitted to the Secretariat \nas The District was required to mobilize required participants for the training by the \nmaster trainers, this was done and \nreports made by Master Trainers who \nwere sent by the PDM secretariat. \nThe Accounting officer explained that \nthey had no control over the preparation \nof this report because is an activity \ncoordinated and carried out the \n4.6.1 Registration of PDM SACC9s and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}]], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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; \nNature of Observations Recommendation registration \nLicensing of PDM I noted that all 10 sampled SACCOs I advised the SACCOs Under the were not licensed to take on the Accounting Officer Microfinance \nbusiness of lending under Microfinance to engage the Institutions Money Institutions money lenders act \nrelevant authorities \nLenders Act \nAs a result, enforcement of recovery of on the matter. PRF from beneficiaries by the PDM \nSACCOs may be legally challenged \nleading to loss of funds. \nSN Nature of Observations: ~- \nRecommendation registration \nto achieve pillar objectives. \nall members. \nThe Accounting Officer explained that all information/register of households who belong to the PDM SACCO are kept in a parish management information system", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}]], "page": 40, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDMIS).", "metadata": {"headings": [{"headings_0": {"content": "(PDMIS).", "page": 41, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 2}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Signing of PRF According to the PDM focal person, I advised the", "metadata": {"headings": [{"headings_0": {"content": "(PDMIS).", "page": 41, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 2}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 41, "level": 8}}, {"headings_1": {"content": "(PDMIS).", "page": 41, "level": 1}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.1 Bn was transferred to the 10] Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 41, "level": 8}}, {"headings_1": {"content": "(PDMIS).", "page": 41, "level": 1}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 41, "level": 8}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sampled SACCOs after the signing PRF to", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 41, "level": 8}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 41, "level": 8}}, {"headings_1": {"content": "Agreements", "page": 41, "level": 8}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that were inconsistent with provide an explanation", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the LG selected priority for the failure to commodities. implement prioritized \u00b0 71 out of 105 farmer projects. \n\u2018\\| Activity Observations Recoinmeiidation \\| The Accounting Officer explained \nthat The PDM national secretariat \nguided that \u201chouseholds or groups \nof households shall be guided to \nundertake an enterprise from \nwithin the 7 priority enterprises for \nthe country, households shall be \nasked to confirm their enterprise \nselection if circumstances have \nchanged and encouraged to take \n\\| \nan enterprise with higher returns \nper acre per annum.\u201d \nInsurance Policy for I noted that not all the PRF \\| I advised the Farming Enterprises beneficiaries who carried out Accounting Officer to farming enterprises in 10 PDM engage the relevant SACCOs obtained agricultural stakeholders on the insurance policies from UAIS. \nmatter and sensitize the \nSACCO Lack of recourse in form of management about the insurance will expose the farming matter. \nenterprises to the adverse effects \nof climate change and may result \ninto failure to recover the loan \nfunds of the farmers that are not \ninsured. \nThe Accounting Officer attributed this the beneficiaries mostly being local traders and subsistence farmers therefore not appreciating the need to have an insurance license", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}], "page": 43, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwang AUDITOR GENERAL \nAppendices \nList of Appendices \n: fix 4: Fully impl ted out- \nSN Program Sub-program PIAP Output \nBudget Output Number Total Out- Activities of put fully activities \\_expenditure implemented", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}, [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}], [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}]], "page": 43, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "metadata": {"headings": [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], "page": 44, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and 1 28,499,988 a Capital \nEducation,Sports Minimum standards met by schools \nand Monitoring \nDevelopment \nand skills \nand training institutions \n2 01-Agro- 01-Institutional 01041202-Farmers sensitised on 010016-Farmer \n189,502,202 2 Industrializatio Strengthening productivity enhancement mobilisation \nn and technologies and \nCoordination \nsensitisation \n3 18-Development 01- 1801051103-Functional 000006-Planning 172,138,891 1 Plan \nDevelopment community information system \nand Budgeting \nImplementation Planning, at parish level. services \nResearch, \nEvaluation and \nStatistics \nTotal 390,141,081 4 \n41", "metadata": {"headings": [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}, [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}]], "page": 44, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kyangwanzi District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kyangwanzi District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..88d557dded1e07966ed479ce23c5a13362e71a46 --- /dev/null +++ b/reports/chunks/Kyangwanzi District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "\u00a3707 \u201cUAGINAOAG \nvanvan \nTWUANAD YOLIGNY AHL AO 3DIZI0", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AdOg", "metadata": {"headings": [{"headings_0": {"content": "AdOg", "page": 1, "level": 2}}], "page": 1, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ivan", "metadata": {"headings": [{"headings_0": {"content": "Ivan", "page": 1, "level": 6}}, {"headings_1": {"content": "AdOg", "page": 1, "level": 2}}], "page": 1, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LIAO", "metadata": {"headings": [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], "page": 1, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u20accO\u00a2 \u201cANNE OF GAGNS UVSA SHL UO \nLNSNNUSAOS \nTWOOT LOTYLSIG IZNVNDINVAD 30 SLNSWSLVLS TVIONYNIS IHL NO IVUaSNSD TOLIaNV IHL 30 LUOCTU \nVGNV9ON 30 OE Hanae SHL en \nen \nA 5 oo \nTABLE OF CONTENTS \nList Of ACFONYMS iii anne en a a a nn nn rn a anne \nBP ER cassava 1 TE EEE EEE EEE \nBasis for OpIMlor \nans aan ann zen nn nn anne nn nn anna nenn \nPAIN een 1 ae eee \n10 Implementation of the Appraves Budget... \n1 neun een ne \n2.0 Management of the Government Salary Payroll........sssssssessossecersansssseressceseeuseessesseases 7 \nGING FA GUC? 11 TE EOIN RT eEeReIERN \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) .........0008 11 \nJEM \n22 EEE \nManagement's Responsibility for the Financial StateMents.........c.cccsssscecesssseeesseseneeeseeeeeaes 22 Auditor\u2019s Responsibility for the Audit of Financial Statements..........::cccccccccceescssecessssseeees 23 Other Bapaftirg FROST OS nn nn saannnunienmienenvasunananmeneiyaniys 24 \nReport on the Audit of Compliance with Legislation \n24 ........u une nennnnnninu \n4.0 Implementation of the Parish Development Model ..........ccccccccssssssssssseececeseeeeeereeeaes 24 \nAPPENDICES, \n32 cccvescorsnsxenssnnns can en rn a a dT SERS aN \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}, [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}]], "page": 1, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 8}}, {"headings_1": {"content": "LIAO", "page": 1, "level": 6}}], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS \nHuman Capital Management System ICT \nInformation and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority LLG \nLower Local Governments LR Local Revenue MDAs \nMinistries, Departments and Agencies MoES \nMinistry of Education MoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoH \nMinistry of Health MoLG \nMinistry of Local Government NAA \nNational Audit Act NTR Non-Tax Revenue OAG \nOffice of the Auditor General PBS \nProgram Budgeting System PCA \nPayroll Consults Africa PDMS \nPayroll Deduction Management System PDU \nProcurement & Disposal Unit PFMA \nPublic Finance Management Act PFMR \nPublic Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}, [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}]], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA \nTreasury Single Account TSSA Treasury Sub Single Account UBA \nUganda Banker\u2019s Association UCF \nUganda Consolidated Fund UCLA \nUganda Consumer and Lender\u2019s Association", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KVYANKWANZI DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Kyankwanzi District Local Government, which comprise the Statement of Financial Position as at 30\u201c 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 Kyankwanzi 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": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the 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 \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 the 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.37,231,007,980 out of which UGX.34,461,949,092 (93%) was warranted as shown in the table below; \n'SN Details \\| Budget Warrants % age of \u0131 UGX (A) UGX (B) warrants (B/A) 1 Recurrent . .20,853,343,789 20,853,340,784 100", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Wage)", "metadata": {"headings": [{"headings_0": {"content": "(Wage)", "page": 6, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 8}}], "page": 6, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Recurrent (Non- 8,722,486,967 6,423,080,110 74", "metadata": {"headings": [{"headings_0": {"content": "(Wage)", "page": 6, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 8}}], "page": 6, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wage)", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], "page": 6, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Development 7,655,177,224 7,185,528,198 94 Total 37,231,007,980 34,461,949,0092 93 i \nOut of the total warrants of UGX.34,461,949,092, I reviewed expenditure on activities worth UGX.25,775,384,204 (75%) as summarised in the table below; \nSn Details Actual Cumulative Cumulative expenditure Actual %age out of (UGX) expenditure total warrants 1 Wage expenditure 19,940,715,607 19,940,715,607 58 \n2 PDM expenditure 116,794,878 \\_20,057,510,485 \\| 58 3 Education 258,587,008 20,316,097,493 59 Development Grant - \nFormerly SFG \n\\_\\_\\_\\_ oo \\\\ \\| \n4 Microscale irrigation 293,786,055 20,609,883,548 \\| 60 \\_ Projects \npene \n. \n. \nnn 5 UGIFT (Infrastructure) 3,750,769,919 24,360,653,467 71 \n6 District Rural Water 652,670,174 25,028,138,447 \\| 73 \n\\| Supply and Sanitation \n\\| \\| \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation \n1.1 Revenue Performance Performance of Local Revenue \nAccording to the approved budget, the entity was supposed to The", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}, [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}]], "page": 6, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collect Local revenue of UGX.680,906,000; However, by the end Officer \nwas \nof the year only UGX.713,981,663 had been collected commended for representing 105% performance as shown in the table below and realizing \nexcess \ndetailed in Appendix 1. \nlocal revenue. \n\\| \\| \\| Actual ioc \\| No Source Approved Variance \\{nee \\_\\| budget \u2014 \\|Coletion\u00d6 \\| DO \\| EF tax 230,000,000 268,753,680 \\| 38,753,680 \\| \\| Revenues Fens \\| \\|2 Non-Tax \\| 450,906,000 \\| 445,227,983 5,678,017 \\| \n\\| \\| atu tle \\| a Rees \\| 000 Total 680,906,000 713,981,663 \\| -33,075,663 \\| \\| \n\\| \nRevenue \\| Lese u =] \nThe Accounting Officer explained that the over performance was partly attributed to the Migration on the IRAS online platform for local revenue collection. \n1.2 Performance of GOU warrant \nThe entity had an approved budget of UGX.36,550,101,980 from The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}]], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the various programmes out of which Officer should; UGX.33,882,158,410 was warranted resulting in to a shortfall of \u00a9 engage MoPED UGX.2,667,943,570 representing 93% performance. \nand MoH to \nensure that they The UGX.2,545,856,251 that was not warranted was meant for \ncommunicate \nthe following key activities which were either partially or not \nrealistic IPFs that implemented at all as detailed in Appendix 3. \ncan be fully funded. \nThe Accounting Officer explained that; \noe roll over the \no There were budget cuts during the year, under Uganda Road \npartially and not fund resulting into partial release of emergency funds under", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 8}}], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the Integrated Transport Infrastructure & Services. \nactivities for \no Unrealized funds from GAVI and Global fund were for planned", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 8}}]], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 7, "level": 8}}, {"headings_1": {"content": "implemented", "page": 7, "level": 8}}], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine immunization and Covid-19 interventions. \nin the net \nfinancial year. \no Delivery of education services was delayed to the beneficiaries due to failure to commence the Construction of Ntwetwe Seed Secondary school. \n\u00b0 Few existent staff are fatigued due to failure to recruit new staff thus reducing their overall productivity and service", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 7, "level": 8}}, {"headings_1": {"content": "implemented", "page": 7, "level": 8}}, [{"headings_0": {"content": "implementation", "page": 7, "level": 8}}, {"headings_1": {"content": "implemented", "page": 7, "level": 8}}], [{"headings_0": {"content": "implementation", "page": 7, "level": 8}}, {"headings_1": {"content": "implemented", "page": 7, "level": 8}}]], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 8, "level": 1}}, {"headings_1": {"content": "implementation", "page": 7, "level": 8}}], "page": 8, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed; \ne delayed commencement for the construction of Ntwetwe Seed school, whose construction to delayed procurement and technical issues under the hybrid procurement process \ne the centralization of the procurement process and the lotting of several contracts of different geographical terrain to one contractor. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 8, "level": 1}}, {"headings_1": {"content": "implementation", "page": 7, "level": 8}}, [{"headings_0": {"content": "delivery.", "page": 8, "level": 1}}, {"headings_1": {"content": "implementation", "page": 7, "level": 8}}]], "page": 8, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets \nin the work plans \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall Officer \nshould indicate the key performance indicators to be used to gauge the ensure Heads of out-puts. department are trained by the Part A of the performance contract for Accounting Officers planner in the outlines the core performance requirements against which their preparation \nof performance should be assessed in regard to achievement of quantified annual planned results. This requires the Accounting Officer to be work plans with assessed on the extent to which annual key performance appropriate indicators and targets are achieved for key projects and/or performance programs. indicators and", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 8, "level": 1}}, {"headings_1": {"content": "implementation", "page": 7, "level": 8}}], "page": 8, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "targets.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], "page": 8, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the approved work plan and sampled 6 outputs with a total of 26 activities. I noted the following; \no 5 outputs with 19 activities had clear performance indicators and targets. \ne 2 output with 10 activities where 5 activities had clear performance indicators and 5 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 6 \nerformance indicators and targets \nCatego No \\_No of \\| No of No of Expenditure % \n\\| of of Activitie activiti Amount \\| \n3 \n\\| quantifi \n\\| \ned \\| \\| \\| \n[Total \\| 7 \\| 2 \\| 2 \\| 5 \\| wre \\| \\| \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was still a challenge to some heads of departments especially when we were adapting to the Programme Based Budgeting approach of aligning Budgets and Work plan to NDPIII program approach. \n1.5 Implementation of outputs \n\u2014\u2014 \nI assessed the implementation of seven (7) outputs with thirty- The", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}, [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "two (32) activities worth UGX.7,407,499,436 and noted that Officer should; \nDetails are in Appendix 7 \ne communicate \no Five (5) outputs with eighteen (18) activities and expenditure with MoES to \nworth UGX.3,574,291,391 were fully implemented. \nexpedite the \no Two (2) outputs with six (6) activities worth hybrid \nUGX. 4,645,928,351 were partially implemented. Out of the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}]], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "procurement", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "six (6) activities, three (3) activities were fully implemented, processes \nin \ntwo (2) activities were partially implemented and one (1) order \nto \nactivity was not implemented. \nencourage", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}, [{"headings_0": {"content": "procurement", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "procurement", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "timely", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "commencement \nTable showing performance indicators and targets \nand completion \nCategory \n\\| No. Ne \\| rs iz \nNo of No. of \\| MM of No of \\| Expenditure \\| of \nUGIFT \n\\| of outputs \\| of \\| activi Activit \nactiviti \\| Amount (UGX) \\| jects \\| \\| \\| s \\| es not \\| \noutp \\| ties ies \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}, [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects.", "metadata": {"headings": [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uts in the \\| fully \\| partiall \\| imple \\| \n\u00a9 Intensify \\| \n\\|\\| \nssed \\|\" \\| \\| mente \\| implem \\| d \\| \nasse id \\| imple y \\| mente \\| \nmonitoring ent of \\| \n\\\\d jented \\| \\| \u2014\u2014\u2014 projects in order fo \nBE \nimplemented 5 \\| 18 18 \\| 0 0 \nFully \\| 3,571,250,556 \\|\\| address delays in \n\\| completion due \\| \noutputs T Eh Ai ee 7 Fixe \\| 4,645,928,351 \\_\\| to technical - \\| Partially \\| \\| \\| \\| \\| \n\\| \u2018touts a \\| \\| \n\\| implemented \\| 2 \\| 6 3 2 \\| 1 \\| \n\\| inadequacies by", "metadata": {"headings": [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}, [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}]], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4\u2014 \\|\\| the contractors. \nimplemented 0 0 0 0 0 \\| \\| \\| \u201aoutputs\\_ rn \nTal 7 234 2\u0131 \\| 2 \\_\u0131 8217,178,907 \\| \n\\| \\| epee \\| \\| : ae \nAs result of partial and non-implementation of the following planned activities, expected health and education services have \nbeen delayed to the beneficiaries; \n1.6 \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: \n1.6.1 Service Delivery under other service delivery Areas \nI sampled four (4) activities with a total expenditure of UGX.295,914,510 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations, details of which are in Appendix 8. \nSn \\_ Focus Area", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}, [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspection Observation =", "metadata": {"headings": [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Uganda Road Works were done according to The Accounting Officer \\| Fund", "metadata": {"headings": [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nthe BOQs, bush clearing, explained that failure to grabbling and heavy grading was provide for culverts for the \n- \n' done. \nroad was due to the \nHowever, the BOQs did not have inadequate URF budget for culvert installation which was the districts coupled with vital since the road was almost the budget cuts during the cut off by river crossings at two years.", "metadata": {"headings": [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}, [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}], [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}], [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}], [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}]], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "points.", "metadata": {"headings": [{"headings_0": {"content": "points.", "page": 10, "level": 8}}, {"headings_1": {"content": "Inspection Observation =", "page": 10, "level": 1}}], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. DDEG", "metadata": {"headings": [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Works were done according to The Accounting Officer the BOQs, bush clearing, grading \\| appreciated \nthe and culvert installation was done commendation. \nand the roads were in use. \nFailure to install culverts on low lying roads affects effective transportation of goods and services as well as connectivity of Towns. \nRecommendation \nThe Accounting Officer should consider making budget provisions for installation of culverts. \n1.6.2 Service Delivery under Focus Areas \nI sampled sixteen (16) out of Twenty-nine (29) activities in five (5) focus areas with a total expenditure of UGX.3,298,142,582 for physical inspection to assess key service \ncentre and renvatonf' \\| providers to \\| \\| \n\\| Renovation of 2 staff \n\\| abandon works. \\|", "metadata": {"headings": [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}, [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}]], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -2 staff houses at", "metadata": {"headings": [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], "page": 11, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n\\| \n\\| houses at \\| Kikonda \\| \\| \\| \\| \\| \\| \nKikonda HC HC III \\| \n\\| III \\| were still \n\\| \\| on-going. \\| \\| \n\\| \\| \\| \\| \n\\| \n\\| 2. \\| Micro- \\| Construction \\| \n\\| [The \\| \n\\| The farmer will \\| The Accounting \\| \\| scale of irrigation \\| demonstration \\| benefit from the \\| Officer \n\\| \\| irrigation \\| demonstratio \\| sites works \\| expected \n\\| appreciated the \\| \\| \nn sites \nwere done as \\| increase in the \\| commendation. \\| \n\\| \n\\| per BOQs, they \\| crop yield. \n\\| \n\\| \\| \\| were functional \\| \n\\| \n\\| and in by \\| use \\| \\| \n\\|\\_\\| \\\\ thefarmers 000 \\| 3 \\| Water Drilling and \\| Works were \\| The \n\\| \n\\| Developm \\| installation done as per \\| communities \n\\| \n\\| \nent Grant \\| of boreholes, \\| BOQs, the enjoyed \\| \n\\| \n\\| \\| \n\\| \\| production \\| water sources \\| increased \n\\| \\| \n\\| \n\\| well and a \\| were functional \\| access to safe \n\\| piped water \\| and in by \\| water. \n\\| \n\\| \\| use \\| \\| \\| supply \\| the = \n\\| \\| \n\\| \n\\| \nal System communities EEE \n4", "metadata": {"headings": [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}, [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}]], "page": 11, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 4", "metadata": {"headings": [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], "page": 11, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Education Construction \\| \nWorks were \\| The students \\| \nA The Accounting \\| \\| \\| Developm \\| \\| of a\\|done \\| as per \\| benefited from Officer \n\\| \\| \\| ent Grant classroom BOQs, the \\| \\| better \n\\| appreciated the \\| block and 5 \\| structures were education \ncommendation. \\| \\| \n\\| \n\\| \\| \\| stance m functional and \\| service delivery. \\| \n\\| \\| \\| latrines use by the \\| \\| sd \\| \\{\\| \\|\\_\\| students. =\\| \\| \nRecommendation \nThe Accounting Officer should communicate with Ministry Of Finance Planning And Economic Development to ensure timely release of funds in order to facilitate timely implementation of activities. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against \nThe District had a wage budget of UGX.19,602,521,222, out of which UGX.18,732,793,598 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 District had an approved wage budget of UGX.17,832,086,329, and The Accounting Officer obtained supplementary funding of UGX.1,770,437,894 resulting into a should liaise with revised wage budget of UGX.19,602,524,223 out of which MoFPED to ensure that UGX.19,602,521,222 (99.99%) was warranted resulting into only requested for funds unwarranted funds of UGX.3,001 (0.01%). \nare received and optimally absorbed. \nOut of the total warrants, UGX.18,732,793,598 was utilized by the \nDistrict resulting in to un-utilized warrants of UGX.869,727,624 \nrepresenting utilization of 95% as summarized in the table below and \ndetailed in Appendix 9. \n' Approv Supple Revised Warran Payment Unspent \\| \ned mentar Budget ts UGX. sUGX.Bn\\_ Balance \\_ \nBudget y UGX. UGX. Bn \nUGX. Bn UGX. Bn Bn Bn \n17.832 1.770 19.602 19.602 18.732 0.869 \n2.2 Validation of employees on the entity payroll \nThe District had 1,730 employees on the main IPPS payroll of The", "metadata": {"headings": [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}, [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}]], "page": 11, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 8}}, {"headings_1": {"content": "| 4", "page": 11, "level": 5}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "which 1,662 (96%) were fully verified, 22 (1.3%) were partially Officer should; verified, 24 (1.4%) were not verified and 22 (1.3%) staff did 9 Use the verified not show up. In addition, 10 individuals had not accessed the \npayroll as a basis payroll by end of June, 2023. These were captured as new \nof updating records in my determination of the entity wage bill These were", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 8}}, {"headings_1": {"content": "| 4", "page": 11, "level": 5}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "monthly payrolls", "metadata": {"headings": [{"headings_0": {"content": "monthly payrolls", "page": 12, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "captured as new records in my determination of the District for", "metadata": {"headings": [{"headings_0": {"content": "monthly payrolls", "page": 12, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paying", "metadata": {"headings": [{"headings_0": {"content": "paying", "page": 12, "level": 2}}, {"headings_1": {"content": "monthly payrolls", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wage bill. employee emoluments. \nThe summary of the validation exercise is shown in the table \nEngage the below; concerned Service Commissions and Details \nNo. of Annual base obtain minute \\| \nIndivid (UGX) extracts within an uals \nappropriate time Number of staff as per the payroll (June 1,730 \n1,522,972,104", "metadata": {"headings": [{"headings_0": {"content": "paying", "page": 12, "level": 2}}, {"headings_1": {"content": "monthly payrolls", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. frame for the Validated as follows;", "metadata": {"headings": [{"headings_0": {"content": "paying", "page": 12, "level": 2}}, {"headings_1": {"content": "monthly payrolls", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_\\_\\| validation of the dl \n\\_ \nTotal number of staff verified 1,662 1,459,285,067 \\| employees by (complete/fully verified) (A) \nMinistry of Public", "metadata": {"headings": [{"headings_0": {"content": "paying", "page": 12, "level": 2}}, {"headings_1": {"content": "monthly payrolls", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ne EEE", "metadata": {"headings": [{"headings_0": {"content": "ne EEE", "page": 12, "level": 3}}, {"headings_1": {"content": "paying", "page": 12, "level": 2}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| whose 22 22,279,314 \nPartially verified (individuals \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ne EEE", "page": 12, "level": 3}}, {"headings_1": {"content": "paying", "page": 12, "level": 2}}, [{"headings_0": {"content": "ne EEE", "page": 12, "level": 3}}, {"headings_1": {"content": "paying", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) Out of 1,730 employees who were on the District payroll by June 2023, 1,662 (96%) appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 22 (1%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 24(1%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \nd) A total of 12 (1%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. 6 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons including sick leave and study leave. \nii. 18 employees who were not accounted for. These payments were thus a financial loss to Government. \n\u20ac) 10 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise but they were not accounted for therefore they were not included in the validated payroll. \noe Failure to provide the key pre-requisite documents for validation casts doubt on the eligibility of employees. \noe Payments to unverified employees leads to financial loss to the Government. \nThe Accounting Officer explained that; \no further investigations of staff not verified were underway \nand will have them submitted to the District Service \nCommission for further action. \no some of the cases whose names were not on the District's \npayroll by June 2023 were employees of the District but \nwere removed from the payroll on retirement, transfer and \nabscondment. \n\\| 2.3 Inconsistencies in Employee Details \nA total of 224 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "ne EEE", "page": 12, "level": 3}}, {"headings_1": {"content": "paying", "page": 12, "level": 2}}, [{"headings_0": {"content": "ne EEE", "page": 12, "level": 3}}, {"headings_1": {"content": "paying", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured Officer should engage by NIRA on the National IDs. The information is critical in the the affected staff and identification of an individual. \nensure that employee records are duly \nof the staff leavers timely. \nrecover \nthe amount \nirregularly paid. \n2.6 \nReview of the district Staff Establishment \nReview of the establishment revealed; \nThe Accounting i. Out of 406 approved positions, a total of 240 positions were Officer should; \nfilled leaving a gap of 166 vacant positions \n\u00bb Continue \nii. The entity did not have an approved and costed staff engaging the establishment for primary, secondary and tertiary District Service institutions while the staff structure for health facilities \nCommission, issued by Ministry of Health was not incorporated into the \nMinistry of Public district approved structure. Service and e Under staffing hinders the district's ability to effectively \nMoFPED to have \ndeliver services to its intended beneficiaries \nthe vacant \ne The lack of an approved up-to-date staff structure positions filled negatively impairs resource planning and mobilization. \ne continuously engage MoES and The Accounting Officer explained that; \nMoPS to develop e they were unable to fill all the vacant positions due to \nand implement a inadequate wage provided in certain departments. \ncosted staff \ne There was a recruitment ban imposed by MoPS during the \nstructure primary, Financial year 2022/23. \nsecondary and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tertiary", "metadata": {"headings": [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], "page": 14, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "institutions. \n2.4 \nEstimated Wage Budget for validated staff for FY 2023/2024 \nI developed procedures to determine the number of staff in post Ministry of Public and approved recruitments so as to obtain the expected wage Service and the cost at the entity as highlighted in the table below; \nAccounting Officer \n] Category \n\\_ Number \nshould review the \nof Re-computed approved wage employees Budget(UGX) estimates of the", "metadata": {"headings": [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}, [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}]], "page": 14, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Staff in post-refer to \ndistrict for the FY", "metadata": {"headings": [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], "page": 14, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Beadenumt", "metadata": {"headings": [{"headings_0": {"content": "Beadenumt", "page": 14, "level": 3}}, {"headings_1": {"content": "tertiary", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u \\| 2023/24 im line with Fully verified 1,662 18,110,515,554 \nPartially verffied 226351768 the results of the ee a eu IT Valle erde \u00a9 on the payroll by June 2023 \nensure accurate wage \u2014 \n(new records), \n\\| bill for the district. \nUGX.19,275,488,000 revealed an excess budget of", "metadata": {"headings": [{"headings_0": {"content": "Beadenumt", "page": 14, "level": 3}}, {"headings_1": {"content": "tertiary", "page": 14, "level": 2}}, [{"headings_0": {"content": "Beadenumt", "page": 14, "level": 3}}, {"headings_1": {"content": "tertiary", "page": 14, "level": 2}}], [{"headings_0": {"content": "Beadenumt", "page": 14, "level": 3}}, {"headings_1": {"content": "tertiary", "page": 14, "level": 2}}]], "page": 14, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.192,243,386.", "metadata": {"headings": [{"headings_0": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, {"headings_1": {"content": "Beadenumt", "page": 14, "level": 3}}], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Over budgeting for wages creates opportunities for over payment of staff as well as payments to ghost employees. \nOther Matter \nIn addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 \nImplementation of Key Government Grants/Progqrammes (FOCUS AREAS \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, {"headings_1": {"content": "Beadenumt", "page": 14, "level": 3}}, [{"headings_0": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, {"headings_1": {"content": "Beadenumt", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, {"headings_1": {"content": "Beadenumt", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, {"headings_1": {"content": "Beadenumt", "page": 14, "level": 3}}]], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nThe District received UGX.652,670,174, out of UGX.652,670,174 budgeted (100%) for the financial year 2022/23. Out of the UGX.652,670,174 received, the District spent UGX.652,670,174 (100%). Below is a breakdown of the planned and actual activities that were implemented using the grant. \n\\| L jo quantity quantity\\_\\| \n\\| SN \\| Category", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}]], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Activity", "metadata": {"headings": [{"headings_0": {"content": "| Activity", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Planned Actual \\| \nnn \n\\| \n1 \\| Rural Water and Sanitation Construction of boreholes \n8 \\| 8 \\| Sub-Grant (traditional \\| Excavate a water 1 1", "metadata": {"headings": [{"headings_0": {"content": "| Activity", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}, [{"headings_0": {"content": "| Activity", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}]], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fr | |", "metadata": {"headings": [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \ncomponent) production facility i. \\| \\| \n\\| \n\\|2 \\| Piped Water Sub-Grant \\| Construction of piped water \\| 1 \\| 1 \\| \\|\\_\\_\\| (UgIFT component) \\| scheme es ee \\_\\_\\_ \n\u2014\\_", "metadata": {"headings": [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}, [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0o The District undertook desk and field appraisals for the all the 4 sampled planned projects worth UGX.363,004,242. \n\u00bb One (1) project for a piped water supply system had its designs approved by the Ministry of Water and Environment \ne The pipes bought for borehole works were stainless steel/u-PVC as per guidelines. \u00b0o The equipment procured under Drilling Boreholes and piped water supply were recorded in the asset register. \n\u00b0 A sample of 4 inspected sites had functional water facilities. \noe 120 (25%) existing water sources as well as 10 (100%) new sources were tested as per guidelines \ne Four (4) implemented projects had functional water user committees to ensure local ownership and long term usage of the facilities. \n3.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.13 Planning \na) Fairness in prioritisation of projects \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 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. \nAn analysis of the water budget allocations for the Sub-counties/Town councils revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 10 \nSN Category Sub \nBudget ' Ranking Rank County/Town Amount based on interpretation Council Name need \n1 Sub-County Wattuba SC 242,081,301 11 Eleventh Most with most \\| needy", "metadata": {"headings": [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}, [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}]], "page": 16, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}], "page": 16, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn \n\\_ \nee \n2 Sub-County Bananywa 1,811,303 3 Third most needy with least \n3 Sub-County Kyankwanzi TC, with no Ntwetwe TC \n", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}, [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}], [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}]], "page": 16, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- by rank \n\\|", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}], "page": 16, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "0 14 and 7 Fourtennth and \\| Seventh needy \nb) Funding and Absorption \nUGX.652,670,174 (100%) was received, out of UGX.652,670,174 budgeted. Furthermore, out of the UGX.652,670,174 received, UGX.410,588,873 (63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.242,081,301 (37%) related to Piped Water Sub-Grant (UgIFT component) as shown in the table below; \n\\| SN Purpose \\| Budgeted Released \\| \\| \n\\| \\| \\| Variance nn \\| amount \\| amount \\|", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}, [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}], [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}], [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}]], "page": 16, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | 7 _", "metadata": {"headings": [{"headings_0": {"content": "| | 7 _", "page": 17, "level": 1}}, {"headings_1": {"content": "allocation", "page": 16, "level": 1}}], "page": 17, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\| Rural Water and Sanitation Sub- \\| 410,588,873 410,588, 873 \\| \n0 \\| \\| \n\\| Grant (traditional component) : \\| RE \n\\| \n\\| \\| [ 342,081,301 \\|", "metadata": {"headings": [{"headings_0": {"content": "| | 7 _", "page": 17, "level": 1}}, {"headings_1": {"content": "allocation", "page": 16, "level": 1}}, [{"headings_0": {"content": "| | 7 _", "page": 17, "level": 1}}, {"headings_1": {"content": "allocation", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "metadata": {"headings": [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], "page": 17, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \\| \\|\\_\\_\\| component) u \\| \\| \\| on \n- \n\\| Total \n\\| 652,670,174 \\| 652,670,174 \\| 0 \\| \\_ \n= \nOut of the funds received, UGX.410,588,873 (100%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) activities while UGX.242,081,301 (100%) was spent on Piped Water Sub-Grant (UgIFT component) activities Details . \nare in the table below; \n\\| SN \\| Category em APP EST (A) RELEASE (B) Expenditure \\| \n[ Unspent \\| % \\| \u2018\\| \n\\_ \n\\| (UGX) \\| \\| (C) (UGX) (B-C) = (UGX) \n\\| \\| \\| \\| \n\u20181 Rural \\| 0 100. \\| \\| Sanitation \\| \n\\| Water and \n410,588,873 \\| 410,588,873 \\| 410,588,873 \\| \\| \n\\| \n\\| \ni \\| Sub-Grant \\| \\| \\| \\| \\| \n\\| \n\\| \\| (traditional \n\\| \n\\| component \\| [ \\| \\| \n\\| \nI DM \\| \\| \\| \\| im \\|2 Piped \\| \\| \\| 0\\| 100 \\| Water Sub- \\| 242,081,301 \\| 242,081,301 \\| 242,081,301 \\| \n\\| \n\\| \\| \\| \\| \\| Grant \\| \\| \\| \n\\| (UgIFT \u0131 \\| \\| \n\\| \n\\| \n\\| \\| component \\| \n\\| pe \\| a \\| Be \\| 652,670,174 \n\\| Total 652,670 174 \\| \nL \n3.1.4 Review of the Procurement process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract", "metadata": {"headings": [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}, [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\_\\_\\_Casting and installation of 08 boreholes\n4. Construction of a small piped water supply \\_ system at Wattuba rural growth centre Total \n\\_", "metadata": {"headings": [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "84,400,000 12/09/2022,", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \n\\_ \n236,003,100 : 12/09/2022 \\| \n536,705,720 \\_\\_\\_ \nb) A review of contract documents of procurements revealed that four (4) projects contracts were awarded after 31% October 2022, as shown in the table below; \nSn Project \nContract Date of Contract \n", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}]], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Hydrogeological surveying, siting and drilling of a", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Amount(UGX) award 51,357,500 29/11/2022 \u201aproduction wel. . \\\\ .", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Hydrogeological surveying, siting and drilling of 8 \n164,945,120 29/11/2022 \n\\| \nboreholes \nae \u2014 a \u201cree \u201d = nn m u \u2014\\_ a ~ u en\n3. Casting and installation of 08 boreholes", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- ae \u2014 a \u201cree \u201d = nn m u \u2014\\_ a ~ u en \nCasting and installation of 08 boreholes", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "84,400,000 07/02/2023", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\_\\_....\\_ ... \\|", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Construction of small piped water supply system \\| \n236,003,100 \\| 24/01/2023 a", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u201a at Wattuba rural growth centre \\| \n\\_", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, [{"headings_0": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}]], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ttall", "metadata": {"headings": [{"headings_0": {"content": "Ttall", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "936,705,720", "metadata": {"headings": [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0. \n\\_ \nDelayed procurement affects timely implementation of planned activities. \nThe Accounting Officer explained that this was attributed to; \n0 the delayed communication of the final IPFs for the water grant by MoFPED \no Failure to release Development grants in Quarter One resulting in delayed signing of contracts. \nRecommendation \nThe Accounting Officer should engage with MoFPED to release funds timely so that implementation of activities is commenced and concluded timely. \n3.1.5 Monitoring \na) Preparation and submission of quarterly reports \nGuideline 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}, [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 10\" January, Quarter 3: 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that the District delayed to submit performance reports for all the four (4) quarters. Details are in the table below; \n3.1.6 Special Consideration of Seed Schools \nGuideline 5.2 of the Grant Guidelines (2022/2023) requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that 3 UGFIT projects were not provided with water sources that were accessible by the local community. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}, [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| S/ N T UGIFT Project | Water | Community", "metadata": {"headings": [{"headings_0": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, {"headings_1": {"content": "936,705,720", "page": 18, "level": 1}}], "page": 19, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Audit Conclusion \\| \\| \\| \\| place (name) and \\| \nsource \\| \\| \\| \n\\| and status \\| accessibility to \\| \n\\| HC III \\| \n\\| watersstatus \\| \"Water \\| \n\\| 1:1. \\| Banda \n\\| Non-existent \\| Banda Sub county \nsource not in \n\\| \n\\| \\| \\| lace \\| \\| \n3", "metadata": {"headings": [{"headings_0": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, {"headings_1": {"content": "936,705,720", "page": 18, "level": 1}}, [{"headings_0": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, {"headings_1": {"content": "936,705,720", "page": 18, "level": 1}}], [{"headings_0": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, {"headings_1": {"content": "936,705,720", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\_\\_\\| Bananywa Seed \\| Non-existent Bananywa \nSub \\| \\| Water source not in Secondary School \\| \u2014\u2014\u2014\u2014\u2014\u2014\u2014\\_\u2014\\_\u2014\\| county \nplace \\| \\| Sub county \n\\| \n3, Sirimula HC III Non-existent \\| Ntwetwe \n\\| \\| Water source not in \\| \\| \nposer", "metadata": {"headings": [{"headings_0": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, {"headings_1": {"content": "936,705,720", "page": 18, "level": 1}}], "page": 19, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "[eles", "metadata": {"headings": [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], "page": 19, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ars \n: \nAs a result, the UGIFT projects had water constraints and the surrounding communities are not benefitting from water sources that are supposed to accompany the projects. \nThe Accounting Officer explained that this was due to the low ground water levels at these facilities that could not allow the use of water technologies like drilling of deep boreholes. \nRecommendation \nThe Accounting Officer should make budget provisions for production wells at the facilities to enable the respective communities access safe and clean water. \n3.2 Implementation of Uganda Interqovernmental Fiscal Transfers (UGIFT) Program \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting Uganda\u2019s Inter-Governmental Fiscal Transfer Reform Program (IGFTRP) for Results aimed at", "metadata": {"headings": [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "metadata": {"headings": [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}], "page": 20, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 Complete a staff house at Kikubya HCW 11 \u0131 \n\\| \n9 Renovation of 2 staff houses at Kikonda HC III \n2 1 . \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where the District had commendable performance; \ne All UGIFT activities sampled worth UGX.2,728,082,998 were budgeted for. \ne the District obtained a No-objection of planned investments from MOH for Upgrading of Banda health center II to health center Ill \ne there were material test results of building materials used by contractors of three (3) projects. \n3.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.2.2.1 Planning and Budget Performance \na) Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}, [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}], [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}], [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}], [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}], [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Standard %oage budget allocation as per guidelines \nRepair of medical equipment 20% 1. \nReplacement of small medical equipment and \n20% \nUpgrade and new construction including \n60% Geotechnical Investigation on the selected sites \n\\_ \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for support \nand medical furniture. \n\\| Upgrade and new \nconstruction including \\| \nGeotechnical \\| \n\\| Investigation on the \n\\| \nselected sites \n\\| \n\\| \n\\| \n\\| Maintenance of \\| \\| \n\\| 729,082,530 72% 2 60% 12% buildings \n\\| \n\\| \\| Completion of \\| \\| \nunfinished structures \\| \nProvision of auxiliary \n\\| structures for support \\| \n\\| services \\| He apo EEE Total \\_1,013,401,166 \\| 100% 100% =\\| O% \\| \\| \n\\| \nUnder budget allocations negatively affects effective provision of health services from repair of medical equipment and replacement of small medical equipment. \nThe Accounting Officer explained that the regional equipment maintenance workshop in Mubende still lacked capacity to carry out equipment maintenance due to lack of biomedical engineers. \nRecommendation \nThe Accounting Officer should consult with the regional workshop in Mubende on the progress of the recruitment of the biomedical engineers in order for facilitate proper budgeting for repairs of medical equipment. \nb) Budget allocation for monitoring and supervision \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were over budget allocations of 9% as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Activity", "metadata": {"headings": [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], "page": 21, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Identifier \\| Budget \\| %age Standard \\| %age \\| \\| Budget \\| Amount \\| budget %age ; budget \\| ; \n\\| \n\\| Amounts \\| \n\\| allocati \\| budget \\| Variance \\| \\| \n\\| \\| \\| on \\| allocation \\| \\| as per \\| \nOver budget allocations negatively affect achievement of the intended health infrastructure objectives. \nRecommendation \nThe Accounting Officer should ensure that the District Planner and the District Health Officer work together to make appropriate budget allocations for monitoring and supervision in compliance with the guidelines. \nc) Funding and Absorption \nOut of UGX.4,488,994,146 released, UGX.3,750,769,919 (84%) was spent, resulting into an under absorption of UGX.738,224,227, as indicated in the table below; \nFunds released (UGX) \\| Expenditure (UGX) \\| Unspent (UGX) \\_%age of funds absorbed\\_ ..4488,994,146 \\_\\_\\_\\_3,750,769,919 738,224,227, BA \nUnder absorption of released funds resulted in partial implementation of the following key activities; \noe Construction of Kyakabuga Seed Secondary school. \noe Construction of Banda Health Centre ITI. \nThe Accounting Officer explained that the under absorption of funds was mainly", "metadata": {"headings": [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}, [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "attributed;", "metadata": {"headings": [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], "page": 22, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Delayed procurement processes and technical hitches for the construction of Ntwetwe SEED school. \no The externalization of the procurement process and the loting of several contracts of different geographical terrain a single contractor without capacity run all projects simultaneously. \n\u00b0 Delayed supply and installation of medical equipment at facilities by the contractor. \nRecommendation \nThe Accounting Officer should \n\u00b0 engage the MoES to ensure timely commencement and completion of the hybrid procurements in order to facilitate timely completion of projects \n\u00a9 engage suppliers to ensure timely supply of purchased equipment. \n3.2.2.2 Implementation of UGIFT Activities \na) UGIFT Projects implemented on untitled Land \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that there was a pending dispute over land ownership between Makerere University and Kyankwanzi District Local Government. \nRecommendation \nThe Accounting Officer should encourage dialogue between the two parties to ensure the dispute is resolved and titles obtained. \nb) Project Implementation for Current Financial Year 2022-23 \nI sampled five (5) UGIFT projects with a total expenditure of UGX.4,775,789,020 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations. Details are in Appendix 11. \n[Sn \\| Activity Observations: \\| = \n\\| \n\\_1. \\| Upgrading of Banda Health Centre III \\| Works were stillon-going \n: ue \\| \\| 2. staff houses at Kikonda HC III. \\_\\| Works were still on-going", "metadata": {"headings": [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}, [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[2", "metadata": {"headings": [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], "page": 23, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ee \n3 \\| Supply of medical equipment at Banda \nMedical equipment meant for Banda HC III were \\| \\| \n\\| stored up at Butemba HC III since Banda HC III was \n\\| \\| HC III \n\\|\\_ still under construction \n\u201c \nAs a result, the expected improvement of health services was delayed due to partial completion of works. \nThe Accounting Officer explained that this was caused by the delayed release of unspent balances for FY 2021/2022 where they were Revoted one month to end of the Financial Year 2022/2023. \nRecommendation \nThe Accounting Officer should engage MoFPED to ensure timely release of funds to enhance timely implementation of planned activities. \nc) Non-utilisation of Personal Protective Equipment \nOn physical inspection of construction sites worth UGX.2,429,564,362, I observed that the site workers were not wearing personal protective equipment. \n\\| Sn \\| Project name \na ] \\| inspection Amount(UGX) Audit remarks \\| \n1 \\| Construction of a seed secondary \n1,997,605,011 \\| Workers were not putting on \\| school at in SC \\| \n3.3 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.258,587,008 to implement the following activities; \nSN Activity \nPlanned Actual quantity quantity \n1 Construction of 2 classroom block \n1 1 \n2 Construction of 5 stance latrine \n7 7 \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following; \n3.3.1 Positive observations \nI noted the following areas where the District had commendable performance; \nThe District maintained an asset register of education facilities and their condition oe \nto ensure informed prioritization in selection of schools to benefit from the grant. oe Eight (8) projects funded at UGX.245,267,344 had measures to mitigate environmental and social risks as well as environmental and social risks. \ne Capital development works and investment service costs were adequately allocated. \no The district was implemented all the 8 planned activities worth", "metadata": {"headings": [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}, [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}]], "page": 23, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.245,267,344.", "metadata": {"headings": [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}, {"headings_1": {"content": "[2", "page": 23, "level": 1}}], "page": 24, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The district incorporated all the 8 activities worth UGX.245,267,344 in the the Approved District budget and Annual work plan. \nAll projects implemented were eligible as per the guidelines. \noe \nEight (8) Projects worth UGX.245,267,344 had site visit Minutes. oe \no The internal Auditor endorsed all payment certificates of 8 Projects worth", "metadata": {"headings": [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}, {"headings_1": {"content": "[2", "page": 23, "level": 1}}, [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}, {"headings_1": {"content": "[2", "page": 23, "level": 1}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}, {"headings_1": {"content": "[2", "page": 23, "level": 1}}]], "page": 24, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.245,267,344.", "metadata": {"headings": [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], "page": 24, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All projects inspected were executed according to the BOQs, completed in time o and were in use by the beneficiaries. 3.3.2 Areas of Improvement I noted the following areas where the District needs improvement; 3.3.2.1 Review of and allocation 3.3.2.2 Monitoring and Evaluation a) Failure to carry out Monitoring and Evaluation Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President's Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. I noted that all the eight (8) Projects worth UGX.245,267,344 were not monitored by the MoES Engineering Assistant and District Executive Committee. Details in Appendix 12. There is a risk that these projects were not implemented in accordance to the terms and conditions of the contract. The Accounting Officer explained that the monitoring and supervision of projects under the Education Sector by appointed MoEs Engineering Assistants is majorly emphasized under the world Bank funded UGIFT project implementation requirements. Recommendation The Accounting Officer should liaise with the MoES- Engineering Assistant, District Executive Committee and the RDC to monitor the projects as per guidelines. 3.4 Micro Scale irrigation Program The GoU is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. The District received UGX.294,825,140, out of UGX.294,825,140 budgeted (100%) to implement the following activities. [ \\| \\| oo \\| Planned \\| \\| SN \\| Category Activity Actual \\| \\| \\| quantity \\| quantity \\| \\| ee a [Di nose] \\_ ne 0 a 1 Construction of demo Installation of \\| o Three (3) microscale irrigation demonstration sites with a total expenditure of UGX.56,123,625 were implemented in accordance with the specification and irrigation equipment was found to be functional. 3.4.2 Areas of improvement I noted the following areas where the District needs improvement; 3.4.2.1 Planning and Budget Performance a) Budget performance The District received", "metadata": {"headings": [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}, [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}]], "page": 24, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "metadata": {"headings": [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], "page": 26, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quarter Four 73,706,285 73,706,285 73,446,513 259,772 99.6% \\_ \nTotal 294,825,140 294,825,140 \\_\\_293,786,055 1,039,085 99.6% \nFailure to Absorb all funds affects implementation of planned activities. \nRecommendation \nThe Accounting Officer should ensure timely implementation of activities so that all funds released are absorbed. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report and I \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}]], "page": 26, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], "page": 27, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit \u00a9 procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. o 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's use of the going concern basis of oe accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during", "metadata": {"headings": [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}]], "page": 27, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], "page": 29, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The PDCs were fully constituted. 10 sampled SACCOs held their first general meeting less than 1 month after their registration. Leadership vetting committee was elected and inaugurated in the 10 PDM SACCOs vetting criterion following the PDM SACCO byelaws were included in the minutes in the 10 PDM SACCOs. UGX.1,048,180,305 was adequately accounted for by the 10 PDM SACCOs 10 sampled PDM SACCOs trained PDM SACCO members. 10 sampled PDM SACCOs included the bank account opening resolutions in their minutes. 10 sampled PDM SACCOs operated with fully constituted Boards. The training of trainers and Training of local experts was carried The HLG core implementation team carried out training of households and enterprise group leaders in 10 sampled Parishes. 119 SACCOs were registered under the Cooperative Societies Act 120 Enterprise groups in 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs. 10 sampled PDM SACCOs had PDM member registers for 120 enterprise groups. 4.3.1 Planning and Budget Performance I reviewed the District approved work plan and budget for PDM activities and noted the following; 4.3.1.1 Disbursement of Parish Revolving Fund (PRF) to the Households Paragraph 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. I noted that 10 sampled PDM SACCOs had disbursed UGX.1,046,500,000 (95%) out of the PRF received of UGX.1,095,845,690 leaving UGX.49,345,690 (5%) undisbursed. Details are in Appendix 13. Low disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. Recommendation The Accounting Officer should investigate further why funds disbursements are low so that solutions can be provided. 4.3.2 Review of Governance Structures Paragraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}]], "page": 29, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG Core Implementation \\| e The District", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \\| Teams \nquarterly performance and explained that the PDM \\| \\| \n\\| \ntherefore there was no evidence of; Secretariat had promised \\| \n\\| \nMobilization and sensitization ofthe to provide a standard \\| \\| \nvarious stakeholders at all levels \\| reporting template for including communities, Support for \\| compilation \nof \n\\| the continuous formation of PDM \\| consolidated quarterly \\| \n\\| \n\\| enterprise groups, Training of the \\| reports, however this was \n\\| \nPDM enterprise groups and \\| not done. \\| SACCOs, and Continuous data \\| \n\\| \n\\| \ncollection at household and \\| \n\\| \\| community levels. \\| \n\\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}]], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish Development \\| Did not parish priorities and The Accounting Officer \\| e", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "prepare \n\\| \nCommittees (PDC) \n\\| action plans for the FY 2022/2023 \\| explained that they were \n\\| \\| \n\\| \\| \\| \nnot aware of preparation \\| \\| \\| \n\\| of parish priorities and \n\\| \\| \\| \n\\| \n\\| action plans since some \\|", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}]], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 31, "level": 1}}, {"headings_1": {"content": "oo", "page": 29, "level": 2}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines were not \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 31, "level": 1}}, {"headings_1": {"content": "oo", "page": 29, "level": 2}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| availed the district \\| \\_ to \\| \\| \n\\| \n\\| training committee for \\| \\| \\| L \\| proper guidance. \\| ; \n. \n\\| 3. \\| PDM SACCO Board \n\\| The members of the board did not \\| The Accounting Officer e \n\\| \\| \nfill in expression of interest forms \\| did not directly respond \\| \n\\| to to \nprior being elected board \\| the issue of filling \\| \\| \nmembers. Details are in Appendix \\| expression of interest \\| \n\\| \\| \\| 14 forms. \n\\| \n\\| 4. \\| SACCO Committees and 10 sampled SACCOs did not The Accounting Officer \\| \\| Sub Committees \n\\| constitute the Loan, Production, did not directly respond \\| \n\\| \n\\| Marketing, Business Development \\| to the issue of Loan, \\| \\| \n\\| services, Finance and investment \\| Production, Marketing, \\| \n\\| \\| \\| are \\| \nsub Committees. Details in \\| Business Development \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}, [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}]], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Appendix 15", "metadata": {"headings": [{"headings_0": {"content": "| Appendix 15", "page": 31, "level": 3}}, {"headings_1": {"content": "| |", "page": 31, "level": 3}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| services, Finance and \\| \n\\| \\| investment sub \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Appendix 15", "page": 31, "level": 3}}, {"headings_1": {"content": "| |", "page": 31, "level": 3}}, [{"headings_0": {"content": "| Appendix 15", "page": 31, "level": 3}}, {"headings_1": {"content": "| |", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Appendix 15", "page": 31, "level": 3}}, {"headings_1": {"content": "| |", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LI JE, EEE | Committees. |", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to prepare quarterly performance report, negatively affects monitoring and oe \nfollow up on the implementation of PDM activities in the district \noe Failure to prepare parish priorities and action plans, implementation of PDM \nactivities will be negatively affected since it will not be guided by appropriate plans \no PDM Boards institute and operationalise sub-committees. \n4.3.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier - \n", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}, [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kyangwanzi 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": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], "page": 32, "document_name": "Kyangwanzi 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 e \nRegistrar 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 o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \noe The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A 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. \noe The 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 e \nSACCO 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 of Observations registration \n", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}, [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}]], "page": 32, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM e119 SACCOs were not The Accounting Officer explained SACCOs Under the licensed to take on the. that Uganda Micro finance \\| Microfinance", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], "page": 32, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "business of lending under Regulatory Authority did not Institutions Money Microfinance Institutions provide proper guidance on the \\| Lenders Act \nmoney \nlenders act detailed Licensing of SACCOs at inception. \\| as \nfund; 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": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}, [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}]], "page": 32, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \n[SN [Activity \\_\\_\u2014'\\| Observations \\|", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}, [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}]], "page": 33, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of \\| 10 sampled parishes did \\| The Accounting Officer explained that the \\| \u00ab \n\\| \n\\| Households", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], "page": 33, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| not carry out wealth \\| PDM National Coordinator guided all the", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], "page": 33, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], "page": 33, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "during Accounting Officers to discontinue wealth \\| identification of as a measure poor \\| \n\\| ranking to identify the \n\\| \n\\| subsistence households. households to participate in PDM. He \\| instead advised the subsistence \\| \\| \n\\| Details are in Appendix \\| \n\\| \n17. \nhouseholds be determined and \\| to \nselected at village level through a village \n\\| \n\\| \n\"commodity list. Details are in Appendix 19.", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}]], "page": 33, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Loan Application e20 beneficiaries in 10 The Accounting \u2018Officer explained that a and Approval Parishes who accessed verbal directive to select beneficiaries out Process", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], "page": 34, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "loans before 5 June 2023 of the PDMIS was from the Deputy were not selected through National Coordinator; but after realising the PDMIS. Details are in the shortcomings when the system had Appendix 20. \nbeen rolled out and selection was through the PDMIS. \n", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}]], "page": 34, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Insurance Policy \u00ab20 PRF beneficiaries out The Accounting Officer explained that the for Farming 20 who carried out guidelines were silent about the Enterprises", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], "page": 34, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "farming enterprises in 10 Insurance service providers and how they sampled PDM SACCOs did would be paid. \nnot obtain agricultural \ninsurance policies from \\| \nUAIS. Details are in \nAppendix 21. \ne Failure to identify subsistence households using the wealth ranking tool may undermine the achievement of pillar objectives. \nFailure to follow the stipulated loan application and approval process may result e \ninto ineligible beneficiaries accessing PRF. \nFailure to select and implement prioritized projects may undermine achievement e \nof the pillar objectives. \nLack of recourse in form of insurance will expose the farming enterprises to the e \nadverse effects of climate change and may result into failure to recover the loan funds. \nRecommendations \nThe Accounting Officer should; \nensure that PDM SACCOs review the household beneficiary list to identify those e\u00b0 \nthat do not qualify to receive funding. \nstrengthen monitoring of the PDM SACCOs and their respective enterprise groups e \nto ensure that they implement activities in line with LG selected Priority commodities. \nenhance monitoring of the PDM SACCOs and their respective enterprise groups to \u00a9 \nensure that they implement activities in line with LG selected Priority commodities. oe liaise with the secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries. \noe 1 beneficiary in 1 PDM SACCOs had implemented a different project from that", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}]], "page": 34, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approved.", "metadata": {"headings": [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], "page": 35, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18 beneficiaries in 9 PDM SACCOs had implemented projects as planned. o \nNon implementation of planned projects and implementation of non-planned projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that the guidelines have remained silent on action or penalties in the event a person deviates from the initial project signed out for implementation or from the guidelines. \nRecommendation \nThe Accounting Officer should enhance monitoring of the PDM activities to ensure beneficiaries are complying with the PDM requirements. In addition, he should seek clarification from the PDM Secretariat on actions to be taken when a beneficiary deviate from an approved project. \nJohn F.S. ae Ren, AUDITOR GENERAL Le OPy 28\" December, 2023 \nAPPENDICES \nAppendix 1: Performance of LocalRevenue No Source Approved - Actual \nReasons for budget Collections Variance(UG under/over (UGX) (UGX) X) collection \nTax Revenues \nLocal 94,271,250 -4,271,250 Salary \nServices Tax ~ 90,000,000 \nenhancement of scientists attributed to better \nLand fees", "metadata": {"headings": [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}, [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}]], "page": 35, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "135,000,000 128,701,430", "metadata": {"headings": [{"headings_0": {"content": "135,000,000 128,701,430", "page": 36, "level": 1}}, {"headings_1": {"content": "approved.", "page": 35, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 36, "level": 1}}, {"headings_1": {"content": "135,000,000 128,701,430", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6,298,570 \\| Low levels of land titling in the current year", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 36, "level": 1}}, {"headings_1": {"content": "135,000,000 128,701,430", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "metadata": {"headings": [{"headings_0": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}, {"headings_1": {"content": "performance", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "assessed clients \\_ \nand closure of some businesses Other revenues \ntax \\_ \\_ \nNon-Tax \nRevenues \nOther Property 0", "metadata": {"headings": [{"headings_0": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}, {"headings_1": {"content": "performance", "page": 36, "level": 1}}, [{"headings_0": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}, {"headings_1": {"content": "performance", "page": 36, "level": 1}}], [{"headings_0": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}, {"headings_1": {"content": "performance", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "income", "metadata": {"headings": [{"headings_0": {"content": "income", "page": 36, "level": 1}}, {"headings_1": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dividends \n0 Rent \nOther property income (disposal of", "metadata": {"headings": [{"headings_0": {"content": "income", "page": 36, "level": 1}}, {"headings_1": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}, [{"headings_0": {"content": "income", "page": 36, "level": 1}}, {"headings_1": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "assets)", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 36, "level": 8}}, {"headings_1": {"content": "income", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nSale of goods and \n0", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 36, "level": 8}}, {"headings_1": {"content": "income", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "services", "metadata": {"headings": [{"headings_0": {"content": "services", "page": 36, "level": 8}}, {"headings_1": {"content": "assets)", "page": 36, "level": 8}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 \\_\u2014 nn. Administrative fees 359,753,000 425,407,983 -65,654,983 High levels of and licenses \nactivity at cattle markets increasing \u2014 revenue collected \u201cey fines and \\_ Court \na \nPenalties \n12 ene ne en \n\\_ Other fines and \n\\_ Penalties u \nL\\_ - 1 \nAppendix 2: Performance of GOU warrant", "metadata": {"headings": [{"headings_0": {"content": "services", "page": 36, "level": 8}}, {"headings_1": {"content": "assets)", "page": 36, "level": 8}}, [{"headings_0": {"content": "services", "page": 36, "level": 8}}, {"headings_1": {"content": "assets)", "page": 36, "level": 8}}]], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| I _", "metadata": {"headings": [{"headings_0": {"content": "| I _", "page": 37, "level": 2}}, {"headings_1": {"content": "services", "page": 36, "level": 8}}], "page": 37, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 37, "level": 8}}, {"headings_1": {"content": "| I _", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved \\| Warrants \\| Variance \\| Yeage \\| \\| Budget (UGX) (UGX) \\| (UGX) \\| performance \\| \\| \nhe \"Agro- \n2 nn Bu z Bus 100% a 2,011,831,378 \\| 2,011,831,378 \\| \n0 \n\\| \n\\| \nIndustrialization \\| \n\\| \n\\| \nManufacturing \\| 9,382,963 9,382,963 0; 100% \\| \n\\| \n\\| \n\\| Tourism 1,530,547 1,530,547 0 100% \n\\| Development \\|", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 37, "level": 8}}, {"headings_1": {"content": "| I _", "page": 37, "level": 2}}, [{"headings_0": {"content": "Programme", "page": 37, "level": 8}}, {"headings_1": {"content": "| I _", "page": 37, "level": 2}}], [{"headings_0": {"content": "Programme", "page": 37, "level": 8}}, {"headings_1": {"content": "| I _", "page": 37, "level": 2}}], [{"headings_0": {"content": "Programme", "page": 37, "level": 8}}, {"headings_1": {"content": "| I _", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| r |", "metadata": {"headings": [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], "page": 37, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Natural Resources, 1,157,228,247 \\| 1,157,228,247 \n0 100% Environment, \\| \\| \\| Climate Change, \\| \\| \nLand And Water \n\\| \\| Management \\| \\| \n\\| \n\\| Private Sector 35,224,514 35,224,514 \\| 0 100% \n\\| \nDevelopment \\| \\| \\| Integrated 3,735,058,672 \\| 1,669,734,623 2,065,324,049 \\| 45% \\| Transport \\| \\| \\| \nInfrastructure And \\| \n\\| \\| \nServices \n\\| . \n\\| \nSustainable 5,237,000 \\| 5,237,000 \\| 0\\| 100% \\| Urbanisation And \n\\|Housing \nsy \nDigital 3,324,303 3,324,303 Transformation \n\\| Human Capital 24,212,779,222 23,3713,327,196 499,452,026 \\| \n\\| Development \n\\| \n\\| Public Sector 92,162,607 92,162,607 0 \nTransformation \n\\| Community 235,763,953 \\| 132,599,463 103,164,490 56% \\| Mobilization And \n\\| Mindset Change \nGovernance And 4,667,499,569 4,667,496,564 3,005 100% \nSecurity \\| i \\| Development Plan 383,079,005 \\| 383,079,005 \n0 100% \\| \\| Implementation \\| \ni \nTotal \n6,550,101,980 \\| 33,882,158,410 2,667,943,570 93% \nAppendix 3: Activities affected by performance of GOU warrant \nNo. Programme \nAmount not Activities not Purpose and impact of the warranted /partially partially / unimplemented", "metadata": {"headings": [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}, [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}]], "page": 37, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented activity", "metadata": {"headings": [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Integrated Transport 1,332,557,589 Maintenance Maintenance of roads under Infrastructure And \nof roads \nServices \nemergency interventions m was partially done which deprived \\| beneficiary communities from \\| \nefficient transport facilities. \n2 Integrated Transport \\| \\| Infrastructure And Services \n\\_ \n422,481,460 Tarmacking of Planned tarmacking of Buyondo- . Buyondo- Senkute-Mpuga-Kyanda Rd was Senkute- partially done which deprived . Mpuga-Kyanda beneficiary communities from Rd efficient transport facilities. \n3 Human Capital 347,561,707 Immunisation Routine immunization campaigns", "metadata": {"headings": [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}, [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}], [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}], [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}], [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}], [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}]], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 1}}, {"headings_1": {"content": "implemented activity", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "campaigns including covid-19 mitigations", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 1}}, {"headings_1": {"content": "implemented activity", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "including", "metadata": {"headings": [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was partially implemented which covid-19 left communities prone to \n4 Integrated Transport Infrastructure And Services \nmitigations contraction of Covid-19. \\_ \n309,485,000 Roads \n' Roads maintenance cost, and. maintenance allowance to field staff which \ncost, \nand resulted in partial implementation \n\\| \nallowance to of roads maintenance which field staff \ndeprived beneficiary communities from efficient transport facilities. \nAppendix 4: Utilization of Warrants \n\\| Programme Warrants (UGX) Actual \\| Variance \\| Yage \\| \\| \nExpenditure p \\| (UGX) performance \\|", "metadata": {"headings": [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}, [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Agro-", "metadata": {"headings": [{"headings_0": {"content": "| Agro-", "page": 39, "level": 1}}, {"headings_1": {"content": "including", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,016,081,378 \\| 1,879,278,554 \\| 136,802,824 \\| 93% \n\\| Industrialization \\| \n\\| \ntt \u2014 \\| Manufacturing 22,406,963 22,401,984 \u2018 5,979 \\| 99% \n\\| Tourism j 1,530,547 1,521,910 8,637 \\| 99% \n\\| \n\\| \nDevelopment \nI \n\\| \n' Natural Resources, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Agro-", "page": 39, "level": 1}}, {"headings_1": {"content": "including", "page": 38, "level": 1}}, [{"headings_0": {"content": "| Agro-", "page": 39, "level": 1}}, {"headings_1": {"content": "including", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Agro-", "page": 39, "level": 1}}, {"headings_1": {"content": "including", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 39, "level": 1}}, {"headings_1": {"content": "| Agro-", "page": 39, "level": 1}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Climate Change, 1,183,683,312 1,180,084,000 \\| 3,599,312 \"99% ' \nLand And Water \nManagement + 4 as Private Sector \n38,907,514 28,200,000 10,707,514 72% \\| Development \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 39, "level": 1}}, {"headings_1": {"content": "| Agro-", "page": 39, "level": 1}}, [{"headings_0": {"content": "Environment,", "page": 39, "level": 1}}, {"headings_1": {"content": "| Agro-", "page": 39, "level": 1}}]], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 39, "level": 8}}, {"headings_1": {"content": "Environment,", "page": 39, "level": 1}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r } +", "metadata": {"headings": [{"headings_0": {"content": "r } +", "page": 39, "level": 1}}, {"headings_1": {"content": "Integrated", "page": 39, "level": 8}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "r } +", "page": 39, "level": 1}}, {"headings_1": {"content": "Integrated", "page": 39, "level": 8}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,699,734,623 1,699,098,722 \\| 1,165,129 100% Infrastructure And \nServices \\| \\| = \n\\| \n\\| Sustainable \n\\| Urbanisation And 7,737,000 7,731,896 5,104 100% \\| Housin \\| \\| \nDIGITAL \nray y 8,499,100 900 100% TRANSFORMATION \\| \n\\| \n\\| Human Capital 23,724,127,196 \\| 22,416,648,260 1,307,478,936 \\| 95% Development \n\\| \nPublic \nSector \nTeassformallon \\| \\| \n148,673,607 133,703,270 14,970,337 90% \\| \nL \n\\| COMMUNITY I \\| \n\\| MOBILIZATION 137,599,463 \\| 124,572,000 13,027,834 91%", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}, [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}], [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}], [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}], [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}]], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| AND MINDSET", "metadata": {"headings": [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| CHANGE \nGovernance And \n5,017,943,670 4,827,817,769 243,424,175 95% & Securit \\| \\| \\| L \u2014\u2014\u2014\u2014\u2014,\u2014emniusinuseni Development Plan T \n455,023,819 451,673,727 3,351,247 \\| 99% 0 Implementation \n\\| \\| \\| \\| \n\\| Total \n34,461,949,092 32,781,229,423 1,680,719,669 95% \nAppendix 5: Activities affected by utilization of Warrants \n' No. Programme Warrants not Activities affected by the Reason for the Utilized under utilization . underutilization of warrants \nHuman Capital \n367,062,970 Construction of Ntwetwe seed Delayed procurement process Development school that had not yet been concluded by year end. \nHuman Capital \n252,553,362 Planned replacement of Primary Halting of recruitment of staff Development \nteachers, died, retired, by the PSST MoFPED. transferred and or left service \nHuman Capital \n228,588,730 Planned recruitment of Secondary Halting of recruitment of staff Development \nSchool teachers for Kyakabuga by the PSST MoFPED. \nSEED school. \nHuman Capital \n212,899,540 Upgrade to completion of Banda Late submission of payment Development \nHC IIT \n\\_ certificates by the contractor \n\\_ \nGovernance And", "metadata": {"headings": [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}, [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}]], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "194,381,514", "metadata": {"headings": [{"headings_0": {"content": "194,381,514", "page": 40, "level": 1}}, {"headings_1": {"content": "| AND MINDSET", "page": 39, "level": 4}}], "page": 40, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security \n7 Planned recruitment and Halting of recruitment of staff replacement of staff under Local by the PSST MoFPED. \n\\| \npayroll \nAgro- \n130,977,736 Planned recruitment and Halting of recruitment of staff Industrialization \nreplacement of staff under by the PSST MoFPED. Production department \nTotal \n1,386,463,852 \nendix 6: Lack of a \nf \n\\| \\| 1 \\| ] \\| \\_\\| \\| \nSs Progr Sub- PIAP Budg Focus/ Activiti Key Planned Are there Is the Conclusion Concl Budgeted Revised Amount Amount \\| N am progra (Progra et Themat es performan Target clear perfor at Activity usion amount budget released Spent UGX m m Outp icarea ce for the targets and mance Level at UGX UGX UGX (\u2018000\u2019) Impleme ut \nindicator(s Financial performanc indicat (Fully Outp (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "194,381,514", "page": 40, "level": 1}}, {"headings_1": {"content": "| AND MINDSET", "page": 39, "level": 4}}, [{"headings_0": {"content": "194,381,514", "page": 40, "level": 1}}, {"headings_1": {"content": "| AND MINDSET", "page": 39, "level": 4}}], [{"headings_0": {"content": "194,381,514", "page": 40, "level": 1}}, {"headings_1": {"content": "| AND MINDSET", "page": 39, "level": 4}}], [{"headings_0": {"content": "194,381,514", "page": 40, "level": 1}}, {"headings_1": {"content": "| AND MINDSET", "page": 39, "level": 4}}]], "page": 40, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ntation", "metadata": {"headings": [{"headings_0": {"content": "ntation", "page": 41, "level": 1}}, {"headings_1": {"content": "194,381,514", "page": 40, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ") year e indicators or Quantified ut Action", "metadata": {"headings": [{"headings_0": {"content": "ntation", "page": 41, "level": 1}}, {"headings_1": {"content": "194,381,514", "page": 40, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Measure)", "metadata": {"headings": [{"headings_0": {"content": "(Measure)", "page": 41, "level": 1}}, {"headings_1": {"content": "ntation", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plan)", "metadata": {"headings": [{"headings_0": {"content": "Plan)", "page": 41, "level": 1}}, {"headings_1": {"content": "(Measure)", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Output \nto me\u00e4sure used /Not fully level performanc by Quantified (Fully @ Manag ) Quant quantificati ement ified/ on? reason Not (Yes/No) If able? fully no give the (Yes/N", "metadata": {"headings": [{"headings_0": {"content": "Plan)", "page": 41, "level": 1}}, {"headings_1": {"content": "(Measure)", "page": 41, "level": 1}}, [{"headings_0": {"content": "Plan)", "page": 41, "level": 1}}, {"headings_1": {"content": "(Measure)", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quant", "metadata": {"headings": [{"headings_0": {"content": "Quant", "page": 41, "level": 1}}, {"headings_1": {"content": "Plan)", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "reason o) I ified) \nno give \nthe \n\\| \\| \\| reason el \\|", "metadata": {"headings": [{"headings_0": {"content": "Quant", "page": 41, "level": 1}}, {"headings_1": {"content": "Plan)", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|) @) \u00a9", "metadata": {"headings": [{"headings_0": {"content": "|) @) \u00a9", "page": 41, "level": 3}}, {"headings_1": {"content": "Quant", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pal ZN", "metadata": {"headings": [{"headings_0": {"content": "|) @) \u00a9", "page": 41, "level": 3}}, {"headings_1": {"content": "Quant", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| (p=) on | | a \u00ae @\u00ae oa ww le \u00a9)", "metadata": {"headings": [{"headings_0": {"content": "| (p=) on | | a \u00ae @\u00ae oa ww le \u00a9)", "page": 41, "level": 1}}, {"headings_1": {"content": "|) @) \u00a9", "page": 41, "level": 3}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| mW 3 \\| \\| \n\\| \n\\| \n1 12- 01- \n32000 Educatio Construc Number of 1 Yes Yes Fully Fully 258,587,008 258,587,008 258,587,008 258,587,008 HUMA Educatio 3- n grant - tion of 2 classroom", "metadata": {"headings": [{"headings_0": {"content": "| (p=) on | | a \u00ae @\u00ae oa ww le \u00a9)", "page": 41, "level": 1}}, {"headings_1": {"content": "|) @) \u00a9", "page": 41, "level": 3}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quanti quantified", "metadata": {"headings": [{"headings_0": {"content": "quanti quantified", "page": 41, "level": 1}}, {"headings_1": {"content": "| (p=) on | | a \u00ae @\u00ae oa ww le \u00a9)", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i; oN n,Sports Assets Formerly classroo blocks \nfied \nCAPIT and \nand SFG m block \nAL skills Faciliti at \nDEVEL es Suunga \nOPME Manag P/S \nNT \\| ee \nement Construc Number of 5 1 Yes Yes Fully \n\\| \\| \ntion of 5 stance \\| \nquanti stance latrines fied latrine at", "metadata": {"headings": [{"headings_0": {"content": "quanti quantified", "page": 41, "level": 1}}, {"headings_1": {"content": "| (p=) on | | a \u00ae @\u00ae oa ww le \u00a9)", "page": 41, "level": 1}}, [{"headings_0": {"content": "quanti quantified", "page": 41, "level": 1}}, {"headings_1": {"content": "| (p=) on | | a \u00ae @\u00ae oa ww le \u00a9)", "page": 41, "level": 1}}], [{"headings_0": {"content": "quanti quantified", "page": 41, "level": 1}}, {"headings_1": {"content": "| (p=) on | | a \u00ae @\u00ae oa ww le \u00a9)", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kigando", "metadata": {"headings": [{"headings_0": {"content": "Kigando", "page": 41, "level": 1}}, {"headings_1": {"content": "quanti quantified", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_P/S Te ee 1 ee \nConstruc Number of 5 1 Yes Yes Fully tion of 5 stance quanti stance latrines fied latrine at", "metadata": {"headings": [{"headings_0": {"content": "Kigando", "page": 41, "level": 1}}, {"headings_1": {"content": "quanti quantified", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kanywa", "metadata": {"headings": [{"headings_0": {"content": "Kanywa", "page": 41, "level": 1}}, {"headings_1": {"content": "Kigando", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mahuli", "metadata": {"headings": [{"headings_0": {"content": "mahuli", "page": 41, "level": 6}}, {"headings_1": {"content": "Kanywa", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "mahuli", "page": 41, "level": 6}}, {"headings_1": {"content": "Kanywa", "page": 41, "level": 1}}, [{"headings_0": {"content": "mahuli", "page": 41, "level": 6}}, {"headings_1": {"content": "Kanywa", "page": 41, "level": 1}}], [{"headings_0": {"content": "mahuli", "page": 41, "level": 6}}, {"headings_1": {"content": "Kanywa", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 41, "level": 1}}, {"headings_1": {"content": "mahuli", "page": 41, "level": 6}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Construc Number of 5 Fully \\| \\| \ntion of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 41, "level": 1}}, {"headings_1": {"content": "mahuli", "page": 41, "level": 6}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quanti", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 41, "level": 1}}, {"headings_1": {"content": "P/S", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| stance latrines fied latrine at", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 41, "level": 1}}, {"headings_1": {"content": "P/S", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rwenga", "metadata": {"headings": [{"headings_0": {"content": "Rwenga", "page": 41, "level": 1}}, {"headings_1": {"content": "quanti", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "giP/S = \\| 1 \n\u0131 \n2 \na \nRER \n3 \nConstruc Number of 5 1 Yes Yes Fully tion of 5 stance \n\u201a quanti , stance latrines \nfied \n-", "metadata": {"headings": [{"headings_0": {"content": "Rwenga", "page": 41, "level": 1}}, {"headings_1": {"content": "quanti", "page": 41, "level": 1}}, [{"headings_0": {"content": "Rwenga", "page": 41, "level": 1}}, {"headings_1": {"content": "quanti", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "latrine at", "metadata": {"headings": [{"headings_0": {"content": "latrine at", "page": 42, "level": 6}}, {"headings_1": {"content": "Rwenga", "page": 41, "level": 1}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mujunza", "metadata": {"headings": [{"headings_0": {"content": "Mujunza", "page": 42, "level": 2}}, {"headings_1": {"content": "latrine at", "page": 42, "level": 6}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PS...", "metadata": {"headings": [{"headings_0": {"content": "PS...", "page": 42, "level": 3}}, {"headings_1": {"content": "Mujunza", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construc Number of 5 a Yes Yes Fully \\| \ntion of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "PS...", "page": 42, "level": 3}}, {"headings_1": {"content": "Mujunza", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quanti", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 42, "level": 2}}, {"headings_1": {"content": "PS...", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\u00bb stance \\_ latrines \nfied latrine at \nMbali \n\\_ P/S \nConstruc Number of 5 \\| 1 \\| Yes Yes Fully \\| \ntion of 5 stance \nquanti ~ \nstance latrines fied \u2018 latrine at \n: Mbamba \nla P/S", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 42, "level": 2}}, {"headings_1": {"content": "PS...", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Number", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 42, "level": 1}}, {"headings_1": {"content": "quanti", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nConstruc of5 iL Yes \\| Yes Fully tion of 5 stance \nquanti / \nstance latrines \n\\_ \n\\_ fied latrine at \nNkondo", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 42, "level": 1}}, {"headings_1": {"content": "quanti", "page": 42, "level": 2}}, [{"headings_0": {"content": "Number", "page": 42, "level": 1}}, {"headings_1": {"content": "quanti", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 42, "level": 2}}, {"headings_1": {"content": "Number", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 01- 01- . 01041202- 10016 \\| Parish 672 \u201a Number of! 672 Yes \\| Yes Fully Fully 391513759 391513759 390763759 387,980,019 \n\\| \n\\| \n\\| AGRO- Instituti Farmers \\| develop Field field visits \\| \n\u2014 quanti quantified i \n- \n\\| \nINDUS onal sensitised Farme \n\\_ \n~ \nment visits and farmer's \n\\_ \nfied ' \n\\| \n\\| \n\\| \nTRIAL \\| Strength on r model and/or training on \nIZATI ening productivit mobili (PDM) farmers\u2019 \\| improved \n\\| \n\\| \nON and \ny \nsation \\| \ntrainings \\| farming \\| \nCoordin \u00bb enhancem and \non", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 42, "level": 2}}, {"headings_1": {"content": "Number", "page": 42, "level": 1}}, [{"headings_0": {"content": "P/S", "page": 42, "level": 2}}, {"headings_1": {"content": "Number", "page": 42, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 42, "level": 2}}, {"headings_1": {"content": "Number", "page": 42, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 42, "level": 2}}, {"headings_1": {"content": "Number", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "technologies", "metadata": {"headings": [{"headings_0": {"content": "technologies", "page": 42, "level": 1}}, {"headings_1": {"content": "P/S", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a9 ation ent sensiti improve . technologi sation \\| \nd \nes", "metadata": {"headings": [{"headings_0": {"content": "technologies", "page": 42, "level": 1}}, {"headings_1": {"content": "P/S", "page": 42, "level": 2}}, [{"headings_0": {"content": "technologies", "page": 42, "level": 1}}, {"headings_1": {"content": "P/S", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 42, "level": 1}}, {"headings_1": {"content": "technologies", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "technolo", "metadata": {"headings": [{"headings_0": {"content": "technolo", "page": 42, "level": 6}}, {"headings_1": {"content": "farming", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "gies \n40 Number of 40 Yes Yes Fully Advocac \\_ Advocacy", "metadata": {"headings": [{"headings_0": {"content": "technolo", "page": 42, "level": 6}}, {"headings_1": {"content": "farming", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quanti", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 42, "level": 2}}, {"headings_1": {"content": "technolo", "page": 42, "level": 6}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "y \\_ meetings for \nfied meeting the Parish", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 42, "level": 2}}, {"headings_1": {"content": "technolo", "page": 42, "level": 6}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- for the \\| Developmen Parish t Model \u2014", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 42, "level": 2}}, {"headings_1": {"content": "technolo", "page": 42, "level": 6}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Develop", "metadata": {"headings": [{"headings_0": {"content": "Develop", "page": 42, "level": 1}}, {"headings_1": {"content": "quanti", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "program", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 42, "level": 6}}, {"headings_1": {"content": "Develop", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ment Model", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 42, "level": 6}}, {"headings_1": {"content": "Develop", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "program", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 42, "level": 2}}, {"headings_1": {"content": "program", "page": 42, "level": 6}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 \n\\| \n19,736 Number of 19736 Yes Yes Fully Livestoc Livestock quanti k vaccinated fied vaccinat against PPR, \ned Goat Pox, \nagainst Lumpy skin \n\\| \nPPR, disease and \nGoat", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 42, "level": 2}}, {"headings_1": {"content": "program", "page": 42, "level": 6}}, [{"headings_0": {"content": "program", "page": 42, "level": 2}}, {"headings_1": {"content": "program", "page": 42, "level": 6}}]], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NCD/IB", "metadata": {"headings": [{"headings_0": {"content": "NCD/IB", "page": 43, "level": 2}}, {"headings_1": {"content": "program", "page": 42, "level": 2}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "NCD/IB", "page": 43, "level": 2}}, {"headings_1": {"content": "program", "page": 42, "level": 2}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pox,", "metadata": {"headings": [{"headings_0": {"content": "Pox,", "page": 43, "level": 1}}, {"headings_1": {"content": "NCD/IB", "page": 43, "level": 2}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lumpy", "metadata": {"headings": [{"headings_0": {"content": "Lumpy", "page": 43, "level": 1}}, {"headings_1": {"content": "Pox,", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "skin", "metadata": {"headings": [{"headings_0": {"content": "Lumpy", "page": 43, "level": 1}}, {"headings_1": {"content": "Pox,", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disease", "metadata": {"headings": [{"headings_0": {"content": "disease", "page": 43, "level": 1}}, {"headings_1": {"content": "Lumpy", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "disease", "page": 43, "level": 1}}, {"headings_1": {"content": "Lumpy", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NCD/IB", "metadata": {"headings": [{"headings_0": {"content": "NCD/IB", "page": 43, "level": 1}}, {"headings_1": {"content": "disease", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "119 Number of 119 \\| \nYes Yes Fully Parish Parish quanti SACCOs SACCOs fied formed formed and \nand", "metadata": {"headings": [{"headings_0": {"content": "NCD/IB", "page": 43, "level": 1}}, {"headings_1": {"content": "disease", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "capitalized", "metadata": {"headings": [{"headings_0": {"content": "capitalized", "page": 43, "level": 1}}, {"headings_1": {"content": "NCD/IB", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "capitaliz", "metadata": {"headings": [{"headings_0": {"content": "capitaliz", "page": 43, "level": 1}}, {"headings_1": {"content": "capitalized", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12- 02- 12030114 32016 UGIFT Upgradi Number of HUMA Populati 07- 5- (Infrastr of Health N on Reduced Primar ucture) centers CAPIT Health, morbidity y", "metadata": {"headings": [{"headings_0": {"content": "capitaliz", "page": 43, "level": 1}}, {"headings_1": {"content": "capitalized", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Upgraded", "metadata": {"headings": [{"headings_0": {"content": "Upgraded", "page": 43, "level": 4}}, {"headings_1": {"content": "capitaliz", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AL Safety and Health \nNumber of \nDEVEL and mortality care medical specified quanti OPME Manage due to servic medical equipment \nfied NT ment HIV/AIDS, es equipme to be \nTB and \nnt at supplied \n\\| malaria Banda \nand other and \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Upgraded", "page": 43, "level": 4}}, {"headings_1": {"content": "capitaliz", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communic", "metadata": {"headings": [{"headings_0": {"content": "communic", "page": 43, "level": 6}}, {"headings_1": {"content": "Upgraded", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sirimuka \n\\| able HOMO)", "metadata": {"headings": [{"headings_0": {"content": "communic", "page": 43, "level": 6}}, {"headings_1": {"content": "Upgraded", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "diseases", "metadata": {"headings": [{"headings_0": {"content": "diseases", "page": 43, "level": 4}}, {"headings_1": {"content": "communic", "page": 43, "level": 6}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "00000, \nI Expansi Expansion Not Not on of works specified", "metadata": {"headings": [{"headings_0": {"content": "diseases", "page": 43, "level": 4}}, {"headings_1": {"content": "communic", "page": 43, "level": 6}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quanti", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 43, "level": 1}}, {"headings_1": {"content": "diseases", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ntwetwe \nfied HC \nIV \nmortuar \nComplet No. of staff \\| \ne a staff houses house at completed", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 43, "level": 1}}, {"headings_1": {"content": "diseases", "page": 43, "level": 4}}, [{"headings_0": {"content": "quanti", "page": 43, "level": 1}}, {"headings_1": {"content": "diseases", "page": 43, "level": 4}}], [{"headings_0": {"content": "quanti", "page": 43, "level": 1}}, {"headings_1": {"content": "diseases", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Banany", "metadata": {"headings": [{"headings_0": {"content": "Banany", "page": 43, "level": 1}}, {"headings_1": {"content": "quanti", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at \nim HC [HC Bananywa II \n39 \nPartially 909,493,335 \\|2,723,701,873 RT 2,083,701,873 -2,021,705,3 quantified 13 \n\\| Contruct \\| No. of new 1] Yes Yes Fully \\| \n\\| \\| . ion of a \\| staff houses \n1 \n\\| \ni \\| \\| quanti new constrted at \\| fied \\| \\| staff Nakitembe \n\\| \ni i \n\\| \n\\| house at \\| HC III \n\\| \n\\| \nNakitem \n\\| \n\\| \nbe HC \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Banany", "page": 43, "level": 1}}, {"headings_1": {"content": "quanti", "page": 43, "level": 1}}, [{"headings_0": {"content": "Banany", "page": 43, "level": 1}}, {"headings_1": {"content": "quanti", "page": 43, "level": 1}}], [{"headings_0": {"content": "Banany", "page": 43, "level": 1}}, {"headings_1": {"content": "quanti", "page": 43, "level": 1}}], [{"headings_0": {"content": "Banany", "page": 43, "level": 1}}, {"headings_1": {"content": "quanti", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Wo", "metadata": {"headings": [{"headings_0": {"content": "Wo", "page": 44, "level": 1}}, {"headings_1": {"content": "Banany", "page": 43, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| An |", "metadata": {"headings": [{"headings_0": {"content": "| An |", "page": 44, "level": 1}}, {"headings_1": {"content": "Wo", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Complet No. of staff \\| 1 Yes Yes Fully \\| \nea staff houses", "metadata": {"headings": [{"headings_0": {"content": "| An |", "page": 44, "level": 1}}, {"headings_1": {"content": "Wo", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quanti", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 44, "level": 2}}, {"headings_1": {"content": "| An |", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "house at constructed \nfied \nKikubya at Kukubya \n\\|", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 44, "level": 2}}, {"headings_1": {"content": "| An |", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cHCI", "metadata": {"headings": [{"headings_0": {"content": "\u201cHCI", "page": 44, "level": 3}}, {"headings_1": {"content": "quanti", "page": 44, "level": 2}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HCM \n\\| \n\\_ Renovati No. of staff \n\\| 2 Yes \\| Yes Fully on of 2 \\| houses \n\\| \n\\| quanti \\| staff renovated at fied \\| houses \\| Kikonda \\| HC \\| \\| \n\\| at II \n\\| Kikonda \\| \n\\| \\| HCI \n\\| \n- \n12- \\| 01- \n32000 UGIFT Construc No.3 \\| 1 Yes \\| \n\u2018 . \n\\}", "metadata": {"headings": [{"headings_0": {"content": "\u201cHCI", "page": 44, "level": 3}}, {"headings_1": {"content": "quanti", "page": 44, "level": 2}}, [{"headings_0": {"content": "\u201cHCI", "page": 44, "level": 3}}, {"headings_1": {"content": "quanti", "page": 44, "level": 2}}], [{"headings_0": {"content": "\u201cHCI", "page": 44, "level": 3}}, {"headings_1": {"content": "quanti", "page": 44, "level": 2}}], [{"headings_0": {"content": "\u201cHCI", "page": 44, "level": 3}}, {"headings_1": {"content": "quanti", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "metadata": {"headings": [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Fully Fully 1,655,709,665 2,994,785,608 \n2,994,785,608 2,624,223,0 \\| \n\\| quanti quantified \\| \n\"N n,Sports \\| \nAssets ucture) Kyakabu blocks \u201aNo of \n38 \\| \n' \\| \u0131 \n\\| fied cAPIT and \\| \n\u0131 and \nga seed 1 block of! \n\u0131 AL) skills \\| Faciliti seconda ICT,No 1 \n\\| \n\\| DEVEL \\| \n\\| \\| \\| es ryschool \u2014 block of \n\\| OPME \\| \\_ \n\\| Manag science \n\\| \nNT \\| ement \\| \n\\_ Labaratory,n \n\\| \n\\| \n\\| \n\\_ 03 blocks of \n\\| \\\\ \\| teschers' \n\\| \\| \\| \nstaff \n\\| \n\\| \\| quarters,no \n\\| \\| \u201a \n5 of lined \\| \n\\| \\| \\| \nlatrine to be \\| \\_ \ni", "metadata": {"headings": [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}, [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}], [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}], [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}], [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}], [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 44, "level": 3}}, {"headings_1": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ constructed. \n\\| \\| \\| Construc No.3 1 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 44, "level": 3}}, {"headings_1": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 44, "level": 1}}, {"headings_1": {"content": "| | |", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| tion of classrooms quanti i \n\\| \n\\| \nNtwetwe \n\u00a9 blocks ,No of \nfied \n\\| \n\\| \nseed 1 block of \\| \\| seconda ICT,No L \\| i \\| \nry school \\| block of \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 44, "level": 1}}, {"headings_1": {"content": "| | |", "page": 44, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 44, "level": 1}}, {"headings_1": {"content": "| | |", "page": 44, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 44, "level": 1}}, {"headings_1": {"content": "| | |", "page": 44, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 44, "level": 1}}, {"headings_1": {"content": "| | |", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "science", "metadata": {"headings": [{"headings_0": {"content": "science", "page": 44, "level": 6}}, {"headings_1": {"content": "Fully", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Labaratory,n |", "metadata": {"headings": [{"headings_0": {"content": "Labaratory,n |", "page": 44, "level": 3}}, {"headings_1": {"content": "science", "page": 44, "level": 6}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 3 blocks of \n\\| \n\\| \\| \\| teschers) \\| \\_\\| \\| u. staff \\| \n40 \n\\| quarters,no T \\| \\| 5 of lined \n\\| \\| latrine to be \n\\| \\| constructed. \\| 04- 09040106- 26000 Routine \\| \\| 8,768 \\_ \\| fo \\| ; \nNo. Of KMs 94 Yes Yes Fully Fully 3756700 658,672 1,698,569,49 1,698,569,4 \\| \\| INTEG \\| Transpo Communit 2- mechani Worked on. \nquanti quantified 0 \n4 \\| 94 \\| \\| RATE \\| rtAsset yaccess& Distric sed \nfied \\| \\| \\| D \\| Manage feeder t, mainten \\| \n\\| \\| \\| \n\\| TRAN \\| ment roads Urban Jane \\| 0... \n\\| \\| \\| SPOR \\| constructe and \nft nn \nRoutine No. Of KMs 3 Yes Yes Fully \ni \\| \n; T \\| d& Comm \n\\| mechani Worked on. quanti \\| INFRA \\| maintaine unity \n\\| \nsed fied \\| \\| \\| STRU \\| dto Access mainten \n\\| CTUR \\| facilitate Road of", "metadata": {"headings": [{"headings_0": {"content": "Labaratory,n |", "page": 44, "level": 3}}, {"headings_1": {"content": "science", "page": 44, "level": 6}}, [{"headings_0": {"content": "Labaratory,n |", "page": 44, "level": 3}}, {"headings_1": {"content": "science", "page": 44, "level": 6}}], [{"headings_0": {"content": "Labaratory,n |", "page": 44, "level": 3}}, {"headings_1": {"content": "science", "page": 44, "level": 6}}], [{"headings_0": {"content": "Labaratory,n |", "page": 44, "level": 3}}, {"headings_1": {"content": "science", "page": 44, "level": 6}}], [{"headings_0": {"content": "Labaratory,n |", "page": 44, "level": 3}}, {"headings_1": {"content": "science", "page": 44, "level": 6}}], [{"headings_0": {"content": "Labaratory,n |", "page": 44, "level": 3}}, {"headings_1": {"content": "science", "page": 44, "level": 6}}]], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "Labaratory,n |", "page": 44, "level": 3}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| ance \n\\| \n\\| EAND \\| market Mainte Lwansa", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "Labaratory,n |", "page": 44, "level": 3}}, [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "Labaratory,n |", "page": 44, "level": 3}}]], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 45, "level": 3}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; SERVI \\| access nance ma- \\| CES \\| Kigoma \n\\| \\| \\| \\| \n\\| \ni \\| BEE \\| \\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 45, "level": 3}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}, [{"headings_0": {"content": "| |", "page": 45, "level": 3}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}], [{"headings_0": {"content": "| |", "page": 45, "level": 3}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEE road |", "metadata": {"headings": [{"headings_0": {"content": "BEE road |", "page": 45, "level": 5}}, {"headings_1": {"content": "| |", "page": 45, "level": 3}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "06- 03- 06010120- 00000 \n\\_ i \nWater Drilling No. of \n\\_ \n9 \nPartially 817,761,394 820,161,394 820,161,394 820,153,870 \\| NATU Water Water 6- develop 09 Production \nquantified \n\\| RAL Resourc resources Planni ment borehole Borehole", "metadata": {"headings": [{"headings_0": {"content": "BEE road |", "page": 45, "level": 5}}, {"headings_1": {"content": "| |", "page": 45, "level": 3}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| j", "metadata": {"headings": [{"headings_0": {"content": "| j", "page": 45, "level": 3}}, {"headings_1": {"content": "BEE road |", "page": 45, "level": 5}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| RESO es data ng grant s Driledat \n\\| \\| \\_\\_\\| \\| URCES Manage (Quantity and \n\\| \n(Piped Excavat No. of Not \n\\| ; ment &Quality) Budge water, Water for \n7 \\| e a specified", "metadata": {"headings": [{"headings_0": {"content": "| j", "page": 45, "level": 3}}, {"headings_1": {"content": "BEE road |", "page": 45, "level": 5}}, [{"headings_0": {"content": "| j", "page": 45, "level": 3}}, {"headings_1": {"content": "BEE road |", "page": 45, "level": 5}}]], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 45, "level": 2}}, {"headings_1": {"content": "| j", "page": 45, "level": 3}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| ENVIR \\| collected ting and water production \n\\| \\| ONME \\| and servic Rural for Facility \n\\| \n\\| NT, \\| assessed water producti /Valley \n\\| \\| \\| es tank \\| \\| \\| \n\\| \\| \nCLIMA \\| and on constructed \n\\| \\| \\| \\| \\| \n\\| TE \\| Sanitatio facility in in Nkandwa \n\\| \n\\| \\| \\| CHAN \\| ngrant) Nkandw SC. \n\\| \\| GE, asc \\| \\| \\| \\| \\| \\| LAND \\| Extensio No. Solar Not \\| \n\\| \\| \\| AND \\| \\| n of powered specified \n\\| \\| WATE \\| \\| piped Piped water", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 45, "level": 2}}, {"headings_1": {"content": "| j", "page": 45, "level": 3}}, [{"headings_0": {"content": "| |", "page": 45, "level": 2}}, {"headings_1": {"content": "| j", "page": 45, "level": 3}}], [{"headings_0": {"content": "| |", "page": 45, "level": 2}}, {"headings_1": {"content": "| j", "page": 45, "level": 3}}], [{"headings_0": {"content": "| |", "page": 45, "level": 2}}, {"headings_1": {"content": "| j", "page": 45, "level": 3}}], [{"headings_0": {"content": "| |", "page": 45, "level": 2}}, {"headings_1": {"content": "| j", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "| |", "page": 45, "level": 2}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; R \\| \\| \\| water supply \\| \n\\| \\| \\| systems scheme \\| \n\\| \n\\| \n\\| \\| \\| to constructed \\| \n\\| \\| \\| \\| Wattuba Phase I \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "| |", "page": 45, "level": 2}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n\\| 01- 03- \\| \n01001 Micro- Construc No. of demo ~ Yes AGRO- Storage, 3- scale tion of 4 irrigation \n\\| INDUS Agro- Suppo irrigatio demo sites \nTRIAL Processi \nrt to ngrant irrigatio constructed \nngand \\| agro- n sites \n\\| \n41 \nYes", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}, [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}], [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}], [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}], [{"headings_0": {"content": "| |", "page": 45, "level": 1}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 1}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully 409,001,000 409,001,000 409,001,000 \\| 405,960,165 \\| quanti quantified \\| \\| fied \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 1}}, {"headings_1": {"content": "| |", "page": 45, "level": 1}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 45, "level": 2}}, {"headings_1": {"content": "Fully", "page": 45, "level": 1}}], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ve ty \nIZATI Value \\| proces Farm Number of 341 \\| Yes Yes Fully ' \n\\_ \n; \nON addition sing& \u201a visits to \\| farm visits", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 45, "level": 2}}, {"headings_1": {"content": "Fully", "page": 45, "level": 1}}, [{"headings_0": {"content": "ee", "page": 45, "level": 2}}, {"headings_1": {"content": "Fully", "page": 45, "level": 1}}], [{"headings_0": {"content": "ee", "page": 45, "level": 2}}, {"headings_1": {"content": "Fully", "page": 45, "level": 1}}], [{"headings_0": {"content": "ee", "page": 45, "level": 2}}, {"headings_1": {"content": "Fully", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quanti", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 46, "level": 1}}, {"headings_1": {"content": "ee", "page": 45, "level": 2}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \n\\| \ni - ; \\| \ni value elibigible conducted fied", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 46, "level": 1}}, {"headings_1": {"content": "ee", "page": 45, "level": 2}}, [{"headings_0": {"content": "quanti", "page": 46, "level": 1}}, {"headings_1": {"content": "ee", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "additio", "metadata": {"headings": [{"headings_0": {"content": "additio", "page": 46, "level": 6}}, {"headings_1": {"content": "quanti", "page": 46, "level": 1}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "farmers", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 46, "level": 6}}, {"headings_1": {"content": "additio", "page": 46, "level": 6}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nni \nto", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 46, "level": 6}}, {"headings_1": {"content": "additio", "page": 46, "level": 6}}, [{"headings_0": {"content": "farmers", "page": 46, "level": 6}}, {"headings_1": {"content": "additio", "page": 46, "level": 6}}], [{"headings_0": {"content": "farmers", "page": 46, "level": 6}}, {"headings_1": {"content": "additio", "page": 46, "level": 6}}]], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "confirm", "metadata": {"headings": [{"headings_0": {"content": "confirm", "page": 46, "level": 6}}, {"headings_1": {"content": "farmers", "page": 46, "level": 6}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' registrat ion, field \\| . based", "metadata": {"headings": [{"headings_0": {"content": "confirm", "page": 46, "level": 6}}, {"headings_1": {"content": "farmers", "page": 46, "level": 6}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "verificati", "metadata": {"headings": [{"headings_0": {"content": "verificati", "page": 46, "level": 6}}, {"headings_1": {"content": "confirm", "page": 46, "level": 6}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on,", "metadata": {"headings": [{"headings_0": {"content": "verificati", "page": 46, "level": 6}}, {"headings_1": {"content": "confirm", "page": 46, "level": 6}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "technical", "metadata": {"headings": [{"headings_0": {"content": "technical", "page": 46, "level": 6}}, {"headings_1": {"content": "verificati", "page": 46, "level": 6}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nassessm", "metadata": {"headings": [{"headings_0": {"content": "technical", "page": 46, "level": 6}}, {"headings_1": {"content": "verificati", "page": 46, "level": 6}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ent, social", "metadata": {"headings": [{"headings_0": {"content": "ent, social", "page": 46, "level": 2}}, {"headings_1": {"content": "technical", "page": 46, "level": 6}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and environ ment \n\\| safeguar \\| \nscreenin \\| \ng \n\\\\ sensitiza No. of Lower \nYes Yes Fully \\| \ntion Local \n. quanti , \n\\| meeting \\| Government \\| \nfied", "metadata": {"headings": [{"headings_0": {"content": "ent, social", "page": 46, "level": 2}}, {"headings_1": {"content": "technical", "page": 46, "level": 6}}, [{"headings_0": {"content": "ent, social", "page": 46, "level": 2}}, {"headings_1": {"content": "technical", "page": 46, "level": 6}}], [{"headings_0": {"content": "ent, social", "page": 46, "level": 2}}, {"headings_1": {"content": "technical", "page": 46, "level": 6}}], [{"headings_0": {"content": "ent, social", "page": 46, "level": 2}}, {"headings_1": {"content": "technical", "page": 46, "level": 6}}]], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u0131s", "metadata": {"headings": [{"headings_0": {"content": "\u0131s", "page": 46, "level": 5}}, {"headings_1": {"content": "ent, social", "page": 46, "level": 2}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nfor 8 ssensitized", "metadata": {"headings": [{"headings_0": {"content": "\u0131s", "page": 46, "level": 5}}, {"headings_1": {"content": "ent, social", "page": 46, "level": 2}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "' Lower", "metadata": {"headings": [{"headings_0": {"content": "' Lower", "page": 46, "level": 3}}, {"headings_1": {"content": "\u0131s", "page": 46, "level": 5}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a Local", "metadata": {"headings": [{"headings_0": {"content": "\u201a Local", "page": 46, "level": 2}}, {"headings_1": {"content": "' Lower", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". Govern", "metadata": {"headings": [{"headings_0": {"content": "\u201a Local", "page": 46, "level": 2}}, {"headings_1": {"content": "' Lower", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ments", "metadata": {"headings": [{"headings_0": {"content": "ments", "page": 46, "level": 3}}, {"headings_1": {"content": "\u201a Local", "page": 46, "level": 2}}], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42 \n8,198,798,16 14,090,111,1 8,655,570,13 8,217,178,90 1 87 6 7", "metadata": {"headings": [{"headings_0": {"content": "ments", "page": 46, "level": 3}}, {"headings_1": {"content": "\u201a Local", "page": 46, "level": 2}}, [{"headings_0": {"content": "ments", "page": 46, "level": 3}}, {"headings_1": {"content": "\u201a Local", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ot Tee", "metadata": {"headings": [{"headings_0": {"content": "[ot Tee", "page": 47, "level": 1}}, {"headings_1": {"content": "ments", "page": 46, "level": 3}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N Progra Sub- \nBudg Focus Activities Key Pla Are Is the Concl Conc B\\| Revise Amount \n\\| Actua Perf Audi Audi m progra et /The \nm \nOutp matic ut area \n.", "metadata": {"headings": [{"headings_0": {"content": "[ot Tee", "page": 47, "level": 1}}, {"headings_1": {"content": "ments", "page": 46, "level": 3}}, [{"headings_0": {"content": "[ot Tee", "page": 47, "level": 1}}, {"headings_1": {"content": "ments", "page": 46, "level": 3}}], [{"headings_0": {"content": "[ot Tee", "page": 47, "level": 1}}, {"headings_1": {"content": "ments", "page": 46, "level": 3}}]], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performa nne ther perfo usion lusio u\\| d released UGX Amoun \\| om \\|t t nce d e rman at n at d\\| budget (\u2018000\u2019) tSpent Perfor ance Conc Conc indicator Tar clear ce Activi Outp g\\| UGX \n(s) get targ indica ty ut e\\| (000\u2019) \n(Measure for ets tor Level level t \n) the and used (Full e \nFin perf by (Fully y d \nanci orm Mana Quan Qua a \nal ance geme tified ntifi m \nyea indic nt /Not ed/ o \nr ator reaso fully Not u \ns to nable Quan fully \\|n \nmea ? tified Qua \\|t \nsure (Yes/ ) ntifi U \nperf No) If ed) G \norm no x \nance give ( \nUGX manc Vari lusio lusio \\| (000\u2019) \\|e ance nat nat activ outp", "metadata": {"headings": [{"headings_0": {"content": "[ot Tee", "page": 47, "level": 1}}, {"headings_1": {"content": "ments", "page": 46, "level": 3}}, [{"headings_0": {"content": "[ot Tee", "page": 47, "level": 1}}, {"headings_1": {"content": "ments", "page": 46, "level": 3}}]], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ity ut", "metadata": {"headings": [{"headings_0": {"content": "ity ut", "page": 47, "level": 3}}, {"headings_1": {"content": "[ot Tee", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "level level", "metadata": {"headings": [{"headings_0": {"content": "ity ut", "page": 47, "level": 3}}, {"headings_1": {"content": "[ot Tee", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Full (Full", "metadata": {"headings": [{"headings_0": {"content": "(Full (Full", "page": 47, "level": 1}}, {"headings_1": {"content": "ity ut", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "y/Pa y/Pa rtial rtial", "metadata": {"headings": [{"headings_0": {"content": "(Full (Full", "page": 47, "level": 1}}, {"headings_1": {"content": "ity ut", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "/Not /Not", "metadata": {"headings": [{"headings_0": {"content": "/Not /Not", "page": 47, "level": 2}}, {"headings_1": {"content": "(Full (Full", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Imp! Impl", "metadata": {"headings": [{"headings_0": {"content": "/Not /Not", "page": 47, "level": 2}}, {"headings_1": {"content": "(Full (Full", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eme eme", "metadata": {"headings": [{"headings_0": {"content": "eme eme", "page": 47, "level": 3}}, {"headings_1": {"content": "/Not /Not", "page": 47, "level": 2}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nted nted )- )- Exte Exte ntof ntof quan the : \nimp! \\| impl tifica reaso 0 \\| eme \neme tion n 0 \nntati ntati", "metadata": {"headings": [{"headings_0": {"content": "eme eme", "page": 47, "level": 3}}, {"headings_1": {"content": "/Not /Not", "page": 47, "level": 2}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0 on on of (Yes f of outp /No) ) activ ut If no ity give", "metadata": {"headings": [{"headings_0": {"content": "eme eme", "page": 47, "level": 3}}, {"headings_1": {"content": "/Not /Not", "page": 47, "level": 2}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 47, "level": 4}}, {"headings_1": {"content": "eme eme", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "reas \non \n\\| (A) (B) (D) (E) (F) (6) (H) 0 GG) \\| (K) (L) (M) (N) (0) (\u00ae) \n' \n\\| Ta 1 \\| 1 12- 01- 32000 Educat Constructi Number of 1 Yes Yes Fully Fully 258,587,00\\|258,587,00\\| 258,587, \n1 Fully Full HUMAN Educati 3- ion on of 2 classroom \nquanti quantifie 8 8 008 8 \nimple y CAPITA on,Spor Assets grant classroom blocks fied d \nment impl L ts and and - block at \ned eme DEVELO skills Faciliti Forme Suunga \nnte PMENT es rly P/S \nd Manag SFG Constructi Number of \nj \n1\\| Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 47, "level": 4}}, {"headings_1": {"content": "eme eme", "page": 47, "level": 3}}, [{"headings_0": {"content": "the", "page": 47, "level": 4}}, {"headings_1": {"content": "eme eme", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 47, "level": 1}}, {"headings_1": {"content": "the", "page": 47, "level": 4}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| ement on of 5/5 stance quanti", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 47, "level": 1}}, {"headings_1": {"content": "the", "page": 47, "level": 4}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "imple", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 47, "level": 2}}, {"headings_1": {"content": "Fully", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| stance latrines fied \\| ment \nLi. latrine at I ed je] \n43 \n\\| Kigando", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 47, "level": 2}}, {"headings_1": {"content": "Fully", "page": 47, "level": 1}}, [{"headings_0": {"content": "imple", "page": 47, "level": 2}}, {"headings_1": {"content": "Fully", "page": 47, "level": 1}}], [{"headings_0": {"content": "imple", "page": 47, "level": 2}}, {"headings_1": {"content": "Fully", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "imple", "page": 47, "level": 2}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131 \nConstructi Number of \\| 1 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "imple", "page": 47, "level": 2}}, [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "imple", "page": 47, "level": 2}}]], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Fully", "metadata": {"headings": [{"headings_0": {"content": "| Fully", "page": 48, "level": 3}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201aon of 5.5 stance quanti \n: imple \\| stance ' latrines fied \nment \n' \n\\| latrine at \n\u0131 ed", "metadata": {"headings": [{"headings_0": {"content": "| Fully", "page": 48, "level": 3}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}, [{"headings_0": {"content": "| Fully", "page": 48, "level": 3}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kanywama", "metadata": {"headings": [{"headings_0": {"content": "Kanywama", "page": 48, "level": 1}}, {"headings_1": {"content": "| Fully", "page": 48, "level": 3}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131 \n\u0131 huli P/S \n\\| Constructi Number of 1 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "Kanywama", "page": 48, "level": 1}}, {"headings_1": {"content": "| Fully", "page": 48, "level": 3}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ Fully", "metadata": {"headings": [{"headings_0": {"content": "\\ Fully", "page": 48, "level": 4}}, {"headings_1": {"content": "Kanywama", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201aon of 5.5 stance quanti \n\\_ imple \\| stance latrines fied \n\u00bb ment \n\u201a latrine at \ned", "metadata": {"headings": [{"headings_0": {"content": "\\ Fully", "page": 48, "level": 4}}, {"headings_1": {"content": "Kanywama", "page": 48, "level": 1}}, [{"headings_0": {"content": "\\ Fully", "page": 48, "level": 4}}, {"headings_1": {"content": "Kanywama", "page": 48, "level": 1}}], [{"headings_0": {"content": "\\ Fully", "page": 48, "level": 4}}, {"headings_1": {"content": "Kanywama", "page": 48, "level": 1}}], [{"headings_0": {"content": "\\ Fully", "page": 48, "level": 4}}, {"headings_1": {"content": "Kanywama", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ Rwengag", "metadata": {"headings": [{"headings_0": {"content": "_ Rwengag", "page": 48, "level": 1}}, {"headings_1": {"content": "\\ Fully", "page": 48, "level": 4}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| P/S \nof \n\\| Constructi Number of 1: Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "_ Rwengag", "page": 48, "level": 1}}, {"headings_1": {"content": "\\ Fully", "page": 48, "level": 4}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 48, "level": 1}}, {"headings_1": {"content": "_ Rwengag", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \non of 5.5 stance quanti \n' imple \\| \nstance latrines fied \n' ment latrine at ed", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 48, "level": 1}}, {"headings_1": {"content": "_ Rwengag", "page": 48, "level": 1}}, [{"headings_0": {"content": "Fully", "page": 48, "level": 1}}, {"headings_1": {"content": "_ Rwengag", "page": 48, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 48, "level": 1}}, {"headings_1": {"content": "_ Rwengag", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mujunza", "metadata": {"headings": [{"headings_0": {"content": "Mujunza", "page": 48, "level": 1}}, {"headings_1": {"content": "Fully", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PS", "metadata": {"headings": [{"headings_0": {"content": "PS", "page": 48, "level": 3}}, {"headings_1": {"content": "Mujunza", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Constructi Number of 1 Yes Yes \n\\_ \\| Bu Fully", "metadata": {"headings": [{"headings_0": {"content": "PS", "page": 48, "level": 3}}, {"headings_1": {"content": "Mujunza", "page": 48, "level": 1}}, [{"headings_0": {"content": "PS", "page": 48, "level": 3}}, {"headings_1": {"content": "Mujunza", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cFully\u201d", "metadata": {"headings": [{"headings_0": {"content": "\u201cFully\u201d", "page": 48, "level": 4}}, {"headings_1": {"content": "PS", "page": 48, "level": 3}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on of 5 5 stance . quanti \n' imple stance latrines fied \nment \\| \u00bb \nlatrine at ed \u201a \nMbali P/S \n\\| Constructi Number of 1. Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "\u201cFully\u201d", "page": 48, "level": 4}}, {"headings_1": {"content": "PS", "page": 48, "level": 3}}, [{"headings_0": {"content": "\u201cFully\u201d", "page": 48, "level": 4}}, {"headings_1": {"content": "PS", "page": 48, "level": 3}}], [{"headings_0": {"content": "\u201cFully\u201d", "page": 48, "level": 4}}, {"headings_1": {"content": "PS", "page": 48, "level": 3}}]], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a Fully", "metadata": {"headings": [{"headings_0": {"content": "\u201a Fully", "page": 48, "level": 3}}, {"headings_1": {"content": "\u201cFully\u201d", "page": 48, "level": 4}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "\u201a Fully", "page": 48, "level": 3}}, {"headings_1": {"content": "\u201cFully\u201d", "page": 48, "level": 4}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201aion of 5.5 stance | quanti", "metadata": {"headings": [{"headings_0": {"content": "\u201aion of 5.5 stance | quanti", "page": 48, "level": 2}}, {"headings_1": {"content": "\u201a Fully", "page": 48, "level": 3}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "\u201aion of 5.5 stance | quanti", "page": 48, "level": 2}}, {"headings_1": {"content": "\u201a Fully", "page": 48, "level": 3}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "imple", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 48, "level": 1}}, {"headings_1": {"content": "\u201aion of 5.5 stance | quanti", "page": 48, "level": 2}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| stance \\_ latrines fied", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 48, "level": 1}}, {"headings_1": {"content": "\u201aion of 5.5 stance | quanti", "page": 48, "level": 2}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"ment", "metadata": {"headings": [{"headings_0": {"content": "\"ment", "page": 48, "level": 1}}, {"headings_1": {"content": "imple", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "latrine at ed Mbambala \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\"ment", "page": 48, "level": 1}}, {"headings_1": {"content": "imple", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 48, "level": 1}}, {"headings_1": {"content": "\"ment", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \n' Constructi Number of 1 Yes Yes Fully \n\\|", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 48, "level": 1}}, {"headings_1": {"content": "\"ment", "page": 48, "level": 1}}, [{"headings_0": {"content": "P/S", "page": 48, "level": 1}}, {"headings_1": {"content": "\"ment", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 48, "level": 1}}, {"headings_1": {"content": "P/S", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a9 \n/on of 5. 5 stance quanti", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 48, "level": 1}}, {"headings_1": {"content": "P/S", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "imple", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 48, "level": 1}}, {"headings_1": {"content": "Fully", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \n: stance . latrines fied \nment \n\\| \\_ ; \u201a latrine at \ned \n' Nkondo \n3 P/S: \n. \n44 \n= 0 010412 10016 Parish 672 Field Number of \nFully Fully 3915137 3915137 39076 \nFully AGRO- Instituti 02- \u201c develo visits field visits \nquanti quantifie 59 59 3759 387,98", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 48, "level": 1}}, {"headings_1": {"content": "Fully", "page": 48, "level": 1}}, [{"headings_0": {"content": "imple", "page": 48, "level": 1}}, {"headings_1": {"content": "Fully", "page": 48, "level": 1}}], [{"headings_0": {"content": "imple", "page": 48, "level": 1}}, {"headings_1": {"content": "Fully", "page": 48, "level": 1}}], [{"headings_0": {"content": "imple", "page": 48, "level": 1}}, {"headings_1": {"content": "Fully", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "imple", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 49, "level": 1}}, {"headings_1": {"content": "imple", "page": 48, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "INDUST onal Farmer Farme pment and/or and fied d \n0,019 ment RIALIZA Strengt Ss r model farmers\u2019 farmer's", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 49, "level": 1}}, {"headings_1": {"content": "imple", "page": 48, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 49, "level": 4}}, {"headings_1": {"content": "imple", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TION hening sensitis mobili (PDM) trainings training on", "metadata": {"headings": [{"headings_0": {"content": "TION hening sensitis mobili (PDM) trainings training on", "page": 49, "level": 3}}, {"headings_1": {"content": "ed", "page": 49, "level": 4}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and ed on sation on improved", "metadata": {"headings": [{"headings_0": {"content": "and ed on sation on improved", "page": 49, "level": 4}}, {"headings_1": {"content": "TION hening sensitis mobili (PDM) trainings training on", "page": 49, "level": 3}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coordin product and improved farming ation ivity sensiti farming technologi enhanc sation technologi es", "metadata": {"headings": [{"headings_0": {"content": "and ed on sation on improved", "page": 49, "level": 4}}, {"headings_1": {"content": "TION hening sensitis mobili (PDM) trainings training on", "page": 49, "level": 3}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ement", "metadata": {"headings": [{"headings_0": {"content": "ement", "page": 49, "level": 6}}, {"headings_1": {"content": "and ed on sation on improved", "page": 49, "level": 4}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "es \ntechnol 40 Number of ogies Advocacy Advocacy", "metadata": {"headings": [{"headings_0": {"content": "ement", "page": 49, "level": 6}}, {"headings_1": {"content": "and ed on sation on improved", "page": 49, "level": 4}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meetings", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 49, "level": 1}}, {"headings_1": {"content": "ement", "page": 49, "level": 6}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meetings", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 49, "level": 1}}, {"headings_1": {"content": "meetings", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for the for the \nParish \nParish \nDevelopm Developm \nent Model ent Model \n\\| \\_program \\_ \\| program \nT aeeineeniel \u0131 \nDarcie \n19,736 Number of \n19736 Fully Livestock Livestock imple vaccinated vaccinated ment against against ed PPR, Goat PPR, Goat", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 49, "level": 1}}, {"headings_1": {"content": "meetings", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pox, Pox,", "metadata": {"headings": [{"headings_0": {"content": "Pox, Pox,", "page": 49, "level": 1}}, {"headings_1": {"content": "meetings", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lumpy", "metadata": {"headings": [{"headings_0": {"content": "Lumpy", "page": 49, "level": 1}}, {"headings_1": {"content": "Pox, Pox,", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lumpy", "metadata": {"headings": [{"headings_0": {"content": "Lumpy", "page": 49, "level": 1}}, {"headings_1": {"content": "Lumpy", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "skin \nskin", "metadata": {"headings": [{"headings_0": {"content": "Lumpy", "page": 49, "level": 1}}, {"headings_1": {"content": "Lumpy", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disease", "metadata": {"headings": [{"headings_0": {"content": "disease", "page": 49, "level": 1}}, {"headings_1": {"content": "Lumpy", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "disease", "metadata": {"headings": [{"headings_0": {"content": "disease", "page": 49, "level": 1}}, {"headings_1": {"content": "disease", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "disease", "page": 49, "level": 1}}, {"headings_1": {"content": "disease", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 49, "level": 4}}, {"headings_1": {"content": "disease", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NCD/IB", "metadata": {"headings": [{"headings_0": {"content": "NCD/IB", "page": 49, "level": 1}}, {"headings_1": {"content": "and", "page": 49, "level": 4}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NCD/IB", "metadata": {"headings": [{"headings_0": {"content": "NCD/IB", "page": 49, "level": 1}}, {"headings_1": {"content": "NCD/IB", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "119 Parish Number of \n119 Fully SACCOs Parish imple formed SACCOs", "metadata": {"headings": [{"headings_0": {"content": "NCD/IB", "page": 49, "level": 1}}, {"headings_1": {"content": "NCD/IB", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ment", "metadata": {"headings": [{"headings_0": {"content": "| ment", "page": 49, "level": 3}}, {"headings_1": {"content": "NCD/IB", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and formed \n\\| ed capitalized and", "metadata": {"headings": [{"headings_0": {"content": "| ment", "page": 49, "level": 3}}, {"headings_1": {"content": "NCD/IB", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capitalized", "metadata": {"headings": [{"headings_0": {"content": "Capitalized", "page": 49, "level": 1}}, {"headings_1": {"content": "| ment", "page": 49, "level": 3}}], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00dc \n\\| \n12- 02- 120301 \n32016 UGIFT Upgrading Number of HUMAN Populati 1407- 5- (Infras of Banda Health CAPITA on Reduce Primar tructur HC III centers L Health, d y e) Upgraded DEVELO Safety morbidi Health \nPMENT and ty and care \n\\| \npaced \\| . \\\\ es) Partially 909,493 2,723,70 2,083, N/A Not Partia quantifie \u201a335 1,873 701,8 2,021, \nasses lly d 73 705,31 sed imple 3 for ment imple ed ment \nmortalit \\| ation \u201adl \n45 \nManage due servic Supply of \u201cNumber of Not No \n~ \ny No Not N/A \\| i : Not ment to es ' medical medical spec quanti \nasses HIV/AI \\| equipment equipment ified fied \nsed", "metadata": {"headings": [{"headings_0": {"content": "Capitalized", "page": 49, "level": 1}}, {"headings_1": {"content": "| ment", "page": 49, "level": 3}}, [{"headings_0": {"content": "Capitalized", "page": 49, "level": 1}}, {"headings_1": {"content": "| ment", "page": 49, "level": 3}}], [{"headings_0": {"content": "Capitalized", "page": 49, "level": 1}}, {"headings_1": {"content": "| ment", "page": 49, "level": 3}}], [{"headings_0": {"content": "Capitalized", "page": 49, "level": 1}}, {"headings_1": {"content": "| ment", "page": 49, "level": 3}}]], "page": 49, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DS, TB at Banda to be", "metadata": {"headings": [{"headings_0": {"content": "DS, TB at Banda to be", "page": 50, "level": 2}}, {"headings_1": {"content": "Capitalized", "page": 49, "level": 1}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nfor \n\u201a \nand and supplied imple \\| \nmalaria Sirimuka : \\| \n\u2018 \nment and HC III \nation other Expansion Expansion Not No No Not", "metadata": {"headings": [{"headings_0": {"content": "DS, TB at Banda to be", "page": 50, "level": 2}}, {"headings_1": {"content": "Capitalized", "page": 49, "level": 1}}, [{"headings_0": {"content": "DS, TB at Banda to be", "page": 50, "level": 2}}, {"headings_1": {"content": "Capitalized", "page": 49, "level": 1}}], [{"headings_0": {"content": "DS, TB at Banda to be", "page": 50, "level": 2}}, {"headings_1": {"content": "Capitalized", "page": 49, "level": 1}}]], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NA Not", "metadata": {"headings": [{"headings_0": {"content": "NA Not", "page": 50, "level": 2}}, {"headings_1": {"content": "DS, TB at Banda to be", "page": 50, "level": 2}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00bb commu \\| of works spec quanti \n' \nasses", "metadata": {"headings": [{"headings_0": {"content": "NA Not", "page": 50, "level": 2}}, {"headings_1": {"content": "DS, TB at Banda to be", "page": 50, "level": 2}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nicable", "metadata": {"headings": [{"headings_0": {"content": "nicable", "page": 50, "level": 1}}, {"headings_1": {"content": "NA Not", "page": 50, "level": 2}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \n\\| Ntwetwe ified \\| fied \nsed \n\\_ disease HC IV \nfor \ns mortuary imple \nment", "metadata": {"headings": [{"headings_0": {"content": "nicable", "page": 50, "level": 1}}, {"headings_1": {"content": "NA Not", "page": 50, "level": 2}}, [{"headings_0": {"content": "nicable", "page": 50, "level": 1}}, {"headings_1": {"content": "NA Not", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__ation", "metadata": {"headings": [{"headings_0": {"content": "__ation", "page": 50, "level": 5}}, {"headings_1": {"content": "nicable", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Complete No. of staff Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "__ation", "page": 50, "level": 5}}, {"headings_1": {"content": "nicable", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 50, "level": 3}}, {"headings_1": {"content": "__ation", "page": 50, "level": 5}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a staff houses quanti \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 50, "level": 3}}, {"headings_1": {"content": "__ation", "page": 50, "level": 5}}, [{"headings_0": {"content": "Fully", "page": 50, "level": 3}}, {"headings_1": {"content": "__ation", "page": 50, "level": 5}}]], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "imple", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 50, "level": 1}}, {"headings_1": {"content": "Fully", "page": 50, "level": 3}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n/ house at completed fied \n\\_ \n\\_ \nment \\| \n' Bananywa at \ned HEIM", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 50, "level": 1}}, {"headings_1": {"content": "Fully", "page": 50, "level": 3}}, [{"headings_0": {"content": "imple", "page": 50, "level": 1}}, {"headings_1": {"content": "Fully", "page": 50, "level": 3}}], [{"headings_0": {"content": "imple", "page": 50, "level": 1}}, {"headings_1": {"content": "Fully", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bananywa", "metadata": {"headings": [{"headings_0": {"content": "Bananywa", "page": 50, "level": 1}}, {"headings_1": {"content": "imple", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a, \nHC \nContructio No. of new Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "Bananywa", "page": 50, "level": 1}}, {"headings_1": {"content": "imple", "page": 50, "level": 1}}, [{"headings_0": {"content": "Bananywa", "page": 50, "level": 1}}, {"headings_1": {"content": "imple", "page": 50, "level": 1}}], [{"headings_0": {"content": "Bananywa", "page": 50, "level": 1}}, {"headings_1": {"content": "imple", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 50, "level": 1}}, {"headings_1": {"content": "Bananywa", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nofanew \\| staff \n\\| \nquanti imple \\| \u2014 \nstaff house houses ' fied \n\u00bb ment \\| \n\\| constrted ed \nat \n\\| Nakitembe at \n\\| HC II \nNakitembe \\| \nHC IH \n\\| Complete No. of Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 50, "level": 1}}, {"headings_1": {"content": "Bananywa", "page": 50, "level": 1}}, [{"headings_0": {"content": "fully", "page": 50, "level": 1}}, {"headings_1": {"content": "Bananywa", "page": 50, "level": 1}}], [{"headings_0": {"content": "fully", "page": 50, "level": 1}}, {"headings_1": {"content": "Bananywa", "page": 50, "level": 1}}], [{"headings_0": {"content": "fully", "page": 50, "level": 1}}, {"headings_1": {"content": "Bananywa", "page": 50, "level": 1}}], [{"headings_0": {"content": "fully", "page": 50, "level": 1}}, {"headings_1": {"content": "Bananywa", "page": 50, "level": 1}}], [{"headings_0": {"content": "fully", "page": 50, "level": 1}}, {"headings_1": {"content": "Bananywa", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 50, "level": 1}}, {"headings_1": {"content": "fully", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a staff staff quanti \nimple \\| ' house at houses fied \n,", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 50, "level": 1}}, {"headings_1": {"content": "fully", "page": 50, "level": 1}}, [{"headings_0": {"content": "fully", "page": 50, "level": 1}}, {"headings_1": {"content": "fully", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ment |", "metadata": {"headings": [{"headings_0": {"content": "ment |", "page": 50, "level": 5}}, {"headings_1": {"content": "fully", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kikubya constructe ed HC III d at", "metadata": {"headings": [{"headings_0": {"content": "ment |", "page": 50, "level": 5}}, {"headings_1": {"content": "fully", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kukubya", "metadata": {"headings": [{"headings_0": {"content": "Kukubya", "page": 50, "level": 1}}, {"headings_1": {"content": "ment |", "page": 50, "level": 5}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ HC III \nRenovatio No of Yes \\| Yes Fully \n\\| ' parti \\| \nn of 2 staff staff \u00a9 quanti", "metadata": {"headings": [{"headings_0": {"content": "Kukubya", "page": 50, "level": 1}}, {"headings_1": {"content": "ment |", "page": 50, "level": 5}}, [{"headings_0": {"content": "Kukubya", "page": 50, "level": 1}}, {"headings_1": {"content": "ment |", "page": 50, "level": 5}}], [{"headings_0": {"content": "Kukubya", "page": 50, "level": 1}}, {"headings_1": {"content": "ment |", "page": 50, "level": 5}}]], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ally", "metadata": {"headings": [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' houses at houses \nfied \nimple \n' Kikonda renovated \n\\| \n. / ment \\| HC III at Kikonda \n\\| ed HC IIT \n46 \n\u00bb I o- 32000 \\| UGIFT Constructi No.3 \nYes \\| Fully \\| Fully 1,655,7 \n2,994,78 2,994, 0 1 Not \n1 \\| Partia \\| \\| \nHUMAN Educati 3- (Infras on of classrooms \nquanti quantifie 09,665 5,608 785,6 2,624, \nImpl lly \\| \\| CAPITA on,Spor Assets tructur Kyakabuga blocks \u201aNo \nfied d \n08 223,03 emen \\| imple IL ts and and e) seed of 1 block \n8 ted ment \\| \\| DEVELO skills Faciliti secondary of ICT,No \ned \\| i \n\\| PMENT school 1 block of \n\\| Manag science \\| \nes \\| \\| \n\\| ement Labaratory \\| \\| i \u201ano 3 \\| \\| \\| blocks of \\| i teschers' \\| \\| staff \\| i quarters,n j \\| \n\\| 0 5 of lined \\| \n\\| construc \\| \n\\| nda to \\| \\| \\| \\| \\| \n\\| \\| Se \\| \\| \\| \\| I I \\| mei \u2014\\_ \u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}, [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}], [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}], [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}], [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}], [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}], [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}], [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}], [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}], [{"headings_0": {"content": "ally", "page": 50, "level": 1}}, {"headings_1": {"content": "Kukubya", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Constructi", "metadata": {"headings": [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n1\\| Yes Yes Fully \n\\| \n\\| \\| on of classrooms quanti \\| ally \\| \n\\| \\| 0.5 0.5 parti \\| \n\\| Ntwetwe blocks \u201aNo fied \nimple \\| \\| \n\\| \\| seed of 1 block \nment \n\\| secondary of ICT,No \n\\| \ned \\| school 1 block of \n\\| \n\\| \\| science \\| \\| \\| Labaratory \\| \n\\| \\| \\| \u201ano 3 \\| \\| \\| \\| \\| \\| blocks of \n\\| \n\\| \\| \\| teschers' \n\\| \\| staff \ni \\| quarters,n i \\| \\| 05 of lined \n\\| \n\\| latrine to \\| \\| \n\\| \\| be \\| \\| \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}, [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}], [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}], [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}], [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}], [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}], [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}], [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}], [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}], [{"headings_0": {"content": "Constructi", "page": 51, "level": 4}}, {"headings_1": {"content": "ally", "page": 50, "level": 1}}]], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "constructe", "metadata": {"headings": [{"headings_0": {"content": "constructe", "page": 51, "level": 6}}, {"headings_1": {"content": "Constructi", "page": 51, "level": 4}}], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| r \\| d. \ni 09- 04- 090401 26000 Ugand Routine No.OfKMs 94 Yes Yes Fully Fully \\| 3,756,7 3,768,65 1,698, las ao Fully Fully \\| INTEGR \\| Transpo 06- 2- a mechanise Worked \nquanti quantifie 32,000 8,672 nn 4 1,698, \nfied d \\| 569,49 ment ment \nimple imple \\| ATED rtAsset Commu Distric Road d on. \n\\| \n\\| TRANSP Manage nity t, Fund maintenan \n\\| ed ed \\| ORT ment access Urban ce", "metadata": {"headings": [{"headings_0": {"content": "constructe", "page": 51, "level": 6}}, {"headings_1": {"content": "Constructi", "page": 51, "level": 4}}, [{"headings_0": {"content": "constructe", "page": 51, "level": 6}}, {"headings_1": {"content": "Constructi", "page": 51, "level": 4}}]], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 51, "level": 3}}, {"headings_1": {"content": "constructe", "page": 51, "level": 6}}], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| Routine \u2018No. TEE INFRAS \n& and DDEG", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 51, "level": 3}}, {"headings_1": {"content": "constructe", "page": 51, "level": 6}}], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 51, "level": 1}}, {"headings_1": {"content": "| |", "page": 51, "level": 3}}], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DEE EEE BEER DEE Of KMs 3\\| Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 51, "level": 1}}, {"headings_1": {"content": "| |", "page": 51, "level": 3}}], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ho", "metadata": {"headings": [{"headings_0": {"content": "| ho", "page": 51, "level": 1}}, {"headings_1": {"content": "| | |", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 0 Fully \\| TRUCTU \\| feeder Comm mechanise Worked quanti \n\\| \nimple \\| \\| \nRE AND \\| \nroads unity \nd on. fied \\| \\| SERVIC constru Access \nmaintenan \\| ed \\|", "metadata": {"headings": [{"headings_0": {"content": "| ho", "page": 51, "level": 1}}, {"headings_1": {"content": "| | |", "page": 51, "level": 1}}, [{"headings_0": {"content": "| ho", "page": 51, "level": 1}}, {"headings_1": {"content": "| | |", "page": 51, "level": 1}}], [{"headings_0": {"content": "| ho", "page": 51, "level": 1}}, {"headings_1": {"content": "| | |", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ment |", "metadata": {"headings": [{"headings_0": {"content": "| ment |", "page": 51, "level": 3}}, {"headings_1": {"content": "| ho", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\_\\_ES cted & Road ce of \\|", "metadata": {"headings": [{"headings_0": {"content": "| ment |", "page": 51, "level": 3}}, {"headings_1": {"content": "| ho", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L tt a_i", "metadata": {"headings": [{"headings_0": {"content": "L tt a_i", "page": 51, "level": 1}}, {"headings_1": {"content": "| ment |", "page": 51, "level": 3}}], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n5 \n47 \n\\| maintai \\| Mainte \nLwansama : \nned to nance -Kigoma \\_ \n: facilitat road \ne", "metadata": {"headings": [{"headings_0": {"content": "L tt a_i", "page": 51, "level": 1}}, {"headings_1": {"content": "| ment |", "page": 51, "level": 3}}, [{"headings_0": {"content": "L tt a_i", "page": 51, "level": 1}}, {"headings_1": {"content": "| ment |", "page": 51, "level": 3}}], [{"headings_0": {"content": "L tt a_i", "page": 51, "level": 1}}, {"headings_1": {"content": "| ment |", "page": 51, "level": 3}}], [{"headings_0": {"content": "L tt a_i", "page": 51, "level": 1}}, {"headings_1": {"content": "| ment |", "page": 51, "level": 3}}], [{"headings_0": {"content": "L tt a_i", "page": 51, "level": 1}}, {"headings_1": {"content": "| ment |", "page": 51, "level": 3}}], [{"headings_0": {"content": "L tt a_i", "page": 51, "level": 1}}, {"headings_1": {"content": "| ment |", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "market", "metadata": {"headings": [{"headings_0": {"content": "market", "page": 52, "level": 6}}, {"headings_1": {"content": "L tt a_i", "page": 51, "level": 1}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "access", "metadata": {"headings": [{"headings_0": {"content": "access", "page": 52, "level": 2}}, {"headings_1": {"content": "market", "page": 52, "level": 6}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "06 03- 060101 00000 \\| Water \\| Drilling 09 No. of 9 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "access", "page": 52, "level": 2}}, {"headings_1": {"content": "market", "page": 52, "level": 6}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "access", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| NATUR Water 20- 6- develo boreholes Production quanti \n\u201a imple \\_ \n~ \n\\| \n. \nAL Resourc \\| Water Planni \\_ pment Borehole fied \nment \\| \nRESOU es resourc ng grant at \n\\| Drilled ed", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "access", "page": 52, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "access", "page": 52, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "access", "page": 52, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "access", "page": 52, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "access", "page": 52, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "access", "page": 52, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "access", "page": 52, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 52, "level": 1}}, {"headings_1": {"content": "access", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RCES, Manage | es data and (Piped |", "metadata": {"headings": [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ENVIRO ment ~ (Quanti Budge water, \\| Excavate a \\| No. of Not No No Not \n\u201aNot \n\\| \\| \\| NMENT, ty & ting and ' water for Water for spec quanti \nasses \\| \u0131 \n\\| \n\\| \nCLIMAT Quality servic Rural ' production production ified fied \nsed \nE ) es water \\| facility in Facility \nfor \n\\| \nCHANG \\| ~ collecte and Nkandwa /Valley", "metadata": {"headings": [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}, [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "imple", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_E, LAND \\| d and Sanita SC tank \\_ \n' ment \\| \\| \n\\\\ \nAND assesse tion constructe \nation \\|", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}], [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}], [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| WATER d", "metadata": {"headings": [{"headings_0": {"content": "| WATER d", "page": 52, "level": 3}}, {"headings_1": {"content": "imple", "page": 52, "level": 1}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "grant) \\| id in", "metadata": {"headings": [{"headings_0": {"content": "| WATER d", "page": 52, "level": 3}}, {"headings_1": {"content": "imple", "page": 52, "level": 1}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ", Nkandwa", "metadata": {"headings": [{"headings_0": {"content": ", Nkandwa", "page": 52, "level": 4}}, {"headings_1": {"content": "| WATER d", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sc. \n' \nExtension No. Solar Not No No", "metadata": {"headings": [{"headings_0": {"content": ", Nkandwa", "page": 52, "level": 4}}, {"headings_1": {"content": "| WATER d", "page": 52, "level": 3}}, [{"headings_0": {"content": ", Nkandwa", "page": 52, "level": 4}}, {"headings_1": {"content": "| WATER d", "page": 52, "level": 3}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Not", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 52, "level": 1}}, {"headings_1": {"content": ", Nkandwa", "page": 52, "level": 4}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not \\| \nof piped powered spec . quanti \nasses \u2014 \nwater Piped ified \\_ fied \nsed \nsystems to water \nfor \n\\| Wattuba supply", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 52, "level": 1}}, {"headings_1": {"content": ", Nkandwa", "page": 52, "level": 4}}, [{"headings_0": {"content": "Not", "page": 52, "level": 1}}, {"headings_1": {"content": ", Nkandwa", "page": 52, "level": 4}}], [{"headings_0": {"content": "Not", "page": 52, "level": 1}}, {"headings_1": {"content": ", Nkandwa", "page": 52, "level": 4}}], [{"headings_0": {"content": "Not", "page": 52, "level": 1}}, {"headings_1": {"content": ", Nkandwa", "page": 52, "level": 4}}], [{"headings_0": {"content": "Not", "page": 52, "level": 1}}, {"headings_1": {"content": ", Nkandwa", "page": 52, "level": 4}}], [{"headings_0": {"content": "Not", "page": 52, "level": 1}}, {"headings_1": {"content": ", Nkandwa", "page": 52, "level": 4}}], [{"headings_0": {"content": "Not", "page": 52, "level": 1}}, {"headings_1": {"content": ", Nkandwa", "page": 52, "level": 4}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "imple", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "Not", "page": 52, "level": 1}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \nRGCSs scheme \nment \\| \u0131 \nconstructe \nation \nd Phase I - \n01- 03- 01001 \\| Micro- Constructi ' No. of 4: Yes Yes Fully \n: Fully : \n\\| \nAGRO- Storage 3- scale \u201aon of 4 demo quanti \n\\| imple \\|", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "Not", "page": 52, "level": 1}}, [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "Not", "page": 52, "level": 1}}], [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "Not", "page": 52, "level": 1}}], [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "Not", "page": 52, "level": 1}}], [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "Not", "page": 52, "level": 1}}], [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "Not", "page": 52, "level": 1}}], [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "Not", "page": 52, "level": 1}}], [{"headings_0": {"content": "imple", "page": 52, "level": 1}}, {"headings_1": {"content": "Not", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INDUST Agro- Suppo irrigati demo ' irrigation fied", "metadata": {"headings": [{"headings_0": {"content": "| INDUST Agro- Suppo irrigati demo ' irrigation fied", "page": 52, "level": 2}}, {"headings_1": {"content": "imple", "page": 52, "level": 1}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ment \n\\| ' \n, \n\\| RIALIZA Processi rt to on \\| irrigation \"sites", "metadata": {"headings": [{"headings_0": {"content": "| INDUST Agro- Suppo irrigati demo ' irrigation fied", "page": 52, "level": 2}}, {"headings_1": {"content": "imple", "page": 52, "level": 1}}, [{"headings_0": {"content": "| INDUST Agro- Suppo irrigati demo ' irrigation fied", "page": 52, "level": 2}}, {"headings_1": {"content": "imple", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 52, "level": 1}}, {"headings_1": {"content": "| INDUST Agro- Suppo irrigati demo ' irrigation fied", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| TION and ng", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 52, "level": 1}}, {"headings_1": {"content": "| INDUST Agro- Suppo irrigati demo ' irrigation fied", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agro-", "metadata": {"headings": [{"headings_0": {"content": "agro-", "page": 52, "level": 6}}, {"headings_1": {"content": "ed", "page": 52, "level": 1}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "grant sites \u2018 constructe \\| \nt Value proces d \naddition \u00a9 \\| \\| Fully", "metadata": {"headings": [{"headings_0": {"content": "agro-", "page": 52, "level": 6}}, {"headings_1": {"content": "ed", "page": 52, "level": 1}}, [{"headings_0": {"content": "agro-", "page": 52, "level": 6}}, {"headings_1": {"content": "ed", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sing &", "metadata": {"headings": [{"headings_0": {"content": "sing &", "page": 52, "level": 2}}, {"headings_1": {"content": "agro-", "page": 52, "level": 6}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Farm visits Number of 341 Yes Yes Fully \n\\| \\| i value to farm visits quanti \nimple \\| : additio elibigible conducted fied \nment \n\\| n \u201a farmers to \ned \n\u00a9 confirm \n\\| registratio \\|", "metadata": {"headings": [{"headings_0": {"content": "sing &", "page": 52, "level": 2}}, {"headings_1": {"content": "agro-", "page": 52, "level": 6}}, [{"headings_0": {"content": "sing &", "page": 52, "level": 2}}, {"headings_1": {"content": "agro-", "page": 52, "level": 6}}], [{"headings_0": {"content": "sing &", "page": 52, "level": 2}}, {"headings_1": {"content": "agro-", "page": 52, "level": 6}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jn,", "metadata": {"headings": [{"headings_0": {"content": "jn,", "page": 52, "level": 2}}, {"headings_1": {"content": "sing &", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "field", "metadata": {"headings": [{"headings_0": {"content": "field", "page": 52, "level": 6}}, {"headings_1": {"content": "jn,", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| based \n\\| \n' verification", "metadata": {"headings": [{"headings_0": {"content": "field", "page": 52, "level": 6}}, {"headings_1": {"content": "jn,", "page": 52, "level": 2}}, [{"headings_0": {"content": "field", "page": 52, "level": 6}}, {"headings_1": {"content": "jn,", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "technical", "metadata": {"headings": [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \n' \n\\| assessmen \n48 \n\\| t, social \\| \\| \\| \\| \\| \nand \\| \\| \\| \\| j \n\\| \nenvironme \\| \\| \\| \\| \n\\| \\| \\| \\| \\| \\| \nnt \nsafeguard \\| \n\\| \\| \\| \nscreening \\| \\} \\| \\| \n\\| \n\\| I 10] \\| \n\\| \n\\| I \\| \\| \n\\| \n8 0 Fully sensitizatio No. of 8\\| Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}, [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}], [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}], [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}], [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}], [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}], [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}], [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}], [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}], [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}], [{"headings_0": {"content": "technical", "page": 52, "level": 6}}, {"headings_1": {"content": "field", "page": 52, "level": 6}}]], "page": 52, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "imple", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 53, "level": 1}}, {"headings_1": {"content": "technical", "page": 52, "level": 6}}], "page": 53, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n meetings Lower quanti \nment for8Lower Local fied \\| ed Local \nGovernme \nGovernme \nnts \nnts sensitized \n\\| \\| \\| \\| \n\\| \\| 8,198,798114,090,11\\| 8,655,5)8,217,17\\| \\| \n\\| \\| \nI 0001 \u201a161 1,187, 70,136, 8,907, \\|", "metadata": {"headings": [{"headings_0": {"content": "imple", "page": 53, "level": 1}}, {"headings_1": {"content": "technical", "page": 52, "level": 6}}, [{"headings_0": {"content": "imple", "page": 53, "level": 1}}, {"headings_1": {"content": "technical", "page": 52, "level": 6}}], [{"headings_0": {"content": "imple", "page": 53, "level": 1}}, {"headings_1": {"content": "technical", "page": 52, "level": 6}}], [{"headings_0": {"content": "imple", "page": 53, "level": 1}}, {"headings_1": {"content": "technical", "page": 52, "level": 6}}], [{"headings_0": {"content": "imple", "page": 53, "level": 1}}, {"headings_1": {"content": "technical", "page": 52, "level": 6}}], [{"headings_0": {"content": "imple", "page": 53, "level": 1}}, {"headings_1": {"content": "technical", "page": 52, "level": 6}}], [{"headings_0": {"content": "imple", "page": 53, "level": 1}}, {"headings_1": {"content": "technical", "page": 52, "level": 6}}], [{"headings_0": {"content": "imple", "page": 53, "level": 1}}, {"headings_1": {"content": "technical", "page": 52, "level": 6}}]], "page": 53, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LL", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "imple", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0000 \n49 \n\\| Contractor Total = Summary of Pictorial evidence from inspected expenditure findings Inspections \n1 Routine Force on 40,000,000 Works were F mechanised Account done maintenance according to Lwasama the BOQs, - \nKigoma road", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "imple", "page": 53, "level": 1}}, [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "imple", "page": 53, "level": 1}}], [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "imple", "page": 53, "level": 1}}], [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "imple", "page": 53, "level": 1}}], [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "imple", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- bush", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "imple", "page": 53, "level": 1}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "imple", "page": 53, "level": 1}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(6km)", "metadata": {"headings": [{"headings_0": {"content": "(6km)", "page": 54, "level": 1}}, {"headings_1": {"content": "LL", "page": 53, "level": 2}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "clearing,", "metadata": {"headings": [{"headings_0": {"content": "clearing,", "page": 54, "level": 1}}, {"headings_1": {"content": "(6km)", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "grading and DDEG \nculvert Installation \n\u201a \nwas done and. the roads were in use \n: \nRoutine Force on 79,445,000 Works were mechanized Account done maintenance according to of the BOQs, Butambuka- \nbush Guwe-", "metadata": {"headings": [{"headings_0": {"content": "clearing,", "page": 54, "level": 1}}, {"headings_1": {"content": "(6km)", "page": 54, "level": 1}}, [{"headings_0": {"content": "clearing,", "page": 54, "level": 1}}, {"headings_1": {"content": "(6km)", "page": 54, "level": 1}}], [{"headings_0": {"content": "clearing,", "page": 54, "level": 1}}, {"headings_1": {"content": "(6km)", "page": 54, "level": 1}}], [{"headings_0": {"content": "clearing,", "page": 54, "level": 1}}, {"headings_1": {"content": "(6km)", "page": 54, "level": 1}}]], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "clearing,", "metadata": {"headings": [{"headings_0": {"content": "clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "clearing,", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kitwala road \ngrading, off", "metadata": {"headings": [{"headings_0": {"content": "clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "clearing,", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(14km)", "metadata": {"headings": [{"headings_0": {"content": "(14km)", "page": 54, "level": 1}}, {"headings_1": {"content": "clearing,", "page": 54, "level": 8}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "shoot construction \nURF and culvert \\_ installation \nwas done and the roads \\_were in use Routine Force on 130,000,000 Works were mechanized Account done maintenance according to of Guwe- the BOQs, Kyenda road", "metadata": {"headings": [{"headings_0": {"content": "(14km)", "page": 54, "level": 1}}, {"headings_1": {"content": "clearing,", "page": 54, "level": 8}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- bush", "metadata": {"headings": [{"headings_0": {"content": "(14km)", "page": 54, "level": 1}}, {"headings_1": {"content": "clearing,", "page": 54, "level": 8}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(10km) clearing,", "metadata": {"headings": [{"headings_0": {"content": "(10km) clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "(14km)", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \ngrading, off \\_ \nURF \nshoot \n\\_ \nconstruction and culvert", "metadata": {"headings": [{"headings_0": {"content": "(10km) clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "(14km)", "page": 54, "level": 1}}, [{"headings_0": {"content": "(10km) clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "(14km)", "page": 54, "level": 1}}], [{"headings_0": {"content": "(10km) clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "(14km)", "page": 54, "level": 1}}], [{"headings_0": {"content": "(10km) clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "(14km)", "page": 54, "level": 1}}]], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 | Routine \u2014 | Force on | 46,469,510", "metadata": {"headings": [{"headings_0": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}, {"headings_1": {"content": "(10km) clearing,", "page": 54, "level": 8}}], "page": 55, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Works were", "metadata": {"headings": [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], "page": 55, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mechanized \\| done \nmaintenance \n\\| according to \\| Of \n\\| the BOQs, \\| Kalugwajju- \n\\| bush Nakakabara \\| Clearing, \\| \\| road \n\\| grabbling and \\| \\| \n\\| heavy \n\\| \nURF \n\\| grading was \\| done. \\| \n\\| \n\\| However, the \n\\| BOQs did not \\| have culvert \ninstallation which was \\| \n\\| vital as the \\| road was \\| \nalmost cut off \\| \nby a river \\|", "metadata": {"headings": [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}, [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}]], "page": 55, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "crossing", "metadata": {"headings": [{"headings_0": {"content": "crossing", "page": 55, "level": 8}}, {"headings_1": {"content": "| Works were", "page": 55, "level": 1}}], "page": 55, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "through at \\| two points \\| hindering use \\| \\| of the road. \n\\| \n\\| 295,914,510;", "metadata": {"headings": [{"headings_0": {"content": "crossing", "page": 55, "level": 8}}, {"headings_1": {"content": "| Works were", "page": 55, "level": 1}}], "page": 55, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "endix", "metadata": {"headings": [{"headings_0": {"content": "endix", "page": 56, "level": 1}}, {"headings_1": {"content": "crossing", "page": 55, "level": 8}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9:", "metadata": {"headings": [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the Utilization \nof Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- BE 7 Dept = Sum of \n\\_ Supplementar Sum of Revised Pay ghee Unutilized \\|", "metadata": {"headings": [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "' \ncode name Approved y Budget : Budget Warrant \\| Payments funds ' \n\\| \n\\| \nBudget \n01 Administ 1,947 ,345,077 . \nration \n02 Finance 66,301,188 \n03 Statutor 211,851,413 y Bodies \n1,947,345,077 1,947,342,077 1,752,960,563 194,381,514 \n66,301,188 66,301,188 64,627,845 1,673,343 211,851,413 211,851,412 211,642,167 209,245 \n04 982,464,948 \"223,535,052 1,206,000,000 1,206,000,000 1,075,022,264 130,977,736 Producti \non \n05 Health 3,977,746,989 333,000,000 4,310,746,989 4,310,746,989 4,286,596,604 24,150,385 \n06 10,048,020,906 1,146,102,842 11,194,123,748 11,194,123,748 10,704,260,094 489,863,654 \\_ Educatio \n\\| \n\\} n \n07 : . 139,20000 11,926,672 Roads \n~ 151,126,672. ~ 151,126,672 ~ 150,100,904 ~", "metadata": {"headings": [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}, [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}]], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,025,768", "metadata": {"headings": [{"headings_0": {"content": "1,025,768", "page": 56, "level": 5}}, {"headings_1": {"content": "9:", "page": 56, "level": 8}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "08 \"Water ~ 45,600,000 2,400,000 ~~ \n48,000,000 ~ 48,000,000 \\_ 47,992,500", "metadata": {"headings": [{"headings_0": {"content": "1,025,768", "page": 56, "level": 5}}, {"headings_1": {"content": "9:", "page": 56, "level": 8}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,500", "metadata": {"headings": [{"headings_0": {"content": "7,500", "page": 56, "level": 3}}, {"headings_1": {"content": "1,025,768", "page": 56, "level": 5}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n09 Natural 248,400,000 51,000,000 299,400,000 299,400,000 295,812,952 3,587,048 . \n\\_ \nResourc \n\\_ \nes \n10 Commun 42,073,956 \n42,073,956 42,073,956 29,593,000 12,480,956 \\| \n. \nity \nBased \nServices \n11 Planning 78,093,744 2,473,328 80,567,072 80,567,072 - 80,233,595 333,477 \\_ \n12 Internal 19,736,508 \n19,736,508 19,736,508 19,406,222 330,286 Audit \n13 Trade 14,544,888 \n\\| ~ 25,251,600 \u201c25,251,600 \n~ 25,251,600 \n~ 10,706,712 and \n\u201a Industry", "metadata": {"headings": [{"headings_0": {"content": "7,500", "page": 56, "level": 3}}, {"headings_1": {"content": "1,025,768", "page": 56, "level": 5}}, [{"headings_0": {"content": "7,500", "page": 56, "level": 3}}, {"headings_1": {"content": "1,025,768", "page": 56, "level": 5}}], [{"headings_0": {"content": "7,500", "page": 56, "level": 3}}, {"headings_1": {"content": "1,025,768", "page": 56, "level": 5}}], [{"headings_0": {"content": "7,500", "page": 56, "level": 3}}, {"headings_1": {"content": "1,025,768", "page": 56, "level": 5}}]], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 18,732,793,598 869,727,6:", "metadata": {"headings": [{"headings_0": {"content": "Total 18,732,793,598 869,727,6:", "page": 56, "level": 3}}, {"headings_1": {"content": "7,500", "page": 56, "level": 3}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "metadata": {"headings": [{"headings_0": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, {"headings_1": {"content": "Total 18,732,793,598 869,727,6:", "page": 56, "level": 3}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 10: Allocate funds based \\_on the water need rankin \nSN/ Sub District Sub- Varia Amount %age of Ranking Ranking \\| \nCounty average county nce/ allocated to amount based on based on \\| rate Water Need \\| the Sub allocated to the need resource \n\\| \ncoverage County the Sub \\| allocation \\| rate County out \n\\| \nof the total district grant \n\\|", "metadata": {"headings": [{"headings_0": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, {"headings_1": {"content": "Total 18,732,793,598 869,727,6:", "page": 56, "level": 3}}, [{"headings_0": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, {"headings_1": {"content": "Total 18,732,793,598 869,727,6:", "page": 56, "level": 3}}], [{"headings_0": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, {"headings_1": {"content": "Total 18,732,793,598 869,727,6:", "page": 56, "level": 3}}]], "page": 57, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], "page": 57, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ei en 13% \\| 242,081,301. 1 Wattuba SC 55% 68% \n2 \n90477168 \n3 \n64,881,058 \nButemba- \n63,069,755 Byerima \nWattuba TC \\| 68% -13% 50,430,576 \nWattuba SC 39,686,639 \nNkandwa - 11% 44% 33,661,303 5% Kiryanongo \nSC \nKyankwanzi 32,440,529 5%", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}]], "page": 57, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Banda \nWattuba TC 55% 68% -13% 20,000,000 3%", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], "page": 57, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Ntwetwe 55% 72% -17% \\| 7,246,110 1% \n10 \nGayaza - 55% 65% -10% 3,622,606 1% \n11 Kisaala \nButemba 55% 26% 29% 1,811,303 0% \nTC \nKyankwanzi \n4 \nTC \nNtwe za 0% 7 15 TC \nProgram \\| Contract Activity \u2014 \nPictorial = \n\\| me or expenditure findings evidence from", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}]], "page": 57, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspecte", "metadata": {"headings": [{"headings_0": {"content": "inspecte", "page": 58, "level": 1}}, {"headings_1": {"content": "oe", "page": 57, "level": 3}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d", "metadata": {"headings": [{"headings_0": {"content": "inspecte", "page": 58, "level": 1}}, {"headings_1": {"content": "oe", "page": 57, "level": 3}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspections", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 58, "level": 8}}, {"headings_1": {"content": "inspecte", "page": 58, "level": 1}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12-Human P & D Constructi 1,997,605,011 The construction \nCapital Traders onofa \n~ works on the \nDevelopm And seed \nclassroom blocks, \nent Contracto secondary administration \nrs Sr een \nLtd school at unit. rg Kyakabug Teachers\u2019 houses, \nain \nVIP pit latrines,", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 58, "level": 8}}, {"headings_1": {"content": "inspecte", "page": 58, "level": 1}}, [{"headings_0": {"content": "Inspections", "page": 58, "level": 8}}, {"headings_1": {"content": "inspecte", "page": 58, "level": 1}}]], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nsambya", "metadata": {"headings": [{"headings_0": {"content": "Nsambya", "page": 58, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ICT sc", "metadata": {"headings": [{"headings_0": {"content": "Nsambya", "page": 58, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Laboratory/Librar", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 58, "level": 8}}, {"headings_1": {"content": "Nsambya", "page": 58, "level": 1}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "y, Multi-purpose hall and the sports field were", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 58, "level": 8}}, {"headings_1": {"content": "Nsambya", "page": 58, "level": 1}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "partially", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 58, "level": 8}}, {"headings_1": {"content": "Laboratory/Librar", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "completed. This is because the contract is still ongoing up to", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 58, "level": 8}}, {"headings_1": {"content": "Laboratory/Librar", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30/11/2024.", "metadata": {"headings": [{"headings_0": {"content": "30/11/2024.", "page": 58, "level": 8}}, {"headings_1": {"content": "partially", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Medical equipment at Sirimula HC II was still in stores \n12-Human Rima (Ea) Supply Capital Limited and \nand not yet put to use.", "metadata": {"headings": [{"headings_0": {"content": "30/11/2024.", "page": 58, "level": 8}}, {"headings_1": {"content": "partially", "page": 58, "level": 8}}, [{"headings_0": {"content": "30/11/2024.", "page": 58, "level": 8}}, {"headings_1": {"content": "partially", "page": 58, "level": 8}}], [{"headings_0": {"content": "30/11/2024.", "page": 58, "level": 8}}, {"headings_1": {"content": "partially", "page": 58, "level": 8}}]], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "284,318,636 Medical", "metadata": {"headings": [{"headings_0": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, {"headings_1": {"content": "30/11/2024.", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment was Developm installatio delivered in time. ent n of The equipment medical \nsupplied was as equipmen per contract t at details. Sirimula \nMedical \nand equipment meant Banda HC \nfor Banda HC III III \nwere stored up at \n\\| Butemba HC III \u201aas Band HC II was still under \n\\| up to September \\| \n\\| ad 1.04, 2023 \nroe \\| ia ee u 12-Human \\| Jilo \nee a ee \\| Constructi \\| \n133,887,182 Works were done \\| Capital \\| Constructi \\| on of staff \n\\| as per BOQs. rf I)", "metadata": {"headings": [{"headings_0": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, {"headings_1": {"content": "30/11/2024.", "page": 58, "level": 8}}, [{"headings_0": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, {"headings_1": {"content": "30/11/2024.", "page": 58, "level": 8}}], [{"headings_0": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, {"headings_1": {"content": "30/11/2024.", "page": 58, "level": 8}}], [{"headings_0": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, {"headings_1": {"content": "30/11/2024.", "page": 58, "level": 8}}]], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Developm | on | house at |", "metadata": {"headings": [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], "page": 59, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|The Contractor \\| isi ae ent Uganda \\| Nakitemb \\| \n\\| completed works \\| \ni \u0131 \n\\| \n\\| \\| Limited \\| \\| a \n\\|eHCII within the \\|! \\| \\| \\| \\| \\| contract \n\\| \\| duration: \\| \\| \n\\| \n\\| \\| \\| \\| The staff house \\| \n\\| \\| \\| \\| \\| \\| was in use by the \\| \\| \\| \\| \\| staff of the health \\| 0 \\| \\| Centre \\| \\| 12-Human \\| Mplamb \\| Renovatio \\| \n\\| a [ 14,200,000 \\| Delayed \n\\| \\| \\| \nCapital \\|Constn \\|nof2 \ncompletion, the \\| \u2014< \\| Developm Services & \\| staff \\| \n\\| project was \\| \\| ent J houses at \\| \n\\| planned to be \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}]], "page": 59, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Kikonda |", "metadata": {"headings": [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], "page": 59, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| completed by \\| \\| HCI \\| \n\\| April 4, 2023 but \\| \\| \n\\| \\| \\| was still \\| Een \\| \\| \n\\| incomplete on the \\| \\| \n\\| \\| \\| date of \\| \\| \n\\| \\| \\| inspection. \n\\| \n\\| \\| \\| \\| There is no\\} \\| \n\\| \\| \\| evidence of \\| \\| \\| \\| \\| contract \\| \\| \n\\| \\| extension to- \\| \n\\| \n\\| \\| \\| 2,728,082998) \\| \\| \n\\| \\| \\| date. \\| \\| L \n\\| \n\u2014 \nAppendix 12: Failure to carry Monitori \nNo. \\| \\_ Auditremarks \nProject name out Amount (UGX) 1 Construction of 2 classroom block at \nSuunga primary school \nConstruction of a five stance pit latrine at Kigando \nConstruction of a 5 stance pit latrine at kanywamahuli ps \nConstruction of a 5 stance pit latrine at Lwendagi ps \n80,027,422 No Monitoring and evaluation reports \n24,157,987 No Monitoring and evaluation reports 23,749,050 No Monitoring and evaluation reports 23,749,050 No Monitoring and evaluation reports Construction of a 5 stance lined pit \n23,406,195 No Monitoring and latrine at Mujunza ps \nevaluation reports \\_ of a 5 \nConstruction stance vip latrine \\| on \\| 23,406,195 No Monitoring and \n\u201a at Mbali ps J evaluation reports . \n;", "metadata": {"headings": [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}]], "page": 59, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Construction of \n5 stance pit latrine at \n23,406,195 No Monitoring and Mbambala ps \nConstruction of a 5 stance pit latrine \nat Nkondo ps \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], "page": 60, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "evaluation reports 23,365,250 No Monitoring and evaluation reports", "metadata": {"headings": [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], "page": 60, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "245,267,344", "metadata": {"headings": [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], "page": 60, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total PRF \n\\| %age \\| Remarks \\| \\| \n\\| Name SACCO received Disbursements \\| disbursed \\| \\| \n\\| \n\\| \\| \\| Name (2021/2022 & \\| (Loans) \n\\| \\| 2022/2023) \\| \\| \\| \\| \\| \\| In \n= \n\\| \\| (A) \\| (B) \\| ake \n\\| \n\\| \u00a2 ) \\| \n\\| 1 Kywankwanzi Katuugo Katuugo- 109,584,569 100,000,000 91% \\| Low \n\\| \nDLG Parish : Nsambya \\| disbursement n \\| \\| \n\\| \n\\| \u0131 PDM \\| \n\\| In => \u2014 \n2 Kywankwanzi \\| Misago BEE Misago- 109,584,569 \\| \n86% \\| Low \n\\| \n\\| \n\\| \n\\| \n\\| DLG Parish Butemba \\| 94,000,000 disbursement \\| \nPDM \\| \\| \\| \n\\| \n\\| SACCO \\| \n\\| \\| \\| \n\\| \n\\| 3 Kywankwanzi Kijuubya Kijuubya- 109,584,569 \n99% \\| Optimal DLG Parish Byerima \\| 108,000,000 \n\\| \\| disbursement PDM \n\\| \nL \n\\| SACCO \\| \\| nan \n\\| 4 Kywankwanzi \\| Biroboka Biroboka 109,584,569 \n\\| \n\\| 79% \\| Low \\| DLG Ward Ward- 87,000,000 \\| \n\\| \\| disbursement \\| Kyankwanzi \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}, [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}]], "page": 61, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], "page": 61, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM \n\\| \n\\| SACCO \\| \\| \\| 5 Kywankwanzi Butemba \\| Butemba 109,584,569 \n; 103% Optimal DLG Ward \\| Ward- 113,000,000 \\| disbursement \\| \nButemba \\| \nI \nPDM \nSACCO \n\\| \n\\| 6 Kywankwanzi \\| Ndibata Ndibata 109,584,569 \\| \n\\| DLG \\| Ward \\| Ward- \n\\| \n\\| \n104% Optimal 114,500,000 \\| disbursement \\| \\| Ntwetwe \n\\| \n\\| \nPDM \n\\| \n\\| \n\\| SACCO \\| \\| \nKywankwanzi Kalagi Kalagi 109,584,569 98% Low \n\\| \\| \nDLG Ward Ward- \\| 107,000,000 disbursement Masodde- \\| \n\\| \n\\| Kalagi PDM \\| \nSACCO \n\\| \n\\| \n\\| 8 \\| Kywankwanzi Nakitembe Nakitembe 109,584,569 \n\\| 81% Low \n\\| DLG Ward \\| Ward- 89,000,000 disbursement Wattuba \n\\| \n\\| PDM \\| L \\| SACCO \\| \\| 9 Kisolooza Kisolooza- 109,584,569 103% Optimal \nKywankwanzi \\| BE \nDLG Parish Wattuba 113,000,000 disbursement \\| \nPDM \n\\| \n\\| \n\\| \\|\\_SACCO \\| \\| \n10 Kywankwanzi Luwawu Luwawu- Pr 109,584,569 \\| \n110% Optimal \n\\| DLG \\| Parish Mulagi PDM \\| \n\\| 121,000,000 \\| disbursement \\| \n\\| \n\\| \nAppendix Vote", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}, [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}]], "page": 61, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14:", "metadata": {"headings": [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}], "page": 62, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO Parish Name Board SN. Name \n\\| Name ofSACCO \\_ \u2014\u2014\u2014\u2014\u2014 see Re me board members fill \\| \n\\_ \nmember \nexpression \nappointment of interest \nforms \n(Yes/No) \nKywankwanzi Katuugo Parish Katuugo-Nsambya 17/06/2022 No Board DLG PDM SACCO members did Kywankwanzi Parish Bu Misago Misago-Butemba PDM 13/06/2022 No not fill DLG SACCO expression of Kywankwanzi Kijuubya Parish Kijuubya-Byerima PDM 07/06/2022 No \ninterest forms DLG \nSACCO \nKywankwanzi Biroboka Biroboka Ward- No \nWard . 06/06/2022 DLG Kyankwanzi PDM \n. Kywankwanzi ~ Butemba Ward Butemba Ward- \n09/06/2022 No OG \\_Butemba PDM SACCO \n\\_ \" Naibata Ward Ndibata 19/05/2022 Kywankwanzi \nWard- \nDE \\|\\_Ntwetwe PDM SACCO \n. Kywankwanzi Kalagi Ward Kalagi Ward-Masodde- 08/06/2022 \nDLG \nKalagi PDM SACCO \n. \nKywankwanzi Nakitembe Ward Nakitembe Ward- 07/06/2022 No \\_DLG \nWattuba PDM SACCO \nKywankwanzi Kisolooza Parish Kisolooza-Wattuba 07/06/2022 No DLG PDM SACCO \nKywankwanzi Parish Luwawu-Mulagi PDM 09/06/2022 No \nere Luwawu \\_ DLG \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}, [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}], [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}], [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}], [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}], [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}]], "page": 62, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 15: PDivi SACCO Board SACCO Committees and Sub Committees", "metadata": {"headings": [{"headings_0": {"content": "Appendix 15: PDivi SACCO Board SACCO Committees and Sub Committees", "page": 63, "level": 4}}, {"headings_1": {"content": "14:", "page": 62, "level": 8}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Name Name of Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and \\| Remarks \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendix 15: PDivi SACCO Board SACCO Committees and Sub Committees", "page": 63, "level": 4}}, {"headings_1": {"content": "14:", "page": 62, "level": 8}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Vote _", "metadata": {"headings": [{"headings_0": {"content": "Vote _", "page": 63, "level": 3}}, {"headings_1": {"content": "Appendix 15: PDivi SACCO Board SACCO Committees and Sub Committees", "page": 63, "level": 4}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO committee Committee committee Committee Committee Development investment sub \\| services sub Committee i \\|", "metadata": {"headings": [{"headings_0": {"content": "Vote _", "page": 63, "level": 3}}, {"headings_1": {"content": "Appendix 15: PDivi SACCO Board SACCO Committees and Sub Committees", "page": 63, "level": 4}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "etm", "metadata": {"headings": [{"headings_0": {"content": "etm", "page": 63, "level": 4}}, {"headings_1": {"content": "Vote _", "page": 63, "level": 3}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ra EEE SEE ictal seem \nWas Isthe Wasit Is the Was it Is the Was it Isthe \\| Wasit Is the Was Is the Was Isthe it committ Constit commit Constit commit Constit commit Constit commit it commit it committ \\| \n\\| \nCons ee uted? tee uted? tee uted? tee uted? tee Const tee Cons \nee \ntitut operatio (yes/N operati (yes/N operati (yes/N operati (yes/N operati ituted operati titut operatio \ned? nal? 0) onal? 0) onal? 0) onal? 0) onal? ? onal? ed? nal? \n\\| (yes/ (operatio (operat (operat (operat (operat (yes/ (operat (yes (operati \n\\| No) nal or ional ional ional ional No) ional or /No) onal or \\| \\| Not or Not or Not or Not or Not Not Not \\| operatio operati operati operati operati operati operatio \\|", "metadata": {"headings": [{"headings_0": {"content": "etm", "page": 63, "level": 4}}, {"headings_1": {"content": "Vote _", "page": 63, "level": 3}}, [{"headings_0": {"content": "etm", "page": 63, "level": 4}}, {"headings_1": {"content": "Vote _", "page": 63, "level": 3}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of nal) |", "metadata": {"headings": [{"headings_0": {"content": "of nal) |", "page": 63, "level": 1}}, {"headings_1": {"content": "etm", "page": 63, "level": 4}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "onal) | onal) onal) onal) anal NY Ps", "metadata": {"headings": [{"headings_0": {"content": "onal) | onal) onal) onal) anal NY Ps", "page": 63, "level": 1}}, {"headings_1": {"content": "of nal) |", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ie \n\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "onal) | onal) onal) onal) anal NY Ps", "page": 63, "level": 1}}, {"headings_1": {"content": "of nal) |", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kywankwanzi", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi", "page": 63, "level": 1}}, {"headings_1": {"content": "onal) | onal) onal) onal) anal NY Ps", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Katuugo- Yes No Yes Yes Yes Yes \n\\_\\_\\| \\| \\| \"1 \nN/A No N/A No N/A Non- \\| \\| DLG \nNsambya PDM", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi", "page": 63, "level": 1}}, {"headings_1": {"content": "onal) | onal) onal) onal) anal NY Ps", "page": 63, "level": 1}}, [{"headings_0": {"content": "Kywankwanzi", "page": 63, "level": 1}}, {"headings_1": {"content": "onal) | onal) onal) onal) anal NY Ps", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functional", "metadata": {"headings": [{"headings_0": {"content": "functional", "page": 63, "level": 1}}, {"headings_1": {"content": "Kywankwanzi", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \\| supervisory on \n\\| \n\\| \n\\| \nKywankwanzi Misago-Butemba Yes No Yes Yes Yes Yes \nNo N/A No N/A No N/A committee, DLG pomsaccO, \n\\| production, S\\| 41 \\| \\|\\| ll 1 \u2014 1 4 \nKywankwanzi Kijuubya- Yes No \n41 \nYes Yes Yes Yes \nN/A No N/A No N/A marketing, DLG Byerima PDM \nbusiness \\| \\| \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "functional", "page": 63, "level": 1}}, {"headings_1": {"content": "Kywankwanzi", "page": 63, "level": 1}}, [{"headings_0": {"content": "functional", "page": 63, "level": 1}}, {"headings_1": {"content": "Kywankwanzi", "page": 63, "level": 1}}], [{"headings_0": {"content": "functional", "page": 63, "level": 1}}, {"headings_1": {"content": "Kywankwanzi", "page": 63, "level": 1}}], [{"headings_0": {"content": "functional", "page": 63, "level": 1}}, {"headings_1": {"content": "Kywankwanzi", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 63, "level": 1}}, {"headings_1": {"content": "functional", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi Biroboka Ward- Yes No Yes Yes \\| Yes \nNo Ino \\| finance and \\|", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 63, "level": 1}}, {"headings_1": {"content": "functional", "page": 63, "level": 1}}, [{"headings_0": {"content": "development", "page": 63, "level": 1}}, {"headings_1": {"content": "functional", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Yes NA N/A N/A \u201a |", "metadata": {"headings": [{"headings_0": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, {"headings_1": {"content": "development", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDLG Kyankwanzi PDM \n\\| investment \\| ee \\| ame Sa Kywankwanzi Butemba Ward- \nYes No Yes Yes Yes Yes \nN/A No N/A No N/A \nee en een committees \nDLG Butemba PDM \nSACCO \n\\| \\| \\| \n\\| \n\\| Kywankwanzi Ndibata Ward- \nYes No Yes Yes No Yes \nNo No N/A No N/A \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, {"headings_1": {"content": "development", "page": 63, "level": 1}}, [{"headings_0": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, {"headings_1": {"content": "development", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, {"headings_1": {"content": "development", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, {"headings_1": {"content": "development", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|N/A | z", "metadata": {"headings": [{"headings_0": {"content": "|N/A | z", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Ntwetwe PDM \n\\| \\| \n\\| \n\\| \n\\| \\| \\| \\| SACCO 4 \\| a \nKywankwanzi Kalagi \n\\| \u2014 Ward- Yes No Yes Yes Yes \nN/A No N/A No N/A \\| DLG \nMasodde-Kalagi \nPDM SACCO \n\\|e \n\\| Kywankwanzi Nakitembe Yes No Yes Yes Yes N/A No N/A No N/A No N/A \n\\|", "metadata": {"headings": [{"headings_0": {"content": "|N/A | z", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, [{"headings_0": {"content": "|N/A | z", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}], [{"headings_0": {"content": "|N/A | z", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}], [{"headings_0": {"content": "|N/A | z", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 |", "metadata": {"headings": [{"headings_0": {"content": "4 |", "page": 63, "level": 2}}, {"headings_1": {"content": "|N/A | z", "page": 63, "level": 3}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 > T \nDLG \nWard-Wattuba \n\\| pomsacco \\| fj \\| \n\\| \\| \n\\| \n\\| \n\\_ \nKywankwanzi Kisolooza- \\_ Yes No Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "4 |", "page": 63, "level": 2}}, {"headings_1": {"content": "|N/A | z", "page": 63, "level": 3}}, [{"headings_0": {"content": "4 |", "page": 63, "level": 2}}, {"headings_1": {"content": "|N/A | z", "page": 63, "level": 3}}], [{"headings_0": {"content": "4 |", "page": 63, "level": 2}}, {"headings_1": {"content": "|N/A | z", "page": 63, "level": 3}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/A No | N/A No N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A No | N/A No N/A", "page": 63, "level": 2}}, {"headings_1": {"content": "4 |", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Wattuba PDM \n\\| \\| \n\\| \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "N/A No | N/A No N/A", "page": 63, "level": 2}}, {"headings_1": {"content": "4 |", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wi", "metadata": {"headings": [{"headings_0": {"content": "wi", "page": 63, "level": 1}}, {"headings_1": {"content": "N/A No | N/A No N/A", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nKywankwanzi Luwawu-Mulagi Yes No Yes \n\\| \nFE", "metadata": {"headings": [{"headings_0": {"content": "wi", "page": 63, "level": 1}}, {"headings_1": {"content": "N/A No | N/A No N/A", "page": 63, "level": 2}}, [{"headings_0": {"content": "wi", "page": 63, "level": 1}}, {"headings_1": {"content": "N/A No | N/A No N/A", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A No N/A No N/A \nDLG \\| PDMSAcco \\| L 1 biok \\| \n\u2014\\| \nAppendix 16: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act \nSN. Vote Name Parish Name Name of SACCO \n1 Kywankwanzi Kirimbi Parish ' Kirimbi -Bananywa PDM \nIs the SACCO registered Remarks under \nMicrofinance \nInstitutions \nmoney lenders act 2016? \n(Yes/No) \nNo SACCO not ' DLG SACCO Licenced 2 Kywankwanzi Kiryanongo Kiryanongo-Bananywa PDM No SACCO not DLG Paarish SACCO Licenced 3 Kywankwanzi Bananywa Parish Bananywa-Bananywa PDM \nNo SACCO not : \nDLG \n\\_SACCO \nLicenced \n4 Kywankwanzi ~ \n= \u201cKisoodo Parish Kisoodo- Bnanywa PDM \\| \nSACCO \nnot \\| DLG \\_\\_SACCO \\_ Licenced 5 \nKywankwanzi \\| Lwengo Parish Lwengo-Bananywa PDM \nSACCO \nnot SACCO \nLicenced \n6 Kywankwanzi \u201cKatuugo Parish Katuugo- Nsambya PDM \nor SACCO not \\_..\\_DLG SACCO Licenced 7 \nKywankwanzi Kiyigikwa Kiyigikwa- -Nsambya PDM Parish \ncreamer ~ \\_ SACCO not \\_ DLG SACCO Licenced \u2018No \n\\_ \n8 Kywankwanzi Mbaali Parish Mbaali-Nsambya PDM \nSACCO not DLG SACCO Licenced \\| \n. \n9 Kywankwanzi Kyakabuga Parish Kyakabuga-Nsambya PDM \nNo SACCO not DLG SACCO Licenced 10 Kywankwanzi Kyamusakazi Kyamusakazi-Nsambya PDM No SACCO not ~ \nDLG Parish SACCO Licenced \\| \n11 Kywankwanzi Kikonda Parish Kikonda-Nsambya PDM \nNo SACCO not DLG SACCO Licenced 12 \u00bb Kalagi Kalagi- \nKywankwanzi Parish Nsambya PDM No \\_ SACCO not . \nDLG SACCO Licenced 13 Kywankwanzi Kigabwa Parish Kigabwa-Kigando PDM \nNo SACCO not \\_ \nDLG \nLicenced \n... Mbogobbiri Parish not 14 Kywankwanzi Mbogobbiri-Kigando PDM No SACCO \\| \n\\_DLG SACCO Licenced 15 Kywankwanzi \u00bb Kamucope Parish Kamucope- Kigando PDM \nNo SACCO not DLG SACCO Licenced", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}, [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. Kywankwanzi Kigando PDM No SACCO not", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], "page": 64, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_ Kigando Parish Kigando- \n: \nDLG \\_ SACCO Licenced 17 Kywankwanzi Kakindu Parish Kakindu- -Kigando PDM \noc SACCO not DLG SACCO Licenced \u201c18 Kywankwanzi : Bulamula Parish Bulamula-Butemba PDM \nNo SACCO not DLG SACCO Licenced 19 Kywankwanzi Parish Lwendagi- Butemba . PDM \nLwendagi No SACCO not DIG SACCO \\_\\_Licenced Kywankwanzi \\| Misago Parish = Misago- -Butemba \u2014\u2014 \u2014 PDM nesters aeentntnen tetanic \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], "page": 64, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20. \u0131 SACCO not \\| \nDLG SACCO Licenced 21 Parish No SACCO not", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], "page": 64, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_ Kywankwanzi . \u2018Kikoma \nKikoma-Butemba PDM \n\\| T ] T \\| 30 Kywankwanzi Kijuubya Parish Kijuubya-Byerima PDM \nNo SACCO not \\| \nDLG SACCO Licenced \n\\| \\| \nIr \n1 \n\\| 31 Kywankwanzi Kiryamusunku Kiryamusunku-Byerima PDM \nNo \n\\| SACCO not \\| \n\\| DLG Parish \\| SACCO \nLicenced \n\\| \n\\| \n\\| \n\\| \n32 Kywankwanzi Buguluma Parish Buguluma-Byerima PDM \nNo SACCO not DLG SACCO Licenced \\_ \n33 Kywankwanzi Kamukanga \\| Kamukanga-Byerimma PDM \\| No \nSACCO not \\| \n\\| DLG Parish \\| SACCO \nLicenced 34 Kywankwanzi Nabweyo Parish Nabweyo-Kyankwanzi PDM \nNo \nDLG SACCO Licenced 35 Kywankwanzi Mpango Parish Mpango-Kyankwanzi PDM No SACCO not \\| \nDLG SACCO Licenced \\| \n36 Kywankwanzi Kasejjere Parish Kasejjere-Kyankwanzi PDM \nNo SACCO not DLG SACCO Licenced 37 Kywankwanzi Lubiri Parish Lubiri-Kyankwanzi PDM \nSACCO not \\| \nDLG \\| SACCO \\| Licenced 38 Kywankwanzi Bwaaba Parish Bwaaba-Banda PDM SACCO \nSACCO not DLG \nLicenced \\| 39 Kywankwanzi Kamutiika Parish \\| Kamutiika-Banda PDM \nDLG SACCO Licenced 40 Kywankwanzi Banda Parish Banda-Banda PDM SACCO \nSACCO not DLG \nLicenced 41 Kywankwanzi Rwemiganda Rwemiganda-Banda PDM \nNo SACCO not \\| \nDLG Parish SA@EO \nLicenced 7335 \n42 Kywankwanzi Rwengaju Ward Rwengaju Ward- \nNo SACCO not DLG 1 Kyankwanzi PDM SACCO \nLicenced 43 Kywankwanzi Kyankwanzi Ward \\| Kyankwanzi Ward- \nNo", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}, [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}]], "page": 64, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SACCO not", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], "page": 65, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Kyankwanzi PDM SACCO Licenced Kywankwanzi Biroboka Ward Biroboka Ward-Kyankwanzi \nSACCO not DLG PDM SACCO Licenced Kywankwanzi Nteyera Ward Nteyera Ward-Kyankwanzi \nSACCO not DLG PDM SSACCO Licenced \\| Kywankwanzi Gala Ward Gala Ward-Kyankwanzi PDM \nSACCO not i DLG SACCO Licenced Kywankwanzi Kibabi Ward Kibabi Ward-Kyankwanzi \nSACCO not DLG PDM SACCO Licenced Kywankwanzi Rwebisanja Ward Rwebisanja Ward- \nSACCO not DLG Kyankwanzi PDM SACCO Licenced Kywankwanzi Ntunda Ward Ntunda Ward-Ntunda PDM \nNo \n\\| SACCO not DLG SACCO \\| Licenced Kywankwanzi Kazo Ward \nKazo Ward-Ntunda PDM \nDLG SACCO Licenced Kywankwanzi Mujunza Ward Mujunza Ward-Ntunda PDM \nSACCO not \\| DLG SACCO Licenced \\| \n\\| \n52 \\| Kywankwanzi \\| Kiteesa Ward Kiteesa Ward-Ntunda PDM \nSACCO not DLG SACCO Licenced \\| \n53 Kywankwanzi Ndaweringa Ward Ndaweringa Ward-Ntunda \nSACCO not \\| \nDLG PDM SACCO Licenced \\| \n54 Kywankwanzi Kigangazi Ward Kigangazzi Ward-Ntunda \nSACCO not \nr Kywankwanzi \nRwengiri Ward Rwengiri Ward-Butemba \nNo SACCO not .DLG PDM SACCO Licenced Kywankwanzi Kamirambazzi Ward- 2 \\_ \\| Kamirambazzi \nNo SACCO not DLG Ward Butemba PDM SACCO \nKywankwanzi Lwanjale Ward Lwanjale Ward-Ntwetwe \nLicenced \n\\\\ nn SACCO not No \nDLG PDM SACCO Licenced Kywankwanzi Kisojo Ward Kisojo Ward-Ntwetwe PDM \nNo SACCO not DLG SACCO Licenced . \nKywankwanzi Ntwetwe Central Ntwetwe Central Ward- \nNo SACCO not DLG Ward Ntwetwe PDM SACCO \nLicenced Kywankwanzi Kigoma Ward Kigoma Ward-Ntwetwe PDM \nNo SACCO not DLG SACCO Licenced \nKywankwanzi Ntwetwe Upper Ntwetwe Upper Ward- \nNo SACCO not DLG Ward Ntwetwe PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}, [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}]], "page": 65, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Licenced", "metadata": {"headings": [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], "page": 66, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": Kywankwanzi Ndibata Ward Ndibata Ward-Ntwetwe i No SACCO not /DLG PDPMSACCO Licenced I .\\_ 22200... nn Kywankwanzi Ntuuti Ward Ntuuti Ward-Ntwetwe PDM No SACCO not DLG SACCO \\_Licenced Kywankwanzi : u \\_..\\_ Kigoma Ward-Masodde- =. en Kigoma Ward No SACCO not DE 0... Kalagi POM SACCO Licenced \\_\\_ Kywankwanzi Kalagi Ward Kalagi Ward-Masodde- No SACCO not DLG Kalagi PDM SACCO Licenced \\| Kywankwanzi Masodde Ward Masodde Ward-Masodde- No SACCO not \\| DLG Kalagi PDM SACCO Licenced nn . . Kywankwanzi Vvumba Ward Vvumba Ward-Masodde- No SACCO not DLG Kalagi PDM SACCO Licenced Kywankwanzi Nakitembe Ward Nakitembe Ward-Wattuba No SACCO not \\_DLG PDM SACCO Licenced Kywankwanzi Kiyombya Ward Kiyombya Ward-Wattuba No SACCO not \\_ DLG PDM SACCO Licenced \\| Wattuba Ward No . Kywankwanzi nesses ns asta vu name ett sate a: Wattuba Ward-Wattuba ee nt or je vin SACCO not DLG PDM SACCO Licenced Kywankwanzi Kalukwajju Ward Kalukwajju Ward-Wattuba No SACCO not DLG PDM SACCO Licenced Kywankwanzi \\| . \\_ Lwansama Parish Lwansama-Wattuba PDM No SACCO not DLG \u00bb SACCO Licenced Kywankwanzi Kiduumi Parish Kiduumi-Wattuba PDM No SACCO not DLG SACCO Licenced i Kikolimbo Parish PDM No Kywankwanzi \\_ en . Kikolimbo-Wattuba . SACCO not DLG SACCO Licenced Kywankwanzi Kisolooza Parish Kisolooza-Wattuba PDM No SACCO not \\_ 34 Kywankwanzi Nabulembeko Nabulembeko-Wattuba PDM No SACCO not : \\_DLG Parish SACCO Licenced 85 Kisozi Parish Kisozi-Wattuba PDM No SACCO not Kywankwanzi SACCO IR BER \\_\\_ DLG Licenced Kywankwanzi \\| Z\u00e4ssse\u00e4te ng Fer rer eier eTT\u00c4 nenne Ai sireeeatiesnalseooiacehiohe i m 1 Kiryajjobyo Parish Kiryajjobyo-Gayaza PDM an SACCO not No \\| DLG \\_\\_SACCO \\_ Licenced i ; 87 Kywankwanzi Gayaaza Parish Gayaza-Gayaza PDM SACCO No SACCO not 96 \\| Kywankwanzi \\| Sirimula Parish \\| Sirimula-Ntwetwe PDM r No T SACCO \\| not DLG \\| \\| SACCO \\| Licenced \\| 97 Kywankwanzi Kabuye Parish Kabuye-Ntwetwe PDM No SACCO not \\| \\| DLG \\| SACCO \\| \\| Licenced \\| 98 Kywankwanzi Kitabona Parish Kitabona-Ntwetwe PDM No \\| SACCO not DLG SACCO \\| Licenced \\| 99 \\| Kywankwanzi \\| Kayindiyindi Kayindiyindi-Ntwetwe PDM No SACCO not \\| DLG Parish \\| SACCO Licenced 100 \\| Kywankwanzi \\| Parish Muwangi Muwangi-Muwangi PDM No not SACCO DLG \\| SACCO \\| Licenced \\| \\| 201 Kywankwanzi \\| Kitwala Parish Kitwala-Muwangi PDM No SACCO not DLG SACCO Licenced \\| \\| 102 Kywankwanzi Ddegeya Parish Ddegeya-Muwangi PDM No SACCO not DLG SACCO L Licenced 103 Kywankwanzi Bambala Parish Bambala-Muwangi PDM No SACCO", "metadata": {"headings": [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}, [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}]], "page": 66, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], "page": 68, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No No wealth DLG Parish PDM SACCO \nranking was conducted Kywankwanzi Biroboka \\_ Biroboka Ward- \nNo No \n' \nwealth DLG Ward Kyankwanzi PDM \nranking was SACCO \nconducted \nKywankwanzi Butemba Butemba Ward- \nNo No wealth DLG Ward Butemba PDM \nranking was SACCO \nconducted \\_ \nKywankwa nzi Ndibata Ndibata Ward- \nNo No wealth DLG Ward Ntwetwe PDM \nranking was SACCO \nconducted \nKywankwanzi Kalagi Kalagi Ward- \nNo \\_ No wealth DLG \\| Ward Masodde-Kalagi", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}, [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}]], "page": 68, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], "page": 68, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was PDM SACCO conducted Kywankwanzi Nakitembe Nakitembe Ward- \n\u201cNo No wealth DLG Ward Wattuba PDM \nranking was SACCO \nconducted \nKywankwanzi Kisolooza Kisolooza-Wattuba \nNo No wealth DLG Parish PDM SACCO \nranking was conducted 10 Kywankwanzi Luwawu Luwawu-Mulagi \nNo No wealth \\| \nDLG Parish PDM SACCO \nranking was \nTOTAL \n7: \nconducted em \nAppendix 18: selected flagship projects that were inconsistent with the LG selected commodities \n\\| SN. Name of Parish [Name of PDM Inconsistent Flagship Expected PRF \\| = \\| ACEO projects UGK) reer \n\\| \n1 Kyankwanzi Kirimbi Parish Kirimbi - Goat rearing, Tomato \n\\| \\| poultry, \\| 100,000,000 \\| \nDLG \\| \nBananywa PDM \\| growing, Piggery, Soya Bean, \n\\| \\| \\| \\| 2 \\| Kyankwanzi \n\\| an SACCO G.nuts \nKiryanongo- Sheep rearing, goat rearing, 100,000,000 \\| \n\\| \n\\| \nDLG \nPaarish \n\\| Bananywa PDM Piggery, Soya, Local Poultry \\| \nSACCO \n\\| keeping, Bean vegetable \n, , , \n\\| 3 \\| Kyankwanzi Bananywa \\| Bananywa- \\| goatraring, ,beans, onion,, \\| 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}]], "page": 68, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 69, "level": 3}}, {"headings_1": {"content": "ranking", "page": 68, "level": 1}}], "page": 69, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish \nBananywa PDM piggery, pineapple and poultry \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 69, "level": 3}}, {"headings_1": {"content": "ranking", "page": 68, "level": 1}}, [{"headings_0": {"content": "| DLG", "page": 69, "level": 3}}, {"headings_1": {"content": "ranking", "page": 68, "level": 1}}]], "page": 69, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,0", "metadata": {"headings": [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], "page": 69, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Kyankwanzi Kisoodo Parish Kisoodo-Bnanywa piggery, fish farming local \n\\| SL Bean \n100,000,000 \\| DLG \nPDM SACCO chicken farming, Piggery, \\| \n, Beans growin \n\\| \n5 \\| Kyankwanzi Lwengo Parish Lwengo- Vegetable soya bean \n\\| \n100,000,000 \\| \n, \n,, \n\\| \\| DLG \nBananywa PDM passion fruit Bean \n, \n\\| \\| \\| SACCO \n\\| \nKyankwanzi Katuugo Katuugo- Piggery, growing, growing, 100,000,000 DLG Parish Nsambya PDM farming, farming, \n\\| \\| \\| SACCO \n\\_\\| \n\\| \\| 100,000,000 7 Kyankwanzi Kiyigikwa Kiyigikwa- Mango farming \n, \n\\| \\| DLG Parish \\| Nsambya PDM \n\\| \n\\| \n\\| SACCO \\| \\| \n\\| \n\\| Kyankwanzi Mbaali Parish Mbaali-Nsambya Goat rearing, keeping, farming, \n100,000,000 \\| DLG PDM SACCO \n\\|9 Kyankwanzi Kyakabuga Kyakabuga- \\| Piggery, growing, Banana \\| 100,000,000 , \n, \\| DLG Parish Nsambya PDM \n\\| \nSACCO \nKyankwanzi Kyamusakazi Kyamusakazi- Piggery, Beans \n100,000,000 DLG Parish Nsambya PDM \nSACCO \nKyankwanzi Kikonda Parish Kikonda-Nsambya Piggery \n100,000,000 \\| \n\\| \n\\| DLG PDM SACCO \nKyankwanzi Kalagi Parish Kalagi-Nsambya Piggery \n100,000,000 DLG PDM SACCO \nKyankwanzi Kigabwa Kigabwa-Kigando Poultry \n100,000,000 \n\\| \n\\| \\| DLG Parish PDM SACCO \nKyankwanzi Kakindu Parish \\| Kakindu-Kigando Piggery \n100,000,000 DLG PDM SACCO \n\\| Kyankwanzi Lwamagaali Lwamagaali- Beans, Piggery, Poultry, \n100,000,000 DLG Parish Butemba PDM \n\\| SACCO \n\\| \n\\| 16 Kyankwanzi \\| Lwabalanga Lwabalanga- Piggery, \n\\| 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}, [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}]], "page": 69, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3% Kiryamusunku Kiryamusunku- . ae a INN 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "3% Kiryamusunku Kiryamusunku- . ae a INN 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "1,0", "page": 69, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDLG \u2018 Parish Byerima PDM \nSACCO \n24 Kyankwanzi Buguluma Buguluma- Beans, Poultry, Piggery 100,000,000 DLG Parish Byerima PDM \nSACCO \n25 Kyankwanzi Kamukanga Kamukanga- Beans, Rice, Poultry, \n100,000,000 ' \nDLG Parish Byerimma PDM", "metadata": {"headings": [{"headings_0": {"content": "3% Kiryamusunku Kiryamusunku- . ae a INN 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "1,0", "page": 69, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "3% Kiryamusunku Kiryamusunku- . ae a INN 100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "26 Kalwern- 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "3% Kiryamusunku Kiryamusunku- . ae a INN 100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kyankwanzi Nabweyo u Poultry,", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi Nabweyo u Poultry,", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Parish Kyankwanzi PDM", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi Nabweyo u Poultry,", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "Kyankwanzi Nabweyo u Poultry,", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27 Kyankwanzi Mpango Parish Mpango- Poultry \n100,000,000 DLG Kyankwanzi PDM \n\\_SACCO \n, Kyankwanzi \\| Lubiri Parish \nLubiri-Kyankwanzi \\| \nPoultry, Vegetables, Beans, ~ 100,000,000 -", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "Kyankwanzi Nabweyo u Poultry,", "page": 70, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "Kyankwanzi Nabweyo u Poultry,", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG_", "metadata": {"headings": [{"headings_0": {"content": "DLG_", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_PDM SACCO Piggery,", "metadata": {"headings": [{"headings_0": {"content": "_PDM SACCO Piggery,", "page": 70, "level": 1}}, {"headings_1": {"content": "DLG_", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "29 Kyankwanzi j \u201cBanda - \nParish Banda-Banda Piggery \n\\_ ~ 100,000,000 .", "metadata": {"headings": [{"headings_0": {"content": "_PDM SACCO Piggery,", "page": 70, "level": 1}}, {"headings_1": {"content": "DLG_", "page": 70, "level": 1}}, [{"headings_0": {"content": "_PDM SACCO Piggery,", "page": 70, "level": 1}}, {"headings_1": {"content": "DLG_", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG _PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "DLG _PDM SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "_PDM SACCO Piggery,", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Kyankwanzi Ntunda Ward \\_ Bea Piggery, Poultry, \u201c100,000,000 Ntunda Ward- ns, \nDLG Ntunda PDM", "metadata": {"headings": [{"headings_0": {"content": "DLG _PDM SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "_PDM SACCO Piggery,", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "DLG _PDM SACCO", "page": 70, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kyankwanzi Er \u2014 ee 100,000,000 Kazo Ward- \nDLG \n. Ntunda PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "DLG _PDM SACCO", "page": 70, "level": 8}}, [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "DLG _PDM SACCO", "page": 70, "level": 8}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "32 Mujunza \\_ Tomato \nKyankwanzi Ward Mujunza Ward- \u201aPiggery, 100,000,000 DLG Ntunda PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 \\| Kyankwanzi Kiteesa Ward \\| Piggery, Goat rearing . 100,000,000 Kiteesa Ward- \n\u201a \n\\| \nDLG Ntunda PDM :", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}, [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ndaweringa DLG Ward Ward-Ntunda \nPDM SACCO \n35 Kyankwanzi Kigangazi Kigangazzi Ward- Bean Passion fruit", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}, [{"headings_0": {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000.", "metadata": {"headings": [{"headings_0": {"content": "100,000,000.", "page": 70, "level": 1}}, {"headings_1": {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \n, DLG Ward Ntunda PDM", "metadata": {"headings": [{"headings_0": {"content": "100,000,000.", "page": 70, "level": 1}}, {"headings_1": {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "100,000,000.", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 Kya nkwanzi Bakusekamajja Bakusekamajja Piggery", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "100,000,000.", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Ward Ward-Ntunda \n\\_PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wandegeya DLG Ward \\_ Ward-Ntunda \n\\_PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 70, "level": 3}}, [{"headings_0": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 70, "level": 3}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' Bukomero Ward- \n\\_ ~ \u00a9 , \n\\| DLG \\_ Ward \u201a Ntunda PDM \\_ Poultry, \n\\| AN Kyankwanzi \\| Kamirambazzi \\| Kamirambazzi \\| Tomato Piggery, Poultry \\| \n100,000,000 \\| ,, \n; DLG \nWard \n: Ward-Butemba rearing, Rice , Beans , Simsim \\| \n\u2014 PDM SACCO \\| \n\u2014 \\| \n45 \\| Kyankwanzi \\| Lwanjale Ward \\| Lwanjale Ward- Beans , Poultry(Local chicken), \n100,000,000 \n\u0131 \n, \n\\| DLG \\| Ntwetwe PDM \\| Piggery, \n\\| \n\\| \n\\| SACCO \\| \n\\| \n\\| \n\\| \n\\_\\_\\| \n\\| 46 Kyankwanzi Kisojo Ward Kisojo Ward- Beans, Piggery, Poultry, \\| 100,000,000 , \n\\| DLG Ntwetwe PDM \\| \n\\| \n\\| \\| \nSACCO \nL\\_ \\| i \\| 47 \\| Kyankwanzi \\| Ntwetwe Ntwetwe Central \\| Broiler rearing, Piggery, \\| 100,000,000 \\| DLG Central Ward Ward-Ntwetwe \\| keeping, Goats rearing \n, \n\\| PDM SACCO \\| \\| \n48 Kyankwanzi Kigoma Ward Kigoma Ward- farming, Beans Goat rearing, \n100,000,000 \n\\| \n, \nDLG Ntwetwe PDM Piggery, \n\\| \nSACCO \n\\| \\| \\| \\| 49 Kyankwanzi \\| Ntwetwe Ntwetwe Upper Piggery, Beans Poultry \n100,000,000 \n, \n, \n\\| DLG Upper Ward Ward-Ntwetwe \\| \n\\| PDM SACCO \n\\| \n50 Kyankwanzi Ndibata Ward Ndibata Ward- Piggery \n100,000,000 \\| DLG Ntwetwe PDM \n\\| SACCO \n\\| 51 Kyankwanzi \\| Ntuuti Ward \\| Ntuuti Ward- \nGoats rearing, Poultry, Beans \\| 100,000,000 , \n, \n\\| DLG \nNtwetwe PDM \\| \n\\| SACCO \\| \n\\| \n52 Kyankwanzi Kigoma Ward Kigoma Ward- Tomato Goat rearing, Piggery, \n100,000,000 \n, \nDLG Masodde-Kalagi Beans \nPDM SACCO m3 \\_\\_\\| L \n53 Kyankwanzi \\| Kalagi Ward Kalagi Ward- Piggery, Poultry keeping, Beans \n100,000,000 \n\\| \nDLG \n\\| Masodde-Kalagi Goat rearing \n, \n\\| PDM SACCO \nKyankwanzi Masodde Ward Masodde Ward- Piggery, , Poultry, Beans \n100,000,000 DLG \nMasodde-Kalagi \nPDM SACCO \nKyankwanzi Vvumba Ward Vvumba Ward- Poultry keeping, Piggery, Beans \\| 100,000,000 \\| \nDLG Masodde-Kalagi \\| r \n\\| \nPDM SACCO \n56 Kyankwanzi Nakitembe Nakitembe Ward- Piggery, poultry \n100,000,000 DLG Ward Wattuba PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}, [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 71, "level": 8}}, {"headings_1": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}], "page": 71, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "57 Kyankwanzi Kiyombya \\| Kiyombya Ward- Piggery, Beans, Poultry \n100,000,000 \\| DLG Ward \\| Wattuba PDM \nSACCO \n58 \\| Kyankwanzi Wattuba Ward Wattuba Ward- Vegetable producing, Poultry \n100,000,000 \n\\| \n\\| DLG \nWattuba PDM farming, Mangoes \u201aPiggery \\_ \n\\| SACCO \n\\| \n\\| \nKyankwanzi Kisozi Parish Kisozi-Wattuba Poultry keeping", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 71, "level": 8}}, {"headings_1": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, [{"headings_0": {"content": "\u2014\u2014", "page": 71, "level": 8}}, {"headings_1": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u2014\u2014", "page": 71, "level": 8}}, {"headings_1": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u2014\u2014", "page": 71, "level": 8}}, {"headings_1": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}]], "page": 71, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 71, "level": 8}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \\_PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 71, "level": 8}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "66 Kyankwanzi Kiryajjobyo .", "metadata": {"headings": [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryajjobyo- \nPoultry \nkeeping, Beans , Goats 100,000,000 \nDLG Parish Gayaza PDM rearing Piggery , \nSACCO \n67 Kyankwanzi Gayaaza Gayaza-Gayaza Beans Piggery, Poultry,", "metadata": {"headings": [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}, [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \nDLG Parish PDM SACCO Banana \n68 Kyankwanzi Kiyuuni Parish Kiyuuni-Gayaza Beans, farming, Piggery, \n100,000,000 , \nDLG PDM SACCO Poultry \\\\ \n69 Kyankwanzi Nkondo Parish Nkondo-Gayaza Beans, Rice, Poultry, \n100,000,000 \nDLG PDM SACCO \n70 Kyankwanzi Kasanje Parish Kasanje-Gayaza Beans growing, growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ",", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO Poultry, farming, Goat rearing \na Kyankwanzi Kisala Parish Kisala-Kisala PDM , Goat rearing, Piggery \n100,000,000 \n\\| \nDLG \n\\_SACCO \n\\| 72 Keeping, \\| \n\\| Kyankwanzi \" Luwuuna ~ Luwuuna-Kisala ~ \nPoultry, Goat keeping, ~ 100,000,000 \\| \n\\_DLG \u201aParish \\_ PDM SACCO \n73 Kyankwanzi : Nakitembe Nakivubo-Kisala Goat rearing, Irish potato \n100,000,000 , \nDLG Parish PDM SACCO Poultry, Beans \n74 Kyankwanzi Kikuubya Kikuubya-Kisala Goat rearing, Piggery, Beans , \n100,000,000 \nDLG Parish PDM SACCO Onion ,", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}, [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "DLG", "page": 72, "level": 8}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n75 Kyankwanzi Kasekka Parish Kasekka-Kisala \n, Beans , Goat rearing, Poultry \nDLG PDM SACCO \n76 Kyankwanzi Sirimula Parish \\_ Sirimula-Ntwetwe Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "DLG", "page": 72, "level": 8}}, [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "DLG", "page": 72, "level": 8}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "DLG", "page": 72, "level": 8}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "DLG", "page": 72, "level": 8}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \n\\| PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nPDM SACCO \\_\\_farming, Beans \n78 Kyankwanzi Kitabona \\_ Kitabona- Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}, [{"headings_0": {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a DLG Parish Ntwetwe PDM", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kyankwanzi q growing, Goat farming, 100,000,000. Kayindiyindi Kayindiyindi- Beans \n: DLG Parish Ntwetwe PDM Piggery \\_", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 72, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 8}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Muwangi", "metadata": {"headings": [{"headings_0": {"content": "Muwangi", "page": 72, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 2}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n80 Kyankwanzi Muwangi- Goat rearing, Beans 100,000,000 , \nDLG Parish Muwangi PDM SACCO \n81 Kyankwanzi Kitwala Parish . Kitwala-Muwangi Beans Goats rearing, G.nuts", "metadata": {"headings": [{"headings_0": {"content": "Muwangi", "page": 72, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 2}}, [{"headings_0": {"content": "Muwangi", "page": 72, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 2}}], [{"headings_0": {"content": "Muwangi", "page": 72, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 2}}], [{"headings_0": {"content": "Muwangi", "page": 72, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 2}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 _", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \n, \nDLG PDM SACCO \ner \\_ keeping, Maize 100,000,000 Kyankwanzi Ddegeya \\_ Ddegeya- Poultry \nDLG \nParish \nMuwangi PDM ' \u201aRabbit/piggery rearing, Goats \n\\_SACCO fearing \nKyankwanzi Bambala \" \nBambala- \ngoats \nrearing : , goats rearing ~ 100,000,000 , \nDLG Parish Muwangi PDM and \\| \nSACCO \n34 Kyankwanzi \n\\| Bugomolwa Bugomolwa-", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}, [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "metadata": {"headings": [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 90 \\| Kyankwanzi \\| Kisomesa Kisomesa- T growing, Piggery, Beans \n100,000,000 \\| , \n\\| DLG \\| Parish Kiryanongo PDM \\| \n\\| \\| \n\u0131 \n\\| SACCO \\| \u2014 \n. \n\\\\ 91 \\| Kyankwanzi Natyole Parish \\| Natyole- Piggery, \n100,000,000 \\| \\| DLG Kiryanongo PDM \n\\| \n\\| \\| SACCO \n\\| \n92 Kyankwanzi Kiryanongo Kiryanongo- Beans \n100,000,000 \n\\| \n\\| DLG Parish Kiryanongo PDM \\| \n\\| \nPo SACCO = \\| \\_ \n\\| \n93 \\| Kyankwanzi Ncucwe Parish Ncucwe- Piggery, Beans \n100,000,000 \u0131 \n\\| \n\\| DLG Kiryanongo PDM \n\\| \\_\\| SACCO \n\\| 94 \\| Kyankwanzi Bulagwe \\| Bulagwe- Piggery", "metadata": {"headings": [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}, [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}], [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}], [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}], [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}], [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}]], "page": 73, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], "page": 73, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Parish Kiryanongo PDM \\| \n\\| \n\\| \n\\| SACCO ! \\_ \n\\| \n95 Kyankwanzi Luwawu Parish Luwawu-Mulagi Poultry, Beans, Piggery \n\\| \n100,000,000 \nDLG PDM SACCO \\| \n96 Kyankwanzi Kiteredde Kiteredde-Mulagi fish farming local chicken \\| 100,000,000 DLG Parish PDM SACCO farming, Piggery, Beans \n, \nrowin \n\\| 97 Kyankwanzi \\| Bumbiri Parish \\| Bumbiri-Mulagi Poultry, Vegetables, Beans, \\| 100,000,000 \\| \\| DLG \n\\| PDM SACCO Poultry, Pigge \n\\| \nKyankwanzi Kiwaguzi Kiwaguzi-Mulagi Beans, Poultry, Piggery, \n100,000,000 DLG Parish PDM SACCO \n\\| 99 Kyankwanzi Kigando Parish Kigando-Mulagi Bananas, Beans, Poultry \n100,000,000 \\| DLG \\| PDM SACCO \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}]], "page": 73, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HE TOTAL 9,900,000,000", "metadata": {"headings": [{"headings_0": {"content": "HE TOTAL 9,900,000,000", "page": 73, "level": 4}}, {"headings_1": {"content": "[ 100,000,000", "page": 73, "level": 5}}], "page": 73, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nIL \nAppendix 19: Enterprise/households implemented projects that are not from the priority commodity list \n\\_ \nVote Paris Nameof List of Are the . How Numbe How How Name h SACCO flagship flagship many r of many many Name \nprojects projects enterpris PDM of the of the per SACCO consistent es are enterpr enterpr farmin with the impleme ises ises g priority nting are enterp commodities flagship farmin rises selected by projects g are the LG? \nenterpr from ises the", "metadata": {"headings": [{"headings_0": {"content": "HE TOTAL 9,900,000,000", "page": 73, "level": 4}}, {"headings_1": {"content": "[ 100,000,000", "page": 73, "level": 5}}, [{"headings_0": {"content": "HE TOTAL 9,900,000,000", "page": 73, "level": 4}}, {"headings_1": {"content": "[ 100,000,000", "page": 73, "level": 5}}]], "page": 73, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "priorit", "metadata": {"headings": [{"headings_0": {"content": "priorit", "page": 74, "level": 1}}, {"headings_1": {"content": "HE TOTAL 9,900,000,000", "page": 73, "level": 4}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|\u00a5", "metadata": {"headings": [{"headings_0": {"content": "|\u00a5", "page": 74, "level": 8}}, {"headings_1": {"content": "priorit", "page": 74, "level": 1}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \ncomm \\|", "metadata": {"headings": [{"headings_0": {"content": "|\u00a5", "page": 74, "level": 8}}, {"headings_1": {"content": "priorit", "page": 74, "level": 1}}, [{"headings_0": {"content": "|\u00a5", "page": 74, "level": 8}}, {"headings_1": {"content": "priorit", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "odity", "metadata": {"headings": [{"headings_0": {"content": "odity", "page": 74, "level": 1}}, {"headings_1": {"content": "|\u00a5", "page": 74, "level": 8}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywank Katuu Katuugo- Piggery, Yes \\| \nwanzi go Nsambya Maize DLG Parish PDM growing, SACCO Coffee", "metadata": {"headings": [{"headings_0": {"content": "odity", "page": 74, "level": 1}}, {"headings_1": {"content": "|\u00a5", "page": 74, "level": 8}}, [{"headings_0": {"content": "odity", "page": 74, "level": 1}}, {"headings_1": {"content": "|\u00a5", "page": 74, "level": 8}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "groiwng,", "metadata": {"headings": [{"headings_0": {"content": "groiwng,", "page": 74, "level": 8}}, {"headings_1": {"content": "odity", "page": 74, "level": 1}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bull", "metadata": {"headings": [{"headings_0": {"content": "groiwng,", "page": 74, "level": 8}}, {"headings_1": {"content": "odity", "page": 74, "level": 1}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fattening,", "metadata": {"headings": [{"headings_0": {"content": "Fattening,", "page": 74, "level": 8}}, {"headings_1": {"content": "groiwng,", "page": 74, "level": 8}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Beef \nfarming and", "metadata": {"headings": [{"headings_0": {"content": "Fattening,", "page": 74, "level": 8}}, {"headings_1": {"content": "groiwng,", "page": 74, "level": 8}}, [{"headings_0": {"content": "Fattening,", "page": 74, "level": 8}}, {"headings_1": {"content": "groiwng,", "page": 74, "level": 8}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dairy", "metadata": {"headings": [{"headings_0": {"content": "Dairy", "page": 74, "level": 8}}, {"headings_1": {"content": "Fattening,", "page": 74, "level": 8}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "Dairy", "page": 74, "level": 8}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n\\_ \nKywank Misago Misago- Maize, Beef Yes wanzi Parish Butemba \nDLG \nPDM", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "Dairy", "page": 74, "level": 8}}, [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "Dairy", "page": 74, "level": 8}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 74, "level": 8}}, {"headings_1": {"content": "farming", "page": 74, "level": 1}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nKywank Kijuub Kijuubya- Maize Yes wanzi ya Byerima growing, \n. \nDLG Parish PDM Coffee \nSACCO growing,", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 74, "level": 8}}, {"headings_1": {"content": "farming", "page": 74, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 74, "level": 8}}, {"headings_1": {"content": "farming", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dairy", "metadata": {"headings": [{"headings_0": {"content": "dairy", "page": 74, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 74, "level": 8}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nBE \nKywank Birobo Biroboka Maize, Beef, Yes ' \n\u0131wanzi ka Ward- \\| \n\\| \n\\_ \n' DLG Ward Kyankwan \n\\| \n\\| \n\\| \\| , ziPDM \nlist \n18 18 18 18 \n9 9 9 9 16 16 16 16 \na a ee 6 6 6 6 \\| \n\\| \\| \n\\| \\| \\| Goat \\| \\| IT \\| \n\\| \\| \\| \\| rearing, \\| \n\\| \n\\| \\| \n\\| Rice \n\\| \\| \ngrowing \\| \\| \n\\| \n\\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}, [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pr", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 75, "level": 1}}, {"headings_1": {"content": "farming", "page": 74, "level": 1}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| + Es \\| \\| \nar \n\u2014\u2014 \n6 Kywank Ndibat - Ndibata - Coffee No \n5 7 7 5 \\| \\| \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 75, "level": 1}}, {"headings_1": {"content": "farming", "page": 74, "level": 1}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| a |", "metadata": {"headings": [{"headings_0": {"content": "| a |", "page": 75, "level": 2}}, {"headings_1": {"content": "Pr", "page": 75, "level": 1}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|Ward- growing, \\| \\| wanzi \n\\| \nDLG \\|Ward Ntwetwe \\| Maize \n\\| \n\\| PDM growing, \\| \\| SACCO Piggery \n7 \\| Kywank Kalagi Kalagi Piggery, \\| No \n\\| \nwanzi \\| \n\\| Ward Ward- \\| Maize \n\\| \n\\| DLG Masodde- growing,", "metadata": {"headings": [{"headings_0": {"content": "| a |", "page": 75, "level": 2}}, {"headings_1": {"content": "Pr", "page": 75, "level": 1}}, [{"headings_0": {"content": "| a |", "page": 75, "level": 2}}, {"headings_1": {"content": "Pr", "page": 75, "level": 1}}], [{"headings_0": {"content": "| a |", "page": 75, "level": 2}}, {"headings_1": {"content": "Pr", "page": 75, "level": 1}}], [{"headings_0": {"content": "| a |", "page": 75, "level": 2}}, {"headings_1": {"content": "Pr", "page": 75, "level": 1}}]], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kalagi Poultry", "metadata": {"headings": [{"headings_0": {"content": "Kalagi Poultry", "page": 75, "level": 8}}, {"headings_1": {"content": "| a |", "page": 75, "level": 2}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "Kalagi Poultry", "page": 75, "level": 8}}, {"headings_1": {"content": "| a |", "page": 75, "level": 2}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "keeping,", "metadata": {"headings": [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nSACCO Beans \n\\| \n\\| \n\\| 4 \\| 13 \\| 13 4 \\| \n\\| growing, \\| \\| \n\\| Goat rearing \n\\| \n\\| \n\\| 8 Kywank Nakite Nakitemb \\| Maize, \n\\| No \\| \nu 7 9 9 7 \\| \nwanzi \\| mbe e Ward- Piggery, \n\\| \nDLG Ward Wattuba Coffee, \nPDM Poultry \\| SACCO \\| BE \\| \\| fo \n9 Kywank Kisolo Kisolooza- Beans, No \n> 8\\| 8 \\| 3 \\| \n\\| \nwanzi \\|oza Wattuba Maize, \nDLG Parish PDM Coffee, \n\\| \n\\| \nSACCO Poultry, \n\\| Pigge \\| \\| \\| \n\\| \n10 Kywank Luwaw Luwawu- Maize, No \n4 7 7 4 \nwanzi u Mulagi Coffee, \nDLG Parish PDM Poultry, \\| SACCO Beans, \nPigge \n106 \\| \\| 76 \nAppendix 20: \\| \nzu \\_\\_\\_\\_ \"Parish \n. Vote \\_ Name of Name Name SACCO \nDate \u2014 \u201cLoan Were they \nWere Remark \u2014 beneficia loan Amount the loan \\_ vetted by 's \n\\| \nbenefici ry from was \nbenefici a village \nary the obtain aries meeting approve ed selected convened \nd PDM \nthrough by the \nenterpris the enterprise e PDMIS groups Kywank Katuugo Katuugo- OWINY Yes 21/08/ 1,000,000 No Yes The loan wanzi Parish Nsambya DORCUS 2023 \nwas not DLG PDM SACCO approved through", "metadata": {"headings": [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}, [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}]], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "keeping,", "page": 75, "level": 8}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywank NAMULI 21/08/ 1,000,000 No Yes . \nKatuugo Katuugo- \nThe loan \n\\_ \n\\| \n\u201a wanzi Parish Nsambya \\_ SCOVIA 2023 \\| \n, was not DLG PDM SACCO \n\u201a approved \n\\| \n3 err . Misago . : \\_LUKWAG Misago-", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "keeping,", "page": 75, "level": 8}}, [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "keeping,", "page": 75, "level": 8}}]], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23/097", "metadata": {"headings": [{"headings_0": {"content": "23/097", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wanzi Parish \\_ Butemba oO 2023 DLG PDM SACCO \\_ RICHARD \nthrough", "metadata": {"headings": [{"headings_0": {"content": "23/097", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}, [{"headings_0": {"content": "23/097", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 8}}, {"headings_1": {"content": "23/097", "page": 76, "level": 1}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,000,000 No Yes The loan was not approved through", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 8}}, {"headings_1": {"content": "23/097", "page": 76, "level": 1}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 8}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The loan wanzi Parish Butemba A ALLEN 2023 \nwas not DLG PDM SACCO \napproved \\| \nKywank \nhen Kijuubya Kijuubya- \\_NYIRARU ae wanzi Parish Byerima \u201a KUNDO 2023 DLG PDM SACCO TEDDY \n. \nthrough \n\\_ PDMS 1,000,000 \\| No Yes The loan was \nnot approved through PDMS Kywank Kijuubya Kijuubya- MUSHAL Yes 30/09/ 1,000,000 No \u201aYes The loan wanzi Parish Byerima A JULIUS 2023 \nwas not DLG PDM SACCO approved through", "metadata": {"headings": [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}, [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}]], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= - Kywank : \u201cButemba \u2014 NALUBEG 11/08/ \nButemba Yes No The loan \n1,000,000 u \u2014 \\_\\_ - \nwanzi Ward- A MARY 2023 \nWard \nwas not DLG Butemba \n\\| approved \\| PDM SACCO through PDMS \\| \\| Kywank \\_ Butemba \\_ Butemba TWINAM", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}], [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11/08/ 1,000,000 No = \u201a The loan", "metadata": {"headings": [{"headings_0": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nwanzi \\| Ward \\_ Ward- \nATSIKO 2023 \n\\| was not \n\\| \\| \\| Kalagi PDM \nRE \\| through \\| \nhott SACCO \\| PDMS \\|", "metadata": {"headings": [{"headings_0": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}, [{"headings_0": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}], [{"headings_0": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 77, "level": 4}}, {"headings_1": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| The loan \\| \nKywank Kalagi Kalagi Ward- \\| NAKIMER Yes 29/08/ 1,000,000 Yes \n\\| \u01312 wanzi Ward Masodde- \\|ACISSY \\| 2023 \\| \nwas not \n/ \\| DLG Kalagi PDM \\| \\| \\| \n\\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 77, "level": 4}}, {"headings_1": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}, [{"headings_0": {"content": "No", "page": 77, "level": 4}}, {"headings_1": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approved", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "No", "page": 77, "level": 4}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| \\| \n\\| SACCO \\| \\| through \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "No", "page": 77, "level": 4}}, [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "No", "page": 77, "level": 4}}], [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "No", "page": 77, "level": 4}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMS \n\\| \\| \\| \nKywank Nakitemb Nakitembe NKUMBI \\| Yes 16/08/ 1,000,000 \\| No \\| Yes The loan \\| \n\\|3 \\|wanzi eWard Ward- \\| CHARLES \\| 2023 \nwas not \n\\| DLG \\| \\| \nWattuba \\| \\| approved \\| PDM SACCO \\| \n\\| \\| through \\| \n\\| \nPDMS \n\\| \\| \\| \nKywank Nakitemb Nakitembe KASENYA Yes 16/08/ 1,000,000 No Yes The loan \\| \n\\| \n\\| 4 wanzi eWard \\| Ward- \\| RABISON \\| 2023 \nwas not", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}, [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG | Wattuba | |", "metadata": {"headings": [{"headings_0": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}, {"headings_1": {"content": "|_|", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "approved", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| PDM SACCO \\| \n\\| \nthrough \\| \\| \n\\| \n\\| \\| \\| \\| PDMS \\| \n\\| Kywank Kisolooza Kisolooza- KYAMBA Yes 26/08/ 1,000,000 Yes The loan \\| 5 wanzi Parish Wattuba DDE 2023 \nwas \nnot \n\\| DLG PDM SACCO MARKO", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}, [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}], [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}], [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approved through", "metadata": {"headings": [{"headings_0": {"content": "approved through", "page": 77, "level": 3}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMS \\| \nKisolooza Kisolooza- NAMATA 26/08/ 1,000,000 \nThe loan \nwanzi Parish Wattuba DAFROZA 2023 \nwas not DLG PDM SACCO approved", "metadata": {"headings": [{"headings_0": {"content": "approved through", "page": 77, "level": 3}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}, [{"headings_0": {"content": "approved through", "page": 77, "level": 3}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "approved through", "page": 77, "level": 3}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "approved through", "page": 77, "level": 3}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "through", "metadata": {"headings": [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved through", "page": 77, "level": 3}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| \nPDMS \n\\| Kywank Luwawu Luwawu- SSENTAM Yes 16/08/ 1,000,000 No \\| Yes The loan \\| Parish Mulagi PDM U 2023 \\| not 7 wanzi was \\| DLG SACCO RICHARE", "metadata": {"headings": [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved through", "page": 77, "level": 3}}, [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved through", "page": 77, "level": 3}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved through", "page": 77, "level": 3}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approved", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \u0131D through \\| \n\\| \n\\| \nPDMS \nKywank Luwawu Luwawu- NAKIMBU Yes 16/08/ 1,000,000 No Yes The loan 8 wanzi Parish Mulagi PDM GWE 2023 \nwas not DLG \\| SACCO ROSE \napproved \\|", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}, [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}], [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "through", "metadata": {"headings": [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMS \n\\| \nKywank Kyankwan Kyankwanzi NAMALA \\| Yes 23/09/ 1,000,000 No Yes The loan \\| \n9 wanzi ziward ward- DEZI 2023 \nwas \nnot \n\\| \\| approved DLG \nKyankwanzi \nPDM SACCO through PDMS \n\\| \n\\| \nKywank Kyankwan Kyankwanzi MULOND Yes 23/09/ 1,000,000 No Yes The loan O0 wanzi zi ward ward O ISMA 2023 \nwas not \\| - \nDLG Kyankwanzi \\| approved \\| PDM SACCO \\| \nthrough \n\\| \nAppendix 21: Insurance Policy for Farming Enterprises \nSN \u201cVote Name Parish Name of Name of PRF Loan \nIf the loan is for a", "metadata": {"headings": [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}, [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tear", "metadata": {"headings": [{"headings_0": {"content": "Tear", "page": 78, "level": 2}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name SACCO beneficiary Amount farming operation, did the borrower obtain \nan agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)? Kywankwanzi Katuugo Katuugo- OWINY DORCUS 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Tear", "page": 78, "level": 2}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 78, "level": 2}}, {"headings_1": {"content": "Tear", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Parish Nsambya \n\u201a insurance PDM \npolicy SACCO \nKywankwanzi Katuugo Katuugo- NAMULI SCOVIA 1,000,000 No \nNo \nDLG Parish Nsambya insurance SACCO PDM policy", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 78, "level": 2}}, {"headings_1": {"content": "Tear", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kywankwanzi Misago \u2014", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Misago \u2014", "page": 78, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Misago-", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Misago \u2014", "page": 78, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 78, "level": 3}}, {"headings_1": {"content": "Kywankwanzi Misago \u2014", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Parish Butemba RICHARD \ninsurance PDM \\_ policy", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 78, "level": 3}}, {"headings_1": {"content": "Kywankwanzi Misago \u2014", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 1}}, {"headings_1": {"content": "1,000,000 No", "page": 78, "level": 3}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi Misago Misago- NANKINGA ALLEN 1,000,000 or \nNo \nDLG Parish Butemba insurance PDM \npolicy", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 1}}, {"headings_1": {"content": "1,000,000 No", "page": 78, "level": 3}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi Kijuubya _ NYIRARUKUNDO ~ 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Kijuubya _ NYIRARUKUNDO ~ 1,000,000 No", "page": 78, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kijuubya- \ni \nDLG Parish Byerima TEDDY \ninsurance policy \n.", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Kijuubya _ NYIRARUKUNDO ~ 1,000,000 No", "page": 78, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "page": 78, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya _ NYIRARUKUNDO ~ 1,000,000 No", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \nDLG Parish Byerima insurance PDM \npolicy", "metadata": {"headings": [{"headings_0": {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "page": 78, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya _ NYIRARUKUNDO ~ 1,000,000 No", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 2}}, {"headings_1": {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi \u201aButemba NALUBEGAMARY 1,000,000 - No Butemba \na DLG Ward Ward- insurance Butemba \npolicy PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 2}}, {"headings_1": {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "page": 78, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 78, "level": 2}}, {"headings_1": {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "page": 78, "level": 1}}]], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi r Butemba \\_TWINAMATSIKO 1,000,000 \nButemba No No DLG Ward Ward- MABLE \ninsurance Butemba \npolicy PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi Tr \\_Ndibata NALUNJOGI ~ 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Ward Ward- EFULANSI \ninsurance Ntwetwe \npolicy \n[ [ \\| \nKalagi hj IT \nPDM \n\\| \\| \nj \n\\| \n\\| \nSACCO \n13 Kywankwanzi rt Nakitembe : Nakitembe Tr te \n\u2014 + \\| \\| \\| CHARLES 1,000,000 No \u2014\\| \n: NKUMBI Fe DLG Ward \\| Ward- \\| \n\\| \\| No \\| insurance Wattuba \\| \n\\| PDM \\| \\| policy \\| \\| \\| \nSACCO \n\\| \n\\| DLG Ward Ward- RABISON 1,000,000 No \n14 \\| Kywankwanzi Nakitembe \n\\| \n\\| Nakitembe KASENYA No \n\\| Wattuba \\| insurance \\| PDM policy \nSACCO \n\\| \\| \\| \\| Kisolooza \\| Kisolooza- KYAMBADDE 1,000,000 No No \\| \n15 \\| Kywankwanzi \n\\| DLG Parish Wattuba MARKO \n\\| \\| insurance PDM", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}, [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}]], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 8}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \nSACCO \n\\| \n16 Kywankwanzi Kisolooza Kisolooza- NAMATA DAFROZA 1,000,000 No \n\\| = DLG Parish Wattuba No insurance \n\\| \nPDM \n\\| SACCO \\| policy \\| L \n\\| \n\\| 17 Kywankwanzi Luwawu \\| Luwawu- SSENTAMU \n1 4 DLG Parish Mulagi 1,000,000 No No RICHARED \ninsurance \n\\| \nPDM \n\\| SACCO policy \\| 18 Kywankwanzi \\| Luwawu Luwawu- NAKIMBUGWE Tr 1,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 8}}, [{"headings_0": {"content": "policy", "page": 79, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 8}}], [{"headings_0": {"content": "policy", "page": 79, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 8}}], [{"headings_0": {"content": "policy", "page": 79, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 8}}]], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ro", "metadata": {"headings": [{"headings_0": {"content": "Ro", "page": 79, "level": 5}}, {"headings_1": {"content": "policy", "page": 79, "level": 1}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \nDLG Parish Mulagi ROSE \ninsurance PDM \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Ro", "page": 79, "level": 5}}, {"headings_1": {"content": "policy", "page": 79, "level": 1}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "Ro", "page": 79, "level": 5}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \n\\| \n19 Kywankwanzi Kyankwanzi Kyankwanzi NAMALA DEZI 1,000,000 No \n\\_\\| DLG ward ward No - \n\\| \n\\| \\| Kyankwanzi \ninsurance", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "Ro", "page": 79, "level": 5}}, [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "Ro", "page": 79, "level": 5}}]], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PDM i \\| \nSACCO \n\\| \n20 Kywankwanzi Kyankwanzi Kyankwanzi MULONDO ISMA 1,000,000 No \n\\| DLG ward ward No \\| \n- \ninsurance Kyankwanzi", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}, [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM \n[ \\| SACCO L \n\\| \\| \\| ui \\| TOTAL \\_\\_\\|\\_ 20,000,000 \n\\| \n\\| Parish Nameof \\| \nProject Photo T Inspection \\| Name SACCO PRF Amount as funded Remark \\_ \nbeneficiar as per per \ny SACCO household \nrecords evidence", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}, [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Kywank Katuugo Katuugo- OWINY 1,000,000 Maize Project wanzi Parish Nsambya DORCUS 1,000,000 \nimplemente DLG PDM das planned SACCO \n2 Kywank Katuugo Katuugo- NAMULI 1,000,000 Piggery Project wanzi Parish Nsambya SCOVIA 1,000,000 \n\\_ implemente DLG PDM \n~ das planned . \nSACCO \n3 Kywank \\| Misago Misago- LUKWAGO 1,000,000 \\_ \nwanzi Parish Butemba RICHARD 1,000,000 DLG PDM \nSACCO \n.", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}, [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}]], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cattel", "metadata": {"headings": [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Project \n> implemente d as planned \n4 Kywank Misago Misago- NANKINGA 1,000,000 Beans Funds were wanzi Parish Butemba ALLEN 1,000,000 \ndiverted to DLG PDM maize and SACCO \nbanana growing \n\u20185 Kywank \\| Kijuubya \\| \nNYIRARUK ~ 1,000,000 . Project Kijuubya- \nMaize wanzi Parish Byerima UNDO 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}, [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}]], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemente", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG PDM TEDDY \nd as planned \\_ \nSACCO \noc ek ~ Kijuubya MUSHADJA \nKijuubya- 1,000,000 Dairy Project wanzi Parish Byerima JULIUS 1,000,000 cattle implemente DLG PDM \n, das planned SACCO \n7 Kywank Butemba Butemba NALUBEGA 1,000,000 Piggery Project wanzi Ward Ward- MARY - 1,000,000 \nimplemente DLG Butemba d as planned PDM \nSACCO \n\\|8 \\| Kywank \\\\ Butemba \\| \nButemba\\_ ~ TWINAMAT) ~ \n1,000,000 Cattel ~ Project wanzi \\| Ward \\_ Ward- \\| SIKO - 1,000,000 \n.\u201d implemente \n10 Kywank Ndibata NYATO 1,000,000 Maize Project \nNdibata [\\| \\| 7 \\| \\| ] \\| wanzi Ward \\| Ward- \\| MARY 1,000,000 \nimplemente \\| \\| DLG \\| Ntwetwe \nd as planned \n\\| \n\\| \\| \\| PDM \n\\| \nSACCO \n\\| \ni \n+ \n11 Kywank Kalagi Kalagi NSUBUGA 1,000,000 Piggery Project wanzi Ward Ward- FRED 1,000,000 \n\\| implemente == \nDLG Masodde- == das planned Kalagi PDM \nSACCO \n\\| \n12 Kywank Kalagi Kalagi NAKIMERA \\| 1,000,000 Chicken Project wanzi Ward Ward- CISSY 1,000,000 \nBZ implemente \\| DLG Masodde- d as planned Kalagi PDM \nSACCO \n13 Kywank Nakitemb Nakitembe NKUMBI \n1,000,000 Piggery wanzi e Ward Ward- CHARLES 1,000,000 \nee. \\| implemente er d as planned \nx", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}, [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}]], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG Wattuba", "metadata": {"headings": [{"headings_0": {"content": "DLG Wattuba", "page": 81, "level": 9}}, {"headings_1": {"content": "implemente", "page": 80, "level": 1}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM ys a", "metadata": {"headings": [{"headings_0": {"content": "DLG Wattuba", "page": 81, "level": 9}}, {"headings_1": {"content": "implemente", "page": 80, "level": 1}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eae = |", "metadata": {"headings": [{"headings_0": {"content": "eae = |", "page": 81, "level": 1}}, {"headings_1": {"content": "DLG Wattuba", "page": 81, "level": 9}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \n14 Nakitemb Nakitembe KASENYA 1,000,000 e Ward Ward- RABISON 1,000,000 \nSe implemente Wattuba d as planned PDM \n; \nSACCO \n15 Kisolooza Kisolooza- NAMATA 1,000,000 Poultry wanzi Parish Wattuba DAFROZA 1,000,000 \nBi: \\| implemente be Ag) ,\u00bb\\| das planned DLG PDM \nSACCO ee) oe oN ool \n16 Luwawu Luwawu- SSENTAMU 1,000,000 Project wanzi Parish Mulagi PDM RICHARED 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "eae = |", "page": 81, "level": 1}}, {"headings_1": {"content": "DLG Wattuba", "page": 81, "level": 9}}, [{"headings_0": {"content": "eae = |", "page": 81, "level": 1}}, {"headings_1": {"content": "DLG Wattuba", "page": 81, "level": 9}}], [{"headings_0": {"content": "eae = |", "page": 81, "level": 1}}, {"headings_1": {"content": "DLG Wattuba", "page": 81, "level": 9}}], [{"headings_0": {"content": "eae = |", "page": 81, "level": 1}}, {"headings_1": {"content": "DLG Wattuba", "page": 81, "level": 9}}]], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemente", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 81, "level": 1}}, {"headings_1": {"content": "eae = |", "page": 81, "level": 1}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nSACCO \nj \n17 Luwawu Luwawu- NAKIMBUG 1,000,000 Piggery au wanzi Parish Mulagi PDM WE ROSE 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 81, "level": 1}}, {"headings_1": {"content": "eae = |", "page": 81, "level": 1}}, [{"headings_0": {"content": "implemente", "page": 81, "level": 1}}, {"headings_1": {"content": "eae = |", "page": 81, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 81, "level": 1}}, {"headings_1": {"content": "eae = |", "page": 81, "level": 1}}]], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "We", "metadata": {"headings": [{"headings_0": {"content": "We", "page": 81, "level": 8}}, {"headings_1": {"content": "implemente", "page": 81, "level": 1}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG SACCO Be", "metadata": {"headings": [{"headings_0": {"content": "We", "page": 81, "level": 8}}, {"headings_1": {"content": "implemente", "page": 81, "level": 1}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kyegegwa District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Kyegegwa District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..b0c83a4f6368aceb9b40a1b207bbc3fe8c902d92 --- /dev/null +++ b/reports/chunks/Kyegegwa District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \n\\| ON THE FINANCIAL STATEMENTS OF KYEGEGWA DISTRICT LOCAL GOVERNMENT \\| FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OR ya,", "metadata": {"headings": [{"headings_0": {"content": "OR ya,", "page": 1, "level": 3}}], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Cop -Opy", "metadata": {"headings": [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}, [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}], [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ET", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 2, "level": 2}}, {"headings_1": {"content": "Cop -Opy", "page": 1, "level": 3}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ii a engere PV OU PR canara iii cea cates neces ect emcees aoscceceranecortrcsescnenmmteaenteaonraremsesctees \nIE AT 1 EEE EEE TEE EEE BE EEE f EEE \n1", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 2, "level": 2}}, {"headings_1": {"content": "Cop -Opy", "page": 1, "level": 3}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Eee", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 2, "level": 1}}, {"headings_1": {"content": "ET", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dof\\} TMPLEMENTATIEN BF THE APPROVER B\u00dcDEET \n1", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 2, "level": 1}}, {"headings_1": {"content": "ET", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anne", "metadata": {"headings": [{"headings_0": {"content": "anne", "page": 2, "level": 1}}, {"headings_1": {"content": "Eee", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "20 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \n9", "metadata": {"headings": [{"headings_0": {"content": "anne", "page": 2, "level": 1}}, {"headings_1": {"content": "Eee", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "um", "metadata": {"headings": [{"headings_0": {"content": "um", "page": 2, "level": 1}}, {"headings_1": {"content": "anne", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OTHER MATTER 10 csencais:xeradasiannooneeaneraresnemassnonennuirransnisuonie nine noucekunanncesenad cueny ayia rversvsnreseneeeaenangts 3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 10 3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) ..................... 11 3.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "um", "page": 2, "level": 1}}, {"headings_1": {"content": "anne", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ES", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 2, "level": 2}}, {"headings_1": {"content": "um", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 2, "level": 2}}, {"headings_1": {"content": "um", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "ES", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3:3 EDUCATION DEVELOPMENT GRANT esessssssaseucsscsscvctsvessassassassessnesercnavoneecnenerenensenseoneneneansense: 16 3.4 \nDEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP).............. 17 23 MERD SCALE RATEN \n21 euere Pee Te 28", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "ES", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MANAGEMENT'S RESPONSIBILITY FOR THE FINANCTAL STATEMENTS \n28 aussen. AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .........ua. 28 OTHER REPORTING RESPONSIBILITIES ........c.cscssssssssssesessecsssesecossesseessscessvcssecstssusssessesstesaveaveevesees 29 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .u....cssccsccsscssssseesesseeseessessesseseeeee 30 5.0 \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL... 30 Ble EEE 40 \nList of Acronyms \n\\| \n\u2018Acronym \\| Meaning \u2014 Sa Ss 7 \\| DLG \\| District Local Government \n\\|", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}]], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"Government", "metadata": {"headings": [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ": \\|GoU sid of Uganda a \n/HCMS \\| Human Capital \\| Management System : = \u2014\u2014\u2014 \\| ICT and Communication \n\\| Information Technology : \\| INTOSAI \u0131 = \\| International Organization of \u201cSupreme / Audit Institutions ye. pera \n= \\| \nIPPS \\| Integrated Personnel \nand Payroll \nsystem a nn \nInternational Standards of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}, [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Institutions EEE", "metadata": {"headings": [{"headings_0": {"content": "Institutions EEE", "page": 3, "level": 3}}, {"headings_1": {"content": "\"Government", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "Institutions EEE", "page": 3, "level": 3}}, {"headings_1": {"content": "\"Government", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAM \u201cLocal Government Financial and", "metadata": {"headings": [{"headings_0": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}, {"headings_1": {"content": "Institutions EEE", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Accounting Manual, IT 7]34OUwW\\*\u201dW \u2018LGFAR Local Government Financial and Accounting Manual, 2007 ee \\|", "metadata": {"headings": [{"headings_0": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}, {"headings_1": {"content": "Institutions EEE", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Authority -", "metadata": {"headings": [{"headings_0": {"content": "Authority -", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nLGPPDA Local Government Procurement and Disposal", "metadata": {"headings": [{"headings_0": {"content": "Authority -", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Public", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 3, "level": 2}}, {"headings_1": {"content": "Authority -", "page": 3, "level": 4}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 3, "level": 2}}, {"headings_1": {"content": "Authority -", "page": 3, "level": 4}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cLLG tee Lower Local Governments ah", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nOO \na i LR . \u201cLocal Revenue \npanel, 'MDAs \u2014s \nMinistries, Departments and Agencies \na MoES OO \\| \\| \nnn Ministry of Education \n\\| \nMoFPED Ministry Finance, Planning \n= of and Economic Development FR i us", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}, [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 7 .", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": ". Ministry of Gender, Labour and Social Development \nMoLG ay \\| ae Ministry of Local Government \nNAA National Act \n\\| Audit 7 \n\u2014 \n\u2018 \n\\| \n\\| \\| Tat NTR Non-Tax Revenue \n\\| \nOAG of Auditor General 2 nn \nOffice the \nPBS \\# Program System Eh inca? Ei an", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}, [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 7 \na \\| \nPCA \nPayroll Consults Africa \nPDMS 1; \\_Payroll Deduction Management System er ee rt Er 1 \nIPDU- Procurement & \nDisposal Unit 7 oO a 7 = \nDun, \nKr \\_ \nPFMA Public Management Act", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Finance", "metadata": {"headings": [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nPFMR Public Finance Regulations Oe u", "metadata": {"headings": [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 2}}, [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| PPDPA\\_ Public Procurement & Disposal of \n\\| \nPublic Assets \u2014 \u2014\u2014 ; i \nPS/ST Permanent Secretary Secretary to \n\\| / Treasury a \nOO \nTSA \\| Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}, [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a eee", "metadata": {"headings": [{"headings_0": {"content": "a eee", "page": 3, "level": 3}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SAL Sub Single Account nn nn 2", "metadata": {"headings": [{"headings_0": {"content": "SAL Sub Single Account nn nn 2", "page": 3, "level": 3}}, {"headings_1": {"content": "a eee", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Treasury", "metadata": {"headings": [{"headings_0": {"content": "| Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "SAL Sub Single Account nn nn 2", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nEEE", "metadata": {"headings": [{"headings_0": {"content": "| Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "SAL Sub Single Account nn nn 2", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UBA", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 3}}, {"headings_1": {"content": "| Treasury", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | Uganda", "metadata": {"headings": [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Banker\u2019s Association EEE FE Fund i ss\u2014(i\u2018<\u2014C~tw;\u201ds \n. IUCE 2 Uganda Consclidte \n", "metadata": {"headings": [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}, [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}], [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u00bb \u00abREPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "mn", "metadata": {"headings": [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF KYEGEGWA 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 Kyegegwa 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 Kyegegwa 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": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}, [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kyegegwa 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. \nT have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kyegegwa District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its", "metadata": {"headings": [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}, [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "jurisdiction.", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction.", "page": 5, "level": 1}}, {"headings_1": {"content": "mn", "page": 4, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "During the financial year 2022/2023, the District had a budget of UGX. 56,558,375,624 out of which UGX. 46,226,756,640 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction.", "page": 5, "level": 1}}, {"headings_1": {"content": "mn", "page": 4, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Details \\| Budget Warrants % funding UGX \nUGX \n1 Recurrent (Wage) \\| 20,933,568,553 20,933,568,552 100 2 Recurrent (Non-wage) 14,632,276,554 \n3 Development 20,992,530,517 a Total 56,558,375,624 46,226,756,640 \nOut of the total warrants of UGX. 46,226,756,640, I reviewed the utilisation of warrants worth UGX. 34,757,162,141 (75%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \nNie Wage expenditure 20,671,066,416 20,671,066,416 51 Development Response to 7,077,417,324 27,748,483,740 69 Displacement Impacts Project", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DRDIP)", "metadata": {"headings": [{"headings_0": {"content": "(DRDIP)", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "To", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 5, "level": 2}}, {"headings_1": {"content": "(DRDIP)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Education grant - Formerly SFG 791,733,633 28,540,217,373 71 \n4 Microscale irrigation projects 861,494,120 29,401,711,493 73 \n5 UGIFT (Infrastructure) 4,069,707,677 33,471,419,170 83 6 Water development grant (Piped 765,957,012 34,237,376,182 85 water, and Rural water and \nSanitation grant) \n7 Outputs/activities under budget 519,785,959 34,757,162,141 86 \\| performance review (URF Road", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 5, "level": 2}}, {"headings_1": {"content": "(DRDIP)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fund)", "metadata": {"headings": [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total of the utilised warrants \nNo Observation Recommendation 5 Gunde, ieee \n1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG/ planned to collect local The Accounting Officer revenue of UGX. 1,889,374,000 however; by the end of the year, only should \ninstitute UGX. 884,167,158 had been collected representing 47% performance. appropriate strategies to The summary is in the table below and the details \nin Appendix ensure that all the are budgeted revenue is 1: \ncollected. \nSource Approved Actual Variance budget \nCollections \nTax Revenues 649,775,000 362,534,496 287,240,504 Non-Tax 1,239,599,000 521,345,647 718,253,353 Revenues \nTotal 1,889,374,000 884,167,158 1,005,206,842 \\| \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities; \n> Procurement of adequate stationery to cater for departments and Sub Counties in terms of Financial stationery. \nVV ULGA subscriptions. \nSensitization and awareness creation about tree planting. \nV Training of leaders, managers and members of cooperatives \nVV Purchase of Furniture and office equipment like laptops. \nRepair of vehicles \nThe Accounting Officer explained that a Revenue Enhancement Plan for FY 2023/2024 passed by the District Council sitting in June 2023 recommended measures to improve Revenue collections which included intensification of mobilization and sensitization of tax payers. Management is also following up with Local Government Finance Commission to enroll the District on the IRAS which will streamline revenue management and hence improve on performance. \n1.2 \nPerformance of GOU warrants \n; \nThe DLG had an approved budget of UGX. 56,558,375,624 to The Accounting Officer implement the various programmes, out of which UGX. should engage the 46,226,756,640 was warranted resulting in a shortfall of UGX. MoFPED to ensure that 10,331,618,984 representing 82% performance. \nall budgeted funds are warranted. \nThe performance of warrants for each of the programmes is shown in \nthe table below; \nProgramme Approved Warrants % budget \nfundi \nng \nNo Observation Recommendation Private Sector \n54,256,019 46,256,019 8 5 \nDevelopment \nPublic Sector \n16,536,299,651 \nTransformation \n7,321,345 \nTourism Development \nTotal 56,558,375,624 46,226,756,640 \nThe UGX. 10,331,618,984 that was not warranted was meant for the following activities which were either partially or not implemented at", "metadata": {"headings": [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}, [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "all;", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Under UNICEF;", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Ebola response for child protection.\n2. Enabling environment, prevention and response.\n3. Maternal & neonatal health for child survival and adolescent health.", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Under DRDIP;", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Funds for sub projects under environment, livelihood and projects under infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \nPreparation of farmers for irrigation, field visits, workshops and e \ntrainings, procurement of irrigation supply systems for farmers \ne Follow up and support supervision of groups not adequately done. Follow up on recoveries of YLP and UWEP recoveries also affected by insufficient funds \ne Roads maintenance not carried out adequately \ne Projects supervision not adequately carried out", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the development Budget \nperformance was majorly affected by DRDIP releases as out of a \nbudget of Ugx. 11,889,604,253 only Ugx. 7,502,189,201 was released \naccounting for 63%. However, some of these funds have been re- \nvoted in this Financial year to enable implementation of projects as \nplanned. \nOther funds from Donors were not realized as planned because \nfunders run a calendar as opposed to a Fiscal year. \n\u2014 \n1.3 Utilization of Warrants \nOut of the total warrants of UGX. 46,226,756,640 availed during the year, The Accounting Officer UGX. 43,707,074,747 was utilized by the entity resulting in un-utilized should ensure that all warrants of UGX. 2,519,681,893 representing utilization of 95% as shown in warranted funds are the table below; \nutilised in accordance Pragramme Warrants Utilised % with the approved warrants utilis budget. \nation \nNo Observation.. Recommendation ee ere", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}, [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}]], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "one 46,256,015 |", "metadata": {"headings": [{"headings_0": {"content": "one 46,256,015 |", "page": 8, "level": 3}}, {"headings_1": {"content": "all;", "page": 7, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "44,457,682 96", "metadata": {"headings": [{"headings_0": {"content": "one 46,256,015 |", "page": 8, "level": 3}}, {"headings_1": {"content": "all;", "page": 7, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Terme 20,294,625,357 |", "metadata": {"headings": [{"headings_0": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}, {"headings_1": {"content": "one 46,256,015 |", "page": 8, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "39 eng 637,373 102 \\| Tourism Development 7,321,345 \n7,319,800 100", "metadata": {"headings": [{"headings_0": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}, {"headings_1": {"content": "one 46,256,015 |", "page": 8, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| =", "metadata": {"headings": [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46,226,756,640 \n43 797,074,747 95 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nProgramme Warrants Activities affected by the under not \nutilization \nIT \\| All planned agriculture extension Agro - \nservices to farmers were not carried Industratilisa \nout mostly under local revenue as \ntion \nwas not realised and planned Enforcement of environmental protection laws, mobilisation & sensitisation of the community on Natural \nthe dangers of environmental Resources \ndegradation \nDevelopment \nPlan \nImplementati \nTraining of LLGs on development \non \n0.01 \nplanning not carried out Human \nCapital \nDevelopment 1.52 Excess pension was released \nGovernance \nPolitical monitoring not adequately & Security 0.12 carried out \nAs a result of failure to utilise warrants; \ne Political monitoring not adequately carried out \nTraining of LLGs on development planning not carried out \ne \ne All planned agriculture extension services to farmers were not carried out \nThe Accounting Officer did not provide a response. \n\\| 1.4 \nLack of appropriate performance indicators and targets in the \nwork plans \nThe Accounting Officer 11 b of the Public \nis commended for \n\u00ab No Observation \nRecommendation Table showing performance indicators and targets \nCategory No. of No of No.of No of Expe % \nof outpu activi Activi activiti nditur Quant \noutputs ts ties ties es e ificati \nsampl inthe with without Amou on of \ned outp clear clear nt outpu \nuts perfor perfor (UGX) ts \nmanc mance Bn \ne \nindicat \nindica ors and \ntors targets \nand \ntarget \ns \nFully 7 24 24 0 14.08 100% quantified \noutputs \nOutputs not 0 0 0 0 0 0 fully \nuantified \nTotal 7 24 24 \\| O 14.08 100 %", "metadata": {"headings": [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}, [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}]], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], "page": 9, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.5 Implementation of outputs \nI assessed the implementation of seven (7) outputs with twenty-four The Accounting Officer (24) activities worth UGX. 19.9Bn and noted that; \nshould engage the UPDF Engineering Four (4) outputs with eighteen (18) activities worth UGX.3.08Bn Brigade and other were fully implemented. \ncontractors to ensure that pending works are Three (3) outputs with six (6) activities worth UGX.11.02Bn were completed \npartially implemented. Out of the six (6) activities, the entity fully \nimplemented two (2) activities; four (4) activities were partially \nimplemented \nTable showing performance indicators and targets \nCategor No. No of No. of No of No of Expend y of of activiti Activiti activiti activi iture outputs out es in es fully es ties Amount put the implem partiall not (UGX) s outputs ented y imple \nass implem ment ess ented ed \ned \nFully 4 18 18 0 0 3.08Bn impleme \nnted \nNo Observation...... Recommendation... \u201c", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}]], "page": 9, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction of Kabweeza HC III\n2. Construction of Ruyonza Seed secondary school\n3. Completion of Rwentuuha Seed school", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Refer to Appendix 2 for details \nThe Accounting Officer explained as follows; \na) Construction of Kabweeza HC III", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- There was delayed procurement of a contractor due to a Presidential directive to use UPDF Construction brigade, which was later declined. When the procurement process started, the contract was signed in May 2022 which led to sweeping away the funds at the end of FY 2021/2022. \nUnfortunately, there were delays in re-voting of the funds by MoFPED in FY 2022/2023 due to late approval by Parliament dated May 2023. This delayed the utilization and completion of work by the contractor. However, work is at 97% of completion.", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "b) Construction of Ruyonza Seed secondary school \nThere was delayed procurement of a contractor due to a Presidential directive to use UPDF Construction brigade, which was later declined. When the procurement process started, the contract was signed in May 2022 which led to sweeping away the funds at the end of FY 2021/2022. \nUnfortunately, there was delays in re-voting of the funds by MoFPED in FY 2022/2023 due to late approval by Parliament dated May 2023. \nThis delayed the utilization and completion of work by the contractor. However, work is at 54 % of completion. \nc) Completion of Rwentuuha Seed school \nCovid -19 affected the completion of construction of the school. Later, the Contractor abandoned work which was reported to the line Ministry due to delayed re-voting of the funds worth 196,348,898/=. Unfortunately, the supplementary budget was not enough. We engaged MoES which provided sufficient funds. A new contract was awarded. \n1.6 \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 \nof \nthe \nProgramm~ \\| Activity - Source of Total Pictorial Summary of Audit \ne details funds expendit evidence findings conclusion ure \n(Time, \n(UGX) \nQuality, Quantity, Cost and Functionalit \nIntegrated Mechanized URF \n0.028 \\| \u201eee, \nAt the time of Complete Transport maintenance inspection, works Infrastructur of 7 km of \nroad works \ne And Kamutumi- were Services Kyegaike- substantially Rwentamag \ncomplete \na-Barwenda however bush road \\| clearing was LN) not fully done. \nMechanized URF \n0.064 \\| f\u00b0\u201d 4 At the time of Complete maintenance \\| inspection, works of 28 km of \n\\| works were Migongwe \nsubstantially \n\\| \nMigamba- \\| complete. \\| \nRwentuha \nroad \\| I 0.092 \nRecommendation \nThe Accounting Officer is commended for ensuring the sampled road works are", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "complete.", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 11, "level": 1}}, {"headings_1": {"content": "|_|", "page": 9, "level": 4}}], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.6.2 The service delivery under focus areas \nI sampled fourteen (14) out of Twenty-two (22) activities in Five (5) focus areas with a total expenditure of UGX. 13,444,540,089 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. \n\\| Key recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 11, "level": 1}}, {"headings_1": {"content": "|_|", "page": 9, "level": 4}}, [{"headings_0": {"content": "complete.", "page": 11, "level": 1}}, {"headings_1": {"content": "|_|", "page": 9, "level": 4}}]], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EE", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 11, "level": 1}}, {"headings_1": {"content": "complete.", "page": 11, "level": 1}}], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development solar water systems \ne The Accounting Officer should ensure that all the grant water projects are This derails the overall objective of \nsafeguarded to maintain ensuring access to safe and clean \ntheir \nfunctionality. \nwater for all. \nEducation \ne All planned projects were fully", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 11, "level": 1}}, {"headings_1": {"content": "complete.", "page": 11, "level": 1}}, [{"headings_0": {"content": "EE", "page": 11, "level": 1}}, {"headings_1": {"content": "complete.", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "De\u00e9velupiienil", "metadata": {"headings": [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "inipleneniled. \nGrant \nThis positively affected Education \nwere still on-going: passed the \nare always completed on planned end date. \ntime. \nEducation service delivery to the \nbeneficiaries has been delayed. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \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; \nKyegegwa DLG had a wage budget of UGX 20,933,568,553, out of which UGX. 18,777,814,929 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation \n\\| Recommendation \n2.1 Utilization of the Wage Budget \nThe Accounting should The DLG had an approved wage budget of UGX. 14,534,656,441, ensure that wage is and obtained supplementary funding of UGX. 6,398,912,112 fully utilized as resulting into a revised wage budget of UGX. 20,933,568,553 which planned. \nwas all warranted. \nOut of the total warrants, UGX. 18,777,814,929 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,155,753,623 representing utilization of 90% as summarized in the table below and further in Appendix 3 \nApproved Revised Warran Payments Unspent", "metadata": {"headings": [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}, [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], "page": 12, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget ts UGX. UGX. Bn Balance UGX. Bn UGX. Bn \nUGX. Bn Bn \n20,933 18,777 \\| \ndetails before writing to the permanent secretary,;-Ministry of Public \nService, to effect changes, since the ministry reserved and restricted \nthe rights on the IPPS for change/correcting employee details. \na) Findings from Other Special Audit Procedures \nThe Accounting Officer I undertook other special audit procedures to review the accuracy of should put in place the payroll including planning, budgeting and payments for the controls to ensure that period of four years (2019/2020-2022/2023). \nnon-statutory deductions are always I noted that; \naccurately computed a) Under-remittance of UGX.1,001,357 of non-statutory and promptly paid as deductions were made by the entity during the period. \nper the payroll register. \nThe Accounting Officer responded that reconciliation of payments, that is salary, deduction and pension are always done on a monthly basis, only that due to the limited budget, annual increments are not usually done effectively by Ministry of Public Service, since this is done automatically by the ministry and in some cases its done by the Vote on the request of the staff, putting into consideration the availability of the wage bill. \nHowever, at the end of every financial year staff are always called upon to submit their claims, for onward submission to the Ministry of Finance for consideration. \nb) Review of the Entity Staff Establishment \nThe Accounting Officer During the audit, I undertook procedures to review the should engage the completeness and relevancy of the entity establishment and noted District \nService that; Commission, Ministry", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}]], "page": 12, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of 133 approved positions, a total of 73 positions were of Public Service and filled leaving a gap of 60 vacant positions. \nMoFPED to have these positions filled and also ii) The entity did not have an approved and costed staff to develop and establishment for primary, secondary and tertiary institutions implement a\\_ costed while the staff structure for health facilities issued by Ministry staff structure for the of Health was not incorporated into the district approved District. \nstructure. \nThe Accounting Officer responded that the Ministry of Public Service was engaged last financial year 2022/2023, but due to wage shortfall, the request to recruit was not granted, but more efforts are being made, like filling on replacement basis. \nThe Accounting Officer pledged to engage the Ministry of Education and Sports as well as Ministry of Public Service to develop a staff structure for Education, the District has been using the guidelines issued by the Ministry of Cducation and Sports of 1:40 ratio. \n3.1 \nDistrict-Rural Water Supply and Sanitation Conditional Grant (DWSSCG)- The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nKyegegwa District received UGX 808,512,712, that was all budgeted (100%) for the financial year 2022/23. Out of the UGX 808,512,712 received, the District spent UGX-765,957,012 (95%) leading to un-utilized funds of UGX 42,555,700. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned uantit 1 Rural Water and Construction of boreholes \nSanitation Sub- Rehabilitation of boreholes \nGrant Extension of mini-solar (traditional piped water systems", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}, [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "i)", "page": 13, "level": 3}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Construction of Ntuntu Sub-Grant piped water scheme in", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "i)", "page": 13, "level": 3}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 14, "level": 2}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kigambo", "metadata": {"headings": [{"headings_0": {"content": "Kigambo", "page": 14, "level": 2}}, {"headings_1": {"content": "(UgIFT", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "Kigambo", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "Kigambo", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All water \nwere constructed on land for which the District had \n3.1.2\u00b0 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.1.2.1 Absorption \nI reviewed the budget performance of Kyegegwa DLG and noted the following; \nOut of the funds received of UGX. 508,627,997 (63%) meant for the Rural Water e \nand Sanitation Sub-Grant (traditional component), UGX. 466,072,297 (92%) was spent leaving UGX. 42,555,700 (8%) un-utilize. And out of funds received of UGX. 299,884,715 (37%) meant for Piped Water Sub-Grant (UgIFT component), all of it (100%) was spent as shown in the fable below; \nCategory Approved Release Expenditure % Estimate", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Absorpti", "metadata": {"headings": [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], "page": 15, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on \n(A) (UGX) (B) (UGX) (C) (UGX) (B-C) UGX \n1 Rural Water 508,627,997 508,627,997 466,072,297 42,555,700 92% and \nSanitation Sub-Grant (traditional \nPiped Water 299,884,715 299,884,715 299,884,715 \n100% \nSub-Grant (UgIFT \nThe Accounting Officer explained that the un-utilized Development Grant was for the retention of the contractor MSR TECHNOLOGIES LTD who drilled the boreholes in the \nFY2021/22 who failed to request for this payment. \nRecommendation \nThe Accounting Officer should always ensure that released funds are fully absorbed as budgeted. \n3.1.2.2 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 quidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \ni reviewed: the implementation of the Grant activities and noted the following; --- ---: I carried out physical inspections on the 19\" September 2023 on ten (10) newly oe \nconstructed water facilities to assess indicators of service delivery. I observed that eight (08) water facilities were functional while two (02) were not functional. Details are in Appendix 4 \nThis led to loss of funds which derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that these were minor malfunctions during the defects liability period and hadn\u2019t been reported by the users to the water department to call the contractors to fix them. We immediately called the contractors and fixed the defects", "metadata": {"headings": [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}, [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all the water projects are safeguarded to maintain their functionality. \ne Only 60 (6.5%) of the existing water sources were tested contrary to the standard requirement of 20%, while 4 (80%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 20% of the existing water sources and 15% of the new water sources were not suitable for human consumption. This is shown in the table below \nSN ategory Number Percentage Number Percentage Percentag Percentage of water required to tested actually e untested of tested sources be tested tested water (a) (b) (a-b) sources suitable for \n1 Existing 560 20% 100 rojects \\|? \n2 New 100% 5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}]], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}], "page": 16, "document_name": "Kyegegwa 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 \nAs such, GoU introduced the UGiFT\\*program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKyegegwa District received UGX 4,274,914,346, 100% of the budgeted funds to implement the programme. The following activities were undertaken; \nSN Activity Planned", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}, [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}]], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], "page": 17, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "quantit 1 Completion of Rwentuuha seed school \n100 \n2 Construction of Ruyonza seed school \n100% \n[3\\_ Completion of Kabweeza HCIII \n100% \n4 Purchase of medical equipment for Kabweeza \n1 \nHCII \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; o All funds were received as budgeted. \noe Only budgeted activities were implemented. \nThe entity had obtained a no-objection of planned investments from MOH for o \nKabweeza HC III. \noe UGIFT projects were implemented on titled land. \no WHT was deducted from UGIFT payments. \n3.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.2.3 Budget \n3.2.3.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nUpgrade and new Maximum 60% ~ - Sa 1,748,063,848 \nOver construction including Allocation Geotechnical \nInvestigation on the \nselected site \nMaintenance \nof \nbuildings \nCompletion \nof \nunfinished structures \nProvision of auxiliary \nstructures for support \nservices \n2068063848 \\| \\| \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}, [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}]], "page": 17, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 17, "level": 2}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that these funds were allocated centrally where the Accounting Officer & DHO were not involved but instead hybrid Procurement was used. Therefore, it was not our mandate to change the allocation which was put in place by MOH.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 17, "level": 2}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should always comply with the grant guidelines and allocate all the budget percentages as per the guidelines to avoid negative impacts on the achievement of the intended health services. \n3.2.3.2 Funding and Absorption \nOut of the approved budget of UGX 4,274,914,346, which the District fully realized, a sum of UGX 4,069,707,677 (95%) was spent, leaving a balance of UGX 205,206,669 unutilized. Details are in the table below; \nDetails Approved Warrants/ Release \nUnder \nbudget (UGX) \\_(UGX) absorption sis (UGX) u \\| \\_ (A) \n(B) \nCapital 4,274,914,346 4,274,914,346 4,069,707,677 development", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ta EEE", "metadata": {"headings": [{"headings_0": {"content": "Ta EEE", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4,274,914,346 4,274,914,346 4,069,707,677 Po \n\\* However, this Financial Year the Medical Equipment which were\u2019 not:delivered last Financial Year was delivered and the process of payment is almost done.", "metadata": {"headings": [{"headings_0": {"content": "Ta EEE", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "Ta EEE", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting officer should ensure that funds are absorbed as budgeted to enable effective service delivery through project implementation. \n3.2.4 Implementation of UGIFT activities \n3.2.4.1 Inspection of UGIFT projects \nI conducted physical inspections of two (2) UGIFT projects implemented at UGX. 4,555,122,828 on 19 September 2023 to assess service delivery indicators. I observed the following as summarised in Appendix 5 \n3.3 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. 795,586,267 for the construction of; five (5) classroom blocks, eight (8) stance pit latrines, and supply of 3 seater desks to 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: \n3.3.1 Positive observations \nI noted the following areas were management had commendable performance; \no The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \no The Local Government incorporated education development grants project activities into the district plans and budgetary framework. \no All the projects/programs under the Education Development Grant were screened fur likely erivirurinernilal aiid sucidl ittipacls, liad enviroment did sucidl management plans and implemented the prescribed mitigation measures. \n34 -DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP) Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance environmental management. \nKyegegwa\\_ District received UGX 7,502,189,201, out of UGX 11,889,605,023 budgeted (63%) for the financial year 2022/23. Out of the UGX 7,502,189,201 received, the District spent UGX 7,077,417,324 (94%) leading to un-utilized funds of UGX 424,771,877. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Project Component Variance \n1 \nSocial and Economic Services Infrastructure 2 Sustainable Environmental Management \n3 Livelihoods Program \nI designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. \nThe following were my observations; \n3.4.1 Positive observations \nI noted the following areas were management had commendable performance; \ne All sub projects were screened for likely environmental and social impacts. \ne Community Procurement Committees (CPCs) of subprojects under SESI sub component sought guidance from the district procurement officers in the evaluation and award of infrastructural contracts. \ne All funded subprojects were approved for funding by OPM. \noe All subprojects were monitored by the contract managers. \noe CPMCs prepare and submit monthly subproject progress and financial reports. \n3.4.2 Areas of improvement \nIT noted the following areas were the District needs improvement; \nUGX 4,387,415,822. Out of the total receipts, only UGX \u00b07,077,417;324: (94%) was disbursed to the sub projects, resulting in an undisbursed funds of UGX 424,771,877 (6%) as shown in the table below: \nSN Purpose Budgeted Released Variance\u2019 in Expenditure Unabsorbed amount UGX amount by releases \nOPM UGX", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Social and 10,894,750,561 6,472,955,417 4,421,795,144 6,048,183,540 424,771,877 Economic \nServices \nInfrastructure \n2 Sustainable 770,935,285 553,386,125 217,549,160 553,386,125 Environmental \nManagement \n3 Livelihoods - 288,900,000 (288,900,000) 288,900,000 \nProgram \n4 DRDIP 223,919,177 186,947,659 36,971,518 186,947,659 \nOperations \n\\| \nTotal \n11,889,605,023 \\|7,502,189,201 4,387,415,822 \\|7,077,417,324 424,771,877 \nThe Accounting Officer attributed this to delayed release of supplementary funds received towards the close of the financial year affected implementation of activities and hence an under absorption of funds. \nFailure to absorb released funds affects the attainment of the program objective of providing support to the poor and vulnerable people in the refugee hosting areas \nRecommendation \nThe Accounting Officer should liaise with the relevant authorities to ensure funds are sent on time. MoFPED should always release the supplementary funds timely to keep momentum of ongoing projects \n3.4.2.2 Non-functional subprojects (Idle Sub projects) \nSection 3.2(a) of the DRDIP Operation Manual, 2019 provides that only those subprojects which are currently functioning and/or have recurrent budget for staff and materials provided by the respective administration will be supported. This is to ensure the sustainability of the interventions. \nI noted funding totalling UGX 350,000,000 to 1 subproject in health centres whose construction was completed but were non-functional because they had not received medical equipment required to operationalize them. These projects were funded in and have not been commissioned even after their \nSee details \nThe Accounting Officer explained that by the time they completed construction ofthe-- - + --- facility, Government had phased out HCIIs. The facility does not have a Laboratory, \nin patient, maternity, staff house and placenta pit to qualify it for a HCIII. \nWith only OPD at Nkaakwa HCII, Hapuuyo HCIII the nearest facility offers health \nservices to the community by sending their staff on scheduled dates. \nGoing forward, we have planned to construct a Maternity ward in FY 2024/2025.", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}, [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}]], "page": 21, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], "page": 22, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Health to get the required medical equipment to operationalize the health centre. \n3.4.2.3 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \noe Out of 14 Infrastructure subprojects 6 (43%) subprojects worth UGX 129,746,325 were fully implemented and 8 (57%) subprojects worth UGX 5,918,437,215 were partially implemented. \noe Out of 7 Livelihood subprojects, all (100%) subprojects worth UGX 288,900,000 were partially implemented. \noe Out of 11 sustainable environment management subprojects, all (100%) subprojects worth UGX 553,386,125 were partially implemented. \nFor infrastructure projects, the Accounting Officer explained that DRDIP uses Community based mode of selecting projects from communities, passed by Sub County TPC, District TPC, and District Executive Committee and then submitted to OPM/DRDIP for allocation and approval. However, not all Sub projects submitted were approved hence the difference in funds received for sub projects. Those that received funding are either completed or on-going. \nUnder livelihoods programs, the Accounting Officer explained that the sub projects are on-going, trainings and monitoring are being conducted. \nFor sustainable environmental management component, the Accounting Officer explained that all the 11 sub project groups received funds worth Ugx. 553,386,125 \nI reviewed the DRDIF-MiS of the district, and noted that accountability of UGX. 1,560,849,659 spent within the year was yet to be input. Details are in the table below; \nSn Project Amount Spent MIS Variance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX) Accountability (UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dL. Livelihoods Support Program 288,900,000 153,117,000 135,783,000 SENRM 553,386,125 398,438,010 154,948,115", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Social and Economic Services and 6,048,183,540 4,778,064,996 1,270,118,544 Infrastructure (SESI) \nTotal 6,890,469,665 5,329,620,006 1,560,849,659", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "There is a risk that funds were misappropriated. \nThe Accounting Officer explained that submissions of accountabilities were made. However, there have been system challenges as below; \nAt disbursement, the projects are captured twice. \nWhile other disbursements have been made but are not captured on the system. Limited skills and network challenges affect effective operation of the system. \nAnd this has affected the rate of accountabilities. \nHowever, follow up with DRDIP MIS Focal person has been made but has not solved the challenges on the system. \nRecommendation \nThe Accounting Officer should liaise with the relevant authorities in OPM to resolve issues pertaining to the DRDIP-MIS. \n3.4.2.5 Inspection for service deliver 2022/23 \nrojects implemented in FY 2021/22 and \nI sampled one (1) Sub projects/Sub groups with a total expenditure of UGX 478,087,700 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nS Sub Details of findings Pictorial Evidence ecommendation(s) N project/Sub \nContractor: \nIncomplete staff house, only \\| Shize Venture \\_exterior isworkedon. \\| Ltd \nContract \namount: UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "703,938,973", "metadata": {"headings": [{"headings_0": {"content": "703,938,973", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 3}}], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount \npaid to inspection date: UGX", "metadata": {"headings": [{"headings_0": {"content": "703,938,973", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 3}}], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "478,087,70", "metadata": {"headings": [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \n\\* DEE Pe RREN. ANS En Incomplete latrine \n3.5 MICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Kyegegwa District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKyegegwa District received UGX 2,356,878,038, which was all budgeted for (100%) to implement the following activities. \nSN Category Activity Planned Actual quantity quantity 1 Capital Development (micro Installation of irrigation 33 \n33 \nscale irrigation equipment) equipment \n2 Complementary Services Training of farmers 100% 100% Setting up demo farms \n100% 100% \\| Awareness of political leaders 100% 100% \\| \nProcurement monitoring and 100% 100% supervision of irrigation \nequipment installation \nAwareness of farmers 100% \\| Conducting farm visits \n100% 100% \no Program-expenditure was budgeted within the required allocations as provided by the guidelines. \no The District did not spend on any ineligible program activities. \noe Outputs for complementary activities were adequately quantified in the work", "metadata": {"headings": [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}, [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}]], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o At the time of audit inspections, 33 out of 33 planned irrigation equipment had been delivered to selected farmers who had all paid co-funding. \nThere was no diversion of co-payment funds from the farmers to non-micro scale e \nirrigation program activities. \ne The suppliers offered training and technical support to all the farmers during the warranty period. \n3.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n3.5.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "plan.", "page": 25, "level": 1}}], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o The District received all the budgeted funds of UGX:2,356,878,038. \noe Out of the total program receipts of UGX. 2,356,878,038, UGX. 861,494,120 (37%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 1,495,383,918 (63%). Details are in the table below. \nRevised Warrants/ Total Variance budget Release expenditure", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "plan.", "page": 25, "level": 1}}, [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "plan.", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per payment \nD= (B-C) (D/B) \n\\| a 548,814,221 1 61,175,700 487,638,521 \n11 1,097,615,412 92,939,178 1,004,676,234 8 LY 710,448,405 707,379,242 3,069,163 99 2,356,891,067 2,356,878,038 861,494,120 1,495,383,918 \n4.0 Other Entity Specific Findings 4.1 Lack of land titles \nInstruction 16.3.1 of the Treasury Instruction, 2017 requires the Accounting Officer of an institution to take full responsibility and ensure that proper control systems exist for the proper management of noncurrent assets and that preventative mechanism are in place to eliminate theft, losses, wastage and misuse. Regulation 58 (4) of the LGFAR 2007 requires that the properties, and assets of a local government, shall be properly registered, titles issued, and valued and that requirement shall apply to both movable and immovable properties and assets and it shall constitute a fixed asset register. \nFurthermore, Instruction 16.13.11 of the Treasury Instruction, 2017 states for land, a government entity shall be considered to have control if it has the title. If the government entity does not have title to the land, the entity shall not be considered to have control. \nKyegegwa District has a total of 137 pieces of land, of which 24 have land titles, and the remaining 113 have no land titles including where the District headquarters are located. Appendix 6 Refers \nThe absence of ownership deeds affects the management and control functions of the District over the security of the land as it is exposed to a risk of encroachment and land disputes. \nThe Accounting Officer explained that the process of titling these pieces of land is on- going with most pieces at different levels.", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}, [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], "page": 26, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that titles to the land are secured so as to have full control over it. \n4.2 Staff with forged Academic Documents \nSection 34(2) of the Accountants Act 2013 requires that, \u2018All heads of accounts, finance and internal audit in public and private sector entities, with public interest, shall be members of the Institute in accordance with the regulations made under this \nFor'the financial year under review, I noted that UGX 19,475,781 was paid'to the 2\u00b0\" staff. Details in the table below; \nNO. NAME TITLE Date of first Amount paid appointment \nduring the year Kasemiire Eunice Senior Internal 21\\* May,2021", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10,125,519", "metadata": {"headings": [{"headings_0": {"content": "10,125,519", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 8}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \nAuditor \n\\| \n2 Nahabwe Senior 15\" March, 2022 9,350,262 Promise", "metadata": {"headings": [{"headings_0": {"content": "10,125,519", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 8}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Treasurer/Senior", "metadata": {"headings": [{"headings_0": {"content": "Treasurer/Senior", "page": 27, "level": 2}}, {"headings_1": {"content": "10,125,519", "page": 27, "level": 2}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Finance Officer", "metadata": {"headings": [{"headings_0": {"content": "Treasurer/Senior", "page": 27, "level": 2}}, {"headings_1": {"content": "10,125,519", "page": 27, "level": 2}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TOTAL 19,475,781", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is a risk that these employees do not possess the required competence for the occupied positions. \nThe Accounting Officer explained that the two staff in question; Ms Kasemiire Eunice, the Senior Internal Auditor holds a Bachelor\u2019s Degree of Business Administration from Nkumba University and Nahabwe Promise, Senior Treasure, holds a Bachelor\u2019s Degree of Business Administration from Uganda Christian University. As a corrective Measure a submission has been made to District Service Commission, for Demotion since they lacked Full CPA as a requirement for Senior Positions, which action forced them to resign from Work. \nRecommendation \nThe Accounting Officer should always ensure that Academic documents of staff are properly verified. \n4.3 KYEGEGWA DISTRICT HOSPITAL \n4.3.1 Management of Essential Medicines and Health Supplies in Health Facilities \nSection 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, right time, and at the right cost. \nD\u00e4te-ordered - \\| Order Delivery Dates \nLead time --- -\\|--- deadline deadline delivered (delays) Cycle 1 \n27/7/2022 2/9/2022 27/9/2022 & 25 Days & 60", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}, [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4/10/2022", "metadata": {"headings": [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "days \nCycle 2 \n22/9/2022 31/10/2022 19/12/2022 & 49 days & 58 28/12/2022 days Cycle 3 18/11/2022 22/12/2022 19/5/2023 148 days Cycle 4 16/1/2023 22/2/2023 19/5/2023 86 days Cycle 5 \u2014\\_\\_\\| 14/3/2023 20/4/2023 \\| 19/5/2023 60 days \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer attributed the delayed Deliveries of Drugs to late release of Funds by Ministry of Finance to NMS as evidenced by communications from NMS dated 15/12/2022 and 2nd May 2023. Currently NMS has a mandated delivery schedule for HC II & HC III to be quarterly from Monthly Basis as a catch up plan to improve on procurement, packaging & Delivery to the Hospital on Bi-monthly basis since IIs & IIIs will be worked on quarterly.", "metadata": {"headings": [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}], [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}]], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital. \nb. Expired Drugs \nExamination of end-of-year stock balances for essential medicines and a physical inspection of drug stores on 4/10/2023 revealed that the hospital had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. Details in table below; \nItem Description Purpose uantity Expiry date ABC/3TC 600 mg/300 mg Managing HIV \n148,500 30/6/2023 tablet \ninfections \nABC/3TC /DTG Managing HIV 1,200 30/6/2023 600mg/300mg/50 mg infections \ntablet \nCrystal Violet 2% solution Primary staining in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/6/2023", "metadata": {"headings": [{"headings_0": {"content": "30/6/2023", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "gram staining Gram\u2019s iodine solution Mordant in gram", "metadata": {"headings": [{"headings_0": {"content": "30/6/2023", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/6/2023", "metadata": {"headings": [{"headings_0": {"content": "30/6/2023", "page": 28, "level": 2}}, {"headings_1": {"content": "30/6/2023", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(100ml)", "metadata": {"headings": [{"headings_0": {"content": "(100ml)", "page": 28, "level": 3}}, {"headings_1": {"content": "30/6/2023", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "staining", "metadata": {"headings": [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should ensure timely disposal of expired drugs rather than being kept in a designated holding area. \nC. \nStock-Outs and Non-Delivery of Medicines and Medical Supplies \nAn interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs as detailed in appendices 7a & 7b \nDrug stock-outs are not only detrimental to the life of patients who need these drugs but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. \nThe Accounting Officer attributed the stock outs in Kyegegwa Hospital to failure to adjust the Budget for drugs from HCIV to General Hospital. However, in this current FY 2023/24 the Budget has been adjusted for drugs from UGX. 19,002,340 to \nUGX. 30,000,900. \nRecommendation \nManagement should follow up the increment of the budget of drugs with the relevant authorities \n4.3.2 in Understaffing Facilities \nSection 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public service detailing out the staff structures that need to be adequately filled for efficient and effective service", "metadata": {"headings": [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}, [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}]], "page": 29, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], "page": 29, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Section 3.5.2. of the same Service Delivery Standards, provides that the Hospital Staffing level should be up to 95% of the recommended minimum staffing norms. \nI noted that out of the district hospital approved structure of 188 staff, only 74 (39%) were at the facility implying a shortage of 114 (61 %). Some of the unfilled positions were in critical sections like Aesthetics section which may lead to inappropriate incubation of patients before surgery. \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to \nI observed that the Hospital had two (2) generators that were non-functional as per pictures below; \nGenerator not operational due to the faulty charging \nsystem for the battery \nGenerator not operational due the breakdown of the control panel \nThe Accounting Officer attributed the matter to lack of resources for maintenance services.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}], "page": 30, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Ministry of Health to ensure that such equipment\u2019s are repaired and put to the intended purposes. \noe Idle Medical Equipment \nSection 5.17 of the Health Sector Service Standards and Service Delivery Standards 2016, requires that medical equipment is made available and properly maintained. \nA physical inspection of the hospital\u2019s equipment revealed that the \na colposcopy machine that was donated to it by Baylor college of medicine meant for cancer screening has never been put to use due to lack of laptop to complete its functionality. \nFailure to make use of available equipment denied the community of proper health service delivery and may render them obsolete over time. \nThe Accounting Officer explained that the equipment is idle due to a missing components.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Is SSS ==]", "metadata": {"headings": [{"headings_0": {"content": "Is SSS ==]", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Floor due for titing to handle \u201cal : postnatal cases", "metadata": {"headings": [{"headings_0": {"content": "Is SSS ==]", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PATIL) \\", "metadata": {"headings": [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should engage the relevant authorities to obtain funding to renovate such buildings. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kyegegwa DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn the financial the Officer is for the \n~- -As- part of an audit in accordance with ISSAI\u2019s, I exercise professional: judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}, [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}]], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG 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 DLG to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying 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": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}, [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}]], "page": 32, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 34, "level": 2}}, {"headings_1": {"content": "PATIL) \\", "page": 31, "level": 4}}], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. \noe Training of local experts was carried out. \noe Training of households and enterprise group leaders was carried out. \ne The 10 sampled SACCOs were all registered under the the Cooperative Societies Act. \neo UGX. 8,100,000,000 was transferred to all SACCOs with evidence of submission of attestation form to the Secretariat. This ensured that only SACCOs that met the minimum requirements for operation were funded. \ne All the PDM SACCOs held general meetings and operated with fully constituted board of members. \noe 174 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 34, "level": 2}}, {"headings_1": {"content": "PATIL) \\", "page": 31, "level": 4}}], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the 81 parishes in Kyegegwa District carried out wealth ranking of households. e \n5.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed the Kyegegwa District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 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.", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}, [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}], [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}], [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], "page": 35, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties/ Divisions/Town Councils are identified and incorporated in the DLG\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. 53:12 Delayed Release of Funds to PDM SACCOs Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; o 3 SACCOs received a sum of UGX. 275,000,000 instead of UGX 75,000,000 in the 4\" Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 2 SACCOs received all the disbursement for the previous quarters in the 4\" quarter. Details in Appendix 8 Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. The Accounting Officers explained that the mandate to release funds lies with the MoFPED. Recommendation I informed the Accounting Officer that the matter will be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation. 5.4 Review of the PDM Governance Structures The 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\u2122 version, October 2022); Paragraph 15 of the PDM Local Government overseeing and coordinating the develspment:~activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. 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. The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. 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. Each Parish shall have a PDM SACCO and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Parish I reviewed the The Accounting The Accounting Development operations of the PDC Officer explained Officer should ensure Committees \nin the 10 sampled PDM that management \\| that PDCs prepare and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCOS, and noted the acknowledges the develop \nparish following; \nobservation and priorities in the e Parish priorities the staff is hereby prescribed format. and action instructed to \nplans for the FY further undertake \n2022/2023 participatory \nwere not processes and \nprepared by 4 procedures in \nPDCs. nature to guide \nDetails in Appendix 9 the PDC and \nSACCO BOD to \nundertake the \nprocess to its \nstructures \u00b0 \u201c~~ \u201cto\u201d", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "support", "metadata": {"headings": [{"headings_0": {"content": "support", "page": 37, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 36, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "community for sustainable Social Economic transformation.", "metadata": {"headings": [{"headings_0": {"content": "support", "page": 37, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 36, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. PDM SACCO e 10 PDM SACCOs with The Accounting The", "metadata": {"headings": [{"headings_0": {"content": "support", "page": 37, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 36, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "support", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Board \nfully constituted Officer explained Officer should ensure Boards did not hold that expression of that board members Board interest was done fill in the expression of regular \nin writing the interest forms before", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "support", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "support", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "application for the they are elected. o The members of the post to the BOD \nboard did not fill in posts as per the \nexpression of interest Co-operation Act \nforms prior to being as amended. PRF \nelected \nboard hand book sample \nmembers. Appendix of interest form \n10 was after the \nprocess (it was out \nin October 2022) \nbut next time, we \nshall have to fully \nfollow the filling in \nof interest forms.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. SACCO", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\u00b010 SACCOs did not Accounting Officer The", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Committees have functional explained that Officer should ensure and Sub Production, \nProduction and that all the SACCOs Committees Marketing, Business marketing, have existent and Development Business functional services, Finance and Development subcommittees. investment sub services, Finance, \nCommittees. planning and \nAppendix 11 \ninvestment as well \nas the arbitration,", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and education were constituted and trained. They are inactive because much of the efforts \nand had been \nonce 5.4.1 Registration of-PDM SACCOs and Enterprise Groups--", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": ":---", "metadata": {"headings": [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of e \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its e \nmembers unless it is a registered society and licensed under this Act or it is Operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development e \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A 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. \ne The 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 \ne The AO 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 of Observations Management Recommendation", "metadata": {"headings": [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}, [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of 10 SACCOs were not Accounting Officer The Accounting PDM SACCOs \\| licensed to take on attributed this to the Officer \nshould Under the the business of requirements of ensure that all the Microfinance lending under registering the micro- SACCOs get Institutions Microfinance finance and money registered under Money Lenders Institutions money lenders institution. Eg the Microfinance Act \nlenders act as The PDM SACCOS \\| Institutions Money", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "license. \nCritical steps that are required to have the SACCO registered have already been under taken;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}, [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Registration \nof the SACCO by the", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Registrar", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of \nCooperatives of which probation is done. \n", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}, [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Functional Committees have been enabled to be elected.", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Operational offices for physical address are being established.", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Compliance with the law", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nespecially holding AGMs, Audit meetings of the Board, Development of policies, Budgets and work plans are all being transferred to BOD. \nKey in protection of funds was signing of financing agreements as a tool to control \nloss of funds. \nUpdate of \u00a94 SACCOs did not The Accounting The Accounting SACCO \nhave a PDM Officer explained that Officer should Enterprise and member registers/ PDM as a strategy at ensure that the Household updated PDM its inception has PDM member", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}, [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Registers", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "member registers various challenges register is updated contrary to the more so the high as required by the Refer to levels of \nand \nfacilities due to the mode of the policies and guidelines which do not allow contributions from members neither operation costs from Government which would support in", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}, [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "acquisition", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}, {"headings_1": {"content": "Registers", "page": 39, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of stationery and other basic requirements. For the period under review, most of the documents were hard to access due to the above challenges. And for those who managed to establish offices were arrested because members had contributed and thus referring to it as extortion.", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}, {"headings_1": {"content": "Registers", "page": 39, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Signing of PRF e UGX 1,000,000,000 The Accounting The Accounting", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}, {"headings_1": {"content": "Registers", "page": 39, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "was transferred to Officer explained that Officer \nshould", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 SACCOs without Management took ensure signing of signed \nPRF note and shall adhere the PRF financing financing \nto the processes. agreement before funds are released agreements. \nto the SACCOs. Appendix 14 \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}, [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Each Parish shall select flagship \u201cprojects \u2018that will benefit all\u201c interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For \\_example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}, [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}]], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation Le Selection and o 12 out of 30 The Accounting The Accounting \\| Implementation of farmer Officer explained Officer should Prioritized/Flagship enterprise/househ that management encourage the", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}, [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}]], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "olds implemented took note and also parishes to be projects are not emphasized that consistent with the from the priority constant trainings flagship projects in commodity list. and participatory order to achieve Details are in processes of the pillar Appendix 15 enterprise objectives, selection were \nFailure to select and fully conducted, implement prioritized follow up from projects may Extension staff, undermine CDOs and \nachievement of the Commercial \npillar objectives. Officer is on going. We shall \nLack of recourse-in--are engaging the calamities. form of insurance will beneficiaries to \nexpose the farming embrace the \nenterprises to the insurance. Users \nadverse effects of Hand Book under \nclimate change and \\| the Parish \nmay result into failure Revolving Fund, \nto recover the loan October 2022 \nfunds. Page 28(3.7) \nfurther guides on", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "insurance policy. \n4.5.1.1 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}, [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}], [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 beneficiary in 10 PDM SACCOs had not yet implemented any project \u00b0 \nDetails are in Appendix 17 \nNon implementation of prioritised projects undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}, [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 1}}, {"headings_1": {"content": "following;", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that support of the PDC, SACCO BOD, Extension staff and District implementation core team is doing constant follow ups to ensure Business plan is implemented. \nThose who had not yet received the money for period under review were supported through the system and accessed PRF and are now implementing the Business plans.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 1}}, {"headings_1": {"content": "following;", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices \nAppendix 1: local revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Approved budget Actual Collections Variance No Source", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTax Revenues \n1 Local Services Tax \n297,528,000 132,411,264 165,116,736 \n2 Land fees \n91,034,000 58,532,974 32,501,026 \n3 Business Licenses \n261,213,000 171,590,258 89,622,742 Non-Tax Revenues \n4 Administrative fees and licenses 777,785,000 370,287,015 407,497,985 Miscellaneous Revenue 461,814,000 151,345,647 310,468,353 Total Revenue 1,889,374,000 884,167,158 1,005,206,842 \nAppendix 2: Implementation of planned outputs Fully implemented out-puts \nNo Program a Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully Out-put expenditure activities in implemented the out-put activities \nUGX \u2018000\u201d \ndL. Human Capital 01- 1205010802-Basic Requirements 320162 - Capitation 805,956 9 9", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 43, "level": 3}}, {"headings_1": {"content": "Budget", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Education,Sports and Minimum standards met by (Primary) and skills \nschocls and training institutions", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 43, "level": 3}}, {"headings_1": {"content": "Budget", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Natural Resources, 03-Water 06010120-Water resources data 000006 - Planning and 657,526 5 \n5 Environment, Resources \n(Quantity & Quality) collected and Budgeting services \nClimate Change, Management assessed \nLand And Water", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 43, "level": 3}}, {"headings_1": {"content": "Budget", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "06010105-Degraded", "metadata": {"headings": [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water catch nents protected and restored through implementation of catchment management measures \n40 \nNo Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}, [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}], [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully - \nOut-put \nexpenditure activities in implemented : = \nSe the out-put activities UGX \u2018000\u201d =", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Agro- 01-Institutional 01060203-Enabled agricultural 000006 - Planning and 1,103,093 2 2 Industrialization Strengthening and extension supervision system Budgeting services \nCoordination developed and operationalised\n4. Integrated 04-Transport Asset 09040106-Community access & 260002-District, Urban and 519,785 2", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2 Transport Management feeder roads constructed & Community Access Road \nInfrastructure And \nmaintained to facilitate market \nMaintenance Services \naccess", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,086,360", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Partially Implemented out-puts \nProgram Sub-program PIAP-Outs \nBudget Out- Total Out-put Total No Number of No of partially No \nof put expenditure activities fully implemented activities that UGX \u2018000\u201d in the implemente activities \noutput d activities \n01- 1205010802-Basic 320158- 2,199,875", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}, [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. HUMAN CAPITAL Education,Sports Requirements and Capitation DEVELOPMENT and skills \nMinimum standards met (Secondary) by schools and training \ninstitutions", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "02-Population 1203011501-Improve 320165- 1,748,063 Health, Safety and population health, safety Primary Health \nManagement and management care services", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Public Sector 03-Human 14050501-Human 390014- 7,077,417 3 Transformation Resource Capital Management Development \nManagement (HCM) System Rolled and \nout", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Operationaliza", "metadata": {"headings": [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tion of Human \nResource \nSystem \n11,025,355 \n41 \nAppendix 3: Utilization of the Wage Budget \nApproved budget Supplementary Revised Budget \\_\\| \n\\| Payments Unspent Balance Department \\_\\_(UGX) (UGX) \\_\\_(UGX) Warrants (UGX) (UGX) (UGX) \\_ Administration \\_1,504,743,077 194,151,363 1,698,895,040 \\_1,698,895,039 \\| 1,540,352,499 \\| 158,542,540", "metadata": {"headings": [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}, [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}], [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}], [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], "page": 45, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Based Services 95,923,680 = 95,923,680 95,923,680 95,632,346 291,334 Education 7,560,678,951 \\_\\_3,739,427,962 \\_11,300,106,913 11,300,106,913 10,554,126,851 745,980,062 Finance 171,761,496 - 171,761,496 171,761,496 170,240,129 1,521,367 Health 3,438,604,108 1,948,431,563 5,387,035,671 5,387,035,671 \\_4,447,578,056 939,457,615 Internal Audit 27,456,696 5 27,456,696 27,456,696 20,559,813 6,896,883 Natural \n\\| Resources 183,858,324 100,000,900 283,858,324 283,858,324 242,159,623 41,698,701 Planning 35,061,110 - 35,061,110 35,061,110 32,156,920 2,904,190 \\| Production and \nMarketing 957,631,052 330,700,524 \\_1,288,331,676 \\_1,288,331,676 1,102,619,678 185,711,998 Roads and \nEngineering 83,707,320 51,200,000 134,907,320 134,907,320 103,569,672 31,337,648 Statutory bodies 415,313,631 - 415,313,631 415,313,631 399,894,618 15,419,013 Trade, Industry \nand Local \nDevelopment 28,983,624 - 28,983,624 28,983,624 27,188,482 1,795,142 Water 30,933,372 35,000,000 65,933,372 65,933,372 41,736,242 24,197,130 \\| Grand Total 14,534,656,441 6,398,912,112 T 20,933,568,553 20,933,568,552 18,777,814,929 2,155,753,623 \n42 \nAppendix 4: Physical Inspection of water projects", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}, [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}]], "page": 45, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Expected", "metadata": {"headings": [{"headings_0": {"content": "Expected", "page": 46, "level": 3}}, {"headings_1": {"content": "Community", "page": 45, "level": 2}}], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "status as per \nWater Existence of Budgeted Released Amount Planned Planned BOQs and \nSN Projects/faci \nAudit observation Functionality user amount amount Spent Start Date End Date latest", "metadata": {"headings": [{"headings_0": {"content": "Expected", "page": 46, "level": 3}}, {"headings_1": {"content": "Community", "page": 45, "level": 2}}, [{"headings_0": {"content": "Expected", "page": 46, "level": 3}}, {"headings_1": {"content": "Community", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lity", "metadata": {"headings": [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "committee payment \ncertificate ee I \nAll the new boreholes are \nDrilling of \nboreholes 147,272,730 147,272,730 139,951,422 \nFirst phase construction of \n17/12/2022 17/05/2023 100% \n2 Ntuntu Water 17/12/2022 17/05/2023 100% 392,111,111 392,111,111 391,104,000 \nSupply in", "metadata": {"headings": [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}, [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kigambo", "metadata": {"headings": [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Feasibility and \nEngineering \nDesign of \n17/12/2022 17/03/2023 Gasani Water 67,500,000 67,500,000 60,650,000 \nSupply System \ncomplete and functional \nexcept the production \nborehole at Gasani RCG that Functional \ncan't be used prior to the \nimplementation of the ; Design for Gasani RGC \nYes \nThe Facility was planned to \n\\| be constructed in phases and \nYes will be completed in the 2nd \nphase \nN/A \nDesign complete but not yet \nimplemented as it has to be N/A taken to MWE for review and \napproval for construction \nm in Ntuntu N/A Rehabilitation \nAll the 5 inspected boreholes \n17/12/2022 17/03/2023 100% \nof boreholes 57,200,000 57,200,000 49,232,078 \nare functional Functional Yes The facilities at Isanga and \nKakasoro modern are \nExtension of \nthe mini piped \n5 solar water \n15,415,000 17,462,378 16,589,259 systems in \nfour(4) schools \n17/12/2022 17/03/2023 100% \n43 \nfunctional while that of \n3 Kishagazi and and Kinyinya \nare not functional. The solar \npanels at Kishagazi were \nstolen and the invertor for \nKinyinya facility failed and \nwas not in the terms of \nreference or scope for the 2 are functional contractor who did the & other 2 are \nextension non-functional Yes \nAppendix 5: Physical Inspection of UGIFT projects \nNo. Programme \\| Activity Value of Pictorial evidence Summary of findings Audit conclusion \nManagement details equipment (Time, Quality, Response (UGX) \u2018Bns \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}, [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "E\u00fcnctionality)", "metadata": {"headings": [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nie ta ie ng en u \nseal anes a \nUGIFT Construction of 2,758,039,016 \nStat and end dates Works are still on going. Project Works on going 1 Ruyonza seed \nwere; 23 August 2022 was behind schedule as u \nschool \nand 12\" March 2023 percentage completion was 52%.", "metadata": {"headings": [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}, [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}], [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}], [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "respectively.", "metadata": {"headings": [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There was no evidence of At the time of audit extension of the completion date. \nCompletion of 1,797,083,812 Kabweeza HCIII \nworks were still on going. \nStarted on 1\u00b0 June 2022 Project behind schedule, as to 30 June 2023, at percentage completion at the time 90% completion. \nof audit was 90%. \nSome of the remaining works included; \n\u00ab Wiring and electrical installations \n= Plumbing works \n= Compound beautification \nThe fence not enough to cover the facility subjecting the projects to risks of theft. \n= There is also a challenge of soil erosion when it rains since the facility is on a\\_ slope, 13\" Oct 2023 \nthere is need for some pavers and land scoping or leveling. \n44 \nAppendix 6: Status of Land titles in Kyegegwa DLG \nS/N NAME OF LAND LOCATION Size REMARKS Kyegegwa District Headquarters- \nHaisaza LC 1,Kyegeggwa Town \n1 District Headquarters Land Council. \nHaisaza LC 1,Kyegeggwa Town \n2 Production Department Land Council \n3\\_\\| Kyanyambali Market land Kyanyambali \n4 Kigambo H/CH land Kyanyambali \n5 Kyanyambali P/School Land Kyanyambali \n6 Kigambo S/C headquarters Land Kyanyambali \nKataturwa P/School land Kigambo \nThe land was surveyed and applications submitted to the 11 Acres \nMinistry of Lands Kabarole Zonal office for titling. \n5Acres Not titled About 1 acre \nNot titled About 2.5 acres \nNot titled About 2.5 acres \nNot titled About 2 Acres \nRecently acquired and granted Freehold offer. About 3.5 acres \nNot titled Magoma P/School Magoma About 3 acres Not titled Kigambo parish headquarters land Kigambo \n10 Kigambo LCI Land Kigambo \n11 Kinywagi LCI land \nKigambo 12 Ntuntu community P/School land Magoma 13 Magoma parish headquarter land Magoma 14 Mabale LCI land", "metadata": {"headings": [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Magoma", "metadata": {"headings": [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], "page": 48, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "15 Mabale LCI land 2 Magoma About 4.2 acres Not titled About 1 acre Not titled Plot of about 12.5ft X 100ft\\_\\_\\| Not titled About 2.5 acres Not titled About 0.5 acre Not titled Plot of about 12ft X 125ft Not titled Plot of about 12ft X 100ft Not titled : 16 Buhumuriro Magoma About 0.5 Not titled ; acre 17 Hapuuyo S/C Headquarters Land Hapuuyo S/C Harts Part of the land is being encroached on and the case is : 10acres still in Court. However, the land has a land title with ULC.; 18 Kijuma Parish Land Kijuma parish Harts 7 acres Not titled : 19 Iringa Parish Land Iringa parish Harts 4 acres Not titled 20 Nkakwa Parish Land \\| Nkakwa parish Harts 10acres Not titled 21 Nyamugura Former S/C Land Nyamugura LCI 23 22 Muzizi S/c Land Mbaaea S/C LAND Mbaara LCI 24 Kasule S/C Headquarters land \\| 25 Kasule Health Centre IIT land Not titled Not titled Not known Not titled 11.736 Hectares Surveyed and titled 45 26 Kasule Seed Sec School land 27 Kamaisane village land 28 Kakasoro P/S land 29 Kibuuba Parish land 30 Kidindimya P/S land 31 Dere Central village land 32 Kikonge community school land 4 acres Surveyed and titled lacre Not titled 3 acres Not titled 7 acres Not titled \\| 3 acres Not titled Encroached on &the case is still in Court. Not titled 33 Rwabafu (Kibuuba Village) I 12acres Not titled 34 Kikonge Nutrition land 50x150fts Not titled 35 Kaija (kakasoro village) Not titled 36 Karama parish land 4acres Surveyed & titling is in progress 37 Kyatamuteka village land 1 \u00a52 acre Not titled Po 50x 150 fs 38 Bwengiri A. Village land Not titled 39 Mugega village land Not titled 40 Ngangi parish land 41 Hamuyaga Village Land m 42 Bugogo parish Land 43 Bugogo P/S land 44 Bugogo Health Centre II Land 3acres Not titled \\| Not titled Ya acre 20 acres Not titled 30 acres Not titled 5 acres Not titled 45 Nyamusibura Village land 50x 150fts Not titled BE Rwibale Market Land \u2014 pte Not titled 47 Kikoboza village land 3 acres Not titled 48 Mabyara village land Po Ye acre Not titled 49 Nyabuliko village land 2 acres Not titled 50 Isemitwe village land Ya acre Not titled 51 Mwiguru village land 52 Humura P/School Humura LC 1 53 Wekomire P/School Wekomire 54 Kako", "metadata": {"headings": [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}, [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}]], "page": 48, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyegegwa", "metadata": {"headings": [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], "page": 50, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Acres \n64 Kyegegwa Town Council Offices Kasambya 1 Acres 65 Dairy Structure Plot Haisaza \n50/100 Ft \nIn dispute and it was converted into Tax park Applications were made to DLB and the process of titling \n\u2019 \n66 Kako Wood Plot Kako Buteera Community Plot With \n0.5 Acres Not titled \n67 Structure Buteera 50/100 Ft Not titled 68 KTC Slaughter Slab /Abattoir Land Katente \n69 Bikokwa Community Plot Bikokwa \n70 Kibira Primary School Kibira \n71 Kibira community plot Kibira \n72 Kasekere A community plot Kasekere .A \nNkaaka ward community hall (Parish \n0.75 Acres Not titled \n25/100 Ft \nNot titled \n5 Acres Not titled 25/100FT Not titled 25/100FT Not titled \n73 Land). Nkaaka 1 Acre Surveyed and titled 74 Nyabyerima primary school Kaija \n75 Kimoka community plot Kikoma \n76 Ngata community plot Ngata \n77 Ngangi primary school Ngangi \n3 ACRES Not titled \n25/100FT Not titled \n25/100FT Not titled \n\\| 7 ACRES 3 Acres in dispute \n\\| 78 Kaija borehole Kaija LCI 25/100FT Not titled \n79 Kibambali community plot Kibambali 30/100FT Not titled \n\\_\\| 80 Kakasoro primary school Nyamuhanami \n81 Nyamwegabira primary school Musomba \n3 ACRES Not titled \n3 ACRES Not titled 82 Katente community land Katente \n83 Katente market Katente \n2 ACRES Not titled re \n3 Acres \nSurveyed and titled \n47 \n84 Rwakaiha Dam \nKakabara sub county headquarter 85 land \nMigongwe parish land \n87 Kijaguzo parish Land \n88 Gassani market land \n89 Gassani police Land \n90 Kakabara HCIII Land \n91 Kakabara Market land \n92 Kakabara police station land \n93 Kakabara Sec. School land \n94 Kigorani parish land \n95 Kyatega parish land \n96 Kijaguzo parish head quarter land Rwentuha Sub-County Headquarters \nKyegegwa LC 1 \n5 Acres Not surveyed and encroached on. \n\\| 24.5 acres /9.92 Hectares \nIt was surveyed in 2017 and titled; \nIn dispute and in Court", "metadata": {"headings": [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}, [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}]], "page": 50, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "po acre ttt", "metadata": {"headings": [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], "page": 51, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 acre Not titled Yo acre Not titled \\| Not titled Not titled \\| Not titled 4 acres Secured a free hold offer from the District Land Board Ya acre Not titled Not titled Yo acre Not titled 97 Land Rwentuha 1 Acres Not titled 98 Rwentuha Community Sec. School Kagooda LC 1 99 igamba Health Centre II Migamta 100 Kayembe Market Bujunjtra LC I 101 Kazinga Health Centre III Kazinge 102 Ruhangire Health Centre II 103 Kabaraba Primary School Kabaraba 104 Kazinga Primary School Kazinge\\_ 105 Kazinga Police Station Kazinge Surveyed and the process of titling is ongoing. As above Not titled Not titled = Not titled Not titled 7 Acres Not titled 6 Acres Not titled 106 Kazinga market Kazinge\\_ 3.5 Acres Not titled 107 Rutaraka Primary School Rutaraka 3 Acres Not titled 108 Migamba Police Post Migamta 0.5 Acre Not titled \\| 109 Ruhangire Primary School Ruhancire 110 Kyarujumba Primary School Kyarujumba 111 Sooba Primary School Sooba LCI 112 Migamba Primary School Migamta 14 Acres Not titled 4 Acres Not titled 10 Acres Not titled 8 Acres Not titled 48 113 Rutaraka Parish land Rutaraka 114 Mpara Headquarters Land Mpara 1.5 Acres Not titled 4.510 Hectares/ 11.14 Acres Surveyed and titled 115 Nyakatoma Parish Land Kahungera 1 Acre Not titled \\| 116 Kisambya Parish Land Kisambya 10Acres Not titled 117 Bugido Parish Land Bugido LC I 118 Kakoni Parish land Kakoni 119 Bujubuli Parish land Bujubuli 120 Mpara Local Forest Reserve. Mpara Town Council 121 Sweswe Parish land Sweswe 122 Kihamba Parish land Kihamba LC I Kyegegwa Sub County community 123 land 11 Acres Not titled 0.5 Acre Not titled 0.5 Acre Not titled 2.5 Acres Swapped by Toro Kingdom 2 Acres Not titled Not titled 8 Acres Surveyed and titled. 124 Kibuye Parish land Kibuye 1Acre Not titled Ruyonza Sub County Headquarters 125 Land Ruyonza Seed Secondary School- Ruyonza Sub County Local 126 Government. 127 Ruyonza market Ruyonza/ Kiremba Parish 0.765 Hectares/1.890 Acres Surveyed and titled Kamitumi LC I,Ruyonza Sub Coun 10 Acres Ruyonza LCI in Kiremba Parish 4 Acres Freehold Offer was issued &Applic ation forwarded to Kabarole MZO for titling. Not titled 128 Rwemirondo Dam Kijwajwa Village 3 Acres Not titled 129 Katiirwe Dam Katiirwe/Rutetwa 12 Acres Not titled 130 Katirwe Parish Land Ruterwa 131 Akooma Land Akooma LC I 1 Acre Not titled 0.5 Acre Not titled 132 Karuhura Dam Ruhoko 10 Acres", "metadata": {"headings": [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}, [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}]], "page": 51, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Purpose", "metadata": {"headings": [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Treat bacterial infections in pregnant mothers Manage type II diabetes \nPeriod of stock out during the year \n298 days \n276 days \nManage bacterial infection 218 days \n: \nBetamethasone/Ngomilin 0.3% /0/v/.1% w/v eye drops Allergic bacterial infections of the eye \n206 days \nChloramphericol 0.5% w/v eye drops Phenobarbitone 30mgs tabs \nChlopromazine 100mg tabs \nManage bacterial eye infections \n250 days \nTareas Manage Sera psychosis and convulsions \n240 days 230 days \nAppendix 8: Delayed Release of Funds to PDM SACCOs \nSN Date of release \nNo. of PDM SACCOs paid on the date \nAmount paid on the date Remarks \\| \n1 30/06/2023 275,000,000 \nAppendix 9: Functionality of the Parish Development Committees (PDC", "metadata": {"headings": [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}, [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}]], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "275,000,000", "metadata": {"headings": [{"headings_0": {"content": "275,000,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Purpose", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sd", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Does the \nWere \nDid the PDC prepare parish Did the PDC prepare parish Were quarterly How much Remarks membership of quarterly priorities and action plans 5 year plan as stipulated performance funding was \nthe Parish \nmeetings for the FY 2022/2023 as per Annex 2 structure of the reports \nreceived for the \nDevelopment held? Annex 1 format of parish parish plan of the committee (PDC) \npriorities of the Governance Governance and \ninclude those \nand Administration pillar Administration pillar stipulated in the \noperational manual, Feb. operational manual, Feb. guidelines? 2022? = 2022? \n(Includes LC II Chairperson, Parish Chief, Parish Chairperson of the women Council, Parish Chairperson of the youth Council, Parish Chairperson of persons with Disability Council \n51 \nprepared? PDC activities? \nChairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under \nsec. 25(4) of the National Council for \nolder Persons Act,", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2013. \\_ Lf al Yes Yes No No Yes 1,000,000 Inadequate \\| \nfunding \\_ \n2 Yes Yes No No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "sd", "page": 54, "level": 5}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Yes Yes Yes No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "sd", "page": 54, "level": 5}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Yes Yes Yes No Yes 1,000,000 Inadequate funding \n5 Yes Yes Yes No Yes 1,000,000 Inadequate funding \n6 Yes Yes Yes No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Yes Yes Yes No Yes 1,000,000 Inadequate funding \n8 Yes Yes No No \\| Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Yes Yes No No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Yes yes yes No yes 1,000,000 Inadequate \\| funding \n52 \nAppendix 10: Functionality of PDM SACCO Board \nSN. Vote Name Parish Name Name of SACCO \nDate of board Did board members fill Remarks \n\\| member \nexpression of interest", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}, [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 56, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "forms", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 56, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "( Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Kakabara PDM SACCO 9\" Sept 2022 No Kijaguzo", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2; Kyegegwa Kyarwehuta Kyarwehuta Kakabara PDM 16\" Sept 2022 No", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kakabara PDM SACCO 8\" Sept 2022\n4. Kyegegwa Kikyedo Kikyedo Kakabara PDM SACCO EN Sept 2022 No \\| \n5; Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM SACCO 9\u201d Sept 2022\n5. Kyegegwa Ihunga Parish Ihunga Kakabara PDM SACCO IR Sept 2022 No\n6. Kyegegwa Kisiita Parish Kisiita Kakabara PDM SACCO 8\" Sept 2022 No\n7. Kyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM SACCO 11\" Sept 2022 No", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "9. Kyegegwa Kyegegwa Kyegegwa Kyegegwa PDM 12\" Sept 2022 No Parish", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyegegwa Nyamuhanami Nyamuhanami Kyegegwa PDM 12\" Sept 2022 Parish \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "53 \nThey were already elected at the\u2019 sub-county before filling in the . expression of interest forms. Same as above \nSame as above Same as above \n\u2014 Same as above \nSame as above \nSame as above \n: Same as above \nSame as above \nSame as above \nAppendix 11: Non functionality of SACCO committees and sub committees", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Vote Name of Supervisory \\| Executive Loan Sub \n\\| \nProduction sub Marketing sub Business Finance and Rema Name SACCO committee Committee committee Committee Committee Development investment sub \nrks services sub Committee \nCommittee \nWas it Is the Wasit \\| Isthe Was it Is the Was it Is the Was it Is the Was if \\| Is the Was it Is the \nConstitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ \nted? ee ted? ee ted? ee ted? ee ted? ee ted? ee ted? \nee \n(yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio \n) nal? ) nal? ) nal? ) nal? ) nal? ) nal? ) nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio nal) nal) nal) nal) nal) nal) nal)", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u \nKyege Kijaguzo Yes yes yes yes yes yes yes no yes no yes no yes \nno gwa Kakabara \nPDM \nSACCO \nKyege Kyarweh Yes yes yes yes yes yes yes no yes no yes no yes no gwa uta \nKakabara \nPDM SACCO \nKyege Buraro Yes yes yes yes yes yes yes no yes no yes no yes no gwa Kakabara \nPDM \nu SACCO \nKyege Kikyedo Yes yes yes yes yes yes yes no yes no yes no yes no \\| gwa Kakabara \nPDM \nSACCO \nKyege Kihaguzi Yes yes ves yes De yes yes no yes no yes no yes no gwa Kakabara \nPDM \nSACCO \n\\| \nKyege Ihunga Yes yes yes yes yes \\| yes yes no \\| yes no yes no gwa Kakabara J", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}, [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}]], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| yes no", "metadata": {"headings": [{"headings_0": {"content": "| yes no", "page": 57, "level": 2}}, {"headings_1": {"content": "Yes", "page": 57, "level": 1}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n54 \nSACCO \nKyege Kisiita Yes yes yes yes yes yes yes no yes no yes no yes no gwa Kakabara \nPDM \nSACCO \nKyege Nkaaka Yes yes yes yes yes yes yes yes yes no yes no yes no gwa Kyegegw \na PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}, [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}], [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}]], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rye", "metadata": {"headings": [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], "page": 58, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyege Kyegegw Yes yes yes yes yes yes yes no no yes no yes no gwa \na \nKyegegw \na PDM \nSACCO \nKyege Nyamuha Yes yes yes yes yes yes yes no yes no yes no yes no gwa nami \nKyegegw \na PDM \nSACCO \nAppendix 12: Licensing of PDM SACCOs \nSN. Vote Name Parish Name Name of SACCO \nKyegegwa Kigaguzo-Kakabara Kijaguzo Kakabara PDM SACCO \nkyegegwa Kyarwehuta Kyarwehuta Kakabara PDM SACCO Kyegegwa Buraro \nBuraro Kakabara PDM SACCO Kyegegwa Kikyedo \nKikyedo Kakabara PDM SACCO Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM SACCO Kyegegwa Ihunga Parish Ihunga Kakabara PDM SACCO Kyegegwa Kisiita Parish \nKisiita Kakabara PDM SACCO Kyegegwa Nkaaka Parish \nNkaaka Kyegegwa PDM SACCO Kyegegwa Kyegegwa Parish Kyegegwa Kyegegwa PDM SACCO Kyegegwa Nyamuhanami Nyamuhanami Kyegegwa PDM SACCO Parish \n55 \nIs the SACCO registered under Microfinance \\_Institutions money lenders act 2016? (Yes/No) \nNo \nNo No \nAppendix 13: Update Enterprise and Household Registers \nVote Name Parish Name \nName of SACCO \nNumber of PDM Does SACCO maintain updated enterprises \nenterprise and House hold", "metadata": {"headings": [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}, [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}]], "page": 58, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registers", "metadata": {"headings": [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyegegwa Kakabara-Kijaguzo Kijaguzo Kakabara PDM 14 yes SACCO \nKyegegwa Kyarwehuuta Kyarwehuta Kakabara PDM yes SACCO \nKyegegwa Buraro Buraro Kakabara PDM 15 yes 4 \nSACCO \n4, Kyegegwa Kikyedo Kikyedo Kakabara PDM 11 yes SACCO", "metadata": {"headings": [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}, [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}], [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}], [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}]], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AM", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM 16 I no SACCO \nKyegegwa Thunga Parish Ihunga Kakabara PDM 11 no SACCO \nKislita Kakabara PDM SACCO 18 \nyes Kyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM 26 yes SACCO \nKyegegwa Kyegegwa Parish Kyegegwa Kyegegwa PDM 28 no SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}, [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}]], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyegegwa Nyamuhanami Parish Nyamuhanami Kyegegwa 17 no PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Appendix 14: Signing of PRF financing agreement \nSN Vote Parish Name Name of SACCO Did the SACCO Date were Date \nfunds Remarks ~ Name \nChairperson sign PRF received agreement financing agreement with \nwas \nsigned ae the AO? \ni Kyegegwa Kigaguzo- Kijaguzo Kakabara PDM Yes \n30\" 06 2022 \n30\" June 2022 Signed on the Kakabara SACCO same day they \n2 Kyegegwa Kyarwehuta Kyarwehuta Kakabara PDM Yes SACCO \n3 Kyegegwa Buraro Buraro Kakabara PDM SACCO Yes \n4 Kyegegwa Kikyedo Kikyedo Kakabara PDM Yes \ngot PRF. Late 12\" 10 2022 \n11\" Oct 2022 Late \n12\" 12\" Signed the ~ 10 2022 Oct 2022 on same day they got PRF. Late 12 10 2022 \n12\" Oct 2022 Signed on the SACCO same day they \n5 Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM Yes \not PRF. Late 12\" 10 2022 \n12\u2122 Oct 2022 Signed on the SACCO same day they \n6 Kyegegwa Ihunga Parish Ihunga Kakabara PDM Yes SACCO \n7 Kyegegwa Kisiita Parish Kisiita Kakabara PDM SACCO Yes \nKyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM Yes SACCO \nKyegegwa Kyegegwa Kyegegwa Kyegegwa PDM Yes Parish \nSACCO \nKyegegwa Nyamuhanami Nyamuhanami Kyegegwa Yes Parish PDM SACCO \n30\" June 2022 12\" 10 2022 \n30\" June 2022 30\" June 2022 30\" June 2022 \n57 \ngot PRF. Late 17\u00ae Oct 2022 Signed late \n12\u2122 Oct 2022 Signed on the same day they got PRF. Late 11\u2122 Sept 2022 Signed late \n12\" Sept 2022 Signed late \n12\" Sept 2022 Signed late \nAppendix 15: Failure to select and implement prioritized /flagship projects \n\\_SN Vote Parish Name of L st of flagship Are the flagship \u2018\\| \nHow many \nNumber of How many of How many of \n1 Name Name SACCO projects per projects consistent enterprisesare PDM the the farming SACCO \nwith the priority implementing enterprises enterprises enterprisesare commodities flagship \\| are farming from the priority selected by the LG? projects \nenterprises commodity list \n1, Kakabara Kabara- Kijaguzo irsh, piggery, no 14 14 6 5", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}, [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}]], "page": 60, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- kijaguzo Kakabara goat rearing and \nSACCO PDM SACCO fishing \\_ \nKyarweh Kyarwehuu Kyarwehuta Goat rearing, no 18 18 12 6 uuta- ta Kakabara p-ggery, poultry, \nKyegegw 3 \nPDM SACCO Maize, irish, bee, \na and coffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2. Kyarweh Kyarwehuu Kyarwehuta Goat rearing, no 18 18 12 6 uuta- ta Kakabara p-ggery, poultry, \nKyegegw 3 \nPDM SACCO Maize, irish, bee, \na and coffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Buraro- Buraro Buraro Bull fattening, no 15 15 12 7 Kyegegw Kakabara paultry, fisheries, \na SACCO \nPDM SACCO\\_ Coffee growers, \nfruit, irish, maize \nand onoins\n4. Kikyedo- Kikyedo Kikyedo P ggery, coffee, no 11 11 3 4 Kyegegw Kakabara paultry, goat, \na SACCO \nPDM SACCO rraize and bull\n5. \"\\| fettening \nKihaguzi- Kihaguzi Kihaguzi Goat rearing, no 16 16 13 3 Kyegegw parish Kakabara Maize, Irish \na SACCO \nPDM SACCO\\_ Potato, Beans & \ncoffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "+.", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Thura- Ihunga Ihunga Goat rearing, Bull no 11 11 5 5 Kyegegw Parish Kakabara fettening, Maize, \na SACCO \nPDM SACCO Banana Growers, \nFsh farmers and \nb2ans", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "L", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Kisiita- Kisiita Kisiita Goat rearing, No 18 18 8 4 Kyegegw Parish Kakabara poultry, maize, \na SACCO", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO banana, Fish and \\| b2ans", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Nkaaka- Nkaaka Nkaaka P ggery, poultry, No 26 26 9 2 Kyegegw Parish Kyegegwa dary, maize, \na SACCO \nPDM SACCO\\_ coffee and \ntomatoes", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "; : \\| \\| \n58 \nKyegegw Kyegegwa Kyegegwa Piggery, Matooke, a- Parish Kyegegwa Goat rearing, Kyegegw \nPDM SACCO\\_ poultry, beans, \na SACCO \ndiary & maize \nNyamuh Nyamuhan Nyamuhana\\_ Coffee, banana, anami- ami Parish mi \ndiary, vegetable & Kyegegw Kyegegwa goat rearing a SACCO \nPDM SACCO \nAppendix 16: Failure to obtain an insurance polic \nSN. Vote Name Parish \nName of Name of PRF Loan Amount If the loan is for a farming \nRemark \n\\| Name SACCO beneficiary \u2014 \n= \n: \n\u00e4 \n: \nes \noperation, did the borrower obtain an agriculture insurance : \npolicy under the Uganda", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}, [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}]], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agriculture Insurance Scheme", "metadata": {"headings": [{"headings_0": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, {"headings_1": {"content": "+.", "page": 61, "level": 2}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ":", "metadata": {"headings": [{"headings_0": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, {"headings_1": {"content": "+.", "page": 61, "level": 2}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Biligaarwa 1,000,000 NO \nFarmers could not Kijaguzo Kakabara Monica \nafford the insurance PDM \nand it was put on hold. SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}]], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kyegegwa Kyarwehuta Kyarwehuta Byaruhanga 1,000,000 NO \nFarmers could not Kakabara Julius \nafford the insurance PDM \nand it was put on hold. SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kabasiita Naume 1,000,000 NO \nFarmers could not Kakabara \nafford the insurance \n\\| PDM \nand it was put on hold. \\| SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4, Kyegegwa Kikyedo Kikyedo Kisembo 1,000,000 NO \nFarmers could not i Kakabara Aloysius \nafford the insurance \\| PDM \nand it was put on hold. \\} SACCO \n59", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}]], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 62, "level": 2}}, {"headings_1": {"content": "(UAIS)?", "page": 62, "level": 1}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 17: Physical Inspection of Household Project Im lementation \nSN. ] vote Parish Name of Name of Loan Loan Project Status of the project \nRemark Name Name SACCO PRF Amount Amount as funded \nbeneficiary as per per \nSACCO household \nrecords evidence", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 62, "level": 2}}, {"headings_1": {"content": "(UAIS)?", "page": 62, "level": 1}}, [{"headings_0": {"content": "en", "page": 62, "level": 2}}, {"headings_1": {"content": "(UAIS)?", "page": 62, "level": 1}}]], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Baligaarwa 1,000,000 1,000,000 Coffee Not implemented \nShe had not \\| Kijaguzo Kakabara PDM Monica \ngrowing yet received SACCO", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 \nthe money", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kyegegwa Kyarwehuuta Kyarwehuta \nByaruhanga 1,000,000 1,000,000 Coffee \nHe is growing Kakabara PDM Julius \ncoffee \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "intercropped", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "with beans.", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kabasiita 1,000,000 1,000,000 coffee \nShe \nis Kakabara PDM Naume \ngrowing SACCO \ncoffee. \n\\| \n4, Kyegegwa Kikyedo Kikyedo Tugume 1,000,000 980,000 piggery \nHe is doing, Kakabara PDM Vincent \npiggery SACCO", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Kyegegwa Kihaguzi Kihaguzi Tereza Kahwa 1,000,000 0 coffee \ncoffee parish Kakabara PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kyegegwa Ihunga Ihunga Musambya 1,000,000 0 Fish \nFish farming Parish Kakabara PDM farmers group", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 63, "level": 8}}, {"headings_1": {"content": "intercropped", "page": 63, "level": 8}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \n60", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 63, "level": 8}}, {"headings_1": {"content": "intercropped", "page": 63, "level": 8}}, [{"headings_0": {"content": "farming", "page": 63, "level": 8}}, {"headings_1": {"content": "intercropped", "page": 63, "level": 8}}]], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Kyenjojo District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Kyenjojo District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..2a9ed721bbce027b67ef795912cb6354ff87a014 --- /dev/null +++ b/reports/chunks/Kyenjojo District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "OR GODS UNI Kye \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KYENJOJO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OR? Gitar", "metadata": {"headings": [{"headings_0": {"content": "OR? Gitar", "page": 1, "level": 1}}], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ene R \\\\ ! = \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nEEE EEE EEE ii LAS OOP PCH iii nn a sin manos seasons enn PEN DS) 1 erecta neem ere SE rae ieee BEE BER SPINNEN ERR 1", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EN", "metadata": {"headings": [{"headings_0": {"content": "EN", "page": 2, "level": 3}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i EEE EEE 1.0 IMPLEMENTATION OF THE APPROVED BUDGET \n1 ........c.ccccccccsessssesesesseseseesesescsestesesrseseseeveess 2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL anne ann 11", "metadata": {"headings": [{"headings_0": {"content": "EN", "page": 2, "level": 3}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee 14", "metadata": {"headings": [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 14 3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)...................... 15 3.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program......21 So select eco cli: 6c, \n29 ne rn 3.4. MICRO SCALE IRRIGATION .........c.ccscsssssssssseseesescssesesestessseesesssssscsussessssesscetessseessensatenseesenes 30 3.5 REVIEW OF KYENJOJO DISTRICT HOSPITAL OPERATIONS. \n34 ........cccccsccsesssseesesteseseseetenes EINER NEON N 41 era Ce MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............nne 41 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........nenn 42 BIER REPORTING RESPONSTEIELTIEE \n43 neuen ass st en aa ems nam et aa REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION asus 43 4.0 \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL... 52 5.0 \nPROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SEIN CE 60 see EEE EEE Ei MASTEFULINUGATORF ERBENDIT\u00dcRE \n60 nennen APPENDICES ...............unnnesnsneeensennenennenennennnnnennnnnennnnnnenennnnennnnnnennnnnnnnnnsennsnnennennesenenensnnen 62 \nList of Acronyms \n\u2018Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}, [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}], [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}]], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "ee 14", "page": 2, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District Local Government \nGoU \\| Government of Uganda \n\\| HCMS Human Capital Management System ICT \n\\| Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "ee 14", "page": 2, "level": 3}}, [{"headings_0": {"content": "DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "ee 14", "page": 2, "level": 3}}]], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "DLG", "page": 3, "level": 5}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "DLG", "page": 3, "level": 5}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2018IPPS", "metadata": {"headings": [{"headings_0": {"content": "\u2018IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system \nISSAIS. International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "\u2018IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2018IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| LGPPDA \nLocal ( Government Public Procurement and Disposal Authority LLG Lower Local Governments \n\\| LR \\| Local Revenue \n\\| MDAs Ministries, Departments and Agencies \n\\| MoES- Ministry of Education \n\\| MoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nMoLG of Local Government on", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ministry", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|MoPs Ministry Public Service = \\| \nof \n\\| \nNAA \nNational Audit Act", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|NTR", "metadata": {"headings": [{"headings_0": {"content": "|NTR", "page": 3, "level": 4}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Non-Tax Revenue \n\\| OAG \nOffice of the Auditor General \\| PBS \\| Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "|NTR", "page": 3, "level": 4}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cPCA", "metadata": {"headings": [{"headings_0": {"content": "\u201cPCA", "page": 3, "level": 3}}, {"headings_1": {"content": "|NTR", "page": 3, "level": 4}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cPCA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| PDMS Payroll Deduction Management System PDU \n\\_ Procurement & Disposal Unit \n\\| PFMA \n\\| Public Finance Management Act \nPFMR Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cPCA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PPDA", "metadata": {"headings": [{"headings_0": {"content": "| PPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "| PPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \nREPORT OF THE AUDITOR GENERAL \n. \nON THE FINANCIAL STATEMENTS OF KYENJOJO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kyenjojo 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 Kyenjojo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of Kyenjojo District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn- arriving at my findings, I reviewed documents such as work plans, ~ budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kyenjojo 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 the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Kyenjojo District Local Government had an approved budget of UGX. 56,470,002,280 out of which UGX. 53,851,355,145 was warranted as shown below; \nSN Details Budget Warrants % age of ic iil UGX. WEN. cca 1 i Recurrent (Wage) 32,521,375,958 32,521,375,964 100% 2 (Non-wage) 12,865,439,398 10,587,666,241 [2% 13 Development 21,083,186,928 10,742,312,90 [97% \\_ \\|Ttal 56,470,002,280 53,851,355,145 \\|95%\\_ \nOut of the total warrants of UGX. 53,851,355,145, I reviewed the utilisation of warrants worth UGX. 48,308,733,484 (90%) as summarised in the table below; \nSn Details \nActual expenditure Cumulative Actual Cumulative (UGX) expenditure %age out of total \n17% Wage Expenditure(including 30,858,555,806 57% pension and gratuity)", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30,858,555,806", "metadata": {"headings": [{"headings_0": {"content": "30,858,555,806", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 PDM Expenditure audited 167,094,582 31,025,650,388 58% \n3 Micro-Scale Irrigation 3,370,467,939 64% Program", "metadata": {"headings": [{"headings_0": {"content": "30,858,555,806", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "30,858,555,806", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "34,396,118,327", "metadata": {"headings": [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 UgIFT 5,347,637,936 39,743,756,263 74% 5 Water Development Grant 751,884,355 40,495,640,618 75% 6 Education Grant 700,798,224 41,196,438,842 77% \n7 Grants and other transfers 6,625,524,867 47,821,963,709 \n89% \n8 Budget outputs sampled 486,769,775 90% (URF)", "metadata": {"headings": [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}, [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}], [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "48,308,733,484", "metadata": {"headings": [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No. + Observation \nRecommendation. \n- 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the district planned to collect local The Accounting revenue of UGX. 982,450,000 however; by the end of the year only UGX. Officer \nshould 897,183,155 had been collected representing 91% performance. The ensure that there summary is in the table below and details are in Appendix 1(a) \nis continued mobilizing of No Source Approved Actual Collections Variance farmers to budget \nparticipate in the 1 Tax Revenues 432,192,000 607,863,820 Micro-Scale 175,671,820 irrigation by 2 Non-Tax 550,258,000 289,319,335 \ncontributing their Revenues 260,938,665 25% funds 3 TotalRevenue 982,450,000 897,183,155 85,266,845 requirement under the Programme. The DLG over collected revenue from LST, land fees, business license and Meanwhile \nthe other tax revenues which is commendable performance, however, there \n\u2018 \ndistrict \nmay be an indication that the local revenue targets set were low management compared to the entity\u2019s revenue potential \nshould bring the", "metadata": {"headings": [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}, [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a ME", "metadata": {"headings": [{"headings_0": {"content": "a ME", "page": 6, "level": 3}}, {"headings_1": {"content": "48,308,733,484", "page": 5, "level": 3}}], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Overall, the DLG under collected local revenue which denied the entity \nresources for implementation of the following planned activities. \npercentage to the attention of the", "metadata": {"headings": [{"headings_0": {"content": "a ME", "page": 6, "level": 3}}, {"headings_1": {"content": "48,308,733,484", "page": 5, "level": 3}}], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PUTS ar Water", "metadata": {"headings": [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No Out-put code Activity \nPurpose of the Budget \nand Environment. un \nAmount implemented \nactivities \n1 Inspection and Inspection of Ensure \n15,000,000 Monitoring district compliance with \nprojects being contract terms implemented and conditions \nso as to achieve \nvalue for money. \n2 Finance and Mobilization, Increase local 15,000,000 Accounting Supervision revenue to \nand Monitoring support district \nof Local activities. \nrevenue \ncollection from \nLower local \ngovernments \ndone \n3 Rehabilitation of Construction Multipurpose hall 55,266,845 non-residential of is meant to buildings multipurpose enable the \nhall. district hold seminars \ninternally with \nNo Observation \n\\| Recommendation] table below; \nstakeholders to ensure that all Programme Approved Warrants % budgeted funds budget \nfundi are warranted. In ng addition, revoted funds should Agro Industrialization 6,118,765,367 5,789,805,367 95% always be Community mobilization \nreleased by and mind set change 14,415,630 14,415,630 100% \nMoFPED in the Development plan \nimplementation \n483,592,979 483,592,979 100% first Quarter of the financial year Governance and security 3,259,029,955 3,237,046,412 99% to keep Human Capital momentum of Development \n35,201,770,960 35,072,882,589 100% ongoing projects. Integrated Transport \nInfrastructure services 1,070,862,768 996,624,904 93% \nNATURAL RESOURCES, \nENVIRONMENT, \nCLIMATE CHANGE, LAND \nAND \nWATER \nMANAGEMENT 1,581,961,563 1,581,961,562 100% \nPrivate \nsector \ndevelopment 81,331,721 81,331,715 100% \nPublic \nSector \nTransformation 6,322,890,074 6,322,890,070 100% \nTourism development 4,600,000 4,600,000 100% u Total \nL\\_ 54,139,221,017 53,585,151,223 99% \nThe UGX. 554,069,789 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Programme Amount not Activities not Purpose of the \\|\\| warranted implemented unimplemente d activity \nAgro 328,960,000 Implementation Delayed delivery Industrializati \nof micro-scale of services to", "metadata": {"headings": [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}, [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], "page": 7, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "irrigation \nthe farmers who projects in the have already district made their co- funding contributions under the Micro- scale irrigation program \n2 Human 128,888,371 Implementation Delays in Capital \nof capital completion of Development projects in planned Education such constructions \n\\| No Observation \n-Recommendation implement the following; \nSalary enhancement for some health workers was not implemented \ne \nhence attracting salary arrears \nDelayed delivery and installation of the micro-irrigation equipment to e \nfarmers. \nSome Roads and bridges were not improved. e \nThe Accounting Officer explained that the variances reported were as a result of the budget cuts experienced in the year. For instance, URF was cut by UGX. 74,237,864 and this affected the performance under integrated transport infrastructure. Ministry of Agriculture, Animal, Industry and Fisheries also released funds for only payment of salaries for Community Facilitators and other planned activities were not funded. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of UGX.1, The Accounting 006,955,600 from the various programmes out of which UGX.721, Officer should 304,180 was warranted resulting in a shortfall of UGX. 285,651,420 engage \nthe representing 72% performance. \nrelevant development \nThe performance of warrants for each of the programmes is shown in the partners \nand table below; \nensure that all budgeted funds Programme Approved Warrants % are warranted. budget \nfundi \nng", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}, [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}]], "page": 7, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "metadata": {"headings": [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], "page": 8, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Total \n1,006,955,600 721, 304,180 72% \\| \nThe UGX. 285,651,420 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Programm Amount not Activities not Purpose of the e warranted implemented unimplemented activity \n1 Human 285,651,420 Travel inland for Health System Capital sensitization on Strengthening Developme \nimmunization \nnt \nactivities and on \nmalaria \nawareness. \n\\| Total 285,651,420 \\| \n\\| \nAs a result of failure to warrant the budgeted funds, the District could not implement the sensitization activities on immunization and malaria awareness \nNo Observation \n4,600,000 \nNatural Resources, 1,411,787,220 Environment \n1,586,011,562 \nPrivate Sector 81,702,354 98% Development \n83,046,715 \nIntegrated Transport 918,493,177 Infrastructure \n509,855,129 \nHuman Capital 32,748,026,813", "metadata": {"headings": [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}, [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}]], "page": 8, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "35,478,161,299 \nPublic Sector 5,406,654,041 Transformation \n6,328,760,070 \nCommunity Mobilization 14,412,750 and Mindset 14,415,630 \nGovernance and Security \n3,835,088,595", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}], [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,270,291,400", "metadata": {"headings": [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development Plan 446,698,438 Implementation 511,034,979 49,193,366,066 53,851,355,145 The warrants that were not utilized were meant for the following activities that were partially or not implemented at all. Table Showing key activities affected by under-utilization of warrants No Programme Warrants Activities Reason for the not Utilized affected by underutilization the under of warrants utilization Human Capital Salary Late release of Development 2,730,134,486 adjustments in funds. Delays in wage and a procurement supplementary process (late for pension starting of the and gratuity. affected projects) Implementatio n of capital projects in Education such as the Construction of Kigaarale Seed school \\| Agro- Salary Late release of Industrializatio 1,739,275,683 adjustments in funds hence wage causing inability to n process the Implementatio payments - and n of micro- implement the in a No \\| Observation \\|-Recommendation department such as the Construction of Kasamba HC III 5 Integrated = Servicing of Late releases transport 408,638,048 district road from the infrastructure equipment. Government and and services failure by Regional Routine mechanical maintenance workshop to of District service the road roads unit/ equipment in time and system failure to absorb claims at the end the financial year. 6 Natural Recruitment of The contractor Resources, 174,224,342 a water couldn't complete Environment, officer. works on time and Climate Implementatio the wage under Change, Land n of works water officer who A under the wasn't recruited water department The Accounting Officer explained that the underutilization of funds was caused by late release of funds. The funds were released in May 2023 and could not be fully absorbed. The unspent balance as at 20th June 2022 was re-voted back in May 2023 the on-going UgIFT Projects. Some contractors also stopped work when they were informed that the funds were swept back. 1.5 Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 The Accounting states that the work plan of a vote shall indicate the key performance Officer should indicators to be used to gauge the outputs. continue engaging the different [No Observation \\* ei Recommendation] Table showing performance indicators and targets Category No. of No of No. of No of \\| Expe % of outputs activi Activities activities nditu Qua outputs sampled ties in with without re ntifi the clear clear Amou \\| cati outpu performa performan nt on ts nce ce (UGX of indicator indicators ) Bn outp", "metadata": {"headings": [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}, [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}]], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], "page": 11, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.6 Implementation of outputs \nI assessed the implementation of six (6) outputs with forty (40) activities The \nAccounting worth UGX.8.79Bn and noted that; \nofficer should e One (1) outputs with seven (7) activities and expenditure worth ensure \ntimely UGX. 700,798,221 were fully implemented. \nimplementation of government \ne Five (5) outputs with thirty-three (33) activities worth UGX. projects. 8,090,681,961 were partially implemented. Out of the thirty-three \n(33) activities, the district fully implemented twenty-two (22) \nactivities; nine (9) activities were partially implemented, while two \n(2) activities remained unimplemented. \nTable showing performance indicators and targets \nCategory No. of No of No. of No of No of Expendit of output activili Activilie aclivilies activitie ure outputs s es in \\|s fully partially s not Amount assess the impleme implement impleme (UGX)Bn \nF No \\| Observation. ......... i Recommendation the municipality did not implement or partially implemented the following \nplanned activities.", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}, [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}]], "page": 11, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction works, Monitoring, supervision and Environmental impact assessments at Kihuura seed school under UGIFT.\n2. Construction of Kigaarale Seed school and completion of Mparo Seed school under UGIFT \n3 Construction and completion of Kasamba HC III under UGIFT\n3. Supply and installation of micro-irrigation equipment to farmers.\n4. Periodic maintenance of district roads. \nRefer to Appendix 1 (c) for details \nThe accounting officer explained that the partially implemented outputs were as a result of the following: - \nKigaarale seed school is a multi-year project and it\u2019s expected to be e \ncomplete in January 2025. \nKasamba HC III delayed to be complete due to the fact that funds e \nwere swept at the end of the financial year and were later revoted and released in May 2023. The contractor resumed and work is expected to be completed before the end of this month. \ne Construction for Kihuura Seed School has not yet commenced. They are still doing topographic survey and other preliminary activities.", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "On supply and installation of micro-scale providers and the few available are contracted to do works in other Districts. \n1.7 \nDelivery of Services from Implemented Activities \nIT 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 \nI sampled two (2) out of seven (7) activities with a total expenditure of UGX.561, 007,638. The significant findings are provided in the table below. \nNo. Progr Activity Source Total Pictorial Summary of Audit Managemen amme details offunds expenditure evidence findings (Time, jconclusion t Response (UGX) \nQuality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}, [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}]], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "re ii", "metadata": {"headings": [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "el ee ee ee \nActivity ~\u00b0 -Source\u2019~-\\} Total Pictorial Summary of \u2018Audit Managemen details offunds expenditure evidence findings (Time, \\|conclusion t Response (UGX) \nQuality, \nQuantity, Cost \nand \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}, [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}], [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}]], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bigando SNE 2", "metadata": {"headings": [{"headings_0": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, {"headings_1": {"content": "re ii", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "already", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], "page": 13, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(11.9km), developi Butiiti- ng in Ruhoko- sections Nyantungo (9 of the km), Butara- road Kyehara- Barahija (4km) The Accounting Officer explained that heavy rains affected the roads that were recently constructed whereby the newly constructed side drains were blocked. However, routine workers were going to be deployed to start opening the affected side drains. Recommendation The Accounting Officer should ensure routine maintenance is undertaken in order to keep the road motorable. 1.7.2 The service delivery under focus areas I sampled fifteen (15) out of forty (40) activities in Four (4) focus areas with a total expenditure of UGX. 6, 574,762,889 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. Focus Area Key Observation Key recommendation(s) UGIFT e Construction of Kigaarale Seed Secondary School- Contract no. contractors to ensure timely MOES-UGIFT/Works/2021- completion of the planned 22/002. Start date: activities. 03/01/2023. Contract Duration; 24 months. At the time of inspection on the 3\u201c/October 2023, 30% of works had been done. Time progress of the contract was at 42% indicating that the project was slightly behind schedule e Construction of Kasamba Implication HE Education and Health service delivery to the beneficiaries have been delayed Deep boreholes drilling (hand Ensure that all water user Development pump, Rehabilitation of bore committees are functional grant holes) undertaken in 13 sub Ensure that the recommended counties however the water user number of water sources are committees are not functional. tested. Although the guideline requires Sensitize the public on maintaining 20% of the existing water water quality at the existing water sources to be tested, only 17% sources. of existing water sources were Encourage the public to always tested. boil water for drinking. Only 76% of water sources tested were found to be suitable for human consumption. Implications e This could result in to poor maintenance and utilization of the boreholes which can affect there functionality and durability. The General population could be exposed to water borne diseases such as typhoid. Education The district does not maintain an e Ensure the preparation and Development updated asset register of education regular update of the asset Grant facilities and their conditions to register of education facilities. ensure informed prioritization in selection of schools to benefit from the grant. Implication This can lead to inconsistencies in the selection of grant beneficiaries. Microscale", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that there was a late release of the \nwage supplementary budget and as such all activities regarding the \nrecruitment of staff could not be carried out. \nSimilarly some pensioners submitted incomplete documentation and \nthus payments for gratuity could not be completed thus leading to the \nunder absorption \n2.2 Validation of employees on the entity payroll \nThe District had 2,299 employees on the IPPS/HCM payroll of which 2,270 The Accounting Officer (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not should ensure that the show up. In addition, 1 individual had not accessed the payroll by end of June, \nstaff payroll is reconciled", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], "page": 15, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the District \nand updated regularly so wage bill. \nas to avoid payments to departed staff. \nThe summary of the validation exercise is shown in the table below; \nDetails \nNo. of Annual base (UGX) \nIndividua \nIs \nNumber of staff as per the payroll (June 2,299 \n27,653,906,844 \n2023) \nValidated as follows;", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], "page": 15, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The following observations were made; \nEi \nen \na) Out of 2,299 on the June 2023 payroll, 2,270 (98.7%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) \n9 (0.4%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 20 (0.9%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n12 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n08 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nA total of UGX. 51,285,014 was paid as salary to 01 employee in question after exit and this is considered a financial loss to Government. \nd) One (1) individual whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that for the partially verified staff he had written to the Education Service Commission for verification of the minutes of the affected staff whereas others had genuine reasons for not showing up for physical verification such as sick leave, disciplinary cases and had exited the district.", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}]], "page": 16, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 361 employees on the payroll had inconsistencies in their The \nAccounting dates of birth, captured in the payroll and data captured by NIRA on Officer should engage the National IDs. The information is critical in the identification of an the affected staff and individual. \nensure that employee records are duly Inconsistent information undermines the integrity of the District\u2019s updated and brought records and may complicate the employee service history and to the attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service. \nspecified timeline for appropriate action. The Accounting Officer explained that a request for change of dates \nof birth for affected employees has been made to Permanent \nSecretary Ministry of Public Service (letter available for verification). \nc) ~Under-remittance of UGX.29,872,951 of non-statutory deductions \\| were made by the entity during the period. \nThe Accounting Officer attributed the payment on wrong scales to non-automation of salary scale and notches by MOPS. The accrued salary arrears during financial year 2021/2022 were submitted to Ministry of Finance for verification in financial 2022/2023 and later released 622,955,728= for payment of which the process was on- going at invoicing level. \nThe under remittance of statutory deductions was attributed to \ninsufficient wage under PHC wage category, however the process of \npaying the under remitted PAYE is ongoing now as part of salary \narrears appropriated in this financial year 2023/2024.in addition the \nunder remittance of LST was attributed to MOPS not automating LST \ncodes to some employees. \n2.5 Delayed deletion of employees from the payroll \nThe Accounting I noted that UGX. 51,285,014 was paid to O1 staff who had Officer should initiate transferred services to another entity. These resulted into financial a process of deleting loss to government. \nthese names on the \npayroll. For staff on The Accounting Officer responded that the employee was a secondary transfer of service, school teacher who was transferred during COVID-19 lock down and the Accounting Officer the letter didn\u2019t come on time, However the Accounting Officer should initiate a Kyegegwa has been notified to institute recovery. \nprocess of transfer of salary payment to their new duty", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}]], "page": 16, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "stations.", "metadata": {"headings": [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], "page": 17, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.6 \nReview of the Entity Staff Establishment \nDuring the audit, I undertook procedures to review the completeness The \nAccounting and relevancy of the entity establishment and noted that; \nOfficer should engage Out of 133 approved positions on the traditions staff structure, a total the District Service of 86 positions were filled leaving a gap of 47 vacant positions. \nCommission and the \nMinistry of Public The entity did not have an approved and costed staff establishment Service to develop for primary, secondary and tertiary institutions while the staff and implement a structure for health facilities issued by Ministry of Health was not costed staff structure incorporated into the district approved structure. \nfor the District. \nThe Accounting Officer explained that the under staffing was due to inadequate wage provided, however, planned engagements with the Ministry of Finance and Ministry of Public Service have been made for additional wage to fill the vacant positions after this verification exercise. \nRegarding the lack of an approved structure, he explained that he had engaged Ministries of Education and Public service to provide a staff structure for all educational institutions under the District. \n3.1 \nThe District Rural Water Supply and Sanitation Conditional Grant is a", "metadata": {"headings": [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}, [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}]], "page": 17, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "government", "metadata": {"headings": [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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. \nKyenjojo District received UGX.636, 110,000 (100%), out of UGX.636, 110,000 budgeted for the financial year 2022/23. Out of the UGX.636, 110,000 received, the District spent UGX.636, 110,000 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual \n1 Rural Water and Sanitation Hardware", "metadata": {"headings": [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}, [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}]], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 18, "level": 1}}, {"headings_1": {"content": "government", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "uantit 1 \nSanitation Sub- Rehabilitation of boreholes 13 \nGrant \nDrilling of Deep boreholes 8 \n(traditional", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 18, "level": 1}}, {"headings_1": {"content": "government", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Water supply System 1 1 Sub-Grant", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component) \\_ \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}, [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n341 Positive observations \nI noted the following areas where management had commendable performance; \nAll grant funds were properly allocated to eligible program activities in line with \u00b0 \nthe prescribed thresholds for the allocation of rural water and sanitation sub- \nAll projects implemented had approved engineering designs from the Ministry of \u201do \nWater and Environment. \nQuality of materials used for both the rehabilitated boreholes and newly drilled \u00b0 \nboreholes was in line with the grant guidelines. \nThe district asset register was fully updated with all the implemented projects \u00b0 \nand covering the details on water infrastructure as per the format prescribed in the Accounting manual. \nThe district prepared and submitted all the quarterly reports as required by the \u00b0 \ngrant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Areas of improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n3.1.2.1 Funding and Absorption \nI reviewed the budget performance of Kyenjojo DLG and noted the following; UGX.636, 110,000(100%) was received, out of UGX. 636,110,000 budgeted. Out \u00b0 \nof the funds received UGX. 400,171,000 (63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 235,939,000 (37%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Purpose Budgeted Released amount Variance \\_\\_amount \n\u2018\\| Rural Water and Sanitation \n~ 400,171,000 \nSub-Grant (traditional \ncomponent \n~~ 400,171,000 \\| \u2014 \n. \nPiped Water Sub-Grant 235,939,000 235,939,000 \nUgIFT component \n636,110,000 636,110,000\\| DO \nOut of the funds received of UGX. 400,171,000 (63%) for the Rural Water and \u00b0 \nSanitation sub-grant (traditional component), UGX. 191,104,144 was spent leaving UGX. 209,066,856 unutilized while UGX. 235,939,000 received for the piped water sub-Grant (UgIFT component) was all utilized resulting in the overall absorption of 67% shown in the table below. \nDetails of quarterly releases and expenditures are shown in the table below; \nCategory \\| APP EST (A) (B) \n% \nA review of the annual work plan, budgets-and performance reports revealed that out \u00b0 \nof the planned twenty-three (23) activities, 20 were fully implemented while 3 were partially implemented as shown in the table below. Details are in appendix 4 (b). \nPlanned Actual Variance Expenditure Audit Remarks Projects/facilities quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sanitation |", "metadata": {"headings": [{"headings_0": {"content": "Sanitation |", "page": 20, "level": 1}}, {"headings_1": {"content": "budgeted.", "page": 19, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "| Fully Implemented", "page": 20, "level": 5}}, {"headings_1": {"content": "Sanitation |", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Hardware i, 22,498,828 Rehabilitation of De 13", "metadata": {"headings": [{"headings_0": {"content": "| Fully Implemented", "page": 20, "level": 5}}, {"headings_1": {"content": "Sanitation |", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "| Fully Implemented", "page": 20, "level": 5}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 20, "level": 3}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Boreholes 1 3 15,921,493 \nEB Water supply 1 Fully Implemented System 1 224,752,698 = Drilling of Deep 3 Partially boreholes > 112,666,723 Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 20, "level": 3}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Frame amet ima", "metadata": {"headings": [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "lA \nUnderutilization of released funds delays implementation of planned activities and limits service delivery. \nThe Accounting Officer explained that the contractor encountered challenges with his equipment\u2019s (break down) and as a result he was unable to complete work. The uncompleted activities were rolled over to this financial and works are ongoing. He also explained that construction of Kyabaranga Water Supply System is a phased construction with phase 1 undertaken in the FY2022/2023 and phase 2 will be undertaken in the financial year (2023/2024) and that\u2019s when we shall complete the", "metadata": {"headings": [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}, [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}], [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}]], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 20, "level": 1}}, {"headings_1": {"content": "Frame amet ima", "page": 20, "level": 5}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "project.", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should closely monitor the contractor to ensure the timely completion of all the contracted works. \n3.1.2.2 Review of the procurement process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31\u00b0 of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "project.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "project.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should abide by the issued guidelines by ensuring that the procurement process is commenced early enough so as to achieve timely", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "c) Low bidder turns up \nThe PPDA Act encourages fair competition by having many bidders and maintaining open communication to all bidders. \nRegulation 43 (3) of LGPPDA of 2006 requires that all procurements and disposals should be conducted in a manner that maximizes competition and achieves value for monies irrespective of the method of procurement used or nature of works, services or supplies to be procured. \nI noted that from the sampled procurements, procurements worth UGX. 35,760,000 lacked evidence of competition by bidders as the District failed to attract the minimum three bidders as required by the law (Only 2 companies appear on record of issue of bids). \nHaving a limited number of bidders participating in the procurement process denied the District the opportunity of selecting from a wide range of bidders thus limiting competition. This could also result into selection of contractors who lack capacity to complete the works. \nThe Accounting Officer explained that an advert for prequalification was run 26th May 2022 inviting providers for consultancy services for survey, siting and drilling supervision. Only two bidders responded and later were invited to bid for the services. However, the entity has adopted to advertise services under open completive bidding and competition has improved, five bidders were received this financial year. \nRecommendations \nThe Accounting Officer should encourage competition in the procurement process so as to promote transparency and quality. \nd) Failure to obtain erformance securities Performance Bank Guarantee/Insurance Bond) \nto Clause 52.1 of the contract between \nDistrict Local \nsecurities within two weeks- of contract signature, I noted that the -District \u00abdid not obtain the performance security from the contractor after contract signing as required. \nThe Accounting Officer explained that the entity communicated to the provider in a letter dated 16th March 2023 inviting the provider to come and sign the contract agreement and provide the performance security as per the contract but the contractor did not turn up. However, the District is committed to enforce all conditions of the contract effective this financial year", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure total compliance with the procurement laws and regulation and in particular with the contract terms as required. \n3.1.2.3 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyenjojo 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. \ne All DLGs should have water quality testing kits. \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", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All 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. \nI reviewed the implementation of the Grant activities and noted the following; \nReview of reports submitted to MWE revealed that only 119 out of 721 (17%) of e \nthe existing water sources, and all the five 05 (100%) of the new sources were tested. \nOf the 124 tests carried out, only 94 (76%) of the water sources were found to be e \n> Recommendation ee The Accounting Officer should ensure that all water sources are tested \nand \nregularly as required by the grant guidelines. \nI carried out physical inspections on a sample of two (02) implemented projects on 18/09/23. These projects had a total of eighteen (18) sites, out of which I sampled ten (10). Interviews on site revealed that only eight (08) out eighteen sites 44% of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. Refer to the table below; \nNo Water Projects/ facilities Actual Number Number of Sites with Expenditure of Sites Sites Water User", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FAR \u201cRehabilitation of boreholes _ F", "metadata": {"headings": [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Drilling and Installation of \nVisited \nCommittees", "metadata": {"headings": [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}, [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}], [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}]], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "15,0 020, 276", "metadata": {"headings": [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "84,674,450 \nBR TOTAL See Ta a.) \nWithout functional water user committees, the installed facilities are likely to end up vandalized and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that all sources had water user committees formed and trained. The functionality of the user committees is affected by lack of facilitation. Some committee members are active and take up this responsibility willingly while others are not willing in the absence of facilitation. \nRecommendation \nThe Accounting Officer should sensitize the members and ensure that all water user committees are functional so as to monitor the implemented projects. \n3.1.2.4 Inspection of water Grant activities \nI conducted physical inspections of five (5) projects implemented at UGX. 427,043,144 on 19\" September 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Water Inspection Pictorial Planned Planned Recommend Projects/facility Remarks Evidence Start Date End Date ation \nDrilling and -A hand-pump - Installation of borehole hand pump installed. borehole in There were no", "metadata": {"headings": [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}]], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nyakati Village indigenous", "metadata": {"headings": [{"headings_0": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}, {"headings_1": {"content": "15,0 020, 276", "page": 23, "level": 5}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "trees as per the", "metadata": {"headings": [{"headings_0": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}, {"headings_1": {"content": "15,0 020, 276", "page": 23, "level": 5}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BOQ.", "metadata": {"headings": [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. Drilling and A hand pump Installation of a borehole \nhand pump installed. borehole in There were no Rukinga Village any indigenous trees planted as er the BOQ", "metadata": {"headings": [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n11/Jan/2023\\| 11/May/20 Ensure trees 23 and grass planted as per the BOQ\u2019s \n11/Jan/2023\\| 11/May/20 Ensure trees and grass planted as per the BOQ\u2019s \nConstruction of Reservoir tanks \n11/Jan/2023\\| 11/April/2 Follow up Kyabaranga water installed. \n023 with the supply system Pump house \ncontractor and Phase I in Bugaaki and generator \nensure that Sub County, house trees and Kyenjojo District constructed. \npavings done There were no \non the any water \nwalkways as friendly trees \nper the BOQ\u2019s planted as per \nthe BOQs. \nNo pavings \ndone on the \nwalkways. \n5, Construction of a Three stance \n3 Stance lined VIP VIP Latrine \nLatrine at constructed. \nKanyinya Trading I noted that the \nCenter in tank installed \nButunduzi Sub- was not a 5000", "metadata": {"headings": [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}, [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "litre tanks as per the BOQ. IL \n11/Jan/2023\\| 10/March/ Contractor should be followed to Ensure that the right tank is installed. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}, [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}], [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for \n8 Completion of Mparo Seed School Phase II \n\\| 4 1 \u2018\\| \\| 9 Supply of medical equipment at Kasamba\\_ HC III", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}, [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}], [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Assorted Assorted", "metadata": {"headings": [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll UGIFT activities implemented were duly included in the annual work plan and o \nthe approved budget as per the grant guidelines. \no All planned investments at the district had a no-objection clearance from the Ministry of Health and Ministry of Education. \n3.2.2 Areas of Improvement \nI noted the following areas where the district needs improvement; \n3.2.2.1 Planning and Budget Performance \n3.2.2.1.2 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation \nGuidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and \nmaintenance. \nI noted that the District allocated 83% to the Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX. 451,145,930 (23%) while replacement of small medical equipment and medical furniture was over allocated by UGX.326, 600,000(17%). In addition, there was no allocation to repair of medical equipment as shown in the table below; \nMain Threshold as Actual %age Approved Variance Audit Expenditure per the budget Budget (UGX) remark items guidelines allocation \nSA)", "metadata": {"headings": [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}, [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}]], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Under", "metadata": {"headings": [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Repair of Minimum \nmedical 20% allocation equipment \n\u2014 \nReplacement Maximum 326,660,000 Under of small 20% \nallocation \nProvision auxiliary structures for support services \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 26, "level": 1}}, {"headings_1": {"content": "Under", "page": 25, "level": 2}}], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting officer explained that the Health development grant under UgIFT 22/23 was allocated for procurement of New Equipment and construction of new buildings at the Ministry of Health Level, and was input into PBS. Kyenjojo District only complied as had been loaded. District shall request for allocation of equipment maintenance funds in future.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 26, "level": 1}}, {"headings_1": {"content": "Under", "page": 25, "level": 2}}], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the proper allocation of grant funds as required by the guidelines. \n3.2.3 Funding and Absorption \nOut of the approved budget of UGX.5,347,637,936, the district received all the budgeted UGX. 5,347,637,936 (100%); However out of the received funds, UGX. 3,568,434,659 67%) was spent, leaving UGX. 1,779,203,277 unutilized. Details in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release funding absorption ES eaters bess \nCapital 5,315,637,936 5,315,637,936 3,536,434,659 development \n5,347,637,936 \\|5,347,637,936 3,568,434,659 jo \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction and Upgrade of Kasamba HC II to HCIII e Construction of Kigaarale seed Secondary school \n3.2.4 Implementation of UGIFT Activities \n3.2.4.1 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have a land title for the pieces of land on which one UGIFT infrastructure projects worth UGX: 2,293,890,654 was implemented. Details are in the table below; \nProject \nLand Location Land size Contract Payments (acres) \\_\\_\\_\\_\\|Amount \nConstruction Of Mparo fe \\| \n\\| Kyembogo Sub 2,293,890,654 2,293,890,654 Seed School Phase IT \nCounty \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. In addition, intended education/Health service delivery will not be achieved. \nThe Accounting Officer explained that the land on which the school was established is owned by the Church and there is a Memorandum of understanding between the Church and the District donating the land.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should keep engaging the relevant authorities and ensure that the MOU is formalized and the titles are processed as well. \n3.2.4.2 Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 6 UGIFT projects that received funding of UGX. 4,658,924,456 were implemented as shown in the table below; \nProject Contract Start date End date \nInspection", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "metadata": {"headings": [{"headings_0": {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7A 0\\} Ayiusiayew jou IA 0\\} obelogs", "metadata": {"headings": [{"headings_0": {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anp", "metadata": {"headings": [{"headings_0": {"content": "anp", "page": 28, "level": 4}}, {"headings_1": {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "page": 28, "level": 5}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "metadata": {"headings": [{"headings_0": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}, {"headings_1": {"content": "anp", "page": 28, "level": 4}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yBnoyy uo yBnoyy Buleq pasoddns jeuoipuny A\u0131ulsgew pey ou pejzajdwo> OU woo1 0\\} \u2018(000\u2018000\u20190Sz Jad \njeuonouny \u201cquawdinba PSJSIdwoy jeuolouny e wwawd\u0131nba payajdwoz Jou OU Alaatjap WOO! \u201cJuawdinba jou anp OU Adaaljap \u2018Juadinba 9WN XaN PUNOIB au \u2018Peypeye", "metadata": {"headings": [{"headings_0": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}, {"headings_1": {"content": "anp", "page": 28, "level": 4}}, [{"headings_0": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}, {"headings_1": {"content": "anp", "page": 28, "level": 4}}]], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "yA 0} -PIeM eis JO J2jeMm Pue JO 9ET\u201996E\u201989'T'xON Useq 24}", "metadata": {"headings": [{"headings_0": {"content": "yA 0} -PIeM eis JO J2jeMm Pue JO 9ET\u201996E\u201989'T'xON Useq 24}", "page": 28, "level": 3}}, {"headings_1": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dejos", "metadata": {"headings": [{"headings_0": {"content": "dejos", "page": 28, "level": 2}}, {"headings_1": {"content": "yA 0} -PIeM eis JO J2jeMm Pue JO 9ET\u201996E\u201989'T'xON Useq 24}", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Almau yBnou) \u2018saiqeq leuorpuny Aylulsjew pey uolpedsul peYy paoueape JO UO Passaiboid", "metadata": {"headings": [{"headings_0": {"content": "Almau yBnou) \u2018saiqeq leuorpuny Aylulsjew pey uolpedsul peYy paoueape JO UO Passaiboid", "page": 28, "level": 4}}, {"headings_1": {"content": "dejos", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "39% 1", "metadata": {"headings": [{"headings_0": {"content": "39% 1", "page": 28, "level": 3}}, {"headings_1": {"content": "Almau yBnou) \u2018saiqeq leuorpuny Aylulsjew pey uolpedsul peYy paoueape JO UO Passaiboid", "page": 28, "level": 4}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yp\u0131ym Ujnaj\\s yBnou ydium \u2018saiqeq ygna\u0131s au (%G9) D7 se", "metadata": {"headings": [{"headings_0": {"content": "yp\u0131ym Ujnaj\\s yBnou ydium \u2018saiqeq ygna\u0131s au (%G9) D7 se", "page": 28, "level": 3}}, {"headings_1": {"content": "39% 1", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ou", "metadata": {"headings": [{"headings_0": {"content": "ou", "page": 28, "level": 3}}, {"headings_1": {"content": "yp\u0131ym Ujnaj\\s yBnou ydium \u2018saiqeq ygna\u0131s au (%G9) D7 se", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ou ay ou} syojy og sojoyd", "metadata": {"headings": [{"headings_0": {"content": "ou ay ou} syojy og sojoyd", "page": 28, "level": 6}}, {"headings_1": {"content": "ou", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ">", "metadata": {"headings": [{"headings_0": {"content": "ou ay ou} syojy og sojoyd", "page": 28, "level": 6}}, {"headings_1": {"content": "ou", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EZOT/LO/TE", "metadata": {"headings": [{"headings_0": {"content": "EZOT/LO/TE", "page": 28, "level": 1}}, {"headings_1": {"content": "ou ay ou} syojy og sojoyd", "page": 28, "level": 6}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EZOZ/EO/EZ", "metadata": {"headings": [{"headings_0": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOT/LO/TE", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "metadata": {"headings": [{"headings_0": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TOT\u2019ZrS\u2018g6g 99\u20ac\u201980T\u201889T 686'b88'6ZT 9LT'L66'bET S6L'L8\u20ac'61Z'2 \nJo 0\\} 02/SUM/LAION puowly epue\u00dfn JO 7", "metadata": {"headings": [{"headings_0": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}, [{"headings_0": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Buipeu\u00dfdn OH", "metadata": {"headings": [{"headings_0": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "II 1\u00b07-T000/Ez-zz asnoy \u201cIII SHOM/OEG/uady 600/\u20ac202-zz0z/ eunqnyw 30 Ayulsyew je IIIDH /S1J0M/OES/aky ssauisng Pue JO Ayuajew", "metadata": {"headings": [{"headings_0": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "metadata": {"headings": [{"headings_0": {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "page": 28, "level": 2}}, {"headings_1": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Yonsn4ysuo> DH SWOUNSSAUT \"PA \\_uolnpn.gsuoy $200/22-1z0z", "metadata": {"headings": [{"headings_0": {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "page": 28, "level": 2}}, {"headings_1": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "metadata": {"headings": [{"headings_0": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}, {"headings_1": {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "-OW OT", "metadata": {"headings": [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Ag piem \\{4197 dno SS21AIaS \nP\u0131em egg SSIlAaS II \npejuoy IT yuomAys [eStuya] PA \ne Aq IH Aq P33S \ne Py 40 307 \nThe Accounting Officer explained:", "metadata": {"headings": [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}, [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 29, "level": 2}}, {"headings_1": {"content": "-OW OT", "page": 28, "level": 4}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kataraza Health centre III maternity ward equipment were stored in the staff quarter as the maternity building was being completed at the end of FY22/23; upon completion, equipment was shifted to Maternity ward and installed; both maternity ward and staff quarters are in use currently.", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 29, "level": 2}}, {"headings_1": {"content": "-OW OT", "page": 28, "level": 4}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(b)", "metadata": {"headings": [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mbale Health centre II was constructed in FY 2022/2023, funds for equipment, worth 80M were allocated for FY 2023/2024, a supplier has been procured and equipment will be delivered during the course of FY 2023/2024. \nButiiti HC III and Butunduzi HC III maternity wards were procured using UgIFT formula and performance funds, which were inadequate to undertake all works, including furnishing labour suite with work tops for delivered babies and resuscitation. Additional completion works will be undertaken once District receives more funds \nRecommendation \nThe Accounting officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n3.2.4.4 Non-utilisation of facilities after completion (current year 2022/23) \nPhysical inspections of 5 projects implemented revealed that they were completed but not currently utilised. Details are in the table below; \nProject Contract Start date End date Photo Inspection", "metadata": {"headings": [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}, [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}], [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}]], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 29, "level": 2}}, {"headings_1": {"content": "(b)", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "remarks", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 29, "level": 1}}, {"headings_1": {"content": "Amount", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \\| 111 \nUpgrading 607,999,034 12/01/2023 30/08/2023 Completed of Kataraza \nthough not yet HC II to HC \nfunctional since III in the medical 4!", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 29, "level": 1}}, {"headings_1": {"content": "Amount", "page": 29, "level": 2}}, [{"headings_0": {"content": "remarks", "page": 29, "level": 1}}, {"headings_1": {"content": "Amount", "page": 29, "level": 2}}]], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bufunjo", "metadata": {"headings": [{"headings_0": {"content": "Bufunjo", "page": 29, "level": 3}}, {"headings_1": {"content": "remarks", "page": 29, "level": 1}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a equipment have", "metadata": {"headings": [{"headings_0": {"content": "Bufunjo", "page": 29, "level": 3}}, {"headings_1": {"content": "remarks", "page": 29, "level": 1}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub-county", "metadata": {"headings": [{"headings_0": {"content": "Sub-county", "page": 29, "level": 2}}, {"headings_1": {"content": "Bufunjo", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018\\| not yet been", "metadata": {"headings": [{"headings_0": {"content": "Sub-county", "page": 29, "level": 2}}, {"headings_1": {"content": "Bufunjo", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MOH/Works", "metadata": {"headings": [{"headings_0": {"content": "MOH/Works", "page": 29, "level": 3}}, {"headings_1": {"content": "Sub-county", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "installed.", "metadata": {"headings": [{"headings_0": {"content": "MOH/Works", "page": 29, "level": 3}}, {"headings_1": {"content": "Sub-county", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "/2020-", "metadata": {"headings": [{"headings_0": {"content": "/2020-", "page": 29, "level": 3}}, {"headings_1": {"content": "MOH/Works", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "21/00016", "metadata": {"headings": [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Upgrading 898,547,101 24/11/2022 31/07/2023 Substantially of Mbale HC \ncompleted, II to HC III \nthough not yet functional due to \\| \n\\| lack of \nnewly constructed HC \nConstructio 129,884,984 07/12/2022 12/03/2023 Completed n of a \nthough not yet maternity functional due ward at \nto; poorly done Butunduzi maternity ward- HCII, \nwhich had no", "metadata": {"headings": [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}, [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kye/530/wo", "metadata": {"headings": [{"headings_0": {"content": "Kye/530/wo", "page": 30, "level": 2}}, {"headings_1": {"content": "21/00016", "page": 29, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "slab for delivery rks/2021- \nof babies, no", "metadata": {"headings": [{"headings_0": {"content": "Kye/530/wo", "page": 30, "level": 2}}, {"headings_1": {"content": "21/00016", "page": 29, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22/0025 by", "metadata": {"headings": [{"headings_0": {"content": "22/0025 by", "page": 30, "level": 3}}, {"headings_1": {"content": "Kye/530/wo", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water installed Eba \nin the sleuth Business \nroom and no Solutions \nequipment. \nand \nFinancial \nServices \nConstructio 134,997,176 17/12/2022 23/03/2023 Completed Nie Of \nthough not yet maternity functional due ward at \nto; poorly done Butiiti HC \nmaternity ward- III Kyen- \nwhich had no", "metadata": {"headings": [{"headings_0": {"content": "22/0025 by", "page": 30, "level": 3}}, {"headings_1": {"content": "Kye/530/wo", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGIFT/530/", "metadata": {"headings": [{"headings_0": {"content": "UGIFT/530/", "page": 30, "level": 2}}, {"headings_1": {"content": "22/0025 by", "page": 30, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "slab for delivery works/2022 \nof babies, no", "metadata": {"headings": [{"headings_0": {"content": "UGIFT/530/", "page": 30, "level": 2}}, {"headings_1": {"content": "22/0025 by", "page": 30, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "-23/0003 by", "metadata": {"headings": [{"headings_0": {"content": "-23/0003 by", "page": 30, "level": 3}}, {"headings_1": {"content": "UGIFT/530/", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water installed", "metadata": {"headings": [{"headings_0": {"content": "-23/0003 by", "page": 30, "level": 3}}, {"headings_1": {"content": "UGIFT/530/", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tropical", "metadata": {"headings": [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in the sleuth Group 2012 \nroom and no equipment. 1939536661\\} = \\| fT \nNon-utilisation of infrastructure and supplies implies that programs objectives of improving health and education services were not achieved. \nThe Accounting Officer explained that the District Leadership monitored projects undertaken in FY 22/23; the projects of Kataraza Maternity ward, Mbale Maternity ward and staff quarters, Kataraza Staff quarters, Butunduzi Maternity ward and Butiiti Maternity ward were found complete and were commissioned in August 2023. They are currently in use, being utilized. \nProject Contract Start \\| End-date Photos Inspection Amount date remarks \n[Inspected on the Construction of 1,800,000,000 28/04/ Not yet \nKasamba HC III- \n2022 completed(w 19/09/2023. Works MOH- as supposed were on-going UGIFT/WORKS/ to be however a lot 2021- \ncompleted on remained undone 22/00013/6 by \nthe \nlike finishes to the Khalsa", "metadata": {"headings": [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}, [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/09/2023)", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023)", "page": 31, "level": 3}}, {"headings_1": {"content": "Tropical", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wards, pit latrines", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023)", "page": 31, "level": 3}}, {"headings_1": {"content": "Tropical", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Developments", "metadata": {"headings": [{"headings_0": {"content": "Developments", "page": 31, "level": 2}}, {"headings_1": {"content": "30/09/2023)", "page": 31, "level": 3}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yet the contract (U) ltd. extension was ending", "metadata": {"headings": [{"headings_0": {"content": "Developments", "page": 31, "level": 2}}, {"headings_1": {"content": "30/09/2023)", "page": 31, "level": 3}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/09/2023.", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Company was paid UGX.579m during the f/ Construction of a 159,657,002 11/01/ Not yet \nContract duration twin staff house \n2022 completed \nexpired but works at Kyankaramata \nwere not yet HC III- completed. Roofing KYEN/530/WOR \npoorly done (roof KS/2021- \nnot closed as seen 22/0023 BY \nin frame 2). The Jamos \nroof leakages have Construction \ncaused sections of Services Ltd. \nthe ceiling to cave in (frame 3). Poor quality works on \nConstruction of a 129,884,984 maternity ward \nat Butunduzi \nHCIII. \ndoors \n23/03/2023 \nCompleted though not yet functional due to; poorly done Kye/530/works/ maternity ward- 2021-22/0025 \nwhich had no slab by Eba Business \nfor delivery of Solutions and \nbabies, no water \nSCHOOL. Phase \nthe 30/04/2023. II. Under \nHowever, at the UGIFT. By \ntime of inspection Mulumba and \n03/10/2023 a lot of Co. Building \nworks remained Construction \nundone. Such as limited \nconstruction of gas \\|\\| chambers and piping of the \u201c\\|\\| science \n\\_\\|\\| laboratories, \n\\| electrical \nfi \\| installation in most \\| buildings among \\| others.", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}, [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,648,365,533", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], "page": 32, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.3 Education Development Grant The 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. In the year under review, the district received education development grant of UGX. 700,798,224 for the construction of; five (5) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: 3.3.1 Positive observations I noted the following areas were management had commendable performance; oe All the projects implemented under the program were appropriately screened for likely environmental and social impacts. Environmental and social management plans for the programs were in place as required by the guidelines. All the program activities were incorporated into the LG plans and budget. eo e The budget allocation for grant activities was conducted in line with the grant guidelines and no ineligible activities were funded. The grant received all the budgeted funds of UGX.700, 798,224. These funds were e appropriately absorbed on program activities. eo All program procurements were undertaken in line with the requirements of the 3.3.2.1 Selection of schools/projects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. I noted that the District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. Inconsistencies in selection of projects/schools for works affects the quality of education of pupils/students in the unselected disadvantaged schools. The Accounting Officer explained that there is a draft asset register of education facilities which needs to be completed for guidance in the planning. Going forward the asset register is going to be finalised that will reflect all assets in their condition. Recommendation The Accounting Officer should put in place and maintain an up to date register of education facilities and their condition. 3.3.2.2 Failure by internal Auditors to audit education development grants Projects/programs Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 also", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}, [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u2014 -", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], "page": 33, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SN Category Activity [Bene Actual quantity quantity 1 Capital Development (micro Installation of irrigation 51 43 scale irrigation equipment) equipment \n2 Complementary services Training of farmers \nNot Not", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Setting up demo farms 0 0 \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation program was done in accordance with the program guidelines. \nThe following were my observations; \n3.4.1 Positive observations \nI noted the following areas where management had commendable performance; \nec All program funds for the financial year were spent on eligible and allowable expenditures. No ineligible expenditures were incurred. \ne All contracts were awarded in line with the grant guidelines and the PPDA", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}, [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}]], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe Farmers were provided with training and technical support by the suppliers of the irrigation equipment during the warranty period. \n3.4.2 Areas of improvement \nI noted the following areas where the district needs improvement; \n3.4.2.1 Planning \nParagraph 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%). \ne The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nThe share of the grant for complementary services will be spent on the expenditure e \nMain ~ ~-Expenditure Threshold as Actual \nApproved \nVariance ~-\\} Audit- >~-- Items per the percentage budget (UGX) remark guidelines (budget) (A-B) \na) (By)", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}, [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 35, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital 75% 83 Over", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 35, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Deal", "metadata": {"headings": [{"headings_0": {"content": "Deal", "page": 35, "level": 5}}, {"headings_1": {"content": "__", "page": 35, "level": 1}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Deal", "page": 35, "level": 5}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation \n(micro \nscale", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Deal", "page": 35, "level": 5}}, [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Deal", "page": 35, "level": 5}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 35, "level": 2}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Comer quipment \n\u2014 25% 544,695,677 Under services \nAllocation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 35, "level": 2}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}, [{"headings_0": {"content": "irrigation", "page": 35, "level": 2}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "per", "metadata": {"headings": [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting Officer explained that the initial budget of 2,178,782,709 was prepared in line with the program grant guidelines with UGX 1,634,087,032 (75%) as capital development and UGX 544,695,677 (25%) as complementary. However, the supplementary budget of UGX 1,225,529,204 (which was unspent) was totally for capital development that changed the whole budget allocation criteria thus causing the allocation to change to 83% and 17% for capital and complementary respectively. \nRecommendation \nThe Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n3.4.2.2 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}, [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o The District received UGX. 3,370,467,939 out of UGX.3, 404,311,913 budgeted (99%) resulting into a shortfall of UGX. 33,843,974 (0.1%). Out of the funds received, UGX. 1, 104,468,893 was spent on capital developments while UGX. 420,765,870 (13%) on complementary activities. \noe Out of the total program receipts of UGX.3,370,467,939, UGX.1,525,234,763 (55%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.1,845,233,176(45%). Details are in the table below. \nItem Revised budget Warrants/ Total Variance % \nI undertook inspection on-the 25/September/2023 to -ascertain the extent of \u00b0 \nservice delivery and noted that the District had installed 51 out of the 59 planned irrigation equipment. \nAs a result of the budget short falls key program activities such as installation of irrigation equipment to farmers and monitoring were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}, [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the under absorption to; \nFew suppliers of irrigation equipment. There were only five (5) prequalified UgIFT \u00b0 \nirrigation equipment suppliers and these were shared amongst 10 Districts in Cluster one. The work load became too much and could not handle all the sites in different Districts at the same time. \nHigh rate of farmer co-funding. The farmer co-funding of 25% is too high for an \u00b0 \naverage farmer and this has greatly impacted on program performance since the procurement process is triggered upon a farmer having fully met the co-funding obligation. \nLate release of revoted funds (UGX 1,057,364,704) that were unspent in FY \u00b0 \n2021/22. These were released in the last month of the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], "page": 36, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 36, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should enhance mobilization, awareness and training of farmers to co-fund the program. The accounting officer should also liaise with other stake holders such as the MAAIF to ensure that contractors are given workloads they can easily manage. The Accounting should also liaise with the MoFPED with the objective of ensuring the timely release of program funds. 3.4.2.3 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; oe Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF. e The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. mobilization, awareness, farm -visits;- demonstrations and farm field schools as required by the guidelines. e The monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. e Eight (08) planned irrigation equipment had not been delivered to selected farmers who had paid the co-funding. The Accounting Officer explained that W&S Consult International was a major supplier but had acquired a lot of work from other districts and could not install all the sites in time due to limited human and financial capital. However, the District has since followed up and Five (5) sites have been completed and the remaining three (3) works are ongoing. Recommendation The Accounting Officer should liaise with relevant stakeholders to ensure that all suppliers are properly vetted and reviewed to ensure that they have adequate capacity to undertake the procurements awarded. 3.5 REVIEW OF KYENJOJO DISTRICT HOSPITAL OPERATIONS 3.5.1 Budget performance The Hospital budgeted to receive UGX.558, 107,532 but received UGX.481, 848,341 resulting in a shortfall of UGX.76, 259,191. This implies that 86.3% of the budget was funded representing a short fall of 13.6%. Out of the total receipts of UGX.481, 848,341 for the financial year, UGX. 485,721,077 was spent resulting in an over expenditure of UGX. 3,872,736. The Accounting Officer attributed the under release the shortfall to non-realization of the anticipated RBF funds from URMCHIP in FY 2022/2023. And the over expenditure of UGX. 3,872,736 was attributed to balances carried forward from the previous financial period. Recommendation The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\- \\_ \\_ Bu \\_", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 37, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "(a) Limited Storage Space \nmi a iin \nThe storage area for drugs was small and medicines were congested with some medicines on the floors instead of pallets and boxes leaning on walls. The stores i not well lit and appropriately ventilated a \nas per the pictures below; \nN \nii Ei \\| \nCongestion noted in the drug store \nCongestion noted in the drug store \nFurther, poor storage conditions for drugs may result into loss of potency or degradation of products that may harm patients. \nThe Accounting Officer explained that a Health facility stores needs assessment was under taken country wide by Ministry of Health in Liaison with Accounting Officers in the country, in February 2022. A report was made and submitted to MOH, District awaiting availability and allocation of funds from MOH. We hope funding will be provided for the expansion of the stores.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 38, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 38, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the relevant Authorities to provide additional funding for the hospital to secure additional storage space to ensure that all EMHS are securely stored in appropriate storage facilities/conditions. \n(b) Delayed delivery of drugs \nExamination of stores records revealed that management experienced delays in delivery of medicines and sundries to the hospital by National Medical Stores. The Table below refers. \nDate ordered \nOrder deadline \nDelivery deadline Dates delivered Lead time (delays) \nCycle 1(13/7/2022) \\| 27/7/2022 2/9/2022 \"26/9/2022 \\| 24 days \\| \nThe Accounting Officer explained that the NMS was contacted and a-delivery schedule for FY 2023/2024 was amended to ensure improved delivery of drugs to hospital and health facilities \nRecommendation \nThe Accounting Officer should engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital. \n(c) Expired Drugs \nAccording to chapter 8 of the Uganda Essential Medicines and Health Supplies Management Manual (EMHS) 2018, medicines and Health supplies do have limited shelf lives. Standard treatment guidelines, laboratory testing protocols and morbidity patterns often change, therefore it can be expected that some medicines may not be used before expiry. Health workers can limit stock expiry by closely monitoring expiry dates and taking the appropriate action to redistribute stock when necessary. \nExamination of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. The expired drugs are included in the table below; \nDrug Quantity Purpose ofthedrug Aceton = \\| \\_ \n\u201aAlcohol . \\_ Lab reagent \\_\\_\\_ 3 litres \nee Neitral 3 litres \n. abreagent abreagent FieldstainA stain A 1 litre \nLab reagent \nABC/3TC 7 tins Art drug", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}]], "page": 38, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "300/600 mg", "metadata": {"headings": [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 39, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tabs 220 \nFurthermore, Management did not provide the values of the expired drugs. Equally, management did not budget for the disposal of the expired drugs. \nExpiry of stocks leads to financial loss and poor service delivery to the public. \nThe Accounting Officer explained that the majority of the expiries are due to change in the drug regimens of patients especially for the ARV\u2019s. The Ministry of Health gave \n: delivered as per appendix 8b) for cycle 5 and yet their cost cf: UGX. 71,000,000= was charged against the hospital budget \nDrug stock-outs are not only detrimental to the life of patients who need these drugs but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. \nManagement response \nThe Accounting Officer explained that following the NMS commitment that a tune of un-utilized funds totalling UGX.175,814,243 /= IN FY 2022/2023 would be rolled to FY 2023/2024; Kyenjojo District has modified the procurement plan with NMS for FY 2023/2024 to accommodate unspent balances in FY 22/23 and will track expenditure to ensure funds are utilized by ordering.", "metadata": {"headings": [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}, [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should continue liaising with the relevant stake holders to ensure timely release of all the needed drugs. \n3.5.4 Understaffing in Health Facilities \nSection 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public service detailing out the staff structures that need to be adequately filled for efficient and effective service delivery. Section 3.5.2. of the Health Sector Service Standards& Service Delivery Standards 2016, the Hospital Staffing level should be up to 95% of the recommended minimum staffing norms. \nI noted that despite the hospital having an approved structure of 190 positions, only 135 representing (71%) are filled and 82 (29%) positions remain vacant. \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that 15 vacancies of the 55 un-filled are nursing assistant positions that were phased out and cannot be filled. \nKyenjojo District made a 3years recruitment plan and submitted it to Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}, [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 An assessment of medical: equipment in the District hospital focusing on the\u2018 functionality and availability of medical equipment and maintenance of the same revealed that; the District hospital did not plan or even carry out regular maintenance of the medical equipment basing on analysed equipment data such as usage statistics and dates of previous maintenance. Consequently, this may lead to persistent breakdown of equipment and prolonged down time which would affect service delivery in terms of reliability and quality of health care and increased repair costs. \nThe Accounting Officers attributed the failure to carry out regular medical equipment maintenance to; reliance on one regional maintenance workshop and lack of spare parts and accessories. \nI noted that a number of critical medical equipment had been faulty for quite a long time without repair and or replacement of their spare parts rendering them redundant such as the dental chair in pictures below which is due for boarding off. \n=A IN +X N \n= \n\\\\ \nrs \nN \nNEN \n> \nBr \n; \ns \n2 3 \n3.5.6 Non-functioning equipment \nSection 5.17 of the Health Sector Service Standards and service delivery standards 2016, requires that medical equipment is made available and properly maintained. \nI observed that the Hospital had an incinerator that was non-functional as per the pictures below; \nAn enclosed \nFe incinerator not yet een \na \nput to use by the hospital \nTemporary storage area for medical waste before it\u2019s picked up by green label company \nAs a result, medical waste was not being destroyed at the hospital. \nAn interaction with hospital management revealed that construction of the incinerator started in May 2023 and it\u2019s not yet handed over to hospital management. \nThe Accounting Officer explained that Kyenjojo General Hospital has made an equipment plan for the FY 2023/2024 that will be followed to ensure equipment is well maintained. The Non-functional Dental chair at Kyenjojo General Hospital was a donated second used one, the District procured a new and functional one, and the old one will be boarded off \nThe District will follow up to ensure that the new incomplete incinerator, being constructed with support from Ministry of Health, gets completed and utilized.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}, [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}]], "page": 41, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], "page": 42, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to engage the contractor to ensure that the incinerator is completed and put to the intended use. \n3.5.7 Hospital land \nI observed that land where the Hospital premises are located is approximately 9 acres which has no land title registered in the Hospital name which may result into encroachment, disputes and loss of public land. \nAn interaction with management revealed a preliminary survey had been done by district authorities although no title is issued to the hospital yet. \nThe Accounting Officer explained that Kyenjojo District shall allocate resources in FY 2024/2025 to ensure the Hospital land title in acquired. \nci Pa \nA recently completed ~ \n\u201a\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sg", "metadata": {"headings": [{"headings_0": {"content": "Sg", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|\\| radiology unit awaiting", "metadata": {"headings": [{"headings_0": {"content": "Sg", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 43, "level": 3}}, {"headings_1": {"content": "Sg", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "=\\| installation of the x-ray", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 43, "level": 3}}, {"headings_1": {"content": "Sg", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eS |", "metadata": {"headings": [{"headings_0": {"content": "eS |", "page": 43, "level": 5}}, {"headings_1": {"content": "Le", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "machine to be operational \n1 \nNT \u201c1 A dilapidated staff house", "metadata": {"headings": [{"headings_0": {"content": "eS |", "page": 43, "level": 5}}, {"headings_1": {"content": "Le", "page": 43, "level": 3}}, [{"headings_0": {"content": "eS |", "page": 43, "level": 5}}, {"headings_1": {"content": "Le", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE", "metadata": {"headings": [{"headings_0": {"content": "RE", "page": 43, "level": 3}}, {"headings_1": {"content": "eS |", "page": 43, "level": 5}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\ > Bee housing hospital staff", "metadata": {"headings": [{"headings_0": {"content": "\\ > Bee housing hospital staff", "page": 43, "level": 3}}, {"headings_1": {"content": "RE", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "=-|", "metadata": {"headings": [{"headings_0": {"content": "=-|", "page": 43, "level": 1}}, {"headings_1": {"content": "\\ > Bee housing hospital staff", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ALL", "metadata": {"headings": [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "x \npated \nSa", "metadata": {"headings": [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}, [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}], [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "feo \na \n= \nee \ni \noo Un ee ae \nA dilapidated \nwater tank \u2014 = \n&", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}, [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ei", "metadata": {"headings": [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0 2? = \nfor one of the staff houses \nr \u00a2 ro == \n\\| i ee Seal \n\\| Re i Foe \nAlt ee \\| \n2 \n\\| \\| z", "metadata": {"headings": [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}, [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEA", "metadata": {"headings": [{"headings_0": {"content": "EEA", "page": 43, "level": 4}}, {"headings_1": {"content": "ei", "page": 43, "level": 2}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \u2014 A dilapidated kitchen \n\u00a3", "metadata": {"headings": [{"headings_0": {"content": "EEA", "page": 43, "level": 4}}, {"headings_1": {"content": "ei", "page": 43, "level": 2}}, [{"headings_0": {"content": "EEA", "page": 43, "level": 4}}, {"headings_1": {"content": "ei", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FL", "metadata": {"headings": [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "> \n~\\_ \n\\|\\| section of the staff house \n\u2014 \n3.5.9 Status of-non-medical-equipment we ee tomes \n\u00ae \nOld generator not in use as it is unable to load the whole hospital system \nHilux Pick up UG2969M due for disposal \nThe Accounting Officer explained that District board of survey 2022/2023 captured the old pick up UG 2969M for boarding off. Recommendation for transfer of the old Generator to lower health facility will be followed", "metadata": {"headings": [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}, [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], "page": 44, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the generator is transferred to a lower health centre since it is still functional while the double cabin pick up should be boarded off to avoid further deterioration of its condition \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with audit of the financial \nis to read the Other \n\u2018Guide, 2018 and for such internal control as management determines necessary to enable the ~ preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], "page": 45, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. eo Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor'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\u2018 or conditions may cause the DLG to fail to deliver its mandate. From the matters-communicated with the Accounting Officer, I determine those matters-that - were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}]], "page": 45, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 All the 167 SACCOS in the district received the PDM revolving funds with each SACCO receiving ugx.100, 000,000 as planned. I sampled 10 SACCOS and noted that they had accounted for the PRF as required. UGX.167, 000,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. I noted that all the 10 PDM SACCOs had disbursed UGX. 1,000,000,000 to beneficiaries. The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. There was a training and orientation of master trainers who were to train other cadres in the functionality and operation of the PDM. I also noted that a training of the Training of Trainers (TOT) and Core PDM implementation teams at HLG level had been undertaken. There was a training of local experts who comprised of Parish chiefs, CDO\u2019s, Commercial Officers and Extension officers. The 10 SACCOs which were sampled for the audit were registered under the Cooperative Societies Act to ensure the legality of the organisation. For the 10 SACCOS which were sampled had signed the financing agreement prior to receiving the Parish Revolving Fund (PRF) as required by paragraph 3.10 of the PDM user handbook. For the 10 sampled SACCOS, the Accounting Officer had submitted the attestation forms to the PDM secretariat as required. General meetings were held in all the sampled SACCOS, a leadership vetting committee was elected and inaugurated. All the SACCO members were trained on the proper implementation of PDM activities. The SACCO bank accounts were operating normally as required by the PDM manual. All the Enterprise groups in the sampled SACCOS had been registered by the Community Development Officers at the sub county as Community Based 4.2.1 Failure to align LG budgets to the-PDM- = Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. A review of the District budget and work plans revealed that out of the 7 priorities received from 10 sampled Parishes, none of them were incorporated in the district\u2019s budget/work plan. I further noted that 2 out of 7", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}]], "page": 47, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "metadata": {"headings": [{"headings_0": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This was attributed to the failure by the District core team to align the district work- plans with the PDM implementation interventions. \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 during presentation of budget Conference reports to Lower Local Government stakeholders, Sub-Counties and Town Councils have been advised to always include PDM priorities in the reports for approval and onward submission to the district for inclusion/incorporation in the district\u2019s budget and work plans.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}, [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}], [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties/ MDAs are incorporated in the district's budget and work plans. \n4.2.2 Delayed disbursement of funds to PDM SACCOs \nPara.10 (v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "foe. | Month", "metadata": {"headings": [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~- = =-[-Rio, of SACCOs that received\u2019PRF 1 jo 0 2 \nOctober November \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}, [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}], [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}]], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 49, "level": 1}}, {"headings_1": {"content": "foe. | Month", "page": 49, "level": 2}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 49, "level": 1}}, {"headings_1": {"content": "foe. | Month", "page": 49, "level": 2}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with MoFPED to ensure timely release of funds. \n4.2.3 Review of Governance Structures. \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & -", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; \no The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, e \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommillees and pass resolutions. \n\u201aI reviewed the existence and functionality of the PDM governance: structures at the District, Parish and SACCO level and made the following observations; \nGovernance Observations Management Response structure \n\\| e The District did not prepare \\| \nThe Officer explained", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], "page": 50, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Implementation quarterly performance reports that a functional PDM HLG core Teams \nas evidence of functionality. implementation team exists comprising of the Chief Administrative Officer, District Production Officer (DPO), District Commercial Officer (DCO), District Planner (DP) and District Community Development Officer (DCDO). Other members are also co-opted on the core team: District Agriculture Officer, District Veterinary Officer, District ICT Officer, Senior Commercial Officer, Principal Commercial Officer, District Tourism Officer and Commercial \nOfficer in charge of Emyooga. Parish \noe The PDCs were fully constituted The Accounting Officer explained Development as per the guideline. \nthat the PDC\u2019s have been Committees \ne Did not prepare parish priorities advised to always \nprepare \nParish (PDC) and action plans in the \npriorities and action plans for prescribed format showing \ncategory, name of priorities, incorporation in district budget quantity, location and expected and work plans. During Budget date of implementation. Refer Conference meeting for Toro to Appendix 5b \nregion in Kabarole District, the eThe PDC prepared quarterly issue of limited budget to PDC performance reports. \nactivities and no budget for e Funding received of \nadministrative costs under PDM UGX.250,000 per quarter was \ninadequate to facilitate the to enable various stakeholders activities of the PDC. \nmonitor and follow up proper implementation of PDM activities", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}]], "page": 50, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "training of the PDM SACCO inaugurated 'vetting committee", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 51, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "members during the meeting. \nmembers after the training as o By the time of the first general guided by the PDM secretariat. meeting, 10 PDM SACCOs had \nalready received funds. Refer to \nAppendix 5c \nSACCO \nI noted that in all the 10 sampled The Accounting Officer explained Committees \nSACCOs, only two committees\u2019 i.e. that following the disbursement and \nSub Supervisory and Executive of PRF to selected households Committees committees and one (01) this FY, all SACCO committees subcommittee i.e. Loan \nhave been advised to be active Subcommittee were functional. \nThe four (04) subcommittees and functional to ensure proper were not functional i.e., utilization of PRF as per the set Production sub Committee, guidelines. \nMarketing sub Committee, \nBusiness Development services \nsub Committee and Finance and \ninvestment sub Committee. Refer \nto Appendix 5d \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nRecommendation \nThe Accounting Officer should organise more trainings on the roles and importance of these committees in the implementation of PDM and organise elections for missing committee and sub committees. The Accounting Officer should also engage the relevant authorities for sufficient facilitation of PDCs and SACCO Boards. \n4.2.4 Review of Training Implementation Activities. \nParagraph 27 of PDM ALG Guide for Supporting HH & EGs in Accessing Loans under - \nPRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \noe After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}, [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}]], "page": 51, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- workshops at each of the 177 Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 51, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- \\|-Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 52, "level": 3}}, {"headings_1": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "training \nSE Sees MEETS sen \nSe TE Se TS", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}, [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}]], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Training of I observed that in 5 Parishes \\|The Accounting Officer Household and (SACCOs) training of households and explained that the training of", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Enterprise", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 52, "level": 2}}, {"headings_1": {"content": "Response", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enterprise group leaders was not} households and Enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Group Leaders carried out. Refer to Appendix 5 group leaders on Cost", "metadata": {"headings": [{"headings_0": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(e).", "metadata": {"headings": [{"headings_0": {"content": "(e).", "page": 52, "level": 2}}, {"headings_1": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Benefit Analysis (CBA) is being implemented by Sub- County Extension Officers", "metadata": {"headings": [{"headings_0": {"content": "(e).", "page": 52, "level": 2}}, {"headings_1": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Agricultural", "metadata": {"headings": [{"headings_0": {"content": "(Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "(e).", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extension", "metadata": {"headings": [{"headings_0": {"content": "(Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "(e).", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Officers,", "metadata": {"headings": [{"headings_0": {"content": "Officers,", "page": 52, "level": 3}}, {"headings_1": {"content": "(Agricultural", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 52, "level": 3}}, {"headings_1": {"content": "Officers,", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development Officers, and Parish Chiefs). Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 52, "level": 3}}, {"headings_1": {"content": "Officers,", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 52, "level": 2}}, {"headings_1": {"content": "Community", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Officers", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 52, "level": 2}}, {"headings_1": {"content": "Community", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(CDOs) Agricultural", "metadata": {"headings": [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extension Officers, Parish Chiefs were all first trained on Cost Benefit Analysis and visioning to become TOTS. \nLack of training on household visioning and enterprise analysis may ultimately deter the socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. \nThe Accounting Officer explained that the training of households and Enterprise group leaders on Cost Benefit Analysis (CBA) is being implemented by Sub-County Extension Officers (Agricultural Extension Officers, Community Development Officers, and Parish Chiefs). Community Development Officers (CDOs) Agricultural Extension Officers, Parish Chiefs were all first trained on Cost Benefit Analysis and visioning to become TOTS.", "metadata": {"headings": [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}, [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}], [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the training of households and enterprise group leaders is carried out in all enterprise groups consistently and regularly. \n4.2.5 Registration of PDM SACCOs and Enterprise \nmembers of the Group)\u2019shall be sent to the Chairperson of the PDM SACCO and to the DCO. \n\u00a9 A 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 of PDM SACCO shall from time to time update the PDM Member e \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \no The AO shall submit an Attestation Form to confirm that the PDM SACCO was \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management Response", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 53, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}], "page": 53, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| EEE EEE. EEE en Licensing of PDM eI noted that there were no The Accounting Officer SACCOs Under the SACCOs licensed to take on explained that they are still Microfinance \nthe business of providing awaiting guidance from the Institutions Money \nfinancial services in Kyenjojo MOFPED and MoLG on how to Lenders Act \nDLG as per the requirement undertake the process of of the law. Appendix 5(f) licensing PDM SACCOs \nrefers \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nRecommendation \nThe Accounting Officer should ensure that all the SACCOS are licenced as per the Microfinance Institutions Money Lenders Act. \n4.2.6 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish \nmodel users handbook under the \nexample Purchase orders; Signed Contract/agreement, @riginal 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, e \nbe a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish e \nDevelopment Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under e \nthe Uganda Agriculture Insurance Scheme (UAIS). I made the following observations; \nSN Activity Observations Management Response \\_\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}, [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Selection \nand \ne All the 10 parishes The Accounting Officer explained Implementation of \ndid not select that sensitizations on proper", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 54, "level": 2}}, {"headings_1": {"content": "registration", "page": 53, "level": 1}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "flagship projects utilization of PRF on\\_ prioritized", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 54, "level": 2}}, {"headings_1": {"content": "registration", "page": 53, "level": 1}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 54, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "contrary to the projects by all stakeholders at", "metadata": {"headings": [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "guidelines. various fora is ongoing. e All the 10 parishes Beneficiaries of PRF have been selected flagship advised to conduct monthly projects that were meetings for members to share inconsistent with experiences and challenges. the LG selected Frequent visits among priority beneficiaries of PRF are also commodities. encouraged like the way VSL e 11 out of 20] operate. farmer enterprises/house holds implemented projects that are not from the priority commodity list. Refer to Appendix 5 (g Insurance Policy for I noted that all the 11 PRF The Accounting Officer explained Farming Enterprises. beneficiaries who carried that since the selected households out farming enterprises in have received PRF, farming 8 PDM SACCOs did not enterprises will be mobilised to obtain agricultural obtain agricultural insurance insurance policies from policies from UAIS per the 4.2.7 Utilization of PRF at Household Level. en \u201c Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. a) Physical Inspection of Household Project Implementation I reviewed loan files and carried out physical inspections where I observed that 4 beneficiaries in 2 PDM SACCOs had implemented different projects. Details are in Appendix 5 (i) Failure to implement projects undermines the achievement of PDM objectives The Accounting Officer explained that frequent sensitizations of beneficiaries of PRF on proper implementation/utilization of RF through Local Radio talk shows, community meetings monthly meetings for all members will always be emphasized. This will help reduce the implementation challenges identified. Recommendation The Accounting Officer should engage the beneficiaries so that funds are re-invested into the approved projects. 4.3 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL The 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. In the FY 2022/2023, Parliament appropriated", "metadata": {"headings": [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}, [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.5 Positive observations I noted the following areas were the District had commendable performance; e All the 167 SACCOS in the district received the PDM revolving funds with each SACCO receiving UGX.100, 000,000 as planned. I sampled 10 SACCOS and noted that they had accounted for the PRF as required. UGX.167, 000,000 meant for PDM Administrative and Coordination activities was e utilized for the intended purpose and supported by relevant documentation. \u00b0o The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. There was a training and orientation of master trainers who were to train other e cadres in the functionality and operation of the PDM. I also noted that training of the Training of Trainers (TOT) and Core PDM implementation teams at HLG level had been undertaken. e There was a training of local experts who comprised of Parish chiefs, CDO's, Commercial Officers and Extension officers. e The 10 SACCOs which were sampled for the audit were registered under the Cooperative Societies Act to ensure the legality of the organisation. For the 10 SACCOS which were sampled had signed the financing agreement prior e to receiving the Parish Revolving Fund (PRF) as required by paragraph 3.10 of the PDM user handbook. For the 10 sampled SACCOS, the Accounting Officer had submitted the attestation e forms to the PDM secretariat as required. oe General meetings were held in all the sampled SACCOS, a leadership vetting committee was elected and inaugurated. All the SACCO members were trained on the proper implementation of PDM activities. \\*,6.1.1 Failure to align LG budgets to the PDM Revolving F (PRE) Paragraph 1.7 of the Users Handbook for the Parish Fund under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. A review of the District budget and work plans revealed that out of the 7 priorities received from 10 sampled Parishes, none of them were incorporated in the district\u2019s budget/work plan. I further noted that 2 out of 7 priorities were supposed to be implemented by District which were submitted accordingly by the Accounting Officer to the PDM Secretariat. This was attributed to the failure by the", "metadata": {"headings": [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}, [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}]], "page": 56, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer explained that a functional PDM HLG core implementation team exists comprising of the Chief Administrative Officer, District Production Officer (DPO), District Commercial Officer (DCO), District Planner (DP) and District Community Development Officer (DCDO). Other members are also co-opted on the core team: District Agriculture Officer, District Veterinary Officer, District ICT Officer, Senior Commercial Officer, Principal Commercial Officer, District Tourism Officer and Commercial Officer in charge of Emyooga. \nIn Quarter one FY 2023/2024, the District PDM core team had a meeting focusing on implementation PDM activities and a report is attached. Next meeting for quarter two will take place in December 2023.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}], [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}]], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the PDM HLG core adequately prepares and submits Quarterly performance reports for proper accountability. 4.6.1.4 Functionality of the Parish Development Committees (PDC) Para 4.1 of the Governance and administration Pillar Operations Manual, February,2022 states that the PDC is responsible for overseeing and coordinating development activities within the Parish. It further states that the PDC shall; mobilize the community, identify development priorities, monitor resource utilization and hold meetings quarterly. IT reviewed the operations of the PDC and noted that although the PDC was constituted The Accounting Officer explained that the PDC\u2019s have been advised to always prepare Parish priorities and action plans for incorporation in district budget and work plans. During Budget Conference meeting for Toro region in Kabarole District, the issue of limited budget to PDC activities and no budget for administrative costs under PDM to enable various stakeholders monitor and follow up proper implementation of PDM activities was brought to the attention of the Ministry of Finance Planning and Economic Development (MOFPED). Recommendation The Accounting Officer should ensure that all the PDC\u2019s prepare Parish priorities and action plans so as to enable proper evaluation of their performance. 4.6.1.5 Training of households and enterprise group leaders Para. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 provides that the activities at the parish level include training of households and enterprise group leaders as well as hands-on support of the same. This includes business education to the subsistence households in order to ensure a paradigm shift. I observed that in 5 Parishes (SACCOs) training of households and enterprise group leaders was not carried out. Refer to Appendix 5 (c). Lack of training on household visioning and enterprise analysis may ultimately deter the socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. The Accounting Officer explained that the training of households and Enterprise group leaders on Cost Benefit Analysis (CBA) is being implemented by Sub-County Extension Officers (Agricultural Extension Officers, Community Development Officers, and Parish Chiefs). Community Development Officers (CDOs) Agricultural Extension Officers, Parish Chiefs were all first trained on Cost Benefit Analysis and visioning to become TOTS. Recommendation The Accounting Officer should ensure that the training of households and enterprise group leaders is carried out in all enterprise groups consistently", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}]], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all the SACCOS advance funds are fully licensed and should thus consult with the relevant authorities on how to undertake the licensing process. \n4.6.1.7 \nFunctionality of PDM SACCO Board \nSection 18 of the Cooperatives Societies Act 2020 requires that each SACCO to constitute a Board of a minimum of 5 and maximum of 9 members that shall be its", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}]], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "governing body.", "metadata": {"headings": [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that although all the 10 PDM SACCOs operated with fully constituted Board, regular Board meetings were not held in any of the SACCOS. \nI also reviewed the personal files of the members of the board and observed that they did not fill in expression of interest forms prior to being elected board members. Refer to Appendix 5 (e). \nFailure to hold board meetings may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that the PDM SACCO boards have been advised to regularly hold board meetings to ensure effective implementation of PDM activities. There is also continued sensitization through community meetings organised by various stakeholders (LCI, LCII, Sub-county and through meetings organised by religious leaders etc.), During the next Annual General Meetings for all PDM SACCOs to elect new leaders in December 2023, all PDM SACCO members with the intention of becoming SACCO leaders will have to first fill expression of interest forms prior to being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}, [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}]], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "governing body.", "page": 60, "level": 1}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM SACCO boards regularly hold Board", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "governing body.", "page": 60, "level": 1}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.6.1.8 \nNon functionality of SACCO committees and sub committees \nCommittee, Marketing sub Committee, \u201cBusiriess-Development services sub Committee and Finance and investment sub Committee. Refer to Appendix 5(f) \nThe Accounting Officer explained that following the disbursement of PRF to selected households this FY, all SACCO committees have been advised to be active and functional to ensure proper utilization of PRF as per the set guidelines. \nRecommendation \nThe Accounting Officer should ensure that all the subcommittees are fully functional. \n4.6.1.9 Failure to select and implement prioritized /flagship projects \nParagraph 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under the PDM Pillar 3 - Financial Inclusion, October 2022 requires each Parish to 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. \nI noted that the following; \nAll the 10 parishes did not select flagship projects contrary to the guidelines. \noe \noe All the 10 parishes selected flagship projects that were inconsistent with the LG selected priority commodities. \noe 11 out of 20 farmer enterprises/households implemented projects that are not from the priority commodity list. Refer to Appendix 5 (g) \nFailure to select and implement prioritized projects may undermine to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}, [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}]], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], "page": 61, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that sensitizations on proper utilization of PRF on prioritized projects by all stakeholders at various fora is ongoing. Beneficiaries of PRF have been advised to conduct monthly meetings for members to shares experiences and challenges. Frequent visits among beneficiaries of PRF are also encouraged like the way VSL operate. \nRecommendation \nThe Accounting Officer should ensure that prioritized projects are implemented. \n4.6.1.10 Failure to follow the stipulated loan application and approval process Paragraph 4.1.1 of the Parish Development model users\u2019 handbook under the parish revolving fund provides that to access the PRF, a loan applicant (an individual or PDM \nselected at village level through a vetting meeting convened by the-enterprise groups and attended by LC1 Chairpersons. \nI noted that all the 20 beneficiaries had been selected through the PDMIS. However, 20 beneficiaries in the 10 Parishes sampled lacked evidence that they had been vetted by a village meeting convened by the enterprise groups as detailed in the Appendix 5", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}]], "page": 61, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(h)", "metadata": {"headings": [{"headings_0": {"content": "(h)", "page": 62, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 61, "level": 1}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Access of loans without vetting by the relevant authorities can lead to giving funding to non-qualifying people hence failing to achieve the program objectives. \nThe Accounting Officer explained that all beneficiaries had been vetted appropriately. However, the weakness may have been in the documentation of the process. He promised to ensure that all committees are trained in the importance of documentation in the program.", "metadata": {"headings": [{"headings_0": {"content": "(h)", "page": 62, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 61, "level": 1}}, [{"headings_0": {"content": "(h)", "page": 62, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 61, "level": 1}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all loans given out follow the correct procedures and are appropriately documented. \n4.6.1.11 \nFailure to obtain an insurance policy \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI noted that all the 11 PRF beneficiaries who carried out farming enterprises in 8 PDM SACCOs did not obtain agricultural insurance policies from UAIS. Refer to Appendix 5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(i).", "metadata": {"headings": [{"headings_0": {"content": "(i).", "page": 62, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that since the selected households have received PRF, farming enterprises will be mobilised to obtain agricultural insurance policies from UAIS per the guidelines put in place", "metadata": {"headings": [{"headings_0": {"content": "(i).", "page": 62, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}, [{"headings_0": {"content": "(i).", "page": 62, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(i).", "page": 62, "level": 2}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that farming enterprises obtain agricultural insurance policies from UAIS. \n\"meetings monthly meetings for all members will always be emphasized.-This will help reduce the implementation challenges identified.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(i).", "page": 62, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(i).", "page": 62, "level": 2}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all planned projects are actually", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 63, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 63, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.0", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 63, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 63, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "metadata": {"headings": [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "According Section 6 (A-a) of the Public Service Standing Orders 2021, the overall responsibility for the administration and management of the Public Service vests in the Minister responsible for public service. \nAccordingly, in the financial year 2022/2023, The Permanent Secretary of the Ministry of Public Service in a communication vide letter ref no.COM 231/233/01 dated 25/April/2023, put a ban on recruitment/ promotion of staff except for those on replacement basis or with clearance from the Ministry of Public Service (MoPS). \nDuring the financial year under review, Kyenjojo District Local Government recruited a total of 24 staff both on replacement and promotional basis without clearance from the MoPS. Details in Appendix 6. It was also noted that the District did not make any submission to the MoPS indicating when the vacancies occurred as required by the circular. \nUnauthorized promotion/ recruitment of staff may lead to accumulation of unplanned domestic arrears. \nThe Accounting Officer explained that the promoted staff are yet not automated on the payroll as per Establishment Notice No. 1 of 2023 and as such there was no impact on the wage bill of the district. \nRecommendation \nThe accounting officer should ensure that all promoted who have an impact on the wage bill should first seek authorization from the MoPS before being added onto the payroll. In future the Accounting Officer should always seek permission from the MoPS before promotion of staff, otherwise promotion of staff without added benefits of salary may demotivate the promoted staff and affect service delivery. \n~ Non-compliance to laws and regulations by district staff exposes the district-to-financial loss, and it also leads to diversion of funds to the payment of these unplanned fines and penalties. \nThe Accounting Officer explained that they tried to exercise all reasonable care to prevent such from occurring, but there were of course some stubborn individuals, and sometimes one way of ensuring justice is going to court.", "metadata": {"headings": [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}, [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure strict compliance with the laws and also hold, personally liable, the officers culpable for causing the financial loss to the District. He should also report the losses as described under Instructions 21.3 -21.7 of the Treasury Instructions 2017. \n2 Phd \nJohn F.S. Muwanga \nAUDITOR GENERAL Cory", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}]], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28\" December, 2023 \nAPPENDICES \nAppendix 1(a) - Revenue Performance \ns/n Source \nApproved Actual Variance Reasons for under/over collection Budget \nCollections \nTax Revenues \n1 Local Services Tax-Payable \n253,598,536 127% \nIncreases in the salaries of science By Individuals 200,000,000 teachers", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}, [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "bi Land Fees", "metadata": {"headings": [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "110% \nIncreased sensitization of tax payers by 35,568,000 39,117,000 \n3 Business licenses \n190,037,618 136% \n140,000,000 \n4 Local Hotel Tax \n2,970,000 72% \ntechnical and political leaders \nIncreased sensitization of tax payers by technical and political leaders \nPoor performance of some businesses and 4,150,000 the economy \n5 Taxes on Lotteries and \n1,362,000 33% \nPoor performance of some businesses and Gaming 4,100,000 the economy \n6 Liquor licenses \n119,000 \n35% Poor performance of some businesses and 340,000 the economy \n7 Miscellaneous and \n251% \nunidentified taxes-other 48,034,000 120,659,666 \n607,863,820 141% 432,192,000 \nNon tax revenues \n8 Rent & Rates - Non-P \n35,514,134 \\| 170% 20,940,000 \n9 Vehicle Parking Fees \n250,000 5% \nIncreased sensitization of tax payers by technical and political leaders", "metadata": {"headings": [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}, [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}]], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Increased sensitization of tax payers by technical and political leaders \nPoor performance of some businesses and 4,650,000 I the economy \n10 Other fees e.g. stre \n25,180,200 10% \nPoor performance of some businesses and 256,324,000 the economy \n11 Other migration perm \n1,717,000 \n1717% Increased sensitization of tax payers by 100,000 \ntechnical and political leaders 12 Refuse collection ch \n4,702,500 26% \nPoor performance of some businesses and \\| 18,273,000 the economy \n13 Property related Dut \n40,333,844 66% \nPoor performance of some businesses and 61,096,000 the economy \n14 Advertisements/Bill \n61% \nPoor performance of some businesses and 3,058,000 1,870,000 the economy \n15 Animal and Crop Husb \n44,305,000 \n16 Registration fees fo \n2,005,000 \n17 Inspection Fees \n55,153,000 \nlis Market /Gate Charges \n52,450,619 118% \nIncreased sensitization of tax payers by technical and political leaders \n3,959,500 \n197% Increased sensitization of tax payers by technical and political leaders 60,875,500 110% \nIncreased sensitization of tax payers by technical and political leaders 59,865,038 97% \nPoor performance of some businesses and 61,469,000 the economy \n19 Sale of non-produced \n1,515,000 \\| 3030% \nIncreased sensitization of tax payers by le \n\\_ 50,000 = \\| \\_\\_\\_\\_\\| technical and political leaders \n20 Sale of \n0% \n- \nAppendix 1 (b): Out-puts without appropriate indicators and targets \nOut- \nAudit \nBudge \\| put comm Audit ease o \\|Programme Output ace budge Activities \nenton comment P Code a t UGX. \nindicat on targets \nBn", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}, [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}]], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ors", "metadata": {"headings": [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of Staff Not Not Quarters at Mbale HC III \nstated indicated Construction of staff quarters Not Not \nat Kataraza HC III \nstated indicated Procurement of equipment Not Not \nat Kasamba HC III \nstated indicated Balance on construction of \nKyankaramata and Myeri HC Not Not Hospital \nHuman \nIII staff quarters in FY stated indicated Management \n1 Capital 320021 1.96 2021/2022 \ndevelopment a Support \nServices \nCapital projects monitoring Not Not and supervision stated indicated Travel inland for UGIFT Not Not activities stated indicated Capital projects os None environmental screening and \nd \neel safeguards \nConstruction of Kasamba HC Not \nNot \nIII stated indicated Program complementary \n01-Agro- Coffee \nservices like monitoring and Not Not Industrializa Productivity 3.4 \"\" supervision, awareness of stated indicated tion 10025 \\| Management olitical leaders. \n09- Not Not Integrated stated indicated \nfen a MECHARIES] 5 Imprest \nd \nTransport 26000 \nA 2 Net Ne \nCommunity ; 0.56 \nAnd Access Road Administrative costs stated indicated", "metadata": {"headings": [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}, [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}]], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "re", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Maintenance Services \nAppendix 1 (c) : Implementation of planned outputs Appendix 1 (c) (i) Fully implemented out-puts \nSub- PIAP-out Total Total No Number of Out-put activities fully program \nexpendit in the implemente ure out-put d activities \nAppendix 1 (c) (ii) Partially Implemented out-puts \n: \nN Program Sub- PIAP-Outs Budget Out- Total Tot Numbe No of No of \no program put Out-put al r of partially activities expendit No fully impleme that \nure UGX. acti implem nted were not \u2018000\u201d vitie ented activities impleme sin activiti nted the es \nout \nput \n1 Human 01- 1205010202- 320003-Assets 1,655,710 3 0 1 2 \\| Capital Education,S Basic and Facilities \nManageme ports and Requirements Management \nnt skills and Minimum \nstandards met \nby schools and \ntraining \ninstitutions", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}, [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}]], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[ \nPopulation 1203010510- \\| 320021- 1,961,504 15 13 2 0 Health, Hospitals and Hospital \nSafety and HCs Management \nManageme rehabilitated/e and Support \nnt xpanded Services \n2 06-Natural 03-Water 06010108- 06-Planning 508148 9 6 3 0 Resources, Resources Improved and Budgeting \nEnvironme Manageme water use services \nnt, Climate nt \nefficiency for \nChange, \nincreased \nLand And \nproductivity in \nWater \nwater \nconsumptive \nprogrammes \n(agro- \nindustrializatio \nN, \nmanufacturing \nmineral \n, \ndevelopment). \n3 \\| 01-Agro- 02- 01041103- 010025-Coffee 3,404,312 2 1 1 0 Industrializ Agricultural Coffee Productivity \nation Production productivity Management \nand \nenhanced \nProductivity \u2014F 12\u00b0 \n4 09- 04- 09040106- 260002- 565007 a 2 0 Integrated Transport Community District \n, \nTransport Asset access & Urban and \nInfrastruct Manageme feeder roads Community \nure And nt \nconstructed & Access Road \nServices maintained to Maintenance \nfacilitate \nmarket access", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], "page": 67, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "=a", "metadata": {"headings": [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], "page": 68, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Community Based \nServices \n0.23 \n0.02 Planning \n32.52 \nAppendix 2 (Education Development Grant) \nAppendix Projects/programs 2 (a): \nfunded \nNo. Project/program name Project component Budget Releases Were Was the project ESIA done activities \nincorporated \nLG work \nConstruction of two Education Development 131,753,247 131,753,247 classroom block without Grant \noffice at Rugorra \nCommunity SS \n2 Construction of two \nEducation Development 83,640,502 83,640,502 classroom block without Grant \noffice at Nyamango \nPrimary School \nConstruction of two \nEducation Development 83,640,502 83,640,502 classroom block without Grant \noffice at Nyamyezi Primary \nSchool \nConstruction of two \nEducation Development 83,640,502 83,640,502 \nclassroom block without Grant \noffice at Nyabusozi Primary \nSchool \n5 Construction of two Education Development 83,640,502 83,640,502 yes yes \\| classroom block without Grant \noffice at Bukongwa Primary \nSchool \n6 \nof a 5-stance Education Development 32,352,250 32,352,250 yes \nyes VIP latrine at Nyantungo \nGrant \nPrimary School \n\u2018+ 12+<4-Supply of 120 three seater Edueation Development 24,000,000 24,000,000 - \\|. -yes--- \u201c yes desks to selected Schools \nGrant \nin Kyenjojo District \n(Nyamango, Nyabusozi, \nBukongwa and Nyamyezi \nPrimary Schools) \nMonitoring of Construction Education Development 23,000,000 23,000,000 yes yes projects under SFG \nGrant \n14 Retention for the F/y 2021/2022 \n16,000,000 16,000,000 yes yes 700,798,224 700,798,224 \\| \nAppendix 4- District Rural Water and Sanitation Grant (DRWSSCG Appendix 4 (a) - Procurements under Water grant \nPROCUREM SUBJECT OF PROCUREMENT METHOD PROVIDER \nADVERT \nvs/2022- siting and drilling supervision and Bidding 23/0008 \ninstallation of eight boreholes in \nselected Sub Counties in Kyenjojo \nDistrict \n2 Kyen/530/w Drilling and installation of eight (08) Open \n\u201c\\| Geobot Group Ltd \u201c1 Sept TE Nov 2022 \nMSR Technologies U 1\\* Sept 16\" Nov 194,902, orks/2022- hand pump boreholes in selected Bidding Ltd \n2022 2022 000 \n23/0001 \nSub counties in Kyenjojo District \nKyen/530/w Rehabilitation of 13 boreholes in Selective Bamuhumbu Water 1% Sept 16\" Nov 15,810,8 orks/2022- selected Sub Counties, Kyenjojo Bidding and Construction 2022 2022 17 23/00024 District \nEngineering Co. Ltd \nKyen/530/w Construction of Kyabaranga water Open Baken Investments 15 Sept 16\" Nov 237,373, orks/2022- supply system Phase I in Bugaaki Bidding Ltd \n2022 2022 567 \n23/0012 \nSub County, Kyenjojo District \nKyen/530/SR Consultancy Services for Design of Open \nAquatech Enterprises 1% Sept 16\" Nov 49,950,0 VS/2022- water supply system, feasibility Bidding Ltd 2022 2022 00 23/0008 \nstudy and tender document for \nMahasa- Kawaruju in Kihuura sub \ncounty \nAppendix 4 (b), Project completion \nS\\| Water Planned Activity \nPlanned Actual Varia Expenditure Audit \nKarongo Borehole . \nFully \nwe \nee Implemented", "metadata": {"headings": [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}, [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}]], "page": 68, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ea", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 70, "level": 1}}, {"headings_1": {"content": "=a", "page": 68, "level": 4}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyansagi Borehole \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 70, "level": 1}}, {"headings_1": {"content": "=a", "page": 68, "level": 4}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 70, "level": 3}}, {"headings_1": {"content": "ea", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mitoma Borehole Fully Implemented Marumbu P/S Borehole \nImplemented Kibugo Borehole \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 70, "level": 3}}, {"headings_1": {"content": "ea", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ead", "metadata": {"headings": [{"headings_0": {"content": "ead", "page": 70, "level": 1}}, {"headings_1": {"content": "Le", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rubona P/S Borehole \nImplemented \\| \nKiswara P/S Borehole \nImplemented Water supply Construction of Kyabaranga \n224,752,698 Fully System water supply system Phase I in \nImplemented Bugaaki Sub County, Kyenjojo \nDistrict \n7 Drilling of Deep Kibishamwika Village \nboreholes", "metadata": {"headings": [{"headings_0": {"content": "ead", "page": 70, "level": 1}}, {"headings_1": {"content": "Le", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KR ae", "metadata": {"headings": [{"headings_0": {"content": "KR ae", "page": 70, "level": 3}}, {"headings_1": {"content": "ead", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 70, "level": 1}}, {"headings_1": {"content": "KR ae", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 70, "level": 1}}, {"headings_1": {"content": "KR ae", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 70, "level": 1}}, {"headings_1": {"content": "ee", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 70, "level": 1}}, {"headings_1": {"content": "ee", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 70, "level": 3}}, {"headings_1": {"content": "an", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "il", "metadata": {"headings": [{"headings_0": {"content": "il", "page": 70, "level": 1}}, {"headings_1": {"content": "es", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ea", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rukomero Village \nTOTAL \nAppendix 4(c): Testing of water sources \nWater Source/ Project \\| Rukinga Borehole \nBukora Primary School Borehole \n3 \nImplemented \nImplemented Implemented Implemented \nImplemented Not implemented \nimplemented \nimplemented 375,839,742 \nCategory Test Status Test result \nNew \nray 7 Kyasigireki Spring + + + Existing \nUnsuccessful \nNyambeho Borehole Successful \n27 Kaberi Shallow Well \nUnsuccessful \n41 Kasoga Borehole \nSuccessful \nMukaswa Spring Unsuccessful 47 Kihinda Trading Centre Borehole \nDd eo Keya Shallow Well \nBS \u00a9 \u201cKyenjojo TC HQ Borehole \nSuccessful Existing Tested Successful \nCentre Borehole Successful \na 1 -Mukonomura Borehole Existing Successful. \\|. - -.. \n\u00ab.", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}, [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Matiri Borehole Successful Rutaka Spring Successful Kayenda Tap Stand Successful Baguma Borehole Successful Keeya Butaaha Shallow Well \nSuccessful \na N Kidudu Trading Centre Borehole \nSuccessful Karongo Borehole Successful Kikoda Trading Centre Borehole \nSuccessful 70 Mahezi Borehole \nSuccessful \nN rary Kiswara Borehole Successful NIN N Kitongole Borehole Successful wi Kyakikokwa Shallow Well \nUnsuccessful N A Kyakikokwa Borehole SUccessful NIN wu Rwaitengya Trading Centre Borehole \nSuccessful \na] \u2018Kizinisa Shallow Well \nUnsuccessful NEN) Cin! Kigunda Trading Centre Borehole \nSuccessful Kakarenzi Muyenge Shallow Well \nSuccessful \nNX 9 Mukahanga Shallow Well \nUnsuccessful Miyora Spring Successful Mukatoke Shallow Well \nUnsuccessful Kacungiro Borehole Successful Marumbu Primary School Borehole \nSuccessful Kikumbo Borehole Successful Kisinga Trading Centre Borehole \nSuccessful Kihinda Trading Centre Borehole \nSuccessful \no N Mukaswa Trading Centre Borehole \nSuccessful \n& 8 Nyabuharwa S/C HQ Borehole \nUnsuccessful Kaphilip Shallow Well \nUnsuccessful Kyabikanga Borehole Successful Kabirizi Central Borehole \nSuccessful Mirongo Trading Centre Borehole \nSuccessful Nyakahama Trading Centre Borehole \nSuccessful \n107 Kagoma Primary School Borehole Existing -\\}-Tested- Successful - 108 Buhuura Borehole \nTested Successful \n109 Omukabenge Spring \nTested Successful \nEnjeru Borehole Existing Tested \nKasenene Shallow Well \nNyankwanai Spring [416 Kaitabigere Spring \nHarwoma Shallow well \nMubembe Full Gospel Borehole 121 Mukayembe Borehole \nKiguza Borehole Successful \nAppendix 5: Implementation of the Parish Development Model Appendix 5 (a); Late disbursement of funds \nDate of \nNo. of PDM release SACCOs paid on the date \n20/06/2023 \\| \n2 \n11 22/06/2023 \n\\| \n10 29/06/2023 \nTOTAL \n23 \nAmount paid on the date Remarks \n50,000,000 PRF received in Quarter 4 275,000,000 PRF received in Quarter 4 250,000,000 PRF received in Quarter 4 \\|", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}, [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}]], "page": 72, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "575,000,000", "metadata": {"headings": [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], "page": 73, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix-5 (b) Functionality of the PDC\u2019s \nSs Name of Does the Were Did the Did the Were How much Remarks N \\|the PDM membership quarter PDC PDC quarter funding was \nSACCO of the Parish Iy prepare prepare Iy received for Development meetin parish parish perfor the PDC committee gs prioriti 5 year mance activities? \n(PDC) held? es and plan as reports \ninclude those action stipulat prepare \nstipulated in plans ed d? \nthe for the Annex \nuidelines? FY 2 \n(Includes LC 2022/2 structu \nII \n023 as re of Chairperson, per the Parish Chief, Annex parish Parish 1 plan of Chairperson format the of the of Govern women parish ance Council, prioriti and Parish es of Admini Chairperson the stration of the youth \nGovern pillar Council, ance operati Parish and onal Chairperson Admini manual of persons stration \\|, Feb. with pillar 2022? Disability \noperati Council, \nonal Chairperson \nmanual of the ruling \nFeb. , \nParty at the 2022? Parish, and \nChairperson \nof \nolder persons executive committee the parish or ward elected under sec. 25(4) of the National Council for older", "metadata": {"headings": [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}, [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}]], "page": 74, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Persons Act,", "metadata": {"headings": [{"headings_0": {"content": "| Persons Act,", "page": 74, "level": 5}}, {"headings_1": {"content": "575,000,000", "page": 73, "level": 2}}], "page": 74, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2013) \n1 Kyakaboyo Yes Yes No No Yes 1,000,000 The PDC did not Parish \nprepare the Parish priorities and action plans for the FY", "metadata": {"headings": [{"headings_0": {"content": "| Persons Act,", "page": 74, "level": 5}}, {"headings_1": {"content": "575,000,000", "page": 73, "level": 2}}, [{"headings_0": {"content": "| Persons Act,", "page": 74, "level": 5}}, {"headings_1": {"content": "575,000,000", "page": 73, "level": 2}}]], "page": 74, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201c7G", "metadata": {"headings": [{"headings_0": {"content": "\u201c7G", "page": 75, "level": 1}}, {"headings_1": {"content": "| Persons Act,", "page": 74, "level": 5}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "-S \nsed. -S \u201cS \nPP ysued ysued -S -S \n\u201cSG \u201cGS", "metadata": {"headings": [{"headings_0": {"content": "\u201c7G", "page": 75, "level": 1}}, {"headings_1": {"content": "| Persons Act,", "page": 74, "level": 5}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ayy- 3dd ay) pue PIP PIP PP PIP PIP ysued ysued Ysued", "metadata": {"headings": [{"headings_0": {"content": "ayy- 3dd ay) pue PIP PIP PP PIP PIP ysued ysued Ysued", "page": 75, "level": 2}}, {"headings_1": {"content": "\u201c7G", "page": 75, "level": 1}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "s1edaud sanond 'EZOT/ZZOZ Dad IJGQd 'EZOZ/ZZOZ Dad ayy Odd ay) pue", "metadata": {"headings": [{"headings_0": {"content": "s1edaud sanond 'EZOT/ZZOZ Dad IJGQd 'EZOZ/ZZOZ Dad ayy Odd ay) pue", "page": 75, "level": 5}}, {"headings_1": {"content": "ayy- 3dd ay) pue PIP PIP PP PIP PIP ysued ysued Ysued", "page": 75, "level": 2}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pue PP PP PIP PIP Ysued ysued \nPIP PIP PIP PIP", "metadata": {"headings": [{"headings_0": {"content": "s1edaud sanond 'EZOT/ZZOZ Dad IJGQd 'EZOZ/ZZOZ Dad ayy Odd ay) pue", "page": 75, "level": 5}}, {"headings_1": {"content": "ayy- 3dd ay) pue PIP PIP PP PIP PIP ysued ysued Ysued", "page": 75, "level": 2}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "aedaid sanoud auedaid \"\u20ac202/2z0z Odd Odd '\u20ac202/@202 IQd a) Odd \"EZOL/LZOZ Dad ay) 9dd ayy", "metadata": {"headings": [{"headings_0": {"content": "aedaid sanoud auedaid \"\u20ac202/2z0z Odd Odd '\u20ac202/@202 IQd a) Odd \"EZOL/LZOZ Dad ay) 9dd ayy", "page": 75, "level": 5}}, {"headings_1": {"content": "s1edaud sanond 'EZOT/ZZOZ Dad IJGQd 'EZOZ/ZZOZ Dad ayy Odd ay) pue", "page": 75, "level": 5}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "auedaud saniuoud Suedaud auedaid \"\u20ac202/27207 Odd Odd 'ELOT/EZOZ Dad ayy", "metadata": {"headings": [{"headings_0": {"content": "auedaud saniuoud Suedaud auedaid \"\u20ac202/27207 Odd Odd 'ELOT/EZOZ Dad ayy", "page": 75, "level": 3}}, {"headings_1": {"content": "aedaid sanoud auedaid \"\u20ac202/2z0z Odd Odd '\u20ac202/@202 IQd a) Odd \"EZOL/LZOZ Dad ay) 9dd ayy", "page": 75, "level": 5}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "auedaid auedaid", "metadata": {"headings": [{"headings_0": {"content": "auedaid auedaid", "page": 75, "level": 1}}, {"headings_1": {"content": "auedaud saniuoud Suedaud auedaid \"\u20ac202/27207 Odd Odd 'ELOT/EZOZ Dad ayy", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "000\u2018000'T 000\u2019000\u00b0T 000\u2018000\u2018T 000\u00b0\u2019000\u2019T 000\u00b0000\u2019T 000'000'r 000\u2018000\u2018T", "metadata": {"headings": [{"headings_0": {"content": "auedaid auedaid", "page": 75, "level": 1}}, {"headings_1": {"content": "auedaud saniuoud Suedaud auedaid \"\u20ac202/27207 Odd Odd 'ELOT/EZOZ Dad ayy", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Say", "metadata": {"headings": [{"headings_0": {"content": "Say", "page": 75, "level": 3}}, {"headings_1": {"content": "auedaid auedaid", "page": 75, "level": 1}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oN ON", "metadata": {"headings": [{"headings_0": {"content": "oN ON", "page": 75, "level": 3}}, {"headings_1": {"content": "Say", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| ON", "metadata": {"headings": [{"headings_0": {"content": "| ON", "page": 75, "level": 1}}, {"headings_1": {"content": "oN ON", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ON ON", "metadata": {"headings": [{"headings_0": {"content": "ON ON", "page": 75, "level": 3}}, {"headings_1": {"content": "| ON", "page": 75, "level": 1}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "ON ON", "page": 75, "level": 3}}, {"headings_1": {"content": "| ON", "page": 75, "level": 1}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CL", "metadata": {"headings": [{"headings_0": {"content": "CL", "page": 75, "level": 2}}, {"headings_1": {"content": "ON ON", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 75, "level": 2}}, {"headings_1": {"content": "CL", "page": 75, "level": 2}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SOA SA", "metadata": {"headings": [{"headings_0": {"content": "SOA SA", "page": 75, "level": 3}}, {"headings_1": {"content": "ON", "page": 75, "level": 2}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sa SOA SoA", "metadata": {"headings": [{"headings_0": {"content": "SOA SA", "page": 75, "level": 3}}, {"headings_1": {"content": "ON", "page": 75, "level": 2}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SOA SOA sea", "metadata": {"headings": [{"headings_0": {"content": "SOA SOA sea", "page": 75, "level": 3}}, {"headings_1": {"content": "SOA SA", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "So, SOA SOA", "metadata": {"headings": [{"headings_0": {"content": "So, SOA SOA", "page": 75, "level": 3}}, {"headings_1": {"content": "SOA SOA sea", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4ooynwemy", "metadata": {"headings": [{"headings_0": {"content": "4ooynwemy", "page": 75, "level": 1}}, {"headings_1": {"content": "So, SOA SOA", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sa", "metadata": {"headings": [{"headings_0": {"content": "sa", "page": 75, "level": 3}}, {"headings_1": {"content": "4ooynwemy", "page": 75, "level": 1}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "metadata": {"headings": [{"headings_0": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}, {"headings_1": {"content": "sa", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e ISIYEAN Ysieq", "metadata": {"headings": [{"headings_0": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}, {"headings_1": {"content": "sa", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "YSieq", "metadata": {"headings": [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Vote Parish Name Was there Date (s) of Wasa Remarks Name evidence of the training \ntraining of training(s) report \nhouseholds \nprepared? \nand enterprise \ngroup \nleaders? \nKyenjojo Kyakaboyo Yes DLG Parish \n24/01/2023 Yes \nTraining of households and enterprise group leaders was conducted. \nKyenjojo Kijuma Parish No = No Training of households and DLG \nenterprise group leaders was not conducted. \nKyenjojo Kirongo Parish No \u201d No Training of households and DLG \nenterprise group leaders was not conducted. \nKyenjojo Kasiina Parish No - No Training of households and DLG \nenterprise group leaders was \nKyenjojo Rwamukoora Yes DLG Parish \nKyenjojo Kaihura Parish No DLG \nKyenjojo Bwenzi Parish Yes DLG \nnot conducted. \n27/01/2023 Yes \nTraining of households and enterprise group leaders was conducted. \n5 No Training of households and = \nenterprise group leaders was not conducted. \n26/10/2022 Yes \nTraining of households and enterprise group leaders was conducted. \nKyenjojo Kinogero No = No Training of households and DLG Pariah \nenterprise group leaders was \nKyenjojo Nyakisi Parish Yes DLG \nKyenjojo Kabatooro Yes DLG Parish \nnot conducted. \n27/08/2022 Yes \nTraining of households and enterprise group leaders was conducted. \n25/09/2022 Yes \nTraining of households and enterprise group leaders was conducted. \nAppendix 5(d); Registration and licensing of SACCOs \nVote \nParish Name Name of SACCO Is the \nIs the SACCO Remarks Name SACCO registered registered under \nunder the Microfinance \n[ Kyenjojo Kasiina Parish Kasiina Kyenjojo ~~ \\|\u00b0Yes DLG T/C PDM SACCO \nNo SACCO registered under the Cooperative Societies Act \nKyenjojo Rwamukoora Rwamukoora- Yes No \\| sacco registered under DLG Parish Katooke S/C PDM \nthe Cooperative Societies SACCO \nKyenjojo Kaihura Parish Kaihura-Butiiti S/C Yes \nDLG PDM SACCO \nAct No \nSACCO registered under the Cooperative Societies Act \n\\| \nKyenjojo Bwenzi Parish Bwenzi-Butiiti S/C Yes No \nSACCO registered under DLG PDM SACCO \nthe Cooperative Societies Act \nKyenjojo Kinogero Kinogero-Katooke Yes No SACCO registered under DLG Pariah S/C PDM SACCO \nKyenjojo Nyakisi Parish Nyakisi-Nyakisi S/C Yes DLG PDM SACCO \nthe Cooperative Societies Act \n1 No \nSACCO registered under the Cooperative Societies Act \nKyenjojo Kabatooro Kabatooro-Nyakisi Yes No SACCO registered under DLG Parish S/C PDM SACCO \nthe Cooperative Societies Act", "metadata": {"headings": [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}, [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}]], "page": 76, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, {"headings_1": {"content": "YSieq", "page": 75, "level": 3}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Parish Name Name of Date of Did board Remarks Name SACCO board members member fill \nappointme expression \nnt of interest \nforms", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, {"headings_1": {"content": "YSieq", "page": 75, "level": 3}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__h.", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyenjojo Kyakaboyo Kyakaboyo-Katooke 16/11/2022 No Board Members did DLG Parish Sub County PDM \nnot fill expression of \\| SACCO interest forms\n2. Kyenjojo Kijuma Ward Kijuma Kyenjojo T/C 24/10/2022 No \nBoard Members did DLG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "not fill expression of \\_ interest forms", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyenjojo Kirongo Parish Kirongo Ward 24/10/2022 No", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Board Members did DLG Kyenjojo T/C PDM \nnot fill expression of SACCO interest forms", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Kyenjojo Kasiina Parish Kasiina Kyenjojo 24/10/2022 No", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Board Members did DLG T/C PDM SACCO \nnot fill expression of interest forms a", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Kyenjojo Rwamukoora Rwamukoora- 16/11/2022 No Board Members did DLG Parish Katooke S/C PDM", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "not fill expression of \nAppendix 5 (f): Non/ functionali of SACCO committees and sub committees \nVote Name of Supervisory Executive Committee Loan Sub committee Production sub Marketing sub Business \nFinance and Remarks Name SACCO committee \nCommittee Committee Development investment sub 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 \nConstit committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu commi \nuted? ee ted? ee ted? ee ted? ee ted? ee ted? ee ted? ttee \n(yes/N operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operat", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. nal? nal? nal? nal? nal? nal? ional? (operati (operati (operati (operati (operati (operati (opera onal or onal or onal or onal or onal or onal or tional \nNot Not Not Not Not Not or Not operatio operatio operatio operatio operatio operatio operat nal nal nal) nal) nal nal) ional) Kyenjoj Kyakaboy Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG o-Katooke \ncommittees Sub are not County \nfunctional PDM \nSACCO \n\u2018 Kyenjoj Kijuma Yes Yes Yes Yes Yes Yes No No No No No No No No Four + oDLG Kyenjojo committees T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 78, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "are not: SACCO \nfunctional Kyenjoj Kirongo Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Ward \ncommittees Kyenjojo are not T/C PDM functional SACCO \nKyenjoj Kasiina Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Kyenjojo \ncommittees T/C PDM \nare not SACCO \nfunctional Kyenjoj Rwamuko Yes Yes Yes Yes Yes Yes No No No No No No No No Four oDLG ora- committees Katooke are not S/C PDM functional SACCO \nKyenjoj Kaihura- Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Butiiti S/C \ncommittees PDM are not? SACCO \nfunctional \nKyenjoj Bwenzi- Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Butiiti S/C \ncommittees PDM are not SACCO \nfunctional \n75 \nKyenjoj Kinogero- Yes Yes Yes Yes Yes Yes No No No No No No No o DLG Katooke \nNo Four S/C PDM committ\u00e9es SACCO are not Kyenjoj Nyakisi- Yes Yes Yes Yes \noDLG Nyakisi \nfunctional Yes Yes No No No No No No No No Four S/C PDM committees SACCO are not Kyenjoj Kabatooro Yes Yes Yes 'Yes Yes Yes No \nfunctional No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 78, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Four", "metadata": {"headings": [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o \nDLG -Nyakisi \nS/C PDM committees SACCO are not functional \n; Selection and implementation of prioritized /flaqshi \nSN. Vote Parish Name Name of List of Are the How many Number of How many How many How many \nDoes Name \nSACCO flagship flagship enterprises PDM of the of the enterprise SACCO projects projects are enterprise enterprise farming sare maintain per consistent implementin s sare enterprise registered updated SACCO with the g flagship \nfarming sarefrom as CBOs enterpris priority projects enterprise the e and commoditie s priority House s selected \ncommodit \\| hold \\_by the LG? \nlist registers", "metadata": {"headings": [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}, [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}]], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyenjoj Kyakaboyo Kyakaboyo- Coffee, Yes 1 3 2 1 3 Yes oDLG Parish Katooke Sub Banana \nCounty PDM and \nSACCO \nAgricultura \n\\| Produce \n2; Kyenjoj Kijuma Ward Kijuma Poulty, Yes 0 3 1 0 3 Yes o DLG Kyenjojo T/C Banana \nPDM SACCO and \nAgricultura \n\\| Produce \n\\|\n2. Kyenjoj Kirongo Parish Kirongo Piggery, Yes 1 3 1 1 3 Yes o DLG Ward Agricultura \nKyenjojo T/C \\| Produce \nPDM SACCO and Coffee\n3. Kyenjoj Kasiina Parish Kasiina \\| Agricultura Yes 1 3 0 0 3 Yes o DLG \nKyenjojo T/C \\| produce, \nPDM SACCO Piggery \nand", "metadata": {"headings": [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "76 \n5; Kyenjoj Rwamukoora Rwamukoora Irish Yes 1, o DLG Parish -Katooke Potatoes, \nS/C PDM Coffee and \nSACCO \nMaize \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kyenjoj Kaihura Parish Kaihura- Piggery Yes 2 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Butiiti S/C \u201aPoultry PDM SACCO and Coffee \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Kyenjoj Bwenzi Parish Bwenzi- Maize, Yes 1 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Butiiti S/C Poultry PDM SACCO and Coffee \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kyenjoj Kinogero Pariah Kinogero- Coffee, Yes 1 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Katooke S/C Maize and PDM SACCO Goats \n9, Kyenjoj Nyakisi Parish Nyakisi- Piggery, Yes 2 o DLG \nNyakisi S/C Coffee and PDM SACCO Irish \nPotatoes \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyenjoj Kabatooro Parish Kabatooro- Coffee, Yes 1 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Nyakisi S/C Poultry PDM SACCO and Irish \nPotatoes \n77 \n73 Yes \n1 Yes 1 Yes 1 Yes 1 Yes \nL \n1 Yes", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "-- \nParish Name Name of Wa Date \\| Loan Loan Were Were \nIfthe \\| Isthe \\| SN. Vote \nAmount Amount the they loan is project Nam Name of PRF s loan \nSACCO beneficiary the was as per as per loan \nvetted fora in e \nobtain SACCO househo bene bya farmin existe ben \nefici ed records Id ficiar village 9 nce? evidence y meeti operati (Take ary \nprovided selec ng on, did picture fro \n(Intervie ted conve the 5) m \nw notes, throu ned by borrow \nthe \nBank gh the er \napp \ninformatio the enterp obtain \nrov \nn report, PDMI rise an \ned \nPD bank Ss groups agricul \nM statement ture ent etc.) insuran ce \nerpr \npolicy \nise \nunder \nthe \nUgand \na \nAgricul \nture \nInsura \nnce Schem \ne \n(UAIS) \n? \nMUGISA 29/06/2 1,000,000 1,000,000 Yes N/A Yes Kyakabo Kyakabo \nojo yo yo- VINCENT 023 \nDLG Parish Katooke \nSub \nCounty \nPDM", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}, [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}]], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 81, "level": 3}}, {"headings_1": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nMUGUME 05/07/2 1,000,000 SHADRACK \nKijuma Kijuma HARUNA Yes 18/07/2 \nWard Kyenjojo TINKASIMIIR 023 1,000,000 1,000,000 DLG T/CPDM E", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 81, "level": 3}}, {"headings_1": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nKABAGENYI Yes 13/08/2 \\| Yes No N/A Yes MARY \\| 1 023 1,000,000 1,000,000 \nYes No No Yes \n\\| Kirongo Kirongo \nBONABANA Yes 09/08/2 \nojo Parish Ward PLAXZEDA 023 1,000,000 1,000,000 \nDLG Kyenjojo \\| T/C PDM \n\\| \\| SACCO i \n\\| Yes \\|\" N/A Yes KEMIGABO Yes 20/07/2 \nMARIAM 023 1,000,000 1,000,000 \n4 Kyenj Kasiina Kasiina \\| KATUSHABE Yes 10/08/2 \n\\| MBABAZI \nYes No \\| N/A Vs \\| ojo Parish Kyenjojo VIOLET 023 1,000,000 1,000,000 \n\\| DLG T/C PDM \n\\| SACCO \\| Ir Yes No N/A Yes OLISHABA Yes 06/06/2 \n1,000,000 \nL", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}, [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}]], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| L ER", "metadata": {"headings": [{"headings_0": {"content": "| L ER", "page": 82, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "un.", "metadata": {"headings": [{"headings_0": {"content": "| L ER", "page": 82, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "tr No Yes", "metadata": {"headings": [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "8 Kyenj Kinoger Kinogero MBABAZI Yes 30/07/2 \nojo o Pariah -Katooke RESTY \n023 1,000,000 1,000,000 \nDLG S/C PDM \nSACCO \nSABIITI Yes 30/07/2 \\| 1,000,000 1,000,000 Yes No No Yes MOSES \n023 \n9 Kyenj Nyakisi Nyakisi- TUHAISE Yes al \nYes No No Yes ojo Parish Nyakisi MARGRET 023 1,000,000 1,000,000 \nDLG S/C PDM \nSACCO \nKISEMBO Yes 20/09/2 \nYes No \\| No Yes \\| STEPHEN 023 1,000,000 1,000,000 \n10 Kyenj Kabatoo Kabatoor KASEMIRO Yes 07/06/2 \nYes No N/a Yes ojo ro Parish o-Nyakisi PHIONA \n023 1,000,000 1,000,000 \nDLG S/C PDM \nSACCO \n\\| \nMUGISA \\| Yes 30/07/2 \\| \\| Yes No No Yes \\| ERICA NJERU 023 1,000,000 1,000,000 \nAppendix 5 (i); Failure to obtain an insurance polic \nSN. Vote Parish Name of Name of PRF Loan Ifthe Remark Name Name SACCO beneficiary Amount loan is \nfor a \nfarming \noperation \ndid the \n, \nborrower \nobtain an \nagricultu \nre \ninsuranc \ne policy \nunder \nthe \nUganda", "metadata": {"headings": [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}, [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}], [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}], [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}]], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agricultu", "metadata": {"headings": [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "re Insuranc e Scheme \n1 Kyenjojo Kyakaboyo Kyakaboyo- MUGUME SHADRACK DLG Parish Katooke Sub \nCounty PDM \nSACCO \nNo The farmer 1,000,000 did not obtain an agriculture insurance \nagriculture insurance \n\\| policy Kyenjojo Kaihura Kaihura-Butiiti KOMUHENDO JOLLY \nDLG Parish S/C PDM \nNo The farmer 1,000,000 did not SACCO obtain an agriculture insurance", "metadata": {"headings": [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}, [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}]], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NYAKATO JANE \nNo The farmer MWESIGE 1,000,000 did not obtain an agriculture insurance policy Kyenjojo Bwenzi Bwenzi-Butiiti KASANGAKI \nNo The farmer DLG Parish S/C PDM CHRISTOPHER 1,000,000 did not SACCO obtain an agriculture insurance \\| \npolicy Kyenjojo Kinogero Kinogero- MBABAZI RESTY \nNo The farmer DLG Pariah Katooke S/C \nPDM SACCO \nSABIITI MOSES \nKyenjojo Nyakisi Nyakisi- TUHAISE MARGRET DLG Parish Nyakisi S/C \nPDM SACCO \n1,000,000 did not obtain an agriculture insurance policy \nNo The farmer 1,000,000 did not obtain an agriculture insurance", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}, [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}]], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mm", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "policy \nThe farmer 1,000,000 did not obtain an agriculture insurance olic Kyenjojo Kabatooro Kabatooro- MUGISA ERICA 1,000,000 No The farmer DLG Parish Nyakisi S/C NJERU \ndid not PDM SACCO \nobtain an agriculture insurance policy \nimplementation \n\u201c Irreqularities in project", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}, [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- - Appendix 5 (j\\}; \nwees", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], "page": 84, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Loan Project Status ofthe Remark Vote Parish Name of Name of PRF Loan \nSACCO beneficiary Amount Amount \nfunded project Name Name \nas per as per \nSACCO household \nrecords evidence \nKyenjojo Kasiina KASIINA- KATUSHABE DLG Parish KYENJOJO VIOLET T/C PDM \nprovided \n1,000,000 1,000,000 PRODUCE Project exists \nSACCO PIGGERY Project OLISHABA 1,000,000 exists AGNES \n1,000,000 \nProject KIJUMA- HARUNA 1,000,000 1,000,000 POULTRY exists Kyenjojo Kijuma \nDLG Parish KYENJOJO TINKASIMIIRE \nT/C PDM \nSACCO \nProject KABAGENYI 1,000,000 1,000,000 PRODUCE \nexists MARY \nProject KIRONGO- BONABANA 1,000,000 1,000,000 COFFEE \nKyenjojo Kirongo \nexists DLG Parish KYENJOJO PLAXZEDA \nT/C PDM \nSACCO \nPRODUCE \\| Project KEMIGABO 1,000,000 1,000,000 exists \\* \nMARIAM \nMBABAZI \nNYAKISI- TUHAISE 1,000,000 1,000,000 COFFEE \nProject Kyenjojo Nyakisi \nexists DLG Parish NYAKISI S/C MARGRET \nPDM SACCO \nProject KISEMBO 1,000,000 1,000,000 IRISH \nexists POTATOE \nSTEPHEN \nBWENZI- KAMULI 1,000,000 1,000,000 POULTRY exists \nProject \nKyenjojo Bwenzi \nDLG Parish BUTIITI S/C ASSUMPTA PDM SACCO \nProject KASANGAKI 1,000,000 exists CHRISTOPHER \n1,000,000 \nProject POULTRY \nKyenjojo Kaihura KAIHURA- KOMUHENDO 1,000,000 NOT YET \ndoes not", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}, [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}]], "page": 84, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- MUGISA 1,000,000 1,090,000- - \\|. MAIZE es Project- JAMES 6 exists \\| \n9 Kyenjojo Kabatooro KABATOORO- KASEMIRO 1,000,000 1,000,000 POULTRY \nProject \nE \nDLG Parish NYAKISI S/C PHIONA", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nES exists PDM SACCO RS \n= \nMUGISA 1,000,000 1,000,000 COFFEE zZ Project ERICA NJERU exists \n10 Kyenjojo Kinogero KINOGERO- MBABAZI 1,000,000 1,000,000 MAIZE \nProject DLG Parish KATOOKE S/C RESTY \nexists PDM SACCO \nSABIITI 1,000,000 1,000,000 COFFEE Project MOSES \nexists \nAppendix 6- Promotions/recruitments without clearance from the MoPS \ns/n Name Previous Position New Position Minute 1 Muhumuza Kamara \nAssistant Town Clerk \nBirungi Expeditor \nSenior Assistant Secretary/ DSC Min 221/2023 Sub county Chief \n2 Makondere Agapto Senior Assistant Town Clerk/ Principal DSC Min 222/2023 Secretary/ Sub county \nTownship Officer \nChief \n3 Mbaine Juma \nEducation Assistant GR Parish Chief \nDSC Min 223/2023 III \n4 Nyakato Gertrude Office Attendant \\_\\| Parish Chief \nDSC Min 223/2023 5 Karatunga Emmanuel Office Attendant Parish Chief \nDSC Min 223/2023 6 Kiromba Evanice Office Attendant Parish Parish Chief \nDSC Min 223/2023 7 Birungi Mary Office Attendant Chief \nDSC Min 223/2023 8 Kiiza Violet \nOffice Attendant Parish Chief \nDSC Min 223/2023 9 Wabwire Francis Askari \nParish Chief \nDSC Min 223/2023 10 Kabahinda Namara Office Attendant Parish Chief \nDSC Min 223/2023 Flora \n11 Asaba Patrick Askari \nTown Agent \n\"\\| DSC Min 224/2023 12 Nalugwa Mayimuna Enrolled Nurse \nAssistant Nursing Officer \nDSC Min 230/2023 13 Ainebyoona Vivian Enrolled Midwife \\| Assistant Nursing Officer DSC Min 230/2023 14 \\| Akugizibwe Ndora Fred Clinical Officer \nSenior Clinical Officer \nDSC Min 231/2023 15 Aheebwa Joseph Enrolled midwife Clinical Officer \nDSC Min 231/2023 16 \\| Kaahwa Agnes Assistant Nursing Nursing Officer", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}, [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}]], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DSC Min 234/2023", "metadata": {"headings": [{"headings_0": {"content": "DSC Min 234/2023", "page": 85, "level": 4}}, {"headings_1": {"content": "Mm", "page": 83, "level": 4}}], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Officer \n17 Friday Isaac Newton Senior Assistant \n\\| Senior Civil Engineer (roads \nDSC Min 236/2023", "metadata": {"headings": [{"headings_0": {"content": "DSC Min 234/2023", "page": 85, "level": 4}}, {"headings_1": {"content": "Mm", "page": 83, "level": 4}}, [{"headings_0": {"content": "DSC Min 234/2023", "page": 85, "level": 4}}, {"headings_1": {"content": "Mm", "page": 83, "level": 4}}]], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["As a result of failure to utilize warrants will affect;", "e The health workers and scientists were not paid their enhanced", "wage which affected their morale.", "e The construction of Kasamba Health Centre is still lagging behind", "the projected timelines which affects health service delivery.", "e The construction of Kigaarale seed school is behind the projected", "timelines which affects the education service delivery."], "page": 10}]} \ No newline at end of file diff --git a/reports/chunks/Kyotera District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Kyotera District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..3ab8667ce80aad7c57944abcdef0aaa6e1b9039a --- /dev/null +++ b/reports/chunks/Kyotera District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KYOTERA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], "page": 1, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}]], "page": 1, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], "page": 2, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EEE ii List OF ACFONYIMS........cccccccsscesesessesesessesesesesscsesesessesessssusessvsesacseuassssenesssssscaaseuevssscsesacaeueeasseneasiesassaeateass iii BPINION nun tense a a ema sai a A. a eR Wa A RR na i PASTS POR COP LINTON \n1 sacs zune uinaasc ei tant wit er i a cs a mas Fer AUDIT RT TE een 1 iD \nImplementtln oe Ap\u0131raed Bi nn nn 1 20 \nManagement of the Government Salary Payrell..nu.neueneneneunen wenn 9 EHER Or WATTE ssc pla eR 18 3.0 \nChange in Accounting Treatment for Non-current Assets... 13 ET EEE 13 4.0 Implementation of Key Government Grants/Programmes ..............nnenennnne: 14 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 14 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.............. 17 43 Eilusafan Develprnent Berl... ann 20 dr ee seer ee 22 ee OP EP \n25 eae eee eres mae \u00ablevee Brei Tie Berein Deere 27 OTR INTERVEN 27 sears EEE\u2014E MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:eccccsseecsecseseeees 28 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..................... 28 CPT Pe RLS BetUS \n29 una REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .....crsncrornensccncnasaoeneccnnan \n29 sans 4.7 Implemeritation of the Parish Development MOdEl ...........c-0:rmssecsssnrncersneneeresntnensonsncanons 29 \nList of Acronyms \n\\| Meaning 7 \u2014 \u2014 5", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}]], "page": 2, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; : Government \n- \nDLG District Local \n\\_ \\| \\_ Government \ner \\_ \u2014\\_\\_. GoU of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a HCMS Human Capital Management \n\\| \nICT Information and Communication Technology \n\\| \nINTOSAI International Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system \nISSAIs \n\\| International Standards of Supreme Audit Institutions IL G Government Financial Manual, LGFAM Local and Accounting 2007", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}, [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAR Financial nn", "metadata": {"headings": [{"headings_0": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government \nand Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority LLG Lower Local Governments \nMinistries, Departments and Agencies \n\\| \n\\| Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}, [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoGLSD __| Gender,", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Ministry of Labour Social Development \nand \u2014s\u2014\\_\\| ee", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}, [{"headings_0": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 3, "level": 1}}, {"headings_1": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": a \\_ MoLG Ministry of Local Government \nNAA", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 3, "level": 1}}, {"headings_1": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}, [{"headings_0": {"content": "| | |", "page": 3, "level": 1}}, {"headings_1": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "So Bas a ree NTR\\_ Non-Tax Revenue \nPBS \n\\| Program Budgeting \nSystem \\_ \\_ ee ee \n\\| \n\\| \n=: \n5 PDMS Payroll Deduction Management System \n\\| \non \n. \n\\| PDU \nProcurement & Disposal Unit \n\\| ee ie \\_ PEMA Public Finance Management Act \n. \n\\_ \nPFMR Public Finance Management Regulations \n\\| \nPPDA \nPublic Procurement & Disposal of Public \nAssets \\_ \\_ a \\| \nUBA Uganda Banker\u2019s Association \n\\| \\_ I \\\\ . Consolidated et \ni: ae \\| UCF Uganda Fund \nUCLA Uganda Consumer and Lender's Association. \nUgIFT Uganda Program for \n\\_\\_\\_\\_\\| Intergovernmental Fiscal Transfers \nF \"own Results ee \\_\\| \n\u201d \n\\_ ee", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}, [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FINANCIAL -", "metadata": {"headings": [{"headings_0": {"content": "FINANCIAL -", "page": 4, "level": 2}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 3}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GOVERNMENT u", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON THE \nSTATEMENTS OF KYOTERA DISTRICT LOCAL FOR THE YEAR ENDED 30'\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kyotera 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 Kyotera 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": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}, [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kyotera 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. \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 Kyotera District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.51,550,900,674 out of which UGX.49,893,103,924 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}, [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT u", "page": 4, "level": 2}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Warrants % funding UGX \nUGX \nRecurrent (Wage) \\_31,494,638,430 31,494,638,429 100", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT u", "page": 4, "level": 2}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "metadata": {"headings": [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development 6,763,417,857 6,334,575,972 94 \u2014 Total \n51,550,900,674 \\| 49,893,103,924 97 \nOut of the total warrants of UGX.49,893,103,924, I reviewed the utilisation of warrants worth UGX.36,390,650,797 (73%) as summarised in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aa Actual expenditure Cumulative Actual % out of (UGX) expenditure total warrants Wage expenditure (Salaries,Pension \nand Gratui 31,722,419,893 31,722,419,893 \nPDM expenditure audited \n66,037,380 31,788,457,273 \nEducation grant - Formerly SFG \n354,198,422 32,142,655,695 \nUGIFT (Infrastructure) 1,209,201,488 33,351,857,183 \nWater Grant \n517,557,070 33,869,414,253 6 Micro scale irrigation \n554,995,343 34,424,409,596 69 Outputs/activities under budget \nperformance review (URF) 1,966,241,201 36,390,650,797 73 Total of the utilised warrants \n36,390,650,797 \naudited \nOut of the total warrants of UGX.49,893,103,924 in the financial year 2022/2023, on \nNo \\| Observation - --- - - --- a \u201c \nare in Appendix 1. \nSource Approved Actual Variance budget", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Collections", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax Revenues 415,136,000 180,143,743 234,992,257 Non-Tax Revenues 612,608,000 369,115,021 243,492,979 \n1,027,744,00 549,258,76 478,485,23 0 4 6 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nActivity Purpose Budget of the un- Amount \nimplemen ted \nactivities \nAdministration Completion Paving of 187,800,930 administrativ compound", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}]], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "> (ese ee [eee", "metadata": {"headings": [{"headings_0": {"content": "> (ese ee [eee", "page": 6, "level": 3}}, {"headings_1": {"content": "Collections", "page": 6, "level": 11}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production supervision work", "metadata": {"headings": [{"headings_0": {"content": "> (ese ee [eee", "page": 6, "level": 3}}, {"headings_1": {"content": "Collections", "page": 6, "level": 11}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i? Community Mobilisation", "metadata": {"headings": [{"headings_0": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}, {"headings_1": {"content": "> (ese ee [eee", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilisation \nresidents", "metadata": {"headings": [{"headings_0": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}, {"headings_1": {"content": "> (ese ee [eee", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \nThe Accounting Officer explained that under collection of local revenue was attributed to the following; \ne Low co funding by farmers \ne Low remittances from lower local councils \ne The effects of Covid 19 which is still affecting revenue collection. \n1.2 Performance of GOU warrants \nRecommendation Er \nsensitising farmers on the issue of co-funding. \nI advised the Accounting Officer The DLG had an approved budget of UGX.49,788,410,960 to to roll over the affected activities implement the various programmes, out of which for implementation in the UGX.49,056,282,436 was warranted resulting in a shortfall of subsequent period. UGX.732,128,524 representing 98.5% performance. \nThe performance of warrants for each of the programmes is shown in table below \n%a \nApproved Warrants(UG ge PROGRAMME o Variance a f Budget(UGX) x) per! orm \nance \nAgro-", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}, [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "vogepuswmossy", "metadata": {"headings": [{"headings_0": {"content": "vogepuswmossy", "page": 7, "level": 4}}, {"headings_1": {"content": "er", "page": 6, "level": 3}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018007 S'T6 Bm \\#96 O4 Payuawaydu\u0131 au\\} \n0 4OJ wajduwiun BAOIW Ayanonpod eet JO", "metadata": {"headings": [{"headings_0": {"content": "vogepuswmossy", "page": 7, "level": 4}}, {"headings_1": {"content": "er", "page": 6, "level": 3}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L6T\u201980T\u2018Z6b Po] sere asoding uononpoid -\u2014 alqeyodxa asiuduajua a pue Ayquno> BAOICWU yoows JO Nens\u0131umupe same uolsiaisdns arodw\u0131 yyoows 30", "metadata": {"headings": [{"headings_0": {"content": "L6T\u201980T\u2018Z6b Po] sere asoding uononpoid -\u2014 alqeyodxa asiuduajua a pue Ayquno> BAOICWU yoows JO Nens\u0131umupe same uolsiaisdns arodw\u0131 yyoows 30", "page": 7, "level": 1}}, {"headings_1": {"content": "vogepuswmossy", "page": 7, "level": 4}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jueaw pojue IaDe saunjon puys\u0131p \u2018absel Bunonuow 'sBuiuien Heusiumpe SSAC Bunoyuow uolsiadns \u2018sBulule e", "metadata": {"headings": [{"headings_0": {"content": "Jueaw pojue IaDe saunjon puys\u0131p \u2018absel Bunonuow 'sBuiuien Heusiumpe SSAC Bunoyuow uolsiadns \u2018sBulule e", "page": 7, "level": 1}}, {"headings_1": {"content": "L6T\u201980T\u2018Z6b Po] sere asoding uononpoid -\u2014 alqeyodxa asiuduajua a pue Ayquno> BAOICWU yoows JO Nens\u0131umupe same uolsiaisdns arodw\u0131 yyoows 30", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo OL pue 24\\} Woy ayl OL Buluuns Buluuns ulejuleww ul Ajqeuoseay \u201cUONIPUOD", "metadata": {"headings": [{"headings_0": {"content": "Jueaw pojue IaDe saunjon puys\u0131p \u2018absel Bunonuow 'sBuiuien Heusiumpe SSAC Bunoyuow uolsiadns \u2018sBulule e", "page": 7, "level": 1}}, {"headings_1": {"content": "L6T\u201980T\u2018Z6b Po] sere asoding uononpoid -\u2014 alqeyodxa asiuduajua a pue Ayquno> BAOICWU yoows JO Nens\u0131umupe same uolsiaisdns arodw\u0131 yyoows 30", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sem Jou", "metadata": {"headings": [{"headings_0": {"content": "sem Jou", "page": 7, "level": 4}}, {"headings_1": {"content": "Jueaw pojue IaDe saunjon puys\u0131p \u2018absel Bunonuow 'sBuiuien Heusiumpe SSAC Bunoyuow uolsiadns \u2018sBulule e", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ye au\\} aA a pue OL ayy Sal] pue peo poob \n40 oe 0 Pue 30 Peuueld", "metadata": {"headings": [{"headings_0": {"content": "sem Jou", "page": 7, "level": 4}}, {"headings_1": {"content": "Jueaw pojue IaDe saunjon puys\u0131p \u2018absel Bunonuow 'sBuiuien Heusiumpe SSAC Bunoyuow uolsiadns \u2018sBulule e", "page": 7, "level": 1}}, [{"headings_0": {"content": "sem Jou", "page": 7, "level": 4}}, {"headings_1": {"content": "Jueaw pojue IaDe saunjon puys\u0131p \u2018absel Bunonuow 'sBuiuien Heusiumpe SSAC Bunoyuow uolsiadns \u2018sBulule e", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Syuswajdun 4\u00b0 P", "metadata": {"headings": [{"headings_0": {"content": "Syuswajdun 4\u00b0 P", "page": 7, "level": 1}}, {"headings_1": {"content": "sem Jou", "page": 7, "level": 4}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 3A 7 of \\| \nb22\u2018LE9'TgE\u2019G 000\u2019000\u2019b b\u201978%'950'6b \npaquesiem Ajleiied senAnoy Auenyauag uolsiuadns Aanonpoid \"Payuswardun Aep LoNeNSIUNUpe Jo Aep Jo \njou ay \u2018sindul oy \u2018Bulyjaaeis Buiysejs abeuleip", "metadata": {"headings": [{"headings_0": {"content": "Syuswajdun 4\u00b0 P", "page": 7, "level": 1}}, {"headings_1": {"content": "sem Jou", "page": 7, "level": 4}}, [{"headings_0": {"content": "Syuswajdun 4\u00b0 P", "page": 7, "level": 1}}, {"headings_1": {"content": "sem Jou", "page": 7, "level": 4}}], [{"headings_0": {"content": "Syuswajdun 4\u00b0 P", "page": 7, "level": 1}}, {"headings_1": {"content": "sem Jou", "page": 7, "level": 4}}], [{"headings_0": {"content": "Syuswajdun 4\u00b0 P", "page": 7, "level": 1}}, {"headings_1": {"content": "sem Jou", "page": 7, "level": 4}}]], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gujuye heme a uondope uoneziunn Bumueyua sallAade 0} sone \u201cPLASIP oneUIUILUpe sonne \u201cPUNSID pue", "metadata": {"headings": [{"headings_0": {"content": "Gujuye heme a uondope uoneziunn Bumueyua sallAade 0} sone \u201cPLASIP oneUIUILUpe sonne \u201cPUNSID pue", "page": 7, "level": 5}}, {"headings_1": {"content": "Syuswajdun 4\u00b0 P", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9\u20ac jou 494119 \np 3 Aeq \niy Buy Aeq aU\\} SOM \n007 \nu", "metadata": {"headings": [{"headings_0": {"content": "Gujuye heme a uondope uoneziunn Bumueyua sallAade 0} sone \u201cPLASIP oneUIUILUpe sonne \u201cPUNSID pue", "page": 7, "level": 5}}, {"headings_1": {"content": "Syuswajdun 4\u00b0 P", "page": 7, "level": 1}}, [{"headings_0": {"content": "Gujuye heme a uondope uoneziunn Bumueyua sallAade 0} sone \u201cPLASIP oneUIUILUpe sonne \u201cPUNSID pue", "page": 7, "level": 5}}, {"headings_1": {"content": "Syuswajdun 4\u00b0 P", "page": 7, "level": 1}}], [{"headings_0": {"content": "Gujuye heme a uondope uoneziunn Bumueyua sallAade 0} sone \u201cPLASIP oneUIUILUpe sonne \u201cPUNSID pue", "page": 7, "level": 5}}, {"headings_1": {"content": "Syuswajdun 4\u00b0 P", "page": 7, "level": 1}}], [{"headings_0": {"content": "Gujuye heme a uondope uoneziunn Bumueyua sallAade 0} sone \u201cPLASIP oneUIUILUpe sonne \u201cPUNSID pue", "page": 7, "level": 5}}, {"headings_1": {"content": "Syuswajdun 4\u00b0 P", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 000'260'2z", "metadata": {"headings": [{"headings_0": {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 000'260'2z", "page": 7, "level": 1}}, {"headings_1": {"content": "Gujuye heme a uondope uoneziunn Bumueyua sallAade 0} sone \u201cPLASIP oneUIUILUpe sonne \u201cPUNSID pue", "page": 7, "level": 5}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7EUN Ya\u0131ym Junowy S89'9Sb'b6 \nuoneaissqg \"sbueyy -J2]eM ul SWwwe4\u00dfoid \nb2S'8ZT'ZEL\\*XOH san\u0131ande age\\} -", "metadata": {"headings": [{"headings_0": {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 000'260'2z", "page": 7, "level": 1}}, {"headings_1": {"content": "Gujuye heme a uondope uoneziunn Bumueyua sallAade 0} sone \u201cPLASIP oneUIUILUpe sonne \u201cPUNSID pue", "page": 7, "level": 5}}, [{"headings_0": {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 000'260'2z", "page": 7, "level": 1}}, {"headings_1": {"content": "Gujuye heme a uondope uoneziunn Bumueyua sallAade 0} sone \u201cPLASIP oneUIUILUpe sonne \u201cPUNSID pue", "page": 7, "level": 5}}], [{"headings_0": {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 000'260'2z", "page": 7, "level": 1}}, {"headings_1": {"content": "Gujuye heme a uondope uoneziunn Bumueyua sallAade 0} sone \u201cPLASIP oneUIUILUpe sonne \u201cPUNSID pue", "page": 7, "level": 5}}]], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "metadata": {"headings": [{"headings_0": {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "page": 7, "level": 1}}, {"headings_1": {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 000'260'2z", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201aQuawuoAug Juawdojanaq - \u2018arent \n409985 ~ VoReunoJsueA] UMOys", "metadata": {"headings": [{"headings_0": {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "page": 7, "level": 1}}, {"headings_1": {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 000'260'2z", "page": 7, "level": 1}}, [{"headings_0": {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "page": 7, "level": 1}}, {"headings_1": {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 000'260'2z", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- TO-uo Aunwwoy vorezgon ST-abueyD", "metadata": {"headings": [{"headings_0": {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "page": 7, "level": 1}}, {"headings_1": {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 000'260'2z", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Nezilelgsnpur", "metadata": {"headings": [{"headings_0": {"content": "Nezilelgsnpur", "page": 7, "level": 1}}, {"headings_1": {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ISSPUIW", "metadata": {"headings": [{"headings_0": {"content": "ISSPUIW", "page": 7, "level": 1}}, {"headings_1": {"content": "Nezilelgsnpur", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quawudojanag payesbaquy Yodsup\u0131 amonnseyuy \u201c", "metadata": {"headings": [{"headings_0": {"content": "ISSPUIW", "page": 7, "level": 1}}, {"headings_1": {"content": "Nezilelgsnpur", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pueq Illqnd se Puy uewny jede)", "metadata": {"headings": [{"headings_0": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "ISSPUIW", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON Je cr L e \n90 20 bI so aU jje i", "metadata": {"headings": [{"headings_0": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "ISSPUIW", "page": 7, "level": 1}}, [{"headings_0": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "ISSPUIW", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "or-", "metadata": {"headings": [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \\| Recommendation en \nIPF given by the Ministry of Finance but partial release was Public Sector \nAll planned made. Transformati activities However 497,108,197 \non -14 \nimplemented. no impact as \nthe District received more than what was required \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Pension payment to beneficiaries \ne Day to Day support activities. Gravelling, slashing and drainage works. e \ne Training of beneficiary farmers and support supervision activities. \nThe Accounting Officer explained that there was no control on the unwarranted amount. \nPerformance of External Assistance \nI advised the Accounting Officer The entity had an approved budget for external assistance of to engage the relevant UGX.734,745,714 from the various programmes out of which development partners for their UGX.375,903,829 was warranted resulting in a shortfall of commitment and roll over the UGX.358,841,885representing 51% performance. \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved Warrants Variance \nbudget \nHuman Capital 734,745,714 375,903,829 358,841,885 Development \nTotal 734,745,714 375,903,829 358,841,885 \naffected activities to the subsequent period. \n. \n[No \\| Observaiion \nwen nen Recommendation \\|] - \n\\| \n1.4 Utilization of Warrants \nI advised the Accounting Officer Out of the total warrants of UGX.49,893,103,924 availed during to pursue re voting of the funds the year, UGX.44,344,356,714 was utilized by the entity resulting by MoFPED, and the unfinished in un-utilized warrants of UGX.5,548,747,210 representing projects rolled over to the utilization of 88.9% as shown the table below; \nsubsequent FY for completion.", "metadata": {"headings": [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[menamme", "metadata": {"headings": [{"headings_0": {"content": "[menamme", "page": 9, "level": 1}}, {"headings_1": {"content": "or-", "page": 7, "level": 3}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "waren", "metadata": {"headings": [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[want Tree Tine % \nos \n\u201c \nwarrants \ne \non \nAgro- \n1,248,06 2117,566,249", "metadata": {"headings": [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}, [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}], [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "62.9%", "metadata": {"headings": [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Industrialization-01\\_ 3,365,628,708 2,459 \nManufacturing -04 2,099,500 100.0% 2.100.000 \nTourism", "metadata": {"headings": [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}, [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}], [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,000,000 \n100.0% Development -05 4,000,000 \nNatural Resources, 16,233,9 923,090,167 \n98.3% Environment - 06 \n939,324,106 \nPrivate \nSector \n72,562,861 313,345 99.6% Development \u2014 07 72,876,206 \nIntegrated \nTransport MR 99.7%", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}, [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "igeasocis Infrastructure 09 eee - \nSustainable Urban \nHuman Capital 31,910,846,06 3,370,11 \nPublic Sector 855,216, \\*673,231,310 \nFE Transformation -14 5,528,448,138 \nCommunity 199% \\| Mobilization and 152,933,195 88.70% 172328233 \nMindset 15 a! \n- \nGovernance and 7,188,49 411,53 re 0 Security - 16 2,672,600,032 \nDevelopment Plan \nol : 636,378,380 28,698,5 95.7% 6 \\_ \n665,076,903 \nTotal 49,893,103, 44,344,356,7 3,588,7 gg.00% 14 47,210 \n924 \nSource: OAG Budget analysis \nThe warrants that were not utilized were mainly meant for the \nfollowing key activities that were partially or not implemented as shown in Appendix 2; \nTeachers and health workers were not recruited. \u00b0 \nDelayed construction of the seed school \u00b0 \n\u00b0 Procurement of irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}, [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- .\\| Observation \nindicators and targets are", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nprograms. \n\\| Recommendaticn- achieved - ---- for key projects and/or \nI reviewed the approved work plan and sampled 11 outputs with a total of 23 activities. I noted the following; \ne 9 outputs with 18 activities had clear performance indicators and targets. \ne 2 outputs with 5 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 3(a) \nTable showing performance indicators and targets \nNo. of No of \nactiviti \nNo of % \nActiviti an \nactiviti es with \nQuantif in clear Expenditure icati es \nthe perfor Amount (UGX) \nmance \nindicat indicat \nors and ors and \ntargets \ng \nFully quantifie \noutputs \nOutputs \nnot fully \nquantite 583,598,992 22%", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}, [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}]], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,127,185,301", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that there was a limitation on \nthe PBS because performance indicators and targets were aligned \nto PDM III which was customised for MDA and most of them are \nnot applicable to LG so LG retried to customise to have indicators \nabs targets in the system where we fail, it cannot be reflected. \n1.6 Implementation of outputs \nI assessed the implementation of 9 outputs with eighteen (18) I advised the Accounting Officer activities worth UGX.4,543,586,309 that were fully quantified and to closely supervise and monitor noted that; \nprogress by the contractor to enhance the construction and e Five (5) outputs with twelve (12) activities with expenditure complete the school in the worth UGX.732,148,855 were fully implemented. \nsubsequent F/Y. \n\u00abFour (4) outputs with six (6) activities worth UGX.3,811,438,032 \nwere partially implemented. Refer to Appendix 3(b) for details The Accounting Officer should and table below; \nalso arrange for the sensitization of farmers on the need for and \n\u2018Observation: \u201c Recommendation: - --- ~~~: \\| Partial/Non-implementation of planned activities implies that the \nexpected services to the beneficiary communities were not \nattained. For example, the municipality did not implement or \npartially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}, [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}]], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kasaali seed school\n2. Supply of irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], "page": 11, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed construction of the school denies the needed service to students who walk long distance to access education in other schools \nThe Accounting Officer explained that this was due to delays by the contractor to start work and farmers\u2019 failure to pay co- funding. \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 \nI sampled two (2) out of ten (10) activities with a total expenditure of UGX.26,162,000. The significant findings are provided in the table below. \nActivity Total Pictorial evidence \ndetails expenditure \n(UGX) \nRoad: Kyotera 18,782,000 \nSummary of findings Audit (Time, Quality, conclusion Quantity, Cost and Functionality) \n0+2.400 installation of 6 Work done Biteremu - Culverts \nkalisizor \n0+3.500 installation of 6 \nLength: 37.7 culverts \nkms Construction of headwalls on lines \nConclusion: The sections \nwere \nmaintained, however, the road was bushy due to heavy \nRoad 7,380,000 \\| \nrains \nWork done \n1.7.2 The service delivery under focus areas - \nmo mn I sampled Six (06) out of sixty (60) activities in Four (4) focus areas with a total expenditure of UGX.2,774,916,565 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 Amount spent Key Observation Key recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}, [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 12, "level": 3}}, {"headings_1": {"content": "5,127,185,301", "page": 10, "level": 11}}], "page": 12, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1517:5615621", "metadata": {"headings": [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], "page": 12, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eTesting of water quality e I advised the Accounting Development \nwas not fully done for the \nOfficer to test all the water grant \nexisting water sources to sources as per the confirm if the water is safe \nguidelines. \nfor human consumption. \ne The water department has no water testing kits. \nImplication \nThere is a risk of consumption of unsafe water by the community. \n1,304,023,513 \neConstruction of Kasaali e I advised the Accounting Seed Secondary was slow, \nOfficer to carry out more and was at slab level at the \nmonitoring and supervision time of inspection. \nto ensure timely completion of works. \neUpgrade of Nangoma HC \nI to HC II and \nConstruction of staff house \nat Nangoma HC III has \nbeen delayed due to \ndifficulties \nwith \ncontractors. \nImplication \nThis denied the local population the use of the classroom block and new facilities in the health Centre III. \nMicroscale 599,441,946 \n\u00abOnly 17 out 45 micro \nI advised Accounting Officer irrigation \nirrigation equipment were \nto sensitise the farmenrs on supplied and installed. \nthe need for co-funding under this programme. Implication \nThis deprives the farmer the support provided to \nnon-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}, [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}]], "page": 12, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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; \nKyotera DLG had a wage budget of UGX.31,494,638,430, out of which UGX.28,702,957,982 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo \\| Observation \nRecommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.24,842,960,886 and I \nadvised the obtained supplementary funding of UGX. 6,651,677,544 resulting into Accounting Officer to a revised wage budget of UGX.31,494,638,430 which was all liaise with MoPS on warranted, \nwhen the ban on recruitment will be Out of the total warrants, UGX.28,702,957,982 was utilized by the \\| lifted to commence DLG resulting in un-utilized warrants of UGX.2,791,680,447 recruitment process. representing utilization of 91% as summarized in the table below and \ndetailed in Appendix 4 \nApprov Supple Revised Warran Payment Unspent mentar s UGX. Balance y UGX. UGX. \n24,842,9 6,651,67 28,702,95 2,791,680,4 60,886 7,544 38,430 38,429 7,982 47 \nFrom the analysis, I noted that; \n\u00a2 The supplementary funding of UGX. 2,791,680,447 was not utilized.", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that permanent Secretary Ministry \nof Public Service issued a circular dated 25th April, 2023 in regard to \nsuspension of clearance to recruit staff in Ministries, departments, \nAgencies and Local Governments, for FY 2022/23.This affected the \nrecruitment of new staff in FY 2022/23 though under absorption of \nwage budget. \\| 2.2 \nValidation of employees on the entity payroll \nThe District had 2,390 employees on the IPPS payroll of which \n2,216(93%) were fully verified, 153(.064%) partially verified, 1 I advised the (.0004%) not verified, and 20 (.0084%) did not show up. \nAccounting Officer to liaise with the Ministry of Public \na) Out of 2,216 (93%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) b) 153(.064%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) total of 01 (.0004%) employee on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence was not verified. \nd) A total of 20(.0084%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \nSix (6) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. Five (5) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \niii. However, a total of UGX.5,594,664 was paid to one employee for the four months after the exit and this is considered a financial loss to Government. \niv. \nI further noted that nine (9) individuals, were not accounted for and these were omitted from the validated payroll. \ne) Three (3) individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the two employees had disciplinary cases which were later completed and reinstated on the", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "records and may complicate the employee service history and duly updated and retirement procedures. Where the errors in dates of birth increase the brought to the length of service, it may lead to the irregular extension of employee attention of the service. Ministry of Public Service within a The Accounting Officer explained that some employees changed their specified timeline for dates of births during the National registration exercise which as a appropriate action. district had no control. As a district, management stick to the dates that an employee declared when entering service as guided by the Uganda Public Standing orders (2021) and a circular from the Ministry of Public Service. However, management will liaise with the Ministry of Public Service to reconcile and update the records. f) Findings from Other Special Audit Procedures I advised the I undertook other special audit procedures to review the accuracy of Accounting Officer to; the payroll including planning, budgeting and payments for the period \u00ae Ensure of four years (2019/2020-2022/2023). timely reconciliation of the amounts I noted that; before effecting payments. In a) 232 employee records were captured on wrong scale/notches addition, the leading to over computations and under computations. amounts over remitted should be b) Over-remittance of UGX 42,662,729and under-remittance of UGX followed up with a 63,395,927 of statutory deductions were made by the entity view of recovery. during the period. . Put in place controls to ensure that non-statutory c) Over\u2014remittance of UGX 6,584,255 and under-remittance of UGX deductions are 36,135,462 of non-statutory deductions were made by the entity always accurately during the period. computed and promptly paid as per the payroll register The Accounting Officer explained that the variances to salary suspension for those who had absconded, died or retired within a particular month after the payroll process. No detailed list was availed for reconciliation. g) Delayed deletion of employees from the payroll I advised the I noted that UGX. 21,457,332 was paid to 13 staff who had either Accounting Officer to been retired, transferred, absconded or died. These resulted into initiate a process of financial loss to government. deleting these names on the payroll. For i, Out of 584 approved positions, a total of 283 positions were filled establishment and leaving a gap of 301 vacant positions. liaise with responsible stakeholders with a view to mobilising resources to fill the ii. The entity did not have an approved and costed", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}]], "page": 15, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L__", "metadata": {"headings": [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], "page": 16, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nChange in Accounting Treatment for Non-current Assets \nAccording to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \n4.0\u00b0 - Impiementation of Key Government Grants/Programmes \nBr wenn ers \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}]], "page": 16, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nKyotera District budgeted and received UGX.517,561,612 for the financial year 2022/23 out of which UGX.517,561,612 received, the District spent all the funds. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n1 Rural Water and Construction of boreholes \nPlanned quantity Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}]], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 8", "metadata": {"headings": [{"headings_0": {"content": "8 8", "page": 17, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sanitation Sub- Rehabilitation of boreholes 27 27 Grant (traditional Construction of Ferro water 8 \n8 component) harvest tanks \n2 Piped Water Sub- Construction of piped water 1 \n1 Grant (UgIFT scheme at Kyabasimba \ncomponent landing site \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "8 8", "page": 17, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "8 8", "page": 17, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \noe All the projects had- their designs approved by the Ministry of Water and Environment. \no All expenditure of UGX.517,557,070 was fully accounted for and had no", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mischarges.", "metadata": {"headings": [{"headings_0": {"content": "mischarges.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e All Projects were fully implemented. \noe All 11 of the projects visited were fully functional with reasonable good water", "metadata": {"headings": [{"headings_0": {"content": "mischarges.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yield.", "metadata": {"headings": [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nOne contract for the construction of Kabanyaga Public latrine in Nangoma Sub county out of the five contracts was awarded after 31st October contrary to the", "metadata": {"headings": [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}, [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}], [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "yield.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "yield.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the contract was awarded late due to issues of land which had not yet been resolved by 31st October. However, the sector was working on mechanisms to ensure that land for such projects are secured early to avoid future delays in procurement of works.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised The Accounting Officer to ensure that water projects are allocated to communities after confirmation of land availability to avoid future delays. \n4.1.2.2 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; \now eee oem \n\u201c \nThe Accounting Officer explained that the district lacked adequate funds to procure test kits.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with Ministry of Water and Environment to avail adequate funds to procure water quality testing kits. \no None of the existing water sources was tested contrary to the standard requirement of 20%, while only 11 (42%) of the new sources were tested contrary \nto the required standard of 100%. Details in the table below \nCategory Number Percentage Number Percentage Percentage Percentage of of water required to tested actually untested tested water sources be tested tested sources suitable (a) (b) (a-b) for human consumption. \nI \nprojects \n2 New 100% 42% projects \nFailure to fully comply with the testing requirements derails the overall grant objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the district lacked adequate funds to procure test kits and to carry out tests up to the required standard.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with Ministry of Finance for adequate funding to procure water quality testing kits and carry out tests up to the required standard. \n4.1.2.3 Inspection of water Grant activities \nI conducted physical inspections of three (3) projects implemented at on 29 September 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nPlanned works Photographic evidence Audit Inspection Remarks \nWater Grant Installation of Ferro tank \nSEE \nFerro tank installed by - \n/ \nAt Nakatoogo 7 x using the water grant \nWater Grant Installation of Ferro tank \nWorks done as planned. At Banda \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKyotera District budgeted and received UGX.2,727,465,879 to the implement the programme. The following activities were undertaken; \nProject Name Contractor Contract Amount Paid Start End Status at amount \ndate date 30/06 /2023 Construction of Hanan 3,259,975,380 828,807,299 15/12/ 15/06/ Work is still in Kasaali seed Contractors \n2022 2024 progress. The school Uganda buildings are Limited \nstill on slab level. Upgrading of Kyamulibwa 294,645,334 284,645,334 17/05/ 17/12/ Constructions Nangoma HC II to Carpentry \n2023 2023 had been HC I workshop \ncompleted for and \nthe construction \ngeneral/matern Itd ity ward, 4- stance pit latrine, medical waste pit. The buildings are not yet in use. Works on renovation of OPD have not \nSupply of medical Kyamulibwa 10,570,880 equipment at Carpentry \nNangoma HC III workshop \nand \nconstruction \nItd \net started. 9,467,891 17/05/ 17/12/ Equipment has 2023 2023 been installed \nConstruction of Zombe \n170,000,000 167,280,964 24/10/ 24/06/ Works were Staff houses at Enterprises \n2022 2023 substantially \noe WHT was deducted from payments made to Contractors \u201cof UGIFT projects and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paid.", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Planning and Budget Performance \n4.2.2.1.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 96.5% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.111,535,606 (36.5%) while replacement of small medical equipment and medical furniture was allocated by UGX. 10,570,880 (3.5%). In addition, there was no allocation to repair of medical equipment as shown in the table below. \nMain Expenditure Items \nThreshold as Actual Approved Varia Audit per the perce budget nce remark guidelines ntage (UGX) \n(budg", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "et)", "metadata": {"headings": [{"headings_0": {"content": "et)", "page": 21, "level": 3}}, {"headings_1": {"content": "paid.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 21, "level": 3}}, {"headings_1": {"content": "et)", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 21, "level": 3}}, {"headings_1": {"content": "(A-B)", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical equipment | Minimum 20% |", "metadata": {"headings": [{"headings_0": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}, {"headings_1": {"content": "(B)", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0%", "metadata": {"headings": [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Replacement of small medical Maximum 20% 3.5% equipment and medical \nfurniture. \nA 0\\|20% \\|\u00fcner allocation 10,570,880 16.5% Under Allocation \nUpgrade and new construction Maximum 60% 96.5% 294,665,334 36.5% Over including Geotechnical Allocation Investigation on the selected \nsite \nMaintenance of buildings \nCompletion of unfinished \nRecommendation \n. \naime aan BR \nI advised the Accounting Officer to expedite the construction works and supply of equipment to have this project completed next financial year. \n4.2.2.1.2 Funding and Absorption \nOut of the approved budget of UGX.2,727,465,879, the district received all the money out of which UGX.1,290,201,488 (47.3) was spent, leaving UGX.1,437,264,391 unutilized. Details are in the table below; \nDetails Approved Warrants/ Release Expenditure Under \\|", "metadata": {"headings": [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}, [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "0%", "page": 21, "level": 2}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 2,/27,465,879 2,727,465,879 1,290,201,488 1,437,264,391 development \n2,727,465,879 2,727,465,879 1,290,201,488 1,437,264,391 \nThe under absorption resulted in partial completion of Kasaali seed school and as result, education services to the intended beneficiaries were delayed. \nThe Accounting Officer explained that the delays were caused by the contractor who took two months without starting work.", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}, [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to carry out more monitoring and supervision of the contractor to have the work expedited to completion before the contract elapses. \n4.2.2.2 Implementation of UGiFT activities \n4.2.2.2.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\"' November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have a land title for the piece of land on which one UGIFT infrastructure project worth UGX.3,259,975,380 was implemented. Details are in the table below; \nSN \\| UGIFT Project \nContract Amount UGX \n1 Construction of Kasaali seed school in Kasaali Sub-County", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,259,975,380", "metadata": {"headings": [{"headings_0": {"content": "3,259,975,380", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case land disputes \nInspection > -\\| +: remarks \nConstruction 828,807,299 15/12/2022 15/6/2024 \nWork is still in progress. The of Kasali \nbuildings are still seed school \non slab level. \nConstruction 170,000,000 24/10/2022 24/06/2023 \nWorks were substantially \nof a staff \ncompleted, the house at \noutside floor was Nangoma \nincomplete. \nHealth \nCentre III \nUpgrade of 305,216,214 17/05/2023 17/12/2023 \nConstruction had been completed Nangoma \nfor \nthe Health \ngeneral/maternity Centre II to \nward, 4-stance III \npit latrine, medical waste pit. The buildings are not yet in use. \nWorks \non renovation of OPD have not yet started. \nEducation 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 \nclassroom .block \\|..Construct . \nCompleted and. \\|.. ..... - \u00bb=-- with office and ion Ltd \nbuilding in use \nstore at \\| \nKatabakoki P/S \nCompletion of 2 Enotu 119,727,520 113,741,144 09/01/2023 09/06/2023 Works \nclassroom block Construct \nCompleted and \nwith office and ion Ltd \nbuilding in use \nstore at Kirinda \nP/S \n6\\| Completion of 2 Owen 47,955,724 45,557,938 20/12/2022 20/06/2023 Works \nclassroom block Services \nCompleted and \nwith office and Ltd \nbuilding in use \nstore at Kikungwe \nP/S \n[ \nTotal 372,515,248 353,889,485 \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas were management had commendable performance; \noe The district incorporated education development grant projects into the district plans and budgetary framework \ne The budget allocation of Education Development grant was done as per the", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}, [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 24, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All funds were fully utilized on eligible activities and accounted for. \ne All bidders passed the preliminary stage of evaluation and were awarded to the best evaluated bidder. \noe All Projects maintained contract management records as required. Monitoring and evaluation was carried out by the respective officers and oe \nrecommendations raised were also implemented. \no All the projects were fully implemented within their contract period. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation \na) \nSelection 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. \nb) \nFunding and absorption of Education Bevelopment grant \nThe District budgeted, received and spent UGX.354,198,427 representing. \n4.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled six (6) projects with a total expenditure of UGX.354,198,427 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nNo. Activity details Pictorial Evidence \n", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}]], "page": 24, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of a 2- classroom block with office and store at Kirinda P/S.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "UGX.119,727,520 Construction of a 2- classroom block with office and store at Kikungwe P/S: \nUGX. 47,955,724 \n", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}]], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction of a 2- classroom block with office and store at Kabuwoko C/U P/S.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "UGX. 47,955,724", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Construction of a 5 stance lined Pit latrine at Kabuwoko Hill P/S.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "UGX.27,977,800 \\|", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Summary of findings Audit conclusion (Time, Quality, \nQuantity, Cost and \nFunctionali \nAt the time of Works were inspection, works were completed in time fully completed and the and the building is in classroom block was good condition. already in use. \nAt the time of The quality of the inspection, works were classroom was not substantially completed satisfactory given but cracks were that cracks were beginning to develop in already developing sections of the in sections of the classroom floor. floor \nAt the time of Works were inspection, works were completed in time fully completed and the and the building is in classroom block was good condition. already in use. \nAt the time of Works were inspection, works were completed in time fully completed and the and the building is in pit latrine was already good condition. \nin use. \nI advised the Accounting Officer to address the challenges noted in kikungwe P/S. \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kyotera District the \nI designed audit procedures to assess-whether-the- utilization of the Micro Scale Irrigation Grant was done in accordance with the program guidelines. \nThe following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \noe Expenditure was made on eligible activities. \noe The outputs for complementary activities were adequately quantified in the work", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Irrigation equipment were supplied to 17 beneficiary farmers that had paid co-", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A total of UGX.77,083,450 was collected from 17 farmers at the time of audit and oe \ndeposited to the district's LG General Fund Account. \ne The district complied with the selection criteria for the lowest priced technically responsive bid. \noe The supplier offered training and technical support to the farmer during the warranty period. \noe All payments for the program related activities were accounted for. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}, [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}], [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Out of the total program receipts of UGX.1,716,470,400, UGX.599,441,946 (34.92%) was utilized by the entity resulting into unspent balance of UGX.1,117,028,454 (65.08%). Details are in the table below. \nRevised Warrants Total Variance % of budget / Release expenditure (UGX) under (UGX) (UGX) (as per absorption payment file) \n[BoC (BC) (D/B)\\*100 CT 317,253,67 84,345,636 232,908,038 73.41 \n\u201cRecommendation - fundia ar I advised the Accounting Officer to engage MAAIF on the co- \nrate, which is becoming a challenge to the implementation of the programme. \n4.4.2.2 Implementation of the Micro irrigation program \nParagraph 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; \nFarmer awareness raising will be based on a communication strategy and user- o \nfriendly communication materials to be developed and issued by MAAIF. o The supply and installation of equipment. \nI reviewed the implementation of the micro irrigation program and made the following observations; \noe Out of the 17 equipment were supplied, 11 were supplied in time and 6 were installed late as per the attached appendix 5 \nAs a result of the shortcomings, the intended beneficiaries missed the planting season. \nThe Accounting Officer explained that the delays were from the contractor however deliveries and installation were later undertaken.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}, [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that delivery and instalment of the equipment is within the contractual time frame. \n4.4.2.3 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled irrigation projects with a total expenditure of UGX.103,055,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascerlald the cause and likely impact of the Activity. rg Location \\| Equip", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}]], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pictorial", "metadata": {"headings": [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Value evidence Summary of Audit \\| details \\| of (Village, \\| ment of \nfindings (Time, conclusio \\| \\| benef Parish suppl equip \nQuality, n \n\\| \n\\| \niciary and sub- ier ment \\| \n\\| \nQuantity, Cost \\| \n\\| county and (UGX \n\\| and \n\\| \nprocu ) Functionality) \\| \nreme \n\\| \nnt \nrefer", "metadata": {"headings": [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], "page": 28, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of ba Sub Projec 5,000 \n\\| \n\\| \n\u201a Irrigatio Daniel County t Ltd. \\| \n\\| Irrigation system .\\|-Fully 2 0000 \nis fully installed implement and functional in ed and in \\| passion fruit functional. a \nequipm \nplantation. \nent \n\\| \nIrrigation system, 15/10/2023 \n\\| \n\\| \nSupply Mulind Kirumba Anjara 17,98 of wa Sub Projec 5,000 irrigatio John County t Ltd. \nn \n, equipm \\| \\| ent \\| \\| \nSupply \\| Semuj Kalisizo \nAnjara 18,10 \\| of \\| Sub Projec 0,000 ju \nirrigatio Steph County t Ltd, \nn en \nIrrigation system Fully zz \nis fully installed implement and functional in ed and Fe \nst \n; \na plantation. functional. \\| \nIrrigation system \nFully \nis fully installed implement and functional in ed and a coffee functional. \\| equipm plantation. ent \nIrrigation \nsystem, 15/10/2023 \n\\| \n\\| \n~ \nSupply Bwami Kalisizo Anjara \\| 16,77 \nIrrigation system Fully \nof ka Sub Projec 0,000 \nis fully installed implement irrigatio Steven County t Ltd. \nand functional in ed and \nn \na coffee functional. equipm \nplantation. \nent \n! Irrigation system, \\| \n\\| \n15/10/2023 \none of the: Government's strategies -for ensuring inclusive growth for-the-youth population segment in the country. \nI noted that since 2014/2015 when the program was launched, Government injected a total of UGX.930,52 ,250. During the year under review UGX.116,060, 300 had been recovered, leaving an outstanding balance of UGX. 814,461,950 as shown in Appendix 6. \nThis implies that 87% of the funds remained unrecovered thus rendering the program failure to the set objectives. \nThe Accounting Officer explained that they faced a number of challenges including displacement of the beneficiary youths who had no permanent places of aboard, other youth projects got affected by COVID 19 where many of them lost track of their projects, and that it is also highly costly to carry out enforcement exercises and most of these group members can hardly be reached through phone calls as they changed their contacts. \nRecommendation \nI advised the Accounting Officer to design strategies of ensuring recovery of funds from the youth groups to ensure continuity of the revolving fund.", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}, [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.5.2 Uganda Women Enterprise Program(UWEP) recoveries \nThe UWEP is responsive to Uganda\u2019s Vision 2040 whose mission is to realise \u201ca Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years\u201d. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/112014/15), \u201cGrowth, Employment and Social Economic Transformation for Prosperity\u201d. The National Development plan (NDPII2015/16\u20142019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the UWEP was one of the Government's strategies for ensuring inclusive growth for the women population segment in the country. \nI noted that since 2017/2018 when the program was launched, Government injected a total of UGX.613,911,204. During the year under review UGX. 180,558,800 had been recovered, leaving an outstanding balance of UGX.433,352,404 as shown in Appendix 7 \n4.6 Delayed access to the pension-payroll \n\u201c \nParagraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted \nParagraph 5.1.2 of establishment notice no. 3 of 2019 provides that in order to ensure pensioners are paid on the due date; the timelines for processing pension files were revised as follows: \nSN Required action \nResponsible Person \\| Timeline \nAuto notification on pay slip of IPPS System \n6 months to retirement \nan employee due for retirement \ndate \nFormal employee notification Responsible Officer \nWithin 6- 5 months \nletter to the employee \nto retirement date \nFilling retirement Application Retiring Staff \nWithin 5- 4 months \nforms for retirement \nto retirement date \n", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}, [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}]], "page": 29, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Creation of retirement request HR at Vote \nWithin 10 days on IPPS", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Computation of retirement Head HR at Vote \nWithin 5 days benefits \nAuditing of the pension file Auditor at Vote \nWithin 5 days \nFinal authorization of retirement R.O at Vote \nWithin 5 days benefits \nI noted that 11 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 102 days. \nDelayed access to the pension payroll leads to poor wellbeing of the affected retirees/beneficiaries as well as accumulation of pension arrears. \nThe Accounting Officer explained that some pensioners had Technical issues on IPPS and varying months of accessing the payroll.", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}, [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}]], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that PHRO/PIA carries out internal reviews and checks to confirm accuracy of computation prior to making payments. Additionally, the financial statements should be adjusted accordingly to recognise the \narrears. \nthere is a material misstatement of this otherinformation; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kyotera District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}]], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], "page": 31, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. \u00a9 Evaluate the overall presentation, structure and content cf: the-financial statements, 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 these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}]], "page": 31, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.7.2 Positive Observations \nI noted the following areas were the District had commendable performance; \no All of the 21 priorities received from 9 Sub Counties were incorporated in the entity's budget/work plan. \nAll the 66 SACCOs were fully funded a total of UGX.100million each. \noe \no The HLG Core Implementation team was fully constituted as per the guideline and quarterly performance reports were prepared. \noe The PDC was fully constituted, held quarterly meetings, prepared parish priorities and action plans and quarterly performance reports. \nThe training of trainers and local experts was carried after funds were released oe \nto PDM SACCOs. \no All the 66 parishes training of households and enterprise group leaders was carried. \nAll the 10 sampled SACCOs were registered under the Cooperative Societies Act. oe \nThe 10 sampled PDM SACCOs operated with a fully constituted Board that held eo \nregular Board meetings \no 105 enterprise groups in the 10 \nPDM SACCOs were \nthe \n4.7.4.1 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nI noted that 66 SACCOs received PRF late in the 1st, 2nd and third quarters of the FY as shown in the table below: \nSN Date of \nNo. of PDM SACCOs paid on the Amount paid on the \nRemarks release date date(UGX) \n04/10/2022 \\| 66 1,650,000,000 Delayed 31/03/2023 1,650,000,000 Delayed \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 late release of funds originated from the Ministry and was beyond the district control.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}]], "page": 33, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 34, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer that the matter would be brought to the attention of the MoFPED. \n4.7.5 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative eo \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. \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 Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 34, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. je \nI reviewed the operations of the PDC in I advised the PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted secretariat to disseminate Committees (PDC) the following; \nthe prescribed format to all e Parish priorities and action plans for districts for uniformity in the FY 2022/2023 were prepared by data collection and increase PDCs, however, were not prepared in funding for the PDCs to carry out \nactivities. the prescribed format. \ne 10 PDCs\\_ received\u2019 funding of \nUGX.500,000 each for the PDC \nactivities which was inadequate. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer explained that this was due to lack of prescribed formats and inadequate funding. \nGeneral Meetings e 10 SACCOs held their first general I advised the Accounting by PDM SACCOs \nmeeting more than 1 month after their Officer to address the issue registration. with the respective \nSub Committees for. the marketing and production subcommittees are set up in subcommittee \nthe preceding year given that production has started \n. \nfailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that during the first general meetings of the SACCOs it was not possible to have the marketing Committees in place since the farmers had no produce to market. \n4.7.6 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI made the following observations; \nSN Nature of Observations \nRecommendation \nregistration \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 sampled SACCOs were not licensed to take on I advised the Accounting SACCOs Under the the business of lending under Microfinance Officer to liaise with Microfinance \nInstitutions money lenders act as detailed in PDM secretariat for Institutions Money Appendix 8 \nfurther guidance on this Lenders Act matter.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 36, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nThe Accounting Officer explained that PDM SACCOs are registered on probation and the law states; A SACCO may carry on business of \nJanuary 2023; and the guidance letter from-the~PDM National Coordinator: ref: HRM/133/292/01 of 5\" June 2023 require that; \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity \\_\\| Observations Recommendation 7 Insurance Policy for \u00abe 20 PRF beneficiaries who carried out farming I advised the Accounting Farming Enterprises \nenterprises in 10 PDM SACCOs did not obtain Officer to liaise with the PDM agricultural insurance policies from UAIS as secretariat for guidance on shown in appendix 9. \nthis matter. \nLack of recourse in form of insurance will expose \nthe farming enterprises to the adverse effects of \nclimate change and may result into failure to \nrecover the loan funds. \nThe Accounting Officer explained that under pillar 1 the MAIIF is supposed to spearhead this activity through issuance of guidelines and has not been undertaken therefore we are yet to make follow-up with the Ministry Concerned. \n4.7.8 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 36, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe 20 beneficiaries in the 10 sampled PDM SACCOs had implemented different \nAppendices \nAppendix 1: Local Revenue performance \nReasons for Approved budget Actual Collections Variance under/over collection \nLocal Services Tax 187,392,000 144,153,743 43,238,257 \nLand fees \n40,000,000 \nBusiness Licenses \n187,744,000 \nOther tax revenues \nLow remittances 34,690,000 5,310,000 from lower councils \nLow remittances 400,000 187,344,000 from lower councils \nLow remittances 900,000 \n900,000 from lower councils \nsubtotal 415,136,000 180,143,743 234,992,257 7 P Non-Tax Revenues \nRent 10,000,000 46,538,000 -36,538,000 Poor budgeting \nSale of goods and services \n450,000,000 \nAdministrative fees and \n138,608,000 li icenses \nLow remittances 4,600,000 445,400,000 from lower councils \nLow reruittanges 24,473,050 114,134,950 from lower councils \nMiscellaneous Revenue 14,000,000 156,765,927 -142,765,927 Poor budgeting subtotal 612,608,000 369,115,021 243,492,979 PF ar 1 v \nTotal Revenue 1,027,744,000 549,258,764 478,485,236 PF \nendix 2: Utilization of warrants (Affected Activities \nActivities \nnot \nWarrants ACTUAL performed EHEIREENMISE \n(UGX) EXPENDITURE because of non- absorption \nAll planned micro scale irrigation installations were not effected due Agro-Industrialization-01 \n3,365,628,708 2,117,566,249 1,248,062,459 to farmer's failure to co- \nUn spent-- : wi \n\u201c balances for eens \n\u00ab oo \nwee \neducation due \nto delays by ministry of Education to select a contractor to construct \nHuman Capital Development-12 \nKasaali Seed Secondary \nschool and delays by the contractor in execution of \nthe works. Funds for 35,280,961,683 31,910,846,063 3,370,115,620 health were also not fully utilized by the contractor during the construction \nof Nangoma Staff house. \nUn utilized wage due to late release of the supplementary budget for wage and not having a fully constituted DSC. \nUn utilized wage due to not having a Integrated Transport Infrastructure And 199,200,000 195,677,539 3,522,461 substantive Services-9 \nDistrict \nNatural Resources, Environment, Climate Change, Land And Water-6 \nPrivate Sector Development -7 \nengineer \nUn utilized 921367106 905,133,167 16,233,939 \nFunds were \nnot utilized simply \nbecause it was 71,376,206 71,062,861 313,345 not enough to perform reasonable activities. \n(0) \"pSE '86T 7", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}, [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ang uend \"pay Ana uend \"pay And uend \u201cpain Ans uend \"pay Auin4 uend \"pay Aun uend \"pol", "metadata": {"headings": [{"headings_0": {"content": "Ang uend \"pay Ana uend \"pay And uend \u201cpain Ans uend \"pay Auin4 uend \"pay Aun uend \"pol", "page": 40, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ans uend \u201cpala Aun uend \"pay Ans uend \u201cpea And uend \u201cpain Ana uendD \u201cpala Aun uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "Ans uend \u201cpala Aun uend \"pay Ans uend \u201cpea And uend \u201cpain Ana uendD \u201cpala Aun uend \"pay", "page": 40, "level": 1}}, {"headings_1": {"content": "Ang uend \"pay Ana uend \"pay And uend \u201cpain Ans uend \"pay Auin4 uend \"pay Aun uend \"pol", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B\u0131ns \u201ead PWO su uenb easy euon say) (on/ ou an\u0131b 7 seal", "metadata": {"headings": [{"headings_0": {"content": "B\u0131ns \u201ead PWO su uenb easy euon say) (on/ ou an\u0131b 7 seal", "page": 40, "level": 2}}, {"headings_1": {"content": "Ans uend \u201cpala Aun uend \"pay Ans uend \u201cpea And uend \u201cpain Ana uendD \u201cpala Aun uend \"pay", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JI", "metadata": {"headings": [{"headings_0": {"content": "B\u0131ns \u201ead PWO su uenb easy euon say) (on/ ou an\u0131b 7 seal", "page": 40, "level": 2}}, {"headings_1": {"content": "Ans uend \u201cpala Aun uend \"pay Ans uend \u201cpea And uend \u201cpain Ana uendD \u201cpala Aun uend \"pay", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "metadata": {"headings": [{"headings_0": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}, {"headings_1": {"content": "B\u0131ns \u201ead PWO su uenb easy euon say) (on/ ou an\u0131b 7 seal", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ans uend \"pay Any uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}, {"headings_1": {"content": "B\u0131ns \u201ead PWO su uenb easy euon say) (on/ ou an\u0131b 7 seal", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "metadata": {"headings": [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aina uend \u201cpay And uend pay", "metadata": {"headings": [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- yD0\\|q -uou 5", "metadata": {"headings": [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nJO \nJo payonsjsuo> WooJsse\\|d quawdinba Jaqunn 30ue\\}s saune] Jaqwnn Jaquinn uoneduu! pajjeqsul \njo Jequapisal \u201cpaja\\|dwos JaqunN sBuipjing", "metadata": {"headings": [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}, [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}], [{"headings_0": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}, {"headings_1": {"content": "JON An uend pei Ang uend \u201cpay Alina uend \u201cpay", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ayiqiseay uolsi~uadns ye Iny Je \u2018S/d \u2018S/d pue Ajiqisee4", "metadata": {"headings": [{"headings_0": {"content": "Ayiqiseay uolsi~uadns ye Iny Je \u2018S/d \u2018S/d pue Ajiqisee4", "page": 40, "level": 3}}, {"headings_1": {"content": "JON And uend pay And uend \"pay A\u0131n uend \u201cpaisa", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "43410 - LE", "metadata": {"headings": [{"headings_0": {"content": "43410 - LE", "page": 40, "level": 2}}, {"headings_1": {"content": "Ayiqiseay uolsi~uadns ye Iny Je \u2018S/d \u2018S/d pue Ajiqisee4", "page": 40, "level": 3}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"SJOM auge] oyomngey \u201eog epuny sa\u0131ddns SHJOM \nJuswd\u0131nb3 sBulpjing pue [e]IdeD 2d IIH jede)", "metadata": {"headings": [{"headings_0": {"content": "43410 - LE", "page": 40, "level": 2}}, {"headings_1": {"content": "Ayiqiseay uolsi~uadns ye Iny Je \u2018S/d \u2018S/d pue Ajiqisee4", "page": 40, "level": 3}}, [{"headings_0": {"content": "43410 - LE", "page": 40, "level": 2}}, {"headings_1": {"content": "Ayiqiseay uolsi~uadns ye Iny Je \u2018S/d \u2018S/d pue Ajiqisee4", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jesieiddy 10) BuloyUoW jeqded oyomogey NoNegerey ambuny\u0131y andy jesieiddy 0,", "metadata": {"headings": [{"headings_0": {"content": "jesieiddy 10) BuloyUoW jeqded oyomogey NoNegerey ambuny\u0131y andy jesieiddy 0,", "page": 40, "level": 1}}, {"headings_1": {"content": "43410 - LE", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue sy.om adueys \u2019S/d WOOAISSEII 'S/d \"S/d pue", "metadata": {"headings": [{"headings_0": {"content": "pue sy.om adueys \u2019S/d WOOAISSEII 'S/d \"S/d pue", "page": 40, "level": 3}}, {"headings_1": {"content": "jesieiddy 10) BuloyUoW jeqded oyomogey NoNegerey ambuny\u0131y andy jesieiddy 0,", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sylup)", "metadata": {"headings": [{"headings_0": {"content": "Sylup)", "page": 40, "level": 4}}, {"headings_1": {"content": "pue sy.om adueys \u2019S/d WOOAISSEII 'S/d \"S/d pue", "page": 40, "level": 3}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fon}", "metadata": {"headings": [{"headings_0": {"content": "fon}", "page": 40, "level": 11}}, {"headings_1": {"content": "Sylup)", "page": 40, "level": 4}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sumien 3910 dajsued JUaWUIaA05 uonisinbay", "metadata": {"headings": [{"headings_0": {"content": "fon}", "page": 40, "level": 11}}, {"headings_1": {"content": "Sylup)", "page": 40, "level": 4}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|enuapisay-uoN", "metadata": {"headings": [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "salpnys - eyesey Sad\\|aS saipnys JJ2IS \\|lews Jo G \u2018S/d \nTC \neonpy - JOUlIOJ 945 \nuo ques6 ae uo Ss \nISO nebuu paflo.\u0131d A\\| \n000 bTO wpy aysiu! dane dns 140g \n>np3 \u2019uone yods pues SS \nT0 je uo - pue -T0", "metadata": {"headings": [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}, [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}], [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}], [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}], [{"headings_0": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}, {"headings_1": {"content": "fon}", "page": 40, "level": 11}}]], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "metadata": {"headings": [{"headings_0": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}, {"headings_1": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131nsul uonn 4005 eulp CO je uo", "metadata": {"headings": [{"headings_0": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}, {"headings_1": {"content": "|enuapisay-uoN", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-T0 -OUDV SNANI TI OLLVZ N", "metadata": {"headings": [{"headings_0": {"content": "-T0 -OUDV SNANI TI OLLVZ N", "page": 40, "level": 3}}, {"headings_1": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= -OUDV SNGNI TIVvImaL OLLVZ \npt Sr\u0131and 01935 SNVAL VWeOs NOLL 70 N a", "metadata": {"headings": [{"headings_0": {"content": "-T0 -OUDV SNANI TI OLLVZ N", "page": 40, "level": 3}}, {"headings_1": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}, [{"headings_0": {"content": "-T0 -OUDV SNANI TI OLLVZ N", "page": 40, "level": 3}}, {"headings_1": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}, {"headings_1": {"content": "-T0 -OUDV SNANI TI OLLVZ N", "page": 40, "level": 3}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2q \nJoquunN sa1aWwoJIN \nJo 0) poulequrew pue \nsBunjsaw s\u0131\u0131o \npue sIueILgNT \npue Ing-adueuaquie\\| saunyon.s \u2018sdoysyion, SJRUILWIAS ul \njanedy \u2018jeng", "metadata": {"headings": [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}, [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uend pay Ana uend pay Ang uend pay", "metadata": {"headings": [{"headings_0": {"content": "uend pay Ana uend pay Ang uend pay", "page": 41, "level": 4}}, {"headings_1": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A\u0131na uend pain", "metadata": {"headings": [{"headings_0": {"content": "A\u0131na uend pain", "page": 41, "level": 3}}, {"headings_1": {"content": "uend pay Ana uend pay Ang uend pay", "page": 41, "level": 4}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "A\u0131na uend pain", "page": 41, "level": 3}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "And uend \u201cpels", "metadata": {"headings": [{"headings_0": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "A\u0131na uend pain", "page": 41, "level": 3}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "metadata": {"headings": [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jaquinn s6uipying pajajdwios \nuolsiadns yuawulsAo\u00dfB Paas sasnoy II ge s\u0131lo Ju2\u01319 DH \npue S\\}40M pue] sjuedugn] 0] JO j0049S Jo DH \npue Juawdolanag Ijeesey YeIs II ewo\u00dfuen \nBuloyluon\\| suonnysul Uol>N.4sU0J Arepuo9as UONINNSUOI ewo\u00dfuen jo jeyded ul ySURIL ape\u0131\u00dfdn Javed \u2018jan4 10935 III \nJo Je 93 Jojem ojanap quawd Jue\u0131b \nTO qu - od BAJU] Ra", "metadata": {"headings": [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}, [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "metadata": {"headings": [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUeAL nyeus DIANaS janaq awdo \n\u20ac0 sa ju ul) \n>np3 \u2018uone pods pues SMS", "metadata": {"headings": [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}], [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "metadata": {"headings": [{"headings_0": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}, {"headings_1": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "metadata": {"headings": [{"headings_0": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, {"headings_1": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ss \n90 \n'", "metadata": {"headings": [{"headings_0": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, {"headings_1": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}, [{"headings_0": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, {"headings_1": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "metadata": {"headings": [{"headings_0": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}, {"headings_1": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Weed ajduu! aJuaw 3 I jo 3 A So (S) \nA p \njyened a]dwu! ausw A", "metadata": {"headings": [{"headings_0": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}, {"headings_1": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, [{"headings_0": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}, {"headings_1": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}]], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ale", "metadata": {"headings": [{"headings_0": {"content": "ale", "page": 42, "level": 5}}, {"headings_1": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "'psE 'S6T", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aouewojiad (sJ\u0131oges\u0131pu\u0131 \n(ainseap) 5 \u00bb20]q", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- yd Z jo", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "page": 42, "level": 5}}, {"headings_1": {"content": "'psE 'S6T", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo pajonajsuoa jo", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "page": 42, "level": 5}}, {"headings_1": {"content": "'psE 'S6T", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kay", "metadata": {"headings": [{"headings_0": {"content": "Kay", "page": 42, "level": 2}}, {"headings_1": {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "v/n", "metadata": {"headings": [{"headings_0": {"content": "v/n", "page": 42, "level": 2}}, {"headings_1": {"content": "Kay", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "metadata": {"headings": [{"headings_0": {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "page": 42, "level": 3}}, {"headings_1": {"content": "v/n", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s}nd}no", "metadata": {"headings": [{"headings_0": {"content": "s}nd}no", "page": 42, "level": 1}}, {"headings_1": {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cSYJOM auje) oyomngey 90/9 epun\u0131y sauddns SOM pue je\\}\u0131de> pue S\\}JOM yd IIH le\\}\u0131de)", "metadata": {"headings": [{"headings_0": {"content": "s}nd}no", "page": 42, "level": 1}}, {"headings_1": {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "senAnoy", "metadata": {"headings": [{"headings_0": {"content": "senAnoy", "page": 42, "level": 1}}, {"headings_1": {"content": "s}nd}no", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "metadata": {"headings": [{"headings_0": {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "page": 42, "level": 1}}, {"headings_1": {"content": "senAnoy", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aoueys \u2019S/d WooussEeD \u2018S/d S/d pue", "metadata": {"headings": [{"headings_0": {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "page": 42, "level": 1}}, {"headings_1": {"content": "senAnoy", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jo", "metadata": {"headings": [{"headings_0": {"content": "Jo", "page": 42, "level": 3}}, {"headings_1": {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UONEJUSWSTAUT", "metadata": {"headings": [{"headings_0": {"content": "UONEJUSWSTAUT", "page": 42, "level": 4}}, {"headings_1": {"content": "Jo", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "saipnys - eyesey SdDIANaS saipnys \nJo \u00a2 \u2018S/d JJ23S 7 \nneonpg - Jawso4 945 uo quel6 \nson aye nebuu uo pafoid s A\\|", "metadata": {"headings": [{"headings_0": {"content": "UONEJUSWSTAUT", "page": 42, "level": 4}}, {"headings_1": {"content": "Jo", "page": 42, "level": 3}}, [{"headings_0": {"content": "UONEJUSWSTAUT", "page": 42, "level": 4}}, {"headings_1": {"content": "Jo", "page": 42, "level": 3}}], [{"headings_0": {"content": "UONEJUSWSTAUT", "page": 42, "level": 4}}, {"headings_1": {"content": "Jo", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "metadata": {"headings": [{"headings_0": {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "page": 42, "level": 1}}, {"headings_1": {"content": "UONEJUSWSTAUT", "page": 42, "level": 4}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ":Tq)E", "metadata": {"headings": [{"headings_0": {"content": ":Tq)E", "page": 42, "level": 1}}, {"headings_1": {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) anp3 \u2018uolje ods pues ss \n10 je bur uo \n", "metadata": {"headings": [{"headings_0": {"content": ":Tq)E", "page": 42, "level": 1}}, {"headings_1": {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "page": 42, "level": 1}}, [{"headings_0": {"content": ":Tq)E", "page": 42, "level": 1}}, {"headings_1": {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- su] von uans vay\u0131b pue 4009 neu\u0131p", "metadata": {"headings": [{"headings_0": {"content": ":Tq)E", "page": 42, "level": 1}}, {"headings_1": {"content": "O10 LTO - 2eW auiy A nb3e on\u0131s\u0131 u pue ew uaqu aoue", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "X\u0131pusday", "metadata": {"headings": [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -OUDV SNGNI WIL ollvz N", "metadata": {"headings": [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "yeied A a\u0131d\u0131n\u0131 ouaWu \nWeed A ad ausw p \njeimed adult Bu. \nA : \nI [7 \nnd -UOU 0\\} paulequiew Isauunn 150 JoquunN sBulpling daquinn sbuipiing \nJO jenuapisas \"psjs\u0131du1os Jaqu\u0131nn payajdwos \nJo SaJJaWO\\|IY \naq \nyuswd\u0131nb3 sbuipjing s\u0131lo quawusarch paas Sssno1", "metadata": {"headings": [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}, [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}], [{"headings_0": {"content": "X\u0131pusday", "page": 42, "level": 1}}, {"headings_1": {"content": ":Tq)E", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "43410 - OV", "metadata": {"headings": [{"headings_0": {"content": "43410 - OV", "page": 43, "level": 2}}, {"headings_1": {"content": "X\u0131pusday", "page": 42, "level": 1}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0\\} s\u0131uN sbunssu Pue Ng-adueuajulep! sainjoniys \nIjeesey j00425 Jens JeNUSPISSY-UON pugj sJueaugnT \n=o\\} Jo Jo \n39140 dajsues Juswulsaog uonisinbay \u2019'sdoysy\u0131om sJeulWas u\u0131 \nJaysuedy SUOI\\}N\\}9SU! UONDN.AJSU0I Alepuo9as WonBnnsUeB) jjews [ane\u0131L \u2018jan4", "metadata": {"headings": [{"headings_0": {"content": "43410 - OV", "page": 43, "level": 2}}, {"headings_1": {"content": "X\u0131pusday", "page": 42, "level": 1}}, [{"headings_0": {"content": "43410 - OV", "page": 43, "level": 2}}, {"headings_1": {"content": "X\u0131pusday", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jan", "metadata": {"headings": [{"headings_0": {"content": "Jan", "page": 43, "level": 1}}, {"headings_1": {"content": "43410 - OV", "page": 43, "level": 2}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wou ujua", "metadata": {"headings": [{"headings_0": {"content": "wou ujua", "page": 43, "level": 1}}, {"headings_1": {"content": "Jan", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eweb - wsuy uonn 4005 eulp", "metadata": {"headings": [{"headings_0": {"content": "wou ujua", "page": 43, "level": 1}}, {"headings_1": {"content": "Jan", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "metadata": {"headings": [{"headings_0": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}, {"headings_1": {"content": "wou ujua", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 qu \nw\\| TO uo je \nvWYos NOLL", "metadata": {"headings": [{"headings_0": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}, {"headings_1": {"content": "wou ujua", "page": 43, "level": 1}}, [{"headings_0": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}, {"headings_1": {"content": "wou ujua", "page": 43, "level": 1}}], [{"headings_0": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}, {"headings_1": {"content": "wou ujua", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "metadata": {"headings": [{"headings_0": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, {"headings_1": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at.Nangoma HC II buildings completed \nUpgrade of Nangoma HC II Number", "metadata": {"headings": [{"headings_0": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, {"headings_1": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}, [{"headings_0": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, {"headings_1": {"content": "- jaaaq awdo uueld \u2018Bul asay youe njeag uone pue s\u0131yejs soy", "page": 43, "level": 4}}]], "page": 44, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partiall", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], "page": 44, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to III buildings \ncompleted \nimple mente \nAppendix 4: Utilisation of the Wage budget", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dept Approved Supplement Revised Warrant Payments Funds Budget ary Budget Available Administration 1,471,848,280 0 1,471,848,280 1,403,894,113 67,954,167 Finance 240,000,000 0 240,000,000 240,000,000 230,014,160 \nStatutory Bodies 195,000,000 0 195,000,000 195,000,000 \\| 189,646,894 5,353,106 Production \n754,978,768 345,205,256 1,100,184,024 1,100,184,024 1,035,275,890 64,908,134 Health \n8,047,723,990 2,967,390,71 11,015,114,70 11,015,114,70 8,856,518,886 2,158,595,814 0 0 0 \nEducation \n13,454,909,848 3,188,331,48 16,643,241,32 16,643,241,32 16,215,709,50 427,531,820 0 8 8 8 Roads \n132,000,000 59,200,000 191,200,000 191,200,000 187,677,539 3,522,461 Water 52,500,000 0 52,500,000 52,500,000 47,051,999 5,448,001 Natural Resources 151,000,000 91,550,098 242,550,098 \\| 242,550,098 231,768,705 \\| \\_10,781,393 Community Based 144,000,000 0 144,000,000 144,000,000 124,611,922 19,388,078 Services \nPlannin 72,000,000 0 72,000,000 63,965,163 8,034,837 Internal Audit 64,500,000 0 64,500,000 64,499,999 54,628,868 9,871,131 \\| Trade and Industry 62,500,000 \n0 62,500,000 62,500,000 \\| 62,194,335 305,665 24,842,960,8 6,651,677,5 31,494,638, 31,494,638, 28,702,957, 2,791,680,4 86 44 430 429 982 47 \nAppendix 5: Delayed supply and installation of irrigation equipment. \nBeneficiary Procurement Ref. No. Supplier Expected Actual Varian Audit Delivery Delivery ce Remarks and \nand \nInstallati Installati \non date on date \n(A) (B) C= (B- \nA \nKYOT 878/SUPLS/22- Anjara Projects 20/05/202 01/06/202 12 Late 23/00008 Ltd 3 3 Installation \nJane 23/00008 Ltd 3 3 Installation 1", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 23/00008 \u00ab", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nStephen \n23/00008 \n3 3 -o\u00ab-\\{ Installation ++ \n\\|. \nLtd \nLtd 3 3 Installation \nLtd 3 3 Installation 23/00008 \n05/09/202 06/04/202 -152 Early KYOT 878/SUPLS/22- 3 3 Installation 23/00008 Ltd 02/06/202 Early 05/09/202 \nBwanika Steven Ltd 3 3 Installation 23/00008 05/09/202 31/05/202 Early Ssettuba Daniel KYOT 878/SUPLS/22- 3 3 Installation 23/00008 Ltd 06/06/202 Early KYOT 878/SUPLS/22- Anjara Projects 05/09/202 3 Installation 23/00008 Ltd 3 \nLauben \nAppe ndix 6: Youth Livelihood Program YLP) recoveries \nNo AMOUNT INTREST AMOUNT \\| BALANCE GROUP NAME RECEIVED RECOVE RED \nTwekulakulanye Cattle Rearing Youth Group 15 \n2,891,000 700,000 8,260,000 8,960,000 \nKakuuto \n2 Kifuuta Youth Development Group 12 1,535,400 5,118,000 5,118,000 \n3 Kijonjo Youth Passion Fruit Growers \" \n5,000,000 \n1,440,000 \n4 Nazareth Youth Catholic Passion Fruit \n\u201d \nGrowing Project \nun Kyengeza Ssimba Youth Project \nMirambi Youth Achievers Piggery Project \nS Lwankoni Youth Development Association 15 Kimukunda Youth Nursery Growers Group 15 \nwo Buzinde Youth Boda Boda Transport Services 10 \n5.000,00 3,250,000 \n1,869,000 620,000 6,230,000 6,850,000 \n1,800,000 4,000,000 6,000,000 10,000,000 \n630,000 5,000,000 2,100,000 7,100,000 \noO Kalisizo Ziridamu Catering Service = \n12 849,000 2,170,000 2,830,000 5,000,000 \nri Peace & Unity Mobile Catering Group 10 \n= \n2,769,000 770,000 9,230,000 10,000,000 \nre 5,000,000 [ausm] 350.000 \nN Kyotera Kinankole Tendo Youth Hair 10 \n1,047,180 1,509,400 3,490,600 Dressing Salon 10 ana susam \n13 Kyotera cell 9 Stationers Tulwanyise Obwavu \n3,800,000 105,000 3,450,000 350,000 Youth Group Pan Bulinda Leather Works Youth Development 13 \n1,668,000 440,000 5,560,000 14", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}]], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 45, "level": 3}}, {"headings_1": {"content": "Partiall", "page": 44, "level": 11}}], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_euopoa", "metadata": {"headings": [{"headings_0": {"content": "_euopoa", "page": 45, "level": 1}}, {"headings_1": {"content": "as", "page": 45, "level": 3}}], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Project \n15 Mukama Agaba Poultry Youth Group 14 \n1,530,000 2,600,000 5,100,000 7,700,000 \ncons \n26 Nakatoogo Youth Passion 10", "metadata": {"headings": [{"headings_0": {"content": "_euopoa", "page": 45, "level": 1}}, {"headings_1": {"content": "as", "page": 45, "level": 3}}, [{"headings_0": {"content": "_euopoa", "page": 45, "level": 1}}, {"headings_1": {"content": "as", "page": 45, "level": 3}}], [{"headings_0": {"content": "_euopoa", "page": 45, "level": 1}}, {"headings_1": {"content": "as", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gwosusa", "metadata": {"headings": [{"headings_0": {"content": "Gwosusa", "page": 46, "level": 3}}, {"headings_1": {"content": "_euopoa", "page": 45, "level": 1}}], "page": 46, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Emwanyi", "metadata": {"headings": [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fruits Project \nKisamula Nkumbi Terimba Youth Piggery 13 \nGroup \n= N oo Baseesa Youth Tusitukire Piggery Group \u00b0 Kampangi Bivamuntuuyo Youth Piggery 10 Group \nKasambya Youth Piggery Project 10 \nKabira Youth Kwagalana Poultry Group 10 \n32 Bisanje Youth Bwavu Mpologoma Group \n10 \n33 Kalongo Youth Poultry Farmers Group 10 34 Nangoma Youth Twenunule Group 10 \n35 Bweregera Twekembe Youth Tents & Chairs 12 Group \n36 Kabuwoko Trading Cntr Youth Tents & \n12 \nChairs Group \nKyotera Cell 13 Tents & Chairs Youth Group \nKyassimbi Youth Kamu Kamu Group 11 \nKyango Youth Decent Bakery Group \n12 \nKayanja Tusitukirewamu Youth Piggery \n13 \nProject \nMityebiri Kasasa Agalyawamu Youth Nursery 10 Growers group \n42 Ssunga Kwewaayo Youth Tents & Chairs 15 Group \n43 Kalisizo Youth Computer Services 13 \nNinzi Youth Poultry \n14. \nKololo St. Andrews Mutukula C.O.U Youth 10 \nBoda Boda \nKifamba Kamukamu Youth Passion Fruit 10 \nGrowers \n4,000,000 541,200 2,196,000 1,804,000... \n5,000,000 1,250,000 = \n5,000,000 \n6,141,000 1,462,750 290,000 \n5,851,000 \n6,050,000 1,462,500 200,000 \n5,850,000 \n5,547,000 1,386,750 - \n5,547,000 \n7,500,000 1,500,000 1,500,000 \n6,000,000 \n6,550,000 1,570,000 270,000 \n6,280,000 \n6,153,000 1,140,750 1,590,000 \n6,600,000 1,587,500 250,000 \n6,350,000 \n10,765,000 \u2019", "metadata": {"headings": [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}, [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}], [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,765,000 2,691,250", "metadata": {"headings": [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,000,000 1,000,000 \n4,000,000 7,400,000 1,330,000 2,080,000 \n5,000,000 \n606,250 2,575,000 2,425,000 \n6,000,000 1,475,000 100,000 \n5,900,000 \n6,855,000 931,375 3,129,500 6,044,000 1,486,000 100,000 \n5,000,000 1,187,500 250,000 \n4,750,000 \n6,000,000 539,000 3,844,000 \n2,156,000", "metadata": {"headings": [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}, [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}], [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}], [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}], [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}], [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}], [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}], [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}], [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}], [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}], [{"headings_0": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}, {"headings_1": {"content": "Emwanyi", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,000,000", "metadata": {"headings": [{"headings_0": {"content": "5,000,000", "page": 46, "level": 3}}, {"headings_1": {"content": "10,765,000 2,691,250", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,915,000", "metadata": {"headings": [{"headings_0": {"content": "2,915,000", "page": 46, "level": 3}}, {"headings_1": {"content": "5,000,000", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,085,000", "metadata": {"headings": [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,500,000 \n7,000,000 1,215,000 925,000 \n6,075,000 \n8,065,000 1,613,000 \n8,065,000 \n47 Kyanika B Tussakimu Youth Passion Fruit 11 \n7,000,000 1,375,400 123,000 \n6,877,000 Growers RAKAI RAKAI \\#VALUE! \nNseese Muvubuka Tutumuka Youth Passion \n12 \n7,000,000 Fruit Growers \nByerima Youth Passion Fruit Growers \n10 \nKakondo Youth Poultry Farmers 10 \n14 \n7,700,000 \n650,000 \n8,000,000 1,198,000 2,010,000 \n5,990,000 \nu 1,600,000 u 5,900,000", "metadata": {"headings": [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}, [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "2,085,000", "page": 46, "level": 3}}, {"headings_1": {"content": "2,915,000", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,500,000", "metadata": {"headings": [{"headings_0": {"content": "7,500,000", "page": 47, "level": 3}}, {"headings_1": {"content": "2,085,000", "page": 46, "level": 3}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,180,000", "metadata": {"headings": [{"headings_0": {"content": "1,180,000", "page": 47, "level": 3}}, {"headings_1": {"content": "7,500,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nabigasa Youth Tukolererewamu Brick omas 6,000,000 1,022,000 890,000 5,110,000 Laying BER 8,840,000 \nFrere ET num! 7,100,000 \n8,840,000 1,768,000 [um", "metadata": {"headings": [{"headings_0": {"content": "1,180,000", "page": 47, "level": 3}}, {"headings_1": {"content": "7,500,000", "page": 47, "level": 3}}, [{"headings_0": {"content": "1,180,000", "page": 47, "level": 3}}, {"headings_1": {"content": "7,500,000", "page": 47, "level": 3}}], [{"headings_0": {"content": "1,180,000", "page": 47, "level": 3}}, {"headings_1": {"content": "7,500,000", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,100,000", "metadata": {"headings": [{"headings_0": {"content": "7,100,000", "page": 47, "level": 3}}, {"headings_1": {"content": "1,180,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a 1,065,000", "metadata": {"headings": [{"headings_0": {"content": "a 1,065,000", "page": 47, "level": 1}}, {"headings_1": {"content": "7,100,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mn um", "metadata": {"headings": [{"headings_0": {"content": "mn um", "page": 47, "level": 1}}, {"headings_1": {"content": "a 1,065,000", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Group \n1,000 000 6,000,000 \n7,000,000 \n360,000 \n7,000,000 894,300 1,037,400 5,962,600", "metadata": {"headings": [{"headings_0": {"content": "mn um", "page": 47, "level": 1}}, {"headings_1": {"content": "a 1,065,000", "page": 47, "level": 1}}, [{"headings_0": {"content": "mn um", "page": 47, "level": 1}}, {"headings_1": {"content": "a 1,065,000", "page": 47, "level": 1}}], [{"headings_0": {"content": "mn um", "page": 47, "level": 1}}, {"headings_1": {"content": "a 1,065,000", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 8,000,000 1,200,000", "metadata": {"headings": [{"headings_0": {"content": "| 8,000,000 1,200,000", "page": 47, "level": 3}}, {"headings_1": {"content": "mn um", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eer ccessories Centre", "metadata": {"headings": [{"headings_0": {"content": "| 8,000,000 1,200,000", "page": 47, "level": 3}}, {"headings_1": {"content": "mn um", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|\"", "metadata": {"headings": [{"headings_0": {"content": "|\"", "page": 47, "level": 3}}, {"headings_1": {"content": "| 8,000,000 1,200,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eel saan) =\\| ema 8,000,000 8,000,000 \nlene namen imum\\| 8,000,000 \n8,000,000 1,200,000 \\| ama 8,000,000 1,200,000", "metadata": {"headings": [{"headings_0": {"content": "|\"", "page": 47, "level": 3}}, {"headings_1": {"content": "| 8,000,000 1,200,000", "page": 47, "level": 3}}, [{"headings_0": {"content": "|\"", "page": 47, "level": 3}}, {"headings_1": {"content": "| 8,000,000 1,200,000", "page": 47, "level": 3}}], [{"headings_0": {"content": "|\"", "page": 47, "level": 3}}, {"headings_1": {"content": "| 8,000,000 1,200,000", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-\u2014 1,210,000 6,290,000", "metadata": {"headings": [{"headings_0": {"content": "-\u2014 1,210,000 6,290,000", "page": 47, "level": 1}}, {"headings_1": {"content": "|\"", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "-\u2014 1,210,000 6,290,000", "page": 47, "level": 1}}, {"headings_1": {"content": "|\"", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se outh Group", "metadata": {"headings": [{"headings_0": {"content": "Se outh Group", "page": 47, "level": 1}}, {"headings_1": {"content": "-\u2014 1,210,000 6,290,000", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "U nam] uaza\\| 300,000 7,610,000 \n7,500,000 943,500 me", "metadata": {"headings": [{"headings_0": {"content": "Se outh Group", "page": 47, "level": 1}}, {"headings_1": {"content": "-\u2014 1,210,000 6,290,000", "page": 47, "level": 1}}, [{"headings_0": {"content": "Se outh Group", "page": 47, "level": 1}}, {"headings_1": {"content": "-\u2014 1,210,000 6,290,000", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,910,000", "metadata": {"headings": [{"headings_0": {"content": "7,910,000", "page": 47, "level": 3}}, {"headings_1": {"content": "Se outh Group", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bun 7,500,000", "metadata": {"headings": [{"headings_0": {"content": "Bun 7,500,000", "page": 47, "level": 1}}, {"headings_1": {"content": "7,910,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mamma men 7,500,000 \n7,500,000 1,250,000 En", "metadata": {"headings": [{"headings_0": {"content": "Bun 7,500,000", "page": 47, "level": 1}}, {"headings_1": {"content": "7,910,000", "page": 47, "level": 3}}, [{"headings_0": {"content": "Bun 7,500,000", "page": 47, "level": 1}}, {"headings_1": {"content": "7,910,000", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ame 500,000 7,000,000", "metadata": {"headings": [{"headings_0": {"content": "ame 500,000 7,000,000", "page": 47, "level": 1}}, {"headings_1": {"content": "Bun 7,500,000", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,050,000", "metadata": {"headings": [{"headings_0": {"content": "1,050,000", "page": 47, "level": 3}}, {"headings_1": {"content": "ame 500,000 7,000,000", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,400,000 1,050,000 400,000 7,000,000 7,500,000 \n\\{emer Youth Group \n[es 7,500,000 tn] um \n9,300,000 1,116,000 \n1,860 000 7,440,000 \n12,000,000 910,500 5,930 000 6,070,000", "metadata": {"headings": [{"headings_0": {"content": "1,050,000", "page": 47, "level": 3}}, {"headings_1": {"content": "ame 500,000 7,000,000", "page": 47, "level": 1}}, [{"headings_0": {"content": "1,050,000", "page": 47, "level": 3}}, {"headings_1": {"content": "ame 500,000 7,000,000", "page": 47, "level": 1}}], [{"headings_0": {"content": "1,050,000", "page": 47, "level": 3}}, {"headings_1": {"content": "ame 500,000 7,000,000", "page": 47, "level": 1}}], [{"headings_0": {"content": "1,050,000", "page": 47, "level": 3}}, {"headings_1": {"content": "ame 500,000 7,000,000", "page": 47, "level": 1}}], [{"headings_0": {"content": "1,050,000", "page": 47, "level": 3}}, {"headings_1": {"content": "ame 500,000 7,000,000", "page": 47, "level": 1}}], [{"headings_0": {"content": "1,050,000", "page": 47, "level": 3}}, {"headings_1": {"content": "ame 500,000 7,000,000", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u Boda Project", "metadata": {"headings": [{"headings_0": {"content": "u Boda Project", "page": 47, "level": 1}}, {"headings_1": {"content": "1,050,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ener Spare Parts IT 300,000 7,700,000 \ngeen] 7,500,000 360,000 \n1,500 000 6,000,000 \nee I nam 10,000,000 1,459,500 270,000 9,730,000 \nS 8,000,000 ze Youth Group \n5,439,800 4,560,200 \nee Youth group \nI am 1,266,700 6,733,300 \n10,000,000 684,030 oon oe 8,000,000 1,009,995 9,000,000 1,305,000 300,000 se 8,700,000", "metadata": {"headings": [{"headings_0": {"content": "u Boda Project", "page": 47, "level": 1}}, {"headings_1": {"content": "1,050,000", "page": 47, "level": 3}}, [{"headings_0": {"content": "u Boda Project", "page": 47, "level": 1}}, {"headings_1": {"content": "1,050,000", "page": 47, "level": 3}}], [{"headings_0": {"content": "u Boda Project", "page": 47, "level": 1}}, {"headings_1": {"content": "1,050,000", "page": 47, "level": 3}}], [{"headings_0": {"content": "u Boda Project", "page": 47, "level": 1}}, {"headings_1": {"content": "1,050,000", "page": 47, "level": 3}}], [{"headings_0": {"content": "u Boda Project", "page": 47, "level": 1}}, {"headings_1": {"content": "1,050,000", "page": 47, "level": 3}}], [{"headings_0": {"content": "u Boda Project", "page": 47, "level": 1}}, {"headings_1": {"content": "1,050,000", "page": 47, "level": 3}}], [{"headings_0": {"content": "u Boda Project", "page": 47, "level": 1}}, {"headings_1": {"content": "1,050,000", "page": 47, "level": 3}}], [{"headings_0": {"content": "u Boda Project", "page": 47, "level": 1}}, {"headings_1": {"content": "1,050,000", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae 650,000 6,850,000", "metadata": {"headings": [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "co 7,500,000 nam [ame see \nGroup \nan 2,060 000 5,440,000 \n7,500,000 \n816,000 \nSsesamirembe Youth Passio Fruit Growers \nBubango Youth With Disability Passion Fruits \nGrowers \nKyenvubu Lwamba Youth Passion Fruits \nFarmers \n99 Bulyana Youth Passion Fruits Growers \n100 Katula Youth Goat Keeping \n101 Lwazi B Talk & Work Youth Goat Rearing 15 102 Kakuuto Town Board Youth Keweerimidde 10 i \n103 \n104 \n106 Buyinji Youth Coffee Nursery \n107 Ddwaniro Youth Coffee Nursery \n108 Kabano Ssanje Youth Chairs & Tents \nKitangira Youth Coffee Traders' \n110 Kalisizo South Youth Coffe Traders 12 111 Cell II Kyotera Youth Produce Traders \n11 \n112 Nabigasa Youth Produce Traders \n10 \n115 Lusaka Youth Metal Works \n116 Kasambya Kuwatanya Youth Piggery \n117 Bakka Youth Bivamuntuuyo Tents & Chairs 118 Kasasa Twekembe Youth Boda Boda \n119 Cell 1 Youth Akwata Empola Boda Boda 120 Mugamba Youth Boda Boda \n8,000,000 800,000 - 8,000,000 800,000 \n8,000,000 \n700,000 \n7,000,000 \n7,000,000 \n7,000,000 \n7,000,000 \n6,560,000 8,000,000 \n8,000,000 \n800,000 \n8,000,000 \n9,000,000 9,000,000 \n7,000,000 7,000,000 \n6,130,000", "metadata": {"headings": [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}, [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}, {"headings_1": {"content": "u Boda Project", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "ae 650,000 6,850,000", "page": 47, "level": 1}}], "page": 48, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,000,000 8,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,000,000 8,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,039,000", "metadata": {"headings": [{"headings_0": {"content": "5,039,000", "page": 48, "level": 3}}, {"headings_1": {"content": "7,000,000 8,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,000,000 7,000,000 900,000 9,000,000 10,000,000 863,600 \n1,364,000 8,636,000 12,500,000 12,500,000 1,250,000 =", "metadata": {"headings": [{"headings_0": {"content": "5,039,000", "page": 48, "level": 3}}, {"headings_1": {"content": "7,000,000 8,000,000", "page": 48, "level": 3}}, [{"headings_0": {"content": "5,039,000", "page": 48, "level": 3}}, {"headings_1": {"content": "7,000,000 8,000,000", "page": 48, "level": 3}}]], "page": 48, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aa)", "metadata": {"headings": [{"headings_0": {"content": "aa)", "page": 48, "level": 1}}, {"headings_1": {"content": "5,039,000", "page": 48, "level": 3}}], "page": 48, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12,500,000", "metadata": {"headings": [{"headings_0": {"content": "12,500,000", "page": 48, "level": 3}}, {"headings_1": {"content": "aa)", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,730,000 \n12,450,000 12,500,000 1,245,000", "metadata": {"headings": [{"headings_0": {"content": "12,500,000", "page": 48, "level": 3}}, {"headings_1": {"content": "aa)", "page": 48, "level": 1}}], "page": 48, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "> 000\u00b00S6E 000'008\u2019\"E", "metadata": {"headings": [{"headings_0": {"content": "> 000\u00b00S6E 000'008\u2019\"E", "page": 49, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 48, "level": 3}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u201900r 000\u00b00S74 000\u20192297 000089% 0000ET'z \n000\u20190S0\u2019T 000 000\u2019009\u20195 000\u2019S80\u00b0T 000\u201987\u20ac7 \n780% 005\u2019999\u2019\u00a2 000776\u20ac\u00b09 000'96\u20ac\"5 0007zEp\u20195 00070887 000\u2019969%", "metadata": {"headings": [{"headings_0": {"content": "> 000\u00b00S6E 000'008\u2019\"E", "page": 49, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 48, "level": 3}}, [{"headings_0": {"content": "> 000\u00b00S6E 000'008\u2019\"E", "page": 49, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 48, "level": 3}}], [{"headings_0": {"content": "> 000\u00b00S6E 000'008\u2019\"E", "page": 49, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 48, "level": 3}}]], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000 000\u2019bTbZ 0007507 000\u201988E% 000\u00b0797\u20195 000\u2019T99\u20199 000\u2019992% 000\u00b0007%", "metadata": {"headings": [{"headings_0": {"content": "000 000\u2019bTbZ 0007507 000\u201988E% 000\u00b0797\u20195 000\u2019T99\u20199 000\u2019992% 000\u00b0007%", "page": 49, "level": 1}}, {"headings_1": {"content": "> 000\u00b00S6E 000'008\u2019\"E", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "002\u2019T Too 000\u00b0028\u00b07 0zET 7,", "metadata": {"headings": [{"headings_0": {"content": "002\u2019T Too 000\u00b0028\u00b07 0zET 7,", "page": 49, "level": 8}}, {"headings_1": {"content": "000 000\u2019bTbZ 0007507 000\u201988E% 000\u00b0797\u20195 000\u2019T99\u20199 000\u2019992% 000\u00b0007%", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": 000\u201969\u00a377 000\u201906r 000965", "metadata": {"headings": [{"headings_0": {"content": "002\u2019T Too 000\u00b0028\u00b07 0zET 7,", "page": 49, "level": 8}}, {"headings_1": {"content": "000 000\u2019bTbZ 0007507 000\u201988E% 000\u00b0797\u20195 000\u2019T99\u20199 000\u2019992% 000\u00b0007%", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "O09 000\u201900T 000\u2019007", "metadata": {"headings": [{"headings_0": {"content": "O09 000\u201900T 000\u2019007", "page": 49, "level": 2}}, {"headings_1": {"content": "002\u2019T Too 000\u00b0028\u00b07 0zET 7,", "page": 49, "level": 8}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "00S26s- 000\u20190zs5 000\u201809 own \n027% 000\u2019T6H\u2019E 000\u00b0009T 000\u201905E\u201dT Too 000\u2019895 000\u2019056\u2019E 7 007", "metadata": {"headings": [{"headings_0": {"content": "O09 000\u201900T 000\u2019007", "page": 49, "level": 2}}, {"headings_1": {"content": "002\u2019T Too 000\u00b0028\u00b07 0zET 7,", "page": 49, "level": 8}}, [{"headings_0": {"content": "O09 000\u201900T 000\u2019007", "page": 49, "level": 2}}, {"headings_1": {"content": "002\u2019T Too 000\u00b0028\u00b07 0zET 7,", "page": 49, "level": 8}}]], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "008\u20196b\u00a2 000\u201920/ 090\u2019/5% 000\u2019s6z loss 002\u20188tp 00b\u2019T 002\u2019969 008\u2019g\u00a2p [one", "metadata": {"headings": [{"headings_0": {"content": "008\u20196b\u00a2 000\u201920/ 090\u2019/5% 000\u2019s6z loss 002\u20188tp 00b\u2019T 002\u2019969 008\u2019g\u00a2p [one", "page": 49, "level": 1}}, {"headings_1": {"content": "O09 000\u201900T 000\u2019007", "page": 49, "level": 2}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ">.", "metadata": {"headings": [{"headings_0": {"content": ">.", "page": 49, "level": 4}}, {"headings_1": {"content": "008\u20196b\u00a2 000\u201920/ 090\u2019/5% 000\u2019s6z loss 002\u20188tp 00b\u2019T 002\u2019969 008\u2019g\u00a2p [one", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "00T\u2019999 009\u20189zp 00000 fosrse 000\u2018ogz 002\u20186\u00a29 008\u201969z loves 000\u2019E0z 000\u2019694", "metadata": {"headings": [{"headings_0": {"content": "00T\u2019999 009\u20189zp 00000 fosrse 000\u2018ogz 002\u20186\u00a29 008\u201969z loves 000\u2019E0z 000\u2019694", "page": 49, "level": 1}}, {"headings_1": {"content": ">.", "page": 49, "level": 4}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ol \nbz \n000\u2019000\u20196 000\u2019000\u00b09 000\u2019S\u00a2\u20ac9\u2019g 000\u00b0000\u00b05 000\u00b0000\u00b09 000\u201900S\"9 000\u201909T\u20195", "metadata": {"headings": [{"headings_0": {"content": "00T\u2019999 009\u20189zp 00000 fosrse 000\u2018ogz 002\u20186\u00a29 008\u201969z loves 000\u2019E0z 000\u2019694", "page": 49, "level": 1}}, {"headings_1": {"content": ">.", "page": 49, "level": 4}}, [{"headings_0": {"content": "00T\u2019999 009\u20189zp 00000 fosrse 000\u2018ogz 002\u20186\u00a29 008\u201969z loves 000\u2019E0z 000\u2019694", "page": 49, "level": 1}}, {"headings_1": {"content": ">.", "page": 49, "level": 4}}], [{"headings_0": {"content": "00T\u2019999 009\u20189zp 00000 fosrse 000\u2018ogz 002\u20186\u00a29 008\u201969z loves 000\u2019E0z 000\u2019694", "page": 49, "level": 1}}, {"headings_1": {"content": ">.", "page": 49, "level": 4}}]], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0S6\u20196bT", "metadata": {"headings": [{"headings_0": {"content": "0S6\u20196bT", "page": 49, "level": 1}}, {"headings_1": {"content": "00T\u2019999 009\u20189zp 00000 fosrse 000\u2018ogz 002\u20186\u00a29 008\u201969z loves 000\u2019E0z 000\u2019694", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "le", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 5}}, {"headings_1": {"content": "0S6\u20196bT", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u2019000\u2019S 000\u00b07578 000\u2019bTS77 000\u00b075779 00075775 000\u2019002\u2019\u00a2 00000072 0000006 000\u00b07p277 000\u2019960\u00b09 000\u2019000\"9 0000829 000\u2019962\u20199 m", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019S 000\u00b07578 000\u2019bTS77 000\u00b075779 00075775 000\u2019002\u2019\u00a2 00000072 0000006 000\u00b07p277 000\u2019960\u00b09 000\u2019000\"9 0000829 000\u2019962\u20199 m", "page": 49, "level": 1}}, {"headings_1": {"content": "le", "page": 49, "level": 5}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ORISNISWY S3IIAYIS ir a in\\| II N3WOM ANV ONIMOUD INOYS", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019S 000\u00b07578 000\u2019bTS77 000\u00b075779 00075775 000\u2019002\u2019\u00a2 00000072 0000006 000\u00b07p277 000\u2019960\u00b09 000\u2019000\"9 0000829 000\u2019962\u20199 m", "page": 49, "level": 1}}, {"headings_1": {"content": "le", "page": 49, "level": 5}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VOIZNIAIG dNOYD Vawnsvavy INIWAOTIAIQ VAI FAWIYIML S'NIWOM NOISSy4 NLINNLIY N3WOM SIOANaA", "metadata": {"headings": [{"headings_0": {"content": "VOIZNIAIG dNOYD Vawnsvavy INIWAOTIAIQ VAI FAWIYIML S'NIWOM NOISSy4 NLINNLIY N3WOM SIOANaA", "page": 49, "level": 1}}, {"headings_1": {"content": "000\u2019000\u2019S 000\u00b07578 000\u2019bTS77 000\u00b075779 00075775 000\u2019002\u2019\u00a2 00000072 0000006 000\u00b07p277 000\u2019960\u00b09 000\u2019000\"9 0000829 000\u2019962\u20199 m", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N3WOM iNAWOM INOWI ONTYALYD", "metadata": {"headings": [{"headings_0": {"content": "VOIZNIAIG dNOYD Vawnsvavy INIWAOTIAIQ VAI FAWIYIML S'NIWOM NOISSy4 NLINNLIY N3WOM SIOANaA", "page": 49, "level": 1}}, {"headings_1": {"content": "000\u2019000\u2019S 000\u00b07578 000\u2019bTS77 000\u00b075779 00075775 000\u2019002\u2019\u00a2 00000072 0000006 000\u00b07p277 000\u2019960\u00b09 000\u2019000\"9 0000829 000\u2019962\u20199 m", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- S\u0131na\u0131 ANOYS Linus FJAWIYIML N3WOM", "metadata": {"headings": [{"headings_0": {"content": "VOIZNIAIG dNOYD Vawnsvavy INIWAOTIAIQ VAI FAWIYIML S'NIWOM NOISSy4 NLINNLIY N3WOM SIOANaA", "page": 49, "level": 1}}, {"headings_1": {"content": "000\u2019000\u2019S 000\u00b07578 000\u2019bTS77 000\u00b075779 00075775 000\u2019002\u2019\u00a2 00000072 0000006 000\u00b07p277 000\u2019960\u00b09 000\u2019000\"9 0000829 000\u2019962\u20199 m", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "VOIZNIAIG dNOYD Vawnsvavy INIWAOTIAIQ VAI FAWIYIML S'NIWOM NOISSy4 NLINNLIY N3WOM SIOANaA", "page": 49, "level": 1}}, {"headings_1": {"content": "000\u2019000\u2019S 000\u00b07578 000\u2019bTS77 000\u00b075779 00075775 000\u2019002\u2019\u00a2 00000072 0000006 000\u00b07p277 000\u2019960\u00b09 000\u2019000\"9 0000829 000\u2019962\u20199 m", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AYVIG N3WOM O VASINYSN JEWIZIML VYLN3I dnous Lay", "metadata": {"headings": [{"headings_0": {"content": "AYVIG N3WOM O VASINYSN JEWIZIML VYLN3I dnous Lay", "page": 49, "level": 1}}, {"headings_1": {"content": "VOIZNIAIG dNOYD Vawnsvavy INIWAOTIAIQ VAI FAWIYIML S'NIWOM NOISSy4 NLINNLIY N3WOM SIOANaA", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ViIvOVIvy FIONNYNIY dnow VIVANV 7 INOWI N3AWOM", "metadata": {"headings": [{"headings_0": {"content": "AYVIG N3WOM O VASINYSN JEWIZIML VYLN3I dnous Lay", "page": 49, "level": 1}}, {"headings_1": {"content": "VOIZNIAIG dNOYD Vawnsvavy INIWAOTIAIQ VAI FAWIYIML S'NIWOM NOISSy4 NLINNLIY N3WOM SIOANaA", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T GWOdW INOYS SAIVHI vaWwnsN N3WOM V133S dnowy VAFLOAY ONTYSLYD SIINOSSITIIV OANINNWYAIg oy", "metadata": {"headings": [{"headings_0": {"content": "T GWOdW INOYS SAIVHI vaWwnsN N3WOM V133S dnowy VAFLOAY ONTYSLYD SIINOSSITIIV OANINNWYAIg oy", "page": 49, "level": 2}}, {"headings_1": {"content": "AYVIG N3WOM O VASINYSN JEWIZIML VYLN3I dnous Lay", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ISNISWy AL3IDOS", "metadata": {"headings": [{"headings_0": {"content": "ISNISWy AL3IDOS", "page": 49, "level": 1}}, {"headings_1": {"content": "T GWOdW INOYS SAIVHI vaWwnsN N3WOM V133S dnowy VAFLOAY ONTYSLYD SIINOSSITIIV OANINNWYAIg oy", "page": 49, "level": 2}}], "page": 49, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,809,000 \n. \n564,800 37 KYOSIMBA 6,056,000 \nONAANYA BUSAGI 13 T 574,700 5,481,300 6,600,000 aan 2,520,000 4,080,000", "metadata": {"headings": [{"headings_0": {"content": "ISNISWy AL3IDOS", "page": 49, "level": 1}}, {"headings_1": {"content": "T GWOdW INOYS SAIVHI vaWwnsN N3WOM V133S dnowy VAFLOAY ONTYSLYD SIINOSSITIIV OANINNWYAIg oy", "page": 49, "level": 2}}, [{"headings_0": {"content": "ISNISWy AL3IDOS", "page": 49, "level": 1}}, {"headings_1": {"content": "T GWOdW INOYS SAIVHI vaWwnsN N3WOM V133S dnowy VAFLOAY ONTYSLYD SIINOSSITIIV OANINNWYAIg oy", "page": 49, "level": 2}}], [{"headings_0": {"content": "ISNISWy AL3IDOS", "page": 49, "level": 1}}, {"headings_1": {"content": "T GWOdW INOYS SAIVHI vaWwnsN N3WOM V133S dnowy VAFLOAY ONTYSLYD SIINOSSITIIV OANINNWYAIg oy", "page": 49, "level": 2}}]], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ssa", "metadata": {"headings": [{"headings_0": {"content": "ssa", "page": 50, "level": 1}}, {"headings_1": {"content": "ISNISWy AL3IDOS", "page": 49, "level": 1}}], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GROUP \n6,450,000 1,350,000 5,100,000 EMPOWERMENT CRAFT SHOP", "metadata": {"headings": [{"headings_0": {"content": "ssa", "page": 50, "level": 1}}, {"headings_1": {"content": "ISNISWy AL3IDOS", "page": 49, "level": 1}}], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pen 409,500", "metadata": {"headings": [{"headings_0": {"content": "Pen 409,500", "page": 50, "level": 3}}, {"headings_1": {"content": "ssa", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13 \n40 MUKAMA MULUNGI 6,250,000 2,155,000 \n41 MUTUKULA TWESITULE SALOON 6,296,000 540,000 5,756,000 GROUP \n42 6,000,000 900,000 5,100,000 PROGRAM \\| ene! samen 1,030,000 5,220,000 6,250,000 \n45 ZZINUNULA WOMEN'S GROUP 11 \n1,450,000 4,626,000 6,076,000 \n400,000 5,600,000 6,000,000 \n330,275 \n46 195,000 6,805,000 \n230,000 \n47 0 720,000 an \\_4,280,000", "metadata": {"headings": [{"headings_0": {"content": "Pen 409,500", "page": 50, "level": 3}}, {"headings_1": {"content": "ssa", "page": 50, "level": 1}}, [{"headings_0": {"content": "Pen 409,500", "page": 50, "level": 3}}, {"headings_1": {"content": "ssa", "page": 50, "level": 1}}], [{"headings_0": {"content": "Pen 409,500", "page": 50, "level": 3}}, {"headings_1": {"content": "ssa", "page": 50, "level": 1}}], [{"headings_0": {"content": "Pen 409,500", "page": 50, "level": 3}}, {"headings_1": {"content": "ssa", "page": 50, "level": 1}}], [{"headings_0": {"content": "Pen 409,500", "page": 50, "level": 3}}, {"headings_1": {"content": "ssa", "page": 50, "level": 1}}], [{"headings_0": {"content": "Pen 409,500", "page": 50, "level": 3}}, {"headings_1": {"content": "ssa", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Toa 90,000 5,910,000", "metadata": {"headings": [{"headings_0": {"content": "Toa 90,000 5,910,000", "page": 50, "level": 1}}, {"headings_1": {"content": "Pen 409,500", "page": 50, "level": 3}}], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6,050,000 \n400,000 \n4,600,000", "metadata": {"headings": [{"headings_0": {"content": "Toa 90,000 5,910,000", "page": 50, "level": 1}}, {"headings_1": {"content": "Pen 409,500", "page": 50, "level": 3}}, [{"headings_0": {"content": "Toa 90,000 5,910,000", "page": 50, "level": 1}}, {"headings_1": {"content": "Pen 409,500", "page": 50, "level": 3}}], [{"headings_0": {"content": "Toa 90,000 5,910,000", "page": 50, "level": 1}}, {"headings_1": {"content": "Pen 409,500", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a ua 480,000", "metadata": {"headings": [{"headings_0": {"content": "a ua 480,000", "page": 50, "level": 1}}, {"headings_1": {"content": "Toa 90,000 5,910,000", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 50, "level": 1}}, {"headings_1": {"content": "a ua 480,000", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10,900,000 \n6,000,000 1,062,100 4,937,900 WOMEN GROUP \n400,000 10,600,000 AND SELLERS WOMEN'S GROUP \n11,000,000 aan an 644,000 4,356,000 5,000,000 \nGROUP \n2,440,000 4,560,000 7,000,000 \nKIKUNGWE NDAGALANAMU", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 50, "level": 1}}, {"headings_1": {"content": "a ua 480,000", "page": 50, "level": 1}}, [{"headings_0": {"content": "on", "page": 50, "level": 1}}, {"headings_1": {"content": "a ua 480,000", "page": 50, "level": 1}}], [{"headings_0": {"content": "on", "page": 50, "level": 1}}, {"headings_1": {"content": "a ua 480,000", "page": 50, "level": 1}}], [{"headings_0": {"content": "on", "page": 50, "level": 1}}, {"headings_1": {"content": "a ua 480,000", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "saa", "metadata": {"headings": [{"headings_0": {"content": "saa", "page": 50, "level": 1}}, {"headings_1": {"content": "on", "page": 50, "level": 1}}], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "POULTRY \nKYANGO MUKAMA MULUNGI 9,075,000 3,004,600 6,070,400 COFFEE STORE =) S\\| sanel sma KAMUKAMU WOMEN GROUP 5,559,745 527,000 5,032,745 AWAMU WOMENS GROUP 14 283,000 6,000,000 AGALI \n6,000,000 \nTUSITUKIREWAMU WOMEN GRP \nTUSIMBUDDE WOMEN GROUP anna \n6,000,000 6,000,000 \\| nmel ran 1,703,500 7,296,500 9,000,000", "metadata": {"headings": [{"headings_0": {"content": "saa", "page": 50, "level": 1}}, {"headings_1": {"content": "on", "page": 50, "level": 1}}, [{"headings_0": {"content": "saa", "page": 50, "level": 1}}, {"headings_1": {"content": "on", "page": 50, "level": 1}}], [{"headings_0": {"content": "saa", "page": 50, "level": 1}}, {"headings_1": {"content": "on", "page": 50, "level": 1}}], [{"headings_0": {"content": "saa", "page": 50, "level": 1}}, {"headings_1": {"content": "on", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "00'576", "metadata": {"headings": [{"headings_0": {"content": "00'576", "page": 51, "level": 1}}, {"headings_1": {"content": "saa", "page": 50, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 000\u2018oss\u2018oT", "metadata": {"headings": [{"headings_0": {"content": "00'576", "page": 51, "level": 1}}, {"headings_1": {"content": "saa", "page": 50, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019ESE7 000\u20199\u00a2\u00a24 000\u2019597\u20195 000\u20196777 000\u00b0200\u20195 000\u00b00p 000\u2019Er%\u20195 000'0zb\u2019\u00a2", "metadata": {"headings": [{"headings_0": {"content": "000\u2019ESE7 000\u20199\u00a2\u00a24 000\u2019597\u20195 000\u20196777 000\u00b0200\u20195 000\u00b00p 000\u2019Er%\u20195 000'0zb\u2019\u00a2", "page": 51, "level": 5}}, {"headings_1": {"content": "00'576", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "00\u2019Ipz", "metadata": {"headings": [{"headings_0": {"content": "00\u2019Ipz", "page": 51, "level": 1}}, {"headings_1": {"content": "000\u2019ESE7 000\u20199\u00a2\u00a24 000\u2019597\u20195 000\u20196777 000\u00b0200\u20195 000\u00b00p 000\u2019Er%\u20195 000'0zb\u2019\u00a2", "page": 51, "level": 5}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 000\u20180S6\u2019r \n7% Polad Polad Pouad Poluad Polad [ore 000'299T 000'S00\u2019T 000\u2019TEE% 000\u00b0000\u2019T \n000\u201809\u00a2\"\u00a2 000'250\u2019T 000\u2019085\u2019T 000\u2019b8\u00a2'7", "metadata": {"headings": [{"headings_0": {"content": "00\u2019Ipz", "page": 51, "level": 1}}, {"headings_1": {"content": "000\u2019ESE7 000\u20199\u00a2\u00a24 000\u2019597\u20195 000\u20196777 000\u00b0200\u20195 000\u00b00p 000\u2019Er%\u20195 000'0zb\u2019\u00a2", "page": 51, "level": 5}}, [{"headings_0": {"content": "00\u2019Ipz", "page": 51, "level": 1}}, {"headings_1": {"content": "000\u2019ESE7 000\u20199\u00a2\u00a24 000\u2019597\u20195 000\u20196777 000\u00b0200\u20195 000\u00b00p 000\u2019Er%\u20195 000'0zb\u2019\u00a2", "page": 51, "level": 5}}]], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meuoneqoig 24) SeAneiadoo> \u201cPy Ateuoneqoig 24) SeANneIadoo> Pv A\u0131e SeANeIadoo> Pv Aeuopegosg SeAe\u0131adooy A\u0131e", "metadata": {"headings": [{"headings_0": {"content": "Meuoneqoig 24) SeAneiadoo> \u201cPy Ateuoneqoig 24) SeANneIadoo> Pv A\u0131e SeANeIadoo> Pv Aeuopegosg SeAe\u0131adooy A\u0131e", "page": 51, "level": 1}}, {"headings_1": {"content": "00\u2019Ipz", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Japun Aaios Japun Malnos Uoneqoly 24\\} \nJapun Aanos Japun Aapos Japun \n", "metadata": {"headings": [{"headings_0": {"content": "Meuoneqoig 24) SeAneiadoo> \u201cPy Ateuoneqoig 24) SeANneIadoo> Pv A\u0131e SeANeIadoo> Pv Aeuopegosg SeAe\u0131adooy A\u0131e", "page": 51, "level": 1}}, {"headings_1": {"content": "00\u2019Ipz", "page": 51, "level": 1}}, [{"headings_0": {"content": "Meuoneqoig 24) SeAneiadoo> \u201cPy Ateuoneqoig 24) SeANneIadoo> Pv A\u0131e SeANeIadoo> Pv Aeuopegosg SeAe\u0131adooy A\u0131e", "page": 51, "level": 1}}, {"headings_1": {"content": "00\u2019Ipz", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "24. \u2018PV Yoneqoig 84) SeA\\}e1ado05 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Meuoneqoig 24) SeAneiadoo> \u201cPy Ateuoneqoig 24) SeANneIadoo> Pv A\u0131e SeANeIadoo> Pv Aeuopegosg SeAe\u0131adooy A\u0131e", "page": 51, "level": 1}}, {"headings_1": {"content": "00\u2019Ipz", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "do", "metadata": {"headings": [{"headings_0": {"content": "do", "page": 51, "level": 3}}, {"headings_1": {"content": "Meuoneqoig 24) SeAneiadoo> \u201cPy Ateuoneqoig 24) SeANneIadoo> Pv A\u0131e SeANeIadoo> Pv Aeuopegosg SeAe\u0131adooy A\u0131e", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SO55vs OJJVS ojnnyey wpd > 0238S \nJo 023s > wpd 243\\}0Ay \n3/5 Ouegey IPeSey \u201c1 Pesuscy- owen efueheyy uoyuem] !uoyuemj Jf; \n8b wpd ones Nvss esesey @BuayN [eyjua5 \nSNOLLVYO3Iq N3WOM QNV \\| \n. S.NIWOM BEN dnou5 G3LINN dnow av\u0131os JULN3) P\u0131em FTONNVNIN SILLAWSOD 'SINOHd WOINLIIIZ ANOYS", "metadata": {"headings": [{"headings_0": {"content": "do", "page": 51, "level": 3}}, {"headings_1": {"content": "Meuoneqoig 24) SeAneiadoo> \u201cPy Ateuoneqoig 24) SeANneIadoo> Pv A\u0131e SeANeIadoo> Pv Aeuopegosg SeAe\u0131adooy A\u0131e", "page": 51, "level": 1}}, [{"headings_0": {"content": "do", "page": 51, "level": 3}}, {"headings_1": {"content": "Meuoneqoig 24) SeAneiadoo> \u201cPy Ateuoneqoig 24) SeANneIadoo> Pv A\u0131e SeANeIadoo> Pv Aeuopegosg SeAe\u0131adooy A\u0131e", "page": 51, "level": 1}}], [{"headings_0": {"content": "do", "page": 51, "level": 3}}, {"headings_1": {"content": "Meuoneqoig 24) SeAneiadoo> \u201cPy Ateuoneqoig 24) SeANneIadoo> Pv A\u0131e SeANeIadoo> Pv Aeuopegosg SeAe\u0131adooy A\u0131e", "page": 51, "level": 1}}], [{"headings_0": {"content": "do", "page": 51, "level": 3}}, {"headings_1": {"content": "Meuoneqoig 24) SeAneiadoo> \u201cPy Ateuoneqoig 24) SeANneIadoo> Pv A\u0131e SeANeIadoo> Pv Aeuopegosg SeAe\u0131adooy A\u0131e", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[e4u3J", "metadata": {"headings": [{"headings_0": {"content": "[e4u3J", "page": 51, "level": 1}}, {"headings_1": {"content": "do", "page": 51, "level": 3}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S.NIWOM VYSLOAY Ianns -dNOYS S WNagsAy", "metadata": {"headings": [{"headings_0": {"content": "S.NIWOM VYSLOAY Ianns -dNOYS S WNagsAy", "page": 51, "level": 1}}, {"headings_1": {"content": "[e4u3J", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e18304y 51q 57a O71", "metadata": {"headings": [{"headings_0": {"content": "S.NIWOM VYSLOAY Ianns -dNOYS S WNagsAy", "page": 51, "level": 1}}, {"headings_1": {"content": "[e4u3J", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "O1d", "metadata": {"headings": [{"headings_0": {"content": "O1d", "page": 51, "level": 3}}, {"headings_1": {"content": "S.NIWOM VYSLOAY Ianns -dNOYS S WNagsAy", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8.19J0Ay 8.19J0Ay 24830Ay Bja", "metadata": {"headings": [{"headings_0": {"content": "O1d", "page": 51, "level": 3}}, {"headings_1": {"content": "S.NIWOM VYSLOAY Ianns -dNOYS S WNagsAy", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E1OJ0Ay", "metadata": {"headings": [{"headings_0": {"content": "E1OJ0Ay", "page": 51, "level": 1}}, {"headings_1": {"content": "O1d", "page": 51, "level": 3}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u", "metadata": {"headings": [{"headings_0": {"content": "E1OJ0Ay", "page": 51, "level": 1}}, {"headings_1": {"content": "O1d", "page": 51, "level": 3}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a |", "metadata": {"headings": [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], "page": 51, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "society. Act... \nKyotera DLg Kigenya kigenya Kasaali \nProbationary under the cooperatives society Act, \nKyotera DLg Kisuula Kisuula kasasa \nProbationary pdm sacco \nunder the cooperatives society Act. \nKyotera DLg Mityebiri Mityebiri kasasa \nProbationary pdm sacco \nunder the cooperatives society Act. \nKyotera DLg Nabigasa Nabigasa - \nProbationary nabigasa pdm \nunder the \nsacco \ncooperatives society Act. \n10 Kyotera DLg Kyanika Kyanika kabira \nProbationary pdm sacco \nunder the cooperatives society Act.", "metadata": {"headings": [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}, [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}]], "page": 52, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 9: Failure to obtain an insurance policy.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], "page": 52, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r SN. \nVote Name Parish Name Name of \nName of PRF Loan Amount If the loanis fora Remark SACCO beneficiary farming operation, did the \nborrower obtain \nan agriculture \ninsurance policy \nunder the Uganda Agriculture \nInsurance \nScheme (UAIS)? \n1 Kyotera dlg Miti Miti kalisizo Nantongo T 1,000,000 NO \nThe agricultural insurance policy was not obtained \n2 Kyotera dlg Miti Miti kalisizo Nalubega Rashid 1,000,000 NO \n3 Kyotera dig Sango bay Sango bay Dibya P 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}, [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}]], "page": 52, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 52, "level": 11}}, {"headings_1": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "agricultural kakuuto insurance policy was not obtained", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 52, "level": 11}}, {"headings_1": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "une", "metadata": {"headings": [{"headings_0": {"content": "une", "page": 53, "level": 2}}, {"headings_1": {"content": "The", "page": 52, "level": 11}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nem", "metadata": {"headings": [{"headings_0": {"content": "nem", "page": 53, "level": 3}}, {"headings_1": {"content": "une", "page": 53, "level": 2}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[eanynou6e Aa\u0131od Pauleyqo adueinsu jou", "metadata": {"headings": [{"headings_0": {"content": "nem", "page": 53, "level": 3}}, {"headings_1": {"content": "une", "page": 53, "level": 2}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Joule, Paquejd az\u0131ew aseyaing 0Sz squeid SABI e 40, SMO) aseyring Jas\u0131lyay sBuljpaas", "metadata": {"headings": [{"headings_0": {"content": "Joule, Paquejd az\u0131ew aseyaing 0Sz squeid SABI e 40, SMO) aseyring Jas\u0131lyay sBuljpaas", "page": 53, "level": 1}}, {"headings_1": {"content": "nem", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayy sem", "metadata": {"headings": [{"headings_0": {"content": "ayy sem", "page": 53, "level": 3}}, {"headings_1": {"content": "Joule, Paquejd az\u0131ew aseyaing 0Sz squeid SABI e 40, SMO) aseyring Jas\u0131lyay sBuljpaas", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sey", "metadata": {"headings": [{"headings_0": {"content": "sey", "page": 53, "level": 3}}, {"headings_1": {"content": "ayy sem", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mau pue Hay aul Jae, dn jee\u0131y \np Jos ay) pue p", "metadata": {"headings": [{"headings_0": {"content": "sey", "page": 53, "level": 3}}, {"headings_1": {"content": "ayy sem", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pafo\u0131d", "metadata": {"headings": [{"headings_0": {"content": "Pafo\u0131d", "page": 53, "level": 3}}, {"headings_1": {"content": "sey", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ay", "metadata": {"headings": [{"headings_0": {"content": "Pafo\u0131d", "page": 53, "level": 3}}, {"headings_1": {"content": "sey", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yo", "metadata": {"headings": [{"headings_0": {"content": "yo", "page": 53, "level": 3}}, {"headings_1": {"content": "Pafo\u0131d", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "snJeJs", "metadata": {"headings": [{"headings_0": {"content": "snJeJs", "page": 53, "level": 1}}, {"headings_1": {"content": "yo", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u00b0008 000\u2019005 a0\\} uononpoid \nep aZleW ame) eJssdwen W 3unowy Sduap\u0131na Pepiaoid 000'000't \ng loyasnoy suesg Iznfnwen ueo] dad 000\u2019000\u2019T 000\u2018000\u00b0T 000\u2019000\u2019T se \np", "metadata": {"headings": [{"headings_0": {"content": "snJeJs", "page": 53, "level": 1}}, {"headings_1": {"content": "yo", "page": 53, "level": 3}}, [{"headings_0": {"content": "snJeJs", "page": 53, "level": 1}}, {"headings_1": {"content": "yo", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0008", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0008", "page": 53, "level": 3}}, {"headings_1": {"content": "snJeJs", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OS \nMIgBAI-- IL DL se \nueo] dod OIIvs SPAO931 oo\u2019ooo\u2019r 00\u2019000\u2019T oo\u2019ooo\u2019r", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0008", "page": 53, "level": 3}}, {"headings_1": {"content": "snJeJs", "page": 53, "level": 1}}, [{"headings_0": {"content": "000\u00b0008", "page": 53, "level": 3}}, {"headings_1": {"content": "snJeJs", "page": 53, "level": 1}}], [{"headings_0": {"content": "000\u00b0008", "page": 53, "level": 3}}, {"headings_1": {"content": "snJeJs", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Junowy", "metadata": {"headings": [{"headings_0": {"content": "Junowy", "page": 53, "level": 1}}, {"headings_1": {"content": "000\u00b0008", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "esesey jegu3J e18J0Ay 0", "metadata": {"headings": [{"headings_0": {"content": "Junowy", "page": 53, "level": 1}}, {"headings_1": {"content": "000\u00b0008", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "00\u2019000\u2019T 000\u2019008", "metadata": {"headings": [{"headings_0": {"content": "00\u2019000\u2019T 000\u2019008", "page": 53, "level": 3}}, {"headings_1": {"content": "Junowy", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wdd Wdd Jelyoauaq 0 \n[equay e4a\\}0Ay 0 \n1 \n0 dud OBuoquey piysey 5 d", "metadata": {"headings": [{"headings_0": {"content": "00\u2019000\u2019T 000\u2019008", "page": 53, "level": 3}}, {"headings_1": {"content": "Junowy", "page": 53, "level": 1}}, [{"headings_0": {"content": "00\u2019000\u2019T 000\u2019008", "page": 53, "level": 3}}, {"headings_1": {"content": "Junowy", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ewnmey", "metadata": {"headings": [{"headings_0": {"content": "ewnmey", "page": 53, "level": 1}}, {"headings_1": {"content": "00\u2019000\u2019T 000\u2019008", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A", "metadata": {"headings": [{"headings_0": {"content": "ewnmey", "page": 53, "level": 1}}, {"headings_1": {"content": "00\u2019000\u2019T 000\u2019008", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "KigaAg\u0131n", "metadata": {"headings": [{"headings_0": {"content": "KigaAg\u0131n", "page": 53, "level": 1}}, {"headings_1": {"content": "ewnmey", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PAqiq", "metadata": {"headings": [{"headings_0": {"content": "PAqiq", "page": 53, "level": 2}}, {"headings_1": {"content": "KigaAg\u0131n", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "PAqiq", "page": 53, "level": 2}}, {"headings_1": {"content": "KigaAg\u0131n", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[equa 218J0Ay jeNus) 21890Ay OJJVsS efue/eyy Olnnyey luoyuem|", "metadata": {"headings": [{"headings_0": {"content": "[equa 218J0Ay jeNus) 21890Ay OJJVsS efue/eyy Olnnyey luoyuem|", "page": 53, "level": 1}}, {"headings_1": {"content": "PAqiq", "page": 53, "level": 2}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Oey", "metadata": {"headings": [{"headings_0": {"content": "Oey", "page": 53, "level": 1}}, {"headings_1": {"content": "[equa 218J0Ay jeNus) 21890Ay OJJVsS efue/eyy Olnnyey luoyuem|", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo wpd ones wpd ones abuayN", "metadata": {"headings": [{"headings_0": {"content": "jo wpd ones wpd ones abuayN", "page": 53, "level": 1}}, {"headings_1": {"content": "Oey", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EIp BIP =~] 3/s !jeesey je.gua9 219J0Ay", "metadata": {"headings": [{"headings_0": {"content": "jo wpd ones wpd ones abuayN", "page": 53, "level": 1}}, {"headings_1": {"content": "Oey", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bip", "metadata": {"headings": [{"headings_0": {"content": "Bip", "page": 53, "level": 3}}, {"headings_1": {"content": "jo wpd ones wpd ones abuayN", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e1agoAy e1aj0Ay esajoAy owen", "metadata": {"headings": [{"headings_0": {"content": "Bip", "page": 53, "level": 3}}, {"headings_1": {"content": "jo wpd ones wpd ones abuayN", "page": 53, "level": 1}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IL", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 53, "level": 3}}, {"headings_1": {"content": "Bip", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EAIGIZIY", "metadata": {"headings": [{"headings_0": {"content": "EAIGIZIY", "page": 53, "level": 1}}, {"headings_1": {"content": "IL", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "or \n43\\}0Ay 6ipe 4ajoAy Bipe \n? \nJoule) \u0131y\u00dfnoq S49S\\|\\|[94 sBul\\|paes say>\u0131nw aseyoind Buwugy \n319M 319M pue spa\\} pappe Jeym 0g", "metadata": {"headings": [{"headings_0": {"content": "EAIGIZIY", "page": 53, "level": 1}}, {"headings_1": {"content": "IL", "page": 53, "level": 3}}, [{"headings_0": {"content": "EAIGIZIY", "page": 53, "level": 1}}, {"headings_1": {"content": "IL", "page": 53, "level": 3}}], [{"headings_0": {"content": "EAIGIZIY", "page": 53, "level": 1}}, {"headings_1": {"content": "IL", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "syhld aseysind 0} ay Apealje aseyoindg \"sJos113J \u2018Burysjnuu sBul|paas", "metadata": {"headings": [{"headings_0": {"content": "syhld aseysind 0} ay Apealje aseyoindg \"sJos113J \u2018Burysjnuu sBul|paas", "page": 54, "level": 3}}, {"headings_1": {"content": "EAIGIZIY", "page": 53, "level": 1}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sul pue ysi4 \u2018peu pue Mau , p z p Pp", "metadata": {"headings": [{"headings_0": {"content": "syhld aseysind 0} ay Apealje aseyoindg \"sJos113J \u2018Burysjnuu sBul|paas", "page": 54, "level": 3}}, {"headings_1": {"content": "EAIGIZIY", "page": 53, "level": 1}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eueueg Bulmos6 330) Anyndenbe Ausb\u00f6ld 8340)", "metadata": {"headings": [{"headings_0": {"content": "eueueg Bulmos6 330) Anyndenbe Ausb\u00f6ld 8340)", "page": 54, "level": 3}}, {"headings_1": {"content": "syhld aseysind 0} ay Apealje aseyoindg \"sJos113J \u2018Burysjnuu sBul|paas", "page": 54, "level": 3}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "eueueg Bulmos6 330) Anyndenbe Ausb\u00f6ld 8340)", "page": 54, "level": 3}}, {"headings_1": {"content": "syhld aseysind 0} ay Apealje aseyoindg \"sJos113J \u2018Burysjnuu sBul|paas", "page": 54, "level": 3}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|\"", "metadata": {"headings": [{"headings_0": {"content": "|\"", "page": 54, "level": 3}}, {"headings_1": {"content": "eueueg Bulmos6 330) Anyndenbe Ausb\u00f6ld 8340)", "page": 54, "level": 3}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u00b0000'T 000\u00b0000\u2019T 000\u2019000\u00b0T 000\u2019000\u2019T 000\u2019000\u2019T", "metadata": {"headings": [{"headings_0": {"content": "|\"", "page": 54, "level": 3}}, {"headings_1": {"content": "eueueg Bulmos6 330) Anyndenbe Ausb\u00f6ld 8340)", "page": 54, "level": 3}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TS", "metadata": {"headings": [{"headings_0": {"content": "TS", "page": 54, "level": 2}}, {"headings_1": {"content": "|\"", "page": 54, "level": 3}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c\\|\u201d \nezeulgeH s Izn\\{nwen NebiAew \n1 gessadwen W", "metadata": {"headings": [{"headings_0": {"content": "TS", "page": 54, "level": 2}}, {"headings_1": {"content": "|\"", "page": 54, "level": 3}}, [{"headings_0": {"content": "TS", "page": 54, "level": 2}}, {"headings_1": {"content": "|\"", "page": 54, "level": 3}}], [{"headings_0": {"content": "TS", "page": 54, "level": 2}}, {"headings_1": {"content": "|\"", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ebeqny", "metadata": {"headings": [{"headings_0": {"content": "ebeqny", "page": 54, "level": 1}}, {"headings_1": {"content": "TS", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eAuabry yeesey einnsiy esesey wpd oes Wiqad\u0131m esesey wpd o20es esebiqen - esebiqeu wpd ones efuedew oynnye upd o2Jes", "metadata": {"headings": [{"headings_0": {"content": "eAuabry yeesey einnsiy esesey wpd oes Wiqad\u0131m esesey wpd o20es esebiqen - esebiqeu wpd ones efuedew oynnye upd o2Jes", "page": 54, "level": 1}}, {"headings_1": {"content": "ebeqny", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wigeAiW zoulgeH wigeAiW e\u00dfaqn] qkm", "metadata": {"headings": [{"headings_0": {"content": "eAuabry yeesey einnsiy esesey wpd oes Wiqad\u0131m esesey wpd o20es esebiqen - esebiqeu wpd ones efuedew oynnye upd o2Jes", "page": 54, "level": 1}}, {"headings_1": {"content": "ebeqny", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 54, "level": 2}}, {"headings_1": {"content": "eAuabry yeesey einnsiy esesey wpd oes Wiqad\u0131m esesey wpd o20es esebiqen - esebiqeu wpd ones efuedew oynnye upd o2Jes", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S \n~4230Ay Bip esese\\} 432049 Bip esesey 483044 Bip e e e \n\u20189 \u2018L \u201cOT", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 54, "level": 2}}, {"headings_1": {"content": "eAuabry yeesey einnsiy esesey wpd oes Wiqad\u0131m esesey wpd o20es esebiqen - esebiqeu wpd ones efuedew oynnye upd o2Jes", "page": 54, "level": 1}}, [{"headings_0": {"content": "Le", "page": 54, "level": 2}}, {"headings_1": {"content": "eAuabry yeesey einnsiy esesey wpd oes Wiqad\u0131m esesey wpd o20es esebiqen - esebiqeu wpd ones efuedew oynnye upd o2Jes", "page": 54, "level": 1}}], [{"headings_0": {"content": "Le", "page": 54, "level": 2}}, {"headings_1": {"content": "eAuabry yeesey einnsiy esesey wpd oes Wiqad\u0131m esesey wpd o20es esebiqen - esebiqeu wpd ones efuedew oynnye upd o2Jes", "page": 54, "level": 1}}]], "page": 54, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Lamwo District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Lamwo District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..db932c99998b7483eaeb82b2ff87ab53082b6858 --- /dev/null +++ b/reports/chunks/Lamwo District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LAMWO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORieiay", "metadata": {"headings": [{"headings_0": {"content": "ORieiay", "page": 1, "level": 1}}], "page": 1, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "opp", "metadata": {"headings": [{"headings_0": {"content": "opp", "page": 1, "level": 3}}, {"headings_1": {"content": "ORieiay", "page": 1, "level": 1}}], "page": 1, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nList of Acronyms \n\\| Acronym \u2014 Meaning. DIG District \nu Local Government \\_ \n\\| GoU N Government of Uganda \n\\| ICT \\_\\_\\_\\_\\_\\_\\| Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "opp", "page": 1, "level": 3}}, {"headings_1": {"content": "ORieiay", "page": 1, "level": 1}}, [{"headings_0": {"content": "opp", "page": 1, "level": 3}}, {"headings_1": {"content": "ORieiay", "page": 1, "level": 1}}], [{"headings_0": {"content": "opp", "page": 1, "level": 3}}, {"headings_1": {"content": "ORieiay", "page": 1, "level": 1}}], [{"headings_0": {"content": "opp", "page": 1, "level": 3}}, {"headings_1": {"content": "ORieiay", "page": 1, "level": 1}}]], "page": 1, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "page": 3, "level": 1}}, {"headings_1": {"content": "opp", "page": 1, "level": 3}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nal Organization. of Supreme. Institutions _ a Ta", "metadata": {"headings": [{"headings_0": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "page": 3, "level": 1}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Integr and system \nLLG \\| ch Local Governments Supreme Audit \n\\_ISSAIs \\_ International Standards", "metadata": {"headings": [{"headings_0": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "page": 3, "level": 1}}, [{"headings_0": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "page": 3, "level": 1}}], [{"headings_0": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI | L IPPS_ . Internat ted Personnel Payroll Audit ee", "page": 3, "level": 1}}]], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of _ Institut", "metadata": {"headings": [{"headings_0": {"content": "of _ Institut", "page": 3, "level": 5}}, {"headings_1": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \njo", "metadata": {"headings": [{"headings_0": {"content": "of _ Institut", "page": 3, "level": 5}}, {"headings_1": {"content": "nal Organization. of Supreme. Institutions _ a Ta", "page": 3, "level": 1}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lower", "metadata": {"headings": [{"headings_0": {"content": "Lower", "page": 3, "level": 6}}, {"headings_1": {"content": "of _ Institut", "page": 3, "level": 5}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IR -! ocal Revenue", "metadata": {"headings": [{"headings_0": {"content": "Lower", "page": 3, "level": 6}}, {"headings_1": {"content": "of _ Institut", "page": 3, "level": 5}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| MoFPED", "metadata": {"headings": [{"headings_0": {"content": "| MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "Lower", "page": 3, "level": 6}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development _ nl", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance, Planning and Economic Development _ nl", "page": 3, "level": 1}}, {"headings_1": {"content": "| MoFPED", "page": 3, "level": 3}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 3, "level": 1}}, {"headings_1": {"content": "Ministry of Finance, Planning and Economic Development _ nl", "page": 3, "level": 1}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ae CRT ee \nram", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 3, "level": 1}}, {"headings_1": {"content": "Ministry of Finance, Planning and Economic Development _ nl", "page": 3, "level": 1}}, [{"headings_0": {"content": "Budgeting", "page": 3, "level": 1}}, {"headings_1": {"content": "Ministry of Finance, Planning and Economic Development _ nl", "page": 3, "level": 1}}]], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 6}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 1}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_PFMA Public Finance Management Act \\| PS/ST Permanent Secretary / \n\\| \\| \nSecretary Treasury \\_ ll", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 6}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 1}}, [{"headings_0": {"content": "System", "page": 3, "level": 6}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 1}}], [{"headings_0": {"content": "System", "page": 3, "level": 6}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 1}}]], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 2}}, {"headings_1": {"content": "System", "page": 3, "level": 6}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a Uganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 2}}, {"headings_1": {"content": "System", "page": 3, "level": 6}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| USMID", "metadata": {"headings": [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal infrastructure Development. \nUWEPE \\_\\_) Empowerment \u2014 \u2014 \u2014 \\_ \u2014 \n\\| Tt Uganda Livelihood Women Project. \nYLP Youth Program \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LAMWO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Lamwo District Local Government, which comprise the Statement of Financial Position as at 30\u2122 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 Lamwo 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": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}, [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the 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 Lamwo District Local Government is to effectively and equitably deliver coordinated quality services to the community in Lamwo District, focusing on the national priority areas. \nDuring the financial year 2022/2023, Lamwo District Local Government had a budget of UGX. 46,454,531,349 out of which UGX. 39,598,633,261 (85%) was warranted as shown below; \nDetails Budget UGX \\_Warrants UGX S%efunding \\_ Recurrent(Wage) ee \n\\_\\_ 260 == 152, 980, 177 \\_\\| \n\\| 15,152,980,", "metadata": {"headings": [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}, [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}]], "page": 4, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "num", "metadata": {"headings": [{"headings_0": {"content": "num", "page": 5, "level": 2}}, {"headings_1": {"content": "| USMID", "page": 3, "level": 3}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\", "metadata": {"headings": [{"headings_0": {"content": "num", "page": 5, "level": 2}}, {"headings_1": {"content": "| USMID", "page": 3, "level": 3}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent(Non-wage)", "metadata": {"headings": [{"headings_0": {"content": "Recurrent(Non-wage)", "page": 5, "level": 1}}, {"headings_1": {"content": "num", "page": 5, "level": 2}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,480,545,796", "metadata": {"headings": [{"headings_0": {"content": "8,480,545,796", "page": 5, "level": 2}}, {"headings_1": {"content": "Recurrent(Non-wage)", "page": 5, "level": 1}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,669,070,790", "metadata": {"headings": [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDevelopment 22,821,005,293 \\_18,776,582,294 Total 46,454,531,349 39,598,633,261 \nOut of the total warrants of UGX. 39,598,633,261, I reviewed the utilisation of warrants worth UGX.26,638,418,175(67%) as summarised in the table below; \nDetails Actual Cumulative Cumulative expenditure Actual % out of expenditure total warrants Wage expenditure \nBi \n2 PDM expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}, [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}], [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}]], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45,815,750.", "metadata": {"headings": [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 USMID 2,333,413,038 \n\\_ \n4 Education grant Formerly SFG \n42 \n- \n5 Development Response to Displacement \n62 Impacts (DRDIP) \nUGIFT (Infrastructure) 50,510,300 are \nein i\u00e4elemeentei 24,467,791,149 \\| m 7 Water development grant 596,755,778 \\| \n8 Microscale irrigation project \n288,229,000 \\_25,352,775,927\\| 26,638,418, 64 \n\\| \n9 Budget outputs sampled \n1,285,642,248 \\| ia \n\\| Total of the utilised warrants 26,638,418,175 \naudited \nOut of the total warrants of UGX. 39,598,633,261 in the financial year 2022/2023, UGX. 13,763,864,061 (35%) was spent on wage costs for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this report. \nObservation \nRecommendation Revenue Performance \nPerformance of Local Revenue \nI advised the According to the approved budget, the entity was supposed to collect local Accounting Officer to revenue of UGX. 657,100,000 however; by the end of the year, only UGX. initiate controls to 274,348,845 had been collected representing 42% performance. The summary ensure \nrevenue is in the table below and the details are in appendix 1 (a). \ncollected is banked intact. \nSource Approvedbudget ActualCollecti Variance \nI further advised the \nTax Revenues 219,600,000 \nAccounting Officer to \\_", "metadata": {"headings": [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}, [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}]], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "437,500,000", "metadata": {"headings": [{"headings_0": {"content": "437,500,000", "page": 6, "level": 2}}, {"headings_1": {"content": "45,815,750.", "page": 5, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "initiate strategies of recovery this revenue.", "metadata": {"headings": [{"headings_0": {"content": "437,500,000", "page": 6, "level": 2}}, {"headings_1": {"content": "45,815,750.", "page": 5, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "657,100,000", "metadata": {"headings": [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Overall, the District under collected local revenue which denied the entity Accounting Officer to resources for implementation of the following planned activities. Appendix 1 \ninitiate strategies to (b) refers \ncome up with alternative sources of The under collection of local \nrevenue was local", "metadata": {"headings": [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "attributed to the following; \nrevenue. \nFailure by Public Service to remit the correct amount of Local Service \ne \nTax due to the district. \nI further advised the Laxity on part of the lower local governments to collect the fees. Non \ne \nAccounting Officer to remittance by LLGS. \nensure that all e Reforms introduced by Ministry of Local Government i.e. introduction \nrevenue collections of IRAS which has challenges with network coupled with lack of \nare trained on the use training IRAS. \non \nof IRAs used to e Total ban on charcoal products \nenhance \nrevenue collection. \nThe Accounting Officer attributed the under-performance to; \ne Lower local governments collected fund directly into their Bank \nAccounts and spent it without transferring to Treasury Single Account, \ntherefore the District could not recognize that revenue. \nIntroduction of IRAS majority of revenue collectors were not trained \ne \nto use the system hence low revenue collected. \nBan on forest products especially charcoal and logging. e \n1.2 Performance of GOU Warrrants \nThe District had an approved budget of UGX. 41,330,432,365 to implement the I \nadvised the various programmes, out of which UGX. 37,500,469,306 was warranted Accounting Officer to resulting in a shortfall of UGX. 3,829,963,059 representing 91% performance. ensure that all", "metadata": {"headings": [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}, [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}]], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "unimplemented", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is shown in activities are rolled Appendix 2 (a); \nover to the subsequent period. The UGX. 3,829,963,059 that was not warranted was meant for the following \nactivities which were either partially or not implemented at all as in table \nbelow; Details in appendix 2 (b). \nNo. Programme Amount not Activities not Purpose of the \nNo Observation Recommendation \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Transfer to Other Government Units \ne Maintenance - Other Fixed Assets \nThe Accounting Officer acknowledged the shortcoming and indicated that unimplemented activities were rolled over to the subsequent period. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of UGX. I advised the 4,466,998,984 from the various programmes out of which UGX. 1,823,815,110 Accounting Officer to was warranted resulting in a shortfall of UGX. 2,643,183,874 representing 41% engage the relevant performance. Development Partners for commitment and The performance of warrants for each of the programmes is shown in the table have unimplemented below; \nactivities rolled over for implementation in Programme Approved Warrants the subsequent period. \nHuman Capital Development 3,277,168,644 1,294,009,156 39\\_ Integrated Transport Infrastructure 671,929,840 143,744,362 21 Natural Resources, Environment, 267,488,423 252,149,423 94 Climate Change, Land And Water \n120,001,077 99,112,169 83 4,466,998,984 1,823,815,110 \nThe UGX. 2,643,183,874 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nAmount not Activities not Purpose of the warranted implemented unimplemented \nTe Se ws ~ 368,170,300 \\| Non- \nTo create office \\| \nDevelopment Residential space for \\| \nBuildings \nadministrative \n- \nAcquisition running of the MC \n\\| Human. \nCapital 1,078,629,242 Travel inland To carry out Development outreaches and immunisation. \n; \\_ \\_\\_\\_. Integrated \n494,702,912 Roads and Improving the road \\| i Transport Bridges - network Infrastructure \nAcquisition", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}, [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}]], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,941,502,454", "metadata": {"headings": [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], "page": 7, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Road Rehabilitation of Abakayak-Katum Roads. \nDrilling and Rehabilitation of Borehole in the District. \ne \n[No Observation Recommendation \\_\\| \n\\| 1.4 Utilization of Warrants \nOut of the total warrants of UGX. 39,598,633,261 availed during the year, I \nadvised the UGX. 33,057,358,462. was utilized by the entity resulting in un-utilized Accounting Officer to warrants of UGX. 6,541,274,799 representing utilization of 83% as shown in always ensure that the table below; \nprocurements are \nProgramme \nWarrants \nunder-taken in time Utilised warrants % to avoid failing to utili absorb funds. \nsati \n94 I informed the Agro-Industrialization 960,871,838 904,010,284 Accounting Officer Sustainable Petroleum 5,000,000 \n100 that the matter of Development \ndelayed approval of Tourism Development \n2,200,000 2,199,995 the design will be 662,288,948 brought to the Natural Environment, 1,210,432,660 u ul attention of the", "metadata": {"headings": [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}, [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}]], "page": 7, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Resources,", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Climate Change, Land And Water \nrelevant \nMinistry. Management \nPrivate Sector Development 58,096,504 a S \nSustainable Energy Development 3,000,000 3,000,000 \u00a9 So I advised the Integrated Transport 5,949,855,770 4,103,651,698 Accounting Officer to ensure close Infrastructure And Services \nDigital Transformation 86,048,707 78,213,000 9 la supervision and monitoring of projects Public Sector Transformation 11,225,218,791 under Community Mobilization And 161,278,474 \n96 implementation. \nMindset Change \ni \\_Governance And Security \n= advised the 1,122,968,527 1,110,134,843 99 I also Development Plan 783,481,090 739,273,478 Accounting Officer to Implementation \nrequest MoFPED to \"33,057,358,462 revote the unutilised funds to the The warrants that were not utilized were meant for the following key activities subsequent period. that were partially or not implemented at all. \nThe Accounting Table Showing key activities affected by under-utilization of warrants Officer should closely No. Programme Warrants not Activities affected Reason for the relate with MoWE on Utilized \nby the under underutilization of approval of project", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}, [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}]], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "designs.", "metadata": {"headings": [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated 1,755,598,876 Roads and Bridges Delayed release of Transport \n", "metadata": {"headings": [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}, [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}]], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition funds and delayed Infrastructur (Construction of procurement e And Pagada Bridge process Services 515,198,107 Sector Delayed release of Development funds and delayed Grant", "metadata": {"headings": [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "un", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 10, "level": 2}}, {"headings_1": {"content": "designs.", "page": 8, "level": 1}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.6 Implementation of outputs \nI assessed the implementation of Five (5) outputs with forty-one (41) activities I \nadvised the worth UGX. 11,494,741,889 and noted that; \nAccounting Officer to follow up with the e None of the Five (5) outputs were fully implemented. \ncontractors to have e Five (5) outputs with forty-one (41) activities worth UGX. 11,494,741,889 the defects corrected. were partially implemented. Out of the forty-one (41) activities, the \nentity fully implemented twenty-three (23) activities; eighteen (18) I further advised the activities were partially implemented, while none of the activities Accounting Officer to remained unimplemented. \nclosely supervise and e None of the outputs were not implemented. \nmonitor construction works to address the challenges \nTable showing performance indicators and targets \nexperienced during Category No. of No of No. of No of; No of Expenditure \nexecution. of output activitie Activities activitie activiti Amount (UGX) \noutputs s sin the fully s es not \nassess outputs impleme partially imple \nnted implem mente \na", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 10, "level": 2}}, {"headings_1": {"content": "designs.", "page": 8, "level": 1}}, [{"headings_0": {"content": "un", "page": 10, "level": 2}}, {"headings_1": {"content": "designs.", "page": 8, "level": 1}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nie", "metadata": {"headings": [{"headings_0": {"content": "nie", "page": 10, "level": 1}}, {"headings_1": {"content": "un", "page": 10, "level": 2}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \n0 \n0 11,494,741,889", "metadata": {"headings": [{"headings_0": {"content": "nie", "page": 10, "level": 1}}, {"headings_1": {"content": "un", "page": 10, "level": 2}}, [{"headings_0": {"content": "nie", "page": 10, "level": 1}}, {"headings_1": {"content": "un", "page": 10, "level": 2}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "za", "metadata": {"headings": [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 11,494,741,889 \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the Lamwo district partially implemented the following planned activities. \nConstruction of Padibe East Seed Secondary School e \ne Construction of five stances drainable latrine at Kirombe Primary school in Madi Opei Sub county. \ne Rehabilitation of Lamwo Town Council Palabek Ogili Road -", "metadata": {"headings": [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}, [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}], [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}], [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(25.125Km)", "metadata": {"headings": [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Timoni Langoya Memorial Library Construction Project e \nat St Mary's College Madi Opei. \ne Ametmet Kudada Micro Dam Construction. \nNo\\_ \\| Observation \n\\| Recommendation iii. Delayed works on construction of Lagot Opuk market was due delayed \nrelease of supplementary budget however, works were almost complete \nand the last payment certificate was initiated. \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 RTI \nI sampled one activity with a total expenditure of 302,158,475. The significant findings are provided in the table below. \nNo. Programme Activity Source Total Pictorial evidence details of expenditure \nfunds (UGX) \u2018Bns \nIntegrated Construction RTI 302,158,475 & \nTransport of low cost", "metadata": {"headings": [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}, [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BG", "metadata": {"headings": [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \nInfrastructure sealing of \n! and Services Lamwo \n\\| \nSummary Audit Management of findings conclusion Response \nAt the Works Management time of complete acknowledged inspection however the anomaly and the road the attributed the Town f works broken broken culverts", "metadata": {"headings": [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}, [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}]], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "% os", "metadata": {"headings": [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Council \nwere culverts to the effect of : \nRoad 2.0Km \nRoad as per \nk \ncomplete needed the heavy trucks however to be that were certificate Bs there worked ferrying No. 01 \nBe coe were on. materials to the", "metadata": {"headings": [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}, [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}]], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 11, "level": 1}}, {"headings_1": {"content": "% os", "page": 11, "level": 1}}], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "newly", "metadata": {"headings": [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], "page": 13, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "From the analysis, I noted that; \nappointed staff are promptly accessed e The supplementary funding of UGX.1,389,116,116 was not utilized. \nto the payroll to avoid \nunder \nThe Accounting Officer explained that the District had planned to recruit all \nabsorption of wage heads of departments and fill staffing gaps in Health and Education funding. departments but only few heads of departments and staffs were recruited. \nThe recruitment was limited by the absence of the District service \ncommission. Thus making it difficult to absorb the above fund. Lastly some \nof the recruited staffs delayed to access the payroll. \n2.2 Validation of employees on the entity payroll \nThe District had 1,107 employees on the IPPS payroll of which 1,074 I advised the (97%) were fully verified, none was partially verified/ not verified, and Accounting Officer 33(3%) did not show up. \nto use the verified payroll as a basis of In addition, two (02) individuals had not accessed the payroll by end of updating monthly June, 2023. These were captured as new records in my determination of payrolls for paying the District wage bill. \nemployee emoluments.", "metadata": {"headings": [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}, [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}]], "page": 13, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) Out of 1,107 (97%) employees appeared for the validation exercise The Ministry of and presented all the pre-requisite documents to confirm their Public \nService existence and regularity of recruitment. \nshould make arrangements to b) A total of 33 (3%) employees on the payroll did not appear for the \nvalidate any staff validation and were categorised as follows; \nwho have been genuinely \ni. 7 employees who did not appear for the headcount were accounted for by accounted for by the Accounting Officer as being away for the \nAccounting genuine reasons which included study leave abroad, staff who had \nOfficer. \nno National IDs at the time of validation. \nii. \n17 employees were confirmed to have exited the District due to: The \nAccounting death, dismissal, abscondment, retirement, transfer of service, Officer \nshould and those who are known to the Accounting Officer but failed to initiate a process of appear for validation without justification. \ndeleting these names from the ii, \nI further noted that 09 individuals were not accounted for and payroll. For staff on these were omitted from the validated payroll. \ntransfer of service, the Accounting c) 02 individuals whose names were not on the District\u2019s payroll by June Officer \nshould 2023, appeared for the validation exercise. These individuals were initiate a process of included on the validated \nconfirmation the transfer of", "metadata": {"headings": [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}, [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}]], "page": 13, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nLamwo District received UGX. 597,907,791, out of UGX. 597,907,791 budgeted (100%) for the financial year 2022/23. Out of the UGX. 597,907,791 received, the District spent UGX.82,709,684 (14%) leading to un-utilized funds of", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}]], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.515,198,107.", "metadata": {"headings": [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant. \n\" \nCategory Activity Planned N ne ae animieren ie Piped Water Sub-Grant (UgIFT Construction of Pawach mini piped \na \nAll water projects budgeted for were provided for in the approved five-year development plan. \nAll the water projects were eligible. \nThe entity undertook desk and field appraisals for all the water projects. \nThere was Compliance with PPDA Guidelines and no procurement anomalies were noted. \nThe water project design was approved by the Ministry of Water and Environment. \nAll funds under the water development grant were accounted for. \nNo mischarge of expenditure under the water development grant was noted. \nThe district had water quality testing kits and water quality testing was undertaken. \nAll the pipes bought for borehole works (rehabilitation) and all the pipes supplied by the contractor for construction of the production well were stainless steel. The District had agreement, formal consent, or MoUs for the land on which one (01) water facility was constructed. \nOne (01) implemented project had not been recorded in the asset register. \n\u00b0 \n6.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.2.1 Planning \nThe 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 oe \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. \nstipulates that LGs should prioritise water supply investments for sub-counties e \nthat have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Lamwo DLG and noted the following; \nThe District did not make any allocation under the Rural Water and Sanitation \u00b0 \nSub-Grant (RWSSG) (traditional component). \nIn addition, the District allocated 95% to new capital development instead of a minimum of 85% leading to over allocation by UGX. 58,486,169 (10%). \ne One (01) ongoing UGFIT project (seed school) had not been provided with water source that was accessible by the local community. Details are in table", "metadata": {"headings": [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}, [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}]], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 6}}, {"headings_1": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGIFT Project \nWater source place Community (name) and Audit Conclusion and status", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 6}}, {"headings_1": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Padibe", "metadata": {"headings": [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nConstruction \nNo water source ' \nSeed Secondary School. provided \naccessibility to water s status \nPadibe sub county. No \\| Water source water source provided. not provided. \nAs a result, surrounding communities did not get to benefit from water sources that were supposed to accompany the projects. \nThe Accounting Officer explained that the water sector budget was inadequate to provide piped water to Padibe Seed Secondary School and he further indicated that this would be considered in the subsequent planning period. \nRecommendation \nI advised the Accounting Officer to ensure that special Consideration of Seed Schools and Health Centres is made in the distribution of water funds/resources. \n6.1.2.2 Funding and Absorption \nI reviewed the budget performance of Lamwo DLG and noted the following; \no UGX. 597,907,000 (100%) was received, budgeted. Out of the funds received UGX. 376,138,000 (63%) related to Rural Water and Sanitation Sub- Grant (traditional component) and UGX. 221,769,000 (37%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nCategory/purpose Approved Release Expenditure Un-utilized % Estimate \nAbsorptio \nn \n\\| \n\\| \nRural Water and 376,138,000 376,138,000 \n376,138,000 Sanitation Sub- \nGrant (traditional \ncomponent) \n\\| \n\\| \n> Piped Water Sub- 221,769,000 221,769,000 82,709,684 139,059,316 Grant (UgIFT \n\\| \n\u201acomponent \n\\| \n;", "metadata": {"headings": [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}, [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}]], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "597,907,0", "metadata": {"headings": [{"headings_0": {"content": "597,907,0", "page": 18, "level": 2}}, {"headings_1": {"content": "Padibe", "page": 18, "level": 3}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|_", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 597,907,000 00 82,709,684 515,197,316 14% \\| \ne A review of the annual work plan, budgets and performance reports revealed that out of the planned two (02) activities, 01 was fully implemented, 1 was partially implemented. Details are in table below. \nSN WaterProjects/facili Plann TActu Plannedexpe Expenditure Variance(UG Audit \nRecommendations \nI advised the Accounting Officer to ensure all the procurements are timely undertaken so that services are timely rendered to the intended communities. \nI further advised the Accounting Officer make a follow up with the service provider to expedite the works. \n6.1.2.3 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \ne Design and build of Pawach mini piped water system project did not have its procurement advert published by 30\" June 2022. Table below refers. \ne Design and build of Pawach mini piped water system project did not have its procurement contract awarded by 31\u00b0 October 2022. Table below refers. \nWater Projects/facilities", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}, [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}]], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Design and build of Pawach mini piped water system project \nDesign and build of Pawach mini piped water system project \nAdvert not published by 30\u00b0\" June 2022, but rather on 12\" September 2022. Procurement contract was not awarded by 31\u00b0 October 2022 but rather on 7!\" December 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}, [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}], [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}]], "page": 19, "document_name": "Lamwo 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": "_|", "page": 19, "level": 3}}], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the observation and indicated that the interdiction of Senior Procurement Officer was lifted and this will boost the sector. \nRecommendation \nI advised the Accounting Officer to ensure all the procurements are timely undertaken so that services are timely rendered to the intended communities. \n6.1.2.4 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 \noe All boreholes fitted with hand pumps should have a minimum yield of 500", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}]], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All 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. \nI reviewed the implementation of the Grant activities and noted the following; \n6.1.2.5 Inspection of water Grant activities \nI conducted physical inspections of one (01) project implemented at UGX. 517,634,118 on 30\" November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation(s) Remarks \n1 Pawach mini Stalled works and site \n\\| \\|\\| advised \nI the Accounting piped water abandoned. Site was \n\\_\\| Officer to closely monitor system slab not hoarded. \nthe contract works to for guard \nensure the project is house and Management \ncompleted so that the tank base at response \nservices are accessed by Potika Sub The Accounting \nthe community. \nCounty. Officer explained that \nthe project of piped", "metadata": {"headings": [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}, [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contractor:", "metadata": {"headings": [{"headings_0": {"content": "Contractor:", "page": 20, "level": 2}}, {"headings_1": {"content": "litres/hour.", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| water system \\| Alison commenced in March \"Photo showing \u00a3 \nstate of", "metadata": {"headings": [{"headings_0": {"content": "Contractor:", "page": 20, "level": 2}}, {"headings_1": {"content": "litres/hour.", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pawach", "metadata": {"headings": [{"headings_0": {"content": "Pawach", "page": 20, "level": 2}}, {"headings_1": {"content": "Contractor:", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mer It a a expired on \n\\| piped water facilities constructed \\| une 2023 and as at 30-Nov-23 \n\\| Contract funds were swept ee euere amount: back to the \nUGX. consolidated fund \n517,634,118 account. The District \nreceived", "metadata": {"headings": [{"headings_0": {"content": "Pawach", "page": 20, "level": 2}}, {"headings_1": {"content": "Contractor:", "page": 20, "level": 2}}, [{"headings_0": {"content": "Pawach", "page": 20, "level": 2}}, {"headings_1": {"content": "Contractor:", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 20, "level": 2}}, {"headings_1": {"content": "Pawach", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "paid", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_, \nsupplementary \n\\| \nto inspection budget, funds were \ndate: UGX. \u2018. revoted, contract binds 49,701,600 \\| : renewed and \\| \ncontractor resumed \nworks. \n\\| Photo showing state of Pawach \\| piped water facilities constructed \\| as at 30-Nov-23 \n\\| \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT)", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}, [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n6.2.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}, [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all activities Implemented were budgeted for. \nI observed that the district had a land title for the UGIFT project, Construction of oe \nPadibe East Seed Secondary School worth UGX. 2,760,173,990 implemented \nA review of expenditure vouchers revealed that Withholding Tax was deducted oe \nfrom all the payments made to Contractors of UGIFT projects. \ne I noted that the District prepared Quarterly monitoring reports as evidence of monitoring the implementation UGIFT activities. \nI noted that all payments worth UGX. 50,510,300 on various UGIFT activities had oe \nadequate supporting documents and was fully accounted for. \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.2.3 Planning and Budget Performance \n6.2.3.1 Funding and Absorption \nOut of the approved budget of UGX 2,080,920,946, the district received UGX 2,080,920,946 (100 %). Out of the received funds, UGX 50,510,300 (2%) was spent, thus leaving UGX 2,030,410,646 unutilized. Details are in the table below; \nApprovedbudget Warrants/Release Expenditure( Underfunding( Underabsor (UGX UGX) UGX ption ee B D=(A-B -C) 2,030,301,339 PF 0 2,030,301,33 ment \n3 \n\\| \nRecurrent 50,619,607 50,510,300 u 4097307 Total \\| 2,080,920,946 \\| \\| 2,080,920,946 50,510,300 0 2,030,410,6 46 \nUnder funding resulted in partial implementation of the following key activities; Construction of Padibe East Seed Secondary School. \ne \nAs a result, education services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the under absorption was due to failure by the contractor to the bank \nhence \nwas not made and funds \n6.2.4 Implementation of UGiFT activities \n6.2.4.1 Inspection of UGIFT activities \nI conducted physical inspections of one (1) UGIFT project implemented at UGX. 2,760,173,990 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendations Name \nRemarks \n\\_ \nee \n1 Construction At the time of \nI advised the of Padibe East inspection, the \nAccounting Officer to Seed \nproject was still \nSecondary at the \nSchool at preliminary \\| \nPadibe East stage and the \\| \n\\| \nSub county. pace of works \nwas very slow. \nContractor; \nMOGEN Materials were \nENTERPRISES also not onsite \nat time of \n\\| \\| follow-up with the \\| in \nne, \\| contractor to provide", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}, [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}]], "page": 21, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the bank guarantee \u201c=\\| \nfor the contract to progress normally.", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], "page": 22, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "In addition, I also advised the Accounting Officer to consider terminating Contract inspection. the on-going contract Amount; \\| \n2,760,173,990 This led to the k= \ndelay of \nAmount paid education \nto inspection service delivery bee \ndate; to the intended \n50,510,300 beneficiaries. \nThe Accounting Officer attributed this to late of \nand source for other contractors with 2 \ncapacity to complete the project. \nI advised the Accounting Officer to raise the issue of slow pace of construction with the relevant Ministries so that amicable award of solutions are contract which \nprovided to the led to delayed \nensure completion of implementation the works. \\| \nof project. \nl= \ncee \naac \nL \n6.3 Education Development Grant \n= \nBr \nws \nee \na \nThe Education Development Grant, formerly School's 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. \noe The District maintained 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. \ne The Six (6) Projects/programs worth UGX 311,111,758 were screened for likely environmental and social impacts. \nThe District prepared environment and social management plans for the six (6) e", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}, [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}]], "page": 22, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects/programs.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 20, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The District incorporated education development grants project activities totalling UGX 311,111,758 into the district plans and budgetary framework. \nThe entity Implemented projects that were planned and inspection revealed that oe \nall these projects existed. \noe No money was spent on activities outside approved Education Development grant work plan. \noe All contracts were awarded to the Best Evaluated Bidders by the Contracts Committee following the provisions of the PPDA ACT and PPDA Regulations. \ne The entity spent funds on only on eligible actives in accordance with the", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 20, "level": 2}}, [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 20, "level": 2}}]], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Project Management Committees and Procurement Committees of funded Projects/programs sought guidance from the district specialists for all the contracts under the grant. \n6.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n6.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}]], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 352,865,439 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the UGX. 352,865,436 released, UGX. 306,711,325 had been spent by the end of the year, resulting in an under absorption of UGX.46,154,111. \nThis was attributed to failure by the contractor to implement all the project works. Part of the money was supposed to be used to pay retention for other project sites, however the funds were swept back. \nThe Accounting Officer acknowledged the observation. Recommendation \nI advised the Accounting Officer to improve on monitoring and supervision of project", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}, [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 25, "level": 4}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All sub projects were monitored by the contract managers. \nThere was no inaccurate recognition of transfers upon disbursement of funds to", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 25, "level": 4}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subprojects", "metadata": {"headings": [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.4.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n6.4.2.1 Funding and absorption \nSection 5.2 of the DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project resources to the participating districts for planning and subsequent funding. Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI reviewed the budget performance of Lamwo District and noted the following; \ne Out of approved allocation of UGX. 10,320,713,690 for the FY 2022/23, only UGX, 8,417,914,819 (82%) was received leading to a shortfall of UGX. 1,902,798,871 Out of the total receipts, only UGX. 8,030,262,110 (95%) was \nFailure to absorb released funds affects the attainment of the program objective of providing support to the poor and vulnerable people in the refugee hosting areas. \nThe Accounting Officer explained that the amount underutilized was re-voted for implementation of the Projects whose funds were swept back to the Treasury. \nRecommendation \nI advised the Accounting Officer to ensure all affected activities are expeditiously implemented to avoid funds being swept back again. \n6.4.2.2 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \ne Out of 06 Infrastructure subprojects 06 (100%) subprojects worth UGX.3,537,172,075 were not implemented at all. Find details in Appendix 7. Out of 10 Livelihood 10 (100%) subprojects worth UGX 274,001,969 were not e", "metadata": {"headings": [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}, [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}]], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented at all. Find details in Appendix 8. \ne Out of 48 sustainable environment management subprojects 48 (100%) subprojects worth UGX. 3,975,657,729 were not implemented at all. Find details in Appendix 9. \nThe Accounting Officer explained that; \ne The disbursement came late and procurement processes was also done late and clearance with Solicitor General took two months and two weeks hence causing all these delays. \ne When the funds were released in May 2023, invoicing was immediately done but clearance of the Project Funds by Ministry of Finance took long until the 30\" June 2023. Therefore, not much could be done in terms of implementation within the specified time frame. \nRecommendation \nI advised the Accounting Officer to ensure going forward that procurements are under-taken in time to ensure timely implementation of the programme on he delayed clearance form solicitor General, the Accounting Officer was advised to closely relate with the Solicitor General on the requires clearance. \n6.4.2.3 Failure to Account for subproject funds through the DRDIP-MIS Section \nThe Accounting Officer explained that most of the infrastructure projects having huge accountability were almost at completion level and all accountabilities would be uploaded before the closure of the project. \nRecommendation \nI advised the Accounting Officer to expedite the entry of accountabilities in the system. \n6.4.2.4 Inspection for service delivery projects implemented in 2022/23 \nI sampled two (2) Sub projects/Sub groups with a total expenditure/contract amount of UGX. 4,141,402,784 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSub \nDetails of findings (Time, Pictorial Evidence \nRecommendation(s) project/Sub Quality, Quantity, Cost \ngroups and Functionality) \ne FY 2022/23 \n1 \\| Subproject 1 Bush clearing completed % \nI advised the Accounting - \nRehabilitation of \nOfficer to make a follow up", "metadata": {"headings": [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}, [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}]], "page": 26, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NN", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Palabek Kal- Shaping of the road \n% was on \\|x \n\\|\\*/ 25\u00b0, Pangira road (26 going at the time of site \nKm) inspection on 30 November \nwith the contractor to \nexpedite the construction works. \niA", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}, [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}]], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. Shaping had been done", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u00a34, . Contractor: - for only 20Km and \\| ieee \nKwed \ncompaction had not been \\|. \nConstruction Ltd done. \n, \nI further advised the \nAccounting Officer to Ah \nundertake close monitoring \u00bb \nContract There likely delay \\|\\| \n. \nwas in \n>\\| of the project to ensure its amount: UGX. completion of works, since the \\| \nVe I timely completion. 1 \n1,144,295,250 time left was only two \\|\\} \nve \\\\ months. t N \u2018\\| 3 \nAmount paid to \n\\\\ \\| inspection date: Management Response u = UGX.O \nThe Accounting ; Officer \nexplained that the bridge \nworks had started with \nexcavation of the pillars for \nthe base of the bridge and the \nroad works was progressing \nwell. \n2 Subprojet - 2 Road diversion at bridge had \nI advised the Accounting Construction of been done but bridge \\|: \nOfficer to make a follow \nPagada bridge construction had not \\| \nup with the contractor to commenced. expedite the \u2014 construction works. N \nThere was likely deay ni \nConstruction Ltd I \nDA 44 further advised the \n6.5 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Lamwo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nLamwo District received UGX. 294,825,140, out of UGX. 294,825,140 budgeted (100%) to implement the following activities. \nCategory \n' ' Planned Actual Activity \nantity quantity EINEN \n7 \n. neem \\| Capital Development (micro scale Installation of irrigation 0 \n0 irrigation equipment) \\| equipment \n\\_", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}, [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}]], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee 3", "metadata": {"headings": [{"headings_0": {"content": "ee 3", "page": 28, "level": 1}}, {"headings_1": {"content": "NN", "page": 27, "level": 11}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Complementary services Training of farmers 600 600 Setting up demo farms \\| 4", "metadata": {"headings": [{"headings_0": {"content": "ee 3", "page": 28, "level": 1}}, {"headings_1": {"content": "NN", "page": 27, "level": 11}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Be", "metadata": {"headings": [{"headings_0": {"content": "| Be", "page": 28, "level": 5}}, {"headings_1": {"content": "ee 3", "page": 28, "level": 1}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iy g", "metadata": {"headings": [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n6.5.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The District allocated funding 100% (UGX. 294,825,140) in Complementary services as required since the district is in the first phase of its implementation. The district spent Micro Scale Irrigation funds on eligible activities. \ne \nThe district complied with the selection criteria for the lowest priced technically e \nresponsive bid. \nThe outputs for complementary activities were adequately quantified in the work e", "metadata": {"headings": [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}, [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}], [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}]], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The monthly program activity reports to the Accounting Officer were also prepared as required. \n6.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; 6.5.3 Planning and Budget Performance \n6.5.3.1 Budget performance \nItem Revised Warrants/ Total Variance % budget Release expenditure absorption (as \nper \n\u201eBarmen file) \nQuarter one 294,825,140 \nQuarter two ns 275,047 4,346,000 93,929,047 \nQuarter three \\_\\_\\_196,550,093 \\| 10,136,000 \u201c186,414,093 \nQuarter Four 0 273,747,000 \na 294,825,140 288,229,000 \nAs a result of the budget shortfalls key program activities such as farm visits and awareness creations in Padibe Sub County, Padibe town council and katum Sub County were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed this to delay in release of funds, which affected implementation of some activities in the financial year under review. \nRecommendation \nI advised the Accounting Officer to roll over the affected activities for implementation in the subsequent period. In addition, the Accounting Officer should engage MoFPED to have the funds revoted. \n6.5.4 Implementation of the Micro irrigation program \nParagraph 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;", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}]], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Farmer awareness raising will be based on a communication strategy and user- oe \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. oe \nFarmer's co-funding are budgeted, managed and accounted for using Government systems. \ne The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \noe The supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period e \nand offers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following observations; \nThe supplier did not offer training and technical support to any farmers during e \nthe warranty period since the entity was still in the first phase of the project and had not yet supplied irrigation equipment. \nAs a result of the shortcomings, this affected the purpose for which the funds were disbursed and led to poor implementation of the program during the financial year under review. \nThe Accounting Officer acknowledged the issue and indicated that the district would comply accordingly. \nRecommendation \nI advised the Accounting Officer to ensure that all expenditure is incurred in line with the grant, budget and implementation Guidelines. \n6.5.4.1 projects \nI sampled 04 irrigation projects with a total expenditure of UGX. 88,448,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed Appendix 10 refers. \n6.6 Uganda Support to Municipal Infrastructure Development, Additional", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}]], "page": 29, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \ne To leverage institutional strengthening at the municipal LGs \ne To improve municipal urban infrastructure \ne Support to selected district LGs hosting refugees to improve planning, land tenure security, and small-scale infrastructure investments. \nLamwo District received UGX. 8,183,925,763, out of UGX. 8,184,269,176 budgeted to the implement the following key activities; \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}, [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}]], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 30, "level": 3}}, {"headings_1": {"content": "Financing", "page": 30, "level": 2}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 30, "level": 3}}, {"headings_1": {"content": "Financing", "page": 30, "level": 2}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "at)", "metadata": {"headings": [{"headings_0": {"content": "at)", "page": 30, "level": 2}}, {"headings_1": {"content": "Activity", "page": 30, "level": 3}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.6.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll (03) USMID projects/subprojects worth UGX. 9,602,292,138 implemented were captured in the entity work plans and budgets for the financial year under review. \nAll the three infrastructure subprojects that received funding totaling UGX. 9,602,292,138 were prioritized for funding. \nThe District had an Environment and Social Management Plan for the running", "metadata": {"headings": [{"headings_0": {"content": "at)", "page": 30, "level": 2}}, {"headings_1": {"content": "Activity", "page": 30, "level": 3}}, [{"headings_0": {"content": "at)", "page": 30, "level": 2}}, {"headings_1": {"content": "Activity", "page": 30, "level": 3}}]], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The entity did not incur ineligible expenditure. \nAll the (03) subprojects worth UGX. 9,602,292,138 had contract management teams constituted. \nThere was no irregular transfer of program funds to Sub Counties during the period under review. \nThere were no cases of non-payment of certified works and therefore no Non- disclosure of Program Liabilities. \n6.6.1.1Areas of improvement \nI noted the following areas where the District needs improvement; 6.6.2 Planning and Budget performance", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}]], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) Planning \nProgramme Operation Manual (POM), 2019; Memorandum of Understanding (MoU) between MoLHUD and the participating Municipalities/ District Local Governments; Public Finance Management Act (PFMA), 2015; and Program Participating Agreement, require; \nThe obligations of either parties to be signed prior to Program commencement. The local government shall meet the minimum access conditions for the grant as \u00b0 \nset out in the performance assessment tool. \nThe Municipal Institutional Strengthening Grant (MISG) will provide resources to the participating municipal Local Governments for the demand-driven institutional strengthening targeting special urban capacity needs. \nThe production of an Environmental and Social Management Plan (ESMP) intended to ensure efficient environmental and social management of infrastructure activities, and that the mitigation measures are carried out and monitored by the responsible parties. The M/DEO, with inputs from the CDO and other technical staff as needed, will prepare the ESMP. \nI made the following observations; \nThe Accounting Officer attributed the low absorption of funds of first batch of the projects (Market and Resource Centre Constructions) delayed procurement which was completed in third quarter of FY 2021/2022 and hence the delay to hand over the site for works to commence. He further stated that delayed road designs and procurement affected the current projects as well. \nRecommendation \nI advised the Accounting Officer to engage the Ministry of lands, Housing and Urban Development to ensure timely designs and procurement of works for USMID", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}]], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 32, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.6.3 projects \nI sampled two (2) projects with a total expenditure of UGX. 1,546,989,725 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. Details in Appendix 10(b). \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Lamwo District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable \nauditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA 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 internal control systems. \nThe 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 PDM 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 Structure", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 38, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG \nCore e The HLG Core Implementation I advised the Accounting Officer to Implementation team was fully constituted as per ensure that PDM HLG Core Teams the guideline. \nimplementation team is operational e The District did not prepare and functional and performs activities quarterly performance reports. \nin line with the PDM guidelines. \ne There was no evidence of \nMobilization and sensitization of \nthe various stakeholders at all \nlevels including communities, \n\\+ There was no Support for the \ncontinuous formation of PDM \nenterprise groups, \ne There was no training of the PDM \nenterprise groups and SACCOs, \nand, \ne There was no continuous data \ncollection at household and \ncommunity levels.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 38, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the issue and attributed it to a gap in \nplans for the FY 2022/2023 were not prepared by all the PDCs. \ne None of the PDCs prepared quarterly performance reports. \ne 10 PDCs received funding of UGX. 250,000 per quarter for the PDC activities \nAccounting Officer explained that this was attributed to delayed release of the quarterly operational funds that affected PDM activities.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 38, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General Meetings \u00ab 9 SACCOs did not hold a general I advised the Accounting Officer to by PDM SACCOs meeting. \nensure that all PDM SACCOs follow e In 9 SACCOs, a leadership vetting the PDM guidelines in conducting committee was not elected and meetings and instituting their SACCO inaugurated. \nleadership for proper management of \u00abIn 9 PDM SACCOs, the vetting SACCO funds. \ncriterion following the PDM SACCO \nbyelaws was not approved/not \nincluded in the minutes/agenda \n\u00ab9 PDM SACCOs did not have \ntraining of the PDM SACCO \nmembers during the meeting \n\u00ab 9 PDM SACCOs did not include the \nbank account opening resolution in \nthe minutes \ne By the time of the first general \nmeeting, all PDM SACCOs had \nalready received funds", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the anomaly and noted it for improvement.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO \u00ab10 sampled PDM SACCOs with I advised the Accounting Officer to Board \nfully constituted Boards did not ensure all SACCO boards hold regular hold regular Board meetings. \nmeetings and board members fill in e The members of the board did not expression of interest forms prior to fill in expression of interest forms election. \nprior to being elected board \nmembers.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. SACCO \n\u00ab All SACCOs did not have functional I advised the Accounting Officer to Committees and supervisory, executive committees ensure that all SACCOs have Sub Committees as well as the Loan, Production, functional committees and Marketing, Business Development subcommittees. \nservices, Finance and investment", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7.4 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \n\\| SN Nature of Observations Recommendation training", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of Local \u00ab Training of local experts was not I advised the Accounting Officer to Experts \ncarried out. \nensure that local experts are trained to \\+ The training was not attended by carry out continuous sensitization and other cadres other than Parish mobilization of communities. \nChief, CDOs, Commercial Officers, \nand Extension officers.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the anomaly and indicated that it was noted for improvement.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Training \nof eThe HLG core implementation I advised the Accounting Officer to Households and team did not train households liaise with the PDM Secretariat to Enterprise Group and enterprise group leaders in ensure that adequate funding is Leaders \n86 parishes on household provided to support the PDM visioning and enterprise analysis. operational activities", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer explained that formal trainings were not organised due to a PDM", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of 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 AO shall submit an Attestation Form to confirm that the PDM SACCO was \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All the 10 sampled SACCOs were not I advised the Accounting Officer to SACCOs Under the licensed to take on the business of engage the PDM Secretariat for Microfinance \nlending under Microfinance further guidance on this matter. Institutions Money Institutions money lenders act as \nLenders Act \ndetailed in Appendix 13.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nAccounting Officer acknowledged the issue and explained that the", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidance was not clear on licensing", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Signing of PRF e UGX 1,025,000,000 was I advised the Accounting Officer to Financing", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "transferred to 10 sampled SACCOs ensure that going forward that all \nimprovement. \nSubmission of e UGX 1,025,000,000 was I advised the Accounting Officer to Attestation Forms by transferred to 10 sampled SACCOs ensure that going forward the \nAccounting \nwithout evidence of submission of attestation forms are submitted to Officer (AO) \nattestation form to the Secretariat the PDM Secretariat before funding as detailed in Appendix 15. \nof PDM SACCOs. \nAccounting Officer acknowledged the anomaly and noted that action shall be taken accordingly. \nIrregularities in registration of PDM SACCOs and Enterprise groups could lead to loss of PRF due to funding illegitimate SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n7.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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. \ne Each 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. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 42, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection \nand e All the 10 sampled parishes selected I advised the Accounting Implementation of", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "flagship projects that were inconsistent Officer to ensure that regular Prioritized/Flagship with the LG selected priority trainings are carried out for Projects commodities. \nthe beneficiaries to create \u00b0 42 farmer enterprise/households awareness and ensure that implemented projects that are not from they implement activities in the priority commodity list. Details are line with the PDM objectives. in Appendix 16. \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer acknowledged the failure of the parishes to select and implement prioritized projects and noted the guidance for improvement.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Loan Application and e For beneficiaries in the 8 sampled I advised the Accounting Approval Process", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Parishes who accessed loans after 5\" Officer to engage the June 2023, there was no evidence that responsible parties that is they had been vetted by a village the PDM Sacco Board to meeting convened by the enterprise ensure that the stipulated groups as detailed in the table below. \nloan application and approval Failure to follow the stipulated loan process is complied with. application and approval process may \nresult into ineligible beneficiaries \naccessing PRF. \nThe Accounting Officer acknowledged the \nfailure of the parishes to follow the \nstipulated loan application and approval \nprocess and noted the guidance for \nimprovement. \n", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for I noted that 10 PRF beneficiaries who I advised the Accounting Farming Enterprises carried out farming enterprises in the 2 Officer to engage PDM sampled PDM SACCOs did not obtain Secretariat and MoFPED for agricultural insurance policies from UAIS. further guidance on\\_ this Lack of recourse in form of insurance will matter. \nexpose the farming enterprises to the \nadverse effects of climate change and \nmay result into failure to recover the loan \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the anomaly and indicated that going forward they would engage the relevant institutions, UAIS to ensure that the beneficiaries obtained their insurance policies. \nle By the time of the first general meeting, all PDM SACCOs had already received funds contrary to procedures. \ne 1 out of 10 PDM SACCOs included a resolution for the bank account signatories in the minutes. \ne 1 out of 10 PDM SACCOs had the signatories to the bank account consistent with the ones approved in the board resolutions. \ne 1 out of 10 PDM SACCO's approved signatories were authorizing payments to PRF beneficiaries. \nAccounting Officer attributed this to documentation gap amidst the various SACCO activities within the financial year under review.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Registration \nof Paragraph 2.6.2 of the Users Handbook I advised the Accounting Enterprise Groups \nfor the Parish Revolving Fund (PRF) Under Officer to ensure that PDM Pillar 3 - Financial Inclusion October enterprise groups have 2022 provides that the PDM Enterprise evidence of registration with Groups shall be registered by the the Sub-County Community Community Development Officers at the Development Officers before Sub-County, as a Community Based qualification to receive Organization. A copy of the certificate of funding. \nRegistration of the Enterprise Group \n(together with details of the members of \nthe Group) shall be sent to the \nChairperson of the PDM SACCO and to the \nDCO.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 44, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that there was no evidence to show that 4 Enterprise groups in the sampled 10 PDM SACCOs were registered by the Community Development Officers at the Sub-County as Community Based Organizations (CBOs) as shown in Appendix 17. \nFailure to register Enterprise groups may lead to extending loans to members of non-existent enterprise groups hence loss of funds due to failure to recover loans. \nAccounting Officer acknowledged the anomaly and indicated that it was noted for improvement. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 44, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Two of the beneficiaries in the two (2) sampled PDM SACCOs had implemented different projects from the flagship commodities for the entity. \nOne of the beneficiaries in the two (2) sampled PDM SACCOs had a non-existent oe \nproject at the time of audit. \nDetails are in Appendix 18. \nThe above implementation gaps undermine the achievement of PDM objectives \nThe Accounting Officer acknowledged this anomaly and attributed it to failure of management to carryout timely follow up and monitoring of the different projects by the PDM beneficiaries. \nRecommendation \nI advised the Accounting Officer to ensure that timely follow-up and monitoring of the different projects by the PDM beneficiaries is done to ascertain whether household projects are implemented in line with the guidelines. \n>", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}]], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 45, "level": 2}}, {"headings_1": {"content": "following;", "page": 45, "level": 2}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "O\u00d6", "metadata": {"headings": [{"headings_0": {"content": "O\u00d6", "page": 45, "level": 2}}, {"headings_1": {"content": "en", "page": 45, "level": 2}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i IG \"WAL . \n= fra \nJohn F.S. Muwanga \nAUDITOR GENERAL Copy 27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "O\u00d6", "page": 45, "level": 2}}, {"headings_1": {"content": "en", "page": 45, "level": 2}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 46, "level": 6}}, {"headings_1": {"content": "O\u00d6", "page": 45, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A \nN \\| Sou \nVariance Reasons for under/over collection", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 46, "level": 6}}, {"headings_1": {"content": "O\u00d6", "page": 45, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le [7", "metadata": {"headings": [{"headings_0": {"content": "Le [7", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 6}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "budget \\| Collections Tax Revenues \n\\\\ \n= \n1 Local Services E", "metadata": {"headings": [{"headings_0": {"content": "Le [7", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 6}}, [{"headings_0": {"content": "Le [7", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 6}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tax", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Le [7", "page": 46, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "165,000,000 75,296,939 89,703,061 Failure by public service to remit the correct amount due to the district. 3 \\_, Land fees \n7,600,000 \n2 Tas a \\| \n100,000 7,500,000 Laxity on part of the lower local governments to collect the fees. Non remittance by LLGS. Business Licenses \n43,000,000 \n3,861,351 39,138,649 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Le [7", "page": 46, "level": 2}}, [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Le [7", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BR |", "metadata": {"headings": [{"headings_0": {"content": "BR |", "page": 46, "level": 1}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "challenges with network. Lack of training on IRAS. I \n. \n4 \\| Other tax revenues \n\\| 4,000,000 \\| \n35,000 3,965,000 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has challenges with network. Lack of training on IRAS. \n\\| \ni 219,600,000 \\_\\_\\_79,293,290 140,306,710 u \n.", "metadata": {"headings": [{"headings_0": {"content": "BR |", "page": 46, "level": 1}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}, [{"headings_0": {"content": "BR |", "page": 46, "level": 1}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fan", "metadata": {"headings": [{"headings_0": {"content": "Fan", "page": 46, "level": 3}}, {"headings_1": {"content": "BR |", "page": 46, "level": 1}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nRevenues \nof goods services si RER i \n= \nEee \nd \n, \n\\| Sale and \n15,000,000 8,416,900 \n6,583,100 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has \\| challenges with network. Lack of training on IRAS. \nAdministrative fees and \\| 212,500,000 3,475,001 \n209,024,999 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has Le licenses; \nchallenges with network. Lack of training on IRAS. \n\\| Miscellaneous 15; \nRevenue \n210,000,000 195, 055, \n155, 858 Total ban on charcoal products \n\\| 000 \\| \nTotal Revenue 437,500, 555 \\_356, \n\\_\\_\\_\\| \n= \nA endix 1(b): Activities Affected b Uncollected Revenue.", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}, [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}], [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nOut-p\u0131 1 -put \nPurpose of the un-implemented activities \nBudget Amount pol Motor cycle procured Physical planning \nProducing physical plan for rural growth centres, structural building plan opening 18,000,000 program \nboundary, processing land title and other structural design for the district and lower en government units \nT \nT \\| 2 \\| Political \nleaders and other \nRevenue Mobilization To create awareness to all the Revenue stakeholders ranging from the District Councilors, 6,600,000 stakeholders were all \nSub county Councilors, Chairperson LC I, II & III, Sub county Technical Staffs, Opinion \nSones \nLeaders, Religious Leaders, Business community on tax education to boost more revenue \nfrom Business License, Market dues, Land Fees, Slaughter fees among others \n\\| \n\"3 Revenue realized from all \nRevenue collection from To help in payment of councillor emoluments during sector committee meetings and full \n72,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}, [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___| properties within the District", "metadata": {"headings": [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sales of obsolete assets \ncouncil meeting, for executive operations where \nAppendix 2 (a): Performance of GOU warrants \nProgramme \nApprovedbudget(UX) Warrants(UGX) Variance(UGX) %ageperformance \n\\| Agro-Industrialization \n1,062,071,838 960,871,838 101,200,000", "metadata": {"headings": [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}, [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}], [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}], [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| CommunityMobilizationandmind-setChange |", "metadata": {"headings": [{"headings_0": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, {"headings_1": {"content": "___| properties within the District", "page": 46, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "160,978,474 \n160,978,474 \n45", "metadata": {"headings": [{"headings_0": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, {"headings_1": {"content": "___| properties within the District", "page": 46, "level": 2}}, [{"headings_0": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, {"headings_1": {"content": "___| properties within the District", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "metadata": {"headings": [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Digitaltransformation 86,048, 707 86,048, 707 \nGovernanceAndSecurity 947,221,935 947,221,935 \n\\| \nHuman Capital Development 18,543,003,873 16,734,716,491 1 1,808,287,382 90 \n\\| Integrated Transport Infrastructure And Services \nNatural Resources, Environment, Climate Change, Land and \nPrivate Sector Development \\| \u2018Public", "metadata": {"headings": [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}], [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transformation", "metadata": {"headings": [{"headings_0": {"content": "Transformation", "page": 47, "level": 2}}, {"headings_1": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tourism", "metadata": {"headings": [{"headings_0": {"content": "Tourism", "page": 47, "level": 1}}, {"headings_1": {"content": "Transformation", "page": 47, "level": 2}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee 6,324,307,958 5,806,111,408 518,196,550 92 945 702,737 944,662,737 1,040,000 100 \n56,946,504 56,946,504 - 100 4 12,491,499,249 11,090,260, 122 1,401,239,127 89 \n\\| 2,200,000 2,200,000 - 100 \u201cSustainable Petroleum Development 5,000,000 5,000,000 - 100 I \\| Sustainable Energy Development \n3,000,000 3,000,000 -\\| 100 \n2 Total \n41,330,432,365 37,500,469,306 3,829,963,059 91 \nAppendix 2(b): Activities Affected by amounts not warranted.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}, [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ Programme", "metadata": {"headings": [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activities not/partiallyimplemented \nAmount not Purpose and impact of the unimplemented \u2018Allowances (incl.Casuals, Temporary, sitting ares \\| warranted 20, UGX 000, 000 \n\u201cAgro- -Industrialization 2 ar \nTo deliver services to the community \nBank Charges and other Bank related costs Fuel, Lubricants and Oils \nTravel inland", "metadata": {"headings": [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}, [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018HumanCapitalDevelopment", "metadata": {"headings": [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Advertising and Public Relations Allowances(Incl.Casuals, Temporary, sitting allowances \nFuel, Lubricants and Oils \n\\| \nInformation and Communication Technology Supplies. \n1,200,000 To deliver services to the communit 54,000,000 To deliver services to the communi 15,000,000 To deliver services to the community 1,000,000 To deliver services to the communi 10,000,000 To deliver services to the community 12,000,000 To deliver services to the communi 220,193,242 To deliver services to the community \n30,900,000 To deliver services to the communi 12,951,603 To deliver services to the community \nMaintenance-Transport Equipment 44,000,000 Transfer Printing, Stationery, Government Photocopying and Binding \nto Other Units \nTravel inland \n\\| \nWelfare and Entertainment \na \n46 \n\\_\\_1,311,358,163 1,", "metadata": {"headings": [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}, [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "358,", "metadata": {"headings": [{"headings_0": {"content": "358,", "page": 47, "level": 5}}, {"headings_1": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "163 To deliver services to the community 77,190,956 To deliver services to the communit 14,043,626 To deliver services to the communi ie", "metadata": {"headings": [{"headings_0": {"content": "358,", "page": 47, "level": 5}}, {"headings_1": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Workshops,MeetingsandSeminars", "metadata": {"headings": [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "44,880,000 To deliver services to the communit \\| \n\\_ I Integrated \nTransport Infrastructure \\_\\_\\_\\_ \\| \nand Maintenance-Other Fixed Assets \n486,103,355 To deliver services to the community \\_ \n= \n\\_ Services \nTransfer to Other Government Units \nTravel inland \n\\| \nTransfer to Other Government Units \n26,093,377 To deliver services to the communit 5,999,815 To deliver services to the communi 1,401,239,122 To deliver services to the community", "metadata": {"headings": [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}, [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}], [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}], [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}]], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,828,922,968", "metadata": {"headings": [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAppendix 3: Lack of Appropriate Performance Indicators and Targets in the Work Plans \nS Program Budget Focus/The Activitie Are there Is the Conclusio Conclusi Budgeted Revised Amount Amount N \nOutput maticarea s clear perform n at on at amount budget UGX released Spent UGX targets ance Activity Output UGX (\u2018000\u2019) (\u2018000\u2019) UGX (\u2018000\u2019) and indicator Level level \n(\u2018000\u2019) \nperforma used by (Fully (Fully \nnce Manage Quantified Quantifie \nindicators ment /Not fully d/Not \nto reasona Quantified fully \nmeasure ble? ) Quantifie \nperforma (Yes/No d) \nnce ) If no \nquantifica give the \ntion? \nreason \n(Yes/No) \nIf no give \nthe \nreason \n\\|) (D) (E) (F) \u00a9) () (K (L) (m) (N) (0) 1 12-HUMAN 320003- Education Constructi Yes Yes Fully Fully 352,865,439 352,865,439 352,865,436 306,711,325 CAPITAL Assets grant - on of Five \nQuantified Quantified \nDEVELOPME and Former SFG Stance \nNT Facilities Drainable \nManage Latrine at \nment \nPadwat \nPS in \nNYIMUR", "metadata": {"headings": [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}], [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}], [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}]], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \ns/c \nConstructi Yes Yes Fully Fully on of five Quantified Quantified stance \ndrainable \nlatrine at \nYwaya \nPrimary \n47 \npaynuend paynuend paynuend paynuend Any payquenb Aung An And Alina JON \npay\u0131uend paynuend paynuend payuend Any paynuenb 8 Alina An Ans Alin JON \n34\\} Joqwnu saw UNONUOU pue SOA SoA SOA SoA \u2018ON Jo 6", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}, [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a4} Jo", "metadata": {"headings": [{"headings_0": {"content": "a4} Jo", "page": 49, "level": 3}}, {"headings_1": {"content": "|_|", "page": 48, "level": 5}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I SoA SoA SoA SOA Jaquinu sown pue", "metadata": {"headings": [{"headings_0": {"content": "I SoA SoA SoA SOA Jaquinu sown pue", "page": 49, "level": 3}}, {"headings_1": {"content": "a4} Jo", "page": 49, "level": 3}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bunopuou", "metadata": {"headings": [{"headings_0": {"content": "Bunopuou", "page": 49, "level": 1}}, {"headings_1": {"content": "I SoA SoA SoA SOA Jaquinu sown pue", "page": 49, "level": 3}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018ON", "metadata": {"headings": [{"headings_0": {"content": "\u2018ON", "page": 49, "level": 3}}, {"headings_1": {"content": "Bunopuou", "page": 49, "level": 1}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SoA", "metadata": {"headings": [{"headings_0": {"content": "SoA", "page": 53, "level": 3}}, {"headings_1": {"content": "\u2018ON", "page": 49, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 53, "level": 2}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payloads 4o yOu payloads SoA \u2018ON AQuenb SI SoA", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 53, "level": 2}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SoA", "metadata": {"headings": [{"headings_0": {"content": "SoA", "page": 53, "level": 3}}, {"headings_1": {"content": "JO", "page": 53, "level": 2}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S13}I|", "metadata": {"headings": [{"headings_0": {"content": "S13}I|", "page": 53, "level": 4}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30 JO ye JO ye", "metadata": {"headings": [{"headings_0": {"content": "S13}I|", "page": 53, "level": 4}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payiquenb payiguenb pay\u0131uenb", "metadata": {"headings": [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "And Ang And Aun \n\\| \npayguenb payguenb payguenb \u20acS Ans An Alina Ain", "metadata": {"headings": [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}, [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}], [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}]], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SoA Sod SoA So,", "metadata": {"headings": [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SoA Sa, SoA SoA \nye ye JO \nAgular quantified quantified One \nirrigation \nfor fruit \ngrowing \nand \nagricultur \ne. \nAmetmet Yes Yes Fully Fully Kudada quantified quantified Micro \nDam \nConstructi \non. \n06-NATURAL 000006- Water Constructi Yes Yes Fully Fully 612,722,606 612,722,606 612,722,606 97,524,499 RESOURCES, Planning Developmen on of \nquantified quantified \nENVIRONME and t Piped \nNT, CLIMATE Budgetin Grant(WDG) Water \nCHANGE, g System \nLAND AND services \nWATER \nWater Yes Yes Fully Fully \nquality quantified quantified \nsurveillan \nce \nPayment Yes Yes Fully Fully of fuel quantified quantified Stakehold Yes Yes Fully Fully er quantified quantified coordinati \non \nOffice Yes Yes Fully Fully equipmen quantified quantified t for \nDWO \nGeneral Yes Yes Fully Fully operation quantified quantified al costs \nfor DWO \nMonitorin Yes Yes Fully Fully g and \nquantified quantified Supervisi \non \nO&M for Yes Yes Fully urban quantified quantified \n54 \nwater \nfacilities \nTt \nSoftware Yes Yes Fully Fully uantified quantified Yes Yes Fully Fully Sanitation quantified quantified (hardwar \ne) \nRehabilita Yes Yes Fully Fully tion of quantified quantified water \n[ \nfacilities \nInvestme Yes Yes Fully Fully nt quantified quantified Servicing \nSalaries Yes Yes Fully Fully and quantified quantified Wages \n! for DWO \nL \nAPPENDIX 4; Implementation of outputs \nSs Program Budget Focus/The Activities N Output matic area \nTOTAL 10,321,064 18,256,296, 16,353,497 11,572,954 \u201a195 432 \u201a558 \u201a889 \nBudget Revised budget Amount Amount Spent Audit Audit \ned UGX (\u2018000\u2019) released UGX UGX (\u2018000\u2019) Conclusion Conclusion amount (\u2018000\u2019) at activity at output UGX level level (\u2018000\u2019) (Fully/Partia (Fully/Partia I/Not \nI/Not Implemente Implemente d)- Extent of d)- Extent of implementat implementat ion of ion of output activity \n(A) \\_(D) (E) (F) (M) (N) (0) (R) (S) 1 12-HUMAN 320003- Education Construction of Five 352,865, 352,865,439 352,865,436 306,711,325 Fully Fully CAPITAL Assets and grant - Stance Drainable Latrine \nImplemented Implemented DEVELOPMEN Facilities Former SFG at Padwat PS in NYIMUR \nT Manageme S/Cty \nL \nnt \nConstruction of five stance \nFully Fully drainable latrine at Ywaya \nImplemented Implemented Primary School \n\\| Construction of staff house \nFully Fully \n55 \nI at Aguu Primary School. \nImplemented Implemented", "metadata": {"headings": [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}]], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "||", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Five \nFully Fully Stances Drainable Latrine \nImplemented Implemented at KWONCOK P/S in Madi \nOpei S/C \nConstruction of two units \nFully Fully teachers house at Lawiye \nImplemented Implemented Oduny Primary School in \nMadi Opei Sub-county \nConstruction of five stance \nNot Fully Not Fully drainable latrine at \nImplemented. Implemented. Kirombe Primary school in \nMadi Opei Sub county. \n\\| \nMonitoring and Fully Fully Supervision of capital work \nImplemented Implemented Tr \nNot Fully Not Fully Implemented. Implemented 18- 560021- Micro-Scale Awareness raising for local 294,825, 294,825,140 294,825,140 288,229,000 Not fully Not fully DEVELOPMEN Inter- Irrigation leaders 140 \nimplemented implemented T PLAN Governme Projects \nIMPLEMENTAT ntal Fiscal \nION", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transfer \nReform \nProgramm \ne \nAwareness raising for \nNot fully Not fully farmers implemented implemented Farm Visits \nFully Fully Implemented Implemented 4 Demonstration Sites set \nNot Fully Not Fully \nup for eligible farmers. \nImplemented Implemented 12-HUMAN 320003- UGIFT Seed School construction 905,709, 2,080,920,946 2,080,920,946 50,510,300 Not fully Not fully CAPITAL Assets and (Infrastructu at Padibe East Sub County 665 \nimplemented implemented DEVELOPMEN Facilities re) \nT \nManageme \nnt \nMonitoring and \nFully Fully Supervision of capital work \nImplemented Implemented 09- 260010- USMID Construction of Lagot 1,553,06 4,508,199,904 4,508,199,904 2,721,504,655 Not Fully Not Fully INTEGRATED Road Opuk Market under USMID 6,982 \nImplemented Implemented TRANSPORT Rehabilitati", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- project in Palabek Ogili INFRASTRUCT on Sub-County \nURE AND \nSERVICES \nSupply of 4 computers", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Fully Fully \n56", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}]], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "laptop to USMID project \nImplemented Implemented users \nRehabilitation of Lamwo \nNot Fully Not Fully Town Council - Palabek \nImplemented Implemented Ogili Road (25.125Km) \n\\| \nmonitoring of all the \\| \nFully Fully USMID project sites FY \nImplemented Implemented Construction of Resource \nNot fully Not fully Centre at Lamwo T/C. \nimplemented, implemented, since works since works were partially were partially done \ndone 12-HUMAN 320146- DR.DIP Routine Monitoring of 6,515,82 10,320,713,690 8,417,914,819 8,030,262,110 Fully Fully CAPITAL Support to DRDIP Projects 5,656 \nImplemented Implemented DEVELOPMEN special \nT \ninterest \nGroups \n\\| Repair of MotorVehicle. \nFully Fully Implemented Implemented Payment of fuel. Fully Fully Implemented Implemented Construction of 2 blocks of \nNot fully Not fully \n3 unit classroom with \nimplemented implemented furniture \u201a2 blocks of 5 \nstance drainable latrine \nand rain water harvesting \ntank at Lubur primary \nschool. \nConstruction of 2 blocks of \nNot fully Not fully \n3 unit classroom with \nimplemented implemented furniture \u201a2 blocks of 5 \nstance drainable latrine \nand rain water harvesting \ntank at Odube primary \nschool. \nConstruction of outpatient \nNot fully Not fully department and rain water \nimplemented implemented harvesting tank at Kapeta \nHCII \nConstruction of Timoni \nNot fully Not fully Langoya Memorial library \nimplemented implemented Construction Project at St \nMary's College Madiopei. \nConstruction of 3 blocks of \nNot fully Not fully \n5 stance drainanble latrine \nimplemented implemented borehole drilling and \n57 \nmotorisation and supply \npipe work at Palabek \nSecondary School. \nOkura Agula One irrigation \nNot fully Not fully for fruit growing and \nimplemented implemented agriculture. \nAmetmet Kudada Micro \nNot fully Not fully Dam Construction. \nimplemented implemented 06-NATURAL 000006- Water Construction of Piped \nNot fully Not fully RESOURCES, Planning Development Water System \nimplemented implemented ENVIRONMEN and Grant(WDG) \nT, CLIMATE Budgeting \nCHANGE, \nservices \nLAND AND WATER \nWater quality surveillance 612,722, 612,722,606 612,722,606 97,524,499 Fully Fully 606 implemented implemented Payment of fuel Fully Fully implemented implemented Stakeholder coordination \nFully Fully implemented implemented Office equipment for DWO \nFully Fully implemented implemented General operational costs \nFully Fully for DWO \nimplemented implemented Monitoring and \nFully Fully Supervision implemented implemented O&M for urban water \nFully Fully facilities implemented implemented Software Fully Fully implemented implemented Sanitation (hardware) \nNot fully Not fully implemented implemented \\| Rehabilitation of water \nNot fully Not fully facilities implemented implemented \\| Investment Servicing Fully Fully implemented implemented \\| Salaries and Wages for \nFully Fully DWO implemented implemented TOTAL \n10,235, 18,170,247,725 16,267,448,851 11,494,741,889 015,48 \n8 \n58 \nAppendix 5: Utili", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}]], "page": 58, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Dep", "metadata": {"headings": [{"headings_0": {"content": "[Dep", "page": 60, "level": 3}}, {"headings_1": {"content": "||", "page": 57, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \nepartment name \nevised Budget UGX Warrant UGX Payments UGX\\_\\_ Unspent balance UGX \\|", "metadata": {"headings": [{"headings_0": {"content": "[Dep", "page": 60, "level": 3}}, {"headings_1": {"content": "||", "page": 57, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,490,118,726", "metadata": {"headings": [{"headings_0": {"content": "1,490,118,726", "page": 60, "level": 3}}, {"headings_1": {"content": "[Dep", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAdministration 1,632,998,555 1,490,118,726 1,475,581,227 14,537,499 \\| \n\\| \nCommunity Based Services \n130,983,000", "metadata": {"headings": [{"headings_0": {"content": "1,490,118,726", "page": 60, "level": 3}}, {"headings_1": {"content": "[Dep", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|___", "metadata": {"headings": [{"headings_0": {"content": "|___", "page": 60, "level": 3}}, {"headings_1": {"content": "1,490,118,726", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_Education [Finance \\_\\_\\_\\_6,824,647,983 8,179,915,547 \\_ tee \\| 146,541,000", "metadata": {"headings": [{"headings_0": {"content": "|___", "page": 60, "level": 3}}, {"headings_1": {"content": "1,490,118,726", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Health _", "metadata": {"headings": [{"headings_0": {"content": "Health _", "page": 60, "level": 3}}, {"headings_1": {"content": "|___", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Internal Audit", "metadata": {"headings": [{"headings_0": {"content": "Health _", "page": 60, "level": 3}}, {"headings_1": {"content": "|___", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014\\_\u2014\\_ \n\\_Natural Resources 85,200,000 131,043,154 \\| \n\\| \n136,762,713 \n3,685,302,291 \n166,372,963 \n\\| \nPlanning 86,400,000 99,000,000 88,860,343 \\| \n\u2014 \n\\| Production and Marketing \n\\| : 108,867,000 114,273,756 \nRoads and Engineering. \n114,273,753 \n\\| \n\\|\\_Statutory bodies 150,474,616 \\|\\_Trade, Industry and Local Development \n18,970,761 Water \\_\\_\\_\\_\\_\\_45,333,000 78,186,717 12,883,427 \\| \ni \n\\| \nTOTAL 13,222,912,696 15,152,980,260 \nol \nAppendix 6: Allocation of water development grant \n\\| SN. \\| Category Descripti Approved \n\\\\ \\| on budget budget (%) e (%) \nActual Variance Expenditures Expenditur Variance om \\| \\| Allocatio allocation \n\\|", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}, [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER _(%) n(%)", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "een en \n\\| \n\\_ \n\\_ \nPe \\_ \\| \\| \\| \\| \\| \n(a) \\| New capital Minimum 566,707,791 Min. 9 \u2018 \n\\| \\| developments of 85% 85% \\| \n\\| that includes water and \nA ann hessen be 49,701,600 \n2 Variance in budget & expenditure allocation \n", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}, [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\| sanitation \nfacilities \n(b) \\| Investment Maximum 31,200,000 Max. \n33,008,084 40% \n(25%) Variance in budget & \\| servicing costs of 15% 15% \nexpenditure allocation \\_\\_\\_\\| Total \\_\\_597,907,7914 100 82,709,684", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PWSG \\| \\| \\| \nAppendix 7: Infrastructure Subprojects \nze i NTA TEAS", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}, [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "metadata": {"headings": [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,505,000,000 (2 [3 CONSTRUCTION OF CLASSROOM,DRAINABLE LATRINES AND TANK AT LUBUR P/S \n437,247,800 CONSTRUCTION OF CLASSROOM, DRAINABLE LATRINE AND TANKS AT ODUBE P/S \n437,247,800 434,441,715 \n59 \n; \n5 CONST. OF LATRINES, DRILLING AND WATER AT PALABEK SS", "metadata": {"headings": [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}], [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MOTORIZING", "metadata": {"headings": [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "371,162,910 \n6 \\| CONSTRUCTION OF OUT PATIENT DEPARTMENT & RAIN WATER HARVESTING TANK AT KAPETA HC II \n352,071,850 \nTotal \n3,937,172,075 \\| \nAppendix 8: Livelihoods Program subprojects \nsin \\| Sub Project Name \n\\_\\_ mount Received UGX \nLOGWAK EAST REVOLVING FUND GROUP 2\\_\\_\\_\\| \n3 AWENO OLWII REVOLVING FUND GROUP \\| \n4 RIBER KELO KUC MAIZE PRODUCTION \n\\| \n5\\_\\_\\| SALVATION IS LIFE CASSAVA PRODUCTION. 6 TIC BEAN PRODUCTION \\_\\_., \n7 \\_\\| KONY LACAN VEGETABLE FARMING \n8\\_\\_\\| TICBER POULTRY KEEPING \n9 Pe \\_\\_\\| PAR PL AYIM BEANS PRODUCTION \n10 RABUNA KWEC SOYA BEANS PRODUCTION \u2014\\_18,500,000 a \n\\| \nAppendix 9: Sustainable environmental management subprojects \n\\| \nS/n Sub Project Name \na a \n\\_1 \\_\\| AMETMET KIROMBE CENTRE SOLLAR INSTALLATION \n178,561,097 \n2 \\_\\_\\| PARACELLE TRADING CENTER SOLAR INSTALATION FOR BUSSINESS \\| \n3\\_\\_\\| APYETA SOUTH SOLAR INSTALLATION FOR BUSINESS PROJECT \n4 \nAPYETA SOUTH SOLAR INSTALLATION FOR BUSINESS PROJECT \n\\_\\| \n5 NYIMUR AWENO OLWIYO INSTALLATION FOR BUSINESS PROJECT", "metadata": {"headings": [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "81,007,676", "metadata": {"headings": [{"headings_0": {"content": "81,007,676", "page": 61, "level": 3}}, {"headings_1": {"content": "MOTORIZING", "page": 61, "level": 6}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \\_\\_\\| PAWENA CENTRAL STREET SOLAR LIGHTING FOR BUSINESS PROJECT \n\\_\\| \\| \u00ab64,255,163 \\| \n7 \\| AMETMET WANGLANGO P/S SOLAR INSTALATION SUB PROJECT", "metadata": {"headings": [{"headings_0": {"content": "81,007,676", "page": 61, "level": 3}}, {"headings_1": {"content": "MOTORIZING", "page": 61, "level": 6}}, [{"headings_0": {"content": "81,007,676", "page": 61, "level": 3}}, {"headings_1": {"content": "MOTORIZING", "page": 61, "level": 6}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__| STREET LIGHTS", "metadata": {"headings": [{"headings_0": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, {"headings_1": {"content": "81,007,676", "page": 61, "level": 3}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_9\\_\\_\\| OCULA NORTH SOLAR FOR HOUSEHOLD PROJECT \na \\_ EN: a", "metadata": {"headings": [{"headings_0": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, {"headings_1": {"content": "81,007,676", "page": 61, "level": 3}}, [{"headings_0": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, {"headings_1": {"content": "81,007,676", "page": 61, "level": 3}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "metadata": {"headings": [{"headings_0": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, {"headings_1": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\_ \\| 11 \nNGOMWEGI SOLAR FOR HOUSEHOLD PROJECT \n\\_ \\| 12 LOMODO EAST SOLAR FOR HOUSEHOLD PROJECT", "metadata": {"headings": [{"headings_0": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, {"headings_1": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, [{"headings_0": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, {"headings_1": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 13", "metadata": {"headings": [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BURUKUNG DICWINYI P/S COOK STOVE CONSTRUCTION \n14 \\| BURUKUNG LATEBE P/S COOK STOVE CONSTRUCTION \n\\| 15 IRRIGATION FOR VEGETABLE GROWING LM100019588VHY \n53,605,724 Bu \n60 \n16 \\| enero \nOKURA AGULA ONE IRRIGATION FOR FRUIT GROWING & HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[17", "metadata": {"headings": [{"headings_0": {"content": "[17", "page": 62, "level": 2}}, {"headings_1": {"content": "| 13", "page": 61, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PHASE IT AWIC APYETA EAST MICRO DAM CONSTRUCTION FOR SMALL SCALE IRRIGATION METMET KUDADA MICRO DAM CONSTRUCTION \nCae \n\\_WETLAND RESTORATION ZONE 2 BLOCK 1,2,3 & 4 \n119", "metadata": {"headings": [{"headings_0": {"content": "[17", "page": 62, "level": 2}}, {"headings_1": {"content": "| 13", "page": 61, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_20 LAND RESTORATION", "metadata": {"headings": [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nMUDDU CENTRAL NURSERY BED ESTABLISHMENT \n\\| 22 PHASE IT BURUKUNG ALIMOTIKO EAST WATER PROJECT ARINGA LIAKET STORE BOR DAM CONSTRUCTION PHASE II BURUKUNG ONYAYORWOT WATER PROJECT \\_25", "metadata": {"headings": [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}, [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}], [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "metadata": {"headings": [{"headings_0": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}, {"headings_1": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "26 AGUA CUTURE (FISH POND) RM800211656WXZ \n100,000,000 \\| \n27\\_\\_\\| 2 AGUA CUTURE (FISH POND \n100,000,000 ca PE NINO TREE PLANTING \n[29 LAGWEL WIGWENG SOUTH ONE TREE PLANTING", "metadata": {"headings": [{"headings_0": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}, {"headings_1": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "82,688,864", "metadata": {"headings": [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n30\\_\\_\\| PAGADA OCULA NORTH TREE PLANTING \n68,940,489 \u2019 \nLak LOMODO EAST TREE PLANTING \n32 AGULA ODICIRI TREE PLANTING", "metadata": {"headings": [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}, [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33. LAGWEL BWOLA TREE PLANTING", "metadata": {"headings": [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "60,000,000", "metadata": {"headings": [{"headings_0": {"content": "60,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "82,688,864", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IL... 34 AGULA LOBOYOKO B TREE PLANTING \n35 \\| PAGADA WIGOT TREE PLANTING \n36 BURUKUNG ONYARWOT TREE PLANTING AND APPIARY \nAMETMET AKURUKWE TREE PLANTING 56,000,000 \\| \nAMETMET MADI OPEI SUBCOUNTY HEADQUARTER INSTITUTIONAL GREENING \n56,000,000 \\_NYIMUR LOGWAK CENTRAL TREE PLANTING \nLOGOT LOBINONGA TREE PLANTING \nARINGA KECA TREE PLANTING 56,000,000 OKURA PANYUL TREE PLANTING \n56,000,000 POLICIRE EAST TREE PLANTING \n56,000,000 TECWA AGRO FORESTRY AND APIARY SUB PROJECT \n56,000,000 44 \n\\| \n\\| \n\u0131 45 NYIMUR MUDDU NORTH TWO TREE PLANTING \n56,000,000 46 ARINGA LIAKET LOBIRI TREE PLANTING \n40,000,000 [28 47 NYIMUR YWAYA WEST TREE PLANTING \n\\| \n\\| AMETMET LITENGI NURSERY BED ESTABLISHMENT SUB PROJECT", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}, [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}], [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40,000,000 \n61 \n\\_\\_Appendix 10(a) Inspection for service Delivery Projects Implemented in FY/Y2022/23 \n5 Activity Name of Details findings \nPictorial Evidence Recommendation(s) \nSupply \nand e Palabek The irrigation facilities like the water tank and Installation of Gem by drag hose facilities were in place at the time equipment for Komakec of inspection. However, the site was partially demonstration site Charles. in use since the owner intends to maximize it \\| \nin the dry season. \nContractor; ADRITEX \\| \n(U) LTD \nManagement response \nThe Accounting Officer acknowledged the Contract \nobservation that site was not working well amount: \nand indicated that the technical staff were \nUGX 88,448,000 \ncontinue providing guidance to the farmer to start using the system in both dry and wet \nseasons. \n\\| \ne Paloga e The project has not yet been implemented Seed hence not in use yet irrigation facilities have been supplied. \ne The site is not hoarded hence also some of \nthe equipment at the site has been vandalised. \nManagement Response. \nThe Accounting Officer explained that the site had not kicked off very well and the technical staff will continue providing guidance from time to time for improvement. \n62 \ne I advised the Accounting Officer to ensure that the sites are regularly monitored to ensure that the activities \nare in line with the project guidelines. \ne I advised the Accounting Officer to liaise with the relevant authorities to \nensure that the site is hoarded to \nprevent vandalisation of equipment by the \ncommunity. \ne The Accounting Officer is advised to engage the different focal persons and the farmer to ensure that the site is put to use for achievement of the objectives of the grant. \nAppendix 10(b) \nSN Sub project/Sub Details of findings groups \n1 Subproject \nWorks were ongoing at the time of site inspection. \nPictorial Evidence Recommendation(s) \nI advised the Accounting Officer to follow \nRehabilitation of Lamwo Quality of work was good and contractor was on", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}, [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ie", "metadata": {"headings": [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "up with the contractor to ensure the road \nTown Council Palabek site. However, the works were behind schedule. \nSn te. ye N works are expedited. - \nOgili = Sub-County Road The contract start date was 1/6/2023 and end date \nBEN Ua) ] \n\u201ea5 30/6/2023.", "metadata": {"headings": [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}, [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}], [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}], [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ge ch |", "metadata": {"headings": [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25.125Km \nManagement \\| ) a \\| \\| \nE. 1 De ; Contractor: UPLAND response eal \\| ENTERPRISES \n& The Accounting Officer explained that the contract te rend \nbd CONSTRUCTION LTD \ncommenced in late May this year and was meant to MZ \u201c \nBud \nhave run for 9 months. However, due to Box culvert under construction \nContract \nuncertainties in funding, the contract was signed to \namount: UGX....... \nbe implemented in phases depending on funds", "metadata": {"headings": [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}, [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "availability.", "metadata": {"headings": [{"headings_0": {"content": "availability.", "page": 64, "level": 1}}, {"headings_1": {"content": "ge ch |", "page": 64, "level": 2}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date: UGX. 1,284,872,378", "metadata": {"headings": [{"headings_0": {"content": "availability.", "page": 64, "level": 1}}, {"headings_1": {"content": "ge ch |", "page": 64, "level": 2}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \ni \\| \\| \nOngoing road rehabilitation works \n2 Subproject \nWorks were on going and quality noted to be good. \n\\| T advised the Accounting \nOfficer to make \nConstruction of Resource Delay in project completion was noted as works \n\\| \na follow up with the contractor to ensure \nCentre at Lamwo T/C. were still ongoing by the time of site inspection on \nthe remaining works are completed within 30\" 2\u201d - \nNovember yet expected end date was June Le m \nuu. the agreed extended period. \n= \nContractor: CHRISTONE \\| 2023. \nli il! i A] GONTRACTORS LIMITED", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}, [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "voll i", "metadata": {"headings": [{"headings_0": {"content": "voll i", "page": 64, "level": 3}}, {"headings_1": {"content": "=|", "page": 64, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fad \\} oe al And nl rmm ann \\| works were behind schedule.", "metadata": {"headings": [{"headings_0": {"content": "voll i", "page": 64, "level": 3}}, {"headings_1": {"content": "=|", "page": 64, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "C4", "metadata": {"headings": [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contract \nGlasses not fixed, compound not yet paved, \n. Pood 7 amount: UGX. terrazzo not grinded, some door frames not fixed. \nj \n1,506,514,900 \nManagement response I \nReese Ch \nFra cae \nAmount paid to inspection The Accounting Officer acknowledged the 07 99IN9 work on resource centre date: UGX.262,117,347 \nobservation and indicated that the contract was \nextended up to end of December, 31%, 2023 to give \n63 \nample time for the contractor and payment had been made to enable him mobilize adequately and conclude the project. \nAppendix 11 (a): SACCOs Funded SN. Vote Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}, [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "page": 65, "level": 3}}, {"headings_1": {"content": "C4", "page": 64, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Model", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 65, "level": 6}}, {"headings_1": {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 LAMWO DLG Ngacino Agoro Parish Development Model Sacco Ltd \n\\| \n\\| \n3.1 LAMWO DLG Potika Potika Parish Development Model Sacco Ltd \n4 LAMWO DLG Aringa Potika Parish Development Model Sacco Ltd \n\\_ \n\\_2.. LAMWO DLG \\| Ateng Lamwo Town Council Parish Development Model Sacco Ltd 6 LAMWO DLG Olebi Lamwo Town Council Parish Development Model Sacco Ltd \\| 7, LAMWO DLG Liewa Lokung Parish Development Model Sacco Ltd \n\u201a \n8 LAMWO DLG Pawor West Lokung Parish Development Model Sacco Ltd \n9 LAMWO DLG Gotkwar Lokung East Parish Development Model Sacco Ltd ee \\| \\_\\_\\_\\_\\| \n10 \\| LAMWO DLG Lawiye Oduny Madi Opei Parish Development Model Sacco Ltd \na \n\\| \n11 LAMWODLG \\_ \\| Okol Madi Opei Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 65, "level": 6}}, {"headings_1": {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 65, "level": 6}}, {"headings_1": {"content": "Model", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_12 LAMWO DLG Pobang Madi Opei Town Council Parish Development Model Sacco Ltd \\| \n\\| 13 LAMWO DLG \\| Madi Agweng Padibe West Parish Development Model Sacco Ltd Madi-Kiloc Padibe West Parish Development Model Sacco Ltd \nI; \n\\|\\_\\_15 LAMWODLG", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 65, "level": 6}}, {"headings_1": {"content": "Model", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\| \n17 LAMWO DLG Alaa Padibe East Parish Development Model Sacco Ltd \n\\| \n\\| \\_\\_18 \nLAMWODLG Lawok Padibe East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAMWO", "metadata": {"headings": [{"headings_0": {"content": "LAMWO", "page": 65, "level": 3}}, {"headings_1": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n19 DLG\\_ Wangtit Padibe East Parish Development Model Sacco Ltd \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "LAMWO", "page": 65, "level": 3}}, {"headings_1": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, [{"headings_0": {"content": "LAMWO", "page": 65, "level": 3}}, {"headings_1": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}]], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "LAMWO", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "21 \\_LAMWODLG \\_\\_\\_\\_\\| Kamama Padibe Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "LAMWO", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Leas", "metadata": {"headings": [{"headings_0": {"content": "Leas", "page": 65, "level": 5}}, {"headings_1": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bungu Paloga Parish Development Model Sacco Ltd 24 LAMWODLG Paloga Paloga Parish Development Model Sacco Ltd \\|", "metadata": {"headings": [{"headings_0": {"content": "Leas", "page": 65, "level": 5}}, {"headings_1": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_\\_\\_\\| \n26 \\| LAMWO DLG Patanga East Palabek Gem Parish Development Model Sacco Ltd \\| \n27\\_\\_ LAMWO DLG Lagura Palabek Gem Parish Development Model Sacco Ltd \n64 \nAmount Total PRF (UGX.) Received(first", "metadata": {"headings": [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}, [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}], [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}]], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,000,000 000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,000,000 100,000,000 25,000,000 100,000,000 \n\\| \n25,000,000 \\| 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 : 25,000,000 100,000,000 25,000,000 125,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\| 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 100,000,000 \n25,000,000 100,000,000 \\| \\_\\_\\_\\_\\_25,000,000 100,000,000 100,000,000 \n\\| \\| \n25,000,000 \\_100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\| \\_\\_\u2014\\_\u2014\\_\u2014\u2018 \n25,000,000 \n25,000,000 \n25,000,000 100,000,000 \\| 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}]], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\_\\_28 LAMWODLG Cubu Palabek Abera Parish Development Model Sacco Ltd \n\\_\\| \n; \n\\_ \n29 LAMWO DLG Abera Palabek Abera Parish Development Model Sacco Ltd \n\\_ \n\\|\\_\\_30 LAMWODLG Lugwar Palabek Ogili Parish Development Model Sacco Ltd \n\\| \n31 LAMWO DLG Ogili Palabek Ogili Parish Development Model Sacco Ltd \nLAMWODLG Aywee Palabek Nyimur Parish Development Model Sacco Ltd \n\\| \n\\|\\_\\_10 \\_\\_33 LAMWO DLG Paracelle Palabek Nyimur Parish Development Model Sacco Ltd \nLAMWO DLG Lamwo Palabek Kal Parish Development Model Sacco Ltd \n\\| \n\\| \n35 LAMWO DLG \\_\\_Pauma Palabek Kal Town Council Parish Development Model Sacco Ltd \\_\\_\\_.36 \\| LAMWO DLG \nwang Palabek Kal Town Council Parish Development Model Sacco Ltd 37 LAMWO DLG Pece Palabek Nyimur Parish Development Model Sacco Ltd \n\u201a \n\\_\\_\\_38 LAMWODIG Kal Palabek Kal Parish Development Model Sacco Ltd \n\\| \n\\_ \n39 LAMWO DLG Anaka Palabek Gem Parish Development Model Sacco Ltd \n\\_ \nLAMWO DLG Moroto Palabek Gem Parish Development Model Sacco Ltd \n41 \nLAMWO DLG \nGem Palabek Gem Parish Development Model Sacco Ltd \n\\| \n42 \\| LAMWO DLG \\| Patanga Palabek Gem Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___", "metadata": {"headings": [{"headings_0": {"content": "___", "page": 66, "level": 3}}, {"headings_1": {"content": "25,000,000 000,000", "page": 65, "level": 3}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[aa 43. LAMWO DLG \\_Pawena Palabek Abera Parish Development Model Sacco Ltd \nLAMWO DLG\\_\\_\\| Apyetta Palabek Ogili Parish Development Model Sacco Ltd \n45 LAMWO DLG \\_Akworo Palabek Ogili Parish Development Model Sacco Ltd \n46 a Padwat Palabek Nyimur Parish Development Model Sacco Ltd \n\u2014 \n8 47 LAMWO DLG Burpong Palabek Nyimur Parish Development Model Sacco Ltd \n\\| LAMWODLG Kadomera Palabek Nyimur Parish Development Model Sacco Ltd \n49 LAMWO DLG Gangdyang Padibe Town Council Parish Development Model Sacco Ltd \n\\_\\_ \\| \n\\| \n\\|\\_\\_20 LAMWO DLG Atiba Lamwo Town Council Parish Development Model Sacco Ltd \n\u00a9 \n51 LAMWODLG Ocula Lamwo Town Council Parish Development Model Sacco Ltd \\_\\| \n52 LAMWO DLG \nOgwech Lamwo Town Council Parish Development Model Sacco Ltd \\|", "metadata": {"headings": [{"headings_0": {"content": "___", "page": 66, "level": 3}}, {"headings_1": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, [{"headings_0": {"content": "___", "page": 66, "level": 3}}, {"headings_1": {"content": "25,000,000 000,000", "page": 65, "level": 3}}]], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a53 LAMWODLG", "metadata": {"headings": [{"headings_0": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}, {"headings_1": {"content": "___", "page": 66, "level": 3}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pakalabule Lamwo Town Council Parish Development Model Sacco Ltd \\| \n54 \\| LAMWODLG \nPobel Lamwo Town Council Parish Development Model Sacco Ltd \n55 \n\\| \ni \\| LAMWO DLG \n56 \\| LAMWO DLG \n57 LAMWO DLG \n\\_ \nLAMWO DLG \nwi \\| LAMWO DLG Lalak Lokung East Parish Development Model Sacco Ltd L 60 \\| LAMWO DLG Limur Lokung East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}, {"headings_1": {"content": "___", "page": 66, "level": 3}}, [{"headings_0": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}, {"headings_1": {"content": "___", "page": 66, "level": 3}}]], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LE", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nLAMWO DLG \\| Pobura Madi Opei Parish Development Model Sacco Ltd \n\\_\\_62 LAMWO DLG Loker Madi Opei Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= | |", "metadata": {"headings": [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "63 LAMWODLG \\| Lagwel Padibe West Parish Development Model Sacco Ltd 64 LAMWO DLG Ywaya Aceba Parish Development Model Sacco Ltd \n65 \n25,000,000 100,000,000 \\| \n25,000,000 100,000,000 25,000,000 100,000,000 \\| \n25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\_25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\| 25,000,000 100,000,000 25,000,000 100,000,000 \\| \n25,000,000 100,000,000 25,000,000 100,000,000 \\| 25,000,000 100,000,000 \\|; 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 \n100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\_\\_\\_25,000,000 \\_\u2014\\_100,000,000 \n\\| \n100,000,000 100,000,000 \n25,000,000 \n25,000,000 75,000,000 25,000,000 \n100,000,000 100,000,000 25,000,000 100,000,000 25,000,000 50,000,000 \\| \n65 LAMWO \nDLG \\_ \u2018Lapyem \nAceba Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n\\| DLG Panyinga Padibe East Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n\\| \n67 LAMWO DLG \\| Katum Katum Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n\\_\\_\\_ \n68 LAMWODLG Rudi Agoro Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n69 LAMWO DLG Pobar Agoro Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n70 LAMWO DLG Bwomono Palabek Kal Town Council Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n71 \\| LAMWODLG \nLorunya Agoro Parish Development Model Sacco Ltd \n25,000,000 \n100,000,000", "metadata": {"headings": [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}, [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}]], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__72", "metadata": {"headings": [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nLAMWO DLG Parapono Lokung East Parish Development Model Sacco Ltd \n75,000,000 75,000,000 \n\\| \n\\_\\_73 LAMWO DLG Kal Madi Opei Town Council Parish Development Model Sacco Ltd \n50,000,000 50,000,000 \n\\| \n\\| \nLAMWO DLG\\_ Agulugwette Katum Parish Develo pment Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}, [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "__72", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "__72", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 67, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LAMWO DLG \n\\| Ayuu Alali Palabek Kal Parish Development Model Sacco Ltd \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 67, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 67, "level": 3}}, [{"headings_0": {"content": "__|", "page": 67, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 67, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Labigiryang Palabek Kal Town Council Parish Development Model Sacco Ltd \nLAMWO DLG \nLabigiryang Palabek Kal Parish Development Model Sacco Ltd \nLAMWO DLG\\_\\_ Kal Palabek Kal Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}, [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}], [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|___79", "metadata": {"headings": [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LAMWO DLG \\| Warigo Palabek Nyimur Parish Development Model Sacco Ltd \n\\| \n\\_80 \\| LAMWO DLG Mura Padibe Town Council Parish Development Model Sacco Ltd \n81 LAMWO DLG \n\\| Atwol Padibe Town Council Parish Development Model Sacco Ltd \n\\| \n82 LAMWO DLG \nDibolyec Lokung East Parish Development Model Sacco Ltd \n50,000,000 75,000,000 \\_\\_\\_\\_ \n\\_25,000,000 100,000,000 \n50,000,000 100,000,000 \n83 LAMWO DLG \nnt \\_\\_\\| Model \n\\_84 \\| LAMWODLG 25,000,000 \\_\\_\\_100,000,000 \n85 \nAjukuku Potika Parish Development Model Sacco Ltd \n\\_\\_86 LAMWO DLG Laruc Agoro Parish Development Model Sacco Ltd \\|", "metadata": {"headings": [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}, [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ji", "metadata": {"headings": [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAPPENDIX 11 (b): SACCOS OVER FUNDED \n25,000,000 \n50,000,000 100,000,000 2,500,000,000 \\_8,450,000,000 \\| \n\\| Vote Number of PDM registered SACCOs \nExpected PRF Actual PRF \u201eVariance (UCX.)\\_ \\|Remarks \nName (UGX.) (UGX.) 2 \\| \nUnder LAMWO \\| \n\\| \nDLG \n\\| 1 \n\\| Pawor West Lokung Parish Development Model \n100,000,000 \n125,000,000 25,000,000 Sacco received funds over the expected PRF by \n\\| Sacco Ltd \n\\| \n25,000,000 en RO h \nes, 125,000,000 25,000,000 \\| \n\\| DO \nAPPENDIX 11 (c); SACCOS UNDER FUNDED. \n\\| Vote Number of PDM registered SACCOs \nExpected PRF Actual PRF Variance (UGX.) Enge u, (ER [Over Under \\| Remarks \\_ LAMWO i", "metadata": {"headings": [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}, [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG Tas", "metadata": {"headings": [{"headings_0": {"content": "| DLG Tas", "page": 68, "level": 3}}, {"headings_1": {"content": "ji", "page": 67, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nenn \neu \ni \n1 \nLokung East Parish Development Model Sacco \n100,000,000 75,000,000 25,000,000 Sacco received less than the expected PRF by \\| \nLtd i 25,000,000 2 \\| Palabek Kal \nKal \nTown Council Parish Development Model \n100,000,000 75,000,000 25,000,000 Sacco received less than the expected PRF by Sacco Ltd 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "| DLG Tas", "page": 68, "level": 3}}, {"headings_1": {"content": "ji", "page": 67, "level": 3}}, [{"headings_0": {"content": "| DLG Tas", "page": 68, "level": 3}}, {"headings_1": {"content": "ji", "page": 67, "level": 3}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| 150,000,000 50,000,000 \\| \nAPPENDIX 12: Disbursements of Parish Revolving Fund (PRF) to the Households \n\\| SN \\| VoteName Name of SACCO \nTOTALPRF (UGX.) TOTAL VARIANCE", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}, [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}], [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "metadata": {"headings": [{"headings_0": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}, {"headings_1": {"content": "Total", "page": 68, "level": 1}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Model 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}, {"headings_1": {"content": "Total", "page": 68, "level": 1}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c100,000,000", "metadata": {"headings": [{"headings_0": {"content": "\u201c100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F 2 Lamwo DLG Ngacino Agoro Parish Development Model Sacco Ltd \n100,000,000 100,000,000 \u2014 Lamwo DLG \u201a\\_Potika Potika Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "\u201c100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Lamwo DLG Aringa Potika Parish Development Model Sacco Ltd \\| 100,000,000 \n100,000,000 \\| \n\\_ \n5 \\| Lamwo DLG Ateng Lamwo Town Council Parish Development Model \n\\| \n\\| Sacco Ltd \n\\| \n6 Lamwo DLG \\| Olebi Lamwo Town Council Parish Development Model Sacco \nLtd \n100,000,000 100,000,000 100,000,000 28,100,000 71,900,000 \n\\_\\_7 Lamwo DLG \\| Liewa Lokung Parish Development Model Sacco Ltd \n100,000,000 100,000,000 \\| 8 \\| Lamwo DLG Pawor West Lokung Parish Development Model Sacco Ltd \n125,000,000; 125,000,000 \\_9 \\| Lamwo DLG Gotkwar Lokung East Parish Development Model Sacco Ltd \n100000 00 100,000,000 \\| \nbib \n\\| \n\\_ 10 Lamwo DLG Lawiye Oduny Madi Opei Parish Development Model Sacco 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}, [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PF", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 68, "level": 6}}, {"headings_1": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 \nGes - \\| Lamwo DLG \\| Okol Madi Opei Parish Development Model Sacco Ltd \n100.000 QI 100,000,000 12 Lamwo DLG Pobang Madi Opei Town Council Parish Development Model 100,000,000 \n100,000,000 \\| \n\\| Sacco Ltd \n13 Lamwo DLG Madi Agweng Padibe West Parish Development Model Sacco 100,000,000 \n100,000,000 Ltd \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 68, "level": 6}}, {"headings_1": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, [{"headings_0": {"content": "PF", "page": 68, "level": 6}}, {"headings_1": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "PF", "page": 68, "level": 6}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "PF", "page": 68, "level": 6}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}, {"headings_1": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000; \u2014O 100,000,000 \\| Lamwo \\| \n\\| \nee 17 DLG Alaa Padibe East Parish Development Model Sacco Ltd \n100,000,000 0 100,000,000 \\_", "metadata": {"headings": [{"headings_0": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}, {"headings_1": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "metadata": {"headings": [{"headings_0": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}, {"headings_1": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10000000 0] \\_\\_\\_\\_\\_100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}, {"headings_1": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "metadata": {"headings": [{"headings_0": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}, {"headings_1": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| to000000 \\|", "metadata": {"headings": [{"headings_0": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}, {"headings_1": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_____100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 Lamwo DLG \n\\| \\|\\_\\_\\_100,000,000\\| \\_\\_\\_\\_\\_\\_\\_\\_\\_\\_0\\| \\_\\_\\_\\_\\_\\_100,000,000 Lalak Katum Parish Development Model Sacco Ltd \n21 Lamwo DLG \\_ Kamama Padibe Town Council Parish Development Model \n\\| ee eee. ee 100,000,000 100,000,000 bes \n22 \\| Lamwo DLG \nKuluyee Padibe Town Council Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}, [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}], [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}], [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "am ROE", "metadata": {"headings": [{"headings_0": {"content": "am ROE", "page": 69, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 69, "level": 1}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nLo BEE Sacco Ltd r \\_\\_23 Lamwo DLG \n\\| \\| \\| \nBungu Paloga Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "am ROE", "page": 69, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 69, "level": 1}}, [{"headings_0": {"content": "am ROE", "page": 69, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 69, "level": 1}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000, ss 1200", "metadata": {"headings": [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24 \nPaloga Paloga Parish Development Model Sacco Ltd \n100,000,000; 0] \\_\\_\\_\\_\\_-100,000,000 25 \\| 0]. 100,000,000 Lamwo DLG Pawaja Paloga Parish Development Model Sacco Ltd \n100,000,000; \n26 Lamwo DLG \nPatanga East Palabek Gem Parish Development Model Sacco \n\\| u. N Ltd \n27 Lamwo DLG \\| Lagura Palabek Gem Parish Development Model Saccoltd\\_ 100,000,000; 0) \\_\\_\\_\\_\\_\\_\\_100,000,000 28 \\| LamwoDLG \\| Cubu Palabek Abera Parish Development Model Saccoltd \ntoo 2520\\| \\_\\_\\_\\_\\_100,000,000 \\\\\\_\\_\\_29 \\| Lamwo DLG \nAbera Palabek Abera Parish Development Model Sacco Ltd \n\\_100,000.00 0] \\_\\_\\_\\_\\_\\_100,000,000 \\| \n30 \\| Lamwo DLG \n\\|\\_\\_\\_31 \\| Lamwo DLG \\| Ogili Palabek Ogili Parish Development Model Sacco Ltd \n100,000,000; Qj 100,000,000 32 \\| Lamwo DLG Aywee Palabek Nyimur Parish Development Model Sacco Ltd \n1000000 7700\\| 100,000,000 33 i Lamwo DLG Paracelle Palabek Nyimur Parish Development Model Sacco \n100,000,000 Be 100,000,000 \\| \nLtd", "metadata": {"headings": [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}, [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__10 | DLG", "metadata": {"headings": [{"headings_0": {"content": "__10 | DLG", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lamwo Lamwo Palabek Kal Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Lamwo Lamwo Palabek Kal Parish Development Model Sacco Ltd", "page": 69, "level": 2}}, {"headings_1": {"content": "__10 | DLG", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000.00", "metadata": {"headings": [{"headings_0": {"content": "100,000.00", "page": 69, "level": 3}}, {"headings_1": {"content": "Lamwo Lamwo Palabek Kal Parish Development Model Sacco Ltd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014O 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 Lamwo DLG Pauma Palabek Kal Town Council Parish Development Model 100,000,000 \n100,000,000 : \nSacco Ltd \u201a \n36 Lamwo DLG Lanywang Kal Town Council Parish Development 100,000,000 \n\\| Palabek FD \\| \\| \n100,000,000 Model Sacco Ltd \n\\| \n\\| \nI 37 Lamwo DLG \\| Pece Palabek Nyimur Parish Development Model Sacco Ltd \n100,000,000 ... 100,000,000 38 LamwoDLG Kal Palabek Kal Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}, [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000; \u2014_Os 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ 39 \\| Lamwo DLG. \n\\| Anaka Palabek Gem Parish Development Model Sacco Ltd \n\\|\\_\\_40 \\| \\| \nLamwo DLG Moroto Palabek Gem Parish Development Model Sacco Ltd \n13,400,000 \n\\|\\_\\_41 Lamwo DLG Development 10.000] CY 100,000,000 \\| \n\\\\\\_\\_\\_43 \\| Lamwo DLG\\_\\_\\_\\_\\| Pawena Palabek Abera Parish Development Model Sacco Ltd 100,000.00 0] \\_100,000,000 44 \\| LamwoDLG Apyetta Palabek Ogili Parish Development Model Sacco Ltd \n100,000,000; Oj 100,000,000 \\_\\| \n\\| \n\\_\\_\\_45 Lamwo DLG Akworo Palabek Qgili Parish Development Model Sacco Ltd \n100,000,000 0 100,000,000 \\_\\_ \n\\| \n46 Lamwo DLG Padwat Palabek Nyimur Parish Development Model Sacco Ltd \\_\\_100,000,000 \n0 100,000,000 ' 47 \\| Lamwo DLG \\| Burpong Palabek Nyimur Parish Development Model Sacco \n100,000,000 IR, 100,000,000 \\_ Ltd \n\\| \n48 \n\\| LamwoDLG\\_ \\| Kadomera \nPalabek Nyimur Parish Development Model 100,000.00 \nSacco 0\\| 100,000,000 \n68 \nLamwoDLG Gangdyang Padibe Town Council Parish Development Model \n100,000,000 \\| \nSacco Ltd \n\\| \nLamwo DLG \nAtiba Lamwo Town Council Parish Development Model Sacco \n100,000,000 Ltd \n\"51 \\| Lamwo DLG \\| \n\\| \nOcula Lamwo Town Council Parish Development Model Sacco \n100,000,000 \\| Ltd \n= \\| Lamwo DLG \\| Ogwech \nLamwo Town Council Parish Development Model \n100,000,000 Sacco Ltd \n[e193 Lamwo Pakalabule Lamwo Town Council Parish Development Model 100,000,000 \n\\| DLG \\| \n0 \\| \n\\| \n54 \\| Lamwo \nDLG \n\\| a re Pobel Lamwo Town Council Parish Development Model Sacco \nLtd", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a Lamwo DLG", "metadata": {"headings": [{"headings_0": {"content": "a Lamwo DLG", "page": 70, "level": 4}}, {"headings_1": {"content": "__|", "page": 69, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pangira Lokung Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "a Lamwo DLG", "page": 70, "level": 4}}, {"headings_1": {"content": "__|", "page": 69, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1000000 | 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "a Lamwo DLG", "page": 70, "level": 4}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131", "metadata": {"headings": [{"headings_0": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "a Lamwo DLG", "page": 70, "level": 4}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1000000 2", "metadata": {"headings": [{"headings_0": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_____100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\\\ \n\\| 57 \\| Lamwo DLG \n\\|.Ngomoromo Lokung Parish Development Model Sacco Ltd \n58 Lamwo \\| 100000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_____100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_60 Lamwo DLG\\_\\_\\_\\| Limur Lokung East Parish Development Model Sacco Ltd \\|\\_61 \\| Lamwo DLG Pobura Madi Opei Parish Development Model Sacco Ltd \n\\| \n\\| 62 Lamwo DLG Loker Madi Opei Town Council Parish Development Model Sacco Ltd \n75,000,000; 0] 75,000,000 100,000.00 \u2014\u2014s\u2014O\\| 100,000,000 \n100,000,000 100,000,000 \n\\_63 \\| Lamwo \\| \nDLG \\| Lagwel Padibe West Parish Development Model Sacco Ltd 100,000,000 \n100,000,000 = \n64 Lamwo DLG Ywaya Aceba Parish Development Model Sacco Ltd \n50,000,000 50,000,000 \\|\\_\\_65 LamwoDLG Development \\_\\_\\_\\_\\_100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}, [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__66", "metadata": {"headings": [{"headings_0": {"content": "|__66", "page": 70, "level": 3}}, {"headings_1": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG |", "metadata": {"headings": [{"headings_0": {"content": "DLG |", "page": 70, "level": 3}}, {"headings_1": {"content": "|__66", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDevelopment \\_\\_\\_100,000,000\\| \\_\\_\\_\\_\\_g\\| \\_\\_\\_700,000,000 \\| \n\\_\\_67 Lamwo DLG \nKatum Katum Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "DLG |", "page": 70, "level": 3}}, {"headings_1": {"content": "|__66", "page": 70, "level": 3}}, [{"headings_0": {"content": "DLG |", "page": 70, "level": 3}}, {"headings_1": {"content": "|__66", "page": 70, "level": 3}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0 ss Tomganane!", "metadata": {"headings": [{"headings_0": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG |", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_\\_\\_ \n\\|\\_\\_\\_68 Lamwo DLG Rudi Agoro Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG |", "page": 70, "level": 3}}, [{"headings_0": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG |", "page": 70, "level": 3}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 100,000,000; ~~ 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_69 Lamwo DLG\\_ Pobar Agoro Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ao EL... Tea", "metadata": {"headings": [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "70 \\| \\| \nLamwo DLG Bwomono Palabek Kal Town Council Parish Development 100,000,000 \n100,000,000 Model Sacco Ltd \nLamwo DLG Lorunya Agoro Parish Development Model Sacco Ltd \n\\| \nLamwo DLG Parapono Lokung East Parish Development Model Sacco Ltd \\| \n73 Lamwo DLG \\| Kal Madi \n\\| \nOpei Town Council Parish Development Model Sacco Ltd \n\\| \n. \nfonoogong \u00a2 100,000,000 75,000,000; \u2014O 75,000,000 \\| 50,000,000 0 50,000,000 \nLamwo DLG Agulugwette Katum Parish Development Model Sacco Ltd 100,000,000 \n100,000,000 4 \n\\| \n>\\_\\| Lamwo DLG Ayuu Alali\\_Palabek Kal Parish Development Model Sacco Ltd 100,000,000 \n0 100,000,000 \\| \nLamwo DLG Labigiryang Palabek Kal Town Council Parish Development 100000000 \n\\| \\_\\_ \u2014~C=iCY \n100,000,000 \n69 \nModel Sacco Ltd \\_ \n\\| \n\u2018\\| LamwoDLG \\_\\| Labigiryang Palabek Kal Parish Development Model Sacco Ltd 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}, [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PC", "metadata": {"headings": [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 100,000,000 78 Lamwo DLG Kal Palabek Kal Town Council Parish Development Model \nSacco Ltd \n75,000,000 0 75,000,000 \n79 Lamwo DLG Warigo Palabek Nyimur Parish Development Model Sacco Ltd 100,000,000 \n0 100,000,000 \\| \n\\| \n\\| \n80 Lamwo DLG Mura Padibe Town Council Parish Development Model Sacco 100,000,000 \n0 100,000,000 Ltd \n\\| \n\\| \n81 Lamwo DLG Atwol Padibe Town Council Parish Development Model Sacco 100,000,000 \n0 100,000,000 \\| \nLtd \nLamwo DLG Dibolyec Lokung East Parish Development Model Sacco Ltd \n100,000,000 I 100,000,000 \\_\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}, [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}], [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}, {"headings_1": {"content": "PC", "page": 71, "level": 2}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 3 \\| \nLamwo DLG \nPawach Potika Parish Development Model Sacco Ltd \n4\\| \n\\| \nFiss TEA Pose Par Devon ses ad", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}, {"headings_1": {"content": "PC", "page": 71, "level": 2}}, [{"headings_0": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}, {"headings_1": {"content": "PC", "page": 71, "level": 2}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "page": 71, "level": 3}}, {"headings_1": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "page": 71, "level": 3}}, {"headings_1": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ye", "metadata": {"headings": [{"headings_0": {"content": "Ye", "page": 71, "level": 3}}, {"headings_1": {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Eee", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10000000 2020\\| \\_\\_\\_\\_\\_100,000,000 \nAppendix 13: Licensing of PDM SACCOs under the Microfinance Institutions Money Lenders Act \nSN. Vote Name Parish Name of SACCO \nIs the SACCO registered under", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}, [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}], [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "it Name", "metadata": {"headings": [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Microfinance Institutions money lenders \nLamwo De ri \n\\_Olebi Lamwo Town Council \\_\\|.NO : \n\\| \n\\_2.\\_\\| Lamwo DLG Moroto", "metadata": {"headings": [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}, [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\_\\_\\| Lamwo DLG Pawor East Pawor East Lokung\n4. Lamwo DLG Pawor West Pawor West Lokung \nNO \\| \n\\_\\| \n\\_\\| \n\\| 5. Lamwo DLG \\| Kamama Kamama Padibe Town Council", "metadata": {"headings": [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 71, "level": 3}}, {"headings_1": {"content": "it Name", "page": 71, "level": 1}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 71, "level": 3}}, {"headings_1": {"content": "it Name", "page": 71, "level": 1}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. \\| Lamwo DLG Kuluyee Kuluyee Padibe Town Council NO", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 71, "level": 3}}, {"headings_1": {"content": "it Name", "page": 71, "level": 1}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 71, "level": 3}}, {"headings_1": {"content": "__|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 71, "level": 3}}, {"headings_1": {"content": "__|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\_7. \\| Lamwo DLG Madi-Kiloc Madi-Kiloc Padibe West \\| NO Lamwo DLG Lagwel Lagwel Padibe West Parish NO \\_", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 71, "level": 3}}, {"headings_1": {"content": "__|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "19. 110.", "metadata": {"headings": [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi Agweng Padibe West NO \\_Mad \nPangira Lokung Parish NO wo D \\_\\_\\_\\_.\\| \\_\\_ \n70 \nOperating license was not availed for audit. \n\\| \nOperating license was not availed for audit. \nOperating license was not availed for audit. Operating license was not availed for audit. Operating license was not availed for audit. \nOperating license was not availed for audit. Operating license was not availed for audit. Operating license was not availed for audit. \nOperating license was not availed for audit. \nAppendix 14: Signing of PRF Financing Agreements \n\\| SN Vote Name Parish Name Name of SACCO \nDid the SACCO Date funds were Date agreement \nChairperson sign received was signed \n\\| PRF financing agreement with the \n\\| \nL DLG \u201cTOlebi \\| \n1 \na ri \nbe \\| Lamwo Olebi Lamwo Town Council \n\\| 7/10/2022 \\| signed\\_ Not \n", "metadata": {"headings": [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}, [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Lamwo DLG Moroto Moroto Palabek Gem \\_\\\\", "metadata": {"headings": [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "metadata": {"headings": [{"headings_0": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}, {"headings_1": {"content": "19. 110.", "page": 71, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "metadata": {"headings": [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pigs Not signed \nThies Not signed \n4. \nLamwoDLG \n\\| \n\\| 5.\\_\\| Lamwo DLG\\_\\| Kamama \n\\| Town \u2014 \nPadibe \nCounc [no 1271072002 sened", "metadata": {"headings": [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}, [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "metadata": {"headings": [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not signed signed 7 \\_\\_\\_Lamwo DLG Madi-Kiloc Madi-Kiloc Padibe West \n7/10/2022 Not signed \n\\| \n\\| \n8 \\| Lamwo DLG \nCaer Lagwel Padibe West Parish \n7/10/2022", "metadata": {"headings": [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}], [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ey", "metadata": {"headings": [{"headings_0": {"content": "ey", "page": 72, "level": 3}}, {"headings_1": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ESTES", "metadata": {"headings": [{"headings_0": {"content": "ESTES", "page": 72, "level": 3}}, {"headings_1": {"content": "ey", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Lamwo DLG \\| Agweng Madi Agweng Padibe West \n7/10/2022 \n1 \\| 7/10/2022", "metadata": {"headings": [{"headings_0": {"content": "ESTES", "page": 72, "level": 3}}, {"headings_1": {"content": "ey", "page": 72, "level": 3}}, [{"headings_0": {"content": "ESTES", "page": 72, "level": 3}}, {"headings_1": {"content": "ey", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "metadata": {"headings": [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 15; Submission of Attestation Forms by the Accounting Officer (AO \nSN Vote Name Parish Name Name of SACCO \nWas the SACCO Name included Remarks \nE \n\\|\\_in the AO\u2019s attestation form? \n\\| DLG Olebi", "metadata": {"headings": [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}, [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lamwo _. ppp", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00bb \nAttestation forms not availed at the time of audit. \n\\_Lamwo DLG Moroto Moroto Palabek Gem \nAttestation forms not availed at the time of audit. \n\\_\\_\\| \n\\| Lokung [NO ~\u2014~\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\| Lamwo DLG", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \nPawor East \nAttestation forms not availed at the time of audit. \\+ \\_Lamwo DLG \\| Pawor \\_ \\| \nas \nWest Pawor West Lokung", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RS", "metadata": {"headings": [{"headings_0": {"content": "RS", "page": 72, "level": 2}}, {"headings_1": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Attestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "RS", "page": 72, "level": 2}}, {"headings_1": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "metadata": {"headings": [{"headings_0": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}, {"headings_1": {"content": "RS", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bi \\| Town \nAttestation forms not availed at the time of audit. \\|", "metadata": {"headings": [{"headings_0": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}, {"headings_1": {"content": "RS", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Council", "metadata": {"headings": [{"headings_0": {"content": "Council", "page": 72, "level": 2}}, {"headings_1": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Council", "page": 72, "level": 2}}, {"headings_1": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "metadata": {"headings": [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Attestation forms not availed at the time of audit. \n", "metadata": {"headings": [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}, [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. \\| Lamwo DLG", "metadata": {"headings": [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| Madi-Kiloc__ |", "metadata": {"headings": [{"headings_0": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}, {"headings_1": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi-Kiloc Padibe West", "metadata": {"headings": [{"headings_0": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}, {"headings_1": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "________| INO", "metadata": {"headings": [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Attestation forms not availed at the time of audit. \n", "metadata": {"headings": [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}, [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Lamwo DLG \nLagwel Padibe West Parish \nAttestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi Agweng Padibe West \nee ; Attestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. \\| Lamwo DLG Pangira Pangira Lokung Parish \nAttestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n71 \nAppendix 16 i Selection and Implementation of Prioritized/Flagship Projects \nName of SACCO List of flagship projects per SACCO Are the How many \nNumber of How many of How many of flagship enterprises are PDM the the farming projects implementing enterprises enterprises enterprises consiste flagship projects \nare farming are from the nt with enterprises priority the commodity list priority \ncommo \ndities \nselecte \ndbythe \nTown Council beans,Maize,piggery,\u201asunflower,goats \\| \\| \\\\ \\| \n2 \nMoroto Moroto Palabek Sim sim,Soya \nGem beans, Maize,piggery, sunflower \nbottlers 3 \\| \\| Pawor East Pawor East Sim sim,Soya \nNO 11 \na, \\_\\_Lokung beans, Maize,piggery,sunflower", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}, [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 73, "level": 3}}, {"headings_1": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \\| Pawor West Pawor West Sim sim,Soya \n\\| \\_Lokung beans,Maize,piggery,sunflower", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 73, "level": 3}}, {"headings_1": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nNO 26 26 26 \n1.5 \\| Kamama \\_ Kamama Padibe Sim sim,Soya \nInformation not Information Information not Information not ) i \\| Council beans, Maize,piggery,sunflower availed during audit \\| \ni Town \nnot availed availed during availed during \\| \n\\| \n\\| \nes ae LEE en \nLEE audit audit audit Town \nCouncil", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}, [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}]], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_beans,Maize,piggery,sunflower", "metadata": {"headings": [{"headings_0": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 73, "level": 3}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[8 L |", "metadata": {"headings": [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi-Kiloc \\| Madi-Kiloc Padibe Sim sim,Soya \nnot \nInformation not Information not \\| West \n\\| \n\\| \n\\| \ni \n\\| \nbeans,Maize,piggery,sunflower availed during audit not availed availed during availed during during audit audit audit \n\\_\\| \n9 Lagwel Lagwel Padibe Sim sim,Soya \nWest Parish \\_ beans,Maize,piggery,sunflower \n10 Madi Madi Agweng Sim sim,Soya \n\\| \ni Agweng \\| Padibe West beans, Maize, piggery,sunflower i \n\\_ \\| \\| \nInformation not Information Information not Information not ! \n\\| availed during audit not availed availed during availed during during audit audit audit \nNO \\| Information not Information Information not Information not availed during audit not availed availed during availed during during audit audit audit \n1 Pangira Pangira Lokung Sim sim,Soya NO 112 12 12 12 Parish beans, Maize,piggery,sunflower \ni \n72 \nAPPENDIX 17: REGISTRATION OF ENTERPRISE GROUPS \n[ SN u VoteName Name \nParish \nName of SACCO \nLAMWO Olebi \nOlebi Lamwo Town Council i \nNumber of PDM enterprises How many enterprises are registered \nMoroto \\_Moroto Palabek Gem IT \\| \nPawor East East Lokung 3", "metadata": {"headings": [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}, [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}]], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Pawor", "metadata": {"headings": [{"headings_0": {"content": "_Pawor", "page": 74, "level": 1}}, {"headings_1": {"content": "[8 L |", "page": 73, "level": 3}}], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Pawor West Lokung Pe a Pawor West = \nKamama Padibe Town Council \nnot availed during \nwas provided at the time", "metadata": {"headings": [{"headings_0": {"content": "_Pawor", "page": 74, "level": 1}}, {"headings_1": {"content": "[8 L |", "page": 73, "level": 3}}], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hei", "metadata": {"headings": [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a audit. \nKuluyee \nTown Kuluyee \nee Padibe Town Council ing ne \\| Madi-Kiloc \nMadi-Kiloc Padibe West \nnot availed during evidence was provided at the time audit of audit. \n\\| \nLagwel \nLagwel Padibe West Parish \nMadi Agweng \nMadi Agweng Padibe West \n\\| \n\\| \nInformation not availed during No evidence was provided at the time audit of audit. \nInformation not availed during No evidence was provided at the time audit of audit. \nPangira Pangira Lokung Parish 12 \nAppendix 18: Physical Inspection Of Household Project Implementation \nVote Parish Name Name of Loan Loan Project [sense of the project \nRemark \\| Name Name of PRF Amount Amount as funded \nSACCO beneficiary as per per \nSACCO household \nrecords evidence \nOLEBI provided \\| LAMWO \nOlebi OCAYA \n800,000 800,000 Goat He bought two female goats each at shs. 80,000. The rest was The beneficiary had Lamwo JOSEPH \nfarming. invested in maize and soya bean project. \nimplemented a goat \nTown Maize farm \n\u201amaize and soya bean Council and / ke \nx \nsoya = 2 \nproject using the funds. bean \nproject \n5 \n2 \nALI ACELLAM 800,000 800,000 Maize He had a maize farm of 3 acres. \nThe beneficiary had farming implemented maize farming using the PRF \n73 \nMOROTO Moroto ANYWEK 500,000 500,000 Produce Palabek MARY \nbusiness Gem ORYEM \nch \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}, [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}]], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MO", "metadata": {"headings": [{"headings_0": {"content": "MO", "page": 75, "level": 2}}, {"headings_1": {"content": "hei", "page": 74, "level": 2}}], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Se dud", "metadata": {"headings": [{"headings_0": {"content": "MO", "page": 75, "level": 2}}, {"headings_1": {"content": "hei", "page": 74, "level": 2}}], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iy", "metadata": {"headings": [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N \nei \n5 ; \nh the beneficiary\u2019s \nevealed that she Through interviews with had invested in produce business, however upon inspection \u201awe the beneficiary\u2019s \nfound nothing on site. \nhusband, it was revealed that she had invested in produce business but we found nothing on site, \nhe claimed the shop was transferred to another village. \n74", "metadata": {"headings": [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}, [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}]], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents", "Page", "TORE ONE - 1", "nee eee eee eee", "LIE OF PCI - 2", "a ne", "N", "3", "cacti it acct a cc aeRO", "Ban FOR EN - 3", "receccaccroracan nance nennran dee Rape rear Matnnecaenieet", "lr CSO Pi UE coeur", "3", "eae eae eR aaeasen ence:", " 1.0 Implementation of the Approved BUdGet c.c.cccccsssesescssssssessssssssssesscsecscsessesnsessesesscersnens - 3", " 2.0 Management of the Government Salary Payroll cccccccccccscssssssctsesescseetsesescsesvstecteees - 11", "ee", "14", "EEE EEE", "3 ,0 Change in Accounting Treatment for Non-current Assets - 14", "ee - 14", "BHO ENN cesses - 14", "cancer ecco cc en cc a cna came", "EIER PIE - 15", " 6.0 Implementation Of Key Government Grants/Programmes nnennnnnnnnn: - 15", "6.1", "District Rural Water Supply and Sanitation Conditional Grant - 15", " 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program - 19", "3 Folter DEREN nn nern - 21", " 6.4 Development Response to Displacement Impacts Project (DRDIP) uuean - 23", "Mu IE Ra TB ei - 27", " 6.6 Uganda Support to Municipal Infrastructure Development, Additional Financing - 29", "EB [JS a AED I EEE - 31", "MANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS uueeesen - 31", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS uenn - 31", "OTHER REPORTING RESPONSIBILITIES", "32", "su saci ccascasssssassoiennnsnsevennoncaneneanans ncentcenneonuannrnenranins er", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "33", "\u201enun mau", " 7.0 Implementation of the Parish Development Model cccccssssssssecssssessesssesessestsecaeees - 33"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Lira District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Lira District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..9627eece1caa10b7be72bb0dae023d3a5cb0dd76 --- /dev/null +++ b/reports/chunks/Lira District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LIRA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGmyar,", "metadata": {"headings": [{"headings_0": {"content": "ORIGmyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}]], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"TRS OF COT BRINGS \nii asicosies vasscza EEE AR ET \nLIBE GF ACO iii nn nenne TE RETTET AAI \nOP ATTN 1 nennen na ecinanennme wrenenesmnrmenmiin tsb 685g EUAN RETEST \nBASIS FOR, BEINEN \n1 EEE \nBER AUT MATTERS \n1 nn Een \n109 Implementation of the Approved Buddget.....nnauunenennenn \n1 nenne eerts \n2.0 \nManagement of the Government Salary Payroll.............ueeeeesnsesnnenenenensnnensnnnensserenensenne 7 \nEMPHASIS OF MATTER......-crsnnes \n9 mocscsneeversoxvnenssausreratsesussageesoisnwsniiesibadsUNebitissnsiiedsseuannsansnenessnnerscommcsnensense \n3.0 Change in Accounting Treatment for Non-current Assets \n9 .........essessneneeeeensnenenennennennnn \n4.0 Accumulation of Receivables............unnneennennnennnenensnenenenennnenenenenennnnenenenenennenenanne 9 \n32 \nPasablas mean nee TREUEN ents 10 \n\u00dcTHER, PEAT TER 10 nennen EEE ARES \n6.0 Implementation of Key Government Grants/Programmes .........neeseseneneneneensnennesenennnnne 10 \n6.1 District Rural Water Supply and Sanitation Conditional Grant... \n10 cece \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n14 .................-- \n5,3 Eilueallor Daalsgment Graf \n15 einem \n64 Miere Seile ImigaldN... \n17 een euere \nOTHER INFORMATION... 20 onacnnncneo = dae clearance from Ministry of Public Service to recruit staff. and further Bene = el oe explained that the MoPs and Ministry of education have not availed Ministry of Public them a staff structure for education institutions Service to develop a staff structure for all education institutions in the District. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial 2021/22 to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. I noted that the District had receivables figure of UGX.1,224,324,376 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. Receivables represent an idle asset that would otherwise be used for service delivery. Recommendation I advised the Accounting Officer to continue sensitizing Youth Interest Groups and women groups to", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}, [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}]], "page": 12, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], "page": 13, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nCategory t\u2014t\u2014\u2122S Activity \nPlanned \nActual \nquantity \n\u201cRural LEEREN Water \nand Sanitation \na Construction of boreholes et RR TIO SUN \n\\| \nSS \n2 \nSub-Grant (traditional Rehabilitation of boreholes \n10 component) Construction of Ferro-cement \n\\| rainwater tanks \nPiped Water Sub-Grant (UgIFT Construction of piped water scheme component) at Adyaka sub-county \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}]], "page": 13, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n6.1.1 Positive observations \nI noted the following areas where management had commendable performance; \noe I noted that all budgeted funds were warranted and consumed. \nI noted that all the 5 (100%) of the projects in the water grant work plan were in e \nthe approved five-year development plan. \noe I noted that 5 out of 5 (100%) projects in the approved work plan were in the indicative list of capital investments. \noe I reviewed of documents revealed that the entity undertook desk and field appraisals for all 5 projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \no My review of procurement file revealed no procurement anomalies. \nI noted all expenditure relating to the focus area were accounted for. oe \ne I noted that all 5 water facilities were constructed on land that had proof of", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}]], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ownership.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe I noted that all of the 4 installations had functional water user committees to \nensure local ownership and long-term usage of the facilities. \n6.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and \ninvestment servicing costs was over allocated by UGX. 28,981,928(14%) under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component). \nIn addition, the District allocation to rehabilitation of water facilities was under oe \nallocated by UGX.18,613,655 (15%) under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix 3 \nFailure 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": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}, [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the budgeting amounts are availed to them by Ministry of water which they have no control over. \nRecommendation \nI advise the Accounting Officer to harmonise with Ministry of Water the budgeted figures to ensure that Rural Water Supply and Sanitation Conditional Grant Budget guidelines are followed \n6.1.2.2 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; \no Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the o \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no 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 oe \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer ensure that the use of GI pipes and concrete on rehabilitated boreholes and newly drilled boreholes is discontinued. \nI noted that the construction of Adyaka piped water scheme did not have its oe \ndesigns approved by the Ministry of Water and Environment \nAs a result, the project may not meet the minimum standards required by the MoWE. \nThe Accounting Officer attributed this to delayed feedback from the MoWE after their submission of project design. \nRecommendation \nI advised the Accounting Officer to follow up the matter with Ministry of Water and Environment to ensure that project designs are approved by the ministry to ensure project quality. \n6.1.2.3 \nSpecial Consideration of Seed Schools and Health Centres \nSection 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that none out of the 3 (100%) ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed in the below. \nSN UGIFT Project Water source Community (name) and \nAudit Conclusion place and \naccessibility to water s \nstatus \nstatus \n> Construction of Water Source Ayami S/C, there is access to Water source is required staff house at not provided for existing water source which is as the existing one is Alik H/C III \nshared by the community \nnot sufficent.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction Of Water Source Agweng S/C, there is access to Water source is required Barlonyo H/C not provided for existing water source which is as the existing one is II \nshared by the community \nnot sufficent. \n3, Construction of Water Source Ogur S/C, the School is still Water source has to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I advised the Accounting Officer to engage with the water department to ensure that utmost priority is given to UGIFT projects within the subsequent year. 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. As such, GoU introduced the UGiIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. Lira District received UGX. 1,395,709,665, out of UGX. 1,485,709,665 budgeted to the implement the programme. The following activities were undertaken; SN Activity \u2018\\| Planned quantity Actual quantity TREE \\| I TST EEE BEER \u2018Alik Construction of staff house at health III 1 EEE center ELTERNTEIL qi \\| 1 \\| I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; 6.2.1 Positive observations I noted the following areas where management had commendable performance; A comparison of UGIFT activities implemented with the Annual work plan and budget oe revealed that all UGIFT activities were budgeted for. I noted that the entity did not have projects above 200m. \u00b0 \u00b0 I noted that all expenditure vouchers were accounted for. \u00b0 A review of expenditure vouchers did not reveal non-deduction of WHT from payments made to Contractors of UGIFT projects. oe I noted the entity prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. The status reported in the monitoring reports was in line with what was observed during the audit inspection. oe I noted that the UGIFT project was implemented on titled land. 6.2.2 Areas of Improvement I noted the following areas were the District needs improvement; Under funding resulted in partial/non-implementation of the following key activities; Construction of staff house at Alik HC III e As a result, health services were delayed to the intended beneficiaries. The Accounting Officer explained that this was due to underfunding to the district by the Ministry. Recommendation I advised the Accounting Officer to liaise with the MoFPED to ensure that budgeted for funds are revoted and further prioritize and rollover the affected activity to the subsequent year for full implementation. 6.2.2.2 Inspection of water Grant activities I conducted physical inspections of one (01) UGIFT projects implemented at UGX.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}]], "page": 17, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Projects worth UGX,672,303,302 were all screened for likely environmental and social \u00a9 \nimpacts and had environment & social management. \nAreview of the budget allocations of Education Development grant revealed that e \nthe allocation was consistent with the guidelines. \noe I sampled five (05) activities with a total expenditure of UGX. 151,092,864 to ascertain the extent of service delivery in regard and works were satisfactorily", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that Project Management Committees and Procurement Committees o \nof all projects implemented sought guidance from the district specialists for contracts. \noe I noted that no funds were spent on activities outside approved Education Development grant work plan. \nI observed that proper procurement records were being maintained for all the oe", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe I noted that all 10 Projects which could result in environment and social risks/impacts had contracts worth UGX. 672,303,302 signed a Particular condition of contract clause. \noe I noted that for all 10 Projects/programs worth UGX 672,303,302, contract managers were appointed from user groups or sector specialists. \nI noted the projects were monitored and evaluated. \noe \nI noted that all payment certificates worth UGX.671,829,000 were reviewed and oe \ncertified by the Internal Auditor. \n6.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n6.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}, [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira 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 \nof education facilities and their condition to ensure informed \nRecommendation \nI advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}, [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}], [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 20, "level": 2}}, {"headings_1": {"content": "a)", "page": 19, "level": 2}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX.723,913,396 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 20, "level": 2}}, {"headings_1": {"content": "a)", "page": 19, "level": 2}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "b)", "page": 20, "level": 2}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of UGX.723,913,395 released, UGX.709,662,500 had been spent by the end of the year, resulting in an under absorption of UGX. 14,250,895, as indicated in the table below; \n\\|", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "b)", "page": 20, "level": 2}}, [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "b)", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "metadata": {"headings": [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under absorption of released funds negatively affected implementation and service delivery since planned activities were not implemented. \nThe Accounting Officer attributed it to delays in funding and project implementation which couldn\u2019t allow for timely utilization of funds \nRecommendation \nI advised the Accounting Officer to engage the relevant authorities and ensure that processes are streamlined to ensure effective implementation of projects to enhance service delivery. \n6.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Lira District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nLira District received UGX.157,240,000, out of UGX.157,240,075 budgeted (100%) \n6.4.1 Positive observations \nI noted the following areas where management had commendable performance; \no I noted that out of the total program receipts of UGX. 157,240,000, UGX. 156,761,243 (99.7%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 478,757 (0.3%). \ne IT reviewed the expenditure vouchers and revealed that the district spent Micro Scale Irrigation funds on eligible activities. \nA review of the procurements undertaken revealed that the district complied with the oe \nselection criteria for the lowest priced technically responsive bid. \noe I noted that the district had not yet supplied irrigation equipment to farmers since Lira DLG was at inception level. \no I reviewed of the district budget and departmental work plans and revealed no variances between the budgeted amount and the required program percentage allocation for capital development and complementary category. \n6.4.1.1 Areas of improvement \nI noted the following areas where the District needs improvement; \n6.4.2 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}, [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.4.2.1Planning", "metadata": {"headings": [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}], "page": 21, "document_name": "Lira 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; \ne The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \n\u00b0o The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \no The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 \nof local \n221001 and 281504 \nAs a result, this may lead to funds being used for other activities other than those they were mean for. The Accounting Officer explained that the charged codes provided in the guideline were not yet activated in the IFMIS during warranting period hence the use of code (227001).", "metadata": {"headings": [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}], [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}], [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}]], "page": 21, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoFPED to ensure the correct codes for expenditure are activated on the IFMS system. \n6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled 1 irrigation project with a total expenditure of UGX. 24,761,434 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 NOTED. The following was observed; \nSN Activity Details of findings Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}]], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| (Time, Quality, \nQuantity, Cost and \n\\| \u2014", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation(s)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 res e One solar panel say I advised the had been i Accounting Officer to demonstration site at Agali knocked off by follow up the matter to wind and ensure that destroyed, demonstration site is Contractor: , e Sprinklers are not properly managed and J-VALE SERVICES functional serving its purpose. (U) LIMITED \u00a9 Demonstration garden is over Contract grown amount:UGX. e The water point for connection of 24,761,434 drip lines to gardens were Amount paid to instead located at the \\_sub-county inspection date: office and staff UGX.24,761,434 houses there was no visible demonstration garden in place e The intended beneficiary Mr failed to manage the Demo-site at Agali sub county and the Office of the Chief Administrative Officer had directed the District Agricultural Engineer to take over the management of demo-site. Currently the solar panel had been fixed, sprinklers repaired and the demo-site cleared and tomatoes planted OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Lira District. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable considered material if, individually or in the aggregate, they", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying 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 I determine those that information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 24, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PRF totalling to UGX.5,800,000,000 was transferred to 58 SACCOs with evidence of submission of attestation forms to the Secretariat that confirmed that they were formed in accordance with the issued the guidelines. \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets. \nAll the 10 SACCOs sampled were registered under the Cooperative Societies Act to ensure the legality of the SACCOs. \nPDM HLG core implementation team was in existence and functional, which ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nTraining of Master trainers was carried out ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nTraining of ToTs and Core PDM implementation teams at HLG level was carried out hence ensuring increased community mobilization. \nTraining of train local experts was carried out which increased mobilisation and appropriate use of PRF by households and enterprise groups. \nTraining households and enterprise group leaders was carried out which increased socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. \nAll beneficiaries/households received PRF of UGX.1,000,000 per the PDM Implementation guideline. This ensured achievement of the PDM goals. \nAll 186 Enterprise groups in the 10 sampled SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nHouseholds implemented projects that were agreed from within their SACCOs and enterprise groups. \nThe HLG Core Implementation team was fully constituted as per the guideline. I further observed that quarterly performance reports were prepared as evidence of functionality. \nI observed that in all the 10 sampled Parishes, training of households and enterprise group leaders was carried out. \nI noted that all the 10 sampled SACCOs were registered under the Cooperative Societies Act. \nAll the 184 Enterprise groups in 10 PDM SACCOs sampled were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nAll 10 sampled SACCOs had a PDM member registers/ updated PDM member \n7.1.3 Planning and Budget Performance \nI reviewed Lira District approved work plan and budget for PDM activities and noted the following.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 26, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7:1.3:1 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 - \ntheir 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. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the Sub counties and town council. \nFailure to incorporate specific PDM priorities from the wards through the divisions 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 this was an oversight for not aligning the district budget to PDM.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 27, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}], "page": 27, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation. \n7.1.3.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}]], "page": 27, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.3.3 Disbursement 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. \nInoted that 3 PDM SACCOs had disbursed UGX. 88,000,000(8%) out of the PRF oe \nreceived of UGX. 1,117,840,320 leaving UGX. 1,029,840,320 (92%) undisbursed. Details are in the Appendix 5. \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 explained that by the end of the FY 2022-2023, few beneficiaries had accessed PRF due to delayed training of the core implementation team by the PDM secretariat. However, all the funds had now been disbursed. \nRecommendation \nI advised the Accounting Officer to closely monitor implementation of PDM activities to ensure this timely implementation. \n7.1.3.4 Exclusion of Parish/Wards in the PDM \nParagraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for \nWiodyek Parish not included \\| \nAs a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nAccording to a letter dated 2\" August 2023 from Accounting Officer to the permanent Secretary MoLG, these were new parishes had subsequently been gazetted by the Electoral Commission and were all active in Parish Development Model Financial Inclusion System (PDM-FIS). \nThe Accounting Officer explained that this was due to non-recognition of these parishes by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 28, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with MoFPED to ensure that these gazetted parishes in the district are fully funded.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7.1.4 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer oe \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Parish Development Committee (PDC), which comprises 7 members of the \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 e \nthat PDM 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": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}]], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Structure", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 30, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n1, Parish \nI reviewed the operations of the PDC in the 10 I advised the Accounting Officer to Development \nsampled PDM SACCOS, and noted the following; ensure Parishes prepare parish Committees \npriorities and action plans. \n(PDC) \n3 PDCs of the 10 sampled SACCOs did not e \nprepare parish priorities and action plans for the FY 2022/2023. For those that developed. 9 of the 10 sampled PDCs did not prepare e \nthe parish 5 year plan. \nThis may lead to failure to mobilize the community, identify development priorities, and monitor resource utilization thus \nundermining the objectives of the PDM. \nThe Accounting Officer explained that this was \nan oversight due to overwhelming PDM \nactivities within a very short time. However \nmanagement had directed Parish chiefs to \nensure that parish priorities and plans are \nprepared for the ensuing financial year. \n2; SACCO \ne The 10 Sampled SACCOs did not have I advised the Accounting Officer to Committees and \nfunctional supervisory, Production, ensure that more training is done to Sub Committees \nMarketing, Business Development services, ensure that SACCOs are sensitized on Finance and investment sub-Committees. \nThe Accounting Officer explained that the lack of sub-committees was due to training gaps on the formation and necessity of these sub-committees. \nthe importance af these subcommittees. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 30, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \noe The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of training Observations \nRecommendation \n", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 31, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the ToTs \nThe training of trainers was carried out I advised the Accounting Officer to and Core PDM on 14/4/2021 after funds were ensure consolidated reports are Implementation \nreleased to PDM SACCOs on prepared and submitted, and also to Teams at HLG level 29/6/2021. \nengage MoFPED for more funding e The consolidated report was not towards PDM activities. prepared/was not submitted to the \nPDM National Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 31, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed training could lead to delayed mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \nThe Accounting Officer explained that the \ndelayed training was due to lack of funds to \nconduct the training. \n2s Training of Local e Although the Accounting Officer I advised the Accounting Officer to Experts \nstated training of local experts was engage MoFPED for more funding done, I was not availed with towards PDM activities. \nattendance sheets and training \nreports to ascertain the trainings", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 31, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of 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 AO 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 of Observations \nRecommendation registration \n", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 32, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All 10 sampled SACCOs were not licensed ol I advised the Accounting SACCOs Under the take on the business of lending under Officer to sensitize the Microfinance \nMicrofinance Institutions money lenders act SACCOs to ensure that they Institutions Money as detailed in Appendix 6. \nare all duly registered in Lenders Act 2016 \naccordance with the Act. \nAs a result, enforcement of recovery of PRF \nfrom beneficiaries by the PDM SACCOs may In addition, the Accounting be legally challenged leading to loss of funds. Officer should engage the Irregularities in registration of PDM SACCOs PDM Secretariat on how to operationalize \nthis and Enterprise Groups could lead to loss of \nrequirement.", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 32, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7.1.7 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 33, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 33, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of All 58 parishes did not carry out wealth I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 33, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation of flagship projects contrary to the Officer to engage with the Prioritized/Flagship guidelines. \nPDM secretariat to ensure Projects \ne The 10 sampled parishes selected harmonization of the flagship flagship projects that were projects to be implemented at inconsistent with the LG selected \nhousehold level in order to priority commodities. \ne All 184 farmer enterprises/households achieve the full benefits of the implemented projects that were not PDM strategy. \nfrom the priority commodity list. \nDetails are in Appendix 8. \nFailure to select and implement prioritized projects could undermine achievement of the pillar objectives. \nThe Accounting Officer explained that this was attributed to the discrepancies in the users hand book for parish revolving fund under PDM pillar 3- Financial Inclusion and the guidelines to select prioritized projects specific to the entity. \nInsurance Policy for e Nine (09) sampled PRF beneficiaries I advised the Accounting Farming Enterprises \nwho carried out farming enterprises in Officer to engage the PDM three (03) PDM SACCOs did not Secretariat for proper guidance obtain agricultural insurance policies \non this and have farming from UAIS. \nenterprises attain insurance Lack of recourse in form of insurance policies. \nwill expose the farming enterprises to \nthe adverse effects of climate change \nand may result into failure to recover \nthe loan funds. \nThe Accounting Officer explained that all \nthe PDM beneficiaries did not obtain \nAgricultural insurance policy because it \nis not embedded in the PDM-IS, \nhowever management would seek for \nmore guidance from PDM secretariat. \nOperation of the Paragraph 3.0 of the Users Handbook I advised the Accounting SACCO \nBank for the PRF Under PDM Pillar 3 - Officer to always adhere to the \nThe Accounting Officer explained that these were funds that were transferred \nto all SACCOs in financial year 2021- 2022 so that the funds were not \nreturned back to the treasury. \nJohn F.S. Muwanga ORIGINAL Copy AUDITOR GENERAL \n20 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 34, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1(a): Performance of Local revenue \nNo Source \nApproved budget Actual Collections Variance \n\\| \nTax Revenues \nfb: \nLocal Services Tax \n95,744,000 98,059,000 -2,315,000 Land fees \n3,050,000,000 160,792,500 2,889,207,500 Business Licenses 5,500,000 5,500,000 0 Other tax revenues \n= \nNon-Tax Revenues 3,151,244,000 264,351,500 2,886,892,500 Other Property income \\| 0 Dividends \n0 \n\\| \n\\| Rent 5,000,000 3,000,000 2,000,000 Sale of goods and services 27,856,000 7,291,000 20,565,000 Administrative fees and licenses 214,736,376 132,504,800 82,231,576 \\| Miscellaneous Revenue 220,000,000 7,933,400 212,066,600 Total Revenue 3,618,836,376 415,080,700 3,203,755,676 \nAppendix 1(b) \n8 Budget Output name Activity \nPurpose of the unimplemented activity", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}, [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approved", "metadata": {"headings": [{"headings_0": {"content": "Approved", "page": 36, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ln \\_\\| \\| Budget \\| Administrative and Support S", "metadata": {"headings": [{"headings_0": {"content": "Approved", "page": 36, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Services nn", "metadata": {"headings": [{"headings_0": {"content": "Services nn", "page": 36, "level": 1}}, {"headings_1": {"content": "Approved", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "metadata": {"headings": [{"headings_0": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}, {"headings_1": {"content": "Services nn", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To Acquire furniture for the district \\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}, {"headings_1": {"content": "Services nn", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,650,000", "metadata": {"headings": [{"headings_0": {"content": "16,650,000", "page": 36, "level": 5}}, {"headings_1": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ \\| \nand \nLight ICT hardware - Acquisition Transfer to Other Government", "metadata": {"headings": [{"headings_0": {"content": "16,650,000", "page": 36, "level": 5}}, {"headings_1": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}, [{"headings_0": {"content": "16,650,000", "page": 36, "level": 5}}, {"headings_1": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Units", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 36, "level": 2}}, {"headings_1": {"content": "16,650,000", "page": 36, "level": 5}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| To cater for service delivery at lower level", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 36, "level": 2}}, {"headings_1": {"content": "16,650,000", "page": 36, "level": 5}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "48,500,000", "metadata": {"headings": [{"headings_0": {"content": "48,500,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Units", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capacity Ic Strengthening administrative units \\|", "metadata": {"headings": [{"headings_0": {"content": "48,500,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Units", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Consultanc Services", "metadata": {"headings": [{"headings_0": {"content": "| Consultanc Services", "page": 36, "level": 1}}, {"headings_1": {"content": "48,500,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| Consultanc Services", "page": 36, "level": 1}}, {"headings_1": {"content": "48,500,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "250,000,000", "metadata": {"headings": [{"headings_0": {"content": "250,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "| Consultanc Services", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "250,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "| Consultanc Services", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Light -", "metadata": {"headings": [{"headings_0": {"content": "Light -", "page": 36, "level": 2}}, {"headings_1": {"content": "250,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vehicles", "metadata": {"headings": [{"headings_0": {"content": "Vehicles", "page": 36, "level": 2}}, {"headings_1": {"content": "Light -", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 36, "level": 1}}, {"headings_1": {"content": "Vehicles", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTo purchase a vehicle for better monitoring of", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 36, "level": 1}}, {"headings_1": {"content": "Vehicles", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000,000", "metadata": {"headings": [{"headings_0": {"content": "400,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "government projects \nCompliance Lubricants Oils i. \nand Enforcement Services \\_ Fuel,", "metadata": {"headings": [{"headings_0": {"content": "400,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 36, "level": 1}}, [{"headings_0": {"content": "400,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 36, "level": 1}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 36, "level": 8}}, {"headings_1": {"content": "400,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "49,596,000", "metadata": {"headings": [{"headings_0": {"content": "49,596,000", "page": 36, "level": 3}}, {"headings_1": {"content": "and", "page": 36, "level": 8}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n= \n\\| Travel inland \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "49,596,000", "page": 36, "level": 3}}, {"headings_1": {"content": "and", "page": 36, "level": 8}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 80,404,000", "metadata": {"headings": [{"headings_0": {"content": "| 80,404,000", "page": 36, "level": 3}}, {"headings_1": {"content": "49,596,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Development and Management o of Maintenance - Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "| 80,404,000", "page": 36, "level": 3}}, {"headings_1": {"content": "49,596,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lineal Audit and", "metadata": {"headings": [{"headings_0": {"content": "Lineal Audit and", "page": 36, "level": 2}}, {"headings_1": {"content": "| 80,404,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Controls \nDev peuclonniesit and Travel \n\\_ \\| inland : \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}, [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}], [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "29,197,000", "metadata": {"headings": [{"headings_0": {"content": "29,197,000", "page": 36, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Operationalization of im", "metadata": {"headings": [{"headings_0": {"content": "Operationalization of im", "page": 36, "level": 1}}, {"headings_1": {"content": "29,197,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Travel inland \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "Operationalization of im", "page": 36, "level": 1}}, {"headings_1": {"content": "29,197,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LH uman Resource System \n33 \nFinance and Accounting Light Vehicles \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}, [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}], [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition \nTo purchase a vehicle for finance department", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "200,000,000", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| \n\\| Human Resource Management \nWelfare and Entertainment \\| \n\\| Inspection and Monitoring Boards, Committees and Council Allowances", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}, [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}], [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "69,880,000", "metadata": {"headings": [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "id \n\\_ \nTravel inland \nnn \non \n\\| \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,573,000", "metadata": {"headings": [{"headings_0": {"content": "25,573,000", "page": 37, "level": 3}}, {"headings_1": {"content": "69,880,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n\\| Workshops, Meetings and Seminars", "metadata": {"headings": [{"headings_0": {"content": "25,573,000", "page": 37, "level": 3}}, {"headings_1": {"content": "69,880,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "25,573,000", "page": 37, "level": 3}}, {"headings_1": {"content": "69,880,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "49,140,000", "metadata": {"headings": [{"headings_0": {"content": "49,140,000", "page": 37, "level": 3}}, {"headings_1": {"content": "25,573,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn \n\\| \n\u201a Planning and Budgeting services Furniture and Fittings Acquisition \\| \n15,504,000 \\_", "metadata": {"headings": [{"headings_0": {"content": "49,140,000", "page": 37, "level": 3}}, {"headings_1": {"content": "25,573,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "49,140,000", "page": 37, "level": 3}}, {"headings_1": {"content": "25,573,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEE", "metadata": {"headings": [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Information and Communication Technology \n\\| \nSupplies. a \n\\_\\| \nLitigation and related expenses", "metadata": {"headings": [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ce Poe", "metadata": {"headings": [{"headings_0": {"content": "ce Poe", "page": 37, "level": 3}}, {"headings_1": {"content": "BEE", "page": 37, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Transport Equipment \n\\_\\_\\_\\_\\| \n. \nEEE: Travel inland \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "ce Poe", "page": 37, "level": 3}}, {"headings_1": {"content": "BEE", "page": 37, "level": 1}}, [{"headings_0": {"content": "ce Poe", "page": 37, "level": 3}}, {"headings_1": {"content": "BEE", "page": 37, "level": 1}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "97,920,000", "metadata": {"headings": [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nku \n\\| \n' Public Service Performance Incapacity benefits (Employees)", "metadata": {"headings": [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}, [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}], [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "97,920,000", "page": 37, "level": 5}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i management \n\\| \nLight ICT hardware \u2014 Acquisition", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "97,920,000", "page": 37, "level": 5}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fF 2,000,000", "metadata": {"headings": [{"headings_0": {"content": "fF 2,000,000", "page": 37, "level": 4}}, {"headings_1": {"content": "20,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_Litigation and related expenses", "metadata": {"headings": [{"headings_0": {"content": "fF 2,000,000", "page": 37, "level": 4}}, {"headings_1": {"content": "20,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "fF 2,000,000", "page": 37, "level": 4}}, {"headings_1": {"content": "20,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nenn TEE", "metadata": {"headings": [{"headings_0": {"content": "nenn TEE", "page": 37, "level": 1}}, {"headings_1": {"content": "fF 2,000,000", "page": 37, "level": 4}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n. \nnn \nMaintenance - Transport Equipment For maintenance of district vehicles", "metadata": {"headings": [{"headings_0": {"content": "nenn TEE", "page": 37, "level": 1}}, {"headings_1": {"content": "fF 2,000,000", "page": 37, "level": 4}}, [{"headings_0": {"content": "nenn TEE", "page": 37, "level": 1}}, {"headings_1": {"content": "fF 2,000,000", "page": 37, "level": 4}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "41,000,000", "metadata": {"headings": [{"headings_0": {"content": "41,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "nenn TEE", "page": 37, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1(b): Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "41,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "nenn TEE", "page": 37, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programe name", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity not implemented \nAmount (UGX) Purpose of the \nunimplemented \\| \n\\| \nactivity \nBr GRO-INDUSTRIALIZATION TE eR \nSeana ee \nERSEUTETTE \nMaintenance Transport Equipment \\|", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 2,000,000 Funds were for \u2014", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "r inland \\| allowances on activities \nTravel \\| 43,400,000 . \na \n\\| \nWorkshops, Meetings and Seminars", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,000,000 tS", "metadata": {"headings": [{"headings_0": {"content": "10,000,000 tS", "page": 37, "level": 3}}, {"headings_1": {"content": "Programe name", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| MOBILIZATION AND MINDSET \\| \nCOMMUNITY \nInformation and Communication Technology Services.", "metadata": {"headings": [{"headings_0": {"content": "10,000,000 tS", "page": 37, "level": 3}}, {"headings_1": {"content": "Programe name", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,480,748", "metadata": {"headings": [{"headings_0": {"content": "1,480,748", "page": 37, "level": 3}}, {"headings_1": {"content": "10,000,000 tS", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 37, "level": 2}}, {"headings_1": {"content": "1,480,748", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| CHANGE \nMaintenance - Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 37, "level": 2}}, {"headings_1": {"content": "1,480,748", "page": 37, "level": 3}}, [{"headings_0": {"content": "ee", "page": 37, "level": 2}}, {"headings_1": {"content": "1,480,748", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,689,990", "metadata": {"headings": [{"headings_0": {"content": "1,689,990", "page": 37, "level": 3}}, {"headings_1": {"content": "ee", "page": 37, "level": 2}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| \nPrinting, Stationery, Photocopying and Binding", "metadata": {"headings": [{"headings_0": {"content": "1,689,990", "page": 37, "level": 3}}, {"headings_1": {"content": "ee", "page": 37, "level": 2}}, [{"headings_0": {"content": "1,689,990", "page": 37, "level": 3}}, {"headings_1": {"content": "ee", "page": 37, "level": 2}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "740,000", "metadata": {"headings": [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \\| \\| \\\\ i \\\\ \u2018 \\\\ \nTravel inland 409,607 \n34 \nr Welfare and Entertainment \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}, [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}], [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,210,607", "metadata": {"headings": [{"headings_0": {"content": "1,210,607", "page": 38, "level": 3}}, {"headings_1": {"content": "740,000", "page": 37, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Workshops, Meetings and Seminars", "metadata": {"headings": [{"headings_0": {"content": "1,210,607", "page": 38, "level": 3}}, {"headings_1": {"content": "740,000", "page": 37, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "516,853", "metadata": {"headings": [{"headings_0": {"content": "516,853", "page": 38, "level": 3}}, {"headings_1": {"content": "1,210,607", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HUMAN CAPITAL DEVELOPMENT Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "516,853", "page": 38, "level": 3}}, {"headings_1": {"content": "1,210,607", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14,328,733", "metadata": {"headings": [{"headings_0": {"content": "14,328,733", "page": 38, "level": 3}}, {"headings_1": {"content": "516,853", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nallowances) \nBank Charges and other Bank related costs \n\\| \nEnvironment Impact Assessment for Capital Works", "metadata": {"headings": [{"headings_0": {"content": "14,328,733", "page": 38, "level": 3}}, {"headings_1": {"content": "516,853", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "60,000", "metadata": {"headings": [{"headings_0": {"content": "60,000", "page": 38, "level": 3}}, {"headings_1": {"content": "14,328,733", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 5,000,000 To minimize environmental \ndegradation in the \\| district \nFurniture ) \\| and Fittings - Acquisition \n\\| \nGeneral Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "60,000", "page": 38, "level": 3}}, {"headings_1": {"content": "14,328,733", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SSS", "metadata": {"headings": [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Information and Communication Technology Services. \\| \nInformation and Communication Technology Supplies. \\| \nMonitoring and Supervision of capital work \nPrinting, Stationery, Photocopying and Binding Travel inland \nWorkshops, Meetings and Seminars \nINTEGRATED TRANSPORT INFRASTRUCTURE \\| \nMembership dues and Subscription fees.", "metadata": {"headings": [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}, [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}], [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}], [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}]], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| AND SERVICES", "metadata": {"headings": [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads and Bridges - Acquisition \nSmall Office Equipment \n\\| \nTransfer to Other Government Units \n73,000,000 To assess whether works implements are as per the BOQs and of the right quality and standard. \n1,000,003 \n162,243,427 Funds were for allowances on activities 82,996,608 Training and reskilling staff to enhance service delivery \n41,222,402 Improvement of roads \n\\| \nand bridges \n999,000\\} s\u2014(\u2018is\u2014sSY 20,210,241 To improve service delivery at lower-level \nRe administrative units \\| \nE PUBLIC SECTOR TRANSFORMATION Gratuity 2 \nAppendix 1(C): Performance of External Assistance", "metadata": {"headings": [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}, [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}]], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Programme", "metadata": {"headings": [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount Activities not implemented not \nwarrant \ned \nPurpose of the unimplemented activity \n: \\| \nAllowances (Incl. Casuals, Temporary, \nFunds were for allowances on activities \nsitting allowances) a \u201a96 \\| Fuel, Lubricants and Oils \n\\| Information \u2014 and Communication Technology Services. \\| Printing, Stationery, Photocopying and \\|", "metadata": {"headings": [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}, [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 7 \nTravel inland \nAllowances to conduct activities under the health and education \n\\| Workshops, Meetings and Seminars \ndepartment to improve service delivery", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}, [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training and reskilling staff to enhance service delivery", "metadata": {"headings": [{"headings_0": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}, {"headings_1": {"content": "Binding", "page": 39, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ogramme u \n~~ \\| Warrants", "metadata": {"headings": [{"headings_0": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}, {"headings_1": {"content": "Binding", "page": 39, "level": 2}}, [{"headings_0": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}, {"headings_1": {"content": "Binding", "page": 39, "level": 2}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pr:", "metadata": {"headings": [{"headings_0": {"content": "Pr:", "page": 39, "level": 11}}, {"headings_1": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not Activities affected by the under utilization", "metadata": {"headings": [{"headings_0": {"content": "Pr:", "page": 39, "level": 11}}, {"headings_1": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilized", "metadata": {"headings": [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| AGRO- General Staff Salaries \nD-INDUSTRIALIZATION 338,9 7 \n16 ; ;", "metadata": {"headings": [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}, [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}], [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13000 Allowances (Incl. Casuals, Temporary, sitting allowances) \\_ \n\\_\\_ \n36 \nReason for the underutilization of warrants \nEu = SEE EEE neun .", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}, [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eae ;", "metadata": {"headings": [{"headings_0": {"content": "eae ;", "page": 40, "level": 3}}, {"headings_1": {"content": "EEE", "page": 39, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Welfare and Entertainment \n865 Property Management Expenses 2,150,000 Travel inland \n\\|", "metadata": {"headings": [{"headings_0": {"content": "eae ;", "page": 40, "level": 3}}, {"headings_1": {"content": "EEE", "page": 39, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 40, "level": 4}}, {"headings_1": {"content": "eae ;", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Transport Equipment \n1,700. Advertising and Public Relations \\| \n\\| oe 265 Agricultural Supplies and Services \\| \n\\| \\| Other", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 40, "level": 4}}, {"headings_1": {"content": "eae ;", "page": 40, "level": 3}}, [{"headings_0": {"content": "nn", "page": 40, "level": 4}}, {"headings_1": {"content": "eae ;", "page": 40, "level": 3}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n477,132 Structures - Acquisition \n[NATURAL RESOURCES, 8,913,607 General Staff Salaries \n\\| Failure to obtain clearance to recruit from MoPS ENVIRONMENT, CLIMATE \n\\| \nCHANGE, LAND AND WATER \ni i MANAGEMENT \n\\| 7,000 \nFurniture and Fittings - Acquisition PRIVATE SECTOR \\| \n4,656,581 General Salaries", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}, [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}], [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}], [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Staff", "metadata": {"headings": [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTravel inland INTEGRATED TRANSPORT \\| 30,080,000 \nGeneral Staff Salaries \nINFRASTRUCTURE AND \nSERVICES", "metadata": {"headings": [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}, [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}], [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,810,041 |", "metadata": {"headings": [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff Salaries \n6,000,000 \n\\| Travel inland \nTransfer to Other Government Units HUMAN CAPITAL 3,524,355,258 General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}, [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}], [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}], [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "DEVELOPMENT", "page": 40, "level": 2}}, {"headings_1": {"content": "20,810,041 |", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| 3,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 3,000,000", "page": 40, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT", "page": 40, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Allowances (Incl. Casuals, Temporary, sitting allowances) 78 6 Welfare and Entertainment \n214 \nLitigation and related expenses", "metadata": {"headings": [{"headings_0": {"content": "| 3,000,000", "page": 40, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT", "page": 40, "level": 2}}, [{"headings_0": {"content": "| 3,000,000", "page": 40, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,900", "metadata": {"headings": [{"headings_0": {"content": "4,900", "page": 40, "level": 3}}, {"headings_1": {"content": "| 3,000,000", "page": 40, "level": 1}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n) Property Management Expenses", "metadata": {"headings": [{"headings_0": {"content": "4,900", "page": 40, "level": 3}}, {"headings_1": {"content": "| 3,000,000", "page": 40, "level": 1}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "221,029", "metadata": {"headings": [{"headings_0": {"content": "221,029", "page": 40, "level": 3}}, {"headings_1": {"content": "4,900", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring and Supervision of capital work 273 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "221,029", "page": 40, "level": 3}}, {"headings_1": {"content": "4,900", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(7,603,303) Non-Residential Buln", "metadata": {"headings": [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sector Conditional Grant (Non-Wage) \n11,399,173 Other Structures - Acquisition \n\\| \n\\| \nFurniture and Fittings - Acquisition \n37 \n: \nFailure to obtain clearance to recruit from MoPS", "metadata": {"headings": [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}, [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}], [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}], [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nFailure to obtain clearance to recruit from MoPS \nFailure to obtain clearance to recruit from MoPS i \nFailure to obtain clearance to recruit from MoPS i", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}], [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eas", "metadata": {"headings": [{"headings_0": {"content": "eas", "page": 40, "level": 4}}, {"headings_1": {"content": "\u201c|", "page": 40, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12,848,530 \\| Non-Residential Buildings- Improvement \nRB General Staff Salaries \nFailure to obtain clearance to recruit from MoPS :", "metadata": {"headings": [{"headings_0": {"content": "eas", "page": 40, "level": 4}}, {"headings_1": {"content": "\u201c|", "page": 40, "level": 2}}, [{"headings_0": {"content": "eas", "page": 40, "level": 4}}, {"headings_1": {"content": "\u201c|", "page": 40, "level": 2}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,538,371 Temporary, |", "metadata": {"headings": [{"headings_0": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}, {"headings_1": {"content": "eas", "page": 40, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee Bank \\| Charges and other Bank related costs \n7 \ntn", "metadata": {"headings": [{"headings_0": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}, {"headings_1": {"content": "eas", "page": 40, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ene", "metadata": {"headings": [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| \n\\| \n48,870 i \nWater \n\\| \nMonitoring and Supervision of capital work \na \na \n\\| 210 Maintenance - Transport Equipment \n~~ PAS \\|", "metadata": {"headings": [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}, [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[\u2014 OO", "metadata": {"headings": [{"headings_0": {"content": "[\u2014 OO", "page": 41, "level": 2}}, {"headings_1": {"content": "ene", "page": 41, "level": 3}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "re a", "metadata": {"headings": [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Machinery & Equipment Other than Transport Equipment PT 25,000 \nMaintenance - Other Fixed Assets \n\\| \nL \n\u2014 ; 1,002 ao u \n(Non-Wage) \n- Sector Conditional Grant \n\\_ \n\\_\\| \n7 \"Sector Development Grant receEe \\| \n4,489,600 \\| Residential Buildings - Acquisition \nNon-Residential Buildings - Acquisition 5 \n;", "metadata": {"headings": [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}, [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Medical, Laboratory and Research & appliances - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}, {"headings_1": {"content": "re a", "page": 41, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PUBLIC SECTOR \\| 280,700 \\| \nTravel inland", "metadata": {"headings": [{"headings_0": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}, {"headings_1": {"content": "re a", "page": 41, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PT", "metadata": {"headings": [{"headings_0": {"content": "PT", "page": 41, "level": 1}}, {"headings_1": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n394,680,717", "metadata": {"headings": [{"headings_0": {"content": "PT", "page": 41, "level": 1}}, {"headings_1": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ls OO |", "metadata": {"headings": [{"headings_0": {"content": "Ls OO |", "page": 41, "level": 2}}, {"headings_1": {"content": "PT", "page": 41, "level": 1}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff Salaries SERED 9,000", "metadata": {"headings": [{"headings_0": {"content": "Ls OO |", "page": 41, "level": 2}}, {"headings_1": {"content": "PT", "page": 41, "level": 1}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PO ES", "metadata": {"headings": [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Workshops, Meetings and Seminars \n' \n200 \nPrinting, Stationery, Photocopying and Binding \\| ns \\|\\_ \n15,000 \nLitigation and related expenses \n\\| 737,311 Travel inland \ni \n; \n2,400 \nMaintenance - Transport Equipment \\\\ \nee \\_\\_\\_\\_\\_\\_1360,213,299 \\| Pension \nu \n62,440,496 Gratuity \n\\| \n7 \n\\| 8,202,375 \\| SalaryArrears Budgeting \nsites \nCOMMUNITY MOBILIZATION 1,060,425 General Staff Salaries \n38 \nu fe \nnd \nGOVERNANCE AND SECURITY 15,146,126 General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}, [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "48,884,000", "metadata": {"headings": [{"headings_0": {"content": "48,884,000", "page": 42, "level": 2}}, {"headings_1": {"content": "| PO ES", "page": 41, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ex-Gratia for Political leaders. \n\\| \n\\_ \nTransfer to Other Government Units \n77311", "metadata": {"headings": [{"headings_0": {"content": "48,884,000", "page": 42, "level": 2}}, {"headings_1": {"content": "| PO ES", "page": 41, "level": 3}}, [{"headings_0": {"content": "48,884,000", "page": 42, "level": 2}}, {"headings_1": {"content": "| PO ES", "page": 41, "level": 3}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,266,743", "metadata": {"headings": [{"headings_0": {"content": "4,266,743", "page": 42, "level": 3}}, {"headings_1": {"content": "48,884,000", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Allowances (Incl. Casuals, Temporary, sitting allowances)", "metadata": {"headings": [{"headings_0": {"content": "4,266,743", "page": 42, "level": 3}}, {"headings_1": {"content": "48,884,000", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,000", "metadata": {"headings": [{"headings_0": {"content": "18,000", "page": 42, "level": 1}}, {"headings_1": {"content": "4,266,743", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Boards, Committees and Council Allowances \\|", "metadata": {"headings": [{"headings_0": {"content": "18,000", "page": 42, "level": 1}}, {"headings_1": {"content": "4,266,743", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,193", "metadata": {"headings": [{"headings_0": {"content": "1,193", "page": 42, "level": 1}}, {"headings_1": {"content": "18,000", "page": 42, "level": 1}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Welfare and Entertainment ee \\| \\| \n88,000 Travel inland \n\\| \n\\| \ni 62,340 \\| Maintenance - Transport Equipment DEVELOPMENT PLAN ~\u2014\\_\u2014\\|: 4,024,281 \nGeneral Staff Salaries \nIMPLEMENTATION \nI \nAllowances (Incl. Casuals, Temporary, sitting allowances) \\|", "metadata": {"headings": [{"headings_0": {"content": "1,193", "page": 42, "level": 1}}, {"headings_1": {"content": "18,000", "page": 42, "level": 1}}, [{"headings_0": {"content": "1,193", "page": 42, "level": 1}}, {"headings_1": {"content": "18,000", "page": 42, "level": 1}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "los", "metadata": {"headings": [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Travel inland \n52,548,347 General Staff Salaries \n\\| \n\\| 2,006 \\| \nTravel inland \n\u2018\\| 3,000,000 Maintenance Transport Equipment - \n4,195,591 General Staff Salaries [7,000,000 \n\\| \n5,006,610,081 \n\\_Appendix 1(e): Lack of performance indicators \nFailure to obtain clearance to recruit from MoPS", "metadata": {"headings": [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}, [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}], [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}], [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "se\"", "metadata": {"headings": [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to obtain clearance to recruit from \nFailure to obtain clearance to recruit from MoPS \n\\| No. \\| Programme Budget Budget Output Out-put Activities Audit comment on Audit \n\\| \nOutput budget indicators comment on Code ta rgets \\| 1.4 \\| Renov. specific Not", "metadata": {"headings": [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}, [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}], [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "metadata": {"headings": [{"headings_0": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}, {"headings_1": {"content": "se\"", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| development \\| Management Block Ajia PS of classrooms be at measure to \\| \n\\| \n\\| \ni \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}, {"headings_1": {"content": "se\"", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 42, "level": 2}}, {"headings_1": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "& \n; \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 42, "level": 2}}, {"headings_1": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}, [{"headings_0": {"content": "| | |", "page": 42, "level": 2}}, {"headings_1": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ne 6", "metadata": {"headings": [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 j \nrenovated is not stated \n100,000,000 Const. of 2-stance The specific number or \nNot indicated \\| \nDrain. Toilet Abunga \nmeasure of toilets to be", "metadata": {"headings": [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}, [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}], [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lili", "metadata": {"headings": [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PS constructed is not stated \n100,000,000 Const. of 2-stance The specific number or \nNot indicated Drain. Toilet Akangi PS \nmeasure of toilets to be \nconstructed is not stated \n44,173,000 \\| Const. of 4-stance The specific number or \nNot indicated \\| Drain. Toilet \nmeasure of \ntoilets to be \n39", "metadata": {"headings": [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}, [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}], [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}], [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ll Acutkumu PS", "metadata": {"headings": [{"headings_0": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}, {"headings_1": {"content": "lili", "page": 42, "level": 1}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constructed is not stated", "metadata": {"headings": [{"headings_0": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}, {"headings_1": {"content": "lili", "page": 42, "level": 1}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sd", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 Const. of 2-stance The specific number or \nNot indicated \n\\| \n\\| \nDrain.Toilet Alebere \nmeasure of toilets to be \nPS \nconstructed is not stated \n\\| \n\\| \n98,000,000.00 Renov. of 4 classroom The specific number or \nNot indicated \\| \n\\| Block at Aromo PS \nmeasure of classrooms to be \n: \n\\| \nrenovated is not stated \n\\| \n80,000,000.00 \\| Renov. of 3 classroom The specific number or \nNot indicated \n2 \nBlock at Abolet PS \nmeasure of classrooms to be \nrenovated is not stated \\| \n98,000,000.00 \\| Renov. of 4 classroom The specific number or \nNot indicated \n\\| Block at Atimikoma PS \nmeasure \nof classrooms to be renovated is not stated \n54,000,000.00 classroom \\| Renov. of 2 \nThe specific number or \nNot indicated \nBlock at Awirao PS \nmeasure of classrooms to be \nrenovated is not stated \n54,000,000 Renov.2 classroom The specific number or \nNot indicated \nBlock with offices at \nmeasure of classrooms to be \nAyito PS \nrenovated is not stated \nast \n12-Human Capital 320165 Primary Health care 326,000,000 Supply of Medical The specific number of \nNot indicated \nDevelopment services Equipment equipment to be supplied has not been stated", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}, [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}]], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "metadata": {"headings": [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transport District \n40,000,000 of culverts No, because the of Not indicated , \nInfrastructure And \nCommunity Access Road \nculverts to be supplied is not \n' Services i Maintenance stated u \nTotal \n\\_ es ei \ntee \nnd", "metadata": {"headings": [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}, [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}]], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 1(f) : Implementation of Outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. Program Sub-program PIAP-out \nBudget Output Total Out-put Total No Number of fully \nexpenditure activities in implemented \ni \nUGX '000\u201d the out-put activities \n' 1 Human Capitd Education,Sports \\| Bu \\| \n. \n\\| \\| \\| Se \n1205010802-Basic Requirements nu \nand Assets and Facilities 1,637,314,465 \n10 \n\\| Management and skills \n\\| \nMinimum standards met by schools \nManagement \ni \nand training institutions \n40 \n\\| 2 \\| Agro-Industrialization Institutional 01041202-Farmers sensitised on Farmer mobilisation 88,629,849 4 \n4 \ni \n; \nStrengthening and productivity enhancement \nand \nsensitisation \n\\| \n\\| \n\\| \\| \\| Coordination technologies \n\\| \\| \n3 Human", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}]], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital E", "metadata": {"headings": [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Population Health, . ~ 1203011403-Reduced morbidity \nand Primary Health care 5,516,400,478 15 \\| 14 \\| \ni Development \nSafety and \nmortality due to HIV/AIDS, TB and services \n\\| \nManagement \nmalaria and other communicable diseases: \n\\| Integrated Transport Transport Asset 09040106-Community access & District Urban and 496,161,618 13 \n13 \n, \nInfrastructure And Management feeder roads constructed & Community Access \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L Services .", "metadata": {"headings": [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "maintained to facilitate market \nRoad Maintenance \naccess \n\\| \\| \n\\| Natural Resources, u Water Resources 06010108-Improved \nwater use and 1,423,221,456 \\| 28 27 \nPlanning \\| \n\\| \nEnvironment, Climate Management \nefficiency for increased productivity \nBudgeting services \n\u0131 \n\\| Change, Land And \nin water consumptive programmes \nWater \n(agro-industrialization, \n: \nmanufacturing, mineral \\| \\| \ndevelopment). \n\\| \n\"6 \\| Natural Resources, \nWater Resources 06010108-Improved water use Capacity 190,607,182 19 19 \nEnvironment, Climate Management \nChange, Land And \nefficiency for increased productivity Strengthening in water consumptive programmes \nWater \\| (agro-industrialization, \n\u2014\u2014\u2014 manufacturing, mineral development). \nne ee Te Se er \nAppendix 2(a): Utilization of wage per department \n\\| Department \u201e\\_\\_Approved Budget Supplementary Budget", "metadata": {"headings": [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}, [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Unspent", "metadata": {"headings": [{"headings_0": {"content": "Unspent", "page": 44, "level": 2}}, {"headings_1": {"content": "L Services .", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Balance", "metadata": {"headings": [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\_ \\| \\| 394,680,717 \\_ \\_ \\| \n\\| Administration 1,073,268,723 27,000,000 1,100,268,723 1,100,268,723 705,588,006 \\_ \nCommunity Based 101,972,400 \n101,972,400 101,972,400 100,911,975 1,060,425", "metadata": {"headings": [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}, [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}], [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education 13,134,703,791", "metadata": {"headings": [{"headings_0": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}, {"headings_1": {"content": "Balance", "page": 44, "level": 8}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Finance 111,720,658 \u201852,548,347 \n\\| \\|16426800", "metadata": {"headings": [{"headings_0": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}, {"headings_1": {"content": "Balance", "page": 44, "level": 8}}, [{"headings_0": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}, {"headings_1": {"content": "Balance", "page": 44, "level": 8}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|- 116426900 164,269,000", "metadata": {"headings": [{"headings_0": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}, {"headings_1": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n[Heath 4,346, 751,324", "metadata": {"headings": [{"headings_0": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}, {"headings_1": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "metadata": {"headings": [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n41 \nNatural Resources", "metadata": {"headings": [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}, [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "192,511,332 52,423,891 |", "metadata": {"headings": [{"headings_0": {"content": "192,511,332 52,423,891 |", "page": 45, "level": 3}}, {"headings_1": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "244,935,223 2 244,935,223 236,021,616 8,913,607. I \n\\| \nPlanning 67,130,000 67,130,000 67,130,000 63,105,719 4,024,281 Production and 1,337,621,365 446,762,723 1,784,384,088 1,784,384,087 338,908,607", "metadata": {"headings": [{"headings_0": {"content": "192,511,332 52,423,891 |", "page": 45, "level": 3}}, {"headings_1": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Marketin", "metadata": {"headings": [{"headings_0": {"content": "| Marketin", "page": 45, "level": 3}}, {"headings_1": {"content": "192,511,332 52,423,891 |", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 45, "level": 5}}, {"headings_1": {"content": "| Marketin", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \nRoads and 74,191,000 53,156,218 127,347,218 127,347,218 0 \\| \n\\_\\_ \n\\_ \nStatutory bodies \\| 191,255,000 \nZe \nTrade, Industry and 27,277,000", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 45, "level": 5}}, {"headings_1": {"content": "| Marketin", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27,277,000", "metadata": {"headings": [{"headings_0": {"content": "27,277,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Engineering", "page": 45, "level": 5}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Development", "metadata": {"headings": [{"headings_0": {"content": "Local Development", "page": 45, "level": 2}}, {"headings_1": {"content": "27,277,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Local Development", "page": 45, "level": 2}}, {"headings_1": {"content": "27,277,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 45, "level": 3}}, {"headings_1": {"content": "Local Development", "page": 45, "level": 2}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| 44,845,000 \\| 45,484,671 \\| 90,329,671", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 45, "level": 3}}, {"headings_1": {"content": "Local Development", "page": 45, "level": 2}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33,773,413_", "metadata": {"headings": [{"headings_0": {"content": "33,773,413_", "page": 45, "level": 3}}, {"headings_1": {"content": "Water", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nGrand Total \\| 20,418,806,935 1,922,840,814 22,341,647,749 17,889,395,530 4,452,252,216 \\_ \n1\u00b0 Appendix 3: \nIrregularities in allocation", "metadata": {"headings": [{"headings_0": {"content": "33,773,413_", "page": 45, "level": 3}}, {"headings_1": {"content": "Water", "page": 45, "level": 3}}, [{"headings_0": {"content": "33,773,413_", "page": 45, "level": 3}}, {"headings_1": {"content": "Water", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Descriptio Approv Ideal Actual \nExpenditure Expen Variance (%) Remarks \nn ed allocat budget s diture \ni \\| budget ion Allocati alloca (%) on (%) tion L", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}, [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}], [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%)", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 45, "level": 3}}, {"headings_1": {"content": "Category", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| (B) (6) (H)=( (D=(C-H) |", "metadata": {"headings": [{"headings_0": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}, {"headings_1": {"content": "(%)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}, {"headings_1": {"content": "(%)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "G/F)", "metadata": {"headings": [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| i \n\\| \nRWSSG PCT \\| \\| \\_ \\_ \\| New that \ncapital developments \\| \nI Minimum of 116,000, \n51 4 \nActual budget allocation was lower by \n\\| includes and \nwater sanitation 65% 000 \n10% \n\\|", "metadata": {"headings": [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}, [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}], [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facilities", "metadata": {"headings": [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eam \nBe ae \n\\| \\| \n\\| \nRehabilitation of water facilities Maximum of 45,000,0 4 19 Ok \n\\| Investment servicing costs \nMaximum of 50,091,0 \n10% 32 10% \\| \nTotal RWSSG", "metadata": {"headings": [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}, [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ 211,091, \\| \n032 \\| \ni \n\\| 209,743,321 \\_ \n) \nActual Budget allocation was higher than the ideal allocation by 14% \nES", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Saige", "metadata": {"headings": [{"headings_0": {"content": "Saige", "page": 45, "level": 1}}, {"headings_1": {"content": "ed", "page": 45, "level": 1}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PWSG \u2014 PO", "metadata": {"headings": [{"headings_0": {"content": "Saige", "page": 45, "level": 1}}, {"headings_1": {"content": "ed", "page": 45, "level": 1}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| New capital developmentsthat Minimum of \n124,091, Min. 15 114,117,800 91 Ok \\| \n\\| \nincludes water and sanitation 85% 032 85% \nfacilities \n42 \n[Investment servicing costs \u2018\\| Maxim", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}, [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Max.", "metadata": {"headings": [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n15% \n\\| \nTotal PWSG \\| \n11,663,000 No budget provision \\| \nAppendix 4: Expenditure categories for the complimentary \nservices lumped on item code 227001 \nInvoice Number Payment EFT / Check Description \nDistribution \nDate ; Number \nAmount", "metadata": {"headings": [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}, [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "submission of report \\| 227001 600 and \n\\| \\| for quarter four \nPDN/JAN23/07 \n\\| 06/01/2023 I 3137828 \\| Request \nfor UGIFT funds to facilitate conducting advertisement and communication to \n227001 \\| 2,000,000 \nfarmers and bidders /suppliers for Q2. \n\\| \\| \n\\| \nPDN/JAN23/17 : 27/01/2023 \n3430712 Request for fund to facilitate Quarterly Review Meeting for Micro Scale Irrigation projects 227001", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}, [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "996,000", "metadata": {"headings": [{"headings_0": {"content": "996,000", "page": 46, "level": 3}}, {"headings_1": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| for quarter two", "metadata": {"headings": [{"headings_0": {"content": "996,000", "page": 46, "level": 3}}, {"headings_1": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, [{"headings_0": {"content": "996,000", "page": 46, "level": 3}}, {"headings_1": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDNNUND3/178 28/06/2023", "metadata": {"headings": [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6432988 Request for funds to facilitate travel to Police in Ogur to submit copies of vouchers under 227001 \n324,000 \\| \\| \\| \\| \\| \\| investigations \\| \nPDN/JUN23/25 \\| 15/06/2023 \\| \n5898921 Request for funds to facilitate design of license for irritrack software for micro scale \n\u0131 227001 700,000 \ni \\| irrigation. \\\\ \nPDN/MAY23/31 ~ \\| 17/05/2023. \\| \n5306808 Request for funds to", "metadata": {"headings": [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}, [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facilitate", "metadata": {"headings": [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "technical backstopping visits for farmers during micro scale 227001 \n5,058,000 \nPDN/MAY23/46 \\| 17/05/2023 \\| \\| \n\\| PDN/JUN23/154 28/06/2023 \n\\| \nirrigation projects for Q3. \n5304273 Request for funds to facilitate data collection of farmers practicing irrigation and actively 227001 \n3,267,000 \ninto agriculture production farmer group awareness. , \n5898921 \na \nRequest for UGIFT Microscale Irrigation Funds to facilitate registration for Engineering \n227001 1,200,000 \nRegistration Board, ERB fourth \n6438891 Request for Agri Ext. funds -travel inland to facilitate UgIFT irritract data collections and 227001 \n3,677,850 \ntraining by extension officers \nPDN/MAY23/70 17/05/2023 \n\\| 5299165 Request for \nfunds to facilitate test pumping of BOREHOLES at 2 identified demositesto \n227001 3,000,000 \nascertain its yield parameters prior to insallation for Q1.", "metadata": {"headings": [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee |", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 46, "level": 2}}, {"headings_1": {"content": "facilitate", "page": 46, "level": 8}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20/01/2023 \n3233863 Request for UGIFT Funds to facilitate 50 farmer field visit to phase 1 district for second \n227001 2,000,000 \nquarter", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 46, "level": 2}}, {"headings_1": {"content": "facilitate", "page": 46, "level": 8}}, [{"headings_0": {"content": "ee |", "page": 46, "level": 2}}, {"headings_1": {"content": "facilitate", "page": 46, "level": 8}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| /", "metadata": {"headings": [{"headings_0": {"content": "| /", "page": 46, "level": 3}}, {"headings_1": {"content": "ee |", "page": 46, "level": 2}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 20/01/2023", "metadata": {"headings": [{"headings_0": {"content": "| /", "page": 46, "level": 3}}, {"headings_1": {"content": "ee |", "page": 46, "level": 2}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 46, "level": 1}}, {"headings_1": {"content": "| /", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDN/JAN23/13 \n3233863 Request for UGIFT Funds to facilitate awareness meeting and training on Micro scale \n227001 3,705,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 46, "level": 1}}, {"headings_1": {"content": "| /", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Irrigation Project", "metadata": {"headings": [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDN/JUN234/156 \n\\| 28/06/2023 for 6435758 Requestfor funds to conduct political monitoring for projects in production depatrment \n227001 2,226,000 \nfirst quarter by Prdn.comm \\| \n\\| PDN/DEC22/62 \\| 28/12/2022 \\| Request for UGIFT funds to facilitate organising, documentation and submission of reports 227001 \n1,480,000 \n43 \ni \nPDN/JAN23/12 20/01/2023 3233863 \\| \nRequest for UGIFT Funds for identication and Data collection of farmers practicing \n227001 3,300,000 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}, [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "| Irrigation Project", "page": 46, "level": 4}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PON/DECZ2/06 2271372022 |", "metadata": {"headings": [{"headings_0": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation and actively into agriculture production, farmer group awareness and record expression of interest \n3092046 Request for funds to facilitate submission of progress report for Q2 \n227001 110,000 \\_ \n\\| PDN/MAY23/71 \\| 17/05/2023 \n5302603 Request for funds to facilitate Test Pumping of BOREHOLES at the 2 identified demo sites 227001", "metadata": {"headings": [{"headings_0": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}, [{"headings_0": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,000,000", "metadata": {"headings": [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cheneaeie to ascertain its yield parameters prior to installation. \n\\| Eee \nPDN/MAY23/17 17/05/2023 \n5314639 Request for funds facilitate to \nmonitoring and evaluation of Micro scale irrigation projects 227001 2,825,000 \\| for quarter 3 \nPDN/DEC22/05 submission ) 22/12/2022 3101588 Request for funds to facilitate of progress report for Q2 \n227001 980,000 \\| \nPDN/JAN23.18 \n\\| 27/01/2023 ~ 3417146 \\| \nRequest for funds for conducting environmental and social safeguards at the selected \n227001 1,000,000 : \ndemo sites for quarter one \ni \n\\| ee 5872848 Request \n\\| PDN/JUN23/21 \nforUGIFT funds to facilitate Training on appropriate soil water conservation \\| 227001", "metadata": {"headings": [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,598,650", "metadata": {"headings": [{"headings_0": {"content": "1,598,650", "page": 47, "level": 3}}, {"headings_1": {"content": "3,000,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \n5 5 irrigation techniques", "metadata": {"headings": [{"headings_0": {"content": "1,598,650", "page": 47, "level": 3}}, {"headings_1": {"content": "3,000,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/JAN23/09 | 20/01/2023", "metadata": {"headings": [{"headings_0": {"content": "PDN/JAN23/09 | 20/01/2023", "page": 47, "level": 4}}, {"headings_1": {"content": "1,598,650", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3233863 Request for UGIFT Funds to facilitate field visit to phase 1 district for second quarter \n227001 2,660,000", "metadata": {"headings": [{"headings_0": {"content": "PDN/JAN23/09 | 20/01/2023", "page": 47, "level": 4}}, {"headings_1": {"content": "1,598,650", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/MAY23/129 |", "metadata": {"headings": [{"headings_0": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/JAN23/09 | 20/01/2023", "page": 47, "level": 4}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15/06/2023", "metadata": {"headings": [{"headings_0": {"content": "15/06/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5878802 Reqyest for UGIFT Funds to facilitate monitoring and evaluation of Micro scale irrigation \n227001 2,828,000 i \n\\| \n\\\\ i)", "metadata": {"headings": [{"headings_0": {"content": "15/06/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "15/06/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/JUN23/33", "metadata": {"headings": [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \n\\_ PDN/JAN23/10 20/01/2023 \\| \nPDN/MAY23/47 17/05/2023 \\| \nprojects for quarter two \\| \n5886364 Request for UGIFT Funds to facilitate technical backstopping visits on micro scale \n227001 330,000 irrigation projects for Quarter four \n3233863 \\| facilitate \nRequest for UGIFT Funds to \nbenchmarking visit to phase 1 district for ECOLOGY \\| 227001 4,275,000 sourcing and learning experiental visit for micro scale irrigation for first quarter \n5302603 Request for funds to facilitate , organisation , documentation and submission of reports \n\\| \n227001 2,459,500 \\| for QTR 3 \nPDN/JUN23/22 15/06/2023 5886364 Request forUGIFT funds to facilitate Training on appropriate soil water conservation 227001 \\| \n220,000 \n, \n, \nee irrigation techniques \nea", "metadata": {"headings": [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}, [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}], [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}], [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDN/JAN23/06", "metadata": {"headings": [{"headings_0": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}, {"headings_1": {"content": "N/JUN23/33", "page": 47, "level": 1}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "06/01/2023 \n3138482 Request for UGIFT funds to faciliate monitoring and evaluation of micro scale irrigation 227001 \n2,825,000 \n\\| projects for Q2. \nPDN/JUN23/41 [\\| See 5898921 \\| \nRequest for UGIFT Funds to facilitate organizing, documentation and submission of report 227001", "metadata": {"headings": [{"headings_0": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}, {"headings_1": {"content": "N/JUN23/33", "page": 47, "level": 1}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,080,000 |", "metadata": {"headings": [{"headings_0": {"content": "2,080,000 |", "page": 47, "level": 3}}, {"headings_1": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| for quarter four", "metadata": {"headings": [{"headings_0": {"content": "2,080,000 |", "page": 47, "level": 3}}, {"headings_1": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/JUN23/32 15/06/2023 |", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| T\u2014 \n5898921 Request for UGIFT Funds to facilitate technical backstopping visits on micro scale \n\\| 227001 \\| 3,030,000 irrigation projects for Quarter four \nTotal \n63,265,000 \n44 \nA \nppendix", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Delayed disbursement", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN = Vote, Parish ps SACCO Name \nTotal PRF received (2021/2022 & Total Disbursements %age \nRemarks \nAmi nn \u2014\u2014 a nn nme \n2022/2023) sans) ER mn", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u = (B/A", "metadata": {"headings": [{"headings_0": {"content": "u = (B/A", "page": 48, "level": 2}}, {"headings_1": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a A \nLira \\| Orit", "metadata": {"headings": [{"headings_0": {"content": "u = (B/A", "page": 48, "level": 2}}, {"headings_1": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "u = (B/A", "page": 48, "level": 2}}, {"headings_1": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "111,784,032", "metadata": {"headings": [{"headings_0": {"content": "111,784,032", "page": 48, "level": 8}}, {"headings_1": {"content": "u = (B/A", "page": 48, "level": 2}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Agweng Agweng Ward \u2014 Agweng \nLira \\| \\| Orit=Agweng \\|", "metadata": {"headings": [{"headings_0": {"content": "111,784,032", "page": 48, "level": 8}}, {"headings_1": {"content": "u = (B/A", "page": 48, "level": 2}}, [{"headings_0": {"content": "111,784,032", "page": 48, "level": 8}}, {"headings_1": {"content": "u = (B/A", "page": 48, "level": 2}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "111,784,032 re Be]", "metadata": {"headings": [{"headings_0": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032", "page": 48, "level": 8}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \na", "metadata": {"headings": [{"headings_0": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032", "page": 48, "level": 8}}, [{"headings_0": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032", "page": 48, "level": 8}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[iR", "metadata": {"headings": [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Aromo\\_ + \\_ \\| Otara Otara = \n111,784,032\\{ \u2014 0) \n\\| Acutkumu Acutkumu Ayami 111,784,032 LIT un \\| \nOgur. Ogur -Ogur 111,784,032 u Alworo \\_\\_\\_\\| Alworo-Amach T.C \\_ ee \n\\| \nOnyakede -Amach an Obot - Barr 111,784,032 \n\\_ Olilo - Itek \n\\_\\_\\| Abutoadi Abutoadi - Wiodyek \\|", "metadata": {"headings": [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix he", "metadata": {"headings": [{"headings_0": {"content": "Appendix he", "page": 48, "level": 2}}, {"headings_1": {"content": "[iR", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix he", "page": 48, "level": 2}}, {"headings_1": {"content": "[iR", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Unlicensed \\| pa", "metadata": {"headings": [{"headings_0": {"content": "Appendix he", "page": 48, "level": 2}}, {"headings_1": {"content": "[iR", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN. Vote Name ate Dane \n01 Lira \\_\\_\\| Orit \u201e\\| \n\\| Agweng \\| Ward Arpiene Agweng \\| \n; \n02 Lira \nWard \u2014 T.C No \n\\|03 \\|lia\\_\\_\\_ \\|Otara\\_ Otara \u2014 Aromo \\| \n\\| Acutkumu Acutkumu - Ayami\\_", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}, [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "opm", "metadata": {"headings": [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\| \n\\| \n\\| Ogur Ogur -Ogur No 05 1 \\_\\_\\| \n06 Lira\\_\\_\\_\\_\\_\\_\\| Alworo Alworo-Amach T.C No \n' \\| \\| \\| \\_\\_ Lira Onyakede Onyakede -Amach No", "metadata": {"headings": [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}, [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Obot |", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Barr", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Hee Olilo Olilo Itek - \n\\| \\| \\| \ne \nAbutoadi Abutoadi - Wiodyek Appendix 7: wealth ranking of households \n~ \\| \n\"\\| Vote Name \\| Parish Was wealth No. of No. of villages \u2014\\_ Name ranking carried villages were wealth \\| \nout at parish \nranking was \n7 [EVE? \u201ecarried out 7 Era, Orit: \nu u [ves \n45 \n111,784,032 \\_\\_58,000,000 \\| \n111,784,032 \nAgweng Yes EP Otara Yes ja, te, \\| 4. Lira \\\\ Yes \n\\| Acutkumu [2 \\| 1", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}, [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Lira \\| \\|\n6. Lira ea a 0 \\|\n7. \\| Lira", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "le", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\| ne", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Lira \u2018\\| Obot a", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Abutoadi =", "metadata": {"headings": [{"headings_0": {"content": "Abutoadi =", "page": 49, "level": 4}}, {"headings_1": {"content": "le", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 8: selection and implement prioritized/flaqship projects \n\\| SN \\| Vote \\| Parish Name of List of Are the flagship projects How \nmany many many \nNumber of How of the How of the \\| Name \\| Name SACCO flagship consistent with the enterprises are PDM enterprises are farming enterprises \\| \nSacco per priority commodities implementing enterprises farming from the priority are", "metadata": {"headings": [{"headings_0": {"content": "Abutoadi =", "page": 49, "level": 4}}, {"headings_1": {"content": "le", "page": 49, "level": 4}}, [{"headings_0": {"content": "Abutoadi =", "page": 49, "level": 4}}, {"headings_1": {"content": "le", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LSACCO", "metadata": {"headings": [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nsel by the 16? lagship pivieets, enterprises eS Tr ret ee \nL \\_ \u2014 \n\\| \nins", "metadata": {"headings": [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}, [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}], [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Lira MAIZE 0 18 18 0 \\|", "metadata": {"headings": [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| Agweng PIGGERY", "metadata": {"headings": [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "POULTRY : i \n\\| \nC7 oO 7m aul m m \n4 \nAgweng \\| CASSAVA \\_ \na \\_ Agweng MAIZE No \\| Ward PIGGERY \n- \nAgweng T.C POULTRY FRUIT", "metadata": {"headings": [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}, [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COFFEE \nFISH FARMING \n\u2014 \nBEANS CASSAVA", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. lira \\| Otara \u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n. \\| wh Otara \nNo", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "En Aromo PIGGERY", "metadata": {"headings": [{"headings_0": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nPOULTRY \\| \nFRUIT \n46", "metadata": {"headings": [{"headings_0": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 49, "level": 4}}, [{"headings_0": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gt", "metadata": {"headings": [{"headings_0": {"content": "gt", "page": 50, "level": 3}}, {"headings_1": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aS", "metadata": {"headings": [{"headings_0": {"content": "aS", "page": 50, "level": 4}}, {"headings_1": {"content": "gt", "page": 50, "level": 3}}], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lv", "metadata": {"headings": [{"headings_0": {"content": "Lv", "page": 50, "level": 8}}, {"headings_1": {"content": "aS", "page": 50, "level": 4}}], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \n8", "metadata": {"headings": [{"headings_0": {"content": "Lv", "page": 50, "level": 8}}, {"headings_1": {"content": "aS", "page": 50, "level": 4}}, [{"headings_0": {"content": "Lv", "page": 50, "level": 8}}, {"headings_1": {"content": "aS", "page": 50, "level": 4}}]], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 51, "level": 8}}, {"headings_1": {"content": "Lv", "page": 50, "level": 8}}], "page": 51, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 51, "level": 8}}, {"headings_1": {"content": "Lv", "page": 50, "level": 8}}], "page": 51, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sood}", "metadata": {"headings": [{"headings_0": {"content": "Sood}", "page": 51, "level": 3}}, {"headings_1": {"content": "ON", "page": 51, "level": 8}}], "page": 51, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Lira Regional Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/chunks/Lira Regional Referral Hospital Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..6a6999734130e4724fb55cad8b8179669ae94b97 --- /dev/null +++ b/reports/chunks/Lira Regional Referral Hospital Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023 \nTable of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GoU", "Government of Uganda"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["NTR", "Non-Tax Revenue"], ["PFMA", "Public Finance Management Act"], ["RRH", "Regional Referral Hospital"], ["UGX", "Uganda Shilling"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 3, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Lira Regional Referral Hospital, which comprise the Statement of Financial Position as at 30 th 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 Lira Regional Referral Hospital for the year ended 30 th June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Lira Regional Referral Hospital 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 Lira Regional Referral Hospital 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. \nThe mandate of Lira Regional Referral Hospital is to provide specialized health care, train health workers and conduct research in line with the requirements of Ministry of Health. \nI 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. \nDuring the financial year 2022/2023, the entity had a budget of UGX.18,254,367,587 out of which UGX. 18,087,574,341 was warranted as shown below.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (Wage)", "9,439,756,536", "9,439,756,536", "100"], ["2", "Recurrent (Non-wage)", "8,614,611,051", "8,447,817,805", "98"], ["3", "Development", "200,000,000", "200,000,000", "100"], ["", "**Total**", "**18,254,367,587**", "**18,087,574,341**", "**98**"]], "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget UGX", "Warrants UGX", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX 18,087,574,341 I reviewed activities/outputs worth UGX. 15,061,737,536 (83%) of which UGX.9,439,756,536(52%) was spent on employee costs which have been audited and reported under the special audit of payroll management as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "9,439,756,536", "52%"], ["3", "Outputs/activities selected review for budget performance", "5,621,981,000", "83%"], ["", "Total of the budget audited", "15,061,737,536", ""]], "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Actual (UGX) Amount", "Cumulative %age out of total warrants"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Revenue Performance** **Performance of Non-Tax Revenue (NTR)** According to the approved budget, the RRH was supposed to collect revenue to the tune of UGX. 50,000,000 however, by the end of the year UGX. 78,718,640 had been collected representing 157% performance as shown in the table below, **Approved budget** **Actual Collections** **N Source Variance** **o** **1** Tax Revenues **2** Non-Tax Revenues **3 Total Revenue** 0 50,000,000 0 78,718,640 0 28,718,640 **50,000,000 78,718,640 28,718,640** The Accounting Officer explained that the initial estimate for NTR", "advised the Accounting Officer to always seek a supplementary approval for excess collections. the NTR I"]], "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "was based on placement fees for students. However, during the \nyear, other NTR sources in the private wing became effective \nleading to collection above the budget estimates. This included, \npaid CT scan services and Dialysis services. \n1.2 Performance of GOU warrants \nThe hospital had an approved budget of UGX. 18,204,367,587 I advised the from the various programs out of which UGX. 18,087,574,341 Accounting Officer was warranted resulting in a shortfall of UGX. 116,793,246 to roll over the representing 99.4% performance. \nunimplemented activities affected by The performance of warrants from each of the programmes from the under release of which the entity was allocated funds is shown in the table below; funds \nfor implementation in Program Approved Warrants (UGX) Variance %a the subsequent me Budget (UGX) (UGX) ge period.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "perf", "metadata": {"headings": [{"headings_0": {"content": "perf", "page": 6, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "orm", "metadata": {"headings": [{"headings_0": {"content": "orm", "page": 6, "level": 5}}, {"headings_1": {"content": "perf", "page": 6, "level": 5}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "anc", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e \nThe UGX. 116,793,246 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nrepresenting 99.5% utilization as shown in the table below; \nand MoFPED to revise the pension Programm Warrants (UGX) Utilization of Variance %a and gratuity e", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}, [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}], [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}], [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}]], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "warrants (UGX) (UGX) ge", "metadata": {"headings": [{"headings_0": {"content": "warrants (UGX) (UGX) ge", "page": 7, "level": 5}}, {"headings_1": {"content": "anc", "page": 6, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "perf budgets.", "metadata": {"headings": [{"headings_0": {"content": "warrants (UGX) (UGX) ge", "page": 7, "level": 5}}, {"headings_1": {"content": "anc", "page": 6, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "orm", "metadata": {"headings": [{"headings_0": {"content": "orm", "page": 7, "level": 5}}, {"headings_1": {"content": "warrants (UGX) (UGX) ge", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "anc", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 7, "level": 5}}, {"headings_1": {"content": "orm", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Human 18,087,574,341 17,366,316,187 721,258,154 96 capital \nDevelopmen \nt \nTotal 18,087,574,341 17,366,316,187 721,258,154 96 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 7, "level": 5}}, {"headings_1": {"content": "orm", "page": 7, "level": 5}}, [{"headings_0": {"content": "anc", "page": 7, "level": 5}}, {"headings_1": {"content": "orm", "page": 7, "level": 5}}]], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table Showing activities affected by under-utilization of", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}, {"headings_1": {"content": "anc", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}, {"headings_1": {"content": "anc", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Programme Activities not Amount not", "metadata": {"headings": [{"headings_0": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". implemented utilised 1 Human capital Pension \n99,833,897 2 Development Gratuity 596,397,227 \nThe Accounting Officer explained that the underutilization of gratuity and pension were mainly caused by the decision of MoPS not to retire nursing assistants as planned and the huge supplementary allocation by MoFPED for pension above the requirements. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}, [{"headings_0": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}]], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appropriateness of performance indicators and targets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}, {"headings_1": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the out-puts. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs.", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}, {"headings_1": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- All the 5 outputs with 41 activities had clear performance indicators and targets.", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}, {"headings_1": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "Table showing performance indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance indicators and targets", "page": 8, "level": 3}}, {"headings_1": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "metadata": {"headings": [{"headings_0": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ntifi outputs performan without cati ce clear on indicators perform of", "metadata": {"headings": [{"headings_0": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and ance out", "metadata": {"headings": [{"headings_0": {"content": "and ance out", "page": 8, "level": 3}}, {"headings_1": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "targets indicato put", "metadata": {"headings": [{"headings_0": {"content": "and ance out", "page": 8, "level": 3}}, {"headings_1": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rs and s", "metadata": {"headings": [{"headings_0": {"content": "rs and s", "page": 8, "level": 3}}, {"headings_1": {"content": "and ance out", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "targets \nFully 5 12 12 0 5,621,981,000 100 quantified \noutputs \nSubstantiall 0 0 0 0", "metadata": {"headings": [{"headings_0": {"content": "rs and s", "page": 8, "level": 3}}, {"headings_1": {"content": "and ance out", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y quantified Outputs", "metadata": {"headings": [{"headings_0": {"content": "y quantified Outputs", "page": 8, "level": 3}}, {"headings_1": {"content": "rs and s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Outputs not 0 0 0 0 0 0 fully \nquantified", "metadata": {"headings": [{"headings_0": {"content": "y quantified Outputs", "page": 8, "level": 3}}, {"headings_1": {"content": "rs and s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 5 12 12 0 5,621,981,000 100", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.5 Implementation of outputs \nI assessed the implementation of five (5) outputs that had been I \nadvised the fully quantified with a total of forty (41) activities worth Accounting Officer UGX.5,621,981,000 and noted that; \nto ensure that the", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Three (3) outputs with twenty-three (23) activities and partially expenditure worth UGX. 490,105,000 were fully implemented. \nimplemented activiites are fully\n- Two (2) outputs with eighteen (18) activities worth \nimplemented in the UGX.5,131,876,000 were partially implemented. Out of the \neighteen (18) activities, the entity fully implemented sixteen next quarter July- (16) activities; two (2) activities were under funded, therefore Sept 2023. \nwere partially implemented. \nDetails in Appendix 1 (a) (i & ii).", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting officer explained that the unimplemented activities were under G2G, whose implementation was under the USAID financial year that ends on 30th September, 2023 yet the year under review ends on 30th June, 2023. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}, [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}]], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In a letter to the Auditor General dated 29 th 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 RRH budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The Lira RRH had an approved wage budget of UGX. 8,352,236,799, and obtained supplementary funding of UGX. 1,087,519,737 resulting into a revised wage budget of UGX. 9,439,756,536 which were all warranted. of the total warrants, UGX. 9,439,756,536 were utilized by the Lira RRH. **Suppl** **ement** **ary** **UGX.** Bn** **Appr** **oved** **Bud** **get** **UGX.** **Bn** 8.352 1.088 **Revis ed Budge t UGX. Bn** **Warra nts UGX. Bn** **Payme nts UGX. Bn** **Unspent Balance UGX. Bn** 9.440 9.440 9.440 0 Out", ""], ["**2.2**", "**Validation of employees on the RRH payroll** Lira RRH had 329 employees on the IPPS payroll of which 322 (97.9%) were fully verified while Seven(07) (2.1%) did not show up. There were no individuals had not accessed the payroll by end of June, 2023. The following observations were made; a) 329 (97.9%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of seven (07)(2.1%) employees on the payroll did not appear for the validation and were categorised as follows; i. The One (01) employee who did not appear for the headcount was accounted for by the Accounting Officer as being away on interdiction. Six (06) employees were confirmed to have exited the Lira RRH due to: two(2) on, abscondment, retirement and four(4) had retired. ii. The Accounting Officer explained that the seven officers did not show up for validation because; retired from service One was on interdiction, two had absconded and four had reached through mandatory retirement. b)", "review payroll advised the Accounting Officer to regularly the Hospital to promptly remove such employees and avoid continued loss to government funds. I"], ["**2.3**", "**Inconsistencies in Employee Details** A total of 63 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual.", "advised the Accounting Officer to utilise the process of roll-out of HCM System I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 9, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["", "information undermines the integrity of the Lira RRH\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer acknowledged the audit observation and explained that the Human Resource Department would update the affected staff dates of birth as recommended. He further stated that with the roll-out of HCM System, the Hospital was undertaking data clean up to correct the anomaly. Inconsistent The", "to undertake clean-up employee details. to data correct"], ["**2.4**", "**Review of the Lira RRH Staff Establishment** Review of the establishment revealed; **a)** Out of 415 approved positions, a total of 330 (80%) positions were filled leaving a gap of 85 (20%) vacant positions. overstretches the available staff beyond their capacity, creates job-related stress to the fewer staff and negatively affects the level of public service delivery to the community. accounting officer acknowledged the observation and promised to continue engaging the Ministry of Public Service and Health Service Commission to fill the vacant posts. Understaffing The", "I advised the Accounting Officer to re-assess the Hospital\u2019s establishment and liaise with the Health Service Commission, the Ministry of Public Service and MoFPED with of mobilizing resources to fill critical positions a per revised structure to enhance service delivery. view the a"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 10, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "EMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of Hospital that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \nHowever, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}]], "page": 10, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OTHER MATTER", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, [{"headings_0": {"content": "OTHER MATTER", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}]], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Essential Medicines and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, at the right time, and at the right cost. Furthermore, Section 4 of the National Medical Stores Act 1993 provides that one of the objectives is to secure, safe and efficient storage, administration, distribution and supply of the goods, having regard to national needs and to the special nature of the goods in question in accordance with the national drug policy and the national drug authority. \nA review of the supply, storage, administration and distribution of EMHS in the Hospitals revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}, [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}]], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1 Expired Drugs \nChapter 8.2 of the M.O.H essential medicines and health supplies management Manual (EMHS) 2018, requires that all expired medicines are recorded in a register along with the price and that at the end of a reporting period (quarterly), the total value of expired stock that has expired are to be calculated and included in the facility\u2019s regular reports. It also requires the Accounting Officer to Designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. \nAn inspection of the Hospital stores and an analysis of end-of-year stock balances for essential medicines revealed the health facility had expired drugs during the year under review as detailed in appendix 2.", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}, [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}]], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["EHMS (TRACER)", "Stock Out Period Quantity", null, "Stock out Duration (days)", ""], [null, "**Starting (date when the stock balance is NIL)**", "**Ending (Stock being replenished)**", "", "**Quantity (Replenished)**"], ["ACETYLSALICYCLIC 75MG TAB", "24/04/2023", "09/06/2023", "45 Days", "100"], ["AMILODIPINE 5MG", "01/04/2023", "09/06/2023", "69 days", "220"], ["AMOXYCILLIN 250 MG TAB", "11/04/2023", "09/06/2023", "59 Days", "22"], ["", "19/06/2023", "30/06/2023", "11 Days", "00"], ["Captoril 25 MG", "24/04/2023", "9/06/2023", "45 Days", "100"], ["", "26/06/2023", "30/06/2023", "4 Days", "00"], ["GLIBENCLAMIDE 5MG TAB", "11/04/2023", "09/06/2023", "59 Days", "42"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "The Accounting officer explained that stock outs were caused by a mismatch between supply and demand. He further explained that the hospital medicines budget had been inadequate for a long time.", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that periodic routine stock counts are carried out to minimise issues of drug stock-outs. I also advised the Accounting Officer to conduct the actual medicine needs assessment for Lira RRH and liaise with MoH and MoFPED for more funds allocation for medicines to close the gap. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}]], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Discrepancies in Quantities/Quality of Items Delivered", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A discrepancy occurs if there is a difference between what has been received and what is written on the delivery note or if the items received were not of good quality. This has to be brought to the attention of the supplier (NMS) so the anomaly can be corrected. \nI noted discrepancies in eight drugs in four cycles with Amlodipine 5mg Tab being the most affected while Artemether 20 Mg + Lumefantrine 120 Mg discrepancy which was supplied in cycle 6 had been not yet been resolved at the time of audit. Refer to appendix 3. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inadequate and Inappropriate storage facilities", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of Chapter 5 of the EMHS manual 2019 states that Essential medicines and health supplies should be stored appropriately in order to maintain their potency and quality. \nI noted that the hospital stores space was inadequate to sufficiently accommodate delivery and storage of medicines and medical supplies.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}]], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Supply Department", "", "The stores are congested without windows. Some medicines and other supplies are on the store floor rather than the shelves and pellets."]], "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Equipment Name", "Photographic evidence", "Observation"], "type": "table"}}, {"content": "Failure to have these medicines store may affect their potency and quality for human consumption. \nThe Accounting Officer admitted to the deficiencies of storage and appreciated the need for a proper and larger medicines store; however, financial limitation had constrained the Hospital from having the store constructed. He further stated that this remained a matter in the Hospital\u2019s unfunded priorities.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}]], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED and MoH for more funding to ensure that a better storage facility is constructed. \n4.5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}]], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 5.2.2 5.5 of the National medical equipment policy (2009) Operation of Medical Equipment states that all health workers are responsible for ensuring that equipment is used well and maintained properly.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["ICU Pendants", "", "7 ICU pendants not in use because the ICU wing where they are to be installed is not structurally sound for them to be installed. An alternative location has to be identified for them to be installed. the time of the dormant equipment was being stored in the corridors of the ICU wing blocking half of the walk way At inspection"]], "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Equipment Name", "Photographic evidence", "Observation"], "type": "table"}}, {"content": [["BD Bactec FX Blood Culture Machine", "", "The BD Bactec FX Blood Culture Machine is idle because the reagents are not availed."], ["Celldyn Ruby Hematology Analyzer", "", "The Celldyn Ruby Hematology Analyzer is not utilized because the reagents are not availed"], ["Immucor Echo lumena Blood grouping and cross matching machine", "", "The Immucor Echo lumena Blood grouping and cross matching machine is not utilized because the reagents are not availed."], ["Sysmex SN 550 Hematology Analyzer", "", "The Sysmex SN 550 Hematology Analyzer is not utilized because the reagents are not availed."], ["Filling Oxygen Plant Station Oxygen", "", "The oxygen plant was not functional, the oxygen filling station was faulty and repairs were yet to be done despite communication being sent to Ministry of health of this issue."]], "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 14, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Equipment Name", "Photographic evidence", "Observation"], "type": "table"}}, {"content": "Equipment that is not utilized regularly will deteriorate in functionality, which causes inefficient service delivery to the public and financial loss to the government. \nThe Accounting Officer explained that the inability to use this equipment was caused by the perennial government underfunding, which hindered the Hospital to procure adequate reagents and develop infrastructure. There is also inconsistency in supply of reagents from NMS, with some quarters totally missing out on supply. \nChapter 349 of the Laws of Uganda states that the tax payable on a taxable supply made by a supplier to a contractor executing an aid-funded project is deemed to have been paid by the contractor provided the supply is for use by the contractor solely and exclusively for the aid funded project. \nI noted that the contracts signed between the hospital and various contractors were inclusive of VAT. The total tax paid to the suppliers was UGX.17,673,466 as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 14, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Oyam Construct ion & Trading Company Limited", "Renovation of old MCH Building proposed for OPD Private Wing", "Request for quotation method", "LRRH/WRKS/22/23/ 00003", "104,875, 544", "98,185,9 24", "17,673,4 66"]], "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["n S/", "Contract or", "Subject of procurem ent", "Procurem ent method", "Procurement ref No.", "Amount", "Actual amount paid", "Vat Amoun t paid"], "type": "table"}}, {"content": "This is against the CIL guidelines and a loss of funds for project implementation. The Accounting Officer acknowledged the anomaly and pledged to recover VAT paid to Oyam Construction and Trading Company Limited.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting officer to recover the taxes paid to suppliers and notify USAID/Uganda on where to deposit the funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OTHER INFORMATION", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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. \nGuide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Lira Regional Referral Hospital\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}, [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}]], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Lira Regional Referral Hospital\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Lira Regional Referral Hospital\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Lira Regional Referral Hospital to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOTHER REPORTING RESPONSIBILITIES \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}]], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}]], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 17, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 17, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 18, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 17, "level": 1}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "APPENDICES", "page": 18, "level": 1}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**1**", "Human Development Capital", "02 Population Health, Safety and Management", "", "00003 Facility Maintenance", "200,000,000", "4", "4"], [null, null, null, null, "00008 Records management", "40,000,000", "2", "2"], ["", "", "", "", "320023 Hospital Management and support services", "250,105,000", "17", "17"], ["", "", "", "", "", "490,105,000", "23", "23"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "APPENDICES", "page": 18, "level": 1}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub-program", "PIAP-out", "Budget Out-put", "Total Out-put expenditure UGX", "Total activities No", "Number of implemented activities fully"], "type": "table"}}, {"content": "(i & ii). Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Developmen t", "02 Population Health, Safety and Managemen t", "", "320023 Inpatient Services", "551,543,000", "7", "6", "1", "0"], [null, null, null, "", "320020 HIV/AIDS research, Health outreach services and", "4,580,333,000", "11", "10", "1", "0"], ["", "", "", "", "", "**5,131,876,000**", "**18**", "**16**", "**2**", "**0**"]], "metadata": {"headings": [{"headings_0": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub- program", "PIAP- Outs", "Budget Out-put", "Total expenditure UGX \u2018000\u201d Out-put", "Total No activities", "Number of fully implemente d activities", "No of partially implemente d activities", "No of activities that were not implemented"], "type": "table"}}, {"content": "Appendix 2: Expired drugs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Health Centre Name: Code: District:", null, null, null, null, null, null, null, null, null], ["EHMS (Tracer)", "Source (GoU, TPT, other) Batch No.", "Date of manufacture", "Date of delivery", "Expiry date", "Quantity", "Unit price", "Value", "Cause", "Disposal (Remarks)"], ["Flucytocine 500MG", "311874", "", "", "5/2023", "76 Tins", "", "", "", "Expired"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Atazanauir/Rhonauir Tabs", "5200161", "", "", "3/2023", "58 Tins", "", "", "", "Expired"], ["Amikacin 500 mg 2 mls", "2004250", "", "", "5/2023", "60 Tins", "", "", "", "Expired"], ["Atacauir 600 mg + Lamividine 300 mg", "2109721", "", "", "06/2023", "1506 Tins", "", "", "", "Expired"], ["Atacauir 600 mg + Lamividine 600/50/300", "2109721", "", "", "06/2023", "1756", "", "", "", "Expired"], ["Amikacin", "2004250", "", "", "05/2023", "60 Vials", "", "", "", "Expired"], ["Crustal Violet", "Bio-0621/816", "", "", "6/2023", "04", "", "", "", "Expired"], ["Matural Red", "Bio-0621/807", "", "", "6/2023", "03", "", "", "", "Expired"], ["Acetone Alcohol 50%", "Bio-0121803", "", "", "6/2023", "02", "", "", "", "Expired"], ["Leishman", "Bio-0621/986", "", "", "6/2023", "04", "", "", "", "Expired"], ["Gram iodin", "Bio-0621/817", "", "", "6/2023", "01", "", "", "", "Expired"], ["Hydrocholoric Acid", "Bio-0621852", "", "", "6/2023", "02", "", "", "", "Expired"], ["Methylene Blue", "Bio-0621/399", "", "", "06/2023", "02", "", "", "", "Expired"], ["Formal Saline", "Bio-0621/805", "", "", "06/2023", "05", "", "", "", "Expired"], ["TDF/FTC", "E211158", "", "", "04/2023", "173 Tins", "", "", "", "Expired"], ["Isoniazid 300 mg", "N1B8188A", "", "", "08/2023", "03 Pkts", "", "", "", "Expired"], ["Gentamycine Eye Drop", "57F03020", "", "", "5/2023", "851", "501,239", "", "", "Expired"], ["Bupivacaine", "T8521C", "", "", "06/2023", "40 Vials", "", "", "", "Expired"], ["Vacatainer Yellow Top", "2358790", "", "", "08/2023", "1500", "", "", "", "Expired"], ["Atazanavir", "", "", "", "122/2022", "54", "", "", "", "Expired"], ["ABC/3TC/DTG", "21097211", "", "", "6/2023", "280", "", "", "", "Expired"], ["Lopinavir", "", "", "", "4/2023", "44", "", "", "", "Expired"], ["Zidovidine/", "61130", "", "", "6/2023", "29", "", "", "", "Expired"], ["Salbutamol", "01521", "", "", "1/2023", "02", "11690$", "", "", "Expired"], ["Darunavir", "", "", "", "7/2023", "24", "", "", "", "Expired"], ["Texavir", "", "", "", "2/2023", "63", "", "", "", "Expired"], ["Lopinavir", "3130735", "", "", "2/2023", "", "", "", "", "Expired"], ["Abacavir", "3117513", "", "", "", "108", "", "", "", "Expired"], ["ABC/BTC", "AB121032", "", "", "", "168", "", "", "", "Expired"], ["Yello Vacutainer", "2308710", "", "", "8/2023", "15", "", "", "", "Expired"], ["Dopamine hc", "", "", "", "6/2023", "20 Amp", "", "", "", "Expired"], ["Frecenius", "90MG", "", "", "6/2023", "141", "", "", "", "Expired"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 19, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Health Centre Name: Code: District:", "None", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 19, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - ii", "OPINION - 1", "BASIS FOR OPINION - 1", "KEY AUDIT MATTERS - 1", " 1.0 Implementation of the Approved Budget - 1", " 2.0 Management of the Government Salary Payroll - 5", "EMPHASIS OF MATTER - 7", " 3.0 Change in Accounting Treatment for Non-current Assets - 7", "OTHER MATTER - 8", " 4.0 Management of Essential Medicines and Health Supplies - 8", "OTHER INFORMATION - 12", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 12", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 13", "OTHER REPORTING RESPONSIBILITIES - 14", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 14", "APPENDICES - 15"], "page": 2}, {"content": ["Human 18,204,367,587 18,087,574,341 116,793,246 99.4", "capital", "Developm", "ent", "Total 18,204,367,587 18,087,574,341 116,793,246", "No Programme Activities not Amount not", " implemented warranted", "1 Human capital Property Management 2,500,000", "Development Expenses", "2 Electricity 10,000,000", "3 Water 11,250,000", "4 Licenses 1,500,000", "5 Medical expenses 55,770,245", "(Employees)", "6 Water 30,375,000", "7 Workshops, Meetings 5,398,000", "and Seminars", "116,793,245"], "page": 6}]} \ No newline at end of file diff --git a/reports/chunks/LuukaDistrict Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/LuukaDistrict Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..e3e692944ed405f52348502109645731101d735c --- /dev/null +++ b/reports/chunks/LuukaDistrict Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LUUKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORTemray,", "metadata": {"headings": [{"headings_0": {"content": "ORTemray,", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORTemray,", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORTemray,", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nFE OT crac iii cera wa ee ca pn wh eC ue sd canoe", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}]], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BPN", "metadata": {"headings": [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 EST \nBE I SINN 1 ee \nEEE \nBe AN 1 a ca TE EEE TE \n1.0 Implementation af the Approved Budget, \n1 sense ande une wenn ea \n2.0 Management of the Government Salary Payroll \n9 ....cccccccccssscscsserseeseeseeeeseesneseeeseees \nNE (el cers 12 et eee ee \n3.0 Implementation of Key Government Grants/PrograMmMes .......ccescccseeesseeeeeeeersereeeees 12 \nBIER ROTEN 25 ne \nEEE \nManagement\u2019s Responsibility for the Financial Statements.......ccccccsccsseesesesenteeseseesserserees 25 Auditor\u2019s Responsibility for the Audit of Financial Statements.........ccsssccccesesscceseeetsscescecees 26 Other Reporting ResponsibilitieS..........cscccccccssscscccsssecceseceneeeeeseeeeeeeeesetseeesseauseeeeesersarsenses 27 Report on the Audit of Compliance with Legislation ........cccsssccccceccsseeeeneeseseeeeeeeeenacesssenses 27 \n4.0 \nImplementation of the Parish Development Model .......ccccscccscceessseeeenceceeseeeecstesseees 27", "metadata": {"headings": [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RER", "metadata": {"headings": [{"headings_0": {"content": "RER", "page": 3, "level": 1}}, {"headings_1": {"content": "BPN", "page": 3, "level": 1}}], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "35 u ET TE EEE RE \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "RER", "page": 3, "level": 1}}, {"headings_1": {"content": "BPN", "page": 3, "level": 1}}, [{"headings_0": {"content": "RER", "page": 3, "level": 1}}, {"headings_1": {"content": "BPN", "page": 3, "level": 1}}]], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "RER", "page": 3, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "RER", "page": 3, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District Local Government GoU \nGovernment of Uganda", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HCMS", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 4, "level": 1}}, {"headings_1": {"content": "DLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 4, "level": 1}}, {"headings_1": {"content": "DLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ICT", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "ICT", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "ICT", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authori", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lower Local Governments LR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 4, "level": 1}}, {"headings_1": {"content": "LLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 4, "level": 1}}, {"headings_1": {"content": "LLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoES", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Education MoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 1}}, [{"headings_0": {"content": "MoES", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 1}}]], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 1}}, {"headings_1": {"content": "MoES", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development Ministry of Local Government \nNational Audit Act \nNTR Non-Tax Revenue \nOffice of the Auditor General \nProgram Budgeting System \nPayroll Consults Africa \nPDMS Payroll Deduction Management System Procurement & Disposal Unit \nPublic Finance Management Act \nPublic Finance Management Regulations \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 1}}, {"headings_1": {"content": "MoES", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Treasury Single Account Treasury Sub Single Account Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Consumer and Lender's Association \nUganda Intergovernmental Fiscal Transfers Prog ram for Results Uganda Shilling \nUganda Support to Municipal infrastructure Development Uganda Women Empowerment Project", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Youth Livelihood", "metadata": {"headings": [{"headings_0": {"content": "Youth Livelihood", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LUUKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u00b0! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Youth Livelihood", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}, [{"headings_0": {"content": "Youth Livelihood", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}]], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Luuka 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 Luuka District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}]], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the 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. \nT have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Luuka 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.36,074,798,406 out of which UGX.35,179,680,804 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}]], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 SN Details Budget Warrants % funding UGX \nUGX \nRecurrent (Wage 22,048,176,399 22,048,176,398 100% \u2014 Recurrent (Non-wage \n7,603,174,713 7,143,899,324 94% ee N 6,423,447,294 5,987,605,082 Total 36,074,798,406 35,179,680,804 97.5% \nOut of the total warrants of UGX.35,179,680,804 I reviewed the utilisation of warrants worth UGX.23,581,846,013 (67%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative % \\| expenditure Actual out of total expenditure \nwarrants \n1 Wage expenditure 20,467,861,877 20,467,861,877 58% 2 PDM expenditure audited 63,315,850 20,531,177,727 58% 3 Education grant - Formerly SFG 390,326,164 20,921,503,891 \n59% \n4 Microscale irrigation projects 248,798,860 21,170,302,751 5 UGIFT (Infrastructure 1,039,731,149 \n6 \n7 Uganda Road Fund \n474,519,129 23,167,256,592 66% 8 DDEG projects \n414,589,421 \\| 23,581,846,013 Total of the utilised warrants 23,581,846,013 \naudited \nTotal warrants 35,179,680,804 \nOut of the total warrants of UGX.35,179,680,804 in the financial year 2022/2023,", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}, [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}]], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "metadata": {"headings": [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "special audit report on salary payroll and a summary of the key findings reported in \nSource Approved Actual Variance budget \nCollections \nTax 120,792,782 133,847,225 -13,054,443 Revenues \n2 2 Non-Tax 67,000,000 126,819,345 -59,819,345 Revenues \nTotal \n187,792,7 782 \\| 260,666,570 \\| -72,873,788 \nThe DLG over collected revenue from LST, land fees, business license, rent, Administrative fees and licenses and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix 1. \nThe Accounting Officer attributed the over-collection to co- funding and explained that the supplementary budget was made for the revenue that exceeded the original budget. I however noted that there was no evidence of approval of the supplementary budget and adjustment were not made on the IFMS hence the entity incurred expenditure on un-approved funds. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.35,343,289,623 The Accounting Officer (excluding Local Revenue and External Assistance) to implement should engage the relevant the various programmes, out of which UGX.34,919,014,234 was authorities and ensure that warranted resulting in a\\_ shortfall of UGX.424,275,389 all budgeted funds are representing 99% performance. \nwarranted. \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved Budget Warrant % fund ing \nAGRO- 2,469,715,210 2,469,215,210 100 INDUSTRIALIZATION \nCOMMUNITY 181,564,883 181,564,883 100 MOBILIZATION AND \nMINDSET CHANGE \nDEVELOPMENT PLAN 348,899,273 348,899,273 100 IMPLEMENTATION \nGOVERNANCE AND 1,416,363,850 1,416,363,850 100 SECURITY \nHUMAN CAPITAL 26,488,573,614 26,268,797,955 99 DEVELOPMENT \nINTEGRATED 572,407,895 514,756,024 90 TRANSPORT \nINFRASTRUCTURE AND \nProgram Amount not Activities Purpose of the me warranted not unimplemented", "metadata": {"headings": [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}, [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}]], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implement activity", "metadata": {"headings": [{"headings_0": {"content": "implement activity", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ed \nHUMAN \n221,620,624 Travel inland To Vaccinate and CAPITAL", "metadata": {"headings": [{"headings_0": {"content": "implement activity", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- AIDs Immunize children DEVELOPM Prevention and to create ENT Trips, awareness about facilitation HIV, TB and and \nMalaria \nexpenses for \nHIV, TB & Impact \nMalaria \nIncreased \nunder prevalence rate of UNICEF, \nHIV, TB & Malaria GAVI ,WHO in the population. and Global \nFund \nINTEGRAT 4,182,864 Boards, \nED \nCommittees \nTRANSPOR and Council \nT \nAllowances \nINFRASTR \n36,058,366 Maintenance To transfer URF to UCTURE - Buildings other government AND and units SERVICES \nStructures, \nMachinery & Impact Equipment Poor road access Other than network Transport \nEquipment & \nOther Fixed \nAssets \n16,065,677 Transfer to \nTo transfer URF to Other other government Government units. \nUnits", "metadata": {"headings": [{"headings_0": {"content": "implement activity", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Impact", "metadata": {"headings": [{"headings_0": {"content": "Impact", "page": 8, "level": 1}}, {"headings_1": {"content": "implement activity", "page": 8, "level": 3}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Poor \nservice delivery to other government units PUBLIC 146,347,858 Pension Implementation of - \nSECTOR \ntraining of pension reforms TRANSFOR stakeholders stakeholders MATION \nto manage a \nfunded \nImpact", "metadata": {"headings": [{"headings_0": {"content": "Impact", "page": 8, "level": 1}}, {"headings_1": {"content": "implement activity", "page": 8, "level": 3}}, [{"headings_0": {"content": "Impact", "page": 8, "level": 1}}, {"headings_1": {"content": "implement activity", "page": 8, "level": 3}}]], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "public", "metadata": {"headings": [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Poor \nservice pend understanding of fund/scheme the Pension reforms among stakeholders. 424,275,389 \nThe performance of warrants for each of the programmes is shown in the table below; \nHUMAN CAPITAL \nDEVELOPMENT 543,716,000 0% \nThe UGX.543,716,000 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nPurpose of the Programm Amount not Activities not unimplemente e warranted implemented d activi Travel inland \nTo Vaccinate and - \nAIDs Prevention Immunize \nTrips, children and to facilitation and create \nexpenses for awareness about HIV, TB & \nHIV, TB and Malaria under Malaria UNICEF, GAVI \n\u201aWHO and Impact Global Fund Increased HUMAN prevalence rate CAPITAL \nof HIV, TB & DEVELOPM \nMalaria in the ENT 543,716,000 population. \nAs a result of failure to warrant the budgeted funds, the District could not implement the vaccination and immunization of children, and to the creation of awareness about HIV, TB and Malaria. \nThe Accounting Officer acknowledged the observation. \nUtilization of Warrants \nOut of the total warrants of UGX.35,179,680,804 availed during The Accounting Officer the year, UGX.31,602,000,613 was utilized by the entity should ensure that all resulting in un-utilized warrants of UGX.3,577,680,191 warranted funds are utilised representing utilization of 90% as shown in the table below; \nin accordance with the", "metadata": {"headings": [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}, [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}]], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "approved budget.", "metadata": {"headings": [{"headings_0": {"content": "approved budget.", "page": 9, "level": 8}}, {"headings_1": {"content": "public", "page": 8, "level": 2}}], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Programme Warrants Utilization Variance %ag (UGX) of warrants (UGX) e (UGX) \nperfo", "metadata": {"headings": [{"headings_0": {"content": "approved budget.", "page": 9, "level": 8}}, {"headings_1": {"content": "public", "page": 8, "level": 2}}, [{"headings_0": {"content": "approved budget.", "page": 9, "level": 8}}, {"headings_1": {"content": "public", "page": 8, "level": 2}}]], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rman", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 9, "level": 1}}, {"headings_1": {"content": "approved budget.", "page": 9, "level": 8}}], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ce", "metadata": {"headings": [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- \n2,578,688,99 1,600,056,70 \nIndustrialization \n8 0\\_\\| 978,632,298 65% \nPrivate Sector \nDevelopment \n4,600,000 4,600,000 100% \nPublic Sector \n3,162,628,53 3,050,052,97 \nTransformation \n8 7\\_\\| 112,575,561 Tourism \nDevelopment 1,808,704 1,808,684 20 100% \n35,179,680, 31,602,000, 3,577,680, \nTotal 804 613 191 90% I \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nT able Showing activities affected by under-utilization o f warrants \nReason for Activities \nthe \nWarrants affected by \nProgramme \nunderutilizati Utilized the under \nutilization \nInstallatio n of micro scale", "metadata": {"headings": [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}, [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}]], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 10, "level": 2}}, {"headings_1": {"content": "ce", "page": 9, "level": 1}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- \nschemes. \nIndustrializati \nGeneral \non \nstaff Delay in the salaries for co - funding extension by the 978,701,966 workers beneficiary r \nL", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 10, "level": 2}}, {"headings_1": {"content": "ce", "page": 9, "level": 1}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 10, "level": 2}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mobilization \nGeneral And Mindset staff Change 5,637,174 salaries L \nL", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 10, "level": 2}}, [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 10, "level": 2}}]], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Plan \nGeneral", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}]], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementati", "metadata": {"headings": [{"headings_0": {"content": "Implementati", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "staff \non 12,059,316 salaries L \nGeneral staff", "metadata": {"headings": [{"headings_0": {"content": "Implementati", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "salaries,", "metadata": {"headings": [{"headings_0": {"content": "salaries,", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementati", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Constructi \non of \nHuman \nNawampiti Recruitment", "metadata": {"headings": [{"headings_0": {"content": "salaries,", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementati", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 10, "level": 3}}, {"headings_1": {"content": "salaries,", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "seed \nfor", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 10, "level": 3}}, {"headings_1": {"content": "salaries,", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Capital", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "school, Nawampiti", "metadata": {"headings": [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "upgrade of seed school, Bulalu HC which is not II to HC yet \nPayment of general staff salaries and extension workers e \ne Construction of Nawampiti seed school, upgrade of Bulalu HC II to HC III. \nThe Accounting Officer explained that the district had \ncommunicated to Ministry of Finance, Planning and Economic \nDevelopment in regard to the un-spent development funds \nbalances which have been re-voted. \n\\| Lack of appropriate performance indicators and targets \nin the work plans \nRegulation 11 (2) b of the Public Finance Management The Accoun ting Officer is Regulations, 2016 states that the work plan of a vote shall required to explain the indicate the key performance indicators to be used to gauge the anomaly and going forward", "metadata": {"headings": [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}, [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}]], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "out-puts.", "metadata": {"headings": [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ensure that all activities have \nappropriate Part A of the Performance Contract for Accounting Officers performance indicators and outlines the core performance requirements against which their targets. \nperformance should be assessed in regard to achievement of \nplanned results. This requires the Accounting Officer to be \nassessed on the extent to which annual key performance \nindicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 13 outputs with a total of 20 activities. I noted the following; \ne 10 outputs with 17 activities had clear performance indicators and targets. \ne 3 outputs with 3 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 2. \nTable showing Performance indicators and targets Category No. No No. of No of Expenditu % of outputs of of Activitie activitie re Qu outp activ \\|s with s Amount ant uts ities clear without (UGX) ific sam in perform clear ati pled the ance perform on outp indicato ance of uts rs and indicato out targets rs and put targets \ns Fully 10 17 17 0 2,994,290, 77 quantified \n843 \noutputs \nOutputs 3 3 0 3 102,439,85 0 not fully 0", "metadata": {"headings": [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}, [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}], [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}], [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}]], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total 13 20 17 3 77 \ne Three (3) outputs with three (3) activities worth institutions to finance UGX.1.21Bn were partially implemented. All the three (3) \nthe \nco-funding. \nactivities were partially implemented as summarized in the \ntable below and detailed in Appendix 3. \ne Engage the contractors to ensure that works \nTable showing performance indicators and targets \nare executed within the Categ No. No of \\| No.of No of No of Expend \nstipulated time. \nory of of activiti Activi activi activiti iture \noutpu outp es\\_ in ties ties es not Amoun \nts uts the fully partia implem t \nasse output imple lly ented (UGX) \nssed s ment imple \ned \nment \ned", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}]], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully imple", "metadata": {"headings": [{"headings_0": {"content": "Fully imple", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 2}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mente \nd", "metadata": {"headings": [{"headings_0": {"content": "Fully imple", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 2}}, [{"headings_0": {"content": "Fully imple", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 2}}]], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "Fully imple", "page": 12, "level": 3}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "s \nPartial 3 3 0 3 0 1.21Bn", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "Fully imple", "page": 12, "level": 3}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ly imple", "metadata": {"headings": [{"headings_0": {"content": "ly imple", "page": 12, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mente \nd", "metadata": {"headings": [{"headings_0": {"content": "ly imple", "page": 12, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}, [{"headings_0": {"content": "ly imple", "page": 12, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}]], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "s \nTotal 10 17 14 3 0 2.99Bn \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \ne Supply and installation of Irrigation equipment to farmers who have successfully made co-payment for irrigation equipment \ne Upgrade of Bulalu HC II to HC III. \ne Construction of Nawampiti seed school \nThe Accounting Officer attributed the partial implementation to; e Delayed co-funding by beneficiary farmers and the hybrid contracts for micro scale irrigation. \ne Delays commencement of works by the contractors for the upgrade of health Centre and construction of the seed school. \n1.7 \nDelivery of Services from Implemented Activities \nNo. Program Activity Focus Total \\| Summary of Audit Manageme \\| me details area expenditure findings (Time, conclusion nt \n(UGX) \u2018Bns\u2019 Quality, Response Quantity, Cost \nand \n\\_", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}, [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}]], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "te Human Upgrade of UGIFT 630,399,744 At the time of Delay in An extension \n\\| \nCapital Bulalu HC II \ninspection on 24\" completion was made Developme to HCIII \nOctober 2023, the of works, and works nt \nconstruction were which were almost still on-going yet resulted in made up to according to the delayed 31% -Dec- contract works service 2023 should have been delivery. \ncompleted by 9", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}]], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rer Sept 2023", "metadata": {"headings": [{"headings_0": {"content": "rer Sept 2023", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGIFT 409,906,205 Construction on Seed school The contract of Nawampiti \ngoing, and not for the seed seed school \nstructures were at functional school is still beam level as at yet. \non going the inspection until 30\" date 24\" October \nmay 2024 2023. \nThe \nworkers on site \nwere not wearing \n\\| protective gears", "metadata": {"headings": [{"headings_0": {"content": "rer Sept 2023", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| e.g. Helmets,", "metadata": {"headings": [{"headings_0": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}, {"headings_1": {"content": "rer Sept 2023", "page": 13, "level": 4}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Gumboots", "metadata": {"headings": [{"headings_0": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}, {"headings_1": {"content": "rer Sept 2023", "page": 13, "level": 4}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Agro- Supply and Micro scale 60,950,703 As at 30 June Intended industrializ installation of irrigation \nation Irrigation \nequipment to \nfarmers who \nhave", "metadata": {"headings": [{"headings_0": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}, {"headings_1": {"content": "rer Sept 2023", "page": 13, "level": 4}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "successfully", "metadata": {"headings": [{"headings_0": {"content": "successfully", "page": 13, "level": 3}}, {"headings_1": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2023 only 19 objective for Late \nfarmers had made the irrigation payment of Co-payment for scheme not co-funding the irrigation achieved yet. by farmers equipment out of \nbut to date the targeted 34 \n16 scheme made Co- farmers. 3 have been payment farmers had installed equipment fully \\| \u2014\\| installed", "metadata": {"headings": [{"headings_0": {"content": "successfully", "page": 13, "level": 3}}, {"headings_1": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Human Construction Edlieenan \\| 63,000,000 At the time of Delayed The class Capital of Two developme \ninspection 24\" service had not been Developme classroom nt Grant \nOctober 2023 the delivery. commissione nt block at (SFG) classroom block d however, it maundo p/s was completed has since but not in use \nbeen \nawaiting for hand \ncommissione over by the \nd and in use. contractor\n4. Natural, Rehabilitatio Water 482,703,565 Soak pit left open", "metadata": {"headings": [{"headings_0": {"content": "successfully", "page": 13, "level": 3}}, {"headings_1": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 13, "level": 3}}, {"headings_1": {"content": "successfully", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Environme n of existing Grant nt, Climate boreholes", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 13, "level": 3}}, {"headings_1": {"content": "successfully", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "change,", "metadata": {"headings": [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and not filled with \nhas been hard-core hence advised to fill breading site for \nthe soak pit \nhighlighted 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; \nLuuka DLG had a wage budget of UGX.22,048,176,399, out of which UGX.20,467,861,877 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.18,334,159,533, The Accounting should and obtained supplementary funding of UGX.3,714,016,866 liaise with the resulting into a revised wage budget of UGX.22,048,176,399 which contractor for the was all warranted. \nconstruction of the seed school to expedite Out of the total warrants, UGX.20,467,861,877 was utilized by the the completion and DLG resulting in un-utilized warrants of UGX.1,580,314,521 operationalization of representing utilization of 93% as summarized in the table below the seed school. \nand detailed in Appendix 4; \nApprov Revise Warran Payment Unspent ed \nd ts UGX. s UGX. Balance Budget Budget Bn Bn UGX. Bn UGX. Bn UGX. \nBn \n18.334 22.048 22.048 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1,580,314,521 \ne Supplementary funding of UGX.1,495,783,390 out of UGX.3,714,016,866 was not utilized \nThe Accounting Officer explained that the under absorption was mainly due to the non-operationalization of the seed school. \nb) 160 (8%) employees appeared for headcount were partially extracts within an validated due to lack of minutes/extracts from other Service appropriate \ntime Commissions to support their first appointment. \nframe for the validation of the c) No employees on the payroll appeared for validation and did employees", "metadata": {"headings": [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}, [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}]], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 15, "level": 8}}, {"headings_1": {"content": "change,", "page": 13, "level": 2}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "not satisfy the requirements of the validation exercise, hence \nMinistry of Public were not verified. Service.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 15, "level": 8}}, {"headings_1": {"content": "change,", "page": 13, "level": 2}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "d) A total of 25 (1%) employees on the payroll did not appear for e Make arrangements the validation and were categorised as follows; \nto validate any staff who have been 14 employees who did not appear for the headcount were \ngenuinely accounted accounted for by the Accounting Officer as being away for \nfor by the Accounting genuine reasons which included study leave abroad, staff who \nOfficer. \nhad no National IDs at the time of validation. \n11 employees were confirmed to have exited the District due \nInitiate a process of to: death, dismissal, abscondment, retirement, transfer of deleting these names service, and those who are known to the Accounting Officer \nfrom the payroll. For but failed to appear for validation without justification. \nstaff on transfer of service, \nthe A total of UGX.15,722,330 was paid as salary to 11 employees \nAccounting Officer in question after exit and this is considered a financial loss to \nshould initiate a", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 15, "level": 8}}, {"headings_1": {"content": "change,", "page": 13, "level": 2}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Government.", "metadata": {"headings": [{"headings_0": {"content": "Government.", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 15, "level": 8}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "process of transfer of salary payment to I noted that no individuals were not accounted for. \ntheir new duty stations. \ne) 7 individuals whose names were not on the District\u2019s payroll by \nJune 2023, appeared for the validation exercise. These Always liaise with the individuals were included on the validated payroll, upon relevant stakeholders confirmation by the Accounting Officer regarding their status. \nto ensure prompt updates of the payroll The Accounting Officer explained that; \ngoing forward. A follow-up of the The records provided for the verified employees qualify to \naffected staff should be on payroll. \nimmediately be made The staff who lost the first minute of appointment were \nby management so appointed by Iganga District and just transferred to Luuka \nas to have them District in 2010 for unverified employees. \naccess the payroll. Some individuals were new staff who had not accessed \npayroll while others were on disciplinary cases.", "metadata": {"headings": [{"headings_0": {"content": "Government.", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 15, "level": 8}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SI", "metadata": {"headings": [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Inconsistencies in Employee Details \nA total of 235 employees on the payroll had inconsistencies in their The Accounting Officer date s of birth, captured in the payroll and data captured by NIRA on should engage the the National IDs. The information is critical in the identification of an affected \nstaff and individual. \nensure that employee records are duly \nUGX.364,854,854 of statutory deductions were made by the and promptly paid as entity during the period. \nper the payroll register. In addition, the b) Over-remittance of UGX.13,941,207 and under-remittance of amounts over remitted UGX.156,160,876 of non-statutory deductions were made by should be followed up the entity during the period. \nwith a view of recovery. \nc) Misclassification of wage expenditure \nThe Accounting Officer took note of the audit findings and agreed to undertake continuous verification. \nDelayed deletion of employees from the payroll \nI noted that UGX.13,272,889 was paid to 3 staff who had either The Accounting Officer been retired, transferred, absconded or died. These resulted into should initiate a financial loss to government. \nprocess of deleting these names from the \nThe Accounting Officer explained that there was a mismatch payroll. between the dates of birth captured on personal file and data \nentered on the IPPS system and National ID. \n2.6 \nReview of the Entity Staff Establishment \nDuring the audit, I undertook procedures to review the \nThe Accounting Officer completeness and relevancy of the entity establishment and noted \nshould; \nthat; \n\u00b0 Out of 645 approved positions, a total of 371 (57.5%) e Engage the District positions were filled leaving a gap of 274 (42.5%) vacant \nService \npositions.", "metadata": {"headings": [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}, [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}]], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Commission,", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Public \u00b0 The entity did not have an approved and costed staff Service \nand \nestablishment for primary, secondary and tertiary institutions \nMoFPED to have \nwhile the staff structure for health facilities issued by Ministry \nthese positions of Health was not incorporated into the district approved \nfilled. \nstructure. \nEngage relevant \u00b0 Relatedly, 7 staff on the payroll were not on the staff list. \nstakeholders to \ndevelop \nand \nThe Accounting Officer explained that; \nimplement a costed staff structure for \ne The district would continue to engage Ministry of Public Service \nthe District within a \nand MoFPED to have their wage bill increased to enable them", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}, [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}]], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "specified", "metadata": {"headings": [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "recruit and fill the gaps. \ntimeframe. \nThe district would engage the Ministry of Education and Sports e \nand Ministry of Public Service to develop the District staff e Liaise with Ministry structure for Primary Education. \nof Public Service to \ne The un-updated staff list was due to low staffing levels in the \nensure the \nHuman Resource Unit which had only one staff to handle all the \nintegration of the \n3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nLuuka District budgeted and received UGX.482,703,563 (100%) for the financial year 2022/23. Out of the UGX.482,703,563 received, the District spent UGX.482,703,563", "metadata": {"headings": [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}, [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}]], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(100%).", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n\\| Planned quantity Actual quantity \\| 1 Rural Water and ehabilatlan Construction of boreholes \n11 11 Sanitation Sub-Grant of boreholes 4 4 (traditional Construction of VIP latrine at 1 \n1", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}, [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}]], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 1}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014\\| Nawansega RGC in Bukooma Sub-", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 1}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 17, "level": 3}}, {"headings_1": {"content": "component)", "page": 17, "level": 3}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Sub- Construction of piped water 1 \n1 Grant \n(UgIFT scheme at ikumbya\\_ ruralgrowth \ncomponent) center and ikumbya seed \nsecondary school \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 17, "level": 3}}, {"headings_1": {"content": "component)", "page": 17, "level": 3}}, [{"headings_0": {"content": "county", "page": 17, "level": 3}}, {"headings_1": {"content": "component)", "page": 17, "level": 3}}]], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 observations \ne All Four (4) projects in the water grant work plan were in the approved five-year development plan. \noe The 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- \ne One (01) projects had its designs approved by the Ministry of Water and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}]], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment.", "metadata": {"headings": [{"headings_0": {"content": "Environment.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o A review of the annual water performance report revealed that 5 out of 934 existing water facilities were not functioning. \noe A review of the contactor\u2019s water test report revealed that all newly constructed boreholes had yields that were below the required standard. \n3.1.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "Environment.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Environment.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Planning", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], "page": 18, "document_name": "LuukaDistrict 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: \no The proposed investments are derived from the approved LG Development Plan. oe prescribes the thresholds for allocation of rural water and sanitation sub-grant (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 Luuka DLG and noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that e \nthe District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 5. \nSN Category Sub County/Town Budget Ranking Rank Council Name Amount based on need interpretation \nSub County IKUMBYA SC 232,751,276", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}, [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}]], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fairly needy by", "metadata": {"headings": [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "with most rank \nallocation \nSub County NAWAMPITI SC 4,521,661 \nNot \nneedy with least \nallocation \n\u00a9 1 ongoing UGFIT project (Ikumbya Seed School) had not been provided with water sources that were accessible by the local community. \nFailure to budget according to the prescribed allocation thresholds leads to wasteful \nb) 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": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}, [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}]], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Fairly needy by", "page": 18, "level": 3}}], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \no All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \n\u00b0 All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Fairly needy by", "page": 18, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Fairly needy by", "page": 18, "level": 3}}]], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. I reviewed the implementation of the Grant activities and noted the following; \nThe District lacked water quality testing kits as a result water quality test were e \ncarried out using rudimentary techniques focusing on water smell, color and taste other than the standard tests. \nThe Accounting Officer explained that the District engaged the development partner to fund the acquisition of water quality test kits. \noe Only 21 (1.5%) of the existing water sources were tested contrary to the standard requirement of 20%, while 11 (100%) as required. This is shown in the table below; \n\\| \\| \\| \\| l \nSN Category Number of Percentage \nPercentage Percentage Percentage of \n\\| \nwater \\_ required to be actually untested \nsuccessful tests. \nsources \ntested tested \\| \n\\| (a) (b) \\_(a\u2014b) \n\\| \n\\| \n1 Existing 649 20% 1.5% 18.5% 100% \\| \n\\_ \n\\| projects sea \n2 \\| New 11 100% \\| 100% 0% 100%", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}]], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| projects | | | |", "metadata": {"headings": [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to with the \naffects the \n3.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nLuuka District budgeted and received UGX.2,187,643,885 to the implement the programme. The following activities were undertaken; \n\\| SN \\| Activity \nConstruction of Nawampiti seed school \nUpgrade of Bulalu HCII to HC III \n1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \noe A comparison of UGIFT activities implemented with the Annual work plan and budget revealed there was no implementation of unbudgeted for UgIFT activities. All payment for various UGIFT activities had adequate supporting documents. \noe \n3.2.2 Improvement \nBudget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.386,728,225 (40%) while replacement of small medical equipment and medical furniture was not allocated funds In addition, there was no allocation to repair of medical equipment as shown in the table below. \nstructures \nProvision of auxiliary structures for support services \nTotal 966,820,563 100% 100% 0% \\| \nUnder/over budget allocations negatively affect achievement of the intended health", "metadata": {"headings": [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}, [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}]], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "services.", "metadata": {"headings": [{"headings_0": {"content": "services.", "page": 21, "level": 3}}, {"headings_1": {"content": "| projects | | | |", "page": 19, "level": 6}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the funds are allocated as per the Guidelines. \nb) Eunding and Absorption \nThe District budgeted and received UGX.2,187,643,885. Out of the received funds, UGX. 1,040,305,949(48%) was spent leaving UGX. 1,147,337,936 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption \nSEC eo Bd mm", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}]], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(C)", "metadata": {"headings": [{"headings_0": {"content": "(C)", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital 2,187,643,885 2,187,643,885 1,040,305,949", "metadata": {"headings": [{"headings_0": {"content": "(C)", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 21, "level": 2}}, {"headings_1": {"content": "(C)", "page": 21, "level": 2}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2,187,643,885 2,187,643,885 1,040,305,949 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of Nawampiti seed school and the upgrade of Bulalu HCII to HC III were partially implemented Construction of buildings at Kasimbi Secondary", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}, [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}]], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "As a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the contract for the construction of Nawampiti seed school the contact runs ends on 30\" May 2024 while, the contract for the upgrade of Bulalu was extended to 31% December 2023. \nUGIFT Project \nConstruction of Nawampiti seed school Upgrade of Bulalu HCII to HCIII \nTotal \nContract Amount UGX", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}, [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}], [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}], [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}]], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,062,346,355", "metadata": {"headings": [{"headings_0": {"content": "3,062,346,355", "page": 22, "level": 3}}, {"headings_1": {"content": "School", "page": 21, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "883,444,536", "metadata": {"headings": [{"headings_0": {"content": "883,444,536", "page": 22, "level": 3}}, {"headings_1": {"content": "3,062,346,355", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3,945,790,891", "metadata": {"headings": [{"headings_0": {"content": "3,945,790,891", "page": 22, "level": 3}}, {"headings_1": {"content": "883,444,536", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes", "metadata": {"headings": [{"headings_0": {"content": "3,945,790,891", "page": 22, "level": 3}}, {"headings_1": {"content": "883,444,536", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "arise.", "metadata": {"headings": [{"headings_0": {"content": "arise.", "page": 22, "level": 2}}, {"headings_1": {"content": "3,945,790,891", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In response, the Accounting Officer explained that the district was in the process of acquiring the land titles.", "metadata": {"headings": [{"headings_0": {"content": "arise.", "page": 22, "level": 2}}, {"headings_1": {"content": "3,945,790,891", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of acquiring the land titles. \nd) Inspection of water Grant activities \nI conducted physical inspections of two (2) UGIFT projects implemented at UGX.3,945,790,891 to assess service delivery indicators. I observed the following as summarised in the table below; \nNo. Prog Activit Contra Pictorial Summary of Audit Managem ram y ct evidence findings (Time, conclusion ent me details Value Quality, Quantity, Response of Cost and \nproject", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018Bns 1 Construc \nConstruction on going Works were tion of \nand structures were at still ongoing", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nawampi", "metadata": {"headings": [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beam level as at the and remain ti seed \ninspection date 24\" incomplete school \nOctober 2023. The workers on site were not wearing protective gears e.g. Helmets, Gumboots", "metadata": {"headings": [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Upgrade", "metadata": {"headings": [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| At the time of Works were of Bulalu \n\u2018\\| inspection on 24 \\| still on going \nThe Accounting Officer attributed the shortcoming to delays by the contractors however, the district held several site meetings that have resulted into good progress of the construction works.", "metadata": {"headings": [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}, [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}], [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], "page": 23, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should strengthen the monitoring, supervision and site meetings to ensure that construction works are completed in time. \n3.3 Education Development Grant \nThe Education Development Grant, formerly School's 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. 390,326,164 for the construction of two (2) classroom blocks. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}]], "page": 23, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.3.1 observations \no The District maintained 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. \n\u00b0 I noted that All the 4 Projects worth UGX.278,338,190 were screened for likely environmental and social impacts, there were environment and social management plans for 5 Projects, the prescribed mitigation measures for four (4) screened projects were implemented, and the screened Projects reported on the implementation of prescribed mitigation measures. \no Inoted that the District\u2019s allocation to capital expenditure and Investment service costs as per the prescribed criteria. \noe The District received all the budgeted for funds worth UGX.390,326,164, representing a 100% performance. \noe All the released funds worth UGX.390,326,164 had been spent by the time of audit representing a utilisation rate of 100%. \n3.3.2 Areas of Improvement \na) Inspection for service delivery under the Education Development Grant I \nProgra Activity Total Summary of Audit Management mme details expenditure findings (Time, conclusion Response", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}]], "page": 23, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX) Quality,", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Quality,", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity, Cost \nand \nFunctionali \nEducatio Constructio \n63,999,990 At the time of The quality The contractor n n of a two \ninspection, works of \nthe was still in the Develop classroom \nwere substantially classroom defect liability ment block at \ncompleted but was not period and the", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Quality,", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ikumbya", "metadata": {"headings": [{"headings_0": {"content": "Ikumbya", "page": 24, "level": 3}}, {"headings_1": {"content": "(UGX) Quality,", "page": 24, "level": 8}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cracks were satisfactory contractor was", "metadata": {"headings": [{"headings_0": {"content": "Ikumbya", "page": 24, "level": 3}}, {"headings_1": {"content": "(UGX) Quality,", "page": 24, "level": 8}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Primary", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 24, "level": 3}}, {"headings_1": {"content": "Ikumbya", "page": 24, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beginning to given that engaged to School \ndevelop in sections cracks were work on the of the walls. already issues raised developing and since then Broken window in sections it has been glasses of the floor handled however the No water water harvesting \nharvesting system/tank system tank was not part of the contract Constructio 63,780,200 No Notice boards in \nThe contractor n of a two \nthe classrooms as \nwas still in the classroom per BOQ. defect liability block at \nperiod and the Bugonza Engraving stone contractor was Primary not attached by engaged to School contractor work on the issues raised", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 24, "level": 3}}, {"headings_1": {"content": "Ikumbya", "page": 24, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inadequate", "metadata": {"headings": [{"headings_0": {"content": "Inadequate", "page": 24, "level": 3}}, {"headings_1": {"content": "Primary", "page": 24, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and since then Desks(High student \nit has been to desk ratio) handled however the No water water harvesting \nharvesting system/channel. system tank was not part Some windows of the contract unlockable \nConstructio 63,578,400 No Notice boards in \nThe contractor n of a two \nthe classrooms as \nwas still in the classroom per BOQ. defect liability block at \nperiod and the Ikumbya Engraving stone contractor was Catholic not attached by engaged to \nPrimary resulted in School \ndelayed utilisation of the facilit Total", "metadata": {"headings": [{"headings_0": {"content": "Inadequate", "page": 24, "level": 3}}, {"headings_1": {"content": "Primary", "page": 24, "level": 3}}, [{"headings_0": {"content": "Inadequate", "page": 24, "level": 3}}, {"headings_1": {"content": "Primary", "page": 24, "level": 3}}]], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "255,338,190", "metadata": {"headings": [{"headings_0": {"content": "255,338,190", "page": 25, "level": 3}}, {"headings_1": {"content": "Inadequate", "page": 24, "level": 3}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the shortcomings are rectified prior to the lapse of the defects liability period. \n3.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in District/MC/City with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nLuuka District Budgeted and received UGX.973,892,346 (100%) to implement the following activities. \nSN Category Activity Planned Actual uantity uanti 1 Capital Development (micro Installation of irrigation 34 8 scale irrigation equipment) equipment \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}]], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.5.1 observations \n\u00b0 A review of the district budget and departmental work plans revealed that there were no variances between the budgeted amount and the required program", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "percentage allocation for capital development and complementary category.", "metadata": {"headings": [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A review of the receipts/bank deposit slips and bank statement revealed that a total of UGX.72,870,420 was collected from 19 farmers at the time of audit and the funds were still on the Luuka General Fund account. \nOut of the total program receipts of UGX.973,892,346, UGX.235,429,940 (24%) oe \nwas utilized by the entity at the time of audit resulting into unspent balance of UGX.738,462,406 (76%). Details are in the table below. \nItem Revised Warrants/ Total Variance % budget Release expenditure (as absorption per payment file)", "metadata": {"headings": [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}, [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}]], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ": \nm \n\u2019 \nQuarter Four Ra 206,877,940 -206,877,940 0.00% \u2019 \n973,892,346 973,892,346 235,429,940 738,462,406 24% \nJ undertook inspection to ascertain the extent of service delivery and noted that oe \nthe District had installed 8 out of the 34 planned irrigation equipment. \nAs a result of the budget short falls key program activities were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the shortcoming to; \ne Late co-funding payment by farmers and explained that in the subsequent FY, 16 scheme had been installed. \noe Some codes having defaults on the PBS.", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}]], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that beneficiaries co-fund in time. In addition, the Accounting Officer should liaise with the MoFPED to ensure that the codes are flexible to avoid wrong expenditure allocations during payments. \nb) Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and \nI reviewed the implementation of the micro irrigation program and noted that 26 planned irrigation equipment had not been delivered to selected farmers who had paid the co-funding. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer attributed the shortcoming to late co-funding payment by farmers and explained that in the subsequent FY, 16 scheme had been installed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}]], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that farmers co-fund in time to enable installation of the irrigation equipment. \nc) Inspection for service delivery projects implemented in FY 2022/23 \nBy the time of audit, the entity had installed 3 irrigation equipment on various farms. I undertook procedures 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. \nN Progr Activi Name Location Equipme Value Pictorial Summary Audit Manage o. amm ty of (Village, nt of Evidence of concl ment e detail benefi Parish supplier equipm \nfindings usion Respon s ciary and sub- and ent \n(Time, se county procure (UGX) Quality, \nment \u2018Bns Quantity, reference Cost and \nFunction", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ality)", "metadata": {"headings": [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- Install John Kibuutu Wes S\") 18,613,4 \nSolar The \\|. emcees \nIndust ation Fredric Village, Consult 97 Be \npowered & equip rialisat of k Budhaban Internatio \ndrilled ment ion Irrigati Kanyali gula nal \nborehole is on Parish in Limited \nas a water functio Equip Bulongosu Luuk/593/ source nal ment county Supp/21- Horse pipe \nb \u201e\\| 4] 22/00007 \ninstalled \n33 \n\\| and functional \n\u00ab\\*\\| Hydrant", "metadata": {"headings": [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "installed \n3.5 \nImplementation of the Uganda Road Fund (URF) \na) Funding for road activities under URF \nI reviewed the approved/revised Uganda Road Fund(URF) budget allocation for the Financial Year 2022/2023 and noted that Luuka District had an approved budget of UGX.529,299,808. The District received UGX.474,519,129 (90%) leaving a balance of", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}, [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}]], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.54,780,679. (10%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], "page": 28, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the UGX.474,519,129 that was received, UGX.215,856,323 was transferred to the Town Council and sub counties as shown in the table below. \nCATEGORY PLANNED ANNUAL ACTUAL VARIANCE EXPENDITURE EXPENDITURE EXPENDITURE UGX UGX UGX 122,104,000 175,205,972 53,101,972 MAINTENANCE \nBRIDGES & CULVERTS \n86,307,647\\| Of] -86,307,647 PERIODIC MAINTENANCE 0 0 ROAD EQUIPMENT REPAIRS 44,716,798 37,407,258 -7,309,540 SUPERVISION/ADMINISTRATIVE 44,983,347 46,049,575 1,066,228 COSTS \nTOTAL FOR DISTRICT \n298,111,792 258,662,805 -39,448,987 TRANSFERS TO OTHER \n231,188,016 215,856,323 -15,331,693 GOVERNMENT UNITS(SUB- \nCOUNTIES \nTRANSFERS \nThe failure to fully fund the budget resulted into failure to implement planned activities such as installation of culverts at Bukadde (lusampa) swamp and routine Mechanized maintenance on Kiroba-Kunyiro road. \nThe Accounting Officer explained that the district supplemented the URF shortfall with other funding sources to complete the roads works. \nThe Accounting Officer should liaise with the Uganda Road Fund to ensure funding is secured for planned road activities. \nb) Status of implementation of road activities \nA review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Mechanised Maintenance and Bridges and culverts works totalling to 21.2 km at cost of UGX.298,111,792 as \nAccording to my inspection carried out on 24' October 2023 and progressive performance reports, I have observed the following; \nProg Activi Value Pictorial evidence \\| Summary of Audit Management ram ty of \nfindings (Time, conclu Response me detail project( Quality, sion \ns UGX) Quantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}, [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}]], "page": 28, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 29, "level": 8}}, {"headings_1": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Routin Side -drainage \\| \ne \\| ee \\| Channels blocked m \n2 u = along bulanga waibuga busiro meinte \nroad. \nnance \nof", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 29, "level": 8}}, {"headings_1": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bulang", "metadata": {"headings": [{"headings_0": {"content": "Bulang", "page": 29, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 29, "level": 8}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a,", "metadata": {"headings": [{"headings_0": {"content": "Bulang", "page": 29, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 29, "level": 8}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Naibug", "metadata": {"headings": [{"headings_0": {"content": "Naibug", "page": 29, "level": 3}}, {"headings_1": {"content": "Bulang", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a Busiiro road", "metadata": {"headings": [{"headings_0": {"content": "Naibug", "page": 29, "level": 3}}, {"headings_1": {"content": "Bulang", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(16.2", "metadata": {"headings": [{"headings_0": {"content": "(16.2", "page": 29, "level": 3}}, {"headings_1": {"content": "Naibug", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "km)", "metadata": {"headings": [{"headings_0": {"content": "km)", "page": 29, "level": 2}}, {"headings_1": {"content": "(16.2", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nThe Accounting Officer explained that drainage channels were constructed as planned, but were blocked due to heavy rains. The Accounting Officer further explained that the district had planned to work on affected channels.", "metadata": {"headings": [{"headings_0": {"content": "km)", "page": 29, "level": 2}}, {"headings_1": {"content": "(16.2", "page": 29, "level": 3}}, [{"headings_0": {"content": "km)", "page": 29, "level": 2}}, {"headings_1": {"content": "(16.2", "page": 29, "level": 3}}]], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that side drainage channels are constructed and cleaned as per the maintenance plan. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}]], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Auditor's Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], "page": 30, "document_name": "LuukaDistrict 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. \u00a9 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. oe Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am to draw attention in auditor\u2019s to the related disclosures in the I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}]], "page": 30, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], "page": 32, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District prepared quarterly performance reports. \nThere was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. \n\u00a9 The PDC held quarterly meetings. \n8 In 64 SACCOs, a leadership vetting committee was elected and inaugurated \n0 64 PDM SACCOs included the bank account opening resolution in the minutes 0 64 PDM SACCOs operated with a fully constituted Board. \n0 64 PDM SACCOs with fully constituted Boards held regular Board meetings. The members of the board filled in expression of interest forms prior to being o \nelected board members. \n\u00b0 The training of trainers (Core Implementation team) was carried out. \nTraining of local experts was carried out. \nThe Local Experts trained households and enterprise group leaders on household visioning and enterprise analysis. \n64 SACCOs were registered under the Cooperative Societies Act. \nAll the Enterprise groups in 64 PDM SACCOs were registered by the Officers at the Sub as", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}, [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}]], "page": 32, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Based", "metadata": {"headings": [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], "page": 32, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Alignment of the District Budget to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nParagraph 3.4 of the Implementation Guidelines for PDM, 2021 provides that the PDC shall be critical in identifying and prioritising social services required at parish level and share the priorities for approval and consolidation at the Sub County and district level. \nA review of Luuka District\u2019s budget and work plans revealed that no priorities were received from Sub Counties for incorporation in to 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 acknowledged the observation.", "metadata": {"headings": [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}, [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}]], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Based", "page": 32, "level": 3}}], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Parishes are submitted by Sub-Counties for incorporation in the District Budget and Work plan. \nb) Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Based", "page": 32, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Based", "page": 32, "level": 3}}]], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, all the 64 SACCOs received 75% of their PRF in the last quarter implying that the disbursements delayed by 9 Months. The summary is in the table below and the details are in Appendix 6. \nThe Accounting Officers explained that the mandate to release funds lies with the", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}, [{"headings_0": {"content": "SACCO.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}]], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 34, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 33, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. The PSST should timely release funds in accordance with the appropriation. \nc) Disbursement of Parish Revolving Fund (PRF) to the Households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX. 37,000,000 (37%) out of the oe \nPRF received of UGX. 100,000,000 leaving UGX. 63,000,000 (63%) undisbursed. Details are in Appendix 7. \nLow disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}]], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM SACCOs distribute PRF to households. \n4.3.2 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Officer", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "shall constitute the HLG Core \nThe Production subcommittee 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 PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nT reviewed the existence and functionality of the PDM governance structures at the District/MC/City Council, Parish and SACCO level and made the following", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}, [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}], [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}]], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Governance Observations Recommendation structure", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Parish \ne Did not prepare parish priorities and action The Accounting Officer Development plans for the FY 2022/2023. \nshould ensure that; Committees (PDC) e Did not prepare quarterly performance \nreports. Details in Appendix 8. \ne Parish priorities and action plans are The Accounting Officer explained that District \nprepared. \nwould carry out continuous capacity building \u00bb PDC \nprepare to ensure that the PDC perform as expected. \nquarterly \nerformance reports. General Meetings e In 64 PDM SACCOs, the vetting criterion The Accounting Officer by PDM SACCOs \nfollowing the PDM SACCO byelaws was not should ensure that the approved/not included in the PDM Sacco members minutes/agenda are trained. \ne 64 PDM SACCOs did not have training of the \nPDM SACCO members during the meeting \nL \nDetails in Appendix 9.", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nfe 6 SACCOs did not constitute the supervisory, The Accounting Officer Committees a nd executive committees as well as the Loan, should ensure that the Sub Committees Production, Marketing, Business PDM SACCO Boards are Development services, Finance and fully constituted. investment sub Committees. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n4.3.3 Registration of PDM SACCOs and Enterprise Groups 2.6.2, 3.10 of Users Handbook for the Parish", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}, [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}], [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}], [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}]], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fund", "metadata": {"headings": [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A 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 oe \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \noe The AO 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; \n\\| SN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}, [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}], [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}]], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM e 64 SACCOs were not licensed to take on the The Accounting Officer SACCOs Under the business of lending under Microfinance should ensure that all Microfinance \nInstitutions money lenders act as detailed in SACCOs are registered Institutions Money Appendix 10. \nunder the Cooperatives Lenders Act \nSocieties Act or it has As a result, enforcement of recovery of PRF from applied for a\\_ licence beneficiaries by the PDM SACCOs may be legally under this Act. challenged leading to loss of funds.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer promised to engage the Ministry of trade for further advice and", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "management.", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2. Signing of PRF e UGX.600,000,000 was transferred to 6 SACCOs The Accounting Officer Financing Agreements with signed PRF financing agreements \nshould ensure e In 64 PDM SACCOs, the SACCO bank account compliance \nwith number provided was not captured in the signed requirements of PRF PRF Financing Agreement as guided by Budget agreements. \nexecution circular for FY 2022/2023, June 2022 \nas detailed in Appendix 11.", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nThe Accounting Officer acknowledged the observation and explained the PRF agreements were signed. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}, [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}]], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Management", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}]], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Selection \nand \u00b064 parishes did not select any The Accounting Officer Implementation of flagship projects contrary to the should ensure that Prioritized/Flagship guidelines. \nparishes select flagship Projects e2 farmer enterprise/households projects. implemented projects that are not \nfrom the priority commodity list. \nDetails are in Appendix 12.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nFailure to select and implement prioritized projects may undermine to achieve pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}, [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}]], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Loan Application \u00b0 37 beneficiaries in 1 Parishes who The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Approval accessed loans before 5\" June 2023 should ensure that Process \nwere not selected through the beneficiaries in 1 \nthe loan funds. \nThe Accounting Officer attributed the shortcoming to financial implications and explained that the district would sensitize SACCOs about the insurance", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}, [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}], [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}]], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "policy.", "metadata": {"headings": [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. While, Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \n4.3.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}, [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}], [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}], [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}]], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe 2 beneficiaries in 1 PDM SACCO had implemented different projects \noe No beneficiaries in 1 PDM SACCOs had non-existent projects. Details are in Appendix 14. \nImplementation of different projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that continuous follow up of beneficiaries would be carried out.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}, [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}], [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}], [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}]], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No Source", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Approved Actual \\| Variance Reasons for under/over collection \n\\_\\| budget Collections \nTax Revenues \\| 100,792,782 m 103,565,000 \n1 Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Recruitment of new staff and effect of the increment of salary for science teachers. \n2 Land fees T 0 600,000 -600,000 \n3 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "No Source", "page": 39, "level": 4}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "29,496,000 -14,496,000 Parish chief to collect money 4 Other tax revenues \n0 186,225 -186,225 Not Budgeted for. \n5 Non-Tax Revenues 0 0 \\| \n6 Rent", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "No Source", "page": 39, "level": 4}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "metadata": {"headings": [{"headings_0": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \npay rental at Nawampiti 7 Sale of goods and services \n0 3,000,000 -3,000,000 Did not budget \n8 ein Administrative fees and licenses \n\\|", "metadata": {"headings": [{"headings_0": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 39, "level": 3}}, [{"headings_0": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 39, "level": 3}}]], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "62,000,000 116,739,345", "metadata": {"headings": [{"headings_0": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, {"headings_1": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \\| Due to Co- funding payment by irrigation", "metadata": {"headings": [{"headings_0": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, {"headings_1": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, {"headings_1": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farmers", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 39, "level": 2}}, {"headings_1": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Revenue 0 40,000 -40,000 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 39, "level": 2}}, {"headings_1": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, [{"headings_0": {"content": "farmers", "page": 39, "level": 2}}, {"headings_1": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}]], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "187,792,782 260,666,570 -77,873,788 \\| \n35 \nAppendix 2: Lack of appropriate performance indicators and targets in the work plans \nS Program Sub- Budget Activities Key performance Planned Revised budget UGX Amount Spent UGX N program Output indicator(s) (Measure) Target for the \nFinancial year \n1 22- 01- 010008- Construction of 5 Number of 5 stance pit latrine 1 \nHUMAN Education,Spo Capacity stance pit latrine constructed \nCAPITAL rts and skills Strengthe Construction of two Number of classroom blocked \n4 \nDEVELOP 04-Labour and ning classroom blocks constructed \nMENT", "metadata": {"headings": [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}, [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}], [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}]], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "employment", "metadata": {"headings": [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \n390,326,164 390,326,164 \n2 06- 01- 000006- MOTORISED Number of boreholes installed 11 482,703,563 482,703,565 NATURAL Environment Planning DRILLING OF 9 DEEP \nRESOURC and Natural and BOREHOLES AND \nES, Resources budgeting TWO PRODUCTION \nENVIRON Management DEEP BOREHOLES,", "metadata": {"headings": [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}, [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}], [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}]], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MENT,", "metadata": {"headings": [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PUMP TESTING AND \nCLIMATE WATER QUALITY \nCHANGE, \nANALYSIS \nLAND AND \nFEASIBILTY STUDY Number of reports \n1 \nWATER \nAND DESIGN OF \nPIPED WATER \nSYSTEM AT IKUMBYA \nRURALGROWTH \nCENTER AND \nIKUMBYA SEEED \nSECONDARY SCHOOL \nRehabilitation of Number of boreholes 4 \nexisting boreholes rehabilitated \nConstruction of pit Number of 5 stance pit latrine \n1 \nlatrine \nconstructed \n3 01-AGRO- 01- 010017- Formation and Number of farmer field schools 4 \n82,334,653 82,334,653 INDUSTRI Institutional Machinery strengthening of 4 formed \nALIZATIO Strengthening acquisition Farmer field schools \nN and and under micro scale \nCoordination maintenan irrigation. \nI \nce Organisation of farmer \nfield days around \ndemonstration sites \n04-Agricultural 000073- Awareness creation Number of awareness 12 \n5,621,544 5,040,000 Market Access Marketing Events for farmers \nworkshop carried out \nand and value Awareness raising \nCompetitivene addition Events for local \nSS \nleaders at LLG and LG \n02-Agricultural 010025- Supply and installation Number of farmers supplied 35 Production Coffee of Irrigation with micro irrigation \nand \nProductivit equipment to farmers equipment \nProductivi who have successfully \n885,936,149 173,831,960 \n\\_ \nManageme made co-payment for \nnt irrigation equipment \nInstallation of \ndemonstration site \nMicro scale Irrigation \n09- 04-Transport 260002- District, community Number of Kilometrage 40.7 INTEGRAT Asset District , access and urban maintained \nED \nManagement Urban and roads maintained ie in \nTRANSPO \nCommunit a motorable state \nRT y Access \nINFRASTR \nRoad \nUCTURE \nMaintenan \nAND \nce \nSERVICES \n16- 01- 000014- Funds transferred to 7 Number of LLG where funds 12 GOVERNA Institutional Administra Lower local are transferred \nNCE AND Coordination tive and Governments and 5 \nSECURITY Support Town councils. \nServices \n\\| \n000033- Phased fencing Percentage of completion \nSupport to Luuka district", "metadata": {"headings": [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}, [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}]], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Regional headquarters", "metadata": {"headings": [{"headings_0": {"content": "Regional headquarters", "page": 41, "level": 3}}, {"headings_1": {"content": "MENT,", "page": 40, "level": 1}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Offices \n12- 02-Population 010008- Construction of Percentage of completion HUMAN Health, Safety Capacity Nawampiti seed school \nCAPITAL and Strengthe \nDEVELOP Management ning \nMENT 320066- Upgrade of Bulalu Percentage of completion Health HCH to HCIII", "metadata": {"headings": [{"headings_0": {"content": "Regional headquarters", "page": 41, "level": 3}}, {"headings_1": {"content": "MENT,", "page": 40, "level": 1}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 41, "level": 3}}, {"headings_1": {"content": "Regional headquarters", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Strengthe", "metadata": {"headings": [{"headings_0": {"content": "Strengthe", "page": 41, "level": 3}}, {"headings_1": {"content": "System", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ning", "metadata": {"headings": [{"headings_0": {"content": "ning", "page": 41, "level": 3}}, {"headings_1": {"content": "Strengthe", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "532,171,000 474,519,129 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ning", "page": 41, "level": 3}}, {"headings_1": {"content": "Strengthe", "page": 41, "level": 3}}, [{"headings_0": {"content": "ning", "page": 41, "level": 3}}, {"headings_1": {"content": "Strengthe", "page": 41, "level": 3}}]], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "281,967,423 281,967,423", "metadata": {"headings": [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "63,262,000 63262000 1,220,823,322 409,906,205 966,820,563 630,399,744 \n\\| 4,911,966,381 2,994,290,843 \n37 \nAppendix 3: Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}, [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}], [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}], [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}]], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Program Sub- PIAP (Program Activities Key Planned Revised Amount \\| Audit Audit Conclusion program Implementation Action Output \nPlan) Output \nperformance Target budget Spent Conclusion at at output level indicator(s) for the UGX UGX activity level (Fully/Partial/No (Measure) Financia (Fully/Partial/ t Implemented)- I year \nNot Extent of", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}]], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implemented)- implementation", "metadata": {"headings": [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extent of \nof output (Look at implementatio GL items and \nn of activity identify activities with substantial amounts) 12-HUMAN 01- e 1202030502-Basic 010008- Constructio Number of 5 1 390,326,16 390,326, Fully Fully implemented CAPITAL Education,S Requirements and Minimum Capacity n of 5 stance pit \n4 164 Implemented \nDEVELOPME ports and standards met by schools and Strength stance pit latrine \nNT skills training institutions ening latrine constructed \n04-Labour . 1203010601-Basic Constructio Number of 4 \nand Requirements and Minimum n of two classroom \nemployment standards met by schools and \nclassroom blocked \nservices training institutions blocks constructed \n1202010201-Basic \n. \nRequirements and Minimum \nstandards met by schools and \ntraining institutions \nFully Fully implemented Implemented \n06-NATURAL 01- 06060601 Strategy for NDP HI 000006- MOTORISE Number of 11 482,703,56 482,703, Fully", "metadata": {"headings": [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}, [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}]], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RESOURCES, Environment implementation coordination Planning D boreholes \n3 565 Implemented \nENVIRONME and Natural developed. and DRILLING installed \nNT, Resources \nbudgeti OF 9 DEEP \nCLIMATE Managemen ng BOREHOLE \nCHANGE, G S AND \nLAND AND TWO \nWATER \nPRODUCTI \nON DEEP \nBOREHOLE \nSs, PUMP \nTESTING \nAND \nWATER \nQUALITY \nANALYSIS \nNumber of \nFully Fully implemented FEASIBILTY reports Implemented \nSTUDY \nAND \n\\| DESIGN OF \n38 \nPIPED \nWATER \nSYSTEM AT \nIKUMBYA \nRURALGRO \nWTH \nCENTER \nAND \nIKUMBYA \nSEEED \nSECONDAR \nY SCHOO L \nRehabilitati Number of Fully Fully implemented on of boreholes Implemented \nexisting rehabilitated \nboreholes \nConstruct io Number of 5 \nFully Fully implemented n of pit stance pit", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}], [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}]], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "latrine \nlatrine constructed 01-AGRO- 01- 01060104-Regular collection 010017 Formation Number of INDUSTRIAL Institutional and disemination of agriculture Machine and farmer field IZATION Strengtheni data undertaken ry strengthe ni schools ng and \nacquisiti ng of 4 \nformed Coordination on and Farmer field mainten schools \nance under micro \nscale", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "irrigation.", "metadata": {"headings": [{"headings_0": {"content": "irrigation.", "page": 43, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "82,334,653 82,334,6 Fully", "metadata": {"headings": [{"headings_0": {"content": "irrigation.", "page": 43, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "irrigation.", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "53 Implemented \nOrganisati io Fully n of farmer Implemented field days \naround \ndemonstrati \non sites \nRecruitmen", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "irrigation.", "page": 43, "level": 3}}, [{"headings_0": {"content": "Fully implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "irrigation.", "page": 43, "level": 3}}]], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 43, "level": 2}}, {"headings_1": {"content": "Fully implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "t of \\_ Implemented contract \nstaff \n04- \u00a2 01030201-Modern 000073- Awareness Number of 12 5,621,544 5,040,0 Partially", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 43, "level": 2}}, {"headings_1": {"content": "Fully implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agricultural agricultural markets Marketin creation awareness \n00 implemented implemented Market constructed in strategic g and Events for workshop \nAccess and locations value farmers carried out \nCompetitive e 01030405-Value chain actors addition Awarness Number of \nPartially \nness and staff trained raising awareness implemented \nEvents for workshop \nlocal carried out \n\\| leaders at \n39 \nLLG and LG \n09- 04- 09040106-Community access 260002- District, Number of 40.7 532,171,00 474,519, Fully Fully Implemented INTEGRATE Transport & feeder roads constructed & District, community Kilometrage \n0 129 Implemented \nD \nAsset \nmaintained to facilitate market Urban access and maintained TRANSPORT Managemen access \nand urban roads INFRASTRU t \nCommu maintained \nCTURE AND \nnity ie in oa \nSERVICES Access motorable Road state \nMainten \nance \n16- 01- 16060502-Administrative 000014- Funds Number of 12 281,967,4 281,967, Fully GOVERNANC Institutional support services enhanced Administ transferred LLG where \n23 423 Implemented E AND Coordination \nrative to 7 Lower funds are \nSECURITY and local transferred \nSupport Governmen \nServices ts and 5 \nTown \ncouncils. \n40", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}, [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}]], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partial", "metadata": {"headings": [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Program Sub- PIAP Activities Key Planned Revised Amount Audit Audit program (Program \nperforman Target for budget UGX Spent UGX Conclusion Conclusion at Implementati ce the at activity output level on Action indicator(s Financial level (Fully/Partial/ Plan) Output ) year (Fully/Parti Not (Measure) al/Not Implemented) Implement - Extent of ed)- Extent implementatio of n of output implement (Look at GL ation of items and activity identify activities \n\\| 02-Agricultural 01041103- 010025- Supply and installation Number of Production Coffee Coffee of Irrigation farmers and \nproductivity Productivity equipment to farmers supplied Productivity enhanced Management who have successfully with micro made copayment for irrigation irrigation equipment equipment \nwith substantial \n885,936,149 173,831,960 Partially Partially", "metadata": {"headings": [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}, [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}], [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}], [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}]], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u 12-HUMAN 02-Population 1203011501- 010008- Construction of Percentage 1 1,220,823,322 409,906,205 Partially Partially CAPITAL Health, Safety Improve Capacity Nawampiti seed of \nimplemented implemented DEVELOPM and population Strengthening school completion \nENT Management health, safety 320066- Upgrade of Bulalu Percentage \nand Health HCII to HCIII of \nmanagement System completion \nStrengthening \n41 \n1 966,820,563 630,399,744 Partially", "metadata": {"headings": [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}, [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}], [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}]], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "implemented implemented", "page": 45, "level": 3}}], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 4: Utilization of the Wage Budget \n[ \nSN Department Name Initial Approved Supplementary Revised Warrant Payments Unspent balance \n\\|", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "implemented implemented", "page": 45, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "implemented implemented", "page": 45, "level": 3}}]], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "implemented", "page": 45, "level": 3}}], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Administration 0.858 0.858 0.858 0.836 0.022 2 Community based 0.131 0.131 0.131 0.006 services \n3 Education 12.423 2.268 14.691 14.691 0.922 4 Finance 0.131 0.131 0.131 0.130 \n5 Health 3.231 117 4.409 0.393 6 Internal audit 0.028 0.028 0.009 7 Natural resources 0.139 0.022 0.161 \n0.018 8 Planning unit 0.052 0.052 0.012 9 Production 0.938 0.219 1.157 0.136 10 Roads and technical 0.221 0.027 0.248 0.248 0.185 0.063 services \n11 0.172 0.172 0.172 0.172 12 Trade, industry and local 0.010 \ndevelopment \n0.010 0.010 0.010 \nGrand Total 18.334 3.714 22.048 22.048 20.468 1.580 \n42 \nAppendix 5: Fairness in the distribution of projects \nWater points coverage per sub county/ Allocation of grant to sub counties \nSub \nWater \nRank based District Variance Amount allocated tothe %age of amount allocated to the Sub Coun coverage rate on need average rate \nSub Coun \nCounty out of the total district grant BUKOOMA 62.70% 81.10% -18.40% 51,266,843 10.62 IKUMBYA 72.30% 81.10% -8.80% 232,751,276 48.22 WAIBUGA 74.70% 81.10% -6.40% 28,643,847 \nIRONGO 75.30% th qth 81.10% -5.80% 57,287,694 11.87 \nBUKANGA 86.80% 81.10% 5.70% 61,809,355 12.80 6 NAWAMPITI 87.10% 81.10% 6.00% 4,521,661 0.94 BULONGO 96.60% 81.10% 15.50% 28,643,847 5.93 \n43 \nAppendix 6: Late disbursement of funds", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}]], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SUPPLIER_NAME", "metadata": {"headings": [{"headings_0": {"content": "SUPPLIER_NAME", "page": 48, "level": 1}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PAYMENT_DATE", "metadata": {"headings": [{"headings_0": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}, {"headings_1": {"content": "SUPPLIER_NAME", "page": 48, "level": 1}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PO", "metadata": {"headings": [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "02/12/2022 19/04/2023 25/04/2023 22/06/2023 29/06/2023 Grand Total NAMANSENDA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 \nNAWANSEGA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 \nBUKYANGWA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD \nNAMULANDA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 \n50,000,000 sd 100,000,000 25,000,000 50,000,000 100,000,000 25,000,000 50,000,000 75,000,000 50,000,000 100,000,000 BUSONGA WARD -LUUKA PDM SACCO LTD \nBUSITRO WAIBUGA PDM SACCO LIMITED \nBULONGO BULONGO PDM SACCO LIMITED \nKIYUNGA WARD -LUUKA PDM SACCO LTD \nBUDONDO BUKANGA PDM SACCO LIMITED \nKIROBA BUKANGA PDM SACCO LIMITED \nBUKOOVA CENTRAL-BUKOOVA PARISH DEVELOPMENT MODEL SACCO \nLTD \n25,000,000 25,000,000 50,000,000", "metadata": {"headings": [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}, [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}], [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}]], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "PO", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,000,000 25,000,000 50,000,000 \\|\\_\\_\\| 100,000,000 25,000,000 25,000,000 50,000,000 \\_\\_\\_\\_\\_\\_\\| \\_\\_\\_\\_100,000,000 25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "PO", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 50,000,000 75,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BUKOOVA RURAL-BUKOOVA PARISH DEVELOPMENT MODEL SACCO 25,000,000 \nLTD \nBUNABALA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 NAIGOBYA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 BUSANDA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 MAKUUTU-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 NABYOTO-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 BUKANHA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 50,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "50,000,000 100,000,000 50,000,000 100,000,000 25,000,000 25,000,000 100,000,000 50,000,000 100,000,000 50,000,000 100,000,000 25,000,000 50,000,000 100,000,000 BUYOGA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD \nNSIMAKATONO-KYANVUMA PARISH DEVT MODEL SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,000,000 25,000,000 (\u2018\\| 25,000,000 25,000,000 100,000,000 NAKABAMBWE-KYANVUMA PARISH DEVT MODEL SACCO LTD 25,000,000 25,000,000 \nNAKABAALE-KYANVUMA PARISH DEVT MODEL SACCO LTD 25,000,000 25,000,000 \n25,000,000 75,000,000 50,000,000 100,000,000 25,000,000 25,000,000 100,000,000 KYANVUMA-IRONGO PARISH DEVT MODEL SACCO LTD \n25,000,000 25,000000\\| \u2014 50,000,000 100,000,000 ACCOLITD\\_\u2014\u2014D\u2014 2 50,000,000 100,000,000 KIBINGA-IRONGO PARISH DEVT MODEL SACCO LTD \nKALYOWA-IRONGO PARISH DEVT MODEL SACCO LTD \nBUSALAMU NORTH BUSALAMU PDM SACCO LIMITED \nBUSALAMU SOUTH BUSALAMU PDM SACCO LIMITED \nIRONGO-IRONGO PARISH DEVT MODEL SACCO LTD \nBUSALAMU EAST BUSALAMU PDM SACCO LIMITED \nNAMUKUBEMBE BUKANGA PDM SACCO LIMITED \nBUWOLOGOMA BUKANGA PDM SACCO LIMITED \nNAMALEMBA BULONGO PDM SACCO LIMITED \nBUSIIMAWU WARD -LUUKA PDM SACCO LTD \nNAKABUGU BULONGO PDM SACCO LIMITED \nITAKAIBOLU WAIBUGA PDM SACCO \nNTAYIGIRWA IKUMBYA PDM SACCO \nWALIBO-BULANGA PDM SACCO LTD \nBUYOOLA NAWAMPITI PDM SACCO \nBUGOMBA NAWAMPITI PDM SACCO \n25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 25,000,000 2500000 \\|] 50,000,000 100,000,000 25,000,000 250000 =i 50,000,000 100,000,000 25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 25,000,000 25,000,000 50,000,000 100,000,000 25,000,000 25,000,000 50,000,000 pa 25,000,000 25,000,000 50,000,000 100,000,000 25,000,000 25,000,000 50,000,000 DT -100,000,000 25,000,000 25,000,000 50,000,000 =\u2014\u2014es\u2014SY 100,000,000 25,000,000 25,000,000 100,000,000 25,000,000 25,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}, [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}], [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}], [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}]], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 1}}, {"headings_1": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 25,000,000 25,000,000 50,000,000 100,000,000 \n44 \nSv \n000\u2019000\u2019szv\u20199 000\u2019000\u201905S 000\u2019000\u2019529\u2019z 000\u2019000\u2019Sze 000\u2019000\u201900\u20ac\u2019T 000\u2019000\u2019528T. \n000\u2019000\u201900T 000000\u20190S 000\u00b0000\u2019Sz 000\u2019000'SZ \nOIIVS WAd LLIdNVMVN VOIMSINVN 000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019SZ 00000057 \nODDVS WAd VASWNMI NAVNNE 000\u2019000\u201900T 00000005 000\u2019000\u2019Sz 000000\u2019Sz \nG3LIWT] ODDVS Wdd ODNOTNE VINONVaVHand en 000\u2019000'SZ 000\u00b0000'Sz \n000\u00b0000\u2018SZ 000'000'SZ \nQ.L1 03945 WAd WINNT- QUVM ODIOAWVANIMLIN", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 1}}, {"headings_1": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}, [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 1}}, {"headings_1": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 1}}, {"headings_1": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 1}}, {"headings_1": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}]], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "000\u2019000\u2019007", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007", "page": 49, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 1}}], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "000\u2019000\u20190S \n000\u00b0000'52 000\u2019000\u2019Sz GALIWT OD0VS Wdd NWYIVSNd LSSM NnVIvsng", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019007", "page": 49, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 1}}], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 49, "level": 3}}], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "000\u2019000'SZ 000\u2019000\u2019SZ QAL1 OIIVS 1IQOW AIG HSTaVd VWNANVAN-VAVOVWN 000\u2019000\u201900T 000\u2019000\u2019SZ 00000057 \n0000005 000\u2019000\u2019Sz \nGL1 ODDVS TIAOW LNAWdOTSARC HSTYVd VAOONNE-VMYSSVLN 000\u00b000000T 000\u2019000\u00b00S 000\u2019000\u00b0SZ 000\u2019000\u2019Sz \nGALIWT] ODDVS Wdd VONWINEG VASNEVN 000\u2019000\u201900T 000\u2019000\u2019SZ 000\u2019000'SZ 000\u2019000\u2019SZ 000\u2019000\u2019Sz \nGALIWT ODDVS Wdd YWOONNE-VWOONNE 000\u2019000\u201900T 000\u2019000\u2019SZ 000\u00b0000\u2019SZ 000\u2018000'SzZ 000\u2019000\u2019Sz \nGL1 OD0VS Wdd VONVING-SMLI 000000\u201900T 000\u2019000\u20190S 000\u2019000\u2019Sz 000\u00b0000'\u00b07 \nG11 099VS Wdd ODNOTNS-IGNayN 000\u2019000\u201900T 000\u2019000\u00b00S 000\u2019000\u2019Sz 000\u2019000\u2019SZ \nG11 OODVS Wdd VONVINE-NWV\\_LNVN 000\u2019000\u2019007 000\u2019000\u20190S 00000057 0000005 \nAI OIIVS WAd VONVINg-OANNMYN 000\u2019000\u2019007 000000\u20190S 000\u2019000\u20190S 000\u2019000\u20190S 000000\u20190S \nG11 OD0VS Wdd VONVINE-VONVING 000\u2019000\u201900T 000\u2019000\u20190S 000000\u2019Sz 000\u2019000'SZ \nOIIVS WAd LLIdNVMVN LLIdNVMVN 000\u2019000\u201800T 000\u2019000\u20190S 000000\u2019Sz 000\u2019000\u2019Sz \nOIIVS WAd LLIAWVMVYN IdWONNVMYN 000\u2019000\u201900T 000\u2019000\u201905S 00000057 000\u2019000\u2019Sz \nQAL1 OIIVS Wad ODNO1NE-VIOANOSN 000\u2019000\u201900T 000\u20190000S 000\u2019000'SzZ 000000\u2019Sz \nGL1 ODDVS Wad WINNT-dYVM VANVMI 000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019SzZ \nGSLIWT ODDVS Wdd VONEIVM DIVMT \\| 000\u2019000\u201900T 000\u2019000\u2019SZ 000\u2019000\u2019SZ 000\u2019000\u2019SZ 000\u2019000'S7 \nOIIVS WAd VAANNMI VINNNI", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 49, "level": 3}}], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ODDVS Wdd VASWNYT VVMVN 000\u2019000\u201900T 000\u00b0000\u2019S7 000\u2019000\u2019Sz 000\u00b0000\u201957 000\u2019000\u2019SZ \nOIIVS WAd VAANNMI VAENNMI 000\u2019000\u201900T 000000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019Sz \nODDVS Wad VONEIVM VMEWLLng \nAppendix 7: Disbursement of Parish Revolving Fund (PRF) to the Households \n\\\\ Name of SACCO \nOpening Total Closing Total Total Total Diversion/Variance Account Receipts Account payments Disbursements bank \nbalance (Credits) Balance (Loans) charges \na", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}, [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}]], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(G)=(D-E-F)", "metadata": {"headings": [{"headings_0": {"content": "(G)=(D-E-F)", "page": 50, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "C)", "metadata": {"headings": [{"headings_0": {"content": "C)", "page": 50, "level": 3}}, {"headings_1": {"content": "(G)=(D-E-F)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nawanyago-Irongo Pdm Sacco Limited 17,000,000 100,000,000 117,000,000", "metadata": {"headings": [{"headings_0": {"content": "C)", "page": 50, "level": 3}}, {"headings_1": {"content": "(G)=(D-E-F)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PF", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 50, "level": 1}}, {"headings_1": {"content": "C)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[2 ran \\| toma mama \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 50, "level": 1}}, {"headings_1": {"content": "C)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[5", "metadata": {"headings": [{"headings_0": {"content": "[5", "page": 50, "level": 1}}, {"headings_1": {"content": "PF", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sanas", "metadata": {"headings": [{"headings_0": {"content": "sanas", "page": 50, "level": 4}}, {"headings_1": {"content": "[5", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Tome mama mamma] \\| [Tan 194,299", "metadata": {"headings": [{"headings_0": {"content": "sanas", "page": 50, "level": 4}}, {"headings_1": {"content": "[5", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "metadata": {"headings": [{"headings_0": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}, {"headings_1": {"content": "sanas", "page": 50, "level": 4}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "See sn messen man mama \\| 194,299 5 Fin vamam\u0131 mamam\u0131\\| um] \\| Budhabangula Bulongo Pdm Sacco Limited 17,000,000 100,000,000 117,708,182 \n3 rm [Tram oom mare] \\| 5 Fon \\|vamam\\| mama] uvomam\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}, {"headings_1": {"content": "sanas", "page": 50, "level": 4}}, [{"headings_0": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}, {"headings_1": {"content": "sanas", "page": 50, "level": 4}}]], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 50, "level": 1}}, {"headings_1": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "m m I", "metadata": {"headings": [{"headings_0": {"content": "m m I", "page": 50, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46 \nAppendix 8: Functionality of the Parish Development Committees (PDC) \nParish Name Name Of Sacco Does the membership of the Were Did the PDC Did the PDC Were \nHow much Parish Development committee quarterly prepare parish prepare parish 5 quarterly", "metadata": {"headings": [{"headings_0": {"content": "m m I", "page": 50, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 50, "level": 1}}, [{"headings_0": {"content": "m m I", "page": 50, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 50, "level": 1}}]], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(PDC) include those stipulated meetings priorities and year plan as performance was \nin the guidelines?(Includes LC held? action plans for stipulated reports received II Chairperson, Parish Chief, \nParish Chairperson of the \nwomen Council, Parish \nChairperson of the youth \nCouncil, Parish Chairperson of \npersons with Disability Council, \nChairperson of the ruling Party \nat the Parish, and Chairperson \nof older persons executive \ncommittee the parish or ward \nelected under sec. 25(4) of the \nNational Council for older \nPersons Act, 2013) \nthe FY Annex 2 prepared? for the PDC 2022/2023 as structure of the \nactivities? per Annex 1 parish plan of \nformat of parish the Governance \npriorities of the and \nGovernance and Administration \nAdministration pillar \npillar operational \noperational manual, Feb. \nmanual, Feb. 2022? \n2022? \nBudhabangula Budhabangula Yes Yes No No No 1,000,000 Bulongo Pdm \nSacco Limited \nBudondo Budondo - Yes Yes No No No 1,000,000 Bukanga Pdm \nSacco Limited \nBugomba Bugomba- Yes Yes No No No 1,000,000 Nawampiti Pdm \nSacco Limited \nBugonyoka Bugonyoka- Yes Yes No No No 1,000,000 Bulongo Pdm \nSacco Limited \nBukanha Bukanha- Yes Yes No No No 1,000,000 Bukoova Pdm \nSacco Limited \nBukendi Bukendi-Bulongo Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBukooma Bukooma- Yes Yes No No No 1,000,000 Bukooma Pdm \nSacco Limited \nBukoova Bukoova Central- Yes Yes No No No 1,000,000 Bukoova Pdm", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}, [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}], [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}]], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n47", "metadata": {"headings": [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}, [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}]], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bukoova rural Bukoova Rural- Yes Yes No No No 1,000,000 Bukoova Pdm \nSacco Limited \nBukyangwa Bukyangwa- Yes Yes No No 1,000,000 Bukooma Pdm \nSacco Limited \nBulanga ward Bulanga-Bulanga Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBulongo Bulongo- Bulongo Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBunabala Bunabala- Yes No No No 1,000,000 Bukoova Pdm \nSacco Limited \nBunafu Bunafu- Ikumbya Yes No No No 1,000,000 Pdm Sacco \nLimited \nBuniko Buniko- Yes No No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nBusalamu East Busalamu East - Yes \nBusalamu Pdm \nSacco Limited \nBusalamu North Busalamu North - Yes \nBusalamu Pdm \nSacco Limited \nBusalamu South Busalamu South- \nBusalamu Pdm \nSacco Limited \nBusalamu East Busalamu West - \nBusalamu Pdm \nSacco Limited \nYes No No No 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}, [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}]], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "Sacco Limited", "page": 51, "level": 1}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Busadha Busanda- 1,000,000 Bukoova Pdm \nSacco Limited \u2014m Busiimawu Busiimawu - No 1,000,000 Luuka Pdm Sacco \nLimited \nBusiiro Busiiro- Waibuga \nPdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Limited", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No No 1,000,000 \n48 \nBusonga Busonga -Luuka Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nm \nButasera Butaserwa- Yes Yes No No 1,000,000 Bukoova Pdm \nSacco Limited ie \nButimbwa Butimbwa - Yes No No 1,000,000 Waibuga Pdm \nSacco Limited Ne \nBuwologoma Buwologoma - Yes No No 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}, [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}]], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bukanga Pdm Sacco Limited \nBuyoga Buyoga-Bukoova Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBuyoola Buyoola- Yes Yes \\| No No \\| 1,000,000 Nawampiti Pdm \nSacco Limited \nIkumbya Ikumbya- Yes Yes No No No 1,000,000 Ikumbya Pdm \nSacco Limited \nInuula Inuula- Ikumbya Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nIrongo Irongo-Irongo Yes Yes No No No 1,000,000 Pdm Sacco Ie\u2014s \nLimited \nItakaibolu Itakaibolu - Yes \nNo 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}, [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sacco Waibuga Pdm", "metadata": {"headings": [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited \nItwe Itwe-Bulanga Yes Yes No No 1,000,000 Pdm Sacco \\|. \nLimited \nKalyowa Kalyowa-Irongo Yes No No No 1,000,000 Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}, [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}], [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= Limited", "metadata": {"headings": [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kibbinga Kibinga-Irongo Yes Yes No No 1,000,000 \\| Pdm Sacco \nLimited \nKiroba Kiroba -Bukanga Yes Yes No", "metadata": {"headings": [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}], [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pdm Sacco \nLimited \n49 \nKitwekyambogo Kitwekyambogo - Yes Luuka Pdm Sacco \nLimited \nYes No No No 1,000,000 \nKiyunga Kiyunga -Luuka Yes Yes No No No 1,000,000 Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}, [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyanvuma Limited", "metadata": {"headings": [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], "page": 54, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyanvuma- Yes Yes No No No 1,000,000 Irongo Pdm \nSacco Limited \nLwaki Lwaki -Waibuga Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nLwanda Lwanda -Luuka Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nMagada Magada- Yes Yes No No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nMakuutu Makuutu- Yes [No No No 1,000,000 Bukoova Pdm \nSacco Limited \nMaundo Mawundo- Yes Yes No No No 1,000,000 Bulanga Pdm \nSacco Limited \nNabubya Nabubya - Yes Yes No No No 1,000,000 Bukanga Pdm \nSacco Limited \nNabyoto Nabyoto-Bukoova Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nNaigobya Naigobya- Yes Yes No No No 1,000,000 Bukooma Pdm \nSacco Limited \nNakabaale A Nakabaale- Yes Yes No No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nNakabambwe Nakabambwe- Yes Yes No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nNakabugu Nakabugu - Yes Yes No 1,000,000 Bulongo Pdm \nSacco Limited \n50 \n: \nNakiswiga Nakiswiga- Yes Yes No No No 1,000,000 Nawampiti Pdm \nSacco Limited \nNamalembe Namalemba- Yes Yes No No ro 1,000,000 Bulongo Pdm \nSacco Limited 7 \nNamasenda Namansenda- Yes Yes \\| No No 1,000,000 Bukooma Pdm \nSacco Limited \\| \n\\| \nNamukubembe Namukubembe - Yes Yes No No No 1,000,000 Bukanga Pdm \nSacco Limited \nNamulanda Namulanda- Yes Yes No No No 1,000,000 Bukooma Pdm \nSacco Limited \\| Nantamu Nantamu- Yes Yes No No 1,000,000 \\| Bulanga Pdm \nSacco Limited or as Nawaka \\| Nawaka- Yes \nes No No \nIkumbya Pdm \nSacco Limited \nNawampiti Nawampiti - Yes Yes No", "metadata": {"headings": [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}]], "page": 54, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nawampiti Pdm \nSacco Limited \\| \nNawankompe Nawankompe Yes Yes No No 1,000,000 Nawampiti Pdm \nSacco Limited \nNawansenga Nawansega- Yes IS No No 1,000,000 Bukoova Pdm \nNawanyago Sacco Limited \n\\_\\_\\| \nNawanyago- Yes Yes No no 1,000,000 Irongo Pdm \nNsima Katono Nsimakatono- Yes \\| Yes No No 1,000,000 \nSacco Limited [Wo \nKyanvuma Pdm \nNtayigirwa Sacco Limited hi + Ntayigirwa = Yes Yes No No 1,000,000 Ikumbya Pdm 1 \nSacco Limited \nWalibo Walibo-Bulanga Yes Yes No No 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}], [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}]], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 55, "level": 1}}, {"headings_1": {"content": "| 1,000,000", "page": 55, "level": 5}}], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "51 \nAppendix 9: Failure by PDM SACCOs to hold General Meetings SN Vote Parish Name Name of SACCO \nName \nDate Was Date GM Wasa Was the Was Was certificate the was held leaders vetting there training of first (Should hip criterion a (topical registration GM be within vetting following Bank subjects) was issued held one commit the PDM Accou ofthe PDM (Yes/N month tee SACCO nt SACCO", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}, [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}], [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}]], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. from the elected byelaws openi members date of and established? ng undertaken issue of inaugu \nresolu during the certificate rated tion meeting of (Yes/N (Yes/No) (Yes/ (Yes/No) registratio 0) No)", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "n)", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Luuka DLG Budhabangula Budhabangula Bulongo Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes \nYes No 2 Luuka DLG Budondo Budondo -Bukanga Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \nYes No 3 Luuka DLG Bugomba Bugomba- Nawampiti Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 \nYes No Luuka DLG Bugonyoka Bugonyoka-Bulongo Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 \nYes No Luuka DLG Bukanha Bukanha-Bukoova Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes Yes No \\| \nPo \nLuuka DLG Bukendi Bukendi-Bulongo Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 Yes Yes Yes No Luuka DLG Bukooma Bukooma-Bukooma Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes Yes No Luuka DLG Bukoova Bukoova Central-Bukoova Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes \nYes No Luuka DLG Bukoova rural Bukoova Rural-Bukoova Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes \nNo 10 Luuka DLG Bukyangwa Bukyangwa-Bukooma Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes Yes \nYes No 11 Luuka DLG Bulanga ward Bulanga-Bulanga Pdm Sacco Limited \n12 Luuka DLG Bulongo Bulongo- Bulongo Pdm Sacco Limited \n13 Luuka DLG Bunabala Bunabala-Bukoova Pdm Sacco Limited \n14 Luuka DLG Bunafu Bunafu- Ikumbya Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02-May-22 Yes 17-Nov-22 Yes Yes \nNo 02-May-22 Yes 21-Nov-22 Yes Yes \nNo 02-May-22 Yes 26-Nov-22 Yes Yes Yes No 02-May-22 24-Nov-22 Yes Yes \n15 Luuka DLG Buniko Buniko-Kyanvuma Pdm Sacco Limited 02-May-22 24-Nov-22 Yes Yes Yes No 16 Luuka DLG Busalamu East Busalamu East -Busalamu Pdm Sacco Limited 02-May-22 \n24-Nov-22 Yes Yes Yes No 17 Luuka DLG Busalamu North Busalamu North -Busalamu Pdm Sacco Limited 02-May-22 Yes 14-Nov-22 \nYes Yes No 18 Luuka DLG Busalamu South Busalamu South- Busalamu Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes \nYes No 19 Luuka DLG Busalamu East Busalamu West -Busalamu Pdm Sacco Limited 02-May-22 Yes \n52 \n21-Nov-22 Yes Yes \\| Yes No \n20 Luuka DLG Busadha Busanda-Bukoova Pdm Sacco Limited \n02-May-22 Yes 26-Nov-22 Yes Yes Yes No 21 Luuka DLG Busiimawu Busiimawu -Luuka Pdm Sacco Limited \n02-May-22 Yes 29-Sep-22 Yes Yes Yes [No 22 Luuka DLG Busiiro Busiiro- Waibuga Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 Yes Te Yes No \n02-May-22 Yes 29-Sep-22 Yes Yes Yes No 23 Luuka DLG Busonga Busonga -Luuka Pdm Sacco Limited \na 24 Luuka DLG Butasera Butaserwa-Bukoova Pdm Sacco Limited \n02-May-22 k= 29-Sep-22 Yes Yes I Yes No Luuka DLG Butimbwa Butimbwa -Waibuga Pdm Sacco Limited \n02-May-22 Yes I 17-Nov-22 Tee [Yes Yes No 26 Luuka DLG Buwologoma Buwologoma -Bukanga Pdm Sacco Limited 02-May-22 \\| Yes 29-Sep-22 Yes Yes \nYes \u2014T No E 27 Ex: DLG se] Buyoga Buyoga-Bukoova Pdm Sacco Limited \n02-May-22 Yes 29-Sep-22 Yes Yes Yes No Luuka Buyoola Buyoola- Nawampiti Pdm Sacco Limited 02-May-22 Yes 29-Sep-22 Yes Yes \\| Yes No 29 Luuka DLG Ikumbya Ikumbya- Ikumbya Pdm Sacco Limited \\| May Yes 17-Nov-22 = Yes Yes \nYes No 30 Luuka DLG Inuula \nInuula- Ikumbya Pdm Sacco Limited \nr a] Luuka DLG Irongo Irongo-Irongo Pdm Sacco Limited \n02-May-22 Yes I 17-Nov-22 \\| Yes Yes IL 02-May-22 Yes 29-Nov-22 Yes Yes Yes No 32 Luuka DLG Itakaibolu Itakaibolu -Waibuga Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 Yes Yes \nYes No 02-May-22 Yes \\| 22 Yes I Yes \\_\\| Yes No 33 Luuka DLG Itwe \nItwe-Bulanga Pdm Sacco Limited \n34 Luuka DLG Kalyowa Kalyowa-Irongo Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 Yes Yes Yes No 35 Luuka DLG Kibbinga Kibinga-Irongo Pdm Sacco Limited \n02-May-22 Yes 16-Nov-22 Yes Yes Yes No Kiroba -Bukanga Pdm Sacco Limited \u2014y 02-May-22 Yes \\| era Yes Yes \n36 Luuka DLG Kiroba", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}, [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}]], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes [m", "metadata": {"headings": [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], "page": 57, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "37 Luuka DLG Kitwekyambogo Kitwekyambogo -Luuka Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes \nYes No 38 Luuka DLG Kiyunga Kiyunga -Luuka Pdm Sacco Limited \n39 Luuka DLG Kyanvuma Kyanvuma-Irongo Pdm Sacco Limited \n40 Luuka DLG Lwaki Lwaki -Waibuga Pdm Sacco Limited \n02-May-22 Yes 2 Nov-22 Yes =\\| Yes \\| Yes No", "metadata": {"headings": [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}, [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}]], "page": 57, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "GERA \\| Vs 27-Nov-22 AL Yes Yes No 02-May-22 Yes 24-Nov-22 Yes Yes Yes No 41 Luuka DLG Lwanda Lwanda -Luuka Pdm Sacco Limited \n02-May-22 Yes 21-Nov-22 Yes Yes Yes No 02-May-22 Yes 17-Nov-22 Yes [res [Yes [no 42 Luuka DLG Magada Magada-Kyanvuma Pdm Sacco Limited \n43 ie DLG Makuutu Makuutu-Bukoova Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes Yes Yes No 44 Luuka DLG al Maundo Mawundo-Bulanga Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes Yes No 45 Luuka Nabubya Nabubya -Bukanga Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes Yes No 46 Luuka DLG Nabyoto Nabyoto-Bukoova Pdm Sacco Limited \n02-May-22 Yes 21-Nov-22 Yes Yes Yes No 47 Luuka DLG Naigobya Naigobya-Bukooma Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \\| Yes Yes Yes No \n\\| \n48 Luuka DLG \\| Nakabaale A Nakabaale-Kyanvuma Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \\| Yes Yes \nYes No 49 Luuka DLG Nakabambwe Nakabambwe-Kyanvuma Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 Yes Yes \nYes \\| No 50 Luuka DLG Nakabugu Nakabugu -Bulongo Pdm Sacco Limited \n02-May-22 Yes \\| 21-Nov-22 \\| Yes [Yes Yes No \n53 \n51 Luuka DLG Nakiswiga Nakiswiga- Nawampiti Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes Yes \nYes No 52 Luuka DLG Namalembe Namalemba- Bulongo Pdm Sacco Limited 02-May-22 \n53 Luuka DLG Namasenda Namansenda-Bukooma Pdm Sacco Limited 02-May-22 \n54 Luuka DLG Namukubembe Namukubembe -Bukanga Pdm Sacco Limited 02-May-22 \n55 Luuka DLG Namulanda Namulanda-Bukooma Pdm Sacco Limited 02-May-22 \n21-Nov-22 Yes Yes Yes No 24-Nov-22 Yes Yes Yes No Yes Yes Yes No 21-Nov-22 Yes Yes Yes No 56 Luuka DLG Nantamu Nantamu-Bulanga Pdm Sacco Limited \n57 Luuka DLG Nawaka Nawaka- Ikumbya Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 \\| Yes Yes Yes No 02-May-22 Yes 17-Nov-22 Yes Yes Yes No 58 Luuka DLG Nawampiti Nawampiti -Nawampiti Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \nNo 59 Luuka DLG Nawankompe Nawankompe -Nawampiti Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 \nNo Luuka Nawansenga Nawansega-Bukoova Pdm Sacco Limited 02-May-22 21-Nov-22 \nNo 61 Luuka DLG Nawanyago Nawanyago-Irongo Pdm Sacco Limited 02-May-22 24-Nov-22 \n62 Luuka DLG Nsima Katono Nsimakatono-Kyanvuma Pdm Sacco Limited 02-May-22 \n63 Luuka DLG Ntayigirwa Ntayigirwa -Ikumbya Pdm Sacco Limited 02-May-22 \n64 Luuka DLG Walibo Walibo-Bulanga Pdm Sacco Limited 02-May-22 \n54 \nNo Yes \nYes \nYes \nAppendix 10: un-licensed SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO Remarks \n] registered under \nMicrofinance \nInstitutions money \nlenders act 2016? \n=", "metadata": {"headings": [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}, [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}]], "page": 57, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes [m", "page": 57, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Luuka DLG Budhabangula Budhabangula Bulongo Pdm Sacco No", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes [m", "page": 57, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Limited", "metadata": {"headings": [{"headings_0": {"content": "| Limited", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 59, "level": 3}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Luuka DLG Budondo Budondo -Bukanga Pdm Sacco Limited No \n3 Luuka DLG Bugomba", "metadata": {"headings": [{"headings_0": {"content": "| Limited", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 59, "level": 3}}, [{"headings_0": {"content": "| Limited", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bugomba-", "metadata": {"headings": [{"headings_0": {"content": "Bugomba-", "page": 59, "level": 4}}, {"headings_1": {"content": "| Limited", "page": 59, "level": 3}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nawampiti Pdm Sacco Limited No \n4 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "Bugomba-", "page": 59, "level": 4}}, {"headings_1": {"content": "| Limited", "page": 59, "level": 3}}, [{"headings_0": {"content": "Bugomba-", "page": 59, "level": 4}}, {"headings_1": {"content": "| Limited", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bugonyoka", "metadata": {"headings": [{"headings_0": {"content": "Bugonyoka", "page": 59, "level": 5}}, {"headings_1": {"content": "Bugomba-", "page": 59, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bugonyoka-Bulongo Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "Bugonyoka", "page": 59, "level": 5}}, {"headings_1": {"content": "Bugomba-", "page": 59, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I I", "metadata": {"headings": [{"headings_0": {"content": "I I", "page": 59, "level": 1}}, {"headings_1": {"content": "Bugonyoka", "page": 59, "level": 5}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 [ Luuka DLG Bukanha Bukanha-Bukoova Pdm Sacco Limited No 6 Luuka DLG Bukendi Bukendi-Bulongo Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "I I", "page": 59, "level": 1}}, {"headings_1": {"content": "Bugonyoka", "page": 59, "level": 5}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Br", "metadata": {"headings": [{"headings_0": {"content": "Br", "page": 59, "level": 2}}, {"headings_1": {"content": "I I", "page": 59, "level": 1}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Luuka DLG \nBukooma-Bukooma Pdm Sacco Limited No 1 \n8 Luuka DLG Bukoova Bukoova Central-Bukoova Pdm Sacco No Limited \n9 Luuka DLG Bukoova rural Bukoova Rural-Bukoova Pdm Sacco No", "metadata": {"headings": [{"headings_0": {"content": "Br", "page": 59, "level": 2}}, {"headings_1": {"content": "I I", "page": 59, "level": 1}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u Limited", "metadata": {"headings": [{"headings_0": {"content": "u Limited", "page": 59, "level": 4}}, {"headings_1": {"content": "Br", "page": 59, "level": 2}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Luuka DLG Bukyangwa Bukyangwa-Bukooma Pdm Sacco Limited No \\| \nii Luuka DLG Bulanga ward Bulanga-Bulanga Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "u Limited", "page": 59, "level": 4}}, {"headings_1": {"content": "Br", "page": 59, "level": 2}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "} \"|", "metadata": {"headings": [{"headings_0": {"content": "} \"|", "page": 59, "level": 3}}, {"headings_1": {"content": "u Limited", "page": 59, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "12 Luuka DLG Bulongo Bulongo- Bulongo Pdm Sacco Limited No \n13 Luuka DLG Bunabala Bunabala-Bukoova Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "} \"|", "page": 59, "level": 3}}, {"headings_1": {"content": "u Limited", "page": 59, "level": 4}}, [{"headings_0": {"content": "} \"|", "page": 59, "level": 3}}, {"headings_1": {"content": "u Limited", "page": 59, "level": 4}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "To", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 Luuka DLG Bunafu Bunafu- Ikumbya Pdm Sacco Limited No \n15 Luuka DLG Buniko Buniko-Kyanvuma Pdm Sacco Limited No L Bussen \n16 Luuka DLG Busalamu East \nEast -Busalamu Pdm Sacco No Limited \nI 17 Luuka DLG Busalamu Busalamu North -Busalamu Pdm Sacco No North Limited \n55", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}, [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \\| Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \\| Sacco not regidtered under the Miesankanee Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act! Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \n\u2014 Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \nLuuka DLG Busalamu Busalamu South- Busalamu Pdm Sacco \\| No South Limited \nLuuka DLG \nBusalamu East Busalamu West -Busalamu Pdm Sacco \\| No Limited \nLuuka DLG Busadha Busanda-Bukoova Pdm Sacco Limited 21 Luuka DLG Busiimawu Busiimawu -Luuka Pdm Sacco Limited \n22 Luuka DLG Busiiro \nBusiiro- Waibuga Pdm Sacco Limited \nLuuka DLG Busonga Busonga -Luuka Pdm Sacco Limited 24 Luuka DLG Butasera Butaserwa-Bukoova Pdm Sacco Limited \n25 Luuka DLG Butimbwa Butimbwa -Waibuga Pdm Sacco Limited No \n26 Luuka DLG Buwologoma Buwologoma -Bukanga Pdm Sacco Limited \n27 Luuka DLG Buyoga Buyoga-Bukoova Pdm Sacco Limited No 28 Luuka DLG Buyoola Buyoola- Nawampiti Pdm Sacco Limited No 29 Luuka DLG Ikumbya Ikumbya- Ikumbya Pdm Sacco Limited No 30 Luuka DLG Inuula Inuula- Ikumbya Pdm Sacco Limited No 31 Luuka DLG Irongo Irongo-Irongo Pdm Sacco Limited No 32 Luuka DLG Itakaibolu Itakaibolu -Waibuga Pdm Sacco Limited No 33 Luuka DLG \nLuuka DLG Kalyowa Kalyowa-Irongo Pdm Sacco Limited No \n35 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}, [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kibbinga", "metadata": {"headings": [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], "page": 60, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kibinga-Irongo Pdm Sacco Limited \nLuuka DLG Kiroba Kiroba -Bukanga Pdm Sacco Limited \nLuuka DLG Kitwekyambogo Kitwekyambogo -Luuka Pdm Sacco No Limited \n38 Luuka DLG Kiyunga Kiyunga -Luuka Pdm Sacco Limited \n56 \n\\| Sacco not regidtered under the \n\\| Microfinance Institutions money lenders Act \n\\| Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \nMicrofinance Institutions money lenders Act \nSacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nSacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nMicrofinance Institutions money lenders Act \nMicrofinance Institutions money lenders Act \nSacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nSacco not regidtered under the Microfinance Institutions money lenders Act \n39 Luuka DLG Kyanvuma Kyanvuma-Irongo Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}, [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}]], "page": 60, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "L Luuka", "metadata": {"headings": [{"headings_0": {"content": "L Luuka", "page": 61, "level": 3}}, {"headings_1": {"content": "Kibbinga", "page": 60, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "40 DLG Lwaki F Lwaki -Waibuga Pdm Sacco Limited No 41 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "L Luuka", "page": 61, "level": 3}}, {"headings_1": {"content": "Kibbinga", "page": 60, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lwanda", "metadata": {"headings": [{"headings_0": {"content": "Lwanda", "page": 61, "level": 8}}, {"headings_1": {"content": "L Luuka", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lwanda -Luuka Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "Lwanda", "page": 61, "level": 8}}, {"headings_1": {"content": "L Luuka", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014| |", "metadata": {"headings": [{"headings_0": {"content": "\u2014| |", "page": 61, "level": 3}}, {"headings_1": {"content": "Lwanda", "page": 61, "level": 8}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "42 Luuka DLG Magada Wagade-Genvoma Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "\u2014| |", "page": 61, "level": 3}}, {"headings_1": {"content": "Lwanda", "page": 61, "level": 8}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act 43 Luuka DLG Makuutu Makuutu-Bukoova Pdm Sacco Limited No \nSacco not regidtered under the", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Microfinance Institutions money lenders Bet 44 Luuka DLG Maundo Mawundo-Bulanga Pdm Sacco Limited No \nSacco not regidtered under the \n\\| \n45 Luuka DLG Nabubya Nabubya -Bukanga Pdm Sacco Limited No \n\u2014 \n46 Luuka DLG Nabyoto Nabyoto-Bukoova Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Microfinance Institutions money lenders Act Sacco not regidtered under the \n\\| Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act 47 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Naigobya", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Naigobya-Bukooma Pdm Sacco Limited No \n\\| \nSacco not regidtered under the", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}, [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Microfinance Institutions money lenders Act \\| 48 Luuka DLG Nakabaale A Nakabaale-Kyanvuma Pdm Sacco Limited No \nSacco not regidtered under the", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "49 Luuka DLG Nakabambwe Nakabambwe-Kyanvuma Pdm Sacco No Limited \n50 Luuka DLG Nakabugu Nakabugu -Bulongo Pdm Sacco Limited No \nSi DLG Nakiswiga Nakiswiga- Nawampiti Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}, [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Luka", "metadata": {"headings": [{"headings_0": {"content": "Luka", "page": 61, "level": 4}}, {"headings_1": {"content": "Naigobya", "page": 61, "level": 2}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 1}}, {"headings_1": {"content": "Luka", "page": 61, "level": 4}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "52 Luuka DLG Namalembe Namalemba- Bulongo Pdm Sacco Limited No u \n53 Luuka DLG Namasenda Namansenda-Bukooma Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 1}}, {"headings_1": {"content": "Luka", "page": 61, "level": 4}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mo", "metadata": {"headings": [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited \nLL 54 Luuka DLG \\| Namukubembe Namukubembe -Bukanga Pdm Sacco No Limited \n55 Luuka DLG Namulanda Namulanda-Bukooma Pdm Sacco Limited No 56 Luuka DLG Nantamu Nantamu-Bulanga Pdm Sacco Limited No \n57 Luuka DLG \nNawaka \n58 Luuka DLG Nawampiti \nNawaka- Ikumbya Pdm Sacco Limited \\| No", "metadata": {"headings": [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}, [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}], [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}], [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nawampiti", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Pdm Sacco No Limited \n\\| 59 Luuka DLG Nawankompe Nawankompe -Nawampiti Pdm Sacco No al Limited", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act\\_\\| Sacco not regidtered under the \n\\| Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \nLuuka DLG Nawansenga Nawansega-Bukoova Pdm Sacco Limited No Luuka DLG Nawanyago Nawanyago-Irongo Pdm Sacco Limited \nLuuka DLG Nsima Katono Nsimakatono-Kyanvuma Pdm Sacco Limited \nLuuka DLG Ntayigirwa Ntayigirwa -Ikumbya Pdm Sacco Limited No Luuka DLG Walibo Walibo-Bulanga Pdm Sacco Limited No \n58 \nSacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nSacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nAppendix 11: SACCOs with PRF financing agreement \nS/N Vote name Parish Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}, [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1 881 Luuka DLG Budhabangula [be Bulongo Pdm Sacco Limited \n2 881 Luuka DLG Budondo Budondo -Bukanga Pdm Sacco Limited \n3 881 Luuka DLG Bugomba Bugomba- Nawampiti Pdm Sacco Limited \n4 881 Luuka DLG Bugonyoka Bugonyoka-Bulongo Pdm Sacco Limited \n5 881 Luuka DLG Bukanha Bukanha-Bukoova Pdm Sacco Limited \n6 881 Luuka DLG Bukendi Bukendi-Bulongo Pdm Sacco Limited \n7 881 Luuka DLG Bukooma Bukooma-Bukooma Pdm Sacco Limited \n8 881 Luuka DLG Bukoova Bukoova Central-Bukoova Pdm Sacco Limited 9 881 Luuka DLG Bukoova rural Bukoova Rural-Bukoova Pdm Sacco Limited \\| \u201c10 881 Luuka DLG Bukyangwa Bukyangwa-Bukooma Pdm Sacco Limited \n11 881 Luuka DLG Bulanga ward Bulanga-Bulanga Pdm Sacco Limited \n12 881 Luuka DLG a Bulongo Bulongo- Bulongo Pdm Sacco Limited \n13 881 Luuka DLG \nBunabala-Bukoova Pdm Sacco Limited \n14 881 Luuka DLG Bunafu Bunafu- Ikumbya Pdm Sacco Limited \nL 15 881 Luuka DLG Buniko Buniko-Kyanvuma Pdm Sacco Limited \n16 881 Luuka DLG Busalamu East Busalamu East -Busalamu Pdm Sacco Limited 17 881 Luuka DLG Busalamu North Busalamu North -Busalamu Pdm Sacco Limited 18 881 Luuka DLG Busalamu South Busalamu South- Busalamu Pdm Sacco Limited ae 19 881 Luuka DLG Busalamu East Tresen West -Busalamu Pdm Sacco Limited Luuka DLG Busadha Busanda-Bukoova Pdm Sacco Limited \n21 881 Luuka DLG Busiiro Busiiro- Waibuga Pdm Sacco Limited \n22 881 Luuka DLG Butasera + Butaserwa-Bukoova Pdm Sacco Limited \n23 881 Luuka DLG Butimbwa aati -Waibuga Pdm Sacco Limited \n24 881 Luuka DLG \\| \nBuwologoma Buwologoma -Bukanga Pdm Sacco Limited 25 881 Luuka DLG \\| Buyoga Buyoga-Bukoova Pdm Sacco Limited \nu 26 881 Luuka DLG Buyoola Buyoola- Nawampiti Pdm Sacco Limited \n59 \nDate PRF was Date SACCO Signed Board was appointed \n10-Jun-22 17-Nov-22 \\| 5 10-Jun-22 17-Nov-22 10-Jun-22 24-Nov-22 \n10-Jun-22 29-Nov-22 \n10-Jun-22 24-Nov-22 10-Jun-22 17-Nov-22 \\| 10-Jun-22 21-Nov-22 \n10-Jun-22 24-Nov-22 \n10-Jun-22 24-Nov-22 u 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 \n10-Jun-22 21-Nov-22 \n10-Jun-22 26-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}, [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}]], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "Nawampiti", "page": 61, "level": 4}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 24-Nov-22 10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "Nawampiti", "page": 61, "level": 4}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 14-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 21-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I 10-Jun-22 ae", "metadata": {"headings": [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 26-Nov-22 \n10-Jun-22 29-Sep-22 10-Jun-22 29-Sep-22 10-Jun-22 17-Nov-22 \n10-Jun-22 29-Sep-22 10-Jun-22 \\| 17-Nov-22 \n10-Jun-22 25-Sep-22 \\|", "metadata": {"headings": [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}]], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "27 881 Luuka DLG Ikumbya Ikumbya- Ikumbya Pdm Sacco Limited \n28 881 Luuka DLG Inuula Inuula- Ikumbya Pdm Sacco Limited \n29 881 Luuka DLG Itakaibolu Itakaibolu -Waibuga Pdm Sacco Limited 30 881 Luuka DLG Itwe Itwe-Bulanga Pdm Sacco Limited \n31 881 Luuka DLG Kalyowa Kalyowa-Irongo Pdm Sacco Limited 32 881 Luuka DLG Kibbinga Kibinga-Irongo Pdm Sacco Limited \n33 881 Luuka DLG Kiroba Kiroba -Bukanga Pdm Sacco Limited \n34 881 Luuka DLG Kyanvuma Kyanvuma-Irongo Pdm Sacco Limited \n35 881 Luuka DLG Lwaki Lwaki -Waibuga Pdm Sacco Limited \n36 881 Luuka DLG Magada Magada-Kyanvuma Pdm Sacco Limited \n37 881 Luuka DLG Makuutu Makuutu-Bukoova Pdm Sacco Limited 38 881 Luuka DLG Maundo Mawundo-Bulanga Pdm Sacco Limited \n39 881 Luuka DLG Nabubya Nabubya -Bukanga Pdm Sacco Limited \n40 881 Luuka DLG Nabyoto Nabyoto-Bukoova Pdm Sacco Limited \n41 881 Luuka DLG Naigobya Naigobya-Bukooma Pdm Sacco Limited 42] LuukaDIG Nakabaale A Nakabaale-Kyanvuma Pdm Sacco Limited 43 881 Luuka DLG Nakabambwe Nakabambwe-Kyanvuma Pdm Sacco Limited SS \n44 881 Luuka DLG Nakabugu Nakabugu -Bulongo Pdm Sacco Limited \n45 881 Luuka DLG Nakiswiga Nakiswiga- Nawampiti Pdm Sacco Limited 46 881 Luuka DLG Namalembe Namalemba- Bulongo Pdm Sacco Limited 47 881 Luuka DLG Namasenda Namansenda-Bukooma Pdm Sacco Limited 48 881 Luuka DLG Namukubembe Namukubembe -Bukanga Pdm Sacco Limited 881 Luuka DLG Namulanda Namulanda-Bukooma Pdm Sacco Limited 881 Luuka DLG Nantamu Nantamu-Bulanga Pdm Sacco Limited \n881 Luuka DLG Nawaka Nawaka- Ikumbya Pdm Sacco Limited \n881 Luuka DLG Nawampiti Nawampiti -Nawampiti Pdm Sacco Limited 53 881 Luuka DLG Nawankompe Nawankompe -Nawampiti Pdm Sacco Limited 881 Luuka DLG Nawansenga Nawansega-Bukoova Pdm Sacco Limited 881 Luuka DLG Nawanyago Nawanyago-Irongo Pdm Sacco Limited \n60 \n10-Jun-22 29-Sep-22 10-Jun-22 29-Sep-22 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 29-Nov-22 10-Jun-22 \n10-Jun-22 29-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 16-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 24-Nov-22 10-Jun-22 \n10-Jun-22 \n10-Jun-22 24-Nov-22 10-Jun-22 24-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 29-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}]], "page": 64, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], "page": 64, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 21-Nov-22 \n\u2014TT- uo Oo 881 Luuka DLG \\| Nsima Katono \\| Nsimakatono-Kyanvuma Pdm Sacco Limited wy NL 881 Luuka DLG Ntayigirwa \\| Ntayigirwa -Ikumbya Pdm Sacco Limited \n881 Luuka DLG Walibo \\| Walibo-Bulanga Pdm Sacco Limited \n61 \n", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}]], "page": 64, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 10-Jun-22 \\| 17-Nov-22 \\| 10-Jun-22 17-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], "page": 65, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "L 10-Jun-22 17-Nov-22 \nAppendix 12; Failure to select and implement prioritized/flagship projects \nSN. Vote Parish Name of SACCO Flagship Projects Lis Are the How Num How How Remarks Name Name \nSelected by the Local tof flagship many ber man many Governemnt fla projects enter of yof of the \ngs consiste prises PDM the farmin \nhip nt with are ente ente g \npro the imple rpris rpris enterpr \njec priority menti es es ises \nts commod ng are are \nper ities flags farm from \nSA selected hip ing the \nCC by the proje ente priority \noO LG? cts rpris commo \n1 Luuka Budhabang Budhabangula Crops: Maize, \nDLG ula Bulongo Pdm Sacco Coffee.Fisheries: Tilapia, \nes dity list \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated \nPoult \n2 Luuka Budondo Budondo -Bukanga Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n3 Luuka Bugomba Bugomba- Crops: Maize, \nDLG \nNawampiti Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}]], "page": 65, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Luuka Bugonyoka Bugonyoka-Bulongo Crops: Maize, \nDLG \nPdm Sacco Limited Coffee. Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises ated were not indicated \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n5 Luuka Bukanha Bukanha-Bukoova Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n6 Luuka Bukendi Bukendi-Bulongo Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}]], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poult", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Luuka Bukooma Bukooma-Bukooma Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A Not N/A N/A The parishes didnt select Flagship indic project and the number of enterprises ated \nwere not indicated \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \n62", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}, [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}]], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "8 Luuka Bukoova Bukoova Central- Crops: Maize, \nNA N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBukoova Pdm Sacco Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated \nPoultry el \\{ \n9 Luuka Bukoova Bukoova Rural- Crops: Maize, \nN/A N/A WA Not N/A N/A The parishes didn\u2019t select Flagship \\| DLG rural Bukoova Pdm Sacco Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Poultry _", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Luuka Bukyangwa Bukyangwa- Crops: Maize,", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 67, "level": 1}}, {"headings_1": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bukooma Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 67, "level": 1}}, {"headings_1": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}, [{"headings_0": {"content": "DLG", "page": 67, "level": 1}}, {"headings_1": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "DLG", "page": 67, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 11 Luuka Bulanga Bulanga-Bulanga Crops: Maize, \nN/A N/A N/A \\| Not N/A N/A The parishes didn\u2019t select Flagship DLG ward Pdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "DLG", "page": 67, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "= \n12 Luuka Bulongo Bulongo- Bulongo Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "+ 13 Luuka Bunabala Bunabala-Bukoova Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship \\| DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 Luuka Bunafu T Bunafu- Ikumbya Crops: Maize, \nBe N/A N/A Be N/A N/A The parishes didn\u2019t select Flagship \u2014 DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "15 Luuka Buniko Buniko-Kyanvuma Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "16 Luuka Busalamu Busalamu East - Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship \\| DLG East Busalamu Pdm Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 67, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of stor Sacco Limited Poultry catfish.Livestock: Cattle, \\| \\| ated \nwere not indicated \n\\| > NVA Flagship 17 Luuka Busalamu Busalamu North - Crops: Maize, \nN/A N/A Not N/A N/A The parishes didn\u2019t select \nDLG North Busalamu Pdm Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises Sacco Limited catfish.Livestock: Cattle, \nated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 67, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}, [{"headings_0": {"content": "indic", "page": 67, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i \n63 \n18 Luuka Busalamu Busalamu South- Crops: Maize, \nDLG South Busalamu Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 2}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "19 Luuka Busalamu Busalamu West - Crops: Maize, \nDLG East Busalamu Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 2}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises ated were not indicated \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of enterprises", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ated", "metadata": {"headings": [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "were not indicated \n20 Luuka Busadha Busanda-Bukoova Crops: Maize, N/A N/A N/A Not \nThe parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n21 Luuka Busiimawu Busiimawu -Luuka Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}, [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 68, "level": 3}}, {"headings_1": {"content": "ated", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 68, "level": 3}}, {"headings_1": {"content": "ated", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n22 Luuka Busiiro Busiiro- Waibuga Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n23 Luuka Busonga Busonga -Luuka Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poult", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "24 Luuka Butasera Butaserwa-Bukoova Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n25 Luuka Butimbwa Butimbwa -Waibuga Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nNot \nThe parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poult", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "26 Luuka Buwologom Buwologoma - Crops: Maize, \nDLG a Bukanga Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poult", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 Luuka Buyoga Buyoga-Bukoova Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nNot \nThe parishes didn\u2019t select Flagship indic \nproject and the number of enterprises ated were not indicated \nNot \nThe parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28 Buyoola Buyoola- Nawampiti Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nNot N/A N/A The parishes didn\u2019t select Flagship", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project\\_and the number of enterprises \n64 \ncatfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Poultry [WA", "metadata": {"headings": [{"headings_0": {"content": "| Poultry [WA", "page": 69, "level": 5}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Ikumbya Ikumbya- Ikumbya Crops: Maize, \nN/A N/A N/A vor N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "| Poultry [WA", "page": 69, "level": 5}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| Poultry [WA", "page": 69, "level": 5}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Inuula \\| Inuula- Ikumbya Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| Poultry [WA", "page": 69, "level": 5}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Irongo \\| Irongo-Irongo Pdm Crops: Maize, \nN/A N/A N/A Not = N/A \\| The parishes didn\u2019t select Flagship DLG Sacco Limited Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "catfish.Livestock: Cattle, u ated were not indicated \nPoultry I \\_ The \nLuuka Itakaibolu Itakaibolu -Waibuga Crops: Maize, \nN/A N/A N/A Not [mr N/A \nparishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, I \\| ated \nwere not indicated", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| |", "page": 69, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Itwe Itwe-Bulanga Pdm Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG Sacco Limited Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| |", "page": 69, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of enterprises catfish.Livestock: Cattle, \\|\\_ ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "indic", "page": 69, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kalyowa Kalyowa-Irongo Crops: Maize, \nN/A N/A N/A Not N/A N/A Tha parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "indic", "page": 69, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "indic", "page": 69, "level": 1}}]], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kibbinga Kibinga-Irongo Pdm Crops: Maize,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[m", "metadata": {"headings": [{"headings_0": {"content": "[m", "page": 69, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A N/A \nee N/A N/A The parishes didn\u2019t select Flagship DLG \nSacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, \\| ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "[m", "page": 69, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}, [{"headings_0": {"content": "[m", "page": 69, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}]], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "[m", "page": 69, "level": 2}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kiroba", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "[m", "page": 69, "level": 2}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Krebs", "metadata": {"headings": [{"headings_0": {"content": "Krebs", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoultry \\_\\_ \nLuuka Kitwekyam Kitwekyambogo - Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG bogo Luuka Pdm Sacco Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Krebs", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Krebs", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kiyunga Kiyunga -Luuka Crops: Maize, \nN/A N/A N/A Ee Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nproject and the number of enterprises catfish.Livestock: Cattle, ated \\| were not indicated \n\\_\\_\\| Poultry \\| \n65 \n39 \nKyanvuma Kyanvuma-Irongo Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \nLwaki -Waibuga Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}]], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lwanda -Luuka Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises catfish.Livestock: Cattle, were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Magada-Kyanvuma Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "43 Makuutu Makuutu-Bukoova Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle, \nPoult \nMawundo-Bulanga Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \n\\| \nNabubya Nabubya -Bukanga Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nabyoto Nabyoto-Bukoova Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult! \nNaigobya Naigobya-Bukooma Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \nNakabaale Nakabaale- Crops: Maize, N/A N/A N/A Not N/A A Kyanvuma Pdm Coffee.Fisheries: Tilapia, \nindic \nThe parishes didn\u2019t select Flagship project and the number of enterprises Sacco Limited catfish.Livestock: Cattle, \nPoult \n49 Luuka Nakabamb Nakabambwe- Crops: Maize, \nDLG we Kyanvuma Pdm Coffee.Fisheries: Tilapia, \nated were not indicated \nN/A N/A /A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises \n66 \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 71, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "50 Luuka Nakabugu Nakabugu -Bulongo Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \ncatfish.Livestock: Cattle, \\| ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 71, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}, [{"headings_0": {"content": "\u2014|", "page": 71, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 51 Luuka Nakiswiga \\| Nakiswiga- \nCrops: Maize, \nN/A N/A N/A Not \\| N/A N/A \\| The parishes didn\u2019t select Flagship DLG \nNawampiti Pdm Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated \n\\| Poultry aa \\| \n52 Luuka Rares Naren: Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBulongo Pdm Sacco Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nLimited catfish.Livestock: Cattle, ated were not indicated \nNamasenda u Poultry N/A \n53 Luuka \nNamansenda- Maize, \nN/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBukooma Pdm Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated \\| were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}, [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "54 Luuka Namukube Namukubembe - Crops: Maize,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[a", "metadata": {"headings": [{"headings_0": {"content": "[a", "page": 71, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 71, "level": 3}}, {"headings_1": {"content": "[a", "page": 71, "level": 1}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG mbe Bukanga Pdm Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 71, "level": 3}}, {"headings_1": {"content": "[a", "page": 71, "level": 1}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 71, "level": 1}}, {"headings_1": {"content": "N/A", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 71, "level": 1}}, {"headings_1": {"content": "N/A", "page": 71, "level": 3}}, [{"headings_0": {"content": "indic", "page": 71, "level": 1}}, {"headings_1": {"content": "N/A", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "55 Luuka Namulanda Namulanda- Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBukooma Pdm Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nto Sacco Limited catfish.Livestock: Cattle, ated were not indicated \n\u2014 Poultry HD = \n56 Luuka Nantamu Nantamu-Bulanga Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \ncatfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ua Poultry TNA", "metadata": {"headings": [{"headings_0": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "57 Nawaka Nawaka- Ikumbya Crops: Maize, \nN/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \ncatfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}, [{"headings_0": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Pau) |", "metadata": {"headings": [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| ated \\| were not indicated \n58 Luuka Nawampiti Nawampiti - Crops: Maize, N/A N/A N/A N/A N/A The parishes didn\u2019t select Flagship DLG Nawampiti Pdm Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated \nI Poultry T \n59 Luuka Nawankom Nawankompe - Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG pe Nawampiti Pdm Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises \\| Sacco Limited Foutry catfish.Livestock: Cattle, ated were not indicated \n\\| \nu \n67 \n60 Luuka Nawanseng Nawansega- Crops: Maize, \nDLG a Bukoova Pdm Sacco Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated \nPoult \nNawanyago Nawanyago-Irongo Crops: Maize, DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \nNsima Nsimakatono- Crops: Maize, N/A N/A DLG Katono Kyanvuma Pdm Coffee.Fisheries: Tilapia, \nSacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "| Pau) |", "page": 71, "level": 2}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ntayigirwa Ntayigirwa - Crops: Maize, N/A N/A Ikumbya Pdm Coffee.Fisheries: Tilapia, \nSacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "| Pau) |", "page": 71, "level": 2}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "64 Luuka Walibo Walibo-Bulanga Crops: Maize, N/A N/A DLG Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "68 \nN/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nName Of PRF \nWas the beneficiary from the Date loan \nWere the loan beneficiaries Were they vetted by a village meeting", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}]], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Beneficiary", "metadata": {"headings": [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "approved PDM enterprise \nwas obtained Amount selected through the PDMIS convened by the enterprise groups en Saire Richard Mukabire Not indicated \n17-May-23 1,000,000 No Yes \nBetty Not indicated 17-May-23 1,000,000 No Yes \nKaudha Angella Not indicated 17-May-23 1,000,000 No Yes Taabu Emmanuel Not indicated \\| 17-May-23 1,000,000 No \nYes \nLumuli Catherine Not indicated 17-May-23 1,000,000 No Yes \n\\_ Namwase Amulasi Not indicated 17-May-23 1,000,000 No \nYes \nIsabirye John Not indicated 17-May-23 1,000,000 No Yes \nKaudha Edith [et Not indicated 17-May-23 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}, [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kitamirike Julius Not indicated 17-May-23 1,000,000 [No No Yes Yes \nNaigaga Norah Not indicated 17-May-23 1,000,000 No \nYes \nNyiro Matia Not indicated 17-May-23 1,000,000 No \nYes \nWansa Ruth Not indicated 17-May-23 1,000,000 No \nYes \nIkoona Simon Not indicated 17-May-23 1,000,000 No \nYes \nByansi Godrey Not indicated 17-May-23 1,000,000 No Yes \n\\| Mirembe Agnes Not indicated 17-May-23 1,000,000 No \nYes \nLutes Agnes Not indicated 17-May-23 1,000,000 No Yes \u2014", "metadata": {"headings": [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}, [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "metadata": {"headings": [{"headings_0": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nambi Catherine Not indicated 17-May-23 1,000,000 No \nYes \nMagoba Rebecca Not indicated 17-May-23 1,000,000 No \nYes", "metadata": {"headings": [{"headings_0": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lumuli Betty Not indicated 17-May-23 1,000,000 No Yes \u2014 Nende Wilson Not indicated 17-May-23 1,000,000 No \nYes \nKalembe Beatrice Not indicated 17-May-23 1,000,000 No \nYes", "metadata": {"headings": [{"headings_0": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kiwagama Mohamed Not indicated \n17-May-23 1,000,000 No Yes \nMpaata Sabasi Buyinza Not indicated \n17-May-23 1,000,000 No Yes \nMayengo Daniel Not indicated 17-May-23 000.000 No Yes I]", "metadata": {"headings": [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Noah Not indicated 17-May-23 1,000,000 No Yes \nBikaba James Not indicated 17-May-23 1,000,000 No \nYes \nMutesi Esther Not indicated 17-May-23 1,000,000 No \nYes \nIsabirye Jowari Not indicated 17-May-23 1,000,000 No \u201cRe \n\\| Kyazike Robinah Not indicated \\| 17-May-23 1,000,000 No \nYes \nYonasan Difasi Waibi Not indicated 17-May-23 1,000,000 No \nYes \nBaligeya Constant Not indicated \n17-May-23 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Yes", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Walala Emmanuel Not indicated \n17-May-23 1,000,000 No Yes \nKibugumo Daniel Not indicated \\_\u2014-17-May-23 1,000,000 No \nYes [\\| \n69", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Lwengo District Local Government Report of The Auditor General 2023.chunks.json b/reports/chunks/Lwengo District Local Government Report of The Auditor General 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..8748a72a525dc9ddfe3f344d2f944451ae873f5e --- /dev/null +++ b/reports/chunks/Lwengo District Local Government Report of The Auditor General 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LWENGO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "T\u00e4ble ef Contenis.asassasameenmnnerrnnne \nii sun nm areusnomannss nun nn man mau onen ran men nennen LTE GE PTS iii cere 5309+ neenemmemonnesnenseeceeteumsenonrannesemerononcen rn nano nenn anne nn", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pe", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 En TE Een EEE BR ER REN 1 ernennen un EEE SE", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BI", "metadata": {"headings": [{"headings_0": {"content": "BI", "page": 2, "level": 3}}, {"headings_1": {"content": "Pe", "page": 2, "level": 1}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 ees eee 1.0 Implementation of the Approved BUCGet.........ccccccccsccsescssescssessessssessesvscssceseesevsseveeseveseres 1 2.0 Management of the Government Salary PayrOll.........ccccccccccssssssssssesessesessvesesseeveseseeevsssesessees 9 OTHER MATTER J... 13 ccsecessessesseseeseenesesestesssssssessasessesssessssssvsvesssussesscessavsnsssucavssesavsnsevsevsncesseveeseeseeeeees 3.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 12 3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 12 3.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n16 ..................... 3.3 Micro Scale Irrigation.............eeeessesensesesennnnennnnennnnnnennnnnnnnnnnnnnnennnnnnnnnennnnnnnnnen 18 3.4 Management of pension and gratuity....ueeseeeeennnnnnnnnnnnnenennnnnnnnnnnn 20 3.5 \nLow recovery of Youth Livelihood Funds and UWEP fund... 21 3.6 \nLack of medicines and supplies at Health facilities...............eeennnenenn 22 OTHER INFORMATION ...0..cccssescsssessssessessesesesscssesesscscsuesssssassussessesussessssseuessnsusevsevsavevsevsavssensavenseseees 22 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............eenenee. 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ................. 23 OTHER REPORTING RESPONSIBILITIES ..............ennnnnnnnnnnenennennennnennnnnnnnnn 24 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...........anennenennenn 24 4.0 \nImplementation of the Parish Development Model... 24 APPONICES \n30 00... eeececeesesesessesesesesvesesesesesvsvesensssesesavevsususssacsvevevsvsususavavevsusevevavavsvsesevsvavavensavevavavenseeecaeeey \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "BI", "page": 2, "level": 3}}, {"headings_1": {"content": "Pe", "page": 2, "level": 1}}, [{"headings_0": {"content": "BI", "page": 2, "level": 3}}, {"headings_1": {"content": "Pe", "page": 2, "level": 1}}]], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 3}}, {"headings_1": {"content": "BI", "page": 2, "level": 3}}], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government DSC \nDistrict service commission GoU Government of Uganda INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LLG \nLower Local Governments MoFPED \nMinistry of Finance, Planning and Economic Development MoPS \nMinistry of Public Service NMS \nNational Medical Stores PAYE \nPay As You Earn \nPBS \nProgram Budgeting System PCA \nParish Community Association PDM \nParish Development Model PFMA \nPublic Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets TSA Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}]], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nUNEB \nUganda National Examinations Board UWEP Uganda Women Empowerment Project YLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \n0: \nON THE FINANCIAL STATEMENTS OF LWENGO 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 Lwengo 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 Lwengo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, 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 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 the 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.40,225,187,703 out of which UGX.38,347,866,986 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}]], "page": 4, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 5, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Details Budget % funding UGX \nRecurrent (Wage) 26,313,321,756 25,830,178,035 98% Recurrent (Non-wage) 6,650,976,532 6,114,608,170 92% Development 7,260,889,415 6,403,080,781 88% Total 40,225,187,703 38,347,866,986 \nOut of the total warrants of UGX.38,347,866,986 I reviewed the utilisation of warrants worth UGX.31,511,793,103 (82%) as summarised in the table below; \n[SN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure (general staff 25,372,791,239 25,372,791,239 66.2% salaries, gratuity and pension \n2 PDM expenditure audited \n3 Education grant - Formerly SFG \nA\\| Microscale irrigation projects \n\\_\\_\\| UGIFT (Infrastructure \n45,025,000 25,417,816,239 66.3% 912,031,346 26,329,847,585 68.7% 913,137,708 27,242 ,985,293 71.0% 2,491,994,268 29,734,979,561 77.5% 6 Water development grant (Piped 542,482,424 30,277,461,985 78.9% water, and Rural water and \nSanitation grant \n2 Uganda Road Fund-URF \n934,331,118 31,211,793,103 81.3% 8 Budget outputs sampled 300,000,000 31,511,793,103 82.0% Total of the utilised warrants 31,511,793,103 \naudited \nSN Observation Recommendation \n62.9% performance. The summary is in the table below and of \nmobilizing the details are in appendix 1(a). \nrevenue from viable \nsources and adopt N Source Approved Actual Variance the use of E oO budget Collections Collection . to Tax 398,601,967 250,478,711 148,123,256 \nrecognize all the REyantjae \nNon-Tax 459,969,877 289,618,462 170,351,415 funds. \nRevenues \nTotal 858,571,844 540,097,173 318,474,671 \nUnder collection of Local revenue denied the entity resources for implementation of the planned activities. Refer to", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 5, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 1(b).", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed the under collection of local revenue to the following; \ne Manual assessment, billing and collection of revenue and its challenges. \noe Revenue from property rates were overestimated due to unavailability of Valuation Rolls. \nQuarantine on movement of animals which affected cattle e \nmarkets \ne On fines and penalties, the Vote received lower cases than anticipated. This comes as and when cases arise. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.38,176,615,859 to I advised the implement the various programmes, out of which Accounting Officer UGX.37,435,862,301 was warranted resulting in a shortfall of to rollover on the UGX.740,753,558 representing 98% performance. \nunimplemented activities to the \nThe performance of warrants for each of the programmes is subsequent period. shown in the table below; \nProgramme Approved Warrants Variance % \nbudget \nfundi \nng \nAgro- Industrialization 2.509,315,717 2,509,315,717 0 100% Tourism Development 6,267,321 6,267,321 100% Natural Resources, 904,718,980 904,718,979 1 100% Environment \nPrivate Sector \n465,872,553 229,724,841 236,147,7 49% Development \n12 Integrated Transport 1,059,229,928 1,055,335,813 3,894,115 100% Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[Sn Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. Programme Amount not Activities not Purpose of the warranted implemented unimplemented activity \n1 Private Sector 236,147,712 Contribution Strengthening Development towards the private sector death and institutions and funeral services organizations", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- in capacity in financial financial literacy literacy \nPreparation of \nnew groups \n-Capacity \nbuilding for \nnew groups\n- and support supervision\n- up to enforce", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "recovery \n2 Integrated 3,894,115 -Monitoring Supervision of road \\| Transport activities works Infrastructure \n3 Human Capital 17,568,009 -Carry out -Response to Development community Gender based awareness on violence community -DHT meetings based violence -Monitoring", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- meetings \n-Monitoring \nactivities \n4 Governance 483,143,720 -Payment of -Supplementary and security \nPension to received was in Pensioners excess of pension\n- funds requested management -Institutional\n- of coordination Councillors partially done Total \n740,753,556", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Response to Gender based violence. \ne Strengthening private sector institutions. \nRecruitment of various officers was not done. \ne \nThe Accounting Officer explained that a cash limit of UGX.483,143,717 was not provided for utilization and budget cut for PCA Funds, Uganda Road Fund and UNEB Operational \nSN Observation Recommendation Implementation \nTotal 1,190,000,000 378,529,374 811,470,626 32% \nThe UGX.811,470,626 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Programme \\|Amount not Activities not Purpose of warranted implemented the unimpleme nted activity \n1 Human 611,470,626] -Monitoring, -Support Capital supervision and supervision Development appraisal of to health fencing and facilities upgrading of -Maternal Lwengenyi HC and child II to HC II \nhealth -Immunization \nservice outreaches \ndelivery", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- and \n- \nchild health Immunizati service delivery on -Support \noutreaches supervision to -Monitoring Health facilities \n2 Development 200,000,000\\| -Planning and -Data Plan budgeting collection Implementati services for on -Support planning supervision to and Health facilities budgeting\n- -Improve on Communication local Technology \nrevenue related activities mobilizatio -Maintenance \nn \nand repair of -To provide Motor Vehicles support to\n- and Civil accounting \nSociety activities \nOrganizati\n- Civil Society ons Organizations s participate engagements in planning with district and budgeting process -Support", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 8, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\" SN Observation \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 9, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "metadata": {"headings": [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], "page": 9, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "representing utilization of 98% as shown in the table below; \nplanned \nProgramme Warrants Utilised Variance % recruitments are warrants \nutilisa carried out and tion \nAgro- 2,519,315,717 2,505,768,949 13,546,768 99% supply of laboratory Industrialization and science Tourism 6,767,321 6,767,254 67 100% \nequipment be done Development \nNatural 918,218,979 908,444,617 9,774,362 99% in the subsequent Resources, financial year. Environment \nPrivate Sector 229,724,841 229,642,663 82,178 100% \nDevelopment \nIntegrated 1,055,771,313 1,055,724,042 47,271 100% \nTransport \nInfrastructure \nHuman Capital 27,224,511,825 27,129,540,208 94,971,617 99% \nDevelopment \nPublic Sector 1,112,994,201 1,038,356,064 74,638,137 93% \nTransformation \nCommunity 17,647,079 17,640,500 100% \nMobilization \nand Mindset \nGovernance 4,682,273,887 4,374,122,079 308,151,808 93% \nand Security \nDevelopment 580,641,823 574,014,978 6,626,845 99% \nPlan \nImplementation \nTotal 38,347,866,986\\| 37,840,021,354\\| 507,845,632 99% \nThe warrants that were not utilized were meant for the following key activities that were partially implemented. \nTable Showing key activities affected by under-utilization of warrants \nNo Progra Warrants Activities Reason for the \n. mme not affected underutilization of Utilized by the warrants \nunder \nutilization \n1 Human 94,971,617 \\*\u00a9 10% on\\| e The contractor Capital \nSupply made partial supply Develop and of Laboratory and ment installatio science equipment n of and was paid to the medical \ntune of the value of equipme actual supplies. \nnt \nto \ne This was as a result Lwengen \nof failure to replace yi and primary school \nSN Observation Recommendation \nfor Attendant and Admin, \nTown Clerk due to \nStatutory suspension of DSC and and failure to adjust j \nCommuni annual salary ty based increments due to services late release of \nstaff and supplementary political \nwage. \nleaders e This was due to \ne Payment MoFPED releasing of \nthe grant in excess Pension of the required and payments to Gratuity pensioners. \nTotal 477,761,562\\| \nAs a result of failure to utilise warrants; \ne Service delivery in the health centre was impaired. \ne Service delivery was affected by the failure to recruit in the different departments. \nI informed the Accounting Officer that the issue of excess \nrelease of funds for gratuity would be brought to the \nattention of PS/ST. \n1.5 Lack of appropriate performance indicators and I informed the targets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}]], "page": 9, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], "page": 10, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Regulation 11 (2) b of the Public Finance Management to liaise with Regulations, 2016 states that the work plan of a vote shall MoFPED for support indicate the key performance indicators to be used to gauge in this area. \nthe outputs. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 8 outputs with a total of 17 activities. I noted the following; \n[ SN Observation - Recommendation target \nFully \n2,460,821,692 quantified \noutputs \nOutputs 5 2,705,180,837 52% not fully \nquantified \nTotal \n5,166,002,529 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained the PBS was not catering for some performance indicators that handle the Local Government entities. \nI informed the Accounting Officer that the matter round be brought to the attention of MoFPED. \n1.6 Implementation of outputs \nI assessed the implementation of three (3) outputs with twelve (12) activities worth UGX.2,460,821,692 that were fully quantified and noted that they were fully implemented. Appendix 3 refers. \nTable showing implementation of outputs Category \\|No. o No \u201aof No. of o \nNo of\\| Expenditure of utputs activiti Amount (UGX) outputs jassessed \nartially es not implem ed \nented \n0 \n2,460,821,692 2,460,821,692 \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. \n\\| N \\| Progra \\| Activity \\| Sour \\| Total \nPictorial \\| Summary of. Audit \\| : \no. \\| mme \\| details \\| ce \\| expenditur \\| evidence \n\\| findings (Time, conclusio \\|", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}]], "page": 10, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\\| \n\\| i of \\| e (UGX) \u2018M \\| \nQuality, \\| n \\| : fund \\| \n\\| Quantity, Cost \\| \nis \\| \\| \u201a and \\| \n: \\| \\| \\| Functionality) \n\\| 1 Integrat \\| Mechani \\| GOU \\| 17,714,850 \\| \"=== At the time of \\| The \n\\| ed \\| zed \\| \\| \\| ale \\| inspection the quality of \\| Transpo mainten \\| \nee road works were \\| the road rt of \\| Be e \nnce \\| \\| completed was \\| \\| \\| Infrastr Nakyenyi \\| \\| \\| \n\\| satisfactor \\| \\| \\| \\| \\| i. ead \\| \nucture - Nsoja- \\| vy", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| ja | Bulasana | | | | |", "metadata": {"headings": [{"headings_0": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 10, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nd \u201arad 5\\| i \\|b \\| \\| \\| \\| \\| \\| - \n\\| Services kms \\| \\| bes \\| \n\\| \\| \\| \\| Fn \\| L", "metadata": {"headings": [{"headings_0": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 10, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| I", "metadata": {"headings": [{"headings_0": {"content": "| I", "page": 12, "level": 3}}, {"headings_1": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\| Mechani \\| GOU \\| 23,682,000 \\| \n\\| \\| \nAt the time of The \n\\| \\| \\| sed \\| \\| \\| > inspection, quality of", "metadata": {"headings": [{"headings_0": {"content": "| I", "page": 12, "level": 3}}, {"headings_1": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}, [{"headings_0": {"content": "| I", "page": 12, "level": 3}}, {"headings_1": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "{ f=", "metadata": {"headings": [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "' \\| mainten \\| \\| pss 1 works \\| the \\| \\| \\| were road \\| \\| \\| I \\| \\| \n\\| ance of \\| \\| \n1 substantially \\| was \\| \\| \\| Kalyame \n\\| are \u2018\\| \\| completed \\| satisfactor \\| \\| \n\\| \ni Avu- Y- \n, \\| R \\| \\| \\| \\| \\| ' Busimbo \\| \\| \n\\| \\| \\| md) \\| \\| \\| \u2014\u2014 \\| 8kms \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}, [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}], [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}], [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 12, "level": 2}}, {"headings_1": {"content": "{ f=", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| fe 1 \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 12, "level": 2}}, {"headings_1": {"content": "{ f=", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4 | | | 34,363,380 |= At \u2014", "metadata": {"headings": [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Mechani GOU \n\\| the time of The \\| \\| \\| zed \\| \\| \n\\| \nI \\| \\| mainten \\| \\| a \n\\| \n3 \\| inspection, \\| quality of \\| \\| works were \\| the road \\| \\| ance of \\| \n\\| \\| \\| a ees \n\\| substantially was \\|", "metadata": {"headings": [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}, [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Nkoni- |", "metadata": {"headings": [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| een, \\| C\u00fcifipleteit \\| satisfactor \\| \\| Nazi \\| \\| > \\| iy \\| i \\| \u0131 road 7.9 \\_ \\| \\| \\| \\| \\| \\| \\| \\| i \\| aid \\| \\| Ll 175,760,230) \\| \\| 5 2.0 Management of the Government Salary Payroll In 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 No Observation \\| Recommendation 2.1 Utilization of the Wage Budget advised the The DLG had an approved wage budget of UGX.19,241,285,546, Accounting Officer to and obtained supplementary funding of UGX.3,883,547,189 ensure that the resulting into a revised wage budget of UGX.23,124,832,735 District Service which was all warranted. Commission is constituted to handle Out of the total warrants, UGX.23,022,014,181 was utilized by the the recruitment. DLG resulting in un-utilized warrants of UGX.102,818,552 representing utilization of 99.5% as summarized in the table below and detailed in appendix 4; Appro Suppleme Revised Warrant Payments Unspent ved ntary UGX. Budget s UGX. UGX. Balance Budge UGX. UGX. t UGX. 19,241, 3,883,547,189 \\|23, 124,832,735] 23,124,83223,022,014,181] 102,818,552 285,54 73 6 From further analysis carried out, I noted that; e There was an under absorption of UGX.102,818,552 The Accounting Officer attributed this to failure to adjust annual salary increments due to late release of supplementary funds, delays and failure to replace staff who retired, transferred service and absconded due to suspension of the District Service Commission and lack of clearance from MoPS. I informed the Accounting Officer that the issue of late release of supplementary funds would be brought to the attention of the PS/ST. 2.2 Validation of employees on the entity payroll The District had 1,956 employees on the IPPS payroll of which advised the 1,886 (96.4%) were fully verified, 31 (1.6%) partially verified and Accounting Officer to; 39 (2%) did not show up. Use the verified payroll as a basis of In addition, 4 individuals had not accessed the payroll by end of updating monthly June, 2023. These were captured as new records in my payrolls for paying determination of the District wage bill. employee emoluments. The following observations were made; Engage the a) Out of 1,886 (96.4%) employees appeared", "metadata": {"headings": [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], "page": 13, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Commissions to support their first appointment. \nMinistry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}, [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}]], "page": 13, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "d) 4 individuals whose names were not on the District\u2019s payroll \nof salary payment by June 2023, appeared for the validation exercise. These \nto their new duty individuals were included on the validated payroll, upon stations. confirmation by the Accounting Officer regarding their status. \nTo always liaise . \nwith the relevant The Accounting Officer explained that; \nstakeholders to i. Requests for minute extracts to respective Local ensure prompt Governments and Ministries had been made. \nupdates of the ii. 2 of these employees had dropped off the initial payroll payroll \ngoing registers provided but were included on the final forward and the registers and that the other 2 were absconders trying to abscondees \nbe re-access the payroll. \nhandled in accordance with the provisions of the Uganda Public Service standing Orders. \n2.3 Inconsistencies in Employee Details \nA total of 193 employees on the payroll had inconsistencies in I advised the their dates of birth, captured in the payroll and data captured by Accounting Officer to NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s duly updated by the records and may complicate the employee service history and Ministry of Public retirement procedures. Where the errors in dates of birth increase Service \nwithin a the length of service, it may lead to the irregular extension of specified timeline for employee service. \nappropriate action.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], "page": 14, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that both individuals with \ninconsistencies in NINs had been advised to go to NIRA for \nreconciliation and that management was awaiting their letters \nfrom NIRA for onward submission to MoPS for update. \n2.4 \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy \\| \nadvised the of the payroll including planning, budgeting and payments for the Accounting Officer to; period of four years (2019/2020-2022/2023). \na)Reconcile payrolls on a monthly basis I noted that; \nto ensure that \na) 322 employee records were captured on wrong scale/notches \nsalaries are paid leading to an over computation of UGX.10,464,286 and under \naccurately as per computation of UGX.8,841,028. \nthe salary scales and budget for \nb) Over-remittance of UGX.13,661,323 and under-remittance of \nannual salary UGX.13,661,323 of statutory deductions were made by the \nincrements where entity during the period. \nnecessary. In addition, the \n[ - that non-statutory --] deductions are \nalways accurately computed and promptly paid as per the payroll register. \n2.5 \nDelayed deletion of employees from the payroll \nI noted that UGX.2,243,499 was paid to 4 staff who had either I \nadvised the \nbeen retired, transferred, absconded or died. \nAccounting Officer to These resulted into financial loss to government. \ninitiate a process of deleting these names The Accounting Officer explained that the delayed deletion cases from the payroll. For were pensioners whose extra payments were recovered from staff on transfer of their pension except the 4 cases stated from whom recoveries are service, \nthe \nyet to be made. \nAccounting Officer should initiate a \nprocess of transfer of salary payment to their new duty", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}, [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}]], "page": 14, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "fA", "metadata": {"headings": [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], "page": 15, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2.6 \nReview of the Entity Staff Establishment \nI undertook procedures to review the completeness and relevancy I advised the \nof the entity establishment and noted that; \nAccounting Officer to; i. Out of 133 approved positions, a total of 92 positions were \\|i. Re-assess the filled leaving a gap of 41 vacant positions. \nDistrict\u2019s \nestablishment and \nii. The entity did not have an approved and costed staff liaise with the establishment for primary, secondary and tertiary institutions \nresponsible \nwhile the staff structure for health facilities issued by Ministry \nstakeholders with a \nof Health was not incorporated into the district approved view to mobilize structure. resources to fill \ncritical positions to The Accounting Officer explained that; \nenhance \nservice \ni. Management submitted recruitment plans annually to fill the delivery. vacant positions but these had never been honoured by \nii. Engage relevant increasing the wage bill. \nstakeholders to \nii. Management was in the process of liaising with the line \ndevelop and Ministry for a staff structure to be developed. \nimplement a costed staff structure for \\| \nthe District. \nOTHER MATTER \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \nThe grant aims to develop, rehabilitate and carry out major repairs of rura! 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. \nLwengo District budgeted and received UGX.542,482,424 (100%) for the financial year 2022/23. All the received funds were absorbed representing a utilization level of 100%. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n1 Rural Water and Drilling deep borehole Sanitation Sub- Valley tanks \nGrant (traditional 1 5-stance latrine \nPlanned quantity Actual quantity 2 2 1 it 1 1 component) Mansonary tanks 6 6 Rehabilitation of boreholes 10 10 2 Piped Water Sub- Installation of mini-solar 1 \n1 \nGrant (UgIFT powered \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}, [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}]], "page": 15, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne Ten (10) budgeted projects were provided for in the approved five-year development plan. \noe The projects in the approved work plan match with those included on the indicative list of capital investments and all the ten (10) projects were eligible. \noe The entity undertook desk and field appraisals for the projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}]], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "plan/budget.", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "oe All the 4 (100%) of the ongoing UGFIT projects (seed schools and health centre \n~3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n3.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 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. \nAn analysis of the water budget allocations for the sub counties revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and details in appendix 5. \nSN Sub County Amount Rank Category Rank Interpretation allocated to based \nthe Sub on need \nCounty (UGX) \ni Ndagwe SC \n18,296,769 6 \nMalongo SC \n108,297,377 1 \nLwengo SC \n150,003,040 2 \nSub County with least Least needy by rank allocation \nSub county with third Most needy by rank allocation \nSub county with the Second most needy most allocation \nFailure 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": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 16, "level": 1}}], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that much as the entity would wish to prioritize sub counties with water coverage below the district average, allocation of water facilities was demand driven emanating from the community level.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 16, "level": 1}}], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritize water supply investments for sub- counties that have water coverage below District average rates. 3.1.2.2 Review of the Procurement Process Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires The Accounting Officer explained that the entity had been running a joint advert for all its department contracts targeting the same service providers with a funding from locally raised revenues which was not always readily available. Recommendation I advised the Accounting Officer to ensure that adverts are made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. 3.1.2.3 Review of the Implementation of the Grant activities Paragraphs 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; e All DLGs should have water quality testing kits. DLGs should test at least 20% of the already existing water sources across the e LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. I reviewed the implementation of the Grant activities and noted the following; A review of the annual water performance report revealed that 301 (20%) out of oe 1,471 existing water facilities were not functioning as shown in the Appendix 7. This led to loss of funds and derailed the overall objective of ensuring access to safe and clean water for all. The Accounting Officer explained that out of the 301 water facilities, 158 shallow wells were situated in contaminated underlying zone, 45 spring wells were prone to contamination due to flooding thus unsuitable for repair and 41 deep boreholes experienced fall in water levels as a result of climatic changes which made them seasonally functional. Recommendation I advised the Accounting Officer to liaise with relevant authorities to decide on whether to remove shallow wells among the water facilities to be rehabilitated and ensure that funds are budgeted to rehabilitate the deep boreholes. 3.1.2.4 Lack of water testing kits The district lacked water kits and as a result water test 3.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\"N \\| Progra Td Activity \n\\| Contract \n\\| Pictorial evidence \\| Summary of \\| Audit \\| details Amount \\| \\| \\| \\| 0. mme \ni \n\\| findings (Time, conclusion \\| \\| \\| (UGX) \\| \\| Quality, \\| \n\\| \\| \\| Quantity, Cost \\| \n\\| \\| \\| \\| \\| and i \n\\| \nFunctionality) \n1 \\| Human \\| Construction \\| 3;125,417,273 \n\\| \\| of i \nMEE: \\| The works for: \\| The i Capital Katovu Seed \\| \n\\| 3 \\| \n\\| lcm construction \n3- 2 classroom \n\\| \\| Develop School", "metadata": {"headings": [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}, [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}]], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "IH", "metadata": {"headings": [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \u201a rs \\| \n\\| block, 2 unit works were at ment \\| \\\\ if oh science laboratory \\| 50% i \\| \\| , Start date: \\| \n\\| ee \\| block, \n\\| according to io \\| 301172023 \\| \nI co ae \\| administration \\| the site \\| \\| \\| \\| End date: \\| \nu \\| block,2 unit \\| engineer \\| \\| \\| \\| 30/1/2025 i \nsee 7 \\| teacher house and \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}], [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}], [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}]], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| rm \\| kitchen, 4 latrines \\| \n\\| i \\| \\| Amount paid to \\| \n\\| ==\") blocks were still \\| \\| \u2018 \n\\| \\| \\| date: UGX. \\| \n\\| ASS \\| ongoing by the \\| \n\\| \\|! \\| 1,516,192,068 \\| \ntime of inspection \\| ' Upgrade of ~ 617,000, 000 \\| I \\_\\_ \\} \n2 \n\\| \nThe works for the \\| The i \\| \\| F ZA \\| \\| \\| j \nLwengenyi HC \\| \ni N maternity ward, \\| construction \\| \\| \\| \\| ee 4 \\| \\| \nII to III \nps, VIP 4-stance works were at \\| \\| \nLJ latrine, placenta \\| 90% \n\\| \\| \npit, medical waste \\| according to \\| Start date: \ni \ni 12/6/2023 \n\\| pit and OPD were the \nsite \\| \\| End \n7 still ongoing by the engineer date:12/12/202 \n\\| \\| time of inspection. \n\\| \n3 \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}, [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}]], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], "page": 21, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure close monitoring of the projects and ensure completion in the contract period for the anticipated services. 3.3 Micro Scale Irrigation The GoU is implementing the micro scale irrigation programme in Lwengo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. Lwengo District and budgeted and received UGX.916,837,708 (100%) to implement the following activities. SN Category Activity Planned Actual quantity quantity Capital Development (micro Installation of irrigation 30 scale irrigation equipment equipment Complementary services of farmers demo farms [4 1 \\| I designed audit procedures to assess whether the utilization of the District micro- scale irrigation Grant was done in accordance with the grant guidelines. The following were my observations; 3.3.1 Positive observations I noted the following areas where management had commendable performance; e The District spent on only eligible activities as per the guidelines. \u00a9 30 irrigation equipment had been delivered to selected farmers who had paid co- payment funding of UGX.96,400,000 which had been transferred to TSA account. e All the budgeted funds UGX.916,837,708 were received by the district. oe The District complied with the selection criteria for the lowest priced technically responsive bid to Anjana Projects LTD for the thirty (30) procurements done. o The supplier offered training and technical support to the farmers upon delivery of the equipment. Areas of improvement I noted the following areas where the District needs improvement; I noted that all the expenditure categories for capital development and complimentary services were lumped on one and two item codes respectively; that is 224006 and (225204 and 263310) as shown in Appendix 8. I was unable to undertake analytical review of expenditure incurred on complementary activities. The Accounting Officer attributed this to budgeting limitations on the PBS. Recommendation I advised the Accounting Officer to liaise with the MoFPED Budget Directorate to ensure that the PBS harmonised to include the required codes as per the guidelines. 3.3.4 Implementation of the Micro irrigation program Paragraph 4.1.1,4.2 (14) 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- e friendly communication materials to be developed and issued by MAAIF. e The supply and installation of", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}]], "page": 21, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}], "page": 22, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Description Budgeted Amount (UGX) \n1 Awareness of political leaders \n34,381,414 2 Program monitoring and supervision of irrigation equipment installation \n22,920,943 3 Awareness of farmers \n43,841,886 4 Conducting farm visits \n45,841,885 5 Demonstrations 28,920,942 le Farmer field schools \n51,302,357 Z Coordination with MAAIF \n2,000,000 W Total 229,209,427 as unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as \nAs a result of the shortcomings, the purpose for which the funds were disbursed led to poor implementation of the program during the financial year under review. \nThe Accounting Officer attributed this to delayed prequalification of suppliers by MAAIF and that most of the prequalified suppliers showed no interest leading to few being overwhelmed by the tenders given.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}]], "page": 22, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MAAIF for more prequalified suppliers to ensure that supply is done on a timely basis. 3.4 Management of pension and gratuity 3.4.1 Funding of pension and gratuity I reviewed the approved wage, pension and gratuity estimates for the financial year 2022/2023 and noted that Lwengo District budgeted to receive UGX.3,266,367,344 during the year under review and received UGX.2,783,223,625 representing 85% performance leading to an under funding of UGX. 483,143,719. Table showing Breakdown of Lwengo District Budget and releases for the year; Category Initial Approved Revised budget Amount released %age budget (UGX) (UGX) (UGX) funding received (UGX) Pension 762,866,463 1,661,346,905 1,178,203,188 \\| \\| 71% \\| [ Gratuity 628,661,674 1,527,142,116 1,527,142,114 100% \\| Pension and 77 878,323 77 878,323 \\| 77 878,323 \\| 100% gratuity \\| \\| \\| arrears \\| \\| Total 1,469,406,460 3,266,367,344 2,783,223,625 85% m \\| Funding shortfalls lead to accumulation of arrears pension and gratuity funds. The Accounting Officer explained that a supplementary budget for pension of UGX.898,480,442 was allocated to the Vote in September 2022. However, a cash limit of UGX.483,143,717 was not provided for utilization. Recommendation I advised the Accounting Officer to follow up MoFPED to ensure that cash limits are availed for utilisation. 3.4.2 of and funds Under absorption of released funds negatively impacts service delivery. The Accounting Officer attributed this to MoFPED releasing pension and gratuity funds in excess of the required payments to pensioners. I advise the Accounting Officer that the matter would be brought to the attention of MoFPED. Recommendation I advise MoFPED to warrant the correct IPFs for the entity to avoid excess release of funds without providing cash limits. 3.4.3 Under payment of pension Article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. I reviewed the payroll registers (IPPS) and IFMS payments and noted an under payment of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "' | Employee ] _ |", "metadata": {"headings": [{"headings_0": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Supplier Supplier IFMS \\| IPPS Variance , \n\\|", "metadata": {"headings": [{"headings_0": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 200462 903789 \\| Matovu Kitamirike \\_ 5,576,912 \\| 6,083,904, 506,992 \\| 1 J \nj \n\\| \n\\| \n2 1 216843 881126 \\| Kasekende Francis 5,956,753 \\| 6,498,276 541,523 \\|", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}]], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. 419454 \\| 522874 \\| Abarihamwe \\\\ 2,497,848 \\| 2,993,979 \\| 496,131 \\|", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n4 972013 1141870 \\| The Estate Of The 3,242,800 \\| 3,537,600 294,800 \\| \\| \n\\| Late Kaliisa John \n\\| \nu Kalifanltd 0000010 \u201aTotal \\| \\| \"47,274,313 \\| 19,113,759 \\| 1,839,446 \\| \n\\| \n- \nThe under payments affected livelihood of pensioners/beneficiaries. \nThe Accounting Officer attributed this to varying length of service for the employees. \nSN Funds Amount Amount Amount Recover \nReceived Recovered Outstanding %age (UGX) (UGX) (UGX) \n992,700,450 7,767,000 765,772,223 1% 954,482,069 15,083,800 374,156,343 3% \\| 1,547,182,519 22,850,800 1,139,928,566 1% \nThe low recovery was attributed to lack of operation funds for the staff to make follow ups on the youth and women groups. \nThe Accounting Officer explained that some of the business closed due to poor climatic conditions, quarantine on movement of animals which affected the livestock businesses and deliberate refusal to repay the funds. \nRecommendation \nI advised the Accounting Officer to follow up on the recoveries of funds from the youth groups to ensure continuity of the revolving fund. \n3.6 \nLack of medicines and supplies at Health facilities \nChapter 15 of the Management of Medicines and Health Supplies Manual, March 2012 requires entities to always ensure that the facility has optimal stock on hand (stock levels between minimum and maximum), so that the facility will not be immediately affected by stock-outs by the supplier. \nA review of a letter dated 1/6/2022 to the Permanent Secretary requesting for medicines revealed that Kagganda HC II in Kkingo Sub County had not been receiving medicines and medical supplies since 2010 despite NMS receiving", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}]], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "payments.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 25, "level": 2}}, {"headings_1": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "This affected the service delivery of the facility coupled with burdening other facilities to share their medicines with the health Center. \nThe Accounting Officer explained that Kaganda HCII was missing on the list submitted by MoH to NMS to receive medicines and other medical supplies.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 25, "level": 2}}, {"headings_1": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, [{"headings_0": {"content": "payments.", "page": 25, "level": 2}}, {"headings_1": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}]], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the relevant authorities especially NMS to ensure that the Heath Center was considered in the supply of medicines and medical supplies. \nthere is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Lwengo District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}]], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], "page": 26, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 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 an on the effectiveness of the District\u2019s internal control. oe Evaluate the overall: presentation, structure and content of the financial statements, 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 these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}]], "page": 26, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 28, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The 10 sampled PDM SACCOs operated with a fully constituted Board that held ce \nregular Board meetings. \ne The HLG core implementation team trained households and enterprise group leaders in 45 parishes on household visioning and enterprise analysis. \nThe 10 sampled SACCOs were registered under the Cooperative Societies Act. \no \noe The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. \ne UGX.1bn was transferred to the 10 \nSACCOs with evidence of \n4.4.3.1 Planning and Budget Performance \nI reviewed the Lwengo District approved work plan and budget for PDM activities and noted the following. \na) Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 22 out of 45 PDM SACCOs received in the second quarter, the 45 received in the third ist] as shown in the table below; \nSN Month of release \nNo. of PDM SACCOs Amount paid on the paid on the date \ndate", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 28, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 29, "level": 2}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 October 22 550,000,000 2 March 45 1,700,000,000 3 May 45 2,250,000,000 45", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 29, "level": 2}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4,500,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,500,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 29, "level": 2}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Late disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM objectives. \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "4,500,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 29, "level": 2}}, [{"headings_0": {"content": "4,500,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 29, "level": 2}}]], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer that the matter would be brought to the attention of MoFPED. \nb) Disbursement of Parish Revolving Fund (PRF) to the Households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence \nRecommendation \nI advised the Accounting Officer to ensure timely disbursement of funds to the subsistence households after the training on the usage of PDMIS. \n4.4.3.2 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}]], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \nThe Supervisory Board comprised of 3 members who checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Management structure", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}]], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 30, "level": 3}}, {"headings_1": {"content": "require that;", "page": 30, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 30, "level": 3}}, {"headings_1": {"content": "require that;", "page": 30, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish \ne The PDCs that developed, the priorities were The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 30, "level": 3}}, {"headings_1": {"content": "require that;", "page": 30, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "not prepared in the prescribed format attributed this to the Committees (PDC) showing category, name of priorities, prescribed format for location and date of \nwas not \nto elect the Substantive Executive Committees of the SACCOs. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}, [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}]], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. SACCO \nThe 10 SACCOs did not constitute the The Accounting Officer Committees and Marketing sub Committees. \nexplained that this was Sub Committees \nan oversight on part of management for not having constituted the marketing \nsubcommittee", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Failure to have functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to; \noe Obtain the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. \no Ensure that all subcommittees are set up to prepare the farmers obtain market for their produce in time. \n4.4.3.3 Registration of PDM SACCOs and Enterprise Groups \nSection 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that a SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe 10 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 11. \nEnforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer explained that subject to Section 6 of the Cooperative Society Act, CAP 118 2020 (as Amended) all new SACCOs were registered on probation for a period not exceeding 24 months from the date of registration.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}, [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}]], "page": 31, "document_name": "Lwengo 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": "Recommendations", "page": 31, "level": 1}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the SACCOs obtain licenses in compliance with the laws after the \n\u2018The Accounting Officer explained that the insurance scheme had to go- through Parliament to determine the amount to be paid by the individual beneficiary. \nRecommendation \nI advised the Accounting Officer to liaise with the PDM Secretariat to have the insurance policy operationalised. \nJohn F.S. Muwanga AUDITOR GENERAL \n27\" December, 2023 N", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}]], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "VRUGTMAr", "metadata": {"headings": [{"headings_0": {"content": "VRUGTMAr", "page": 32, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 32, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1(a): Performance of Local Revenue \nNo Source \nApproved \nActual Variance \\| Reasons for under/over collection budget Collections \nTax Revenues \nLocal Services Tax \n193,589,350 145,800,104 \n47,789,246 Poor business performance resulting from post Covid effects which affected most the organisations and \n\\| private schools. \nLand fees \n20,000,000 \nBusiness Licenses \n94,034,616 \nOther tax revenues \n90,978,001 \n46,029,227 -26,029,227 More application fees paid for titling of land by the community and the effects of oil and gas pipeline as most the people acquired land titles for purposes of compensation. \n42,734,680 51,299,936 Most of businesses were closed as result of post coved era \n15,914,700 75,063,301 Most of businesses were closed as result of post covid era. Some hotels were recovering from the local down and others either closed completely or changed business form \nAdministrative fees 309,562,840 154,833,734 154,729,106 -Quarantine on movement of animals resulting from and licenses \nfoot and mouth disease which affected markets", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}]], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- revenue from property rates were overestimated due to unavailability of Valuation Rolls and property tax", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Other fines and \n3,325,000 \nrates \n445,000 2,880,000 Received lower cases than anticipated. This comes as Penalties and when cases arise. \nMiscellaneous 147,082,037 134,339,728 12,742,309 \nRevenue \nTotal Revenue 858,571,844 540,097,173 318,474,671 \nAppendix 1(b): Planned activities not implemented due to under collection of local revenues \nN Out-put Activity \nPurpose of the un- Budget Amount o implemented activities \n1 Facilities Management \\|Personnel management Institutional coordination \n1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}]], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- management partially done. \n\\| \n2 Finance and Accounting \\|-Planning and budgeting) -Data collection for \n84,636,575 services", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "planning and budgeting", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- related activities", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- the moral of the\n- and entertainment staff\n- of accountable and\\} -Improve on local revenue Office stationery mobilization\n- and accounting -Institutional coordination activities partially done\n- and repair of Motor Vehicles\n- of Motor Vehicle", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5 Records Management -Records management -Institutional coordination \n6,200,000 partially done \n6 Administrative and \\|-65% transfers to LLGs local! -Institutional coordination \n119,665,627 Support Services revenue \npartially done", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 34, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- of Council \n2 ICT Services -Records management ICT services \n2,000,000 8 Inspection and \\|Inspection and monitoring, Strengthening institutional \n15,815,040 Monitoring \nduring the institution support support \n9 Compliance and \\|-Monitoring, supervision and) -Strengthening \n1,104,563 Enforcement Services inspection of LLGs \naccountability\n- improve on public \nservice performance \nmanagement \ni 10 Management of \\|DAC allowances meetings -Strengthening \n649,547 Government Accounts accountability \n11 Capacity Strengthening \\|-Training in financial literacy Strengthening private \n18,134,019\n- of Head teachers and) sector institutions and school management organizations capacity in committees in their roles financial literacy\n- the capacity \nof Head Teachers and SMCs \n12 Support to agro- [Farmer co-funding towards Supply of micro-irrigation \n10,000,000 processing & value \\|micro-irrigation equipment equipment \naddition \n13 Land Information \\|-Acquisition of land for the To improve on public \n20,000,000 Management district service performance \nmanagement \n14 Response to Gender \\|Mediation of Gender based) Response to Gender based \n1,000,402 based violence cases, violence\n- out locus visits to the victims\n- out community awareness on community based violence\n- of Juveniles to, \nCourt \n15 Public Service \\|-subscription to ULGA -Strengthening \n13,260,000 Performance -Holding National functions accountability \nmanagement\n- towards death -To improve on public and funeral services \nservice performance", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 34, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "16 Data Management and \\|-Hire of Motor Vehicle \nmanagement \nData collection for planning \n500,000 Dissemination and budgeting \n17 Development and \\|-Subscription to ICPAU Strengthening \n6,467,434 Management of \\|-Development \nand) accountability and", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}]], "page": 34, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Focus/The Activities", "metadata": {"headings": [{"headings_0": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "program (Program Output matic area Implementati and other on Action capital Plan) Output projects/p rograms \nPlanned Are Is the Conclusio Conclusion performance Target there perfor n at at Output indicator(s) for the clear mance Activity level", "metadata": {"headings": [{"headings_0": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}, [{"headings_0": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}]], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Measure) Financial targets indicat Level (Fully", "metadata": {"headings": [{"headings_0": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "year and or used (Fully Quantified Note: KPIs perform by Quantified /Not fully could be ance Manag /Not fully Quantified numbers or \nindicato ement Quantified ) percentage rs to reason ) \ne.g. number measure able? \ncompleted or perform (Yes/N \npercentage ance o) If \ncompleted quantifi no give \ncation? \nthe", "metadata": {"headings": [{"headings_0": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Yes/No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 35, "level": 2}}, {"headings_1": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "reason \n) If no \ngive the \nreason \n01-AGRO- 01- 01060104- 010017- Micro Installation of Number of \nNot fully Not fully INDUSTRIALI Institutional Regular Machinery Irrigation UgIFT Microscale irrigation \nquantified quantified ZATION Strengthenin collection and acquisition \nirrigation projects equipment \ng and dissemination of and \ninstalled for \nCoordination agriculture data maintenance \nfarmers \nundertaken \n01-AGRO- 01- 01060203- 010016- Parish Model Number", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 35, "level": 2}}, {"headings_1": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 2}}, {"headings_1": {"content": "(Yes/No", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "INDUSTRIALI Institutional Enabled Farmer sensitisation parishes", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 2}}, {"headings_1": {"content": "(Yes/No", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ZATION Strengthenin agricultural mobilisation \nprograms enhanced which \ng and extension and \nsensitisation Coordination supervision sensitisation \nhas been", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "system", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "conducted developed and \noperationalised \n010017- Licensing of fishers Number of", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "system", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Machinery & fishing vessels fishers and", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "system", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "acquisition fishing vessels \nand \nlicenced \nmaintenance \n06 NATURAL 03 Water 06060302 000006 Water Grant Monitoring \nNot fully Not fully RESOURCES, Resources Strategy for Planning and supervision \nquantified quantified ENVIRONMEN Management NDP III Budgeting capital works \nT, CLIMATE implementation services Construction of Number", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "CHANGE, coordination motorized solar motorized solar Quantified Quantified LAND AND developed. \npowered source powered \nWATER \nsources \nconstructed \n2 Deep borehole Number \nYes Fully Fully drillings borehole Quantified Quantified drillings done \nConstruction of a 5 Number of 5 \n. - Fully Fully stance lined latrine stance lined", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "latrines constructed \n32 \nPiped Water Number of 1 Yes Yes Fully Fully Extension piped water", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}, [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}]], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "extensions done", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Contract staff contract staff", "metadata": {"headings": [{"headings_0": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "to be paid \nConstruction of a Number of 1 Yes Yes ly 3000cc Valley tank valley tanks", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "constructed \nRetention Number of fully previous prior year ified ified projects projects to be \npaid retention \nBorehole Number of", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Spares/Motorised", "metadata": {"headings": [{"headings_0": {"content": "Spares/Motorised", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "borehole \nsolar gadgets spares/motoris ed \nsolar gadgets \nConstruction of a", "metadata": {"headings": [{"headings_0": {"content": "Spares/Motorised", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}, [{"headings_0": {"content": "Spares/Motorised", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}]], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Spares/Motorised", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3000cc Valley tank 3000cc valley", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Spares/Motorised", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "tanks constructed 12 HUMAN 01 Education, 1203010601 320003 Seed School Number", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "CAPITAL Sports and Basic Assets and Constructed seed schools", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DEVELOPMEN skills Requirements Facilities \nconstructed \nT and Minimum Management \nstandards met \nby schools and \ntraining \ninstitutions \n12 HUMAN 01 Education, Basic 320003 Education Classrooms and Pit Number \nNot fully Not fully CAPITAL Sports and Requirements Assets and Grant latrines constructed Classrooms and \nquantified quantified DEVELOPMEN skills and Minimum Facilities \nin selected schools pit latrines \nT standards met Management constructed \nby schools and", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "institutions \n09 03 Transport 09020401 260014 Road Uganda Vehicles and road Number \nNot fully Not fully INTEGRATED Infrastructure Capacity of Equipment Road Fund equipment repaired vehicles and", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "training", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "TRANSPORT and Services existing and Fleet \nroad equipment \nINFRASTRUCT Development transport Management \nrepaired \nURE AND infrastructure Services \nSERVICES and services \nincreased. \n04 Transport 09040106 260002 District and Number \nNot fully Not fully Asset Community District Community access district and", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "training", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": ", \nManagement access & feeder Urban and \nroads maintained community roads Community access roads constructed & Access Road \nmaintained maintained to Maintenance \nfacilitate market \naccess \n33 \nAppendix 3: Extent of Implementation of outputs \nExtent of Implementation of output \nBudgeted Amount Audit Audit (Progra hematic performan amount released Spent UGX Perfor Conclusi Conclusi Impleme and indicator(s on \nm area ce UGX UGX (\u2018000\u2019) mance on at at (\u2018000\u2019) (\u2018000\u2019) activity output ntation other ) \nlevel level Action capital (Measure)", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}, [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}]], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Fully/P (Fully/P", "metadata": {"headings": [{"headings_0": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Plan) projects artial/N artial/N Output /progra Note: KPIs \not \nms could be Implem numbers \nented)- or \nExtent percentag \nof \nee.g", "metadata": {"headings": [{"headings_0": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 37, "level": 4}}, {"headings_1": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "number entation entation completed of of or activity output percentag (Look at e GL items", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 37, "level": 4}}, {"headings_1": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "completed", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 37, "level": 4}}, {"headings_1": {"content": "implem", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and identify activities with substanti al amounts, 01- 01- 01060203 010016- Parish Model Number of 45,025,000 45,025,000 45,025,000", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 37, "level": 4}}, {"headings_1": {"content": "implem", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "completed", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AGRO- Institut -Enabled Farmer sensitistion parishes in", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "completed", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "Fully", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "INDUST ional agricultur mobilisatio programs which \nnted RIALIZA Streng al n and \nenhanced sensitisation \nTION thenin extension sensitisatio \nhas been \ngrand supervisio n conducted \nCoordi n system \nnation", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "Fully", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 1}}, {"headings_1": {"content": "Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and \noperation \nalised \n010017- Licensing of Number of \nFully Fully Machinery fishers & fishers and", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 1}}, {"headings_1": {"content": "Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 1}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "acquisition fishing fishing \nnted nted and vessels vessels \nmaintenan \nlicenced \nce \n03 06060302 000006 Monitoring &", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 1}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Water Strategy Planning supervision \nImpleme Impleme Resour for NDP and of capital \nnted nted ces III Budgeting works \nManag implement services Construction Number of", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ement ation of motorized motorized \nImpleme Impleme coordinati solar solar \nnted nted on powered powered \ndeveloped source sources \nLAND \nconstructed \nAND 2 Deep Number of Fully WATER borehole borehole Impleme drillings drillings nted done \nConstruction Number of \nofa5 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}, [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}], [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}]], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 4}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "stance lined lined latrine \nlatrines constructed Piped Water Number of Extension piped water", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 4}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "extensions \nnted done \nWage for 1 Number of \nContract contract Impleme staff \nstaff to be \npaid \nConstruction Number of 1 of a 3000cc valley tanks", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}]], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Valley tank constructed \nnted Retention on Number of \nprevious prior year", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}]], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "year projects to \nprojects be paid \nretention \nBorehole Number of \nSpares/Moto borehole \nImpleme Impleme rised solar spares/moto \nnted gadgets rised solar \ngadgets \npurchased \nConstruction Number of \n1; Fully of a 3000cc 3000cc \nImpleme Impleme Valley tank valley tanks \nnted constructed \n01 12030106 320003 UGIFT Seed School Number of m \nEducati 01 Basic Assets and Constructed seed \non, Requirem Facilities schools \nSports ents and Manageme \nconstructed \nand Minimum nt \nskills \nstandards \nmet by \nschools \nand \ntraining \nInstitution \nS \nTotal \n35 \n1,873,334,846\\|1,873, 334,846 873,314,268 1 Fully", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}]], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted nted", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 4: Utilization of the Wage Budget \nDepar Department Approved Supplementar ee Revised Warrant UGX) Payments Unspent tment Name Budget (UGX) y Budget (UGX) (UGX) Balance code (UGX) UGX 01 Administration 850,032,150 0 850,032,150 850,032,150 827,373,856 22,658,294 02 Finance 223,092,889 0 223,092,889 223,092,889 222,141,270 951,619 03 Statutory 227,642,100 0 227,642,100 227,642,100 216,810,552 10,831,548 Bodies \n04 Production 942,912,970 304,487,030 - 1,247,400,000 1,247,400,000 Er 1,238,085,021 9,314,979 05 Health 4,337,229,315 388,800,000 4,726,029,315 4,726,029,315 1,138,387 06 Education 12,108,770,195 3,104,692,154 15,213,462,349 15,213,462,348 15,172,492,07 40,970,276 2 \n07 Roads 125,758,928 0 125,758,928 125,758,928 125,712,259 46,669 08 Water 40,539,072 27,568,005 68,107,077 68,107,077 59,657,567 8,449,510 09 Natural 119,616,000 58,000,000 \\| 177,616,000 177,616,000 177,203,210 412,790 Resources \n10 Community 147,418,683 0 147,418,683 147,418,683 146,792,567 \\| 626,116 Based Services \n11 Planning 30,308,872 0 30,308,872 30,308,872 23,534,252 6,774,620 12 Internal Audit 54,045,131 0 54,045,131 54,045,131 53,476,353 568,778 13 Trade and 33,919,241 0 33,919,241 33,919,240 33,844,274 74,966 Indust \nTotal \n19,241,285,546 3,883,547,189 23,124,832,735 \\| 23,124,832,733\\| 23,022,014,181 102,818,552 \nAppendix 5: Fairness in the distribution of projects \nSN Sub County Water District Variance Amount %age of Rank Rank coverage average \nallocated to amount based on based rate rate \nthe Sub allocated to need allocation County the Sub \nCounty out of \nthe total \ndistrict grant", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Kisekka SC", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "26% 79,734,125 \\| 14.7% [5 \\| 4", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Ndagwe SC", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5% 18,296,769 3.4% 6 6 3, Kkingo SC 95% 67% 28% 26,468,602 4.9% 4 5", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Malongo SC 49% 92% 43% 108,297,377 20% i 3\n5. Kyazanga SC 90% 20% 118,200,608 22% 3 2\n6. Lwengo SC 51% 85% 34% 150,003,040 28% 2 1 Total 501,000,521 \\|", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 6: Review of the Procurement Process \nSN CONTRACT DETAILS PROCUREMENT CONTRACT CONTRACTOR DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT UGX \nSIGNING", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Construction of valley tanks Lwen599/wrks/2022/ \\| 59,981,500 LR Contractors & 21/7/2022 \\| 25/10/2022 23/00006 General Services\n2. Installation of motorized mini Lwen599/wrks/2022/ 114,960,399 Tripah Engineering 21/7/2022 19/10/2022 solar powered borehole system 23/00005", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Services Ltd Supply of boreholes \nLwen599/wrks/2022/ 59,979,400 ICON Projects Ltd 21/7/2022 16/12/2022 23/00007 \nAppendix 7: Functionality of Existing water facilities \nItem Description Total Water Functional Non-functional Percentage points in the Facilities facilities Non District", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Functionality", "metadata": {"headings": [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], "page": 40, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \nNo. of protected springs 109 64 45 41.2% No. of shallow wells with 440 282 158 35.9% pumps \nNumber of deep boreholes 230 149 81 35% with hand pump \n\\| 8 0 0 Valley tanks 8 \nRain Water Harvesters 639 631 8 0.012% Dams 12 2 5 42% PSP/Kiosk, Tap Stands 33 29 4 12% Total 1471 1170 301 \nAppendix 8: Planning Activity \nBudget Budget Budgeted Actual Actual Actual Codes not allocation code Amount expenditure Allocation codes allocated percentage (UGX) (UGX) Percentage \n\u2014 \nEnhancing ia LG capacity to support Maximum \nirrigated agriculture 25% 206,288,776 25% 225204 221001 263310 281504 Program monitoring & supervision \nand other incidental activity costs 221001 & 22,920,651 \n221002 \n(10%) \n281504 \nBuilding awareness of local leaders to increase programme awareness in \n221002 \ntheir jurisdictions (15%) \n\\| Enhancing farmer capacity for uptake \\| Minimum 75% \nof micro-scale irrigation \n221002 687,628,281 687,628,281 75% 224006 221002 e Awareness raising of farmers 211102, \n211102, 211103 \n211103 e Farm visits and 227004 227004 \n312202 \ne Demonstrations 224006 221002 and \n312202 \ne Farm field schools \n221002 \nTOTAL 100% 687,628,281 100% \nAppendix 9; Delayed supply and installation of irrigation equipment \nExpected Actual Delivery \nDelivery \nProcurement Equipment Supplier Commencement and and Variance Reference Date installation installation Date \nDate \nLWEN599/SPLS/2022- / a u: 5 7 LTD \nC=(A)- ZEN (B) \n26/06/2023 -67 \nLWEN599/SPLS/2022- Turyakira Michael 13 \n2023/00030 \nGad \nLWEN599/SPLS/2022- Mulindwa Matovu 14 \n2023/00030 \nRichard \nLWEN599/SPLS/2022- Hon: Ssendawula 15 \n2023/00013 \nAnjana Projects LTD 26/06/2023 26/07/2023 01/09/2023 -37 Delayed supply Anjana Projects LTD 02/07/2023 01/08/2023 01/09/2023 3 Delayed supply Anjana Projects 2 LTD 03/04/2023 02/05/2023 18/04/2023 1 Timely supply \nLWEN599/SPLS/2022- \n16 \nSsuubi m Zainabu Anjana z Projects 2 LTD 03/04/2023 02/05/2023 18/04/2023 1 Timely supply 2023/00013 \nLWEN599/SPLS/2022- Magembe Abduh \n17 \n2023/00013 \n18 \n19 \nAnjana 5 Projects 7 LTD 03/04/2023 02/05/2023 18/04/2023 1 4 Timely supply 1 Timely i supply \n2 0 1 2 1 1 2 2 ar \n2 3 \n2 4", "metadata": {"headings": [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}]], "page": 40, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "EERIE Tse [mmemonee worn wean even a] mern", "metadata": {"headings": [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], "page": 41, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "25 \n26 \n1 \n27 \n28 \n, \ni 29 \n3 0 pI \nAppendix 10: Disbursement of Parish Revolving Fund (PRF) to the Households \nSN Vote Parish PDM SACCO Name Total PRF Total %%age Remarks Name Name received Disbursements disbursed (2021/2022&2022 (Loans) \n/2023 \nCA) (B) (C) = (B/A \n1 888- Central Central ward Lwengo T/C \n\\| 106,883,687 24,000,000 22% 0, Lwengo Ward PDM SACCO 1 \n2 \nChurch Church ward Lwengo T/C \n106,883,687 23,000,000 22% 5 \nward PDM sacco \n3 \nKankamb Kankamba Kisekka PDM a parish SACCO \n4 \nKiwangala Kiwangala Kisekka PDM \naor \nSACCO \n5 \nKinoni A \nKinoni A Kinoni T/C PDM \nparish \nSACCO \n6 \nKinoni B \nKinoni B Kinoni T/C PDM \nparish \nSACCO \n7 \nMakondo Makondo Ndagwe PDM \n\u00e4rish \nSACCO \n8 \nKalisizo \nKalisizo Lwengo S/C PDM \n106,883,687 29,300,000 27% 106,883,687 14,000,000 13% a; 106,883,687 24,000,000 22% 6 106,883,687 24,000,000 22% 0 106,883,687 31,699,600 30% 5 \n6", "metadata": {"headings": [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}, [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}]], "page": 41, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Lyantonde District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Lyantonde District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..9425fec3d59ca0a29da1535a8daedd68811bc5d4 --- /dev/null +++ b/reports/chunks/Lyantonde District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LYANTONDE DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIG INAL, COpy", "metadata": {"headings": [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}], "page": 1, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}, [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}], [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}]], "page": 1, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table BT Cereb \nii ens ernsnss i iessaniniitineneasouennrn nennen nen vorne \nmeer mans nennen 1 ag \nELISE CP BREITER iii 1a namen sence en nee \neen", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}]], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Cs", "metadata": {"headings": [{"headings_0": {"content": "Cs", "page": 2, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nen ner nee", "metadata": {"headings": [{"headings_0": {"content": "Cs", "page": 2, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nn EEE EEE, \nKEY AUDIT MATTERS..........enensssessesnseseennsnsnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnennnnenenennnene \n1 nennen \n1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll........u..uuunennn 9 EMPHASIS OF MATTER.......ccccccssssssssssesessesesseseesessesesesscsucscsscussvsucssusevsvsacssissrsavevsecensasevsneansavanaveavenees 12 \n3.0 \nChange in Accounting Treatment for Non-current Assets... 12 \nOTHER MATTER .issc.--cnecseneanteectsercanereteassesaavanics 13 snansennunetavesvitseaves tn nysessae vou evs ceunysuaistagoeeue vseuttanuevetevavneviet \n4.0 Implementation of Key Government Grants/PrograMMeS........ccccccccscscssssesesesscsteesesseseeees 13 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n16 ................... \n4.3 Edlisati\u00f6n Development Grant \n18 aussen sunnienennennnnnnnn nn nun nnunuennnn nenn nenne \n4.4 Micro Scale Irrigation.......eeeeennnnnnnnnnnnnnnnnnnnnnnnnennnnnennenneeenennnennnnn 19 4.5 Management of Uganda Road Fund ....................enennnenennnnennnnnn 21 \n4.6 Management of pension and gratuity \n23 een \n4.7 YELP ANG UWEP Laon eeecceesneseenessssesssnessesesscscavessesessevessavsussvensuvsusensscecssssesevevsecevsesevavanseneeees 24 \n4.8 LANG MANAGEMENK oo... \n27 ee eecce ees csessessesesteseesesssussscsseusscsucscsvsacevsacevsvesesseeusuvevseeesecensvesesuearecsneanees \nFQ UNderrstafhing 28 oo... ee cecceceeseeseseeneseeseseensssseessssssesesssssssessusstsusscavsnsacsusssevevsissesevevsesavsavevevsneseees \nOTHER INFORMATION ........cccsessesessessesesssesessssnsssesssscsssscsseessnsucsssutavsssessvsussvsssevsacavsavarcassesuvavaveesaneaves 28 \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........ccccccccccsseeeseseeseeees 28 \nAUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........cccccsescesseeee- 29 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}, [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}]], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LLG Lower Local Governments \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development PBS", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}, [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}]], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 7}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PFMA Public Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 7}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 7}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ar PS/ST", "metadata": {"headings": [{"headings_0": {"content": "ar PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 7}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \nUganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "ar PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 7}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Women Empowerment Project YLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \n. \nON THE FINANCIAL STATEMENTS OF LYANTONDE 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 Lyantonde 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 Lyantonde 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": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lyantonde 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. \nIn arriving at my findings, I reviewed docurrentssuch 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 Lyantonde District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.25,255,018,125 out of which UGX.23,733,829,123 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding 19 \nUGX \n1 Recurrent (Wage) 16,474,735,105 16,474,735,099 100 2 Recurrent (Non-wage) 4,807,579,477 3,972,703,543 3,528,243,749 73.3", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development 3,730,850,275 93.9", "metadata": {"headings": [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Total \n25,255,018,125 23,733,829,123 93.98 \nOut of the total warrants of UGX. 23,733,829,123, I reviewed the utilisation of warrants worth UGX. 18,183,625,141 (76.6%) as summarised in the table below \nSn Details Actual Cumulative Cumulative expenditure Actual %age out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 2}}, {"headings_1": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "warrants \\|\\| \n1 Wage expenditure (Payroll audit/FS- 15,689,551,655 15,689,551,655 66.1 audit) aggregate of 211101; 273104 \n&273105 \n2 Theme area-PDM expenditure \naudited \n3 Focus area-Education grant -", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 2}}, {"headings_1": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 30,016,991 15,719,568,646 66.2 \n173,494,050 15,893,062,696 66.9 \n4 Focus area-Microscale irrigation 115,824,720 16,008,887,416 67.4", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}, [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}]], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 Focus area-UGIFT (Infrastructure) 962,570,695 16,971,458,111 71.5 \n\\| \n6 Focus area-Water development 435,903,970 17,407,362,081 73.3 grant (Piped water, and Rural water \nand Sanitation grant) \n7 Outputs/activities under budget 388,246,402 17,795,608,483 74.9 performance review (URF Road \nNO Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local] I advised the revenue of UGX.190,414,000 however; by the end of the year, only Accounting Officer UGX.186,675,418 had been collected representing 98% performance. The to \ndevise summary is in the table below and the details are in appendix 1. \nstrategies of mobilising \nN Source Approved Actual Variance revenue from o \nbudget UGX Collections UGX \nviable sources and UGX \nadopt the use of Tax Revenues 73,587,000 99,041,251 -25,454,251 E-collection to Non-Tax Revenues 116,827,000 87,634,167 29,192,833 recognise all the Total \n190,414,000 186,675,418 3,738,582 budgeted local revenue. \nThe DLG collected \nrevenue \nfrom LST, business . license . and other tax revenues which are commendable performance, however, this may be an indication that the local revenue targets set were low compared to the District\u2019s revenue potential. Refer to Appendix 1. \nOverall, the DLG under collected local revenue which denied the District resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the un- Budget implemented activities Amount (UGX) \n1 Trade Welfare & Inadequate supply of 1,000,000 developmen Entertainmen small office utensils and \nt t items \n2 Farmers Sensitisation Inadequate Sensitisation 2,500,000 mobilisation activities of farmers \nand \nsensitisation \n3 Administrati Procurement Inadequate supply of 238,582 ve and \nof Stationary stationary for office \nsupport \nservices \nTotal \n3,738,582 \nThe under collection of local revenue was attributed to; \nBusiness licence is collected in calendar year and by the end of the e \nfinancial year collections were still going on. \nThe Accounting Officer explained that during the financial year under review, collection of local revenue was based on manual system which had a lot of loopholes but the district had been enrolled on Integrated Revenue Administration System (IRAS) which is expected to improve the revenue", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}, [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}]], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 6, "level": 6}}, {"headings_1": {"content": "projects", "page": 5, "level": 2}}], "page": 6, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.2 Performance of GOU \nno a Recommendation 4 Integrated 670,117,000 647,003,490 23,113,510 97 \nTransport \nInfrastructure \nAnd Services-09 \n5 Human Capital 18,011,133,943 16,852,979,714 1,158,154,229 94 \nDevelopment-12 \n6 Public Sector 1,616,717,500 1,616,717,493 7 100 \nTransformation- \n14 \npe \n7 Community 276,209,886 188,683,136 87,526,750 68 \nMobilization And \nMind-set Change- \n15 \n8 Governance And 722,971,881 722,971,879 2 100", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 6, "level": 6}}, {"headings_1": {"content": "projects", "page": 5, "level": 2}}, [{"headings_0": {"content": "performance.", "page": 6, "level": 6}}, {"headings_1": {"content": "projects", "page": 5, "level": 2}}]], "page": 6, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u Security-16", "metadata": {"headings": [{"headings_0": {"content": "u Security-16", "page": 7, "level": 3}}, {"headings_1": {"content": "performance.", "page": 6, "level": 6}}], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Development Plan 1,307,377,571 1,307,377,571 0 100 Implementation- \n18 \nTotal 24,616,009,125) 23,347,214,62 1,268,794,500 95 \nThe UGX.1,268,794,500 that was not warranted was meant for the following activities which were either partially or not implemented at all; Amount not \nwarranted Activities not Purpose of the \nSn Programme (UGX) implemented unimplemented activity Integrated \nTransport \nInfrastructure", "metadata": {"headings": [{"headings_0": {"content": "u Security-16", "page": 7, "level": 3}}, {"headings_1": {"content": "performance.", "page": 6, "level": 6}}, [{"headings_0": {"content": "u Security-16", "page": 7, "level": 3}}, {"headings_1": {"content": "performance.", "page": 6, "level": 6}}]], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "And Services-", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Some Roads activities not 1 09 23,113,510 Roads activities realised \nCommunity mobilisation and Covid activities, handling emergencies like Maternal & Child Disease Surveillance \nHuman Capital \nhealth Activities activities, family planning, Development-", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- GAVI WHO Antenatal health care, 2 12 1,158,154,229 Activities HIV/AIDS etc. Community \nMobilization \nAnd Mind-set", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nLuwero Parish community 3\\_\\| Change-15 \n87,526,750 Rwenzori project associations \n\\| \n\\| \nTotal \n1,268,794,489 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nMaternity and child health activities were delayed. \ne \ne Roads were not improved. \nThe Accounting Officer explained that this was as a result of failure to get releases from other government transfers and donor funding. Efforts were made to request for the funds by the letter to the Finance Ministry dated 27th April 2023 to which no response was received. \n1.3 Performance of External Assistance \nThe District had an approved budget for external assistance of I advised the UGX.448,595,000 from the various programmes out of which Accounting Officer \nNO Observation Recommendation \u201c \n. Ss Program Amount Activity not Purpose of the \nN me not Implemented unimplemented \nwarrant", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "activity \ned \n(UGX) \n1 Human 241,853, HIV/AIDS systems Holding district HIV AIDS Capital 267 strengthening were committee meetings and Developme affected coordination \nnt 12 \nCovid -19 vaccination To vaccinate all eligible persons for covid-19 \nTB Dots and follow Ensure that TB patients up of patients \ntake their medicines appropriately \nSample collection of To make sure that TB sputum from TB patients are getting patients \ncured \nQuarterly \nTo inform and show performance review health workers their meetings on malaria performance in malaria activities \nMonthly Follow up of immunization performance and gaps in supervision at Lower immunization in all health facilities \nhealth facilities \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne HIV/AIDS systems strengthening were affected \ne Covid -19 vaccination \nTB Dots and follow up of patients \ne \nSample collection of sputum from TB patients \ne \nQuarterly performance review meetings on malaria activities e \nMonthly immunization supervision at Lower health facilities e \nThe Accounting Officer explained that failure to receive those funds reduced on the ability of the district to implement the activities mentioned above. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.23,733,829,123 availed during the year, I advised the UGX.21,941,562,466 was utilized by the District resulting in un-utilized Accounting Officer warrants of UGX.1,792,266,657 representing utilization of 92.4% as shown to ensure that the in the table below; \nunimplemented \nS Programme Warrants Utilization Variance %age activities are N \nof warrants (UGX) perfor \nmance rolled over to the (UGX) \n1 Agro- \n1,355,579,566 1,216,863,696 138,715,870 90 subsequent period Industrialization-01 and request 2 Community 190,723,136 179,603,549 11,119,587 94.2 Ministry of Mobilization And Finance \nNO Observation Recommendation Private Sector 52,118,584 51,709,683 408,901 99.2 \nDevelopment-7 \nTotal 23,733,829,12 21,941,562, 1,791,801, 92.4 \n3 466 857 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants N Programme Warrants Activities Reason for the", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 8, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. not affected by underutilization of Utilized the under warrants \nUGX)", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], "page": 9, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "utilization 1 Agro- 138,715,870 Payment of Unsent balance of Industrializatio salaries and wage and retention n-01 Retention ofthe for micro scale contractor 2 Community 11,119,587 Payment of Unsent balance of Mobilization salaries to staff wage And Mind-set Change-15 3 Development 251,211,477 Payment of Unsent balance of Plan salaries to staff wage Implementatio n-18 4 Governance 86,827 Payment of Unsent balance of And Security- salaries to staff wage 16 5 Human Capital 1,329,383,8 Construction of Unsent balance of Development- 17 Kasagama Seed wage, UGIFT projects 12 School, due to late release of Kabetemere HC funds and retention III and staff on SFG projects salaries \\| 6 Integrated 34,989,786 Payment of Unsent balance of Transport salaries to staff wage Infrastructure And Services- 09 7 Natural 38,278 Payment of Unsent balance of Resources, salaries to staff wage Environment, Climate Change, Land And Water-06 8 Public Sector 25,847,314 Payment of Unsent balance of Transformatio salaries to staff wage n-14 9 Private Sector 408,901 Payment of Unsent balance of salaries to staff NO Observation Recommendation states that the work plan of a vote shall indicate the key performance MoFPED for indicators to be used to gauge the outputs. support in this area. Part A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. I reviewed the approved work plan and sampled 7 outputs with a total of 36 activities. I noted the following; 5 outputs with 16 activities had clear performance indicators and targets. e e 2 outputs with 20 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 2. Table showing performance indicators and targets Category of No. of Noof No. of No of Expenditure % outputs output activ Activitie activities Amount Quanti s ities s with without (UGX) ficatio sampl in clear clear n of ed the perform performa output outp ance nce s uts indicato indicator rs and s and targets targets Fully 5 16 16 0 1,377,137,74 74 quantified 6 outputs Substantially 2 20 13 7 483,399,970 26 quantified outputs Total 7 36 29 7 1,860,537,716\\| 100 Without clear performance indicators and targets, I could not ascertain the", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 9, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "that;", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], "page": 10, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Observation : m : Recommendation 1,860,537,716 \n1.7 Delivery 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 Uganda Road Fund \nI sampled four (4) out of eight (8) activities with a total expenditure of UGX.201,000,000. The significant findings are provided in the table below. \nProgra Activity details Source Total Pictorial Summary of Audit conclusion of funds expenditu evidence findings (Time, \nmme \nre (UGX) Quality, Quantity, \nCost \nand Functionality) \n\u2018Integra At quality", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}, [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}]], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "35,000,000", "metadata": {"headings": [{"headings_0": {"content": "35,000,000", "page": 11, "level": 1}}, {"headings_1": {"content": "that;", "page": 10, "level": 6}}], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the time \\| of The", "metadata": {"headings": [{"headings_0": {"content": "35,000,000", "page": 11, "level": 1}}, {"headings_1": {"content": "that;", "page": 10, "level": 6}}], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of the", "metadata": {"headings": [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ted mechanised \n>) 0 J. inspection the road road \nwas Transp maintenance of \nworks were satisfactory but ort Kinuka- \ncompleted but bushy bushy needs Infrastr Bwamiramira- \\| clearing ucture Kacebebe \nand \n10.5kms \nService Bush Clearance \ns Grading and \nshaping, Spot \ngravelling \nEmergency \n90,000,000 Maintenance of \nKyeshama- \nAt the time of The quality of the inspection, works road was \u201awere substantially satisfactory Kyempiri- pa but bushy Kyemamba \nBush Clearance, \nGrading and \\| \nshaping, Spot \ngravelling \nAt the time of The quality of the Routine GOU 36,000,000 \nmechanised \ninspection, works road was maintenance of \nnn ] were completed satisfactory Dezirranta \n\\_ \nKabatema \n\\| - \n\\| \nKikasa \n\\| \n\\| \nBush Clearance \nBr \nand \n\u201aThe Accounting Officer explained that the district is in cattle corridor which makes it hard to attract road gangs for manual maintenance.", "metadata": {"headings": [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}, [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}]], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 6}}, {"headings_1": {"content": "of the", "page": 11, "level": 5}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to make use of gangs from the nearby districts to improve on the road maintenance. \n1.7.2 The service delivery under focus areas \nI sampled Eight (8) out of Thirteen (13) activities in Four (4) focus areas with a total expenditure of UGX.2,178,677,022 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 6}}, {"headings_1": {"content": "of the", "page": 11, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 6}}, {"headings_1": {"content": "of the", "page": 11, "level": 5}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "details are provided in Section 3.0 of this report.", "metadata": {"headings": [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN \\| Focus Area \\| Amount \n\\| Key Observation \n\\| Key recommendation(s) \\| \\_\\_UGX \\| \u2014 \n\\_ a \\|", "metadata": {"headings": [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}, [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}], [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1. Water", "metadata": {"headings": [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| e 1,089,068,511 \\| No water sources at \\| I advised the Accounting e \n\u00a2 \n\\| \\| Development \\| \n\\| Kasagama Seed School \\| Officer to follow-up with the \\| \\| grant \\| \n\u0131 and Kabetemere Health \\| implementation of the \\| \n\\| Centre II. \\| activities with the NWSC \\| \ni \nto \ni \n' ensure adequate service \\| Implication \\_ delivery \n\\| i \\| This could impact the \non \n\\| \nprovision of the i \\| water in \\| i \nareas which affects service \n\\| \n\u201a \n\\_\\_\\_ delivery. \nran neta stn te act \na \nae \u201a2. \\| Education \n\\_e 107,498,765 \\| e The quality of the \\| i \\_ Development \\| \n\\| classroom at Kyewanula \\| Grant i \nPS was satisfactory and \\| \\| \nin use by the pupils. \n\\| \n\\| \\| \\| Implication \\| \\| i \n\\| \nThis positively impacted on \\| \u00bb the education service \\| \\| \n\\| 3: \\_ Microscale \n,e 19,539,051 . e The Demonstration site \n. Irrigation \nlocated at Kalagala- \n\\| ' Lyantonde Sub-county has power supply anda \\| i \nsubmersible pump in \ni \n4 \ni good condition. : \ni \n\\_ Implication \n\\| This positively impacted on service delivery to farmers in Lyantonde. \\_ \n\\|e 962,570,695 \u00ab Construction", "metadata": {"headings": [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cof |", "metadata": {"headings": [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|e I advised the Accounting \\| Kasagama Seed School \\| Officer to ensure that \\| \\| \\| is still at beam level and \\| construction works are \\| \\| foundation level. expedited by the contractor \\| there has not been significant results and yet expenditure on-wage isa substantial percentage of all District budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, 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; Lyantonde District Local Government had a wage budget of UGX.15,651,888,906, out of which UGX.14,868,430,052 was utilised for the period under review. Below is a summary of the key findings from the special audit; [ No \\| Observation Recommendation 2.1 Utilization of the Wage Budget The DLG had an approved wage budget of UGX.13,443,848,250, and I advised the obtained supplementary funding of UGX.2,208,040,656 resulting into Accounting Officer to a revised wage budget of UGX.15,651,888,906 which was all request for a warranted. supplementary wage budget which is in Out of the warranted funds a sum UGX. 14,868,430,052 was spent line with the wage resulting into unspent balance of UGX.783,458,853 (5%) as requirements for the summarized in the table below and detailed in appendix 3. District. Approv Supplem Revised Warran Payment Unspent entary Budget ts UGX s UGX Balance UGX UGX UGX 2,208,040, 15,651,8 15,651,8 14,868,43 783,458,8 48,250 656 88,906 88,905 0,052 53 From the analysis, I noted that; e There was an under absorption of UGX. 783,458,853 from the supplementary funding. The Accounting Officer explained that the unspent balance of UGX 783,458,853 implies that a supplementary release of the same b)-15 (1.5%) employees. appeared for headcount. were partially the matter should be validated due to lack of minutes/extracts from other Service investigated. Commissions to support their first appointment. c)-A total of 7 (0.5%) employees on the payroll did not appear for the validation and were categorised as follows; i.04 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs", "metadata": {"headings": [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}, [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}], "page": 14, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "01 individuals whose names was not on the District's payroll by June 2023, appeared for the validation exercise. This individual was included on the validated payroll, upon confirmation by the Accounting Officer regarding his status. \nFor Partially validated staff \n. \nThe Accounting Officer explained that requests for District Service Commission Minute Extracts to respective Local Governments had been forwarded and Management awaits response. \n\u00b0 For no shows \nThe Accounting Officer explained that staff had various reasons like retirement, transfer of service, ongoing disciplinary actions and abscondments.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}, [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}]], "page": 14, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 165 employees on the payroll had inconsistencies in their I \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District's duly updated and records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase the attention \nof the length of service, it may lead to the irregular extension of employee Ministry of Public service. \nService within a specified timeline for \nreceived and would~thereafter- recover from them in case of \nreviewed by the insufficient explanations. \nMinistry of Public For underpayments, reconciliations would be made and the District Service \nto submit for consideration of residual arrears for funding by MoFPED. \nautomate the increments since they are based on individual appointment anniversaries.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}, [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}]], "page": 14, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Delayed deletion of employees from the payroll \nI advised the I noted that UGX. 11,321,902 was paid to 3 staff who had either been Accounting Officer to retired, transferred, absconded or died. These resulted into financial initiate a process of loss to government. \ndeleting these names from the payroll. For The Accounting Officer explained that most of these delays were staff on transfer of attributed to a number of technical challenges like differences in date service, \nthe of birth between NIRA and IPPS, delay to process Letters of Accounting Officer Administration for estate accounts and unverified records on the IPPS should initiate a system. \nprocess of transfer of salary payment to their new duty stations within a specified period. \nc) Review of the DLG Staff Establishment \ni. I advised the Review of the establishment revealed; \nAccounting Officer i. \nOut of 322 approved positions, a total of 171 positions were \nto liaise with the filled leaving a gap of 151 vacant positions.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}, [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}], [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}]], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "responsible", "metadata": {"headings": [{"headings_0": {"content": "responsible", "page": 15, "level": 6}}, {"headings_1": {"content": "d)", "page": 14, "level": 6}}], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ii. The District did not have an approved and costed staff \nstakeholders with establishment for primary, secondary and tertiary institutions a view to while the staff structure for health facilities issued by", "metadata": {"headings": [{"headings_0": {"content": "responsible", "page": 15, "level": 6}}, {"headings_1": {"content": "d)", "page": 14, "level": 6}}], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mobilizing", "metadata": {"headings": [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Health was not incorporated into the district \nresources to fill approved structure. \ncritical positions to \nenhance eVariances between the approved establishment and the service delivery. filled positions \nii. I advised the The Accounting Officer explained that explained that efforts were \nAccounting Officer made to fill the vacant positions but the requests for clearance to \nto engage recruit had not been honored by the Ministry of Public Service. \nrelevant stakeholders to eLack of approved staff establishment structure \ndevelop and The Accounting Officer explained that had written to the Permanent \nimplement a Secretaries Ministry of Health and Ministry of Education & Sports for \ncosted staff further guidance and action. \nstructure for the District. \nIt was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. \nTo aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter. \nOTHER MATTER \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}, [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}]], "page": 15, "document_name": "Lyantonde 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": "mobilizing", "page": 15, "level": 6}}], "page": 16, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \n4.1.1 Funding and Absorption \ne The entire amount of UGX.435,904,232 budgeted was received, out of which UGX.287,724,636 (66%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.148,179,334 (34%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nCategory Approved Release Expenditur Un- % \nThe amount received was used to implement various\u2019 activities as indicated in the", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}]], "page": 16, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "table below.", "metadata": {"headings": [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Description/Purp Contract Amount paid Supplier PP amount during the year ose \nPipes for water a. \nre Two LYAN580/SPLS/ CRESTANKS LIMITED \n22-23-10 \n146,290,000 \n146,290,000 \nConstruction of 8 LYAN580/WRKS \n27,494,000 HANA BUILD UGANDA \nvalley and fellow /22-23-8 \nLIMITED \n24.791.200 cement tanks ut Supply of HDPE LYAN580/WRKS LYANTONDE HAND PUMP \npipes PN 10 /22-23/00006 MECHANICS ASSOCIATION \n31,618,000 \n29,720,920 Construction of LYAN580/WRKS 127,922,760 \n3000m3 valley /22-23-1 WANAIK CONSTRUCTION \ntanks 3 at Kalagala COMPANY LIMITED \n114,964,262 & Kyewanula \nAcquisionsn & rep Re-current exp. MASARA DEMBE G5 LTD \nN/A of Eng for dist veh \n6,200,000 Fuel for supervision Re-current exp STABEX INTERNATIONAL \nN/A \nactvities LTD 15,153,080 Maintenance grder Re-current exp \nN/A \nbid KOMM SOLUTIONS LIMITED 183,717 Allowances Re-current exp Various officers \nN/A 90,139,991 \nTotal \n427,443,170 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.2 Positive observations \nI noted the following areas where management had commendable performance; All procurement files were in compliance with the PPDA guidelines. \noe \nAll the project designs were approved by Ministry of Water and Environment. oe \nFunds spent were fully accounted for with payment certificates, payment sheets, o \nreceipts and monitoring reports. \nNewly constructed water facilities were partially and fully functional. o \no Water quality test kits were available. \nWater user committees were in existence and functional. eo \n4.1.3 Areas of \ne The District did not allocate funds to investment servicing costs under Piped - Water and Sanitation Sub-Grant (PWSSG). \nFailure to allocate funds to investment servicing costs under Piped Water and Sanitation Sub-Grant affects supervision and monitoring of projects.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}]], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that grant guidelines are adhered to during project implementation. \ne An analysis of the water budget allocations for the Sub counties revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 4. \nSN Category Sub County/Town Budget Ranking based Rank \nCouncil Name Amount on need interpretation (UGX) \n1 Sub County with Lyakajjula SC \n120,000,000 1 Least needy by most allocation rank 2 Sub County with Kaliiro SC \nleast allocation \n3 Sub County with Mpumudde SC \nno allocation \n10,000,000 6 Most needy by rank \\_ \n30,000,000 4 Second most needy \nFailure 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": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}]], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the sub counties with low water coverage have few technological options of underground water potentials and depend mostly on surface water which is unsafe for human consumption thus we are supplying them with piped water.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priority for water sources is given to sub-counties with low coverage. \n4.1.3.2 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial \nThe \u2018Accounting Officer explained that the delays in the procurements were due to-- the under staffing in the user department which hampered the timely preparation of the specifications and bills of quantities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to recruit staff in accordance with the approved staff structure establishment once the ban on recruitment is lifted. \n4.1.3.3 \nInspection of projects under District Rural Water Supply and Sanitation Conditional Grant \noe I carried out physical inspections on the 16\" November 2023 on four (04) newly constructed water facilities to assess indicators of service delivery. I observed that two (02) water facility were functional while two (02) were partially functional Namely;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}]], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Installation of the tank at Kitazigolokwa C.O.U P/S.\n2. Extension of water by NWSC using pipes procured by the District.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nDetails of work status for the inspected projects are in Appendix 6. Delayed water supply affects service delivery to the community. \nThe Accounting officer explained that the tank at Kitazigolokwa awaited the construction of the base which was the responsibility of the community. He further indicated that NWSC Lyantonde had not received money from headquarters to do the activities like excavation of trenches, and laying pipes to extend water to Kasagama Seed School.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}]], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the community is mobilised to construct the tank base and liaise NWSC to expedite the process of planned extension of water to the community. 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. Procurement findings were in compliance with the applicable PPDA guidelines. e e The amount paid was fully accounted for. Monitoring and evaluation reports of the Ugift project were prepared. e The project had designs based on user needs. e e The District maintains site meeting minutes for reference by interested stakeholders. 4.2.2 Areas of Improvement I noted the following areas where the District needs improvement; 4.2.3 Planning and Budget Performance 4.2.3.1 UGIFT infrastructure Projects implemented on untitled Land The PS/ST in a letter dated 04\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. I noted that the District did not have a land title for the land on which Kasagama Seed School is being constructed. There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. The Accounting Officer explained that the land belongs to the registered trustees of the church of Uganda and a Memorandum of Understanding was signed between District and Church of Uganda where construction of the school under UGIFT project is taking place. Recommendation I advised the Accounting Officer to ensure that the land on which the UGIFT project is being implemented is formally owned by the District. 4.2.3.2 Inspection of UGIFT activities Project details SN Activity Contractor Contract Amount paid Start date End date amount during the year 1 Construction of PALM 3,099,703,579 918,570,695 30/11/2022 30/06/2024 Kasagama Seed construction Secondary School Company Ltd Monitoring and District staff N/A 44,000,000 Various Various supervision 962,570,695 at foundation-level. Se ee gece Reding 5 = Review of progress report noted that the physical progress was at 45%. Although this is a multi-year project the there is need expedite the progress to avoid un necessary extensions. The Accounting Officer explained that upon realizing that the contractor was not executing the project as per the contract timelines, a letter was written to the contractor dated 3ist August 2023 tasking", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}]], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], "page": 21, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that construction works are expedited to avoid costly extension that greatly affects service delivery. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's 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.182,298,765 for the construction of class room blocks out of which UGX.173,494,050 was spent. The balance of UGX.8,804,715 relates to retention that was swept back. Details of which are indicated in the table below; \nN School \nContractor Funds as per Start End Amount paid Status o \ncontract Date Date during the \n(UGX) \near \n7 \n1 Completion of 2 Mutara \n71,091,000 09/02/ 09/05/ 64,213,657 Completed classroom blocks Works \n2023 2023 \nat Kiteesa PS and Enterprises \nLwamawungu PS Ltd \n\\|\\_\\_\\| \n2 Construction of 3 Landmark 102,098,000 02/02/ 02/05/ 92,221,039 Completed \n\\| \nclassroom blocks Establishme \n2023 2023 at Kyewanula PS\\_\\|\\_nts Limited \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}]], "page": 21, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The district incorporated the education development grant project activities into e \nthe district plans and budgetary framework. \ne The funding was spent on activities that were within the approved Education Development grant work plan. \ne The District adhered to procurement procedures on bidding, solicitation, evaluation, awarded and contract management. \ne The 2 projects were fully implemented. \noe Project funds were fully accounted for. \nThe District carried out monitoring, supervision and evaluation of the projects. \ne \nAreas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2 Status of Project Implementation /Inspection for service delivery \nI inspected two (02) projects on 16/11/2023 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. Details of finding in the table below;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"No. | Program | Activity details | Pictorial", "metadata": {"headings": [{"headings_0": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "' Summary \nof \\| Audit", "metadata": {"headings": [{"headings_0": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}, [{"headings_0": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| me i", "metadata": {"headings": [{"headings_0": {"content": "| me i", "page": 22, "level": 3}}, {"headings_1": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| evidence \n\\| findings (Time, conclusion \\|", "metadata": {"headings": [{"headings_0": {"content": "| me i", "page": 22, "level": 3}}, {"headings_1": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | | Quality, i |", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| Quantity, Cost \n\\| \n\\| \n\\| and \\| \\| \\| \n\\| Functionality) \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}, [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Human \\| Completion of 2 ; \n3, The", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "classroom \\| The quality of", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Capital classroom blocks at |", "metadata": {"headings": [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 block \nwas \\| classroom was \\| \\| Develop \\| Pal) er \nKiteesa P/S \ncompleted intime. \\| satisfactory ment \\| \n\\| Beier rn \n\\| and in by \\| a \nuse i Hi ; the pupils. \\| \nConstruction of \\|; \n3 \u2018 \nThe 3 classroom \\| The quality of \n\\| i classrooms at! \nlot \u201cN \u201e\\| \n\u201c\\| block \nwas \\| classroom was \\| \\| Kyewanula PS 5 completed. satisfactory \\| \n\\| and in use by \\| u x", "metadata": {"headings": [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a ee]", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the pupils. \\| \nSN Category Activity Planned Actual Amount Purpose quantity quantity incurred \nduring the \nyear \n1 Complementary Training of 200 202 86,723,334 Mobilization services farmers and awareness Setting up demo \n", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. 31,206,722 farms \n\\| Total fT 117,930,056", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], "page": 23, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \n\u00b0 Full absorption of funds for Micro-scale program. \n\u00b0 The District spent on eligible activities as per the guidelines. \no\u00b0 The District carried out mobilization, awareness, farm visits, demonstrations and farm field schools. \nAll the funds spent were fully accounted for. \nThe demonstration sites were fully implemented. \nAreas of Improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Inspections \nBy the time of audit, the entity had established 2 demonstration sites on 2 individual farms. I undertook procedures on 16/11/2023 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I sampled 1 demonstration site as shown in the Table below. \n[Name of Location Equipment Value of \\| Photos Remarks beneficiary (Village, supplier and equipment \nParish and procurement \n\\| sub-county reference \n\\| \nI observed that the demonstration site was fully implemented and was functional at the time of audit. However, inspections revealed that the site was not receiving interested farmers for training regularly. \nThis implies that the objectives of establishing the demonstration sites may not be achieved. This may affect the implementation phase of the program whereby the district may receive few farmers to be enrolled in the program.", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}]], "page": 23, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], "page": 24, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to come up with strategies of mobilizing interested farmers for training at the demonstration sites so that they are trained to meet the objectives of the program in the implementation phase. \n4.5 Management of Uganda Road Fund \nUganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. The following observations were made; \n4.5.1 Positive observations \nI noted the following areas where management had commendable performance; \noe Budgeting and approval of work plans were done in accordance with \nprescribed procedures. \ne Funds received were properly utilized and accounted for. 4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n[~~ Mechanized j a \na \u201c\\| 33,168,061 ~ 18,118,939 3 Mechanical ul \nImpresb", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}]], "page": 24, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,747,000", "metadata": {"headings": [{"headings_0": {"content": "1,747,000", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fe \n4 Operational il 31,927,000 costs(other", "metadata": {"headings": [{"headings_0": {"content": "1,747,000", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Qualifying works)", "metadata": {"headings": [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "45,886,180 \\| Bottle Neck \n\\| ~~ \\| 5 Uganda Road \n45,886,180 \nFund \n- \nCommunity \nAccess Roads \\| \\| \n\\_\\_\\| \\| \\_\\_ an, ed = \n6 Uganda Road 15 102,823,000 15 89,218,057 13,604,894 Fund Urban \n- \n7 Emergency 25 90,000,000 14 90,000,000 0", "metadata": {"headings": [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}, [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}], [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 25, "level": 2}}, {"headings_1": {"content": "Qualifying works)", "page": 25, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | 525,827,180", "metadata": {"headings": [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total 469,199,298 56,627,833 \nFailure to receive all budgeted funds negatively affected implementation of planned activities majorly relating to routine manual maintenance. \nThe Accounting Officer committed to make constant follow-ups especially with the involvement of District Road committee (DRC) membership which comprises of Member of Parliament who appropriates Budgeting at National level.", "metadata": {"headings": [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}, [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}], [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise unimplemented activities in the subsequent financial year. \n4.5.2.2 Inspection of Uganda Road Fund activities \nInspections were carried out on the 12 October 2023 to verify the extent of achievement of planned activities on a sample of four roads, below is a summary of my findings and details of which are provided in the table attached; \nActivity details Total Pictorial evidence Summary of Audit expenditu findings (Time, conclusion re (UGX) Quality, \n\u2018M Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Routine", "metadata": {"headings": [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mechanised \\_\\_\\_\\| \\| 35,000,000 \nAt the time of The quality of maintenance of Kinuka- \ninspection the the road was Bwamiramira-Kacebebe \nroad works were satisfactory 10.5kms \ncompleted but but bushy \\\\\\| bushy needs clearing \\| \n, Activity details \n\u201a Total... ; Pictorial evidence \\| Summary of \\| Audit \ni expenditu \\| \n\\| findings (Time, \\| conclusion \n\\| \n\\| \\|re(ucx) \\| \\| \\| Quality, \\| \\| i \u0131 '\u2018M \\| Quantity, Cost \\| \\| i ' and \ni \ni ; \u2018 Functionality) \\| : Routine mechanized \n40,000,000 \\| \nAt the time of \\| The quality of \\| maintenance of Kakondo-\u2014 \\| oz; \n\\| \u00bb nt inspection, works the road was \\| \\| Twaffada- Kiyinda \nwets were completed \\| satisfactory \\| \\_ Bush Clearance \n\\| BL 9 but bushy . Grading and shaping, Spot \ni Pe a \\| \\| gravelling \u00c4 : af \\|", "metadata": {"headings": [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}, [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PD", "metadata": {"headings": [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], "page": 26, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| ne \\| \n: \\| un, \\| t \nA \nu \n\\| \nnennen \n\\| \nLe TTT nn \nnn \nTotal \\| 201,000,0 \\| \\| 00 \\| \\| \\| \\| \nThe planned works were scaled down due to budget cuts but all works inspected were complete and works satisfactory. \n4.6 Management of pension and gratuity \n4.6.1 Payment of pension \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. \nI noted that the pension payroll data (IPPS) and IFMS payments did not reveal any variances between amounts on the approved payroll and payment to individual pensioners/beneficiaries. \n4.6.2 Underpayment of pension \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended \nHellen \n\\|. \u201c \n539364 1090658 William Kamukama 1,716,504 3,289,966 06/06/2017 \n-1,573,462", "metadata": {"headings": [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}, [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}]], "page": 26, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "29,283,582 \nUnder payments of pension leads to accumulation of arrears; affects the livelihood of the pensioners/beneficiaries and also leads to understatement of pension expenditure and payables in the Financial Statements. \nThe Accounting Officer explained that during the course of the financial year, there were inconsistencies in releases of pension funds characterized by late releases and insufficient funds which led to some pensioners missing out some monthly payments. \nThe Accounting Officer indicated that he had written to all the pensioners who missed payments advising them on the documentation to provide for submission to the Ministry of Finance, Planning & Economic Development for consideration for residual arrears. \nRecommendation \nI advised the Accounting Officer to have the funds remitted to the accounts of the affected pensioners/beneficiaries, and in future, ensure that payments are made", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}, [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}]], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "promptly.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.6.3 Underpayment of gratuity \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and easily accessible to pensioners. \nI noted an underpayment of UGX.6,629,043 for one pensioner with an IPPS No. 832986 in the financial year under audit. \nUnder payments of gratuity leads to accumulation of arrears; affects the livelihood of the pensioners/beneficiaries and also leads to understatement of gratuity expenditure and payables in the Financial Statements. \nThe Accounting Officer explained that he had already submitted the claim to the Permanent Secretary/Secretary to the Treasury, Ministry of Finance, Planning & Economic Development for consideration as residual arrears. \nI noted that the program was launched in 2014/2015 and the Government disbursed a total of UGX.1,215,692,798 to the youth interest groups. During the year under review 2022/2023, UGX.457,256,300 had been recovered, leaving an outstanding balance of UGX.796,274,381 (65%) inclusive of interest for late recovery as shown in Appendix 7. \nThis implies that 65% of the funds remained unrecovered thus rendering the program failure to the set objectives. \nThe Accounting Officer explained that they faced a number of challenges including displacement of the beneficiary youths who had no permanent places of abode \n, other youth projects got affected by COVID 19 where many of them lost track of their projects. \nRecommendation \nI advised the Accounting Officer to design strategies of ensuring recovery of funds from the youth groups to ensure continuity of the revolving fund. \n4.7.2 Off Budget receipt of YLP funds \nI noted that seven (7) groups budgeted to receive UGX.194,862,000 but only UGX.161,972,000 was received on 2/12/2022 as shown in the table below; \nHowever, there was no budget provision for YLP funds and this is an off budget financing from Ministry of Gender Labour and Social Development \nS/N SUBCOUNTY PROJECT NAME \nBUDGET AMOUNT", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}, [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}]], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 6}}, {"headings_1": {"content": "promptly.", "page": 27, "level": 1}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Lyantonde SC Kabetemere Youth Painting & Design \n8,000,000 12,070,000 \n2 Lyantonde SC Kempega Youth Bull Fattening \n9,160,000 11,275,000 \n3 Lyantonde SC Kitazigolokwa Youth Dairy Farming \n9,020,000 13,500,000 \n4 Kinuuka SC Nakasozi 11 Youth Bull Fattening \n9,080,000 9,392,000 \n5 Kaliiro SC Kiyinda Youth Stationers & Printers \n11,500,000 14,000,000 \n6 Kaliiro SC Kitovu Youth Metal Fabrication \n10,000,000", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9,645,000", "metadata": {"headings": [{"headings_0": {"content": "9,645,000", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Lyantonde TC Kooki D Youth Vehicle Engineering \n10,000,000 11,600,000 \n8 Lyantonde TC Kooki C youth tailoring \n8,960,000 \n41,125,000 \n17 Mpumudde Bikokora D Youth Bull Fattening \n8,710,000", "metadata": {"headings": [{"headings_0": {"content": "9,645,000", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}, [{"headings_0": {"content": "9,645,000", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}]], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10,445,000", "metadata": {"headings": [{"headings_0": {"content": "10,445,000", "page": 29, "level": 6}}, {"headings_1": {"content": "9,645,000", "page": 28, "level": 6}}], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TOTAL 194,862,000 161,972,000", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Off budget receipts to UWEP groups may lead to some funded groups remaining unknown and not monitored by the district. The groups may also not feel obliged to the District hence fail to repay back. \nThe Accounting Officer explained that this was a policy issue whereby the Ministry of Gender Labour and Social Development directly transfers money to the beneficiaries Accounts without routing it through the district budget. \nHowever, management plays a role in selection and mobilization of the beneficiary groups. The strategies put in place include opening a general inquiry file at Lyantonde police station, using small claims procedure to claim unrecovered funds from defaulters, continuously enforcing recovery from defaulters with awareness", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}, [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}], [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}]], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoGLSD to ensure that groups are funded through the District budget to ease monitoring and recovery to enable the funds be revolved to other groups. \n4.7.3 Implementation of Uganda Women Entrepreneurship Program (UWEP) \nThe audit of UWEP was undertaken for the financial year 2022/2023 to ascertain whether funds advanced in the Financial Year were budgeted and if previous advances to the women groups were duly recovered as per project guidelines. \nI noted that the program was launched in 2016/2017 and the Government disbursed a total of UGX.634,105,000 to the women groups. During the year under review 2022/2023, UGX.76,811,600 had been recovered, leaving an outstanding balance of UGX.374,307,820 inclusive of 5% as shown in Appendix 8. \nFailure to recover the funds by due date leads to possible loss of public funds and fails the program objectives of running a revolving fund to other groups. \nThe Accounting Officer explained that alongside other strategies in other government programs, interventions like formation of stakeholder engagements, dialogue meetings, involvement of enforcement organs and women councils have been \n1 Kisaluwoko B Women Bull Bull Fattening", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}]], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fattening", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Nakaato Women Bull Fattening Bull Fattening \n", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}, [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}]], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 11,699,000 - 7,000,000", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "10,800,000 7,000,000 3 Kooki C Tailoring and Design Tailoring and 5,200,000 5,200,000 Design \n4 Mukokoma Women Tailoring Tailoring 12,400,000 5,600,000 5 Kaliiro A Women Bull Fattening Bull Fattening \n6 Luwaama B Women Brick Brick Making \nMaking \n10,372,000 5,500,000 9,990,000 4,500,000 \n7 Lyabuguma Women Dairy Dairy 10,500,000 5,187,000 TOTAL 70,961,000 39,987,000 \nOff budget receipts to UWEP groups may lead to some funded groups remaining unknown and not monitored by the district. The groups may also not feel obliged to the District hence fail to repay back. \nThe Accounting Officer explained that this was a policy issue whereby the Ministry of Gender Labour and Social Development directly transfers money to the beneficiaries Accounts without routing it through the district budget. However, management plays a role in selection and mobilization of the beneficiary groups. The strategies put in place include opening a general inquiry file at Lyantonde police station, using small claims procedure to claim unrecovered funds from defaulters, continuously enforcing recovery from defaulters with awareness \nRecommendation \nI advised the Accounting Officer to liaise with MoGLSD to ensure that groups are funded through the council budget to ease monitoring and recovery to enable the funds be revolved to other groups. \n4.8 Land Management \n4.8.1 Status of Land \nSection 45 (1) of the Uganda Land Act,1998 as Amended states that a government or local government shall hold in trust for the people and protect natural lakes, rivers, ground water, natural ponds, natural streams, wetlands, forest reserves, national parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda. \nI reviewed the land details of the district and noted that it owns 91 pieces of land where only 21 (23%) are titled, 2 (2.1%) are under titling process while 68 (75%)", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}, [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}]], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "Fattening", "page": 30, "level": 6}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders and prioritize budget for acquisition of land titles for untitled land in the next financial year and ensure the memorandum of understanding are strengthened with the help of solicitor", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "Fattening", "page": 30, "level": 6}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "general.", "metadata": {"headings": [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.9 Understaffing \nSection 15(a) (A-a) of the Public Service Standing Orders, 2010 mandates the Ministry of Public Service to determine the structure, terms and conditions of service of Local Government. \nI noted that the District has an approved staff structure of 262 positions for traditional staff, Town Councils, secondary schools, primary schools, health centres and sub counties out of which 120 (45.8%) are filled leaving 142 (54.2%) vacant as shown in appendix 10. \nUnderstaffing overstretches the available staff beyond their capacity, creates job- related stress to the fewer staff and negatively affects the level of public service delivery to the community. \nThe Accounting Officer explained that an attempt to improve staffing levels had been done where written communications were sent to the Ministry of Public Service requesting for clearance to recruit which was not granted.", "metadata": {"headings": [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}, [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}]], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the District service commission, Ministry of Public Service, the Ministry of Local Government and the Ministry of Finance Planning and Economic Development to address the gap once the ban on recruitment is lifted. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the \nGuide, 2018 and for such-internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}]], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], "page": 32, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions cause the District to fail to deliver its From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}]], "page": 32, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "52 Positive Observations \nI noted the following areas where the District had commendable performance; All the 30 PDM SACCOS received PRF of UGX.100 million each. \ne \ne The HLG Core implementation team was fully constituted as evidenced by quarterly performance reports prepared. \n10 sampled SACCOs were registered under the Cooperative Societies Act. \ne \n\\_UAII the SACCOs sampled held general meetings on different dates. e \ne 10 sampled PDM SACCOs operated with a fully constituted Board that held", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}, [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}]], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regular meetings.", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e All the 10 sampled parishes selected and implemented flagship projects as per the guidelines and the other projects were as per MAAIF enterprise projects. \n251 enterprise groups in the 10 sampled PDM SACCOs were registered by the e \nCommunity Development Officers. \nSampled SACCOs carried out wealth ranking during identification of subsistence e", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, [{"headings_0": {"content": "regular meetings.", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}]], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "households.", "metadata": {"headings": [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Sampled PDM SACCOs utilised the PRF funds. \n5.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed Lyantonde District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the of \nand Economic \n4 \u00ab25/05/2023 \n100,099,000- Delayed release to 4 SACCOs for quarter 2 5 22/06/2023 \n1,075,000,000 \nDelayed release to 30 SACCOs for Quarter 3 and 13 SACCOs for quarter 4", "metadata": {"headings": [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}, [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}]], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | 29/06/2023", "metadata": {"headings": [{"headings_0": {"content": "| | 29/06/2023", "page": 35, "level": 2}}, {"headings_1": {"content": "households.", "page": 34, "level": 6}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "425,000,000 Delayed release to 17 SACCOs for quarter 4 TOTAL \n3,000,000,000 \nConsequently, the objectives of the PDM in the affected parishes may not have been", "metadata": {"headings": [{"headings_0": {"content": "| | 29/06/2023", "page": 35, "level": 2}}, {"headings_1": {"content": "households.", "page": 34, "level": 6}}, [{"headings_0": {"content": "| | 29/06/2023", "page": 35, "level": 2}}, {"headings_1": {"content": "households.", "page": 34, "level": 6}}]], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 35, "level": 6}}, {"headings_1": {"content": "| | 29/06/2023", "page": 35, "level": 2}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 35, "level": 6}}, {"headings_1": {"content": "| | 29/06/2023", "page": 35, "level": 2}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.1.2 Delayed disbursement 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. \noe I noted that 10 PDM SACCOs had disbursed UGX.62,063,250 (6%) out of the PRF received of UGX.1,071,268,650 leaving UGX.1,009,205,400 (94%) undisbursed. Details are in the Appendix 11. \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 explained that the low rate of disbursement was due to the continuous changes in operational guidelines, PDMIS systems challenges and the process from formation up to disbursement of funds also took long. \nRecommendation \nT advised the Accounting Officer to always comply with the guidelines in time so that the SACCOs are loaded to the system early for timely release of funds. \n5.4 \nReview of the PDM Governance Structures \nOfficer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}]], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA 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 internal control systems. \nThe 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 PDM 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 \nManagement response Structure \nParish \nI reviewed the operations of The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}]], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 8}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the PDC in the 10 sampled that they will continuously engage Committees \nPDM SACCOS, and noted the the PDM Secretariat as advised by", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 8}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC) following;", "metadata": {"headings": [{"headings_0": {"content": "(PDC) following;", "page": 36, "level": 3}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the Auditor now that they got the e Parish priorities and prescribed format, its being applied action plans for the for FY2023/24. \nFY 2022/2023 were \nnot prepared in the \nprescribed format. \ne The PDCs received \nfunding of UGX. 750,000 for the PDC activities which was", "metadata": {"headings": [{"headings_0": {"content": "(PDC) following;", "page": 36, "level": 3}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}, [{"headings_0": {"content": "(PDC) following;", "page": 36, "level": 3}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}]], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "inadequate.", "metadata": {"headings": [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nSACCOs did not have \\| The Accounting Officer explained \no -Gbtain the prescribed format from PDM secretariat for uniformity in data \u00b0 collection and increase funding for the PDCs to carry out activities. \noe Ensure that all subcommittees are set up to prepare the farmers obtain market for their produce in time. \n5.4.1 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 - \nTier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}, [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}]], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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 PPM SACCO \nThe AO 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 of Observations \nManagement", "metadata": {"headings": [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}, [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}]], "page": 37, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 2}}, {"headings_1": {"content": "inadequate.", "page": 36, "level": 3}}], "page": 37, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "response \nLicensing of PDM 10 sampled SACCOs were not licensed to The \nAccounting SACCOs Under the take on the business of \nunder Officer that", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 2}}, {"headings_1": {"content": "inadequate.", "page": 36, "level": 3}}], "page": 37, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 6}}, {"headings_1": {"content": "registration", "page": 37, "level": 2}}], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rime", "metadata": {"headings": [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the SACCOs obtain licenses in compliance with the laws and regulations. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e", "metadata": {"headings": [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}, [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}]], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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. \ne Each 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. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the \n~Lack of recourse in form of insurance \u2018will-expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}, [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}]], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}], "page": 39, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the farmers to obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS) as per the guidelines. \nJohn F.S. Muwanga \nGENERAL ORIGINAL COPY \n27\" December, 2023 \n$Rpee pire ae is See fos \ni tT at SS \need", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}]], "page": 39, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 6}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source \nApproved budget (UGX) Actual Collections (UGX) Variance (UGX) Reasons for under/over collection 1 Tax Revenues \n2 Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 6}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "52,000,000", "metadata": {"headings": [{"headings_0": {"content": "52,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 4}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Land fees", "metadata": {"headings": [{"headings_0": {"content": "52,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 4}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "17,587,000", "metadata": {"headings": [{"headings_0": {"content": "17,587,000", "page": 40, "level": 3}}, {"headings_1": {"content": "52,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "17,587,000", "page": 40, "level": 3}}, {"headings_1": {"content": "52,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "17,587,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non Tax-Revenues \n1 Administrative fees and licenses", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "17,587,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "84,636,000", "metadata": {"headings": [{"headings_0": {"content": "84,636,000", "page": 40, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Miscellaneous Revenue", "metadata": {"headings": [{"headings_0": {"content": "84,636,000", "page": 40, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "32,191,000", "metadata": {"headings": [{"headings_0": {"content": "32,191,000", "page": 40, "level": 3}}, {"headings_1": {"content": "84,636,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "65,455,500 -13,455,500 Deduction bracket increased due to salary enhancement \n31,350,501 -13,763,501 Due to increase in application of land titles \n2,235,250 1,764,750 Business licence is collected in calendar year and by the end of the financial year collections were still going on \n40,900,000 43,736,000 Government barned charcoal movement 46,734,167 -14,543,167 Disposal of assets \nTotal Revenue 190,414,000 186,675,418 3,738,582", "metadata": {"headings": [{"headings_0": {"content": "32,191,000", "page": 40, "level": 3}}, {"headings_1": {"content": "84,636,000", "page": 40, "level": 2}}, [{"headings_0": {"content": "32,191,000", "page": 40, "level": 3}}, {"headings_1": {"content": "84,636,000", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}, {"headings_1": {"content": "32,191,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "S Progra Sub- PIAP Bud Focus/T Activities N\\|m progr (Progra get hematic \nam m Out area and \nImple put other \nmentat capital \nion projects Action /progra \nPlan) ms", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}, {"headings_1": {"content": "32,191,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) (\u00a9) (D) (E)", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(F)", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 06- 03- 0601010 000 Water Environment Impact Assessment for Capital Works, Appraisal and Feasibility studies for NATUR Water 8- 006- developm Capital works, Monitoring and supervision of capital work, commissioning, water quality AL Resour Improve Plan ent grant testing \nRESOU ces d water ning (Piped \nRCES, Manag use and water, \nENVIR ement efficienc Bud and Rural \nONMEN \ny for geti water and \nTy increase ng Sanitation \nCLIMA d servi grant) \n37 \nKey Pla Are Is the Conclu Conclu perfo nne there perfor sion at sion rman d clear manc Activit at ce Tar targets e y Level Output indica get and indica (Fully level tor(s) for perfor tor Quanti (Fully (Meas the mance used fied/N Quanti ure) Fina indicat by ot fully fied/N ncia ors to Mana Quanti ot fully I measu geme fied) Quanti yea re nt fied) r perfor reaso \nmance \nnable quantif ? ication", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}, [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}], [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}], [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Yes/", "metadata": {"headings": [{"headings_0": {"content": "(Yes/", "page": 40, "level": 2}}, {"headings_1": {"content": "(F)", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/", "page": 40, "level": 2}}, {"headings_1": {"content": "(F)", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- No) If", "metadata": {"headings": [{"headings_0": {"content": "(Yes/", "page": 40, "level": 2}}, {"headings_1": {"content": "(F)", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "(Yes/N", "metadata": {"headings": [{"headings_0": {"content": "(Yes/N", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "no", "metadata": {"headings": [{"headings_0": {"content": "(Yes/N", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. If give no", "metadata": {"headings": [{"headings_0": {"content": "(Yes/N", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "(Yes/N", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "give", "metadata": {"headings": [{"headings_0": {"content": "give", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/N", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "reaso", "metadata": {"headings": [{"headings_0": {"content": "give", "page": 40, "level": 2}}, {"headings_1": {"content": "(Yes/N", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 6}}, {"headings_1": {"content": "give", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "n \nreason \n(G) (H) () (J) (K) 0 No No Not Not fully fully quantifi quantifi ed ed \nWE \nproducti CHANG vity in", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 6}}, {"headings_1": {"content": "give", "page": 40, "level": 2}}, [{"headings_0": {"content": "the", "page": 40, "level": 6}}, {"headings_1": {"content": "give", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "E,", "metadata": {"headings": [{"headings_0": {"content": "E,", "page": 41, "level": 2}}, {"headings_1": {"content": "the", "page": 40, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water LAND \nconsum AND \nptive WATER \nprogram mes", "metadata": {"headings": [{"headings_0": {"content": "E,", "page": 41, "level": 2}}, {"headings_1": {"content": "the", "page": 40, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(agro-", "metadata": {"headings": [{"headings_0": {"content": "(agro-", "page": 41, "level": 3}}, {"headings_1": {"content": "E,", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "industria", "metadata": {"headings": [{"headings_0": {"content": "industria", "page": 41, "level": 6}}, {"headings_1": {"content": "(agro-", "page": 41, "level": 3}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "lization,", "metadata": {"headings": [{"headings_0": {"content": "industria", "page": 41, "level": 6}}, {"headings_1": {"content": "(agro-", "page": 41, "level": 3}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "manufac", "metadata": {"headings": [{"headings_0": {"content": "manufac", "page": 41, "level": 6}}, {"headings_1": {"content": "industria", "page": 41, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "turing, mineral develop ment). \\_", "metadata": {"headings": [{"headings_0": {"content": "manufac", "page": 41, "level": 6}}, {"headings_1": {"content": "industria", "page": 41, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "endix 2 (a): Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "endix 2 (a): Fully implemented out-puts", "page": 41, "level": 3}}, {"headings_1": {"content": "manufac", "page": 41, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Progra Sub- PIAP", "metadata": {"headings": [{"headings_0": {"content": "endix 2 (a): Fully implemented out-puts", "page": 41, "level": 3}}, {"headings_1": {"content": "manufac", "page": 41, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Focus/T", "metadata": {"headings": [{"headings_0": {"content": "Focus/T", "page": 41, "level": 2}}, {"headings_1": {"content": "endix 2 (a): Fully implemented out-puts", "page": 41, "level": 3}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "m progra Implementation \nhematic m Action \narea", "metadata": {"headings": [{"headings_0": {"content": "Focus/T", "page": 41, "level": 2}}, {"headings_1": {"content": "endix 2 (a): Fully implemented out-puts", "page": 41, "level": 3}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 41, "level": 2}}, {"headings_1": {"content": "Focus/T", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 41, "level": 6}}, {"headings_1": {"content": "Output", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "other capital projects /progra \nKey Plann Are Is Con Con Act Per Audi performance ed ther the clus clus ual for indicator(s) Targe per ion ion Per ma Conc (Measure) t for clea for at at for nce lusio the ma Acti Out Var nat Finan targ nce vity put nce ian activ cial ets indi Lev leve ce ity year and cat el I \nlevel ms perf or (Ful (Full orm use (Ful ly co", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 41, "level": 6}}, {"headings_1": {"content": "Output", "page": 41, "level": 2}}, [{"headings_0": {"content": "and", "page": 41, "level": 6}}, {"headings_1": {"content": "Output", "page": 41, "level": 2}}]], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "y/Pa", "metadata": {"headings": [{"headings_0": {"content": "y/Pa", "page": 41, "level": 2}}, {"headings_1": {"content": "and", "page": 41, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "anc ly Qua rtial Qua ntifi /Not indi Ma ntifi ed/", "metadata": {"headings": [{"headings_0": {"content": "y/Pa", "page": 41, "level": 2}}, {"headings_1": {"content": "and", "page": 41, "level": 6}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Impl", "metadata": {"headings": [{"headings_0": {"content": "Impl", "page": 41, "level": 2}}, {"headings_1": {"content": "y/Pa", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cato nag ed/ Not \neme rs em Not full \nnted to ent full )- mea rea y Qua \nExte sur son Qua ntifi \nnt of abl ntifi ed) imp! perf e? ed) eme orm (Ye ntati anc s/N \non of", "metadata": {"headings": [{"headings_0": {"content": "Impl", "page": 41, "level": 2}}, {"headings_1": {"content": "y/Pa", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0)", "metadata": {"headings": [{"headings_0": {"content": "0)", "page": 41, "level": 2}}, {"headings_1": {"content": "Impl", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "activ qua If ity ntifi \nno \ncati", "metadata": {"headings": [{"headings_0": {"content": "0)", "page": 41, "level": 2}}, {"headings_1": {"content": "Impl", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "giv", "metadata": {"headings": [{"headings_0": {"content": "giv", "page": 41, "level": 2}}, {"headings_1": {"content": "0)", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on?", "metadata": {"headings": [{"headings_0": {"content": "giv", "page": 41, "level": 2}}, {"headings_1": {"content": "0)", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Ye", "metadata": {"headings": [{"headings_0": {"content": "(Ye", "page": 41, "level": 2}}, {"headings_1": {"content": "giv", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "(Ye", "page": 41, "level": 2}}, {"headings_1": {"content": "giv", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "s/N", "metadata": {"headings": [{"headings_0": {"content": "s/N", "page": 41, "level": 2}}, {"headings_1": {"content": "(Ye", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rea", "metadata": {"headings": [{"headings_0": {"content": "s/N", "page": 41, "level": 2}}, {"headings_1": {"content": "(Ye", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0)", "metadata": {"headings": [{"headings_0": {"content": "0)", "page": 41, "level": 2}}, {"headings_1": {"content": "s/N", "page": 41, "level": 2}}], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "son If \n38 \nno", "metadata": {"headings": [{"headings_0": {"content": "0)", "page": 41, "level": 2}}, {"headings_1": {"content": "s/N", "page": 41, "level": 2}}, [{"headings_0": {"content": "0)", "page": 41, "level": 2}}, {"headings_1": {"content": "s/N", "page": 41, "level": 2}}], [{"headings_0": {"content": "0)", "page": 41, "level": 2}}, {"headings_1": {"content": "s/N", "page": 41, "level": 2}}]], "page": 41, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "give", "metadata": {"headings": [{"headings_0": {"content": "give", "page": 42, "level": 2}}, {"headings_1": {"content": "0)", "page": 41, "level": 2}}], "page": 42, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the \nreas \non", "metadata": {"headings": [{"headings_0": {"content": "give", "page": 42, "level": 2}}, {"headings_1": {"content": "0)", "page": 41, "level": 2}}, [{"headings_0": {"content": "give", "page": 42, "level": 2}}, {"headings_1": {"content": "0)", "page": 41, "level": 2}}], [{"headings_0": {"content": "give", "page": 42, "level": 2}}, {"headings_1": {"content": "0)", "page": 41, "level": 2}}]], "page": 42, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(A) (B) (\u00a9) (D) (E) (F) (G) (H) DD \u00a9 (K) 1 (P) (Q) (R)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) (\u00a9) (D) (E) (F) (G) (H) DD \u00a9 (K) 1 (P) (Q) (R)", "page": 42, "level": 2}}, {"headings_1": {"content": "give", "page": 42, "level": 2}}], "page": 42, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "H- \nP) \n125 01- 1205010802-Basic 320157-Primary Educatio Classrooms Number of 3\\| Yes Yes Fully Fully 17 3 0 Fully HUMAN Educatio Requirements and Education n grant- constructed in classroom \nCAPITAL n,Sports Minimum standards Services Former the selected blocks \nqua qua 3,4 imple ntifi ntifi 94, ment DEVELOP and skills met by schools and \nMENT training institutions \nSFG schools constructed ed ed 05 ed 0 \n01- 01- 01060203 & 000006- Parish Quartely Number of 1\\| Yes Yes Fully Fully 30, 1 0 Fully AGRO- Institutio 01060102-Enabled Planning and develop meetings held meetings held \nINDUSTR nal agricultural Budgeting ment \nTALIZATI Strength extension services model \nON ening supervision system \nand developed and \nCoordina \noperationalised \nqua qua 01 imple ntifi ntifi 6,9 ment ed ed 91 ed \ntion 01060204- \nMonitoring and Number of 1 Yes Yes Fully Fully 1 0 Fully Institutional evaluation Monitoring qua qua imple coordination & \nand evaluation ntifi ntifi ment management reports. ed ed ed", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) (\u00a9) (D) (E) (F) (G) (H) DD \u00a9 (K) 1 (P) (Q) (R)", "page": 42, "level": 2}}, {"headings_1": {"content": "give", "page": 42, "level": 2}}, [{"headings_0": {"content": "(A) (B) (\u00a9) (D) (E) (F) (G) (H) DD \u00a9 (K) 1 (P) (Q) (R)", "page": 42, "level": 2}}, {"headings_1": {"content": "give", "page": 42, "level": 2}}], [{"headings_0": {"content": "(A) (B) (\u00a9) (D) (E) (F) (G) (H) DD \u00a9 (K) 1 (P) (Q) (R)", "page": 42, "level": 2}}, {"headings_1": {"content": "give", "page": 42, "level": 2}}], [{"headings_0": {"content": "(A) (B) (\u00a9) (D) (E) (F) (G) (H) DD \u00a9 (K) 1 (P) (Q) (R)", "page": 42, "level": 2}}, {"headings_1": {"content": "give", "page": 42, "level": 2}}], [{"headings_0": {"content": "(A) (B) (\u00a9) (D) (E) (F) (G) (H) DD \u00a9 (K) 1 (P) (Q) (R)", "page": 42, "level": 2}}, {"headings_1": {"content": "give", "page": 42, "level": 2}}], [{"headings_0": {"content": "(A) (B) (\u00a9) (D) (E) (F) (G) (H) DD \u00a9 (K) 1 (P) (Q) (R)", "page": 42, "level": 2}}, {"headings_1": {"content": "give", "page": 42, "level": 2}}]], "page": 42, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "strengthened", "metadata": {"headings": [{"headings_0": {"content": "strengthened", "page": 42, "level": 3}}, {"headings_1": {"content": "(A) (B) (\u00a9) (D) (E) (F) (G) (H) DD \u00a9 (K) 1 (P) (Q) (R)", "page": 42, "level": 2}}], "page": 42, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "01060101-", "metadata": {"headings": [{"headings_0": {"content": "strengthened", "page": 42, "level": 3}}, {"headings_1": {"content": "(A) (B) (\u00a9) (D) (E) (F) (G) (H) DD \u00a9 (K) 1 (P) (Q) (R)", "page": 42, "level": 2}}], "page": 42, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Stationery and Number of 1| Yes Yes Fully Fully 1, 0 Fully", "metadata": {"headings": [{"headings_0": {"content": "Stationery and Number of 1| Yes Yes Fully Fully 1, 0 Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "strengthened", "page": 42, "level": 3}}], "page": 42, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Institutional refreshments times qua qua imple coordination stationery and ntifi ntifi ment strengthened refreshments ed ed ed are bought \n18- 02- 18020404-Capacity 560021-Inter- UGIFT Secondary Number of 1\\| Yes Yes Fully Fully 66 1 0 Fully DEVELOP Resource built in multi Governmental (Infrastru school secondary \nqua qua 9,5 imple MENT Mobilizati program planning Fiscal Transfer cture) constructed schools \nntifi ntifi 55, ment PLAN on and and implementation Reform \nconstructed ed ed 58 ed IMPLEME Budgetin of interventions Programme \n3 \nNTATION g \nalong the value \nchain \n14-Public 03- 14050501-Human 390014- DDEG Maintenance- Number of 6 Yes Yes Fully Fully 47, 6 0 Fully Sector Human Capital Development Other Fixed fixed assets \nqua qua 49 imple Transfor Resource Management (HCM) and Assets maintained \nntifi ntifi 6,0 ment mation Manage System Rolled out Operationationa \ned ed 00 ed ment \nlion of Human Resource", "metadata": {"headings": [{"headings_0": {"content": "Stationery and Number of 1| Yes Yes Fully Fully 1, 0 Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "strengthened", "page": 42, "level": 3}}, [{"headings_0": {"content": "Stationery and Number of 1| Yes Yes Fully Fully 1, 0 Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "strengthened", "page": 42, "level": 3}}], [{"headings_0": {"content": "Stationery and Number of 1| Yes Yes Fully Fully 1, 0 Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "strengthened", "page": 42, "level": 3}}]], "page": 42, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 42, "level": 2}}, {"headings_1": {"content": "Stationery and Number of 1| Yes Yes Fully Fully 1, 0 Fully", "page": 42, "level": 2}}], "page": 42, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "16- 01- 16060502- 000014- \nSupply of Number of 1\\| Yes Yes Fully Fully 1 0 Fully Governan Institutio Administrative Administrative printer and printers \nqua qua imple ce And nal support services and Support filling of toner supplied and \nntifi ntifi ment Security Coordina\\_\\| enhanced Services cartridges toner ed ed ed \n39 \ntion \ncartridges", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 42, "level": 2}}, {"headings_1": {"content": "Stationery and Number of 1| Yes Yes Fully Fully 1, 0 Fully", "page": 42, "level": 2}}, [{"headings_0": {"content": "System", "page": 42, "level": 2}}, {"headings_1": {"content": "Stationery and Number of 1| Yes Yes Fully Fully 1, 0 Fully", "page": 42, "level": 2}}], [{"headings_0": {"content": "System", "page": 42, "level": 2}}, {"headings_1": {"content": "Stationery and Number of 1| Yes Yes Fully Fully 1, 0 Fully", "page": 42, "level": 2}}]], "page": 42, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "filled", "metadata": {"headings": [{"headings_0": {"content": "filled", "page": 43, "level": 6}}, {"headings_1": {"content": "System", "page": 42, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|\\| \n06- 01- Not disclosed 00006-Planning Distrit land Number of 1\\| Yes Yes Fully Fully 1 Fully Natural Environm and Budgeting titling District titles qua qua imple Resource ent and services \nntifi ntifi ment S; Natural \ned ed ed Environm \nResource", "metadata": {"headings": [{"headings_0": {"content": "filled", "page": 43, "level": 6}}, {"headings_1": {"content": "System", "page": 42, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ent,", "metadata": {"headings": [{"headings_0": {"content": "ent,", "page": 43, "level": 2}}, {"headings_1": {"content": "filled", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "s", "metadata": {"headings": [{"headings_0": {"content": "ent,", "page": 43, "level": 2}}, {"headings_1": {"content": "filled", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Climate", "metadata": {"headings": [{"headings_0": {"content": "Climate", "page": 43, "level": 6}}, {"headings_1": {"content": "ent,", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Manage", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 43, "level": 2}}, {"headings_1": {"content": "Climate", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Change,", "metadata": {"headings": [{"headings_0": {"content": "Change,", "page": 43, "level": 2}}, {"headings_1": {"content": "Manage", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ment \nLand And \nWater \n15+ 02- 15040201-CDMIS 000023- \nMain gate and Number of 1\\} Yes Yes Fully Fully 1 Fully Communi Strength established and Inspection and water gates and \nqua qua imple ty ening operationalized Monitoring installation water ntifi ntifi ment Mobilizati institutio \ninstallations ed ed ed on And nal \ncarried", "metadata": {"headings": [{"headings_0": {"content": "Change,", "page": 43, "level": 2}}, {"headings_1": {"content": "Manage", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mindset", "metadata": {"headings": [{"headings_0": {"content": "Mindset", "page": 43, "level": 6}}, {"headings_1": {"content": "Change,", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "support", "metadata": {"headings": [{"headings_0": {"content": "Mindset", "page": 43, "level": 6}}, {"headings_1": {"content": "Change,", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Change", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 43, "level": 3}}, {"headings_1": {"content": "Mindset", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 \n18- 01- Not disclosed 000006- \nSupply of a Number of 1 Yes Yes Fully Fully 1 Fully Develop Develop Planning and laptop laptops qua qua imple ment ment Budgeting supplied ntifi ntifi ment Plan Planning, services", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 43, "level": 3}}, {"headings_1": {"content": "Mindset", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 43, "level": 2}}, {"headings_1": {"content": "Change", "page": 43, "level": 3}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Research ntation \ni Evaluatio n and Statistics", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 43, "level": 2}}, {"headings_1": {"content": "Change", "page": 43, "level": 3}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ed ed ed", "metadata": {"headings": [{"headings_0": {"content": "ed ed ed", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18- 01- Not disclosed 000006- \nRenovation of Number of 1\\| Yes Yes Fully Fully 1 Fully Develop Develop Planning and crop laboratory crop buildings qua qua imple ment ment Budgeting building renovated ntifi ntifi ment Plan Planning, services", "metadata": {"headings": [{"headings_0": {"content": "ed ed ed", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 43, "level": 2}}, {"headings_1": {"content": "ed ed ed", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Research ntation \n,", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 43, "level": 2}}, {"headings_1": {"content": "ed ed ed", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Evaluatio", "metadata": {"headings": [{"headings_0": {"content": "Evaluatio", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nand Statistics \ned ed ed \n18- 04- 18030511 & 560070- \nProcurement Number of 1 Yes Yes Fully Fully 1 Fully Develop Accounta 18040312 -Timely Development of laptop laptops \nqua qua imple ment bility disbursement of and \nprocured ntifi ntifi ment Plan Systems relief food and non- Management of \nImpleme and food items to Internal Audit \nntation Service disaster victims and Controls", "metadata": {"headings": [{"headings_0": {"content": "Evaluatio", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}, [{"headings_0": {"content": "Evaluatio", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}], [{"headings_0": {"content": "Evaluatio", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}]], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delivery", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 43, "level": 3}}, {"headings_1": {"content": "Evaluatio", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ed ed ed \n09- 03- 09030601- 260009-Road Uganda Routine Number of 361.96 Yes Yes Fully Fully 38 361 Fully INTEGRA Transpor Transport Maintenance Road manual and Roads (kms) \nqua qua 8,2 \u201a96 imple TED t infrastructure Fund mechanised maintained ntifi ntifi 46, ment TRANSP Infrastru rehabilitated and road \ned ed 40 ed ORT cture and maintained. maintanance \n2 \n40 \nINFRAST \nServices RUCTUR", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 43, "level": 3}}, {"headings_1": {"content": "Evaluatio", "page": 43, "level": 6}}, [{"headings_0": {"content": "Delivery", "page": 43, "level": 3}}, {"headings_1": {"content": "Evaluatio", "page": 43, "level": 6}}], [{"headings_0": {"content": "Delivery", "page": 43, "level": 3}}, {"headings_1": {"content": "Evaluatio", "page": 43, "level": 6}}], [{"headings_0": {"content": "Delivery", "page": 43, "level": 3}}, {"headings_1": {"content": "Evaluatio", "page": 43, "level": 6}}]], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Develop", "metadata": {"headings": [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "E AND ment \nSERVICE \n\u00a7 \n06- 03-Water 06010108- 000006- Water Environment NATURAL Resource Improved water use Planning and develop Impact RESOUR Ss efficiency for Budgeting ment Assessment for GES; Manage increased services grant Capital Works, ENVIRON ment productivity in (Piped Appraisal and MENT, water consumptive water, Feasibility CLIMATE programmes (agro- and studies for CHANGE, industrialization, Rural Capital works, LAND manufacturing, water Monitoring and AND mineral and supervision of WATER development). Sanitatio capital work, n grant) decommissioni ng, \nwater quality testing \n0 No No Not Not 43", "metadata": {"headings": [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}, [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}], [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}]], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fully fully 5,9 imple qua qua 03, ment ntifi ntifi 97 ed ed ed 0 \n06010120-Water \nSanitation Number of 14 Yes Yes Fully \\| Fully 14 Fully resources data campaigns and sanitation qua qua imple (Quantity & Quality) hygiene campaigns ntifi ntifi ment collected and held ed ed ed assessed \nConstruction Number of 2 Yes Yes Fully Fully 1 Fully works at valley tanks qua qua imple Kasagama and constructed ntifi ntifi ment Kyewanula - ed ed ed Tanks \nConstruction Number of 3\\| Yes Yes Fully Fully 3 Fully works at tanks qua qua imple Ckemamba constructed ntifi ntifi ment RGC and ed ed ed", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}]], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kasagama", "metadata": {"headings": [{"headings_0": {"content": "Kasagama", "page": 44, "level": 2}}, {"headings_1": {"content": "Fully", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Seed SS and", "metadata": {"headings": [{"headings_0": {"content": "Kasagama", "page": 44, "level": 2}}, {"headings_1": {"content": "Fully", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kabetemere", "metadata": {"headings": [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HC II \nConstruction of Number of 1\\| Yes Yes Fully Fully 1 Fully 10m3 HPDE tanks qua qua imple tanks constructed ntifi ntifi ment ed ed ed Construction of Number of 6 Yes Yes Fully Fully 6 Fully 6 boreholes boreholes qua qua imple renovated ntifi ntifi ment ed ed ed BOQs, designs Number of 12 Yes Yes Fully Fully 12 Fully and BOQs, designs qua qua imple consultancy and ntifi ntifi ment consultancy ed ed ed services \nfor \n41 \neach project", "metadata": {"headings": [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}, [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}], [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}], [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}]], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| + ||", "metadata": {"headings": [{"headings_0": {"content": "| + ||", "page": 45, "level": 6}}, {"headings_1": {"content": "Kabetemere", "page": 44, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 01- 01- 01041101 Extension 000006- Micro- Awareness Number of 9 Yes Yes Fully Fully 11 9 0 Fully AGRO- Institutio workers trained in Planning and irrigation meetings for awareness \nqua qua 5,8 imple INDUSTR nal entire value chain Budgeting political meetings \nntifi ntifi 24, ment IALIZATI Strength focused skills services leaders and carried out \ned ed 72 ed ON ening farmers 0 and conducted L", "metadata": {"headings": [{"headings_0": {"content": "| + ||", "page": 45, "level": 6}}, {"headings_1": {"content": "Kabetemere", "page": 44, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Coordina", "metadata": {"headings": [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Conducting of Number of 69 Yes Yes Fully Fully 69 0 Fully tion \nfarm visits farm visits qua qua imple carried out ntifi ntifi ment ed ed ed Demonstration Number of 2 Yes Yes Fully Fully 2 0 Fully s demonstration qua qua imple sites ntifi ntifi ment \nAppendix 3: Utilization of the Wage Budget \ned ed ed \nDepartment Department Name Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}, [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}], [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}], [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}]], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Revised Budget Warrants | Payments \"| Unspent Balance", "metadata": {"headings": [{"headings_0": {"content": "Revised Budget Warrants | Payments \"| Unspent Balance", "page": 45, "level": 2}}, {"headings_1": {"content": "Coordina", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Code", "metadata": {"headings": [{"headings_0": {"content": "Code", "page": 45, "level": 8}}, {"headings_1": {"content": "Revised Budget Warrants | Payments \"| Unspent Balance", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Supplementary", "metadata": {"headings": [{"headings_0": {"content": "Supplementary", "page": 45, "level": 3}}, {"headings_1": {"content": "Code", "page": 45, "level": 8}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "01 Administration 664,314,660 - 664,314,660 664,314,660 ee 22,115,889", "metadata": {"headings": [{"headings_0": {"content": "Supplementary", "page": 45, "level": 3}}, {"headings_1": {"content": "Code", "page": 45, "level": 8}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02 Finance 145,000,000 ui = 145,000,000 145,000,000 134,357,088 10,642,912", "metadata": {"headings": [{"headings_0": {"content": "02 Finance 145,000,000 ui = 145,000,000 145,000,000 134,357,088 10,642,912", "page": 45, "level": 2}}, {"headings_1": {"content": "Supplementary", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "03 Statutory Bodies 150,000,000 E 150,000,000 150,000,000 149,914,751 85,249", "metadata": {"headings": [{"headings_0": {"content": "03 Statutory Bodies 150,000,000 E 150,000,000 150,000,000 149,914,751 85,249", "page": 45, "level": 2}}, {"headings_1": {"content": "02 Finance 145,000,000 ui = 145,000,000 145,000,000 134,357,088 10,642,912", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "metadata": {"headings": [{"headings_0": {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "page": 45, "level": 3}}, {"headings_1": {"content": "03 Statutory Bodies 150,000,000 E 150,000,000 150,000,000 149,914,751 85,249", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "metadata": {"headings": [{"headings_0": {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "page": 45, "level": 2}}, {"headings_1": {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "07 Roads 110,000,000 67,800,000 177,800,000 177,800,000 142,814,406 34,985,594", "metadata": {"headings": [{"headings_0": {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "page": 45, "level": 2}}, {"headings_1": {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "09 Natural Resources 150,000,000 5 150,000,000 150,000,000 149,968,344 31,656 |", "metadata": {"headings": [{"headings_0": {"content": "09 Natural Resources 150,000,000 5 150,000,000 150,000,000 149,968,344 31,656 |", "page": 45, "level": 2}}, {"headings_1": {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Community Based Services 140,000,000 = 140,000,000 140,000,000 128,915,849 11,084,151 |", "metadata": {"headings": [{"headings_0": {"content": "10 Community Based Services 140,000,000 = 140,000,000 140,000,000 128,915,849 11,084,151 |", "page": 45, "level": 3}}, {"headings_1": {"content": "09 Natural Resources 150,000,000 5 150,000,000 150,000,000 149,968,344 31,656 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "metadata": {"headings": [{"headings_0": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 140,000,000 = 140,000,000 140,000,000 128,915,849 11,084,151 |", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "metadata": {"headings": [{"headings_0": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}, {"headings_1": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 Trade and Industry 40,000,000 \n\\_\\_\\| \n= 40,000,000 40,000,000 39,600,683 399,317", "metadata": {"headings": [{"headings_0": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}, {"headings_1": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}, [{"headings_0": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}, {"headings_1": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 45, "level": 6}}, {"headings_1": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "metadata": {"headings": [{"headings_0": {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "page": 45, "level": 2}}, {"headings_1": {"content": "Grand Total", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 4 : Unfairness in the distribution of projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}, {"headings_1": {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Sub County Water District Variance Amount %age of Rank Rank coverage average allocated to amount based based rate rate \nthe Sub allocated to on need allocation County the Sub \nCounty out of", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}, {"headings_1": {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the total", "metadata": {"headings": [{"headings_0": {"content": "the total", "page": 45, "level": 6}}, {"headings_1": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "district grant \n1.\\| Lyantonde rural 51% 38% 13% 80,000,000 3 3", "metadata": {"headings": [{"headings_0": {"content": "the total", "page": 45, "level": 6}}, {"headings_1": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23%", "metadata": {"headings": [{"headings_0": {"content": "23%", "page": 45, "level": 2}}, {"headings_1": {"content": "the total", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "42 \n2.\\| Kaliiro 58% 38% 20% 10,000,000 3% 6 6 3.\\| Mpumudde 29% 38% -9% 30,000,000 9% 4 4 4.\\| Lyakajjula 6% 38% -32% 120,000,000 34% 1 1 5.\\| Kasagama 28% 38% -10% 94,000,000 27% 2 2 6.\\| Kinuuka 56% 38% 18% 16,000,000 5% 5 5 /.", "metadata": {"headings": [{"headings_0": {"content": "23%", "page": 45, "level": 2}}, {"headings_1": {"content": "the total", "page": 45, "level": 6}}, [{"headings_0": {"content": "23%", "page": 45, "level": 2}}, {"headings_1": {"content": "the total", "page": 45, "level": 6}}]], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5 : Timeliness of procurements for the water grant", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}, {"headings_1": {"content": "23%", "page": 45, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN CONTRACT PROCUREMENT CONTRACT CONTRACTOR DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT AWARD \n1 Construction of LYAN580/WRKS/22- 127,922,760 WANAIK 03/08/2022 01/02/2023 02 no, 3000m3 23-1", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}, {"headings_1": {"content": "23%", "page": 45, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CONSTRUCTION", "metadata": {"headings": [{"headings_0": {"content": "CONSTRUCTION", "page": 46, "level": 6}}, {"headings_1": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Valley Tanks at", "metadata": {"headings": [{"headings_0": {"content": "CONSTRUCTION", "page": 46, "level": 6}}, {"headings_1": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Co.", "metadata": {"headings": [{"headings_0": {"content": "Co.", "page": 46, "level": 6}}, {"headings_1": {"content": "CONSTRUCTION", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ltd.", "metadata": {"headings": [{"headings_0": {"content": "ltd.", "page": 46, "level": 8}}, {"headings_1": {"content": "Co.", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kanyogogan,", "metadata": {"headings": [{"headings_0": {"content": "Kanyogogan,", "page": 46, "level": 2}}, {"headings_1": {"content": "ltd.", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kagala parish, \n2 Construction of LYAN580/WRKS/22- 27,494,000 Hana Build 03/08/2022 06/03/2023", "metadata": {"headings": [{"headings_0": {"content": "Kanyogogan,", "page": 46, "level": 2}}, {"headings_1": {"content": "ltd.", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6 Ferro Cement 23-8 Uganda", "metadata": {"headings": [{"headings_0": {"content": "6 Ferro Cement 23-8 Uganda", "page": 46, "level": 6}}, {"headings_1": {"content": "Kanyogogan,", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Itd", "metadata": {"headings": [{"headings_0": {"content": "Itd", "page": 46, "level": 6}}, {"headings_1": {"content": "6 Ferro Cement 23-8 Uganda", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tanks 10m3", "metadata": {"headings": [{"headings_0": {"content": "Itd", "page": 46, "level": 6}}, {"headings_1": {"content": "6 Ferro Cement 23-8 Uganda", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "metadata": {"headings": [{"headings_0": {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Itd", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bore holes 23/00006 Pump", "metadata": {"headings": [{"headings_0": {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Itd", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mechanics Association", "metadata": {"headings": [{"headings_0": {"content": "Mechanics Association", "page": 46, "level": 8}}, {"headings_1": {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "metadata": {"headings": [{"headings_0": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Mechanics Association", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HDPE tanks 23-10", "metadata": {"headings": [{"headings_0": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Mechanics Association", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "metadata": {"headings": [{"headings_0": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pipes PN 10 23-10 TOTAL", "metadata": {"headings": [{"headings_0": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "333,324,760", "metadata": {"headings": [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6: Status of implementation- Water Grant \nNo. Programme Activity details Pictorial evidence \nU Natural Resources, Construction of 2 valley tanks at \nEnvironment, Climate kalagala \neee = Change, Land And Water UGX. 127,922,760 \nSummary of findings (Time, Audit conclusion Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 46, "level": 2}}, {"headings_1": {"content": "333,324,760", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The valley tank was well constructed The valley tank was completed and in and in use, however a weed is eating it use \nup and needs clearing by the", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 46, "level": 2}}, {"headings_1": {"content": "333,324,760", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is no sign post for the newly j implemented works \n4 \nite \n43 \n\u2014 \nThe trough for animals to drink in is functional \n2 HDPE tanks for Kabetemere \nThe tank for Kabetemere HCII has not \nNot yet installed hence not functional HCII and \nyet been installed due to non- \nKasagama Seed School \ncompletion of the health center and is \nstill lying at headquarters \nThe tank for Kasagama seed school was \nInstalled and fully functional allocated to Kitazigolokwa C.O.U P/S as \nresolved by DEC since the seed school \nis still under construction \nSupply of HDPE pipe 6000m of 3\u201d \nRehabilitation 6 of boreholes Construction of 6 Ferro tanks \nAppendix 7: YLP recovery schedule \nSupply of HDPE pipe 6000m of 3\u201d Not yet installed therefore not Er ote \nThe pipes were purchased as budgeted functional waiting for takeover by NWSC for construction works \nm: borehole was rehabilitated and are The borehole for kinuka seed school", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}, [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a IT", "metadata": {"headings": [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], "page": 47, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fully functional is functional, Kijjukizo SSS is functional The Ferro tank was constructed and is Installed and fully functional functional \\| OUTSTANDI NG SUBCOUN AMOUNT AMOUNT OUTSTANDING AMOUNT(5 TY PROJECT NAME DISBURSED RECOVERED % 44 inclusive) Kabatema Youth Catering 1, 2014 - 15 LYANTONDE Kaliiro Project Kiyinda Youth Piggery 2 2014 - 15 LYANTONDE Kaliiro Project Lwentondo Youth Goat 3 2014 - 15 LYANTONDE Kaliiro Rearing Project Katagengera Youth Produce 5,521,000 3,242,000 2,279,000 113,950 6,632,000 3,241,100 3,390,900 169,545 5,500,000 2,300,000 3,200,000 160,000 4 2014 - 15 LYANTONDE Kaliiro Buyers & Sellers Project 5,300,000 984,000 4,316,000 215,800 Kabundi Youth Produce 5 2015 - 16 LYANTONDE Kaliiro Buying & Selling 4,660,000 2,885,000 1,775,000 88,750 6 2015 - 16 LYANTONDE Kaliiro Kigaaga Youth Poultry 6,000,000 1,350,000 4,650,000 232,500 . Kyempisi Youth Bull x 2017-18 LYANTONDE Kaliiro Fattening 5,326,000 n 5,326,000 266,300 Kabatema I Youth Produce 8 2017-18 LYANTONDE Kaliiro Trade 4,700,000 1,096,000 3,604,000 180,200 Kasambya Youth Produce 9 2017-18 LYANTONDE Kaliiro Trade 5,000,000 5 5,000,000 250,000 Kyamulama Youth Produce 0 2017-18 LYANTONDE Kaliiro Trade 5,330,000 680,000 4,650,000 232,500 Kabatema II Youth Produce 1 2017-18 LYANTONDE Kaliiro Trade 6,200,000 207,000 5,993,000 299,650 Kiteesa Youth Produce 2 2017-18 LYANTONDE Kaliiro Trade 4,900,000 fn 4,900,000 245,000 3 2017-18 LYANTONDE Kaliiro Kisetura Youth Boda Boda 8,771,800 8,880,000 (108,200) & Karambi A Youth Bull 4 2017-18 LYANTONDE Kaliiro Fattening 7,250,000 & 7,250,000 362,500 Kiyinda Youth Bull 5 2017-18 LYANTONDE Kaliiro Fattening 8,440,000 3,000,000 5,440,000 272,000 Nakisajja A Youth Bull 16 2017-18 LYANTONDE Kaliiro Fattening 9,270,000 7,804,000 1,466,000 73,300 Nakisajja B Youth Goat 7 2017-18 LYANTONDE Kaliiro Rearing 6,800,000 1,000,000 5,800,000 290,000 Karambi B Youth Produce 8 2017-18 LYANTONDE Kaliiro Trade 8,000,000 = 8,000,000 400,000 Kyamusaale Youth Boda 9 2018-19 LYANTONDE Kaliiro Boda 12,450,000 12,500,000 (50,000) - . 20 2018-19 LYANTONDE Kaliiro Nabigoye Youth Boda Boda 12,450,000 2,370,000 10,080,000 504,000 21 2018-19 LYANTONDE Kaliiro Kanoni Youth Boda Boda 12,500,000 3,630,000 8,870,000 443,500 Kanoni Youth Onion 22 2018-19 LYANTONDE Kaliiro Growing . 7,100,000 572,000 6,528,000 326,400 Kiyinda Youth Stationers 23 2022-2023 LYANTONDE Kaliiro and digital printing 11,500,000 5 11,500,000 575,000 Kitovu youth metal 24 2022-2023 LYANTONDE Kaliiro fabrication 10,000,000 z 10,000,000 500,000 \\| 28 2014 15 LYANTONDE Kaliiro T/C Kaliiro Youth Dairy Project 5,800,000 800,000 5,000,000 250,000 - 26 2015 - 16 LYANTONDE Kaliiro T/C Kibisi Youth Piggery . 4,490,000 4,512,000 (22,000) 7 27 2017-18 LYANTONDE Kaliiro T/C Kaliiro Youth Bull Fattening 5,800,000 740,000 5,060,000 253,000 45 28 2017-18 LYANTONDE", "metadata": {"headings": [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}, [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}]], "page": 47, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LL", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "38 2014 - 15 LYANTONDE Kasagama Rearing Project \nKatebe Youth Bull \n39 2015 - 16 LYANTONDE Kasagama Fattening \nKagara Youth Bull Fattening 40 2015 - 16 LYANTONDE Kasagama \n5 \nMityekura Youth Bull \n41 2015 - 16 LYANTONDE Kasagama Fattening . Kirindimura Youth Boda 42 2016 -17 LYANTONDE Kasagama Boda Riders \nKigaaga Youth Bull 43 2016 -17 LYANTONDE Kasagama Fattening Buyanja Youth Bull \n5,490,000 5,738,000 248,000) \n= T \n5,330,000 2,930,000 (200,000) \n= \n\\_5,450,000 5,670,200 (220,200) \n= \n4,912,000 4,569,950 342,050 \n17,103 \n4,760,000 5,000,000 (240,000) \n5 \n\\_4,500,000 4,500,000 \n= \n5 \n4,700,000 3,710,000 990,000 \n49,500 \n4,390,000 4,560,000 (170,000) \n= \n8,000,000 1,800,000 6,200,000 310,000 6,800,000 1,750,000 5,050,000 252,500 \n44 2016 -17 LYANTONDE Kasagama Fattening 7,000,000 7,000,000 \n= \n= \nKasambya Youth Bull 45 2016 -17 LYANTONDE Kasagama Fattening Kisaluwoko Youth Brick 46 2016 -17 LYANTONDE Kasagama Making \nMuzaire B Youth Bull \n7,000,000 7,000,000 \n= \n= \n4,700,000 1,530,000 3,170,000 158,500 \n47 2017-18 LYANTONDE Kasagama Fattening 8,100,000 8,100,000 405,000 s \nKanyogoga Youth Bull \n48 2017-18 LYANTONDE Kasagama Fattening 8,000,000 3,250,000 4,750,000 237,500 Katebe B Youth Bull \n49 2017-18 LYANTONDE Kasagama Fattening 8,250,000 8,250,000 \nn \n- \nKisaluwoko Youth Goat \n50 2017-18 LYANTONDE Kasagama Rearing 7,550,000 = 7,550,000 377,500 Kasagama T/C Youth Goat \n51 2017-18 LYANTONDE Kasagama Rearing IT 6,830,000 6,830,000 341,500 = \nKabuteetera youth bull \n52 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,500,000 425,000 = \nKasambya youth bull", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}, [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}]], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nBuyanja youth bull \n54 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,500,000 \n= \n= \nKinuuka Youth Bodaboda 55 2014 - 15 LYANTONDE Kinuuka Project \nBinikira Youth Grain Milling 56 2014 - 15 LYANTONDE Kinuuka Project \nRwemikoma Youth Dairy 57 2014 - 15 LYANTONDE Kinuuka Project \n5,000,000 5,007,000 (7,000) - \n\\_\\_5,000,000 5,000,000 \nie \n7,800,000 2,300,000 5,500,000 275,000 \n46 \nRweera Youth Bull \n58 2014 15 LYANTONDE Kinuuka Fattening Project 5,125,000 5,125,000 = = - \n59 2016 -17 LYANTONDE Kinuuka Gayaza Youth Boda Boda 9,500,000 7,000,000 2,500,000 125,000 Kawungu Youth Goat \n60 2016 -17 LYANTONDE Kinuuka Rearing \nRweera Youth Bull \n61 2016 -17 LYANTONDE Kinuuka Fattening Nakasozi Youth Bull \n9,000,000 3,800,000 5,200,000 260,000 6,270,000 5,180,000 1,090,000 54,500 \n62 2016 -17 LYANTONDE Kinuuka Fattening 6,800,000 6,800,000 = - Kinuuka Youth Bull \n63 2016 -17 LYANTONDE Kinuuka Fattening Makondo Youth Cattle \n64 2016 -17 LYANTONDE Kinuuka Fattening Rwemikoma Youth Bull \n7,000,000 3,800,000 3,200,000 160,000 7,000,000 5,090,000 1,910,000 95,500 \n65 2017-18 LYANTONDE inuuka Fattening 10,900,000 1,800,000 9,100,000 455,000 Kayunga Youth Bull \n66 2017-18 LYANTONDE Kinuuka Fattening 8,380,000 8,380,000 . 7 Rweera Youth Bull \n67 2017-18 LYANTONDE inuuka Fattening II 10,300,000 10,300,000 5 = Nakasozi Youth Bull \n68 2018-19 LYANTONDE inuuka Fattening 8,775,000 2,500,000. 6,275,000 313,750 Nkoote Youth Cow \n69 2018-19 LYANTONDE inuuka Fattening 10,840,000 1,400,000 9,440,000 472,000 Rweera Youth Goat \n70 2015 16 LYANTONDE inuuka Rearing - \nKyenshama Youth Bull \n3,687,000 400,000 3,287,000 164,350 \n71 2015 16 LYANTONDE Kinuuka Fattening 4,230,000 830,000 3,400,000 170,000 - \n. \n22 2015 - 16 LYANTONDE inuuka Lugalama Youth Boda Boda 5,500,000 5,832,500 (332,500) - Nakasozi 11 Youth Bull \nFattening pjt 23 2022-2023 LYANTONDE Kinuuka \nElisa Zone Youth Goat \n74 2014 - 15 LYANTONDE Lyakajjula Rearing Project Bwihagaju Youth Dairy 75 2014 - 15 LYANTONDE Lyakajjula Project \nKeishango Youth Bull \n9,080,000 E 9,080,000 454,000 5,800,000 3,962,500 1,837,500 91,875 5,500,000 5,706,300 (206,300) = \n76 2014 15 LYANTONDE Lyakajjula Fattening Project 4,500,000 4,815,000 (315,000) \n- \n= \nRwera Bull Fattening \n77 2014 - 15 LYANTONDE Lyakajjula Project \nKabundabunda Youth Maize \n4,000,000 4,100,000 (100,000) - \n78 2014 - 15 LYANTONDE Lyakajjula Produce Sellers Project 4,600,000 4,600,000", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}, [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}]], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- -", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], "page": 50, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Namiwunda Youth Grain \n79 2015 - 16 LYANTONDE Lyakajjula Milling . \nKyemamba Youth Bull 80 2015 - 16 LYANTONDE Lyakajjula Fattening Kicwamba Youth Bull \n81 2015 - 16 LYANTONDE Lyakajjula Fattening \nKitongole Youth Produce 82 2016 -17 LYANTONDE Lyakajjula Buying & Selling Kyemamba Youth Bull \n5,000,000 5,000,000 \n= \n= \n4,360,000 3,600,000 760,000 38,000 4,140,000 2,300,000 1,840,000 92,000 7,000,000 1,000,000 6,000,000 300,000 \n83 2017-18 LYANTONDE Lyakajura Fattening 10,150,000 3,650,000 6,500,000 325,000 ikuuto Youth Bull \n84 2017-18 LYANTONDE Lyakajura Fattening 9,880,000 =: 9,880,000 494,000 . \nKicwamba Trading Centre \n85 2018-19 LYANTONDE Lyakajura Youth Bull Fattening 9,200,000 4,900,000 4,300,000 215,000 Kabundabunda Youth Bull \n86 2018-19 LYANTONDE Lyakajura Fattening 10,330,000 = 10,330,000 516,500 \n47 \nKyemamba Kamusenene \n87 2018-19 LYANTONDE Lyakajura Youth Bull Fattening. 11,130,000 T \n11,130,000 556,500 - \n88 2018-19 LYANTONDE Lyakajura Kikuuto Youth Goat Rearin 7,450,000 \n7,450,000 372,500 = \nLyantonde Gayaza Youth Piggery \n89 2014 - 15 LYANTONDE SC Project \n5,050,000 3,992,500", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}, [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}]], "page": 50, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,057,500", "metadata": {"headings": [{"headings_0": {"content": "1,057,500", "page": 51, "level": 2}}, {"headings_1": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "52,875 Lyantonde Kempega Youth Piggery \n90 2014 - 15 LYANTONDE SC Project \n7,500,000 3,930,000", "metadata": {"headings": [{"headings_0": {"content": "1,057,500", "page": 51, "level": 2}}, {"headings_1": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,570,000", "metadata": {"headings": [{"headings_0": {"content": "3,570,000", "page": 51, "level": 2}}, {"headings_1": {"content": "1,057,500", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "178,500", "metadata": {"headings": [{"headings_0": {"content": "178,500", "page": 51, "level": 2}}, {"headings_1": {"content": "3,570,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lyantonde Kanyogoga Youth Goat \n91 2014 - 15 LYANTONDE SC Rearing Project \n3,975,000 3,975,050", "metadata": {"headings": [{"headings_0": {"content": "178,500", "page": 51, "level": 2}}, {"headings_1": {"content": "3,570,000", "page": 51, "level": 2}}, [{"headings_0": {"content": "178,500", "page": 51, "level": 2}}, {"headings_1": {"content": "3,570,000", "page": 51, "level": 2}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(50)", "metadata": {"headings": [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nLyantonde Kasamya Youth Dairy \n92 2014 - 15 LYANTONDE SC Project \n5,850,000 5,850,000 \n= \n\u201c \nLyantonde Kabetemere Youth Tomato \n93 2014 - 15 LYANTONDE SE \u2014 Growing Project 4,075,000 400,000", "metadata": {"headings": [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}, [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,675,000", "metadata": {"headings": [{"headings_0": {"content": "3,675,000", "page": 51, "level": 2}}, {"headings_1": {"content": "(50)", "page": 51, "level": 6}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "183,750", "metadata": {"headings": [{"headings_0": {"content": "183,750", "page": 51, "level": 2}}, {"headings_1": {"content": "3,675,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lyantonde \nKalagala Youth Brick Laying 94 2014 - 15 LYANTONDE SC Project", "metadata": {"headings": [{"headings_0": {"content": "183,750", "page": 51, "level": 2}}, {"headings_1": {"content": "3,675,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,950,000 3,481,800 468,200", "metadata": {"headings": [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "23,410 \nLyantonde \n95 2015 - 16 LYANTONDE SC Katoogo Youth Poultry 6,000,000 3,000,000 \n3,000,000 \n150,000 \nLyantonde Kasambya Youth Bull \n96 2017-18 LYANTONDE SC Fattening II \n7,300,000 2,450,000 =\\| 4,850,000 242,500 Lyantonde Kabaale Youth Bull \n97 2017-18 LYANTONDE SC Fattening 6,300,000 3,370,000 2,930,000 146,500 Lyantonde Lusaana Kitazigolokwa \n98 2017-18 LYANTONDE SC Youth Piggery 7,500,000 1,873,800 5,626,200 281,310 Lyantonde Kitazigolokwa Youth Boda \n99 2017-18 LYANTONDE SC Boda \n8,000,000 \\_8,150,000 (150,000) \n\u00ae \nLyantonde Mweyogereze Youth Bull \n100 2017-18 LYANTONDE SC Fattening 8,300,000 \\_1,900,000 6,400,000 320,000 Lyantonde Kyakakala Youth Bull \n101 2017-18 LYANTONDE SC Fattening 7,710,000 7,710,000 385,500 . \n- \nLyantonde Kyetume Kalagala Youth \n102 2018-19 LYANTONDE SC Passion Fruit Growers 7,600,000 7,670,000 \\_(70,000) \n3 \nLyantonde Kyetume Youth Goat \n103 2018-19 LYANTONDE SC Rearing 9,500,000 1,000,000 8,500,000 425,000 \nLyantonde Buyanja Youth Poultry \n\\| \n104 2018-19 LYANTONDE SC Breeders 11,000,000 11,000,000 550,000 = \nLyantonde Kyebumba Youth Goat \n105 2018-19 LYANTONDE SC Rearing . 6,500,000 1,530,000 4,970,000 248,500 Lyantonde Mukokoma Youth Passion \n106 2015 - 16 LYANTONDE sc Fruits Growing \n4,865,000 \\_5,000,000 \\_\\_\\_ (135,000: . \n= \nLyantonde Rwensinga Youth Produce \n107 2015 - 16 LYANTONDE SC Buying & Selling. 5,120,000 4,170,000 950,000 \n47,500 \nLyantonde Lwamayongo Youth Brick \n108 2017-18 LYANTONDE SC \\_Laying 5,410,000 1,000,000 4,410,000 220,500 Lyantonde Kabetemere Youth painting \n109 2022-2023 LYANTONDE SC and designing pjt 8,000,000 8,000,000 400,000 = \nLyantonde \nKempega yth bull fattening \nSC \ngroup 110 2022-2023 LYANTONDE \nLyantonde Kitazigolokwa yth dairy \nsc", "metadata": {"headings": [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}, [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "111 2022-2023 LYANTONDE \nLyantonde \nKaliiro B Youth PWD Shoe \n9,160,000 9,160,000 458,000 - \n9,020,000 9,020,000 451,000 = \n112 2014 - 15 LYANTONDE T/C Making Project 5,059,998 180,000 4,879,998 \na \nLyantonde \nKooki C Youth Leather & \n113 2014 - 15 LYANTONDE TE Handcraft Project 5,098,000 5,340,000 (242,000) \n- \nLyantonde \nKooki D Youth Piggery \n114 2014 - 15 LYANTONDE T/C Project \n5,378,000 1,481,000 3,897,000 \n194,850 \nLyantonde \nKaliiro A Youth Metal \n115 2014 - 15 LYANTONDE T/C Fabrication Project 6,500,000 3,342,000 \\_3,158,000", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "157,900", "metadata": {"headings": [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "48 \nLyantonde \nKooki D Youth Carpentry & \n16 2014 15 LYANTONDE TH Joinery Project 7,692,000 7,692,000 = = - \nLyantonde \nKaliiro A Youth Brick \n17 2014 15 LYANTONDE T/C Laying Project 3,491,000 3,491,000 + = - \nLyantonde \n18 2015 - 16 LYANTONDE T/C Kooki C Youth Catering 2,995,000 289,000 2,706,000 135,300 Lyantonde Kaliiro B Youth \n119 2015 16 LYANTONDE T/C Entertainment Skills Group 4,000,000 540,000 3,460,000 173,000 - \nLyantonde \nKaliiro A Youth Liquid Soap \n20 2016 -17 LYANTONDE T/C Making \nLyantonde \n5,085,000 2,050,000 3,035,000 151,750 \n21 2016 -17 LYANTONDE T/C Kooki C Youth Boda Boda 8,000,000 5,656,000 2,344,000 117,200 Lyantonde \nKaliiro B Youth Boda Boda 22 2016 -17 LYANTONDE T/C Riders \nLyantonde \nKaliiro A Youth Muchomo 23 2016 -17 LYANTONDE We United \nLyantonde Kijjukizo Youth Passion \n9,500,000 4,290,000 5,210,000 260,500 4,300,000 1,200,000 3,100,000 155,000 \n24 2016 -17 LYANTONDE T/C Fruit Growers 4,697,000 600,000 4,097,000 204,850 Lyantonde \nKooki D Youth Matooke 125 2016 -17 LYANTONDE T/C Traders Lyantonde \nKaliiro B United Youth Goat \n6,500,000 6,200,000 300,000 15,000 \n126 2017-18 LYANTONDE TE Rearing 6,500,000 1,700,000 4,800,000 240,000 Lyantonde \nKaliiro B Youth Produce \n27 2017-18 LYANTONDE T/C Trade 8,000,000 1,001,000 6,999,000 349,950", "metadata": {"headings": [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}, [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lyantonde", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], "page": 52, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kaliiro B Youth Goat \n28 2017-18 LYANTONDE T/C Rearing 10,000,000 2,300,000 7,700,000 385,000 Lyantonde \n29 2017-18 LYANTONDE WE Kooki D Youth Boda Boda 12,500,000 7,230,000 5,270,000 263,500 Lyantonde \nKooki C Youth Modern \n30 2017-18 LYANTONDE T/C Furniture 11,500,000 1,500,000 10,000,000 500,000 Lyantonde \nKooki D Youth Carpentry & \n31 2017-18 LYANTONDE T/C Joinery 8,320,000 500,000 7,820,000 391,000 Lyantonde \nKaliiro B Youth With Vision \n32 2018-19 LYANTONDE T/C Bull Fattening 7,860,000 210,000 7,650,000 382,500 Lyantonde \n33 2018-19 LYANTONDE T/C Kyamiyonga Youth Poultry 7,460,000 - 7,460,000 373,000 Lyantonde", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], "page": 52, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kaliiro B Youth Wine \n34 2018-19 LYANTONDE T/C Making 7,950,000 1,000,000 6,950,000 347,500 Lyantonde \n35 2018-19 LYANTONDE T/C Kijjukizo Youth Brass Band 12,500,000 = 12,500,000 625,000 Lyantonde \nKooki C Youth Music \n36 2018-19 LYANTONDE T/C Entertainment 12,500,000 = 12,500,000 625,000 Lyantonde \n37 2018-19 LYANTONDE T/C Kooki CII Youth Boda Boda 12,450,000 1,659,000 10,791,000 539,550 Lyantonde \nKaliiro B Total Youth Boda \n38 2018-19 LYANTONDE T/C Boda 12,450,000 3,100,000 9,350,000 467,500 Kooki D Youth Automotive \nLyantonde \nVehicle \n39 2022-2023 LYANTONDE T/C \nLyantonde Kooki C youth tailoring \n40 2022-2023 LYANTONDE T/C \nKaliiro A Youth Mobile \nLyantonde Money and Agency \nal 2022-2023 LYANTONDE T/C \nKaliiro B Youth Tailoring \nLyantonde and Embroidering \n42 2022-2023 LYANTONDE T/C \nKooki C Youth Fashions and \nLyantonde \nDesigns \n43 2022-2023 LYANTONDE T/C \n10,000,000 2 10,000,000 500,000 8,960,000 = 8,960,000 448,000 \n10,132,000 a 10,132,000 506,600 9,700,000 si 9,700,000 485,000 10,000,000 = 10,000,000 500,000 \n49 \nKooki D Youth Glass Mart Lyantonde \ngroup \n144 2022-2023 LYANTONDE T/C \nKaliro D Youth Metal Lyantonde Fabrication group \n145 2022-2023 LYANTONDE T/C \nkaliiro A Yth tailoring and", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}, [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}]], "page": 52, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lyantonde", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 52, "level": 6}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "embroidery", "metadata": {"headings": [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "146 2022-2023 LYANTONDE T/C \nLyantonde kooki C Video production 147 2022-2023 LYANTONDE T/C and entertainment \nKanyegenyege Youth \n148 2014 - 15 LYANTONDE Mpumudde Catering Project Rwamabara Youth \n149 2014 - 15 LYANTONDE Mpumudde Blacksmith Project Burunga Youth Dairy \n150 2014 - 15 LYANTONDE Mpumudde Project \nMpumudde B Youth Bull 151 2014 - 15 LYANTONDE Mpumudde Fattening Project Bikokora A Youth Produce \n10,600,000 10,600,000 530,000 \n\u2014 10,000,000 10,000,000 500,000 = \n8,900,000 8,900,000 445,000 5 \n8,750,000 \n8,750,000 437,500 2", "metadata": {"headings": [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}, [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,400,000", "metadata": {"headings": [{"headings_0": {"content": "4,400,000", "page": 53, "level": 8}}, {"headings_1": {"content": "embroidery", "page": 53, "level": 6}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4,477,400 \\_\\_(77,400) - \n6,100,000 4,645,000", "metadata": {"headings": [{"headings_0": {"content": "4,400,000", "page": 53, "level": 8}}, {"headings_1": {"content": "embroidery", "page": 53, "level": 6}}, [{"headings_0": {"content": "4,400,000", "page": 53, "level": 8}}, {"headings_1": {"content": "embroidery", "page": 53, "level": 6}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,455,000", "metadata": {"headings": [{"headings_0": {"content": "1,455,000", "page": 53, "level": 8}}, {"headings_1": {"content": "4,400,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "72,750", "metadata": {"headings": [{"headings_0": {"content": "1,455,000", "page": 53, "level": 8}}, {"headings_1": {"content": "4,400,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5,350,000", "metadata": {"headings": [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5,607,500 \\_(257,500)\\_ a \n5,000,000 4,437,000 \n563,000 \n28,150 \n152 2014 - 15 LYANTONDE Mpumudde Buying & Selling Project. 5,000,000 5,000,000 \n- \n- \nBikokora A Youth Produce \n153 2015 - 16 LYANTONDE Mpumudde Buying & Selling. \n4,020,000 4,020,000 \n- \n54 2017-18 LYANTONDE Mplimudde Nsiika Youth Goat Rearing 5,300,000 \n5,300,000 265,000 =\\| \u00ae \nRwamabara Youth Produce \n55 2017-18 LYANTONDE Mpumudde Trade \n6,620,000 3,700,000 2,920,000 146,000 Nyakayaga Youth Produce \n56 2017-18 LYANTONDE Mpumudde Trade \n6,000,000 3,525,000 2,475,000 123,750 Mpumudde B Youth Dairy \n157 2017-18 LYANTONDE Mpumudde Farmers 10,000,000 10,000,000 500,000 = \nRwentanga A Youth Bull \n58 2017-18 LYANTONDE Mpumudde Fattening 6,850,000 400,000 \\_6,450,000 322,500 Kanyegenyege Youth Bull \n59 2017-18 LYANTONDE Mpumudde Fattening 7,800,000 2,750,000 5,050,000 252,500 Buyaga A Youth Bull \n60 2017-18 LYANTONDE Mpumudde Fattening II \\_9,390,000 \n9,390,000 469,500 \\| = \nKembogo Youth Bull \n61 2018-19 LYANTONDE Mpumudde Fattening 9,100,000 500,000 8,600,000 430,000 \n62 2018-19 LYANTONDE Mpumudde Bwiiha Youth Goat Rearing \\_7,640,000", "metadata": {"headings": [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__7,640,000 382,000", "metadata": {"headings": [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "= \nBikokora B yth bull \n63 2022-2023 LYANTONDE Mpumudde fattening 9,460,000 9,460,000 473,000 = \nBikokora D yth bull \n164 2022-2023 LYANTONDE Mpumudde fattening 8,710,000 8,710,000 435,500 > \nBuyaga Youth Bull \n165 2015 - 16 LYANTONDE Mpumudde Fattening \n5,000,000 510,000", "metadata": {"headings": [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,490,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "224,500 Kanyeganyegye Youth \n166 2015 - 16 LYANTONDE Mpumudde Goat Rearing \n4,500,000 1,905,000, 2,595,000 \n129,750 Kyeirumba B Youth Piggery \n167 2018-19 LYANTONDE Mpumudde \n7,100,000 3,546,000 3,554,000 177,700 : \n1,215,692,79 \nTOTAL \n8 457,256,300 758,436,498 37,837,883 \n50 \nAppendix 8: UWEP recovery schedule \nOUTSTANDING \nDISTRICT s/c PROJECT NAME \nAMOUNT \nAMOUNT(5% DISBURSED AMOUNT RECOVERED inclusive) LYANTONDE Lytde TC KyamiyongaWmn Candle Mkg 3,000,000 3,000,000 = LYANTONDE Lytde TC Lyantonde Wmn Wine Mkg \nLYANTONDE Lytde TC Lyantonde Wmn Central Mkt \nLYANTONDE Lytde TC Kooki C Poultry \n4,000,000 4,000,000 a \n4,000,000 4,000,000 = 4,500,000 1,050,000 3,622,500 LYANTONDE Kinuuka ObulamuBwebugaga Bull Fattening 4,300,000 4,300,000 5 LYANTONDE inuuka MakondoKwetungura Piggery 4,100,000 3,658,000 464,100 LYANTONDE Kinuuka Bwamuramira Women Goat Rearing 5,100,000 4,250,000 892,500 LYANTONDE Ltyde SC Kyetume Women Bull Fattening 3,500,000 2,578,000 968,100 LYANTONDE Ltyde SC Nseese Women Bull Fattening \nLYANTONDE Ltyde SC Gayaza Women Goat Rearing \n3,500,000 3,500,000 = \n3,000,000 3,000,000 = LYANTONDE Ltyde SC Kitazigolokwa Women Piggery 3,500,000 2,810,000 724,500 LYANTONDE Mpumudde Nyakayaga Women Goat Rearing \nLYANTONDE Mpumudde Rwamabara Tree Nursery \n2,477,000 2,477,000 \n7", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,600,000 1,169,500 452,025 LYANTONDE Mpumudde Buyaga Women Bull Fattening 4,390,000 4,390,000 = LYANTONDE Mpumudde Bikokora Women Crop Growing 1,250,000 1,250,000 = LYANTONDE Kasagama Namutamba Women Goat Rearing 2,250,000 2,250,000 = LYANTONDE Kasagama Kayera Women Bull Fattening 3,500,000 3,500,000 2 LYANTONDE Kasagama Kirindimula B Women Goat Rearing 2,250,000 2,250,000 a LYANTONDE Kasagama Katamacuba Women Bull Fattening 3,500,000 3,500,000 & LYANTONDE Kasagama Lwemubu Women Bull Fattening 6,400,000 5,105,000 1,359,750 LYANTONDE Kalliro Kiyinda Women Piggery 3,500,000 1,252,000 2,360,400 LYANTONDE Kaliiro Kyempisi Women Produce 3,150,000 3,100,000 52,500 LYANTONDE Kaliiro Kabundi Women Catering 3,000,000 1,087,000 2,008,650 LYANTONDE Kaliiro Kitovu Women Produce 3,150,000 2,500,000 682,500 LYANTONDE Lyakajula BakyalaTwimukye Goat Rearing 3,000,000 1,543,000 1,529,850 LYANTONDE Lyakajula Akabaare Women Bull Fattening 5,000,000 5,000,000 2, LYANTONDE Lyakajula Kyemamba Tukwatanise 3,200,000 500,000 2,835,000 51 LYANTONDE Kasagama Kisaluwoko Women Piggery LYANTONDE Kasagama Kihumuro Goat Fattening LYANTONDE Mpumudde Rwenzaza Women Goat Rearing LYANTONDE Mpumudde Kalyamenvu Goat Rearing 3,400,000 \\| 3,400,000 2 5,800,000 \\| 1,750,000 4,252,500 3,300,000 \\| 3,300,000 a 3,585,000 \\| 3,585,000 = LYANTONDE Lyakajjula RweraBakaziKwetungura Bull Fattening 7,297,000 7,297,000 : LYANTONDE \\_Lyakajjula LyakajulaBakyalaTwezimbe Bull Fattenin 5,700,000 5,700,000 = LYANTONDE Lyakajjula Kakoma Women Bull Fattening 7,120,000 7,120,000 \u201c LYANTONDE Kinuuka BugagaManyi Women Bull Fattening seu] 4,400,000 = LYANTONDE Kinuuka Kamusenene Women Bull Fattening 5,050,000 \\_2,305,000 2,882,250 = LYANTONDE Kinuuka Kinuuka Women Bull fattening 5,550,000 2,300,000 3,412,500 LYANTONDE Kinuuka Kawungu Women Bull Fattening 6,100,000 5,802,000 312,900 LYANTONDE Lytde TC Joy Crafts and Designers LYANTONDE Lytde TC Twimukye Produce and Trade LYANTONDE Lytde TC Kooki C Ghee Making LYANTONDE Kaliiro \\_Kiyinda Women Produce Trade 7,000,000 7,100,000 100,000 3,000,000 600,000 2,520,000 4,900,000 930,000 4,168,500 3,150,000 3,150,000 = LYANTONDE Kaliiro Kigaaga Women Produce Trade 5,400,000 = 5,670,000 LYANTONDE Lytde Kasambya Women Catering Services 6,000,000 = 6,300,000 LYANTONDE Lytde Lwamawungu Piggery 3,500,000 705,000 \\_\\_\\_ 2,934,750 LYANTONDE Lytde Kyabazaala Women Bull Fattening 4,850,000 4,850,000 2 LYANTONDE Kasagama Kisaluwoko Women Piggery \\_3,400,000 3,400,000 = LYANTONDE Lytde Kabale Women Ghee Making 7,510,000 1,200,000 6,625,500 LYANTONDE Lytde Kabula Women Goat\\_Rearing \\_ 6,450,000 1,710,000 4,977,000 LYANTONDE Lytde Buyanja Women Bull fattening 8,400,000 8,400,000 - LYANTONDE Lytde Kasambya Women Bull Fattening 9,250,000 4,215,000 5,286,750 LYANTONDE Lyakajjula Kyemamba Women Bull fattening\\_ 7,840,000 - 8,232,000 LYANTONDE Lyakajula Bwihagaju Women Goat Rearing 8,600,000 5,208,000 3,561,600 LYANTONDE Lytde TC Kyabuuza Women catering Services 5,740,000 1,500,000 4,452,000 LYANTONDE Lytde TC Kaliiro B Women Passion Fruit 11,600,000 1,800,000 10,290,000 Lyantonde Women Central Market \\| LYANTONDE Lytde TC Traders 10,140,000 10,140,000 = \\| LYANTONDE Kaliiro Kyabasiita Women Handcraft 6,600,000 1,020,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}]], "page": 54, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 4,725,000 LYANTONDE Kaliiro Kanoni Women Handcraft 4,500,000 z 4,725,000 LYANTONDE Lyakajjula Rwenyonyonzi Women Bull fattening 8,500,000 8,075,000 446,250 LYANTONDE Lyakajjula Kyemamba Kugumikiriza Women Goat 6,500,000 4,900,000 1,680,000 LYANTONDE Lyakajjula Kicwamba Women Piggery 4,000,000 = 4,200,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], "page": 56, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "53 \nLYANTONDE Lyakajjula Namiwunda A Women Piggery 4,500,000 1,000,000 3,675,000 LYANTONDE Lytde TC Twejjemubwavu Women Chalk Making 6,888,000 \n7,232,400 - \nKaliiro A Women Yoghurt and Ghee \nLYANTONDE Lytde TC Making \nBwihagajuBakyalaNyekundire Goat \n10,000,000 312,500 10,171,875 LYANTONDE Lyakajjula Rearing 6,200,000 1,610,000 4,819,500 LYANTONDE Lytde TC Kaliiro A Women Poultry \n6,705,000 1,575,700 5,385,765 LYANTONDE Kaliiro Nakaseeta A Women Bull Fattening 7,100,000 \n7,455,000 LYANTONDE Kinuuka Rwetamu Women Handcraft 6,200,000 \n6,510,000 = \nLYANTONDE LytdeSC Gayaza Women Goat Rearing 5,800,000 3,234,000 2,694,300 LYANTONDE Mpumudde Bikokora B Women Handcraft \nLYANTONDE Lytde Kakibandi Women Dairy \n6,000,000 800,000 5,460,000 8,200,000 2,530,000 5,953,500 LYANTONDE Mpumudde Bikokora D Women Goat Rearing 6,682,000 \n= 7,016,100 LYANTONDE Lyakajjula Kabundabunda Women Goat Rearing 6,200,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}]], "page": 56, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6,510,000", "metadata": {"headings": [{"headings_0": {"content": "6,510,000", "page": 57, "level": 6}}, {"headings_1": {"content": "4,490,000", "page": 53, "level": 8}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 \nLyantonde Women Milk & Ghee \nLYANTONDE Lytde TC rocessing \n8,950,000 150,000 9,240,000 LYANTONDE Kaliiro Kaliiro I Women Hair Dressing 5,000,000 \n5,250,000 LYANTONDE Kinuuka Twetungure Women Piggery 6,200,000 = 6,510,000 LYANTONDE Kasagama Kirindimula A Women Goat Rearing 9,800,000", "metadata": {"headings": [{"headings_0": {"content": "6,510,000", "page": 57, "level": 6}}, {"headings_1": {"content": "4,490,000", "page": 53, "level": 8}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10,290,000", "metadata": {"headings": [{"headings_0": {"content": "10,290,000", "page": 57, "level": 2}}, {"headings_1": {"content": "6,510,000", "page": 57, "level": 6}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LYANTONDE Lytde SC Luwaama B Women Brick Making 4,500,000 \n= 4,725,000 LYANTONDE Lytde SC Lyabuguma Women Dairy 5,189,000 = 5,448,450 LYANTONDE Lytde SC Mukokoma Tailoring 5,600,000 = 5,880,000 LYANTONDE Ltyde TC Kaliiro A W omen Bull\\_ Fattening \n5,500,000 5,775,000 LYANTONDE Lytde TC Kooki C Tailoring and Design \\_\\_5,200,000 \n5,460,000 LYANTONDE Kinuuka Nakaato Women Bull Fattening 7,000,000 392,000 6,938,400 LYANTONDE czas Kisaluwoko Women Bull Fattening 7,000,000 = 7,350,000 TOTAL 634,105,000 276,811,600 374,307,820 \nAppendix 9: Status of Land \nS/N Land/ Facility on Location Particulars of land Approximate Status Incumbrancer/Remarks land", "metadata": {"headings": [{"headings_0": {"content": "10,290,000", "page": 57, "level": 2}}, {"headings_1": {"content": "6,510,000", "page": 57, "level": 6}}, [{"headings_0": {"content": "10,290,000", "page": 57, "level": 2}}, {"headings_1": {"content": "6,510,000", "page": 57, "level": 6}}]], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "acreage/Size", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. District \nLyantonde Land is comprised in Plot 2012 14.99 HA Headquarters HG Kabula Block 76. It\u2019s a Mailo \nTenure. A subdivision out of \nformer Plot 1604.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled Dispute with the family of the late Joyce Byendozo is still ongoing. The lawyer assigned to our case was transferred to Fort Portal. Ms Anna Kanyago is the new lawyer assigned to our case. \n54 \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Chief Magistrate\u2019s Lyantonde Land is comprised in Plot 2010 0.304 HA \nTitled No encumbrances Court under T/C \nabula Block 76. A subdivision \nconstruction", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "out of former Plot 1604. Was allocated to the judiciary by the District. \n3; Land allocated to Lyantonde \n52 plots (1551 to 1602) are all developers T/E titled \nTotalling 3.2883 Titled 24 developers have obtained lease HA \ntitles and 28 developers have not yet processed leases.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. District Community Lyantonde Land is comprised in Plot 1600 0.247 HA Development ME abula Block 76. \nServices Offices", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nOccupied by Community Development Services staff", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Kyemamba Dam Lyakajjula S/C Land is comprised in Plot \u201cRANCH 16A%4\", Kabula Block \u201cRANCH 16A\u201d.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kyemamba Seed Lyakajjula S/C Land is comprised in Plot 3 Secondary School \nKabula Block \u201cRANCH 16A\u201d", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "G Primary schools Lyakajjula S/C They are two (2) namely Lyakajjula \nKyemamba primary schools \n57.173 HA Titled \nThere are encroachers on the land. District is awaiting response from Solicitor General on way forward concerning obtaining of Court Order 10.2510 HA \nTitled \nThis is the proposed site for the construction of Kyemamba Seed Secondary School by UgIFT project. Not titled Religious founded", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kyemamba Service Lyakajjula S/C Land is comprised in plot 17 14.048 HA \nTitled \nProposed service center Center \nKabula Block \u201cRANCH 16B\u201d \n9; Lyakajjula S/C and Lyakajjula S/C Lyakajjula COU on 2\u2122/August 5.0 Acres \nLyakajjula HC II \n2012 donated 5 acres to be used \nby Gov't to construct S/C \neadquarters.\n9. Kyemamba HCII Lyakajjula S/C\n10. Mukokoma land Lyantonde S/C Land is comprised in Plot 125 5.694 HA abula Block 74 and is Mailo \nTenure owned by Lyantonde \nDistrict Local Government.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12. Lyantonde S/C Lyantonde Lyantonde Sub County \nN/A headquarters T/C headquarters is located inside \nplot 2012 Kabula Block 76 which \nbelongs to Lyantonde District \nLocal Government\n13. Biwolobo Primary Lyantonde S/C Biwolobo Primary School is \n19.830 HA School \nlocated on 19.830 Hectares (49 \nAcres) of Buganda Kingdom land \nand the land title is in the names \nof the SABADU of KABULA by \nvirtue of his office with Final \nCertificate Number 27454 and \ninstrument number 17872 \n(Official Mailo) Volume 505, Folio \nLi\n14. Kasambya SSS Lyantonde S/C\n15. Other primary Lyantonde S/C There are ten (10) other primary schools schools in the S/C Kitazigolokwa c/u primary school", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nUgiFT project upgrade of Lyakajjula HC II to HC III status is also being done on the same piece of land. \nNot titled \nNeeds to be inspected \nTitled \nThe District Council approved the allocation of the whole of Mukokoma to Lyantonde Sub County, under minute LDC 11/2017/2018, 14(k), for development and revenue generation \nN/A \nBut the S/C trying to develop Mukokoma land above according to the council resolution above. \nNot titled \nThe land belongs to the Kabaka and is administered by the Buganda Land Board. The school needs to curve out its acreage from the 19.830 HA \nNot titled COU founded \nNot titled \nThey are COU, Catholic and Muslim founded \n55 \nKitazigolokwa RC primary school Katovu primary school Kyakakala primary school Kalagala primary school Kempega primary school Kyewanula primary school Lwamawungu primary school Buyanja primary school Kabetemere primary school Biwolobo primary school Kabasegwa primary school", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16. Kabetemere HC IT Lyantonde S/C A one Sseddume Abdul sold 2.0 2.0 Acres Acres to Lyantonde S/C for the \nupgrade of Kabetemere HC II to \nHC III", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled \nSince the HC II has been upgraded to HC III status through UgIFT, there is a proposal to have the land surveyed next FY", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "17. Katovu HCII \\_\\|\\_Lyantonde S/C\n18. Lyantonde Hospital Lyantonde \nThe land is comprised in Plot 7 Land T/C Kabula Block 72 and was gazetted as a dispensary years ago.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled \nNeeds to be inspected \n4.05 HA Surveyed and title This is where the hospital sits being processed \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "19. Lyantonde T/C Lyantonde The land is comprised in plots 2.83 HA headquarters YC \n47 and 463 Kabula Block 78, \n0.7133 HA and 2.12 HA \nrespectively. The land is \nsurveyed and titled.\n20. Cemetery land at Lyantonde S/C The land is comprised in Plot 94 0.405 HA", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Mweyogereze", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kabula Block 73", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "21. Market \nLyantonde The land is comprised in plot 0.715 HA area/Lyantonde T/C \n1004 Kabula Block 76. The \nCentral Market \nland is surveyed and titled.\n22. Water treatment Lyantonde The land is comprised in plot 74 0.52 HA plant Biwolobo T/C \nKabula Block 82.\n23. Water reservoir Lyantonde Kabula Block 76, plot 1109 Tank T/C\n24. Treatment plant Lyantonde The land is comprised in plot 73 0.92 HA area/Water Source T/C Kabula Block 82.\n25. Dumping site Lyantonde Kabula Block 76, plot 112 \n1.62 HA T/C\n26. Taxi park Lyantonde Kabula Block \n76, plots 175,176 & 0.602 HA TE \n177, 0.088HA, 0.044 HA and \n0.47 HA respectively.\n27. Kyabbuuza open Lyantonde The land is comprised in \n0.38 HA space", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "T/C \nplotsi67 and 208 Kabula Block 78, 0.34 HA and 0.04 HA respectively.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "28. Kyabbuuza Primary \nUganda Muslim Supreme Council 5.0 Acres School \nhad earlier allocated 1 acre of \nland on which the school was \nfirst established in 2012. Due to \nthe tremendous development \nexhibited by the school in terms \nof enrolment, Uganda Muslim \nSupreme Council decided that \nthe school be transferred to a \nmore spacious land on Plot 16 \nKabula Block 78 where 5.0 \nAcres were allocated to the", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nLyantonde T/C offices sit on this land \nTitled \nLands belongs to Lyantonde TC \nTitled This land belongs to Lyantonde T/C \nTitled \nThe land belongs to Lyantonde T/C \nNot yet titled \nLyantonde TC to subdivide its share out of the land \nTitled \nThe land belongs to Lyantonde T/C/leased to NWSC MUK-0025439 Titled \nThe land belongs to Lyantonde T/C \n\\_ \nTitled \nThe land belongs to Lyantonde T/C \nTitled \nThe land belongs to Lyantonde T/C \nNot titled The School has finalized the subdivision process and is awaiting the transfer of the land title into its names. The school is currently fenced with live fence but has plans of constructing a permanent fence. \n56 \nschool.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29. St. Gonzaga SS Lyantonde TC\n30. St. Martin p/s Lyantonde TC\n31. Kasambya p/s Lyantonde TC\n32. Mpumudde HC III Mpumudde Mpumudde Health Centre III s/c started as a dispensary before 1982 under Rakai District.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "33. Mpumudde S/C Mpumudde The land belongs to the Kabaka headquarters S/C and is administered by the Buganda Land Board\n34. Kyabanywera Dam Mpumudde Land is comprised in Plot 56 1.164 HA S/c Kabula Block 60 and is freehold \ntenure.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled Under Catholic foundation \nNot titled Under Catholic foundation \nNot titled Under COU \nNot titled \nInspection of the land is needed to establish the approximate acreage of the land and whether the land is public land or under Buganda Land Board \nNot titled \nThe land belongs to the Kabaka and is administered by Buganda Land Board \nTitled \nThe land/dam was allegedly enclosed into private land.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "35. Rwamabara Seed Mpumudde The land belongs to the Secondary School S/C registered trustees of the church of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "36. Other schools Mpumudde There are nine (9) other primary S/C schools in Mpumudde Kalyamenvu primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nBikokola primary school Mpumudde primary school Bubangizi primary school Rwamabara primary school Kasaana primary school Buyaga primary school Nakaseeta primary school Nsiika primary school \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "37. Kemunyu HCII Mpumudde S/C \n38, Buyaga HCII Mpumudde S/C \n39, Kasagama S/C", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kasagama S/C The land is administered by headquarters and \nBuganda Land Board. Volume Kasagama HC III 605, Folio 6, Final Certificate 30014, Instrument No 24302 Kasagama and Kalebe. In the names of The MUMYUKA OF KABULA \n7,83 Acres Not titled \nMemorandum of Understanding was signed btn District and COU. Construction of the school is one of the UgiFT projects. \nNot titled \nThey are COU, Catholic and Muslim founded \nNot titled \nNeeds to be inspected \nNot titled \nNeeds to be inspected \n20.235 HA Not titled The land belongs to the Kabaka and is administered by the Buganda Land Board", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "40. Cattle Market \nKasagama S/C Land is comprised in Plot 104 1.183 HA Kabula Block 15, LAN/501/1, \nVolume 582, Folio 8, is freehold \nand the proprietor is KASAGAMA \nSUB COUNTY LOCAL COUNCIL \nand was registered on 29\" \n[08/2008", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTitled The user is restricted to cattle market. There is encroachment on the land. There is need to determine extent of encroachment through opening of boundaries.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "41. Kasagama Seed Kasagama S/C The land belongs to the Secondary School \nregistered trustees of the church of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "42. Other primary Kasagama S/C They are three (3) namely schools \nNamutamba primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kasagama primary school \nKabwanswa primary school \n10.0 Acres Not titled \nMemorandum of Understanding was signed btn District and COU and construction of the school under UgiFT project is in progress. \nNot titled \nThey are religious founded \n57 \nKisaluwoko primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "43. Buyanja HCII Kasagama S/C\n44. Namutamba HCII Kasagama S/C\n45. Kinuuka S/C \nKinuuka S/C The land belongs to the Kabaka 19.83 HA headquarters and \nand is administered by the \nKinuuka HC III \nBuganda Land Board", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled Needs to be inspected \nNot titled \nNeeds to be inspected \nNot titled Kinuuka S/C headquarters and Kinuuka HC III sit on this land", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "46. Kyenshama HCII Kinuuka S/C\n47. Kyenshama \nKinuuka S/C This land was offered to the Livestock Market \nDistrict by Mr Kakye Fred of Rwera LC1, Rwamulamira Parish, Kinuuka for livestock market development purposes.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "48. Other schools Kinuuka S/C They are six (6) schools namely Kyeshama primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kinuuka primary school Kamusenene BTA primary school Kawungu primary school Nakasozi primary school \nBTA Binikira primary school \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "49. Kaliiro T/C and \nKaliiro T/C The land is administered by Kaliiro HC III \nBuganda Land Board. Owner is the MUSALE of Kabula by virtue of his office. Volume 609 Folio \n22 Final Certificate No 30135 and Instrument No 24467", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Needs to be inspected \nNot known Not titled The land agreement was submitted to CAO on 22\"! March 2022 by the then District Production Officer Mr Natwebembera Amon. \nNot titled Under COU foundation \\| \n19.83 HA Not titled The T/C is to embark on securing a certificate of occupancy from Buganda Land Board \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "50. Nabigoye Primary Kaliiro T/C This land is comprised in Plot 2.889 HA School 55 Kabula Block 57 at", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Nabigoye-Kyakuterekera.", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The acreage of the land is 2.889 Hectares. The land is titled in the names of UNITED MOSQUE ALLIANCE", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "51. Nabigoye market Kaliiro T/C The land is a surplus estate and 11.0 Acres is considered public land", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "52. St Johns Kaliiro Kaliiro T/C The School is Catholic Church Secondary School founded under the Masaka Diocesan Education Secretariat. The resident supervisors are ST ADRIAN KALIIRO CATHOLIC PARISH. The land belongs to the registered Trustees of Masaka Diocese and the school is a lawful occupant with no risk of encroachment or loss of land.\n53. Makukulu Dam Kaliiro S/C Land is comprised in Plots 13 98.155 HA Kabula Block 47 measuring 1.163 \nHectares (freehold) and 24 & 25 \nKabula Block 47 measuring \n96.992 Hectares (freehold).", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nThe owners of the land is United Mosque \nAlliance \nNot titled \nThe titling process is still ongoing. Rectification of shift in the cadastral block is being done. \nNot titled \nThe school is a lawful occupant on this land \nTitled \nThere are encroachers on the land. District is awaiting response from Solicitor General on way forward concerning obtaining of Court Order \n58", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}, [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "54. Kaliiro S/C", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nKaliiro S/C \nKaliiro S/C bought 5 Acres of 5.0 Acres headquarters \nland from a one Kiggundu Clement for the S/C headquarters", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}, [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "55. Kiyinda HCII Kaliiro S/C Purchased by the community\n56. Kyakuterekera HCII Kaliiro S/C\n57. Rest of the Schools Kaliiro S/C There are thirteen (13) other", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nNot titled The land is public land and the S/C will be advised to apply for conversion from customary tenure to freehold \nNot titled \nNeeds to be inspected Not titled \nNeeds to be inspected Not titled \nThey are Anglican and Catholic primary schools founded Kalambi primary school \nLugala primary school \nKabatema primary school \nBamukanika primary school \nKibisiLusozi primary school \nKiteesa primary school \nKalama primary school \nKaliiro primary school \nNakisajja primary school \nMakukulu primary school \nNabigoye primary school \nKiyinda c/u Primary school \nKiyinda RC primary school \nLwentondo Primary School", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}, [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 10: Understaffing", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}, {"headings_1": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "POST TITLE \nOFFICE OF THE CHIEF ADMINISTRATIVE", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}, {"headings_1": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, [{"headings_0": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}, {"headings_1": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OFFICER", "metadata": {"headings": [{"headings_0": {"content": "OFFICER", "page": 62, "level": 6}}, {"headings_1": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Chief Administrative Officer", "metadata": {"headings": [{"headings_0": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}, {"headings_1": {"content": "OFFICER", "page": 62, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SALARY REC ESTAB FILLED VACANT", "metadata": {"headings": [{"headings_0": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}, {"headings_1": {"content": "OFFICER", "page": 62, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SCALE", "metadata": {"headings": [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U1SE 1 1 0 Personal Secretary U4 1 0 1 Driver U8 1 1 0 Sub-Total 3 2 1 ADMINISTRATION DEPARTMENT \nDeputy Chief Administrative Officer \nPrincipal Assistant Secretary \nU1SE 1, 1, 0 U2 1 1 0 \n59 \nSenior IT Officer \nU3 1 0 1", "metadata": {"headings": [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}, [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Senior Records Officer", "metadata": {"headings": [{"headings_0": {"content": "Senior Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "SCALE", "page": 62, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U3 1 1 0 Senior Assistant Secretary \nU3 1 0 1 Assistant Secretary U4 1 0 1 IT Officer \nU4 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "Senior Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "SCALE", "page": 62, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Records Officer", "metadata": {"headings": [{"headings_0": {"content": "Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Senior Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U4 i 0 1 Communication Officer U4 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Senior Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Assistant Records Officer", "metadata": {"headings": [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U5 2 1 it Senior Office Supervisor \nU5 1 0 A Stenographer Secretary U5 3 3 0 Pool Stenographer U6 3 3 0 Office Typist \nU7 \\| 2 0 2 Office Attendant U8 7 6 1 Driver U8 11 10 1 Sub Total \nHUMAN RESOURCE MANAGEMENT UNIT \nPrincipal Human Resource Officer Senior Human Resource Officer Human Resource Officer \nPROCUREMENT AND DISPOSAL UNIT", "metadata": {"headings": [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}, [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}], [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}], [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}]], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "38 28 10", "metadata": {"headings": [{"headings_0": {"content": "38 28 10", "page": 63, "level": 6}}, {"headings_1": {"content": "Assistant Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U2 1 0 1", "metadata": {"headings": [{"headings_0": {"content": "U2 1 0 1", "page": 63, "level": 6}}, {"headings_1": {"content": "38 28 10", "page": 63, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U3 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "U2 1 0 1", "page": 63, "level": 6}}, {"headings_1": {"content": "38 28 10", "page": 63, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "U4 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 2 1 \nSenior Procurement Officer U3 1 1 0 U4 1 \nProcurement Officer \nSub-Total 2 2 0 OFFICE OF THE TOWN CLERK \nTown Clerk/Principal Township Officer U2 2 1 1 Driver U8 2 1 1 Sub-Total 4 2 2 ADMINISTRATION DEPARTMENT \n60 \nSenior Assistant Town Clerk \nU3 2 2 0 Human Resource Officer \nU4 2 0 2 IT Officer \nU4 2 0 2 Stenographer Secretary U5 2 2 0 Assistant Records Officer \nU5 2 1 1 Law Enforcement Officer \nU5 2 0 2 Town Agent \nUS 5 5 0 Pool Stenographer U6 2 2 0 Office Typist \nU7 2 0 2 Law Enforcement Assistant U8 6 2 4 Askari U8 6 0 6 Office Attendant U8 4 0 4 Driver U8 4 0 2 Sub Total \n41 14 27 Subcounty Chief/SAS U3 6 2 4", "metadata": {"headings": [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}, [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}]], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Parish Chief", "metadata": {"headings": [{"headings_0": {"content": "Parish Chief", "page": 64, "level": 6}}, {"headings_1": {"content": "U4 1 1 0", "page": 63, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U5 25 25 0 Office Typist", "metadata": {"headings": [{"headings_0": {"content": "Parish Chief", "page": 64, "level": 6}}, {"headings_1": {"content": "U4 1 1 0", "page": 63, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "U7 6 0 6", "metadata": {"headings": [{"headings_0": {"content": "U7 6 0 6", "page": 64, "level": 6}}, {"headings_1": {"content": "Parish Chief", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Office Attendant U8 6 0 6", "metadata": {"headings": [{"headings_0": {"content": "U7 6 0 6", "page": 64, "level": 6}}, {"headings_1": {"content": "Parish Chief", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub Total", "metadata": {"headings": [{"headings_0": {"content": "Sub Total", "page": 64, "level": 6}}, {"headings_1": {"content": "U7 6 0 6", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "43 27 16", "metadata": {"headings": [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Senior Assistant Town Clerk \nU3 5 0 5 Office Typist \nU7 5 0 5 Assistant Law Enforcement Officer \nU7 5 0 5 Office Attendant U8 5 0 5 Sub Total 20 0 20 OFFICE OF THE TOWN CLERK \nTown Clerk/Principal Township Officer U2 2 1 1 Driver U8 1 1 Sub-Total 4 2 2 ADMINISTRATION DEPARTMENT \nSenior Assistant Town Clerk \nU3 2 2 0 \n61 \nU4 \\| 2 0 2 Human Resource Officer \nU4 \\| 2 0 2 IT Officer \nStenographer Secretary U5 2 2 0 \nAssistant Records Officer \nU5 2 1 1 \nU5 \\| 2 0 2 Law Enforcement Officer \nTown Agent \nU5 5 5 0 \nPool Stenographer U6 2 2 0 I \nOffice Typist \nU7 2 0 2 \nLaw Enforcement Assistant \\| U8 6 2 4 Askari \\| U8 6 0 6 \\| U8 4 0 4", "metadata": {"headings": [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}, [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}]], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Office Attendant", "metadata": {"headings": [{"headings_0": {"content": "Office Attendant", "page": 65, "level": 8}}, {"headings_1": {"content": "43 27 16", "page": 64, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Driver + U8 4 0 2", "metadata": {"headings": [{"headings_0": {"content": "Office Attendant", "page": 65, "level": 8}}, {"headings_1": {"content": "43 27 16", "page": 64, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub Total", "metadata": {"headings": [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "41 14 27 \nSubcounty Chief/SAS II U3 6 2 4 \nParish Chief \nU5 25 25 \nOffice Typist \nU7 6 0 6 U8 \\| 6 0 6 Office Attendant \nSub Total \n43 \\| >27 16 \nSenior Assistant Town Clerk \nU3 5 0 5 \nOffice Typist \nU7 5 0 5 \nAssistant Law Enforcement Officer", "metadata": {"headings": [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}, [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "U7 5 0 5", "metadata": {"headings": [{"headings_0": {"content": "U7 5 0 5", "page": 65, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 65, "level": 8}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Office Attendant U8 5 0 5 \nSub Total \n20 0 20", "metadata": {"headings": [{"headings_0": {"content": "U7 5 0 5", "page": 65, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 65, "level": 8}}, [{"headings_0": {"content": "U7 5 0 5", "page": 65, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 65, "level": 8}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TOTAL 262 120 142", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}, {"headings_1": {"content": "U7 5 0 5", "page": 65, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}, {"headings_1": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote Name Parish Name PDM SACCO Name Total PRF Total page Remarks received Disburseme disbur \n(2021/2022&2022/ nts (Loans) sed \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}, {"headings_1": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}, [{"headings_0": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}, {"headings_1": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023)", "metadata": {"headings": [{"headings_0": {"content": "2023)", "page": 65, "level": 2}}, {"headings_1": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) 8 =", "metadata": {"headings": [{"headings_0": {"content": "2023)", "page": 65, "level": 2}}, {"headings_1": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "B/A)", "metadata": {"headings": [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "62 \n1 884-Lyantonde Kasambya Kasambya Kaliiro PDM SACCO \n0 System 107,126,865 0 challenges \n2 884-Lyantonde Kooki Ward Kooki ward Lyantonde T/C \n0 System PDM SACCO 107,126,865 \n0 cha enges 3 884-Lyantonde Kaliiro Ward KALIIRO Lyantonde PDM \n5,000,000 System SACCO 107,126,865 4.7% cha enges 4 884-Lyantonde Biwolobo Biwolobo Lyantonde PDM \n0 System \u2014 107,126,865 9 challenges 5 884-Lyantonde Katovu Katovu Lyantonde PDM \n0 System SACCO 107,126,865 0 challenges 6 884-Lyantonde Kirowoza Kirowooza Lyantonde PDM \n23,000,000 System SACCO 107,126,865 21.5% cha enges 7 884-Lyantonde kabatema Kabatema Kaliiro S/C PDM \n0 System SACCO 107,126,865 0 Challenges \n8 884-Lyantonde Kalagala Kalagala Lyantonde S/C PDM \n0 System SACCO 107,126,865 0 cha enges 9 884-Lyantonde Bwamiramira Bwamulamira Kinuuka PDM \n34,063,250 System SACCO 107,126,865 32% challenges \n10 884-Lyantonde Katale ward Katale Kaliiro T/C PDM SACCO \n0 System 107,126,865 0 challenges \n1,071,268,650 62,063,250 57.9", "metadata": {"headings": [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}, [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], "page": 66, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Name Parish Name Name of SACCO \n1 884- Lyantonde Kasambya Kasambya Kaliiro PDM SACCO \n2 884- Lyantonde Kooki Ward Kooki ward Lyantonde T/C PDM SACCO 3 884- Lyantonde Kaliiro Ward KALIIRO Lyantonde PDM SACCO \n4 884- Lyantonde Biwolobo Biwolobo Lyantonde PDM SACCO \n5 884- Lyantonde Katovu Katovu Lyantonde PDM SACCO \n6 884- Lyantonde Kirowoza Kirowooza Lyantonde PDM SACCO 7 884- Lyantonde Kabatema Kabatema Kaliiro S/C PDM SACCO \n8 884- Lyantonde Kalagala Kalagala Lyantonde S/C PDM SACCO \nIs the SACCO registered under Remarks Microfinance Institutions money \nlenders act 2016? (Yes/No) \nNo Not yet icenced \nNo Not yet icenced \nNo Not yet icenced \nNo Not yet icenced \nNo ot yet icenced \nNo Not yet icenced \nNo Not yet icenced \nNo Not yet icenced \n63 \n9 884- Lyantonde Rwamabara Bwamulamira Kinuuka PDM SACCO \nNo Not yet \nlicenced \n10 884- Lyantonde Katale ward Katale Kaliiro T/C PDM SACCO \nNo Not yet \nlicenced \n64", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}, [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}]], "page": 66, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/MAAIF Report of Auditor General 2019.chunks.json b/reports/chunks/MAAIF Report of Auditor General 2019.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..2ca8ea574679757801ef93bf47592c34dd10dd19 --- /dev/null +++ b/reports/chunks/MAAIF Report of Auditor General 2019.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 5}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 5}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL", "page": 1, "level": 5}}], "page": 2, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "LIST OF ACROYNMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACROYNMS", "page": 3, "level": 5}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": [["BAC", "Bukalasa Agricultural College"], ["EUROPHYT", "European Union Notification System for Plant Health Interceptions"], ["F/Y", "Financial Year"], ["FTI", "Fisheries Training Institute"], ["GOU", "Government of Uganda"], ["IEC", "Information, Education and Communication"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISA", "International Standards on Auditing"], ["ISPM", "International Standards for Phytosanitary Measures"], ["KPIs", "Key Performance indicators"], ["MAAIF", "Ministry of Agriculture, Animal Industry and Fisheries"], ["MDA", "Ministry, Department, and other Agencies"], ["MOFPED", "Ministry of Finance, Planning and Economic Development"], ["NAADS", "National Agricultural Advisory Services"], ["NFLC", "National Farmers\u2019 Leadership Center"], ["NPPO", "National Plant Protection Organization"], ["PFMA", "Public Finance Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Assets"], ["SSES", "Single Spine Agriculture Extension System"], ["TAI", "Treasury Accounting Instructions"], ["UGX", "Uganda Shillings"], ["USD", "United States Dollars"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACROYNMS", "page": 3, "level": 5}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}, {"headings_1": {"content": "LIST OF ACROYNMS", "page": 3, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}, {"headings_1": {"content": "LIST OF ACROYNMS", "page": 3, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Opinion \nI have audited the accompanying financial statements of The Ministry of Agriculture, Animal Industry and Fisheries which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and 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 The Ministry of Agriculture, Animal Industry and Fisheries for the year ended 30 th June 2019 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}]], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Key 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. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}]], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to control the regularity and proper use of the money appropriated to the vote. \nAccording to Section 45 (3) of the same Act, the Accounting Officer shall enter into an annual performance contract with the Secretary to Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan for the vote for the financial year. Work plans are based on outputs to be achieved for the financial year, and during implementation, effort is required to be made to achieve the agreed objectives/targets for the entity within the available resources. \nParagraph 49 of the budget execution circular for financial year 2018/2019 requires management to prepare budget performance reports that clearly indicate the actual performance against the planned outputs and performance for each quarter showing the quantity/quality and physical location of the reported outputs against expenditure. All performance reports should be based on the program budgeting system (PBS) programs and subprograms. \nIt has been observed over the years that planned and budgeted for activities of a number of Government entities are not implemented thereby affecting service delivery. \nIn the overall office wide planning, I assessed risks like inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement entity planned activities. The focus was put on the planned outputs of the entities which greatly impact on the wellbeing of communities. Consequently I developed procedures in order to address the performance of the budget of the entity:", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Ascertaining the amount received by the entity and the source of the funding\n- Inquiring from management of off-budget financing received and ascertaining the basis for the off-budget financing, if any.\n- Comparing the approved budget against the actual receipts\n- Comparing the planned vote function outputs against the actuals and determining the variances\n- Reviewing utilisation of these funds", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "Based on the procedures performed I observed that the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) has the mandate to promote and support sustainable and market oriented agricultural production, food security and household incomes. \nIn order to achieve this mandate, MAAIF planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. MAAIF had an approved budget of UGX.148,492,992,000 out of which UGX.128,644,069,000 was released. The key deliverables for the financial year 2018/19 are indicated in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 5, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for the entity for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": [["Sn **Key deliverables** Amount UGX (\u2018000)** **Percentage of approved budget**", null, null, null], ["i", "Conduct technical backup to advise local governments on pests management and also establish the field pest status of key pests and Training of Agricultural Extension staff (ES) on management and control of Invasive weeds", "1,648,136", "1.1%"], ["ii", "Conduct field trips for surveillance and deliberate control of fruit flies, Pseudocercospora, false codling moths among others in districts", "1,036,033", "0.7%"], ["iii", "Implement the seed fertilizer policy, Inspect and certify premises and the agro chemicals registers.", "1,720,576", "1.2%"], ["iv", "Ensure mandatory horticulture firms registration of companies and", "421,334", "0.3%"], ["v", "Implement Animal Feeds registration, Undertake consultation on the livestock breeding, registration and certification guidelines in districts in the eastern and northern milk shade/cattle corridor", "1,946,000", "1.3%"], ["vi", "Support districts to enforce quarantine restriction in animal disease outbreak districts. Mainly Foot and Mouth Disease in districts", "2,125,006", "1.4%"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["**Amount UGX (\u2018000)** **Percentage of approved budget** Sn **Key deliverables**", null, null, null], ["vii", "Screening heads of cattle for Trypanosomiasis in high risk areas (Lango and Teso,) using microscopy and molecular analytical tools.", "1,851,192", "1.2%"], ["viii", "Undertake Value chain studies on priority and strategic agricultural enterprises through development of the agricultural investment guides/manuals", "1,354,268", "0.9%"], ["ix", "Train DLG extension staff and leaders of farmer groups in Agro value chain development from districts", "665,682", "0.4%"], ["x", "Procure fish fingerings for stocking water bodies and distribution it to the fish farmers", "549,600", "0.4%"], ["xi", "Procure and Supply and distribution of fish fingerlings of tilapia and catfish in districts", "1,450,040", "1%"], ["xii", "Compliance Checks, Certification of fish and fish products for export to the EU and Regional markets done for fish and fish maws processing plants.", "973,000", "0.7%"], ["xiii", "Acquire Hectares of land", "14,392,033", "9.7%"], ["xiv", "Conduct agricultural enforcement activities in districts", "800,000", "0.5%"], ["xv", "Conduct plant clinics, Conduct training of staff in identification and control of pests and diseases in coffee, and bananas", "500,000", "0.3%"], ["xvi", "Procure and allocate motorized and manual spray pumps to District Local Governments to Demonstrate on the control of pests and diseases fall armyworm. including the", "609,000", "0.4%"], ["xvii", "Procurement and distribution of sets of bee hives", "550,000", "0.4%"], ["xviii", "Conduct Farmer demonstrations and trainings in District", "950,000", "0.6%"], ["xix", "Procure doses of assorted vaccines", "4,853,698", "3.3%"], ["xx", "Strategic vaccination of livestock against FMD, PPR and CBPP in all districts in the country and procurement of assorted laboratory equipment", "5,465,000", "3.7%"], ["xxi", "Undertake Protection Force (FPF) enforcement Operations by Fisheries", "2,785,000", "1.9%"], ["xxii", "Procure assorted manual water weed removal equipment and distribute them in districts", "762,000", "0.5%"], ["xxiii", "Valley Tank Construction (livestock)", "11,160,000", "7.5%"], ["xxiv", "Civil renovation works carried out at Bukalasa Agricultural College", "447,000", "0.3%"], ["xxv", "Renovated two staff quarter at Fisheries Training Institute", "447,000", "0.3%"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["Sn Key deliverables Amount UGX (\u2018000) Percentage of approved budget", "None", "None", "None"], "type": "table"}}, {"content": "The Ministry planned to achieve the above deliverables through the implementation of 514 outputs/activities. I sampled 275 outputs/activities worth UGX.91,947,671,000 representing 62% of the total budget for review and below are the findings.", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**1.1**", "reviewed the NTR estimates, current items and rates charged at vote level for the financial year 2018/2019 and noted that out of the budgeted revenue of UGX.2,682,000,000 for the year 2018/19, UGX.3,444,811,000 was collected resulting into over collection of UGX.762,811,000 representing performance of 128% of the target. The performance of each revenue source is summarised in the table below: **Revenue performance** I", "advised the Accounting Officer to liaise with MoFPED to resolve the mapping issue and also put in place strategies to realise the budgeted NTR. all I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "**Approved NTR Source** Budget (UGX Millions)** **Actual (UGX Millions)** **Variance (UGX Millions)** Department Crop protection Directorate of Fisheries Resources Department of Finance and Administration Directorate of Animal Resources 1,200 760 670 52 1,261 695 1,448 39 **2,682 3,444.8 Total** 61 (64.9) 778 (12.2) **762** budgeting for revenue limits effective performance of Government due to uncertainty of revenue collection potential to plan adequately for funding priorities. Accounting Officer explained that the projected NTR collections were reflected in the Ministerial Policy Statement but were not picked from PBS into the IFMS which is a mapping issue yet to be sorted out by the Directorate of Budget MOFPED. Under The", ""], ["**NTR Source**", null, null], ["Department Crop protection", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 7, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_12"], "type": "table"}}, {"content": [["", "**Approved NTR Source** Budget (UGX Millions)** **Actual (UGX Millions)** **Variance (UGX Millions)** Department Crop protection Directorate of Fisheries Resources Department of Finance and Administration Directorate of Animal Resources 1,200 760 670 52 1,261 695 1,448 39 **2,682 3,444.8 Total** 61 (64.9) 778 (12.2) **762** budgeting for revenue limits effective performance of Government due to uncertainty of revenue collection potential to plan adequately for funding priorities. Accounting Officer explained that the projected NTR collections were reflected in the Ministerial Policy Statement but were not picked from PBS into the IFMS which is a mapping issue yet to be sorted out by the Directorate of Budget MOFPED. Under The", ""], ["**NTR Source**", null, null], ["Department Crop protection", null, null], ["Directorate of Fisheries Resources", null, null], ["Department of Finance and Administration", null, null], ["Directorate of Animal Resources", null, null], ["**Total**", null, null], ["budgeting for revenue limits effective performance of Government due to uncertainty of revenue collection potential to plan adequately for funding priorities. Accounting Officer explained that the projected NTR collections were reflected in the Ministerial Policy Statement but were not picked from PBS into the IFMS which is a mapping issue yet to be sorted out by the Directorate of Budget MOFPED. Under The", null, null], ["**1.2**", "**Unremitted off-budget receipts** noted that the Ministry received off-budget financing to a tune of UGX.3,578,160,129 which was never paid into the consolidated fund as required by the law. **Refer to table below** **Funding** Source** **Variance bn** **S/N Name Amount Budgeted bn** **Actual** **Amount** **received** **bn** Global 4.049 1.691 (2.358) Environment Fund (GEF) Global Environment Fund (GEF) COMESA Food Security Project ILM Elgon Project Climate Smart Agriculture Total 1.435 1.435 (0) 0.359 0.451 0.91 5.845 3.578 (2.266) financing distorts planning, may result in duplication of activities and is also contrary to the Public Finance Management Act, 2015. Accounting Officer explained that off budget detailed estimates were submitted to Ministry of Finance, Planning and Economic Development, however, in the year of audit, Ministry of Finance did not provide the template for submission of off-budget projects on the PBS. I 1 2 3 Off-budget The", "I advised the Accounting officer to liaise with MoFPED"], [null, null, "and ensure that all off-budget financing are included in the vote budget estimates and funds remitted the consolidated fund as required the regulations. by to"], ["**1.3**", "**Under absorption of funds** observed that: \uf0b7 The Ministry budgeted receive UGX.148,492,992,000 however, UGX.128,644,069,000 was warranted resulting into a budget shortfall of UGX.19,848,923,000 representing 13.4% of the budget. to \uf0b7 Out of the warrants, UGX.127,622,432,000 was spent resulting into unspent balance of UGX.1,021,636,000 representing an absorption level of 99.2%. The unspent balance at the end of I", "I advised the Accounting Officer to liaise with PSC and address the pending recruitment."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 7, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_12"], "type": "table"}}, {"content": [["the financial year was subsequently swept back to the consolidated fund account. Budget shortfalls and failure to spend funds resulted into partial or non-implementation of planned activities. Accounting Officer explained that the unutilized funds majorly related to salaries for officers who were not recruited in that financial year but had been budgeted for and funds released. The", ""], ["noted that the Accounting Officer did not submit the annual budget performance report in time as stipulated by the regulations which require submission by 31 st July. Interview with management revealed that the report was submitted on 12 th August, 2019. Failure to prepare and submit timely annual performance reports curtails effective monitoring and accountability of the funds advanced to the Vote. Accounting Officer attributed the delay to the reconciliation of differing figures at the MAAIF level and MOFPED which took some time hence the delay. I **1.4** Preparation of budget performance reports** The", "advised the Accounting Officer to prepare and submit the annual performance reports in accordance with the required timelines. I"], ["**Non Quantification of outputs/activities** of the 514 outputs/activities with a total budget of UGX.148,492,992,000 implemented by MAAIF during the financial year, I sampled and reviewed 275 outputs/activities with a budget of UGX.91,947,671,000 representing 62% of the total budget as indicated below: **showing outputs planned and sampled** **Details** Total Outputs/activities Outputs/activities sampled **Percentage of Total** 514 275 **54%** **Number Budget (UGX.)** 148,492,992,000 91,947,671,000 **62%** reviewed the entity performance reports for the financial year 2018/2019 and noted that out of 275 outputs assessed 11 outputs representing 4% of the total outputs were not quantified to enable measurement of performance as shown in **Appendix I.** observed that, in these cases, management reported in generic ways, that is, review fruit and vegetable strategy and disseminate to value chain actors, procure laboratory equipment, support the implementation of comprehensive guidelines for enforcement, develop plans for the control of the Trade related Transboundary Animal Diseases (FMD, CBPP, PPR, LSD and CCPP), conduct capacity building of aquaculture staff for both central and Local Government staff among others without specifying numbers, locations, etc. to plan and report on the quality/quantity of activities implemented renders it difficult to establish individual activity costs for each planned output and this curtails effective accountability when funds are subsequently spent. Further, without clearly spelt out planned outputs, I could not ascertain whether funds appropriated by Parliament and released were actually spent and the intended objectives achieved. I I **1.5** Out **Table** Failure", "advised the Accounting Officer to undertake appropriate planning and reporting on activities implemented effective accountability. for I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": [["the financial year was subsequently swept back to the consolidated fund account. Budget shortfalls and failure to spend funds resulted into partial or non-implementation of planned activities. Accounting Officer explained that the unutilized funds majorly related to salaries for officers who were not recruited in that financial year but had been budgeted for and funds released. The", ""], ["noted that the Accounting Officer did not submit the annual budget performance report in time as stipulated by the regulations which require submission by 31 st July. Interview with management revealed that the report was submitted on 12 th August, 2019. Failure to prepare and submit timely annual performance reports curtails effective monitoring and accountability of the funds advanced to the Vote. Accounting Officer attributed the delay to the reconciliation of differing figures at the MAAIF level and MOFPED which took some time hence the delay. I **1.4** Preparation of budget performance reports** The", "advised the Accounting Officer to prepare and submit the annual performance reports in accordance with the required timelines. I"], ["**Non Quantification of outputs/activities** of the 514 outputs/activities with a total budget of UGX.148,492,992,000 implemented by MAAIF during the financial year, I sampled and reviewed 275 outputs/activities with a budget of UGX.91,947,671,000 representing 62% of the total budget as indicated below: **showing outputs planned and sampled** **Details** Total Outputs/activities Outputs/activities sampled **Percentage of Total** 514 275 **54%** **Number Budget (UGX.)** 148,492,992,000 91,947,671,000 **62%** reviewed the entity performance reports for the financial year 2018/2019 and noted that out of 275 outputs assessed 11 outputs representing 4% of the total outputs were not quantified to enable measurement of performance as shown in **Appendix I.** observed that, in these cases, management reported in generic ways, that is, review fruit and vegetable strategy and disseminate to value chain actors, procure laboratory equipment, support the implementation of comprehensive guidelines for enforcement, develop plans for the control of the Trade related Transboundary Animal Diseases (FMD, CBPP, PPR, LSD and CCPP), conduct capacity building of aquaculture staff for both central and Local Government staff among others without specifying numbers, locations, etc. to plan and report on the quality/quantity of activities implemented renders it difficult to establish individual activity costs for each planned output and this curtails effective accountability when funds are subsequently spent. Further, without clearly spelt out planned outputs, I could not ascertain whether funds appropriated by Parliament and released were actually spent and the intended objectives achieved. I I **1.5** Out **Table** Failure", "advised the Accounting Officer to undertake appropriate planning and reporting on activities implemented effective accountability. for I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": "1.6", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Implementation of the quantified planned outputs", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the quantified planned outputs", "page": 9, "level": 2}}, {"headings_1": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "An analysis of the outputs that were quantified revealed that I advised the although the entity absorbed 99.2% of the funds that were Accounting Officer to released, some of the activities remained either partially or not ensure \nadequate implemented at all. \nplanning, \nprioritisation \nand Out of the 264 quantified outputs assessed, 218 outputs implementation of representing 82.6% were fully implemented, 45 outputs planned activities as representing 17% were partially implemented while 1 output well as lobbying representing 0.4% was not implemented at all. Details attached in MoFPED for the Appendix II and summarised in the table below. \nrequired funding.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the quantified planned outputs", "page": 9, "level": 2}}, {"headings_1": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Table showing the level of implementation", "metadata": {"headings": [{"headings_0": {"content": "Table showing the level of implementation", "page": 9, "level": 2}}, {"headings_1": {"content": "Implementation of the quantified planned outputs", "page": 9, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "S/n Reporting Outputs Performance in %", "metadata": {"headings": [{"headings_0": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}, {"headings_1": {"content": "Table showing the level of implementation", "page": 9, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "1 Fully Implemented (100%). \n218 82.6 \n2 Partially Implemented (less than 100%). 45 \n17 \n3 Not Implemented (0%). \n1 0.4", "metadata": {"headings": [{"headings_0": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}, {"headings_1": {"content": "Table showing the level of implementation", "page": 9, "level": 2}}, [{"headings_0": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}, {"headings_1": {"content": "Table showing the level of implementation", "page": 9, "level": 2}}], [{"headings_0": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}, {"headings_1": {"content": "Table showing the level of implementation", "page": 9, "level": 2}}]], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Total outputs 264 100", "metadata": {"headings": [{"headings_0": {"content": "Total outputs 264 100", "page": 9, "level": 5}}, {"headings_1": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example the entity did not implement the following activities:", "metadata": {"headings": [{"headings_0": {"content": "Total outputs 264 100", "page": 9, "level": 5}}, {"headings_1": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Procurement of 300 Kg of foundation seed\n- Conducting agricultural enforcement activities in 16 districts\n- Establishment and support for 12 honey collection and value addition centres\n- Purchase and distribute 4,574 Mubende goats in Sembabule District\n- Procure 319,820 doses of assorted vaccines\n- Conduct capacity building in operation and maintenance of heavy earth moving equipment in 2 districts.", "metadata": {"headings": [{"headings_0": {"content": "Total outputs 264 100", "page": 9, "level": 5}}, {"headings_1": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "The Accounting Officer explained that the failure to implement some of the planned activities was occasioned by inadequate release of funds for the mentioned activities and MOFPED advised them to prioritize activities within available funds due to the poor economic performance consequently leaving out some activities un- implemented. \n1.7", "metadata": {"headings": [{"headings_0": {"content": "Total outputs 264 100", "page": 9, "level": 5}}, {"headings_1": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Mischarges", "metadata": {"headings": [{"headings_0": {"content": "Mischarges", "page": 9, "level": 2}}, {"headings_1": {"content": "Total outputs 264 100", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "I noted that funds to the tune of UGX.415,839,796 were irregularly I \nadvised the diverted from the activities on which it was budgeted and spent on Accounting Officer to other activities without seeking and obtaining the necessary streamline \nthe approvals. Summary of cases are as in table below;", "metadata": {"headings": [{"headings_0": {"content": "Mischarges", "page": 9, "level": 2}}, {"headings_1": {"content": "Total outputs 264 100", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Code Account Type Amount (UGX) Remarks", "metadata": {"headings": [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "221001 Advertising and Public \n15,122,848 Travel abroad, travel \nbudget process to ensure that sufficient funds are allocated to Relations \ninland, welfare and each account and \n211103 Allowances \n224004 Cleaning and \nentertainment budget controls are \n31,136,792 Travel inland, travel abroad \n8,757,306 Allowances, \nfully adhered to such as seeking authority for any reallocations. sanitation maintenance - \n222003 Information and \nVehicles \n12,000,000 Allowances, welfare Communications and entertainment \n312202 Machinery and Equipment 312104 Other Structures \n222002 Postage and Courier \n221011 Printing, Stationery, Photocopy \n227001 Travel Inland \n221009 Welfare and Entertainment \n221002 Workshops and \n59,183,085 Compensations 207,171,915 Compensations \n17,831,100 Travel inland, staff training and welfare and entertainment 12,898,150 Cleaning and sanitation, allowances, travel inland \n24,742,400 Allowances, welfare and entertainment 8,938,200 Allowances, travel inland, welfare and entertainment 18,058,000 Travel inland, Fuel Seminars and lubricants", "metadata": {"headings": [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}, [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}]], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 10, "level": 5}}, {"headings_1": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "415,839,796", "metadata": {"headings": [{"headings_0": {"content": "415,839,796", "page": 10, "level": 5}}, {"headings_1": {"content": "Total", "page": 10, "level": 5}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Diversion of funds is not only contrary to the Public Finance and Management Act, but it negatively affects delivery of services and negates the purpose of budgeting. \nThe Accounting Officer explained that the majority of the mischarges related to compensation for land which was acquired by Government and the owner was never paid on time thus attracting interest after the owner secured a court order and mandamus compelling the Ministry to clear this outstanding obligation.", "metadata": {"headings": [{"headings_0": {"content": "415,839,796", "page": 10, "level": 5}}, {"headings_1": {"content": "Total", "page": 10, "level": 5}}, [{"headings_0": {"content": "415,839,796", "page": 10, "level": 5}}, {"headings_1": {"content": "Total", "page": 10, "level": 5}}]], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Emphasis of matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of matter", "page": 10, "level": 5}}, {"headings_1": {"content": "415,839,796", "page": 10, "level": 5}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters included in the statement of financial position on Page 8 of the Accounts.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of matter", "page": 10, "level": 5}}, {"headings_1": {"content": "415,839,796", "page": 10, "level": 5}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "2.0 Domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "2.1 Outstanding domestic arrears \nSection 21(2) of the Public Finance management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no un paid domestic arrears from a debt in the previous financial year; and it has capacity to pay the expenditure from the approved estimates as appropriated by Parliament for that financial year. \nFurther, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. \nA trend analysis of the domestic arrears showed a movement of arrears from UGX.27,064,751,206 in the previous year to UGX.24,190,920,671 in the year under review, a decrease of 10.6%. The arrears remained unsettled at the close of the year. The table below shows the trend analysis of the domestic arrears for the past four years:", "metadata": {"headings": [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}, [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}]], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**No Year End** **Amount (UX)** % Increase/ decrease**", null, null, null], ["**1**", "30 th June 2016", "24,097,096,854", ""], ["**2**", "30 th June 2017", "27,329,773,534", "13.4%"], ["**3**", "30 th June 2018", "27,064,751,206", "-1.0%"], ["**4**", "30 th June 2019", "24,190,920,671", "-10.6%"]], "metadata": {"headings": [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Continued incurrence of domestic arrears adversely hampers budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. \nThe Accounting Officer explained that this was mainly due to failure to meet annual contributions to international organizations and inadequate release of counterpart funding on the donor funded projects leading to accumulation of interest. \nI advised the Accounting Officer to always ensure that sufficient budget provisions are made to cater for settlement of outstanding domestic arrears, and to strictly adhere to the government commitment control system to avoid risk of overcommitting government. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}, [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}]], "page": 11, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Inadequate budget for domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. \nThe Ministry had outstanding commitments to a tune of UGX.27,064,751,206 from the previous year however, I noted that UGX.3,082,051,060 (11.4%) was provided for settlement of domestic arrears in the current budget. It was noted that the budget provision was insufficient towards settlement of the arrears. \nFailure to sufficiently budget for domestic arrears creates spending pressures on planned activities and hampers budget performance in the year given that outputs anticipated in the appropriated budget cannot be attained due to settlement of arrears. Further, this weakness poses significant settlement risks and possible litigation as a result of failure to settle the outstanding debt. \nThe Accounting Officer explained that domestic arrears have always been declared to MOFPED and verified with the hope that sufficient allocation would be made to MAAIF to clear the arrears, however the allocations made to the Ministry have always been too little and inadequate to reduce the stock of the accumulated arrears. \nI advised the Accounting Officer to continue liaising with Treasury and ensure that sufficient budget provisions are made for domestic arrears to enable their eventual settlement. \nOther Matters \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", "metadata": {"headings": [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}]], "page": 11, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Management of Crop Inspection and Certification Activities", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 12, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "The objective of the Crop Inspection and Certification Department is to support crop inspection and certification to ensure conformity with national and international phytosanitary, seed/planting materials and agrochemicals control requirements and this includes regulating the use of agricultural chemicals, biological, planting and stocking materials as well as other agricultural inputs. \nThe Department of Crop Inspection and Certification and the Department of Crop Protection are headed by the Commissioners who report directly to the Director Crop Resources. \nI undertook a review of the departmental activities and operations and noted a number of challenges that have affected operations of the department both locally and internationally.", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}]], "page": 12, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**S/n**", "**Issue**", "**Challenges and risks**", "**Management response**"], ["**3.1**", "Interception of Ugandan Agriculture exports at the International Market", "\uf0b7 I noted several warnings about the high number of interceptions where harmful organisms were detected in Uganda\u2019s exports into the EU Member States and Switzerland from the European Union Notification System for Plant Health Interceptions (EUROPHYT). I observed that, although the number has been decreasing over the years, the country still has the highest number of interceptions on the international market within region. Other significant reasons interceptions highlighted included exports without Phytosanitary certificates (plant passports), certificates not compliant with special requirements, incorrect identities of plants, incomplete certificates and false information on certificates. Details of the regional interceptions are in the table below: the for Exporting County 2015 2016 2017 2018 Rwanda Uganda Kenya Tanzania Democratic Republic of Congo 5 138 108 47 17 2 112 60 24 6 10 101 51 17 12 8 89 51 26 15", "\uf0b7 Inspectors have been re-deployed to help beef up the numbers in the Phytosanitary inspections as they wait for recruitment of more staff by Public Service. \uf0b7 The matter is also being addressed through increased vigilance at the exit points where more inspectors have been deployed and working in shifts. 24/7"], ["**3.2**", "Overlap of department mandate and activities", "After restructuring in 2013, the former department of crop protection was split into two departments of crop protection and crop inspection and certification. I noted the following; \uf0b7 The enabling laws and regulations relating to the different mandates were never updated to reflect the change in departmental activities.", "\uf0b7 The Ministry sought and got legal interpretation from the Solicitor General\u2019s Office as a stop gap measure although full review of the law a"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 12, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_9"], "type": "table"}}, {"content": [["", "\uf0b7 The activities of the created departments were overlapping and ambiguous. \uf0b7 The Commissioner Crop Protection remained the ex- officio member of the chemicals board for five (5) years even when the board\u2019s duties were directly under the Commissioner Crop Inspection and Certification contrary to Section 5 (2) (b)(i) of the Agricultural Chemicals (Control) Act 2007. \uf0b7 All matters related to National Seed Certification shall be a responsibility of the Commissioner Crop Protection in line with Section 8(1) of the Seeds and Plant Act 2007 however noted that these activities were being undertaken by the crop inspection and certification department and this creates ambiguity in accountability and reporting process. \uf0b7 Section 3 of the Plant Protection and Health Act 2015 stipulates that the Phytosanitary and Inspection Service in the Department responsible for Crop Protection shall be responsible for the protection of the agricultural resources of Uganda from harmful organisms that exist in the country or could be introduced into the country. The same Act further provides for the duties of the Commissioner Crop Protection and does not highlight duties for the Commissioner Crop Inspection and Certification. \uf0b7 It was noted that phytosanitary duties are being implemented by the Commissioner Crop Inspection and Certification instead of Commissioner Crop Protection contrary law. This creates ambiguity in accountability. to the", "was yet presented Policy Management. to be to Top", null], ["**3.3**", "Failure to appoint Technical Committee", "\uf0b7 I noted that the Minister failed to appoint the Technical committee contrary to Section 7(1) of the Plant Protection Act 2015. Absence of the technical committee significantly denies management the scientific guidance on the conduct of pest risk analysis, pest surveillance and formulation of regulations under Crop Resources.", "\uf0b7 Letters to the different institutions requesting for nominations of members the committee have been sent. to"], ["**3.4**", "Supervision of activities under department the", "\uf0b7 The position of the Director Crop Resources was assigned to the substantive Director for Extension services to act until a substantive Director for Crop Resources is recruited. Thus the Crop Resources Directorate and Extension Services Directorate were being supervised by one director for the entire year under review. Given the wide scope of activities under the extension services directorate, I noted that doubling as an acting Director for Crop Resources was much more demanding and thus could lead to ineffective monitoring and supervision of both directorates.", "\uf0b7 In the short term, staffs from other sections were re- deployed to help bridge the gap as a temporary measure waiting for recruitment of more staff."]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 The activities of the created departments were overlapping and ambiguous. \uf0b7 The Commissioner Crop Protection remained the ex- officio member of the chemicals board for five (5) years even when the board\u2019s duties were directly under the Commissioner Crop Inspection and Certification contrary to Section 5 (2) (b)(i) of the Agricultural Chemicals (Control) Act 2007. \uf0b7 All matters related to National Seed Certification shall be a responsibility of the Commissioner Crop Protection in line with Section 8(1) of the Seeds and Plant Act 2007 however noted that these activities were being undertaken by the crop inspection and certification department and this creates ambiguity in accountability and reporting process. \uf0b7 Section 3 of the Plant Protection and Health Act 2015 stipulates that the Phytosanitary and Inspection Service in the Department responsible for Crop Protection shall be responsible for the protection of the agricultural resources of Uganda from harmful organisms that exist in the country or could be introduced into the country. The same Act further provides for the duties of the Commissioner Crop Protection and does not highlight duties for the Commissioner Crop Inspection and Certification. \uf0b7 It was noted that phytosanitary duties are being implemented by the Commissioner Crop Inspection and Certification instead of Commissioner Crop Protection contrary law. This creates ambiguity in accountability. to the", "was yet presented Policy Management. to be to Top", null], ["**3.3**", "Failure to appoint Technical Committee", "\uf0b7 I noted that the Minister failed to appoint the Technical committee contrary to Section 7(1) of the Plant Protection Act 2015. Absence of the technical committee significantly denies management the scientific guidance on the conduct of pest risk analysis, pest surveillance and formulation of regulations under Crop Resources.", "\uf0b7 Letters to the different institutions requesting for nominations of members the committee have been sent. to"], ["**3.4**", "Supervision of activities under department the", "\uf0b7 The position of the Director Crop Resources was assigned to the substantive Director for Extension services to act until a substantive Director for Crop Resources is recruited. Thus the Crop Resources Directorate and Extension Services Directorate were being supervised by one director for the entire year under review. Given the wide scope of activities under the extension services directorate, I noted that doubling as an acting Director for Crop Resources was much more demanding and thus could lead to ineffective monitoring and supervision of both directorates.", "\uf0b7 In the short term, staffs from other sections were re- deployed to help bridge the gap as a temporary measure waiting for recruitment of more staff."]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["**3.5**", "Understaffing of the Department of Crop Inspection and Certification", "\uf0b7 The Department of Crop Inspection and Certification has an approved staff structure of 68 positions out of which, only 44 (64%) positions are filled leaving 24 (34%) positions vacant. \uf0b7 At a senior level, I noted that there is only one substantive assistant commissioner out of the provided three (3). Further, in the division of Agrochemicals, the senior agricultural officer is the acting assistant commissioner given that there is no principal. \uf0b7 Lack of staff performance and organization\u2019s goals and objectives. in vital positions affects overall achievement the of", "\uf0b7 Management has consulted with the relevant stakeholders to have the gap addressed."], ["**3.6**", "Management of phytosanitary controls Entebbe Airport at", "\uf0b7 Phytosanitary and Quarantine services are international collaborative services implemented by all member countries under the International Plant Protection Convention (IPPC) and whose main objective is to control pests and diseases in plants and plant products moving in international trade. The following challenges were noted in undertaking the processes. \uf0b7 The inspectors were working beyond the normal working hours and were not paid dinner or overtime allowances contrary to PSSO. \uf0b7 The airport has 6 stations which need to be manned on a 24 hour basis for 7 days a week. One staff supervises 3 stations and this situation required staffs at ENHAS station to inspect passenger arrivals, departures and the export cold rooms yet activities occur concurrently rendering the controls weak and ineffective. to an exporter had \uf0b7 A case of malpractice was noted in a memo dated 3rd July 2019, where the inspectors discovered that assorted commodities of fresh fruits and vegetables belonging the Inspection Report which did not tally with those on the packing list or phytosanitary certificate and thus rejection of the consignment. However, the same consignment was cleared by ENHAS for export without the inspectors\u2019 notice. items on", "\uf0b7 The Ministry in conjunction with other agencies at the airport have developed a standard operating procedure which puts in place guidelines all airport operators that ensures compliance in the movement of agricultural products in and out of the Country. to"], [null, null, "(for those \uf0b7 To undertaking inspections requires the necessary equipment such as vehicles transporting intercepted consignments, and requiring testing to the Post quarantine station at Namalere), inspection tables at arrivals and departure lounges, inspection tool kits, reflectors, eskimo jackets for cold torches, safety boots, Microscopes, Movable testing labs, inspection attire, printers, stationery among others. However the Department of Crop Inspection and Certification lack the necessary equipment. Samples room operations, scanners,", "\uf0b7 Some inspection tools have been procured and we have prioritised to procure more in the coming financial year."]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["", "\uf0b7 The activities of the created departments were overlapping and ambiguous. \uf0b7 The Commissioner Crop Protection remained the ex- officio member of the chemicals board for five (5) years even when the board\u2019s duties were directly under the Commissioner Crop Inspection and Certification contrary to Section 5 (2) (b)(i) of the Agricultural Chemicals (Control) Act 2007. \uf0b7 All matters related to National Seed Certification shall be a responsibility of the Commissioner Crop Protection in line with Section 8(1) of the Seeds and Plant Act 2007 however noted that these activities were being undertaken by the crop inspection and certification department and this creates ambiguity in accountability and reporting process. \uf0b7 Section 3 of the Plant Protection and Health Act 2015 stipulates that the Phytosanitary and Inspection Service in the Department responsible for Crop Protection shall be responsible for the protection of the agricultural resources of Uganda from harmful organisms that exist in the country or could be introduced into the country. The same Act further provides for the duties of the Commissioner Crop Protection and does not highlight duties for the Commissioner Crop Inspection and Certification. \uf0b7 It was noted that phytosanitary duties are being implemented by the Commissioner Crop Inspection and Certification instead of Commissioner Crop Protection contrary law. This creates ambiguity in accountability. to the", "was yet presented Policy Management. to be to Top", "None"], "type": "table"}}, {"content": [["**3.5**", "Understaffing of the Department of Crop Inspection and Certification", "\uf0b7 The Department of Crop Inspection and Certification has an approved staff structure of 68 positions out of which, only 44 (64%) positions are filled leaving 24 (34%) positions vacant. \uf0b7 At a senior level, I noted that there is only one substantive assistant commissioner out of the provided three (3). Further, in the division of Agrochemicals, the senior agricultural officer is the acting assistant commissioner given that there is no principal. \uf0b7 Lack of staff performance and organization\u2019s goals and objectives. in vital positions affects overall achievement the of", "\uf0b7 Management has consulted with the relevant stakeholders to have the gap addressed."], ["**3.6**", "Management of phytosanitary controls Entebbe Airport at", "\uf0b7 Phytosanitary and Quarantine services are international collaborative services implemented by all member countries under the International Plant Protection Convention (IPPC) and whose main objective is to control pests and diseases in plants and plant products moving in international trade. The following challenges were noted in undertaking the processes. \uf0b7 The inspectors were working beyond the normal working hours and were not paid dinner or overtime allowances contrary to PSSO. \uf0b7 The airport has 6 stations which need to be manned on a 24 hour basis for 7 days a week. One staff supervises 3 stations and this situation required staffs at ENHAS station to inspect passenger arrivals, departures and the export cold rooms yet activities occur concurrently rendering the controls weak and ineffective. to an exporter had \uf0b7 A case of malpractice was noted in a memo dated 3rd July 2019, where the inspectors discovered that assorted commodities of fresh fruits and vegetables belonging the Inspection Report which did not tally with those on the packing list or phytosanitary certificate and thus rejection of the consignment. However, the same consignment was cleared by ENHAS for export without the inspectors\u2019 notice. items on", "\uf0b7 The Ministry in conjunction with other agencies at the airport have developed a standard operating procedure which puts in place guidelines all airport operators that ensures compliance in the movement of agricultural products in and out of the Country. to"], [null, null, "(for those \uf0b7 To undertaking inspections requires the necessary equipment such as vehicles transporting intercepted consignments, and requiring testing to the Post quarantine station at Namalere), inspection tables at arrivals and departure lounges, inspection tool kits, reflectors, eskimo jackets for cold torches, safety boots, Microscopes, Movable testing labs, inspection attire, printers, stationery among others. However the Department of Crop Inspection and Certification lack the necessary equipment. Samples room operations, scanners,", "\uf0b7 Some inspection tools have been procured and we have prioritised to procure more in the coming financial year."]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["", "\uf0b7 The activities of the created departments were overlapping and ambiguous. \uf0b7 The Commissioner Crop Protection remained the ex- officio member of the chemicals board for five (5) years even when the board\u2019s duties were directly under the Commissioner Crop Inspection and Certification contrary to Section 5 (2) (b)(i) of the Agricultural Chemicals (Control) Act 2007. \uf0b7 All matters related to National Seed Certification shall be a responsibility of the Commissioner Crop Protection in line with Section 8(1) of the Seeds and Plant Act 2007 however noted that these activities were being undertaken by the crop inspection and certification department and this creates ambiguity in accountability and reporting process. \uf0b7 Section 3 of the Plant Protection and Health Act 2015 stipulates that the Phytosanitary and Inspection Service in the Department responsible for Crop Protection shall be responsible for the protection of the agricultural resources of Uganda from harmful organisms that exist in the country or could be introduced into the country. The same Act further provides for the duties of the Commissioner Crop Protection and does not highlight duties for the Commissioner Crop Inspection and Certification. \uf0b7 It was noted that phytosanitary duties are being implemented by the Commissioner Crop Inspection and Certification instead of Commissioner Crop Protection contrary law. This creates ambiguity in accountability. to the", "was yet presented Policy Management. to be to Top", "None"], "type": "table"}}, {"content": [["", "for inspection are laid on the ground or top of other pallets and observed with naked eyes without the aid of testing equipment. I observed that the gloves provided by management had long been expired (October 2018).", ""], ["to Standard 4.1.2.2 of \uf0b7 I noted that pack house inspections for evaluation of systems for compliance are undertaken only once when registering the exporter/pack house. No subsequent inspections of pack houses were undertaken by management to establish pest free areas contrary the International Standards for Phytosanitary Measures (ISPM) 1995. I also noted that all other subsequent inspections are undertaken solely on the produce for export, a practice which does not meet international phytosanitary requirements. I further observed that management does not facilitate the process of inspection hence inspectors rely on exporters for facilitation and transport from office stations to the pack houses and back to station.", "\uf0b7 There has been inadequate inspection of pack houses to human resource constraints. due", null], ["\uf0b7 I reviewed the NTR collected from the department and noted that management charges phytosanitary permit rates of UGX.2,000 per certificate however, there was no legal instrument regulating these rates. Interview with management revealed that the rates were set at the inception stages of the plant protection and health regulations during the 1990\u2019s but were never formally legalized and thus the Ministry charges irregular rates for certificates. \uf0b7 Comparatively, I observed that Kenya charges UGX.36,200 (KSh.1,000) per phytosanitary certificate (Commercial commodities) implying that Uganda charges 5.5% of the similar cost in Kenya. Failure to charge rates relative to the prevailing economic environment revenue performance of the sector and the economy. Furthermore, un-gazetted charges may expose the entity to litigation claims. significantly limits the", "\uf0b7 The charges for all the documents that are being issued by the Department have been revised upwards and included in the draft Plant Protection and Health regulations that are now before the Solicitor General for clearance.", null]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "for inspection are laid on the ground or top of other pallets and observed with naked eyes without the aid of testing equipment. I observed that the gloves provided by management had long been expired (October 2018).", ""], ["to Standard 4.1.2.2 of \uf0b7 I noted that pack house inspections for evaluation of systems for compliance are undertaken only once when registering the exporter/pack house. No subsequent inspections of pack houses were undertaken by management to establish pest free areas contrary the International Standards for Phytosanitary Measures (ISPM) 1995. I also noted that all other subsequent inspections are undertaken solely on the produce for export, a practice which does not meet international phytosanitary requirements. I further observed that management does not facilitate the process of inspection hence inspectors rely on exporters for facilitation and transport from office stations to the pack houses and back to station.", "\uf0b7 There has been inadequate inspection of pack houses to human resource constraints. due", null], ["\uf0b7 I reviewed the NTR collected from the department and noted that management charges phytosanitary permit rates of UGX.2,000 per certificate however, there was no legal instrument regulating these rates. Interview with management revealed that the rates were set at the inception stages of the plant protection and health regulations during the 1990\u2019s but were never formally legalized and thus the Ministry charges irregular rates for certificates. \uf0b7 Comparatively, I observed that Kenya charges UGX.36,200 (KSh.1,000) per phytosanitary certificate (Commercial commodities) implying that Uganda charges 5.5% of the similar cost in Kenya. Failure to charge rates relative to the prevailing economic environment revenue performance of the sector and the economy. Furthermore, un-gazetted charges may expose the entity to litigation claims. significantly limits the", "\uf0b7 The charges for all the documents that are being issued by the Department have been revised upwards and included in the draft Plant Protection and Health regulations that are now before the Solicitor General for clearance.", null], ["resulted \uf0b7 I noted that due to lack of stationery within the division, blank copies of phytosanitary certificates, pre-signed by inspectors, were issued in advance to exporters to fill in details of export produce at their convenience, which into misuse by exporters. Currently, blank copies (although not signed) are still advanced to exporters to fill in produce details and copies returned for validation upon completion. The practice is susceptible to manipulation and falsification of details This may also lead to certification of products and produce that do not meet the Standards for Phytosanitary Measures, hence rejection at international markets due to questionable integrity.", "\uf0b7 The Ministry is transiting from issuing manual certificates to electronic ones which will eliminate the risk of issuing blank certificate.", null]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "- Management confiscated some illegal materials \uf0b7 Plans are under way imported into the country; however, they did not to \nconstruct penalize and hold responsible any of the importers of \nthe confiscated products contrary to Section 19 (1) \nof the Plant Protection and Health Act, 2015. An", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "incinerators at both Namalere and Entebbe airport to inspection of the Namalere station revealed safely dispose of the substantial quantities were piled all over the fertilizer \nconfiscated items. analytical lab at the station. I observed that all 10 \nrooms previously accommodating the fertilizer lab \nwere filled up with the confiscated illegal material \nand excess material was piled along the lab \ncorridors. \nI advised the Accounting Officer to:", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}]], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- To be more vigilant in enforcing compliance with the International phytosanitary certification Standards in order to promote competitiveness of Ugandan exports.\n- Seek for a revision of the relevant laws and regulations and clearly provide for the duties and obligations of each department.\n- Implement strong internal controls in regulation of the exports at the points of entry/exit by beefing up staff numbers to adequately monitor all exports and imports.\n- Facilitate the Inspectors with the necessary transportation, allowances and fuel to undertake the activities regularly.\n- Urgently stop issuance of blank certificates to exporters and to facilitate the inspectors to undertake this critical activity.", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "4.0", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Land and Property Ownership-Bukalasa Agricultural College", "metadata": {"headings": [{"headings_0": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}, {"headings_1": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "4.1", "metadata": {"headings": [{"headings_0": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}, {"headings_1": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Missing land title and loss of land to government departments", "metadata": {"headings": [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "I reviewed documents relating to ownership of land and noted that Bukalasa Agricultural College owns land measuring 299.9 acres under title Volume 33, folio 2 of the Mailo Register, registered on 7 th July, 1931 and land measuring 98 acres Volume 38, folio 4 of the Mailo Register, registered on 28 th April 1933. In the previous financial year, I reported on the missing College land title measuring 98 acres. Available records show that the said land was purportedly transferred to Bukalasa Land Office Extension \u2013Local Government. In a letter dated 2 nd February 2017, the Accounting Officer requested the Permanent Secretary in the Ministry of Lands, Housing and Urban Development to cause cancellation of the new title and issue a new title registered in trust of Bukalasa College however, by the time of this audit, this had not been done. 4.2 Creation of Unauthorized Plots in Bukalasa Agricultural college I further noted that several plots were identified as having been curved out of the college land when a field verification of the status of the land was undertaken. I noted that plots 359,360,361,362,363,364, 368 and 366 were created without any formal authorization and in complete disregard of the existing land titles. In a letter dated 18 th September, 2017 the Accounting Officer requested the Commissioner Surveys and Mapping to erase all the unauthorized plots on the college land, but by the time of this audit, this had not been done. Lack of new titles exposes the college to a risk of further subdivisions of its land without its knowledge and thus loss of the land. Further, inadequate land acreage hampers the college implementation of its mandate as it covers practical lessons and demonstrations that require adequate land for its students. The Accounting Officer explained that the Ministry had requested the Ministry of Lands, Housing and Urban Development to issue new land titles for the college and will continue to follow up on this matter. I advised the Accounting officer together with the College Principal to escalate the matter to other relevant authorities and follow up the issue with both the District Land Board and Uganda Land commission with a view of reclaiming the land and acquiring new titles. 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", "metadata": {"headings": [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}, [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}]], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "U nder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}]], "page": 17, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an \nauditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}]], "page": 17, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- 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.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Ministry\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Ministry\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "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. \nI also provide the Accounting Officer \nwith a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}]], "page": 18, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in \ncompliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}]], "page": 18, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are as follows:", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "5.0 Human Resource Issues", "metadata": {"headings": [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "5.1 Under staffing \nI reviewed the staff establishment and observed that out of 875 approved positions, only 580 (66%) had been filled leaving 295 (34%) vacant. Specifically, I noted that the technical departments were significantly understaffed for instance, the Directorate of Extension Services at 65%, Crop Resources at 48% and Animal Resources at 50% as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}, [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}]], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**S/N Directorate/department Approved Filled Vacant %age**", null, null, null, null, null], ["1", "Directorate of animal resources", "207", "104", "103", "50%"], ["2", "Directorate of crop resources", "161", "83", "78", "48%"], ["3", "Directorate of fisheries", "76", "50", "26", "34%"], ["4", "Directorate of agricultural extension service", "43", "15", "28", "65%"], ["5", "Department of agriculture infrastructure and mechanisation", "39", "29", "10", "26%"], ["6", "Fisheries training institute", "64", "43", "21", "33%"], ["7", "Bukalasa agricultural college", "122", "118", "4", "3%"], ["8", "Department of planning and development and IT", "53", "34", "19", "36%"], ["9", "Finance and administration", "110", "104", "6", "5%"], ["", "Total", "875", "580", "295", "34%"]], "metadata": {"headings": [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "I further noted that out of these staffing gaps 58 were senior positions yet to be recruited in these critical technical posts. \nHigh levels of staffing gaps lead to work overload on the existing staff and also negatively impacts on the Ministry\u2018s capacity to effectively deliver its mandate. \n5.2", "metadata": {"headings": [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}, [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}], [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}]], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Staff in acting position", "metadata": {"headings": [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Several staff in the Ministry have remained in acting capacity for a period of more than 6 months without any extensions, in complete disregard of the regulations as amplified in Paragraph 26 of the Budget Execution circular for financial year 2018/2019 which highlighted the fact that many people have kept in acting positions for over 6 months and any officer who acts for more than 6 months must get approval from the Service Commission for extension of the acting capacity in a given post in line with the standing orders. \nI also noted that although some of the staff have been in acting capacity for more than 2 years, management was unable to compensate them on assumption of higher duties as required by Paragraph 1(E - c) of the standing orders. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}]], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**S/N Name Position Assignment Remarks**", null, null, null, null], ["1.", "Juliet Eleanor Sentumbwe", "Commissioner Animal Production", "Director Resources Animal", "on 2016. Appointed 16 th December In acting capacity for more than 2 years"], ["2.", "Robert Sabiiti", "Principal Agriculture Extension Officer", "Assistant Commissioner Skill Management", "Appointed on 15 th April 2019\\. In acting capacity for 4 months so far"], ["3.", "Edward Rukunya", "Assistant Commissioner Resource Management", "Director Resources Fisheries", "Appointed on 5 th July 2016\\. In acting capacity for more than 2 years"], ["4.", "Bonabana Olive", "Personal Secretary Crop", "Personal Secretary Extension directorate", "Appointed on 24 th July 2015"]], "metadata": {"headings": [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "The Accounting Office explained that these positions had been submitted to the Public Service Commission for appropriate action. Further, management explained that owing to the fact that the entire wage provision had been committed through submissions to the Public Service Commission, it was not found proper to commit the same amount to duty allowance since it can only be paid if funds do permit. \nI advised the Accounting Officer to liaise with the Ministry of Public Service and that of Finance Planning and Economic Development in order to fast-track the matter. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}], [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}]], "page": 20, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Implementation of Staff Performance Management Initiatives", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s geared towards cultivating a performance culture focused on results, excellence and professionalism. Consequently, a number of performance management initiatives have been introduced to enhance performance and service delivery in the Public Service. These include: Open Performance Appraisal System, Rewards and Sanctions Framework, Client Charters and Service Delivery Standards and Performance Agreements/Plans among others. To implement the staff performance management initiatives, public service issued Circular Standing Instructions No. 1 of 2010, Circular Standing Instruction No. 1 of 2016, Public Service Standing Orders, Circular Standing Instruction No.1 Of 2011 to offer guidance to MDAs and Local Governments in undertaking the different activities on staff performance management. MAAIF has an approved organisation structure comprising of 875 staff out of which 580 posts have been filled, leaving a balance of 295 posts vacant. I undertook a review of the Ministry staff in post to examine how the entity has implemented the above initiatives and I noted the following: 6.1 Performance agreements I noted that out of the 81 members of Senior Management, only 7 had signed Performance Agreements as at 31 st July 2018. 74 members of senior management did not complete Performance Agreements contrary to section 1.3 of the circular standing Instructions No.1 of 2010. The non-development of Performance Agreements limits effective accountability and demonstration of commitment to government\u2019s strategic goals as specified in the National Development Plan. 6.2 Development of performance plans None of the staff had signed performance plans as at 15 th July 2019 contrary to section 6 (a-m) of the Public service standing orders. In the circumstances, the basis against which individual performance achievements can be measured at the end of the assessment period is not provided. 6.3 Completion of performance appraisals Out of 580 staff in post at the beginning of the financial year, only 144 staff (25%) had completed and signed off performance appraisals. 436 staff in post (75%) had not completed appraisals as at 31 st July 2019 contrary to Section 2.6(e) of the Circular Standing Instruction No. 1 of 2016. In the circumstances, management is unable to determine the extent to which set performance targets are achieved and is unable to enforce the rewards and sanctions guidelines as they largely depend on the performance appraisal process. 6.4 Completion of Quarterly Performance Reviews There were no quarterly performance reviews undertaken for 580 staff", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}, [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}]], "page": 20, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "2016. This inhibited management from evaluating and identifying performance constraints to take remedial action.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "6.5 Completion of performance improvement plans Section 8 of the Public Service Standing Orders requires that where performance targets have not been met, performance improvement initiatives shall be inbuilt in the performance plan for the subsequent year, to address those challenges. Performance gaps identified from the appraisal process that required training were not put into consideration for the year under review. In the circumstances, management is unable to identify the capacity needs and analyze the underlying reasons for poor performance. 6.6 Submission of reports to Ministry of Public Service Reports on performance agreements, performance appraisals and performance improvement plans were not submitted to MoPS contrary to the set timelines. The non- submission of reports makes it difficult for the Ministry of Public Service to carry out the monitoring process. 6.7 A mechanism for monitoring of staff attendance Management does not maintain the official attendance registers in all the 6 sampled departments contrary to the standing orders. The temporary registers maintained do not provide for supervisors\u2019 reviews and comments as regards to the staff attendance. 6.8 Lack of standard reporting and departure registers The average time of attendance in the 6 departments I reviewed was 8:06 am. However, Crop Production department had an average reporting time of 08:50 am contrary to Paragraph 1 (F-b) of the Public Service Standing Orders 2010. This will lead to failure/delays to achieve the Ministry\u2019s overall objectives. 6.9 Internal controls in staff attendance registration The internal controls in the system implemented by management to record staff attendance were weak and can easily be manipulated. For instance, the attendance register maintained was available for registration any time of the day contrary to Paragraph 7 (F-b) of the Public Service Standing Orders. I further observed that management did not submit a report on absenteeism contrary to Section 4 (4.4d) of the Circular standing instruction No. 1 of 2016. 6.10 Rewards and sanctions committee Although the rewards and sanctions committee is fully constituted, its functionality is rather low as they do not meet regularly and neither do they carry out the functions stipulated as required contrary to section 9.0 of the Circular standing instruction No.1 of 2011. 6.11 Client Charter Section 27 of the Public Service Standing Orders requires Ministries, Departments and Local Governments to develop and publish service delivery standards with regard to the respective services they provide by establishing a client charter. I noted that the client", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}, [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}]], "page": 21, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Ensure that in future, staff performance agreements and staff performance plans are completed as required by the Guidelines.\n- Undertake quarterly performance reviews so as to keep track of individual performance.\n- Ensure that performance improvement plans are developed.\n- Ensure that performance management initiatives reports are submitted as per the set timelines in future.\n- Ensure staff adherence to the reporting timelines, fast track the biometric system and staff attendance registers be analysed on the 30th day of every month as required.\n- Handle all discipline cases as stipulated in the regulations and reports duly submitted to the monitoring authority.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}], "table_of_contents": [{"content": ["List of Acroynms - 2", "Opinion - 3", "Basis for Opinion - 3", "Key Audit Matter - 3", " 1.0 Implementation of the approved budget - 3", "Emphasis of matter - 9", " 2.0 Domestic arrears - 9", "Other Matters - 11", " 3.0 Management of Crop Inspection and Certification Activities - 11", " 4.0 Land and Property Ownership-Bukalasa Agricultural College - 15", "Other Information - 16", "Report on the Audit of Compliance with Legislation - 18", " 5.0 Human Resource Issues - 18", " 6.0 Implementation of Staff Performance Management Initiatives - 19", " 7.0 Procurements - 22"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/MAAIF Report of Auditor General 2021.chunks.json b/reports/chunks/MAAIF Report of Auditor General 2021.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..e2fd7ff3cf2e1c43a2d34c5de37168edb3a42a56 --- /dev/null +++ b/reports/chunks/MAAIF Report of Auditor General 2021.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 2}}], "page": 2, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["BAC", "Bukalasa Agricultural College"], ["F/Y", "Financial Year"], ["FTI", "Fisheries Training Institute"], ["GOU", "Government of Uganda"], ["IEC", "Information, Education and Communication"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISA", "International Standards on Auditing"], ["ISPM", "International Standards for Phytosanitary Measures"], ["IFMS", "Integrated financial management system"], ["IPPS", "Integrated Personnel and Payroll System"], ["KPIs", "Key Performance indicators"], ["MAAIF", "Ministry of Agriculture, Animal Industry and Fisheries"], ["MDA", "Ministry, Department, and other Agencies"], ["MOFPED", "Ministry of Finance, Planning and Economic Development"], ["NAADS", "National Agricultural Advisory Services"], ["NFLC", "National Farmers\u2019 Leadership Center"], ["NPPO", "National Plant Protection Organization"], ["PFMA", "Public Finance Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Assets"], ["SSES", "Single Spine Agriculture Extension System"], ["TAI", "Treasury Accounting Instructions"], ["UGX", "Uganda Shillings"], ["USD", "United States Dollars"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "THE FINANCIAL YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "In my opinion, the financial statements of the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, as amended,", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the financial statements of the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, as amended,", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the financial statements of the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, as amended,", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "In my opinion, the financial statements of the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, as amended,", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995, as amended, the National Audit Act, 2008, the International Organization of Supreme", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995, as amended, the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995, as amended, the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I", "metadata": {"headings": [{"headings_0": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I", "page": 4, "level": 4}}, {"headings_1": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995, as amended, the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I", "page": 4, "level": 4}}, {"headings_1": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995, as amended, the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "metadata": {"headings": [{"headings_0": {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "experiencing challenges in implementing the budgets approved by parliament and policy guidance\u2019s issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively. These challenges include; lack of strategic", "metadata": {"headings": [{"headings_0": {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "plans that are aligned to the National Development Plans, underperformance of", "metadata": {"headings": [{"headings_0": {"content": "plans that are aligned to the National Development Plans, underperformance of", "page": 5, "level": 2}}, {"headings_1": {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "revenue, implementation of off-budget activities, under absorption of funds, insufficient quantification of outputs, partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance. \nI am aware that the Covid-19 Pandemic continues to significantly affect the", "metadata": {"headings": [{"headings_0": {"content": "plans that are aligned to the National Development Plans, underperformance of", "page": 5, "level": 2}}, {"headings_1": {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "page": 5, "level": 2}}, [{"headings_0": {"content": "plans that are aligned to the National Development Plans, underperformance of", "page": 5, "level": 2}}, {"headings_1": {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "page": 5, "level": 2}}]], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "implementation of several activities. Consequently, a number of activities were not", "metadata": {"headings": [{"headings_0": {"content": "implementation of several activities. Consequently, a number of activities were not", "page": 5, "level": 2}}, {"headings_1": {"content": "plans that are aligned to the National Development Plans, underperformance of", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "implemented due to budget cuts and lockdown measures instituted to control the", "metadata": {"headings": [{"headings_0": {"content": "implementation of several activities. Consequently, a number of activities were not", "page": 5, "level": 2}}, {"headings_1": {"content": "plans that are aligned to the National Development Plans, underperformance of", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "spread of the pandemic. It is against this background that the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "spread of the pandemic. It is against this background that the implementation of the", "page": 5, "level": 2}}, {"headings_1": {"content": "implementation of several activities. Consequently, a number of activities were not", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "budget was again considered a key audit area during the office-wide planning for the current audit year. \nThe Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) is mandated to promote and support sustainable and market oriented agricultural production, food", "metadata": {"headings": [{"headings_0": {"content": "spread of the pandemic. It is against this background that the implementation of the", "page": 5, "level": 2}}, {"headings_1": {"content": "implementation of several activities. Consequently, a number of activities were not", "page": 5, "level": 2}}, [{"headings_0": {"content": "spread of the pandemic. It is against this background that the implementation of the", "page": 5, "level": 2}}, {"headings_1": {"content": "implementation of several activities. Consequently, a number of activities were not", "page": 5, "level": 2}}]], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "security and house hold incomes. In addition, the Ministry aims at providing a", "metadata": {"headings": [{"headings_0": {"content": "security and house hold incomes. In addition, the Ministry aims at providing a", "page": 5, "level": 2}}, {"headings_1": {"content": "spread of the pandemic. It is against this background that the implementation of the", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "competitive, profitable and sustainable agricultural sector so as to transform subsistence farming to commercial agriculture.", "metadata": {"headings": [{"headings_0": {"content": "security and house hold incomes. In addition, the Ministry aims at providing a", "page": 5, "level": 2}}, {"headings_1": {"content": "spread of the pandemic. It is against this background that the implementation of the", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "To achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "metadata": {"headings": [{"headings_0": {"content": "To achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}, {"headings_1": {"content": "security and house hold incomes. In addition, the Ministry aims at providing a", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Ministerial statement and budgets revealed that the Ministry had a revised approved", "metadata": {"headings": [{"headings_0": {"content": "To achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}, {"headings_1": {"content": "security and house hold incomes. In addition, the Ministry aims at providing a", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}, {"headings_1": {"content": "To achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Ministry for the financial year 2020/2021.", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}, {"headings_1": {"content": "To achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for MAAIF for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["**S/N Output Revised Budget (UGX) \u2018000** **Cumulative percentage share of the total approved budget**", null, null, null], ["1", "Output : 7 Promotion of Production & Productivity of priority commodities", "1,600,000", "1%"], ["2", "Output : 4 Crop pest and disease control measures", "1,055,297", "2%"], ["3", "Output : 7 Promotion of Production & Productivity of priority commodities", "2,000,000", "3%"], ["4", "Output : 3 Crop production technology promotion", "1,000,000", "3%"], ["5", "Output : 71 Acquisition of Land by Government", "6,002,033", "7%"], ["6", "Output : 5 Vector and disease control measures", "7,405,018", "11%"], ["7", "Output : 9 Vector and disease control in priority animal commodities", "5,296,342", "14%"], ["8", "Output : 6 Improved market access for livestock and livestock products", "3,000,000", "16%"], ["9", "Output : 7 Promotion of priority animal products and productivity", "3,683,750", "18%"], ["10", "Output : 80 Livestock Infrastructure Construction", "6,010,400", "21%"], ["11", "Output : 79 Acquisition of Other Capital Assets", "2,000,000", "22%"], ["12", "Output : 4 Promotion of sustainable fisheries", "2,815,000", "24%"], ["13", "Output : 6 Improved market access for livestock and livestock products", "1,162,000", "25%"], ["14", "Output : 83 Fisheries Infrastructure Construction", "1,000,000", "25%"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["**S/N Output Revised Budget (UGX) \u2018000** **Cumulative percentage share of the total approved budget**", null, null, null], ["15", "Output : 81 Livestock marketing facility construction", "600,000", "25%"], ["16", "Output : 5 Creating and Enabling environment for Agriculture", "994,364", "26%"], ["17", "Output : 72 Government Buildings and Administrative Infrastructure", "11,500,000", "33%"], ["18", "Output : 77 Purchase of Specialised Machinery & Equipment", "19,631,836", "44%"], ["19", "Output : 80 Livestock Infrastructure Construction", "1,400,000", "45%"], ["20", "Output : 83 Valley Tank Construction (livestock)", "8,660,000", "50%"], ["21", "Output : 82 Construction of irrigation schemes", "700,000", "50%"], ["22", "Output : 3 Improving Value addition and market Access", "1,600,000", "51%"], ["23", "Output : 71 Acquisition of Land by Government", "1,000,000", "51%"], ["24", "Output : 72 Government Buildings and Administrative Infrastructure", "700,000", "52%"], ["25", "Output : 82 Construction of Irrigation Schemes", "1,045,083", "52%"], ["26", "Output : 52 National Farmers Leadership Centre", "3,000,000", "54%"], ["27", "Output : 75 Purchase of Motor Vehicles and Other Transport Equipment", "900,000", "55%"], ["28", "Output : 5 Creating and Enabling environment for Agriculture", "1,000,000", "55%"], ["29", "Output : 6 Institutional Development In Agricultural Sector", "2,617,872", "57%"], ["30", "Output : 20 Records Management Services", "1,142,101", "57%"], ["Total", "", "**100,521,095**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N Output Revised Budget (UGX) \u2018000 Cumulative percentage share of the total approved budget", "None", "None", "None"], "type": "table"}}, {"content": "MAAIF planned to achieve it\u2019s planned out-puts through the implementation of 147 outputs with a total approved budget of UGX.175,286,405,508. I sampled 65 outputs", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "metadata": {"headings": [{"headings_0": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}, {"headings_1": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "of the total approved budget for review.", "metadata": {"headings": [{"headings_0": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}, {"headings_1": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "From the procedures undertaken, I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["**1.1**", "**Existence of Strategic plans that are aligned to NDP-III** 5 of the Budget Execution Circular for financial year 2020/2021 states that over the years the alignment of Government Budgets with the NDP has been poor and needs to be improved. Therefore, Accounting Officers must ensure that all activities for the Financial Year 2020/2021 are aligned with NDP III and implemented accordingly. Regulation 26 (1) of the National Planning Authority (development of Plans) regulations requires entities to submit to NPA their five-year development plans for certification before approval being the first year of implementation of the NDP-III, the Ministry was expected to prepare and approve a strategic plan that was aligned to NDP III. It is from this strategic plan that the annual plans would be based in order to achieve the objectives of NDP-III. on the procedures undertaken, I noted that the Ministry had prepared the Agro-Industrialization (AGI) Programme that guides the preparation of a strategic plan for 2020/21-2024/25. The strategic plan is yet to be approved. Paragraph This Based", "advised the Accounting Officer to liaise with NPA and ensure that the review process and certification assessment is concluded. This will facilitate the development of realistic annual work plans and the achievement of the NDP III objectives. I"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "explained that the plan was still in draft form awaiting clearance from NPA. It\u2019s upon this basis that the plan will be approved. Management", ""], ["**1.2**", "**Revenue Performance of NTR** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the Ministry budgeted to collect NTR of UGX.8.97Bn during the year under review. Out of this, only UGX.2.15Bn was collected, representing a performance of 24% of the target. in NTR collections at vote level result in aggregate revenue shortfalls at the implementation of planned activities at a Government-wide level. treasury level which negatively affects Accounting Officer explained that the underperformance was due to reduced economic activity in the sector especially in the first two quarters of the FY due to the COVID-19 pandemic and also due to reduced agribusiness activity among the private sector. The locust invasion also affected business activity in the Eastern part of the country and all these slowed agriculture business activities thus leading to less collection of NTR from the business community than earlier anticipated. **of GOU receipts** Ministry budgeted to receive UGX.175.29Bn out of which UGX.151.19Bn was warranted, resulting in a shortfall of UGX24.10Bn which is 14% of the budget. Revenue shortfalls affect the implementation of planned activities. Accounting Officer explained that the underperformance was due to significant cuts in releases caused by the effects of the COVID-19 pandemic and that un-implemented activities were rolled over and are being implemented in the subsequent financial year. I **Performance** Shortfalls The **Performance** The The", "I I noted the Accounting Officer\u2019s response. advised the Accounting Officer to develop an agriculture disaster/contingence plan in collaboration with MFPED to assist the agriculture sector absorb the shocks from natural disasters."], ["**1.3**", "of the total warrants of UGX.151.19Bn received during the financial year UGX.146.95Bn was spent by the entity resulting into an unspent balance of UGX.4.24Bn representing an absorption level of 97%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The funds were meant for activities that were not fully implemented by the end of the financial year and these include; \uf0b7 Recruitment of general and contract staff. \uf0b7 Pension Arrears for former MAAIF staff. \uf0b7 Gratuity arrears. explained that the under absorption of released funds was caused by failure to verify pension arrears on time and the failure to fill vacant positions at the Ministry by the Public Service Commission. **Absorption of funds** Out Management", "I advised the Accounting Officer to ensure that pensioners are verified timely and also liaise with PSC to undertake the critical recruitments in the subsequent year."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 7, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "explained that the plan was still in draft form awaiting clearance from NPA. It\u2019s upon this basis that the plan will be approved. Management", ""], ["**1.2**", "**Revenue Performance of NTR** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the Ministry budgeted to collect NTR of UGX.8.97Bn during the year under review. Out of this, only UGX.2.15Bn was collected, representing a performance of 24% of the target. in NTR collections at vote level result in aggregate revenue shortfalls at the implementation of planned activities at a Government-wide level. treasury level which negatively affects Accounting Officer explained that the underperformance was due to reduced economic activity in the sector especially in the first two quarters of the FY due to the COVID-19 pandemic and also due to reduced agribusiness activity among the private sector. The locust invasion also affected business activity in the Eastern part of the country and all these slowed agriculture business activities thus leading to less collection of NTR from the business community than earlier anticipated. **of GOU receipts** Ministry budgeted to receive UGX.175.29Bn out of which UGX.151.19Bn was warranted, resulting in a shortfall of UGX24.10Bn which is 14% of the budget. Revenue shortfalls affect the implementation of planned activities. Accounting Officer explained that the underperformance was due to significant cuts in releases caused by the effects of the COVID-19 pandemic and that un-implemented activities were rolled over and are being implemented in the subsequent financial year. I **Performance** Shortfalls The **Performance** The The", "I I noted the Accounting Officer\u2019s response. advised the Accounting Officer to develop an agriculture disaster/contingence plan in collaboration with MFPED to assist the agriculture sector absorb the shocks from natural disasters."], ["**1.3**", "of the total warrants of UGX.151.19Bn received during the financial year UGX.146.95Bn was spent by the entity resulting into an unspent balance of UGX.4.24Bn representing an absorption level of 97%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The funds were meant for activities that were not fully implemented by the end of the financial year and these include; \uf0b7 Recruitment of general and contract staff. \uf0b7 Pension Arrears for former MAAIF staff. \uf0b7 Gratuity arrears. explained that the under absorption of released funds was caused by failure to verify pension arrears on time and the failure to fill vacant positions at the Ministry by the Public Service Commission. **Absorption of funds** Out Management", "I advised the Accounting Officer to ensure that pensioners are verified timely and also liaise with PSC to undertake the critical recruitments in the subsequent year."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 7, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**1.4**", "**Off-budget receipts** 29 of the Budget Execution Circular for the Financial year states that in the event that an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted the Ministry received off-budget financing to a tune of UGX.1.78Bn which was never declared to the PS/ST and as such no supplementary appropriation was issued as guided by the PSST. These funds were received directly from development partners for undertaking activities not budgeted for. Summary in table below\u2019 and details in **Appendix I;** **S/N** Project** 1 **Funding Source** GEF UNDP **Budgete d (Bns)** **Received** **(Bns)** 1.547 1.068 2 GEF FAO 1.855 0.715 in Fostering Sustainability and Resilience for Food Security the Karamoja Sub Region Fostering Sustainability and Resilience for Food Security the Karamoja Sub Region in **Total 3.402 1.783** financing distorts planning, may result in duplication of activities and is contrary to the budget execution guidelines issued by the PSST. explained that, moving forward, guidance given by the PSST shall be adhered to, to ensure that all funds received outside the approved budget are declared to the PSST for utilization. In the FY 2021/22, the off-budget finances were captured in the Ministerial Policy Statement. I Paragraph Off-budget Management", "that advised the Accounting Officer to liaise with the PSST and ensure in future, all funds received outside the approved budget are appropriated a supplementary funding. in I"], ["**1.5**", "**Quantification of outputs/activities** 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. sampled sixty-five (65) outputs with a total of one hundred and sixty-seven (167) activities and expenditure of UGX.98.2Bn for assessment. I reviewed the extent of quantification of outputs and activities and noted the following; Sixty-one (61) outputs with a total of one hundred and sixty (160) activities and expenditure worth UGX.89.6Bn were fully quantified. That is, all the one hundred and sixty (160) activities (100%) within these outputs were clearly quantified to enable assessment of performance. Four (4) outputs with a total of seven (7) activities and expenditure worth UGX.8.6Bn were not quantified at all. That is none of the seven (7) activities within these out-puts were quantified at all. in **Appendix II.** I \uf0b7 \uf0b7 Section Details", "I advised the Accounting Officer to quantify all outputs at budgeting to facilitate performance measurement. level"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["**1.4**", "**Off-budget receipts** 29 of the Budget Execution Circular for the Financial year states that in the event that an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted the Ministry received off-budget financing to a tune of UGX.1.78Bn which was never declared to the PS/ST and as such no supplementary appropriation was issued as guided by the PSST. These funds were received directly from development partners for undertaking activities not budgeted for. Summary in table below\u2019 and details in **Appendix I;** **S/N** Project** 1 **Funding Source** GEF UNDP **Budgete d (Bns)** **Received** **(Bns)** 1.547 1.068 2 GEF FAO 1.855 0.715 in Fostering Sustainability and Resilience for Food Security the Karamoja Sub Region Fostering Sustainability and Resilience for Food Security the Karamoja Sub Region in **Total 3.402 1.783** financing distorts planning, may result in duplication of activities and is contrary to the budget execution guidelines issued by the PSST. explained that, moving forward, guidance given by the PSST shall be adhered to, to ensure that all funds received outside the approved budget are declared to the PSST for utilization. In the FY 2021/22, the off-budget finances were captured in the Ministerial Policy Statement. I Paragraph Off-budget Management", "that advised the Accounting Officer to liaise with the PSST and ensure in future, all funds received outside the approved budget are appropriated a supplementary funding. in I"], ["**1.5**", "**Quantification of outputs/activities** 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. sampled sixty-five (65) outputs with a total of one hundred and sixty-seven (167) activities and expenditure of UGX.98.2Bn for assessment. I reviewed the extent of quantification of outputs and activities and noted the following; Sixty-one (61) outputs with a total of one hundred and sixty (160) activities and expenditure worth UGX.89.6Bn were fully quantified. That is, all the one hundred and sixty (160) activities (100%) within these outputs were clearly quantified to enable assessment of performance. Four (4) outputs with a total of seven (7) activities and expenditure worth UGX.8.6Bn were not quantified at all. That is none of the seven (7) activities within these out-puts were quantified at all. in **Appendix II.** I \uf0b7 \uf0b7 Section Details", "I advised the Accounting Officer to quantify all outputs at budgeting to facilitate performance measurement. level"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "Table 1: Extent of Quantification by activities", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Extent of Quantification by activities", "page": 9, "level": 1}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Summary of Performance by Outputs Activity details-Analysis Category No. of % Exp % Total No. No % of", "metadata": {"headings": [{"headings_0": {"content": "Summary of Performance by Outputs Activity details-Analysis Category No. of % Exp % Total No. No % of", "page": 9, "level": 5}}, {"headings_1": {"content": "Table 1: Extent of Quantification by activities", "page": 9, "level": 1}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "of outpu of end prop no of of of quantifi", "metadata": {"headings": [{"headings_0": {"content": "Summary of Performance by Outputs Activity details-Analysis Category No. of % Exp % Total No. No % of", "page": 9, "level": 5}}, {"headings_1": {"content": "Table 1: Extent of Quantification by activities", "page": 9, "level": 1}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "outputs ts tot itur ortio activit Full acti cation", "metadata": {"headings": [{"headings_0": {"content": "outputs ts tot itur ortio activit Full acti cation", "page": 9, "level": 5}}, {"headings_1": {"content": "Summary of Performance by Outputs Activity details-Analysis Category No. of % Exp % Total No. No % of", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "sampl al e n to ies in y viti of", "metadata": {"headings": [{"headings_0": {"content": "outputs ts tot itur ortio activit Full acti cation", "page": 9, "level": 5}}, {"headings_1": {"content": "Summary of Performance by Outputs Activity details-Analysis Category No. of % Exp % Total No. No % of", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "ed out UG total the Qua es activitie put X exp outpu ntifi not s per s Bn endi ts ed full categor sa ture acti y y of", "metadata": {"headings": [{"headings_0": {"content": "ed out UG total the Qua es activitie put X exp outpu ntifi not s per s Bn endi ts ed full categor sa ture acti y y of", "page": 9, "level": 5}}, {"headings_1": {"content": "outputs ts tot itur ortio activit Full acti cation", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "mpl viti qua output ed es ntifi", "metadata": {"headings": [{"headings_0": {"content": "ed out UG total the Qua es activitie put X exp outpu ntifi not s per s Bn endi ts ed full categor sa ture acti y y of", "page": 9, "level": 5}}, {"headings_1": {"content": "outputs ts tot itur ortio activit Full acti cation", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 9, "level": 5}}, {"headings_1": {"content": "ed out UG total the Qua es activitie put X exp outpu ntifi not s per s Bn endi ts ed full categor sa ture acti y y of", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Fully 61 94 89. 91 160 160 - 100 quantifie \n6 \nd outputs \nInsufficie - - - 0 - - - -", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 9, "level": 5}}, {"headings_1": {"content": "ed out UG total the Qua es activitie put X exp outpu ntifi not s per s Bn endi ts ed full categor sa ture acti y y of", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "ntly", "metadata": {"headings": [{"headings_0": {"content": "ntly", "page": 9, "level": 5}}, {"headings_1": {"content": "ed", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "quantifie \nd outputs \nOutputs 4 6 8.6 9 7 - 7 0", "metadata": {"headings": [{"headings_0": {"content": "ntly", "page": 9, "level": 5}}, {"headings_1": {"content": "ed", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "not", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 9, "level": 5}}, {"headings_1": {"content": "ntly", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "quantifie d", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 9, "level": 5}}, {"headings_1": {"content": "ntly", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Total 65 100 98. 100 167 160 7", "metadata": {"headings": [{"headings_0": {"content": "Total 65 100 98. 100 167 160 7", "page": 9, "level": 5}}, {"headings_1": {"content": "not", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Total 65 100 98. 100 167 160 7", "page": 9, "level": 5}}, {"headings_1": {"content": "not", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "metadata": {"headings": [{"headings_0": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}, {"headings_1": {"content": "Total 65 100 98. 100 167 160 7", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "activities that were not sufficiently quantified were;", "metadata": {"headings": [{"headings_0": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}, {"headings_1": {"content": "Total 65 100 98. 100 167 160 7", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "- Provision of logistical support to the Office of the Agriculture Attach\u00e9 in Rome.\n- Effecting Quarterly Transfers to FAO under South to South Tripartite Arrangement;\n- Designing and testing of assorted training material by an external consultant.\n- Undertaking of Support Sample collection, testing and analysis of FMD and other priority diseases\n- Promotion of Supplementary animal feeding Veterinary Public", "metadata": {"headings": [{"headings_0": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}, {"headings_1": {"content": "Total 65 100 98. 100 167 160 7", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "list"}}, {"content": "Health and Marketing systems\"", "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "- Land preparation for the registered oil palm smallholder farmers in Buvuma.\n- Acquisition of Land by Government for the Oil Palm project", "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "list"}}, {"content": [["**1.6**", "assessed the implementation of sixty-one (61) outputs that were fully quantified with a total of one hundred and sixty (160) activities worth UGX.89.6Bn and noted that; Thirty-four (34) outputs with seventy-five (75) activities and expenditure worth UGX.39.1Bn were fully implemented. That is all the seventy-five (75) activities within these outputs were fully implemented. Twenty-seven (27) outputs with eighty-five (85) activities worth UGX.50.5Bn were partially implemented. Out of the eighty-five (85) activities, the Ministry fully implemented thirty-nine (39) activities (46%); forty-four (44) activities (52%) were partially implemented, while remained unimplemented. two (2) activities (2%) **2 Showing level of implementation of Fully Quantified** **Summary of Performance by Output** Activity details-Analysis** **No of ou tp ut s** **% of imp lem ent atio n** **Exp end itur e UG X Bn** **% propo rtion to total expen diture** **Tot al no of acti viti es** **No of Fully imple ment ed activi ties** 34 56 39.1 44 75 75 **No. Of parti ally impl eme nted activ ities** 0 **No of activiti** **es** that were not imple mente d** **Extent of impleme ntation of activities per category** **of** output** 100 27 44 50.5 56 85 39 44 98 0 0 0 0 0 0 0 0 **outputs** **Categor y of output** **Fully implem ented outputs** **Partiall y Implem ented outputs Output s Not Implem ented** 0 2 0 **Total 61 100 89. 100 160 114 44 2 6** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the Ministry did not implement the following planned activities; Holding of 2 Semi-annual symposium for aquaculture projects with the aim of bringing together and attracting financiers and investors to Uganda Building of capacity of 400 farmer groups in sustainable enterprise development under the value chain program. Procurement of 2,000,000 doses of FMD vaccine Provision of support vaccination of animals in 1 out of the 4 Basongola pastoral communities Establishment of 1 small irrigation system for demonstration purposes Acquisition of 274.7 acres of land for the proposed Achomai Irrigation Scheme I \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 **Implementation of quantified outputs** **Table** Non-implementation", "advised the Accounting Officer to consider rolling over the un implemented activities the subsequent budget for implementation. to I"]], "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_13"], "type": "table"}}, {"content": [["Management explained that, in general, the failure to fully implement all planned activities and outputs was due to budget cuts caused by the COVID-19 pandemic effects on the Economy. The lockdowns caused limited movement and gatherings affecting implementation of these planned activities.", ""], ["**1.7** Achievement of intended services from implemented outputs** undertook an assessment to establish if there has been service delivery from a sample of out-puts that were implemented and noted the following; **Comments** I **Output details** Output 10103: Crop production technology promotion **Activities/ Details** Establish Disease export zones central Uganda 6 free in Output 10107: Promotion of Production & Productivity of commodities priority Support farmers Quality cashew seedlings production 2,000 with 292,000 nut for to boost The disease free zones (greenhouses) were established to support Export farmers in a bid the horticultural exports. However, three (3) of the constructed greenhouses in Matugga, Zirobwe and Kayunga were blown away by the wind and are no longer functional thus denying the beneficiaries the intended export service. change country explained that it was due to climate (the has experienced strong winds, hail storms, floods etc.) the 3 screen houses were affected. MAAIF is engaging the Private Sector (Green house owners) to put them right. \\- 22,000 seedlings were distributed in Luwero District. A sample of 501 of distributed seedlings indicated that only 75 had survived implying a 15% survival rate. Farmers attributed this to lack of support from the Ministry and late delivery of seedlings. 49,000 seedlings were distributed in Nakaseke District and inspection of revealed a 90% survival rate. - \\- No guidelines were issued to beneficiary districts in terms of selecting beneficiary farmers and criteria. received \\- Whereas Luwero district distributed the 22,000 seedlings to 200 farmers, Nakaseke district distributed the 49,000 seedlings received to 2 farmers only implying that the 15% survival rate in Luwero did not yield the required service delivery. developed Cashew nut explained that the survival rate is largely influenced by late release of funds unreliable weather patterns; MAAIF has since Seed Acquisition, Nursery Establishment, and Production & Distribution of Cashew nut Seedlings under Strategic Government Intervention. Of the sampled 39 constructed, only 11 were in use and well stocked with fish seed. 28 of the constructed were still under fertilisation and stabilisation and not yet fully functional. Output 10580: Livestock Infrastructure Construction Construct 50 fish ponds for nucleus aquaculture farmers The failure to achieve the intended services from the implemented outputs negates the purpose of budgeting and implementing these activities. Management Management", "advised the Accounting Officer to urgently address the anomalies/ gaps noted in the implementation of these outputs and in future come up with strategies of ensuring that service delivery issues are implemented. I"]], "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_4"], "type": "table"}}, {"content": [["Management explained that, in general, the failure to fully implement all planned activities and outputs was due to budget cuts caused by the COVID-19 pandemic effects on the Economy. The lockdowns caused limited movement and gatherings affecting implementation of these planned activities.", ""], ["**1.7** Achievement of intended services from implemented outputs** undertook an assessment to establish if there has been service delivery from a sample of out-puts that were implemented and noted the following; **Comments** I **Output details** Output 10103: Crop production technology promotion **Activities/ Details** Establish Disease export zones central Uganda 6 free in Output 10107: Promotion of Production & Productivity of commodities priority Support farmers Quality cashew seedlings production 2,000 with 292,000 nut for to boost The disease free zones (greenhouses) were established to support Export farmers in a bid the horticultural exports. However, three (3) of the constructed greenhouses in Matugga, Zirobwe and Kayunga were blown away by the wind and are no longer functional thus denying the beneficiaries the intended export service. change country explained that it was due to climate (the has experienced strong winds, hail storms, floods etc.) the 3 screen houses were affected. MAAIF is engaging the Private Sector (Green house owners) to put them right. \\- 22,000 seedlings were distributed in Luwero District. A sample of 501 of distributed seedlings indicated that only 75 had survived implying a 15% survival rate. Farmers attributed this to lack of support from the Ministry and late delivery of seedlings. 49,000 seedlings were distributed in Nakaseke District and inspection of revealed a 90% survival rate. - \\- No guidelines were issued to beneficiary districts in terms of selecting beneficiary farmers and criteria. received \\- Whereas Luwero district distributed the 22,000 seedlings to 200 farmers, Nakaseke district distributed the 49,000 seedlings received to 2 farmers only implying that the 15% survival rate in Luwero did not yield the required service delivery. developed Cashew nut explained that the survival rate is largely influenced by late release of funds unreliable weather patterns; MAAIF has since Seed Acquisition, Nursery Establishment, and Production & Distribution of Cashew nut Seedlings under Strategic Government Intervention. Of the sampled 39 constructed, only 11 were in use and well stocked with fish seed. 28 of the constructed were still under fertilisation and stabilisation and not yet fully functional. Output 10580: Livestock Infrastructure Construction Construct 50 fish ponds for nucleus aquaculture farmers The failure to achieve the intended services from the implemented outputs negates the purpose of budgeting and implementing these activities. Management Management", "advised the Accounting Officer to urgently address the anomalies/ gaps noted in the implementation of these outputs and in future come up with strategies of ensuring that service delivery issues are implemented. I"]], "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_4"], "type": "table"}}, {"content": [["**1.8**", "**Submission of Quarterly Performance Reports** 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter. noted that the Ministry submitted performance reports for Q1, Q3, and Q4 significantly late and several months after the deadline given for submission of the reports as indicated in the table below; **No Details** 1 2 3 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4 **Deadline for submission** **Actual date of submission** **Comment** 15/10/2020 15/01/2021 15/04/2021 15/07/2021 05/02/2021 Delayed 24/05/2021 Delayed 07/06/2021 Delayed 01/09/2021 Delayed noted that the Accounting Officer Prepared Monitoring Plans and reports which are important in ensuring that the budget performs as expected. to submit performance reports in time contravenes the Treasury Instructions and affects timely tracking and evaluation of performance. attributed the delayed submission of reports to the skeleton staff that was allowed in the office during the COVID-19 country lock down. Collection, collating and analysis of reports from departments was difficult during that period when most staff were operating from home. I I Paragraph Failure Management", "advised the Accounting Officer to ensure that there is timely preparation and uploading of the reports on the Program Budgeting System (PBS). I"], ["**1.9**", "**Accuracy of Performance reports submitted** my review of the annual performance reports and physical inspections/verification of out puts reported, I did not note inconsistencies in the reported performance. From", "I commended the Accounting Officer for ensuring accuracy of the performance reports."]], "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 12, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "My review of management of the outbreak revealed failure of timely interventions as", "metadata": {"headings": [{"headings_0": {"content": "My review of management of the outbreak revealed failure of timely interventions as", "page": 13, "level": 2}}, {"headings_1": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "a result of challenges faced in the procurement of vaccines despite the availability of funds. Furthermore, the following shortcomings were noted;", "metadata": {"headings": [{"headings_0": {"content": "My review of management of the outbreak revealed failure of timely interventions as", "page": 13, "level": 2}}, {"headings_1": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 During the financial year (2019/2020), 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During the financial year (2019/2020), 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was", "page": 13, "level": 4}}, {"headings_1": {"content": "My review of management of the outbreak revealed failure of timely interventions as", "page": 13, "level": 2}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "delivered and significantly late by 4 months.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During the financial year (2019/2020), 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was", "page": 13, "level": 4}}, {"headings_1": {"content": "My review of management of the outbreak revealed failure of timely interventions as", "page": 13, "level": 2}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}, {"headings_1": {"content": "\uf0b7 During the financial year (2019/2020), 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was", "page": 13, "level": 4}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "2020 was given to the same contractor (M/s KEVEVAPI) even though the supplier had substantially failed to deliver on the previous contract and despite emergency situation and sensitivity of the disease.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}, {"headings_1": {"content": "\uf0b7 During the financial year (2019/2020), 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was", "page": 13, "level": 4}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}, {"headings_1": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "doses (52%) were delivered during the year 2020/21, 500,000 doses were delivered in 2021/2022 financial year while 611,000 doses (24%) are still outstanding. \nDetails are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}, {"headings_1": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}, [{"headings_0": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}, {"headings_1": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}]], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**S/N Contract Details Doses** **Purchased** **Remarks**", null, null, null], ["1.", "Kenya Supply of 500,000 doses of FMD Quadrivalent; Call Off Order dated 5/11/2019; M/s Veterinary Vaccines Production Institute **(KEVEVAPI)**", "500,000", "Contract delivery date was 15/12/2019; However, items delivered on 3/4/2020 \u2013 3 1/2 months delay. That is 70% of the vaccines delayed for 4 months"], ["2.", "Supply of 200,000 doses of FMD Quadrivalent; Call Off Order dated 4/02/2020; M/s Botswana Vaccines Institute **(BVI)**", "200,000", "Contract Delivery date by 04/04/2020 however delivered on 13/04/2020 -10 Days delay"], ["", "**Total in FY 2019/20**", "**700,000**", ""], ["3.", "Supply of 2,311,000 doses of FMD Quadrivalent; Call Off dated 22/05/2020; M/s Kenya Veterinary Vaccines Production Institute **(KEVEVAPI)** Order", "2,311,000", "Contract delivery date by 22/07/2020; However, no vaccines were delivered by end of the delivery period. The following was noted; -1,200,000 doses (52%) were delivered during the year i.e. on 25/08/2020 (500,000) and on 12/01/2021 (700,000) doses -On 22/07/2021, 500,000 doses were delivered. -By the time of this audit, September 2021 611,000 doses (24%) were yet to be delivered by the supplier."], ["", "**Total in FY 2020/2021**", "**2,311,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}, {"headings_1": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Management attributed the delays to the unprecedented effect of COVID-19", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the delays to the unprecedented effect of COVID-19", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "pandemic on international carriage and haulage that has affected deliveries of raw materials to vaccine manufacturers and the scarcity of aluminium hydroxide gel", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the delays to the unprecedented effect of COVID-19", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "which is an adjuvant for both the FMD vaccine as well as the COVID-19 vaccine.", "metadata": {"headings": [{"headings_0": {"content": "which is an adjuvant for both the FMD vaccine as well as the COVID-19 vaccine.", "page": 14, "level": 2}}, {"headings_1": {"content": "Management attributed the delays to the unprecedented effect of COVID-19", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "page": 14, "level": 2}}, {"headings_1": {"content": "which is an adjuvant for both the FMD vaccine as well as the COVID-19 vaccine.", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "within the country so as to curb the spread and prevent further loss to the", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "page": 14, "level": 2}}, {"headings_1": {"content": "which is an adjuvant for both the FMD vaccine as well as the COVID-19 vaccine.", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Community. Further, research collaborations with NARO should be enhanced for", "metadata": {"headings": [{"headings_0": {"content": "Community. Further, research collaborations with NARO should be enhanced for", "page": 14, "level": 2}}, {"headings_1": {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "development of a local intervention. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "Community. Further, research collaborations with NARO should be enhanced for", "page": 14, "level": 2}}, {"headings_1": {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "page": 14, "level": 2}}, [{"headings_0": {"content": "Community. Further, research collaborations with NARO should be enhanced for", "page": 14, "level": 2}}, {"headings_1": {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "page": 14, "level": 2}}]], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Non-Compliance of the Public Investment Plan (PIP) projects to guidelines", "metadata": {"headings": [{"headings_0": {"content": "Non-Compliance of the Public Investment Plan (PIP) projects to guidelines", "page": 14, "level": 2}}, {"headings_1": {"content": "Community. Further, research collaborations with NARO should be enhanced for", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "The Development Committee Guidelines 2016 for the approval and review of the public investment plan (PIP) projects cited that Uganda\u2019s development agenda has in the past been undermined by weak processes underlying the identification,", "metadata": {"headings": [{"headings_0": {"content": "Non-Compliance of the Public Investment Plan (PIP) projects to guidelines", "page": 14, "level": 2}}, {"headings_1": {"content": "Community. Further, research collaborations with NARO should be enhanced for", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "preparation and appraisal of projects. As a result, many projects that were not ready", "metadata": {"headings": [{"headings_0": {"content": "preparation and appraisal of projects. As a result, many projects that were not ready", "page": 14, "level": 2}}, {"headings_1": {"content": "Non-Compliance of the Public Investment Plan (PIP) projects to guidelines", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "for implementation got admitted into the PIP which inevitably led to unnecessary delays in implementation, cost overruns, limited capacity to utilize foreign loans and its attendant escalation in commitment fees.", "metadata": {"headings": [{"headings_0": {"content": "preparation and appraisal of projects. As a result, many projects that were not ready", "page": 14, "level": 2}}, {"headings_1": {"content": "Non-Compliance of the Public Investment Plan (PIP) projects to guidelines", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "In order to strengthen the processes underlying public investment management, a", "metadata": {"headings": [{"headings_0": {"content": "In order to strengthen the processes underlying public investment management, a", "page": 14, "level": 2}}, {"headings_1": {"content": "preparation and appraisal of projects. As a result, many projects that were not ready", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "new project approval framework was introduced with emphasis on the gradual", "metadata": {"headings": [{"headings_0": {"content": "In order to strengthen the processes underlying public investment management, a", "page": 14, "level": 2}}, {"headings_1": {"content": "preparation and appraisal of projects. As a result, many projects that were not ready", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "development of project ideas through the mandatory stages of the project cycle. The", "metadata": {"headings": [{"headings_0": {"content": "development of project ideas through the mandatory stages of the project cycle. The", "page": 14, "level": 2}}, {"headings_1": {"content": "In order to strengthen the processes underlying public investment management, a", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "framework introduced four levels of approval before a project can be admitted into", "metadata": {"headings": [{"headings_0": {"content": "development of project ideas through the mandatory stages of the project cycle. The", "page": 14, "level": 2}}, {"headings_1": {"content": "In order to strengthen the processes underlying public investment management, a", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "the Public Investment Plan. The key approvals relate to:", "metadata": {"headings": [{"headings_0": {"content": "the Public Investment Plan. The key approvals relate to:", "page": 14, "level": 2}}, {"headings_1": {"content": "development of project ideas through the mandatory stages of the project cycle. The", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "\uf0b7 Requirement to prepare a project concept which demonstrates the alignment of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to prepare a project concept which demonstrates the alignment of", "page": 14, "level": 2}}, {"headings_1": {"content": "the Public Investment Plan. The key approvals relate to:", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "the project idea to the national development plan,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to prepare a project concept which demonstrates the alignment of", "page": 14, "level": 2}}, {"headings_1": {"content": "the Public Investment Plan. The key approvals relate to:", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Requirement to prepare a project profile which demonstrates the key results to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to prepare a project profile which demonstrates the key results to", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to prepare a project concept which demonstrates the alignment of", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "be delivered by the project and how these results shall be measured", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to prepare a project profile which demonstrates the key results to", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to prepare a project concept which demonstrates the alignment of", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Requirement to undertake a prefeasibility study which demonstrates whether all", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to undertake a prefeasibility study which demonstrates whether all", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to prepare a project profile which demonstrates the key results to", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "alternative interventions have been evaluated and,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to undertake a prefeasibility study which demonstrates whether all", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to prepare a project profile which demonstrates the key results to", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a prefeasibility study which demonstrates whether all", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "contributes greatest to the economy.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a prefeasibility study which demonstrates whether all", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "During the year under review, management implemented several development", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "projects under the PIP. Review of the project activities revealed the following anomalies; \nHowever, I noted that three development projects did not complete the mandatory approval stages i.e. lacked a project profile, prefeasibility study and a detailed feasibility study as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}, [{"headings_0": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}]], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**Code Name** Start Date End Date Stage**", null, null, null, null], ["1663", "China-Uganda South-South Cooperation Project Phase III", "07/01/2020", "30/06/2022", "Concept"], ["1696", "Development of Sustainable cashew nut Value chain in Uganda", "07/01/2020", "30/06/2025", "Concept"], ["1698", "Establishment of Value Addition and Processing Plants in Uganda", "07/01/2020", "30/06/2025", "Concept"], ["", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Failure to comply with this requirement will lead to freezing of the respective project", "metadata": {"headings": [{"headings_0": {"content": "Failure to comply with this requirement will lead to freezing of the respective project", "page": 15, "level": 2}}, {"headings_1": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "codes. \nManagement explained that the Ministry prepared the project profiles which will be submitted to MFPED for approval.", "metadata": {"headings": [{"headings_0": {"content": "Failure to comply with this requirement will lead to freezing of the respective project", "page": 15, "level": 2}}, {"headings_1": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}, [{"headings_0": {"content": "Failure to comply with this requirement will lead to freezing of the respective project", "page": 15, "level": 2}}, {"headings_1": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}]], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to undertake all the mandatory stages of project approvals and obtain Development Committee approval of these projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to undertake all the mandatory stages of project approvals and obtain Development Committee approval of these projects.", "page": 15, "level": 4}}, {"headings_1": {"content": "Failure to comply with this requirement will lead to freezing of the respective project", "page": 15, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "b. Non-adherence of Projects with appraisal Guidelines", "metadata": {"headings": [{"headings_0": {"content": "b. Non-adherence of Projects with appraisal Guidelines", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to undertake all the mandatory stages of project approvals and obtain Development Committee approval of these projects.", "page": 15, "level": 4}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Paragraph 45 of the Budget Execution Circular 2020/2021 requires Accounting Officers to specifically utilize funds allocated under the codes of feasibility studies for", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 45 of the Budget Execution Circular 2020/2021 requires Accounting Officers to specifically utilize funds allocated under the codes of feasibility studies for", "page": 15, "level": 4}}, {"headings_1": {"content": "b. Non-adherence of Projects with appraisal Guidelines", "page": 15, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "capital works, engineering designs, monitoring, supervision and appraisal of capital works to ensure that projects are well prepared in line with the appraisal guidelines", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 45 of the Budget Execution Circular 2020/2021 requires Accounting Officers to specifically utilize funds allocated under the codes of feasibility studies for", "page": 15, "level": 4}}, {"headings_1": {"content": "b. Non-adherence of Projects with appraisal Guidelines", "page": 15, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "and methodologies before submission to the Development Committee (DC) for", "metadata": {"headings": [{"headings_0": {"content": "and methodologies before submission to the Development Committee (DC) for", "page": 15, "level": 2}}, {"headings_1": {"content": "Paragraph 45 of the Budget Execution Circular 2020/2021 requires Accounting Officers to specifically utilize funds allocated under the codes of feasibility studies for", "page": 15, "level": 4}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "review and approval.", "metadata": {"headings": [{"headings_0": {"content": "and methodologies before submission to the Development Committee (DC) for", "page": 15, "level": 2}}, {"headings_1": {"content": "Paragraph 45 of the Budget Execution Circular 2020/2021 requires Accounting Officers to specifically utilize funds allocated under the codes of feasibility studies for", "page": 15, "level": 4}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Further, section 1.1 of the development committee Guidelines 2016 identifies a", "metadata": {"headings": [{"headings_0": {"content": "Further, section 1.1 of the development committee Guidelines 2016 identifies a", "page": 15, "level": 2}}, {"headings_1": {"content": "and methodologies before submission to the Development Committee (DC) for", "page": 15, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "number of challenges that lead to delays in the implementation of core projects. Notable among the key challenges are (i) conflicting prioritization of programs and projects in government, (ii) limited technical analysis and appraisal prior to inclusion of projects in the Public Investment Plan(PIP), (iii) limited analysis of financing requirements for individual projects, (iv) the high incidence of recurrent expenditure in the PIP (v) limited structures and technical capacities in Ministries Departments and Agencies (MDAs) to develop, manage and implement complex projects, and (vi) slow and cumbersome procurement processes.", "metadata": {"headings": [{"headings_0": {"content": "Further, section 1.1 of the development committee Guidelines 2016 identifies a", "page": 15, "level": 2}}, {"headings_1": {"content": "and methodologies before submission to the Development Committee (DC) for", "page": 15, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Sample review of two of the Ministry\u2019s development projects with a budget of UGX.8.657Bn and warrants of UGX.8.231Bn revealed that management did not", "metadata": {"headings": [{"headings_0": {"content": "Sample review of two of the Ministry\u2019s development projects with a budget of UGX.8.657Bn and warrants of UGX.8.231Bn revealed that management did not", "page": 16, "level": 4}}, {"headings_1": {"content": "Further, section 1.1 of the development committee Guidelines 2016 identifies a", "page": 15, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "adhere to the appraisal guidelines in project development, inception and", "metadata": {"headings": [{"headings_0": {"content": "Sample review of two of the Ministry\u2019s development projects with a budget of UGX.8.657Bn and warrants of UGX.8.231Bn revealed that management did not", "page": 16, "level": 4}}, {"headings_1": {"content": "Further, section 1.1 of the development committee Guidelines 2016 identifies a", "page": 15, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "implementation. Project details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "implementation. Project details are in the table below;", "page": 16, "level": 2}}, {"headings_1": {"content": "Sample review of two of the Ministry\u2019s development projects with a budget of UGX.8.657Bn and warrants of UGX.8.231Bn revealed that management did not", "page": 16, "level": 4}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["**S/ N** **Donor Funding** **Project Project brief GOU contribu tion (UGX) (Bns)** **Current year GOU Budget (UGX) (Bns)** **Current year GOU warrants** **(UGX)** (Bns)** **Funder/ duratio n**", null, null, null, null, null, null, null], ["1", "Project on Irrigation Scheme Development in Central and Eastern Uganda (PISD)-", "areas flooding Establishment of medium and large scale irrigation scheme in Uganda targeting farmers cultivating mainly rice in lowlands with season and unreliable agricultural water sources", "JICA - 6/11/201 8 31/12/20 25 to", "2.79 billion Japanese Yen", "30.12", "1.318", "1.053"], ["2", "Support to Sustainable Fisheries Development Project (SSFDP)", "Government of Uganda Project was developed as a merger of all Fisheries Interventions in MAAIF including the uncompleted infrastructure works under the previous donor funded projects that", "GOU - July 1st 2015 to June 30th 2020", "-", "", "7.339", "7.178"], ["", "", "", "**Total**", "", "", "**8.657**", "**8.231**"]], "metadata": {"headings": [{"headings_0": {"content": "implementation. Project details are in the table below;", "page": 16, "level": 2}}, {"headings_1": {"content": "Sample review of two of the Ministry\u2019s development projects with a budget of UGX.8.657Bn and warrants of UGX.8.231Bn revealed that management did not", "page": 16, "level": 4}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_7", "column_9"], "type": "table"}}, {"content": "I noted that the two Projects did not prepare all the mandatory project documents as", "metadata": {"headings": [{"headings_0": {"content": "I noted that the two Projects did not prepare all the mandatory project documents as", "page": 16, "level": 2}}, {"headings_1": {"content": "implementation. Project details are in the table below;", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "specified by the development committee for proper implementation of project", "metadata": {"headings": [{"headings_0": {"content": "I noted that the two Projects did not prepare all the mandatory project documents as", "page": 16, "level": 2}}, {"headings_1": {"content": "implementation. Project details are in the table below;", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "activities. The documents presented were significantly lacking in information relating", "metadata": {"headings": [{"headings_0": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}, {"headings_1": {"content": "I noted that the two Projects did not prepare all the mandatory project documents as", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "to project goals, outputs, monitoring and evaluation plan to measure success of the project; execution and management plan to describe the road map to adopt to deliver the agreed project outputs and overall estimated project cost and activity", "metadata": {"headings": [{"headings_0": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}, {"headings_1": {"content": "I noted that the two Projects did not prepare all the mandatory project documents as", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "plan. Refer to tables below for details on each project;", "metadata": {"headings": [{"headings_0": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, {"headings_1": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["**PROJECT I: Project on Irrigation Scheme Development in Central and Eastern Uganda (PISD)**", null, null, null], ["1.", "Concept Note", "Section 3.2. Irrespective of the source of the project idea, the entry point into the new Public Investment Management system (PIMS) process shall be by way of preparation of a concept note", "-I noted that management did not prepare a concept note for the project as required by the DC guidelines. -This implies that the project idea may not be consistent with the national strategic priorities as specified in the National Development Plan (NDP), Sector Investment Plans (SIPs), and Ministry Strategic Plans thereby curtailing comprehensive control against duplication of interventions within the sector. -Management is irregularly implementing a project without; a clear definition of the problem, objectives, a clear justification of the proposed interventions and estimated cost of project."], ["2.", "Project Profile", "Section 3.7. The objective of the project profile study shall be to structure the proposed project so as to set a firm foundation for monitoring and evaluation activities are necessary at later which the", "-I noted the Project profile prepared significantly lacks the required information by the DC (annex 3 of the guidelines 2016) required format was not adopted. -Project outcomes with their respective indicators were not clearly identified to be used to measure performance -Project activities with their respective indicators were not clearly"]], "metadata": {"headings": [{"headings_0": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, {"headings_1": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Document Missing/Not prepared", "Criteria (Development Committee Guidelines)", "Audit remarks"], "type": "table"}}, {"content": [["stages of the project cycle.", "the work planned identified to measure performance of the project against to be undertaken. -Results matrix framework for measuring success of the proposed project that is; the identification of measurable indicators for every objective, setting targets to be achieved for each indicator, disclosure of the baseline level against which the target is to be measured not done. -Estimate of total project cost and disaggregate by year for each activity or intervention not established. the", null, null], ["3.", "Project Proposal", "Section 5.1 The sponsoring agency shall be required to prepare a project proposal for each project whose feasibility is approved by MFPED. The project proposal shall form part of the inventory of bankable projects stored in the integrated projects data base. study", "-I noted that management has never prepared a project proposal despite receiving project funds. -This is implementing a project that does not specify; the problem focus on; justification and relevance of the project; project framework showing project goals, outcomes, outputs and activities; monitoring and evaluation plan to measure success of the project; execution and management plan to describe the road map to adopt to deliver the agreed project outputs and overall estimated project cost and activity plan. the management the project will implies that"], ["**PROJECT II: Support to Sustainable Fisheries Development Project (SSFDP)**", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, {"headings_1": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Document Missing/Not prepared", "Criteria (Development Committee Guidelines)", "Audit remarks"], "type": "table"}}, {"content": [["stages of the project cycle.", "the work planned identified to measure performance of the project against to be undertaken. -Results matrix framework for measuring success of the proposed project that is; the identification of measurable indicators for every objective, setting targets to be achieved for each indicator, disclosure of the baseline level against which the target is to be measured not done. -Estimate of total project cost and disaggregate by year for each activity or intervention not established. the", null, null], ["3.", "Project Proposal", "Section 5.1 The sponsoring agency shall be required to prepare a project proposal for each project whose feasibility is approved by MFPED. The project proposal shall form part of the inventory of bankable projects stored in the integrated projects data base. study", "-I noted that management has never prepared a project proposal despite receiving project funds. -This is implementing a project that does not specify; the problem focus on; justification and relevance of the project; project framework showing project goals, outcomes, outputs and activities; monitoring and evaluation plan to measure success of the project; execution and management plan to describe the road map to adopt to deliver the agreed project outputs and overall estimated project cost and activity plan. the management the project will implies that"], ["**PROJECT II: Support to Sustainable Fisheries Development Project (SSFDP)**", null, null, null], ["1.", "Concept Note", "Section 3.2. Irrespective of the source of the project idea, the entry point into the new Public Investment Management system (PIMS) process shall be by way of preparation of a concept note", "-I noted that management has never prepared a concept note for the project. -This implies that the project idea may not be consistent with the national strategic priorities as specified in the National Development Plan (NDP), Sector Investment Plans (SIPs), and Ministry Strategic Plans thereby curtailing comprehensive control against duplication of interventions within the sector. -Management is irregularly implementing a project without; a clear definition of the problem, objectives, a clear justification of the proposed interventions and estimated cost of project."], ["2.", "Project Profile", "Section 3.7. The objective of the project profile study shall be to structure the proposed project so as to set a firm foundation for monitoring and evaluation activities are necessary at later stages of the project cycle. which the", "-I noted that Management has never prepared a project profile. \\- This implies that there is no presentation of the project in a logical manner with a detailed description of (project objectives) to the project goal, expected outcomes, project outputs and project activities. -Failure to identify measurable indicators for each level of objectives in the results chain renders the project ambiguous and impossible to evaluate performance. the include; results chain"], ["3.", "Feasibility Studies", "Section 3.9. This approach calls for all new projects to be subjected to pre- feasibility and feasibility studies to provide counterfactual evidence during appraisal negotiations during allocation of financing.", "-I noted that management did not undertake any feasibility studies project implementation. -This that management did not undertake financial analysis to assess the project viability; economic analysis to appraise its contribution to welfare and risk assessment to address the uncertainty that always permeates investment projects. implies before"]], "metadata": {"headings": [{"headings_0": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, {"headings_1": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Document Missing/Not prepared", "Criteria (Development Committee Guidelines)", "Audit remarks"], "type": "table"}}, {"content": [["4.", "Project Proposal", "study Section 5.1 The sponsoring agency shall be required to prepare a project proposal for each project whose feasibility is approved by MFPED. The project proposal shall form part of the inventory of bankable projects stored in the integrated projects data base.", "implies that the project will the management -I noted that management has never prepared a project proposal despite receiving project funds. -This is implementing a project that does not specify; the problem focus on; justification and relevance of the project; project framework showing project goals, outcomes, outputs and activities; monitoring and evaluation plan to measure success of the project; execution and management plan to describe the road map to adopt to deliver the agreed project outputs and overall estimated project cost and activity plan."]], "metadata": {"headings": [{"headings_0": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, {"headings_1": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Document Missing/Not prepared", "Criteria (Development Committee Guidelines)", "Audit remarks"], "type": "table"}}, {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "metadata": {"headings": [{"headings_0": {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "page": 18, "level": 2}}, {"headings_1": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "and success of the implemented projects. \nI advised the Accounting Officer to always adhere to the Development Committee guidelines and prepare all the compulsory project documents in the format provided by the DC.", "metadata": {"headings": [{"headings_0": {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "page": 18, "level": 2}}, {"headings_1": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, [{"headings_0": {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "page": 18, "level": 2}}, {"headings_1": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}]], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "c. Expiry of Project Duration", "metadata": {"headings": [{"headings_0": {"content": "c. Expiry of Project Duration", "page": 18, "level": 2}}, {"headings_1": {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 4.4 further directs that a project shall exit the PIP upon the expiry of its end", "metadata": {"headings": [{"headings_0": {"content": "c. Expiry of Project Duration", "page": 18, "level": 2}}, {"headings_1": {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "date or on recommendation by DC. Further, where it is evident that the time", "metadata": {"headings": [{"headings_0": {"content": "date or on recommendation by DC. Further, where it is evident that the time", "page": 18, "level": 2}}, {"headings_1": {"content": "c. Expiry of Project Duration", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "required to complete planned activities is bound to exceed the project timelines set", "metadata": {"headings": [{"headings_0": {"content": "date or on recommendation by DC. Further, where it is evident that the time", "page": 18, "level": 2}}, {"headings_1": {"content": "c. Expiry of Project Duration", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "in the PIP, the implementing agency should in writing formally notify the DC and submit a request for extension by end of July of the last financial year of implementation. All projects exiting the PIP shall be required to submit a completion", "metadata": {"headings": [{"headings_0": {"content": "in the PIP, the implementing agency should in writing formally notify the DC and submit a request for extension by end of July of the last financial year of implementation. All projects exiting the PIP shall be required to submit a completion", "page": 18, "level": 4}}, {"headings_1": {"content": "date or on recommendation by DC. Further, where it is evident that the time", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "report (annex 7) to the DC.", "metadata": {"headings": [{"headings_0": {"content": "in the PIP, the implementing agency should in writing formally notify the DC and submit a request for extension by end of July of the last financial year of implementation. All projects exiting the PIP shall be required to submit a completion", "page": 18, "level": 4}}, {"headings_1": {"content": "date or on recommendation by DC. Further, where it is evident that the time", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "On the contrary, I noted that two projects i.e. support to Sustainable Fisheries Development Project (SSFDP) and improving access and use of agricultural equipment and mechanization through use of labour saving technologies (LST) did not exit the PIP upon expiry of the projects durations. Management did not provide", "metadata": {"headings": [{"headings_0": {"content": "On the contrary, I noted that two projects i.e. support to Sustainable Fisheries Development Project (SSFDP) and improving access and use of agricultural equipment and mechanization through use of labour saving technologies (LST) did not exit the PIP upon expiry of the projects durations. Management did not provide", "page": 18, "level": 4}}, {"headings_1": {"content": "in the PIP, the implementing agency should in writing formally notify the DC and submit a request for extension by end of July of the last financial year of implementation. All projects exiting the PIP shall be required to submit a completion", "page": 18, "level": 4}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "any documentation evidencing the extension of the project duration by the development committee as required by the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "On the contrary, I noted that two projects i.e. support to Sustainable Fisheries Development Project (SSFDP) and improving access and use of agricultural equipment and mechanization through use of labour saving technologies (LST) did not exit the PIP upon expiry of the projects durations. Management did not provide", "page": 18, "level": 4}}, {"headings_1": {"content": "in the PIP, the implementing agency should in writing formally notify the DC and submit a request for extension by end of July of the last financial year of implementation. All projects exiting the PIP shall be required to submit a completion", "page": 18, "level": 4}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "d. Excessive Spending on Recurrent Items-SSFDP", "metadata": {"headings": [{"headings_0": {"content": "d. Excessive Spending on Recurrent Items-SSFDP", "page": 19, "level": 2}}, {"headings_1": {"content": "On the contrary, I noted that two projects i.e. support to Sustainable Fisheries Development Project (SSFDP) and improving access and use of agricultural equipment and mechanization through use of labour saving technologies (LST) did not exit the PIP upon expiry of the projects durations. Management did not provide", "page": 18, "level": 4}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 2.2 of the Development Committee Guidelines 2016 directs that for a project", "metadata": {"headings": [{"headings_0": {"content": "Section 2.2 of the Development Committee Guidelines 2016 directs that for a project", "page": 19, "level": 2}}, {"headings_1": {"content": "d. Excessive Spending on Recurrent Items-SSFDP", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "to be admitted into the PIP, its capital component shall account for at least 70% of", "metadata": {"headings": [{"headings_0": {"content": "Section 2.2 of the Development Committee Guidelines 2016 directs that for a project", "page": 19, "level": 2}}, {"headings_1": {"content": "d. Excessive Spending on Recurrent Items-SSFDP", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "the total project cost. Public investments admissible into the PIP shall be limited to", "metadata": {"headings": [{"headings_0": {"content": "the total project cost. Public investments admissible into the PIP shall be limited to", "page": 19, "level": 2}}, {"headings_1": {"content": "Section 2.2 of the Development Committee Guidelines 2016 directs that for a project", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "public spending to acquire or establish physical assets necessary to facilitate", "metadata": {"headings": [{"headings_0": {"content": "the total project cost. Public investments admissible into the PIP shall be limited to", "page": 19, "level": 2}}, {"headings_1": {"content": "Section 2.2 of the Development Committee Guidelines 2016 directs that for a project", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "production and delivery of economic, social and administrative services. Interventions", "metadata": {"headings": [{"headings_0": {"content": "production and delivery of economic, social and administrative services. Interventions", "page": 19, "level": 2}}, {"headings_1": {"content": "the total project cost. Public investments admissible into the PIP shall be limited to", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "that can be undertaken in the recurrent budget shall not be accommodated in the", "metadata": {"headings": [{"headings_0": {"content": "production and delivery of economic, social and administrative services. Interventions", "page": 19, "level": 2}}, {"headings_1": {"content": "the total project cost. Public investments admissible into the PIP shall be limited to", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "PIP.", "metadata": {"headings": [{"headings_0": {"content": "PIP.", "page": 19, "level": 2}}, {"headings_1": {"content": "production and delivery of economic, social and administrative services. Interventions", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}, {"headings_1": {"content": "PIP.", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "project funds on recurrent activities and only UGX.1,201,178,859 (17%) of the funds were spent on development activities such as purchase of speed boat, supply of fishing vessel identification plates, procurement of 20 samples of fish and practical tools and equipment. No evidence of approved budget revision was provided. Refer to table below;", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}, {"headings_1": {"content": "PIP.", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**Budget categorisation Amount Spent Percentage**", null, null], ["Recurrent budget activities", "5,951,443,945", "83%"], ["Development (Capital) budget activities", "1,201,178,859", "17%"], ["**Total**", "**7,152,622,804**", "**100%**"]], "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}, {"headings_1": {"content": "PIP.", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Failure to spend within the set guidelines significantly weakens the internal controls in budget implementation and leads to failure to acquire or establish physical assets necessary to facilitate production and delivery of economic, social and administrative services. \nManagement explained that the budget provisions were revised to cater for a", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}, {"headings_1": {"content": "PIP.", "page": 19, "level": 2}}, [{"headings_0": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}, {"headings_1": {"content": "PIP.", "page": 19, "level": 2}}]], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Presidential Directive to accommodate the Fisheries Protection Force (FPU) to carry", "metadata": {"headings": [{"headings_0": {"content": "Presidential Directive to accommodate the Fisheries Protection Force (FPU) to carry", "page": 19, "level": 2}}, {"headings_1": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "out fisheries enforcement operations in all major lakes of Uganda. The activity", "metadata": {"headings": [{"headings_0": {"content": "Presidential Directive to accommodate the Fisheries Protection Force (FPU) to carry", "page": 19, "level": 2}}, {"headings_1": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "involved massive deployment and the Force had to be facilitated in order to", "metadata": {"headings": [{"headings_0": {"content": "involved massive deployment and the Force had to be facilitated in order to", "page": 19, "level": 2}}, {"headings_1": {"content": "Presidential Directive to accommodate the Fisheries Protection Force (FPU) to carry", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "safeguard the fish stocks and ensure sustainable utilisation.", "metadata": {"headings": [{"headings_0": {"content": "involved massive deployment and the Force had to be facilitated in order to", "page": 19, "level": 2}}, {"headings_1": {"content": "Presidential Directive to accommodate the Fisheries Protection Force (FPU) to carry", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "metadata": {"headings": [{"headings_0": {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "page": 20, "level": 4}}, {"headings_1": {"content": "involved massive deployment and the Force had to be facilitated in order to", "page": 19, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "unpaid at the end of that year.", "metadata": {"headings": [{"headings_0": {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "page": 20, "level": 4}}, {"headings_1": {"content": "involved massive deployment and the Force had to be facilitated in order to", "page": 19, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "page": 20, "level": 4}}, {"headings_1": {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "shows the trend analysis of the domestic arrears for the past four years:", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "page": 20, "level": 4}}, {"headings_1": {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**No Year End Amount (UX) % Increase/ decrease**", null, null, null], ["1", "30 th June 2018", "27,064,751,206", "---"], ["2", "30 th June 2019", "24,659,186,215", "-9%"], ["3", "30 th June 2020", "12,956,698,113", "-47%"], ["4", "30 th June 2021", "11,133,496,602", "-14%"]], "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "page": 20, "level": 4}}, {"headings_1": {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Continued incurrence of domestic arrears adversely affects budget performance in", "metadata": {"headings": [{"headings_0": {"content": "Continued incurrence of domestic arrears adversely affects budget performance in", "page": 20, "level": 2}}, {"headings_1": {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears.", "metadata": {"headings": [{"headings_0": {"content": "Continued incurrence of domestic arrears adversely affects budget performance in", "page": 20, "level": 2}}, {"headings_1": {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "page": 20, "level": 4}}, {"headings_1": {"content": "Continued incurrence of domestic arrears adversely affects budget performance in", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "(MoFPED).", "metadata": {"headings": [{"headings_0": {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "page": 20, "level": 4}}, {"headings_1": {"content": "Continued incurrence of domestic arrears adversely affects budget performance in", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise and draw the issue to the attention of MoFPED so that sufficient budget provisions are made to cater for settlement of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise and draw the issue to the attention of MoFPED so that sufficient budget provisions are made to cater for settlement of", "page": 20, "level": 4}}, {"headings_1": {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "outstanding domestic arrears. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise and draw the issue to the attention of MoFPED so that sufficient budget provisions are made to cater for settlement of", "page": 20, "level": 4}}, {"headings_1": {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "page": 20, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to liaise and draw the issue to the attention of MoFPED so that sufficient budget provisions are made to cater for settlement of", "page": 20, "level": 4}}, {"headings_1": {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "page": 20, "level": 4}}]], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Un-availed documents retained by the IG", "metadata": {"headings": [{"headings_0": {"content": "Un-availed documents retained by the IG", "page": 20, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise and draw the issue to the attention of MoFPED so that sufficient budget provisions are made to cater for settlement of", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "The powers of the IGG as enshrined in the Constitution and IG Act include to;", "metadata": {"headings": [{"headings_0": {"content": "The powers of the IGG as enshrined in the Constitution and IG Act include to;", "page": 20, "level": 2}}, {"headings_1": {"content": "Un-availed documents retained by the IG", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "investigate or cause investigation and access and search (enter and inspect premises or property or search a person or bank account or safe) among many others.", "metadata": {"headings": [{"headings_0": {"content": "The powers of the IGG as enshrined in the Constitution and IG Act include to;", "page": 20, "level": 2}}, {"headings_1": {"content": "Un-availed documents retained by the IG", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "page": 20, "level": 4}}, {"headings_1": {"content": "The powers of the IGG as enshrined in the Constitution and IG Act include to;", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "on 9th February 2020 through Amudat district. Management was advanced funds for preparedness and control of the outbreak for activities to be undertaken within three months although management implemented these activities across two financial years of 2019/2020 and 2020/2021. The Ministry also transferred funds to two", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "page": 20, "level": 4}}, {"headings_1": {"content": "The powers of the IGG as enshrined in the Constitution and IG Act include to;", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "metadata": {"headings": [{"headings_0": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}, {"headings_1": {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "page": 20, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "unable to confirm whether the amount involved was applied to the intended purpose. \nManagement explained that all the documents relating to the dessert locust activities", "metadata": {"headings": [{"headings_0": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}, {"headings_1": {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "page": 20, "level": 4}}, [{"headings_0": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}, {"headings_1": {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "page": 20, "level": 4}}]], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "metadata": {"headings": [{"headings_0": {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "page": 21, "level": 4}}, {"headings_1": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "received for verification. \nI await the results of the IG investigation for inclusion in my next year\u2019s report and follow up.", "metadata": {"headings": [{"headings_0": {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "page": 21, "level": 4}}, {"headings_1": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}, [{"headings_0": {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "page": 21, "level": 4}}, {"headings_1": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}]], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 21, "level": 2}}, {"headings_1": {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 21, "level": 2}}, {"headings_1": {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 21, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 2}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "do not express an audit opinion or any form of assurance conclusion thereon.", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 21, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 2}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "metadata": {"headings": [{"headings_0": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 21, "level": 2}}, {"headings_1": {"content": "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", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact.", "metadata": {"headings": [{"headings_0": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 21, "level": 2}}, {"headings_1": {"content": "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", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 21, "level": 2}}, {"headings_1": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 21, "level": 2}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 2}}, {"headings_1": {"content": "I have nothing to report in this regard.", "page": 21, "level": 2}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995, as amended, and Section 45 of the Public Finance Management Act, 2015, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995, as amended, and Section 45 of the Public Finance Management Act, 2015, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.", "page": 21, "level": 4}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 2}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, as amended,", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, as amended,", "page": 21, "level": 4}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995, as amended, and Section 45 of the Public Finance Management Act, 2015, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, as amended,", "page": 21, "level": 4}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995, as amended, and Section 45 of the Public Finance Management Act, 2015, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 22, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, as amended,", "page": 21, "level": 4}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 22, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 22, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 22, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 22, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 22, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 22, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "page": 22, "level": 4}}, {"headings_1": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 22, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "page": 22, "level": 4}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 22, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "page": 22, "level": 4}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 22, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 22, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 22, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 22, "level": 4}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "accounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 22, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 22, "level": 4}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 22, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 22, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "report. However, future events or conditions may cause the Ministry to cease to", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 22, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 22, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 22, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 22, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 22, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 22, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 22, "level": 2}}]], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities Compliance with Legislation", "page": 23, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 22, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities Compliance with Legislation", "page": 23, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 22, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 23, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities Compliance with Legislation", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that came to my notice during the audit, were in all material respects, in compliance with the authorities which govern them. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 23, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities Compliance with Legislation", "page": 23, "level": 2}}, [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 23, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities Compliance with Legislation", "page": 23, "level": 2}}]], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Failure to undertake monthly wage and pension performance analysis", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake monthly wage and pension performance analysis", "page": 23, "level": 2}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Guideline 2.3 of the Establishment Notice No. 1 2020 guidelines on payroll, wage bill,", "metadata": {"headings": [{"headings_0": {"content": "Guideline 2.3 of the Establishment Notice No. 1 2020 guidelines on payroll, wage bill,", "page": 23, "level": 2}}, {"headings_1": {"content": "Failure to undertake monthly wage and pension performance analysis", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "pension and gratuity management requires responsible officers to undertake monthly wage and pension performance analysis as well as monitor the wage, pension and gratuity budget performance and submit the mandated quarterly returns on payroll, wage bill, pension and gratuity. Responsible officers are further reminded that wage analysis and monitoring is a core function of the human resource management", "metadata": {"headings": [{"headings_0": {"content": "Guideline 2.3 of the Establishment Notice No. 1 2020 guidelines on payroll, wage bill,", "page": 23, "level": 2}}, {"headings_1": {"content": "Failure to undertake monthly wage and pension performance analysis", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "department (HRMD). Accordingly, Annex 1 of the guidelines outlines the Quarterly", "metadata": {"headings": [{"headings_0": {"content": "department (HRMD). Accordingly, Annex 1 of the guidelines outlines the Quarterly", "page": 23, "level": 2}}, {"headings_1": {"content": "Guideline 2.3 of the Establishment Notice No. 1 2020 guidelines on payroll, wage bill,", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "format for reporting on pension, gratuity, salary and pension management being A-", "metadata": {"headings": [{"headings_0": {"content": "department (HRMD). Accordingly, Annex 1 of the guidelines outlines the Quarterly", "page": 23, "level": 2}}, {"headings_1": {"content": "Guideline 2.3 of the Establishment Notice No. 1 2020 guidelines on payroll, wage bill,", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "metadata": {"headings": [{"headings_0": {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "page": 23, "level": 2}}, {"headings_1": {"content": "department (HRMD). Accordingly, Annex 1 of the guidelines outlines the Quarterly", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "However, I noted that management did not undertake monthly wage and pension performance analysis to reconcile the payroll generated through the IPPS with the", "metadata": {"headings": [{"headings_0": {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "page": 23, "level": 2}}, {"headings_1": {"content": "department (HRMD). Accordingly, Annex 1 of the guidelines outlines the Quarterly", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "payment information from the IFMS as required by the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "payment information from the IFMS as required by the guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "This resulted into delays in granting clearance to recruit, inefficient wage and pension payroll management, accumulated arrears and non-absorption of pension and gratuity budget. \nGoing forward, the Ministry committed to submit quarterly payroll, wage bill, pension", "metadata": {"headings": [{"headings_0": {"content": "payment information from the IFMS as required by the guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "page": 23, "level": 2}}, [{"headings_0": {"content": "payment information from the IFMS as required by the guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "page": 23, "level": 2}}]], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "and gratuity performance reports to the Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}, {"headings_1": {"content": "payment information from the IFMS as required by the guidelines.", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}, {"headings_1": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "with the reporting guidelines and this key performance indicator should be included in the human resource department performance plan. \nRefer to table below;", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}, {"headings_1": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}, [{"headings_0": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}, {"headings_1": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}]], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**Approved Filled Vacant Percentage** **Vacancy** **Department/Directorate**", null, null, null, null], ["Crop Resources", "156", "77", "79", "51%"], ["Animal Resources", "207", "105", "102", "49%"], ["Extension Services", "43", "22", "21", "49%"], ["Fisheries Resources", "122", "68", "54", "44%"], ["Head Quarter -Administration", "207", "168", "39", "19%"], ["Agriculture Institutions", "184", "155", "29", "16%"], ["**Total**", "**919**", "**595**", "**324**", "**35%**"]], "metadata": {"headings": [{"headings_0": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}, {"headings_1": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I noted a number of unfilled substantive key positions such as directors, commissioners, assistant commissioners and principals in these key and core directorates.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}, {"headings_1": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Understaffing adversely overstretches the available staff establishment and leads to work fatigue. As a result, the Ministry\u2019s strategic objectives will be impacted as all", "metadata": {"headings": [{"headings_0": {"content": "Understaffing adversely overstretches the available staff establishment and leads to work fatigue. As a result, the Ministry\u2019s strategic objectives will be impacted as all", "page": 24, "level": 4}}, {"headings_1": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "planned activities may not be adequately implemented thus failure to achieve its", "metadata": {"headings": [{"headings_0": {"content": "Understaffing adversely overstretches the available staff establishment and leads to work fatigue. As a result, the Ministry\u2019s strategic objectives will be impacted as all", "page": 24, "level": 4}}, {"headings_1": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Mandate.", "metadata": {"headings": [{"headings_0": {"content": "Mandate.", "page": 24, "level": 2}}, {"headings_1": {"content": "Understaffing adversely overstretches the available staff establishment and leads to work fatigue. As a result, the Ministry\u2019s strategic objectives will be impacted as all", "page": 24, "level": 4}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Management attributed the delay in filling the vacancies to a delay by the respective Service Commissions to conclude the recruitment process for the already declared vacancies and due to the ongoing restructuring of the Ministry, the filling of some vacancies has been deferred until the approval of the new Ministry structure. Further, the positions of Director had not been filled because of an ongoing Cabinet decision that halted their filling in the entire Public Service.", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the delay in filling the vacancies to a delay by the respective Service Commissions to conclude the recruitment process for the already declared vacancies and due to the ongoing restructuring of the Ministry, the filling of some vacancies has been deferred until the approval of the new Ministry structure. Further, the positions of Director had not been filled because of an ongoing Cabinet decision that halted their filling in the entire Public Service.", "page": 24, "level": 1}}, {"headings_1": {"content": "Mandate.", "page": 24, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "6.2", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the delay in filling the vacancies to a delay by the respective Service Commissions to conclude the recruitment process for the already declared vacancies and due to the ongoing restructuring of the Ministry, the filling of some vacancies has been deferred until the approval of the new Ministry structure. Further, the positions of Director had not been filled because of an ongoing Cabinet decision that halted their filling in the entire Public Service.", "page": 24, "level": 1}}, {"headings_1": {"content": "Mandate.", "page": 24, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Failure to Undertake timely recruitments despite availability of funds", "metadata": {"headings": [{"headings_0": {"content": "Failure to Undertake timely recruitments despite availability of funds", "page": 24, "level": 2}}, {"headings_1": {"content": "Management attributed the delay in filling the vacancies to a delay by the respective Service Commissions to conclude the recruitment process for the already declared vacancies and due to the ongoing restructuring of the Ministry, the filling of some vacancies has been deferred until the approval of the new Ministry structure. Further, the positions of Director had not been filled because of an ongoing Cabinet decision that halted their filling in the entire Public Service.", "page": 24, "level": 1}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to Undertake timely recruitments despite availability of funds", "page": 24, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "payment of salaries and wages. It was noted that although UGX.13.033Bn was warranted, UGX.10.766Bn was spent with UGX.2.267Bn unspent at the end of the financial year and thus returned to the consolidated fund. \nInterview with management revealed that the returned funds had been planned for", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to Undertake timely recruitments despite availability of funds", "page": 24, "level": 2}}, [{"headings_0": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to Undertake timely recruitments despite availability of funds", "page": 24, "level": 2}}]], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**Item** Revised Budget Total Warrants Total Payments Unspent**", null, null, null, null], ["**General Staff Salaries**", "12,340,948,957", "12,340,948,950", "10,200,765,177", "2,140,183,773"], ["**Contract Staff Salaries**", "691,999,999", "691,999,999", "565,320,658", "126,679,341"], ["**Total**", "**13,032,948,956**", "**13,032,948,949**", "**10,766,085,835**", "**2,266,863,114**"]], "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to Undertake timely recruitments despite availability of funds", "page": 24, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Management explained that they are engaging with the Ministry of Public Service to", "metadata": {"headings": [{"headings_0": {"content": "Management explained that they are engaging with the Ministry of Public Service to", "page": 25, "level": 2}}, {"headings_1": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "fast track the restructuring exercise so that recruitment is conducted according to the revised Structure within the available wage. \nI advised Management to engage the relevant service commissions for fast tracking", "metadata": {"headings": [{"headings_0": {"content": "Management explained that they are engaging with the Ministry of Public Service to", "page": 25, "level": 2}}, {"headings_1": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}, [{"headings_0": {"content": "Management explained that they are engaging with the Ministry of Public Service to", "page": 25, "level": 2}}, {"headings_1": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}]], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "recruitment of the already declared vacancies and restructuring of the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "recruitment of the already declared vacancies and restructuring of the Ministry.", "page": 25, "level": 2}}, {"headings_1": {"content": "Management explained that they are engaging with the Ministry of Public Service to", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Further, the Accounting Officer should draw the Ministers attention to the urgent", "metadata": {"headings": [{"headings_0": {"content": "recruitment of the already declared vacancies and restructuring of the Ministry.", "page": 25, "level": 2}}, {"headings_1": {"content": "Management explained that they are engaging with the Ministry of Public Service to", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "issue of Director Vacancies for escalation to Cabinet level.", "metadata": {"headings": [{"headings_0": {"content": "issue of Director Vacancies for escalation to Cabinet level.", "page": 25, "level": 2}}, {"headings_1": {"content": "recruitment of the already declared vacancies and restructuring of the Ministry.", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "7.0 Review of Procurement", "metadata": {"headings": [{"headings_0": {"content": "7.0 Review of Procurement", "page": 25, "level": 2}}, {"headings_1": {"content": "issue of Director Vacancies for escalation to Cabinet level.", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "7.1", "metadata": {"headings": [{"headings_0": {"content": "7.0 Review of Procurement", "page": 25, "level": 2}}, {"headings_1": {"content": "issue of Director Vacancies for escalation to Cabinet level.", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Inadequate Market Price Assessment", "metadata": {"headings": [{"headings_0": {"content": "Inadequate Market Price Assessment", "page": 25, "level": 2}}, {"headings_1": {"content": "7.0 Review of Procurement", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best", "metadata": {"headings": [{"headings_0": {"content": "Section 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best", "page": 25, "level": 4}}, {"headings_1": {"content": "Inadequate Market Price Assessment", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "evaluated bidder is higher than the market price established at the commencement", "metadata": {"headings": [{"headings_0": {"content": "Section 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best", "page": 25, "level": 4}}, {"headings_1": {"content": "Inadequate Market Price Assessment", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "of the procurement to ascertain that the market price is still valid. Subsection 4 of", "metadata": {"headings": [{"headings_0": {"content": "of the procurement to ascertain that the market price is still valid. Subsection 4 of", "page": 25, "level": 2}}, {"headings_1": {"content": "Section 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best", "page": 25, "level": 4}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "the same requires that where he/she ascertains that the market price established at the commencement of the procurement is still valid, the procurement should be cancelled and re-tendered. Furthermore, section 7 (1) (b) of the PPDA (Contracts)", "metadata": {"headings": [{"headings_0": {"content": "of the procurement to ascertain that the market price is still valid. Subsection 4 of", "page": 25, "level": 2}}, {"headings_1": {"content": "Section 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best", "page": 25, "level": 4}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "regulations 2014 requires a PDE not to issue a contract document, purchase order,", "metadata": {"headings": [{"headings_0": {"content": "regulations 2014 requires a PDE not to issue a contract document, purchase order,", "page": 25, "level": 2}}, {"headings_1": {"content": "of the procurement to ascertain that the market price is still valid. Subsection 4 of", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "or other communication in any form, conveying acceptance of a bid that binds a procuring and disposing entity to a contract with a provider, until the accounting officer confirms that the contract price is not higher than the market price established prior to the commencement of the procurement process.", "metadata": {"headings": [{"headings_0": {"content": "regulations 2014 requires a PDE not to issue a contract document, purchase order,", "page": 25, "level": 2}}, {"headings_1": {"content": "of the procurement to ascertain that the market price is still valid. Subsection 4 of", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "metadata": {"headings": [{"headings_0": {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "page": 25, "level": 4}}, {"headings_1": {"content": "regulations 2014 requires a PDE not to issue a contract document, purchase order,", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "comparison to prices established at the commencement before signing the contracts", "metadata": {"headings": [{"headings_0": {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "page": 25, "level": 4}}, {"headings_1": {"content": "regulations 2014 requires a PDE not to issue a contract document, purchase order,", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "that were far in excess of the market value. Refer to table below for details.", "metadata": {"headings": [{"headings_0": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}, {"headings_1": {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "page": 25, "level": 4}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["**S/N Subject of Procurement** Market Price of the Procurement '000** **Contract Value (Currency and amount) '000** **Variance '000** **% Variance**", null, null, null, null, null], ["6", "Supply of Tractors of Capacity with Assorted Implements and accessories (90-100) Hp at rated rpm-Lot 2", "7,338,000", "8,302,958", "964,958", "13%"], ["7", "Supply of Tractors of Capacity with Assorted Implements and accessories (125-130) Hp at rated rpm \u2013 Lot 3", "1,008,975", "2,277,500", "1,268,525", "126%"], ["8", "Provision of Consultancy Services for detailed studies for irrigation schemes under the project proposed", "4,794,250", "6,440,345", "1,646,095", "34%"]], "metadata": {"headings": [{"headings_0": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}, {"headings_1": {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "page": 25, "level": 4}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Management explained that at the time of procurement initiation, the estimated cost captured did not reflect the increase in the required tractor implements. However, this error was identified and additional funding was confirmed to cater for the required implements.", "metadata": {"headings": [{"headings_0": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}, {"headings_1": {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "page": 25, "level": 4}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "page": 26, "level": 2}}, {"headings_1": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "market value without re-assessing the market conditions. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "page": 26, "level": 2}}, {"headings_1": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "page": 26, "level": 2}}, {"headings_1": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}]], "page": 26, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "page": 26, "level": 2}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "27 th December 2021", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "page": 26, "level": 2}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 27, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "Crop Resources", "Agriculture Cluster Development Project", "Output : 4 Crop pest and disease control measures", ">undertake E-Voucher sensitization and farmer mobilization activities in the 12 clusters", "1", ">undertook E-Voucher sensitization and farmer mobilization activities in the 12 clusters", "200", "200", "Quantified Fully", "Fully implemented"], ["2", "Crop Resources", "Agriculture Cluster Development Project", "Output : 7 Promotion of Production & Productivity of priority commodities", ">Build capacity of 250,000 farmers in input selection and bulking in 55 rollout districts. >Undertake 12 E- extension & advisory system training for stakeholders access to extension. >Procure 3,735Kgs of fertilizers; 8,781Kgs of herbicides and 10,905Kgs of pesticides and distribute to farmers to facilitate production of improved seed varieties under e- voucher implementing districts", "3", ">Built capacity of 250,000 farmers in input selection and bulking in 55 rollout districts. >Undertook 8 E- extension & advisory system for stakeholders access to extension in the 55 rollout districts. >Procure 3,735Kgs of fertilizers; 8,781Kgs of herbicides and 10,905Kgs of pesticides and distribute to farmers to facilitate production of improved seed varieties under e- voucher implementing districts", "1,600", "1,540", "Fully Quantified", "Partially implemented"], ["3", "Crop Resources", "Crop pests and diseases control phase 2", "Output : 3 Crop production technology promotion", ">Establish 6 Disease free export zones in central Uganda and train 1,500 farmers", "1", ">Established 6 Disease free export zones in central Uganda and trained 1,500 farmers in the disease free zones", "500", "500", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 27, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 27, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["4", "Crop Resources", "Crop pests and diseases control phase 2", "Output : 4 Crop pest and disease control measures", ">Procure 100 motorized, 200 manual knapsack spray pumps and 100 personal protective equipment (PPE) for demonstration on management of pests and diseases > Train 180 public and private extension service providers in plant clinic operations for early pest and disease diagnosis and management across Uganda >Mobilize and train 200 fresh fruits and vegetable producers and exporters on control of pests and diseases of horticultural production across the country. >Conduct 4 quarterly Field visits to assess and select beneficiaries for horticultural exports support carried out in potential horticultural production districts >Procure 5,000 Kgs/liters of assorted fungicides and insecticides for demonstration on control of citrus and mango diseases >Conduct training of at least 200 local government extension staff on various aspects on control of pests and diseases", "6", ">Procured 100 motorized, 200 manual knapsack spray pumps and 100 personal protective equipment (PPE) for demonstration on management of pests and diseases > Trained 180 public and private extension service providers in plant clinic operations for early pest and disease diagnosis and management across Uganda >Mobilized and trained 200 fresh fruits and vegetable producers and exporters on control of pests and diseases of horticultural production across the country. >Conducted 2 quarterly Field visits to assess and select beneficiaries for horticultural exports support carried out in potential horticultural production districts >Procured 5,000 Kgs/liters of assorted fungicides and insecticides for demonstration on control of citrus and mango diseases >Conducted training of 200 local government extension staff on various aspects on", "1,055", "985", "Quantified Fully", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 28, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 28, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["control of pests and diseases", "", "", "", "", null, null, null, null, null, null], ["5", "Crop Resources", "Crop pests and diseases control phase 2", "Output : 9 Control of pest and diseases in priority commodities", ">Procure and distribute 200 Soil testing kits for soil nutrient analysis by agricultural extension staff >Procure 3,000 liters of approved bio pesticides and botanicals as safer lternatives for management of FAW >Procure 5,000 liters of Profenofos 40% + Cypermethrin 4% EC for demonstration on control of Fall armyworm >Undertake 16 Field crop inspections for freedom from pests and diseases in vegetative propagated planting materials >Surveillance and management of 15 key pests and diseases in at least 90 districts", "5", "distributed 200 Soil testing kits for soil nutrient analysis by agricultural extension staff >Procured 3,000 liters of approved bio pesticides and botanicals as safer lternatives for management of FAW >Procured 5,000 liters of Profenofos 40% + Cypermethrin 4% EC for demonstration on control of Fall armyworm >Undertook 12 Field crop inspections for freedom from pests and diseases in vegetative propagated planting materials >Surveillance and management of 15 key pests and diseases in at least 55 districts >Procured and", "507", "445", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["6", "Crop Resources", "Development of Sustainable Cashew Nut Value Chain in Uganda", "Output : 7 Promotion of Production & Productivity of priority commodities", ">Conduct two baseline study on the study of cashew nut production and processing in Uganda >Conduct four district level cashew nut farmers sensitization, mobilization and demonstration activities >Establishment of 10 acre cashew nut seedling nurseries in the project areas >Support 2,000 farmers with Quality 292,000 cashew nut seedlings for production >Conduct four Training of Trainers at the District Local Governments on cashew nut agronomy", "5", "baseline study on the study of cashew nut production and processing in Uganda >Conducted four district level cashew nut farmers sensitization, mobilization and demonstration activities >Established 10 acre cashew nut seedling nurseries in the project areas >Supported 2,000 farmers with Quality 291,667 cashew nut seedlings for production >Conducted four Training of Trainers at the District Local Governments on cashew nut agronomy >Conducted two", "2,000", "2,000", "Quantified Fully", "Fully implemented"], ["7", "Crop Resources", "Enhancing National Food Security through increased Rice production in Eastern Uganda", "Output : 7 Promotion of Production & Productivity of priority commodities", ">Conduct 2 Meetings for change agents, selected farmers, water user association leaders, district leaders and other stakeholders on quarterly basis. >Conduct 4 Community mobilization and sensitization", "2", ">Conducted 2 Meetings for change agents, selected farmers, water user association leaders, district leaders and other stakeholders on quarterly basis. >Conducted 4 Community mobilization and sensitization", "300", "205", "Fully Quantified", "Fully implemented"], ["8", "Crop Resources", "Enhancing National Food Security through increased Rice production in Eastern Uganda", "Output : 75 Purchase of Motor Vehicles and Other Transport Equipment", ">Procure one station wagon vehicle for project activity supervision", "1", ">Procured one station wagon vehicle for project activity supervision", "350", "350", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["9", "Crop Resources", "Multisectoral Food Safety & Nutrition Project", "Output : 5 Food and nutrition security", ">Conduct 15 dissemination meetings on the water for production technology. (Drip Irrigation technology) in the 15 districts >Conduct 15 refresher trainings for Extension workers on Implementing the Standard Operating Procedures for school", "2", ">Conducted 15 dissemination meetings on the water for production technology. (Drip Irrigation technology) in the 15 districts >Conducted 15 refresher trainings for Extension workers on Implementing the Standard Operating Procedures for school", "255", "235", "Quantified Fully", "Fully implemented"], ["10", "Crop Resources", "Multisectoral Food Safety & Nutrition Project", "Output : 7 Promotion of Production & Productivity of priority commodities", ">Undertake 8 field activities to ensure project sustainability (process and Impact Evaluation) and stakeholder consultation for the follow on project/program to support nutrition.", "1", ">Undertook 6 field activities to ensure project sustainability (process and Impact Evaluation) and stakeholder consultation for the follow on project/program to support nutrition.", "500", "440", "Fully Quantified", "Partially implemented"], ["11", "Crop Resources", "National Oil Palm Project", "Output : 3 Crop production technology promotion", ">Conducted 4 Sensitisation of stakeholders on the oil palm project in Mayuge. >Ordering of 150,000 seedlings for the first planting of 500 hectares in Buvuma. >Production of 1,000 oil palm production manual >Carry out 8 technical training in oil palm agronomy in Buvuma. >Support to Oil palm research - 8 trials establishment, maintenance, pest & disease surveillance, data collection, analysis,", "5", ">Conducted 4 Sensitisation of stakeholders on the oil palm project in Mayuge. >Ordering of 150,000 seedlings for the first planting of 500 hectares in Buvuma. >Production of 1,000 oil palm production manual >Carry out 8 technical training in oil palm agronomy in Buvuma. >Support to Oil palm research - 8 trials establishment, maintenance, pest & disease surveillance, data collection,", "1,000", "1,000", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["reports publication, dissemination and training.", "", "analysis, reports publication, dissemination and training.", "", "", "", "", null, null, null, null], ["12", "Crop Resources", "National Oil Palm Project", "Output : 71 Acquisition of Land by Government", ">Land preparation for the registered oil palm smallholder farmers in Buvuma. >Acquisition of Land by Government for the Oil Palm project", "2", ">Land preparation for the registered oil palm smallholder farmers in Buvuma. >Acquisition of Land by Government for the Oil Palm project", "6,002", "6,002", "Not Quantified", "N/A"], ["13", "Crop Resources", "Rice Development Project", "Output : 3 Crop production technology promotion", ">Hold 4 coordination meetings of the Rice Secretariat >Support 2 rice collection activities for production data for Policy decision making >Hold 4 coordination meetings of the various public rice value chain development initiatives", "3", ">Held 2 coordination meetings of the Rice Secretariat >Supported 1 rice collection activities for production data for Policy decision making >Held 2 coordination meetings of the various public rice value chain development initiatives", "400", "390", "Fully Quantified", "Fully implemented"], ["14", "Directorate of Animal Resources", "Developing A Market-Oriented And Environmentally Sustainable Beef Meat Industry In Uganda", "Output : 6 Improved market access for livestock and livestock products", ">Profile 15 Project stakeholders and 150,000 beneficiaries >Undertake 8 field activities of routine monitoring and evaluation of field project activities", "2", ">Profiled 15 Project stakeholders and 150,000 beneficiaries >Undertook 4 field activities of routine monitoring and evaluation of field project activities", "500", "449", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["15", "Directorate of Animal Resources", "Developing A Market-Oriented And Environmentally Sustainable Beef Meat Industry In Uganda", "Output : 7 Promotion of priority animal products and productivity", ">Design and test assorted training material by an external consultant. >Support Sample collection, testing and analysis of FMD and other priority diseases >Promote Supplementary animal feeding Veterinary Public Health and Marketing systems", "3", ">Designed and tested assorted training material by an external consultant. >Supported Sample collection, testing and analysis of FMD and other priority diseases >Supported Supplementary animal feeding Veterinary Public Health and Marketing systems", "219", "146", "Quantified Not", "N/A"], ["16", "Directorate of Animal Resources", "Livestock Diseases Control Project Phase 2", "Output : 3 Promotion of Animals and Animal Products", ">Conduct 12 Capacity building/trainig activities for 50 farmers and 50 extension agents at the National Sericulture Centre. >Strengthen 50 facilities of Biosecurity of poultry farms and hatcheries, piggery units and conservancy farms countrywide >Conduct 50 detailed market survey for Ugandas silk and support the Sericulture Unit in Kawanda >Promote Mulberry and silkworm pests and diseases situation and preventive measures amongst farmers in 24 districts.", "4", ">Conducted 12 Capacity building/trainig activities for 45 farmers and 45 extension agents at the National Sericulture Centre. >Strengthened 50 facilities of Biosecurity of poultry farms and hatcheries, piggery units and conservancy farms countrywide >Conducted 45 detailed market survey for Ugandas silk and support the Sericulture Unit in Kawanda >Promoted Mulberry and silkworm pests and diseases situation and preventive measures amongst farmers in 24 districts.", "150", "140", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["17", "Directorate of Animal Resources", "Livestock Diseases Control Project Phase 2", "Output : 5 Vector and disease control measures", ">Undertake 8 Disease surveillance for detection and control of animal diseases including promotion of disease free compartments. >Quarterly Facility maintenance, equipment callibration and allowances for laboratory and epidemiology activities for NADDEC >Formulate 1 relevant instruments and regulations to implement the Cabinet decision for MAAIF to take over the role of NDA on animal drugs >Procure assorted animal vaccines as a preventive measure to spread of animal diseases to less privileged livestock farmers. (4,000,000 dozes of PPR and 1,000,000 dozes rabies)", "4", ">Undertook 8 Disease surveillance for detection and control of animal diseases including promotion of disease free compartments. >Quarterly Facility maintenance, equipment callibration conducted and allowances for laboratory and epidemiology activities for NADDEC paid >Formulated 1 relevant instruments and regulations to implement the Cabinet decision for MAAIF to take over the role of NDA on animal drugs (the national veterinary medicines authority bill 2020) >Procured 1,000,000 dozes of PPR and 700,000 doses of Rabies animal vaccines as a preventive measure to spread of animal diseases to less privileged livestock farmers.", "7,405", "4,848", "Quantified Fully", "Partially implemented"], ["18", "Directorate of Animal Resources", "Livestock Diseases Control Project Phase 2", "Output : 6 Improved market access for livestock and livestock products", ">Conduct four Sensitization activities of Basongola Pastoral Farmers on Quarantine restrictions and animal movement control >Support vaccination of animals in the 4", "2", "Sensitization activities of Basongola Pastoral Farmers on Quarantine restrictions and animal movement control >Support vaccination of animals in the 3 >Conducted three", "295", "250", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["Basongola pastoral communities", "", "Basongola pastoral communities", "", "", "", "", null, null, null, null], ["19", "Directorate of Animal Resources", "Livestock Diseases Control Project Phase 2", "Output : 9 Vector and disease control in priority animal commodities", ">Conduct 4 Field investigations of acaricide use & resistance in the Country in collaboration with other relevant institutions & private sector and accaricide zones mapped out >Undertook capacity building/Training of Laboratory staff (20) and Inspectors (60) trained on sample collection, packaging and test assays on major Transboundary animal diseases. >Roll out the implementation of the tick control zoning strategy to the two disease zones; >Procure 5,000 litres of acaricides and 3,000,000 doses of FMD vaccine", "4", ">Conducted four Field investigations of acaricide use & resistance in the Country in collaboration with other relevant institutions & private sector and accaricide zones mapped out >Undertook capacity building/Training of Laboratory staff (20) and Inspectors (60) trained on sample collection, packaging and test assays on major Transboundary animal diseases. >Rolled out the implementation of the tick control zoning strategy; >Procure 5,000 litres of acaricides and 1,000,000 dosesof FMD vaccine", "5,296", "4,065", "Fully Quantified", "Partially implemented"], ["20", "Directorate of Animal Resources", "Meat Export Support Services", "Output: 5 Vector and disease control measures", ">Procure and distribute 2,200Kgs of fertilizers for pasture seed >Promote adoption of value addition and labor saving technologies and build capacity in agro- based industrialisation with focus on", "2", ">Procured and distributed 2,177Kgs of fertilizers for pasture seed >Undertook promotional activities and capacity building in agro-based industrialisation with", "500", "500", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["establishing Public- Private Partnerships in 5 districts", "", "focus on establishing Public-Private Partnerships in 5 districts", "", "", "", "", null, null, null, null], ["21", "Directorate of Animal Resources", "Meat Export Support Services", "Output : 6 Improved market access for livestock and livestock products", ">Support the MOU to undertake goat breeding of 15,000 indegenous goat breeds to upscale the achievements in Sembabule to the greater Luwero and Nakasongola sub regions", "1", ">Supported the MOU to undertake goat breeding of 9,216 indegenous goat breeds to upscale the achievements in Sembabule to the greater Luwero and Nakasongola sub regions", "3,000", "1,910", "Fully Quantified", "Partially implemented"], ["22", "Directorate of Animal Resources", "Meat Export Support Services", "Output : 7 Promotion of priority animal products and productivity", ">construct and Develop two animal holding grounds and quarantine stations services >Undertake 4 training, Mobilization and sensitization of Meat export stakeholders >Draft 4 Veterinary inspection and certification protocols >Support Veterinary Diagnosis and treatments in 10 districts around the animal holding grounds >Procure and distribute 7,300Kgs of fertilizers for pasture seeds", "5", ">constructed and Developed one animal holding ground and quarantine stations services i.e Katonga and Kyankwanzi NALI >Undertook 3 training, Mobilization and sensitization of Meat export stakeholders >Drafted 3 Veterinary inspection and certification protocols > Undertook sample collection, testing and vaccination of the infected animals in 10 districts around the animal holding grounds. >Procured and distributed 7,258Kgs of fertilizers for pasture seeds", "3,684", "3,650", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["23", "Directorate of Animal Resources", "Meat Export Support Services", "Output : 79 Acquisition of Other Capital Assets", ">Procure and equip laboratory equipment for the two animal holding grounds of NEC Katongo Gomba and Kyankwanzi NALI", "1", ">Procured and equipped laboratory equipment for the two animal holding grounds of NEC Katongo Gomba and Kyankwanzi NALI", "500", "500", "Quantified Fully", "Fully implemented"], ["24", "Directorate of Animal Resources", "Meat Export Support Services", "Output : 80 Livestock Infrastructure Construction", ">Maintenance of the 2 constructed animal holding grounds >Construction of Katonga and Ruhengyere animal holding grounds", "2", ">Maintained 2 constructed animal holding grounds >Completed Katonga holding ground; Ruhengyere 25%", "6,010", "5,716", "Fully Quantified", "Partially implemented"], ["25", "Directorate of Animal Resources", "Nothern Uganda Farmers Livelihood Improvement Project", "Output : 7 Promotion of priority animal products and productivity", ">Conduct capacity building of Skills and knowledge of at least 46 staff in Acholi sub-region on market oriented agricultural production. >Conduct capacity building of 70 extension workers and farmer group leaders on basic and advanced production skills and postharvest practices in Acholi sub-region. >Undertake 4 Empowerment & Promotion access of produce to markets in Acholi sub-region increased through Smallholder Horticulture. >Facilitate activities to work alongside with Japanese consultants promoting the horticulture value chain in Northern Uganda in 24 districts", "4", ">Conducted capacity building of Skills and knowledge of at least 46 staff in Acholi sub- region on market oriented agricultural production. >Conducted capacity building of 60 extension workers and farmer group leaders on basic and advanced production skills and postharvest practices in Acholi sub-region. >Undertook 4 Empowerment & Promotion access of produce to markets in Acholi sub-region increased through Smallholder Horticulture. >Facilitated activities to work alongside with Japanese consultants promoting the horticulture value chain in Northern Uganda in", "310", "257", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["20 districts", "", "", "", "", null, null, null, null, null, null], ["26", "Directorate of Animal Resources", "Regional Pastoral Livelihood Improvement Project", "Output : 80 Livestock Infrastructure Construction", "> Supervise Completion of the Construction (3 dams, 12 markets, 12 sheds/ 3 auction grounds, 3 b/checks in selected sites", "1", "Completion of the Construction (3 dams, 12 markets, 12 sheds/ 3 auction grounds, 3 b/checks in selected sites. > Supervised", "120", "120", "Fully Quantified", "Fully implemented"], ["27", "Directorate of Agricultural Extension and Skills Managment", "Establishment of Value addition and Agro processing plants in Uganda", "Output : 79 Acquisition of Other Capital Assets", ">Develop and present 1 project proposal to develop value addition and processing plants in Uganda with M/s Alvan Blanch& Colas >Initiate the construction of the 4 regional value addition centers >Support/coordination of setting up of 4 regional bulking and processing centres for Grains, Cassava, Tea and fruits.", "3", "presented 1 project proposal to develop value addition and processing plants in Uganda with M/s Alvan Blanch& Colas >Initiated the construction of the 2 regional value addition centers >Supported setting up of 2 regional bulking and processing centres for Grains, Cassava, Tea and fruits. >Developed and", "2,000", "900", "Fully Quantified", "Partially implemented"], ["28", "Fisheries Resources", "Promoting commercial aquaculture in Uganda Project", "Output : 4 Promotion of sustainable fisheries", ">Conduct 3 missions to support the inter-agency Water committee to undertake environmental audit study >Conduct 4 trainings for fish farmers on cage management aspects, record keeping, marketing and how to prevent disease", "3", ">Conducted 2 missions to support the inter- agency Water committee to undertake environmental audit study >Conducted 4 trainings for fish farmers on cage management aspects, record keeping, marketing and how to prevent disease", "275", "225", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["outbreak in Mwena Kalangala. 30% youth, PWD and women participation >Hold 2 Semi-annual symposium for aquaculture projects with the aim of bringing together and attracting financiers and investors to Uganda", "", "outbreak in Mwena Kalangala.", "", "", "", "", null, null, null, null], ["29", "Fisheries Resources", "Support to Sustainable Fisheries Development Project", "Output : 4 Promotion of sustainable fisheries", ">Undertake 900 fisheries enforcement activities in all the major water bodies in conjunction with other law enforcement agencies (army and Police). >Facilitate the operations of 250 Fisheries Protection Force (FPF) >Support quarterly the operations and running of the project by the Project coordination Unit", "3", "fisheries enforcement activities in all the major water bodies in conjunction with other law enforcement agencies (army and Police). >Facilitated the operations of 250 Fisheries Protection Force (FPF) >Provided quarterly support to the operations and running of the project by the Project coordination Unit >Undertook 900", "2,815", "2,706", "Fully Quantified", "Partially implemented"], ["30", "Fisheries Resources", "Support to Sustainable Fisheries Development Project", "Output : 6 Improved market access for livestock and livestock products", ">Support the control of the Kaliba water weed and its removal from the major water bodies (removal of 50 acres of weed) >Mark and gazette the breeding grounds in the 4 major water bodies.", "2", ">Supported the control of the Kaliba water weed and its removal from the major water bodies (removal of 50 acres of weed) >Marked and gazetted the breeding grounds in the 4 major water bodies.", "1,162", "1,162", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 39, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 39, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["31", "Fisheries Resources", "Support to Sustainable Fisheries Development Project", "Output : 83 Fisheries Infrastructure Construction", ">Rehabilitated 2 Fisheries infrastructure >Rehabilitate the one National Fisheries Laboratory", "2", ">Rehabilitated 2 Fisheries infrastructure >The National Fisheries Laboratory was rehabilitated", "1,000", "1,000", "Quantified Fully", "Fully implemented"], ["32", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Building Resilient Communities, Wetland Ecosystem and Associated Catchments in Uganda", "Output : 80 Livestock Infrastructure Construction", ">Designs for livestock watering facilities for livestock farmers were developed in the 12 districts", "1", ">Designed livestock watering facilities for livestock farmers were developed in the 12 districts", "400", "400", "Fully Quantified", "Fully implemented"], ["33", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Building Resilient Communities, Wetland Ecosystem and Associated Catchments in Uganda", "Output : 81 Livestock marketing facility construction", ">Designed small scale irrigation schemes in the 12 project districts to support crop farmers >Carried out feasibility studies and designs for the fish ponds in the 12 project districts", "2", ">Designed small scale irrigation schemes in the 12 project districts to support crop farmers >Carried out feasibility studies and designs for the fish ponds in the 12 project districts", "600", "600", "Fully Quantified", "Fully implemented"], ["34", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 4 Monitoring and evaluating the activities of the sector", ">Provide quarterly logistical support for operations of the irrigation schemes (Mubuku, Doho, Odina).", "1", ">Provided quarterly logistical support for operations of the irrigation schemes (Mubuku, Doho, Odina).", "215", "215", "Fully Quantified", "Fully implemented"], ["35", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 5 Creating and Enabling environment for Agriculture", ">Provide quarterly logistical support and maintenance of the 60 project staff and maintaining the operationsof the fleet of Heavy Earth moving equipment that stationed in Namalele.", "1", "logistical support and maintenance of the project 60 staff and maintaining the operationsof the fleet of Heavy Earth moving equipment that stationed in Namalele. >Provide quarterly", "994", "994", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 40, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 40, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["36", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 72 Government Buildings and Administrative Infrastructure", ">Construct and equip regional mechanical center of Buwama >Open 60,000 acres of land for nucleus farmers >Open 500 km of farm access roads countrywide >Provide maintenance and tools for the Namalele Agriculture Mechanical Center and Workshop", "4", ">Constructed and equipped regional mechanical center of Buwama >Opened 60,000 acres of land for nucleus farmers >Opened 500 km of farm access roads countrywide >Provided maintenance and assorted tools for the Namalele Agriculture Mechanical Center and Workshop", "11,500", "11,500", "Quantified Fully", "Fully implemented"], ["37", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 77 Purchase of Specialised Machinery & Equipment", ">Procure Additional three sets of heavy (earth moving) equipment: Hydraulic excavators, Drilling Rigs, bulldozers with rippers, Chain/Wheel Loaders, Water Bowsers, Dump Trucks, Pick Ups, Service Vans, Tandem Rollers, Motor Graders, Low Bed >Procure 2 station wagons and 1 pick up for the Hon. Minister MAAIF and Hon Minister of State for Fisheries", "2", ">Procured Additional two sets of heavy (earth moving) equipment: Hydraulic excavators, Drilling Rigs, bulldozers with rippers, Chain/Wheel Loaders, Water Bowsers, Dump Trucks, Pick Ups, Service Vans, Tandem Rollers, Motor Graders, Low Bed >Procured 2 station wagons and 1 pick up for the Hon. Minister MAAIF and Hon Minister of State for Fisheries", "19,632", "14,421", "Fully Quantified", "Partially implemented"], ["38", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 80 Livestock Infrastructure Construction", ">Construct 500 fish ponds for nucleus aquaculture farmers >Desilt 42 valley tanks in the greater Teso and Karamoja sub region", "2", ">Constructed 500 fish ponds for nucleus aquaculture farmers >Desilted 42 valley tanks in the greater Teso and Karamoja sub region", "1,400", "1,400", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 41, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 41, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["39", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 83 Valley Tank Construction (livestock)", ">Open/improve 200 kms Access Roads >Construction and desilting of 89 valley tanks in the districts along the cattle corridor. >Construction of 400 valley tanks in water stricken areas and drought affected areas using MAAIF equipment and outsourcing where possible.", "3", ">Opened/improved 200 kms Access Roads >Constructed and desilted 89 valley tanks in the districts along the cattle corridor. >Constructed 400 valley tanks in water stricken areas and drought affected areas using MAAIF equipment and outsourcing where possible.", "8,660", "8,660", "Quantified Fully", "Fully implemented"], ["40", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "The Project on Irrigation Scheme Development in Central and Eastern Uganda (PISD)-JICA Supported Project", "Output : 5 Creating and Enabling environment for Agriculture", ">Facilitated Counterpart 8 staff participation in construction activities for Atari irrigation scheme. >Strengthen 2 District Project Coordination Committees (DPCCs), Project >Undertake quarterly Monitoring project activities in the project areas Registration of key stakeholder to participate in the project", "3", ">Facilitated Counterpart 8 staff participation in construction activities for Atari irrigation scheme. >Strengthen 1 District Project Coordination Committees (DPCCs), Project >Undertok 2 Monitoring of project activities in the project areas and registration of key stakeholders to participate in the project", "374", "249", "Fully Quantified", "Partially implemented"], ["41", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "The Project on Irrigation Scheme Development in Central and Eastern Uganda (PISD)-JICA Supported Project", "Output : 82 Construction of irrigation schemes", ">Procurement of consultants for ESIA and feasibility studies& designs of mediumlarge- scale irrigation schemes Atera (Apach), Ongom, Kiige and Odina >Undertake 2 RAP studies and implementation, Develop Environment Management Plans", "3", ">Procured consultants for ESIA and feasibility studies& designs of mediumlarge- scale irrigation schemes Atera (Apach), Ongom, Kiige and Odina >Undertook 2 RAP studies and implementation, Develop Environment Management Plans", "700", "700", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [[">Complete Detailed Designs for Atari irrigation schemes.", "", ">Completed Detailed Designs for Atari irrigation schemes.", "", "", "", "", null, null, null, null], ["42", "Policy, Planning and Support Services", "Agriculture Value Chain Development", "Output : 3 Improving Value addition and market Access", ">Identify and profile 400 farmer groups to support project implementation >Identify and profile 20 key partner and seed companies to support the producing of maize and rice seeds for the farmers >Acquire 2 business development services to roll out the NARO technologies and support project implementation in project districts >Procure and distribute 7,300Kgs of fertilizers for pasture seed to beneficiary farmers >Develop 1 database of processors, traders and off takers of the 3 value chains >Establish 2 small irrigation system in Namalere", "5", ">Identified and profiled 300 farmer groups to support project implementation >Identified and profiled 14 key partner and seed companies to support the producing of maize and rice seeds for the farmers >Acquire 1 business development services to roll out the NARO technologies and support project implementation in project districts >Procured and distributed 7,258Kgs of fertilizers for pasture seed to beneficiary farmers >Develop 1 database of processors, traders and off takers of the 3 value chains >Establish 1 small irrigation system in Namalere", "1,600", "1,476", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 43, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 43, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["43", "Policy, Planning and Support Services", "Agriculture Value Chain Development", "Output : 5 Creating and Enabling environment for Agriculture", ">Support Effective regulation of the quality of the 4 value chains (rice, maize, beef, dairy) in the 47 implementing districts. and train 20 seeed grower groups in 5 selected districts >Support and facilitate researchers for the release of new varieties for rice and maize (support NARO and private seed multipliers to increase the quantity of certified seed for maize and rice required to reach the farmers) >Build capacity of 400 farmer groups in sustainable enterprise development >Identify", "4", "effective regulation of the quality of the 4 value chains (rice, maize, beef, dairy) in the 47 implementing districts. and trained 20 seeed grower groups in 5 selected districts >Supported and facilitate researchers for the release of new varieties for rice and maize (support NARO and private seed multipliers to increase the quantity of certified seed for maize and rice required to reach the farmers) >Supported the >Identified", "350", "300", "Quantified Fully", "Partially implemented"], ["44", "Policy, Planning and Support Services", "Agriculture Value Chain Development", "Output : 71 Acquisition of Land by Government", ">Undertake a land acquisition for 800 acres of land for the proposed Achomai Irrigation Scheme", "1", "Acquired 525.3 acres of land for the proposed Achomai Irrigation Scheme", "1,000", "600", "Fully Quantified", "Partially implemented"], ["45", "Policy, Planning and Support Services", "Agriculture Value Chain Development", "Output : 72 Government Buildings and Administrative Infrastructure", ">Initiate the Rehabilitation of 1 Diary Standards Laboratory >Initiate the rehabilitation of 1 national seed laboratory in Kawanda >Initate the Construction and establishment of 1 appropriate food safety laboratory for conformity", "3", ">Initiated the Rehabilitation of Diary Standards Laboratory >Initiated the rehabilitation of the national seed laboratory in Kawanda >Initated the Construction and establishment of an appropriate food safety laboratory for", "700", "700", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 44, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 44, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["conformity", "", "", "", "", null, null, null, null, null, null], ["46", "Policy, Planning and Support Services", "Agriculture Value Chain Development", "Output : 82 Construction of Irrigation Schemes", ">Initiate the construction of Sironko gravity fed irrigation scheme with a gross command area of 1608ha. >Undertake 3 detailed designs and initiate construction of small scale irrigation schemes (2 in Namulonge and 1 in Namalere)", "2", ">Initiated the construction of Sironko gravity fed irrigation scheme with a gross command area of 1608ha. >Undertook 3 detailed designs and constructed 3 small scale irrigation schemes (2 in Namulonge and 1 in Namalere)", "1,045", "1,045", "Fully Quantified", "Fully implemented"], ["47", "Policy, Planning and Support Services", "China-Uganda South-South Cooperation Project Phase III", "Output : 5 Creating and Enabling environment for Agriculture", ">Support 400 farmers to produce chinese hybrid rice and fox tailed millet in the four regions >Train 200 farmers on the improved chinese agricultural technologies >Train 100 subject matter specialist and 60 lead farmers on post harvest handling", "3", ">Supported 338 farmers to produce chinese hybrid rice and fox tailed millet in the four regions >Trained 123 farmers on the improved chinese agricultural technologies >Trained 79 subject matter specialist and 59 lead farmers on post harvest handling", "523", "365", "Fully Quantified", "Partially implemented"], ["48", "Policy, Planning and Support Services", "China-Uganda South-South Cooperation Project Phase III", "Output : 52 National Farmers Leadership Centre", ">Quarterly Transfers to FAO under South to South Tripartite Arrangement;", "1", ">undertook two Quarterly Transfers to FAO under South to South Tripartite Arrangement;", "3,000", "1,913", "Not Quantified", "N/A"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 45, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 45, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["49", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 4 Monitoring and evaluating the activities of the sector", ">Conduct 4 Inspection, support Supervision of MAAIF programmes, projects and standards in District Production Departments >Supervision and Monitoring of the Recruitment exercise of extension workers at 24 district local governments", "2", "Inspection, support Supervision of MAAIF programmes, projects and standards in District Production Departments >Supervision and Monitoring of the Recruitment exercise of extension workers at 24 district local governments carried out. >Conducted 4", "201", "201", "Quantified Fully", "Fully implemented"], ["50", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 5 Creating and Enabling environment for Agriculture", ">MAAIF land surveying and Titling both at the headquarters and 12 districts. >MAAIF Buildings inventory updated", "2", ">MAAIF land surveying and Titling both at the headquarters and 12 districts conducted >MAAIF Buildings inventory updated", "244", "244", "Fully Quantified", "Fully implemented"], ["51", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 7 Monitoring & Evaluation of commodity approach activities in the sector", ">Profile and register 10 private agriculture extension service providers/ organization per value chain per region >Support 20 field activities to improve knowledge management among farmers and extension workers at the district and sub counties", "2", ">Profiled and registered 10 private agriculture extension service providers/ organization per value chain per region >Supported 12 field activities to improve knowledge management among farmers and extension workers at the district and sub counties", "500", "350", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 46, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 46, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["52", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 19 Human Resource Management Services", ">Implement 4 field activities of MAAIF HIV control Policy and master plan. >Mainstream gender issues among farming communities in the 12 national priority and strategic value chains in 12 districts >Facilitate participation in the World Aids Day >Conduct 4 gender sensitization Meetings at MAAIF Headquarters", "2", ">Implemented 4 field activities of MAAIF HIV control Policy and master plan. >Mainstreamed gender issues among farming communities in the 12 national priority and strategic value chains in 10 districts. >Facilitated participation in the World Aids Day >Conducted 3 gender sensitization meetings at MAAIF Headquarters", "600", "550", "Fully Quantified", "Partially implemented"], ["53", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 20 Records Management Services", ">8 MAAIF medium term priorities, projects outputs profiled in the media through supplementary articles and on electronic media >24 MAAIF Public Relation Activities supported (Television Talk Shows, Radio Talk shows and Newspaper pull outs) to support MAAIF public relation office and media interactions (ring fenced budget item)", "2", ">8 MAAIF medium term priorities, projects outputs profiled in the media through supplementary articles and on electronic media >24 MAAIF Public Relation Activities conducted (Television Talk Shows, Radio Talk shows and Newspaper pull outs) to support MAAIF public relation office and media interactions (ring fenced budget item)", "450", "450", "Fully Quantified", "Fully implemented"], ["54", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 51 Secondment for MAAIF staff in Rome", ">Provide logistical support to the Office of the Agriculture Attache in Rome (paid salaries for 3 contract staff, provided quarterly facilitation i.e. rent, fuel and office supplies", "1", ">Provided logistical support to the Office of the Agriculture Attache in Rome (paid salaries for 3 contract staff, provided quarterly facilitation i.e. rent, fuel and office supplies", "500", "500", "Not Quantified", "N/A"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 47, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 47, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["55", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 72 Government Buildings and Administrative Infrastructure", ">Four MAAIF headquarter buildings, stores and supportive infrastructure renovated", "1", ">Four MAAIF headquarter buildings, stores and supportive infrastructure renovated", "495", "487", "Quantified Fully", "Fully implemented"], ["56", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 75 Purchase of Motor Vehicles and Other Transport Equipment", ">Procure a station wagon vehicle for the Minister and 2 pick ups", "1", ">Procured a station wagon vehicle for Hon. MAAIF and two pick ups", "900", "800", "Fully Quantified", "Fully implemented"], ["57", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 79 Acquisition of Other Capital Assets", ">Pay tax contributions on 4 vehicles donated by UNDP and SESAKAWA Global", "1", ">Paid tax contributions on 4 vehicles donated by UNDP and SESAKAWA Global", "200", "200", "Fully Quantified", "Fully implemented"], ["58", "Policy, Planning and Support Services", "Support to Agricultural Training Institutions", "Output : 5 Creating and Enabling environment for Agriculture", ">Undertake 4 Policy supervision visists at BAC; >Conduct 4 administrative meetings at BAC >Undertake College Curriculum development >Provide quarterly logistical support for the daily running of the College", "4", ">Undertook 4 Policy supervision visists at BAC; >Conducted 4 administrative meetings at BAC >Undertook College Curriculum development >Provided quarterly logistical support for the daily running of the College", "300", "297", "Fully Quantified", "Fully implemented"], ["59", "Policy, Planning and Support Services", "Support to Agricultural Training Institutions", "Output : 6 Institutional Development In Agricultural Sector", ">Undertake 4 Policy supervision visists at FTI; >Conduct 4 administrative meetings at FTI >Undertake Institute Curriculum development >Provide quarterly logistical support for the daily running of the Institute", "4", ">Undertook 4 Policy supervision visists at FTI; >Conducted 4 administrative meetings at FTI >Undertook Institute Curriculum development >Provided quarterly logistical support for the daily running of the", "310", "304", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 48, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 48, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["Institute", "", "", "", "", null, null, null, null, null, null], ["60", "Policy, Planning and Support Services", "Support to Agricultural Training Institutions", "Output : 72 Government Buildings and Administrative Infrastructure", ">Procure one contractor to overhaul the electrical system at BAC >Renovate 5 classrooms and 2 accommodation housing at BAC", "2", "contractor to overhaul the electrical system at BAC >5 classrooms and 2 accommodation housing at BAC renovated >Procured one", "347", "347", "Fully Quantified", "Fully implemented"], ["61", "Policy, Planning and Support Services", "Support to Agricultural Training Institutions", "Output : 79 Acquisition of Other Capital Assets", ">Renovate 4 Staff quarters at FTI. >Renovate 3 classroom and student accommodation infrastructure at FTI", "2", ">Renovated total of 4 Staff quarters at FTI. >Renovated 3 classroom and accommodation infrastructure at FTI", "347", "347", "Fully Quantified", "Fully implemented"], ["62", "Policy, Planning and Support Services", "The COMESA Seed Harmonization Implementation Plan (COMSHIP) Project", "Output : 4 Monitoring and evaluating the activities of the sector", ">Undertake 8 field activities to monitor adherence to regional policy and SPS standards in Uganda fast tracked supervised and monitored at centre and LG levels and evaluation and recommendation reports made. >Pay contract staff salaries of 12 staff at Kampala MAAIF Headquarter >Conduct 8 regional farmer institutional training on sanitary and pytosanitary standards >Supervise the Implementation of SPS 4 bye laws and ordinances in 4 regions", "4", ">Undertook 8 field activities to monitor adherence to regional policy and SPS standards in Uganda fast tracked supervised and monitored at centre and LG levels and evaluation and recommendation reports made. >Paid contract staff salaries of 12 staff at Kampala MAAIF Headquarter >Conducted 6 regional farmer institutional training on sanitary and pytosanitary standards >Supervised the Implementation of SPS 4 bye laws and ordinances in 2 regions", "481", "397", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 49, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 49, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["63", "Policy, Planning and Support Services", "The COMESA Seed Harmonization Implementation Plan (COMSHIP) Project", "Output : 5 Creating and Enabling environment for Agriculture", ">Undertake 16 field visits to Collect data in the 4 regions and update the Agriculture production and marketing data effectively (Support to the Agriculture CAADP/Malabo Policy undertaking implementation by the COMESA and CAADP Technical Desk/Committee) >Train 35 staff in digital price data collection >Undertake data analysis of data to compile the 2021 bi annual review report and validate the draft report >Undertake 4 regional stakeholder sensitization meetings on the bi- annual review processes", "4", ">Undertook 16 field visits to Collect data in the 4 regions and update the Agriculture production and marketing data effectively (Support to the Agriculture CAADP/Malabo Policy undertaking implementation by the COMESA and CAADP Technical Desk/Committee) >Trained 35 staff in digital price data collection >Undertook data analysis of data to compile the 2021 bi annual review report and validated the draft report >Undertook 4 regional stakeholder sensitization meetings on the bi-annual review processes", "1,000", "1,000", "Quantified Fully", "Fully implemented"], ["64", "Policy, Planning and Support Services", "The COMESA Seed Harmonization Implementation Plan (COMSHIP) Project", "Output : 6 Institutional Development In Agricultural Sector", ">Undertake 16 field activities in Local Governments to support regional mutual accountability undertakings under Malabo; >Support the undertaking of two baseline studies for selected value chains within ASSP III. >Develop 2 data collection tools to facilitate routine update", "3", ">Undertook 12 field activities in Local Governments to support regional mutual accountability undertakings under Malabo; >Supported the undertaking of two baseline studies for selected value chains within ASSP III. >Develop 2 data collection tools to facilitate routine update", "2,618", "2,300", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 50, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 50, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - 2", "Opinion - 3", "Basis for Opinion - 3", "Key Audit Matter - 3", " 1.0 Implementation of the Approved Budget - 3", " 2.0 Key service delivery issues - 11", "Management of Foot and Mouth Disease (FMD) Outbreaks 11 2.1", " 2.2 Non-Compliance of the Public Investment Plan (PIP) projects to guidelines - 13", "Emphasis of Matter - 18", " 3.0 Domestic Arrears - 18", "Un-availed documents retained by the IGG 19 4.0", "Other Information - 20", "Management Responsibilities for the Financial Statements - 20", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 21", "Other Reporting Responsibilities - 22", "Compliance with Legislation - 22", " 6.0 Staffing at the Ministry - 22", " 7.0 Review of Procurement - 24"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/MAAIF Report of Auditor General 2022.chunks.json b/reports/chunks/MAAIF Report of Auditor General 2022.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..939f3bd0f7503cf53fe72b78006fa38bc2eed26e --- /dev/null +++ b/reports/chunks/MAAIF Report of Auditor General 2022.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2022", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 3}}], "page": 2, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 3}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**BAC**", "Bukalasa Agricultural College"], ["**F/Y**", "Financial Year"], ["**FTI**", "Fisheries Training Institute"], ["**GOU**", "Government of Uganda"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISA**", "International Standards on Auditing"], ["**KPIs**", "Key Performance indicators"], ["**MAAIF**", "Ministry of Agriculture, Animal Industry and Fisheries"], ["**MDA**", "Ministry, Department, and other Agencies"], ["**MOFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NAADS**", "National Agricultural Advisory Services"], ["**NFLC**", "National Farmers\u2019 Leadership Centre"], ["**NPPO**", "National Plant Protection Organization"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**TI**", "Treasury Instructions 2017"], ["**UGX**", "Uganda Shillings"], ["**USD**", "United States Dollars"]], "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 3}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 3}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 1}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "THE FINANCIAL YEAR ENDED 30 TH JUNE, 2022", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 3}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 1}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 3}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the Statement of Financial Position as at 30 th June 2022, the Statement of Financial Performance, Statement of Changes in Equity and 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 the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2022 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 3}}]], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nOver the years, I have observed improvements in the performance regarding implementation of the budget but entities still face a number of challenges including COVID, which continue to affect implementation of activities, service delivery and credibility of the budget. It is against this background that budget performance was considered a key audit area during the office-wide planning. I reviewed documents such as work plans, performance reports, conducted interviews and physical inspection in arriving at my findings. \nThe Ministry of Agriculture, Animal Industry and Fisheries is mandated to promote and support sustainable and market oriented agricultural production, food security and house hold incomes. In addition, the Ministry aims at providing a competitive, profitable and sustainable agricultural sector so as to transform subsistence farming to commercial agriculture. \nThe Ministry had an approved budget of UGX.254,016,927,212 out of which UGX.201,354,105,642 was warranted. The Ministry\u2019s key deliverables for the financial year under review were;", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}]], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table 1 Showing key deliverables for MAAIF for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1**", "10577", "77: Purchase of Specialized Machinery & Equipment", "45", "18%"], ["**2**", "10580", "80: Livestock Infrastructure Construction", "38", "33%"], ["**3**", "10205", "5: Vector and disease control measures", "20", "41%"], ["**4**", "10583", "83: Valley Tank Construction (livestock)", "9.904", "44%"], ["**5**", "10505", "5: Creating and Enabling environment for Agriculture", "8.791", "48%"], ["**6**", "10572", "72: Government Buildings and Administrative Infrastructure", "8", "51%"], ["**7**", "10205", "5: Vector and disease control measures", "5.9", "53%"], ["**8**", "10599", "99: Arrears", "5.128", "55%"], ["**9**", "10504", "5: Creating and Enabling environment for Agriculture", "5", "57%"], ["**10**", "10209", "9: Vector and disease control in priority animal commodities", "4.547", "59%"], ["**11**", "10171", "71: Acquisition of Land by Government", "4.097", "61%"], ["**12**", "10280", "80: Livestock Infrastructure Construction", "3.9", "62%"], ["**13**", "10102", "2: Quality Assurance systems along the value chain", "2.976", "63%"], ["**14**", "10404", "4: Promotion of sustainable fisheries", "2.5", "64%"], ["**15**", "10581", "81: Construction of irrigation schemes", "2.5", "65%"], ["**16**", "10209", "9: Vector and disease control in priority animal commodities", "2.35", "66%"], ["**17**", "10104", "4: Crop pest and disease control measures", "2.204", "67%"], ["**18**", "10584", "84: Fisheries Infrastructure Construction", "2.201", "68%"], ["**19**", "10206", "6: Improved market access for livestock and livestock products", "2.2", "69%"], ["**20**", "10102", "2: Quality Assurance systems along the value chain", "2.15", "70%"], ["**21**", "10107", "7: Promotion of Production & Productivity of priority commodities", "2", "71%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/N", "Output", "Details", "Revised Budget \u201cBns\u201d (UGX)", "Cumulative % share of the total approved budget"], "type": "table"}}, {"content": [["**22**", "10305", "5: Provision of Value Addition extension services", "1.905", "71%"], ["**23**", "10203", "3: Promotion of Animals and Animal Products", "1.7", "72%"], ["**24**", "10207", "7: Promotion of priority animal products and productivity", "1.25", "73%"], ["**25**", "10104", "4: Crop pest and disease control measures", "1.2", "73%"], ["**26**", "10402", "2: Fisheries Quality Assurance and standards", "1", "73%"], ["**27**", "10402", "2: Fisheries Quality Assurance and standards", "1", "74%"], ["**28**", "10103", "3: Crop production technology promotion", "0.7", "74%"], ["**29**", "10107", "7: Promotion of Production & Productivity of priority commodities", "0.7", "74%"], ["**30**", "10303", "3: Agricultural extension co-ordination strengthened", "0.696", "75%"], ["**Total**", "", "", "**189.5**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/N", "Output", "Details", "Revised Budget \u201cBns\u201d (UGX)", "Cumulative % share of the total approved budget"], "type": "table"}}, {"content": "I reviewed the implementation of the approved 2021/2022 budget by the entity and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Revenue Performance** **Amount** **(UGX** **\u2018Bns)** 18 To provide for for water animals the communities in Moroto, Amudat etc. support farmers in the Kotido, **of Non-Tax Revenue (NTR)** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the Ministry budgeted to collect NTR of UGX.1.580Bn during the year under review. However, UGX.5.050Bn was collected above the target by 200%. Accounting Officer attributed the significant performance in NTR to the opening up of the economy with increased vigilance and regulatory enforcement including massive registration of the fisher folk. **of GOU receipts** to the approved budget, the Ministry was supposed to receive UGX.254.12Bn out of which UGX.201.35Bn was warranted, resulting in a shortfall of UGX.52.66Bn. The shortfall represents 21% of the approved budget. funds that were not warranted were meant to facilitate the implementation of a number of activities which were either partially, or not implemented at all; some of these activities are; **Out-put Activity Purpose** I **N o** **1** 80: Livestock Infrastructure Construction Construction of Water for production facilities (valley tanks/dams, fish ponds, canals) **2** 77: Purchase of Specialized Procure distribute and 4WD 10.548 To **Performance** The **Performance** According The", "commended the Accounting Officer for collection of the NTRs. However, the Accounting Officer should undertake another assessment of the revenue potential for the subsequent budgets. I I advised the Accounting Officer to always liaise with MOFPED during implementation to ensure that GOU funds are released as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No** Observation**", null, null, null, null, null, "**Recommendation**"], ["", "", "Machinery & Equipment", "tractors of engine capacity 75", "", "mechanization of agriculture", ""], [null, "**3**", "83: Valley Tank Construction (livestock)", "Construction, Rehabilitation and Operationalization of Small Scale Mechanized Water and Irrigation Facilities", "7.495", "To support farmers in modern agricultural practices through irrigation", null], [null, "**4**", "5: Creating and Enabling environment for Agriculture", "Identification of degraded hotspots and supervise the development of 16 model irrigation schemes in research institutes", "1.844", null, null], [null, "**5**", "5: Vector and disease control measures", "Procure assorted animal vaccines as a preventive measure to spread of animal diseases to less privileged livestock farmers", "1.305", "To support farmers in the fight against and prevent animal diseases", null], [null, "", "**Total**", "", "**39.192**", "", null], [null, "", null, null, null, null, null], ["submit Unspent pension funds related to un-applied for/bounced pension payments, suspended pension records due to delay to life certificates, un- validated/un-verified pension records deleted by Ministry of Public Service and un-processed pension and gratuity due to submit requisite pension documents. Significant delays in the procurement delay to of the total warrants of UGX.201.35Bn received during the financial year UGX.196.54Bn was spent by the entity resulting in an unspent balance of UGX.4.81Bn representing an absorption level of 97.6%. The unspent funds were swept back to the consolidated fund as required by the PFMA. warrants that were not utilised were meant for the following activities which were subsequently partially or not implemented at all. **2 Showing activities affected by under-utilization of** **Activity Amount Reason for underutilization of warrants** **Out- put** **N o** **warrants** **t (UGX \u2018Bns)** 1.581 **-** 0.223 1 2 14902 Pension for General Civil Service 14902 Gratuity Expenses **1.2 Utilization of Warrants** 3 10505 Maintenance 0.175 Machinery, Equipment **Unspen** Out The **Table**", null, null, null, null, null, "advised the Accounting Officer to always ensure that verification of pension documentation and the procurement process are under- taken in time so as to enhance service delivery the community. to I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 7, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_5", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": [["**No** Observation**", null, null, null, null, "**Recommendation**"], ["", "4", "10107", "Agricultural supplies", "1.417 Significant delays in the procurement process and long drought spells in the cashew nut production areas", ""], [null, "5", "14953", "Transfers to other gov't units", "0.35 in funds Delays requisitioning for the Agricultural training institutions to Rehabilitate staff Houses at BAC and FTI by", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_6"], "type": "table"}}, {"content": [["**No** Observation**", null, null, null, null, "**Recommendation**"], ["", "4", "10107", "Agricultural supplies", "1.417 Significant delays in the procurement process and long drought spells in the cashew nut production areas", ""], [null, "5", "14953", "Transfers to other gov't units", "0.35 in funds Delays requisitioning for the Agricultural training institutions to Rehabilitate staff Houses at BAC and FTI by", null], [null, "6", "14905", "Consultancy Services- Short Term", "Significant delays in the procurement 0.12", null], [null, "", "**Total**", "", "**3.865**", null], [null, "a result of failure to utilise warrants; \uf0b7 Pension and gratuity arrears continued to accumulate. I noted outstanding pension entitlements towards 154 pensioners worth UGX.1,252,035,222 and gratuity towards 7 pensioners worth UGX.430,737,746 \uf0b7 291,667 Cashew Nut seedlings of improved varieties were neither procured nor distributed to nuclear farmers despite availability of funds \uf0b7 Staff houses at FTI and BAC were not renovated/rehabilitated. Accounting Officer attributed the unutilised funds to unverified pensioners that could not be paid, delays in procurements for Maintenance Machinery, Equipment and agricultural supplies (cashew nut seedlings leading to lapse in time for the planting season). As The", null, null, null, null], ["**1.3** Implementation of quantified outputs** assessed the implementation of a sample of thirty (30) outputs that had been fully quantified with a total of eighty-three (83) activities worth UGX.55.7Bn and noted that; \uf0b7 Eighteen (18) outputs with forty-nine (49) activities and expenditure worth UGX.23.1Bn were fully implemented. \uf0b7 Ten (10) outputs with thirty-two (32) activities worth UGX.31.9Bn were partially implemented. Out of the thirty-two (32) activities, the entity fully implemented twenty (20) activities; eleven (11) activities were partially implemented, while one (01) activity remained unimplemented. \uf0b7 Two (2) outputs with two (2) activities worth 0.7Bn were not implemented at all. Details in **Appendix I** showing extent of Implementation of Outputs and Activities. of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the ministry did not implement the following planned activities despite having received the required funds. Procurement and distribution of 291,667 Cashew nut seedlings 2\\. Delivery and distribution of the procured Vaccines 3\\. Land surveying and titling 4\\. Procurement of three Motor vehicles Accounting Officer attributed this to delays in the procurement processes and long dry seasons than anticipated for instance the I Non-implementation 1. The", null, null, null, null, "advised the Accounting Officer to undertake adequate planning in order to ensure that activities and outputs are implemented as planned. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_6"], "type": "table"}}, {"content": [["procurement and distribution of cashew nut seedlings could not be done because of the dry spell that set in earlier than usual patterns.", "", null], ["**1.4**", "10.3.1 (step 4-approval of payments) of the Treasury Instructions 2017 states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote. a sample of transactions reviewed, I noted that funds to the tune of UGX.1,362,077,816 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Details in **Appendix II** of funds is not only contrary to the Public Finance and Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting. Accounting Officer explained that; \uf0b7 Travel abroad is in response to global events that affects global interrelationships including Trade concerns. \uf0b7 Funding for vaccines are considered as a package all the way from procurement, delivery, distribution and administration to ensure impact of vaccination to protect the livestock. \uf0b7 Government intervention recently brought on board activities where resources were spent on the PDM launch. The output of the launch was to popularize the PDM that is directly related to Public relations and advertisements. **Diversion/Mischarges** Paragraph From Diversion The", "advised the Accounting Officer to always ensure that charging of expenditure is based on the expenditure classification and coding as defined by the chart of Accounts. Any reallocations should be done in accordance with the regulations. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "1.5", "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "I under took procedures to establish if activities were undertaken in timely manner, were of expected quality and quantity, and if citizens were getting the expected services. In addition, I assessed if the works/services were delivered at reasonable costs. Below is a summary of my observations;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1.**", "Eprinomecti n 5Mg 6,660 Litres (Boehringer Ingeheim Animal Health)", "1.879", "\uf0b7 Of the 6,660 doses procured, it was noted that 2,794 doses only were issued out with 3,866 left in stores at year end. \uf0b7 Retaining large number of quantities in stock year-end despite the unprecedented episodes of tick borne diseases casts doubt on the needs assessment at the by a", "\uf0b7 The anticipated of the services controlling unprecedented episodes of tick borne diseases in the country have not been fully achieved despite availability of acaricides.", "\uf0b7 The Ministry was processing approvals from districts that had reported tick resistance to acaricides."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "service Conclusion regarding delivery-", "Managemen t response"], "type": "table"}}, {"content": [["time of procurement", "", "", null, null, null], ["**2.**", "Supply of FMD 2,737,800 Doses of Vaccine (Boehringer Ingeheim Animal Health)", "19.708", "\uf0b7 Request for approval of procurement of 5million doses of Foot and Mouth Disease (FMD) vaccines was raised on 23/8/2021; contract signed much later on 1/6/2022 and call off order on 2/6/2022 for supply of 2,737,800 Doses of FMD at 5,420,844 delivery period within 4 months. raised USD as \uf0b7 Funds worth UGX.19.8BN were transferred to BOU on 16/6/2022 GOU Deposits for Letters of Credit for the activity \uf0b7 By time of this audit, November the vaccines were yet to be delivered to the Ministry despite expiry of the contract delivery period. 2022", "failure \uf0b7 Delayed delivery implies to combat the disease in the current cattle stock. Presently, MAAIF cannot effectively contain FMD outbreaks in the country and this may lead to severe economic losses \uf0b7 The anticipated service from the procurement of FMD vaccines has not been achieved.", "\uf0b7 After signing the contract the manufacture r commenced the manufacturi ng process for the vaccines but experienced challenges in acquiring key raw materials for the vaccine \u2013the supplier promised to fully deliver by end of December, 2022."], ["**3.**", "n Materials for Bukomansi mbi District. \u2013 Bakijulula small scale irrigation scheme Bukomansi mbi disti Constructio", "0.325", "\uf0b7 Project is behind schedule. \uf0b7 The water source has been well excavated with water on site \uf0b7 Pending works included piping from water source to reservoir, fencing of the water source and extension of the irrigation pipes to beneficiaries. \uf0b7 The unfenced deep excavated water source poses danger the community as children may easily drown while fetching water from the source to \uf0b7", "\uf0b7 The anticipated services from the demo irrigation scheme are yet to be achieved given that the project is behind schedule. \uf0b7 Management may incur wasteful expenditure in case death arises from the unfenced deep excavated water source.", "\uf0b7 The supplier faced shipment challenges causing the delays in completion."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": [["time of procurement", "", "", null, null, null], ["**2.**", "Supply of FMD 2,737,800 Doses of Vaccine (Boehringer Ingeheim Animal Health)", "19.708", "\uf0b7 Request for approval of procurement of 5million doses of Foot and Mouth Disease (FMD) vaccines was raised on 23/8/2021; contract signed much later on 1/6/2022 and call off order on 2/6/2022 for supply of 2,737,800 Doses of FMD at 5,420,844 delivery period within 4 months. raised USD as \uf0b7 Funds worth UGX.19.8BN were transferred to BOU on 16/6/2022 GOU Deposits for Letters of Credit for the activity \uf0b7 By time of this audit, November the vaccines were yet to be delivered to the Ministry despite expiry of the contract delivery period. 2022", "failure \uf0b7 Delayed delivery implies to combat the disease in the current cattle stock. Presently, MAAIF cannot effectively contain FMD outbreaks in the country and this may lead to severe economic losses \uf0b7 The anticipated service from the procurement of FMD vaccines has not been achieved.", "\uf0b7 After signing the contract the manufacture r commenced the manufacturi ng process for the vaccines but experienced challenges in acquiring key raw materials for the vaccine \u2013the supplier promised to fully deliver by end of December, 2022."], ["**3.**", "n Materials for Bukomansi mbi District. \u2013 Bakijulula small scale irrigation scheme Bukomansi mbi disti Constructio", "0.325", "\uf0b7 Project is behind schedule. \uf0b7 The water source has been well excavated with water on site \uf0b7 Pending works included piping from water source to reservoir, fencing of the water source and extension of the irrigation pipes to beneficiaries. \uf0b7 The unfenced deep excavated water source poses danger the community as children may easily drown while fetching water from the source to \uf0b7", "\uf0b7 The anticipated services from the demo irrigation scheme are yet to be achieved given that the project is behind schedule. \uf0b7 Management may incur wasteful expenditure in case death arises from the unfenced deep excavated water source.", "\uf0b7 The supplier faced shipment challenges causing the delays in completion."], ["**4.**", "Fencing and building materials- Kyesiiga Irrigation demostatio n Masaka. scheme", "0.535", "\uf0b7 Irrigation scheme is functional and benefits are accruing to the lead farmer beneficiary group with one coffee plantation on top of availing a piped water source the group nursery bed. to \uf0b7 Water source, pump house and solar panels were not fenced off", "\uf0b7 The anticipated services from the demo irrigation have largely been achieved. \uf0b7 There is pending extension of piped water to the nearby community.", "\uf0b7 The remaining materials sited were for extension of the water to the nearby community which will be done jointly with"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": [["and which may expose the community to risks of drowning the facilities to vandalism. \uf0b7 Some Pipes were still on site and not yet utilised for extension of piped water to the community.", "", "fencing works in due course.", null, null, null], ["**5.**", "Constructio n of Mbale Agricultural Mechanizati on Centre", "0.669", "\uf0b7 The 1year project with a start date of 1/5/2021 is behind schedule. By the time of audit, October 2022 the works were still in progress. \uf0b7 Management is yet to obtain project land title. \uf0b7 Progress of works was estimated at 40% even though the planned project had expired. time this", "\uf0b7 The anticipated services from the regional mechanization center have not yet been achieved.", "\uf0b7 The delays were caused by the land conflicts with the persons who own \u2018fake titles\u2019 of the facility land with intent to sue the Ministry however, construction works resumed."], ["**6.**", "Constructio n of Kosike Valley Dam in Amudat", "1.816", "\uf0b7 The 1year project with a start date of 04/01/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 44% with two months to project end. left", "\uf0b7 The anticipated services from the Construction of Valley Dam will not be achieved timely given the noted delays.", "\uf0b7 Delays were attributed to the insecurity in the region caused by the Karamojong Warriors thereby delaying Commence ment of all the works planned."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": [["and which may expose the community to risks of drowning the facilities to vandalism. \uf0b7 Some Pipes were still on site and not yet utilised for extension of piped water to the community.", "", "fencing works in due course.", null, null, null], ["**5.**", "Constructio n of Mbale Agricultural Mechanizati on Centre", "0.669", "\uf0b7 The 1year project with a start date of 1/5/2021 is behind schedule. By the time of audit, October 2022 the works were still in progress. \uf0b7 Management is yet to obtain project land title. \uf0b7 Progress of works was estimated at 40% even though the planned project had expired. time this", "\uf0b7 The anticipated services from the regional mechanization center have not yet been achieved.", "\uf0b7 The delays were caused by the land conflicts with the persons who own \u2018fake titles\u2019 of the facility land with intent to sue the Ministry however, construction works resumed."], ["**6.**", "Constructio n of Kosike Valley Dam in Amudat", "1.816", "\uf0b7 The 1year project with a start date of 04/01/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 44% with two months to project end. left", "\uf0b7 The anticipated services from the Construction of Valley Dam will not be achieved timely given the noted delays.", "\uf0b7 Delays were attributed to the insecurity in the region caused by the Karamojong Warriors thereby delaying Commence ment of all the works planned."], ["**7.**", "Constructio n of Sinat Valley Dam \\- Kotido", "2.259", "start \uf0b7 The 1 year project with a date of 04/01/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 40% with two months to project end left", "\uf0b7 The anticipated services from the Construction of Valley Dam will not be achieved timely given the noted delays.", "\uf0b7 Delays were attributed to the insecurity in the region caused by the Karamojong Warriors thereby delaying Commence ment of all the works planned."], ["**8.**", "De-silting Ongunga Valley Dam (1.6M M 3 ) \u2013 Katakwi", "2.323", "\uf0b7 The 1year project with a start date of 16/12/2021 is behind schedule. By the time of this audit, October 2022 the works", "\uf0b7 The anticipated services from de- silting the Valley tank will not be achieved timely", "\uf0b7 The delays were mainly due to delays in detonating"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": [["district", "", "were still in progress. \uf0b7 Physical progress was estimated at 50% with two months to project end left", "given delays the noted", "off the land mines and other explosive material remains dropped on the site during the war with LRA rebels to secure the site for the construction works.", null], ["**9.**", "De-silting Winya Valley Dam (0.24M M 3 ) \u2013Serere district", "0.983", "\uf0b7 The 1year project with a start date of 1/04/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 30% half way into planned project timelines.", "\uf0b7 The anticipated services from de- silting the Valley tank will not be achieved timely given the noted delays", "caused flooding of the site hence the desilting of the works planned couldn\u2019t be implemente d since the site was inaccessible with slippery and muddy surrounding environment limiting mobility of the trucks. \uf0b7 Heavy rains"], ["**10.**", "Excavation of Water reservoir 21,000 M3 , Fish Ponds and Farm Access roads at Liramagoya Investment s Ltd farm \u2013Gulu district", "0.26", "\uf0b7 The six-month project of was with start 01/07/2021 completed on time date \uf0b7 It was noted that although all the three ponds constructed were complete, the beneficiary farmer was yet to stock the ponds and they were not in use. \uf0b7 It was also noted that the ponds were not maintained regularly after completion and had developed thick overgrowth around the perimeters.", "\uf0b7 The anticipated services from the construction of the fish ponds have not been achieved.", "attributed the delays to presence of various fish predators within farm/ponds and promised to stock when this issue is resolved. the \uf0b7 The farmer"], ["**11.**", "Supply of 200 Tractors Capacity", "0", "\uf0b7 MAAIF contracted The Cooper Motors Corporation (CMC) on 23/5/2022 for supply of", "\uf0b7 The anticipated from the of service purchase agricultural", "\uf0b7 The consignment has since been fully"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 12, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "service Conclusion regarding delivery-", "Managemen t response"], "type": "table"}}, {"content": [["75HP (The Cooper Motors Corporation )", "", "200 implements. tractors and \uf0b7 GCC 12 states that delivery shall be within three (03) months from contract signing date \u2013 i.e. by 24/8/2022 \uf0b7 By the time of this audit, October 2022, delivery was still in progress and 100 tractors had been supplied.", "Equipment (tractors) has not yet been achieved timely.", "delivered and distribution to beneficiary farmers underway.", null], ["**12.**", "Supply of 5 Tractors Capacity 130HP (Terra Agri Solutions Ltd)", "0", "\uf0b7 Tractor implements not delivered despite expiry of contract period. signed \uf0b7 Contract worth UGX 2.278Bn on 4/6/2021 with delivery date within 3months from contract signing date hence delay in contract performance.", "\uf0b7 The anticipated from the of service purchase agricultural equipment (tractors) has not been achieved timely.", "to 19 \uf0b7 The delays in delivery were as a result of factories closure and restriction due Covid- pandemic and recently the Ukraine and Russia Wars limiting production, however, these tractor implements have been delivered. since"], ["**13.**", "Supply of 40 Tractors of capacity 90-100HP (Farm Engineering Industries Ltd)", "2.491", "\uf0b7 Tractor implements not delivered despite expiry of contract period. signed \uf0b7 Contract worth UGX 8.301Bn on 4/6/2021 with delivery date within 3months from contract signing date hence delay in contract performance. \uf0b7 31 tractors out of the 40 tractors delivered.", "\uf0b7 The anticipated from the of service purchase agricultural equipment (tractors) has not been achieved fully and timely.", "\uf0b7 The delays delivery to in were attributed to factories\u2019 closure and restrictions due COVID-19 pandemic and recently the Ukraine and Russia Wars. However, training the operators on operation and maintenanc e is progress and the 9 tractors are of in"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": [["still transit. in", null, null, null, null, null], ["**14.**", "Supply of 150 Single Axle (Power Tillers) Tractors - (Wash and Wills )", "3.48", "\uf0b7 I noted delays in contract implementation. \uf0b7 Call-off order raised on 14/6/2021 for delivery of 150 power tillers within 3months however, delivery was made on 22/3/2022 \u2013 more than 6months delays. \uf0b7 I also noted that the distribution process was still in progress and 72 power tillers were yet to be distributed to beneficiary farmers and still held at the Ministry yard.", "\uf0b7 The anticipated from the of service purchase agricultural equipment (power tillers) has not been timely and fully achieved.", "\uf0b7 The is distribution to beneficiary farmers dependent on the prior requirement of skilling and training of the operators and artisans of the beneficiary farmers/gro ups usage, operation, maintenanc e managemen t since this curbs down the equipment breakdown and budgetary costs controls and in"], ["**15.**", "Supply of 2 water well drilling rigs (Achilles Uganda Ltd)", "2.984", "\uf0b7 Equipment delivered on 30/11/2021 however, it was not yet in use by the time of this audit \u2013 November 2022.", "\uf0b7 The anticipated services from the purchase of water well drilling rigs are yet to be achieved.", "was attributed to delays in obtaining a drilling permit from the Ministry of Water and Environment . \uf0b7 This"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": "resources are put to proper utilization. Paragraph 16.13.11 of the Treasury Instruction, 2017 requires that for a government entity to be considered to have control over land only when it has the title. \nThe current financial reporting framework requires Land to be recognized as Non- produced assets in the statement of financial position (effective 2014) for all reporting entities on both Modified accrual and accrual basis of Accounting. The framework further requires land procured prior to 2014, and where the value cannot be ascertained to be recorded in the memorandum statement to the financial statements. \nI observed that Ministries, Departments and Agencies (MDAs), and Local Governments (LGs) have challenges with regard to planning and budgeting, protecting, reporting, utilization and disposal of Public Land. These challenges include; inadequate record keeping, non-compliance to recognition and measurement criteria, loss of entity control due to encroachment and encumbrances, and lack of land titles, among others. These have negatively affected the quality of financial statements, and hampered service delivery and fulfillment of entity mandates. \nDocuments, such as; Laws and Regulations, approved strategic plans, policy statements, budgets, Financial Statements, Asset Register, Court case files and correspondences, Land titles and lease files were reviewed. In additions, I interacted with entity management and discussed issues affecting public land management. Furthermore, I physically inspected some pieces of land owned by the entities. \nFrom the procedures undertaken, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}]], "page": 15, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**2.1**", "16.6.1 of the Treasury Instruction, 2017 requires the Accounting officer to maintain an electronic or manual register. Furthermore, Instruction 10.12.4 of the Treasury Instruction, 2017 requires all fixed assets acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS I noted that out of the sampled 62 pieces of land with unspecified acreage held, 56 pieces of titled land measuring approximately 167.989 hectares costing UGX.11.38Bn were not recorded in the entity land/assets register. I further noted that the 56 pieces of land measuring approximately 167.989 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non- produced assets in the financial statements. This was attributed to the fact that the ministry lacks sufficient knowledge and records about pieces of land held by it. The incomplete recording of land in the land register affects the entity\u2019s ability to keep track and monitor all its land and misstatement of the non-produced asset in the statement of financial statements The Accounting Officer explained that the information containing the land catalogue is an estimate based on information from the District production teams and its authenticity/accuracy will be ascertained once the land is professionally surveyed and titled and thereafter duly recorded in the Land Register and Asset Register. **Maintenance of Land Register** Instruction", "advised the Accounting Officer to always ensure that the Ministry\u2019s Land register the GFMIS Asset module are updated. and I"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**2.2**", "16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. I noted that out of the 62 pieces of land with unknown acreage held, 27 pieces measuring approximately 61.856 hectares valued at UGX.1.865Bn had encumbrances in the form of caveats, court injunctions and encroachment by the local population. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. The Accounting Officer explained that efforts to resolve land encroachment are ongoing, however issues of land grabbing are rampant and given the provisions of the Constitution and Land Act it is expected that this exercise will attract a lot of confrontation. **Encumbrance on Public Land** Instruction", "advised the Accounting Officer to resolve all forms of encumbrances to ensure uninterrupted utilization of land for service delivery. I"], ["**2.3**", "**Titling and Transfer** 49 (c) of the Land Act, Cap 227, requires that Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. noted that out of the 62 pieces of land with unspecified acreage the Ministry held, fifty nine (59) pieces (94%) of land measuring approximately 125.788 hectares did not have land titles. of Land titles may result into encroachment, disputes and loss of public land. Management explained that the Ministry has several pieces of land spread across the Country and in an effort to identify, quantify survey and title this land, a Committee was established to undertake the assignment which has established a draft catalogue stating where the land is located, estimated acreage, estimated value and the status of encroachment. However, due to budget constraints the Ministry has not been able to survey and title most of the land. I Section Lack", "advised the Accounting Officer to liaise with MoFPED for the necessary funding of this critical activity to expedite the process of acquiring land titles. I"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following matters which have been disclosed in note 24 and the memorandum statement of reported losses of public moneys, stores and other assets of the financial statements of the Ministry; \nA review of the trend of MAAIF\u2019s domestic arrears showed a 4% increase of UGX.0.427Bn from UGX.11.029Bn as at 30 th June 2021 to UGX.11.456Bn as at 30 th June 2022 as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}]], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table Showing the Trend of Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1**", "30 th June 2020", "12,956,698,113", "-"], ["**2**", "30 th June 2021", "11,029,291,938", "(15%)"], ["**3**", "30 th June 2022", "11,456,443,943", "4%"]], "metadata": {"headings": [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/N", "Year End", "Total Outstanding Commitments at year end(UGX)", "% Decrease Increase/"], "type": "table"}}, {"content": "Continued incurrence of domestic arrears adversely hampers budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. \nThe Accounting Officer explained that domestic arrears arose mainly out of commitments of Government of Uganda membership to various International Organizations and therefore not contracted by the Ministry. \nI advised the Accounting Officer to continue engaging MoFPED to ensure that all the arrears are settled and in future strictly adhere to the Commitment Control System. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}]], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "metadata": {"headings": [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 34 (1) of the Public Finance Management Act, 2015 states that an Accounting Officer shall be responsible for the management of the assets and the inventories of the vote. On the contrary, a review of the stores management records and inspection of the stores revealed that during the year under review there was a fire outbreak at MAAIF stores located along Buganda Road in which a number of inventory items were lost. Review of the Accounting Officers report on the outbreak revealed the following; \ni. The stores at Wandegeya are general, storing various items together including fertilizers, pesticides, herbicides, assorted stationery, veterinary drugs, vaccines, spray pumps, protective gears, assets like refrigerators, items for disposal, equipment used in entomology (bee smokers, hives) among others. \nI observed that all items are kept and comingled together without separating them in their different categories. \nManagement explained that the Ministry will in a phased approach organize the stores and ensure inventory items are properly kept. \nI advised the Accounting Officer to fast track the process of organizing the stores, procure the necessary firefighting equipment and undertake training for all stores personnel and guards on fire prevention measures.", "metadata": {"headings": [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}], [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}], [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}]], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Matters", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 18, "level": 3}}, {"headings_1": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 18, "level": 3}}, {"headings_1": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, [{"headings_0": {"content": "Other Matters", "page": 18, "level": 3}}, {"headings_1": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}]], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the Parish Development Model (PDM)", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 18, "level": 3}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "5.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 18, "level": 3}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Planning for PDM activities", "metadata": {"headings": [{"headings_0": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 11 (2) of the Public Finance and Management Regulations, 2016 requires the work plan of a vote to indicate the outputs of the vote for the financial year and the key performance indicators to be used to gauge the outputs. \nDuring the review, I noted that the Ministry spent UGX.0.233Bn on PDM activities however; these were not provided for in the Ministry\u2019s approved work plan for the year 2021/2022. Further, there was no evidence to show that the Ministry revised its work plan to provide for PDM activities as required by Regulation 14 (7) of the Public Finance Management Regulations, 2016. \nFailure to budget for activities in the entity work plan not only contravenes Regulation 14 (7) but also makes it impossible to assess the performance of the entity at the end of the year without set performance benchmark. Furthermore, diversion of funds to the unplanned activities renders achievement of the appropriation authority\u2019s objectives difficult. \nManagement explained that there was no additional budget for PDM activities and Ministry of Finance, Planning and Economic Development advised the Ministry to integrate PDM activities within the Ministry Budget. Further, the Ministry has since gone ahead to engage MFPED to provide funding for PDM.", "metadata": {"headings": [{"headings_0": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}, [{"headings_0": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}]], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table showing Extent of implementation of PDM planning activities before full", "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "roll-out", "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1**", "in at line value of Organize and coordinate farmers Parish/Ward level with chain enterprises selected for each Parish and from Parish Based Commodity Clusters", "Parish Based Commodity Clusters", null, "Number Parish Based Commodity Clusters", "Not specified by managemen t", "Not underta ken", "N/A", null, "Yet to be undertaken", null, "Funds released not"], ["**2**", "Link organized farmer groups/ associations to the zonal industrial hubs and industrial parks", "Organized farmer groups/asso ciations", null, "Number of farmer groups organized", "Not specified by managemen t", "Not underta ken", "N/A", null, "Yet to be undertaken", null, "Funds released not"], ["**3**", "Support mobilize farmers/associ ations to invest in community level facilities for commodity storage, primary processing and other post- harvest handling functions and", "Farmers /association s mobilized", null, "Number of farmers/ass ociations mobilized", "Not specified by managemen t", "Not underta ken", "N/A", null, "Yet to be undertaken", null, "Funds released not"], ["**Other prerequisites for kick off**", null, null, null, null, null, null, null, null, null, null, null], ["**S/ n**", "**What should be in place before full roll out**", null, "**Unit of measu re**", "**Expected**", "**Actual**", "**Variance**", null, "**Audit comment**", null, "**Management response**", null], ["**1**", "Functional working group Pillar", null, "Workin g Group", "1", "1", "0", null, "Working Group minutes not availed", null, "", null], ["**2**", "Pillar manual", null, "Manual", "1", "1", "0", null, "Availed", null, "", null], ["**3**", "MAAIF should have in place a functional agriculture extension system at the Parish level to support farmers", null, "", "Not specified by managemen t", "Not undertaken", "N/A", null, "Status reviewed not", null, "Funds not released", null], ["**4**", "Ensure that sufficient numbers of Production and Commercial Officers are recruited at the Districts to support the implementation of the PDM", null, "", "Not specified by managemen t", "Not undertaken", "N/A", null, "Status reviewed not", null, "Funds not released", null], ["**5**", "Establishment of a model demo of two heifers at Kibuku Primary School", null, "Model Farm", "1", "0", "1", null, "Not done", null, "Funds not released", null], ["**6**", "Establishment of a", null, "Model", "1", "0", "1", null, "Not done", null, "Funds not released", null]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/ N", "Pillar activity", "What should be in place before full roll out", "None", "Unit of measure", "Expected", "Actual", "Variance", "None", "Audit comment", "None", "Management response"], "type": "table"}}, {"content": [["", "model farmer demo with two heifers in Kibuku district", "farm", "", "", "", "", ""], ["**7**", "Establishment of a state of the art fish pond demo for a model farmer in Kibuku district", "Demo fish pond", "1", "0", "1", "Not done", "Funds not released"], ["**8**", "Organize stakeholder meetings sensitization awareness creation on PDM Pillar one for and regional", "Meeting s", "1", "0", "1", "Not done", "Funds not released"], ["**9**", "Develop and print the Enterprise Selection Guide", "Selectio n guide", "1", "0", "1", "Not done", "Developed but not printed & disseminated, pending availability of funds."], ["**10**", "Harmonized Kyankwanzi Retreat for DPOs, DVOs, DCDOs, DAOs, LCVs, CAOs and RDCs", "Worksh op", "1", "0", "1", "Not done", "Funds not released"], ["", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "Failure to fully implement the above activities before full roll out exposes the programme to implementation challenges which may impair the achievement of the pillar objectives. \nThe Accounting Officer explained that management had gone ahead to engage MFPED to provide funding for PDM but are still waiting for the response. \nI advised the Accounting Officer to continue liaising with the MoFPED and obtain the necessary funding for Pillar one activities to enhance overall achievement of the MAAIF mandate.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}], [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}]], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "6.0 Agricultural Extension Services at the Ministry", "metadata": {"headings": [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "One of the key mandates of MAAIF is to support farmers within the country with high quality and reliable agricultural extension services. As a Lead Agency, MAAIF is implementing the primary pillar of the Parish Development Model (PDM) known as the Agriculture Value Chain Development (Production, Storage, Processing and Marketing) aimed at supporting the transformation of all Ugandans specifically the households in subsistence production through sustainably increasing the efficiency, productivity and profitability of the subsistence households. \nCountry thereby limiting the intended impact of the PDM with regards to increasing the efficiency, productivity and profitability of the subsistence households. \nThe Accounting Officer explained that the Directorate of Agricultural Extension Services (DAES) closely worked with District Local Government Production Departments and identified the key outputs that they should report on with performance indicators and that the DAES is currently updating these indicators to include relevant outputs of the Parish Development Model (PDM). \nI advised the Accounting Officer to expedite the process of developing and updating the key performance indicators in line with expected outputs so as to facilitate the Parish Development (PDM) and achieve its overall objective.", "metadata": {"headings": [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}], [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}], [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}]], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "6.2 Slow Recruitment Process in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}, {"headings_1": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that the Ministry planned to recruit up to 9,275 extension workers to support the extension function. At the time of drafting this report, only 4,031 extension workers had been recruited which is a performance of 57% as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}, {"headings_1": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table showing Performance in recruitment of extension workers", "metadata": {"headings": [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1**", "District Level", "5,658", "963", "4,695", "83%"], ["**2**", "Municipal Level", "241", "33", "208", "86%"], ["**3**", "Sub County Level", "3,376", "3,035", "341", "10%"], ["", "**Totals**", "**9,275**", "**4,031**", "**5,244**", "**57%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/N", "Planned level", "Total planned Positions", "Total Positions filled up to date 2021/2022.", "Variance", "% Variance"], "type": "table"}}, {"content": "Failure to provide sufficient agricultural extension services to farmers more especially at the Sub County level affects the production and productivity of the sector. \nThe Accounting Officer promised to engage Ministry of Finance, Planning and Economic Development to increase on the budget for wage in order to reduce on the staffing gap. \nI advised the Accounting Officer to follow up with the MoFPED to secure funds for the recruitment process throughout the country so as to increase agricultural production and productivity. \nconsistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}, [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}], [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}], [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}]], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Agriculture, Animal Industry and Fisheries. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Authority's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}]], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}]], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Ministry's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"content": "- Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Ministry's ability to continue as a going concern. 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's report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"content": "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. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}]], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matter raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "7.0 Management of IT Investments", "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "The Government of Uganda (GOU) is making large investments in Information Technology (IT) systems because of the tremendous benefits that IT can bring to its operations and services. One of the key programmes of NDPIII 2020/21-2024/25 is D i g i tal Transformation, in which Government of Uganda, aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development. \nAs a result of national prioritisation of ICT, the Auditor General undertook a thematic audit covering three financial years\u2019 expenditure (2019/20 to 2021/22) to scrutinize the management of IT Investments across Government. The overall objective was to assess whether the IT investments in Government are strategically aligned, managed appropriately and focused on achieving the NDP III objective. The procedures undertaken covered: planning and budgeting; procurement, utilization, maintenance and disposal of IT systems; governance, and financial reporting. \nFor the current year 2021/2022, the entity budgeted for UGX.360,000,000 for acquisition and implementation of IT systems and equipment and received UGX.220,000000 \nA review of ICT activities implemented revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}, [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}]], "page": 24, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**7.1**", "**of** ICT Systems Development Lifecycle (SDLC) requires a systematic approach which includes; initiation, planning and execution. In addition, I made my assessment basing on PS/ST and NITA-U guidance on ICT developments which aim to promote rationalisation and avoid further development of isolated IT systems in MDAs and LGs. During the audit of MAAIF, I observed the following; A total of two (02) IT systems whose costs could not be established were not cleared by NITA-U. ii. The two (02) IT systems acquired above were not being optimally utilized by the Ministry. iii. A total of two (2) IT systems with un specified cost were not recorded in the assets register. Further, twenty-four (24) IT Hardware sampled were not recorded in the asset register in the format prescribed by the Accountant General, which required capturing; owner, designated custodian, specific identification of the asset, risk classification, date of purchase, acquisition cost, estimated useful life, physical location, and condition. iv. A total of three (3) IT systems of unspecified costing with different functions acquired through donations from Trade Mark East Africa, USAID and FAO were not properly recorded in the Assets register. v. I noted that the entity had not undertaken any system upgrade on the two (2) systems procured during the years **Procurement/Development** Use Software/Licenses (IT Systems) and Equipment** **and** The i.", "advised the Accounting Officer to enhance controls and improve compliance with the policies and guidelines. I"]], "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["under review may to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery. lead Accounting Officer explained that the two systems in question are being revised to form one single system and Clearance from NITA-U shall be sought for future ICT procurements. He also stated that a Senior Officer had been assigned the role of updating the ICT Asset Register as per Accountant General\u2019s prescription Systems while maintenance and upgrades shall continue to be upheld to preserve integrity and availability of data and the systems. Non-compliance The", "", null], ["**7.2**", "**Disposal and Decommissioning of ICT Assets** 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations, 2014 together with the PFMA, 2015 require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted; i. Twenty-nine (29) IT equipment whose cost could not be established recommended for disposal by board of survey report were not disposed. disposal of IT assets leads to further diminution in value and loss to government. Accounting Officer explained that the Ministry does not have sufficient budget to purchase new It equipment and as a result, the old items continue to be used. Paragraph Delayed The", "advised the Accounting Officer to consider disposing off the ICT assets in accordance with the recommendations of Survey. the Board of I"], ["**7.3**", "**ICT Governance** IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT sustains and extends its strategies and objectives. However, a review of the ICT governance structure of the entity revealed that; i. There were no specific structures that steer and oversee ICT implementation. In addition, there was no evidence of representation in top management. ii. The approved staff structure has a total of six (6) approved positions out of which four (4) are filled with the required qualifications representing 67%. iii. A review of Internal Audit, and follow up of Auditor General\u2019s prior year reports and ICT directives and guidance, revealed that there is no appropriate follow-up of issues raised regarding ICT weaknesses iv. There was no IT risk management framework/policy at MAAIF. I further noted that there was no risk register. v. There was no business continuity plan, contrary to Section", "advised the Accounting Officer to institute governance policies, structures to effectively manage ICT investments in consultation with other stakeholders. I"]], "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["under review may to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery. lead Accounting Officer explained that the two systems in question are being revised to form one single system and Clearance from NITA-U shall be sought for future ICT procurements. He also stated that a Senior Officer had been assigned the role of updating the ICT Asset Register as per Accountant General\u2019s prescription Systems while maintenance and upgrades shall continue to be upheld to preserve integrity and availability of data and the systems. Non-compliance The", "", null], ["**7.2**", "**Disposal and Decommissioning of ICT Assets** 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations, 2014 together with the PFMA, 2015 require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted; i. Twenty-nine (29) IT equipment whose cost could not be established recommended for disposal by board of survey report were not disposed. disposal of IT assets leads to further diminution in value and loss to government. Accounting Officer explained that the Ministry does not have sufficient budget to purchase new It equipment and as a result, the old items continue to be used. Paragraph Delayed The", "advised the Accounting Officer to consider disposing off the ICT assets in accordance with the recommendations of Survey. the Board of I"], ["**7.3**", "**ICT Governance** IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT sustains and extends its strategies and objectives. However, a review of the ICT governance structure of the entity revealed that; i. There were no specific structures that steer and oversee ICT implementation. In addition, there was no evidence of representation in top management. ii. The approved staff structure has a total of six (6) approved positions out of which four (4) are filled with the required qualifications representing 67%. iii. A review of Internal Audit, and follow up of Auditor General\u2019s prior year reports and ICT directives and guidance, revealed that there is no appropriate follow-up of issues raised regarding ICT weaknesses iv. There was no IT risk management framework/policy at MAAIF. I further noted that there was no risk register. v. There was no business continuity plan, contrary to Section", "advised the Accounting Officer to institute governance policies, structures to effectively manage ICT investments in consultation with other stakeholders. I"]], "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["4.6 of the National Information Security Policy 2014. of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives. Accounting Officer promised to strengthen governance structures at the Ministry to manage ICT investments in consultation with other stakeholders. He also confirmed that a draft ICT Policy is being developed and once approved, it will guide the risk management process for IT systems. Absence The", ""]], "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation"], "type": "table"}}, {"content": "8.0 Management of Public Land", "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**8.1**", "Plans) Regulations, 2018 requires **Planning & Budgeting for Land Acquisition** Regulation 25 (1) of The National Planning Authority (Development a decentralised planning institution to prepare a development plan highlighting the development needs of the institution. In addition, Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based on the pre- determined objectives and outputs as provided in the strategic plans of the sector/entity. I noted that the Ministry acquired 1,342.61 hectares of Land at UGX.36.252Bn in the period under review (2018/19-2021/22). However, I could not ascertain whether the acquired land was over or under the planned requirements because the Ministry strategic plan (2015/2016-2019/2020) did not quantify the planned acreage of land. The Ministry budgeted to acquire unspecified acreage of land at a cost of UGX.38.793Bn in the Financial years 2018/19- 2021/22, out of which UGX.36.316Bn was availed for Land acquisition representing 93.6% performance. Further, of the availed UGX.36.31Bn, UGX.36.252Bn (99.8%) was spent by the Ministry during the period under review resulting in under absorption of UGX.0.064Bn. Unplanned acquisitions may result into sub-optimal expenditure as well as idle chunks of land. The Accounting Officer promised to engage MoFPED and ensure that funds are availed as planned.", "advised the Accounting Officer to in future quantify planned acreage in the strategic plans to ensure that subsequent budgets are in line with the strategic objectives set out the Ministry\u2019s development plan. in I"], ["**8.2**", "**Irregular Procurement of Land** Instruction 8.10.3 of the Treasury Instruction, 2017 requires an Accounting Officer to ensure that the public procurement management process is in accordance with the PPDA Act. A review of the procurement plan, reports, payment file and Land inventory revealed the following; \uf0b7 The Ministry acquired 1,342.61 hectares costing UGX.36.252Bn in the period under review (2018/19- 2021/22) using direct procurement without the approval of the Contracts Committee contrary to Section 85 (2) of", "advised the Accounting Officer to ensure that future land acquisitions are done as per the PPDA Guidelines. I"]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["the PPDA Act, 2003. \uf0b7 The Ministry acquired 1,081.9 hectares of land for the Oil Palm project at UGX.30.51Bn above the 200m threshold without the Attorney General\u2019s clearance contrary to Article 119(5) the Constitution of Uganda, 1995. Land procurement may result into acquisition of land at higher costs, diversion of funds to fund land acquisitions and committing Government on unfavourable terms. Management explained that the land acquired under oil palm project has to meet certain suitability factors to favour oil palm growing, Settlement pattern (sparsely populated areas) and geographical setting (around water bodies). In addition, management explained that land acquired under the PISD and Aquaculture project was to compensate project affected persons which doesn\u2019t follow the usual procurement methods. Irregular", "", null], ["**8.3**", "**Non-Involvement of ULC during Land Acquisition** Section 49 (b) of the Land Act, Cap 227, states that: The Uganda Land Commission shall hold and manage any land in Uganda which is vested in or acquired by the Government in accordance with the Constitution. Paragraph 5.2.5 of the GoU Asset Management Framework and Guidelines 2020, issued by the Accountant General requires the Uganda Land Commission to be informed of the land acquisition by other entities so as to update the GOU comprehensive Land register. I noted that all the 1,342.61 hectares were purchased by the Ministry without evidence of involvement or approval of ULC in the acquisition of land. Non-involvement of the Uganda Land Commission by the Ministry in land acquisition affects the effective management of Public Land by ULC. The Accounting Officer explained that the Uganda Land Commission is informed about land acquisition by MAAIF to aid updating the GOU Comprehensive Land register; however no evidence was availed to that effect.", "advised the Accounting Officer to always notify the Uganda Land Commission and obtain approval prior to any Land acquisition for effective management Public Land. of I"], ["**8.4**", "**Failure to Transfer Land into the Custody of ULC** Section 49 of the Land Act Cap 227 requires the Uganda Land Commission to hold and manage all the land in Uganda which is vested in or acquired by the Government including land acquired by the Government abroad. Instruction 16.13.11 of the Treasury Instruction, 2017 requires that for land, a government entity shall be considered to have control if it has the title. According to the Instruction, the title of government land is usually with the Uganda Land Commission. I was not able to verify if the land titles for the four (4) pieces of land measuring approximately 41.844 hectares with a cost of UGX.32.27Bn that management indicated were titled and jointly owned/held with ULC since the physical titles were not availed for verification. The failure to transfer all government land into the custody of ULC is irregular and affects the Government\u2019s ability to effectively manage Public Land.", "advised the Accounting Officer to avail copies of these titles for verification. I"]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 27, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["the PPDA Act, 2003. \uf0b7 The Ministry acquired 1,081.9 hectares of land for the Oil Palm project at UGX.30.51Bn above the 200m threshold without the Attorney General\u2019s clearance contrary to Article 119(5) the Constitution of Uganda, 1995. Land procurement may result into acquisition of land at higher costs, diversion of funds to fund land acquisitions and committing Government on unfavourable terms. Management explained that the land acquired under oil palm project has to meet certain suitability factors to favour oil palm growing, Settlement pattern (sparsely populated areas) and geographical setting (around water bodies). In addition, management explained that land acquired under the PISD and Aquaculture project was to compensate project affected persons which doesn\u2019t follow the usual procurement methods. Irregular", "", null], ["**8.3**", "**Non-Involvement of ULC during Land Acquisition** Section 49 (b) of the Land Act, Cap 227, states that: The Uganda Land Commission shall hold and manage any land in Uganda which is vested in or acquired by the Government in accordance with the Constitution. Paragraph 5.2.5 of the GoU Asset Management Framework and Guidelines 2020, issued by the Accountant General requires the Uganda Land Commission to be informed of the land acquisition by other entities so as to update the GOU comprehensive Land register. I noted that all the 1,342.61 hectares were purchased by the Ministry without evidence of involvement or approval of ULC in the acquisition of land. Non-involvement of the Uganda Land Commission by the Ministry in land acquisition affects the effective management of Public Land by ULC. The Accounting Officer explained that the Uganda Land Commission is informed about land acquisition by MAAIF to aid updating the GOU Comprehensive Land register; however no evidence was availed to that effect.", "advised the Accounting Officer to always notify the Uganda Land Commission and obtain approval prior to any Land acquisition for effective management Public Land. of I"], ["**8.4**", "**Failure to Transfer Land into the Custody of ULC** Section 49 of the Land Act Cap 227 requires the Uganda Land Commission to hold and manage all the land in Uganda which is vested in or acquired by the Government including land acquired by the Government abroad. Instruction 16.13.11 of the Treasury Instruction, 2017 requires that for land, a government entity shall be considered to have control if it has the title. According to the Instruction, the title of government land is usually with the Uganda Land Commission. I was not able to verify if the land titles for the four (4) pieces of land measuring approximately 41.844 hectares with a cost of UGX.32.27Bn that management indicated were titled and jointly owned/held with ULC since the physical titles were not availed for verification. The failure to transfer all government land into the custody of ULC is irregular and affects the Government\u2019s ability to effectively manage Public Land.", "advised the Accounting Officer to avail copies of these titles for verification. I"]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 27, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["The Accounting officer explained that this Land must have been transferred to the Private Investors and requested for more clarity on the matter.", "", null], ["**8.5**", "**Utilization of Land for Delivery of Services** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that eighty-one (81) pieces of land measuring approximately 260.69 hectares (2%) were not used in accordance with the approved purpose set out in the strategic plan. Instead of using the land for oil palm development, some funds were used to acquire Land for compensation of Project Affected Persons under Irrigation Scheme Development in Central and Eastern Uganda (PISD) Project and Promoting commercial aquaculture in Uganda Project. also noted that 27 pieces of land measuring 61.856 hectares (44%) valued at UGX.1.865Bn (Initial cost) out of the sampled 62 pieces with unknown acreage were not utilized by the Ministry at the time of Audit. Use of land for unplanned purposes defeats the purpose for acquisition which may affect the entity\u2019s ability to achieve its intended objectives and Un-utilized land is susceptible to encroachment. Accounting Officer explained that according to the MAAIF strategic Plans, land is acquired for various purposes including oil palm development, irrigation schemes and aqua parks among others. However, my review of the strategic plan revealed only provision for Oil palm development. the Accounting officer explained that MAAIF had not had a robust programme to utilize all its pieces of land for production and other purposes until this year when Cabinet directed on the need to increase production for Food and Animal Feed Security and associated off taking activities which Programme has started with public land managed by Government Agencies. I I The Further,", "that advised the Accounting Officer to ensure the Ministry acquired land is used only for the planned purpose as per the strategic plan and that all land owned the Ministry is optimally utilized. by I"], ["**8.6**", "**Register of Leased Land** 8.4.4 of the GoU Asset Management Framework and Guidelines, 2020 requires a schedule of land or any other asset disposed through a lease arrangement to be maintained following the prescribed format. noted that whereas MAAIF leased out three (3) pieces of land measuring approximately seventeen (17) hectares during the period under review, the Ministry lacked a lease register documenting the total leased land for full disclosure making it difficult to confirm whether the three pieces had been recorded in the lease file held by ULC. This was attributed to the improper management of the leased I Guideline", "advised the Accounting Officer to put in place an updated leased land register. I"]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 28, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["The Accounting officer explained that this Land must have been transferred to the Private Investors and requested for more clarity on the matter.", "", null], ["**8.5**", "**Utilization of Land for Delivery of Services** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that eighty-one (81) pieces of land measuring approximately 260.69 hectares (2%) were not used in accordance with the approved purpose set out in the strategic plan. Instead of using the land for oil palm development, some funds were used to acquire Land for compensation of Project Affected Persons under Irrigation Scheme Development in Central and Eastern Uganda (PISD) Project and Promoting commercial aquaculture in Uganda Project. also noted that 27 pieces of land measuring 61.856 hectares (44%) valued at UGX.1.865Bn (Initial cost) out of the sampled 62 pieces with unknown acreage were not utilized by the Ministry at the time of Audit. Use of land for unplanned purposes defeats the purpose for acquisition which may affect the entity\u2019s ability to achieve its intended objectives and Un-utilized land is susceptible to encroachment. Accounting Officer explained that according to the MAAIF strategic Plans, land is acquired for various purposes including oil palm development, irrigation schemes and aqua parks among others. However, my review of the strategic plan revealed only provision for Oil palm development. the Accounting officer explained that MAAIF had not had a robust programme to utilize all its pieces of land for production and other purposes until this year when Cabinet directed on the need to increase production for Food and Animal Feed Security and associated off taking activities which Programme has started with public land managed by Government Agencies. I I The Further,", "that advised the Accounting Officer to ensure the Ministry acquired land is used only for the planned purpose as per the strategic plan and that all land owned the Ministry is optimally utilized. by I"], ["**8.6**", "**Register of Leased Land** 8.4.4 of the GoU Asset Management Framework and Guidelines, 2020 requires a schedule of land or any other asset disposed through a lease arrangement to be maintained following the prescribed format. noted that whereas MAAIF leased out three (3) pieces of land measuring approximately seventeen (17) hectares during the period under review, the Ministry lacked a lease register documenting the total leased land for full disclosure making it difficult to confirm whether the three pieces had been recorded in the lease file held by ULC. This was attributed to the improper management of the leased I Guideline", "advised the Accounting Officer to put in place an updated leased land register. I"]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 28, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["land and the leasing process. The failure to have an updated leased land register affects the entity\u2019s ability to properly manage the public land, which may result into loss of revenue and or fraud. The Accounting Officer acknowledged the anomaly and promised that a lease register documenting the total leased land for full disclosure shall be maintained and updated with ULC once surveying and titling of the land is finalised.", "", null], ["**8.7**", "**Irregular allocation of Land by District Land Boards** **(DLB)** Regulation 23 (1) of the Land Regulations, 2004 on procedure in connection with allocation of land by the board requires a person to apply to the board to be allocated land in the district which is not owned by any person or authority. In addition, Regulation 23 (2) of the Land Regulations, 2004 requires the Commission to advertise the application by giving notice in a newspaper with wide circulation to draw the attention of persons likely to be affected by the application, invite any person to comment on or object to the application and thereafter determine whether the applicant should be allocated the land for which the application is made. I noted that the District Land Boards allocated/leased 3 pieces of land measuring approximately 17 hectares that it did not have control over. I further observed that the Pieces of land were allocated without advertising or drawing attention to persons likely to be affected by the applications. in lease management processes could potentially lead to loss of revenue and public land. The Accounting Officer explained that on several occasions, districts allocate Ministry land without the Ministry\u2019s knowledge. In cases where the Ministry has learnt of this unfortunate occurrence, action has been taken, mainly to cancel titles issued in error. \uf0b7 \uf0b7 Irregularities", "I advised the Accounting Officer to ensure that all titles under the control of DLB bear the entity\u2019s name as user/beneficiary of the Land."]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "insufficient budget provisions, lack of criteria to guide payments, and lack of registers, among others. Based on the severity of the above risks, the OAG selected court awards and compensation as a focus area for the audit of selected entities for the financial year 2021/2022. The audit focused on the following area: \n(1) Adequacy of the budget provision \n(2) \nExistence of criteria to guide settlement (3) Timeliness in settlement of cases \n(4) Records management \n(5) Any irregularities \nFrom the procedures undertaken, I noted the following; \n9.1", "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}]], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}, {"headings_1": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for the government debt and any other financial liabilities for the financial year to which the annual budget relates. \nI observed that MAAIF did not provide an adequate budgetary provision for settlement of liabilities relating to court awards and compensations as at 30 th June 2021 by UGX.0.5Bn as shown in the table below", "metadata": {"headings": [{"headings_0": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}, {"headings_1": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, [{"headings_0": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}, {"headings_1": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}]], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table showing Budgets for outstanding court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["549,272,513", "0", "549,272,513"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Outstanding balance as at 30 th June 2021 (UGX)", "Budget 2021/2022 (UGX) for FY", "Variance (UGX)"], "type": "table"}}, {"content": "Failure to budget for settlement of liabilities results in delayed settlement and further accumulation of interest on the outstanding debt. \nThe Accounting Officer explained that management had contacted Ministry of Justice & Constitutional Affairs for information regarding MAAIF court cases to facilitate proper budgeting. \n(certificate of orders), Human rights violation cases, public interest cases, and high- interest rate cases, among others. \nWithout a clear criterion for settlement of these court awards, there is a risk that compensations will be made in a haphazard manner and may lead to further wastage of resources. \nThe Accounting Officer explained that overtime, court cases have been brought against MAAIF and judgements issued, however most of this information is not timely relayed to the Ministry hence, the inability of the Ministry to quantify the cumulative totals of the court awards for budgeting purposes. He also gave assurance that the Ministry is engaging AG\u2019s office for details for purposes of budgeting for the same and after quantification of the court award obligations, and subsequently budgeting for the same, then guidelines for payment shall be developed in consultation with MFPED. \nI advised the Accounting Officer to fast track development of formal guidelines to streamline the management and settlement of court awards and compensations. \n9.3", "metadata": {"headings": [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}, [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}]], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "cases as at 30 th June 2022 \nThe legal maxim that Justice delayed is Justice denied means that if legal redress is available for a party that has suffered some injury, but is not forthcoming in a timely manner, it is effectively the same as having no redress at all. \nI reviewed three (3) cases where awards and compensations had been granted. Two cases had taken between 0- 4years without being settled as at 30 th June 2022 while in one of the cases details were not availed making it difficult to determine the delay. \nDelays to compensate affected parties results in further accumulation of interest, and denies the timely delivery of Justice. In the case of MAAIF a total of UGX.10.72Bn accrued as interest due to delayed payments. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}], [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}], [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}]], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table Showing interest accrued on unpaid awarded compensations", "metadata": {"headings": [{"headings_0": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}, {"headings_1": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1**", "Civil suit No. 322 of 1994", "Namuyanja Olivia and Others Versus Attorney General", "25 th April 2019", "280,000,000", "33,600,000 as at 21 st August 2021", "313,602,042"], ["**2**", "Civil Suit NO.047 of 2014:", "Ambitious Construction Limited Attorney General. co. Versus", "12 th Decembe r 2019", "69,224,171", "138,448,342", "207,672,513"], ["", "", "**Total**", "", "", "**172,048,342**", "**521,274,555**"]], "metadata": {"headings": [{"headings_0": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}, {"headings_1": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S.N", "Case Referenc e", "Details", "Date of Decision", "Awarded amount(UG X)", "Interest accrued (UGX)", "Total amount (UGX)"], "type": "table"}}, {"content": "9.4", "metadata": {"headings": [{"headings_0": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}, {"headings_1": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Failure to develop and maintain a detailed Register of Cases", "metadata": {"headings": [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Chapter 8 (8.1) of Guidelines for the Management of Contingent Liabilities provides that the government entities shall provide the ministry of Justice and MOFPED semi- annually with information about court cases detailing the date, name of entity claim is lodged against, name of the plaintiff, name of the defender, category of claim, whether a claim is quantifiable or non-quantifiable, stage of the court process. In addition, the entity should maintain a central data source of all case-related information. \nI observed that MAAIF did not maintain a comprehensive register or record of cases showing the case file number, details of the plaintiff, category of claims, the status of the claim (quantifiable/non-quantifiable), stage of the court process, responsible officer, legal representation and likely outcome among others and as such the entity could not make submissions to MoFPED and MoJCA as required. \nAbsence of a complete/credible data source may result in the Ministry making decisions based on inconsistent, incomplete or inaccurate information and may affect the tracking, recording or reporting and management of court cases. \nThe Accounting Officer explained that once they get the required information from MJCA, a comprehensive register will be put in place.", "metadata": {"headings": [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}, [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}], [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}], [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}]], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "The Accounting Officer was advised to forthwith liaise with MoJCA and be availed the required information.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "10.0 Understaffing in the Core/Mandate Departments", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "A review of the Ministry\u2019s staff establishment revealed that out of 945 approved positions, only 652 was filled and the rest of the positions (293) were still vacant representing 31% staffing gap. Notably, it was observed that the core departments are significantly understaffed with the crop resources directorate at 37% level of unfilled positions, animal directorate 42%, Fisheries directorate 38% whereas other non-core departments such as finance and administration is relatively staffed with a 13% shortage. Refer to the table below;", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1**", "Directorate of Animal resources", "207", "120", "87", "42%"], ["**2**", "Directorate of Crop resources", "156", "98", "58", "37%"], ["**3**", "Directorate of Fisheries", "122", "76", "46", "38%"], ["**4**", "Directorate of Agricultural Extension Service", "43", "30", "13", "30%"], ["**5**", "Department of agriculture infrastructure and mechanization", "39", "28", "11", "28%"], ["**6**", "Fisheries training institute", "63", "40", "23", "37%"], ["**7**", "Bukalasa agricultural college", "120", "103", "17", "14%"], ["**8**", "National Farmers Leadership Centre", "49", "30", "19", "39%"], ["**9**", "Finance and Administration", "146", "127", "19", "13%"], ["", "**Total**", "**945**", "**652**", "**293**", "**31%**"]], "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/N", "Directorate/department", "Approved", "Filled", "Vacant", "Percentage"], "type": "table"}}, {"content": "I observed a number of unfilled key positions such as Directors, Commissioners, Assistant Commissioners and Principals in these key and core Directorates. \nThe high level of staffing gaps leads to work overload on the existing staff and also negatively impacts on the Ministry\u2019s capacity to effectively deliver its mandate. It further impacts negatively on service delivery. \nManagement explained that the staffing position of the Ministry has since improved following the appointment of 32 new staff and promotion of 8 staff from June 2022 to- date and all the critical vacancies have been submitted to PSC for filling. They also noted the challenge of wage shortfall which makes them unable to recruit more staff. \nThe Accounting Officer was advised to liaise with the Ministry of Public Service and Ministry of Finance Planning and Economic Development to ensure that the staffing gaps are addressed.", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "11.0 Management of Pension and Gratuity", "metadata": {"headings": [{"headings_0": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}, {"headings_1": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Government of Uganda (GOU) has over the years implemented a number of reforms and guidelines aimed at streamlining the management of pension and gratuity within the civil service. Despite these reforms, government still faces a number of challenges in the management of pension and gratuity such as; shortfalls in pension payments due to lack of sufficient budgets, delayed processing of pension benefits, non/delayed payment of retired officers even when their pension files had been approved and payment files uploaded on the IPPS/IFMS interface, and use of wage balances to pay off residual pension arrears without obtaining clearance from Permanent Secretary and Secretary to the Treasury (PSST) among others. \nI undertook an audit of the management of pension and gratuity in MAAIF and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}, {"headings_1": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, [{"headings_0": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}, {"headings_1": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "11.1 Failure to budget for Pension arrears", "metadata": {"headings": [{"headings_0": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}, {"headings_1": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Guideline 53 of the Budget Execution Circular for the FY 2021/2022 holds Accounting Officers responsible for budgeting, management and payments of salaries, wages, pension and gratuity under their votes to ensure that all Public Servants and Pensioners are paid by the 28 th day of every month in line with Government Policy. \nA review of the entity\u2019s annual budgets and work plans revealed that the entity had no budget for settlement of pension arrears for the year under review. Despite this the entity went ahead and paid out UGX.0.223Bn in relation to settlement of pension arrears. \nThe funds used to settle these pension arrears were diverted from the current year\u2019s pension budget lines resulting into accumulation of more pension arrears. \nI advised the Accounting Officer to provide appropriate and adequate budget for Pension arrears in line with the budget execution circulars. \n11.2", "metadata": {"headings": [{"headings_0": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}, {"headings_1": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}, [{"headings_0": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}, {"headings_1": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}], [{"headings_0": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}, {"headings_1": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Delayed access of Pensioners to the Pension Payroll", "metadata": {"headings": [{"headings_0": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}, {"headings_1": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. \nI noted that out of the eleven (11) staff that retired during the year under review, two (2) pensioners delayed to access the pension payroll. The average delay was more than one hundred and sixty-three (163) days as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}, {"headings_1": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}, [{"headings_0": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}, {"headings_1": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}]], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table showing timeliness of access to Pension payroll", "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1.**", "57567", "Albert Stephen Muwaya", "16/08/2021", "Mar-22", "211"], ["**2.**", "57664", "Godfrey Sunday", "23/04/2022", "Yet to access", "114 (by end of Aug 2022)"], ["", "**Total**", "", "", "", "**325**"], ["", "**Average**", "", "", "", "**162.50**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["NO", "Employee ID", "Employee Name", "Retirement date/death date (A)", "Month payroll was accessed (B)", "Time taken (days) to access the payroll C=(B-A)"], "type": "table"}}, {"content": "Delayed access to the pension payroll denies retirees their pension and also may result in unspent pension funds and accumulation of pension arrears. \nThe Accounting Officer explained that the case for delayed access to the pension payroll in respect to Albert Stephen Muwaya was as a result of loss of National ID which is a requirement for verification before accessing the pension payroll, in line with Establishment Notice No.5 of 2019 and the administrators of the estate of the late Godfrey Sunday had not furnished the Ministry with relevant documents like letters of administration, estate bank account to facilitate processing of survivor benefits. \nI advised the Accounting Officer to ensure adequate sensitisation of retirees is undertaken during the six months prior to the mandatory retirement date to enable them avail the requisite documentation. Dependants for the deceased should also be informed immediately on demise of their family members of the requisite documentation to facilitate timely access to pension and gratuity entitlements. \nreports, the payroll payment file amounts were verified as the most accurate and relied on for processing of pension payments. \nUnreconciled Pension payroll register and pension interface file expose the entity to risks of underpayment of pension and gratuity which may deny beneficiaries their benefits and results in accumulation of arrears which is irregular. \nManagement explained that they had also noted the different amounts between those indicated on the payroll register reports and payroll payment files. \nI advised the Accounting Officer to undertake a comprehensive clean-up of the payroll register and reconcile pensioner\u2019s entitlements.", "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}, [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}]], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "11.4 Payment of unverified residual pension arrears", "metadata": {"headings": [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Guideline 62 of the Budget Execution Circular for the FYR 2021/2022 required Accounting Officers to submit pension and gratuity arrears to MOFPED before 15 th March 2021 for verification. The PS/ST further informed Accounting Officers that funds to clear the arrears would be released in respective votes in the first quarter of FYR 2021/2022 with a detailed schedule of claimants. \nIt was however observed that out of the 43 pensioners with residual arrears, only two (2) pensioners were verified by MoFPED for payment. I noted that MAAIF went ahead and paid UGX.0.265Bn as residual arrears to forty-one (41) staff/pensioners who had not been verified and therefore not part of the schedule provided by MoFPED. \nThere is a risk that this may lead to overstatement of domestic arrears paid during the year and mischarge/diversion of funds from other expenditure lines. \nThe Accounting Officer explained that following the failure by some pensioners to submit life certificates, there were unspent pension funds which if not spent would return to the treasury and these funds were utilized to pay arrears for new pensioners that had been approved to access payroll. \nI advised the Accounting Officer to always adhere to the guidance and regulations regarding payment of pension residual arrears.", "metadata": {"headings": [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}]], "page": 35, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "12.1 Incomplete Project Approvals", "metadata": {"headings": [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 43 of the Budget Execution Circular 2020/2021 required that new projects that were given conditional approvals and issued codes to enable them access the budget for financial year 2020/2021 due to their strategic nature and finalization of negotiations for external financing to fast track the completion of relevant approval stages in line with Public Investment Management System (PIMS) framework. \nI observed that the Development of Sustainable cashew nut Value chain in Uganda Project did not complete the mandatory approval stages. Although the project start date was 01/07/2020 with an end date of 30/06/2025; management only developed the concept note and never undertook other required activities to complete the approval stage. \nFor instance, the requirement to prepare a project profile which demonstrates the key results to be delivered by the project and how these results shall be measured, the requirement to undertake a prefeasibility study which demonstrates whether all alternative interventions have been evaluated and the requirement to undertake a detailed feasibility study for the option that contributes greatest to the economy were yet to be undertaken halfway into project implementation. \nThere is a risk that this Project is irregularly being implemented by the Ministry and is not well aligned to the Public Investment Plan. \nManagement explained that the funding of the Project is ringed fenced for seedlings procurement and the completion of the Cashew Nut Development Project process was affected by lack of funding to conduct Pre-feasibility and Feasibility studies. \nI advised the Accounting Officer to review the viability of the project and if found feasible, liaise with MoFPED for funding. \n12.2", "metadata": {"headings": [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}]], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Failure to Achieve Project Objective despite availability of Funds", "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "During the year under review, Management planned to spend UGX.2Bn on several Project activities out of which UGX.1.955Bn was released.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**224006**", "Agricultural supplies", "1,750", "1,750", "333", "1,417", "Unspent balanced returned to the consolidated fund"]], "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Account", "Account Type", "Revised Budget (\u2018000,000)", "Releases (\u2018000,000)", "Payment (\u2018000,000)", "Unspent (\u2018000,000)", "Remarks"], "type": "table"}}, {"content": [["", "at year end.", null, null, null, null, null], ["**227001**", "Travel Inland", "200", "160", "160", "-", "Funds spent on and of the sensitizing farmers, training trainers for March-June planting season although there was no distribution of seedlings made for the period \u2013 wasteful expenditure"], ["**227004**", "Fuel, Lubricants and Oils", "50", "45", "45", "-", null], ["**Total**", "", "**2,000**", "**1,955**", "**538**", "**1,417**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Account", "Account Type", "Revised Budget (\u2018000,000)", "Releases (\u2018000,000)", "Payment (\u2018000,000)", "Unspent (\u2018000,000)", "Remarks"], "type": "table"}}, {"content": "Failure to absorb funds negates the purpose for which these funds were availed and negatively affects the achievement of the Project targeted objectives. \nManagement explained that the procurement process commenced in good time to bring the cashew nursery farmers on board but by the time the procurement process was finalised it was past the planting season and unfortunately, this fell at the end of FY and as such funds had to be returned to the Consolidated Fund. \nI advised the Accounting Officer to look into the procurement processes with a view to ensuring timely procurements in order for the project to achieve the deliverables.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}], [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}]], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "metadata": {"headings": [{"headings_0": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 37, "level": 3}}, {"headings_1": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Physical inspection of the Ministry stores at MAAIF headquarters and Wandegeya revealed the following weaknesses in stores management;", "metadata": {"headings": [{"headings_0": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 37, "level": 3}}, {"headings_1": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- I observed that, due to lack of storage racks/shelves and holders, arrangement of items in all the stores was disorganized and as a result; several materials whether new, expired/obsolete/damaged such as agricultural supplies, stationery, furniture, computers, tyres and expired chemicals were mixed up, and or piled up and littered in the stores, along the corridors and on the ground.\n- Combustible/flammable items such as chemicals were mixed up with items like stationery, old and new furniture and old and new tyres posing a high risk of fire outbreak. In this regard, the stores at MAAIF headquarters had no firefighting equipment, whereas the fire extinguisher at Wandegeya stores expired in 2021.\n- I observed that all the store rooms have poor or insufficient lighting with stores personnel continually improvising with mobile phone torches to ease visibility \u2013 several store room sections at MAAIF headquarters and Wandegeya had no lighting and can only be accessed with torches.\n- A leaking roof was also observed in Wandegeya stores which could damage the inventory in stores.\n- Given that all the burnt items were left intact pending investigations, a large section of the burnt stores in Wandegeya oozes a variety of mixed up hazardous chemicals into the compound.", "metadata": {"headings": [{"headings_0": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 37, "level": 3}}, {"headings_1": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"content": "There is a risk that this could cause serious health effects on the staffs and the populace in the area. Refer to the inspection pictures below for details;", "metadata": {"headings": [{"headings_0": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 37, "level": 3}}, {"headings_1": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Pictorial view of the Stores at the MAAIF Headquarters -Entebbe", "metadata": {"headings": [{"headings_0": {"content": "Pictorial view of the Stores at the MAAIF Headquarters -Entebbe", "page": 38, "level": 5}}, {"headings_1": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 37, "level": 3}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "A make shift stores facility(metallic container) with several mixed up items piled on the floor", "metadata": {"headings": [{"headings_0": {"content": "A make shift stores facility(metallic container) with several mixed up items piled on the floor", "page": 38, "level": 5}}, {"headings_1": {"content": "Pictorial view of the Stores at the MAAIF Headquarters -Entebbe", "page": 38, "level": 5}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "metadata": {"headings": [{"headings_0": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}, {"headings_1": {"content": "A make shift stores facility(metallic container) with several mixed up items piled on the floor", "page": 38, "level": 5}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "shelves/racks", "metadata": {"headings": [{"headings_0": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}, {"headings_1": {"content": "A make shift stores facility(metallic container) with several mixed up items piled on the floor", "page": 38, "level": 5}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "metadata": {"headings": [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "ar \nA Section of burnt down stores yet to be restored. The structure discharges hazardous chemical wastes \nA section of the upper storage facility with poor lighting; stock of stores withheld for more than two years Large stock of Eprinomectin 5Mg Acaricide purchase but not issued out to farmers \n35 \nThe above anomalies on the status of the stores were attributed to laxity in management of stores. In the current state, there is a risk that more stocks could get damaged/destroyed due to poor storage. \nThe Accounting Officer promised to prioritize improvement in management of the Ministry stores. \nI advised the Accounting Officer to ensure that the above shortcomings are addressed in the shortest time possible as a way of improving on the management of the Ministry stores and also to minimize on the potential health and financial risks. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}, [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}], [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}], [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}], [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}]], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}, {"headings_1": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}], "page": 39, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "20 th December 2022", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}, {"headings_1": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}], "page": 39, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**Fully Implemented Out-puts**", null, null, null, null, "**Partially Implemented Out-Puts**", null, null, null, null, null, null, "**Out-puts not Implemented at all**", null, null, null, null], ["**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No acti viti es**", "**of** **Numbe** **r** fully implem ented activiti es**", "**No.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No act ivit ies**", "**Num ber of fully impl eme nted activ ities**", "**No of partial ly imple mente d activiti es**", "**No of activiti es that were not implem ented**", "**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Total No activi ties**", "**fully** **Number of impleme nted activities**"], ["1", "3: production technology promotion Crop", "695,153", "1", "1", "1", "Output: 05 Vector and disease control measures", "19,136,328", "5", "4", "1", "0", "1", "Purchase Motor and 75: of Vehicles Other Transport Equipment", "200,000", "1", "0"], ["2", "5: nutrition security Food and", "151,564", "2", "2", "2", "5: Creating and Enabling environment for Agriculture", "6,762,943", "5", "4", "1", "0", "2", "7: Promotion of Production & Productivity of priority commodities", "537,670", "1", "0"], ["3", "Agricultural co- 3: extension ordination strengthened", "603,771", "3", "3", "3", "7: Promotion of Production & Productivity of priority commodities", "620,019", "1", "0", "1", "0", "", "", "", "", ""], ["4", "5: Provision of Value Addition extension services", "1,651,499", "3", "3", "4", "7: Promotion of priority animal products and productivity", "939,677", "4", "3", "1", "0", "", "", "", "", ""], ["5", "4: Promotion of sustainable fisheries", "525,594", "3", "3", "5", "4: Promotion of sustainable fisheries", "2,329,869", "5", "4", "1", "0", "", "", "", "", ""], ["6", "4: Promotion of sustainable fisheries", "594,118", "3", "3", "6", "6: Improved market access for livestock", "436,114", "3", "1", "2", "0", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**Fully Implemented Out-puts**", null, null, null, null, "**Partially Implemented Out-Puts**", null, null, null, null, null, null, "**Out-puts not Implemented at all**", null, null, null, null], ["**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No acti viti es**", "**of** **Numbe** **r** fully implem ented activiti es**", "**No.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No act ivit ies**", "**Num ber of fully impl eme nted activ ities**", "**No of partial ly imple mente d activiti es**", "**No of activiti es that were not implem ented**", "**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Total No activi ties**", "**fully** **Number of impleme nted activities**"], ["and livestock products", "", "", "", "", "", "", "", "", "", "", null, null, null, null, null, null], ["7", "4: Promotion of sustainable fisheries", "680,180", "3", "3", "7", "83: Fisheries Infrastructure Construction", "649,504", "2", "1", "0", "1", "", "", "", "", ""], ["8", "3: Crop production technology promotion", "500,000", "1", "1", "8", "80: Livestock Infrastructure Construction", "480,000", "4", "2", "2", "0", "", "", "", "", ""], ["9", "71: Acquisition of Land by Government", "4,097,000", "1", "1", "9", "Creating and Enabling environment for Agriculture 5:", "170,000", "2", "1", "1", "0", "", "", "", "", ""], ["10", "along 2: Quality Assurance systems the value chain", "1,783,594", "3", "3", "10", "Support for Agricultural Training Institutions 53:", "350,000", "1", "0", "1", "0", "", "", "", "", ""], ["11", "5: Vector and disease control measures", "4,582,594", "3", "3", "", "**Total**", "**31,874,455**", "**32**", "**20**", "**11**", "**1**", "", "", "", "", ""], ["12", "9: Vector and disease control in priority animal commodities", "3,657,244", "5", "5", "", "", "", "", "", "", "", "", "", "", "", ""], ["13", "55: Transfer to Uganda Veterinary Board", "250,000", "2", "2", "", "", "", "", "", "", "", "", "", "", "", ""], ["14", "2: Fisheries Quality Assurance and standards", "1,000,000", "2", "2", "", "", "", "", "", "", "", "", "", "", "", ""], ["15", "4: Promotion of", "345,000", "3", "3", "", "", "", "", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 41, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Fully Implemented Out-puts", "None", "None", "None", "None", "Partially Implemented Out-Puts", "None", "None", "None", "None", "None", "None", "Out-puts not Implemented at all", "None", "None", "None", "None"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 41, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**Fully Implemented Out-puts**", null, null, null, null, "**Partially Implemented Out-Puts**", null, null, null, null, null, null, "**Out-puts not Implemented at all**", null, null, null, null], ["**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No acti viti es**", "**of** **Numbe** **r** fully implem ented activiti es**", "**No.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No act ivit ies**", "**Num ber of fully impl eme nted activ ities**", "**No of partial ly imple mente d activiti es**", "**No of activiti es that were not implem ented**", "**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Total No activi ties**", "**fully** **Number of impleme nted activities**"], ["sustainable fisheries", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", null], ["16", "83: Fisheries Infrastructure Construction", "537,500", "1", "1", "", "", "", "", "", "", "", "", "", "", "", ""], ["17", "72: Government Buildings and Administrative Infrastructure", "400,000", "4", "4", "", "", "", "", "", "", "", "", "", "", "", ""], ["18", "52: Farmers Leadership Centre National", "1,091,956", "6", "6", "", "", "", "", "", "", "", "", "", "", "", ""], ["", "**Totals**", "**23,146,76 7**", "**49**", "**49**", "", "", "", "", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Fully Implemented Out-puts", "None", "None", "None", "None", "Partially Implemented Out-Puts", "None", "None", "None", "None", "None", "None", "Out-puts not Implemented at all", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix II: Mischarges/Diversion of Funds", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["D295/01/22", "Lpo.No.7405- Procurement Of A Printer.", "4,194,915", "221001", "Advertising and Public Relations", "221008", "Computer supplies and Information Technology (IT) Services"], ["R279/02/22", "Construction Of A Demonstration Fish Farming Site In Serere Zardi", "3,000,000", "221001", "Advertising and Public Relations", "281504", "Monitoring, supervision & appraisal of capital works"], ["R280/02/22", "Construction Of A Demonstration Fish Farming Site In Serere Zardi", "3,270,000", "221001", "Advertising and Public Relations", "281504", "Monitoring, supervision & appraisal of capital works"], ["D772/06/22", "To Carry Out Monitoring Activity Of The Implementation Of The Labour Saving Technology Project In Selected District.", "4,011,000", "221001", "Advertising and Public Relations", "281504", "Monitoring, supervision & appraisal of capital works"], ["D771/06/22", "To Carry Out Monitoring Activity Of The Implementation Of The Labour Saving Technology Project In Selected District.", "4,000,000", "221001", "Advertising and Public Relations", "281504", "Monitoring, supervision & appraisal of capital works"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["D39/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,481,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D27/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,240,500", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D38/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,000,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 43, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["D39/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,481,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D27/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,240,500", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D38/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,000,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D28/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,240,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["R147/05/22", "Facilitate Field Assessment Of Mitsobishi Sugar Estate In Kween District", "4,425,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D543/06/22", "Facilitate Tsetse Survey In Hoima, Bulisa And Masind Districts", "3,407,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D544/06/22", "Facilitate Tsetse Survey In Hoima, Bulisa And Masind Districts", "3,107,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D798/06/22.", "Facilitation Review Of Project Activitie In Karamoja.", "4,850,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D799 /06/22.", "Facilitation Review Of Project Activities.", "4,900,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D799./06/22", "Facilitation Review Of Project Activities.", "4,900,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1157/06/22.", "Participate In The Field Days Under Naro-Naccri Technology Adoption Demonstrations In Rice And Maize Growing Districts Of Gulu, Oyam, Pader And Masindi Districts.", "3,564,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1495/06/22", "Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.", "4,260,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1493/06/22", "Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.", "4,260,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1494/06/22", "Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.", "4,260,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1492/06/22", "Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.", "4,260,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1194/06/22.", "To Facilitate Annual Inspection Of Hmh Bow Commercial Broiler Farms In Nakaseke District", "3,448,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 43, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 43, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["D1193/06/22.", "To Facilitate Annual Inspection Of Sr.Afro Chicks Farmers In Nakaseke District.", "3,613,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1187/06/22.", "To Facilitate Monitoring And Supervision Of Border Post Inspection And Certification.", "3,025,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1189/06/22.", "To Monitor Complian To Animal Movement Control In Districts Where Non Compliance Has Been Suspected.", "4,025,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 44, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["D1193/06/22.", "To Facilitate Annual Inspection Of Sr.Afro Chicks Farmers In Nakaseke District.", "3,613,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1187/06/22.", "To Facilitate Monitoring And Supervision Of Border Post Inspection And Certification.", "3,025,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1189/06/22.", "To Monitor Complian To Animal Movement Control In Districts Where Non Compliance Has Been Suspected.", "4,025,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1301/06/22.", "To Monitor Compliance To Animal Movement Control In District Where Non Compliance Has Been Suspected.", "3,800,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1019/06/22", "Stakeholder Engagements For Rolling Out E-Diary For Agricultural Extension Officers In Dlgs Of Masaka Kalungu Mpigi Rakai Kyotera", "4,487,900", "221001", "Advertising and Public Relations", "221002", "Workshops and Seminars"], ["D1017/06/22", "Stakeholder Engagements For Rolling Out E-Diary For Agricultural Extension Officers In Dlgs Of Masaka Kalungu Mpigirakai Kyotera", "4,800,000", "221001", "Advertising and Public Relations", "221002", "Workshops and Seminars"], ["D1018/06/22", "Stakeholder Engagements For Rolling Out E-Diary For Agricultural Extension Officers In Dlgs Of Masaka Kalungu Mpigirakai Kyotera", "3,720,000", "221001", "Advertising and Public Relations", "221002", "Workshops and Seminars"], ["D100/09/21", "Purchase Of Cleaning Materialsin The Office Of The Ps-Maaif.", "4,300,000", "211103", "Allowances", "224004", "Cleaning and Sanitation"], ["R26/12/21", "Advance To Procure Internet Data", "3,000,000", "211103", "Allowances", "222003", "Information and communications technology (ICT)"], ["D233/11/21", "Clogged Sewage System Of The Toilets Housed In The Office Block Housing Human Resource And Internal Audit Staff.", "4,600,000", "211103", "Allowances", "228001", "Maintenance -Civil"], ["D232/11/21", "Clogged Sewage System Of The Toilets Housed In The Office Block Housing Human Resource And Internal Audit Staff.", "4,600,000", "211103", "Allowances", "228001", "Maintenance -Civil"], ["D197/01/22", "Advance To Purchase Silkworm Rearing Equipment Materials At The Nsc, Kawanda.", "4,130,000", "211103", "Allowances", "314201", "Materials and Supplies"], ["D248/01/22", "Supervision And Technical Backstopping Of The Ongoing Construction Of Community Level Storage Facilities In The Districts (Rakayi, Kyotera, Lwengo", "3,965,000", "211103", "Allowances", "281504", "Monitoring, supervision & appraisal of capital works"], ["D623/01/22", "To Monitor The Activities Of The Project On Improving Access And Use Of Agriculture Equipment Throug Labour Saving Technologies In The Districts Of Butambala, Kalungu, Gomba And Mpigi, Lyantonde, Kyotera And Mbarara.", "4,414,000", "211103", "Allowances", "281504", "Monitoring, supervision & appraisal of capital works"], ["D630/01/22", "To Monitor The Activities Of The Project On Improving Access And Use Of Agriculture Equipment Throug Labour Saving Technologies In The Districts", "3,600,000", "211103", "Allowances", "281504", "Monitoring, supervision & appraisal of capital works"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 44, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 44, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Of Butambala, Kalungu, Gomba And Mpigi, Lyantonde, Kyotera And Mbarara.", "", "", "", "", "", null], ["D55/10/21", "To Carry Out Monitoring Activity Of The Implementation Of The Labour Saving Technology Project In Selected District.", "4,560,000", "211103", "Allowances", "281504", "Monitoring, supervision & appraisal of capital works"], ["D479/12/21", "Lpo No. 7380 - Procurement Of Printing Services", "69,450,000", "211103", "Allowances", "221011", "Printing, Stationery, Photocopying and Binding"], ["D479/12/21", "Lpo No. 7380 - Procurement Of Printing Services", "12,501,000", "211103", "Allowances", "221011", "Printing, Stationery, Photocopying and Binding"], ["D29/09/21", "To Print Hand Over Reports, Briefs And Video Coverage.", "5,312,000", "211103", "Allowances", "221011", "Printing, Stationery, Photocopying and Binding"], ["D351/03/22", "Facilitation For Hon. Mosa Travel Tothe Republic Of Burundi", "9,000,000", "211103", "Allowances", "227002", "Travel Abroad"], ["D173/09/21", "Facilitation For Travel To Attend An Agribusiness Symposium And Expo", "7,729,200", "211103", "Allowances", "227002", "Travel Abroad"], ["D170/09/21", "Facilitation For Travel To Attend An Agribusiness Symposium And Expo", "7,297,200", "211103", "Allowances", "227002", "Travel Abroad"], ["D732/03/22", "Facilitation To Travel Abroad, Accra, Ghana To Attend To 7Th Meeting Of Oacps Ministers In Charge Of Fisheries And Aquaculture", "3,686,000", "211103", "Allowances", "227002", "Travel Abroad"], ["D352/03/22.", "Facilitation To Travel To Nairobi Kenya To Attend The Commemoration Of The Au-Ibar 70Th Anniversary And The 10Th Anniversary Of Rinderpest Eradication In Africa.", "13,204,800", "211103", "Allowances", "227002", "Travel Abroad"], ["D353/03/22.", "Facilitation To Travel To Nairobi Kenya To Attend The Commemoration Of The Au-Ibar 70Th Anniversary And The 10Th Annivesary Of Rinderpest Eradication In Africa.", "7,131,600", "211103", "Allowances", "227002", "Travel Abroad"], ["D483/09/21", "(For Vaccinators)Funds To Facilitate World Rabies Day Celebrations In Arua District", "5,000,000", "211103", "Allowances", "221009", "Welfare and Entertainment"], ["D96/10/21", "(Meals &Refreshments)Funds To Facilitate Interview Process", "3,400,000", "211103", "Allowances", "221009", "Welfare and Entertainment"], ["R19/11/21", "Advance To Cater For Office Welfarefor Q1.", "3,000,000", "211103", "Allowances", "221009", "Welfare and Entertainment"], ["R24/12/21", "Facilitation For The Handover Ceremony Of The Desert Loucust Support To Maaif", "5,100,000", "211103", "Allowances", "221009", "Welfare and Entertainment"], ["D594/01/22", "Supply Of Catering Services To The Ministry.", "6,779,660", "211103", "Allowances", "221009", "Welfare and Entertainment"], ["R215/01/22", "Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquaculture Bill.", "4,200,000", "211103", "Allowances", "221002", "Workshops and Seminars"], ["R237/01/22", "Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquculture Bill.", "3,960,000", "211103", "Allowances", "221002", "Workshops and Seminars"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 45, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 45, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["R235/01/22", "Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquaculture Bill.", "3,960,000", "211103", "Allowances", "221002", "Workshops and Seminars"], ["D31/01/22", "To Facilitate The Profiling And Documenting Cottage Agro Industries Engaged To Support The Agro Industrialization Agenda Under The Ndp 111 In Eastern And Western Uganda.", "3,392,000", "221008", "Computer Supplies and IT Services", "227001", "Travel inland"], ["D259/02/22", "Procurement Of Consultancy Services To Carry Outa Resettlement Action Plan Implementation For Atari Irrigationschemeunderthe Pisd Project.", "27,288,000", "281503", "Engineering and Design Studies", "225001", "Consultancy services"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 46, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["R235/01/22", "Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquaculture Bill.", "3,960,000", "211103", "Allowances", "221002", "Workshops and Seminars"], ["D31/01/22", "To Facilitate The Profiling And Documenting Cottage Agro Industries Engaged To Support The Agro Industrialization Agenda Under The Ndp 111 In Eastern And Western Uganda.", "3,392,000", "221008", "Computer Supplies and IT Services", "227001", "Travel inland"], ["D259/02/22", "Procurement Of Consultancy Services To Carry Outa Resettlement Action Plan Implementation For Atari Irrigationschemeunderthe Pisd Project.", "27,288,000", "281503", "Engineering and Design Studies", "225001", "Consultancy services"], ["R366/06/22", "Offfice Newspapers For Alst For The Department Of Mechanisation And Water For Agricultural Production", "3,500,000", "228003", "Maintenance Machinery, Equipment", "221007", "Books, periodicals & newspapers"], ["R365/06/22", "Office Cleaning For Alst For The Department Of Mechanisation And Water For Agricultural Production", "3,500,000", "228003", "Maintenance Machinery, Equipment", "224004", "Cleaning and Sanitation"], ["R361/06/22", "Office Cleaning Materials For The Department Of Mechanisation And Water For Agricultural Production", "4,010,000", "228003", "Maintenance Machinery, Equipment", "224004", "Cleaning and Sanitation"], ["D497/05/22", "Nabbongo - Fuel For Maintenance Of Fisheries Invassive Aquatic Weeds Surveillance Boats And Engines", "4,100,000", "228003", "Maintenance Machinery, Equipment", "227004", "Fuel, Lubricants and Oils"], ["D1479/06/22", "Lpo 7624 Repairs On M/V 2412A", "4,170,000", "228003", "Maintenance Machinery, Equipment", "228002", "Maintenance - Vehicles"], ["D478/05/22", "Lpo No.7532 - Suplly, Delivery And Fitting Of Tyres", "14,033,898", "228003", "Maintenance Machinery, Equipment", "228002", "Maintenance - Vehicles"], ["R372/06/22", "Facilitation To Conduct Technical Supervision For The Construction Works For The Water For Agricultural Infrustructure In Rubirizi,Sheema Bushenyi And Ntungamo Districts", "3,249,000", "228003", "Maintenance Machinery, Equipment", "281504", "Monitoring, supervision & appraisal of capital works"], ["R364/06/22", "Offfice Accessories For The Department Of Mechanization And Water For Agricultural Production", "3,500,000", "228003", "Maintenance Machinery, Equipment", "221012", "Small office equipment"], ["D205/08/21", "Allowances For Bodyguards, Drives And Residential Guards For Ministers", "8,098,630", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D207/08/21", "Allowances For Bodyguards, Drives And Residential Guards For Ministers", "10,999,392", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D204/08/21", "Allowances For Bodyguards, Drives And Residential Guards For Ministers", "10,000,000", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D206/08/21", "Allowances For Bodyguards, Drives And Residential Guards For Ministers", "10,549,389", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D195/03/22.", "Development Of Data Collecting Tool For Use During Cleansing Of Acaricide Resistant Ticks", "3,630,000", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D197/03/22", "Development Of Data Collecting Tool For Use During Cleansing Of Acaricide Resistant Ticks", "5,400,000", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D33/07/21", "Facilitation For The Emergency Intervention Of", "4,900,000", "224001", "Medical and Agricultural", "211103", "Allowances"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 46, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 46, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Redeployment Of Animal Check Points After The Withdrae Of Ministry Security Informats For Ten Days.", "", "", "supply", "", "", null], ["D1482./06/22", "Lpo 7574 Procurement Of Printer For Livestock Disease Control Project 2", "6,355,932", "224001", "Medical and Agricultural supply", "221008", "Computer supplies and Information Technology (IT) Services"], ["D1473/06/22", "Lpo 7600 Procurement Of Power Stabilises For Naddedc", "49,576,271", "224001", "Medical and Agricultural supply", "231005", "Machinery & equipment"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 47, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["Redeployment Of Animal Check Points After The Withdrae Of Ministry Security Informats For Ten Days.", "", "", "supply", "", "", null], ["D1482./06/22", "Lpo 7574 Procurement Of Printer For Livestock Disease Control Project 2", "6,355,932", "224001", "Medical and Agricultural supply", "221008", "Computer supplies and Information Technology (IT) Services"], ["D1473/06/22", "Lpo 7600 Procurement Of Power Stabilises For Naddedc", "49,576,271", "224001", "Medical and Agricultural supply", "231005", "Machinery & equipment"], ["D1473/06/22", "Lpo 7600 Procurement Of Power Stabilises For Naddedc", "8,923,729", "224001", "Medical and Agricultural supply", "231005", "Machinery & equipment"], ["D748/04/22", "Facilitation For Hon Mosai To Attend The Launch Of Poultry Farming Project At Lhubiriha Town Council", "3,885,000", "224001", "Medical and Agricultural supply", "227001", "Travel inland"], ["D747/04/22", "Facilitation For Hon Mosai To Travel To Bukalasa Agricultural College", "4,680,000", "224001", "Medical and Agricultural supply", "227001", "Travel inland"], ["D745/04/22", "Facilitation For Hon. Mosai To Travel To The West For Fmd Sensitization", "3,000,000", "224001", "Medical and Agricultural supply", "227001", "Travel inland"], ["R280/03/22", "Lpo No. 7468 - Procurement Of Analysis Services For Pesticides", "16,864,407", "281504", "Monitoring, Supervision & Appr", "221001", "Advertising and public relations"], ["R280/03/22", "Lpo No. 7468 - Procurement Of Analysis Services For Pesticides", "3,035,593", "281504", "Monitoring, Supervision & Appr", "221001", "Advertising and public relations"], ["D260/12/21", "Lpo.No.7345 - For Supply Of Technical Assistance In The Transitioning Of E- Voucher Management System.", "33,741,661", "281504", "Monitoring, Supervision & Appr", "225001", "Consultancy services"], ["D260/12/21", "Lpo.No.7345 - For Supply Of Technical Assistance In The Transitioning Of E- Voucher Management System.", "6,073,499", "281504", "Monitoring, Supervision & Appr", "225001", "Consultancy services"], ["D58/10/21.", "Refund Of Money Used To Purchase Furniture", "3,500,000", "281504", "Monitoring, Supervision & Appr", "231006", "Furniture & fittings"], ["D58/10/21", "Refund Of Money Used To Purchase Furniture", "3,000,000", "281504", "Monitoring, Supervision & Appr", "231006", "Furniture & fittings"], ["D462/03/22", "Lpo No. 7441 - Supply, Delivery & Fitting Of Tyres", "3,122,881", "281504", "Monitoring, Supervision & Appr", "228002", "Maintenance - Vehicles"], ["D170/11/21", "Advance For Office Welfare", "3,000,000", "281504", "Monitoring, Supervision & Appr", "221009", "Welfare and Entertainment"], ["D115/08/21", "Facilitation For Hon Mosai Under 1St Qter Release", "3,000,000", "281504", "Monitoring, Supervision & Appr", "221009", "Welfare and Entertainment"], ["D114/08/21", "Facilitation For Hon Mosai Under 1St Qter Release", "5,000,000", "281504", "Monitoring, Supervision & Appr", "221009", "Welfare and Entertainment"], ["D113/08/21", "Facilitation For Hon Mosai Under 1St Qter Release", "4,700,000", "281504", "Monitoring, Supervision & Appr", "221009", "Welfare and Entertainment"], ["D158/11/21", "Facilitation To Cater For Office Tea For Q22021.", "3,000,000", "281504", "Monitoring, Supervision & Appr", "221009", "Welfare and Entertainment"], ["D133/08/21", "Funds For Office Tea.", "3,000,000", "281504", "Monitoring, Supervision &", "221009", "Welfare and Entertainment"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 47, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 47, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Appr", "", "", null, null, null, null], ["D171/09/21", "Facilitation For Travel To Attend An Agribusiness Symposium And Expo", "7,297,200", "281504", "Monitoring, Supervision & Appr", "221002", "Workshops and Seminars"], ["R290/02/22", "(Machine Operators) Construction Of A Demonstration Fish Farming Site In Serere Zardi", "5,000,000", "221011", "Printing, Stationery, Photocopy", "211103", "Allowances"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 48, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["Appr", "", "", null, null, null, null], ["D171/09/21", "Facilitation For Travel To Attend An Agribusiness Symposium And Expo", "7,297,200", "281504", "Monitoring, Supervision & Appr", "221002", "Workshops and Seminars"], ["R290/02/22", "(Machine Operators) Construction Of A Demonstration Fish Farming Site In Serere Zardi", "5,000,000", "221011", "Printing, Stationery, Photocopy", "211103", "Allowances"], ["R318/02/22", "Acayo C. -Fuel For Maaif Participation In The Launch Of The Pdm In Kibuku District", "3,200,000", "221011", "Printing, Stationery, Photocopy", "227004", "Fuel, Lubricants and Oils"], ["R66/09/21", "Advance For Airtime And Data For July To September To Cater For Calls Made", "3,465,000", "221011", "Printing, Stationery, Photocopy", "222001", "Telecommunications"], ["D606/03/22", "Facilitation To Transport Fisheries Exhibits For Court Prosecution", "4,620,000", "221011", "Printing, Stationery, Photocopy", "227001", "Travel inland"], ["D37/01/ 22", "For Mapping Key Agribusiness Actors In The District Of E.A Crude Oil Project.", "3,600,000", "221011", "Printing, Stationery, Photocopy", "227001", "Travel inland"], ["D36/01/ 22", "For Mapping Key Agribusiness Actors In The District Of E.A Crude Oil Project.", "3,615,000", "221011", "Printing, Stationery, Photocopy", "227001", "Travel inland"], ["R226/03/22", "Sensitisation Of Fish Traders On Standards And Regulations In Major Landing Sites On Lake Victoria To Ensure Conformity To Hygienic Fish Handling And Transportation", "4,000,000", "221011", "Printing, Stationery, Photocopy", "227001", "Travel inland"], ["R208/01/22", "Advance For Office Tea.", "3,690,000", "221011", "Printing, Stationery, Photocopy", "221009", "Welfare and Entertainment"], ["D425/02/22", "For Profiling Agricultural Finance And Insurance Providers In The Development Of Information Packages And Dissemination.", "3,975,000", "221003", "Staff Training", "211103", "Allowances"], ["D427/02/22", "For Profiling Agricultural Finance And Insurance Providers In The Development Of Information Packages And Dissemination.", "3,360,000", "221003", "Staff Training", "211103", "Allowances"], ["D426/02/22", "For Profiling Agricultural Finance And Insurance Providers In The Development Of Information Packages And Dissemination.", "4,525,000", "221003", "Staff Training", "211103", "Allowances"], ["D597/03/22", "Technical Guidance And Quality Assurance Of Enforcement Operations By Fppu Personnel.", "3,900,000", "221003", "Staff Training", "211103", "Allowances"], ["D598/03/22", "Technical Guidance And Quality Assurance Of Enforcement Operations By Fppu Personnel.", "3,900,000", "221003", "Staff Training", "211103", "Allowances"], ["D268/02/22", "Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.", "66,594,400", "221003", "Staff Training", "227002", "Travel Abroad"], ["D267/02/22.", "Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.", "13,338,500", "221003", "Staff Training", "227002", "Travel Abroad"], ["D267/02/22.", "Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To", "38,017,500", "221003", "Staff Training", "227002", "Travel Abroad"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 48, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 48, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["24Th February 2022 Dubai Expo.", "", "", "", "", "", null], ["D268/02/22", "Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.", "52,658,400", "221003", "Staff Training", "227002", "Travel Abroad"], ["R104/02/22", "Refund Of Money Used For Hon. Maaif'S Change Of Flights To Be Able To Catch Up With His Travel Schedule", "17,473,920", "221003", "Staff Training", "227002", "Travel Abroad"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 49, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["24Th February 2022 Dubai Expo.", "", "", "", "", "", null], ["D268/02/22", "Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.", "52,658,400", "221003", "Staff Training", "227002", "Travel Abroad"], ["R104/02/22", "Refund Of Money Used For Hon. Maaif'S Change Of Flights To Be Able To Catch Up With His Travel Schedule", "17,473,920", "221003", "Staff Training", "227002", "Travel Abroad"], ["D312/02/22..", "Advance To Facilitate The Visit Of The Hon. Minister Of Agriculture Of Tanzania While On Visit To Uganda", "3,733,400", "221003", "Staff Training", "227001", "Travel inland"], ["D312/02/22.", "Advance To Facilitate The Visit Of The Hon. Minister Of Agriculture Of Tanzania While On Visit To Uganda", "3,000,000", "221003", "Staff Training", "227001", "Travel inland"], ["D324/02/22", "Inspection Of Fruit Nurseseries And Mother Gardens", "3,222,000", "221003", "Staff Training", "227001", "Travel inland"], ["D326/02/22", "Inspection Of Fruit Nurseseries And Mother Gardens", "3,560,000", "221003", "Staff Training", "227001", "Travel inland"], ["D325/02/22", "Inspection Of Fruit Nurseseries And Mother Gardens", "3,000,000", "221003", "Staff Training", "227001", "travel inland"], ["R354/01/22", "Facilitation For Training Of Local Government Staffs And A Demonstration.", "4,240,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["R356/01/22", "Facilitation For Training Of Local Government Staffs And A Demonstration.", "3,800,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["R355/01/22", "Facilitation For Training Of Local Government Staffs And A Demonstration.", "3,120,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["R358/01/22", "Facilitation For Training Of Local Government Staffs And A Demonstration.", "3,730,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["R357/01/22", "Facilitation For Training Of Local Government Staffs And A Demonstration.", "3,600,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D594/03/22", "To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria,", "3,865,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D596/03/22", "To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria,", "3,865,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D595/03/22", "To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria,", "3,865,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D593/03/22", "To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria,", "3,865,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D122/12/21", "To Undertake A Reatreat To Finalize The Antimicrobial Consumption And Use Amcu", "4,000,000", "221003", "Staff Training", "221002", "Workshops and Seminars"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 49, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 49, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Surveillance Plan And Protocol And .Amr Surveillance", "", "", "", "", "", null], ["D123/12/21", "To Undertake A Reatreat To Finalize The Antimicrobial Consumption And Use Amcu Surveillance Plan And Protocol And .Amr Surveillance", "3,250,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D01/03/22", "Supply And Delivery Of Office Furniture For Ps At Cotton House", "74,265,251", "312201", "Transport Equipment", "231006", "Furniture & fittings"], ["D01/03/22", "Supply And Delivery Of Office Furniture For Ps At Cotton House", "13,367,745", "312201", "Transport Equipment", "231006", "Furniture & fittings"], ["D199/08/21", "(For Hon. Bwino Fred)Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary", "10,818,000", "227001", "Travel Inland", "211103", "Allowances"], ["D203/08/21", "Allowances For Bodyguards, Drives And Residential Guards For Ministers", "10,000,000", "227001", "Travel Inland", "211103", "Allowances"], ["D337/09/21", "Allowances For Police Officers Guarding Maaif Premises The Month Of July - September 2021", "9,494,944", "227001", "Travel Inland", "211103", "Allowances"], ["D337/09/21", "Allowances For Police Officers Guarding Maaif Premises The Month Of July - September 2021", "10,000,000", "227001", "Travel Inland", "211103", "Allowances"], ["R435/01/22", "Allowances For The Millitary Personnel Attache To Ps/Maaif For Jan - March 2022", "11,000,000", "227001", "Travel Inland", "211103", "Allowances"], ["D605/02/22", "Hon. Mosai' Guards And Drivers' Allowance For Q3 2021/22", "29,937,317", "227001", "Travel Inland", "211103", "Allowances"], ["D607/02/22", "Hon. Mosf'S Guards And Drivers' Allowances Q3 2021/22", "10,971,282", "227001", "Travel Inland", "211103", "Allowances"], ["D201/08/21", "Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary", "10,818,000", "227001", "Travel Inland", "211103", "Allowances"], ["D200/08/21", "Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary", "7,734,000", "227001", "Travel Inland", "211103", "Allowances"], ["D150/08/21.", "Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary And Their Security Personnel.", "10,818,000", "227001", "Travel Inland", "211103", "Allowances"], ["D151/08/21", "Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary And Their Security Personnel.", "10,818,000", "227001", "Travel Inland", "211103", "Allowances"], ["D174/11/21", "Responsibility And Mobile Telephone Allowancs For Hon. Ministers, And Ps", "7,799,400", "227001", "Travel Inland", "211103", "Allowances"], ["D606/02/22", "Responsibility And Telephone Allowances For Q3 2021/22", "10,818,000", "227001", "Travel Inland", "211103", "Allowances"], ["D203/02/22", "Refund For Funds Car Hire Services And Fuel For The Technical Field Visit From The Uae Elite Agro Business Deligation To Uganda", "40,000,000", "227001", "Travel Inland", "227003", "Carriage, Haulage, Freight and transport hire"], ["D203/02/22", "Refund For Funds Car Hire Services And Fuel For The Technical Field Visit From The Uae Elite Agro", "20,000,000", "227001", "Travel Inland", "227003", "Carriage, Haulage, Freight and transport hire"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 50, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 50, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Business Deligation To Uganda", "", "", "", "", "", null], ["D608/02/22..", "Facilitation For Hon. Maaif To Travel To Atlanta- Georgia(Perdiem, Covid Tests, Insurance & Worm Clothing)", "23,893,980", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D351/03/22", "Facilitation For Hon.Mosa Travel Tothe Republic Of Burundi", "10,314,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D616/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "5,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D614/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "6,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D613/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "5,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D610/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "5,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D615/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "4,209,600", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D611/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "5,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D609/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "10,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D612/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "5,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["R206/01/22", "Advance To Cater For Depatmental Refreshment.", "4,015,000", "227001", "Travel Inland", "221009", "Welfare and Entertainment"], ["D01/12/21", "Advance To Cater For Refreshment During A Meeting.", "3,975,000", "227001", "Travel Inland", "221009", "Welfare and Entertainment"], ["D332/01/22", "Facilitation To Cater For Office Items.", "4,180,000", "227001", "Travel Inland", "221009", "Welfare and Entertainment"], ["D49/03/22", "Refund Of Funds Used To Launch A Training For Vanilla Farmers In Iganga District", "13,774,000", "227001", "Travel Inland", "221002", "Workshops and Seminars"], ["R220/02/22", "Reviewing Of Information, Education And Communication Materials For Papaya Mealybug And Banana Bunchy Top Virus.", "5,000,000", "221009", "Welfare and Entertainment", "211103", "Allowances"], ["R178/02/22", "Advance For Cleaning Materials", "3,700,000", "221009", "Welfare and Entertainment", "224004", "Cleaning and Sanitation"], ["D28/01/21", "Facilitation In Construction Supervision Of Agricultural Mechanization Centers .", "3,612,920", "221009", "Welfare and Entertainment", "227001", "Travel inland"], ["D35/01/ 22", "For Mapping Key Agribussiness Actors In The District Of E.A Crude Oil Project.", "3,600,000", "221009", "Welfare and Entertainment", "227001", "Travel inland"], ["R230/09/21", "Hon. Maaif'S Tour Of Landing Sites And Fishing Communities On Lake Kyoga And Victoria, September 2021", "4,340,000", "221009", "Welfare and Entertainment", "227001", "Travel inland"], ["R224/09/21", "Hon. Maaif'S Tour Of Landing Sites And Fishing Communities On Lake Kyoga And Victoria,", "4,750,000", "221009", "Welfare and Entertainment", "227001", "Travel inland"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 51, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 51, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE", "MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR THE FINANCIAL", "YEAR ENDED 30 TH JUNE, 2022 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the Approved Budget - 1", " 2.0 Management Of Public Land - 11", "Emphasis of Matter - 13", " 3.0 Outstanding Domestic Arrears - 13", " 4.0 Loss of Inventory due to Fire Outbreak: UGX.2.4Bn - 14", "Other Matters - 15", " 5.0 Implementation of the Parish Development Model (PDM) - 15", " 6.0 Agricultural Extension Services at the Ministry - 17", "Other Information - 18", "Management Responsibilities for the Financial Statements - 19", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 19", "Other Reporting Responsibilities - 20", "Report on the Audit of Compliance with Legislation - 20", " 7.0 Management of IT Investments - 21", " 8.0 Management of Public Land - 23", " 9.0 Court Awards and Compensations - 26", " 10.0 Understaffing in the Core/Mandate Departments - 29", " 11.0 Management of Pension and Gratuity - 30", " 12.0 Review of the Development of a Sustainable Cashew Nut Value Chain Project - 32", " 13.0 Asset Management Structure at the Ministry - 34", "APPENDICES - 37", "Appendix I: Extent of Implementation of Outputs and Activities - 37", "Appendix II: Mischarges/Diversion of Funds - 39"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/MAAIF Report of the Auditor General 2020.chunks.json b/reports/chunks/MAAIF Report of the Auditor General 2020.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..ed2cc39b1ac7d95e2c897488b6b3012778eeff83 --- /dev/null +++ b/reports/chunks/MAAIF Report of the Auditor General 2020.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR THE YEAR ENDED 30\" JUNE 2020", "metadata": {"headings": [[]], "page": 1, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nTABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "LIST OF ACRONYMS \n2 unse nn ann nn nenn anne REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR THE YEAR ENDED I \n3 EEE nenn N \n3 EEE BN geen 3 tact eet wees Be PG 3 gear tec wre eee 1.0 Implementation of the approved budget... \n3 ccesescssscssesessecscscescecevseseececeeeetarerees BE ee PN eR re \n10 ipa eee eee eterno, Bi De eee 10 au Wellen Land = BER 12 000 een \n12 eres EL TE 12 ne EEE 4.0 \nManagarnent.or LSist VEN nenne 12 EEE I 11 SON ee 13 ee eier Management Responsibilities for the Financial Statements ...............nnnnenenn 13 Auditor\u2019s Responsibilities for the audit of the Financial Statements \n13 0... ccc ccccccecseseseseeeseeeees COCO Fx DOT RING BEEBOTEDNIE rn 14 Report on the Audit of Compliance with Legislation... cccccccscsecescssesesesescecscsesesesesvecseseees 15 5.0 \nManagement of Government-Vehicles (Fleet Management)... 15 Be EISEN. 23 eee eee eee eee \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 2, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "BAC", "metadata": {"headings": [{"headings_0": {"content": "BAC", "page": 3, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Bukalasa Agricultural College F/Y Financial Year \nFTI Fisheries Training Institute GOU Government of Uganda IEC \nInformation, Education and Communication INTOSAI \nInternational Organization of Supreme Audit Institutions ISA \nInternational Standards on Auditing", "metadata": {"headings": [{"headings_0": {"content": "BAC", "page": 3, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "BAC", "page": 3, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "BAC", "page": 3, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "BAC", "page": 3, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ISPM", "metadata": {"headings": [{"headings_0": {"content": "ISPM", "page": 3, "level": 2}}, {"headings_1": {"content": "BAC", "page": 3, "level": 3}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "International Standards for Phytosanitary Measures KPIs \nKey Performance indicators", "metadata": {"headings": [{"headings_0": {"content": "ISPM", "page": 3, "level": 2}}, {"headings_1": {"content": "BAC", "page": 3, "level": 3}}, [{"headings_0": {"content": "ISPM", "page": 3, "level": 2}}, {"headings_1": {"content": "BAC", "page": 3, "level": 3}}]], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MAAIF", "metadata": {"headings": [{"headings_0": {"content": "MAAIF", "page": 3, "level": 2}}, {"headings_1": {"content": "ISPM", "page": 3, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Ministry of Agriculture, Animal Industry and Fisheries", "metadata": {"headings": [{"headings_0": {"content": "MAAIF", "page": 3, "level": 2}}, {"headings_1": {"content": "ISPM", "page": 3, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MDA", "metadata": {"headings": [{"headings_0": {"content": "MDA", "page": 3, "level": 2}}, {"headings_1": {"content": "MAAIF", "page": 3, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Ministry, Department, and other Agencies MOFPED \nMinistry of Finance, Planning and Economic Development NAADS \nNational Agricultural Advisory Services", "metadata": {"headings": [{"headings_0": {"content": "MDA", "page": 3, "level": 2}}, {"headings_1": {"content": "MAAIF", "page": 3, "level": 2}}, [{"headings_0": {"content": "MDA", "page": 3, "level": 2}}, {"headings_1": {"content": "MAAIF", "page": 3, "level": 2}}], [{"headings_0": {"content": "MDA", "page": 3, "level": 2}}, {"headings_1": {"content": "MAAIF", "page": 3, "level": 2}}]], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "NFLC", "metadata": {"headings": [{"headings_0": {"content": "NFLC", "page": 3, "level": 2}}, {"headings_1": {"content": "MDA", "page": 3, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "National Farmers\u2019 Leadership Center NPPO \nNational Plant Protection Organization", "metadata": {"headings": [{"headings_0": {"content": "NFLC", "page": 3, "level": 2}}, {"headings_1": {"content": "MDA", "page": 3, "level": 2}}, [{"headings_0": {"content": "NFLC", "page": 3, "level": 2}}, {"headings_1": {"content": "MDA", "page": 3, "level": 2}}]], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Public Finance Management Act, 2015 PPDA \nPublic Procurement and Disposal of Assets SSES \nSingle Spine Agriculture Extension System TAI Treasury Accounting Instructions UGX Uganda Shillings \nUSD \nUnited States Dollars \nASSP \nAgricultural Sector Strategic Plan \nREPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES \nFOR THE YEAR ENDED 30\u2122 JUNE, 2020 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}, [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}]], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], "page": 4, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of The Ministry of Agriculture, Animal Industry and Fisheries which comprise the statement of Financial Position as at 30\" June 2020, the Statement of Financial Performance, Statement of Changes in Equity and 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 The Ministry of Agriculture, Animal Industry and Fisheries for the year ended 30 June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018. \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}]], "page": 4, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter \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. I have determined \nThe Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) is mandated to promote and support sustainable and market oriented agricultural production, food security and house hold incomes. In addition, the Ministry aims at providing a competitive, profitable and sustainable agricultural sector so as to transform subsistence farming to commercial agriculture. \nTo achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s Ministerial Policy Statement and budgets revealed that the Ministry had an approved budget of UGX.186,785,335,871, out of which UGX.146,473,878,601 was released. The table below shows a summary of the key deliverables of the Ministry for the financial year", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}]], "page": 4, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2019/20.", "metadata": {"headings": [{"headings_0": {"content": "2019/20.", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Table: Showing key deliverables for MAAIF for the year \nS/N Key Output Deliverables \nBudget Amount Cumulative (UGX) Bn Spent percentage of (UGX) Actual", "metadata": {"headings": [{"headings_0": {"content": "2019/20.", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "2019/20.", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "| Bn Expenditure", "metadata": {"headings": [{"headings_0": {"content": "| Bn Expenditure", "page": 5, "level": 4}}, {"headings_1": {"content": "2019/20.", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "1 Output: 03 Crop production technology promotion 0.39 0.16 0.1% 2 Output: 04 Crop pest and disease control measures 3.97 3.83 2.8% 3 Output: 04 Promotion of sustainable fisheries \n1.05 0.64 3.2% \n4 Output: 03 Improving Value addition and market \n2.00 1.00 3.9%", "metadata": {"headings": [{"headings_0": {"content": "| Bn Expenditure", "page": 5, "level": 4}}, {"headings_1": {"content": "2019/20.", "page": 5, "level": 2}}, [{"headings_0": {"content": "| Bn Expenditure", "page": 5, "level": 4}}, {"headings_1": {"content": "2019/20.", "page": 5, "level": 2}}]], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Access", "metadata": {"headings": [{"headings_0": {"content": "Access", "page": 5, "level": 3}}, {"headings_1": {"content": "| Bn Expenditure", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "5 Output: 07 Monitoring & Evaluation of commodity \n1.00 0.93 4.6% approach activities in the sector \n\\| \n6 Output: 77 Purchase of Specialised Machinery & \n4.00 1.05 5.3%", "metadata": {"headings": [{"headings_0": {"content": "Access", "page": 5, "level": 3}}, {"headings_1": {"content": "| Bn Expenditure", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 5, "level": 3}}, {"headings_1": {"content": "Access", "page": 5, "level": 3}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "7 Output: 82 Construction of irrigation schemes \n1.50 1.30 6.2% \n8 Output: 05 Vector and disease control measures \n8.11 7.93 11.8% \n9 Output: 09 Vector and disease control in priority \n8.19 7.89 17.3% animal commodities \n10 Output: 05 Creating and Enabling environment for \n1.58 1.45 18.3%", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 5, "level": 3}}, {"headings_1": {"content": "Access", "page": 5, "level": 3}}, [{"headings_0": {"content": "Equipment", "page": 5, "level": 3}}, {"headings_1": {"content": "Access", "page": 5, "level": 3}}], [{"headings_0": {"content": "Equipment", "page": 5, "level": 3}}, {"headings_1": {"content": "Access", "page": 5, "level": 3}}], [{"headings_0": {"content": "Equipment", "page": 5, "level": 3}}, {"headings_1": {"content": "Access", "page": 5, "level": 3}}]], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 3}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "\\| \n11 Output: 77 Purchase of Specialised Machinery & \n9.38 9.38 24.8%", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 3}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 5, "level": 8}}, {"headings_1": {"content": "Agriculture", "page": 5, "level": 8}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "12 Output: 82 Construction of irrigation schemes 13 Output: 83 Valley Tank Construction (livestock) \n19.60 9.72 31.6% \\| 10.16 10.10 38.6% \n14 Output: 06 Improved market access for livestock and 1.00 0.90 39.3% livestock products \n15 Output: 07 Promotion of priority animal products and 3.68 2.80 41.2%", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 5, "level": 8}}, {"headings_1": {"content": "Agriculture", "page": 5, "level": 8}}, [{"headings_0": {"content": "Equipment", "page": 5, "level": 8}}, {"headings_1": {"content": "Agriculture", "page": 5, "level": 8}}], [{"headings_0": {"content": "Equipment", "page": 5, "level": 8}}, {"headings_1": {"content": "Agriculture", "page": 5, "level": 8}}]], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "productivity", "metadata": {"headings": [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "16 Output: 80 Livestock Infrastructure Construction \n11.01 5.80 45.3% \\| \n17 Output: 02 Fisheries Quality Assurance and standards 1.86 1.75 46.5% 18 Output: 04 Promotion of sustainable fisheries \n2.91 2.86 48.5% \n19 Output: 06 Improved market access for livestock and 2.00 1.52 49.6% \nThe Ministry planned to achieve its deliverables through implementation of 158 outputs with a budget of UGX.186.8Bn. I sampled 60 outputs worth UGX.138.1Bn, representing 74% of the total budget. \nThe outbreak of the COVID Pandemic affected the implementation of the 2019/2020 budget especially activities in the last half of the financial year. As a result, a number of activities were not implemented due to budget cuts and lock down measures instituted to control the spread of the pandemic. \nFrom the procedures undertaken, I noted the following: \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}, [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}]], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1.1 Implementation of the Strategic Plan \nThe Accounting Officer was urged to continue The overall Government National Development Plan (NDP II) expired at the engaging MoFPED to end of FY 2019/20. In line with the NDP II, MAAIF had an approved strategic release the required plan for the period 2015/16 -2019/20, which set out both the long term and funds and consider short term targets to be achieved during the duration of the strategic plan. \nrolling over the partially achieved This being the last year of implementation of the Ministry's strategic plan, I targets to the next conducted an assessment of the achievement of the Ministry\u2019s strategic strategic plan 2020- targets/goals. The NDPII outlines four strategic objectives which are intended 2025. \nto be the main budget drivers over the plan period. These are: (i) increasing \nagricultural production and productivity; (ii) increasing access to critical farm \ninputs; (iii) improving agricultural markets and value addition; and (iv) \nimproving service delivery through strengthening the institutional capacity of \nMAAIF and its agencies. \nI observed that at the time of the audit (September 2020), out of the planned 18 key strategic targets/goals, 8 targets had been fully achieved, 9 were partially achieved while 1 was not achieved at all as shown below and in Appendix I. \nThe extent of achievement of 2015/16-2019/2020 strategic plan \nNo Level of perfor6mance No of strategic goals/ % of total number of by the end of 2019/2020 objectives \nstrategic \nobjectives \n\\| 1 Fully achieved 8 44 \\| 2 Partially achieved 9 50 \\| 3 Not achieved 1 \\| 6 \\| Total 18 \\| 100 \n1.2 Revenue Performance \nThe Accounting Officer is advised to liaise with \nPerformance of Non Tax Revenue (NTR) \nMoFPED and ensure \nthat the affected \nI reviewed the NTR estimates, revenue sources and rates charged at vote activities are rolled level for the financial year 2019/2020 and noted that the entity budgeted to over and implemented collect NTR of UGX.8,990,000,000 during the year under review. Out of this, in the subsequent only UGX.2,580,484,500 was collected, representing a performance of 29% \\| financial year. \nof the target.", "metadata": {"headings": [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}, [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}]], "page": 6, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Further,", "metadata": {"headings": [{"headings_0": {"content": "Further,", "page": 7, "level": 8}}, {"headings_1": {"content": "productivity", "page": 5, "level": 8}}], "page": 7, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], "page": 7, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Shortfalls in NTR collections affect the implementation of planned activities. \nAccounting Officer should develop an The Accounting Officer explained that the underperformance was due to agriculture \nreduced economic activity in the sector especially in the last two quarters of disaster/contingence the FY due to the COVID-19 pandemic and also due to reduced agribusiness plan in collaboration activity among the private sector due to the flooding and increased water with MFPED to assist levels on all the major water bodies which affected fishing, livestock and the agriculture sector crops agribusiness activities. The locust invasion also affected business absorb the shocks activity in the Eastern part of the country. All these slowed agriculture from natural disasters. business activities thus leading to less collection of NTR from the business \ncommunity than earlier anticipated. \nPerformance of GOU Receipts \nThe entity budgeted to receive UGX.186.8Bn out of which UGX.146.5Bn was warranted, resulting in a shortfall of UGX.40.3Bn which is 22% of the budget. Revenue shortfalls affect the implementation of planned activities. \nThe Accounting Officer explained that the underperformance was due to significant cuts in releases caused by the effects of the COVID-19 pandemic. \n1.3 Under absorption of funds \nI advised the \nAccounting Officer to Out of the total receipts for the financial year of UGX.146.5Bn; UGX.143.3Bn engage the pensioners was spent by the entity resulting in an unspent balance of UGX.3.2Bn with the help of representing an absorption level of 98%. The unspent balance at the end of various \nstakeholders \nthe financial year was subsequently swept back to the consolidated fund and ensure that a account. complete verification of their benefits is Under absorption of released funds resulted into non-implementation of undertaken and the planned activities such as:", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}, [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}]], "page": 7, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "pensioners", "metadata": {"headings": [{"headings_0": {"content": "pensioners", "page": 7, "level": 8}}, {"headings_1": {"content": "the", "page": 7, "level": 1}}], "page": 7, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "settled. \ne Recruitment of general and contract staff was not undertaken. e Pension Arrears for former MAAIF staff were not paid. \nincluded in the vote budget estimates, i.e. appropriated by Parliament. \nsystem. \nI observed that the Ministry received off-budget financing to a tune of The PS/ST should be UGX.3,291,808,733 which was not transferred to the consolidated fund consulted in case of contrary to the law. Details of these are provided in the table below: \nany challenges in complying with the S/N Funding Project Amount received provisions.", "metadata": {"headings": [{"headings_0": {"content": "pensioners", "page": 7, "level": 8}}, {"headings_1": {"content": "the", "page": 7, "level": 1}}, [{"headings_0": {"content": "pensioners", "page": 7, "level": 8}}, {"headings_1": {"content": "the", "page": 7, "level": 1}}], [{"headings_0": {"content": "pensioners", "page": 7, "level": 8}}, {"headings_1": {"content": "the", "page": 7, "level": 1}}], [{"headings_0": {"content": "pensioners", "page": 7, "level": 8}}, {"headings_1": {"content": "the", "page": 7, "level": 1}}]], "page": 7, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Source", "metadata": {"headings": [{"headings_0": {"content": "Source", "page": 8, "level": 3}}, {"headings_1": {"content": "pensioners", "page": 7, "level": 8}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "1 UNDP/GEF Food Security Project", "metadata": {"headings": [{"headings_0": {"content": "Source", "page": 8, "level": 3}}, {"headings_1": {"content": "pensioners", "page": 7, "level": 8}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1,470,688,722", "metadata": {"headings": [{"headings_0": {"content": "1,470,688,722", "page": 8, "level": 3}}, {"headings_1": {"content": "Source", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "2 UNDP/GEF Mount Elgon Project", "metadata": {"headings": [{"headings_0": {"content": "1,470,688,722", "page": 8, "level": 3}}, {"headings_1": {"content": "Source", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "940,996,350", "metadata": {"headings": [{"headings_0": {"content": "940,996,350", "page": 8, "level": 3}}, {"headings_1": {"content": "1,470,688,722", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "3 COMESA Climate Smart", "metadata": {"headings": [{"headings_0": {"content": "940,996,350", "page": 8, "level": 3}}, {"headings_1": {"content": "1,470,688,722", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "880,123,661", "metadata": {"headings": [{"headings_0": {"content": "880,123,661", "page": 8, "level": 3}}, {"headings_1": {"content": "940,996,350", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 8, "level": 3}}, {"headings_1": {"content": "880,123,661", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 8, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "3,291,808,733", "metadata": {"headings": [{"headings_0": {"content": "3,291,808,733", "page": 8, "level": 3}}, {"headings_1": {"content": "Total", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Off-budget financing distorts planning, may result in duplication of activities, as well as posing a risk of misappropriation of funds. \nThe Accounting Officer explained that these were grant agreements meant to support sustainable land management activities in the country between Government and UNDP which MoFPED approved. MAAIF made efforts to streamline this and made requests for budget codes for the projects to MoFPED but still awaits MoFPED action. \n15 \\| Quantification of outputs/activities \nI commended the Paragraph 55 of the budget execution circular for the financial year Accounting Officer for 2019/2020 states that the Accounting Officer is required to submit quarterly quantifying all outputs performance reports by the 30'\" day of the first month of the next quarter. for easy follow up and These reports should indicate the actual performance against the planned accountability. \noutputs and performance for each quarter, showing the quantity/quality and \nphysical location of the reported outputs against expenditure. \nOut of the 60 outputs with a total of 175 (One hundred seventy five) activities and actual expenditure of UGX.105.43Bn sampled for assessment, I reviewed the extent of quantification of outputs and activities and noted the", "metadata": {"headings": [{"headings_0": {"content": "3,291,808,733", "page": 8, "level": 3}}, {"headings_1": {"content": "Total", "page": 8, "level": 3}}, [{"headings_0": {"content": "3,291,808,733", "page": 8, "level": 3}}, {"headings_1": {"content": "Total", "page": 8, "level": 3}}], [{"headings_0": {"content": "3,291,808,733", "page": 8, "level": 3}}, {"headings_1": {"content": "Total", "page": 8, "level": 3}}], [{"headings_0": {"content": "3,291,808,733", "page": 8, "level": 3}}, {"headings_1": {"content": "Total", "page": 8, "level": 3}}]], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "3,291,808,733", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "e All 60 outputs with a total of 175 activities and expenditure worth UGX.105.43Bn were fully quantified to enable assessment of performance. \nRefer to Table 1 below for summary of extent of quantification and amounts", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "3,291,808,733", "page": 8, "level": 3}}, [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "3,291,808,733", "page": 8, "level": 3}}]], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "spent", "metadata": {"headings": [{"headings_0": {"content": "spent", "page": 8, "level": 8}}, {"headings_1": {"content": "following;", "page": 8, "level": 8}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Table 1: Extent of Quantification by activities Summary of Performance by Outputs", "metadata": {"headings": [{"headings_0": {"content": "spent", "page": 8, "level": 8}}, {"headings_1": {"content": "following;", "page": 8, "level": 8}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "details-Analysis \nNo. of % of % Total no No. of No of % of \nPlanning and reporting on the quality/quantity of activities implemented renders it easy to establish the reasonableness of individual activity costs for each planned output which enables effective accountability when funds are subsequently spent. \n\\| Implementation of quantified outputs \nI advised the \nAccounting Officer to I assessed the implementation of all the 60 out puts that were fully initiate strategies to quantified with a total of 175 activities worth UGX.105.43Bn and noted the ensure that all the following partially implemented activities are rolled \ne 34 outputs with a total of 88 activities worth UGX.61.01Bn were fully over to the next", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}, [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}]], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Activity", "page": 8, "level": 1}}], "page": 9, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "financial year and", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Activity", "page": 8, "level": 1}}], "page": 9, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "subsequently", "metadata": {"headings": [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], "page": 9, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "e 25 outputs with a total of 82 activities worth UGX.44.42Bn were partially implemented. implemented. Out of the 82 activities, the entity fully implemented 35 \nactivities (42%), partially implemented 40 activities (49%), while 7 \nactivities (9%) remained unimplemented. \nSome of the partially implemented activities include; \nVv Supervision of the recruitment of extension workers in 15 out of 54 District Local Governments not conducted. \n> \nMAAIF land surveying and titling not carried out in 2 out of 10 Districts. > \n1 out of 8 Media press conferences was not conducted. \n> 4 out of 8 stakeholder engagement meetings in agro processing and marketing were not undertaken. \n> Validation of 300 out of 625 agro processing and marketing sites was not undertaken. \n> Demarcation of the 1,000 acres of land; land survey map for the oil palm estate was not carried out. \n> 2 Greenhouses were not procured and established at Kampiringisa National Farmers Leadership Centre (NFLC). \n> 100 out of 200 Pheromone traps for area wide monitoring and management of fruit flies were not procured \n> 25 out of 50 motorized and 50 out of 100 manual knapsack spray pumps were not procured and distributed. \n> 65 out of 110 acres of heavy moving kaliba weed masses were not cleared. \n> \n1 out of 2 animal holding grounds was not constructed. > \n48 out of 100 sets of meat inspection equipment were not procured. \nThe activities that were not implemented at all include; \nTable 2 Showing level of implementation of Fully Quantified outputs Summary of Performance by Output", "metadata": {"headings": [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}, [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}]], "page": 9, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 10, "level": 1}}, {"headings_1": {"content": "subsequently", "page": 9, "level": 1}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "details-Analysis \nCategory No % of Expe % Total No of No. No of Extent of of output of impl ndit prop noof Fully Of activit implement outp eme ure ortio activi imple partial ies ation of uts ntati UGX nto ties mente ly that activities on total d imple were per Bn expe activiti mente not category ndit es d imple of output ure activiti ment \nes \ned \nFully 34 57 61 58 88 88 0 0 100", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 10, "level": 1}}, {"headings_1": {"content": "subsequently", "page": 9, "level": 1}}, [{"headings_0": {"content": "Activity", "page": 10, "level": 1}}, {"headings_1": {"content": "subsequently", "page": 9, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 10, "level": 1}}, {"headings_1": {"content": "subsequently", "page": 9, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 10, "level": 1}}, {"headings_1": {"content": "subsequently", "page": 9, "level": 1}}]], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "impleme", "metadata": {"headings": [{"headings_0": {"content": "impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Activity", "page": 10, "level": 1}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "nted", "metadata": {"headings": [{"headings_0": {"content": "impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Activity", "page": 10, "level": 1}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 10, "level": 3}}, {"headings_1": {"content": "impleme", "page": 10, "level": 3}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Partially 25 42 44 42 82 35 40 7 91", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 10, "level": 3}}, {"headings_1": {"content": "impleme", "page": 10, "level": 3}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "outputs", "page": 10, "level": 3}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "nted \noutputs \nOutputs 1 1 0 0 5 0 0 5 0 Not", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "outputs", "page": 10, "level": 3}}, [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "outputs", "page": 10, "level": 3}}]], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "nted \nTotal 60 100 105 \\| 100 175 123 40 12 \nPartial and non-implementation of planned activities implies that the expected services to the beneficiary communities were not fully attained. Details in Appendix II. \nThe Accounting Officer explained that failure to implement all planned activities and outputs fully was due to budget cuts caused by the COVID-19 pandemic effects on the economy. \n1.7 Preparation and submission of Monitoring Reports plans and I advised the", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}, [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}], [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}], [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}]], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Accounting Officer to adhere to the budget Paragraph 58 of the Budget Execution Circular for 2019/20 requires the execution \nAccounting Officer to prepare and submit annual monitoring plans for requirements issued by government programs and or projects under his/her vote to the Office of the the PS/ST. \nPrime Minister with a copy to Ministry of Finance, and National Planning \nAuthority for harmonization to ensure proper coordination to avoid \nduplication and fatigue. The Accounting Officers are also expected to submit \nquarterly monitoring reports to the Office of the Prime Minister with a copy to \nthe Ministry of Finance for the attention of the director budget. \nContrary to this I noted that; \ne The Ministry prepared the annual monitoring plans however, there was no evidence to show that the plans were duly submitted to MoFPED and NPA as required. \ntable below;", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}, [{"headings_0": {"content": "reports", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}], [{"headings_0": {"content": "reports", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}]], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "No Details", "metadata": {"headings": [{"headings_0": {"content": "No Details", "page": 11, "level": 3}}, {"headings_1": {"content": "reports", "page": 10, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Deadline Actual date of Comment (submitted in for submission time/ delayed)", "metadata": {"headings": [{"headings_0": {"content": "No Details", "page": 11, "level": 3}}, {"headings_1": {"content": "reports", "page": 10, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "submission", "metadata": {"headings": [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "(1 Quarter One 31/10/2019 06/12/2019 36 days delay 2 Quarter Two 31/01/2020 02/03/2020 32 days delay 3 Quarter Three 30/04/2020 27/06/2020 57 days delay 4 Quarter Four 31/07/2020 10/09/2020 40 days delay \nFailure to submit performance reports in time is not only contrary to the circular standing instructions it affects the timely evaluation of performance. \nThe Accounting Officer explained that this was due to the fact that often previous quarter activities (and data collection) rollover to the following quarter and are still ongoing by the 30\u00b0 day of the first month of the following quarter. It is also difficult to collect all the accountabilities of the last 90 days within 30 days since at times quarterly releases of funds delay thus delay in implementation of quarterly activities. \n1.9 Accuracy of Performance reports submitted \nI commended the Accounting Officer for Paragraph 55 of the budget execution circular for the financial year ensuring \nactual 2019/2020 states that the Accounting Officer is required to submit quarterly performance", "metadata": {"headings": [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}, [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}], [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}], [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}], [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}], [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}]], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "status", "metadata": {"headings": [{"headings_0": {"content": "status", "page": 11, "level": 3}}, {"headings_1": {"content": "submission", "page": 11, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "performance reports by the 30 day of the first month of the following reports are prepared quarter. These reports should clearly indicate the actual performance against to enable proper the planned outputs and performance for each quarter, showing the assessment", "metadata": {"headings": [{"headings_0": {"content": "status", "page": 11, "level": 3}}, {"headings_1": {"content": "submission", "page": 11, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 11, "level": 1}}, {"headings_1": {"content": "status", "page": 11, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "quantity/quality and physical location of the reported outputs against accountability.", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 11, "level": 1}}, {"headings_1": {"content": "status", "page": 11, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "expenditure.", "metadata": {"headings": [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "From my review of the annual cumulative performance reports (Q4) and physical inspections/verification of performance, I noted that the reported level of performance was consistent with the results of my verification. \nAccurate performance reports make proper assessment and accountability of Ministry funds easy and reliable. \nEmphasis of matter \nWithout qualifying my opinion, I draw attention to the following matters included in the Statement of financial position on Page 8 of the Accounts. \n2.0 Domestic Arrears \nSome arrears remained unsettled at the close of the year. The table below shows the trend analysis of the domestic arrears for the past five years: \nNo Year End \nAmount (UX) % Increase/ decrease 1 \\| 30\" June 2016 \n24,097,096,854 - 2 \\| 30\" June 2017 \n27,329,773,534 13.4%", "metadata": {"headings": [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}, [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}]], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "30\"", "metadata": {"headings": [{"headings_0": {"content": "30\"", "page": 12, "level": 3}}, {"headings_1": {"content": "expenditure.", "page": 11, "level": 1}}], "page": 12, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \noe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. \ne Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Ministry's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Ministry to cease to continue as a going", "metadata": {"headings": [{"headings_0": {"content": "30\"", "page": 12, "level": 3}}, {"headings_1": {"content": "expenditure.", "page": 11, "level": 1}}], "page": 15, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "concern.", "metadata": {"headings": [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], "page": 15, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "oe Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI 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. \nI also provide the Accounting Officer \nwith a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that \nin 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: \n5.0 Management of Government-Vehicles (Fleet Management) \nOver the years, there has been increasing demand for accountability and better management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like COVID 19; inability to support the delivery of public service by government entities; high government expenditure on purchase of vehicles; misuse of government vehicles; inaccurate vehicle management records; and a general lack of a comprehensive and standard government fleet management policy.", "metadata": {"headings": [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}, [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}]], "page": 15, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}], "page": 16, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "fleet management system in the delivery of public service, and to identify any impediments and make recommendations for improvement. Specifically, the audit was intended to ascertain whether government Vehicles were/are: \ne Acquired in compliance with Government vehicle acquisition guidelines; \ne Comprehensively recorded in the assets register to ensure their proper management; \ne Adequately allocated, operated and utilized to enable delivery of public service; \ne Properly and regularly maintained to achieve optimal performance, increased useful lives and reduced running costs; and \noe Disposed in compliance with PPDA guidelines, and disposal proceeds are properly accounted for. \nThe study was for a scope of three financial years: 2017/18-2019/20. From the procedures undertaken, I noted the following key observations; \nNo Observation Recommendation 5.1 Acquisition of motor vehicles \ni. Funding for purchase of vehicles \nthe three financial the \nFinancial GOU Funding Project Funding Total Funding", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}, [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}]], "page": 16, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Year", "metadata": {"headings": [{"headings_0": {"content": "Year", "page": 17, "level": 3}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "UGX(BN) No. \nUGX (BN) No. Vehicles UGX (BN) No. Vehicles", "metadata": {"headings": [{"headings_0": {"content": "Year", "page": 17, "level": 3}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, [{"headings_0": {"content": "Year", "page": 17, "level": 3}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}]], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Vehicles", "metadata": {"headings": [{"headings_0": {"content": "Vehicles", "page": 17, "level": 3}}, {"headings_1": {"content": "Year", "page": 17, "level": 3}}], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "2017/18 2.408 14 \\| 0 2.408 14 = \n2018/19 1.483 12 \\| 4.766 28 6.249 40 2019/20 1.534 \\| 7 \\| 0.171 2", "metadata": {"headings": [{"headings_0": {"content": "Vehicles", "page": 17, "level": 3}}, {"headings_1": {"content": "Year", "page": 17, "level": 3}}, [{"headings_0": {"content": "Vehicles", "page": 17, "level": 3}}, {"headings_1": {"content": "Year", "page": 17, "level": 3}}]], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1.706 9", "metadata": {"headings": [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Total 5.427 \\| 33 \\| 4.937 30 10.364 63 \nCompliance with Government ban on acquisition of motor vehicles I \nnoted the \nAccounting Officer\u2019s According to the Circular Letter Ref; BDP/86/107/03 and dated 15\" May, response \nin \n2019 from the Permanent Secretary and Secretary to the Treasury to all addressing", "metadata": {"headings": [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}, [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}], [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}], [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}], [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}]], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "1.706 9", "page": 17, "level": 3}}], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Accounting Officers, Government issued a freeze order on purchase of emergency. vehicles by all MDAs during FY 2019/20 with the exception of 5 Votes, which \nincluded; Office of the President, State House; Ministry of Defence and \nVeteran Affairs; Ministry of Foreign Affairs; and Uganda Revenue Authority. \nFurther guidance from the Ministry of Public Service (MoPS) through a \nCircular Letter Ref; ADM 99/205/01 and dated 21% August, 2019 indicated \nthat clearance would only be given for procurement of vehicles under on- \ngoing donor funded projects. \nHowever, it was observed that the Ministry acquired 5 (five) motor vehicles at a cost of UGX.1.534bn during the FY 2019/20 using GOU funds contrary to the issued guidelines. \nNon-compliance with the government ban on acquisition of motor vehicles undermined the intended Government objective of controlling expenditure on purchase of vehicles and led to diversion of funds. \nThe Accounting Officer explained that Uganda was at the verge of having her exports banned from European Market if certain standards were not met by the department of crop inspection and certification and the main challenge in this department was transport equipment for the Agricultural inspectors who had to be deployed to various sites country wide like in flower farms and border posts in preparation for European Union audit. The Ministry found it urgent and prudent to procure the motor vehicles in", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "1.706 9", "page": 17, "level": 3}}, [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "1.706 9", "page": 17, "level": 3}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "1.706 9", "page": 17, "level": 3}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "1.706 9", "page": 17, "level": 3}}]], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "question.", "metadata": {"headings": [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Acquisition of motor vehicles \nI noted the \nAccounting Officer's \nThe Accounting Office explained that the need was occasioned by increased interceptions of Ugandan export products specifically in the European Union market. This required increased mobility of Agricultural Inspectors to ensure the requisite phytosanitary standards are met. \niv. Compliance with the vehicle standardization quidelines of \\| I advised the Government Accounting Officer to \nensure Public Service Circular Standing Instruction No. 1 of 1999 and the compliance with Establishment Notice No. 1 of 2003 about standardization of vehicles for vehicle \nMinisters, other entitled officers and Projects set fuel capacity limits and standardization specifications of the type of vehicles to be purchased for Ministers, other policy. \nentitled officers and Projects. \nThe Ministry complied with standardisation guidelines on 36 out of the 45 procured vehicles. This may result into unnecessary increase in fuel and maintenance costs due to the operation of a fleet with excessive engine", "metadata": {"headings": [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}, [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}]], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "capacity.", "metadata": {"headings": [{"headings_0": {"content": "capacity.", "page": 18, "level": 8}}, {"headings_1": {"content": "question.", "page": 17, "level": 8}}], "page": 18, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Management explained that the MAAIF is field based and operates in hard to reach areas that require vehicles of higher capacity. Most of these areas have impassable roads that demand for such capacities. Management sought and got clearance from MOPS on the need for vehicles of higher capacity. \n5.2 Motor vehicle recording \ni. Maintenance of Motor Vehicle Records \nI advised the Accounting Officer Section 34 (2) of the Public Finance Management Act, 2015 requires an to \nenforce Accounting Officer to keep a register of assets and inventory in the format maintenance", "metadata": {"headings": [{"headings_0": {"content": "capacity.", "page": 18, "level": 8}}, {"headings_1": {"content": "question.", "page": 17, "level": 8}}, [{"headings_0": {"content": "capacity.", "page": 18, "level": 8}}, {"headings_1": {"content": "question.", "page": 17, "level": 8}}]], "page": 18, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], "page": 18, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(f), (g) proper \nvehicle & (i) of the Treasury Instructions, 2017 requires recording of the estimated records and ensure useful life of the asset, physical location of the asset and condition of the that the IFMS asset asset which should assist in determining the time of replacement and module is regularly depreciation cost of an asset. \nupdated to enable accurate recording Furthermore, Paragraph 10.13.4 of the Tis, 2017 requires all fixed assets of fixed assets in the acquisitions to be captured in the fixed assets module of the Government financial statements Computerised Financial Management Information System (GFMIS). \nto achieve the desired safety and A sample of 45 vehicles was reviewed. By the time of this audit, September efficient utilization of 2020, four (4) vehicles were yet to be delivered by the contracted suppliers. \nthe Ministry fleet. \nA review of the 41 acquired vehicles at the Ministry revealed the following; \nassets register and which allowed traceability of vehicles. \nFor all of the 41 vehicles, there was no evidence to confirm that vehicle e \ninspections and reconciliations were carried out regularly and that the Asset register was duly updated. \nThis undermines proper management of the Ministry fleet in regard to safety and efficient utilization of vehicles. \nManagement explained that they are undertaking the review and updating of the current assets register in the format prescribed by the Accountant General and work is now at 80% completion. They further stated that they will work with Ministry of Works and Transport to carry out a general motor Vehicle inspection of all vehicles belonging to the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}, [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}]], "page": 18, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "\\| \nMotor Vehicle Usage \nFleet Management Policy and Guidelines \nThe Accounting Section 16.3.1 of the Treasury Instructions, 2017 requires the Accounting Officer is advised to Officer to put in place measures to eliminate theft, losses, wastage and ensure that a vehicle misuse of vehicles. \nmanagement policy streamlining usage However, it was observed that the Ministry did not have a policy on Motor of vehicles is put in Vehicle Management to guide the usage and eliminate theft, losses, wastage place to eliminate and misuse of motor vehicles. This is in addition to absence of a wastage and misuse standardised fleet management policy by Government as the different of the Ministry\u2019s aspects of Government vehicles are managed through different policies cited vehicles. \nin various government documents such as the Uganda Public Service \nStanding Orders 2010, the Public Procurement and Disposal Act, 2014 and \nTreasury Instructions, 2017. \nThe Failure to have a specific Vehicle Management Policy affects the entity\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. \nManagement explained that the Ministry has commenced with the \ndevelopment and preparation of the Fleet Management Policy and \nGuidelines. Preparations are underway to engage all stakeholders including \nMinistry of Works and Transport for consultations so that we can capture \ntheir inputs in the proposed Fleet Management Policy and Guidelines. \nMaintenance of Fuel Registers \nThe Accounting It was observed that whereas the Ministry designated a Transport Officer Officer is advised to responsible for transport matters, fuel registers were not maintained for all ensure maintenance", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}, [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}]], "page": 19, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "A review of log books for a sample of 41 vehicles revealed that none had ensure that the either been updated on a weekly basis with journeys made, fuel and transport Officer and maintenance costs or duly certified by an authorizing officer contrary to drivers consistently Section 7 (g) of part (F - i) of the Public Service Standing Orders. \nmaintain vehicle logbooks to enable The failure to maintain vehicle log books makes it difficult for management effective monitoring to track vehicle movements, fuel usage and vehicle maintenance of vehicles with an expenditure. This in turn may lead to misuse of vehicles for unauthorized objective of curbing journeys or purposes. \ndown misuse. \nManagement explained that the transport section has now commenced the enforcement of maintenance of motor vehicle logbooks by drivers and endorsed by the Transport Officer on a weekly basis. \n\\| \niv. Annual Vehicle Inspections \nMotor \nThe Accounting Section 7 (d) of part (F - i) of the Public Service Standing Orders requires Officer is advised to every Government vehicle to be subject to an annual inspection irrespective ensure that annual of age or condition. \nmotor vehicle", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}, [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}]], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "inspections", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 20, "level": 8}}, {"headings_1": {"content": "of", "page": 18, "level": 1}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "are", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 20, "level": 3}}, {"headings_1": {"content": "inspections", "page": 20, "level": 8}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "However, a review of the records for the 96 sampled vehicles revealed that carried", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 20, "level": 3}}, {"headings_1": {"content": "inspections", "page": 20, "level": 8}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "out to", "metadata": {"headings": [{"headings_0": {"content": "out to", "page": 20, "level": 3}}, {"headings_1": {"content": "are", "page": 20, "level": 3}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "annual inspections were not undertaken. \nfacilitate preparation and implementation The failure to carry out annual vehicle inspections makes it difficult for of effective vehicle management to undertake effective maintenance and replacement plans. \nmaintenance and", "metadata": {"headings": [{"headings_0": {"content": "out to", "page": 20, "level": 3}}, {"headings_1": {"content": "are", "page": 20, "level": 3}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "replacement plans.", "metadata": {"headings": [{"headings_0": {"content": "replacement plans.", "page": 20, "level": 8}}, {"headings_1": {"content": "out to", "page": 20, "level": 3}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Management explained that the Ministry has prioritized to carry out an \nannual Inspection of all its fleet at the end of this calendar year. \nV. Motor Vehicle allocation \nThe Accounting Officer is advised to Section 15 Part F-I of the Public Service Standing Orders provides that a ensure compliance Public Officer at the level of Director and above shall be entitled to a with the existing chauffeur driven vehicle at a Government expense. Section 16 further guidelines to avoid provides that a public officer at the level of a Head of Department (scale irrational use of U1SE) shall be provided with an official vehicle for official duties including resources that might house to office running. \naffect service", "metadata": {"headings": [{"headings_0": {"content": "replacement plans.", "page": 20, "level": 8}}, {"headings_1": {"content": "out to", "page": 20, "level": 3}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Audit noted that Management does not maintain an approved Vehicle allocation list where acquired motor vehicles are formally assigned to entitled staff by the Accounting Officer. It was further observed that the vehicles are irregularly controlled and monitored at the departmental levels despite the presence of a formally appointed Transport Officer and as a result several vehicles were allocated and used by ineligible staff. Besides, there was no evidence to show that the bona fide staff had authority to drive government \ni. \nFifteen (15) vehicles (15%) were not allocated to any specific personnel yet the Ministry does not maintain a vehicle pool. Such vehicles can easily be misused or lost. \nii. \nFifty-three (53) vehicles (53%) were allocated to officers who were not entitled as per the Public Service standing orders. These were all staff below the salary scale of U1SE. \niii. Sixteen (16) vehicles (16%) allocated to 16 Staff were beyond the recommended/prescribed engine capacities to the officers. \niv. Several officials of the Ministry were allocated new/more vehicles without withdrawing the old ones. \nInappropriate allocation of vehicles results into irrational use of resources, and thus affecting service delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}, [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}], [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}], [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}], [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}]], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Management explained that the assignment of vehicle to officers depends on \nthe schedule and responsibilities of such officers for example Veterinary \nDoctors/Inspectors, Agricultural officers/Inspectors, fisheries officers/ \ninspectors, entomologists, to mention but a few who need vehicles for their \nroutine operations. \nvi. Support to Entity Service Delivery \nI advised the Accounting Officer Review of the Ministry Fixed Asset register (Light vehicles) revealed that the to put in place a Ministry has a total of 424 light vehicles with 119 vehicles allocated in vehicle allocation list various districts and 305 vehicles at headquarters. \nto ensure rationalization of the However, it was noted that the cost/control center in the fixed asset register allocation of vehicles that shows the allocation of motor vehicles per department was wrongly in the various updated and misleading. For instance, management classified 267 out of the departments/units of 305 vehicles (88%) as vehicles allocated to headquarter. In this regard, the Ministry for audit could not reliably assess the extent of vehicle allocation to key service effective", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 21, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 20, "level": 1}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "centers within the Ministry. Refer to table below; \nefficient service delivery in the S/N Cost/Control Center (As disclosed in the Fixed Asset Vehicle", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 21, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 20, "level": 1}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "departments", "metadata": {"headings": [{"headings_0": {"content": "departments", "page": 21, "level": 1}}, {"headings_1": {"content": "and", "page": 21, "level": 1}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Register)", "metadata": {"headings": [{"headings_0": {"content": "Register)", "page": 21, "level": 8}}, {"headings_1": {"content": "departments", "page": 21, "level": 1}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Numbers", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Crop Production Department \n1\n2. Crop Protection Department \n6", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "3. Department of Agricultural Infrastructure and Water for \n2 Agricultural Production\n4. Department of Entomology 1 5, Department of Planning 6\n5. Directorate of Animal Resources \n3", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \nTs Farm Development Department \n2 \n", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}, [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}]], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "8. Fisheries Resources Department \n13", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">\u00bb Undergo a driving test by the Chief Mechanical Engineer prior to \nexamination for all assumption of duty; \ndrivers to enable >\u00bb Periodic training including defensive driving at a recognized Training \nthem carry out their", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Institute;", "metadata": {"headings": [{"headings_0": {"content": "Institute;", "page": 22, "level": 8}}, {"headings_1": {"content": "Numbers", "page": 21, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "driving", "metadata": {"headings": [{"headings_0": {"content": "driving", "page": 22, "level": 1}}, {"headings_1": {"content": "Institute;", "page": 22, "level": 8}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Vv Periodic testing every three years on traffic regulations and an annual", "metadata": {"headings": [{"headings_0": {"content": "driving", "page": 22, "level": 1}}, {"headings_1": {"content": "Institute;", "page": 22, "level": 8}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "responsibilities", "metadata": {"headings": [{"headings_0": {"content": "responsibilities", "page": 22, "level": 1}}, {"headings_1": {"content": "driving", "page": 22, "level": 1}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "medical check-up including eye testing. \nwithout pausing any danger to the A review of staff records for a sample of 24 drivers out of a total of 30 Officials and other employed by the Ministry revealed the following; \nroad users. \nDriver's Number of % Remarks", "metadata": {"headings": [{"headings_0": {"content": "responsibilities", "page": 22, "level": 1}}, {"headings_1": {"content": "driving", "page": 22, "level": 1}}, [{"headings_0": {"content": "responsibilities", "page": 22, "level": 1}}, {"headings_1": {"content": "driving", "page": 22, "level": 1}}]], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Requirement", "metadata": {"headings": [{"headings_0": {"content": "Requirement", "page": 22, "level": 3}}, {"headings_1": {"content": "responsibilities", "page": 22, "level": 1}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "drivers", "metadata": {"headings": [{"headings_0": {"content": "drivers", "page": 22, "level": 3}}, {"headings_1": {"content": "Requirement", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Valid driving permit \n24 \nPerformance Appraisal 0", "metadata": {"headings": [{"headings_0": {"content": "drivers", "page": 22, "level": 3}}, {"headings_1": {"content": "Requirement", "page": 22, "level": 3}}, [{"headings_0": {"content": "drivers", "page": 22, "level": 3}}, {"headings_1": {"content": "Requirement", "page": 22, "level": 3}}]], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Annual Medical", "metadata": {"headings": [{"headings_0": {"content": "Annual Medical", "page": 22, "level": 3}}, {"headings_1": {"content": "drivers", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "0 examination \nDriving test \n24 \n100 All drivers possessed valid \\|\\_driving permits \n0 \nNo driver had been appraised 0 No record to show medical", "metadata": {"headings": [{"headings_0": {"content": "Annual Medical", "page": 22, "level": 3}}, {"headings_1": {"content": "drivers", "page": 22, "level": 3}}, [{"headings_0": {"content": "Annual Medical", "page": 22, "level": 3}}, {"headings_1": {"content": "drivers", "page": 22, "level": 3}}], [{"headings_0": {"content": "Annual Medical", "page": 22, "level": 3}}, {"headings_1": {"content": "drivers", "page": 22, "level": 3}}]], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "checks", "metadata": {"headings": [{"headings_0": {"content": "checks", "page": 22, "level": 3}}, {"headings_1": {"content": "Annual Medical", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "100 All drivers undertook a driving \\|", "metadata": {"headings": [{"headings_0": {"content": "checks", "page": 22, "level": 3}}, {"headings_1": {"content": "Annual Medical", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "test", "metadata": {"headings": [{"headings_0": {"content": "test", "page": 22, "level": 3}}, {"headings_1": {"content": "checks", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "The above irregularities lead to failure by the Ministry to assess the drivers\u2019 competence, thus pausing a danger to the officials they drive. \nVehicle Maintenance \nAdequacy of Vehicle Maintenance Funding \nI advised the Accounting Officer Paragraph 16.9.1 of the TIs, 2017 requires the Accounting Officer to prepare to devise strategies an annual budget for asset maintenance, and assess the functionality, that would bring utilization, and physical and financial performance of assets held. \nvehicle maintenance costs to manageable A review of the approved work plan and budget revealed that the Ministry and realistic levels. made budget provisions for vehicle maintenance during the three-year In addition, the period under review. However, the Ministry only realised and spent a total of Accounting", "metadata": {"headings": [{"headings_0": {"content": "test", "page": 22, "level": 3}}, {"headings_1": {"content": "checks", "page": 22, "level": 3}}, [{"headings_0": {"content": "test", "page": 22, "level": 3}}, {"headings_1": {"content": "checks", "page": 22, "level": 3}}]], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Officer", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 22, "level": 1}}, {"headings_1": {"content": "test", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "UGX.2,118,853,145 against the vehicle maintenance budget of should ensure UGX.4,016,050,277 for the 3 FYs 2017/18 \u2014 2019/20 reflecting a funding preparation", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 22, "level": 1}}, {"headings_1": {"content": "test", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "shortfall to the tune of UGX.1,897,197,132, which is 47.2% of the budgeted proper \nvehicle asset maintenance funds. \nmaintenance plans to monitor vehicle The annual average vehicle maintenance cost per vehicle significantly maintenance costs. decreased from UGX.3,938,870 in FY 2017/18 to UGX.1,668,901 which is a \n57.6% reduction. This could be an indication that several motor vehicles are \nnot properly maintained. For instance, 4 vehicles purchased in financial year \n2018/19 were already reported as mechanically unsound whereas 9 (9%) of \nthe 100 vehicles are \nRepairs of Vehicles \nThe Accounting Officer is advised to \nAudit noted that 56 vehicles were repaired during the year under review at a \nmake an assessment \ntotal cost of UGX.447,775,637. However, it was also noted that 4 vehicles of the grounded and purchased in financial year 2018/19 were already mechanically unsound and mechanically \n9 vehicles were grounded \nunsound vehicles with a view of either", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}, [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}], [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}], [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}], [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}], [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}]], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "disposal", "metadata": {"headings": [{"headings_0": {"content": "disposal", "page": 23, "level": 1}}, {"headings_1": {"content": "of", "page": 22, "level": 1}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "or", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 23, "level": 3}}, {"headings_1": {"content": "disposal", "page": 23, "level": 1}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "committing them to garages for repairs where costs are \nmanageable. iii. Maintenance of Motor Vehicle Service Analysis Records \nI await the \nAccounting Officer\u2019s Section 13 of the public Service Standing Orders requires the driver to efforts in this regard ensure that Government vehicles are regularly serviced (including oiling and of supporting timely greasing), a Service Chart will be kept by the Transport Officer (T/O) on servicing of vehicles every Government vehicle in his or her charge. It is however, the duty of the to enhance efficient driver of the vehicle to ensure that the service chart is followed strictly. \nperformance, thus", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 23, "level": 3}}, {"headings_1": {"content": "disposal", "page": 23, "level": 1}}, [{"headings_0": {"content": "or", "page": 23, "level": 3}}, {"headings_1": {"content": "disposal", "page": 23, "level": 1}}], [{"headings_0": {"content": "or", "page": 23, "level": 3}}, {"headings_1": {"content": "disposal", "page": 23, "level": 1}}], [{"headings_0": {"content": "or", "page": 23, "level": 3}}, {"headings_1": {"content": "disposal", "page": 23, "level": 1}}]], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "reducing", "metadata": {"headings": [{"headings_0": {"content": "reducing", "page": 23, "level": 8}}, {"headings_1": {"content": "or", "page": 23, "level": 3}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 23, "level": 1}}, {"headings_1": {"content": "reducing", "page": 23, "level": 8}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "On the contrary, it was noted that repair and service analysis registers for maintenance", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 23, "level": 1}}, {"headings_1": {"content": "reducing", "page": 23, "level": 8}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "the 96 vehicles tested out of the 100 sampled vehicles held by the Ministry replacement costs. were not maintained. It was further observed that the T/O did not maintain \na service chart for all the 96 vehicles tested. \nThe failure to keep track of vehicle service chart may cause delayed servicing, which in turn could lead to faster ageing of vehicles and high vehicle maintenance and replacement costs. \nManagement explained that the Ministry maintains motor vehicle service \nrecords in form of service cards within the vehicles. It is upon the service \ncards that the Ministry is able to tell that a vehicle is due for the next \nservice. Going forward the ministry has generated a ledger indicating the \nhistory of servicing its vehicles \nDisposal of Vehicles \nCompliance with disposal conditions \nManagement is advised to evaluate \nParagraph 15.11.1 of the TIs, 2017 requires that where it is considered that the Ministry fleet vehicles have reached the end of their useful life; are beyond economical mix to adequately repair or are unserviceable for any other reason; or have become redundant make use of the through obsolescence; they shall be retained until a sufficient quantity is available funds. For accumulated to merit the convening of a Board of Survey to inspect them, example, \nsmaller \nand it shall be the duty of such Board to determine the action to be taken, vehicles with smaller including the decision to board them off. \ncapacities may be \nContinued usage of old vehicles results into high costs of maintenance and uneconomical fuel consumption. \nManagement explained that the Ministry could not board off all vehicles in question as some were deemed to be still serviceable, and also considering resources constraints to procure new vehicles. \nAssessment of the Vehicle Disposal Procedures \nThe Accounting Officer is advised to The Public Procurement and Disposal Public Assets Act, 2003 (as amended) prepare and update and PPDA Regulations, 2014 together with the Public Finance Management the disposal plans as Act, 2015 have prescribed various requirements for the disposal of public per the PPDA", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}, [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}]], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "assets.", "metadata": {"headings": [{"headings_0": {"content": "assets.", "page": 24, "level": 3}}, {"headings_1": {"content": "and", "page": 23, "level": 1}}], "page": 24, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], "page": 24, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "A review of a sample of 37 vehicles disposed by the ministry in FY 2018/2019 revealed the following irregularities;", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], "page": 24, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "a) \nA total of 37 motor vehicles were disposed of by the Ministry. However, the disposal plan for the year was not availed for audit. \nb) A total of 37 motor vehicles (100%) disposed were recommended for disposal by the Board of Survey as per the PPDA requirements. \nc) A total of 37 Vehicles disposed followed the recommended disposal method (public auction) as required by the PPDA requirements. \nd) The contract committee minutes used to ascertain the reserve price was not availed for audit review. However, a total of 37 Vehicles were disposed above the evaluation prices as indicated in the board of survey report. \ne) A sum of UGX.78,600,000 from disposal proceeds was properly recorded in the cashbooks and financial statements of the entity. \n6.0 Procurements \nA review of sample procurement files with regard to the various stages of the procurement process from initiation to contract management revealed several observations as below; \n6.1 \nIrregular contract award above market assessed prices \nSection 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best evaluated bidder is higher than the market price established at the commencement of the procurement to ascertain that the market price is still valid. \n\\| \nT \nS/ Procurement Description Market price Award Price Difference N reference \n1 MAAIF/SUPLS/2029- Supply of 2 station 1,095,200,000 1,262,354,255 167,154,255 20/00449 wagons for Finance", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}, [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}]], "page": 24, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "-Lot 1", "metadata": {"headings": [{"headings_0": {"content": "-Lot 1", "page": 25, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 24, "level": 1}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "and Administration not \nexceeding 4500cc \n2 MAAIF/SUPLS/2029- Supply of 2 double 370,000,000 473,157,650 103,157,650", "metadata": {"headings": [{"headings_0": {"content": "-Lot 1", "page": 25, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 24, "level": 1}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "20/00449", "metadata": {"headings": [{"headings_0": {"content": "20/00449", "page": 25, "level": 1}}, {"headings_1": {"content": "-Lot 1", "page": 25, "level": 3}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "cabin pickups under", "metadata": {"headings": [{"headings_0": {"content": "20/00449", "page": 25, "level": 1}}, {"headings_1": {"content": "-Lot 1", "page": 25, "level": 3}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "-Lot 5", "metadata": {"headings": [{"headings_0": {"content": "-Lot 5", "page": 25, "level": 3}}, {"headings_1": {"content": "20/00449", "page": 25, "level": 1}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "support to fisheries development project not exceeding 2800cc", "metadata": {"headings": [{"headings_0": {"content": "-Lot 5", "page": 25, "level": 3}}, {"headings_1": {"content": "20/00449", "page": 25, "level": 1}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 25, "level": 3}}, {"headings_1": {"content": "-Lot 5", "page": 25, "level": 3}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "\\| 1,465,200,000 1,735,511,905 \\| 270,311,905 \nContract prices far above market prices hamper implementation of other planned activities due to inadequate cash flows. \nThe Accounting Officer explained that the variance between estimated cost and awarded prices is occasioned by difference in brands, manufacturers and countries of", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 25, "level": 3}}, {"headings_1": {"content": "-Lot 5", "page": 25, "level": 3}}, [{"headings_0": {"content": "Total", "page": 25, "level": 3}}, {"headings_1": {"content": "-Lot 5", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total", "page": 25, "level": 3}}, {"headings_1": {"content": "-Lot 5", "page": 25, "level": 3}}]], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "origin.", "metadata": {"headings": [{"headings_0": {"content": "origin.", "page": 25, "level": 2}}, {"headings_1": {"content": "Total", "page": 25, "level": 3}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "984,120,000", "metadata": {"headings": [{"headings_0": {"content": "984,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "origin.", "page": 25, "level": 2}}], "page": 26, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Irregular contract awards are not only contrary to the spirit of the law i.e. transparency, accountability and fairness but also expose the entity to inflated prices. \nManagement explained that this was attributed to the change in strategy where the ministry had planned to hire only two trucks for one operational base but following the \nMAAIF coordinated emergency plans in the major hotspots to identify these floating islands and break them into smaller pieces that do not pose a threat to fishing", "metadata": {"headings": [{"headings_0": {"content": "984,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "origin.", "page": 25, "level": 2}}, [{"headings_0": {"content": "984,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "origin.", "page": 25, "level": 2}}], [{"headings_0": {"content": "984,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "origin.", "page": 25, "level": 2}}]], "page": 26, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "activities, water transport and power generation. There was an immediate need to", "metadata": {"headings": [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], "page": 27, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "procure a speed boat to enable the technical teams move quickly to the known hotspots and recommend actions before the weeds start moving in the lake. \nAccordingly, management contracted M/s Nile Fishing Company Limited to supply, deliver, install and commission a speed motor boat at a contract sum of UGX.590,000,000 under restricted domestic bidding. \nAudit review revealed the following anomalies; \ni. \nContract Signed Above Assessed Market Price \nRegulation 7 (1) (b) of the PPDA (Contracts) regulations 2014 requires a PDE not to issue a contract document, purchase order, or other communication in any form, conveying acceptance of a bid that binds a procuring and disposing entity to a contract with a provider, until the accounting officer confirms that the contract price is not higher than the market price established prior to the commencement of the procurement process. \nI noted that management contracted the Company to supply a Speed Motor Boat at UGX.590,000,000 although the market price had been established at UGX.400,000,000 resulting into an increment of UGX.190,000,000 (48%). There was no evidence of market re-assessment to confirm whether value for money was attained. \nThe Accounting Officer explained that the estimated price was based on the initial specifications which were later upgraded to include a canopy for shelter and this automatically changed the contract price. \nI advised the Accounting Officer to undertake a market re-assessment in procurement circumstance of this nature. \nii. \nFailure to Perform on Emergency Supply \nGCC 12 of the Contract provided that delivery shall be within 8 calendar weeks from the date of contract signing. The contract was signed on 19\" June 2020 with expected delivery of 19\" August 2020. It was observed that by the time of this audit, December 2020, the contract was yet to be performed 4 months behind schedule. There is a likelihood that the motor boat may not serve the purpose for which it was procured. \nThe Accounting Officer is advised to ensure adequate PDU guidance in adherence to", "metadata": {"headings": [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}, [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}]], "page": 27, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 28, "level": 3}}, {"headings_1": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}], "page": 28, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], "page": 28, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "herr \nJohn F.S. Muwanga AUDITOR GENERAL \nKAMPALA \n30\" December, 2020 \nAPPENDICES - MAAIF \nAPPENDIX I: Status of Implementation ASSP Targets \n1 Procure and distribute Number of tractors procured 450 farming equipment and distributed \n2 Construction of water Number of Valley tanks 1,395 valley tanks : \n450 \n320 130 Partially Achieved Insufficient release of funds by MoFPED and the budget of NAADS was cut by Parliament by over 40% \n1,395 \n1,251, 144 Partially Achieved Insufficient release of funds by reservoirs constructed/rehabilitated constructed/rehabilitated MFPED 3 Development of Number of New based irrigation 5 Achomai, Atari, Namatara, \nIrrigation schemes schemes designed Igongero and Naigombwa \n4 Maintenance of Number of existing public 6 Atera, Kiige, Labori, Ongom, i Irrigation Schemes irrigation schemes Evaluated Olweny and Odina", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}, [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}]], "page": 28, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "and rehabilitated", "metadata": {"headings": [{"headings_0": {"content": "and rehabilitated", "page": 29, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 28, "level": 8}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "5 Development of Number of aquaculture parks 2 (Apac and Mwena) Aquaculture parks established \n6 Provide Agricultural Number of fish fingerings 12,753,439 i inputs -Fish seeds distributed to farmers \n7 Regulate fishing Number of Fisheries and other 144,500", "metadata": {"headings": [{"headings_0": {"content": "and rehabilitated", "page": 29, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 28, "level": 8}}, [{"headings_0": {"content": "and rehabilitated", "page": 29, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 28, "level": 8}}]], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 29, "level": 3}}, {"headings_1": {"content": "and rehabilitated", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "regulatory activities Licenced \n8 Enforce Fishing Number of enforcement 3,000 regulations Operations undertaken", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 29, "level": 3}}, {"headings_1": {"content": "and rehabilitated", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "9 Control water weeds Area of Weed and water 2,000ha", "metadata": {"headings": [{"headings_0": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}, {"headings_1": {"content": "activities", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "hyacinth control coverage \n10 Provision of Animal No. of quarantine stations and 6 (Ruhenjere, Nshara, Lusenke, infrastructure and holding grounds constructed NEC Katonga, Kyankwanzi NALI equipment and Maruzi \n11 \u2018Facilitate Animal cattle crushes 72 \n. No. of \ndisease surveillance constructed to strengthened Disease and vector surveillance \nand control. \n12 Provision of Animal Construction of 12 Livestock 30 \\| \n\\| marketing \nmarkets, 12 sheds, 3 auction infrastructure \ngrounds and 3 border/check points in the project area. \nPartially Achieved The delayed implementation was after the private sector partner who was the critical partner at design and a co- funder to the project withdrew from being part of the project", "metadata": {"headings": [{"headings_0": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}, {"headings_1": {"content": "activities", "page": 29, "level": 3}}, [{"headings_0": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}, {"headings_1": {"content": "activities", "page": 29, "level": 3}}], [{"headings_0": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}, {"headings_1": {"content": "activities", "page": 29, "level": 3}}]], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 29, "level": 2}}, {"headings_1": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Partially Achieved Insufficient budge release by", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 29, "level": 2}}, {"headings_1": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "implementation", "page": 29, "level": 2}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Not achieved \nLong process of land acquisition derailed the process of setting up the Aqua parks \n12,753,439 11,245,758 1,507,681 Partially Achieved Insufficient release of funds by", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "implementation", "page": 29, "level": 2}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "144,500 151,324 -6,824 Fully achieved N/A \n3,000 3,150 -150 Fully achieved N/A \n2,000 \n1,200 800 Partially Achieved Insufficient release of funds by", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}, [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}]], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "6 \n2 \n4 Partially Achieved Insufficient release of funds by", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "72 72 Fully achieved N/A \n30 30 Fully achieved N/A \nsee \neherey Rea) agi \n13 Control livestock No. of animal Vaccines procured 20,550,000 diseases to ensure that and distributed", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}, [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}]], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "communicable diseases", "metadata": {"headings": [{"headings_0": {"content": "communicable diseases", "page": 30, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "are", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 30, "level": 1}}, {"headings_1": {"content": "communicable diseases", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "managed \nNumber of doses of \nvaccines procured \n1 Regulate Animal No. of Cattle traders Licenses 5,710 activities procured and issued \n15 / \\| Crop pests and disease No. of Agro chemicals dealer 950 control regulatory premises registered \nstrengthening \nAgro chemicals dealer \npremises registered", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 30, "level": 1}}, {"headings_1": {"content": "communicable diseases", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "metadata": {"headings": [{"headings_0": {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "page": 30, "level": 3}}, {"headings_1": {"content": "are", "page": 30, "level": 1}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "surveillance and surveillance, diagnostics and diagnostics", "metadata": {"headings": [{"headings_0": {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "page": 30, "level": 3}}, {"headings_1": {"content": "are", "page": 30, "level": 1}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "control", "metadata": {"headings": [{"headings_0": {"content": "control", "page": 30, "level": 3}}, {"headings_1": {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "17 Facilitate farmer No. of farmer demonstration 4,550 demonstration sites sites by commodity \n18 Recruit and facilitate Ratio of extension workers to 1:500 extension workers farmers \n20,550,000 7,480,880 13,069,120 Partially Achieved Insufficient release of funds by", "metadata": {"headings": [{"headings_0": {"content": "control", "page": 30, "level": 3}}, {"headings_1": {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "page": 30, "level": 3}}, [{"headings_0": {"content": "control", "page": 30, "level": 3}}, {"headings_1": {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "page": 30, "level": 3}}]], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "control", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "5,710 5,848 -138 Fully achieved N/A", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "control", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "950 1,121 -171 Fully achieved N/A", "metadata": {"headings": [{"headings_0": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "1,650 1,825 al75 Fully achieved N/A \n4,550 5,625 -1,075 Fully achieved N/A \n1:500 1:1,800 \nPartially Achieved Insufficient release of funds by", "metadata": {"headings": [{"headings_0": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}, [{"headings_0": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}], [{"headings_0": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}]], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "29 \nAPPENDIX II: Budget Performance (Implementation of the approved budget) \na is \n", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}]], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 1 Output: 03 >Procure 142,074 3 >Procure 500,000 2,000,000 2,000,000 1,000,000 999,509 >Procured 142,074 357,926 Insufficien Partially Policy 76 Support Improving cashew nut seedlings cashew nut seedlings \nPlannin for Value and distributed to and distributed to the \ng and Institution addition the different farmers different farmers in 28 \nSuppor al \nand in 28 districts along \ndistricts along the \nt Developm market the cattle corridor. cattle corridor. \nService ent Access >Hold 2 >Hold 2 stakeholders", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "cashew nut seedlings cashew nut t funds implement >Held 2 stakeholders seedlings not release ed engagement meeting procured \n>Carried out 4 supervision and s stakeholders engagement meeting monitoring visits engagement meeting \nwith the Uganda \nwith the Uganda \nCashew nuts \nCashew nuts \nproducer's association", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}]], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "producer's", "metadata": {"headings": [{"headings_0": {"content": "producer's", "page": 31, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": ">Carry out 4 association supervision and >Carry out 4 \nmonitoring visits to the supervision and \n28 districts \nmonitoring visits to \nthe 28 districts \n", "metadata": {"headings": [{"headings_0": {"content": "producer's", "page": 31, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}, [{"headings_0": {"content": "producer's", "page": 31, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}]], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 2 Output: 04 >Conduct 4 \n>Conduct 4 Inspection, 201,000 201,000 157,000 156,967 >Conducted 4 >Supervision of Insufficien Partially Policy 76 Support Monitoring Inspection, support support Supervision of \n\\_ \nPlannin for and Supervision of MAAIF MAAIF programmes, \ng and Institution evaluating programmes, projects and standards \nSuppor al the projects and in District Production \nt Developm activities standards in District Departments; \nService ent of the Production \ns sector Departments; >Conduct Personnel \naudit of staff at 54 \n>Conduct Personnel District Production \naudit of staff at 54 Departments, \nDistrict Production \nDepartments, >Recruitment of the \nextension workers at \n>Recruitment of the \n60 district local \nextension workers at", "metadata": {"headings": [{"headings_0": {"content": "producer's", "page": 31, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "governments", "metadata": {"headings": [{"headings_0": {"content": "governments", "page": 31, "level": 3}}, {"headings_1": {"content": "producer's", "page": 31, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "60 district local \nmonitored and governments \nsupervised. monitored and \nsupervised.", "metadata": {"headings": [{"headings_0": {"content": "governments", "page": 31, "level": 3}}, {"headings_1": {"content": "producer's", "page": 31, "level": 3}}, [{"headings_0": {"content": "governments", "page": 31, "level": 3}}, {"headings_1": {"content": "producer's", "page": 31, "level": 3}}]], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Inspections", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "the recruitment t release implement of extension of funds ed >Conducted Personnel workers in 15 by MFPED \naudit of staff at 54 \ndistrict Local \nDepartments, Governments \nnot conducted \n>Supervised and \nmonitored the \nRecruitment of \nextension workers at \n45 districts \n", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}, [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}]], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 3 Output: 05 >MAAIF land \n>MAAIF land surveying 243,750 243,750 206,588 206,588 >MAAIF land >MAAIF land Insufficien Partially Policy 76 Support Creating surveying and Titling and Titling both at the \nPlannin for and both at headquarters and 10 \ngand Institution Enabling the headquarters districts. \nSuppor al environme and 10 districts. \nt Developm nt for \nService ent Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "surveying and Titling surveying and t release implement both at the \ntitling not of funds ed headquarters and 8 \ncarried out in 2 by MFPED \ndistricts conducted districts \n", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}, [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}]], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "9. Project:00 Output: 07 >Support activities >Conduct three Policy 76 Support Monitoring to improve knowledge Plannin for & knowledge management g and Institution Evaluation management among workshops of Suppor al \nfarmers and \nAgriculture Extensional t Developm \nextension workers at \nWorkers in the Eastern Service ent \nthe district and sub \nand Central regions. \ns", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "counties (ring fenced budget item)", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 Output: 20 >Support MAAIF >Support quarterly Policy 76 Support Records public relation officer MAAIF public relation Plannin for Manageme and media officer and media gand Institution nt Services interactions (ring interactions (ring Suppor al fenced budget item). fenced budget item). t Developm \n>Organize 8 media Service ent >Organize 8 media press conferences on s", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \npress conferences on \nfood nutrition and food nutrition and security \nsecurity >Print 1,000 assorted media advertisements >Print 1,000 \nand branding assorted media documents advertisements and \nbranding documents \n", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}, [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}]], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 Output: 51 >Provide quarterly Salaries for 3 staff and Policy 76 Support Secondme logistical support to quarterly facilitation Plannin for nt for the Office of the (rental \ngand Institution MAAIF Agriculture Attache accommodation, fuel Suppor al staff in in Rome quarterly and office supplies) t Developm Rome (Ring fenced Budget \nService ent item)", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Conducted three 0 0 Fully knowledge implement management ed", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "workshops", "metadata": {"headings": [{"headings_0": {"content": "workshops", "page": 32, "level": 3}}, {"headings_1": {"content": "Inspections", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": ">Supported MAAIF One Media Insufficien Partially public relation officer press \nt release implement and media interactions conference was of funds ed >Organized 7 media not conducted by MFPED \npress conferences on \nfood nutrition and", "metadata": {"headings": [{"headings_0": {"content": "workshops", "page": 32, "level": 3}}, {"headings_1": {"content": "Inspections", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "security", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 32, "level": 3}}, {"headings_1": {"content": "workshops", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": ">Printed 1,000 assorted media \nSalaries for 3 staffand 0 \n0 Fully quarterly facilitation implement (rental ed accommodation,", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 32, "level": 3}}, {"headings_1": {"content": "workshops", "page": 32, "level": 3}}, [{"headings_0": {"content": "security", "page": 32, "level": 3}}, {"headings_1": {"content": "workshops", "page": 32, "level": 3}}]], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "fuel", "metadata": {"headings": [{"headings_0": {"content": "fuel", "page": 32, "level": 3}}, {"headings_1": {"content": "security", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "and office supplies)", "metadata": {"headings": [{"headings_0": {"content": "fuel", "page": 32, "level": 3}}, {"headings_1": {"content": "security", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Wei", "metadata": {"headings": [{"headings_0": {"content": "Wei", "page": 33, "level": 3}}, {"headings_1": {"content": "fuel", "page": 32, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "49. Project:00 7 Output: 72 >National Animal 3 >National Animal 995,000 995,000 948,750 948,750 >NADDEC phase two 0", "metadata": {"headings": [{"headings_0": {"content": "Wei", "page": 33, "level": 3}}, {"headings_1": {"content": "fuel", "page": 32, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Wei", "page": 33, "level": 3}}, {"headings_1": {"content": "fuel", "page": 32, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Policy 76 Support Governme Disease Diagnostic Disease Diagnostic Plannin for nt Epidemiological Epidemiological Centre g and Institution Buildings Centre (NADDEC) (NADDEC) phase two Suppor al and phase two buildings buildings rehabilitated t Developm Administra rehabilitated and and renovated.; Service ent tive renovated.; \ns Infrastruct >One stop centre ure >One stop centre \nrenovated t MAAIF renovated t MAAIF \nhead quarter building head quarter >Wandegeya Stores building \nand fence buildings >Wandegeya Stores renovated. \nand fence buildings \nrenovated. \nbuildings rehabilitated implement and renovated. ed >One stop centre \nrenovated t MAAIF \nhead quarter building \n>Wandegeya Stores", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Output: 77 >Support and", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \n\\| Project:00 8 \n> Hold 8 stakeholders 4,000,000 4,000,000 1,053,481 1,053,481 > Held 4 stakeholders >4 \nInsufficien Partially Policy 76 Support Purchase coordination of engagement meetings \nPlannin for of setting up of regional >Validation of 625 \ng and Institution Specialised bulking and agro processing and \nSuppor al Machinery processing centres marketing sites \nt Developm & so as to promote >Procured 6 sets of \nService ent Equipment agro-industrialization four maize milling \ns (ring fences budget machine and livestock \nitem) shade machines \nengagement meetings stakeholders t release implement engagement of funds ed >Validation of 325 meetings by MFPED \nagro processing and \n>Validation of \nmarketing sites \n300 agro \nProcured 6 sets of \nProcessing and \nmachines marketing sites \n", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 9 Output: 79", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Pay tax contributions 300,000 300,000 250,000 250,000 Paid tax contributions 0", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Policy 76 Support Acquisition Pay tax contributions for 3 Motor vehicles for Plannin for of Other to organization SASAKAWA Global g and Institution Capital arising out of MOUs 2000 arising out of Suppor al Assets with MAAIF MOUs with MAAIF t", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Developm", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Service ent s \nfor 3 Motor vehicles \nimplement for SASAKAWA Global ed 2000 \nltr", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}, [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 10 Output: 04 >3 District Project 3 >3 District Project 200,000 200,000 168,000 168,000 >3 District Project 0 \n0 Fully Agricul 23 The Monitoring Coordination Coordination \ntural Project on and Committees Committees (DPCCs), \nInfrast Irrigation evaluating (DPCCs), Project \nProject Area \nructure Scheme the Area Coordination Coordination \nDevelopm activities Committees, Project Committees \nr \nMecha ent in of the Affected Persons >Conduct 4 Monitoring \nnizatio Central sector \nfield activities the \nn& and >Conduct 4 implementation of \nWater Eastern Monitoring field project activities \nfor Uganda activities the >Sensitize, train and \nAgricul (PISD)- implementation of form 20 irrigation \ntural \nproject activities \nwater user associations \nProduc \n>Sensitize, train and \ntion form 20 irrigation \nwater user \nassociations to aid \nmanagement of the \nirrigation scheme", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Output: 82 >Support activities >Support activities of 2 1,500,800 Agricul Constructi of 2 baseline baseline surveys. \ntural on of surveys. > 2 Resettlement \nInfrast irrigation >Consultancy Action Plan studies and", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \nCoordination implement Committees engaged ed \n> Conducted 4 Monitoring field activities \n>Sensitized, trained and formed 20 irrigation water user associations \n>Supported activities Fully of 2 baseline surveys \nimplement > 2 Resettlement \ned \nAction Plan studies \nructure schemes procurement, implementation undertaken; \n\u00bb stakeholder undertaken; >2 Environment \nMecha consultations, >2 Environment Management Plans \nnizatio contract Management Plans developed. \nn& management developed. \n>2 Detailed Designs \nWater > 2 Resettlement >2 Detailed Designs \ncompleted", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}, [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}]], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 34, "level": 3}}, {"headings_1": {"content": "Developm", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Action Plan studies \ncompleted, for Atari", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 34, "level": 3}}, {"headings_1": {"content": "Developm", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Agricul", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "and implementation \nand Sironko irrigation tural undertaken; schemes Produc >2 Environment \ntion Management Plans \ndeveloped. \n>2 Detailed Designs \ncompleted, for Atari \nand Sironko \nirrigation scheme \nu) u) \n", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}, [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}]], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project: 13 12 >Conduct four >Conduct four capacity Policy 27 capacity building building activities of Plannin National activities of staff at staff at NFLC \ng and Farmers NFLC >Undertake 3 Suppor Leadership >Undertake 3 Monitoring and t Center Monitoring and supervision of Service (NFLC) supervision of implementation of s implementation of activities at National activities at National Farmers Leadership", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Conducted two Insufficien Partially capacity building \nt release implement activities \nof funds ed >Undertook 2 \nby MFPED Monitoring and comprehensive \nsupervision of \nimplementation of \nactivities \n>Quarterly facilitation \nFarmers Leadership Center (NFLC) of \nCenter (NFLC) > Quarterly facilitation coordination/operation \n>Payment of Project of \nal costs for the NFLC; coordination/operati coordination/operation -2 quarters onal costs for the al costs for the NFLC; \n>Undertake 2 NFLC; >Undertake 3 comprehensive >Undertake comprehensive training \ntraining of farmers and comprehensive of farmers and their \ntheir leaders on mind- training of farmers leaders on mind-set \nset \nchange and their leaders \nchange \nespecially women \nand youth \n", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}, [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}]], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:13 13 >Procure Assorted >Procure 550 kgs of Policy 27", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Farm tools and fertilizer, 44ltrs of Plannin National \nequipment. herbicides and 30lts of g and Farmers >Greenhouses pesticides Suppor Leadership procured and >Greenhouses t Center established at procured and Service (NFLC) Kampiringisa established at s \nNational Farmers Kampiringisa National Leadership Centre Farmers Leadership \n>Procured 550 kgs of >Greenhouses Insufficien Partially fertilizer, 44ltrs of t funds implement herbicides and 30lts of and established released ed pesticides \nat Kampiringisa by mFPED \n>2 Irrigation", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}, [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}]], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "system/network", "metadata": {"headings": [{"headings_0": {"content": "system/network", "page": 35, "level": 3}}, {"headings_1": {"content": "Agricul", "page": 34, "level": 3}}], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "the model farm at Centre (NFLC). Kampiringisa National \n(NFLC). Centre (NFLC). Farmers \n>2 Irrigation >2 Irrigation \nLeadership Centre system/network for system/network for the \n(NFLC) installed. the model farm at model farm at \n>Facilitated 16 casual Kampiringisa Kampiringisa National \nlabourers to maintain National Farmers Farmers \nthe livestock units Leadership Centre \nLeadership Centre (NFLC) installed. (NFLC) installed. >Livestock unit", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}, [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}], [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}], [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}], [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}], [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}]], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": ">Facilitate 16 casual", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "maintained (feed \nlabourers to maintain stocks farm inputs, \nthe livestock units , \nDrugs, materials and \ncasual \nlabour procured )", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}, [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}], [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}]], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:13 Output: 05 >Undertake >Undertake 4 Policy 28 Support Creating supervision activities supervision activities at Plannin to and at Bukalasa Bukalasa Agricultural g and Agricultura Enabling Agricultural College. College. \nSuppor \\| Training environme >Conduct >Conduct 4 \n\\_ \nt Institution nt for Administrative Administrative Service s Agriculture meetings to assess meetings to assess the s", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \nthe performance of \nperformance of the the training college \ntraining college", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}, [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}]], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:13 Output: 06 > Undertake > Undertake 4 Policy 28 Support Institution supervision of supervision of activities Plannin to al activities at Fisheries at Fisheries Training g and Agricultura Developm Training Institute. Institute. \nSuppor \\| Training ent In >Conduct quarterly >Conduct 4 \nt Institution Agricultura Administrative Administrative Service Ss \\| Sector meetings to assess meetings to assess the s the performance of performance of the the training institute training institute >Provide logistical >Provide logistical support for the daily support for the daily running of the running of the institute", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Undertook 4 Fully supervision activities implement at Bukalasa ed Agricultural College. \n>Conducted 4", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Administrative", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "meetings \n> Undertook 3 \nEffects of Partially supervision activities \nthe COVID implement at Fisheries Training 19 ed Institute. pandemic >Conducted 3 and Administrative insufficient meetings funds >Provided \nlogistical \nsupport for the daily \nrunning of the institute \nquarterly (fuel, \nstationery, welfare and \ninstitute quarterly quarterly (fuel, utilities) \nstationery, welfare and \nutilities) \n~ \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}], [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}]], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:13 Output: 72 >Construct >Construct perimeter Policy 28 Support Governme perimeter fence at fence at FTI Plannin to nt FIT >Student\u2019s 1 dormitory g and Agricultura Buildings >Student\u2019s 1 construct and 2 staff \\_ Suppor \\| Training and dormitory construct houses \nt Institution Administra and 2 staff houses \nService s tive", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "s \nInfrastruct \nure", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}], [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}]], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:13 Output: 79 >Renovated and >Renovate and Policy 28 Support Acquisition maintained structure maintain 4 staff houses Plannin to of Other at Fisheries Training and 1 dormitory at g and Agricultura Capital Institute and Fisheries Training Suppor \\| Training Assets Bukalasa Agricultural Institute and Bukalasa t Institution College Agricultural College", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Constructed Fully perimeter fence at FTI \nimplement >Student\u2019s 1 ed dormitory constructed \nand 2 staff houses \nrenovated \n>Renovated and Fully maintained 4 staff \nimplement houses and 1 \ned dormitory at Fisheries \nTraining Institute and \nBukalasa Agricultural \nService 5 College \ns", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}]], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 37, "level": 3}}, {"headings_1": {"content": "Administrative", "page": 36, "level": 3}}], "page": 37, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Project:13 18 Output: 03 >Procure 800 tonsof 5 >Procure 800 tons of \nProcured 800 tons of 30 Promotion mulberry cuttings mulberry cuttings \nmulberry cuttings and Livestock of Animals and distributed to >Conduct 20surveys \ndistributed \nDiseases and silk farmer groups on mulberry and silk \n>Conducted surveys Control Animal >Conduct surveys on worm pest and disease \non mulberry and silk Project Products mulberry and silk in 45 districts \nworm pest >11 \nPhase 2 worm pest and >Promote 11 Mulberry \nMulberry and silkworm disease in Central and silkworm pests and \npests and diseases \nand Western Uganda diseases situation and \nsituation and \nPromoted silk worm preventive measures \npreventive measures growing in 9 local >Diseminate \npromoted in the 45 governments Sericulture information districts through sensitisation technology to farmers \n>Sericulture \nof farmers and stakeholders in 24 \ninformation technology >Mulberry and districts at Kawanda. \ndisseminated to silkworm pests and >Provide 10 Viable silk \nfarmers and \ndiseases situation worms egg parent lines \nstakeholders at \nand preventive at the National \nKawanda in 24 measures Sericulture Centre in \ndistricts \n>Sericulture Kawanda.. \n>10 Viable silk worms information egg parent lines technology \nprovided \ndisseminated \n>Viable silk worms \negg parent lines \n", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 37, "level": 3}}, {"headings_1": {"content": "Administrative", "page": 36, "level": 3}}, [{"headings_0": {"content": "an", "page": 37, "level": 3}}, {"headings_1": {"content": "Administrative", "page": 36, "level": 3}}]], "page": 37, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project:13 19 Output: 05 >Procure 3,011,000 >Procure 3,011,000 8,965,000 8,109,000 7,961,500 7,931,382 Procured 3,011,000 0 \n0 Fully Animal 30 Vector and dozes of FMD dozes of FMD vaccines \ndozes of vaccines implement Resour Livestock disease vaccines and >Conduct 3 mass \ned \nces Diseases control distributed to 53 sensitization and \n>Conducted 3 mass \nControl measures affected districts awareness campaigns \nsensitization \nProject >Support districts to >Conduct 10 radio and", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 37, "level": 3}}, {"headings_1": {"content": "Administrative", "page": 36, "level": 3}}], "page": 38, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Campaigns", "metadata": {"headings": [{"headings_0": {"content": "Campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "an", "page": 37, "level": 3}}], "page": 38, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Phase 2 \ncarry out FMD \nTV talk shows to create \nvaccination in 53 awareness \n>Conducted 10 radio affected districts >Conduct 4 Field \nand TV talk shows to >Conduct 3 mass investigations of \ncreate awareness sensitization and \nacaricides use & \nawareness creation resistance in the \n>4 Field investigations on control of FMD, Country \nof acaricide use & CBPP, PPR and other >Conduct 4 Technical \nresistance in the diseases. back up awareness \nCountry conducted >Backstop 30 campaigns \nDistrict staff on \n>Conducted 4 \ndisease control \nTechnical back up guidelines awareness campaigns >Conduct 10 radio \nand TV talk shows to \ncreate awareness of \nmajor epidemic \nanimal diseases and \nvectors \n>4 Field investigations of acaricides use & \nresistance in the Country conducted >Conduct 4 Technical back up awareness", "metadata": {"headings": [{"headings_0": {"content": "Campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "an", "page": 37, "level": 3}}, [{"headings_0": {"content": "Campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "an", "page": 37, "level": 3}}], [{"headings_0": {"content": "Campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "an", "page": 37, "level": 3}}]], "page": 38, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "campaigns", "metadata": {"headings": [{"headings_0": {"content": "campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "Campaigns", "page": 38, "level": 3}}], "page": 38, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "it", "metadata": {"headings": [{"headings_0": {"content": "campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "Campaigns", "page": 38, "level": 3}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Bein", "metadata": {"headings": [{"headings_0": {"content": "Bein", "page": 39, "level": 1}}, {"headings_1": {"content": "campaigns", "page": 38, "level": 3}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "2. Project:13 20 Output: 06 >Support 2 disease >Support 2 disease 295,318 Animal 30 Improved control activities in control activities \nResour Livestock market the Basongola >Conduct three \nces Diseases access for pastoral communities Sensitization activities \nControl livestock of Kasese and \nProject and Bunyangoba districts \nPhase 2 \nlivestock such as Vaccination \nproducts of animals against \nFMD, PPR and CBPP", "metadata": {"headings": [{"headings_0": {"content": "Bein", "page": 39, "level": 1}}, {"headings_1": {"content": "campaigns", "page": 38, "level": 3}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \n>Conduct three Sensitization activities of Basongola Pastoral Farmers on", "metadata": {"headings": [{"headings_0": {"content": "Bein", "page": 39, "level": 1}}, {"headings_1": {"content": "campaigns", "page": 38, "level": 3}}, [{"headings_0": {"content": "Bein", "page": 39, "level": 1}}, {"headings_1": {"content": "campaigns", "page": 38, "level": 3}}]], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Quarantine", "metadata": {"headings": [{"headings_0": {"content": "Quarantine", "page": 39, "level": 3}}, {"headings_1": {"content": "Bein", "page": 39, "level": 1}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "restrictions and animal movement control", "metadata": {"headings": [{"headings_0": {"content": "Quarantine", "page": 39, "level": 3}}, {"headings_1": {"content": "Bein", "page": 39, "level": 1}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. \\_Project:13 21 Output: 09 >Maintained the >Quarterly 9,036,698 Animal 30 Vector and existing cold chains Maintenance the \nResour Livestock disease at NADDEC existing cold chains at \nces Diseases control in >Procured assorted NADDEC \nControl priority laboratory kits, >Procured assorted \nProject animal equipment and laboratory kits, \nPhase 2 commoditi consumables for equipment and \nes NADDEC and 8 consumables for \nregional labs NADDEC and 8 \n>Procured regional labs \n1,500,000 dozes of \n>Procured 1,500,000 \nCBPP, PPR and \ndozes of CBPP, PPR \nRabies and \nand Rabies and \ndistributed to them \ndistributed to them \ncountrywide. \ncountrywide.", "metadata": {"headings": [{"headings_0": {"content": "Quarantine", "page": 39, "level": 3}}, {"headings_1": {"content": "Bein", "page": 39, "level": 1}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Supported 2 disease 0", "metadata": {"headings": [{"headings_0": {"content": "Quarantine", "page": 39, "level": 3}}, {"headings_1": {"content": "Bein", "page": 39, "level": 1}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "control activities implement ed >Conducted three \nSensitization activities \n>Procured assorted >Maintained Insufficien Partially laboratory kits, the existing t release implement equipment and \ncold chains at of funds ed consumables for NADDEC by MFPED \nNADDEC and 8 quarterly \nregional labs \n>Procured 1,500,000 dozes of CBPP, PPR and Rabies \n", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}]], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 22 Output: 01 >Provide logistical 2 >Payment for salaries 2,500,000 2,500,000 2,306,748 2,292,254 >Payment for salaries 0 \n0 Fully Agricul 57 Policies, support to the for 60 project staff, \ntural Improving laws, running and provide quarterly \nInfrast Access and guidelines, maintenance of logistical support for \nructure Use of plans and Irrigation Schemes maintenance of the \nAgricultura strategies of Mubuku, Doho, irrigation schemes. \n1 \nMecha \\| Odina \nnizatio Equipment >Support the >Support quarterly \nn& and operations of the maintenance and \nWater Mechanisa new Regional facilitate operations of \nfor tion Mechanisation the new Regional \nAgricul through Centre of Buwama Mechanisation Centre \ntural the use of and Agwata of Buwama and", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "for 60 project staff, \nimplement provide quarterly ed logistical support for \nmaintenance of the \nirrigation schemes. \n>Support", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}]], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "maintenance and facilitate operations of the new Regional Mechanisation Centre of Buwama and Produc labour Agwata Agwata", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "tion", "metadata": {"headings": [{"headings_0": {"content": "tion", "page": 40, "level": 3}}, {"headings_1": {"content": "quarterly", "page": 40, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Saving", "metadata": {"headings": [{"headings_0": {"content": "Saving", "page": 40, "level": 3}}, {"headings_1": {"content": "tion", "page": 40, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Technologi", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "es \n\u20ac \nsr vo r Ya ay adselrzis \n&hin", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}, [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}]], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 23 Output: 04 >Capacity building of 4 >Train 20 MAAIF \n\\_ \nAgricul 57 Monitoring MAAIF staff engineers on basic tural Improving and maintenance, Infrast Access and evaluating >Develop Standard management, ructure Use of the Technical designs, identification and Agricultura activities drawings, safety operation of the , \nMecha \\| ofthe prefeasibility studies heavy earth moving nizatio Equipment sector >Monitoring and equipment quarterly. n& and evaluating of the \nWater Mechanisa utilization of the >Develop and design for tion agricultural the standard technical Agricul through equipment in Local specifications and tural the use of Government drawings for the", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], "page": 41, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \n215,000 215,000 121,000 120,964 >Train 10 MAAIF 10 engineers Insuffient Partially engineers on basic not trained, 1 funds implement maintenance, supervisory realsed ed management, visit, \nidentification and developing \nsafety operation of the technical \nheavy earth moving specifications \nequipment quarterly. and drawings \n>Supervision and evaluation of the 300 valley tanks/dams and 5000 ha farm land Produc labour procurement of the bush cleared tion Saving \nselected agricultural \nTechnologi machinery >Undertake 3 . \nes \nSupervisory field visits >Supervision and \nfor the construction evaluation of the 300 \nworks in the Agwata valley tanks/dams and \nand Buwama regional 5000 ha farm land \nmechanisation centres. bush cleared \n>Undertake 4 Supervisory field visits for the construction works in the Agwata and Buwama regional mechanisation centres.", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}, [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}]], "page": 41, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 24 Output: 05 >Provide logistical 2 >Provide logistical 1,584,364 1,584,364 1,505,000 1,448,518 >Provided logistical 0 0 Fully Agricul 57 Creating support and support and \ntural Improving and maintenance of the maintenance of the 60 \nInfrast Access and Enabling 60 project staff and project staff and \nructure Use of environme rehabilitation and rehabilitation and \nAgricultura nt for equiping of two equiping of two \n1 \nMecha \\| Agriculture mechanization mechanization centres \nnizatio Equipment centres \nn &", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], "page": 41, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Test and certify 20 Water >Test and certify 20 categories of categories of \nagriculture equipment agriculture \nand machinery units of equipment and \nresponsive model machinery units of \nseries provided by the responsive model \npublic sector \nseries \nsupport and implement maintenance of the 60 \ned \nproject staff and \nrehabilitated and \nequiped two \nmechanization centres \n>Tested and certified \n20 categories of \nagriculture equipment \n40 \nSeg yigiets", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}, [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}]], "page": 41, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 25 Output: 72 >Provide \n>Provide maintenance 500,000 500,000 500,000 500,000 >Provided \n0 Fully Agricul 57 Governme maintenance for the 60 Heavy equipment \ntural Improving nt Namalele Agriculture units at Namalele \nInfrast Access and Buildings Mechanical Center Agriculture Mechanical \nructure Use of and and Workshop on a Center and Workshop \nAgricultura Administra quarterly basis on a quarterly basis \nf \nMecha \\| tive \nnizatio Equipment Infrastruct \nn& \nure \nWater", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \nmaintenance 60 Heavy", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}, [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}]], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "implement", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 42, "level": 3}}, {"headings_1": {"content": "Technologi", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "equipment units at ed Namalele Agriculture \nMechanical Center and \nWorkshop on a \nquarterly basis \n", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 42, "level": 3}}, {"headings_1": {"content": "Technologi", "page": 40, "level": 3}}, [{"headings_0": {"content": "implement", "page": 42, "level": 3}}, {"headings_1": {"content": "Technologi", "page": 40, "level": 3}}]], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 26 Output: 77 >Procure heavy \n>Procure 4 heavy 9,381,836 9,381,836 9,381,836 9,381,779 >Procured 4 heavy \n0 Fully Agricul 57 Purchase earth moving earth moving \ntural Improving of equipment (earth equipment; test and \nInfrast Access and Specialised moving) equipment: certify 16 new \nructure Use of Machinery Hydraulic excavators, agricultural machinery \nAgricultura & Rigs, multipurpose \n\u2019 \nMecha \\| Equipment bulldozers, \nnizatio Equipment Chain/Wheel \nn& Loaders, Water \nWater Bowzers, Dump \nTrucks, Tandem \nRollers, Low Bed) for \nKiryandongo and \nMbale regional \nmechanisation centre", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 42, "level": 3}}, {"headings_1": {"content": "Technologi", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "earth moving implement equipment; tested and", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 42, "level": 3}}, {"headings_1": {"content": "Technologi", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "certified 16 new agricultural machinery \n", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}, [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}]], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Projec:13 27 Output: 82 >Undertake \n>Undertake 21,500,00 19,600,000 9,723,988 9,723,988 >Undertook 6 Significant Partially Agricul 57 Constructi engineering designs engineering designs for 0 \ntural Improving on of and construction of 20 mechanization sites, \nInfrast Access and irrigation small-scale irrigation 10 mechanization \nructure Use of schemes schemes basing on centres, 100 drawing \nAgricultura water catchment and engineering water \n7 \nMecha \\| areas in districts in harvesting facilities; \nnizatio Equipment accordance with the road opening 90 farm \nn& \nwater catchment access roads; improve \nWater maps 100 farm access roads", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "4] \nengineering designs mechanization budget implement for 7 mechanization centres, 13 cuts ed sites, 4 mechanization mechanization \ncentres, 46 drawing \nsites and \nand engineering water 54water \nharvesting facilities; harvesting \nroad opening 115 facility designs \naccess roads and \nimproved 489 roads \n", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}, [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}]], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 28 Output: 83 >Construction of \nConstruct 300 valley 10,160,00 10,160,000 10,100,000 10,100,000 Constructed and 0 \n0 Fully Agricul 57 Valley valley dams in dams in water stricken 0 \ntural Improving Tank water-' stricken areas and bush \nInfrast Access and Constructi areas and drought clearing 5,000 ha of \nructure Use of on affected areas using farmland \nAgricultura (livestock) MAAIF equipment \n, \nMecha \\| \nand outsourcing \nnizatio Equipment \nwhere possible. 45% \nn& of the beneficiaries \nWater", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "will be youth and women \nrehabilitated 302 implement valley tanks/dams and ed cleared 30,310 ha of \nfarmland \n", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}, [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}]], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project: 13 29 Output: 01 >Conduct 4 disease >Conduct 4 disease 849,600 849,600 738,600 662,240 >Conducted 4 disease 0 \n0 Fully Animal 58 Meat Policies, surveillance surveillance exercises \nResour Export laws, exercises >Conduct 4 farmer \nces Support guidelines, >Conduct 4 farmer mobilization workshop \nServices plans and mobilization on beef cattle \nstrategies workshop on beef production. This \ncattle production. workshop involved 80", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "surveillance exercises implement >Conducted farmer ed mobilization workshop \non beef cattle \nproduction. \n>Paid salaries of 20 \nThis workshop farmers staff \ninvolved 80 farmers >Carry out 4 Field \n>Trained 200 farmers \n>Carry out 4 Field Missions to the \nin Artificial \nMissions to the established Holding \ninsemination \nestablished Holding Grounds and \n>Conducted 2 FMD \nGrounds and Quarantine Stations \nand CBPP disease \nQuarantine Stations >Pay salaries of 20 \nsurveillance \n>Pay salaries of 20 \nstaff \nstaff \n>Train 200 farmers in \n>Train 200 farmers \nArtificial insemination \nin Artificial \nin the central region \ninsemination in the \n>Conduct 2 FMD and \ncentral region \nCBPP disease \n>Conduct 2 FMD \nsurveillance \nand CBPP disease \nsurveillance \n", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}, [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}]], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project:13 30 Output: 05 >Conduct 4 Disease >Conduct 4 Disease 364,028 364,028 200,000 200,000 >Conducted 4 Disease 0 \n0 Fully Animal 58 Meat Vector and Control and Control and Quarantine \nResour Export disease Quarantine Services Services \nces Support control >Procure cattle \nServices measures >Procure cattle \nidentified and data", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Control and implement Quarantine ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Surveillances", "metadata": {"headings": [{"headings_0": {"content": "Surveillances", "page": 43, "level": 3}}, {"headings_1": {"content": "ed", "page": 42, "level": 3}}], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "42 \nsirsisike Set Rah Sy \nidentified and data captured into database \n>Procured 52 sets of captured into >Procure Assorted \nequipment of cattle database Laboratory equipment \nand reagents procured \n>undertook Disease >Assorted >undertake Disease \ncontrol and quarantine Laboratory control and quarantine \nservices for the animal equipment and services for the animal \ndestined for slaughter reagents procured destined for slaughter \nhouses for beef >undertake Disease houses for beef", "metadata": {"headings": [{"headings_0": {"content": "Surveillances", "page": 43, "level": 3}}, {"headings_1": {"content": "ed", "page": 42, "level": 3}}, [{"headings_0": {"content": "Surveillances", "page": 43, "level": 3}}, {"headings_1": {"content": "ed", "page": 42, "level": 3}}], [{"headings_0": {"content": "Surveillances", "page": 43, "level": 3}}, {"headings_1": {"content": "ed", "page": 42, "level": 3}}]], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "exports", "metadata": {"headings": [{"headings_0": {"content": "exports", "page": 44, "level": 3}}, {"headings_1": {"content": "Surveillances", "page": 43, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "control and exports quarantine services \nfor the animal \ndestined for \nslaughter houses for \nbeef exports \nProject:13 31 Output: 06 >Support Export >Supported activities Animal 58 Meat Improved goat breeding of Export goat Resour Export market program in breeding program with ces Support access for partnership with the private partners. Services livestock private sector >Developed and and supported activities of livestock MOU with the Private \n>Supported activities Fully of Export goat implement breeding program with", "metadata": {"headings": [{"headings_0": {"content": "exports", "page": 44, "level": 3}}, {"headings_1": {"content": "Surveillances", "page": 43, "level": 3}}, [{"headings_0": {"content": "exports", "page": 44, "level": 3}}, {"headings_1": {"content": "Surveillances", "page": 43, "level": 3}}]], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 44, "level": 3}}, {"headings_1": {"content": "exports", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "private partners. >Developed and supported activities of MOU with the Private products sector (Sembeguya sector (Sembeguya Estates) which as an", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 44, "level": 3}}, {"headings_1": {"content": "exports", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Estates)", "metadata": {"headings": [{"headings_0": {"content": "Estates)", "page": 44, "level": 3}}, {"headings_1": {"content": "ed", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "implementer of the project \n", "metadata": {"headings": [{"headings_0": {"content": "Estates)", "page": 44, "level": 3}}, {"headings_1": {"content": "ed", "page": 44, "level": 3}}, [{"headings_0": {"content": "Estates)", "page": 44, "level": 3}}, {"headings_1": {"content": "ed", "page": 44, "level": 3}}]], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project:13 32 Output: 07 >Purchase slaughter >Purchase 450 gade Animal 58 Meat Promotion grade animals and animals for NALI Farm. Resour Export of priority assorted drugs to >Procure 100 sets of ces Support animal restock Government meat inspection Services products Farms. equipment", "metadata": {"headings": [{"headings_0": {"content": "Estates)", "page": 44, "level": 3}}, {"headings_1": {"content": "ed", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">450 gade animals 48 sets of meat", "metadata": {"headings": [{"headings_0": {"content": "Estates)", "page": 44, "level": 3}}, {"headings_1": {"content": "ed", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 44, "level": 3}}, {"headings_1": {"content": "Estates)", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "purchased for NALI inspection \nimplement Farm. equipment not ed procured \n>52 sets of meat \ninspection equipment \nprocured \n", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 44, "level": 3}}, {"headings_1": {"content": "Estates)", "page": 44, "level": 3}}, [{"headings_0": {"content": "Partially", "page": 44, "level": 3}}, {"headings_1": {"content": "Estates)", "page": 44, "level": 3}}]], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project:13 33 Output: 79 >Maintenance of the \n>Maintenance of the 2 500,000 500,000 450,000 450,000 >Maintenance of the 2 >Appropriate Insufficien Partially Animal 58 Meat Acquisition 2 constructed animal constructed animal \nResour Export of Other holding grounds. holding grounds \nces Support Capital >Procure and \nServices Assets >Procure and promoted appropriate \npromote appropriate on-farm labour and \non-farm labor and \nenergy", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 44, "level": 3}}, {"headings_1": {"content": "Estates)", "page": 44, "level": 3}}], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "saving", "metadata": {"headings": [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "energy saving technologies of dairy technologies of dairy \nand beef preservation and beef \npreservation in areas \nthat are of the \nnational grid that \npromote value \naddition. \nconstructed animal on-farm labour t release implement holding grounds. and energy of funds ed saving \ntechnologies \nnot \nprocured. \n", "metadata": {"headings": [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}, [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}]], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project:13 34 Output: 80 >To construct, equip Animal 58 Meat Livestock and operate 2", "metadata": {"headings": [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "To construct, equip 11,010,40 11,010,400 5,802,480 5,802,480 >Construction of >Construction Insufficien Partially and operate 2 holding 0 \nRuhengyere Holding of Nshara was t release implement Resour Export Infrastruct holding grounds in grounds in Nshaara \nces Support ure Nshaara and and Ruhengyere \nServices Constructi Ruhengyere \non \nGround and \nnot undertaken of funds ed Quarantine Station is \nongoing. completion \nrate is at 40% \n", "metadata": {"headings": [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}, [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}]], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project:13 35 Output: 01\u00b0 >Facilitate Fisheries >Facilitate 10 Fisheries 1,000,000 1,000,000 600,000 600,000 >Facilitate 10", "metadata": {"headings": [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Fisheri 65 Support Policies, inspectors to inspectors to undertake es to laws, undertake day today day today activities and Resour Sustainabl guidelines, activities and enforcement \nces e Fisheries plans and enforcement at \nDevelopm strategies Malaba, Busia, Busia, >Set up/gazette 50 ent Project Elegu, Kampala, fish Conservation sites ' \nEntebbe on water bodies International Airport, \n>Support 5 \nMpondwe, Katuna activities/studies to and Mutukula preserve fish species in >Set up/gazette fish the major water bodies Conservation sites \n(Ring fenced budget on water bodies \nitem) \n>Support activities \nto preserve fish \nspecies in the major \nwater bodies \nFisheries inspectors to \nimplement undertake day today ed activities and \nenforcement \n>Set up/gazette 50 \nfish Conservation sites \non water bodies \n>Support 5 activities/studies to preserve fish species \n44", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}]], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Mesjsier", "metadata": {"headings": [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "weis Rei \n", "metadata": {"headings": [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}, [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}]], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project:13 36 Output: 02 >Procure Fish vessel >Procure 4,000 Fish 1,862,088 Fisheri 65 Support Fisheries plates vessel plates \nes to Quality >Provide logistical >Provide logistical \n\\_ \nResour Sustainabl Assurance support to 60 support to 60 \nces e Fisheries and upcountry and upcountry and boarder Developm standards boarder post fish post fish inspectors \nent Project", "metadata": {"headings": [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "inspectors (Ring \n(Ring fenced budget fenced budget item) item) \n", "metadata": {"headings": [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}, [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}]], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project:13 37 Output: 04 >Facilitate the > Facilitate 750 2,915,000 Fisheri 65 Support Promotion operations of the operations of the", "metadata": {"headings": [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "es to of Fisheries Protection Fisheries Protection", "metadata": {"headings": [{"headings_0": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}, {"headings_1": {"content": "Mesjsier", "page": 46, "level": 1}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Resour Sustainabl sustainabl Force (FPF) Force (FPF) ces e Fisheries e fisheries >Support fisheries >Support 4 quarterly Developm regulation activities fisheries regulation ent Project by the Department activities by the \n1,750,299 >Procured 4,000 Fish 0", "metadata": {"headings": [{"headings_0": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}, {"headings_1": {"content": "Mesjsier", "page": 46, "level": 1}}, [{"headings_0": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}, {"headings_1": {"content": "Mesjsier", "page": 46, "level": 1}}]], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "vessel plates implement >Provided logistical ed support to 60 \nupcountry and boarder \npost \n2,858,112 > Facilitated 750 0 \nFully operations of the \nimplement Fisheries Protection ed Force (FPF) \n>Support 4 quarterly \nfisheries regulation \nactivities by the \nof Fisheries Department of Department of \nRegulation and Fisheries Regulation \nFisheries Regulation \nquality assurance >Support 4 quarterly \n>Support 4 quarterly \n(ring fenced budget operations and running \noperations and \nitem) of the project by the \nrunning of the project \n>Support the \nProject coordination \noperations and Unit \nrunning of the \nproject by the \nProject coordination \n", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}]], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project:13 38 Output: 06", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Unit \n>Clearance of 2,000,000 Fisheri 65 Support Improved >Support the control 110acres of heavy \nes to market of the Kaliba water moving masses of the \nResour Sustainabl access for weed and its kaliba weed and \nces e Fisheries livestock removal from the maintenance of heavy \nmajor water bodies earth moving \n(Ring fenced budget equipment \nitem) \n45 \n1,524,970 >Clearance of 45acres 65 acres of Insufficien Partially of heavy moving heavy moving t funds implement masses of the kaliba masses released ed weed and \nmaintenance of heavy \nearth moving \nequipment \nBIOS TG tite", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}]], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project: 13 39 Output: 83 > 4 supervision visits 2 > 4 supervision visits 462,000 462,000 460,000 460,000 > 4 supervision visits 0", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 47, "level": 3}}, {"headings_1": {"content": "Fully", "page": 46, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Fisheri 65 Support Fisheries on the landing sites on the landing sites \non the landing sites implement es to Infrastruct undertaken ed Resour Sustainabl ure >Recall and \n>Recall and complete \nces e Fisheries Constructi complete and and operationalize the", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 47, "level": 3}}, {"headings_1": {"content": "Fully", "page": 46, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": ">Completed", "metadata": {"headings": [{"headings_0": {"content": ">Completed", "page": 47, "level": 3}}, {"headings_1": {"content": "Fully", "page": 47, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Developm on operationalize the 2 2 unfinished fish \nunfinished lading sites ent Project unfinished fish handling infrastructure \nin Bushenyi, Kiyindi handling left and Kagwaala. infrastructure left \nbehind by Fisheries behind by Fisheries \nDevelopment Project in Development Project Bushenyi and \nin Bushenyi and", "metadata": {"headings": [{"headings_0": {"content": ">Completed", "page": 47, "level": 3}}, {"headings_1": {"content": "Fully", "page": 47, "level": 3}}, [{"headings_0": {"content": ">Completed", "page": 47, "level": 3}}, {"headings_1": {"content": "Fully", "page": 47, "level": 3}}]], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Kagwaala.", "metadata": {"headings": [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Kagwaala. \n", "metadata": {"headings": [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}, [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}]], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:13 40 Output: 02 >15 pest and \n>Review 15 pest and 1,100,000 1,100,000 957,000 956,943 >Reviewed 7 pest and >8 pest and Insufficien Partially Crop 86 Crop Quality disease control disease control guides \nResour pests and Assurance guides \n>Diseminate 300 Crop \nces diseases systems pest and disease \ncontrol along the >300 Crop pest and control policies, \nphase 2 value disease control strategies and MAAIF \nchain policies, strategies documents printed and \nand MAAIF disseminated \ndocuments printed >Review and update \nand disseminated 20 Pest and disease \ndiagnostic laboratory \n>Review and update protocols and \n20 Pest and disease procedures and \ndiagnostic laboratory disseminate to the \nprotocols and stakeholders \nprocedures and \n>Review and update \ndisseminate to the \nthe National Fall Army \nstakeholders \nWorm control strategy", "metadata": {"headings": [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Review and update the National Fall Army Worm control strategy \ndisease control guides disease control t release implement >300 Crop pest and guides not of funds ed disease control reviewed by MFPED \npolicies, strategies and \nMAAIF documents \n>5 pest and \nprinted and disease \ndisseminated diagnostic lab \n>Reviewed and protocols and \nupdated 15 Pest and \nprocedures not \ndisease diagnostic reviewed \nlaboratory \nprotocols \n>Review and update \nthe National Fall Army \nWorm control strategy \n46 \nB33 \n", "metadata": {"headings": [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}, [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}]], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:13 41 Output: 04 >Procure 100 sets of 7 >Procure 100 sets of 500,000 500,000 268,500 246,030 >50 sets of Personal >50 sets of Insufficien Partially Crop 86 Crop Crop pest Personal protective Personal protective \nprotective gear Personal t release implement Resour pests and and gear for use in gear for use in \nprotective gear of funds ed \nces diseases disease demonstration demonstration during \n>60 Local Government >60 Local \nby MFPED \ncontrol control during control of control of pests and \nstaff trained Government \nphase 2 measures pests and diseases diseases \nstaff not \n>Train 120 Local >Train 120 Local \n>Procured 100 trained", "metadata": {"headings": [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], "page": 48, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Government staff Government staff", "metadata": {"headings": [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], "page": 48, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Pheromone traps for >100 >Procure 200 >Procure 200 \narea wide monitoring Pheromone Pheromone traps for Pheromone traps for \nand management of \ntraps for area area wide monitoring area wide monitoring \nand management of and management of \nfruit flies fruit flies \n>Procure 2000 >Procure 2000 \nKgs/liters of Kgs/liters of fungicides \nfungicides and 1,000 and 1,000 liters of \nliters of insecticides insecticides for \nfor demonstration on demonstration on \ncontrol of citrus and control of citrus and \nmango diseases mango diseases \n>Procure 50 motorized \n>Procure 50 \nand 100 manual \nmotorized and 100 knapsack spray pumps \nmanual knapsack for demonstration on \nspray pumps management of pests \n>80 MAAIF staff \nand diseases of fruits \ntrained \nin eastern and central \nUganda procured \n>Conduct capacity >80 MAAIF staff \nbuilding 100 local \ntrained \ngovernment staff on >Conduct capacity \noperationalization of \nbuilding 100 local \nmobile plant clinic \ngovernment staff on \noperationalization of \nmobile plant clinic \nfruit flies wide >Procured 1000 monitoring and Kgs/liters of fungicides management of and 1,000 liters of \nfruit flies not insecticides procured >25 motorized >Procure 25 \nand 50 manual motorized and 50 \nknapsack spray manual knapsack pumps \nspray pumps for \ndemonstration \n>Conduct \ncapacity building 100 local government \nstaff \n47 \nUES \n", "metadata": {"headings": [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}, [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}]], "page": 48, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:13 42 Output: 09 >Procure 3,000 liters 4 >Procure 3,000 liters 608,997 608,997 450,000 Crop 86 Crop Control of of approved bio of approved bio \nResour pests and pest and pesticides and pesticides and \nces diseases diseases in botanicals botanicals \ncontrol priority >Procure 5,000 liters >Procure 5,000 liters \nphase 2 commoditi\\_ of Profenofos 40% of Profenofos 40% \nes \n>Procure 500 Soil >Procure 500 Soil \ntesting kits for soil testing kits for soil \nnutrient analysis nutrient analysis \n>Surveillance and >Surveillance and \ncontrol of 11 pests control of 11 pests and \nand diseases in at diseases in at least 80 \nleast 80 districts districts", "metadata": {"headings": [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], "page": 49, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Procured 2,000 liters >1,000 liters of Insufficien Partially of approved bio approved bio t release implement pesticides and pesticides of funds ed botanicals by MFPED >1,000 liters of \n>Procured 4,000 liters Profenofos \nof Profenofos 40% 40% \n>Procured 400 Soil \ntesting kits \n>100 Soil \n>Surveillance and testing kits \ncontrol of 11 pests \nand diseases in at \nleast 40 districts \nconducted \n", "metadata": {"headings": [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}, [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}]], "page": 49, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:13 43 Output: 76 >Procure 12 tablets \n>Procure 12 tablets for 353,000 353,000 100,000 99,000 >Procured 8 tablets >Four laptop Insufficien Partially Crop 86 Crop Purchase for use in crop pests use in crop pests and \nResour pests and of Office and disease disease diagnostics and \nces diseases and ICT diagnostics and surveillance activities \ncontrol Equipment surveillance activities >Procure Four laptop \nphase 2 including \nand 4 desktop \n, \nSoftware >Procure Four computers \nlaptop and 4 desktop", "metadata": {"headings": [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], "page": 49, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "computers", "metadata": {"headings": [{"headings_0": {"content": "computers", "page": 49, "level": 3}}, {"headings_1": {"content": "Government staff Government staff", "page": 48, "level": 3}}], "page": 49, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "for use in crop pests and 4 desktop t release implement and disease \ncomputers not of funds ed diagnostics and procured by MFPED surveillance activities \n48", "metadata": {"headings": [{"headings_0": {"content": "computers", "page": 49, "level": 3}}, {"headings_1": {"content": "Government staff Government staff", "page": 48, "level": 3}}, [{"headings_0": {"content": "computers", "page": 49, "level": 3}}, {"headings_1": {"content": "Government staff Government staff", "page": 48, "level": 3}}]], "page": 49, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "NG", "metadata": {"headings": [{"headings_0": {"content": "NG", "page": 50, "level": 3}}, {"headings_1": {"content": "computers", "page": 49, "level": 3}}], "page": 50, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "NG", "page": 50, "level": 3}}, {"headings_1": {"content": "computers", "page": 49, "level": 3}}], "page": 50, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:14 44 Output: 05 >Collect Agriculture 3 >Collect Agriculture 1,000,000 1,000,000 1,000,000 1,000,000 >Agriculture 0 0 Fully Policy 11 The Creating production and production and \nproduction and implement Plannin COMESA and marketing data marketing data \nmarketing data ed g and Seed Enabling effectively from 80 effectively from 80 \neffectively collected \nSuppor Harmoniza environme districts districts \nfrom 80 districts \nt tion nt for >Facilitated the >Facilitated the \nService Implement Agriculture collection of data on collection of data on \n>Facilitated the \ns ation Plan livelihood zones, livelihood zones in 60 \ncollection of data on \n(COMSHIP rainfall amounts, districts \nlivelihood zones, \n) Project temperature, \nrainfall amounts, \nhumidity and >Facilitate 8 field visits", "metadata": {"headings": [{"headings_0": {"content": "NG", "page": 50, "level": 3}}, {"headings_1": {"content": "computers", "page": 49, "level": 3}}], "page": 50, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "temperature,", "metadata": {"headings": [{"headings_0": {"content": "temperature,", "page": 50, "level": 3}}, {"headings_1": {"content": "NG", "page": 50, "level": 3}}], "page": 50, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "farming systems for collection of \n>Facilitated 8 field from local agricultural statistics \nvisits for collection of government, agricultural statistics departments and \nfor the fisheries and agencies for \nrice performance updating the \nassessment across the Agriculture Zoning country Strategy. in 60 \ndistricts \n>Facilitate 8 field \nvisits for collection of \nagricultural statistics \nfor the fisheries and \nrice performance \nassessment across \nthe country \n49 \n", "metadata": {"headings": [{"headings_0": {"content": "temperature,", "page": 50, "level": 3}}, {"headings_1": {"content": "NG", "page": 50, "level": 3}}, [{"headings_0": {"content": "temperature,", "page": 50, "level": 3}}, {"headings_1": {"content": "NG", "page": 50, "level": 3}}], [{"headings_0": {"content": "temperature,", "page": 50, "level": 3}}, {"headings_1": {"content": "NG", "page": 50, "level": 3}}]], "page": 50, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:14 Output: 06 >Support regional >Support regional Policy 11 The Institution mutual accountability mutual accountability Plannin COMESA al undertakings under undertakings under g and Seed Developm Malabo Malabo Suppor Harmoniza ent In >Facilitated >Facilitated meetings t tion Agricultura meetings to review to review the ASSP Service Implement \\| Sector the ASSP under the under the 23 thematic s ation Plan 23 thematic teams teams formulated (COMSHIP formulated >Review reports from ) Project Facilitated the the 23 thematic teams workshop at Imperial Facilitated preparatory Gold View hotel \nmeetings to update the Entebbe to review \nAgriculture Zoning \nthe draft ASSP \nStrategy of 2004 >Review reports \nfrom the 23 thematic \nteams", "metadata": {"headings": [{"headings_0": {"content": "temperature,", "page": 50, "level": 3}}, {"headings_1": {"content": "NG", "page": 50, "level": 3}}], "page": 51, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Support", "metadata": {"headings": [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], "page": 51, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "regional mutual accountability undertakings under Malabo \n>Facilitated meetings to review the ASSP under the 23 thematic teams formulated >Reviewed reports from the 23 thematic teams \n50 \n= \neg ei ea ee Shs ek \nwis \ntRLeal ey ejgeletwr tes asien \ngts \nes \n", "metadata": {"headings": [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}, [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}]], "page": 51, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:14 46 Output: 03 >Confirmation of 4 >Undertake 12 field 1,600,000 1,600,000 860,000 853,093 >Undertook 5 field >7 field visits Insufficien Partially Policy 44 Improving selected project visits for quick \nPlannin Agriculture Value sites; Sensitization of stakeholder \ng and Value addition stakeholders in assessment of \nSuppor Chain and project marketing and \nt Developm market implementation processing \nService ent Access areas Undertake infrastructure in the", "metadata": {"headings": [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "s \nrecruitment of rice value chain in Mid- consultants for the Western, Eastern and various studies Northern Uganda. >Developed and shared 7 tools to profile the project sites for rehabilitation with stakeholders \n>Finalized the plans for four regional launches, one each in Gulu, Mbarara, Mbale and Masaka \n>Identified and sensitized the critical players in the seed extension services and value addition in the maize, and rice value chains across 25 districts \nvisits for quick for quick t release implement stakeholder stakeholder of funds ed assessments assessments \n>Developed and \nnot undertaken \nshared 7 tools to \nprofile the project sites >Critical \n>Finalized the plans players in the \nfor four regional \nseed extension \nlaunches services not \n>Identified and \nidentified in 9 \nsensitized the critical districts \nplayers i across 16 \ndistricts \n", "metadata": {"headings": [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}, [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}]], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:14 47 Output: 05 >Support 2 baseline >Support 2 baseline 660,000 660,000 587,000 587,000 >Supported 2 baseline", "metadata": {"headings": [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 3}}, {"headings_1": {"content": ">Support", "page": 51, "level": 3}}], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Policy 44 Creating studies on the studies on the Plannin Agriculture and Marketing, Marketing, \ng and Value Enabling infrastructure infrastructure Suppor Chain environme development, development, \u2018 \nt Developm nt for irrigation, and irrigation, and market Service ent Agriculture market access access components of s components of the the project Project project Project effectively coordinated effectively and managed coordinated and \nmanaged \nstudies on the \nimplement Marketing, ed infrastructure \ndevelopment, \nirrigation, and market \naccess components of \nthe project Project \neffectively coordinated \nand managed", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 3}}, {"headings_1": {"content": ">Support", "page": 51, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 52, "level": 3}}, {"headings_1": {"content": ">Support", "page": 51, "level": 3}}]], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "a1", "metadata": {"headings": [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:14 48 Output: 82 >Complete designs 1 Contracts for the 1,645,083 1,645,083 1,500,000 1,500,000 Completed the designs 0 \nFully", "metadata": {"headings": [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Policy 44 Constructi and start supervision of the \nfor the supervision of \nimplement \nPlannin Agriculture on of construction works construction of the \nthe construction of the \ned \ng and Value irrigation for the irrigation Achom\u00e4i Irrigation \nAchomai", "metadata": {"headings": [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}, [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}], [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}]], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Irrigation", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Suppor Chain schemes scheme in Sironko Scheme in Sironko, \nScheme \nt Developm district Bukedea and Bulambuli \nService ent \ndistricts were signed \ns \nThe contractor will also conduct a review of the irrigation sites", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}, [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}]], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project:14 49 Output: 83 Procure land in Apac Procure 500 and 22 6,000,000 6,000,000 5,525,000 5,525,000 500 and 22 acres of \nFully", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \nFisheri 94 Fisheries and in Kalangala for acres of land in Apac \nland were procured in \nimplement \nes Promoting Infrastruct fish farming and Kalangala \nApac and Kalangala \ned \nResour commercia ure \nrespectively for the \nrespectively for the \nces \\| Constructi development of the \ndevelopment of the \naquacultur on two Aqua Parks \ntwo Aqua Parks \nein", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}, [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}]], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 53, "level": 3}}, {"headings_1": {"content": "Irrigation", "page": 53, "level": 3}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "32 \n", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}, [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}]], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:15 50 Output: 03 >Alternative >Introduce 5 2,000,000 2,000,000 Crop 08 Crop livelihoods alternative livelihoods \nResour National production introduced in all oil in all oil palm growing \nces Oil Palm technology palm growing areas, areas, \nProject promotion with a focus on >Demarcation of all \nmarginalized groups environmentally \nand gender sensitive areas in \nmainstreaming into Buvuma", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], "page": 54, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Introduce 5 Funds not Not alternative released implement livelihoods ed >Demarcation \nof", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], "page": 54, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "all environmentally sensitive areas >4 development >Undertake 4 Environment activities. (Youth, Environment and social \nand social Women and PWD) impact assessments \nimpact >Demarcation of all >Procure 70,000 oil \nassessments environmentally palm seedlings to \n>Procure sensitive areas in provide incentive's \n70,000 oil palm Buvuma upcoming domestic \nseedlings to >Environment and private sector investors \nprovide \nsocial impact >200 Smallholder oil \nincentive's assessments for palm farmers capacity \nupcoming Mayuge, Masaka/ built in Environment, \ndomestic \nRakai and Health and Safety \nprivate sector Kiryandongo areas requirements investors . \nfor potential oil palm \n>200 \nexpansion Smallholder oil >Procure oil palm \npalm farmers seedlings to provide \nincentive's upcoming \ndomestic private \nsector investors \n>Smallholder oil \npalm farmers \n", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}, [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}]], "page": 54, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:15 51 Output: 71 \nCrop 08 Acquisition >Purchase land for >Purchase 1,000 acres Resour National of Land by the oil palm nucleus of land for the oil palm ces Oil Palm Governme >Construct Boundary nucleus \nProject nt roads around all >Construct 65Km environmentally Boundary roads around senstive areas all environmentally >Demarcation of all senstive areas \nland acquired by the >Demarcation of 1,000 project for the \nacre land acquired by nucleus estate in \nthe project for the Buvuma \nnucleus estate in >Produce a land \nBuvuma \nsurvey map for the \n>Produce a land \noil palm estate in \nsurvey map for the oil Buvuma \npalm estate in Buvuma", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "1. er 5 Output: 1 >Conduct capacity >Conduct capacity 2,794,176 Crop Programm Policies, building/training of building/training of 46 \nResour e:14 laws, 46 inspectors inspectors \nces Departme guidelines, >Facilitate 4 meeting >Facilitate 4 meetings \nnt of Crop plans and of the Board and its >Hold 4 sensitization \nRegulation strategies subsidiary meetings", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \n>1,000 acres of land Demarcation of \nPartially for the oil palm the 1,000 acres \nimplement nucleaus purchased of land; land \ned \nsurvey map for \n>Constructed the estate \nBoundary roads \naround Kalangala \ndistrict and opened up \n65 km farm roads I \n>Conducted 2 capacity >One board", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}, [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}]], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 55, "level": 3}}, {"headings_1": {"content": "Project", "page": 53, "level": 3}}], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "building activities committee implement >Facilitated 3 meeting meeting \ned \nof the Board \n>2 capacity \nbuilding \n>Held 4 sensitization \nactivities not \nand committees >Payment of salaries meetings undertaken", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 55, "level": 3}}, {"headings_1": {"content": "Project", "page": 53, "level": 3}}], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Certificatio", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": ">Hold 4 sensitization \nof 70 staff \nn meetings to \n>Paid salaries of 70 implement the seed \nstaff \nand fertilizer policy, \nlegal and regulatory \nframework \n>Payment of salaries \nof 70 staff \n54 \n", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}, [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}]], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Sub 53 Output: 02 >Conduct 4 training 5 >Conduct 4 training of 248,334 248,334 142,000 142,000 >Conducted 3 >one training >these Partially Crop Programm Quality of 46 inspectors in 46 inspectors in \nResour e:14 Assurance manuals on relevant manuals on relevant \nces Departme systems areas of work. This areas of work. \nnt of Crop along the will involve 35% \nRegulation value youth >Enforce mandatory \nand chain registration of 111 \nCertificatio >Enforce mandatory agricultural retail \nn", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "registration of \npremises and dealers agricultural retail across the country premises and dealers \nacross the country >Ensure mandatory registration of 120 >Ensure mandatory \ncompanies and registration of horticulture firms companies and \nhorticulture firms \n>Undertake 4 Seed quality field visits along >Undertake 4 Seed \nvalue chain \nquality field visits \n>Undertake 4 Seed >Undertake 4 Seed \ncrop field inspections crop field inspections \nand certification \nand certification countrywide countrywide \ntrainings 46 inspectors of inspectors in activities implement manuals not were ed >Enforced mandatory conducted affected \nregistration of \nby the \nagricultural 244 retail \nCOVID 19 \npremises pandemic restrictions \n>undertook 4 Seed quality field visits along value chain \n>Undertook 4 Seed crop field inspections", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}, [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}]], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Sub 54 Output: 03 Provide logistical Provide logistical 390,000 390,000 159,294 159,294 Provided logistical \n0 Fully Crop Programm Crop support to regional support to 23 regional \nResour e:14 production and boarder post and boarder post \nces Departme technology inspectors quarterly inspectors quarterly \nnt of Crop promotion", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Regulation", "metadata": {"headings": [{"headings_0": {"content": "Regulation", "page": 56, "level": 3}}, {"headings_1": {"content": "Certificatio", "page": 55, "level": 3}}], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "and Certificatio \nn \nsupport to 23 regional \nimplement and boarder post", "metadata": {"headings": [{"headings_0": {"content": "Regulation", "page": 56, "level": 3}}, {"headings_1": {"content": "Certificatio", "page": 55, "level": 3}}, [{"headings_0": {"content": "Regulation", "page": 56, "level": 3}}, {"headings_1": {"content": "Certificatio", "page": 55, "level": 3}}], [{"headings_0": {"content": "Regulation", "page": 56, "level": 3}}, {"headings_1": {"content": "Certificatio", "page": 55, "level": 3}}]], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "inspectors \nquarterly \n55 \n", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}, [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}], [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}], [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}]], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Sub 55 Output: 04 >Develop training >Develop 500 training 374,000 3,974,000 3,834,000 3,833,719 >Developed 500 0 0 Fully Crop Programm Crop pest materials and materials \ntraining materials implement Resour e:14 and manuals >120 District \n>120 District ed ces Departme disease >Ensure quarterly production & Extension \nproduction & \nnt of Crop control facilitation of export staff \nExtension staff \nRegulation measures certification and \n>Conducted three 111 \nand inspection >Participation of 111 \nAgro-dealers and \nCertificatio >Participation of agro-dealers \nfarmers-based \nn agro-dealers and \norganization trainings \nfarmers-based >Promote 137 agro- \n>Promoted 137 agro- \norganization in input entrepreneurs \ninput entrepreneurs \nensuring the >Public 4 awareness \n>Public 4 awareness \navailability and use campaigns \ncampaigns \nof quality agro- \n>Strengthened the \ninputs at farm level >Strengthen the \ncapacity of Local \nincreased capacity of Local \ngovernment in 137 \n>Promote 137 agro- government in 137 \ndistricts \ninput entrepreneurs districts >Undertook 4 \nand community intensive field \ngroups to enhance >Undertake 4 intensive \ninspections of fruits \ncompliance with the field inspections of \nand vegetables \nprovisions of the fruits \n>Undertook 4 phyto- \nActs and the >Undertake 4 phyto- \nsanitary controls at \nRegulations. sanitary controls \nports of entry and exit \n>Strengthen the >Undertake 4 phyto- \n>Undertook 4 phyto- \ncapacity of LG in 137 sanitary on-farm \nsanitary on-farm \ndistricts to monitor inspections", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}], "page": 57, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "inspections", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}], "page": 57, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "and inspect and disseminate information on quality agro-inputs (seed, fertilizer and pesticide) >Undertake \nintensive field inspections >Undertake 4intensive field inspections of fruits and vegetables >Undertake 4 phyto- sanitary controls at ports of entry \n56 \n", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}, [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}], [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}]], "page": 57, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Sub 56 Output: 01 >Aquaculture Rules, 5 >Conduct six Fisheri Programm Policies, standards and consultative meetings es e:18 laws, Regulations reviewed >Conduct 4 meeting Resour Departme guidelines, and Updated \nfor 25 feed producers, ces nt of plans and >Build capacity of importers and Aquacultur strategies service providers distributors on fish e >Establish and feed quality Manageme operationalize >undertake 4 nt and collaborative supervisory field visits Developm frameworks with >Develop Pond ent national, regional aquaculture guidelines and international \n>Paid 7 contract staff fisheries research salaries institutions", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}], "page": 58, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "528,540 528,540 378,311 376,803 >Conducted three 3 consultative Insufficien Partially consultative meetings meetings, 3 t release implement >Conducted one meetings for of funds ed meeting for 25 feed feed producers, by MFPED \nproducers 2 supervisory \n>undertook 2 visits \nsupervisory field visits \n>Paid 7 contract staff \nsalaries", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}], "page": 58, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "a7", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}], "page": 58, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Vaan ETS (C53", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}], "page": 59, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "57 Output: 04 >Procure and >Procure and 1,050,000 Promotion distribute 300,000 distribute 300,000 MT \nof MT of fish feed to of fish feed to districts \nsustainabl districts >Procure and \ne fisheries >Procure and distribute 1,500,000 \ndistribute 1,500,000 fish fingerlings of \nfish fingerlings of tilapia and catfish in 25 \ntilapia and catfish in districts to 300 farmers \n25 districts to 300 >Conduct 4 regional \nfarmers training workshops for >Conduct 4 regional technical staff at the \ntraining workshops local governments \nfor technical staff at >Conduct 4 field visits \nthe local to inspect Compliance governments to aquaculture laws \n>Conduct 4 field \n>Aquaculture data \nvisits to inspect \ncollected, collated and \nCompliance to \nanalysed nationally \naquaculture laws \nfrom four regions; \n>Gender responsive \nfish farmers \nassociations in the \nDistricts supported and \npromoted in 20 pilot \ndistricts \n58 \n>Distributed 300,000 >One regional Insufficien Partially MT training t funds implement >Procured and workshop for release ed distributed 1,500,000 technical staff \nfish fingerlings \nnot undertaken \n>Conducted 3 regional \ntraining workshops \n>Conducted 4 field \nvisits to inspect \nCompliance to \naquaculture laws \n>Gender responsive \nfish farmers \nassociations supported \nin 20 pilot districts", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}, [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}], [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}]], "page": 59, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "3. Sub 58 Output: 01 >4 Agricultural 5 >4 Agricultural 1,323,268 1,323,268 1,099,708 1,099,708 >4 Agricultural", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "a7", "page": 58, "level": 2}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Extensi Programm Policies, investment and investment and on e:24 laws, enterprise enterprise Service Departme guidelines, development development activities s nt of plans and activities promoted promoted \ninvestment and implement enterprises ed >3 commodity", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "a7", "page": 58, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "a7", "page": 58, "level": 2}}]], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Enterprise", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 60, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Agricultura strategies development I >3 commodity >3 commodity \npromoted \nInvestmen Enterprise Enterprise >Conducted cost tand development development promoted benefit analysis of four Enterprise promoted livestock enterprises Developm >Conduct cost benefit >Enterprise ent >Conduct cost analysis of four \ndevelopment \n(DAIED) benefit analysis of livestock enterprises promoted four livestock \n>Paid salaries of 40 enterprises >Enterprise staff development promoted \nfor sustainable market \naccess \n>Payment of 40 staff \nsalaries \n", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 60, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}, [{"headings_0": {"content": "Enterprise", "page": 60, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}]], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "3. Output: 03 >Conduct 4 training >Conduct 4 training 101,682 101,682 69,491 69,491 Conducted 4 training", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 60, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Extensi Programm Agricultura and sensitization of and sensitization of 60 on e:24 \\| extension 60 farmer groups farmer groups Service Departme co- >Profile 400 Value s nt of ordination >Profile 400 Value Chain Actors Agricultura strengthen Chain Actors \n\\| \ned \nInvestmen \nt \nand sensitization of 60 \nimplement farmer groups in the \ned Mid-western Uganda \n> Profiled 400 Value \nChain Actors \noY \nDurHut Yeap eo een \u00a9 \n", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}]], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "3. Sub Output: 05 >Conduct 2 cost 3 >Conduct 2 cost 433,400 Extensi Programm Provision benefit Analysis an benefit Analysis an \non e:24 of Value market trends for market trends for fruits \nService Departme Addition fruits and vegetables and vegetables \ns nt of extension \nAgricultura services >Conducted 4 >Conducted 4 \n\\| Validation of Agro Validation of Agro \nInvestmen Processing Facilities Processing Facilities in \nt and \nin the Central and the Central and \nEnterprise Western Uganda Western Uganda", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], "page": 61, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Conduct 2 cost 0 0 Fully benefit Analysis an implement market trends for", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], "page": 61, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], "page": 61, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "fruits and vegetables \n>Conducted Validation of Agro Processing Facilities in the Central and Western Uganda \nDevelopm >Conducted 4 ent >Conduct 4 >Conduct 4 Feasibility \nFeasibility Study on (DAIED) Feasibility Study on Study on Agro \nAgro possessing and Agro possessing and possessing and \nMarketing of Fruits Marketing of Fruits Marketing of Fruits and \nand Vegetables \nand Vegetables Vegetables \nTotal 175 138,142,1 44 \n60", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}, [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}]], "page": 61, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Madi Okollo District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Madi Okollo District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..ae86cd0a09eddb35c146f13e16e10d1b67310490 --- /dev/null +++ b/reports/chunks/Madi Okollo District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MADI OKOLLO DISTRICT LOCAL", "metadata": {"headings": [], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OR} Ss", "metadata": {"headings": [{"headings_0": {"content": "OR} Ss", "page": 1, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S", "metadata": {"headings": [{"headings_0": {"content": "OR} Ss", "page": 1, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gina", "metadata": {"headings": [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i Co x : \\_ tf \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nList Of ACFONYMS..cccssesesccsscceccsssscccsccsccnnunenssssuscecesensessasnanesseusereanscuansseceuseensensceserseseeeess iii OPiNiON..ueeuennnnennnnnnennnennnnennnnnnnnunnnnnsensnssnnennsnnensnenennsnnnnnsenersnnenssnsnsanensnssenssssnsensrnntentenne 1 Basis for Opinion ..asssscscscscceecesscorecucorsenennsccnauenecsecensessunuaetentansceuassacesensoscnsercesconeessereutnans 1 Key Audit Matters ..uneeenesnenennnnnnnennennnnnnnnnensnnnnnenenssennensnnensnsnnnnnnennnnnnnnessnnnnnerssnsenssnensentenn 1 1.0 \nImplementation of the Approved Budget. ..uueeennnenesnnnnnennnnnnnnnennnnnnnnnensnnnnnnnnnnennnnnn nen 1 2.0 \nManagement of the Government Salary Payroll ...eerenensnnersnnennnnnnnnnennnnnnnnnnnenenenen 10 Other Mailer \neen En Henn er TE EEE 13 u... \n3.0 \nImplementation Of Key Government Grants/Programmes (Focus Areas)... 13 4.0 \nImplementation of the Road Fund (URF) .neerensereennnnnennnensnnennnnnnnnensnnnenansnnnnsnnentene 32 \u00d6fher Information eeuunniennnen ene nnn an Zinniennnnne 33 Management\u2019s Responsibility for the Financial Statements....uueseeenseennnnsenennennenennnennenenenennn 35 Auditor\u2019s Responsibility for the Audit of Financial Statements........uenesenneesnnnnsnnnenennensennnenn 33 Other Reporting Responsibilities....uuusessenssenseennennenennnnnnnnnnnnnnnennnnnnnnnnnnnnnnnnnnnnnnnnnssnenrernnnnn 36 Report on the Audit of Compliance with Legislation .u..zneersneensnnnennanennennnsnnenenennnnennenneernnnn 36 5.0 Implementation of the Parish Development Model .....uurneersunesnnennnnesnnenensnnneennnnennn 36 [\\\\ojo\\}=1g[e [[e\u2019=CHURUPFERFRFHFPPFREFFRRFEPRREEPRRFUPFREEPFEEUETFUUEFFUFFELEPRPEFPPEUTERELTBELLTELTTLETTLSLTTLETLEELTIEL TEILTE 48 \n1 \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MADI OKOLLO DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Madi Okollo 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 Madi Okollo 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": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}, [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}]], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the 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 TESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Madi Okollo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.36,259,653,740 out of which UGX.30,581,521,076 was warranted as shown below; \nDetails \nUGX \nfunding Recurrent (Wage 15,531,619,313 Recurrent (Non-wage) 8,650,634,962 6,/03,327,774 77 Development 12,077,399,465 8,346,573,989 36,259,653,740 30,581,521,076 \nOut of the total warrants of UGX.30,581,521,076 I reviewed the utilisation of warrants worth UGX.23,791,138,594 (78%) as summarised in the table below \nSn Details Actual Cumulative Cumulative expenditure Actual %age out of UGX expenditure total warrants", "metadata": {"headings": [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}, [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}]], "page": 5, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wage expenditure (Payroll 12,655,438,145 12,655,438,145 41.3", "metadata": {"headings": [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "audit/FS-audit)", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, {"headings_1": {"content": "Gina", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, {"headings_1": {"content": "Gina", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Theme area-PDM expenditure 46,026,052 12,701,464,197 41.5 audited\n3. Focus area-DDEG (Non-USMID 288,879,111 12,990,343,308 42.4\n4. Focus area-Development 4,067,607,591 17,057,950,899 55.7 Response to Displacement \nImpacts Project (DRDIP", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, {"headings_1": {"content": "Gina", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, {"headings_1": {"content": "Gina", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Focus area-Education grant - 536,488,193 17,594,439,092 57.5 Formerly SFG\n6. Focus area-Microscale irrigation 176,895,085 17,770,439,092", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, {"headings_1": {"content": "Gina", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Focus area-UGIFT 920,000,000 18,690,439,092", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "special audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}], [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}]], "page": 7, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "projects", "page": 6, "level": 2}}], "page": 7, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "local revenue of UGX.300,000,000 however; by the end of the Officer \nshould year, only UGX.385,446,637 had been collected representing ensure that a 128% performance. The summary is in the table below and the proper \nrevenue details are in the table below; \nassessment is undertaken to Approved Actual Variance identify potential budget Collections \nrevenue sources for Te 170,000,000 203,975,271 (33,975,271) \nRevenues the municipality ee 130,000,000 181,471,366 (51,471,366) which will guide Revenues proper budgeting. Total 300,000,000 385,446,637 \nThe DLG over collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to the table below; \nNo Source Approved Actual Variance budget \nCollections \nTax Revenues \n1 Local Services 10,000,000 27,540,000 (17,540,000) Tax \nLand fees 10,000,000 10,111,500 \n3 Business 12,000,000 9,299,288 2,700,712 Licenses \nOther tax 138,000,000 157,024,483 (19,024,483) revenues \n\\| Non-Tax 170,000,000 203,975,271 (33,975,271) Revenues \n5 Other Property \nincome \nDividends \nNo Observation Recommendation - The Accounting Officer explained that due to COVID, low local \nrevenue projections were made but the vigilance of the revenue \nteam enabled the district to collect above the budget hence over", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "projects", "page": 6, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "projects", "page": 6, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "projects", "page": 6, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "projects", "page": 6, "level": 2}}]], "page": 7, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 8, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.2 Performance of GOU warrants \nThe DLG had an approved budget (excluding Local revenue and The", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 8, "document_name": "Madi Okollo 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": "performance.", "page": 8, "level": 1}}], "page": 8, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "External Financing) of UGX.32,122,153,740 to implement the Officer \nshould various programmes, out of which UGX.29,105,336,946 was engage the MoFPED warranted resulting in a\\_ shortfall of UGX.3,016,816,794 and other relevant representing 90% performance. \nauthorities and ensure that all The performance of warrants for each of the programmes is budgeted funds are shown in the table below; \nwarranted. \nProgramme Approved Warrants % budget \nfundi ng Agro- Industrialization 433,152,838 422,152,838 Natural Resources, 32,437,983 32,437,983 100% Environment \nPrivate Sector 16,641,899 16,641,899 100% Development \nIntegrated Transport 4,967,078,507 4,801,823,777 97% Infrastructure \nHuman Capital 5,655,297,953 5,655,297,953 Development \nPublic Sector 6,634,737,861 5,822,022,696 Transformation \nCommunity Mobilization 5,000,000 5,000,000 100% and Mind-set \nGovernance and Security 14,194,980,324 \\| 12,066,133,428 85% Development Plan 193,826,372 193,826,372 100% Implementation \n32,122,153,740 29,015,336,946 90% \nThe UGX.3,106,816,794 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Programme Amount not Activities not Purpose of the warranted implemented unimplemente d activi \nPublic Sector 812,715,165 Community To improve the Transformatio Sensitization standards of \nNo Observation Recommendation \\| o Medical equipment in new DRDIP health centres were not \nmade available. \noe Roads and bridges were not improved. \noe Community mobilization was not undertaken \nThe Accounting Officer explained that the release of funds was at the discretion of MoFPED and that it was beyond his mandate. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}]], "page": 8, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.3,837,500,000 from the various programmes out of which Officer \nshould UGX.1,180,737,493 was warranted resulting in a shortfall of engage the relevant UGX.2,656,762,507 representing 31% performance.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "partners and ensure The performance of warrants for each of the programmes is that all budgeted shown in the table below; \nfunds are warranted. Programme Approved Warrants \nbudget \nHuman Capital 2,368,700,797 744,391,490 \nDevelopment \nPublic Sector u 1,468,799,230 436,346,003 \nTransformation \nTotal \n\\_\\_3,837,500,000 1,180,737,493 \\| 31% \nThe UGX.2,656,762,507 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nFacilitation of Health workers to conduct research and conduct health education among the refugee hosting communities. \nAs a result of failure to warrant the budgeted funds, the District could not implement activities under UNICEF, UNHCR, WHO and IDI \nThe Accounting Officer explained that the release of funds is at the discretion of the NGOs and he has no control over them. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.30,538,521,075 availed during The", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}, [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}]], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the year, UGX.29,015,790,590 was utilized by the entity resulting Officer \nshould in un-utilized warrants of UGX.1,565,730,485 \nensure that \nObservation \nRecommendation Community 5,000,000 5,000,000 100% \nMobilization and \nMindset \nGovernance and 13,047,591,632 12,088,680,191 91% \nSecuri \nDevelopment Plan 193,826,372 188,458,977 95% \nImplementation \n30,538,521,075 29,015,790,590 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization warrants of \nProgramme Warrants not Activities Reason for the Utilized affected by underutilizatio the under n of warrants utilization \nGovernance and 958,911,441 Wage for Halt for security new staff recruitment Public sector 584,725,925 Pensions Incomplete transformation \ndocumentation for pensions 1,565,730,485 \nAs a result of failure to utilise warrants; \no New staffs in the district were not recruited to reduce the staffing gap as a result the available staffs are still over strained. \no\u00b0 Pensioners were not given their pensions which affected their livelihood. \nThe Accounting Officer explained that the underutilization of warrants was due to the halt in recruitment in the whole country although submissions were made for clearance but were futile and for the pensioners, they were due to incomplete documentation. \nLack of appropriate performance indicators and targets in \nthe work plans \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall indicate Officer \nshould the key performance indicators to be used to gauge the outputs. continue engaging the \nrelevant Part A of the \ncontract for Accounting Officers stakeholders so as \nNo Observation", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}]], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 2 outputs with 4 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1 \nTable showing performance indicators and targets Category No. of No No. of No of Expendi % \nof outputs output of Activitie activitie ture Quantific s activ \\|s with s Amount ation of sampl ities clear without (UGX) outputs ed in perform clear Bn. \nthe ance perform \noutp indicato ance \nuts rs and indicato \ntargets rs and \ntargets \nFully 8 26 26 0 11.8 87% quantified \noutputs \nOutputs not 2 4 0 4 0.094 13% fully \nquantified \nTotal 10 30 26 4 11.9 100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer acknowledged the observation and attributed this to failure of the Programme implementation action plans in the NPD3 which are loaded in the PBS system that only reflect national indicators which are not tailored to local governments hence indicators not reflecting properly and promised to improve. \n1.6 Implementation of outputs \nI assessed the implementation of Eight (08) outputs with twenty The", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}, [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}]], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "| Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Six (26) activities worth UGX.10,914,895,126 that were fully Officer \nshould quantified and noted that; \nclosely monitor and Seven (07) output with Eighteen (18) activities and supervise \nthe expenditure worth UGX.6,551,816,619 was fully contractors to", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "| Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ensure that they", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expedite", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the One (01) outputs with 8 activities worth UGX.4,363,078,507 completion of all were partially implemented. Out of 8 activities, the entity pending works.. fully implemented 1 activity; while Seven (7) activities were \nDetails in 2 \nNo Observation Recommendation \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities. \nGd .Construction of Market at Inde Town Council 2.Construction of Market at Rigbo Sub county 3.Construction of Resource Center at Inde Town Council os Construction of Play Field at the District Head Quarters On Construction of Resource Center at District H/Qs \nOh Construction of Resource at Ogoko Sub County \nThe Accounting Officer attributed the delay in completion of projects to the capacity gaps noticed among the contractors. \n1.7. Delivery 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 Delive under URF Road Rehabilitation and Maintenanc \nI sampled two (2) with a total expenditure of UGX.182,000,000. The significant findings are provided in the table below. \nActivity Sour Total Pictorial Summary of Audit details ce of expendi evidence \nfindings (Time, conclusion fund ture Quality, \n(UGX) Quantity, Cost \n\u2018Bns \nand \nFunctionali \nMechaniz \nAt the time of Mobility of ated ed \ninspection, the goods and Trans maintena \n\\| road works were services is port nce of 9.0 \ndone however the hampered Infras km of \nroad was flooded which affects tructu Rhino \naround the Oyu service \nre Camp - \nStream because delivery in the And Rigbo \nfailure to provide different Servic Road \nfor culvert. areas \nThe Accounting Officer should laisse with the relevant stakeholders to secure funds to help improve the road network in the district. \n1.7.2 The service delivery under focus areas \nI sampled Seven (7) out of Twenty-Six (26) activities in Five (5) focus areas with a total expenditure of UGX.2,499,286,162 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. \nProgram Activity Focus Total Summary of findings Audit conclusio me details area expendi (Time, Quality, \nture Quantity, Cost and \n(UGX) Functionality) \n\u2018Bns", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}, [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}]], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Public Construction DRDIP 0.86 At the time of inspection There was delay Sector of 2 blocks of \nconstruction works of in completion of transforma 4 classrooms \nthe classrooms was s works, which tion one with \nwere still on-going yet resulted in office in \naccording to the delayed service Eteleva \ncontract works should delivery. Primary have been completed by \nSchool", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 13, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "15% June 2023. \nSchool. \nHuman Upgrade of \n0.86 Atthetime ofinspection There was a Capital Uleppi Health \nNovember 2023, works delay in starting Developme Center II to \nwere still ongoing yet the works, which nt II \naccording to the resulted in contract works should delayed service have been completed. delivery. \n3; Human Construction Educati 0.15 Atthetime of inspection There was timely Capital of 3] on \nNovember, 2023 the completion of classroom Grant works had been activity and Block without \ncompleted on Time timely service Office at delivery. Baribu P/S", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 13, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Human Construction Educati 0.260 At the time of inspection There was Capital of 3\\| on \nclassroom Grant \nBlock with", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 13, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "November, 2023 the delayed \nworks were on going. completion hence delay in Office at service delivery. Lionga P/S", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 13, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Human Construction Educati 0.17 At the time of inspection There was timely Capital of 3 on \nNovember, 2023 the completion of classroom Grant works had been activity and Block without \ncompleted on Time timely service", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 13, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer attributed the delay in implementation of projects was due to late release of funds by MoFPED, delay in clearance from OPM to undertaken some projects especially DRDIP projects, challenges of mobilizing local materials which are not available within the district \nThe Accounting Officer should engage MoFPED and OPM to ensure timely release of project funds and also closely monitor the contractors to ensure timely completion of works. \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; \nMadi Okollo DLG had a wage budget of UGX.15,531,619,313, out of which UGX.12,655,438,145 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation \n2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.14,153,230,678, The", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}, [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}]], "page": 14, "document_name": "Madi Okollo 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": "expedite", "page": 11, "level": 1}}], "page": 14, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and obtained supplementary funding of UGX.1,378,388,635 should liaise with resulting into a revised wage budget of UGX.15,531,619,313 Ministry of Public which was all warranted. Details in appendix 3 \nservice to seek clearance \nto Out of the total warrants, UGX.12,655,438,145 was utilized by recruitment more the DLG resulting in un-utilized warrants of\\| Staff and also utilization of 81% as\\| undertake early \nThe Accounting Officer explained that there underutilization of wage was due to a ban on recruitment and incomplete documentation from the pensioners. \n2.2 Validation of employees on the entity payroll \nThe District had 1,133 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "expedite", "page": 11, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "expedite", "page": 11, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "expedite", "page": 11, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "expedite", "page": 11, "level": 1}}]], "page": 14, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 1}}], "page": 15, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "920 (82%) were fully verified, 151 (12.8%) partially verified, Officer \nshould 2(0.2%) not verified, and 60 (5%) did not show up. \ninitiate a process of deleting these In addition, 24 individuals had not accessed the payroll by end names on the of June, 2023. These were captured as new records in my payroll. For staff on determination of the District wage bill. \ntransfer of service, the Accounting The summary of the validation exercise is shown in the table Officer \nshould", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 1}}], "page": 15, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 15, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "initiate a process of transfer of salary Details \nNo. of Annual base (UGX) payment to their Individ new duty stations uals \nNumber of staff as per the payroll (June 1,133 \n2023 \nValidated as follows; \n11,715,060,620 \nThe Ministry of Public Service and Total number of staff verified 920 9,725,802,980 the Accounting complete/fully verified) (A \nOfficer should Partially verified(individuals whose 151 1,544,802,660 \ndelete employees information availed at the physical \nverification did not fulfil alf the \nwho did not appear requirements) (B \nNot verified (appeared for validation \nbut not verified) (C \nThe total number of individuals who did \nnot appear for headcount (no-shows) \n(D) (Accounted for and not accounted \nfor, \nfor head count and 12,953,052 could not be accounted for and 432,224,928 \nthe matter be", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "below;", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "below;", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "below;", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 15, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "investigated", "metadata": {"headings": [{"headings_0": {"content": "investigated", "page": 15, "level": 1}}, {"headings_1": {"content": "below;", "page": 15, "level": 1}}], "page": 15, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], "page": 17, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply And Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government \nPurpose Budgeted Released Variance amount (UGX) (UGX) \nRural Water and Sanitation Sub-Grant 342,563,840 342,563,840 traditional component \nPiped Water Sub-Grant (UgIFT 201,974,056 201,974,056 \n544,537,896 \\| 544,537,896 \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Planned Actual quanti \nquanti Rural Water and Construction of boreholes 8 Sanitation Sub- Rehabilitation of boreholes 8 \nGrant (traditional", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}]], "page": 17, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at Ulepi and Degia market \nPiped Water Sub- Construction of piped water \n1.2Km Grant (UgIFT scheme at Alijoda \ncomponent \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n3.1.1 Positive observations \nAll water projects were constructed on land for which the District had ownership o \nor consent offer. \nAll planned / budgeted funds worth UGX.544,537,896 were received and used o \nAll UGIFT projects were allocated water sources o \no All the projects in the water grant work plan were in the approved five-year development plan. \n3.1.2 Areas of Improvement \nI reviewed the planning Madi Okollo DLG and noted the following; \n3.1.2.2 Delayed procurement Process. \nSection 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. I noted that district concluded the procurement process in March 2023 which was late and resulted in delayed service delivery. \nThe Accounting Officer explained that this was caused by failure to attract competent bidders the first time so they had to re advertise.", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], "page": 19, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 21, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 21, "level": 3}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 21, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 21, "level": 3}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 21, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 3}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \nUpgrade of Uleppi HC II At the time of inspection \nto III \nconstructions were still on \n- \ngoing with the contractor See m r Contractor: \nDesert doing the finishes and um] im fe 5 1; el \\| Ir er Breeze Hotel Ltd land scapping \nThe works had delayed \\|, \nContract \nsince they were expected \\| \namount: \nto be completed by \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 21, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 21, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 3}}]], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.861,765,306", "metadata": {"headings": [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 8}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30/06/2023 \nPhoto showing state of Lleppi . Health center III \n\\_ \nAmount paid to \no", "metadata": {"headings": [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 8}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspection", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 21, "level": 1}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "date:", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 21, "level": 1}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.861,765,306", "metadata": {"headings": [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer explained that, the delay was due to non-availability of specified raw local materials required. However, the project is now at final finishes stage and shall be completed by January 2024. \nRecommendation \nAccounting Officer should closely monitor the project to ensure that it completed in the stipulated time. \n3.3 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 under \nthe District received education \ne All projects/programs, contract managers were appointed from user groups or sector specialists. \noe All projects worth was sufficiently and effectively supervised by their respective user committees. \noe All projects submitted monthly physical progress reports as per guideline. \no Projects/programs were reviewed by the internal auditor. \ne All payment certificates were reviewed and certified by the internal auditor \n3.3.2 Areas of Improvement \n3.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}, [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}]], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 22, "level": 3}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}], "page": 22, "document_name": "Madi Okollo 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 acknowledged the observation and attributed this to the staffing gaps in the department and promised to do better in the subsequent years.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 22, "level": 3}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, [{"headings_0": {"content": "a)", "page": 22, "level": 3}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 3}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 3}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}]], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "a)", "page": 22, "level": 3}}], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition to be used in selection of schools to benefit from the Education Development Grant.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "a)", "page": 22, "level": 3}}], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 536,488,192 representing 100% funding as detailed in the table below; \nBudgeted amount (UGX Funds released (UGX) Variance (UGX 536,488,192 536,488,192 0 \nRecommendation \nThe Accounting Officer should ensure timely system payments for all funds availed to be absorbed. \n3.3.2.2 Inspection for service delivery \nunder the Education Development Grant \nI sampled Two (2) projects with a total expenditure of UGX.278,889,037 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. \nThe following was observed; \nNo. Activity Total PHOT) Summary of Audit Management details expenditure findings conclusion Response (UGX) (Time, Quality, \nQuantity, Cost \nand \n", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}, [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}]], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Constructio Amount Paid Si.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 3}}], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At the time of There was Thank you for n of 3 138,123,201 bis ER \ninspection, the timely in the good \u201e..\\\\ \nclassroom \\| works \nwere completion of comments. blocks with \nBaht \ncomplete, and works, which \nstores at", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 3}}], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER Y", "metadata": {"headings": [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 the classrooms resulted in Matangacia it were in use timely service primary \u2018 delivery. School \nContract \nAmount: \nUGX.179,99 \n4,510 \n", "metadata": {"headings": [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}, [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}]], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Constructio Amount Paid n of 2 140,765,836 classroom \nblocks at", "metadata": {"headings": [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "At the time of The Quality of The inspection, the work done was observation is works were not true. However, complete and in satisfactory the project is \\| \nBaribu \\| use, but the still under Primary \nblackboard was defect liability school. \nrough and not \nperiod and the Contract \nuser friendly to \ndefects have Amount \nthe teachers. \nalready been UGX:148,1 \nThere were also \ncommunicated 74,561 \nvisible cracks on \nto the the wall and the \ncontractor for floor \ncorrection. \nTotal \n278,889,037 \nMadi Okollo District received UGX.4,124,982,445 (97%), out of UGX.4,242,702,445 budgeted (97%) for the financial year 2022/23. Out of the UGX4,124,982,445 received, the District spent UGX.4,124,982,445 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nProject Component Variance quanti quanti \nSocial and Economic Services Infrastructure \nwW \nSustainable Environmental Management \n30 \nLivelihoods Program \nI designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}, [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}]], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.4.1 Positive observations \noe All funds meant for onward disbursement to subprojects were transferred as received \no All funded SESI subprojects were fully implemented \no Submission of monthly subproject progress and financial reports by CPMCs. I noted that the CPMCs submitted monthly physical progress reports as per guideline. I further noted that all subprojects submitted monthly financial reports to the CDO for onward submission to the STPC and DTPC \nTwenty-Seven (27) out of the Thirty Six (36) Sustainable environmental projects o \nwere implemented within the year. \n\u00b0O Contract managers were appointed for all DRDIP projects. \n0 All funded projects were existent \no00 DRDIP subprojects were regularly monitored. \nThe Subproject CPMCs and CPCs sought guidance from the district specialists \n3.4.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3.4.2.1 Funding and absorption \nSection 5.2 of the DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic \nSN\\| Purpose \nBudgeted Released Variance in Expenditu Unabso \\|", "metadata": {"headings": [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}, [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}]], "page": 24, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 25, "level": 2}}, {"headings_1": {"content": "ER Y", "page": 23, "level": 2}}], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "amount amount by \\| releases re rbed UGX OPM UGX \n1 Social and Economic 929,757,005 929,757,005 \n0 959,757,00 0 Services \n5 Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 25, "level": 2}}, {"headings_1": {"content": "ER Y", "page": 23, "level": 2}}], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,020,392,", "metadata": {"headings": [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Sustainable 3,020,392,36 3,020,392,36 0 0 Environmental 6 6 366 Management \n3\\_\\_\\| Livelihoods Program 173,220,000 55,500,000 117,720,000 55,500,000 0 4 DRDIP Operations 119,333,074 119,333,074 0 119,333,07 0 4 \n\\| \nTotal \n4,242,702,4 4,124,982,4 117,720,000 4,124,982 0 45 45\\|\\_ \u201a445 \nDue to the underfunding, the district was unable to implement; \n2 Livelihood projects that had been approved and submitted to OPM. oe \n3.4.2.2 Non-functional subprojects (Idle Sub projects) \nSection 3.2(a) of the DRDIP Operation Manual, 2019 provides that only those subprojects which are currently functioning and/or have recurrent budget for staff and materials provided by the respective administration will be supported. This is to ensure the sustainability of the interventions. \nI noted funding totalling UGX.3,035,238,630 to Two(02) subprojects in whose construction was completed but were non-functional because they had not been commissioned to operationalize them. These projects were funded in prior years and have not been commissioned even after their completion. See details in the table below; \nSubproject \nSub component Funding Received \\| Audit Comment Olujobo Staff Houses \\| SESI \n524,338,500 Awaiting Commissioning Office Block at District SESI \nHead Quarters \nTotal \n2,510,900,130 Awaiting Commissioning", "metadata": {"headings": [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}, [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}]], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,035,238,630", "metadata": {"headings": [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This left the infrastructure idle for more than a year since the completion and denied the communities service delivery. \nThese gaps undermine the program objective of providing support to the poor and vulnerable people in the refugee hosting areas. \ne Out of One Livelihood subprojects 1(100%) subprojects worth UGX.55,500,000 was fully implemented. \no Out of 36 sustainable environment management subprojects 27(75%) subprojects worth UGX.2,075,683,860 (69%) were fully implemented, 3 (8%) subprojects worth UGX.388,966,746 were partially implemented and 6 (17%) subprojects worth UGX.555,745,759 were not implemented at all. Find details in Appendix 4 \nThe Accounting Officer attributed this to delayed disbursement of funds from MOFPED.", "metadata": {"headings": [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}, [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}], [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}], [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}], [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}]], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}], "page": 26, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should tack the implementation the projects and ensure that the process is completed. The issue of delayed release of funds should be brought to the attention of MoFPED. \n3.4.2.4 Failure to Account for subproject funds through the DRDIP-MIS \nSection 5.4; Accounting Policies, system and Procedures of the issued DRDIP Implementation Guidelines directed that a Web-Based Management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation of the subprojects. Section 8.6 further directs that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level. \nI reviewed the Accountability as submitted, entered in the DRDIP MIS of the district, and noted that accountability in the MIS for LSP now stands at 71%, SENRM 57% and SESI at 82% as at 22\" November, 2023. \nBy implication, some subproject utilized funds were not sufficiently accounted for which could result into misappropriation of funds. Follow up on the implementation of sub projects is rendered hard. \nIn his response, the Accounting Officer stated that the observation made at that time of by audit on accountabilities uploaded in MIS was low and tremendous efforts were made by data entrants and now the accountabilities uploaded stood at 86% and further explained that accountability for ongoing projects is yet to be submitted. \nThe Accounting Officer should ensure that all accountabilities are submitted in time for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}]], "page": 26, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "upload.", "metadata": {"headings": [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 26, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subproject Name Implementing Project Partner Value (Ugx) Panzoro community irrigation Agromax Uganda Limited 73,775,870 scheme \n2 Panzoro community tree nursery Agromax Uganda Limited 139,615,465 bed establishment \nMuni fish pond construction sub Gulu University (Hoima 128,059,792 roject \nCampus) \nAve community tree nursery Agromax Uganda Limited 73,775,870 establishment sub project \n5 Pulwal community fish pond Gulu University (Hoima 70,259,381 construction \nOlyevu/Tich Ku tegu community Agromax Uganda Limited 70,259,381 tree nursery bed establishment", "metadata": {"headings": [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 27, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "555,745,759", "metadata": {"headings": [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], "page": 27, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "By implication, transfer of funds without contracts could result to misappropriation of funds and loss of Government money without compensation, poor quality service delivery and the DRDIP core objective of community participation was undermined. Service delivery was not achieved for the stalled/unimplemented sub projects. \nThe Accounting Officer acknowledged the observation and stated that the implementing partners had been engaged and given a grace period of one month to accomplish the project. \nRecommendation \nAccounting Officer should continue to follow up with OPM and the implementing partners to ensure that the stalled projects are implemented. \n3.4.2.6 Idle Funds on Completed Sub Projects Accounts \nSection 5.2 of the DRDIP Operation Manual, 2019, provides that the OPM shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. At community level, subproject plans will be generated by the communities with the support and guidance of the DIST and SIST. Where capacity for generation of such plans in the community is weak, the task will be undertaken by designated IA /CBO. \nI noted that whereas Eight (08) subprojects funded in the FYs 2020/21, and 2021/2022 were fully implemented, UGX.752,446,546 remained unutilized after completion of the \nWw = Sub Project Amount (UGX) Nie Pawor-Odujo-Vuu Road rehabilitation", "metadata": {"headings": [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}, [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}]], "page": 27, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "235,900,500", "metadata": {"headings": [{"headings_0": {"content": "235,900,500", "page": 28, "level": 1}}, {"headings_1": {"content": "555,745,759", "page": 27, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Olujobo P/S Staff house", "metadata": {"headings": [{"headings_0": {"content": "235,900,500", "page": 28, "level": 1}}, {"headings_1": {"content": "555,745,759", "page": 27, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "44,240,532", "metadata": {"headings": [{"headings_0": {"content": "44,240,532", "page": 28, "level": 2}}, {"headings_1": {"content": "235,900,500", "page": 28, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "U1/B]Q", "metadata": {"headings": [{"headings_0": {"content": "U1/B]Q", "page": 28, "level": 1}}, {"headings_1": {"content": "44,240,532", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Olujobo P/S solar installation \nConstruction of General word at Pawor Madi Okollo", "metadata": {"headings": [{"headings_0": {"content": "U1/B]Q", "page": 28, "level": 1}}, {"headings_1": {"content": "44,240,532", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[63,071,235", "metadata": {"headings": [{"headings_0": {"content": "[63,071,235", "page": 28, "level": 2}}, {"headings_1": {"content": "U1/B]Q", "page": 28, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of office block at district Inde parish", "metadata": {"headings": [{"headings_0": {"content": "[63,071,235", "page": 28, "level": 2}}, {"headings_1": {"content": "U1/B]Q", "page": 28, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "175,949,987", "metadata": {"headings": [{"headings_0": {"content": "175,949,987", "page": 28, "level": 8}}, {"headings_1": {"content": "[63,071,235", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "D Road Grading Manago Village Rhino camp", "metadata": {"headings": [{"headings_0": {"content": "175,949,987", "page": 28, "level": 8}}, {"headings_1": {"content": "[63,071,235", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "94,982,701", "metadata": {"headings": [{"headings_0": {"content": "94,982,701", "page": 28, "level": 2}}, {"headings_1": {"content": "175,949,987", "page": 28, "level": 8}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COIN Construct ion of Ocea community ward Nvara", "metadata": {"headings": [{"headings_0": {"content": "94,982,701", "page": 28, "level": 2}}, {"headings_1": {"content": "175,949,987", "page": 28, "level": 8}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "110,351,189", "metadata": {"headings": [{"headings_0": {"content": "110,351,189", "page": 28, "level": 2}}, {"headings_1": {"content": "94,982,701", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c+ Construction of teachers house Eden rimary school a \n27,950,401 TOTAL \n752,446,546", "metadata": {"headings": [{"headings_0": {"content": "110,351,189", "page": 28, "level": 2}}, {"headings_1": {"content": "94,982,701", "page": 28, "level": 2}}, [{"headings_0": {"content": "110,351,189", "page": 28, "level": 2}}, {"headings_1": {"content": "94,982,701", "page": 28, "level": 2}}], [{"headings_0": {"content": "110,351,189", "page": 28, "level": 2}}, {"headings_1": {"content": "94,982,701", "page": 28, "level": 2}}]], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 28, "level": 1}}, {"headings_1": {"content": "110,351,189", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that instructions have been received from OPM to return the unspent balances, interest accrued and retention on the projects accounts. \nRecommendation \nThe Accounting Officer should initiate the process by engaging the subprojects to transfer the funds to the district for onward transfer to OPM as instructed. \n3.4.2.7 Inspection for service delivery projects implemented in FY 2021/22 and 2022/23 \nI undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I made the following observations; \nSub project Expenditure Pictorial Evidence Audit Findings Management", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 28, "level": 1}}, {"headings_1": {"content": "110,351,189", "page": 28, "level": 2}}, [{"headings_0": {"content": "ee", "page": 28, "level": 1}}, {"headings_1": {"content": "110,351,189", "page": 28, "level": 2}}], [{"headings_0": {"content": "ee", "page": 28, "level": 1}}, {"headings_1": {"content": "110,351,189", "page": 28, "level": 2}}], [{"headings_0": {"content": "ee", "page": 28, "level": 1}}, {"headings_1": {"content": "110,351,189", "page": 28, "level": 2}}]], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction \nProject was CPMC have not of General \ncompleted and yet withdrawn ward at Ocea \ncurrently in use. money for HC II \nornament trees on the compound yet to be done as soon as rain sets \nConstruction UGX.198,668,400 of one Block \nof Two \nClassrooms \nwith officer at \nLionga P/S \nin. \nAt the time of Final finishes is inspection being done and 17/11/23 the works shall be works were on completed within going. December Works were \nbehind schedule. \nConstruction UGX.839,609,926 of 2 blocks of \n4 classrooms \nat Eteleva P/S \nAt the time of The works have inspection. The advanced and structures walls final finishes are were up awaiting being done roofing. \nWorks \nwere \nbehind schedule \nThe Accounting Officer should closely monitor and engage the contractors to expedite the construction process and also ensure quality work. \n3.5 Micro Scale irrigation \nThe GoU is implementing the micro scale irrigation programme in Madi Okollo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nMadi Okollo District received UGX.176,895,085 out of UGX.176,895,085 budgeted (100%) to implement the following activities. \nSN Category Activity Planned Actual quanti quanti Capital Development (micro Installation of irrigation a 2 \n2 scale irrigation equipment) equipment \nComplementary services Training of farmers \n2 Setting up demo farms \n2 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n3.5.1 Positive observations. \no All the funds planned/budgeted were received and fully utilised \no Irrigation equipment worth UGX.60,980,000 were supplied to 2 beneficiary farmers \no All project funds for the financial year were spent on eligible and allowable expenditures \no Out of the total program receipts of UGX.176,895,085, UGX.176,895,085 was utilized by the entity resulting into no unspent balance \nI undertook inspection on the (25/11/2023) to ascertain the extent of service oe \ndelivery and noted that the District had installed 2 out of the 2 planned irrigation", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}, [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}]], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 28, "level": 1}}], "page": 30, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2+ Construction of play field | 1 | 1 |", "metadata": {"headings": [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}], "page": 32, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Construction of markets \n2 \u00c4 2 \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; \n3.6.1 Positive observations \no There was a memorandum of understanding between the district and MLHUD \no All USMID activities implemented were capture in the district\u2019s work plan and", "metadata": {"headings": [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}, [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}], [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}], [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}], [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}]], "page": 32, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgets", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], "page": 32, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District prepared an Environmental and Social Management Plan for all USMID activities. \n\u00a9 The district obtained advice and specifications from MLHUD \nContract teams for the USMID projects were constituted \n8 \noo All USMID AF funds release were fully absorbed \nI noted that funds were spent on only eligible activities \n3.6.4 Utilization of Program Funds. \n3.6.4.1 Failure to Meet the minimum access conditions for the grant \nArticle 4 (b) of the Program Participating Agreement requires the local government to meet the minimum access conditions for the grant as set out in the performance assessment tool. \nI observed that the district did not meet the minimum access conditions for the grant as indicated in the table below. \nSn Condition Assessment 7 Remarks \n1 All Heads of Department to be No Head of Engineering, substantive. \nPlanning, Head of Finance are not \n2 Head of Finance to be a Certified \nsubstantive No \nThe Head of Finance is Public Accountant (CPA). acting \n\\_\\_\\| Head of Internal Audit to be CPA. \nNo \n4 \\|The District Engineer to be a No Not Registered registered Engineer. \n\\|\\_\\_\\| \n5 Submission of responses to Auditor \nYes \nGeneral\u2019s report to PSST within the \n\\|\\_\\_\\| prescribed period. \nThe funds were released based on yearly performance results conducted by OPM. \nFailure to meet the minimum access conditions for the grant affects program implementation and delays delivery of services to the intended beneficiaries. \nThe Accounting Officer attributed the failure to meet the minimum access conditions to attract the qualified people to work in Madi Okollo and the current ban on recruitment by the Ministry of Public Service. \nThe Accounting Officer should seek clearance from the Ministry of Public Service in order to advertise for vacant positions. \n3.6.4.2 Contract management \nI reviewed the contract management files and observed the following irregularities; One recommendation raised by contract managers were not addressed. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}]], "page": 32, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage MoHUD and other respective stakeholders to ensure that the contractors respect the recommendations of the project managers. \n3.6.5 Inspection for service delive \nrojects implemented in 2022/23 \nI sampled Eight (8) projects with a total expenditure of UGX.4111,312,820 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. \nThe following was observed; \nProject Contract Contract Start Contract Photos Remarks Manageme Name or Sum Date End Date \nnt Response Construct Geomax 1,098,378, 5/6/2 15/12/2023 \nAt the time Initial delay ion of Engineerin 000 022 \nof was due to in Play Field g Ltd \ninspection adequate at the \nthere was design & District \nno works on BoQ\u2019s by the Head \ngoing. Work consultancy Quarters \ndone was hired/ gravelling contracted by play field, MoLHUD as dressing being a rooms at hybrid project beam level and the variances needed clarification and approval from \nMoLHUD of Lands. \nContractor also lacks capacity to finance the \nConstruct whimsy 1,062,881, ion of (U) limited 300", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}]], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "project", "metadata": {"headings": [{"headings_0": {"content": "project", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15/12/2023 \n\\| The site is Project will be at completed in Resource completion time Center at stage. District", "metadata": {"headings": [{"headings_0": {"content": "project", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}, [{"headings_0": {"content": "project", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}]], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Finishing", "metadata": {"headings": [{"headings_0": {"content": "Finishing", "page": 34, "level": 1}}, {"headings_1": {"content": "project", "page": 34, "level": 2}}], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Head \ntouches Quarters were on \nRigbo Services \\| \ntoilets only finance the Sub Ltd walled project County \u201aWorks are far from", "metadata": {"headings": [{"headings_0": {"content": "Finishing", "page": 34, "level": 1}}, {"headings_1": {"content": "project", "page": 34, "level": 2}}, [{"headings_0": {"content": "Finishing", "page": 34, "level": 1}}, {"headings_1": {"content": "project", "page": 34, "level": 2}}], [{"headings_0": {"content": "Finishing", "page": 34, "level": 1}}, {"headings_1": {"content": "project", "page": 34, "level": 2}}]], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completion.", "metadata": {"headings": [{"headings_0": {"content": "completion.", "page": 35, "level": 1}}, {"headings_1": {"content": "Finishing", "page": 34, "level": 1}}], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construct Jagens 895,76 23/8/ 15/12/2023 \nConstructio This was the ion of Technical 50 2022 \nn works had most reliable Resource Services \nbeen contractor for Center at Ltd \ncompleted. all USMID Rhino \nprojects. Camp \nTown \nCouncil \n\\| Construct Dehkon 918,753,0 23/8/ 15/12/2023 ion of Projects 39 2022 \nResource Limited \nCenter at", "metadata": {"headings": [{"headings_0": {"content": "completion.", "page": 35, "level": 1}}, {"headings_1": {"content": "Finishing", "page": 34, "level": 1}}, [{"headings_0": {"content": "completion.", "page": 35, "level": 1}}, {"headings_1": {"content": "Finishing", "page": 34, "level": 1}}]], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ogoko", "metadata": {"headings": [{"headings_0": {"content": "Ogoko", "page": 35, "level": 1}}, {"headings_1": {"content": "completion.", "page": 35, "level": 1}}], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sub \n\u2014 \nonstructio The ee Fi nat site had Contractor stalled at has an the roofing average level for financial both the capacity but County main has been", "metadata": {"headings": [{"headings_0": {"content": "Ogoko", "page": 35, "level": 1}}, {"headings_1": {"content": "completion.", "page": 35, "level": 1}}, [{"headings_0": {"content": "Ogoko", "page": 35, "level": 1}}, {"headings_1": {"content": "completion.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "building delayed by", "metadata": {"headings": [{"headings_0": {"content": "building delayed by", "page": 35, "level": 1}}, {"headings_1": {"content": "Ogoko", "page": 35, "level": 1}}], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \nIPC \nlatrines. clearances by", "metadata": {"headings": [{"headings_0": {"content": "building delayed by", "page": 35, "level": 1}}, {"headings_1": {"content": "Ogoko", "page": 35, "level": 1}}], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Ministry of", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Finance Construct KG. 1,482,136, 29/5/ 15/12/2023 \nAll buildings The \nion of Adubango 590 2022 \nwere roofed contractor Market at Constructi \nand the has been on Inde on and \nlatrines track until Town Engineerin roofed. recently Council g Works \nWorks were when delays Limited \non going. came up in clearance of IPCs by Ministry of \nConstruct Rina One 1,766,102, 8/6/2 15/12/2023 ion of Investmen 2 52 022 \nMarket at t Limited \nRigbo \nSub \nCounty \nfinance \nWork at Financing the BI at ==] \nroofing and project has still far from been a completion. challenge to the \ncontractor. However, works are being first tracked on \n4.0 \nImplementation of the Road Fund (URF) \nUganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. \n4.1 URF Funding and Expenditure \nA total of UGX.263,501,857 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, mechanical imprest, and administration in Madi Okollo District using Road gangs and the force Account mechanism. However, the District received UGX.233,162,070 (88%) resulting into a shortfall of UGX.30,339,787 as shown in the as the table below. \nS/N Category Planned Planned Actual Actual Variance Variance Length Annual length Expenditure (KM) Expenditure CT \\|Expenditure (KM) \ni Manual 262.3 69,904,909 148.6 62,261,300 113.7 7,643,609 routine Road Km \nMaintenance \n( Road gangs) \n2 Mechanized 90.2Km 131,874,309 61.0 128,921,970 29.2 2,952,339 routine \nmaintenance \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}, [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}]], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Periodic 0 0 0 0 0 0 Maintenance \n\\| \\|\n4. Other 9,000,000 0 0 structures \nInstallations) (culvert\n5. Other 0 0 0 0 0 0 Structures \ndrainages \nEquipment 19,762,639 n/a 14,788,800 N/A 4,973,839 and repairs", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], "page": 36, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation \nThe Accounting Officer should liaise with Uganda Road Fund to ensure that the budget for the district is fully funded to enable total service dellivery. \n4.1.1 Routine Manual Maintenance \nA total of 262.3Km at an estimated cost of UGX.69,904,909 were planned to be undertaken however, only 148.6km was maintenance at a total expenditure of UGX.62,261,300. \nInspection of road works revealed the following; \nThe roads were maintained twice in the financial year. o \nYukua \u2014 Etelevs Road had overgrown bush on the sides and needed to be slashed o \nas t was narrowing as shown in the photos below.", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}, [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}]], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PG", "metadata": {"headings": [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| \nYukua Eieleva Road Yukua \u2014 Eteleva Road over grown bushes \n\u2014 \nThis was attributed to inadequate funding. \nFailure to continously maintain the roads as had been planned exposes the roads to the risk of damage during the rainy season leading to loss of value in the funds already", "metadata": {"headings": [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}, [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}], [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}], [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}], [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}]], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "spent.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 37, "level": 8}}, {"headings_1": {"content": "PG", "page": 37, "level": 4}}], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the observation and explained that there has been significant reduction in IPFs and releases by URF however arising from national outcry on the poor state of roads country wide ,the Governement has appreciated and considered increasing the funding to 1 bn to road maintenance which will help improve some sections of the road.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 37, "level": 8}}, {"headings_1": {"content": "PG", "page": 37, "level": 4}}], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "spent.", "page": 37, "level": 8}}], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue to engage URF for adequte funding for proper maintenance of the roads. \nThere is a risk that the affected roads could deteriorate further and even become impassable unless urgently worked on. \nThe Accounting Officer acknowledged the observation and explained that there was significant shortfall in the release. However, Rhino Camp \u2014 Rigbo Road where Oyo stream poses a big challenge and a funds have been budgeted in the current financial year to install culverts.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "spent.", "page": 37, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "spent.", "page": 37, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "spent.", "page": 37, "level": 8}}]], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 38, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/N SACCO Name Date of Date of \\| Amount paid Remarks \\| disbursement receipt on \nthe SACCO \nAccount - \\_\\| 1 Ajibu-Okollo PDM 30/06/2023 03/07/2023 25,000,000 Delayed by 4 SACCO \ndays \n\\| 2 Baito-Okollo PDM 30/06/2023 03/07/2023 25,000,000 Delayed by 4 SACCO os days 3 Onyomu-Okollo 30/06/2023 03/07/2023 50,000,000 Delayed by 4 PDM SACCO days 4 Okollo-Okollo 30/06/2023 03/07/2023 50,000,000 Delayed by 4 PDM SACCO days 5 Oyhua-Okollo 30/06/2023 03/07/2023 50,000,000 Delayed by 4 PDM SACCO days 6 Yilli-Anyiribu 30/06/2023 26/7/2023 100,000,000 Delayed by 4 PDM SACCO weeks 7 Ayuu-Anyiribu 30/06/2023 26/7/2023 100,000,000 Delayed by 4 PDM SACCO weeks 8 Omii-Anyiribu 30/06/2023 26/7/2023 100,000,000 Delayed by 4 PDM SACCO weeks 9 Bondo-Anyiribu 30/06/2023 26/7/2023 100,000,000 Delayed by 4 PDM SACCO weeks Total", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 43, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "600,000,000", "metadata": {"headings": [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], "page": 43, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the matter of release of funds to SACCOs is \nPDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" o \nNovember 2022 (Quarter 1 release). \nConsolidated allowances for the Parish Development Committee (PDC) meetings, \u00a9 \nConsolidated allowances for Monitoring and Evaluation by PDC members, \n0 \noOo Stationery, and \no Refreshments \nI noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.46,000,000 out of which, UGX.46,000,000 (100%). \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}, [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}]], "page": 43, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}], "page": 44, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. In addition, the MoFPED should ensure timely release of funds to all implementing agencies. \n5.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}]], "page": 44, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\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 below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}]], "page": 44, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}], "page": 44, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the o \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new \nSN Governance Observations Management Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}]], "page": 44, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 45, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 44, "level": 3}}], "page": 45, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HLG Core oe The HLG Core Accounting The Accounting Implementation Implementation team was Officer Officer should Teams \nnot fully constituted as per explained that lobby for more the guideline. activities were funds \no The District did not prepare limited by lack \nquarterly performance of funds to \nreports. Out of 4 quarterly carry \nout \nperformance reports. sanitization \no There was no evidence of; \nMobilization \nand \nsensitization of the various \nstakeholders at all levels \nincluding communities, \no There was no Support for \nthe continuous formation \nof PDM enterprise groups, \ne There was no training of \nthe PDM enterprise groups \nand SACCOs, and, \ne There was no continuous \ndata collection at \nhousehold and community \nlevels. \nAccounting Officer explained that activities were limited by lack of funds to carry out sanitization. \nParish \nI reviewed the operations of Accounting The Accounting Development the PDC in the 10 sampled Officer \nOfficer should Committees \nPDM SACCOS, and noted the explained that invest in training (PDC) following; there is the PDCs \noe All the PDCs had not acknowledge \nevidence that they gap which \nheld 4 quarterly requires to be \nmeetings. filled by \noe Parish priorities and training PDCs \naction plans for the \nFY 2022/2023 were \nnot prepared by the", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 45, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 44, "level": 3}}, [{"headings_0": {"content": "Response", "page": 45, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 44, "level": 3}}], [{"headings_0": {"content": "Response", "page": 45, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 44, "level": 3}}]], "page": 45, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. | General", "metadata": {"headings": [{"headings_0": {"content": "13. | General", "page": 46, "level": 3}}, {"headings_1": {"content": "Response", "page": 45, "level": 8}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All SACCOs held their first Accounting The Accounting Meetings by general meeting more than Officer \nOfficer should lobby", "metadata": {"headings": [{"headings_0": {"content": "13. | General", "page": 46, "level": 3}}, {"headings_1": {"content": "Response", "page": 45, "level": 8}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs", "page": 46, "level": 9}}, {"headings_1": {"content": "13. | General", "page": 46, "level": 3}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 month after their explained that for funds to enable", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs", "page": 46, "level": 9}}, {"headings_1": {"content": "13. | General", "page": 46, "level": 3}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration.", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "there is need \\|the training of for increased SACCO members \neAll PDM SACCOs did not \\| training have training of the PDM \nSACCO members during \nthe meeting \nAccounting Officer explained that there is need for \nincreased training. \n", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}, [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}]], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM SACCO The members of the board Accounting The Accounting Board \ndid not fill in expression of Officer \nOfficer should", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "interest forms prior to attributed this endeavor to see being elected board to capacity that guidelines are members. gaps. followed \nSACCO e10 SACCOs had only Accounting The Accounting Committees 3(supervisory, executive Officer Officer should and \nSub and loans committees) out explained that ensure all the Committees \n7 committees working not this is due to committees \nare \nhave functional lack of functional \nsupervisory, executive sensitization committees as well as the", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}, [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}]], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Loan,", "metadata": {"headings": [{"headings_0": {"content": "Loan,", "page": 46, "level": 2}}, {"headings_1": {"content": "registration.", "page": 46, "level": 1}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production,", "metadata": {"headings": [{"headings_0": {"content": "Production,", "page": 46, "level": 1}}, {"headings_1": {"content": "Loan,", "page": 46, "level": 2}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Marketing,", "metadata": {"headings": [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Business \nDevelopment services, Finance and investment \nsub Committees. \nAccounting Officer explained that this is due to lack of \nsensitization. m \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe LGs, prior to implementing all the other PDM activities shall train and continue o \ntraining a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nThe activities at the parish level shall include training of households and enterprise oe \ngroup leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature \\| of Observations \n\\| \nRecommendation L\\_ training \n1 Training of the e Thetraining of trainers was carried out The Accounting ToTs and Core \non 10 /05/2021 before funds were Officer should lobby PDM \nreleased to PDM SACCOs (Date funds for funds to enable", "metadata": {"headings": [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}, [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}]], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "Marketing,", "page": 46, "level": 8}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were transferred to SACCOs in FY continuous training Teams at HLG 2021/2022). \nlevel \nAccounting Officer explained that there is \nneed for continuous training. \n", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "Marketing,", "page": 46, "level": 8}}, [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "Marketing,", "page": 46, "level": 8}}]], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Training of Local \\| Training of local experts was carried out The", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "Marketing,", "page": 46, "level": 8}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 47, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Experts", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer should lobby oThe training was attended by other \\| for \nincreased cadres other than Parish Chief, CDOs, funding Commercial Officers, and Extension \nofficers. \nAccounting Officer explained that the training is limited by funding. \n", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}, [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}], [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}]], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Training \nof \u00a9 The HLG core implementation team did The", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting \\| Households and not train households and enterprise Officer should Enterprise Group group leaders in 46 parishes on endeavor and Leaders \nhousehold visioning and enterprise ensure that every analysis. stakeholder is trained \nAccounting Officer explained that training \nis limited by funds.", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe 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 of Observations \nRecommendation registration \nLicensing of PDM All the SACCOs were not licensed to take The", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}, [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}], [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}]], "page": 48, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], "page": 48, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs Under the on the business of lending under Officer \nshould Microfinance \nMicrofinance Institutions money lenders ensure that the Institutions Money \\| act \nSACCOs are Lenders Act \nregistered to be As a result, enforcement of recovery of able to do the PRF from beneficiaries by the PDM lending business SACCOs may be legally challenged \nleading to loss of funds. \nAccounting Officer explained that the SACCOs are still lacking the requirements for registration such as audited accounts. \nRegistration of oAll Enterprise groups in 10 PDM The Accounting Enterprise Groups SACCOs were registered by the Officer should \nFailure to update PDM member registers updated as required may result to extending PRF loans to by the guidelines. ineligible beneficiaries leading to failure \nto achieve pillar objectives. \n", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}]], "page": 48, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Submission of o UGX.4,600,000,000 was transferred to The Accounting Attestation Forms 46 SACCOs without evidence of Officer to ensure by the Accounting submission of attestation form to the attestation forms Officer (AO) Secretariat. are signed", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], "page": 49, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Transfer of funds to SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.5.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users Tt 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; \nThe identification of subsistence households shall be carried out using the wealth o \nranking 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 oe \nhouseholds in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \no No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the o \nbe a member of a PDM \nthat is a member of the PDM \nActivi Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}]], "page": 49, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth \nAll parishes did not carry out wealth ranking The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ranking of during identification of subsistence households. Officer \nshould \nHouseholds \nadhere to the \nFailure to identify subsistence households using guidelines. the wealth ranking tool and select and implement \nprioritized projects may undermine the achievement of pillar objectives \nAccounting Officer explained that the training was introduced a bit late Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}]], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance \u00a9 All PRF beneficiaries who carried out farming Accounting Officer Policy for enterprises in 10 PDM SACCOs did not obtain should organize Farming agricultural insurance policies from UAIS. sensitize the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "farmers to embrace \nLack of recourse in form of insurance will expose the insurance. the farming enterprises to the adverse effects of \nclimate change and may result into failure to \nrecover the loan funds. \nAccounting Officer explained that the issue is still very knew in the ears of the farmers and needs further sensitization. \n5.6 \nFailure to train households and enterprise groups leaders \nPara. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 provides that the activities at the parish level include training of households and enterprise group leaders as well as hands-on support of the same. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI noted that training of households and enterprise group leaders was not carried out in all the households. Out of 10 SACCOs with 5247 households in Madi Okollo DLG, only 2101 (40%) households were trained leaving a balance of 3142(60%) not trained as indicated in the table below; \nDate (s) Was a Audit Remarks house there of the training \nholds evidence training report \nnot of", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}, [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}]], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aliba- 36 1080 180 900 Yes Specific Specific Some enterprise \\| Rigbo PDM \ndate not date not groups were not SACCO \nindicated indicated trained in their specific enterprises. Yachi- 25 750 750 NIL YES Specific Specific Some enterprise date not date not groups were not indicated indicated trained in their SACCO specific enterprises. Parabok- 12 126 100 26 YES Specific Specific Some enterprise date not date not groups were not indicated indicated trained in their specific enterprises. \n7 108 108 0 YES Specific Specific Some enterprise date not date not groups were not indicated indicated trained in their specific enterprises. Ndavu- 4 510 81 426 YES Specific Specific Some enterprise pawor \ndate not date not groups were not PDM \nindicated indicated trained in their SACCO specific enterprises. Katiyi- 11 242 170 72 YES Specific Specific Some enterprise Ulepi PDM \ndate not date not groups were not Sacco \nindicated indicated trained in their specific enterprises. Laura- 9 171 126 45 Yes Specific Specific Some enterprise Ulepi PDM \ndate not date not groups were not sacco \nindicated indicated trained in their specific enterprises. Panduka- 16 1120 128 992 YES Specific Specific Some enterprise Pawor \ndate not date not groups were not PDM \nindicated indicated trained in their SACCO specific enterprises. Total \\|\\_\\| 5247 2101 3142 \nThere is a risk of enterprise failure resulting from lack of business education and hands on support to ensure a paradigm shift. \nThe Accounting Officer attributed this to insufficient funds to enable the training continue. \nRecommendation \nThe Accounting Officer should lobby for additional funding to complete the training of enterprise groups.", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}, [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}]], "page": 51, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprises", "page": 50, "level": 1}}], "page": 52, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Out-puts without appropriate indicators and targets \nNo. Programme Budget Budget Out-put Activities Output Output budget \nCode \nAudit comment on indicators Audit comment on targets \n1 Agro", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprises", "page": 50, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprises", "page": 50, "level": 1}}]], "page": 52, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "010050 Extension", "metadata": {"headings": [{"headings_0": {"content": "010050 Extension", "page": 52, "level": 9}}, {"headings_1": {"content": "Appendices", "page": 52, "level": 3}}], "page": 52, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0.046 Workshops meetings and No measure of meetings and seminars Not indicated Industrialization Services seminars \nTravel inland \nNo measure of distance moved \nNot indicated 2 Public sector 390017 Public Service 0.048 Workshops, Meetings No measure of meetings and \nNot Indicated Transformation management and Seminars seminars \nTravel inland \nNo indication of the destinations and \nNot Indicated distances moved \nTotal \n0.094 \n48 \nAppendix 2: implementation of planned outputs a. Fully implemented out-puts \nNo Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "010050 Extension", "page": 52, "level": 9}}, {"headings_1": {"content": "Appendices", "page": 52, "level": 3}}, [{"headings_0": {"content": "010050 Extension", "page": 52, "level": 9}}, {"headings_1": {"content": "Appendices", "page": 52, "level": 3}}], [{"headings_0": {"content": "010050 Extension", "page": 52, "level": 9}}, {"headings_1": {"content": "Appendices", "page": 52, "level": 3}}]], "page": 52, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 8}}, {"headings_1": {"content": "010050 Extension", "page": 52, "level": 9}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of Out-put expenditure activities in fully \nthe out-put implemented UGX \nactivities \n1 Public Sector 02-Human 14040405-Programme 370017- Public 4,067,607,591 4 4 Transformation Resource /Performance Budgeting Service Performance", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 8}}, {"headings_1": {"content": "010050 Extension", "page": 52, "level": 9}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 3}}, {"headings_1": {"content": "Budget", "page": 53, "level": 8}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "integrated into the individual management performance management \nframework", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 3}}, {"headings_1": {"content": "Budget", "page": 53, "level": 8}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 3}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Human Capital 01- Education, \n320162-Primary 536,488,193 2 2 Development Sports and (capitation) \nskills \n3 Human Capital 02- Population 1203010507-Human 320165-Primary ROLE \\| 2 2", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 3}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 53, "level": 3}}, {"headings_1": {"content": "=|", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health, safety resources recruited to fill Health care services and vacant posts", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 53, "level": 3}}, {"headings_1": {"content": "=|", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "management", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 53, "level": 1}}, {"headings_1": {"content": "Development", "page": 53, "level": 3}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Human Capital 02 - Population Development Health, Safety and \n000063 Quality 544,506,094 5 5 - \nAssurance Systems", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 53, "level": 1}}, {"headings_1": {"content": "Development", "page": 53, "level": 3}}, [{"headings_0": {"content": "management", "page": 53, "level": 1}}, {"headings_1": {"content": "Development", "page": 53, "level": 3}}]], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "management", "page": 53, "level": 1}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Governance and 01- Institution 1801051103-Functional 000014-", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "management", "page": 53, "level": 1}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "69,437,308 1 1 security coordination community information Administrative and", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LL", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "\u2014_", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "system at parish level. \nSupport Services \n000006 - Planning 180,615,363 1 1 and", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "\u2014_", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 53, "level": 3}}, {"headings_1": {"content": "LL", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "services \nI \n6 Integrated 03 - Transport \n260010 -Road 233,162,070 3 3 Transport Infrastructure and Rehabilitation \nInfrastructure Services \nDevelopment \nTOTAL 6,551,816,619 18 18 \n49 \nb. Partially Implemented out-puts \nNo. Program Sub- PIAP-Outs Budget Out-put Total Out-put Total No Number of No of No of expenditure activities fully partially activities program \nUGX \u2018000\u201d in the implemented implemented that were output activities activities not", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 53, "level": 3}}, {"headings_1": {"content": "LL", "page": 53, "level": 2}}, [{"headings_0": {"content": "Budgeting", "page": 53, "level": 3}}, {"headings_1": {"content": "LL", "page": 53, "level": 2}}], [{"headings_0": {"content": "Budgeting", "page": 53, "level": 3}}, {"headings_1": {"content": "LL", "page": 53, "level": 2}}]], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}], "page": 54, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Integrated 02-Transprot 260010 Road rehabilitation 4,363,078,507 8 1 7 0 Transport Infrastructure \nInfrastructure \n\\| \n4,363,078,507 8 1 7 \\| 0\\| \n50 \nAppendix 3: Utilization of Wage DEPARTMENT \nCommercial Services \nCommunity based Servis \\_\\_150,000,000\\| =\\| 180,000,000 [150,000,000", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}]], "page": 54, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "____67,", "metadata": {"headings": [{"headings_0": {"content": "____67,", "page": 55, "level": 1}}, {"headings_1": {"content": "implemented", "page": 54, "level": 1}}], "page": 55, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "318,717", "metadata": {"headings": [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}], "page": 55, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education 6 949,365,619 Finance \n150,000,000 \\| 150,000,000 150,000,000 108,482,017 Health 2,522,247,470 190,160,000 2,712,407,470 2,712,407,470 2,649,473,473 Internal Audit \n40,000,000 sti 40,000,000 40,000,000 9,440,886 Natural Resources 190,000,000 - 190,000,000 190,000,000 189,603,687 Planning \\| 45,000,000 45,000,000 45,000,000 13,498,502 Production \\| 398,904,273 71,999,998 470,904,271 470,904,271 413,111,361 Roads and Technical Services 150,000,000 \n= 150,000,000 150,000,000 106,688,644 Statutory bodies 350,000,000 85,200,000 435,200,000 435,200,000 316,640,388 Water and Sanitation 60,000,000 \n60,000,000 60,000,000 49,256,196 Grand Total \n14,153,230,678 1,378,388,635 15,531,619,313 15,531,619,313 12,655,438,145 \n51 \nAppendix 4: Status Implementation of environment and Sustainable Environment Management Appendix 4a: Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}, [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}], [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}], [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}], [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}], [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}]], "page": 55, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN SUBPROJECT", "metadata": {"headings": [{"headings_0": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}, {"headings_1": {"content": "318,717", "page": 55, "level": 2}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Eden I Community woodlot establishment \n2 Tika IV Block C community woodlot establishment \n3 Tika primary school Live fencing and Institutional greening \n4 Odroo community natural and assisted regeneration \n5 Tika primary school solar installation \n6 Olujobu Primary school solar installation \n7 Rhino camp SS Institutional Energy saving cook stoves and briquette making 8 Odroo community boundary plantation \n9 Amanuga community cutoff drainage construction \n10 Ossa mosque live fencing and Institutional greening \n11 Amanuga community woodlot establishment \n12 Odroo community Enyau river restoration \n13 Olyevu community tree planting sub project \n14 Andeni community tree planting \n15 Tamwele Tich Kutegu Community Tree planting", "metadata": {"headings": [{"headings_0": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}, {"headings_1": {"content": "318,717", "page": 55, "level": 2}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16 Aporo energy saving stoves and briquettes Making", "metadata": {"headings": [{"headings_0": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}, {"headings_1": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pawor seed secondary school solar installation tree planting \nEteleva community solar for business \\| 23 \\| Okollo community solar for business 24 \\| Goli Hill restoration (Phase II) \n52 \nPROJECT AMOUNT UGX STATUS 122,441,859 Fully Implemented 122,441,859 Fully Implemented 122,441,859", "metadata": {"headings": [{"headings_0": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}, {"headings_1": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}, [{"headings_0": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}, {"headings_1": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}], [{"headings_0": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}, {"headings_1": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}], [{"headings_0": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}, {"headings_1": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}]], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "73,775,870", "metadata": {"headings": [{"headings_0": {"content": "73,775,870", "page": 56, "level": 1}}, {"headings_1": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48,396,866 Fully Implemented 48,396,866 Fully Implemented 48,396,866 Fully Implemented 73,775,870 Fully Implemented 73,775,870 Fully Implemented 73,775,870 Fully Implemented 73,775,870 Fully Implemented 73,775,870 Fully Implemented 70,259,381 Fully Implemented 70,259,381 Fully Implemented 70,259,381 Fully Implemented 70,259,381 Fully Implemented 63,686,597 Fully Implemented 63,686,597 Fully Implemented 63,686,597 Fully Implemented 126,000,000 Fully Implemented 70,259,381 Fully Implemented 63,686,597 Fully Implemented 67,515,215 Fully Implemented 126,000,000 Fully Implemented 64,983,319 Fully Implemented 64,983,319 Fully Implemented 64,983,319 Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "73,775,870", "page": 56, "level": 1}}, {"headings_1": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,075,679,860", "metadata": {"headings": [{"headings_0": {"content": "2,075,679,860", "page": 56, "level": 8}}, {"headings_1": {"content": "73,775,870", "page": 56, "level": 1}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4(b): Partiall Implemented \nSUBPROJECT PROJECT AMOUNT wen) STATUS Ndubu energy saving stoves and briquette making \n67,515,215 Partially Implemented Okollo Town council waste management \nnursery bed establishment \n119,152,166 Partially Implemented 202,299,365 Partially Implemented 388,966,746 \\| \n53", "metadata": {"headings": [{"headings_0": {"content": "2,075,679,860", "page": 56, "level": 8}}, {"headings_1": {"content": "73,775,870", "page": 56, "level": 1}}, [{"headings_0": {"content": "2,075,679,860", "page": 56, "level": 8}}, {"headings_1": {"content": "73,775,870", "page": 56, "level": 1}}], [{"headings_0": {"content": "2,075,679,860", "page": 56, "level": 8}}, {"headings_1": {"content": "73,775,870", "page": 56, "level": 1}}]], "page": 57, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Manafwa District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Manafwa District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..f746167b87e8175bd0bea82714ee5aafb1081dff --- /dev/null +++ b/reports/chunks/Manafwa District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \n\\| ON THE FINANCIAL STATEMENTS OF MANAFWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGr NAr, COpy", "metadata": {"headings": [{"headings_0": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}], "page": 1, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nContents", "metadata": {"headings": [{"headings_0": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Va", "metadata": {"headings": [{"headings_0": {"content": "Va", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii EEE EEE \nEr TATEN ee iii ET", "metadata": {"headings": [{"headings_0": {"content": "Va", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}, [{"headings_0": {"content": "Va", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGr NAr, COpy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APIs", "metadata": {"headings": [{"headings_0": {"content": "APIs", "page": 2, "level": 8}}, {"headings_1": {"content": "Va", "page": 2, "level": 3}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Re Ee EERE", "metadata": {"headings": [{"headings_0": {"content": "APIs", "page": 2, "level": 8}}, {"headings_1": {"content": "Va", "page": 2, "level": 3}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bro e Pl", "metadata": {"headings": [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 eeecee ine \nKEY AUDIT MATTERS .................ssesessnsensssnensnenenensnnnnnnnnennnnnnnnennnnennnnansnnsnnnnsnneennnnannnann 1 1.0 Implementation of the Approved Budget ..........nnennnenenennnnnennn 1 \n2.0 Management of the Government Salary Payroll \n10 .u..u.unnaueenn ne anna \nPols 0 MA DE insecupeees \n13 eae eee Ene SEKORES ARR \n20 riper reel VLP Gl IEP Fiir 13 4.0 Long Outstanding Payables................ccccseccescsssseessessseesceserecesssssensesnenseeseneatsonsens 14 \n5.0 Court Cases and Contingencie@s \n14 0.0.0.0... ccceccccecscsssecscscescseesesssecseesseseesecssseeseseseneenens", "metadata": {"headings": [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}, [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}], [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}], [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}], [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}], [{"headings_0": {"content": "Bro e Pl", "page": 2, "level": 8}}, {"headings_1": {"content": "APIs", "page": 2, "level": 8}}]], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TE", "metadata": {"headings": [{"headings_0": {"content": "TE", "page": 2, "level": 8}}, {"headings_1": {"content": "Bro e Pl", "page": 2, "level": 8}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15 ee TEE EEE TEE EEE \n6.0 Implementation of Key Government Grants/Programmes............ununeennee 15 \n6.1", "metadata": {"headings": [{"headings_0": {"content": "TE", "page": 2, "level": 8}}, {"headings_1": {"content": "Bro e Pl", "page": 2, "level": 8}}, [{"headings_0": {"content": "TE", "page": 2, "level": 8}}, {"headings_1": {"content": "Bro e Pl", "page": 2, "level": 8}}], [{"headings_0": {"content": "TE", "page": 2, "level": 8}}, {"headings_1": {"content": "Bro e Pl", "page": 2, "level": 8}}]], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n18 ........ \n6.3 Education Development Grant... \n22 cc cc ccecseseescssseesecessesecacsecseseaseasessateneeseateeens \n6.4 Micro Scale Irrigation... \n25 ccc ccccssessscesteecseeessssseecsteeseeeesetsessecseseessessesueseseseueanees \nSTE VEIT EIN 28 per nun ge Eee \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS...................... 28 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS............ 29 OTHER REPORTING RESPONSIBILITIES....................ennnennnennnn 30 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION...................eenn 30 709 Implementation of the Parish Development Model... nennen 30", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, {"headings_1": {"content": "TE", "page": 2, "level": 8}}]], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ABER", "metadata": {"headings": [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "41 A ETEITEREEE \nList of Acronyms \nAcronym \u2018Meaning DLG \\| District Local \n\u2014 u Government \n\\| \nGoU Government of Uganda \n7 5 \nTE ge en \nHCMS Human Capital Management System \\| \n== ae \nICT \nInformation and Communication Technology \non \\_ \n\\| \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system \n. \\_International Standards of Supreme Audit Institutions \nISSAIs \nhr \u201cLocal Government Financial and Accounting Manual, 2007 \nLGFAM", "metadata": {"headings": [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}, [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}], [{"headings_0": {"content": "ABER", "page": 2, "level": 3}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant .......................... 15", "page": 2, "level": 3}}]], "page": 2, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LGFAR", "metadata": {"headings": [{"headings_0": {"content": "| LGFAR", "page": 3, "level": 4}}, {"headings_1": {"content": "ABER", "page": 2, "level": 3}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "| LGFAR", "page": 3, "level": 4}}, {"headings_1": {"content": "ABER", "page": 2, "level": 3}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority \\_\\_ \nLLG Local Governments \n\\| \\_ Lower \nLR Local Revenue \nu Bu \nMDAs E2 Ministries, Departments and Agencies \nMoES \n\\| Ministry of Education \nMinistry\\_of Finance, Planning and Economic Development MoFPED \n\\| MoGLSD \n\\| Ministry of Gender, Labour and Social Development \n\\_ \nMoLG \nMinistry of Local Government \nNAA National Audit Act \nEA \non nn \nNTR \\| \\| Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}, [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}], [{"headings_0": {"content": "| LGPPDA", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGFAR", "page": 3, "level": 4}}]], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General", "metadata": {"headings": [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nOAG Office of the Auditor \nBE PBS \\_\\| Program Budgeting SYSCEI \niar As asa \nee \nvps \nBA fiat \nPCA Payroll Consults Africa \ndt \nPDMS \\| Payroll \n\\_ \\_\\_\\| Deduction Management", "metadata": {"headings": [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}, [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}], [{"headings_0": {"content": "General", "page": 3, "level": 4}}, {"headings_1": {"content": "| LGPPDA", "page": 3, "level": 4}}]], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System ee", "metadata": {"headings": [{"headings_0": {"content": "System ee", "page": 3, "level": 4}}, {"headings_1": {"content": "General", "page": 3, "level": 4}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDU Procurement & Disposal Unit", "metadata": {"headings": [{"headings_0": {"content": "System ee", "page": 3, "level": 4}}, {"headings_1": {"content": "General", "page": 3, "level": 4}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Act", "metadata": {"headings": [{"headings_0": {"content": "Act", "page": 3, "level": 3}}, {"headings_1": {"content": "System ee", "page": 3, "level": 4}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nPFMA \\| Public Finance Management \nee nn \nRoe \\_ \nPFMR Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "Act", "page": 3, "level": 3}}, {"headings_1": {"content": "System ee", "page": 3, "level": 4}}, [{"headings_0": {"content": "Act", "page": 3, "level": 3}}, {"headings_1": {"content": "System ee", "page": 3, "level": 4}}], [{"headings_0": {"content": "Act", "page": 3, "level": 3}}, {"headings_1": {"content": "System ee", "page": 3, "level": 4}}], [{"headings_0": {"content": "Act", "page": 3, "level": 3}}, {"headings_1": {"content": "System ee", "page": 3, "level": 4}}]], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PPDA", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "Act", "page": 3, "level": 3}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "Act", "page": 3, "level": 3}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 3}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\\\ \nTSA Treasury Single Account \n- \n\\_ \n\\_\\_\\| \nI TSSA Treasury Sub Single Account \nnn . \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 3}}]], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UBA", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 4}}, {"headings_1": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Banker's Association \\| abs \nee \\_\\_\\_\\_\\| \n\\_ \n\\| \nUCF \n\\_ \nREPORT OF THE AUDITOR. GENERAL", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 4}}, {"headings_1": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}, [{"headings_0": {"content": "UBA", "page": 3, "level": 4}}, {"headings_1": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}], [{"headings_0": {"content": "UBA", "page": 3, "level": 4}}, {"headings_1": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}], [{"headings_0": {"content": "UBA", "page": 3, "level": 4}}, {"headings_1": {"content": "PS/ST Permanent Secretary / Secretary to Treasury", "page": 3, "level": 1}}]], "page": 3, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE", "metadata": {"headings": [{"headings_0": {"content": "THE", "page": 4, "level": 2}}, {"headings_1": {"content": "UBA", "page": 3, "level": 4}}], "page": 4, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \nFINANCIAL STATEMENTS OF MANAFWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE", "page": 4, "level": 2}}, {"headings_1": {"content": "UBA", "page": 3, "level": 4}}, [{"headings_0": {"content": "THE", "page": 4, "level": 2}}, {"headings_1": {"content": "UBA", "page": 3, "level": 4}}], [{"headings_0": {"content": "THE", "page": 4, "level": 2}}, {"headings_1": {"content": "UBA", "page": 3, "level": 4}}]], "page": 4, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], "page": 4, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Manafwa\\_ 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 Manafwa District Local Government for the year ended 30\" June, 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}]], "page": 4, "document_name": "Manafwa 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 Organization 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 and I do not a \non these matters. \nspecific activities and out-put the funds will be-spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Manafwa 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.40,765,598,467 out of which UGX.34,205,154,315 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 2}}, {"headings_1": {"content": "THE", "page": 4, "level": 2}}]], "page": 4, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 2}}], "page": 5, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Budget Warrants % SN UGX UGX funding 1 Recurrent (Wage) 22,930,520,054 21,624,637,880 94% 2 Recurrent (Non-wage) \\_ 9,816,383,683 5,044,243,004 51% 3 Development 8,018,694,730 \\_7,536,273,431 Total \\_40,765,598,467 34,205,154,315 \nOut of the total warrants of UGX.34,205,154,315, I reviewed the utilization of warrants worth UGX.25,137,754,059 (73.5%) as summarized in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual %.out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 2}}]], "page": 5, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warrants 1 Wage expenditure 19,763,329,187 19,763,329,187 58% 2 PDM expenditure audited 155,087,784 19,918,416,971 58% 3 Education grant - Formerly SFG 432,914,844 20,351,331,815 59% 5 4 UGIFT (Infrastructure) \\_3,718,559,069 24,069,890,884 70% Water Grant \n489,938,275 24,559,829,159 72% \\_\\| 6 Micro Irrigation Grant 411,424,500 24,971,253,659 73% [7 Total Uganda Road Funds \n166,500,400 25,137,754,059 73% of the utilized warrants 25,137,754,059 \\| \naudited \n[ Total Warrants 34,205,154,315 \nOut of the total warrants of UGX.34,205,154,315 in the financial year 2022/2023, UGX.19,763,329,187 (67%) was spent on wage costs. I issued a separate detailed \nObservation \nRecommendation >\u00ab-\\|- \nN Source Approved Actual Variance \noO budget Collections \nTax Revenues 380,604,578 107,715,686 272,888,892 \n\\|\\_\\_\\| Revenues 92,980,000 63,866,100 29,113,900 \n\\| \u2014\\*\u00ab\\|sS\u2014 473,584,578 171,581,786 302,002,792 \n7 \nOverall, the DLG under collected local revenue, which denied the entity resources for implementation of the following planned activities. \nProgramm Amount not Activities not Purpose of the e warranted /partially un- \n(UGX) implemented implemented", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "\u2014|", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], "page": 6, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public 132,000,000 Capacity building sector \nallowances for and improved transformati support service delivery on \nsupervision, \ntraining and \nmentorship of \nthe lower Local \nGovernment \nstaff \n45,002,792 Fuel and To enhance the allowances for local revenue local revenue collection collection \nDevelopmen 125,000,000 Fuel, stationary To undertake 2 \nt plan and allowances technical implementa \nTechnical and monitoring of tion political projects and monitoring of mentorship of projects \nstaff \n\\| Total 302,002,792 \\| \nUnder collection of local revenue denied the District resources for implementation of the following planned activities. \nThe Accounting Officer explained the reasons for under collection of local revenue; \nThe District had anticipated collecting revenue from leasing of plots; however, this was not realized because Parliament is yet to approve leasing of public land for development. \nThe district has seven (7) urban councils who take most of the local revenue. \nOutbreak of Anthrax last financial year affected our local revenue collections. \n\u201c= [No Observation \nmRecommendation = \n-- \n-", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}, [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}], [{"headings_0": {"content": "activities", "page": 6, "level": 1}}, {"headings_1": {"content": "\u2014|", "page": 5, "level": 3}}]], "page": 6, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 3}}, {"headings_1": {"content": "activities", "page": 6, "level": 1}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Transport 664,725,195 542,894,473 82% Infrastructure \nSustainable 25,000,000 3,000,000 ER urbanization & housing \nHuman Capital 25,884,878,648 24,807,765,726 al 96%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 3}}, {"headings_1": {"content": "activities", "page": 6, "level": 1}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 8}}, {"headings_1": {"content": "Development", "page": 7, "level": 3}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Sector \\| 6,746,997,239 6,213,006,935 92% Transformation \nCommunity Mobilization 523,518,388 478,300,158 91% and Mind-set \nGovernance and 1,957,137,390 1,769,184,300 90%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 8}}, {"headings_1": {"content": "Development", "page": 7, "level": 3}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 7, "level": 8}}, {"headings_1": {"content": "Development", "page": 7, "level": 8}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Plan \\| 1,625,496,648 1,083,160,772 67%", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 7, "level": 8}}, {"headings_1": {"content": "Development", "page": 7, "level": 8}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total Implementation", "metadata": {"headings": [{"headings_0": {"content": "Total Implementation", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 8}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40,765,598,467 37,643,257,322 92% \nThe UGX.3,122,341,145 that was not warranted was meant for the following activities which were either partially or not implemented at all; \n[Ss Programme Amount Not Activities not Purpose and \nN Warranted /partially impact of the implemented unimplemented activity \nAgro- \n487,000,001 Supply of Micro Delayed service Industrializatio Irrigation scale delivery 7 n equipment \nTourism \n3,000,000 Payment of Accumulated of Development \nGeneral Staff salary arrears Salaries \n3 Natural \n86,400,000 Payment of Accumulated of Resources, \nGeneral Staff salary arrears Environment \nSalaries \n&Climate", "metadata": {"headings": [{"headings_0": {"content": "Total Implementation", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 8}}, [{"headings_0": {"content": "Total Implementation", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 8}}], [{"headings_0": {"content": "Total Implementation", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 8}}]], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Private Sector 15,500,000 Payment of Accumulated of Development \nGeneral Staff salary arrears Salaries \n5 Integrated 121,830,722 Routine and Delayed service Transport mechanized delivery Infrastructure routine road \nAnd Services maintenance \n6 Sustainable 22,000,000 Payment of Accumulated of Urbanization \nGeneral Staff salary arrears \nAnd Housing Salaries \n7 Human Capital 1,077,112,922 Payment of Accumulated of Development \nGeneral Staff salary arrears Salaries \nObservation - --- - \u00bb-- \nRecommendation.-\\|: \n- \nMicro Irrigation scale equipment were not delivered. e \ne Staff salaries were not paid on time leading to accumulation of salary arrears \ne Roads and bridges were not improved. \nThe Accounting Officer explained that unwarranted revenue was due to budget cuts, over which we had no control. He further stated that budget cuts were specifically in Uganda Road Fund and Micro Irrigation Activities. \n1.3 \nPerformance of External Assistance \nThe entity had an approved budget for external assistance of The Accounting UGX.1,994,815,622 from the various programmes out of which Officer should UGX.586,121,180 was warranted resulting in a shortfall of UGX.1,408,694,442 engage the relevant representing 29% performance.", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}, [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}], [{"headings_0": {"content": "Change", "page": 7, "level": 3}}, {"headings_1": {"content": "Total Implementation", "page": 7, "level": 2}}]], "page": 7, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], "page": 8, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is shown in the partners and ensure table below; \nthat all budgeted funds \nare \nProgramme Approved % warranted. budget \nfundi \nng 1,994,815,622 \nThe UGX. 1,408,694,442 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme \nActivities not Purpose of the implemented unimplemented activity \n1 Human Capital Completion of To create Development 94,442 Polio and awareness and Measles \nprovide \ncampaign \nvaccination \nservice \nthus \nimproving on health \nof \nopulation \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following; \nThe administrative block could not be constructed. e \nThe Makerere college road could not be tarmacked. e \nStreetlights could not be installed along the selected roads. e \nOffice furniture was not delivered. e \nObservation - - Mobilization \nAnd Mindset Change \nThe Accounting Development Plan 1,083,160,772 850,004,791 78% Officer should carry Implementation \nout sensitization of Governance And 1,769,184,300 1,704,012,286 96% farmers and Securi \ntrainings \nHuman Capital 24,807,765,726 22,086,439,078 89% encouraging them Development \nto meet there Integrated Transport 542,894,473 514,164,992 95% Obligations of co- Infrastructure And \nfunding. Additional Services the Accounting Natural Resources, 792,990,059 779,202,415 9 98% Officer should liaise \u2019 1 \\# F with relevant Environment, Climate \nauthorities to Change, Land And \nreconsider the co- Water \nPrivate Sector 132,817,663 113,016,265 85% funding amount contribution by the Development \nfarmers. \nPublic Sector 6,213,006,935 5,507,674,831 \nTransformation \nSustainable 3,000,000 3,000,000 100% \nUrbanization And \nHousing \nTourism Development 6,000,000 5,999,993 100% \n37,643,257,322 33,362,310,376 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nProgramme Warrants not Activities \u00a9 Reason for utilized affected by the \nthe under underutiliz utilization ation of warrants Agro- \n358,934,918 Supply of Micro Lack of co- Industrialization \nIrrigation scale funding by equipment \nselected farmers Natural \n13,787,644 Payment of supplementa Resources, \nGeneral Staff ry came in Environment \nSalaries late and we &Climate could not Change pay all beneficiaries \nNo Observation Recommendation : \nbeneficiaries \nPublic Sector 705,332,104 Payment of Supplementa Transformation \nGeneral Staff ry came in Salaries \nlate Community 134,706,751 Payment of Supplementa Mobilization And \nGeneral Staff ry came in Mind Set Salaries late", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}, [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Change", "page": 7, "level": 3}}]], "page": 8, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 10, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], "page": 10, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance And 65,172,014 Payment of Supplementa", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 10, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], "page": 10, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], "page": 10, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff ry came in Development Salaries late 233,155,981 Butta and sisuni Contractor Plan \nSeed secondary was still Implementation schools under procurement Grand Total 4,280,946,939 \nAs a result of failure to utilize warrants; \nSome positions were not filled thus delaying service delivery to the e \ncommunity. \nSome micro scale irrigation equipment were not supplied. e \nThe Accounting Officer explained the following reasons for utilization of warrants; \nDelayed procurement process for Butta and Sisuni Seed Schools hindered e \nthe commencement of works hence non-utilization of Warrants and process still on going. \nThe cofounding obligation for the Micro Scale Irrigation limited some of e \nthe farmers\u2019 capacity to participate in the programme. E.g., out of 18 farmers, only 13 had cofounded by the end of the financial year. \nIt was also because of late approval of supplementary funds by MOFPED e", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}, [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}]], "page": 10, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and this was beyond our means as a district. Further still the system was \nclosed by 20th before employee DATA could be captured. \n1.5 Lack of appropriate performance indicators and targets in the ark \n\u2014 plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 The \nAccounting states that the work plan of a vote shall indicate the key performance Officer should seek indicators to be used to gauge the outputs. \nguidance from MOFPED on the Part A of the performance contract for Accounting Officers outlines the core selection \nof performance requirements against which their performance should be appropriate assessed in regard to achievement of planned results. This requires the performance Accounting Officer to be assessed on the extent to which annual key indicators \nand \nNo Observation Recommendation indicator indicators \ns and and \ntargets targets \nFully \nquantified \niy outputs \nnot \n97% fully \nquantified \n[Total [5 100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}, [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}]], "page": 10, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained the indicators were not provided in the PBS. \n\\| 1.6 Implementation of outputs \nI assessed the implementation of five (5) outputs with thirty three (33) The \nAccounting activities worth UGX.21,438,622,113 and noted that; \nOfficer should liaise with MOFPED to e One (1) output with three (3) activities and expenditure worth ensure \nthat UGX.345,724,000 were fully implemented. \nsupplementary \ne Four (4) outputs with thirty (30) activities worth UGX.21,092,898,113 funding is available were partially implemented. Details in Appendix 3. \non time to implement all the Table showing the implementation of outputs and activities. \nplanned activities. En No. No of No.of No of No of Expendi The Accounting of of activiti Activit activiti activitie ture Officer should outputs outp \\|es in ies es s not Amount ensure that all none uts the fully partial implem (UGX) and partially asse output imple ly ented implemented ssed s mente imple \nactivities are d mente \nprioritized in the d", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 10, "level": 3}}, {"headings_1": {"content": "Change", "page": 10, "level": 3}}], "page": 11, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subsequent", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], "page": 11, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully 1 3 3 00 00 0.35 financial year. coups implemente \n\\| \nPartially 4 30 5 25 00 21.09 implemente \nd outputs \nTotal 5 33 8 25 00 21.44 \nPartial implementation of activities that the services", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}, [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}]], "page": 11, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observatien Recommendation - vote. resolved. The Accounting Officer I noted that UGX.51,607,000 was irregularly spent on different should ensure projects/activities using inappropriate charge account codes without seeking timely budgeting and obtaining the necessary approvals. Appendix 4 refers. \nbefore closure of the system and Diversion of funds is contrary to not only the Public Finance and Management deactivation \nof Act, but it negatively affects the credibility of financial statements and appropriate \nnegates the purpose of budgeting. \nspending codes and going forward to be The Accounting Officer explained that the mischarges were as result of the strict on budgeting PBS itemizing outputs versus inputs, which is the responsibility of MoFPED to of activities on align Outputs to the input and their respective codes. \ncorrect codes as specified in the chart of Accounts, \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, Road Rehabilitation Maintenance Fund and DDEG \nI sampled three (3) activities with a total expenditure of UGX. 89,553,920. The significant findings are provided in the table below. \nActivity Source of Total Pictorial evidence Summary of Audit Management details expendit findings (Time, conclusio Response ure \nQuality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}, [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}], [{"headings_0": {"content": "subsequent", "page": 11, "level": 1}}, {"headings_1": {"content": "Security", "page": 10, "level": 3}}]], "page": 12, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], "page": 12, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[At the The quality \nmaintenanc \ninspection, Some of the road Officer explained of \n\"\\| parts of the road \ne \nwas \nnot that the Kabbale- \nare washed away satisfactory Mechanized Namaloko \nleaving galleys given that Routine \ntructu affecting galleys maintenance re \nmovement of the were works on And vehicles. already Kabbale- Servic \nNo sign post developing Namaloko Road es \nplanted on the in sections was not road \nof the road implemented due \nActivity\u00bb Source--of -Total Pictorial eviderice Summary of Audit Management --;-- details funds expendit \nfindings (Time, conclusio Response \nure Quality, n \n(UGX) Quantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 12, "level": 8}}, {"headings_1": {"content": "subsequent", "page": 11, "level": 1}}]], "page": 12, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], "page": 13, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eu nn 5 \\_ u \\_\\_\\| has planned for the maintenance of this road this financial year 2023/2024 where we shall have these offshoots re- opened. Mechanized URF ib maintenanc e of Mwikaye- Bukewa on jj At the time of The quality The Accounting inspection, Some of the road Officer explained =\\| \\|\\| parts of the road was not that Mechanized are washed away satisfactory Routine leaving galleys given that maintenance ; affecting galleys works on .\\|\\| movement of the were Mwikaye-Bukewa \\|\\| vehicles. already Road was not No sign post developing implemented due \u2018\\| planted on the in sections to the budget road oftheroad cuts and this The road is bushy explains why its and narrow needs state during clearing grass on inspection was the sides of the not good. road. Unless the above-identified defects are urgently attended to there is a risk of the roads further deteriorating leading to loss of value for money already invested The Accounting Officer should liaise with the relevant authorities to ensure that the planned activities are funded and prioritized. 2.0 Management of the Government Salary Payroll In 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 No Observation--- - Recommendatior : 2.1 Utilization of the Wage Budget The DLG had an approved wage budget of UGX.19,091,455,929, The Accounting Officer should and obtained supplementary funding of UGX.3,839,064,125 liaise with MOFPED to ensure resulting into a revised wage budget of UGX.22,930,520,054 of that supplementary funding is which UGX.19,763,329,187 was all warranted. available on time. Out of the total warrants, UGX.19,763,329,187 was utilized by the DLG resulting in un-utilized warrants of UGX.1,861,308,693 representing utilization of 91% as summarized in the table below Supple Revise Payment Unspent mentar d s UGX. Balance \\| Budget Bn UGX. Bn From the analysis, I noted that; e There was an under absorption of UGX.1,861,308,693 The supplementary funding of UGX.1,861,308,693 was not utilized The Accounting Officer explained that under absorption of the wage budget was due to the late", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 12, "level": 8}}]], "page": 13, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uals", "metadata": {"headings": [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], "page": 14, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|; Number of staff as per the payroll 1,782 19,672,775,460 June 2023 Validated as follows; Total number of staff verified 1,749 19,378,866,271 No Observation Recommendation - a) Out of 1,749 (98%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. b) No employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. c) No employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. d) A total of 33 (2%) employees on the payroll did not appear for the validation and were categorised as follows; i. 4 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons, which included study leave abroad, staff who had no National IDs at the time of validation. ii. 29 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. e) 19 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that the officers in question were appointed in May, 2023 and had not accessed payroll at the time of validation, however in the month of June a total of 17 accessed payrolls and earning while the remaining 2 have mismatches with Identification NIRA. 2.3 Inconsistencies in Employee Details \\| 150 employees on the payroll had inconsistencies in their dates of The Accounting Officer should birth, captured in the payroll and data captured by NIRA on the engage the affected staff and National IDs. The information is critical in the identification of an ensure that employee records individual. are duly updated and brought Observation 5 period of four years (2019/2020-2022/2023). I noted that; Recommendation that non-statutory deductions are always accurately computed and promptly paid as per the payroll register. In a) Over-remittance of UGX.411,055,051 and under-remittance addition, the amounts over of UGX.663,637,140 of statutory deductions were made by remitted should be followed the entity during the period. up with a view of recovery. b) Over-remittance of UGX.528,608,679 and", "metadata": {"headings": [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "uals", "page": 14, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 14, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gratuity.", "metadata": {"headings": [{"headings_0": {"content": "gratuity.", "page": 16, "level": 1}}, {"headings_1": {"content": "uals", "page": 14, "level": 8}}], "page": 16, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "gratuity.", "page": 16, "level": 1}}, {"headings_1": {"content": "uals", "page": 14, "level": 8}}], "page": 16, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 16, "level": 8}}, {"headings_1": {"content": "gratuity.", "page": 16, "level": 1}}], "page": 16, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment \nReview of the establishment revealed; \ni \nOut of 535 approved positions, 253 positions were filled The Accounting Officer should leaving a gap of 282 vacant positions. \nengage the District Service ii. \nThe entity did not have an approved and costed staff Commission, Ministry of Public establishment for primary, secondary and tertiary Service and MoFPED to have institutions while the staff structure for health facilities these positions filled. \nissued by Ministry of Health was not incorporated into the \ndistrict approved structure. \nyet the-Programmes ended with the introduction of-the Parish Development Model Programme. There is a risk that these funds may not be recovered from", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 16, "level": 8}}, {"headings_1": {"content": "gratuity.", "page": 16, "level": 1}}, [{"headings_0": {"content": "h)", "page": 16, "level": 8}}, {"headings_1": {"content": "gratuity.", "page": 16, "level": 1}}], [{"headings_0": {"content": "h)", "page": 16, "level": 8}}, {"headings_1": {"content": "gratuity.", "page": 16, "level": 1}}], [{"headings_0": {"content": "h)", "page": 16, "level": 8}}, {"headings_1": {"content": "gratuity.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "h)", "page": 16, "level": 8}}], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to failure by the Ministry of Gender, labour and Social Development (MoGLSD) to provide funds for monitoring and supervision, disintegration of the groups. \nThe Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \n4.0 Long Outstanding Payables \nThe District disclosed Payables of UGX.1,150,621,526 in the Statement of Financial Position (page 12 and notes 27(a) & 28 in the financial Statements. These liabilities relate to Creditors and Deposits, as shown in the table below: \nCategory 30\u00b0\" June, 2023 Payables (Creditors) 211,980,923", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "h)", "page": 16, "level": 8}}, [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "h)", "page": 16, "level": 8}}], [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "h)", "page": 16, "level": 8}}], [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "h)", "page": 16, "level": 8}}]], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Deposits", "metadata": {"headings": [{"headings_0": {"content": "Deposits", "page": 17, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Total", "metadata": {"headings": [{"headings_0": {"content": "Deposits", "page": 17, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,150,621,526", "metadata": {"headings": [{"headings_0": {"content": "1,150,621,526", "page": 17, "level": 2}}, {"headings_1": {"content": "Deposits", "page": 17, "level": 2}}], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District is exposed to risk of litigation and reputational damage. Furthermore, the affected pensioners were denied prompt access to pension, which affects their livelihood. \nThe Accounting Officer should ensure that the payables are budgeted for and settled in the subsequent period. \n5.0 Court Cases and Contingencies \nDisclosed in the memorandum statement of non-quantifiable contingent liabilities (on pages 40 - 41) are 12 pending and on-going court cases mainly related to wrongful contract termination, unpaid works and criminal trespass. \nI further noted that the reinstated Chief Finance Officer (CFO) has since sued the District on grounds of unfair interdiction from duty resulting in non-payment of", "metadata": {"headings": [{"headings_0": {"content": "1,150,621,526", "page": 17, "level": 2}}, {"headings_1": {"content": "Deposits", "page": 17, "level": 2}}, [{"headings_0": {"content": "1,150,621,526", "page": 17, "level": 2}}, {"headings_1": {"content": "Deposits", "page": 17, "level": 2}}], [{"headings_0": {"content": "1,150,621,526", "page": 17, "level": 2}}, {"headings_1": {"content": "Deposits", "page": 17, "level": 2}}], [{"headings_0": {"content": "1,150,621,526", "page": 17, "level": 2}}, {"headings_1": {"content": "Deposits", "page": 17, "level": 2}}]], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "salary.", "metadata": {"headings": [{"headings_0": {"content": "salary.", "page": 17, "level": 1}}, {"headings_1": {"content": "1,150,621,526", "page": 17, "level": 2}}], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Despite being reinstated and in active service as the District awaits judgement \nOTHER MATTER - Er In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n6.0 Implementation of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "salary.", "page": 17, "level": 1}}, {"headings_1": {"content": "1,150,621,526", "page": 17, "level": 2}}, [{"headings_0": {"content": "salary.", "page": 17, "level": 1}}, {"headings_1": {"content": "1,150,621,526", "page": 17, "level": 2}}], [{"headings_0": {"content": "salary.", "page": 17, "level": 1}}, {"headings_1": {"content": "1,150,621,526", "page": 17, "level": 2}}]], "page": 17, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nManafwa District received UGX.489,938,275, out of UGX.489,938,275 budgeted (100%) for the financial year 2022/23. Out of the UGX.489,938,275 received, the District spent UGX.489,938,275 (100%) leading to full utilization of funds. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned quantity Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "salary.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Water and Construction of boreholes \n8 8 Sanitation Sub- Rehabilitation of boreholes \n35 Grant (traditional", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \nPiped Water Sub- Construction of piped water Grant (UgIFT scheme at xxxxx component) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \n~e The-entity undertook desk and field appraisals for all the projects as evidericed - by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \noe All the projects had land titles. \n6.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \nThe proposed investments are derived from the approved LG Development Plan. \u00b0o \ne Prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component). \ne 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 Manafwa DLG and noted the following; \nI noted that three Seed Schools were not provided with water sources that were oe \naccessible by the local community. A summary is shown in the table below. \nUGIFT Project Water source Community Audit Conclusion place and (name) and \naccessibility to \n\\_water s status \nschool count water suppl rare er Er er count water suppl", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}, [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "component)", "page": 18, "level": 2}}, {"headings_1": {"content": "quantity", "page": 18, "level": 2}}]], "page": 18, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], "page": 19, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "school count water suppl \nAs a result, UGIFT project under construction had water constraints or surrounding communities did not get to benefit from water sources that were supposed to \n6.1.2.2 Review of the Procurement-Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \noe The District signed contracts totaling to UGX.970,734,163 above the assessed market price; Table below \nProcurem Name of the Project Project Date of Date of Budgeted Variance ent file Project/prog Amount start as contra actual amount \nRef ram per ct implem \nnumber \nprocurem signing entation \nent \n(b) \nplan/work \nplan (a) \nMana566/ Drilling casting 177,944,413 25/11/2022 19/09/2 01/10/20 153,960,000 23,984,413 wrks/22- & installation \n022 22 \n23/00001 of 08 \nboreholes \nMana566/ Phase 2 175,940,925 25/11/2022 15,09/2 29/09/20 147,879,000 28,061,925 wrks/22- construction of \n022 22 \n23/00002 Ikaali and \nNangalwe \npiped water \nsystem \n353,885,338 \\| \n\\| 301,839,000 52,046,338 \nSigning a contract above the budgeted amount leads to creation of domestic arrears and suffocates the implementation of other projects. \nThe Accounting Officer explained that Having advertised openly in the newspapers and attracted all bidders that were above the reserve price and water being an essential service to community having no guarantee of attracting bidders that would offer to execute the works within our available budget without necessary affecting the scope of works, putting time factor also in consideration the user departments advised to budget for the deficit the following financial year since these are projects that are similar in nature and implemented very financial year.", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}, [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}], [{"headings_0": {"content": "er", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 18, "level": 2}}]], "page": 19, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "er", "page": 19, "level": 3}}], "page": 20, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that proper budgeting is conducted at the \nDLGs should test at least 26% of the-already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nAll 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 steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted that Only 12 (86%) out of 14 existing water sources were tested contrary to the standard requirement of 100%. \nS Categor Numb Percenta Numb Percenta Percenta Percentage N \\|y er of ge er ge ge of tested water required tested actually untested water source to be tested sources s tested (b) (a-b) suitable for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "er", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "er", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "er", "page": 19, "level": 3}}]], "page": 20, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "human", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "consumptio", "metadata": {"headings": [{"headings_0": {"content": "consumptio", "page": 21, "level": 8}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n. \n1 Existing 14 20% 86 \n100%", "metadata": {"headings": [{"headings_0": {"content": "consumptio", "page": 21, "level": 8}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rojects", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 21, "level": 8}}, {"headings_1": {"content": "consumptio", "page": 21, "level": 8}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This can cause danger to human consumption since the water could not be suitable for consumption if not tested. \nThe Accounting Officer explained that the water testing is always carried out as per the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 21, "level": 8}}, {"headings_1": {"content": "consumptio", "page": 21, "level": 8}}, [{"headings_0": {"content": "rojects", "page": 21, "level": 8}}, {"headings_1": {"content": "consumptio", "page": 21, "level": 8}}]], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "rojects", "page": 21, "level": 8}}], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all existing and new water sources water quality is always carried out and bring evidence forward to this effect. \n6.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \n6.2.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "rojects", "page": 21, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "rojects", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "rojects", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "rojects", "page": 21, "level": 8}}]], "page": 21, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "had", "metadata": {"headings": [{"headings_0": {"content": "had", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": soramusasiable oe \nI noted the following areas where management", "metadata": {"headings": [{"headings_0": {"content": "had", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance;", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District processed the land titles for the two (05) UGIFT projects worth e \nUGX.7, 836,951,318 being implemented. \no They undertook monitoring of the projects evidenced by monitoring reports as evidence of monitoring the implementation UGIFT activities. \noe On inspection of the ongoing Simbaga, Buwagogo Seed Secondary School construction project, i observed that all structures were already being roofed, fixing of doors, internal and external plastering were progressing well. Khabutoola seed school works were 50 % physical progress compared to 44% e \nfinancial progress \no And Bukimanayi Health Centre III and Staff House were 100% complete and were done \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.2.2.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60%. In addition, there was no allocation to repair of medical equipment as shown in the table below. \nMain Expenditure Threshold as Actual Approved Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}, [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}], [{"headings_0": {"content": "performance;", "page": 22, "level": 1}}, {"headings_1": {"content": "had", "page": 22, "level": 2}}]], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Di a", "metadata": {"headings": [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical \u201cMinimum 20% \n0% equipment \nReplacement of Maximum 20% 0% \ndl nn en 20% Under allocation \n20% Under small medical allocation equipment and \nmedical furniture. \n\\* Irregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Di a", "page": 22, "level": 1}}, {"headings_1": {"content": "performance;", "page": 22, "level": 1}}]], "page": 22, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 23, "level": 1}}, {"headings_1": {"content": "Di a", "page": 22, "level": 1}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting officer explained that they pledge to ensure that health development activities are planned and budgeted for in the receding financial year.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 23, "level": 1}}, {"headings_1": {"content": "Di a", "page": 22, "level": 1}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "planned.", "page": 23, "level": 1}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that budget allocations are in line with the minimum requirements according to Ministry Guide lines. \n6.2.2.2 Funding and Absorption \nOut of the approved budget of UGX.5,286,135,848, the district received UGX.5,286,135,848 (100%) ; Out of the received funds, UGX.3,718,559,069 (58%) was spent, thus leaving UGX.1,567,576,779 unutilized. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "planned.", "page": 23, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "planned.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Approved Warrants/ Expenditure Under Under budget Release (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(08%) TE", "metadata": {"headings": [{"headings_0": {"content": "(08%) TE", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~ E=(B-C) \\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "(08%) TE", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es, = te", "metadata": {"headings": [{"headings_0": {"content": "es, = te", "page": 23, "level": 3}}, {"headings_1": {"content": "(08%) TE", "page": 23, "level": 3}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 5, 135,848 5, 135,848 3 559,069 \n1,567,576,779", "metadata": {"headings": [{"headings_0": {"content": "es, = te", "page": 23, "level": 3}}, {"headings_1": {"content": "(08%) TE", "page": 23, "level": 3}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under absorption of released funds negatively affected implementation and service delivery since construction completion of \noe Khabutoola seed schoo., oe Simbaga seed school. \noe Buwagogoi seed school. \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the District could not raise payment certificate for the Simbaga and Buwagogo seed school because the some of the things were not good and some fittings needed replacement \nRecommendation \nThe Accounting Officer should ensure that the entity funds are absorbed within the financial year of the budget to avoid the funds from being swept back to the consolidated funds. \nProject Inspection Pictorial Evidence Recommendation - \nRemarks \nContract Officer explained that \namount: the contractor is \nUGX.3,061.981,948 overwhelmed and \nthis has affected the \nAmount paid to performance of the \ninspection \ndate: contractor and at one UGX.1,342,072,470 time the contractor had abandoned the Start date: 15/12/2022 site. \nContract period: 24 month \nExpected completion date: 04/10/2024 \nConstruction of During inspection \nThe Accounting officer should ensure that he Simbaga seed school time the percentage \ngets to the contractors was 80%. \nContractor: Bau Designs were based \nand have the activities Technical Services on user needs But \nexpedited. Limited The topography of \nthe area needed \nContract \nsteps and ramp for Amount: \nthe disabled persons \nUGX.2,063,273,250 but the designs \nwere not included in \nAmount paid to the plan for \ninspection date: simbanga seed St UGX.2,063,273,250 \nschool implying that Photo showing state of Simbaga the contractor did seed school \n21/06/2019 visit the site \nat st lta date: \nacs \nStart \nnot \nContract period: 18 This affects service month delivery in the education sector. Expected completion \ndate: 21/12/2020 The Accounting Officer explained that the contractor is overwhelmed and this has affected the performance of the contractor and at one time, the contractor had abandoned the site. \nConstruction of During inspection \nThe Accounting officer Buwagogo seed school time the percentage \nshould ensure that he was 85%. \ngets to the contractors \nSN Project -- --+ +o Inspection Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}, [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}], [{"headings_0": {"content": "development", "page": 23, "level": 8}}, {"headings_1": {"content": "es, = te", "page": 23, "level": 3}}]], "page": 23, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "] Recommendation", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], "page": 25, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \nRemarks \nrevealed that there \nwas no budget for \nthe designs in the \nplan for Simbanga \nseed school however \nhe indicated that it \nhas already been \nbudgeted for in this \nfinancial year \n4 Upgrading of Kipopo During inspection \nThe Accounting should HC II to HC II time the percentage \nensure that the building Bukimanayi Health was 98% was nn \nis put to its full use. Centre III commissioned but =\u201d ee \\| \n: \nthe \nfacility is not tr \\| \n\\| \nContractor: Geomax occupied j i \nEngineering Ltd \nThis affects service \nContract \ndelivery in the health \n\\| \nAmount: sector. \\| UGX.471,644,930 \n\\| \nManagement oe : Amount paid to attributed the \n: \n\\| : \n3 \ninspection date: contract variation \nUGX.498,579,977 amount was mn nn ln unane \nattributed to the Photo showing state of Bukimanayi Start date: 28/02/2019 inflation between Health Centre III \nwhen the contract \nContract period: 04 (over 4 years back) \nmonths was signed to-date. \nExpected completion date: 28/06/2019 \n6.3 Education Development Grant \nThe Education Development Grant, formerly School's 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.432,914,844 for the construction of; two (2) classroom blocks, five (11) stance pit latrines, and supply of 3 seater desks to 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: \n\u00b0 I noted that the District maintain an up to-date asset register of education -- \n- facilities, showing the status of their conditions to ensure informed prioritization \nin selection of schools to benefit from the Education Development grant. \noe The District did not incur any expenditure on ineligible activities \noe The District did not divert funds through wrong coding of transactions and", "metadata": {"headings": [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}, [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}], [{"headings_0": {"content": "] Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "development", "page": 23, "level": 8}}]], "page": 25, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mischarges.", "metadata": {"headings": [{"headings_0": {"content": "mischarges.", "page": 26, "level": 1}}, {"headings_1": {"content": "] Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All the projects worth UGX.353,885,338, contract managers were appointed from user groups or sector specialists. \ne I noted that all projects were sufficiently supervised by their respective user committees. \noe Internal auditor audited the grants expenditure on all projects. \n6.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n6.3.2.1 Inspection for service delivery \nunder the Education Development Grant \nI sampled six (6) projects with a total expenditure of UGX.225,000,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project [Inspection Pictorial Evidence \nRecommendation(s) \\|]", "metadata": {"headings": [{"headings_0": {"content": "mischarges.", "page": 26, "level": 1}}, {"headings_1": {"content": "] Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "mischarges.", "page": 26, "level": 1}}, {"headings_1": {"content": "] Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "mischarges.", "page": 26, "level": 1}}, {"headings_1": {"content": "] Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "mischarges.", "page": 26, "level": 1}}, {"headings_1": {"content": "] Recommendation", "page": 25, "level": 3}}]], "page": 26, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 7 Remarks", "metadata": {"headings": [{"headings_0": {"content": "4 7 Remarks", "page": 26, "level": 3}}, {"headings_1": {"content": "mischarges.", "page": 26, "level": 1}}], "page": 26, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction Of 2 \\|e At the time of \nThe fasters should be - \nclassroom block inspection BE \n= NIE \nreplaced \nand office at works \nBumwangu p/s Complete. \nThe classrooms should be e Not \ncommissioned and handed commissioned \nover to the school Amount paid to but the pupils \nmanagement officially to inspection date: have already \navoid blame game in case UGX.73,499,343 occupied the \nof the development of the classrooms. \nproblem in the building in e The window \nterms of payment of fasteners not \nretention fee. \nvery strong. \nService delivery as planned for in line with the education is yet to be attained. \nThe Accounting Officer explained that management is", "metadata": {"headings": [{"headings_0": {"content": "4 7 Remarks", "page": 26, "level": 3}}, {"headings_1": {"content": "mischarges.", "page": 26, "level": 1}}, [{"headings_0": {"content": "4 7 Remarks", "page": 26, "level": 3}}, {"headings_1": {"content": "mischarges.", "page": 26, "level": 1}}], [{"headings_0": {"content": "4 7 Remarks", "page": 26, "level": 3}}, {"headings_1": {"content": "mischarges.", "page": 26, "level": 1}}], [{"headings_0": {"content": "4 7 Remarks", "page": 26, "level": 3}}, {"headings_1": {"content": "mischarges.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a ee ee", "metadata": {"headings": [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], "page": 27, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Remarks The class room should be Construction of 2 \\|e At the time of commissioned classroom block inspection, There is delay in service and office at works were delivery Kitwesi p/s substantially The window fasteners complete. should be replaced. Amount paid to Nevertheless, inspection date: not UGX.72,917,746 commissioned and the pupils have already occupied the classrooms. The window e fasteners not very strong. Service delivery as planned for in line with the education is yet to be attained. The Accounting Officer explained that management is planning to have all the finished projects commissioned and defects rectified since the contract is still in defect liability period. \\| Not commissioned delays Construction of 5 e The toilet is pee \\| service delivery stance pit latrine existing Ne ne \u2018 at Buwesswa P/S Completed aan eh NC ee = \\| in time, not Amount paid to commission inspection date: ed not in UGX.24,993,899 use. Service delivery as planned for in line with the education is yet to be attained. The Accounting Officer explained that management is planning to have all the finished projects commissioned and SN Project Inspection Pictorial Evidence. Recommendation(s) . Remarks Officer explained that management is planning to have all the finished projects commissioned and defects rectified since the contract is still in defect liability period. Construction of 5 \\* The toilet is Should be Officially stance pit latrine existing commissioned and handed at Tooma butta Completed in to the school authorities P/S time, not commissioned; Amount paid to But the children inspection date: school is using UGX.24,990,748 the facility. Service delivery as planned for in line with the education is yet to be attained. The Accounting Officer explained that management is planning to have all the finished projects commissioned and defects rectified since the contract is still in defect liability eriod. Construction of 5 e The toilet is Not commissioned delays stance pit latrine existing service delivery at Bwirusa P/S completed in time, not Amount paid to commissioned inspection date: not in use. UGX 24,980,600 Service delivery as planned for in line with the education is yet to be attained. The Accounting Officer explained that management is planning to have all the finished projects commissioned and Pe Category Activity Planned Actual quantity quantity 1 Capital Development (micro Installation of irrigation 19 13 scale irrigation equipment) equipment 2 Complementary services \\| Training of farmers 25% 25% \\_\\| Setting up demo farms", "metadata": {"headings": [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}, [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}]], "page": 27, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.4.1 Positive observations \nI noted the following areas where management had commendable performance; \n\u00b0 UGX.561,179,208 out of UGX.563,572,210 budgeted (99%). Out of the funds received UGX.271,100,000 was spent on capital developments while UGX.140,324,500 (25%) on complementary activities. \nThe district budget and departmental work plans allocated budgeted amount in the required program percentage allocation for capital development and complementary category. \nThe district did not spend on ineligible activities. \nA review of the procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid. \nBy the time of audit, (13) irrigation equipment had been supplied and installed. The supplier offered training and technical support to the farmer during the warranty period. \nAll payments for the program related activities were fully accounted for at the time of the audit. \nThe outputs for complementary activities were adequately quantified in the work", "metadata": {"headings": [{"headings_0": {"content": "a ee ee", "page": 27, "level": 3}}, {"headings_1": {"content": "4 7 Remarks", "page": 26, "level": 3}}], "page": 29, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], "page": 29, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The monthly program activity reports to the Accounting Officer were also prepared as required \n6.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n6.4.2.1 Planning and Budget Performance 6.4.2.2 Budget performance \nRevised Warrants/ Total Variance ... YQ. \n.. \\|- \u00bb.... & budget Release expenditure absorptio (as per n payment file \n0 140,893,053 0 0 187,599,713 46,748,000 140,851,713 75% 140,893,053 373,579,495 58,436,500 315,142,995 84% 140,893,053 0 306,240,000 30620000 \\| 561,179,208 411,424,500 149,754,708 \no I undertook inspection on the 30\" November, 2023 to ascertain the extent of service delivery and noted that the District had installed 13 out of the 19 planned irrigation equipment. \nAs a result of the budget short falls key program activities such as supply and installation of micro irrigation equipment were not implemented and negatively affects the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the under absorption to the co-funding obligation that 6 farmers were not able to pay and this was beyond our ability. \nWe pray that the Ministry reviews the qualifications for accessing the funds. \nThe Accounting Officer should always devise strategies to ensure that all funds availed are absorbed and spent for the planned activities. Additionally the Accounting officer should engage and sensitize farmers on the co-funding element. \n\u2014 \n6.4.3 Implementation of the Micro irrigation program \nParagraph 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; \nFarmer awareness raising will be based on a communication strategy and user- oe \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. o \nFarmer's co-funding are budgeted, managed and accounted for using Government systems. \no The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}]], "page": 29, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e \u201cVerification ofthe budget revealed that expenditure codes were not aligned: to~~: those indicated in the guidelines. \ne I noted that by the time of audit, thirteen (13) out of nineteen (19) planned irrigation equipment had been delivered to selected farmers \ne A review of the detailed program work plan revealed that the district spent UGX.292,704,743 out of UGX.365,175,993 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified \nin the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification \nof the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that failure to use appropriate budget line due to inadequate capacity to use PBS The department would work with the planning unit to address that gap and follow the guidelines. \nHe further attributed the non-delivery of equipment was due to the co-funding obligation that 6 farmers were not able to pay and this was beyond our ability. \nWe pray that the Ministry reviews the qualifications for accessing the funds as we intensify sensitization of the communities. \nRecommendation \nThe Accounting Officer should encourage the affected farmers to co-fund in order to benefit from the project. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information in consider \n", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}]], "page": 31, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the preparation of financial statements: that are free from material misstatement whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], "page": 32, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], "page": 32, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], "page": 32, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 29, "level": 1}}, {"headings_1": {"content": "a ee ee", "page": 27, "level": 3}}]], "page": 32, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BeBe 155 PDM", "metadata": {"headings": [{"headings_0": {"content": "BeBe 155 PDM", "page": 34, "level": 2}}, {"headings_1": {"content": "plan.", "page": 29, "level": 1}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoFPED released a sum of UGX. 15,500,000,000 to \nSACCOs in Manafwa DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income-generating activities. The district also received UGX. 155,087,784 for the PDM Administrative", "metadata": {"headings": [{"headings_0": {"content": "BeBe 155 PDM", "page": 34, "level": 2}}, {"headings_1": {"content": "plan.", "page": 29, "level": 1}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}, {"headings_1": {"content": "BeBe 155 PDM", "page": 34, "level": 2}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7.2 Positive Observations \nI noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}, {"headings_1": {"content": "BeBe 155 PDM", "page": 34, "level": 2}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "155 PDM SACCOs received PRF UGX.100 million each as required and thus there was no under or over release of PRF. \nOut of UGX 15,500,000,000 budgeted by MoFPED for funding of 155 District PDM SACOOs, a sum of UGX 15,500,000,000 was disbursed to 155 PDM SACCOs. \nHLG Core Implementation team was fully constituted as per the guideline. I further observed that there were no quarterly performance reports. \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets. \nthe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX155,087,784, out of which, UGX155,087,784 (100%) was received \nThe HLG Core Implementation Team shall constitute the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). PDCs were fully constituted and I noted that all the 10 PDM SACCOs had fully constituted PDCs. \nOut of 10 PDCs, only all the 10 held all the 4 quarterly meetings. \n10 PDCs received funding of UGX. 40,000,000 for the PDC activities \nIn 10 sampled SACCOs, a leadership vetting committee was not elected and", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}, {"headings_1": {"content": "BeBe 155 PDM", "page": 34, "level": 2}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inaugurated", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In all the PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was not approved/not included in the minutes/agenda \nAll the 10 sampled PDM SACCOs did not have training of the PDM SACCO members during the meeting \nAll the 10 PDM SACCOs did not include the bank account opening resolution in the minutes \n0 The training of trainers (Core Implementation team) was carried out. \n0 The trainings were conducted. \n00 \nAll the sampled 10 SACCOs were not registered under the Cooperative Societies Act The \nOfficers at the Sub as Based \na swe ss gen 10\u00b0out of 10 PDM SACCO\u2019s approved signatories \nwere \nauthorizing payments to PRF", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}, [{"headings_0": {"content": "inaugurated", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}], [{"headings_0": {"content": "inaugurated", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}], [{"headings_0": {"content": "inaugurated", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 3}}]], "page": 34, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}], "page": 35, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00b0 I noted that 10 sampled Enterprise groups in the sampled 10 PDM SACCOs were not registered by the Community Development Officers at the Sub-County as Community Based Organizations \nI noted that 20 Beneficiaries received UGX 20,000,000 which as indicated in the SACCO records \n7.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n7.3.1 Planning and Budget Performance \nI reviewed the Manafwa District approved work plan, budget for PDM activities, and noted the following. \n7.3.1.1 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 the Manafwa District budget and work plans revealed that no priorities were received from sub counties and town councils and thus none was incorporated in the entity\u2019s budget and work plans. \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 Secretariat released new Guidance on how PDM activities for 2022/23 would be managed in the 2nd quarter of the FY after the approval of Sub County and District budgets and work plans. \nFurther still the ever-changing Guidelines kept institutions in suspense about what to include in the plans or not", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 35, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 34, "level": 1}}]], "page": 35, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 35, "level": 1}}], "page": 35, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The \nNo funds were disbursed to any of the 155 SACCOs in the 1\\*-Quarter yet UGX. ~-e \n3,875,000,000 was expected per quarter. \noe Only 148 out of the 155 SACCOs received PRF of UGX.14,800,000,000 in the 2\"", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter.", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Only 7 out of the 155 SACCOs received UGX.700,000,000 .in the 3\" Quarter. e No SACCOs received funds in the 4\" Quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries, which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nThe Accounting Officer should bring the matter to the attention of MoFPED. \n7.3.1.3 Disbursement 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. \noe I noted that 10 sampled PDM SACCOs had disbursed UGX.198,985,590 (26%) out of the PRF received of UGX.1,067,007,346 leaving UGX.766,524,850 (74%) undisbursed. Details are in the Table below/ \nSN Vote Parish Name Name of Total Receipts Total %age Remarks Name \\| SACCO (Credits) Disbursemen disburse \nts (Loans) d \n1 Manafw BUKHADALA BUKHADALA 109,173,482 34,450,000 32% Low \na DLG PARISH BUKHADALA \ndisbursement of PDM SACCO \nParish Revolving Fund \n2 Manafw BUMULEKHWA BUMULEKHWA 109,629,162 32,700,000 30% Low \naDLG PARISH NALONDO PDM \ndisbursement of SACCO Parish Revolving", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BUNAMURREY", "metadata": {"headings": [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}], "page": 36, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fund \n3 Manafw BUNAMUKHEY 109,998,846 235,590 0% Low \na DLG A PARISH A KIMALULI \ndisbursement of PDM SACCO \nParish Revolving \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 the following; \noe Continuous changes in the Guidelines affected the disbursement. o Lack of data. \nSystem break down and un ending update of the FIS by the Secretariat o \ne Changes in amounts to be disbursed.", "metadata": {"headings": [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}, [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}], [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}], [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}], [{"headings_0": {"content": "BUNAMURREY", "page": 36, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 36, "level": 2}}]], "page": 36, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "BUNAMURREY", "page": 36, "level": 1}}], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage SACCO leaders to ensure timely disbursement of funds. \n7.3.1.4 Inclusion of Parish/Wards in the PDM \nParagraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "BUNAMURREY", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "BUNAMURREY", "page": 36, "level": 1}}]], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that MoFPED maintained a parish database of 155 Parishes as a basis for funding PDM SACCOs for the District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 156-gazetted parishes. This implies that only 1 parish was not planned for, thus not funded. Details of the unfunded parishes are in the table below. \nName of Name Of Flagship projects Expected PRF HLG PDM (UGX.) SACCO \n148 Manafwa Bumatanda Crops: Fruits (Passion, 100,000,000 Not Funded District Bukhadala Oranges), Bananas,", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}, [{"headings_0": {"content": "Development.", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development.", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}]], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Livestock: Dairy, Piggery. \nAs a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nThe Accounting Officer has stated that the Bumatanda Bukhadala PDM SACCO did \nPillar 3, (22\"? version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \no The HLG Core Implementation Team shall constitute the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}, [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 37, "level": 3}}, {"headings_1": {"content": "Development.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}], "page": 38, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass byelaws, 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 internal control systems. \nThe 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 PDM 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 Structure \n", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}]], "page": 38, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish Development e I reviewed the operations of the The Accounting Officer Committees (PDC) \nPDC in the 10 sampled PDM should ensure that PDCS SACCOS, and noted the following; carry out their functions e The PDC was fully constituted in all inline the PDM guidelines. the 10 sampled SACCOs as per the", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 38, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 37, "level": 3}}], "page": 38, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 38, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 38, "level": 1}}], "page": 38, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Out of the 10 samples, 3 PDCs \nSN Governance \nObservations a Sh atta \\# eis \u2018 Recommendation ~ Structure", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 38, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 38, "level": 1}}, [{"headings_0": {"content": "guidelines", "page": 38, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 38, "level": 1}}]], "page": 38, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "io", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}], "page": 39, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "facilitate the activities of the PDCs e 10 PDCs received funding of UGX. 40,000,000 for the PDC activities \nThe Accounting Officer explained that At the time of audit, the Parish Chiefs was on leaving so finding that information took a lot of time. The minutes are now available for your verification. Furthermore, it was revealed that there was also a constraint due to lack of operational funds.", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}, [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}]], "page": 39, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Zz General Meetings by \\|e All SACCOs held a general meeting The Accounting Officer PDM SACCOs \nand all SACCOs held their first \nshould sensitize SACCO general meeting in more than 1 \nleaders to ensure AGMs are month after their registration. \ntimely held and all SACCO e In 10 sampled SACCOs, a members are trained as per leadership vetting committee was the byelaws. \nnot elected and inaugurated \ne In all the PDM SACCOs, the vetting \ncriterion following the PDM SACCO \nbyelaws was not approved/not \nincluded in the minutes/agenda \ne All the 10 sampled PDM SACCOs \ndid not have training of the PDM \nSACCO members during the \nmeeting \ne All the 10 PDM SACCOs did not \ninclude the bank account opening \nresolution in the minutes \nThe Accounting Officer explained that all SACCO Leaders were trained. \n", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}, [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}], [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}]], "page": 39, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. PDM SACCO Board \n10 sampled PDM SACCOs with fully The Accounting Officer constituted Boards did not hold should sensitize SACCO regular Board meetings. \nleaders to ensure SACCO e The members of the board did not boards \nare fully fill in expression of interest forms constituted. \nprior to being elected board", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}], "page": 39, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to- fully constitute the Core implementation. team negatively affects mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 39, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 38, "level": 1}}], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7.4.1 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 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of o \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development oe \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the 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 o \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \noe The 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 AO shall submit an Attestation Form to confirm that the PDM SACCO was o \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasized by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations \nRecommendation ]", "metadata": {"headings": [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}, [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}], [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}], [{"headings_0": {"content": "appropriate oversight.", "page": 40, "level": 1}}, {"headings_1": {"content": "io", "page": 39, "level": 2}}]], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 2}}, {"headings_1": {"content": "appropriate oversight.", "page": 40, "level": 1}}], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Licensing of PDM 10 sampled SACCOs were not licensed to The Accounting Officer \nc Nature ~ of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 2}}, {"headings_1": {"content": "appropriate oversight.", "page": 40, "level": 1}}, [{"headings_0": {"content": "registration", "page": 40, "level": 2}}, {"headings_1": {"content": "appropriate oversight.", "page": 40, "level": 1}}]], "page": 40, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ~ \u00ab\\|", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 2}}, {"headings_1": {"content": "appropriate oversight.", "page": 40, "level": 1}}], "page": 41, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], "page": 41, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agreements financing agreements PRF financing agreements are signed The Accounting Officer explained that before funds are Financing Agreements were signed received. \nbetween the beneficiary and SACCO \nLeaders on the system, which could not \nbe retrieved for verification. \nIn addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n7.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}, [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}]], "page": 41, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e 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. \ne Each 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. \ne No payment shall be made for goods, services and works outside properly authorized 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 oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System \nbefore 5th \nSN. Activity. Observations. Recommendaticn . \n-\\| \nflagship projects that were they are favorable inconsistent with the LG to the District. \nselected \npriority commodities. \ne 16 out of 19 farmer \nenterprise/households implemented projects that are not from the priority commodity list. Details are in Appendix 6 \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer explained that MAAIF did not provide the guidelines on enterprises. We request that a review of the enterprises selected be harmonized with those at district level.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}, [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}]], "page": 41, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance Policy for \n20 PRF beneficiaries out The Accounting Farming Enterprises \nsampled 20 who carried Officer should out farming enterprises in engage \nthe", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], "page": 42, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n10 PDM SACCOs did not relevant \nobtain \nagricultural stakeholders on the insurance policies from matter and UAIS. sensitize the \nSACCO \nLack of recourse in form of insurance will expose management about the farming enterprises to the adverse effects of the matter. \nclimate change and may result into failure to \nrecover the loan funds. \nThe Accounting Officer explained that The guidance about insurance policies was given after the disbursement and until now, it is not clear. \nOperation of the SACCO Paragraph 3.0 of the Users Handbook for the PRF The \nPDM \nBank Accounts \nUnder PDM Pillar 3 Financial Inclusion October Secretariat should - \n2022 provides that each Parish shall have a PDM ensure \nthat \nSACCO and a PRF designated bank account for guidelines are also that PDM SACCO, in a branch of a supervised provided \nearlier \nfinancial institution that is convenient for the prior \nto \nmembers of the PDM SACCO. I noted that; \nimplementation of e By the time of the first the projects. general meeting, 10 PDM \na) Physical Inspection of Household Project Implementation \nI reviewed loan files (you can obtain this from the SACCO, CAO, or DCO) and carried out physical inspections where I observed the following; \ne One (1) beneficiaries in NANDUBISI BUWAGOGO PDM SACCOs had implemented different project \nDetails are in Appendix 7. \nFailure to implement the funded projects undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}, [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}], [{"headings_0": {"content": "registration", "page": 41, "level": 2}}, {"headings_1": {"content": "registration", "page": 40, "level": 2}}]], "page": 42, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "registration", "page": 41, "level": 2}}], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to MAAIF did not provide the guidelines on enterprises. We request that a review of the enterprises selected be harmonized with those at district level.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "registration", "page": 41, "level": 2}}], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The PDM Secretariat should revisit the flagship projects so that they are favorable to the District.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EZ - ORIGINA", "metadata": {"headings": [{"headings_0": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a U, C oPy U \n\\| \nJohn F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}, [{"headings_0": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}]], "page": 43, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 44, "level": 3}}, {"headings_1": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "revenue \nActual collected Budget Variance Reason for the Variance(Challenges) \\| 30 June 2023 \n30 June 2023 \n30 June 2023 \n(Shs) (Shs) (Shs)", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 44, "level": 3}}, {"headings_1": {"content": "EZ - ORIGINA", "page": 43, "level": 1}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Tax Revenues a", "metadata": {"headings": [{"headings_0": {"content": "[Tax Revenues a", "page": 44, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 \n: \n: \nLocal Services Tax \n95,769,686 139,040,000 43,270,314 Delayed access new staff on payroll Business Licenses \u2014\\_ \n0", "metadata": {"headings": [{"headings_0": {"content": "[Tax Revenues a", "page": 44, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000 1,000,000 Trading managed by TC which are self-accounting", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000 Trading managed by TC which are self-accounting", "page": 44, "level": 3}}, {"headings_1": {"content": "[Tax Revenues a", "page": 44, "level": 5}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000 Trading managed by TC which are self-accounting", "page": 44, "level": 3}}, {"headings_1": {"content": "[Tax Revenues a", "page": 44, "level": 5}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "77,000", "metadata": {"headings": [{"headings_0": {"content": "77,000", "page": 44, "level": 3}}, {"headings_1": {"content": "1,000,000 1,000,000 Trading managed by TC which are self-accounting", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22,800,000 22,723,000 Trading managed by TC which are self-accounting corvid , \neffect and break \nNon-Tax Revenues = Rent", "metadata": {"headings": [{"headings_0": {"content": "77,000", "page": 44, "level": 3}}, {"headings_1": {"content": "1,000,000 1,000,000 Trading managed by TC which are self-accounting", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "250,000", "metadata": {"headings": [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "232,815,000 232,565,000 Expected occupants of houses didn\u2019t turn up and houses were under renovation and was out use \nAdministrative fees and licenses \n63,616,100 71,930,000 8,313,900 Loan application fees was stopped \nTotal Revenue 171,581,786 473,585,000 302,003,214 \nZ \nSi \nNo. Programme Budget Output Out-put budget Activities \nAudit comment on indicators 1 Agro- \n010015-Extension services \nIndustrialization \n\\| \n94,637,784 Holding of SACCO meetings and Trainings The indicator was not provided Parish Development committee meetings \nMonitoring by PDC \nin the work plan \nThe indicator was not proved \\| in the work plan \nThe indicator was not provided in the work plan \n3 Human Capital 320003-Assets \n5,711,135,848 Construction of seed school at khabutoola The indicator was not provided development Facilities Management i seed school \nin the work plan \nCompletion of stalled projects at The indicator was not provided", "metadata": {"headings": [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}, [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "250,000", "page": 44, "level": 3}}, {"headings_1": {"content": "77,000", "page": 44, "level": 3}}]], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 44, "level": 1}}, {"headings_1": {"content": "250,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buwagogo and Sibanga seed schools", "metadata": {"headings": [{"headings_0": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}, {"headings_1": {"content": "| |", "page": 44, "level": 1}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the work plan \nConstruction of two classrooms and office The indicator was not provided at Bumwangu P/s in Manafwa TC \nin the work plan \n+ \n+ \n4 Natural Resources, 000006-Planning Environment, Climate Budgeting services", "metadata": {"headings": [{"headings_0": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}, {"headings_1": {"content": "| |", "page": 44, "level": 1}}, [{"headings_0": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}, {"headings_1": {"content": "| |", "page": 44, "level": 1}}], [{"headings_0": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}, {"headings_1": {"content": "| |", "page": 44, "level": 1}}]], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change, Land And", "metadata": {"headings": [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of two classrooms and office The indicator was not provided at kikwetsi P/S in Bukusu S/C \nin the work plan \nConstruction of 5 stance lined pit latrine The indicator was not provided at eleven (11) Primary schools \nin the work plan \n147,880,000 Phase 2 Construction of Nangalwe and The indicator was not provided Ikaali water supply systems \nin the work plan \n\\| \n41 \nNo Programme Budget Output Out-put budget Activities Water \nAudit comment on indicators \nIntegrated Transport 260002-District, Urban and Infrastructure And Community Access Road Services \nMaintenance \n\\| \nTotal \n(a) Implemented \n103,152,899 Completion of Lutaaso Bridge on The indicator was not provided Bukhaweka-Butiru Road \nin the work plan \nTimber Decking of Buweswa Bridge on The indicator was not provided Buweswa-Butooto Road \nin the work plan \nRepair of Mwikaye Bridge", "metadata": {"headings": [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}, [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}], [{"headings_0": {"content": "Change, Land And", "page": 44, "level": 3}}, {"headings_1": {"content": "Buwagogo and Sibanga seed schools", "page": 44, "level": 3}}]], "page": 44, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,056,806,531", "metadata": {"headings": [{"headings_0": {"content": "6,056,806,531", "page": 45, "level": 3}}, {"headings_1": {"content": "Change, Land And", "page": 44, "level": 3}}], "page": 45, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The indicator was not provided in the work plan \n\u2014 \nNo. Program \nSub-program Budget Out-put Total Out-put Total No Number of fully expenditure UGX activities in implemented \u2018000\u201d the output activities \n1 06-Natural Resources, 03-Water Resources 000006-Planning and 345,724,000 \nEnvironment, Climate Change, Management \nBudgeting services \nLand And Water \n\\| \\| \\| Total 345,724,000", "metadata": {"headings": [{"headings_0": {"content": "6,056,806,531", "page": 45, "level": 3}}, {"headings_1": {"content": "Change, Land And", "page": 44, "level": 3}}, [{"headings_0": {"content": "6,056,806,531", "page": 45, "level": 3}}, {"headings_1": {"content": "Change, Land And", "page": 44, "level": 3}}], [{"headings_0": {"content": "6,056,806,531", "page": 45, "level": 3}}, {"headings_1": {"content": "Change, Land And", "page": 44, "level": 3}}]], "page": 45, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_(b) Implemented", "metadata": {"headings": [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], "page": 45, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. Program \nSub-program PIAP-Outputs Budget Out-put Total Out-put \\| Total No Number of fully No of No of expenditure activities implemented partially activities UGX \u2018000\u201d in the activities implement that were output ed not activities implement ed \n01-Agro- 01-Institutional 18020404- 010015- 16,940,539,796 4 3 0 Industrialization Strengthening Capacity built in Extension services \nand multi program \nCoordination planning and \nimplementation of \ninterventions \nalong the value \nchain \n18-Development 02-Resource 18020404 - 560021- Inter- 411,493,041 7 6 i] 0 \n42 \nProgram \nSub-program PIAP-Outputs Budget Out-put Total Out-put Total No Number of fully No of No of \n\\| expenditure activities implemented partially activities UGX \u2018000\u201d in the activities implement \\| that \u2014 were output \\| ed not i activities implement \nPlan \nMobilization and Capacity built in Governmental \nImplementation Budgeting multi program Fiscal Transfer \nplanning and Reform \nimplementation of Programme \ninterventions \nalong the value \n\\| \nchain \n12-Human 01- Am) 320003-Assets and 3,622,717,276 15 13 2 0 \n\\| \nSports and skills \nFacilities \nManagement \\| 7 \n09-Integrated 04-Transport 09030601- 260002- 118,148,000 3 1 0 Transport Asset Transport District, Urban and \nInfrastructure And Management infrastructure Community Access \nServices \nrehabilitated and Road Maintenance \nmaintained. \nL \\| Total 21,092,898,113 30 25 5 0 \nAppendix 4: Misclassification of Expenditure \nInvoice Supplier Description EFT Payment Date Amount Account Name Charged stat./Q4/22/23 \nWapatiti Alex 754914 = Facilitation for CAO to Mofped and 5897476 15/06/2023 \n1,055,000 Ex-Gratia for Political Ministry of Agriculture... leaders. stat/q2/22/23 \nUganda Revenue Authority PAYE FOR councilors without supplier 2600604 09/12/2022 \n2,250,000 Ex-Gratia for Political Collections numbers Ei leaders. stat/1/q3/22/2 3 Wapatiti Alex 754914 Facilitation for verification of NIN \n20/01/2023 2,570,000 Ex-Gratia for Political \n\\_ 4 leaders. \n\u2018 \nwks/q4/22/23/ 034 Rubis Energy Uganda Limited supply of fuel and lubricants for routin 6426160 28/06/2023 \n11,400,000 Maintenance Buildings: \u2014 mechanisation of sibanga -sibaale road. \nand Structures \ni wks/q3/22/23/", "metadata": {"headings": [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}, [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}]], "page": 45, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "76. Shell Elgon Service Station \\| supply of fuels and lubricants for 4694799 31/03/2023 \n1,530,000 Maintenance Buildings, \u2014 green of Buweswa Bridge on \nand Structures \n2 Buweswa Butooto Road. \n-", "metadata": {"headings": [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], "page": 46, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "EDUC/Q4/22/2 3/024 Ronald Mukhwana facilitation for CAO to kampala to follow 5894207 15/06/2023 1,115,000 Monitoring and Supervieon up revoting of Ugift funds. 5 of capital work \u00f6 PROD/Q2/079, Winny Nangekhe being payment for profiling of eligible 2090319 16/11/2022 1,040,000 Monitoring and Supervision farmers under MSI. of capital work prod/q3/062 Metrine Nabustebi facilitation for micro scale irrigation 4272941 16/03/2023 1,500,000 Monitoring and Supervision program quarterly review meeting for of capital work 43 Invoice Supplier Description EFT Payment Date Amount Account Name Charged agricultural extension workers at production department prod/q4/082 Komono General Investment supply of micro scale irrigation Limited equipment and safety gears. 6441501 28/06/2023 14,142,000 Monitoring and Supervision of capital work wks1/q2/22/23 Masabasi Patrick 820771 Purchase of chemicals and facilitation 2233054 25/11/2022 3,062,500 Monitoring and SUBERAEIEN \\| for water quality control activities of capital work EDUC/Q3/22/2 3/107 Ronald Mukhwana Being payment for facilitation to 4276691 16/03/2023 1,165,000 Monitoring and Supervision Kampala to follow up on funds of stalled of capital work UGIFT under a Project education project \u2018 prod/q2/090 Ronald Bwayo 1088306 facilitation for farmer field school trining 2090040 16/11/2022 H in kampilingisa. 44 of capital work 2,530,000 Monitoring and en prod/q3/22/23 1 Rubis Energy Uganda Limited fuel and lubricants for farm visitsunder 4694728 31/03/2023 2,997,500 Monitoring and Supervision the microscale irrigation program of capital work : prod/q4/023 Walyaula Joseph 754856 facilitation for recruitment of contract 5313838 17/05/2023 2,060,000 Monitoring and Supervision staff to support in the implementation of of capital work micro scale irrigation. Ad../q3/22/23 Mabberi Abdul 754954 Facilitation for staff while handling 3785443 21/02/2023 1,390,000 Staff Training \u2014 submissions to District Service commission for various actions AD/Q2/22/23 Mabberi Abdul 754954 Facilitation for human resource while 1990542 07/11/2022 1,800,000 Staff Training sorting files for staff yet to retire \\| Total [51,607,000 Appendix 5:Transfer of PRF to Un-licenced SACCOs Vote Name Parish Name Name of SACCO Is the SACCO registered Remarks under Microfinance Institutions money lenders act 2016? (Yes/No) Manafwa District Asinge Lwanjusi Pdm Sacco No Unlicensed SACCO Manafwa District Bukhadala Bukhadala Bukhadala Pdm Sacco Unlicensed SACCO Manafwa District Bumulekhwa Bumulekhwa Nalondo Pdm Sacco Unlicensed SACCO Manafwa District Bunamukheya Bunamukheya Kimaluli Pdm Sacco Unlicensed SACCO 44 . Is the SACCO registered Remarks under Microfinance Institutions money lenders : Manafwa District Sinyifa Ward Manafwa District Wanga Appendix - \u00a9 2 1 implement priori Sinyifa Ward Buwaya Tc Pdm Sacco Wanga Nalondo Pdm Sacco act 2016? (Yes/No) \\| Vote Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}, [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}], [{"headings_0": {"content": "_(b) Implemented", "page": 45, "level": 1}}, {"headings_1": {"content": "6,056,806,531", "page": 45, "level": 3}}]], "page": 46, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Hass", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LG?", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Manafwa DLG BUNAMUKHE YA BUNAMUKHEYA Piggery, Poultry ,Maize Yes 11 11 10 1 PARISH KIMALULI PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Manafwa DLG BUSANGAYI BUSANGAYI Goats rearing, dairy, Yes 12 18 18 2 PARISH KHABUTOOLA ==PDM\\| Banana farming \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6. Manafwa DLG BUWOPUWA BUWOPUWA BUTIRU) Poultry, Rice, Maize No 7 7 7 0 PARISH PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFa Manafwa DLG LWANJUSI PARISH LWANJUSI LWANJUSI Piggery, Cassava Yes 15 15 15 2 PDM SACCO growing, Diary, \nGroundnuts growing, \nOnions", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}, [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}]], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Manafwa DLG NANDUBISI NANDUBISI Buying Coffee cherries, Yes 3 6 3 2 . PARISH BUWAGOGO PDM\\| Coffee farming, poultry, \n\\\\ SACCO piggery, diary", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "9, Manafwa DLG SINYIFA WARD SINYIFA WARD) Coffee, Poultry, dairy No 3 3 3 1 BUWAYA TC PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Manafwa DLG WANGA PARISH Piggery, Poultry, Yes 10 10 10 2 WANGA NALONDO\\} Groundnuts and Soya \nPDM SACCO \nbeans, Dairy", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n~ Total 99 16 \\| \n46", "metadata": {"headings": [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}, [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}], [{"headings_0": {"content": "Hass", "page": 49, "level": 2}}, {"headings_1": {"content": "_(b) Implemented", "page": 45, "level": 1}}]], "page": 49, "document_name": "Manafwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Maracha District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Maracha District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..209b080cb52a6acfec760ceffdb1b4e40f691959 --- /dev/null +++ b/reports/chunks/Maracha District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \n\\| ON THE FINANCIAL STATEMENTS OF MARACHA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \n\\|", "metadata": {"headings": [[]], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORy, Gling", "metadata": {"headings": [{"headings_0": {"content": "ORy, Gling", "page": 1, "level": 2}}], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 1, "level": 6}}, {"headings_1": {"content": "ORy, Gling", "page": 1, "level": 2}}], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opp", "metadata": {"headings": [{"headings_0": {"content": "Opp", "page": 1, "level": 2}}, {"headings_1": {"content": "Le", "page": 1, "level": 6}}], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Opp", "page": 1, "level": 2}}, {"headings_1": {"content": "Le", "page": 1, "level": 6}}], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS \nLSE OF ACT OPV ITB \neter CES IS HIRE SESE NA ASAE HEEA SORES iii ccrccesuneenessanecssseamnetsis dstnsen-nnnnanvnnnnamennasicsscnr \nOBINION \u201enn. \nanarinnieensnannnenennnsrnansnscownnes o\u00a5\u00a5S059 NRE ENENANY ENS ET 1 en ne ahs \nBasis. for OPINION \nsxensuxecesssasinasdssasantnanarnensnanannnntnenensvistvescseey $4 RER 1 creserencevavescessnswon \nKey Audit MEUIBIS... \nmnnowmesnnnensrnteseyseos 19S e HE ONERA IRUS Le TASSEL EASTERN 1 cccereerercesnsvescexasemancesracassonsnisnttsaenamnes \n1.0 Implementation of the Approved Budget...........uneeennnenenennenenenneensseensener a. 2.0 Management of the Government Salary Payroll...........ccscssesesseceseeecerneeneteescseessniseeneess 9 \nUtilization of the: WaQe BUCQEE \n10 scccsscinccesncssannsicniiiearsinstssiansensmnenensarseanmnunecennsuveronnesenveieaptnnsennieneyes \nOther Mailer... 13 u... anne nennen rue \n3.0 \nImplementation of Key Government Grants/Programmes (Focus Areas)... 13 \nOther Information... 24 ea nur eros nenn \nManagement'\u2019s Responsibility for the Financial Statements.............ueeeeeneesneenneen 25 Auditor\u2019s Responsibility for the Audit of Financial Statements... 25 Other Reporting Responsibilities......................eeseeesenseneoennenssnsnssensensnssnsnnsonensnenennsnnrnnnennentnnnen 26 Report on the Audit of Compliance with Legislation...........eeeeeenenenennseeseeseneeneneeenneen 26 4.0 Implementation of the Parish Development Model... 26 \nBD DON AICCS .crvcxrsseseveacaunecsesainancatsascseisanannaenonnsnnnnncensenssennutenteres sues heyn iy UEEPNED DIN uET UNSAID AAT ERIEER Te 35 \n1 \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MARACHA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Opp", "page": 1, "level": 2}}]], "page": 1, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 5, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Maracha 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 Maracha District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 5, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nIT conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, 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 Maracha 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.36,214,803,690 out of which UGX.34,709,616,097 was warranted as shown below; \nSN Details Budget Warrants % age of \\_\\_\\_UGX(A) UGX (B) \n\\| \\| )\\_ 21,686,491,195 20,689,561,122 \n6,752,484,314 6,640,163,135 \n2,393,933,436 2,375,850,295 99% \n4,890,404,745 4,890,404,745 100% External Financing 491,490,000 113,636,800 \nTotal 36,214,803,690 34,709,616,097 \nOut of the total warrants of UGX.34,709,616,097 I reviewed the utilisation of warrants worth UGX.27,053,338,765 (78%) as summarised in the table below; \nDetails Actual Cumulative Cumulative expenditure Actual % age out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 5, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 6, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ETT SOS seen \\| Wage expenditure 22,139,932,021 22,139,932,021 64% 2; PDM expenditure 91,051,539 22,230,983,560 64% audited \nEducation grant - 451,411,271 22,682,394,831 65% Formerly SFG \nMicroscale irrigation 275,170,131 22,957,564,962 66% projects \n[ 5. 2,142,023,281 25,099,588,243 Water development 362,746,000 25,462,344,243 73% grant (Piped water, and \nwater and \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of output and activities under the budget performance review. \nNo Observation Recommendation \u2014\\_\\_ een SEES \n1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}, [{"headings_0": {"content": "ee", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], [{"headings_0": {"content": "ee", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}]], "page": 6, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "ee", "page": 6, "level": 3}}], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "local revenue of UGX.256,000,000 however; by the end of the Officer should come year, UGX.220,937,462 had been collected representing 86% up with revenue performance. The summary is in the table below and the enhancement plan details are in Appendix 1. \nin order to realize the budgeted the Approved Actual Variance revenue. budget Collections (UGX) \nUGX \nUGX", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "ee", "page": 6, "level": 3}}], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ot ee ee", "metadata": {"headings": [{"headings_0": {"content": "ot ee ee", "page": 7, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Revenues \nFe 157,000,000 115,314,869 41,685,131 Revenues \n\\|\\_\\_\\| Total 256,000,000 220,937,462 35,062,538 \nThe DLG over collected revenue from rent, Sale of Goods and Services, and Administrative fees and licenses which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nThe Accounting Officer did not provide any response in this \nregard \nPerformance of GOU warrants \nThe Accounting The DLG had an approved budget of UGX.36,214,803,690 to Officer should liaise implement the various programmes, out of which with relevant UGX.34,709,616,097 was warranted resulting in a shortfall of stakeholders and UGX.1,505,187,593 representing 96% performance. obtain an understanding as to The performance of warrants for each of the programmes is why the required shown in the table below; \nfunds were not Programme Approved released. budget (UGX)", "metadata": {"headings": [{"headings_0": {"content": "ot ee ee", "page": 7, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}, [{"headings_0": {"content": "ot ee ee", "page": 7, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "ot ee ee", "page": 7, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}]], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,876,115,406", "metadata": {"headings": [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ~ Industrialization \u201cDevelopment Plan \\| 312,896,464 \\| 300,500,464 \\| 96% Implementation Total 36,214,803,690 34,709,616,097 96% \\| The UGX.1,505,187,593 that was not warranted was meant for the following activities which were either partially or not implemented at all; Programm Amount not Activities not Purpose of warranted implemented the (UGX) unimpleme nted activity Human 1,058,878,555 \\| Primary wage Capital and PHC wage of more Development health staff for service delive: Integrated 70,133,907 Road works Maintenance Transport under URF of the District Infrastructur worth Road e (Equipment Network repairs, Transfer to TC & Routine manual maintenance. Human 376,175,131 Health sector Improvemen Capital funds for t of the Development vaccination immune and system of the immunization communi The District continues to have low staffing levels and most of the district road networks was in poor condition due non release of Uganda Road Funds. The Accounting Officer explained the following; eo The Funds for primary wage and PHC wage was adequate to pay for recruited teachers and health staff The Funds for URF were not released oe o The funds for partners of BTC, Gavi, and UNICEF were not realised by Donors 1.3 Utilization of Warrants Out of the total warrants of UGX.34,709,616,097 availed The Accounting Development 2 Infrastructure Environment Private Sector 20,188,748 20,035,727 99% Development Public Sector 2,904,976,390 2,601,109,310 34,709,616,0 32,098,690,4 44 92% 97 The warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. Table Showing key activities affected by under- utilization of warrants Programm Warrants Activities Reason for the not Utilized affected by underutilization the under of warrants by utilization Accounting Officer Human 1,853,956,81 Staff Salaries Ban on recruitment Developmen 6 for Health and funds received t Capital Workers and and warranted in teachers June 2023 Integrated 889,248,413 Retention for Defect liability Transport Liko H.C III period for retention Infrastructur and Staff not yet expired and e House slow progress of the Construction contractor for of Amanipi Amanipi H/C III H/C IV Total 2,601,925, 653 As a result of failure to utilise warrants; There were staffing gaps in the district o o The Staff at Amanipi H/C did not have adequate accommodation. The Accounting Officer attributed this to late release of funds by MoFPED. Performance of external assistance The Accounting The entity had an approved budget for external assistance of Officer should \u2018\\| The UGX.377,853,200 that was not warranted was meant", "metadata": {"headings": [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}, [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}], [{"headings_0": {"content": "1,876,115,406", "page": 7, "level": 3}}, {"headings_1": {"content": "ot ee ee", "page": 7, "level": 3}}]], "page": 7, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 1}}, {"headings_1": {"content": "1,876,115,406", "page": 7, "level": 3}}], "page": 11, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "six (26) activities worth UGX.3.68Bn that were fully quantified Officer \nshould and noted that; monitor the procurement \noe Six (6) outputs with thirteen (13) activities and proces to curb expenditure worth UGX.0.521Bn was fully implemented. delays in the oe Four (4) outputs with 13 activities worth UGX.3.16Bn procurement \nwere partially implemented. Out of 13 activities, the entity process. \nfully implemented 0 activities; twelve (12) activities were \npartially implemented, while one (1) activity was not", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 1}}, {"headings_1": {"content": "1,876,115,406", "page": 7, "level": 3}}], "page": 11, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], "page": 11, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets Category of No. of No of No. of No of No of Expen outputs outpu activi Activi activi activi diture ts ties in ties ties ties Amou asses the fully partia not nt sed outpu imple lly imple (UGX) ts ment imple ment \ned ment ed \ned \nFully 6 13 13 0 0 0.521 implemented \noutputs \nPartially 4 13 0 12 1 3.16 implemented \noutputs \nTotal 10 26 13 12 1 3.681 \nPartial/Non-implementation of planned activities implies that \nConstruction of a 4 stance VIP Latrine at Retriko P/S. . \n. Construction of a 5 stance VIP Latrine at Odrua P/S. \n. Procurement of 3 seater Desk for Kakwa P/S, Bura P/S, Egamara P/S, Otravu P/S & Galia P/S. \n13; Pipped water & rural and sanitation development. \nRefer to Appendix 2 for details. \nThe Accounting Officer explained that all projects upgrading are multi-year projects whose initiations to start are affected by delayed procurement process (hybrid procurement) meaning procurements initiated by Line ministries lead to delayed scope of works and when budget development grants are not absorbed re-voting of funds are not timely leading to delayed scope works. \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: \n1.6.1 Service Delivery under thematic and focus areas (URF). \nI sampled three (3) out of seven (7) activities with a total expenditure of UGX.99,838,000. The significant findings are provided in the table below. \nProg Activity Source Total Pictorial Summary of Audit Manage ram details of funds expendi evidence findings conclusion ment me ture (Time, Quality, Respons (UGX) Quantity, Cost e \nETS OTE A OCU LI T S 5250001 > 03 - Routine URF \nTrans mechanized 00 \nport maintenanc \nInfra e of road of \nstruct Nyadri = \nure & Tara Road \nTrans (13.5km) \nport \nand", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 1}}]], "page": 11, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EuncHonality)", "metadata": {"headings": [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 12, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "By the time of \n\\_ EM Partially FAERIE [Entre road\u201d the audit, only implemented length of 13.1km of road \n3.5kms \nhad been was maintained worked on leaving out and report 0.4km which is made after not part of the \nthe audit. \nThe Accounting Officer explained that heavy rains had affected the roads that were recently constructed. However, routine workers were going to be deployed to start opening the affected parts of the road. \nThe Accounting Officer should ensure that quality work is undertaken in order to keep the roads in a motorable condition. \n1.6.2 The service delivery under focus areas \nI sampled five (5) out of nine (9) activities in two (2) focus areas with a total expenditure of UGX.2,539,843,000 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 1.0 of this report. \nFocus Area Key Observation Implication 2 EER SITE At the time \nSEAT o", "metadata": {"headings": [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}, [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "EuncHonality)", "page": 12, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}]], "page": 12, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of inspection, | \"\u00a9 Delayed service", "metadata": {"headings": [{"headings_0": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}, {"headings_1": {"content": "EuncHonality)", "page": 12, "level": 2}}], "page": 13, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "delivery to works were still ongoing at All \nthe learners that need Saints SS Oluvu at Oluvu SC. \nmore learning space. Microscale \nIrrigation demos were oe Community has access to", "metadata": {"headings": [{"headings_0": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}, {"headings_1": {"content": "EuncHonality)", "page": 12, "level": 2}}], "page": 13, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Irrigation", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], "page": 13, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "delivered and installed at the learn and see the benefits time of inspections at kimiru of the irrigation scheme. Parish Oluffe Sub-county and Oniba Parish Drambu Sub- county. Project currently at 50% o Delays lead to late service completion & registering delivery and causes the consistent delays at Ambidro government to incur more HC III in Kijomoro SC. costs in the project. Incomplete site works, un \u00a9 Delayed access to health delivered medical equipment, center services by the quality of finishing was community. wanting, no sign of environment and social works at Liko HC III in Drambu Sub- county. o Incomplete site works of the e Housing challenges for semi-detached house; the health workers at the quality of finishing was Health Center. wanting at Liko HC II in Drambu Sub-county. 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; Maracha DLG had a wage budget of UGX.23,279,523,188 out of which UGX.21,195,158,163 was utilised for the period under review. Below is a summary of the key findings from the special audit; \\_No\\_\\| Observation Recommendation \\_ Utilization of \\_ the Wage Budget SR EI SPE SRE ES TREES \\_\\| 241 The Accounting The District had an approved wage budget of should liaise with UGX.21,279523,188, and obtained supplementary funding of MoFPED to ensure UGX.2,219,707,890 resulting into a revised wage budget of timely release of UGX.23,279,523,188 which was all warranted. funds. Out of the total warrants, UGX.21,195,158,163 was utilized by the DLG resulting in un-utilized warrants of UGX.2,084,365,025 representing utilization of 91% as summarized in the table below and Appendix 3 for details. Supple Revise Warran Payment Unspent mentar d ts UGX. s UGX. Balance y UGX. Budget Bn Bn UGX. Bn Bn UGX. ' Bn Bn 21,059,8 2,219,70 23,279,5 23,291,4 21,195,15 2,084,365,025 15,298 7,890 23,188 11,519 8,163 From the analysis, I noted that \u00a9 There was an under absorption of UGX.2,084,365,025 (9%) and the supplementary funding of was not utilized The Accounting Officer explained that there was a late release of the wage supplementary budget and as such activities were affected. 2.2 Validation of employees on the entity payroll The Accounting The District had 1,871 employees on the IPPS payroll of which Officer should 1,737 (93%) were fully verified, 97 (5%) partially verified, and continuously 37 (2%) did not", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}, [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}], [{"headings_0": {"content": "Irrigation", "page": 13, "level": 1}}, {"headings_1": {"content": "of inspection, | \"\u00a9 Delayed service", "page": 13, "level": 3}}]], "page": 13, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "justification.", "metadata": {"headings": [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], "page": 15, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii. \nI further noted that 27 individuals were not accounted for and these were omitted from the validated payroll. \nd) 2 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe \nOfficer \nthat Minute extracts from Arua \n2.3 Inconsistencies in Employee Details \n\\| The Accounting A total of 324 employees on the payroll had inconsistencies in \\| Officer \nshould \\| their dates of birth, captured in the payroll and data captured by follow up to ensure NIRA on the National IDs. The information is critical in the that the required identification of an individual. \ninformation has been submitted to Inconsistent information undermines the integrity of the MoPS for correction District\u2019s records and may complicate the employee service of errors. \nhistory and retirement procedures. Where the errors in dates of \nbirth increase the length of service, it may lead to the irregular \nextension of employee service. \nThe Accounting Officer explained that all the affected employees had been notified to submit relevant documents such as PSF 3, National Identification Cards, and Letters of Affidavits to Ministry of Public Service for correction of their dates of birth through a letter dated 11\" September, 2023. \ne) Findings from Other Special Audit Procedures \nThe Accounting I undertook other special audit procedures to review the Officer should set accuracy of the payroll including planning, budgeting and up a team to payments for the period of four years (2019/2020-2022/2023). \nconduct a review of the payroll for I noted that; \nerrors before a) 139 employee records were captured on wrong payments are", "metadata": {"headings": [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}, [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}], [{"headings_0": {"content": "justification.", "page": 15, "level": 1}}, {"headings_1": {"content": "Irrigation", "page": 13, "level": 1}}]], "page": 15, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "scale/notches.", "metadata": {"headings": [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], "page": 16, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "effected. He should b) A total of 4 employees were not paid salary amounting to as well make UGX.5,295,700 in the period under review leading to arrears. arrangements \nto c) Over-remittance and under-remittance of statutory confirm \nthe deductions and non statutory deductions were made by the authenticity \nof entity during the period. \narrears and clear the pending arears. The Accounting Officer explained that payments of statutory \ndeductions are usually effected on the monthly payroll registers. \nHe further explained that analysis of monthly deductions is being \nundertaken to establish any discrepancies in the payments to \nfacilitate payment of arrears if any for statutory deductions. He \nfurther explained that monthly analysis of the payment of non- \nstatutory is being undertaken to establish any discrepancies for \nappropriate action. \nDelayed deletion of employees from the payroll \nThe Accounting \nli. \nThe entity did not have an approved and costed staff implement a costed establishment for primary, secondary and tertiary staff structure for institutions while the staff structure for health facilities the District. \nissued by Ministry of Health was not incorporated into \nthe district approved structure. \nThe Accounting Officer noted the audit observation and promised that He will continue to engage Ministry of Public and MoFPED for additional wage to facilitate recruitment of new employees in the vacant positions. \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 \nImplementation of Key Government Grants/ Programmes (Focus Areas) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}, [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}], [{"headings_0": {"content": "scale/notches.", "page": 16, "level": 1}}, {"headings_1": {"content": "justification.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], "page": 17, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nMaracha District received UGX.440,311,055, out of UGX.440,312,470 budgeted (100%) for the financial year 2022/23. Out of the UGX.440,311,055 received, the District spent UGX.440,311,055 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category \nPlanned Actual \n3.1.1 Positive observations \no UGX.440,307,640 was spent on projects that are in line with the entity's strategic goals. This positively affected the water project implementation in higher priority \nareas. \no UGX.440,307,640 was spent on eligible projects which promoted the implementation of higher priority projects. \n\u00b0 the entity undertook desk and field appraisals for all the projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \n\u00b0 procurement files revealed that all the procurements consistent with the", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "scale/notches.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation guidelines.", "metadata": {"headings": [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe procurement files revealed that all the procurement consistent with the implementation guidelines. \nall the projects had their designs approved by the Ministry of Water and Environment. \u00b0 \nall the expenditure was accounted for at the close of the financial year because there o \nwere supporting documentation to confirm occurrence such as payment certificates, payment sheets, receipts and reports. \no all the water facilities were constructed on land where there was proof of ownership and due diligence was carried out to ensure that the land is free of encumbrances. \n\u00b0 All the total program receipts of UGX.440,311,055 were effectively absorbed. \n\u00b0 Funds and expenditue were made in accordance with the guideline. \nInoted that all the water facilities were constructed on land where there was proof of o \nownership and due diligence was carried out to ensure that the land is free of encumbrances. \nAll the four (4) project areas been recorded in form 1 and Form 4 the asset register \no \n3.1.2 Area of Improvement \n3.1.3 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \no 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), \ne provides an indicative list of capital investments and other development activities to be funded. \nstipulates that LGs should prioritise water supply investments for sub-counties e \nthat have below district average water coverage rates, seed schools that are \nFailure 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": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "implementation guidelines.", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "implementation guidelines.", "page": 18, "level": 8}}], "page": 19, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], "page": 19, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Ministry of Water and environment to provide updated da for water source distribution. \n3.1.4 Funding and Absorption \nI reviewed the budget performance of Maracha DLG and noted the following; \n\u00a9 UGX.440,311,055 (100%) was received, out of UGX.440,312,470 budgeted. Out of the funds received UGX.305,266,941 (69.3%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.134,545,529 (30.5%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nPurpose Budgeted Released Variance amount (UGX) amount (UGX) \nua Rural Water and Sanitation Sub- Grant (traditional component \nUGX", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "305,266,941 305,266,941", "metadata": {"headings": [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Piped Water Sub-Grant (UgIFT 134,545,529 134,545,529 component Para 500,000 500,000 Be Total 440,312,470 440,312,470 1,415 A review of the annual work plan, budgets and performance reports revealed that o out of the planned seven (7) activities, 7 were fully implemented. The Accounting Officer noted the audit observation and explained that out of 7 boreholes planned where siting was done, 6 were successful and 1 dry in Obokoa village, Robu Parish, Awiziru sub-county. He further explained that management has provided for a production well for piped water at Curube Health Centre as an alternative water source, that can serve Obokoa, Anzevu and Ayingabo villages. 3.1.4.1 Review of the implementation of the Grant activities Paragraphs 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; I reviewed the implementation of the Grant activities and noted the following; a) A review of the annual water performance report revealed that 116 (17%) out of 682 existing water facilities were not functioning. This led to a population of 34,000 people being derailed from access to safe and clean water. The Accounting Officer attributed the non-functionality to the community-based maintenance system where the water users have abandoned their responsibilities since it is a voluntary service. He further explained that management has provided post construction support in the current FY (2023-2024) that involves reactivation and training of WUCs. He further explained that this shall prioritise these specific communities, among others. The Accounting Officer should revitalise the water user committees for the 26 boreholes that have broken down so that the communities can effectively operate and manage their water systems. Further the boreholes should be rehabilitated by the district and hand over to the community to take over. b) I carried out physical inspections on the 30 November 2023 on four (4) newly constructed water facilities to assess indicators of service delivery. I observed that three (3) water facility were functional, while one (1) were not functional. Partially/non-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all The Accounting Officer explained that the functionality of the production well was phased out to be done in the subsequent financial years and forms process of the design of piped water systems. He further explained that Production wells at", "metadata": {"headings": [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subsequently.", "metadata": {"headings": [{"headings_0": {"content": "subsequently.", "page": 20, "level": 8}}, {"headings_1": {"content": "305,266,941 305,266,941", "page": 19, "level": 1}}], "page": 20, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "subsequently.", "page": 20, "level": 8}}], "page": 20, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the functionality of the production well is prioritized in the next financial year. \nThe district lacked water quality testing kits however; the district health department is \nwith the required standard of 100%. Furthermore, the water tests revealed that the 6 tests carried (100%) of the new water sources were found to be suitable for human consumption. This is shown in the table below; \nCategory Numb Percent Numb Percentage Percentage Percentage er of age er actually untested of tested water required teste tested \nwater \nsource to be d (b) (a \u2014b) sources tested suitable for (a) \nhuman", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "subsequently.", "page": 20, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "subsequently.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "subsequently.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "subsequently.", "page": 20, "level": 8}}]], "page": 20, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n0% \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained the non-testing of the all the water sources was due to inadequate funding and lack testing kits. He further noted the audit observation and explained that under the environment health department in the current F.Y (2023-", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "consumption.", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2024. a unit water testing kit has been procured to cater for optimal water testing under the water sector. He further explained that all new developed water sources are now tested by the contractor before commissioning.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 8}}], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the relevant ministries and development partners for more funding. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 8}}]], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \n3.2.1 Areas of Improvement \n3.2.2 Planning and Budget Performance \n3.2.2.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to the Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.428,000,000 (40%) while replacement of small medical equipment and medical furniture was under allocated by UGX.428,000,000 (40%). As shown in the table; \nMain Threshold Actual Approved Varianc Audit Expenditure as per the percentage budget (UGX) \\|e remark Items guidelines (budget)", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Program", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 22, "level": 1}}, {"headings_1": {"content": "Program", "page": 21, "level": 3}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B Repair of Minimum 0% \n0 20% Under medical 20% allocation equipment \nReplacement of Maximum 0% \n0 20% Under small medical 20% \nallocation equipment and \nmedical \nfurniture. \nUpgrade and Maximum 100% 1,070,000,000 -40% Over new 60% Allocatio construction \nn", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 22, "level": 1}}, {"headings_1": {"content": "Program", "page": 21, "level": 3}}, [{"headings_0": {"content": "(A-B)", "page": 22, "level": 1}}, {"headings_1": {"content": "Program", "page": 21, "level": 3}}], [{"headings_0": {"content": "(A-B)", "page": 22, "level": 1}}, {"headings_1": {"content": "Program", "page": 21, "level": 3}}], [{"headings_0": {"content": "(A-B)", "page": 22, "level": 1}}, {"headings_1": {"content": "Program", "page": 21, "level": 3}}]], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "including", "metadata": {"headings": [{"headings_0": {"content": "including", "page": 22, "level": 1}}, {"headings_1": {"content": "(A-B)", "page": 22, "level": 1}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Geotechnical", "metadata": {"headings": [{"headings_0": {"content": "including", "page": 22, "level": 1}}, {"headings_1": {"content": "(A-B)", "page": 22, "level": 1}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Investigation", "metadata": {"headings": [{"headings_0": {"content": "Investigation", "page": 22, "level": 1}}, {"headings_1": {"content": "including", "page": 22, "level": 1}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on the selected site \nMaintenance of", "metadata": {"headings": [{"headings_0": {"content": "Investigation", "page": 22, "level": 1}}, {"headings_1": {"content": "including", "page": 22, "level": 1}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "buildings", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 22, "level": 1}}, {"headings_1": {"content": "Investigation", "page": 22, "level": 1}}], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Completion of unfinished structures Provision of \nNovember 2023. The funds were returned to treasury due to delayed completion of the health centre.", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 22, "level": 1}}, {"headings_1": {"content": "Investigation", "page": 22, "level": 1}}, [{"headings_0": {"content": "buildings", "page": 22, "level": 1}}, {"headings_1": {"content": "Investigation", "page": 22, "level": 1}}]], "page": 22, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "buildings", "page": 22, "level": 1}}], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow guidelines while implementing UGFIT projects. \n3.2.2.2 Funding and Absorption \nOut of the approved budget of UGX.2,943,325,256, the district received UGX.2,943,325,256 (100%). Out of the received funds, UGX.2,195,356,419(74%) was spent, thus leaving UGX.747,968,837 unutilized. Details are in the table below; Details Approved Warrants/ Expenditure Under Under Release funding absorption", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "buildings", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "buildings", "page": 22, "level": 1}}]], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "D=(A-B) E=(B-C)", "metadata": {"headings": [{"headings_0": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 2,869,742,124 2,869,742,124 2,140,472,508 729,269,616", "metadata": {"headings": [{"headings_0": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "developme", "metadata": {"headings": [{"headings_0": {"content": "developme", "page": 23, "level": 1}}, {"headings_1": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt \nRecurrent 73,583,131 73,583,131 54,883,910 18,699,221 2,943,325,255 2,943,325,256 2,195,356,419 747,968,837 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \nOut Put Activity \nAmount Unspent per activi UGX \nBuilding \nOluvu \nBuilding \nResidential Building Retention staff House at Liko H/C \n18,309,628 Residential Building Retention for construction of staff at", "metadata": {"headings": [{"headings_0": {"content": "developme", "page": 23, "level": 1}}, {"headings_1": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}, [{"headings_0": {"content": "developme", "page": 23, "level": 1}}, {"headings_1": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}], [{"headings_0": {"content": "developme", "page": 23, "level": 1}}, {"headings_1": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}], [{"headings_0": {"content": "developme", "page": 23, "level": 1}}, {"headings_1": {"content": "D=(A-B) E=(B-C)", "page": 23, "level": 1}}]], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23,070,008", "metadata": {"headings": [{"headings_0": {"content": "23,070,008", "page": 23, "level": 3}}, {"headings_1": {"content": "developme", "page": 23, "level": 1}}], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amanipi H/C IT \neR ee 747,968,837 As a result, education and health services were delayed to the intended beneficiaries. The Accounting Officer explained as follows; \no The returned funds of UGX.610,589,201 for the Construction of seed school at All Saints Oluvu was money meant for roofing of the classroom and staff structure but the contractor had not roofed by the closure of the financial year. o The returned funds of UGX.96,000,000 for upgrading of Odupiri H/C was for the \n3.2.3 Implementation of UGiFT activities \n3.2.3.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have a land title for Kololo Seed Secondary School on which one (1) UGIFT infrastructure projects worth UGX.1,924,805,490, was", "metadata": {"headings": [{"headings_0": {"content": "23,070,008", "page": 23, "level": 3}}, {"headings_1": {"content": "developme", "page": 23, "level": 1}}, [{"headings_0": {"content": "23,070,008", "page": 23, "level": 3}}, {"headings_1": {"content": "developme", "page": 23, "level": 1}}], [{"headings_0": {"content": "23,070,008", "page": 23, "level": 3}}, {"headings_1": {"content": "developme", "page": 23, "level": 1}}]], "page": 23, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}], "page": 24, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the titles were being processed by the district land officer. \nThe Accounting Officer explained that the main applicant is the church of Uganda; and the title is at the completion stage of plot and block allocation, with a letter for the land title already written; now awaiting the title document. He further explained that it shall then be sub-divided through a sub-title in the names of Kololo seed school as per the MOU signed earlier. \nThe Accounting Officer should expedite the process of securing titles of the seed secondary schools \n3.3 Education Development Grant \nThe Education Development Grant, formerly School's 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.451,411,271 for the following;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 24, "level": 8}}, {"headings_1": {"content": "23,070,008", "page": 23, "level": 3}}]], "page": 24, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "no \u2014 Amount", "metadata": {"headings": [{"headings_0": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, {"headings_1": {"content": "implemented.", "page": 24, "level": 8}}], "page": 24, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District maintained an up to date asset register of education facilities showing e \nthe status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \nThe District fully absorbed UGX.451,411,000 of the funds that were budgeted for. o \ne Seven projects worth UGX.451,411,000 were screened for likely environmental and social impacts. \ne There were environment and social management plans and reports for all 7 Projects to prescribe and mitigate the implementation measures. \n3.3.2 Areas of Improvement \n3.3.2.1 Review of Budgeting and allocation \na) Failure \\_to undertake mitigation measures for projects/programs with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI however, noted that; \ne The prescribed mitigation measures for the screened projects were not", "metadata": {"headings": [{"headings_0": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, {"headings_1": {"content": "implemented.", "page": 24, "level": 8}}, [{"headings_0": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, {"headings_1": {"content": "implemented.", "page": 24, "level": 8}}], [{"headings_0": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, {"headings_1": {"content": "implemented.", "page": 24, "level": 8}}], [{"headings_0": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, {"headings_1": {"content": "implemented.", "page": 24, "level": 8}}]], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 25, "level": 1}}, {"headings_1": {"content": "no \u2014 Amount", "page": 24, "level": 5}}], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The screened projects did not report on the implementation of prescribed mitigation measures. \nFailure to screen projects for the likely environmental and social impacts may result into environment deterioration in case mitigation measures are not identified and", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 25, "level": 1}}, {"headings_1": {"content": "no \u2014 Amount", "page": 24, "level": 5}}, [{"headings_0": {"content": "implemented.", "page": 25, "level": 1}}, {"headings_1": {"content": "no \u2014 Amount", "page": 24, "level": 5}}]], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 25, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 25, "level": 1}}], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 25, "level": 1}}], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The Accounting Officer should ensure all projects are screened for the environmental and social impacts. \n\u00b0 The Accounting Officer should ensure that environment and social management plans are developed, mitigation measures are prescribed and implemented.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 25, "level": 1}}], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and \nMain Expenditure Threshold Actual Approved Varianc Audit Items as per the percentage budget e remark guidelines (budget) (UGX)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "b)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A) \\_\\_\\_\\_\\_\\| (8) \nCapital expenditure At least 95% 100% 451,411,000 Over allocation Investment service More than 0% \nUnder costs zero but up \nallocation to 5% \n\\| Total 100 318,017,393 \nNon allocation of funds to Investment service costs such as developing bills of quantities, environment impact assessment, engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer attributed the non-allocation of investment service cost to the practices of saving costs through joint supervision and monitoring of projects.", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}, [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}], [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}], [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}], [{"headings_0": {"content": "(A-B)", "page": 26, "level": 1}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}]], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 26, "level": 1}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should adhere to the guidelines. \n3.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The table below and appendix 3 refers. \nTable showing the extent of service delivery in focus areas", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "(A-B)", "page": 26, "level": 1}}]], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N Program Activity Total Summary of Audit Managemen", "metadata": {"headings": [{"headings_0": {"content": "N Program Activity Total Summary of Audit Managemen", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 details expenditur findings conclusio t Response e (UGX) (Time, n \n\u2018Bns", "metadata": {"headings": [{"headings_0": {"content": "N Program Activity Total Summary of Audit Managemen", "page": 26, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 26, "level": 3}}, {"headings_1": {"content": "N Program Activity Total Summary of Audit Managemen", "page": 26, "level": 2}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 26, "level": 3}}, {"headings_1": {"content": "N Program Activity Total Summary of Audit Managemen", "page": 26, "level": 2}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 3}}], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a a m u \\| a \n\\| 2. Human 2 Classroom 0.1 At time of The Furniture was Capital Constructio \n\\| \ninspection, the Facility procured and \nthe", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 3}}]], "page": 26, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "existing", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 27, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 3}}], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "classrooms classroom. \n3 Classroom 0.14 At time of The Due to Constructio \ninspection, the Facility shortage of n at structure was non- funding, Ombinyiri \ncomplete but functional Furniture", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 27, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 3}}], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "without desks due to the provided in absence of budget for FY furniture in 2024/24. \nthe \nclassrooms \nRecommendation \nThe Accounting Officer should expedite the completion of construction works and ensure that benefiting classroom receive there provided furniture. \n3.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Maracha District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nMaracha District received UGX.275,170,131, out of UGX.275,170,131 budgeted (100%) to implement the following activities. \nquanti quanti ee Capital Development \\| Installation of irrigation 4 \n3 \nequipment \n2 Complementary ames Hd services \nSetting up demo farms \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}, [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 27, "level": 1}}, {"headings_1": {"content": "existing", "page": 27, "level": 1}}]], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "P/S", "page": 27, "level": 1}}], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \nNo Name of Locati Equipmen Equipme Value of Pictorial evidence Summary Audit beneficia on t supplier nt equipme \nof findings conclusio ry (Villag and Supplier nt (UGX) (Time, n e, procurem \u2018Bns Quality, Parish ent Quantity, and reference Cost and sub- \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "P/S", "page": 27, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "P/S", "page": 27, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "P/S", "page": 27, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "P/S", "page": 27, "level": 1}}]], "page": 27, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uae", "metadata": {"headings": [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \nenunenemten \u201c LE AERA \\| 1. Jimmy Ambek Supply of a Akvo \nEquipment Fully \\| Oceni ua complete kit Internatio \nwas implement 4 \nVillage, for nal \n\"\\| installed. ed Kimiru sprinklers, Limited \nHowever, at Parish, drip and \ntime of the \\| \nOluffe drag hose \n\\| audit I could sub- pipes. \n\\\\ not confirm if county \nthe kit was functional. \n\u201c\\| Efikitibo Supply of a Akvo \nEquipment Fully Viga complete kit Internatio \nwas Implement for nal installed. ed sprinklers, Limited However, at drip and \n.. time of the drag hose \n4 audit I could pipes. not confirm if the kit was +\\} functional. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Maracha DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Maracha DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: oe Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. oe Evaluate the overall presentation, structure and content of the financial statements, 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 these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be", "metadata": {"headings": [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "uae", "page": 28, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], "page": 31, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It 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. 9,100,000,000 to finance 91 PDM SACCOs in Maracha DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.91,051,539 for the PDM Administrative costs, which was paid to PDCs. \n4.2 Positive Observations. \nUGX. 1,800,000,000 was transferred to the 18 sampled PDM SACCOs with e \nevidence of submission of attestation form to the Secretariat. This ensured that only SACCOs that met the minimum requirements for operation were funded. \ne The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. \nAll the 91 SACCOs were registered under the Cooperative Societies Act to ensure oe \nthe legality of the organisation. \nMoFPED maintained a parish database of 91 as a basis for funding PDM SACCOs e \nfor Maracha District. However, the list of gazetted administrative units as at June 2023 from the MoLG revealed that there were 91 parishes. \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 e \nwas UGX.91,051,539, out of which UGX. 91,051,539 (100%) was fully utilised. \noe At the time of audit, all PDM SACCOs were fully funded to a tune of", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}, [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 31, "level": 1}}, {"headings_1": {"content": "uae", "page": 28, "level": 3}}]], "page": 31, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.100,000,000.", "metadata": {"headings": [{"headings_0": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 1}}], "page": 31, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 1}}, [{"headings_0": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 1}}], [{"headings_0": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 31, "level": 1}}]], "page": 32, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO);", "metadata": {"headings": [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], "page": 32, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the o \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings; \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions; \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems; \no 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; and \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that o \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; \nGovernance Observations Management \nstructure \nResponse \nHLG \nCore o The HLG Core Implementation team was Management Implementation fully constituted as per the guideline. acknowledged our Teams oThe District prepared quarterly findings. performance reports as evidence of", "metadata": {"headings": [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}, [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}], [{"headings_0": {"content": "(DCDO);", "page": 32, "level": 1}}, {"headings_1": {"content": "UGX.100,000,000.", "page": 31, "level": 3}}]], "page": 32, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO);", "page": 32, "level": 1}}], "page": 32, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o There was evidence of; Mobilization and \nname of priorities, quantity, location and expected date of implementation. \neThe PDC did not hold all quarterly meetings as none of the PDCs held meetings in the first quarter. \neThe PDC Did not prepare quarterly performance reports. \neThe PDC\u2019s received Funding of UGX.750,000 which was inadequate to facilitate the activities of the PDC.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO);", "page": 32, "level": 1}}, [{"headings_0": {"content": "functionality.", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO);", "page": 32, "level": 1}}]], "page": 32, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General Meetings \u00bb All 18 sampled PDM SACCOs held general Management \nby PDM SACCOs \nmeetings however, all 18 SACCOs held acknowledged our their first general meeting more than 1 findings. \nmonth after their registration. Refer to \nAppendix 4 (a). \noAll 18 sampled PDM SACCOs, a \nleadership vetting committee was \nelected and inaugurated. Refer to \nAppendix (a). \no All 18 sampled PDM SACCOs, the vetting \ncriterion following the PDM SACCO \nbyelaws was approved. Refer to \nAppendix (a). \no All 18 sampled PDM SACCOs had training \nof the PDM SACCO members during the \nmeeting. Refer to Appendix 4 (a). \n\u00a9 All 18 PDM SACCOs included the bank \naccount opening resolution in the \nminutes. Refer to Appendix 4 (a). \noAll 18 sampled PDM SACCOs the \nsignitories to the bank account are the \nsame as those approved by the board. \nRefer to Appendix 4 (a).\n4. PDM SACCO eAll 18 sampled PDM SACCOs operated Management \nBoard \nwith a fully constituted Board. Refer to acknowledged our Appendix 4 (b). findings. \ne All 18 sampled PDM SACCOs with fully \nconstituted Boards provided evidence \nthat they operate with a fully constituted \nboard and held regular Board meetings. \nRefer to Appendix 4 (b). \no All 18 sampled PDM SACCOs executives \nfilled in", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO);", "page": 32, "level": 1}}], "page": 33, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the shall support the PDC\u2019s to enforce the appointment of SACCO functional committees and sub-committees.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO);", "page": 32, "level": 1}}], "page": 34, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}], "page": 34, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should support the PDC\u2019s and ensure that members appointed embark on making the committees and sub-committees are functional. \n4.5 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government - \nGuide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT o \nworkshops at each of the Higher Local Governments (HLG), which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 32, "level": 1}}]], "page": 34, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordinator;", "metadata": {"headings": [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The LGs, prior to implementing all the other PDM activities shall train and continue e \ntraining a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level; and \nThe activities at the parish level shall include training of households and enterprise oe \ngroup leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nNature of training Observations Management Response \nTraining of the ToTs \u00a9The training of trainers (Core Management \nand Core PDM Implementation team) was acknowledged my Implementation Teams carried out. \nobservation. at HLG level \nTraining of Local oe Training of local experts was Management carried out. \nacknowledged my \ne The Accounting Officer should ensure submission of training reports to the", "metadata": {"headings": [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Coordinator;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 34, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "secretariat;", "metadata": {"headings": [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}], "page": 35, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Accounting Officer should make budget provisions to train local households and enterprise groups as well as support trainings at parish level. \n4.5.1 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}, [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}]], "page": 35, "document_name": "Maracha 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": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}], "page": 35, "document_name": "Maracha 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 \u00b0 \nRegistrar 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 Office 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 of Observations Management Response \nLicensing of PDM o All 18 sampled PDM SACCOs were not Management SACCOs Under the licensed to take on the business of acknowledged that", "metadata": {"headings": [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}, [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}], [{"headings_0": {"content": "secretariat;", "page": 35, "level": 2}}, {"headings_1": {"content": "Coordinator;", "page": 34, "level": 8}}]], "page": 35, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 36, "level": 2}}, {"headings_1": {"content": "secretariat;", "page": 35, "level": 2}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Officers before qualification to receive funding. Update of SACCO o All 18 sampled PDM SACCOs had an Management Enterprise and updated PDM member registers in line acknowledged my Household \nwith the guidelines. Refer to Appendix observation. \nSigning of PRF\\| oIn all 18 sampled PDM SACCOs, the Management", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 36, "level": 2}}, {"headings_1": {"content": "secretariat;", "page": 35, "level": 2}}, [{"headings_0": {"content": "Community", "page": 36, "level": 2}}, {"headings_1": {"content": "secretariat;", "page": 35, "level": 2}}], [{"headings_0": {"content": "Community", "page": 36, "level": 2}}, {"headings_1": {"content": "secretariat;", "page": 35, "level": 2}}]], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 36, "level": 1}}, {"headings_1": {"content": "Community", "page": 36, "level": 2}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO bank account number provided acknowledged my", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 36, "level": 1}}, {"headings_1": {"content": "Community", "page": 36, "level": 2}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 36, "level": 1}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was captured in the signed PRF observation. Financing Agreement as guided by \nBudget execution circular for FY \n2022/2023, June 2022. Refer to \nAppendix 4 (i). \nSubmission of oe UGX.1,800,000,000 was transferred to Management Attestation Forms 18 sampled PDM SACCOs as detailed in acknowledged my by the Accounting Appendix 4 (j). \nobservation.", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 36, "level": 1}}, [{"headings_0": {"content": "Agreements", "page": 36, "level": 1}}, {"headings_1": {"content": "Financing", "page": 36, "level": 1}}]], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Registration", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 1}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of o All 18 sampled sampled PDM SACCOs Management \nPDM SACCOs were registered as under the acknowledged my under \nthe cooperatives Society Act. Refer to observation. Cooperative Appendix 4 (k) \nSocieties Act. \nNon-registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 1}}, [{"headings_0": {"content": "Registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 1}}], [{"headings_0": {"content": "Registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Agreements", "page": 36, "level": 1}}]], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Registration", "page": 36, "level": 3}}], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the SACCOs are registered and licensed under Micro-Finance Institution to comply with the money lending act. \n4.5.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Registration", "page": 36, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Registration", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Registration", "page": 36, "level": 3}}]], "page": 36, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activi Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}, [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}]], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking oI noted that wealth ranking Management \nof Households activity was conducted at acknowledged my household level. Refer to observation. \nAppendix 4 (I).\n2. Selection and] eAll parishes selected flagship Management Implementation projects in line with the acknowledged my of guidelines. observation. Prioritized/Flags oAll parishes selected flagship \nhip Projects \nprojects that were consistent with \nthe LG selected priority \ncommodities. Refer to Appendix \n4(m).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Loan Application \u00b0 26 beneficiaries in 18 Parishes Management explained and Approval who accessed loans before 5\" that they are uploading the Process \nJune 2023 were not selected PDM \nhousehold through the PDMIS. Refer to beneficiaries in PDMIS. Appendix 4 (n). \nInsurance Policy \u00b0 25 PRF. beneficiaries out who Management explained for", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 37, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 37, "level": 1}}, {"headings_1": {"content": "2023).", "page": 37, "level": 2}}], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "carried out farming enterprises in that they shall ensure the \n4.5.1.1 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 37, "level": 1}}, {"headings_1": {"content": "2023).", "page": 37, "level": 2}}, [{"headings_0": {"content": "Farming", "page": 37, "level": 1}}, {"headings_1": {"content": "2023).", "page": 37, "level": 2}}], [{"headings_0": {"content": "Farming", "page": 37, "level": 1}}, {"headings_1": {"content": "2023).", "page": 37, "level": 2}}]], "page": 37, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "Farming", "page": 37, "level": 1}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a9 4 beneficiaries in 3 PDM SACCOs had implemented different projects. \n0 2 beneficiaries in 2 PDM SACCOs had non-existent projects. \nOo 20 beneficiaries in 13 PDM SACCOs had implemented projects as planned. \n2 beneficiaries in 1 PDM SACCO originated from the same household however both o \nreceived the PRF. \nDetails are in Appendix (p). \nNon-implementation of the planned activities undermines the achievement of PDM objectives. Furthermore, government has lost funds due to non-existent projects on", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "Farming", "page": 37, "level": 1}}, [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "Farming", "page": 37, "level": 1}}]], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ground.", "metadata": {"headings": [{"headings_0": {"content": "ground.", "page": 38, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 1}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that he shall intensify on project monitoring by the technical team, receive reports for action and use the relevant laws and enforcement organs to recover the mismanaged funds.", "metadata": {"headings": [{"headings_0": {"content": "ground.", "page": 38, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 1}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "ground.", "page": 38, "level": 1}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the technical team at the district conducts continuous sensitization and monitoring of projects of beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "ground.", "page": 38, "level": 1}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Me Na ZA", "metadata": {"headings": [{"headings_0": {"content": "Me Na ZA", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John \nF.S. \nanga AUDITOR", "metadata": {"headings": [{"headings_0": {"content": "Me Na ZA", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28\"", "metadata": {"headings": [{"headings_0": {"content": "28\"", "page": 38, "level": 3}}, {"headings_1": {"content": "Me Na ZA", "page": 38, "level": 2}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023", "metadata": {"headings": [{"headings_0": {"content": "28\"", "page": 38, "level": 3}}, {"headings_1": {"content": "Me Na ZA", "page": 38, "level": 2}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 38, "level": 2}}, {"headings_1": {"content": "28\"", "page": 38, "level": 3}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COPY", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 38, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 38, "level": 2}}], "page": 38, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \n[No [Source \nApproved budget Actual Collections [variance", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "COPY", "page": 38, "level": 2}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__|", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 39, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Approved budget \\_ \\_\\| \nTax Revenues ee ee a Local Services Tax \nLand fees", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 39, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2:000,8002]|5: 55, .2,000,0001|", "metadata": {"headings": [{"headings_0": {"content": "2:000,8002]|5: 55, .2,000,0001|", "page": 39, "level": 1}}, {"headings_1": {"content": "|__|", "page": 39, "level": 1}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 \u2014\\_\\_\\_\\_\\_ tom \\_\\_\\_\\_\\_\\_0\\| 4,000,000", "metadata": {"headings": [{"headings_0": {"content": "2:000,8002]|5: 55, .2,000,0001|", "page": 39, "level": 1}}, {"headings_1": {"content": "|__|", "page": 39, "level": 1}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u prt", "metadata": {"headings": [{"headings_0": {"content": "u prt", "page": 39, "level": 4}}, {"headings_1": {"content": "2:000,8002]|5: 55, .2,000,0001|", "page": 39, "level": 1}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GREWG eee ee", "metadata": {"headings": [{"headings_0": {"content": "GREWG eee ee", "page": 39, "level": 4}}, {"headings_1": {"content": "u prt", "page": 39, "level": 4}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SEE", "metadata": {"headings": [{"headings_0": {"content": "SEE", "page": 39, "level": 5}}, {"headings_1": {"content": "GREWG eee ee", "page": 39, "level": 4}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14,551,315 \\_\\_\\| Other property income(Disposal Income", "metadata": {"headings": [{"headings_0": {"content": "SEE", "page": 39, "level": 5}}, {"headings_1": {"content": "GREWG eee ee", "page": 39, "level": 4}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5000000]", "metadata": {"headings": [{"headings_0": {"content": "5000000]", "page": 39, "level": 5}}, {"headings_1": {"content": "SEE", "page": 39, "level": 5}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,000,000", "metadata": {"headings": [{"headings_0": {"content": "5,000,000", "page": 39, "level": 5}}, {"headings_1": {"content": "5000000]", "page": 39, "level": 5}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EZ Se er canoe On 8 Administrative fees and licences", "metadata": {"headings": [{"headings_0": {"content": "5,000,000", "page": 39, "level": 5}}, {"headings_1": {"content": "5000000]", "page": 39, "level": 5}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ Miscellaneous Income", "metadata": {"headings": [{"headings_0": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}, {"headings_1": {"content": "5,000,000", "page": 39, "level": 5}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,238,983", "metadata": {"headings": [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "po 256,000,000 [220,936,664 \\_\\_-35,062,538 35 Appendix 2: Lack of appropriate performance indicators and targets in the work plans. S Program Sub- Budge Focus/T Activi Key Pla Are there Is the Conclu Conclu Rev Am Audit Audit N progra t hematic ties performanc nne clear perform sion at sion Bud ised oun rman Conclus Conclusion at m Outpu area e d targets ance Activit at get bud t t and indicator(s) Tar and indicator y Outpu ed get rele other (Measure) get performan used by Level tlevel am UG ase capital for ce Manage (Fully (Fully oun X d projects Note: KPIs the indicators ment Quanti Quanti t (00 UG /progra could be Fin to reasona fied/N fied/N UG 0\u2019) x ms numbers or anc measure ble? ot ot x (\u201800 percentage ial performan (Yes/No fully fully (\u201800 0\u2019) e.g number yea ce ) If no Quanti Quanti 0\u2019) completed r quantifica givethe fied) fied) or tion? reason percentage (Yes/No) completed If no give the reason (A) (8) Oy teh ae) m) @ 0) x am \\|) \\| 12 - 02 - 32003 UGIFT Upgra No KPI set 1 No No Not Not HUMAN Populat 4- ding of CAPITAL ion Preven Odupir DEVELOP Health tion i HC II MENT & and to HC safety rehabil II Quantif Quantif 95,9 95,9 95,9 ied ied 36 36 36 itation Upgra No KPI set 1 No No Not ce ion at output level Varia activity (Fully /Partial/ nce level Not (Fully/ Implemented)- Partial/ Extent of Not implementatio Implem n of output ented)- (Look at GL Extent items and of identify implem activities with entatio substantial amounts) (S) Partially impleme Implemented nted 396, Partially service ding of Quantif 533, 533, 719 Impleme - Ss. Liko ied 842 842 nted HC II to HC II Constr No KPI set 1 No Not 373, Partially uction Quantif 868 Impleme of ied nted Ambid ro HC III in Kijomo ro SC Constr No KPI set 1 No Not 165, 0 Partially uction Quantif 376 Impleme of ied nted Semi- detach ed staff house with 36 12 - 01 - UGIFT Partially Partially HUMAN Educati quantifi quantifi Impleme Implemented CAPITAL on ed ed nted DEVELOP Sports MENT and Educat Skills ion Service s 32015 Educatio Completed 3 Fully Fully Partially Partially 7 n classromm quantifi quantifi Impleme Implemented Primar Develop block ed ed nted y ment classro Educat Grant", "metadata": {"headings": [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}, [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}]], "page": 39, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "182 \\|1 0 Partially uction stance VIP \nquantifi 25,0 25,0 25,0 85 Impleme of a4 Latrine ed 00 00 00 nted stance \nVIP \nLatrine \nat \nRetrik \no P/S \nConstr Completed 5 Fully Partially uction stance VIP \nquantifi 30,0 30,0 30,0 Impleme ofa5 Latrine ed 00 00 00 nted stance \nVIP \nLatrine \nat \nOdrua \nP/S \nProcur 3 seater Fully Partially ement Desks \nquantifi 21,4 21,4 21,4 Impleme of 3 ed 11 11 11 nted seater \nDesk \nfor \nKakwa \nP/S, \nBuraP/ \nS, \nEgama \nra P/S, \nOtravu \nP/S& \nGalia \nP/s \n16 - 01 - 00001 MIRCO- Monito Performance Yes Yes Fully Fully \n15,0 4 Fully Fully GOVERN Institut 4 = SCALE ring & reports \nANCE & ional Admini IRRIGAT Superv \nSECURIT Strengt strativ ION ision \nhening eand of \n& Suppor UGIFT \nCoordi t Project \nnation Service Ss \ns \nquantifi quantifi 15,0 15,0 15,0 00 \nImpleme Implemented ed ed 00 00 00 \nnted \n38 \n01- \n01001 \nInstitut 7 Established \n- \nional Machin Demo sites Fully \nStrengt ery quantifi Fully hening Acquisi ed Implemented & \ntion & \nCoordi \nMainte \nnation \nnance \nNo KPI set \nNot \nNot \nQuantif Quantif Fully 14- 03 - 00004 \nied ied Impleme PUBLIC Human 9 No KPI set \nnted \nSECTOR = ising \nResour Recruit & Not Not \nTRANSFO ce ment Recrui Quantif Quantif Fully RMATION Mnage service tment ied ied Implemented ment \n09 \n- \nINTERGR Km of road \nATED Infrust rehabilitated Fully Not \nTRANSPO Infrustr racture quantifi Quantif Fully RT acture Develo ed ied Implemented INFRUST \nmainte \nRACTURE pment nance \n& \n& \nManag \nSERVICE \nSs \nement \nRoutin Km of road \ne \nrehabilitated \nMecha \nquantifi nized \ned mainte", "metadata": {"headings": [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}, [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}], [{"headings_0": {"content": "8,238,983", "page": 39, "level": 1}}, {"headings_1": {"content": "_ Miscellaneous Income", "page": 39, "level": 5}}]], "page": 42, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ans Swe\u0131du payu Ans awa|dwy pau Ans sweldum pau", "metadata": {"headings": [{"headings_0": {"content": "Ans Swe\u0131du payu Ans awa|dwy pau Ans sweldum pau", "page": 44, "level": 4}}, {"headings_1": {"content": "8,238,983", "page": 39, "level": 1}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0", "metadata": {"headings": [{"headings_0": {"content": "Ans Swe\u0131du payu Ans awa|dwy pau Ans sweldum pau", "page": 44, "level": 4}}, {"headings_1": {"content": "8,238,983", "page": 39, "level": 1}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8'bT", "metadata": {"headings": [{"headings_0": {"content": "8'bT", "page": 44, "level": 5}}, {"headings_1": {"content": "Ans Swe\u0131du payu Ans awa|dwy pau Ans sweldum pau", "page": 44, "level": 4}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Le 08 0'02 00", "metadata": {"headings": [{"headings_0": {"content": "8'bT", "page": 44, "level": 5}}, {"headings_1": {"content": "Ans Swe\u0131du payu Ans awa|dwy pau Ans sweldum pau", "page": 44, "level": 4}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "le Aung yguenb pe Ans yauenb pe Aina yguenb po", "metadata": {"headings": [{"headings_0": {"content": "le Aung yguenb pe Ans yauenb pe Aina yguenb po", "page": 44, "level": 4}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sa", "metadata": {"headings": [{"headings_0": {"content": "sa", "page": 44, "level": 3}}, {"headings_1": {"content": "le Aung yguenb pe Ans yauenb pe Aina yguenb po", "page": 44, "level": 4}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ov", "metadata": {"headings": [{"headings_0": {"content": "Ov", "page": 44, "level": 3}}, {"headings_1": {"content": "sa", "page": 44, "level": 3}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "So,", "metadata": {"headings": [{"headings_0": {"content": "So,", "page": 44, "level": 3}}, {"headings_1": {"content": "Ov", "page": 44, "level": 3}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8'bT", "metadata": {"headings": [{"headings_0": {"content": "8'bT", "page": 44, "level": 5}}, {"headings_1": {"content": "So,", "page": 44, "level": 3}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "peo payewjiqeyas peod payenqeyas peo Jo JO jo Wy W wy -", "metadata": {"headings": [{"headings_0": {"content": "8'bT", "page": 44, "level": 5}}, {"headings_1": {"content": "So,", "page": 44, "level": 3}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Up peo peoy", "metadata": {"headings": [{"headings_0": {"content": "8'bT", "page": 44, "level": 5}}, {"headings_1": {"content": "So,", "page": 44, "level": 3}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "aoueu", "metadata": {"headings": [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], "page": 44, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routin e Not 24,8 manua Quantif Fully 00 I ied Impleme mainte nted Routin No KPI set e Not Mainte Quantif 68,7 68,7 68,7 Fully Fully nance ied 80 80 80 Impleme Implemented & nted Servici ng of Not Not IH Quantif Quantif Fully Fully Mobiliz ied ied Impleme Implemented ation & nted Sensiti zation Not Not Quantif Quantif Fully ied ied Impleme 06 nted - NATURAL Percentage of RESOURC completion Fully Fully quantifi quantifi Fully Fully ed ed Impleme Implemented nted 41 Appendix 3: Inspection for service delivery under the Education Development Grant SN \\| Project Inspection Remarks Bictoral Evidence \\_ Construction of Classroom block at Ombinyiri Primary The facility yet to be put into o was use. School, Otravu parish, Kijomoro Sub-county. Contractor; Jephtar and Sons Construction Ltd. Contract Amount; 140,151,587 Amount paid at inspection date; 125,180,823 o The surface of the ramp was not completed Construction of a classroom block at Galia Primary School \u00a9 The facility is yet to be put to use at Galia Village, Ombaci Parish, Agii Town Council. Contractor: Gogo Bran T/A Big G General Stores. Contract amount: UGX.107,963,363 Amount paid to inspection date: UGX.69,772,498 42 Photo showing state of Ombinyiri Primary School as at 30-11-2023 ' Photo \u201cshowing state of \\| Galia Primary School as at 30-11-2023 Appendix 4 (a): General Meeting PDM SACCOs. Vote Parish Name of Date Was the certificate of held registration (Yes/No) was issued rn \u2014 ca 1 Maracha Tabia 02-05-2022 DLG . Maracha Adakada Adakada- 02-05-2022 Yes \\| er Oleba 2022 07- PDM 2022 SACCO Was the Was Was training Was the Are the leadership vetting there a (topical SACCO signatories to vetting criterion Bank subjects) of the Bank the Bank committee following Account PDM SACCO Account Account the elected and the PDM opening members opened in same as those inaugurated SACCO resolution undertaken the bank approved by (Yes/No) byelaws (Yes/No) during the approved the board? established? meeting by the \\_(Yes/No)\\_ board? \\| \\| Yes Yes Yes Yes Yes Yes Maracha Central Central- 02-05-2022 Yes 15-12 06 Yes Vas = yz VE EET BIS Oleba 2022 07- PDM 2022 SACCO Maracha Ewazoku Ewazoku- 02-05-2022 Yes 7-11- 06- Yes Yes Yes Yes Yes Yes DLG Ward Oleba 2022 07- PDM 2022 SACCO Maracha Ombia Ombia- 02-05-2022 Yes 3-11- 06- Yes Yes Yes Yes Yes Yes Parish Yivu PDM SACCO Maracha Amanipi Amanipi- 02-05-2022 Yes DLG Parish Yivu PDM", "metadata": {"headings": [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}, [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}]], "page": 45, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Maracha Ambala 02-05-2022 9:17: 06- Yes Yes Yes Ves", "metadata": {"headings": [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], "page": 48, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Ambala- SNES le Co DLG Parish Yivu PDM \n2022 07- \nSACCO \nLoinya Loinya- 02-05-2022 Yes Yes Yes Yes Yes Yes Yes Parish Yivu PDM \nSACCO \n. \n\\| Ombia- 02-05-2022 Yes Yes Yes Yes Yes Yes Yes Bura-Yivu \nPDM \nSACCO \nYivu PDM ascertain 2022 7022 \nOmba- I could not 15-11- = Yes Yes Yes Yes SACCO \ni 02-05-2022 11- Yes Yes Yes Yes \na a I \\_ 2022 \nYiddu- 02-05-2022 10-11- 12- Yes Yes Yes Yes Tara PDM 2022 07- \nSACCO \n2022 \nVure- 02-05-2022 10-11- 12- Yes Yes Yes Yes Tara PDM 2022 07- \nSACCO \n2022 \nPajama Pajama- 02-05-2022 \nParish Tara PDM \nSACCO \nOffude Offude- 02-05-2022 Yes \nSACCO \nMaracha Wanguru Wanguru- 02-05-2022 Yes I could 12- \nSACCO \n2022 \nYes Yes Yes Yes \n\\| \nYes Yes Yes Yes \nYes Yes Yes \n44 \nDate of board member \nDid board members fill expression of interest", "metadata": {"headings": [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}, [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}], [{"headings_0": {"content": "aoueu", "page": 44, "level": 2}}, {"headings_1": {"content": "8'bT", "page": 44, "level": 5}}]], "page": 48, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 49, "level": 1}}, {"headings_1": {"content": "aoueu", "page": 44, "level": 2}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "forms \n\\| Maracha Adakada Ward Adakada-Oleba PDM DLG \nSACCO oo Central Oleba Central-Oleba PDM SACCO DLG \nWard", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 49, "level": 1}}, {"headings_1": {"content": "aoueu", "page": 44, "level": 2}}, [{"headings_0": {"content": "appointment", "page": 49, "level": 1}}, {"headings_1": {"content": "aoueu", "page": 44, "level": 2}}]], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(fes/No)", "metadata": {"headings": [{"headings_0": {"content": "(fes/No)", "page": 49, "level": 3}}, {"headings_1": {"content": "appointment", "page": 49, "level": 1}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "un nl 0 00000", "metadata": {"headings": [{"headings_0": {"content": "(fes/No)", "page": 49, "level": 3}}, {"headings_1": {"content": "appointment", "page": 49, "level": 1}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6/11/2022", "metadata": {"headings": [{"headings_0": {"content": "6/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "(fes/No)", "page": 49, "level": 3}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes \n6/11/2022 15/11/2022 \nMaracha Ewazoku Ward Ewazoku-Oleba PDM 18/11/2022 \nYes SACCO \nMaracha Ombia Parish Ombia-Yivu PDM SACCO 10/11/2022 \nYes DLG \nMaracha Amanipi Parish Amanipi-Yivu PDM SACCO 1/11/2022 \nYes DLG", "metadata": {"headings": [{"headings_0": {"content": "6/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "(fes/No)", "page": 49, "level": 3}}, [{"headings_0": {"content": "6/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "(fes/No)", "page": 49, "level": 3}}], [{"headings_0": {"content": "6/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "(fes/No)", "page": 49, "level": 3}}]], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Maracha Okuvu Parish Okuvu-Yivu PDM SACCO 10/11/2022 \nYes DLG", "metadata": {"headings": [{"headings_0": {"content": "6/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "(fes/No)", "page": 49, "level": 3}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ee Se wees", "metadata": {"headings": [{"headings_0": {"content": "ee Se wees", "page": 49, "level": 1}}, {"headings_1": {"content": "6/11/2022", "page": 49, "level": 3}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c DLG", "metadata": {"headings": [{"headings_0": {"content": "ee Se wees", "page": 49, "level": 1}}, {"headings_1": {"content": "6/11/2022", "page": 49, "level": 3}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 49, "level": 4}}, {"headings_1": {"content": "ee Se wees", "page": 49, "level": 1}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RE", "metadata": {"headings": [{"headings_0": {"content": "RE", "page": 49, "level": 1}}, {"headings_1": {"content": "ee", "page": 49, "level": 4}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \ngee [Sane [ememerrene \n= DLG \nMaracha Ombia-Bura Ombia-Bura-Yivu PDM 17/11/2022 Yes DLG Parish SACCO \nMaracha Omba Parish Omba-Yivu PDM SACCO 15/11/2012 \nYes DLG \nMaracha Anyivu Parish Anyivu-Tara PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "RE", "page": 49, "level": 1}}, {"headings_1": {"content": "ee", "page": 49, "level": 4}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15/11/2012", "metadata": {"headings": [{"headings_0": {"content": "15/11/2012", "page": 49, "level": 3}}, {"headings_1": {"content": "RE", "page": 49, "level": 1}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \n\\| Maracha Yiddu Parish \nYiddu-Tara PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "15/11/2012", "page": 49, "level": 3}}, {"headings_1": {"content": "RE", "page": 49, "level": 1}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nr \n45 \nMaracha Pajama Parish Pajama- Tara PDM SACCO \n15/11/2012 Offude Parish Offude-Tara PDM SACCO 15/11/2012 \n", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}, [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}]], "page": 49, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Maracha Wanguru Parish Wanguru-Tara PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], "page": 50, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "15/11/2012 DLG \n46 \nAppendix 4 \nof SACCO committees and sub committees \nVote Name Name of Supervisory Executive Committee Loan Sub committee Production sub Marketing sub \nBusiness Finance and SACCO committee \nCommittee Committee Development investment sub \nse nn m 7 aL en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}, [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}]], "page": 50, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "services sub Committee Committee \nee \n\\_ \nsa \u2014\\_ \\_ Was it Isthe Was it Isthe Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ ed? ee ed? ee ed? ee ed? ee ed? ee ed? ee ed? ee (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio nal? nal? nal? nal? nal? nal? nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio nal) nal) nal) nal) nal) nal) nal) \nMaracha DLG \nMaracha DLG Maracha DLG \nMaracha Ewazoku Yes \nDLG \nWard \nMaracha Ombia Yes Yes Yes Yes DLG \nParish \nMaracha Amanipi Yes No Yes Yes Yes DLG \nParish \nMaracha Okuvu Yes Yes Yes Yes DLG \nParish \nMaracha Edre Yes Yes Yes Yes DLG \nParish \nDLG \nParish \nDLG \nParish \n47", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}, [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}], [{"headings_0": {"content": "en", "page": 49, "level": 1}}, {"headings_1": {"content": "15/11/2012", "page": 49, "level": 3}}]], "page": 51, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}], "page": 52, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes \nYes \n48 \nWas the training of Date of the Did the local experts consist of the Parish \nWas a training report the local experts training Chief, CDOs, Commercial Officers, \nprepared and conducted? \nExtension officers and private sector \nsubmitted to the AO? \nOS\\} oi On ol \\| >) 8 mw \n: Yes = \nDLG \nWard", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}, [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 52, "level": 3}}, {"headings_1": {"content": "en", "page": 49, "level": 1}}]], "page": 52, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "actors?", "metadata": {"headings": [{"headings_0": {"content": "actors?", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201c|", "page": 52, "level": 3}}], "page": 53, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8-06-2022", "metadata": {"headings": [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], "page": 53, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_ \n\u2014 \nMaracha Yes Yes Yes DLG Oleba Ward \nMaracha Ewazoku Yes 8-06-2022 Yes Yes \nul Maracha Ombia Yes 8-06-2022 Yes DLG \nParish \nMaracha Amanipi Yes 8-06-2022 Yes DLG \nParish", "metadata": {"headings": [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}, [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}]], "page": 53, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Maracha Yes 8-06-2022 Yes DLG", "metadata": {"headings": [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], "page": 53, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nMaracha Edre Parish Yes 8-06-2022 Yes \nDLG \nParish \n> 0 Maracha Loinya Yes 8-06-2022 Yes \nr Maracha Ombia-bura Yes 8-06-2022 Yes DLG \nParish \nN Maracha Omba Yes 8-06-2022 Yes \nz > Maracha Anyivu Yes \nYes DLG \nParish \n> A Maracha Yes 8-06-2022 Yes Yes DLG \n15 Maracha Vura Parish Yes 8-06-2022 DLG \n49 \nMaracha Pajama 8-06-2022 DLG \nParish \nMaracha Offude 8-06-2022 DLG \nParish \n18 Maracha Wanguru 8-06-2022 Parish \n50 \nWas there evidence of training of households and \nDate (s) of the \nWas a training report enterprise group leaders? training(s) prepared? a \n\u2014s\\| \nYes 6-11-2022 Yes \nYes \n15-11-2022 \nYes \nAmanipi Parish Yes 10-11-2022 Yes DLG \n\\| \n18-11-2022 \nDLG \n8 Fa Maracha \nwere Edre Parish \ni al mal Yes \nDLG \n10 ee Maracha Loinya Parish Se Yes \n10-11-20-22 Yes \nDLG \nParish \nee 12 Maracha [onen Omba Parish Yes rg 10-11-2022 Yes ie 13 Maracha Anyivu Parish \nYes 10-11-2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}, [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}], [{"headings_0": {"content": "8-06-2022", "page": 53, "level": 3}}, {"headings_1": {"content": "actors?", "page": 53, "level": 2}}]], "page": 53, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BD 7", "metadata": {"headings": [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], "page": 55, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ioe 14 Maracha [Wer Yiddu Parish \nYes 10-11-2022 Yes \nBen Vura Parish EEE DLG \nMaracha Pajama Parish Yes 9-11-2022 Yes DLG \n51 \nMaracha \\| Parish \\| Offude \nDLG \nMaracha Wanguru Parish DLG \n2-11-2022 \n52 \nSN. \nIs the SACCO registered under Microfinance Institutions money lenders act toe \\| \\_\\_2016? (Yes/No) \n\\_ \nTabia-Oleba PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}, [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}], [{"headings_0": {"content": "BD 7", "page": 55, "level": 1}}, {"headings_1": {"content": "8-06-2022", "page": 53, "level": 3}}]], "page": 55, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[= Adakada-Oleba PDM", "metadata": {"headings": [{"headings_0": {"content": "[= Adakada-Oleba PDM", "page": 57, "level": 1}}, {"headings_1": {"content": "BD 7", "page": 55, "level": 1}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nSACCO \nDLG Ward SACCO \n\\* Maracha Ewazoku Ward Ewazoku-Oleba PDM Bes \nSACCO \nfe Maracha Ombia Parish Ombia-Yivu PDM SACCO DLG \nMaracha Amanipi Parish Amanipi-Yivu PDM \nDLG \nSACCO \nOkuvu Parish Okuvu-Yivu PDM SACCO DLG \nMaracha Edre Parish Edre-Yivu PDM SACCO DLG \nMaracha Ambala Parish Ambala-yivu PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "[= Adakada-Oleba PDM", "page": 57, "level": 1}}, {"headings_1": {"content": "BD 7", "page": 55, "level": 1}}, [{"headings_0": {"content": "[= Adakada-Oleba PDM", "page": 57, "level": 1}}, {"headings_1": {"content": "BD 7", "page": 55, "level": 1}}]], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Loinya Parish", "metadata": {"headings": [{"headings_0": {"content": "ee Loinya Parish", "page": 57, "level": 4}}, {"headings_1": {"content": "[= Adakada-Oleba PDM", "page": 57, "level": 1}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Loinya-Yivu PDM SACCO DLG \nMaracha Ombia-bura Ombia-bura-yivu PDM DLG Parish SACCO = Omba Parish \nOmba-Yivu PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "ee Loinya Parish", "page": 57, "level": 4}}, {"headings_1": {"content": "[= Adakada-Oleba PDM", "page": 57, "level": 1}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Anyivu Parish", "metadata": {"headings": [{"headings_0": {"content": "ee Anyivu Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Loinya Parish", "page": 57, "level": 4}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Anyivu-Tara PDM SACCO DLG \nee Yiddu Parish \nYiddu-Tara PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "ee Anyivu Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Loinya Parish", "page": 57, "level": 4}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Vura Parish", "metadata": {"headings": [{"headings_0": {"content": "ee Vura Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Anyivu Parish", "page": 57, "level": 3}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vura-Tara PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "ee Vura Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Anyivu Parish", "page": 57, "level": 3}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae Pajama Parish", "metadata": {"headings": [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pajama-Tara PDM SACCO DLG \nMaracha \\_\\| Offude \nParish Offude-Tara PDM SACCO \nDLG \nMaracha Wanguru Parish Wanguru-Tara PDM \nDLG \nSACCO \n54 \nMaracha DLG Tabia Ward \nName of SACCO", "metadata": {"headings": [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}, [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, {"headings_1": {"content": "ee Vura Parish", "page": 57, "level": 3}}]], "page": 57, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Number of PDM", "metadata": {"headings": [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], "page": 59, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "How many enterprises are enterprises registered as CBOs Tabia-Oleba PDM SACCO \\_\\_\\| \\_ \\_\\| \n14 \nMaracha DLG Adakada Ward Adakada-Oleba PDM SACCO 34 \n21 \nMaracha DLG Central Oleba Ward Central-Oleba PDM SACCO 31 \n22 \nM aracha DLG \nEwazoku Ward \nEwazoku-Oleba POM SACCO \\| 13 Ombia-Yivu PDM SACCO \n14 \nAmanipi Parish Amanipi-YivuPDM 1 14 14 \nH \\| aa \n; \nis \n13 reste E dre Parish \ni \u2014 13 2 12 DIE M 11 \n\\| Loinya-Yivu PDM SACCO STE 16 16 Ombia-bura-Yivu PDM : 10 \nSACCO \nMaracha DLG \nLoinya Parish \nMaracha DLG Anyivu Parish \nOmba-Yivu PDM SACCO I could not ascertain I could not ascertain \n\\_ Anyivu-Tara PDM SACCO \n13 \nMaracha DLG Yiddu Parish Yiddu-Tara PDM SACCO \n12 \nMaracha DLG 7 i \nI could not ascertain \nPajama Parish \nPajama-Tara PDM SACCO \nsee I could not ascertain \nOffude Parish 5 \nae ae ec ae Wanguru-Tara PDM SACCO \n14 \n55 \nParish Name", "metadata": {"headings": [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}, [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}], [{"headings_0": {"content": "Number of PDM", "page": 59, "level": 3}}, {"headings_1": {"content": "ae Pajama Parish", "page": 57, "level": 3}}]], "page": 59, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "Name of SACCO", "page": 60, "level": 3}}, {"headings_1": {"content": "Number of PDM", "page": 59, "level": 3}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Number of PDM Does SACCO maintain updated", "metadata": {"headings": [{"headings_0": {"content": "Name of SACCO", "page": 60, "level": 3}}, {"headings_1": {"content": "Number of PDM", "page": 59, "level": 3}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprises", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 60, "level": 1}}, {"headings_1": {"content": "Name of SACCO", "page": 60, "level": 3}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "enterprise and House hold", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 60, "level": 1}}, {"headings_1": {"content": "Name of SACCO", "page": 60, "level": 3}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_registers", "metadata": {"headings": [{"headings_0": {"content": "_registers", "page": 60, "level": 1}}, {"headings_1": {"content": "enterprises", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Tabia", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ze: Tabia-Oleba PDM SACCO Ae \nsi", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Ward Yes 3 ira Maracha DLG", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "fd Adakada Ward \now Adakada-Oleba PDM SACCO [ar 9 \n\\|4. Maracha DLG Ewazoku Ward \nEwazoku-Oleba PDM SACCO \n5 \nYe Ss Maracha DLG Amanipi Parish Amanipi-Yivu PDM SACCO 8 Ye S Ye S ee Maracha DLG Edre Parish \nEdre-Yivu PDM SACCO 7 Ye Ss Ambala Parish Ambala-Yivu PDM SACCO \nYe Maracha DLG Ombia-bura Parish Loinya-Yivu PDM SACCO 8 Ye Ss Maracha DLG Omba-parish Ombia-bura-Yivu PDM Ye S \n", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}, [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}]], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "112. Maracha DLG Loinya Parish 113.", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO \nI could not ascertain Ye S Ye a Maracha DLG ee Yiddu Parish i \nYiddu-Tara PDM SACCO 5 Ye S i \nY \nS", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}, [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}]], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. Maracha DLG Pajama Parish \n17 Wasi Bi \n\"18. Die WanguruParih Wanguru-Tara POM SACCD", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "56 \nYes", "metadata": {"headings": [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}, [{"headings_0": {"content": "\u2018Tabia", "page": 60, "level": 2}}, {"headings_1": {"content": "_registers", "page": 60, "level": 1}}]], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ET", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 60, "level": 2}}, {"headings_1": {"content": "\u2018Tabia", "page": 60, "level": 2}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 60, "level": 2}}, {"headings_1": {"content": "\u2018Tabia", "page": 60, "level": 2}}], "page": 60, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agreement", "metadata": {"headings": [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], "page": 61, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "received was signed ; \n7 \n7 \n\\_\\| \nTabia-Oleba PDM 6-7-2022 25-10-2022 SACCO \n6-7-2022 \n25-10-2022 \nCentral-Oleba PDM 6-7-2022 25-10-2022 SACCO \nEwazoku-Oleba 6-7-2022 25-10-2022 PDM SACCO \n6-7-2022 \n25-10-2022 \n6-7-2022 \n25-10-2022 \nEdre-Yivu PDM I could not ascertain SACCO \nAmbala-yivu PDM I could not ascertain SACCO \nLoinya Parish Loinya-Yivu PDM I could not ascertain SACCO \nOmbia-bura-yivu I could not ascertain Parish PDM SACCO \nOmba Parish Omba-Yivu PDM I could not ascertain SACCO \nAnyivu-Tara PDM I could not ascertain SACCO \nYiddu Parish Yiddu-Tara PDM I could not ascertain SACCO \nVura-Tara PDM I could not ascertain SACCO \nMaracha Pajama Parish Pajama-Tara PDM I could not ascertain DLG \nSACCO \n57 \n6-7-2022 \n25-10-2022 \n25-10-2022 6-7-2022 25-10-2022 25-10-2022 6-7-2022 25-10-2022 6-7-2022 25-10-2022 12-07-2022 25-10-2022 12-07-2022 25-10-2022 12-07-2022 25-10-2022 \n12-07-2022 25-10-2022 \nMaracha Offude Parish Offude-Tara PDM I could not \nascertain \\| 12-07-2022 \n25-10-2022 \nDLG \nSACCO \nMaracha Wanguru Wanguru-Tara PDM I could not ascertain DLG Parish SACCO \n58 \n12-07-2022 25-10-2022 \nParish Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}, [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}], [{"headings_0": {"content": "agreement", "page": 61, "level": 1}}, {"headings_1": {"content": "ET", "page": 60, "level": 2}}]], "page": 61, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "was the SACCO Name included in the AO's attestation form?", "metadata": {"headings": [{"headings_0": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}, {"headings_1": {"content": "agreement", "page": 61, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}, {"headings_1": {"content": "agreement", "page": 61, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Maracha DLG Tabia Ward \nTabia-Oleba PDM SACCO Yes\n2. Maracha Ward\u201c Adakada-Oleba Yes\n3. Maracha Oleba PDM Yes", "metadata": {"headings": [{"headings_0": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}, {"headings_1": {"content": "agreement", "page": 61, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4. Maracha DLG", "metadata": {"headings": [{"headings_0": {"content": "4. Maracha DLG", "page": 63, "level": 1}}, {"headings_1": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "4. Maracha DLG", "page": 63, "level": 1}}, {"headings_1": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Maracha Parish Ombia-YivuPDMSACCO Yes", "metadata": {"headings": [{"headings_0": {"content": "4. Maracha DLG", "page": 63, "level": 1}}, {"headings_1": {"content": "was the SACCO Name included in the AO's attestation form?", "page": 63, "level": 3}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6. Maracha", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish PDM \u2014\u201c\\*~\\*S\\*S\\*S\\*S\\*S\\*S\\*\\*\u2122CCCOCOOCO\u2122OCOCOCOCOCOCOCOCSCSCSC~tsS", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. \\|iMarachaiDle Okivulbarch ven a ee Parish Sncco Yes\n18. Maracha Ambala Parish \n\\_ Yes\n19. Marache Loinya Parish Loinya-Yivu PDM SACCO Yes Maracha DLG Ombia-bura Parish Ombia-bura-yivu PDM SACCO \\| Yes\n20. Maracha Parish Omba-YivupDMSACcCO\u2014 Yes\n21. Maracha Parish Anyivu-TaraPDMSACCO \\_ Yes\n22. Maracha Parish Yiddu-Tara PDM SACCO \nYes\n23. Maracha VuraParsh Vura-TaraPDMSACCO Yes\n24. Maracha Parish PDMSACCO Yes", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Maracha DLG Wanguru Parish Wanguru-Tara PDM SACCO Yes", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "59 \nAppendix 4 (k): Registration of PDM SACCOs SN. Vote Name Parish Name \nName of SACCO ae Tabia Ward Tabia-Oleba PDM SACCO DLG \nMaracha Adakada Ward Adakada-Oleba PDM SACCO Maracha Central Oleba Central-Oleba PDM SACCO Ward \nMaracha Ewazoku Ward Ewazoku-Oleba PDM SACCO Maracha Ombia Parish Ombia-Yivu PDM SACCO \nAmanipi Parish Amanipi-Yivu PDM SACCO Okuvu PDM SACCO \nParish \\| Okuvu-Yivu \nEdre Parish \nEdre-Yivu PDM SACCO \nAmbala Parish", "metadata": {"headings": [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}, [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}], [{"headings_0": {"content": "6. Maracha", "page": 63, "level": 1}}, {"headings_1": {"content": "4. Maracha DLG", "page": 63, "level": 1}}]], "page": 63, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ambala-yivu PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "6. Maracha", "page": 63, "level": 1}}], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Loinya Parish \nLoinya-Yivu PDM SACCO Ombia-bura Parish Ombia-bura-yivu PDM SACCO \nOmba Parish \nOmba-Yivu PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "6. Maracha", "page": 63, "level": 1}}, [{"headings_0": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "6. Maracha", "page": 63, "level": 1}}]], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Anyivu", "metadata": {"headings": [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nParish Anyivu-Tara PDM SACCO Yiddu Parish \nYiddu-Tara PDM SACCO VuraParsh Vura-Tara PDM SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}, [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}]], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. Maracha Pajama Parish Pajama-Tara PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Is the SACCO registered under the Cooperative Societies Act? Yes \nYes", "metadata": {"headings": [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}, [{"headings_0": {"content": "Anyivu", "page": 64, "level": 1}}, {"headings_1": {"content": "Ambala-yivu PDM SACCO", "page": 64, "level": 1}}]], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Yes \nYes \n60 \n", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}, [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}]], "page": 64, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. Maracha Offude Parish Offude-Tara PDM SACCO DLG", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], "page": 65, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Maracha Wanguru Parish Wanguru-Tara PDM SACCO DLG \n61 \nAppendix 4 : Wealth ranking of households Vote \nParish Name \nWas wealth ranking carried out at No. of No. of villages were wealth ranking was Name \\_parish level? villages carried out = eee \u2014 Maracha Tabia Ward : 3 DLG \nMaracha Adakada Ward Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}, [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}], [{"headings_0": {"content": "Yes", "page": 64, "level": 8}}, {"headings_1": {"content": "Anyivu", "page": 64, "level": 1}}]], "page": 65, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 3}}, {"headings_1": {"content": "Yes", "page": 64, "level": 8}}], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Central", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 3}}], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee \nMaracha Oleba Yes DLG \nWard \nEwazoku Ward Yes DLG \nOmbia Parish Yes DLG \nMaracha Amanipi Parish Yes DLG \na \nMaracha Okuvu Parish Yes DLG \nMaracha Edre Parish Yes DLG \nMaracha Ambala Parish Yes DLG \nMaracha Ombia-bura Yes DLG \nParish \nMaracha Omba-parish Yes DLG \nMaracha Loinya Parish Yes", "metadata": {"headings": [{"headings_0": {"content": "Central", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 3}}, [{"headings_0": {"content": "Central", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 3}}], [{"headings_0": {"content": "Central", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 3}}]], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "Central", "page": 66, "level": 8}}], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maracha Anyivu Parish Yes DLG \nMaracha Yiddu Parish Yes", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "Central", "page": 66, "level": 8}}], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \\| \nMaracha Vurabarishs Yes 10 DLG \nSee 10 : \nMaracha Pajama Parish Yes 5 5 DLG \nMaracha Offude Parish DLG \nMaracha Wanguru Parish DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 66, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 4 \n: selection and implementation of prioritized /flagship projects \nSN Vote Parish Name of Are the flagship \nHow many \nNumber of How many of the How many of the Name Name SACCO projects consistent with enterprises are PDM enterprises are farming enterprises the priority implementing enterprises farming are from the priority commodities selected flagship projects \nenterprises commodity list by the LG? \n\\| 1 ee \u2014 ee \na a \\_ Maracha Tabia Tabia-Oleba Yes Yes 11 10 Yes DLG Ward PDM SACCO \nMaracha Adakada Adakada- Yes Yes \nYes \nDLG Ward Oleba PDM \nSACCO \nPoe Central Central- Yes Yes \nYes \nDLG Oleba Oleba PDM \nWard \nSACCO \nEwazoku- Yes Yes 4 Yes Oleba PDM \nSACCO \n\\_ \nOmbia-Yivu Yes Yes 3 Yes PDM SACCO \nMaracha Amanipi Amanipi- Yes Yes \nYes \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 67, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Maracha Okuvu Okuvu-Yivu Yes Yes 4 4 Yes DLG Parish PDM SACCO \n\\| Maracha Edre-Yivu Yes Yes 7 7 Yes DLG Parish PDM SACCO \nees ee Ambala-Yivu Yes Yes 3 3 Yes DLG Parish PDM SACCO\n8. Maracha Ombia- Loinya-Yivu Yes Yes 8 8 Yes DLG bura PDM SACCO \nParish", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 67, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 68, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Maracha Omba- Ombia-bura- Yes Yes 8:5 8 Yes DLG parish Yivu PDM \nSACCO \nLoinya Omba-Yivu Yes \nParish PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 68, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Yes \nI could not I could not ascertain ascertain \nAnyivu-Tara Yes Yes 5 PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 68, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14. Yiddu Yiddu-Tara Yes Yes \nParish PDM SACCO \nI . ns\n15. Vura Vura-Tara Yes \nYes Parish PDM SACCO \nMaracha Pajama-Tara Yes \nYes DLG Parish PDM SACCO \nMaracha Offude Offude-Tara Yes Yes DLG Parish PDM SACCO \nMaracha Wanguru Wanguru- Yes Yes DLG Parish Tara PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 68, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "64 \nI could not I could not ascertain ascertain \nI could not I could not \nascertain ascertain \nA = en ya en \nYes \nWas the Date loan Loan Were the loan Were they vetted beneficiary from was Amount beneficiaries by a village the approved obtained \nselected through meeting convened PDM enterprise \nthe PDMIS by the enterprise \nDrijaru Stella Yes Yes \ngroups \u201c12-04-2023 : Shs.400,000 Noel I could ascertain. not 19-06-2023 Shsa0000 No Tcould not ascertain. Onyata Karoni Yes 12-04-2023 Shs.400,000 \nI could not ascertain. Adakada Adiga Sunday Yess Yes 5-04-2023 Shs.700,000 \nI could not ascertain. Adakada Lydia Zayo es 12-04-2023 Shs 1,000,000 \nI could not ascertain. i \nCentral Driciru Jennifer Yes 13-07-2023 Shs 400,000 \nI could not ascertain. Ward", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 68, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Maracha Maracha Central Dripari Silvano Yes 13-07-2023 Shs 400,000 \nI could not ascertain. Ward", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nMaracha Maracha Central Ajio jio Alice Ali Ward \nAndega Valerio Ward \nMaracha Maracha Ewazoko Maliko Beatrice ward \n13-07-2023 Shs \n400,000 \nI could not ascertain.", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "DLG", "page": 66, "level": 8}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shs1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I could not ascertain. \n19-04-2023 Shs 800,000 \nI could not ascertain. \nEwazoko Ayikoru Onesta Yes 19-04-2023 Shs 300,000 \nI could not ascertain. ward \nAlicia ici Jackson Yes No \nShs.400,000 \nI could not ascertain. Yes \nShs.1000000 No Icould not ascertain. Shs.800,000 No T could not ascertain, \nMaracha Maracha Ombia Rasul Buni Bura \nMaracha Agami Herbert Bura \nAndruga Gi", "metadata": {"headings": [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}, [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}], [{"headings_0": {"content": "Shs1,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "DLG", "page": 66, "level": 8}}]], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Richa ase", "metadata": {"headings": [{"headings_0": {"content": "Richa ase", "page": 69, "level": 9}}, {"headings_1": {"content": "Shs1,000,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Shs.600,000", "metadata": {"headings": [{"headings_0": {"content": "Shs.600,000", "page": 69, "level": 2}}, {"headings_1": {"content": "Richa ase", "page": 69, "level": 9}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I could not ascertain. \nShs.400,000 \nI could not ascertain.", "metadata": {"headings": [{"headings_0": {"content": "Shs.600,000", "page": 69, "level": 2}}, {"headings_1": {"content": "Richa ase", "page": 69, "level": 9}}, [{"headings_0": {"content": "Shs.600,000", "page": 69, "level": 2}}, {"headings_1": {"content": "Richa ase", "page": 69, "level": 9}}]], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shs.400,000", "metadata": {"headings": [{"headings_0": {"content": "Shs.400,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.600,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I could not ascertain. \nShs.800,000 No Tcould not ascertain.", "metadata": {"headings": [{"headings_0": {"content": "Shs.400,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.600,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "Shs.400,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.600,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shs.450,000", "metadata": {"headings": [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I could not ascertain. Amanipi Viko Agnes Yes Shs.410,000 \nI could not ascertain. Maracha Maracha Loinya Ocokoru Yes \nFlorence \nShs.450,000 \nI could not ascertain. \n65 \n22 Maracha Maracha Wanguru Aliga-Patrick 23 Maracha Maracha Anyivu Mandela Tom Maracha Maracha Ofude Otoma Richard Maracha Maracha Ofude Lekaru Irene \n26 Maracha Maracha i Kana John \n03-08-2023 Shs.1,000,000 \nI could not ascertain. \n03-08-2023 Shs.700,000 \nI could not ascertain. \n17-07-2023 Shs.400,000 \nI could not ascertain. \n18-07-2023 Shs.600,000 \nI could not ascertain. \n27-07-2023 Shs.1,000,000 \nI could not ascertain. \n66 \nAppendix 4 \n(0): Failure to obtain an insurance poli \nVote Parish \nName of \nName of PRF Loan If the loan is for a farming operation, did the borrower Name SACCO beneficiary Amount obtain an agriculture insurance policy under the Uganda \n( Maracha Tabia \\| Tabia\u2014Oleba T/C \\| Maturu Mary \nPDM SACCO \nAgriculture Insurance Scheme (UAIS)? \n\\| Shs.400,000 \\| \\_ \n. \\_ wm \nZZ \nune \na = \nTabia Tabia \u2014Oleba T/C Drijaru Shs.400,000 PDM SACCO Stella \nTabia Tabia -Oleba T/C Onyata Shs.400,000 i PDM SACCO Karoni \nMaracha Adakada Adakada -Oleba Adiga Sunday Shs.700,000", "metadata": {"headings": [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}, [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "Shs.450,000", "page": 69, "level": 3}}, {"headings_1": {"content": "Shs.400,000", "page": 69, "level": 3}}]], "page": 69, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T/C", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \nAdakada-Oleba Lydia Zayo Shs 1,000,000 T/C PDM SACCO \nWard T/C PDM SACCO \nDriciru Jennifer No \nMaracha Central Central -Oleba Dripari Shs 400,000 \nNo \na Maracha a Central \nCentral -Oleba \\| Ajio", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}, [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}], [{"headings_0": {"content": "T/C", "page": 71, "level": 2}}, {"headings_1": {"content": "Shs.450,000", "page": 69, "level": 3}}]], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20000 Shs 400,000", "metadata": {"headings": [{"headings_0": {"content": "20000 Shs 400,000", "page": 71, "level": 1}}, {"headings_1": {"content": "T/C", "page": 71, "level": 2}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Se Maracha", "metadata": {"headings": [{"headings_0": {"content": "Se Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "20000 Shs 400,000", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Central \nEwazoko-Oleba ee Andega Valerio", "metadata": {"headings": [{"headings_0": {"content": "Se Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "20000 Shs 400,000", "page": 71, "level": 1}}, [{"headings_0": {"content": "Se Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "20000 Shs 400,000", "page": 71, "level": 1}}]], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Shs1,000,000", "metadata": {"headings": [{"headings_0": {"content": "ee Shs1,000,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Se Maracha", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meee Maracha", "metadata": {"headings": [{"headings_0": {"content": "meee Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "ee Shs1,000,000", "page": 71, "level": 4}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[now Ewazoko", "metadata": {"headings": [{"headings_0": {"content": "[now Ewazoko", "page": 71, "level": 1}}, {"headings_1": {"content": "meee Maracha", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|ceonsacco Ewazoko-Oleba [ucomaree Maliko Beatrice \nen0.00 Shs 800,000 \nward T/C PDM SACCO Onesta", "metadata": {"headings": [{"headings_0": {"content": "[now Ewazoko", "page": 71, "level": 1}}, {"headings_1": {"content": "meee Maracha", "page": 71, "level": 1}}, [{"headings_0": {"content": "[now Ewazoko", "page": 71, "level": 1}}, {"headings_1": {"content": "meee Maracha", "page": 71, "level": 1}}]], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tends Maracha", "metadata": {"headings": [{"headings_0": {"content": "Tends Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "[now Ewazoko", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Arbab Ambala \nTpomstoco. Ambala- Yivu [Jaton Alicia", "metadata": {"headings": [{"headings_0": {"content": "Tends Maracha", "page": 71, "level": 1}}, {"headings_1": {"content": "[now Ewazoko", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e000 Shs.400,000", "metadata": {"headings": [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \n14 Maracha Okuvu Okuvu-Yivu PDM Burua Ajeani Shs.800,000 SACCO \n67 \n15 Maracha Okuvu Okuvu-Yivu PDM Letaru Shs.600,000 SACCO \nDoreen \n16 Maracha Ombia Bura-Yivu Rasul Buni Shs.400,000 PDM SACCO \n17 \\|Maracha \nOmbia Bura-Yivu Agami Herbert Shs.400,000 PDM SACCO \nEdre Edre-Yivu PDM Andruga Shs.800,000 SACCO \nGift \nSACCO \nFostino \nAmanipi Amanipi Yivu Viko Agnes Shs.410,000 PDM SACCO \nLoinya Loinya-Yivu PDM Ocokoru Florence Shs.450,000 SACCO \nWanguru Wanguru-Tara Aliga-Patrick PDM SACCO \nAnyivu Anyivu-Tara PDM Mandela Shs.700,000 Ofude-Tara PDM Otoma Richard Shs.400,000 \nOfude-Tara PDM Lekaru oo Shs.600,000 SACCO \nIrene \nYidu- Tara PDM Kana Shs.1,000,000 SACCO \nJohn \nNo No \n= Pt = No \nNo No \nNo \n\\| \nParish Name of Name of Loan Amount Loan Amount Project Status of the project \nRemark Name Name SACCO PRF as per as per funded \nbeneficiary SACCO household \nrecords \nevidence", "metadata": {"headings": [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}, [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}], [{"headings_0": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}, {"headings_1": {"content": "Tends Maracha", "page": 71, "level": 1}}]], "page": 71, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_provided", "metadata": {"headings": [{"headings_0": {"content": "_provided", "page": 73, "level": 3}}, {"headings_1": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Maracha \\| Taba \\| Maturu Mary \\| Tabia-", "metadata": {"headings": [{"headings_0": {"content": "_provided", "page": 73, "level": 3}}, {"headings_1": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_provided", "page": 73, "level": 3}}, {"headings_1": {"content": "e000 Shs.400,000", "page": 71, "level": 4}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shs.400,000 \"~~ Shs.", "metadata": {"headings": [{"headings_0": {"content": "Shs.400,000 \"~~ Shs.", "page": 73, "level": 5}}, {"headings_1": {"content": "_provided", "page": 73, "level": 3}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 73, "level": 1}}, {"headings_1": {"content": "Shs.400,000 \"~~ Shs.", "page": 73, "level": 5}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Oleba T/C Maize \nPDM", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 73, "level": 1}}, {"headings_1": {"content": "Shs.400,000 \"~~ Shs.", "page": 73, "level": 5}}, [{"headings_0": {"content": "400,000", "page": 73, "level": 1}}, {"headings_1": {"content": "Shs.400,000 \"~~ Shs.", "page": 73, "level": 5}}]], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "400,000", "page": 73, "level": 1}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \nMaracha Tabia Tabia \u2014 Drijaru Shs.400,000 Shs.400,000 Cassava Oleba T/C Stella growing PDM \nSACCO \nMaracha Tabia i Onyata Shs.400,000 Shs.400,000 Maize Karoni", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "400,000", "page": 73, "level": 1}}, [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "400,000", "page": 73, "level": 1}}], [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "400,000", "page": 73, "level": 1}}], [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "400,000", "page": 73, "level": 1}}]], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "x + a di LU \nDi Adakada Adakada - Adiga Shs.700,000 Shs.700,000 Growing \nBeneficiary grows Oleba T/C Sunday beans groundnuts PDM \ncontrally to beans \nSACCO \nand rice for his group. \nHe also used part of the money to purchase goats and", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}, [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], [{"headings_0": {"content": "growing", "page": 73, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}]], "page": 73, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sheep.", "metadata": {"headings": [{"headings_0": {"content": "sheep.", "page": 74, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], "page": 74, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maracha Adakada Adakada- Lydia Zayo Shs 1,000,000 Shs. 1,000,000 Beans \nThe", "metadata": {"headings": [{"headings_0": {"content": "sheep.", "page": 74, "level": 1}}, {"headings_1": {"content": "growing", "page": 73, "level": 1}}], "page": 74, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 74, "level": 1}}, {"headings_1": {"content": "sheep.", "page": 74, "level": 1}}], "page": 74, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \n= \nOleba T/C and Rice grows groundnuts PDM \ncontrary to beans SACCO \nand rice for his enterprise group. \nMaracha Central Central \u2014 Driciru Shs 400,000 Shs 400,000 Coffee Ward Oleba T/C Jennifer growing PDM \nSACCO \n70 \nMaracha Central Central \u2014 Dripari Shs 400,000 Shs 400,000 Coffee \nI could not verify 1 \nWard Oleba T/C Silvano growing the authenticity of PDM the project since SACCO coffee plants were", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 74, "level": 1}}, {"headings_1": {"content": "sheep.", "page": 74, "level": 1}}, [{"headings_0": {"content": "beneficiary", "page": 74, "level": 1}}, {"headings_1": {"content": "sheep.", "page": 74, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 74, "level": 1}}, {"headings_1": {"content": "sheep.", "page": 74, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 74, "level": 1}}, {"headings_1": {"content": "sheep.", "page": 74, "level": 1}}]], "page": 74, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "already", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 75, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 74, "level": 1}}], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mature(over 1", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 75, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 74, "level": 1}}], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "year)", "metadata": {"headings": [{"headings_0": {"content": "year)", "page": 75, "level": 2}}, {"headings_1": {"content": "already", "page": 75, "level": 2}}], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maracha Central Central \u2014 Ajio Shs 400,000 Shs 400,000 Cassava I \nWard Oleba T/C Alice growing PDM \nSACCO \nMaracha Central Ewazoko- Andega Shs1,000,000 Shs1,000,000 Produce Ward Oleba T/C Valerio", "metadata": {"headings": [{"headings_0": {"content": "year)", "page": 75, "level": 2}}, {"headings_1": {"content": "already", "page": 75, "level": 2}}, [{"headings_0": {"content": "year)", "page": 75, "level": 2}}, {"headings_1": {"content": "already", "page": 75, "level": 2}}]], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "buying", "metadata": {"headings": [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the PDM and beneficiary used SACCO selling part of the funds for growing groundnuts which is not part of his enterprise group \n71 \nMaracha Ewazoko Ewazoko- Maliko Shs 800,000 Shs 800,000 Produce ward Oleba T/C Beatrice \nPDM \nSACCO \nMaracha Ewazoko Ewazoko- Ayikoru Shs 300,000 Shs Beans ward Oleba T/C Onesta 300,000 buying PDM \nand \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}, [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}], [{"headings_0": {"content": "buying", "page": 75, "level": 2}}, {"headings_1": {"content": "year)", "page": 75, "level": 2}}]], "page": 75, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "selling", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], "page": 76, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maracha Ambala Ambala- Alicia Shs.400,000 Shs.400,000 Yivu PDM Jackson \nSACCO \nae Ambala- Anzeru Shs.1000,000 Shs.1000,000 Piggery Yivu PDM Beatrice \nSACCO \n72 \nOkuvu- Shs.800,000 Shs.800,000 Banana Yivu PDM growing SACCO \nOkuvu Okuvu- Letaru Shs.600,000 Shs.600,000 Banana Yivu PDM Doreen", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}, [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}], [{"headings_0": {"content": "selling", "page": 76, "level": 1}}, {"headings_1": {"content": "buying", "page": 75, "level": 2}}]], "page": 76, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], "page": 77, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \nOmbia Ombia Rasul Buni Shs.400,000 Shs.400,000 Cassava Bura Bura-Yivu growing PDM \nSACCO \nOmbia- Ombia Agami Shs.400,000 Shs.400,000 Maize Bura Bura-Yivu Herbert growing PDM \nSACCO \n73 \nMaracha Edre Edre-Yivu Andruga Shs.800,000 Shs.800,000 PDM \nGift SACCO \nEdre-Yivu Afeku Shs.450,000 Shs.450,000 \nPDM \nFostino \nSACCO \nMaracha Amanipi Amanipi Viko Agnes Shs.410,000 Shs.410,000 Sheep", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}, [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}], [{"headings_0": {"content": "growing", "page": 77, "level": 1}}, {"headings_1": {"content": "selling", "page": 76, "level": 1}}]], "page": 77, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ".410,", "metadata": {"headings": [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}], "page": 78, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yivu PDM rearing SACCO \nMaracha Loinya- Ocokoru Shs.450,000 Shs.450,000 Soya \nThe \nbeneficiary use Yivu PDM Florence \nbean \nd the funds to grow SACCO growing maize yet she belongs to Soya growing enterprise group \nMaracha Wanguru Wanguru- Aliga-Patrick Shs.1,000,000 Shs.1,000,000 Sheep Tara PDM rearing SACCO \nMandela Shs.700,000 Shs.700,000 Goat ; \nTom", "metadata": {"headings": [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}, [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}], [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}], [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}], [{"headings_0": {"content": ".410,", "page": 78, "level": 1}}, {"headings_1": {"content": "growing", "page": 77, "level": 1}}]], "page": 78, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rearing", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 79, "level": 1}}, {"headings_1": {"content": ".410,", "page": 78, "level": 1}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Otoma Shs.400,000 Shs.400,000 Sheep The beneficiary Richard rearing together with wife each received funds contravening to the guidelines \nOfude- Lekaru Shs.600,000 Shs.600,000 Goat \nThe", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 79, "level": 1}}, {"headings_1": {"content": ".410,", "page": 78, "level": 1}}, [{"headings_0": {"content": "rearing", "page": 79, "level": 1}}, {"headings_1": {"content": ".410,", "page": 78, "level": 1}}]], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 79, "level": 2}}, {"headings_1": {"content": "rearing", "page": 79, "level": 1}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tara PDM Irene", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 79, "level": 2}}, {"headings_1": {"content": "rearing", "page": 79, "level": 1}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rearing", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 79, "level": 1}}, {"headings_1": {"content": "beneficiary", "page": 79, "level": 2}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and her husband SACCO \nreceived separate funds yet they belong to the same household. This violates", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 79, "level": 1}}, {"headings_1": {"content": "beneficiary", "page": 79, "level": 2}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 79, "level": 1}}, {"headings_1": {"content": "rearing", "page": 79, "level": 1}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "75", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 79, "level": 1}}, {"headings_1": {"content": "rearing", "page": 79, "level": 1}}], "page": 79, "document_name": "Maracha District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Masaka District Local Government Report of The Auditor General 2023.chunks.json b/reports/chunks/Masaka District Local Government Report of The Auditor General 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..33f7d99c6b64a18cc5a027752c95ad17b1871b1c --- /dev/null +++ b/reports/chunks/Masaka District Local Government Report of The Auditor General 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MASAKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "{ Mir,", "metadata": {"headings": [{"headings_0": {"content": "{ Mir,", "page": 1, "level": 3}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "= + \u00a3 IA", "metadata": {"headings": [{"headings_0": {"content": "{ Mir,", "page": 1, "level": 3}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "a r", "metadata": {"headings": [{"headings_0": {"content": "a r", "page": 1, "level": 2}}, {"headings_1": {"content": "{ Mir,", "page": 1, "level": 3}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "y", "metadata": {"headings": [{"headings_0": {"content": "a r", "page": 1, "level": 2}}, {"headings_1": {"content": "{ Mir,", "page": 1, "level": 3}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORI GINAL, Copy", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}, {"headings_1": {"content": "a r", "page": 1, "level": 2}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}, {"headings_1": {"content": "a r", "page": 1, "level": 2}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], "page": 1, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of Contents \nPage Table Of COMtENtS \nii 00... ceescesessessesseseeseesessesseesssssssssstestansessssssesssessusasansateatsansstssssisasseisaseasaeaeeeeeve, \nList OF ACFONYMS. iii 0... ccccceecssteseesesessessssesesessescsssssssssussessvssesvsasevsssevsavsusansusassatersatsiisissnsatavesesteseeeeseeseseees \nOPINION... cece ccccsesceseseseesneseeneenesnesssssesssssstessesssesessssisasssnssssavsrsssesrsesssnssssuseaseussusensatsaeaessestsateaseeveees i BASIS FOR OPINION .........cssssssesessesssssssssssssseesecsessssssssssssaneevsssssssssessassussussuetivsnseseaveasessessessesseaseaserseeves ft KEY AUDIT MATTERS ...0...cecccscssessesessesessssucscssessssussesscsvssssuvevsusavsusareassusasstansatssssisavssesisavevesseavereeseeseeeees 1 \n1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......uaaaaasnnnnenn. 8 \nEMPHASIS OP MAT TER \n10 ssurszesssessesesststtiasiconaneneaneennsenconnenaenuncansnsossnuesunaruvesnveenatenencersureesaveneurvgsestnce \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 \nDE ie BE NER 11 men EEE EEE, \n4.0 Implementation of Key Government Grants/Programmes ..........n.nnn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 Education Development Grant \n13 ..........ccccccccecsscssesseessssesssssessesssssssssseceussussseatssstssessensesseseasesees \n4.3 Micro Scale Irrigation... \n16 eeeeccesesscsssssssssssussssssssessscscssssessesssssssussueessassusaesessessessessesseesensecees \n4.4 \nLow recovery of Youth Livelihood Funds and UWEP funds... 18 \nOTHER INFORMATION ....0.....ccscscssssesssssseessesseesssessessscsssssssrsevseressvsarecessssssressnssessseesuearetstessessseesessesaven 18 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .....c.cccccccssscsesssesseeseeeees 18 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........ccccccccesceees 19 OTHER REPORTING RESPONSIBILITIES .00.....ccccccsssessesssssessessesssessessessssssssssenssnearersvessessesavensessven 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........cccccccssseecsesseesessesstessesseenses 20 \n5.0 \nImplementation of the Parish Development Model... 20 \nAPPENGiCeS \n27 0... eeeececsesseeeesesesvesesesssvsscscsssevsusessecessvsacavsacavsveasasassusasstsssatssestsssaveversseseivessavaveivaveeveveveeveee \nList of Acronyms \nAcronym \nMeaning DLG \nDistrict Local Government ' \nFY Financial Year \nGoU Government of Uganda INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions MoES \nMinistry of Education MoFPED \nMinistry of Finance, Planning and Economic Development NIRA \nNational Identification & Registration Authority PDC \nParish Development Committee PDM \nParish Development Committee PFMA Public Finance Management Act PRF \nParish Revolving Fund SACCO \nSavings and Credit Cooperative Organization UgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MASAKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Masaka 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 Masaka 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": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}]], "page": 2, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Masaka District Local Government 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.27,162,055,628 out of which UGX.23,093,811,831 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "ORI GINAL, Copy", "page": 1, "level": 6}}]], "page": 4, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 5, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| sn Details Budget Warrants % funding", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 5, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 8}}], "page": 5, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], "page": 5, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Recurrent (Wage 16,037,937,982 16,037,937,977 100 Recurrent (Non-wage) 2,963,391,475 52 Development 5,464,763,386 75 Total \\| \\_27,162,055,628 23,093,811,831 85 Out of the total warrants of UGX.23,093,811,831, I reviewed the utilisation of warrants worth UGX.15,528,122,588 (66.5%) as summarised in the table below SN Details Actual Cumulative Cumulative expenditure Actual % out of \\| (UGX) expenditure total warrants 1 Wage expenditure 14,105,930,163 14,105,930,163 61 2 PDM expenditure audited 3 Education grant - Formerly SFG 18,010,100 14,123,940,263 61.2 272,263,712 14,396,203,975 62.3 Micro scale irrigation 291,795,230 14,687,999,205 63.6 5 Water Development grant 369,567,853 15,057,567,058 65.2 6 \\| DDEG and URF Total of the utilised warrants audited 295,509,664 15,353,076,722 66.5 15,353,076,722 Out of the total warrants of UGX.23,093,811,831 in the financial year 2022/2023, UGX.10,170,508,822 (44%) was spent on General staff salaries for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this report. No Observation Recommendation 2 Non-Tax Revenues 60,532,808 133,054,045 252,097,576 funds. Total 133,054,045 193,586,853 429,341,189 The District over collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1 Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned Key activities. No Out-put Activity Purpose of the un- Budget implemented Amount activities (UGX) 1 000004 Revenue To enhance revenue 37,379,548 Finance and mobilization collections Accounting was scaled down 2 00014 Funding Council Monitoring 203,174,009 Administrative activities, Fuel, implementation of and Support welfare, activities and service Services stationery and delivery. vehicle maintenance. 3 010017 224003 To increase 188,787,632 Machinery Agricultural agricultural acquisition and Supplies and production. maintenance Services Total 429,341,189 The under collection of local revenue was attributed to the following; e Closing of shops at various landing sites. Most of the land fees are now being collected by the Centre e Low turn up of farmers to co-fund Micro Scale Irrigation Projects. e 1.2 Performance of GOU warrants The District had an approved budget of UGX.24,377,373,109 to implement The Accounting the various programmes, out of which UGX.21,768,342,282 was warranted Officer is advised to resulting in a shortfall of UGX.2,609,030,827 representing 89% roll over performance. unimplemented activities to the The performance of warrants for each of the programmes is shown in subsequent period. appendix 2 The UGX.2,609,030,827 that was", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}]], "page": 5, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], "page": 8, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Observation Utilization of Warrants Out of the total warrants of UGX.21,768,342,282 availed during the year, I advised the UGX.19,029,847,865 was utilized by the entity resulting in un-utilized Accounting Officer to UGX.2,738,494,417 representing utilization of 87% as shown in ensure that planned warrants of recruitments are appendix 3 carried out and Warrants (UGX) Utilised % increase sensitization Programme warrants utilis of farmers to uptake ER) BEIN the micro scale 2,522,865,678 585,031,354 77 irrigation equipment Industrialization \u2014\\_\u2014 Tourism ae Development \\| and Agro- rollover activities an \\| 592,401,137 51,513,271 91 implemented to not Natural Environment \\| 99 the subsequent year. Private Sector Development 40,651,727 \\| 282,461 \\| \\| 511,530,177 6,212,473 99 Integrated Transport Infrastructure \\| 9,790,033,080 \\| 899,039,996 \\| ot Human Capital Development 5,799,415,674 1,116,325,439 81 Public Sector Transformation \\| \\| and 177,110,057 335,479 100 Community Mobilization Mindset 562,563,793 795,285 100 Governance and Security 1,771,770,959 78,958,659 96 Development Plan Implementation 21,768,342,282 2,738,494,417 87 Total = warrants that were not utilized were meant for the following key The activities that were partially or not implemented at all. key activities affected b under-utilization of warrants Table Showing No Programme Warrants not Activities Reason for the Utilized affected by underutilization of the under warrants utilization 1,116,325,439 Pension, This was due to Public Sector Gratuity and mismatch in dates Transformati travel inland birth for retirees, on death of some pensioners, delay in filling Life certificates for the pensioners that are receiving survivors benefits and the ban on recruitment by \\| MOPS. 78,958,659 Payment staff This was due to the Development Salary ban on recruitment No Observation Recommendation Community 335,479 Staff salary Staff with disciplinary mobilization issues & mind-set change Private 282,461 Staff salary Staff with disciplinary Sector and travel issues development inland Governance 795,285 Travel inland Staff with disciplinary & Security and staff issues sala Total 2,738,494,417 As a result of failure to utilise warrants; e Accessibility to some areas of the district was affected due to a bad road network. e Some farmers did not receive irrigation equipment as planned. The Accounting Officer explained that these funds were part of excess wage un-utilized due to recruitment ban by MOPs, Mismatch in dates of birth for some retirees and late release of development funds which could not enable service providers to complete projects. 1.5 \\| Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}]], "page": 8, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Development Construction DDEG 24,997,800 Ex we; \nComplete and Plan of five : functional implementation h . \nstance lined tee \neae \npit latrine at", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 3}}], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "assy", "metadata": {"headings": [{"headings_0": {"content": "assy", "page": 10, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 3}}], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kikonda \n\\| \n4 Primary \n\\| \nschool \nFr \n2, Construction DDEG 28,141,000 Complete and 7 \nof four = functional stance lined", "metadata": {"headings": [{"headings_0": {"content": "assy", "page": 10, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 3}}, [{"headings_0": {"content": "assy", "page": 10, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 3}}]], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[ a", "metadata": {"headings": [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "pit latrine \nSe \u2014 Bas with 2 are \nI \nbathrooms \nSete \nat Bukeeri HC III \n3, Integrated Mechanized URF 31,012,000 \na sy \nAt the time of - \nTransport maintenance inspection, \n1.7.2 The service delivery under focus areas \nI sampled Seventeen (17) out of Twenty five (25) activities in three (3) focus areas with a total expenditure of UGX.933,626,796 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 Amount (UGX) Key recommendation(s) \n\\| \\| \\_ ee \\|", "metadata": {"headings": [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}, [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}], [{"headings_0": {"content": "[ a", "page": 10, "level": 1}}, {"headings_1": {"content": "assy", "page": 10, "level": 3}}]], "page": 10, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 11, "level": 8}}, {"headings_1": {"content": "[ a", "page": 10, "level": 1}}], "page": 11, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "metadata": {"headings": [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], "page": 11, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": ". \ne \nDevelopment masonry rain water tank \nadvised to get a new grant \ne Construction of a 4 stance \\| \ncontractor to implement the lined pit latrine \nactivity that was not \\| \n\\| \n\\| Construction of Piped implemented \n\\| \n\\| \nWater \nSupply and installation of \n\\| \n10,000 ltrs rain water \nharvesting tanks \ne Design od piped water \nsystem", "metadata": {"headings": [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}, [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}], [{"headings_0": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, {"headings_1": {"content": "Water", "page": 11, "level": 8}}]], "page": 11, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "metadata": {"headings": [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], "page": 11, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Construction of 2 \nI FulyImlemned == Development classroom blocks \nGrant e Construction of 3 \nclassroom blocks \ne Supply of 3 seater desks to \nvarious school \ne Purchase of a laptop \n\\| Microscale \\| Installation of 11 irrigation 291,795,230 \\| advised the \n\\_ . T Accounting Officer irrigation \\| equipment. \n\\| to liaise with relevant authority \\| for timely release of funds and \\| \n\\| roll over un implemented \\| \n\\| \nactivities to FY 2023/2024 \n933,626,795 . u \\| Total \n\\| \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM \n155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nwarranted. \npublic service for clearance to recruit Out of the total warrants, UGX.10,170,508,822 was utilized by the upon lifting the ban. DIG resulting in un-utilized warrants of UGX.939,812,211 \nrepresenting utilization of 84.6% as summarized in the table below; \nApproved Supplement Revised Warrant Payme Unspent Budget (UGX) ary (UGX) Budget s (UGX) nts Balance (UGX) (UGX) (UGX) 9,397,375,267 1,712,945,767 11,110,32 11,110,32 10,170, 939,812,2 1,034 1,033 508,822 11 \nThe Accounting Officer explained that UGX.939,812,211 remained unspent by close of the Financial Year due to the ban on recruitment that was placed by the Ministry of Public Service as per communication dated herewith attached. The District could not fill the critical vacant positions like that of District Education Officer, District Production Officer and Principal Internal Auditor. \n2.2 \nValidation of employees on the entity payroll \nThe District had 812 employees on the IPPS payroll of which 701 I advised the (86.33%) were fully verified, 96 (11.82%) partially verified, and 15 Accounting Officer to (1.85%) did not show up. \nengage the concerned Service In addition, 5 individuals had not accessed the payroll by end of June, Commissions \nand", "metadata": {"headings": [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}]], "page": 11, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of obtain \nminute the District wage bill. \nextracts for the The following observations were made; \nvalidation of the employees by Ministry a) Out of 812 employees 701 (86.33%) appeared for the validation of Public Service. exercise and presented all the pre-requisite documents to confirm \ntheir existence and regularity of recruitment.", "metadata": {"headings": [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], "page": 12, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "b) 96 (11.82%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. c) A total of 15 (1.85%) employees on the payroll did not appear for the validation and were categorised as follows; i. 3 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for justifiable reasons which included study leave abroad, staff who had no National IDs at the time of validation. ii. 12 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase the attention of the length of service, it may lead to the irregular extension of employee Ministry of Public service. Service within a specified timeline for The Accounting Officer acknowledged the audit observation and appropriate action. promised to submit the cases to Ministry of Public Service for correction. 2.4 Review of the Entity Staff Establishment During the audit, I undertook procedures to review the completeness I advised the and relevancy of the entity establishment and noted that; Accounting Officer to i. Out of 194 approved positions, a total of 137 positions were re-assess the filled leaving a gap of 56 vacant positions. District\u2019s establishment and ii. The entity did not have an approved and costed staff liaise with the establishment for primary, secondary and tertiary institutions while responsible the staff structure for health facilities issued by Ministry of Health was stakeholders with a not incorporated into the district approved structure. view to mobilizing resources to fill critical positions to The Accounting Officer explained that recruitment for this Financial enhance service Year were banned by the Ministry of Public Service and that delivery. management was awaiting lifting of the ban and wage provision to fill the vacant positions. 2.5 Payment of wage off the IPPS I advised the A comparison of the IPPS payroll register and IFMS payment file Accounting Officer to revealed that UGX.1,880,228 was paid off the IPPS to 1 employee. only pay salary through the IPPS to The Accounting Officer explained that the employee was a new recruit avoid payments to who had not accessed the", "metadata": {"headings": [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}, [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}], [{"headings_0": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, {"headings_1": {"content": "Construction of 50, 000!trs 369, 567, \u201a853 | The Accounting Officer is", "page": 11, "level": 8}}]], "page": 12, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}], "page": 14, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nMasaka District budgeted and received UGX.408,492,895 for Rural Water Supply and Sanitation Conditional Grant in the financial year 2022/23 out of which a sum of UGX.369,567,853 (90%) was spent resulting into un-utilized funds of", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "i Education | e Borehole rehabilitation. |. 272,263712", "page": 11, "level": 3}}]], "page": 14, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.38,925,042.", "metadata": {"headings": [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], "page": 14, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n\\| \n1 Rural Water and Deep bore hole drilling \nPlanned quantity Actual quantity \\| \n2 0 Sanitation Sub-Grant Construction of Mansonary tanks 4 \n4 (traditional Supply and installation of rain 5 \n5 component) water harvesting tanks \nRehabilitation of boreholes 13 13 \nConstruction of VIP latrine iL 1 \n2 Piped Water Sub- Construction of piped water 1 \n1 Grant (UgIFT scheme at Buliro Kyanamukaka \ncomponent) \noe All projects had their procurement adverts published by 30th June 2022 and contracts awarded by 31st October 2022. \nThe District had land agreement for the Six water facilities constructed. \ne \noe The district had a water quality testing kit and tests conducted revealed that the yields were equal and above the required standard. \nThe water tests revealed that water in 19% of the existing water sources and o \nall of the new water sources were suitable for human consumption. \n4.1.1.1 Areas of Improvement \nI noted the following areas where the District needed improvement; \n4.1.1.2 Funding and Absorption \nI reviewed the budget performance of Masaka DLG and noted the following; \noe The District budgeted and received UGX.408,492,895 for Rural Water Supply and Sanitation Conditional Grant in the financial year 2022/23 out of which a sum of UGX.369,567,853 (90%) was spent resulting into un-utilized funds of UGX.38,925,042. The unitised balance was mainly for Rural Water and Sanitation Sub-Grant (traditional component). Details in table below. \nCategory Approved Release Expenditure % Estimate \nAbsorpt ion \n\\| Ki (UGX) \n(B) (UGX) \n(C) (UGX) \\| ie C) ai Rural Water and 728,753 247,728,753 208,803,711 38,925,042 Sanitation Sub- \n(traditional \ncomponent ff u Piped Water Sub-", "metadata": {"headings": [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}, [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}]], "page": 14, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "zz 764,142 \u2014", "metadata": {"headings": [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], "page": 15, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Grant (UgIFT component \nOut of the planned Seven (7) activities, 6 were fully implemented, 1 activity was oe \nnot implemented. Details are in Appendix 5 \nPartial absorption of grant funds led to partial implementation of the projects hence limiting service delivery. \nThe Accounting Officer explained that the contractor was unable to implement the \ne 74 (13%) out of 550 existing water facilities were not functional as shown in Appendix 6 \nNon-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the larger number of non-functional sources were shallow wells that were steadily being phased out due to water quality problems caused by population pressure. \nRecommendation. \nI advised the Accounting Officer to address the issue to the concerned authorities so that adequate funds are released to repair and replace the non-functional water sources. \n4.1.1.4 Inspection of water Grant activities. \nI conducted physical inspections of three (3) projects implemented at UGX.256,455,858 on 20\" December 2023 to assess service delivery indicators. I observed the following as summarised in the table below. \nSN Project Planned Activities Pictorial Evidence Recommendation 1 4 Stance Lined e Excavation of a hole \nAll planned \\} \nPit Latrine. e Building works \nactivities were Fully y \na \nUGX.26,785,371 \u00b0 Floor works .\". implemented . Plastering \nf \ne Shutting f \n\u00b0 Roofing \n\u00b0 Painting \n2 50,000 Litres e Installation of a Mansonary Rain 50,000 litre tank \nWater Tanks. e Construction of a wall \\| =) UGX. 96,845,763 to protect the tank \n. Installation of taps \nENT \nAll planned activities . =. = \n22% were Fully \u20ac implemented \nfi \n3 Construction of \u0131e Building of pump \\|\\| \nAll planned activities . \n> \nPiped \nWater house and installation \\|! rs \nwere fully \\| \nSupply System of pump Km implemented \\| \n(Borehole e Construction of \nPumped). transmission line \nUGX. . Construction of \n132,824,724 reservoir tank \nthree (3) classroom blocks, Two five (5) stance pit latrines, supply of 3 seater desks to various primary schools and purchase of laptop. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}]], "page": 15, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "o The District maintained 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. \no All projects were screened for likely environmental and social impacts. More to that, review of the contract revealed that all contracts included measures to mitigate environmental and social risks identified and standard clauses as contractor's responsibility \noe The District incorporated Education Development Grants Project activities into the district budgetary framework and were approved. \no All funds were spent on activities within approved Education Development Grant work plan \no All procurements were awarded to the best evaluated bidders and contract management records were properly maintained. \no All 4 sampled Projects/programs worth UGX.272,846,320 had contract managers appointed from user groups or sector specialists. \nExpenditure amounting to UGX 272,263,712 was fully accounted for \n\u00a9 The internal auditor audited Education Development Grants Projects and certified the payment vouchers and works executed. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Review of Budgeting and allocation \na) \nBudget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as \nInvestment service Allocation costs(B) \ninconsistent More than zero but up to \nwith \n0 5% 0% guidelines Total \n277,468,154 \nNon-allocation of funds to investment service costs such as developing bills of quantities, environment impact assessment, and engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer explained that these funds were used to complete unfinished projects. However, in future the guidelines will be strictly followed. \nRecommendation \nI advised the Accounting Officer to always ensure compliance with the grant", "metadata": {"headings": [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}, [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}], [{"headings_0": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, {"headings_1": {"content": "UGX.38,925,042.", "page": 14, "level": 8}}]], "page": 17, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.2.2.2 Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nNo. Project Contractor and Planned Activities Pictorial Evidence \nAudit Amount \nconclusion", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}]], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Constructio Kyamulimbwa e Building ttl \u2014<3All planned n of a Carpentry works : Z activities \n5 \nthree \u2014 Workshop and e Roofing / a \nwere Fully classroom Nee . Construction Ltd. e Plasterin ; asin Eee hes implemente block with UGX.107,325,775 \ng > and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "f \u2014<\u2014\u2014\u2014 = \na thunder e Shutting Le functional. arrestor at oe a \n;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "zz 764,142 \u2014", "page": 15, "level": 1}}], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Zu", "metadata": {"headings": [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": ". Tekera - e Floor Kanywa works Primary School in Kanywa Parish, Buwunga Sub County Constructio Kamuzinda General . Building \u201cAll: planned nof atwo Enterprises. works Jactivities - No. Project Contractor and Planned Activities Pictorial Evidence Audit Amount conclusion 3\\} Constructio Gordon Chris e Pit xz Tr \\| All planned n of five General Enterprises excavati ae = activities stance UGX.25,241,557 on were Fully lined pit e Building 12.4 implemente Latrine at works er d and \u2014 Kasaka e Primary Plasterin = I. meer functional. g School in e Roofing Kasaka shutting Parsh, \u00b0 Painting Buwunga floor S/County works 4 Constructio Kamuzinda General e Pit A Me FE 7 All planned n of five Enterprises excavati Aa eee activities : ae stance UGX.51,761,054 on pest \\| were Fully lined pit e Building i sae implemente \\| Latrine at works d and Excess ; > eed Luzinga e Plasterin \u00a9 ae wee functional. i and g Zr Lukodde e Roofing Mos shutting \\| Sieve oY Primary e Painting as) sl Schools. floor works Total 251,505,993 4.3 Micro Scale Irrigation The GoU is implementing the micro scale irrigation programme in Masaka District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. The District budgeted and received UGX.480,582,861 (100%) to implement the following activities. SN Category Activity Planned Actual quanti = quantity 1 Capital Development (micro Installation of irrigation 14 11 scale irrigation equipment) equipment Complementary services Training of farmers 30 30 Setting up demo farms 4 4 Suppliers\u2019 selection criteria was adhered to and suppliers offered trainings and e technical support to farmers during the warranty period. e All payment vouchers worth UGX.291,795,230 related to micro scale irrigation activities were fully accounted for 4.3.2 Areas of improvement I noted the following areas where the District needs improvement; 4.3.3 Funding of Micro-Irrigation program A review of the approved budget estimates and detailed Central Government Grants performance noted that the District budgeted and received UGX.480,582,861 (100%). Out of funds received, UGX.291,795,230 (61%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.188,787,631 (39%). 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", "metadata": {"headings": [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Zu", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Zu", "page": 18, "level": 1}}], "page": 20, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.4 \nLow recovery of Youth Livelihood Funds and UWEP funds \nMasaka district received YLP funds worth UGX.1,691,487,924 from the FY 2014/15 and UGX.396,424,995 UWEP in 2017/18. \nBy the time of audit, the District had not recovered all the funds detailed in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Zu", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Zu", "page": 18, "level": 1}}]], "page": 21, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Funds Amount Amount Amount Recovery received recovered outstanding % ag e \\| YLP 1,053,743,995 183,039,395 870,704,600 17.4% 2 UWEP 637,743,929 213,385,600 424,358,329 33.5% \\| eee 1,691,487,924 396,424,995 1,295,062,929 23.4% \nFailure to collect all the outstanding funds denies revolving funds to be disbursed to other groups of women and youths and hinders the attainment of the program", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], "page": 21, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to the fact that some youth groups disintegrated while some businesses collapsed due to post Covid 19 effects. \nRecommendation \nI advised the Accounting Officer to include in the budget for operation costs for the staff to follow up and recover funds that were given to the youth and women groups. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}]], "page": 21, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], "page": 22, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other the the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}]], "page": 22, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "All the 20 priorities received from 10 Sub Counties/Town councils were incorporated in the entity\u2019s budget/work plan. \nOut of UGX.1,800,000,000 budgeted by MoFPED for funding of Masaka District PDM SACOOs, a sum of UGX.1,800,000,000 was disbursed to 18 PDM SACCOs, with no cases of under and over funding. \nThe HLG Core Implementation team was fully constituted as per the guideline. \n\u00b0 There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities. \nThere was Support for the continuous formation of PDM enterprise groups. \n\u00a9 \n08 There was training of the PDM enterprise groups and SACCOs. \n6 There was continuous data collection at household and community levels. \n0 PDCs were fully constituted as per the guideline. \no All PDCs in the 10 Sampled SACCOs held all the quarterly meetings and the Parish priorities and action plans for the FY 2022/2023 were prepared by all PDCs. \nAll the 10 sampled SACCOs constituted the committees of the supervisory, executive committees as well as the Loan committee. \nIn the 10 sampled SACCOs, a leadership vetting committee was elected and", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 21, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], "page": 24, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "inaugurated", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 24, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 21, "level": 1}}], "page": 24, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All the 10 sampled PDM SACCOs operated with a fully constituted Board who had filled in expression of interest forms prior to being elected. \nThe training of trainers (Core Implementation team) and local experts was carried out. \nThe HLG core implementation team trained households and enterprise group leaders in 10 sampled parishes on household visioning and enterprise analysis. \nAll the 10 sampled SACCOs were registered under the Cooperative Societies Act as detailed in. \nAll the 221 Enterprise groups in the 10 sampled PDM SACCOs were registered by the \n5.3 Areas of Improvement.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 24, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 21, "level": 1}}, [{"headings_0": {"content": "inaugurated", "page": 24, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 21, "level": 1}}], [{"headings_0": {"content": "inaugurated", "page": 24, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 21, "level": 1}}]], "page": 24, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I noted the following areas where the District needed improvement;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where the District needed improvement;", "page": 25, "level": 3}}, {"headings_1": {"content": "inaugurated", "page": 24, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u00a7.3.1.1 Delayed Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "\u00a7.3.1.1 Delayed Release of Funds to PDM SACCOs", "page": 25, "level": 3}}, {"headings_1": {"content": "I noted the following areas where the District needed improvement;", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022", "page": 25, "level": 3}}, {"headings_1": {"content": "\u00a7.3.1.1 Delayed Release of Funds to PDM SACCOs", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "provides that to facilitate timely release of funds and execution of the budget in the", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022", "page": 25, "level": 3}}, {"headings_1": {"content": "\u00a7.3.1.1 Delayed Release of Funds to PDM SACCOs", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "metadata": {"headings": [{"headings_0": {"content": "FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 25, "level": 1}}, {"headings_1": {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "four quarters during the FY with UGX.25 Million released per quarter, per PDM", "metadata": {"headings": [{"headings_0": {"content": "four quarters during the FY with UGX.25 Million released per quarter, per PDM", "page": 25, "level": 1}}, {"headings_1": {"content": "FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "four quarters during the FY with UGX.25 Million released per quarter, per PDM", "page": 25, "level": 1}}, {"headings_1": {"content": "FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I", "metadata": {"headings": [{"headings_0": {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I", "page": 25, "level": 1}}, {"headings_1": {"content": "four quarters during the FY with UGX.25 Million released per quarter, per PDM", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I", "page": 25, "level": 1}}, {"headings_1": {"content": "four quarters during the FY with UGX.25 Million released per quarter, per PDM", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "o A total of UGX.450,000,000 was disbursed to the 18 SACCOs in the months of", "metadata": {"headings": [{"headings_0": {"content": "o A total of UGX.450,000,000 was disbursed to the 18 SACCOs in the months of", "page": 25, "level": 1}}, {"headings_1": {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "December 2022, April 2023 and June 2023 yet it was expected to be disbursed in", "metadata": {"headings": [{"headings_0": {"content": "December 2022, April 2023 and June 2023 yet it was expected to be disbursed in", "page": 25, "level": 3}}, {"headings_1": {"content": "o A total of UGX.450,000,000 was disbursed to the 18 SACCOs in the months of", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "the 1% Quarter.", "metadata": {"headings": [{"headings_0": {"content": "December 2022, April 2023 and June 2023 yet it was expected to be disbursed in", "page": 25, "level": 3}}, {"headings_1": {"content": "o A total of UGX.450,000,000 was disbursed to the 18 SACCOs in the months of", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe All the 18 PDM SACCOs received PRF of UGX.450,000,000 for the 2\"? Quarter in", "metadata": {"headings": [{"headings_0": {"content": "oe All the 18 PDM SACCOs received PRF of UGX.450,000,000 for the 2\"? Quarter in", "page": 25, "level": 3}}, {"headings_1": {"content": "December 2022, April 2023 and June 2023 yet it was expected to be disbursed in", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "the months of April and June 2023.", "metadata": {"headings": [{"headings_0": {"content": "oe All the 18 PDM SACCOs received PRF of UGX.450,000,000 for the 2\"? Quarter in", "page": 25, "level": 3}}, {"headings_1": {"content": "December 2022, April 2023 and June 2023 yet it was expected to be disbursed in", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe All the Funds for 3 Quarter were received in June 2023. This is detailed in the", "metadata": {"headings": [{"headings_0": {"content": "oe All the Funds for 3 Quarter were received in June 2023. This is detailed in the", "page": 25, "level": 1}}, {"headings_1": {"content": "oe All the 18 PDM SACCOs received PRF of UGX.450,000,000 for the 2\"? Quarter in", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "table below; Date of release", "metadata": {"headings": [{"headings_0": {"content": "oe All the Funds for 3 Quarter were received in June 2023. This is detailed in the", "page": 25, "level": 1}}, {"headings_1": {"content": "oe All the 18 PDM SACCOs received PRF of UGX.450,000,000 for the 2\"? Quarter in", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "No. of PDM SACCOs paid Amount paid on the date", "metadata": {"headings": [{"headings_0": {"content": "No. of PDM SACCOs paid Amount paid on the date", "page": 25, "level": 5}}, {"headings_1": {"content": "oe All the Funds for 3 Quarter were received in June 2023. This is detailed in the", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "| Remarks", "metadata": {"headings": [{"headings_0": {"content": "| Remarks", "page": 25, "level": 1}}, {"headings_1": {"content": "No. of PDM SACCOs paid Amount paid on the date", "page": 25, "level": 5}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "on the date", "metadata": {"headings": [{"headings_0": {"content": "on the date", "page": 25, "level": 5}}, {"headings_1": {"content": "| Remarks", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "02/12/2022", "metadata": {"headings": [{"headings_0": {"content": "02/12/2022", "page": 25, "level": 3}}, {"headings_1": {"content": "on the date", "page": 25, "level": 5}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "15 |", "metadata": {"headings": [{"headings_0": {"content": "15 |", "page": 25, "level": 5}}, {"headings_1": {"content": "02/12/2022", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "375,000,000 1 release 19/04/2023 2\\| 50,000,000 1 release 22/06/2023 1 25,000,000 Qi release 19/04/2023 15 375,000,000 2 release 29/06/2023 3 75,000,000 2 release 22/06/2023 15 375,000,000 Q3 release 29/06/2023 3 75,000,000 Q3 release", "metadata": {"headings": [{"headings_0": {"content": "15 |", "page": 25, "level": 5}}, {"headings_1": {"content": "02/12/2022", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "22/06/2023 15 375,000,000 Q4 release |", "metadata": {"headings": [{"headings_0": {"content": "22/06/2023 15 375,000,000 Q4 release |", "page": 25, "level": 3}}, {"headings_1": {"content": "15 |", "page": 25, "level": 5}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "29/06/2023 3 75,000,000 Q4 release", "metadata": {"headings": [{"headings_0": {"content": "22/06/2023 15 375,000,000 Q4 release |", "page": 25, "level": 3}}, {"headings_1": {"content": "15 |", "page": 25, "level": 5}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 25, "level": 5}}, {"headings_1": {"content": "22/06/2023 15 375,000,000 Q4 release |", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1,800,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Total", "page": 25, "level": 5}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "metadata": {"headings": [{"headings_0": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}, {"headings_1": {"content": "1,800,000,000", "page": 25, "level": 3}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "affected the intended timely transformation of the subsistence households into the \nmoney economy.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}, {"headings_1": {"content": "1,800,000,000", "page": 25, "level": 3}}, [{"headings_0": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}, {"headings_1": {"content": "1,800,000,000", "page": 25, "level": 3}}]], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that late release of funds originated from the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Ministry and was beyond the entity\u2019s control. \n\u00b0 I noted that all the 10 sampled PDM SACCOs had disbursed UGX.329,916,701 (33%) out of the PRF received of UGX.1,003,759,770 leaving UGX.673,843,069(67%) undisbursed. Details are in the Appendix 8 \nDelayed disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe delayed disbursement of funds to the approved beneficiaries was due to the late release of PFR to the SACCOs by MoFPED which is beyond the entity\u2019s control. \nRecommendation. \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n5.4 \nReview of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - \nLocal 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 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}, [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, {"headings_1": {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which", "page": 25, "level": 1}}]], "page": 25, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], "page": 26, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM \nboard and subcommittees \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \n= Governance Observations Recommendation. Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}]], "page": 26, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. General Meetings e 10 sampled SACCOs held their first I advised the Accounting by PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "general meeting more than 1 month Officer to engage the PDM after their registration as detailed in Secretariat for further the appendix 9 \nguidance on this matter. \nThe Accounting Officer explained that this was due to failure by some of the SACCOs to adhere to the guidelines. \n2, SACCO \ne All the 10 sampled SACCOs did not I advised the Accounting Committees and have functional Production, Marketing, Officer to organize more Sub Committees \nBusiness Development services, trainings on the roles and Finance and investment sub importance of these Committees as detailed in appendix committees in the", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}]], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. implementation of PDM and also. liaise with relevant The Accounting Officer explained that authorities to provide some this was due to insufficient funding of facilitation to motivate the PDC which fails the committees and sub committee members. committees on delivering their mandate.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5.4.1 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 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "A SACCO shall not carry on the business of provision of financial services to its o 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. The PDM Enterprise Groups shall be registered by the Community Development oe 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. e A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The funds. them. The Accounting Officer explained that this was because PDM SACCOs have not been guided on this but are currently allowed to provide financial services since they are still operating on probationary period. Signing of PRF e UGX. 1,000,000,000 was transferred to 10 I advised the Financing sampled PDM SACCOs without fully signed Accounting Officer to Agreements PRF financing agreements as detailed in ensure that PRF appendix 12. financing agreements are fully signed Transfer of PRF to SACCOs without PRF before the transfer of financing agreements could lead to funding the remaining funds illegitimate SACCOs and loss of PDM funds. to the SACCOs. The Accounting Officer explained that PRF Financing agreements were not signed by the State Attorney. 5.4.2 PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; 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. A loan applicant must be a member of a registered subsistence household", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}]], "page": 27, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for All the 20 PRF beneficiaries in the 10 sampled I advised the Accounting Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nPDM SACCOs did not obtain agricultural Officer to engage the PDM insurance policies from UAIS as detailed in Secretariat for further appendix 15 \nguidance on this issue. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that this was due to the failure by the famers to access the insurance schemes and the effectiveness of the scheme. \n\u2014\\_", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 26, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that late release of funds originated from the", "page": 25, "level": 1}}]], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "CA a al RIGH INAL Copy", "metadata": {"headings": [{"headings_0": {"content": "CA a al RIGH INAL Copy", "page": 29, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 26, "level": 1}}], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OR", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 29, "level": 2}}, {"headings_1": {"content": "CA a al RIGH INAL Copy", "page": 29, "level": 2}}], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 29, "level": 2}}, {"headings_1": {"content": "CA a al RIGH INAL Copy", "page": 29, "level": 2}}, [{"headings_0": {"content": "OR", "page": 29, "level": 2}}, {"headings_1": {"content": "CA a al RIGH INAL Copy", "page": 29, "level": 2}}]], "page": 29, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "OR", "page": 29, "level": 2}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1Performance of Local Revenue \nApproved Actual Collections \nVariance \nNo Source budget \nTax Revenues 50,417,333 64,304,621 1 Local Services Tax 64,304,621 2,527,975 32,733,225 2 Land fees 35,261,200 7,387,500 21,612,500 \\| 29,000,000 10,9010,600 3 Business Licenses 109,210,60 200,000 \nL 4 \nOther tax revenues \n0 \n\\| \n0 Non-Tax Revenues 0 \n\\| Other Property income 0 \n0 5 0 0 2,000,000", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "OR", "page": 29, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "OR", "page": 29, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "OR", "page": 29, "level": 2}}]], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6 Dividends 4,000,000 2,000,000 | 0", "metadata": {"headings": [{"headings_0": {"content": "6 Dividends 4,000,000 2,000,000 | 0", "page": 30, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 30, "level": 3}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "7 Rent 0 0 59,727,334 8 Other property income \n\\| 5298036 \n9 Sale of goods and services 65025370 37,379,548", "metadata": {"headings": [{"headings_0": {"content": "6 Dividends 4,000,000 2,000,000 | 0", "page": 30, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 30, "level": 3}}, [{"headings_0": {"content": "6 Dividends 4,000,000 2,000,000 | 0", "page": 30, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 30, "level": 3}}]], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2,620,452", "metadata": {"headings": [{"headings_0": {"content": "2,620,452", "page": 30, "level": 2}}, {"headings_1": {"content": "6 Dividends 4,000,000 2,000,000 | 0", "page": 30, "level": 2}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| and licenses 40,000,000 \n0 10 Admin fees \n0 \nCourt fines and Penalties 0 \n0 11 \\| 0 \nOther fines and Penalties 0 \\| 188,451,754 12 \\| 276,662,20 88,210,446 \n13 \\| Miscellaneous Revenue \n0", "metadata": {"headings": [{"headings_0": {"content": "2,620,452", "page": 30, "level": 2}}, {"headings_1": {"content": "6 Dividends 4,000,000 2,000,000 | 0", "page": 30, "level": 2}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "429,877,138", "metadata": {"headings": [{"headings_0": {"content": "429,877,138", "page": 30, "level": 2}}, {"headings_1": {"content": "2,620,452", "page": 30, "level": 2}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| 623,463,9 193,586,853 Total \n91 \nPerformance endix2: Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "429,877,138", "page": 30, "level": 2}}, {"headings_1": {"content": "2,620,452", "page": 30, "level": 2}}, [{"headings_0": {"content": "429,877,138", "page": 30, "level": 2}}, {"headings_1": {"content": "2,620,452", "page": 30, "level": 2}}]], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 30, "level": 3}}, {"headings_1": {"content": "429,877,138", "page": 30, "level": 2}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "UGX \nManagement \\| Pen \\| 100% Governance & Securit 429,299,002 252,188,945 Community mobilization \n& mind-set change 2,947 ,686,212 2,522,865,678 424,820,534 Agro-industrialization 1,771,770,959 107,413,004 94% 1,879,183,963", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 30, "level": 3}}, {"headings_1": {"content": "429,877,138", "page": 30, "level": 2}}, [{"headings_0": {"content": "(UGX", "page": 30, "level": 3}}, {"headings_1": {"content": "429,877,138", "page": 30, "level": 2}}]], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development plan", "metadata": {"headings": [{"headings_0": {"content": "Development plan", "page": 30, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 30, "level": 3}}], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "implementation 511,530,177 99,275,113 84% Integrated Transport 610,805,290 \ninfrastructure and \nService 592,401,137 40,000,000 94% 632,401,137 \nNatural Resource, \nEnvironment, Climate \n100% change \nimplementation infrastructure and Service \nClimate change \nPrivate Sector development 40,651,727 40,369,266 282,461 Public Sector Transformation 5,799,415,674 4,683,090,235 1,116,325,439 Total 21,768,342,282 19,029,847,865 2,738,494,417 \nFocus/Thematic \nKey area and other \nindicat: capital \nprojects/programs \nNote: numbe eg nu or comple", "metadata": {"headings": [{"headings_0": {"content": "Development plan", "page": 30, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 30, "level": 3}}, [{"headings_0": {"content": "Development plan", "page": 30, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 30, "level": 3}}], [{"headings_0": {"content": "Development plan", "page": 30, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 30, "level": 3}}], [{"headings_0": {"content": "Development plan", "page": 30, "level": 3}}, {"headings_1": {"content": "(UGX", "page": 30, "level": 3}}]], "page": 30, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "PE)", "metadata": {"headings": [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], "page": 31, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Education Grant \nConstruction of classroom blocks \nformerly SFG Construction of pit latrine \nNumber Agricultural supplies and services \nAgricultural supplies and services \nParish Development Senstization of parishes \nNuml Model which se \nUganda Road Fund \nMonitoring and Supervision of capital work \nMaintenance-Machinery & Equipment Other than Transport Equipment DDEG \nPhysical verification, Maintenance, transfer, repair,Security, \nProcurement of Quartely office supplies \nNon-Residential Buildings - Acquisition \nloss and disposal of activities of assets managed. Percent\u00e9 Percent\u00e9 Numer \nc Water development Monitoring and Supervision of capital work, Non residential buildings. \nNumer c grant (Piped water, \nand Rural water and \nSanitation grant \nAppendix 5: Project completion. \nSN Water Planned Act Varia Planned Actual Variance Management Projects/facilities quantity ual nce expenditure Expenditur (UGX) response qua (UGX) e /Amount \nntit paid (UGX) \n1 4 Stance Lined Pit 1 1 0 27,000,002 26,785,371 214,631 The remaining Latrine \nbalance was the \n6 Bore hole 13 13 0 33,999,992 31,358,000 2,641,992 Balance Spent on rehabilitation \nInvestment servicing Costs 7 Design of Piped Water N/A \\| N/A N/A 6,500,000 6,500,000 0 \nInvestment System (GFS, \nServicing Costs, Borehole, Surface), \nSocial and Feasibility studies and \nEnvironmental Tender documentation Mitigation measures Total 406,539,901 330,720,09 75,819,809 \n5 \nsource Appendix 6: Water functionality: \\| \n\u0131 SN. Sub County ' Number of water Functional Nonfunctional \\| Water \n\\| \nSource \\| \nwater sources \\| water sources \\| coverage(%) \\| Functionality source \n\\| \\| \\| \\| (%) \n\\| \nia Bukakata '11 \\| 87 \\| 24 \\| 95 \\| 72 \n\\| \n\\| \n\\| \n\\| \\| \\| \\| \\| \nln \\| 2 \\| Buwunga \\| 186 \n\\| 169 \\| 17 \\| 95 \\| 89 \nj \\{ i \\} i \n3\\_\\_\\_ \\_Kyanamukaka \\| 160\\_ 1.139 \\{21 \\| 74 \nos \n2 \\_Kyesiiga 9 81 dt: FI \nan \\_ \nL\\_ Total 550 2... 76 1.74 \\| \nJ \n\\_ \nAppendix 7: Inspection for Service Delivery \nSN Activity Details Pictorial evidence \n1 Contractor: FEREST INVESTMENTS LTD Amount: 18,058,890 Beneficiary: Musuuza Partrick \nLocation: Buwunga Kyabumba \n2 Contractor: Ferest \nSummary of findings (Time, Quality, Quantity, Cost and Functionality) \nInstallation of water reservoir tanks \u201aSolar panels and Solar pumped irrigation system was Fully implemented and Fully functional \nos \n3 \n4 \nInstallation of water reservoir tanks investments Ltd \na \u201asolar panels and Solar pumped ah \nAmount: 25,098,500 \nSs ee irrigation system was Fully", "metadata": {"headings": [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}, [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}], [{"headings_0": {"content": "PE)", "page": 31, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 30, "level": 3}}]], "page": 31, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[ Pe", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], "page": 32, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5 Beneficiary: Nanyonga \n1 = implemented and Fully \nfunctional ; \nLucy \na ; el Location: Kabonera Kiziba er ze ze zer >= eg N \n3 Contractor: Anjana Projects \nLTD EE Amount: 14,941,000 Ee = \nInstallation of water reservoir tanks ,/Solar panels and Solar pumped irrigation system was Fully \nSN Activity Details Pictorial evidence \n5 Contractor: FEREST \nINVESTMENTS LTD ==] Amount:25,836,000 \\\\ Beneficiary: Kamulegeya j Simon Peter \nLocation: Bukakata Kasanje Birinzi \n6 Contractor: Ferest \ninvestments Ltd LTD \nAmount: 23,433,500 \\| = Beneficiary: Nassazi Judith \nBarnabas \nLocation: Bukakata Bukaayi \nZe \n7 Contractor: Anjana Projects !\\_- \nLTD I Amount: 17,015,000 Tan Beneficiary: Mugumu Willy \u00ae \u2014< \n2 Ssekyondwa \n\\| Location: Kabonera Kisenyi \nB \nA \nSummary of findings (Time, Quality, Quantity, Cost and Functionality) \nInstallation of water reservoir tanks \u2018\\| \u201aSolar panels and Solar pumped \\|\\| irrigation system was Fully implemented and Fully functional \nInstallation of water reservoir tanks \u201asolar panels and Solar pumped \\| irrigation system was Fully implemented and Fully functional \n\\| Installation of water reservoir tanks \\| ,Solar panels and Solar pumped irrigation system was Fully implemented and Fully functional \nOpening Total Closing Total Total Total \nN e h SACCO Account Receipts Account payments Disbursem bank Diver Na Nam balance (Credits) Balance ents charges sion/ me e (Loans) Varia nce (A) (B) (\u00a9 (D)=(A+B- (E) (F) \nC) \n(G)=( D-E- i \nEe \n1 Masa Buger Bugere \n0 104,088,83 78,807,213 25,281,625 25,250,000 31,625 0 ka e Kyesiiga 8 \nDLG \n2 Masa Mako Makonzi 42,400 75,436,629 39,362,938 36,116,091 36,000,000 116,091 0 ka nzi Bukakata \nDLG \n3 Masa Kyesii Kyesiiga \n0 117,073,99 100,063,59 17,010,394 17,000,000 10,394 0 \n9 Masa Kasak Kasaka 0 100,358,67 100,291,97 66,701 66,701 0 ka a Buwunga 6 5 \nDLG \n1 Masa Ssun Ssunga 43,000 100,443,91 80,841,893 19,645,025 19,600,000 45,025 0 ka ga Bukakata \n8 \nDLG \nTotal 49969021 1,003,75 723,036,7 330,692,06 329,916,7 775,361 9,770 29 2 01 \nAppendix 9: General Meetings held by PDM SACCOs \nSs Vote Parish Name of Date Was Date GM Was Was Was Was N Name Name SACCO certificate the was held a the there a training of first (Should be lead vettin Bank (topical registratio GM within one ersh g Accoun subject n was held month ip criteri t s) of issued (Ye from the vett on openin the s/N date of ing follo g PDM", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}, [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}]], "page": 32, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "0. issue of com wing resoluti SACCO certificate mitt the on membe of ee PDM (Yes/N rs registratio elec SACC o) underta n) ted Oo ken and byela during inau ws the gur establ meetin ate ished g d ? (Yes/N (Ye (Yes/ 0) s/N No) \n0) \n1 Masaka Bugere Bugere Kyesiiga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG \n2 Masaka Makonzi Makonzi 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG \nBukakata \n3 Masaka Kyesiiga Kyesiiga Kyesiiga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG \n4 Masaka Kanywa Kanywa 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG \nBuwunga \n5 Masaka Buwung Buwunga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG a Buwunga \n6 Masaka Buyinja Buyinja 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes Dig \nKyanamukaka \n7 Masaka Kamuzin Kamuzinda 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG da Kyanamukaka \n8 Masaka Kyantale Kyantale 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG \nKyanamukaka \n9 Masaka Kasaka Kasaka Buwunga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG \n10 Masaka Ssunga Ssunga 02/05/2022 Yes 29/11/2022 Yes Yes Yes Yes DLG \nBukakata", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], "page": 34, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], "page": 34, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. and of", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], "page": 34, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\{UO cA \u0131no Jo L ee) ei yno jo < [uO ei \u0131no jo L [UO ei yno jo L [UO \u00a2A \u0131no jo L UO ei \u0131no jo L \\|uO eA \u0131no jo L [UO \u00a2A \u0131no 30 L UO \u00a2A \u0131no 30 L LO \u00a2A \u0131no 30 \u00a3 40 ION sado one (jeu \nJON sado uone le J0N sado uone je JON sado uone \\|e JON sado uone le JON sado uone je ION sado uone je JON sado uone le JON sado uone \\|e \\}0N sado uone je JON sado uone \\|e ON oN ON ON ON ON ON ON ON ON 10 ION Jodo one (jeu", "metadata": {"headings": [{"headings_0": {"content": "[ Pe", "page": 32, "level": 2}}, {"headings_1": {"content": "PE)", "page": 31, "level": 8}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "JON Jado uone le JON dado uone ie JON dado uone je JON dado uone ie 30N dado uone je ON dado uone ie 10N dado uone je JON dado uone je JON dado uone ie 10N dado uone |e", "metadata": {"headings": [{"headings_0": {"content": "JON Jado uone le JON dado uone ie JON dado uone je JON dado uone ie 30N dado uone je ON dado uone ie 10N dado uone je JON dado uone je JON dado uone ie 10N dado uone |e", "page": 35, "level": 2}}, {"headings_1": {"content": "[ Pe", "page": 32, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ON ON ON ON ON ON ON ON ON ON", "metadata": {"headings": [{"headings_0": {"content": "JON Jado uone le JON dado uone ie JON dado uone je JON dado uone ie 30N dado uone je ON dado uone ie 10N dado uone je JON dado uone je JON dado uone ie 10N dado uone |e", "page": 35, "level": 2}}, {"headings_1": {"content": "[ Pe", "page": 32, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Jo ON dado one (jeu JON Jado uone le JON Jado uone le 10N Jado uone je ION Jado uone je JON Jodo uone ie J0N Jado uone ie J0N Jado uone le 10N Jado uone je JON Jado uone ie 20N Jado uone |e", "metadata": {"headings": [{"headings_0": {"content": "Jo ON dado one (jeu JON Jado uone le JON Jado uone le 10N Jado uone je ION Jado uone je JON Jodo uone ie J0N Jado uone ie J0N Jado uone le 10N Jado uone je JON Jado uone ie 20N Jado uone |e", "page": 35, "level": 2}}, {"headings_1": {"content": "JON Jado uone le JON dado uone ie JON dado uone je JON dado uone ie 30N dado uone je ON dado uone ie 10N dado uone je JON dado uone je JON dado uone ie 10N dado uone |e", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ON on ON on on On ON ON on On", "metadata": {"headings": [{"headings_0": {"content": "Jo ON dado one (jeu JON Jado uone le JON Jado uone le 10N Jado uone je ION Jado uone je JON Jodo uone ie J0N Jado uone ie J0N Jado uone le 10N Jado uone je JON Jado uone ie 20N Jado uone |e", "page": 35, "level": 2}}, {"headings_1": {"content": "JON Jado uone le JON dado uone ie JON dado uone je JON dado uone ie 30N dado uone je ON dado uone ie 10N dado uone je JON dado uone je JON dado uone ie 10N dado uone |e", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "40 ON 4ado one (jeu Jado uone je 4edo uone je 4edo uone |e 4ado uone je sedo uone je \u201edo uone |e sado uone je 4edo uone je sedo uone je 4edo uone je", "metadata": {"headings": [{"headings_0": {"content": "40 ON 4ado one (jeu Jado uone je 4edo uone je 4edo uone |e 4ado uone je sedo uone je \u201edo uone |e sado uone je 4edo uone je sedo uone je 4edo uone je", "page": 35, "level": 2}}, {"headings_1": {"content": "Jo ON dado one (jeu JON Jado uone le JON Jado uone le 10N Jado uone je ION Jado uone je JON Jodo uone ie J0N Jado uone ie J0N Jado uone le 10N Jado uone je JON Jado uone ie 20N Jado uone |e", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "sa, se, sa, sa, sa, sa, sa, sa, sa, sa, Ce", "metadata": {"headings": [{"headings_0": {"content": "sa, se, sa, sa, sa, sa, sa, sa, sa, sa, Ce", "page": 35, "level": 3}}, {"headings_1": {"content": "40 ON 4ado one (jeu Jado uone je 4edo uone je 4edo uone |e 4ado uone je sedo uone je \u201edo uone |e sado uone je 4edo uone je sedo uone je 4edo uone je", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "410 ON sado one (leu do uone je sedo uone je Jado uone je sado uone je tado uone je Jado uone je Jado uone je Jado uonNe ie Jado uone je sedo uone je", "metadata": {"headings": [{"headings_0": {"content": "410 ON sado one (leu do uone je sedo uone je Jado uone je sado uone je tado uone je Jado uone je Jado uone je Jado uonNe ie Jado uone je sedo uone je", "page": 35, "level": 2}}, {"headings_1": {"content": "sa, se, sa, sa, sa, sa, sa, sa, sa, sa, Ce", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "sa sa, sa) so, sa, so, sa, sa, sa, sa,", "metadata": {"headings": [{"headings_0": {"content": "sa sa, sa) so, sa, so, sa, sa, sa, sa,", "page": 35, "level": 3}}, {"headings_1": {"content": "410 ON sado one (leu do uone je sedo uone je Jado uone je sado uone je tado uone je Jado uone je Jado uone je Jado uonNe ie Jado uone je sedo uone je", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Jo ON dado one (jeu Jado uone je Jodo vone je Jado uonNe \\|e sedo uone je sado uone je sedo uone \\|e sado uone je Jedo uone \\|e Jado uone je Jado uone je", "metadata": {"headings": [{"headings_0": {"content": "sa sa, sa) so, sa, so, sa, sa, sa, sa,", "page": 35, "level": 3}}, {"headings_1": {"content": "410 ON sado one (leu do uone je sedo uone je Jado uone je sado uone je tado uone je Jado uone je Jado uone je Jado uonNe ie Jado uone je sedo uone je", "page": 35, "level": 2}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "sa, sa, sa, sa, so, sa, se, sa, sa, sa,", "metadata": {"headings": [{"headings_0": {"content": "sa, sa, sa, sa, so, sa, se, sa, sa, sa,", "page": 35, "level": 3}}, {"headings_1": {"content": "sa sa, sa) so, sa, so, sa, sa, sa, sa,", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Jo 30N Jado one (jeu sedo uone je sedo uone je Jedo uvone je sado uonje je Jedo uone je sedo uone le sedo uone je Jado uone je Jado uone je sedo uone je", "metadata": {"headings": [{"headings_0": {"content": "sa, sa, sa, sa, so, sa, se, sa, sa, sa,", "page": 35, "level": 3}}, {"headings_1": {"content": "sa sa, sa) so, sa, so, sa, sa, sa, sa,", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "=A SO, sa, sa, sa, S28, so, sa) sa, sa,", "metadata": {"headings": [{"headings_0": {"content": "=A SO, sa, sa, sa, S28, so, sa) sa, sa,", "page": 35, "level": 3}}, {"headings_1": {"content": "sa, sa, sa, sa, so, sa, se, sa, sa, sa,", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "metadata": {"headings": [{"headings_0": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}, {"headings_1": {"content": "=A SO, sa, sa, sa, S28, so, sa) sa, sa,", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "N se ye e Jd 9 N se ye e 1a 8 W se Ye e 1d 5 W se ye e 1a 5) W se ye e Jd 5 W se Ye e Id B W se ye e 1a 5 N se Ye e 1a 5) W se ye e 1a 5 W se ye", "metadata": {"headings": [{"headings_0": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}, {"headings_1": {"content": "=A SO, sa, sa, sa, S28, so, sa) sa, sa,", "page": 35, "level": 3}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1d \u00a3)", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 35, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 11: Transfer of PRF to un-licensed SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO Remarks registered under \nMicrofinance \nInstitutions \nmoney lenders \nact \n2016? \n(Yes/No) \n1 Masaka DLG Bugere Bugere Kyesiiga \nNo Not Licensed 2 Masaka DLG Makonzi Makonzi Bukakata \nNo Not Licensed 3 Masaka DLG Kyesiiga Kyesiiga Kyesiiga \nNo Not Licensed 4 Masaka DLG Kanywa Kanywa Buwunga \nNo Not Licensed 5 Masaka DLG Buwunga Buwunga Buwunga No Not Licensed 6 Masaka Dig Buyinja Buyinja Kyanamukaka No Not Licensed 7 Masaka DLG Kamuzinda Kamuzinda Kyanamukaka No Not Licensed 8 Masaka DLG Kyantale Kyantale Kyanamukaka No Not Licensed 9 Masaka DLG Kasaka Kasaka Buwunga \nNo Not Licensed 10 Masaka DLG Ssunga Ssunga Bukakata \nNo Not Licensed", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 36, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 12: Transfer of PRF to SACCOs with PRF financing agreement \nSN Vote Name Parish Name of SACCO Did the Date funds Date Remarks Name SACCO were agreement Chairpe received was signed \nrson \nsign \nPRF \nfinanci \nng \nagreem \nent \nwith \nthe AO? \n1 Masaka DLG Bugere Bugere Kyesiiga Yes 02/12/2022 Agreement Agreement not signed not signed 2 Masaka DLG Makonzi Makonzi Bukakata Yes 02/12/2022 Agreement Agreement not signed not signed 3 Masaka DLG Kyesiiga Kyesiiga Kyesiiga Yes 22/06/2023 Agreement Agreement not signed not signed 4 Masaka DLG Kanywa Kanywa Buwunga Yes 02/12/2022 Agreement Agreement not signed not signed 5 Masaka DLG Buwunga Buwunga Buwunga Yes 02/12/2022 Agreement Agreement not signed not signed 6 Masaka Dig Buyinja Buyinja Kyanamukaka Yes 19/04/2023 Agreement Agreement not signed not signed 7 Masaka DLG Kamuzinda Kamuzinda Yes 02/12/2022 Agreement Agreement Kyanamukaka not signed not signed 8 Masaka DLG Kyantale Kyantale Kyanamukaka Yes 02/12/2022 Agreement Agreement not signed not signed 9 Masaka DLG Kasaka Kasaka Buwunga Yes 02/12/2022 Agreement Agreement \n", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}, [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}]], "page": 36, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Masak Bugere Bugere Nalubega Yes 26/06/20 1,000,0 Yes Yes a DLG Kyesiiga Ziida 23 00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Luswata \nJimmy \n1,000,0 \n00 \n2; Masa Makonzi Makonzi Kakeeto Yes 26/06/20 1,000,0 Yes Yes ka Bukakata Baram 23 00 \nDLG \nNabasum \nba Resty \n1,000,0 \n00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Masak Kyesiiga Kyesiiga Nassuna Yes 30/06/20 1,000,0 Yes Yes a DLG Kyesiiga Mary 23 00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "1,000,0 Ssali Ibra 00", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Masa Kanywa Kanywa Kamulege Yes 26/06/20 1,000,0 Yes Yes ka Buwunga ya Musa 23 00 \nDLG", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Bbale \nChristoph \n1,000,0", "metadata": {"headings": [{"headings_0": {"content": "1d \u00a3)", "page": 35, "level": 3}}, {"headings_1": {"content": "re ai saAy eb EW Izuo eyng ejey sady eb saAy eb Auey em mng ebun Mng e\u00dfun mng ebun Ang efu ueAy nwie eyey wey ulzn ep ueAy nue eyey ueAy ae} ueAy nwe eyey esey ey mng ebun unss eb eying eIey", "page": 35, "level": 1}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "bea er 00", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Masa Buwung Buwunga Kivumbi Yes 26/06/20 1,000,0 Yes Yes ka a Buwunga Peter 23 00 \nDLG \nTamale \nAdam \n1,000,0 \nI", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "00", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Masa Buyinja Buyinja Namayanj Yes 19/06/20 1,000,0 Yes Yes ka Kyanamuk a Regina 23 00 \nDLG \naka \nMbazireki \n1,000,0 \nMargaret \n00\n7. Masa Kamuzin Kamuzinda Iyelo Yes 26/06/20 1,000,0 Yes Yes ka da Kyanamuk Margaret 23 00 \nDLG \naka \nMusinguzi \n1,000,0 \nFrancis \n00\n8. Masa Kyantale Kyantale Matovu Yes 26/06/20 1,000,0 Yes Yes ka Kyanamuk Deogratiu 23 00 \nDLG aka S \n1,000,0 \nKalanzi \n00 \nPatrick\n9. Masak Kasaka Kasaka Lugabira Yes 26/06/20 1,000,0 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], "page": 37, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Sn Vote Name Parish Name Of Name Sacco \nMasaka DLG Bugere Bugere Kyesiiga 1 \nMasaka DLG Makonzi Makonzi \nName Of PRF Loan \nIf the loan is Remark Beneficiary Amount for a farming \noperation, did \nthe borrower \nobtain an \nagriculture insurance \npolicy under the Uganda Agriculture Insurance \nScheme (UAIS)? \nNo insurance \nNo insurance policy Nalubega Ziida 1,000,000 policy obtained. obtained. \nLuswata \nJimmy \n1,000,000 \nKakeeto 1,000,000 No insurance No insurance policy Bukakata Baram policy obtained. obtained. \n2 \nNabasumba 1,000,000 \nResty \nMasaka DLG Kyesiiga Kyesiiga Kyesiiga Nassuna Mary 1,000,000 No insurance No insurance policy policy obtained. obtained. \n3 \nSsali Ibra \nMasaka DLG Kanywa Kanywa \n1,000,000 \nKamulegeya 1,000,000 No insurance No insurance policy 4 Buwunga Musa policy obtained. obtained. \nBbale \nMasaka DLG Buwung Buwunga 3 a Buwunga \nChristopher 1,000,000 \nKivumbi Peter 1,000,000 No insurance No insurance policy policy obtained. obtained. \nTamale Adam \nKyanamukaka Deogratius \npolicy obtained. obtained. \nKalanzi Patrick 1,000,000 \n9 Masaka DLG Kasaka Kasaka Buwunga Lugabira John 1,000,000 No insurance No insurance policy \n10 Masaka DLG Ssunga Ssunga \npolicy obtained. obtained. \nSsenkayi 1,000,000 No insurance No insurance policy Bukakata Ronald policy obtained. obtained. \nLubambula 1,000,000 Gonzaga \nL \\| \nAppendix 15: Failure to obtain an insurance policy \nSn Vote Name Parish Name Of \nName Of Prf Loan \nIf the loan is for a Remark \\| Name Sacco Beneficiary Amount farming operation, \ndid the borrower \nobtain an \nagriculture \ninsurance policy \nunder the Uganda \nAgriculture \nInsurance Scheme \n(UAIS)? \nMasaka DLG Bugere Bugere Kyesiiga Nalubega Ziida 1,000,000 No insurance policy No insurance policy 1 obtained. obtained. \nLuswata \nMasaka DLG Makonzi Makonzi \nJimmy \n1,000,000 Kakeeto \n1,000,000 No insurance policy No insurance policy Bukakata Baram obtained. obtained. 2 \nNabasumba 1,000,000 \nResty \nMasaka DLG Kyesiiga Kyesiiga Kyesiiga Nassuna Mary 1,000,000 No insurance policy \nNo insurance policy obtained. \nobtained. \n3 \nSsali Ibra \n1,000,000", "metadata": {"headings": [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}, [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}], [{"headings_0": {"content": "bea er 00", "page": 37, "level": 1}}, {"headings_1": {"content": "1d \u00a3)", "page": 35, "level": 3}}]], "page": 38, "document_name": "Masaka District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Masaka Regional Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/chunks/Masaka Regional Referral Hospital Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..b45c4b1b87fe5285e400397d680cc7754d9a56ae --- /dev/null +++ b/reports/chunks/Masaka Regional Referral Hospital Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MASAKA REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER 2023 \nTable of Contents \nTe DIG OP COME GN ES \nii veeresvccs ee ene \nLiStiOr AErON WINS iii caresses 1 u \nTOT \n1 a u \nBasis Tor C\u00dcDINION\\| 1 anne un \nKey' Audit Matter \n1 suascunenn kn", "metadata": {"headings": [[], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.0 Implementation 57 the Appreved BIER...", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], "page": 2, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d 0er nn nn ne \n2.0 Management of the Government Salary Payroll \nZ u. nun nenn nn \nEmphasis of MatEar susanne 9 \n3.0 \nChange in Accounting Treatment for Non-current Assets... 9 \n4.0 \nUSERS Domesiie Atari 10 \na \n10 ereeene nanan eee eens \n5.0 Be INE", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}, [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}]], "page": 2, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iy", "metadata": {"headings": [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], "page": 2, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "srr rc fe nS UC ERS WE SSC \n(UIST TOI UO 13 es aceennsroreneceeransacermeenecessnscomncstsnrssantesscetasot smo ierrenernarnavusrsvevennsevmanscurereuncerrrts \nManagement Responsibilities for the Financial Statements ...................nnnnnnennennennn 13 Auditor's Responsibilities for the audit of the Financial Statements... 14 \nOther Reporting Responsibilities....su.ru \n15 essen nennen \nReport on the Audit of Compliance with Legislation........eeeeeeseneenesenneneennnnnnne 15 \nABBENdIce \n16 er er a \nList of Acronyms \nACRONYM MEANING \nBn Billion \\| EFT \nElectronic Funds Transfer \nGoU Government of Uganda \nICU Intensive care Unit", "metadata": {"headings": [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}, [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}]], "page": 2, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 3, "level": 3}}, {"headings_1": {"content": "iy", "page": 2, "level": 6}}], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Ethics Standards Board for Accountants IFMS Integrated Financial Management System \nINTOSAI \nInternational Organization of Supreme Audit Institutions ISSAIs \nInternational Standards of Supreme Audit Institutions JICA Japan International Cooperation Agency \nLST \nLocal Service Tax \nMCH \nMaternal and Child Healthcare", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 3, "level": 3}}, {"headings_1": {"content": "iy", "page": 2, "level": 6}}], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "m MDAs", "metadata": {"headings": [{"headings_0": {"content": "m MDAs", "page": 3, "level": 3}}, {"headings_1": {"content": "ee", "page": 3, "level": 3}}], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministries, Departments and Agencies \nMillion \nMoFPED \nMinistry of Finance, Planning and Economic Development MOH Kane of Health \nMoPS \nMinistry of Public Service \nNDP III \nThird National Development Plan \nNIRA \n[None National Identification and Registration Authority \nNTR Tax Revenue \nPFMA \nPublic Finance Management Act, 2015 \nPPDA \nPublic Procurement and Disposal of Public Assets \nPS/ST Permanent Secretary/Secretary to Treasury \nRRH Regional Referral Hospital \n\\| TI", "metadata": {"headings": [{"headings_0": {"content": "m MDAs", "page": 3, "level": 3}}, {"headings_1": {"content": "ee", "page": 3, "level": 3}}, [{"headings_0": {"content": "m MDAs", "page": 3, "level": 3}}, {"headings_1": {"content": "ee", "page": 3, "level": 3}}]], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury Instructions, 2017", "metadata": {"headings": [{"headings_0": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, {"headings_1": {"content": "m MDAs", "page": 3, "level": 3}}], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX Uganda Shillings \nURA Uganda Revenue Authority \nREPORT OF THE AUDITOR GENERAL \nON THE AUDIT OF FINANCIAL STATEMENTS OF MASAKA REGIONAL REFERRAL HOSPITAL \nFOR THE YEAR ENDED 30\" JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, {"headings_1": {"content": "m MDAs", "page": 3, "level": 3}}, [{"headings_0": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, {"headings_1": {"content": "m MDAs", "page": 3, "level": 3}}], [{"headings_0": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, {"headings_1": {"content": "m MDAs", "page": 3, "level": 3}}]], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 6}}, {"headings_1": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}], "page": 4, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Masaka Regional Referral Hospital for the financial year ended 30\" June 2023, which comprise the statement of Financial Position as at 30\u2122 June 2023, the Statement of financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the financial year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of the Masaka Regional Referral Hospital for the financial year ended 30\" June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 6}}, {"headings_1": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 6}}, {"headings_1": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}]], "page": 4, "document_name": "Masaka Regional Referral Hospital 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 Hospital in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter \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. I have determined the matters described below to be key audit matters communicated in my", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 6}}, {"headings_1": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 6}}, {"headings_1": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}]], "page": 4, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report.", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 6}}], "page": 4, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In arriving at my findings, I reviewed documents such as work plans, budgets, and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Masaka Regional Referral Hospital is to provide primary, secondary, and tertiary level public and clinical health services to the people within greater Masaka Region. \nDuring the financial year 2022/2023, the entity had a budget of UGX.14,716,386,666 out of which UGX.14,040,786,662 was warranted as shown below. \nSn Details Budget \\| Warrants % age \\| (UGX) (UGX ) \naes \n\\_ \n\\_ \n1 Recurrent (Wage 10,340,676,876 9,665,076,873 93.5 [2 (Non-wage) \\_\\_\\_1,695,709,70", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 6}}, [{"headings_0": {"content": "report.", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 6}}], [{"headings_0": {"content": "report.", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 6}}], [{"headings_0": {"content": "report.", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 6}}]], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__1,695,7098,798|", "metadata": {"headings": [{"headings_0": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}, {"headings_1": {"content": "report.", "page": 4, "level": 2}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100 \\|3 Development 680,000,000 2,680,000,000\\| 100 \\| [total 1471638666 14,040,786,662\\| \n\\| \nOut of the total warrants of UGX. 14,040,786,662, I reviewed activities/outputs worth UGX. 13,190,957,165 (94%) as summarized in the table below; \na \nnn \n\\| \nActual Amount \\| Cumulative", "metadata": {"headings": [{"headings_0": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}, {"headings_1": {"content": "report.", "page": 4, "level": 2}}, [{"headings_0": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}, {"headings_1": {"content": "report.", "page": 4, "level": 2}}], [{"headings_0": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}, {"headings_1": {"content": "report.", "page": 4, "level": 2}}], [{"headings_0": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}, {"headings_1": {"content": "report.", "page": 4, "level": 2}}]], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LUX)", "metadata": {"headings": [{"headings_0": {"content": "LUX)", "page": 5, "level": 3}}, {"headings_1": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "%age \\| \nage expenditure (Payroll audit/FS audit \n9,629,799,475 68.6", "metadata": {"headings": [{"headings_0": {"content": "LUX)", "page": 5, "level": 3}}, {"headings_1": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 Outputs/activities selected for budget performance review", "metadata": {"headings": [{"headings_0": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}, {"headings_1": {"content": "LUX)", "page": 5, "level": 3}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3,561,157,690 \\|\\_\\_\\| Total Amount audited \n13,190,957,165 \nOut of the total warrants of UGX.14,040,786,662 in the financial year 2022/2023, UGX.7,756,640,151 (55%) was spent on employee costs for which I issued a separate detailed report and a summary of the key findings reported in section 2.0 of this", "metadata": {"headings": [{"headings_0": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}, {"headings_1": {"content": "LUX)", "page": 5, "level": 3}}, [{"headings_0": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}, {"headings_1": {"content": "LUX)", "page": 5, "level": 3}}]], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report.", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Non Tax Revenue \nAccording to the approved NTR estimates for the FYR 2022/2023, the entity I \nadvised the budgeted to collect UGX 472,500,000 during the year. However, by the end Accounting Officer to of the year only UGX.698,171,223 had been collected representing a 148% streamline the entity", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}, [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}], [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}]], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 5, "level": 6}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTR projections and set accurate targets. Over collection of NTR at vote level may be an indication that the NTR \n\\| No \\| Observation \nRecommendation The performance of warrants from each of the programmes from which the \nentity was allocated funds is shown in the table below; \nProgramme Approved Warrants (UGX) Variance %ag Budget (UGX) (UGX) e perfo", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 5, "level": 6}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}, [{"headings_0": {"content": "performance.", "page": 5, "level": 6}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}], [{"headings_0": {"content": "performance.", "page": 5, "level": 6}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}]], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rman", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ce Human 14,716,386,666 14,040,786,662 675,600,004 95.4 Capital \nDevelopment \nTotal 14,716,386,666 14,040,786,662 675,600,004 \nThe UGX.675,600,000 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nN Programme Amount not Activities not Purpose of the", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}, [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}]], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. warranted implemented unimplemented \n(UGX) \nactivi \n1 Human Capital 675,600,000 General Staff For payment of \nDevelopment Salaries employee costs \n\\| [Total 675,600,000 \n1.2 Utilization of Warrants \nOut of the total warrants of UGX.14,040,786,662 availed to the entity during I \nadvised the the year, UGX.13,893,254,122 was utilized resulting in un-utilized warrants Accounting Officer to of UGX.147,532,540 representing 98.9% utilization as shown in the table engage the HSC to below; \nfast track their Programm Warrants Utilization of Variance %Yage pending recruitment. e (UGX) warrants (UGX) (UGX) perfor In addition, MoFPED mance should be engaged to Human 14,040,786,662 13,893,254,122 147,532,540 98.9 revote the wage Capital \nfunds. \nDevelopmen \ni \nTotal 14,040,786,662 13,893,254,122 147,532,540", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "The warrants that were not utilized were meant for the following activity that was partially implemented; \nTable Showing activities affected by under-utilization of warrants No Programme Warrants Activities Reason for not Utilized affected by the \n(UGX) the under underutilizati utilization on of \nwarrants \n1 Human \n449,616,273 General Staff Failure to recruit Capital Salaries staff", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}, [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}]], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \n449,616,273 \nNo Observation Recommendation \nare appropriately I observed that the budgets for 12 outputs assessed were not supported by costed. \nindividual activity costing and budgets as summarised in Appendix 1. \nFailure to provide detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs. \nThe Accounting Officer attributed this to omission at the time of preparing the work plans. However, this has been rectified in the current financial year", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}]], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2023/2024).", "metadata": {"headings": [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], "page": 7, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.4 Lack of appropriate performance indicators in the work plans Regulation 11 (2) b of the Public Finance Management Regulations states I advised the that the work plan of a vote shall indicate the key performance indicators to Accounting Officer to be used to gauge the out-puts. ensure that all activities have I reviewed the approved work plan and noted that 13 activities lacked clear appropriate performance indicators. Refer to Appendix 2 for details. performance indicators. Without clear performance indicators it is impossible to measure performance, and this is likely to result in inaccurate performance information. The Accounting Officer explained that this was still an issue of omission during the preparation of work plans and had been put right in the current financial year. Implementation of outputs I assessed the implementation of eight (08) outputs for which all activities I advised the had clear performance indicators. The eight (08) out-puts had a total of Accounting Officer to thirty-three (33) activities worth UGX.13.39Bn and noted that; ensure that the non- functioning \u00b0 Two (2) outputs with five (5) activities and expenditure worth UGX. equipment is repaired 0.016Bn were fully implemented. as well as liaising with the relevant e six (06) outputs with twenty-eight (28) activities worth UGX.13.37Bn authorities for the were partially implemented (Not all activities in this/these output (s) hospital board to be were fully implemented. Out of the twenty-eight (28) activities, the put in place .. entity fully implemented sixteen (16) activities while twelve (12) activities were partially implemented. \u2018Category of No. of No of No. of No of No of Expenditure outputs outputs activities Activities activities activities Amount assessed in the fully partially not (UGX.Bn) outputs implemente; implemente Implemer] d d ted Fully as \\|5 0 0 0.016 implemen \\| ted \\| No Observation \\| Recommendation of patients many times vary due to different reasons. The Hospital Board had also not been appointed. 1.6 from I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled four (4) activities with a total expenditure of UGX 2.469Bn. Below is a Summary of my findings details of which are provided in Appendix 4. a) Construction of 40 units senior staff Hostel Masaka Hospital under procurement reference number MRRH/WRKS/2014- 2015/00069 contracted M/S Block Technical services Ltd for construction of a 40 apartment units senior staff", "metadata": {"headings": [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}, [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}]], "page": 7, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mies", "metadata": {"headings": [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], "page": 8, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Initial contract amount 9,863,311,884 Revised contract price to cater for 15% inflation adjustment 11,342,808,667 Project physical progress 34.41% Accumulative payments- Certificate 13 4,405,802,790 Percentage of payments 38.8% Start date 23 September 2015 Initial intended completion date 15\" May 2017 Effective date of extension 18\" May 2017 \\| Revised completion date Not indicated I reviewed documents, inspected the project and noted the following During the year UGX.680,000,000 was paid to the contractor e o At the time of inspection on 15\"\"December 2023, casting of the first-floor slab was incomplete (only a half of it was complete), there was minimal activity at the construction site. No capital development allocation was made to the Hospital in the financial e year 2023/2024. I further noted that in the financial year 2024/2025 the project had not been allocated funding. e Review of the contract document further noted that the revised date of completion was not indicated. As a result I could not confirm the validity of the contract. Its 8.5 years since the project started and its completion is still uncertain due to non- allocation of capital development funds to the Hospital. As a result; e Service delivery is affected. contract MRRH/WRKS/20-21/0075 to remodel the ground floor of the Maternity and children complex into an ICU at an extra cost of 1,293,734,934. Below is the summary of project details Particular Details Initial contract amount 10,612,395,786 Revised contract price to cater for inflation 12,349,600,039 adjustment Start date (Maternity and children ward) 30\" May 2014 Revised completion date 28\" February 2023 Initial cost of remodelling the building to cater 1,293,734,934 for ICU Revised cost of remodelling ICU due to extra 1,580,000,000 works Completion date for remodelling the building to Not indicated cater for ICU Amount spent during the year 1,700,000,000 Total payments for both Maternity and children 12,120,483,235 ward and remodelling the building to cater for ICU I reviewed documents, inspected the project and noted the following oe The contract for Maternity and children\u2019s ward expired on 28th February 2023. e Documents reviewed did not expressly indicate the contract duration for remodelling the ground floor building to cater for ICU. \u00a9 At the time of inspection on 15\"December 2023, plumbing, electrical works and compound paving were incomplete. oe Ministry of Health remitted UGX.1,000,000,0000 to the hospital to carry out remodelling the ground floor building to cater for ICU in the previous financial year. However, the actual", "metadata": {"headings": [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}, [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}]], "page": 8, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.580,0000,000.", "metadata": {"headings": [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], "page": 9, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No capital development allocation was made to the Hospital in the financial oe \nyear 2023/2024 to cater for the deficit. As a result works have stalled. \nIts 8.5 since the \nstarted and its \nis still uncertain due to non- \nRecommendation \nI advised the Accounting Officer to engage Ministry of Health and MoFPED on Capital Development allocation to ensure that the above projects are completed in the subsequent years.", "metadata": {"headings": [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}, [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}]], "page": 9, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Management of the Government Salary Payroll Over the years, execution of the Government budget has been characterized by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29'\" November 2022 referenced HRM 155/222/02, the Minister for 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. Accordingly, I carried out a special audit on wage payroll in the Regional Referral Hospital 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; Masaka Regional Referral Hospital had a wage budget of UGX.8,881,856,425, out of which UGX.7,756,640,151 was utilised for the period under review. Below is a summary of the key findings from the special audit; No Observation Recommendation 2.1 Utilization of the Wage Budget The Masaka Regional Referral Hospital had an approved wage budget of UGX. I advised the 8,206,256,425, and obtained supplementary funding of UGX. 675,600,000 Accounting Officer resulting into a revised wage budget of UGX. 8,881,856,425 where UGX. to engage with 8,206,256,424 (92%) was warranted resulting into unwarranted funds of UGX. MoPs to lift the ban 675,600,001 (8%). on recruitment. Out of the total warrants, UGX.7,756,640,151 was utilized by Masaka Regional In addition, the Referral Hospital resulting in un-utilized warrants of UGX. 449,616,273 Accounting Officer representing utilization of 80% as summarized in the table below and detailed should liaise with in Appendix 5 Approved Suppleme Revised Warran the Health Service Unspent Commission to fast Budget ntary Budget ts (UGX) Balance track the pending (UGX) (UGX) (UGX) UGX (UGX) recruitments. 8,206,256,42 675,600,000 8,881,856, 7,756,640,1 449,616,27 5 425 51 3 Commissions and The following observations were made; obtain minute a) Out of 253 (98%) employees appeared for the validation exercise and extracts for", "metadata": {"headings": [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}, [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}]], "page": 10, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "employees by", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], "page": 11, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Public b) 6 (2%) employees appeared for headcount were partially validated due to Service. \nlack of minutes/extracts from other Service Commissions to support their \nfirst appointment. \nFailure to provide the key pre-requisite documents casts doubt on the eligibility of employees. \nThe Accounting Officer explained that each concerned entity had been written to, to provide the minute extracts.", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}]], "page": 11, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employees details \nA total of 21 employees on the payroll had inconsistencies in their dates of I \nadvised the birth, captured in the payroll and data captured by NIRA on the National IDs. Accounting Officer The information is critical in the identification of an individual. \nto engage the affected staff and Inconsistent information undermines the integrity of the Masaka Regional ensure \nthat Referral Hospital\u2019s records and may complicate the employee service history employee \nrecords and retirement procedures. Where the errors in dates of birth increase the are duly updated length of service, it may lead to the irregular extension of employee service. \nand brought to the attention of the Inconsistent information undermines the integrity of the entity's records and Ministry of Public may complicate the employee service history and retirement procedures. Service within a Where the errors in dates of birth increase the length of service, it may lead to specified timeline for the irregular extension of employee service. \nappropriate action. \nThe Accounting Officer explained that submissions to Ministry of Public Service had been done to address the inconsistencies.", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}]], "page": 11, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.4 Findings from Other Special Audit Procedures I undertook other special audit procedures to review the accuracy of the I advised the payroll including planning, budgeting and payments for the period of four Accounting Officer years (2019/2020-2022/2023). to ensure that; a) reconciliation of I noted that; payrolls on a a) 24 employee records were captured on wrong scale/notches leading to an monthly basis is over computations and under computations. done for accurate b) Over-remittance of UGX.3,074,022 of statutory deductions were made by payment of the RRH during the period. salaries as per the salary scales c) Over-remittance of UGX.2,968,792 and under-remittance of b) Over remitted UGX.5,582,719 of non-statutory deductions were made by the RRH should be during the period. recovered. c) non-statutory Implication deductions are omissions corrected. \\|\\} 2.5 Delayed deletion of employees from the payroll I noted that UGX.4,176,409 was paid to 03 staff who had either been retired, I advised the transferred, absconded or died. These resulted into financial loss to Accounting Officer government. to initiate a process of deleting these Delayed removal of staff from payroll resulted into financial loss to names on the government totalling to the paid amount. payroll. The Accounting Officer explained that recovery would be done in September 2023 for UGX. 896,977 in FY 2020/21 and for FY 2022/23, recovery of UGX. 3,279,432 would be done from the unpaid gratuity. 2.6 Review of the Masaka RRH Staff Establishment Review of the establishment revealed; I advised the i. Out of 363 approved positions, a total of 259 positions were filled leaving Accounting Officer a gap of 104 vacant positions. In addition, 4 positions were over-filled. to continuously engage the Health Service Commission ii. The Regional Referral Hospital did not have an approved and costed staff and the Ministry of establishment for primary, secondary and tertiary institutions while the Public Service and staff structure for health facilities issued by Ministry of Health was not MoFPED to incorporated into the Masaka Regional Referral Hospital approved these positions structure. filled. Understaffing hinders the entity's ability to deliver its objectives, while overstaffing affects the wage budget of the entity and could be an indicator of an inadequate staff structure. The Accounting Officer explained that management would submit recruitment plans to Ministry of Public Service for clearance which was done on availability of wage. He further added that the above positions may not be filled in the medium term", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}]], "page": 11, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the above situation was brought about by inadequate funding for utilities in the hospital. The level of service delivery continues to increase through increased number of patients, additional infrastructure and equipment like a digital X-ray machine and a CT scan coupled with increasing rates by service providers. For instance, the oxygen plant that consumes in excess of UGX.20,000,000 of power per month came without an additional budget for power supply. Management is at crossroads in choosing between rationing utilities and compromise service delivery or continue to accumulate domestic arrears as issues of funding for utilities are sorted. \n5.0 Service Delivery \n5.1 Idle medical equipment \nDuring audit inspections of the medical equipment, \nI noted that the Hospital had equipment that was non- -functional as seen in table below; \nsome \nAudit Remarks Pictorial evidence from Management Equipment ins p ections Response inspected \n\\_\\_ The Accounting Officer Oxygen plant e The oxygen plant house \nexplained that the was substantially complete. \nproject was being e Installation of the cable \nimplemented by tray, metal grills, rainwater \nMinistry of Health and pipe and sealing of an \nmanagement had no open vent in roof was \ncontrol over it apart pending. \nfrom the role of a user. e The equipment had not yet \nbeen installed. \ne Generator not yet \ndelivered. \ne 3 phase transformer to run \nthe necessary machinery co \nnot yet installed. \n\"\\|The Accounting Officer ICU equipment e The equipment was \nar explained that the received on 29\" October \ninstallation of ICU", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}]], "page": 13, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020. estes Er \u2018equipment had not e The ICU pendants have \n!t Ibeen done due to a never been installed/not in \n\u201a..j]stalled project for use", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], "page": 14, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "Imodification of the ground floor of the \nRedundant medical equipment denies services to the patients and the equipment may be rendered obsolete over time. \nRecommendation \nI advised the Accounting Officer to liaise with Ministry of Health to ensure that the equipment are put to use and pending works are completed. \n5.2 Dilapidated anaesthesia machines \nI noted that the Hospital had four (04) anaesthesia machines which were donated by JICA over 10 years ago and are overdue for replacement. There are no spare parts to repair them. The vaporisors were down and in a sorry state and the machines are used only in a manual mode since the automatic mode is down. \nConsequently, the machines frequently breakdown and have a very high cost of maintenance. For instance, UGX.25,530,000 was spent to repair only one machine in the main operating theatre during the year and yet it was not fully restored. \nThe Accounting Officer explained that management was aware of the situation and had communicated to the Ministry of Health about it. Unfortunately, the hospital lacks a budget to purchase new equipment and decommission the old ones as recommended by the audit as these are very expensive machines. \nRecommendation \nI advised the Accounting Officer to liaise with Ministry of health and/or development partners so as to ensure that the equipment are replaced. \n5.3 Poor garbage management \nThe Hospital spends UGX.4,400,000 monthly for compound cleaning and maintenance. It was however noted that garbage was not well managed as seen in picture below; \nBOS FONG \n, AT: aye \n5.4 Insufficient storage space \nInspection of stores revealed that the stores where medicine and other related health supplies were kept did not have adequate space. The shelves were too packed as seen in picture below. \nwin Sy \ndi fi eh", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}]], "page": 14, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RL", "metadata": {"headings": [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], "page": 16, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Poor storage facilities hinder physical check, retrieval and reconciliation of drugs. It may also lead to losses through theft. \nThe Accounting Officer explained that management was aware of the challenge and in its plans, it intends to construct a new store in the space below the existing store when funds allow. However, since funds are not envisaged in the foreseeable future, management shall create space for stores when the MCH building is functionalized, and some services are shifted, and some space is freed. \nRecommendation \nI advised the Accounting Officer to budget and seek for external assistance to ensure that all store items are accommodated well. \nOther Information \nThe Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise \ninternal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or \nerror. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Hospital\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}, [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}]], "page": 16, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also; oe Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design e audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Hospital's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of oe accounting estimates and related disclosures made by the management. Conclude on the appropriateness of management's use of the going concern basis of oe 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 Hospital's ability to continue as a going concern. 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's future events or conditions cause the to cease to relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From", "metadata": {"headings": [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}, [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}]], "page": 17, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Joa", "metadata": {"headings": [{"headings_0": {"content": "Joa", "page": 18, "level": 3}}, {"headings_1": {"content": "RL", "page": 16, "level": 1}}], "page": 18, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe?", "metadata": {"headings": [{"headings_0": {"content": "oe?", "page": 18, "level": 3}}, {"headings_1": {"content": "Joa", "page": 18, "level": 3}}], "page": 18, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pe", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 18, "level": 1}}, {"headings_1": {"content": "oe?", "page": 18, "level": 3}}], "page": 18, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S. \nAUDITOR GENERAL 4\" January, 2024", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 18, "level": 1}}, {"headings_1": {"content": "oe?", "page": 18, "level": 3}}, [{"headings_0": {"content": "Pe", "page": 18, "level": 1}}, {"headings_1": {"content": "oe?", "page": 18, "level": 3}}]], "page": 18, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGIvar COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGIvar COPY", "page": 18, "level": 3}}, {"headings_1": {"content": "Pe", "page": 18, "level": 1}}], "page": 18, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 19, "level": 2}}, {"headings_1": {"content": "ORIGIvar COPY", "page": 18, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Unsupported output budgets", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 19, "level": 2}}, {"headings_1": {"content": "ORIGIvar COPY", "page": 18, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(No. |", "metadata": {"headings": [{"headings_0": {"content": "(No. |", "page": 19, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 19, "level": 2}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 19, "level": 3}}, {"headings_1": {"content": "(No. |", "page": 19, "level": 5}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget Output Budget Output Budget \n\\| Code (UGX)\u2018000\"\\_ Development 320022. 2\\_\\_\\_\\_\\_\\| Immunisation Services \n\\| \nDO Human Capital 19,380 320027 Medical and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 19, "level": 3}}, {"headings_1": {"content": "(No. |", "page": 19, "level": 5}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,985", "metadata": {"headings": [{"headings_0": {"content": "55,985", "page": 19, "level": 3}}, {"headings_1": {"content": "Programme", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000003 Facilities and Equipment Management 115,549 15,000", "metadata": {"headings": [{"headings_0": {"content": "55,985", "page": 19, "level": 3}}, {"headings_1": {"content": "Programme", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,344", "metadata": {"headings": [{"headings_0": {"content": "6,344", "page": 19, "level": 3}}, {"headings_1": {"content": "55,985", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10,000", "metadata": {"headings": [{"headings_0": {"content": "10,000", "page": 19, "level": 3}}, {"headings_1": {"content": "6,344", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "108,999", "metadata": {"headings": [{"headings_0": {"content": "108,999", "page": 19, "level": 3}}, {"headings_1": {"content": "10,000", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,549,343", "metadata": {"headings": [{"headings_0": {"content": "1,549,343", "page": 19, "level": 3}}, {"headings_1": {"content": "108,999", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "430,850", "metadata": {"headings": [{"headings_0": {"content": "430,850", "page": 19, "level": 3}}, {"headings_1": {"content": "1,549,343", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Diagnostic Services 108,999 Inpatient Services 1,549,343 Facilities and Equipment Management", "metadata": {"headings": [{"headings_0": {"content": "430,850", "page": 19, "level": 3}}, {"headings_1": {"content": "1,549,343", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 19, "level": 3}}, {"headings_1": {"content": "430,850", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 2: Out-puts without appropriate indicators \n\\| \nNo. Programme Budget Budget Out-put Activities Audit Comment \nOutput Code Output budget\u2019000\" \nsss \\| ff 1 Human 320022 Immunisation", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 19, "level": 3}}, {"headings_1": {"content": "430,850", "page": 19, "level": 3}}, [{"headings_0": {"content": "300,000", "page": 19, "level": 3}}, {"headings_1": {"content": "430,850", "page": 19, "level": 3}}]], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 19, "level": 2}}, {"headings_1": {"content": "300,000", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 19, "level": 2}}, {"headings_1": {"content": "300,000", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 19, "level": 2}}, {"headings_1": {"content": "Capital", "page": 19, "level": 2}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320027 \nHealth Supplies Facilities and \n19,380 Children under one The number of children under one year immunized year and number of mothers within and mothers within childbearing age to be vaccinated childbearing age was not stated \nvaccinated \nClients vaccinated The number of clients to be against COVID 19 \nvaccinated against COVID 19 was not stated", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 19, "level": 2}}, {"headings_1": {"content": "Capital", "page": 19, "level": 2}}, [{"headings_0": {"content": "Development", "page": 19, "level": 2}}, {"headings_1": {"content": "Capital", "page": 19, "level": 2}}]], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,985", "metadata": {"headings": [{"headings_0": {"content": "55,985", "page": 19, "level": 6}}, {"headings_1": {"content": "Development", "page": 19, "level": 2}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The number of essential medicines procured \nto be procured was not stated \nThe number of maintenance visits \n16", "metadata": {"headings": [{"headings_0": {"content": "55,985", "page": 19, "level": 6}}, {"headings_1": {"content": "Development", "page": 19, "level": 2}}, [{"headings_0": {"content": "55,985", "page": 19, "level": 6}}, {"headings_1": {"content": "Development", "page": 19, "level": 2}}]], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 20, "level": 2}}, {"headings_1": {"content": "55,985", "page": 19, "level": 6}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to \nlower-level to lower-level health facilities not Management health facilities stated \nRepair and service The number of repairs and service of equipment \nof equipment not stated \nInventory update The number of inventory updates \n000005 Human \n15,000 IPPS updates Resource \nnot stated \nThe number of IPPS updates not stated \nManagement Payroll The number of payroll management management not specified Login/out data The number of login/out data analysis \nanalysis not stated \n000003 \nFacilities and \n300,000 An assortment of The number of medical equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 20, "level": 2}}, {"headings_1": {"content": "55,985", "page": 19, "level": 6}}, [{"headings_0": {"content": "Equipment", "page": 20, "level": 2}}, {"headings_1": {"content": "55,985", "page": 19, "level": 6}}], [{"headings_0": {"content": "Equipment", "page": 20, "level": 2}}, {"headings_1": {"content": "55,985", "page": 19, "level": 6}}], [{"headings_0": {"content": "Equipment", "page": 20, "level": 2}}, {"headings_1": {"content": "55,985", "page": 19, "level": 6}}]], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 20, "level": 3}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 2}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "medical equipment to be procured not specified", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 20, "level": 3}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 2}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 3}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procured \nconducted \nThe number of user trainings to be conducted not stated \nMedical equipment The number of medical equipment repaired \nto be repaired not stated \nMinor repairs done The number of repairs to be done on wards and key on wards and key departments not departments \nspecified", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 3}}, [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 3}}]], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tota", "metadata": {"headings": [{"headings_0": {"content": "Tota", "page": 20, "level": 5}}, {"headings_1": {"content": "Management", "page": 20, "level": 2}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 3: Implementation of lanned outputs Fully implemented out-puts \nse Sub-program PIAP-out Budget \nTotal Out-put Total No Number of fully Out-put expenditure activities in implemented UGX \u2018000\u201d the out-put activities Human Capital 02-Population Health, 1203010201-Service 000001-Audit and \nDevelopment Safety and delivery monitored Risk Management", "metadata": {"headings": [{"headings_0": {"content": "Tota", "page": 20, "level": 5}}, {"headings_1": {"content": "Management", "page": 20, "level": 2}}, [{"headings_0": {"content": "Tota", "page": 20, "level": 5}}, {"headings_1": {"content": "Management", "page": 20, "level": 2}}]], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,344", "metadata": {"headings": [{"headings_0": {"content": "6,344", "page": 20, "level": 3}}, {"headings_1": {"content": "Tota", "page": 20, "level": 5}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a EEE 2", "metadata": {"headings": [{"headings_0": {"content": "a EEE 2", "page": 20, "level": 3}}, {"headings_1": {"content": "6,344", "page": 20, "level": 3}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Management 1203010502- 000008-Records 10,000 3 3 Comprehensive", "metadata": {"headings": [{"headings_0": {"content": "a EEE 2", "page": 20, "level": 3}}, {"headings_1": {"content": "6,344", "page": 20, "level": 3}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17 \nNo. Program Sub-program PIAP-out \nElectronic Medical \nL \nRecord System scaled \nu \nBudget = Total Out-put \\| Total No Number of fully Out-put expenditure activities in implemented UGX \u2018000\u201d the out-put activities \nPartiall Implemented out-puts \n\\| 16,344 \\| 5, 5 \\| \nNo. Program Sub-program PIAP-Outs Budget Out- Total Out-put Total No Number of No of No of put expenditure activiti es fully partially activities that UGX \u2018000\u201d in the implemente implemente were not output d activities d activities implemented 1 Human 02-Population 1203010513- 320009- 108,999 4 2 2 0 Capital Health, Safety Laboratory quality Diagnostic \nDevelopm and management Services \nent Management system in place \n3 \n1203010514- 320023- 1,549,343 a 0 Reduced morbidity Inpatient \nand mortality due to Services \nHIV/AIDS, TB and \nmalaria and other \ncommunicable diseases \n1203010514- 320033- 430,850 Reduced morbidity Outpatient \nand mortality due to Services \nHIV/AIDS, TB and \nmalaria and other \ncommunicable diseases. \n1203010514- 320034- 49,872 Reduced morbidity Prevention and \nand mortality due to Rehabilitation \nHIV/AIDS, TB and services \nmalaria and other \n18 \nNo. Program Sub-program PIAP-Outs \ncommunicable \nBudget Out- Total Out-put Total No Number of No of No \nof put expenditure activities fully partially activities that UGX \u2018000\u201d in the implemente implemente were not output d activities d activities implemented \ndiseases. \nI 1203010506- 320021- 8,851,932 8 Governance and Hospital \nmanagement", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}, [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}]], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 22, "level": 3}}, {"headings_1": {"content": "Management", "page": 20, "level": 2}}], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "structures reformed and Support \nand functional Services \n1203010510 000002- 2,380,000 2 Hospitals and HCs Construction \nrehabilitated/expand Management \ned", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 22, "level": 3}}, {"headings_1": {"content": "Management", "page": 20, "level": 2}}], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,370,996", "metadata": {"headings": [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28 \nAppendix 4: Service delivery/Summary of Inspections \nNo Activity inspected Total expenditure Summary of findings \nPictorial evidence \u2014 Ae Inspections EB \nua \n\\| \\| \\_ \nnn ln un un an nn U", "metadata": {"headings": [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}, [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}], [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}], [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}]], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of 40units senior staff \n680,000 Casting of the first floor slab was incomplete quarters. \n(only a half of it was complete), there was minimal activity at the construction site due to lack of funds.", "metadata": {"headings": [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "19 \nMaternal Child Health block completion plus external works of compound landscaping, paving and , storm water", "metadata": {"headings": [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}, [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}]], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "drainage", "metadata": {"headings": [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}], "page": 23, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of medical equipment \n1,700,000 Painting, ground floor works, mechanical and electrical installations were still ongoing. The ICU remodeling was also still ongoing. \nOne bubble CPAP machine amounting to UGX.26,000,000 was not operational because it was delivered without an air compressor and blending accessory. One vital signs monitor amounting to UGX. 5,000,000 was also not operational because it had no extension cable for the SpO2 port. \nN \nThe vital signs monitor not in use \n20", "metadata": {"headings": [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}, [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}]], "page": 23, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Masindi District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Masindi District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..6c72f5e675badd8829e072916a4a27e74d44273c --- /dev/null +++ b/reports/chunks/Masindi District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "KIT nn 5 UGANDA THE REPUBLIC OF \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MASINDI DISTRICT LOCAL GOVERNMENT \\| FOR THE YEAR ENDED 30\" JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER 2023 \nTABLE OF CONTENTS \nLISE OF ACKONVINS \nscencrera nn ann EEE IE CONST ES iii craw \nQT ses \nann een a TEE ENTE A En ran 1 cas nn ann nn \nBasis for Opinion \u00ab....meecenuunnnenunnnnnun nn ee nn TR anne 1 Key Audit Matters......nnnnneennennn nn nn ennnnnennerunnenen 1 1.0 Implementation of the Approved Budget ....uuessesnneesnnonennunnennnnnennnnunnunennunsonnannnsnssnennn 1 2.0 Management of the Government Salary PayrOlL...assseesoesnnnensennnnnennnnunenenennnnnnnnrnnnnnnn 8 Other M\u00e4tt\u00e4f ..........nn un anna en namen 11 \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) .....nneee 11 \nOther Information \nnannnnnnaerrannunnanesennnnennnan nnneenenun nensnin nannten 20 nun \nManagement\u2019s Responsibility for the Financial Statement...........ceceeeeseeseeeeesetneeereeeesennees 21 Auditor\u2019s Responsibility for the Audit of Financial Statements.......nnueserennenenennnnennnnnnnnennnnn 21 Other Reporting Responsibilities.................rrresnnnnnnannnsenennnennenennnnnenennennennnnnnennnnnnnnannnann 22 Report on the Audit of Compliance with Legislation .........usserersensunannenennennnnannnnnnennnnennsnnnn 22 4.0 Implementation of the Parish Development Model \n22 .......ccsssssccsssnesesseeeeeeeseeeeessenseees", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "APPENCICES", "metadata": {"headings": [{"headings_0": {"content": "APPENCICES", "page": 3, "level": 1}}], "page": 3, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nn nn an nn nn cia cece IAT ARAN ET 30", "metadata": {"headings": [{"headings_0": {"content": "APPENCICES", "page": 3, "level": 1}}], "page": 3, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nun ae", "metadata": {"headings": [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], "page": 3, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "List of Acronyms \n\\| Acronym Meaning DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System ICT \nInformation and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system IRAS Integrated Revenue Administration System ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM", "metadata": {"headings": [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}, [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}], [{"headings_0": {"content": "nun ae", "page": 3, "level": 11}}, {"headings_1": {"content": "APPENCICES", "page": 3, "level": 1}}]], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}, {"headings_1": {"content": "nun ae", "page": 3, "level": 11}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 \\_LGFAR \nLGPPDA Local Government Public Procurement and Disposal Authority LLG Lower Local Governments \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}, {"headings_1": {"content": "nun ae", "page": 3, "level": 11}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Local Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ", MDAs \nMinistries, Departments and Agencies \nMoES Ministry of Education \nMinistry of Finance, Planning and Economic Development MoFPED \nMoGLSD \nMinistry of Gender, Labour and Social Development MoLG Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "Local Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}, [{"headings_0": {"content": "Local Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}], [{"headings_0": {"content": "Local Revenue", "page": 4, "level": 5}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 4, "level": 5}}]], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 5}}, {"headings_1": {"content": "Local Revenue", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 2}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OAG Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 2}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "System .", "metadata": {"headings": [{"headings_0": {"content": "System .", "page": 4, "level": 4}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00ab", "metadata": {"headings": [{"headings_0": {"content": "System .", "page": 4, "level": 4}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 4}}, {"headings_1": {"content": "System .", "page": 4, "level": 4}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Program Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting", "page": 4, "level": 2}}, {"headings_1": {"content": "PBS", "page": 4, "level": 4}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PCA Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting", "page": 4, "level": 2}}, {"headings_1": {"content": "PBS", "page": 4, "level": 4}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll Deduction Management System PDU Procurement & Disposal Unit \nPFMA Public Finance Management Act PFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting", "page": 4, "level": 2}}, [{"headings_0": {"content": "PDMS", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting", "page": 4, "level": 2}}]], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TSA Treasury Single Account TSSA Treasury Sub Single Account UBA Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UCF", "metadata": {"headings": [{"headings_0": {"content": "UCF", "page": 4, "level": 5}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "UCF", "page": 4, "level": 5}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 4, "level": 2}}, {"headings_1": {"content": "UCF", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 5}}, {"headings_1": {"content": "Uganda", "page": 4, "level": 2}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lender's Association \u2014", "metadata": {"headings": [{"headings_0": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}, {"headings_1": {"content": "and", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n.UCLA Uganda Consumer", "metadata": {"headings": [{"headings_0": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}, {"headings_1": {"content": "and", "page": 4, "level": 5}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "metadata": {"headings": [{"headings_0": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, {"headings_1": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "f for Results \\_ . \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MASINDI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, {"headings_1": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}, [{"headings_0": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, {"headings_1": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}], [{"headings_0": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, {"headings_1": {"content": "Lender's Association \u2014", "page": 4, "level": 4}}]], "page": 4, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], "page": 5, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Masindi 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 Masindi District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}]], "page": 5, "document_name": "Masindi 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 Masindi 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.34,212,930,480 out of which UGX.32,501,832,837 (95%) was warranted as shown in the table below; \nSN Details \\_ Budget Warrants % age of warrants \\| \\| \n1 UGX(A) \\| UGX (B) BA) 0 1 Recurrent (Wage) \\_\\_22,044,747,856 \u2014-22,044,183,893 100 \n\\_ \n2 Recurrent (Non- 6,009,614,438 5,058,358,637 84 wage) \nln \n3 Development 6,158,568,186 5,399,29003070\u00b0 88", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "UgIFT Uganda Intergovernmental Fiscal Transfers Program", "page": 4, "level": 5}}]], "page": 5, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total 34,212,930,480 32,501,832,837 95", "metadata": {"headings": [{"headings_0": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.32,501,832,837, I reviewed expenditure on activities worth UGX.24,692,119,165 (76%) as summarised as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cSn Details", "metadata": {"headings": [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Actual Cumulative Actual Cumulative \n\\_ expenditure expenditure %age out of (UGX) total warrants \n1 Wage expenditure 20,381,573,902 20,381,573,902 63 \\_ \n\\_\\_ \n- \nTheme area-PDM 107,644,874 \u00a9 20,489,218,776 63 expenditure audited \n\u201c3 Focus area-Education grant \u2014 734,561,353\u00b0 21,223,780,129 65", "metadata": {"headings": [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}, [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}], [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}]], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Formerly SFG \ni", "metadata": {"headings": [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 Focus area-Microscale 196,336,988 \u2014\u00ab21,420, 117,117 66 irrigation projects \n\\_ \n5 Focus area-UGIFT ~ 1,918,523,237 23,338,640,354 7", "metadata": {"headings": [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}, [{"headings_0": {"content": "\u201cSn Details", "page": 6, "level": 8}}, {"headings_1": {"content": "Total 34,212,930,480 32,501,832,837 95", "page": 6, "level": 3}}]], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \n. . al nn ante \nBE 6 Focus area-Water 374,478,577 23,713,118,931 73 \\| \ndevelopment grant (Piped \nwater, and Rural water and \nSanitation grant) i \n\\_ \nUganda Road Fund 7 \n~~ 325,999,800 2A 1A \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \n\\| \\| No 4 \n\\| Observation . \\| Recommendation No \\_ nn \n1.1 \\| Revenue Performance \n\\| \n\\| \n\\| \\| Performance of Local Revenue \n\\| \\| \\| According to the approved budget, the entity was supposed to \\| The \n\\| \nAecounting \\| \\| \ncollect Local revenue of UGX.1,263,517,388; However, by the \\| Fi \nX", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}, [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201cSn Details", "page": 6, "level": 8}}]], "page": 6, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| am :", "metadata": {"headings": [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nend of the year only UGX.1,158,696,870 had been collected \n\\| \\| \n\\| eee i cae representing 92% op performance as shown in the table below \\| budget so that all \n\\| \n\\| \nand detailed in Appendix 1. \n\\| budgeted funds are \\| realized. In addition, \n\\| \\| No Approved \\| Actual Variance should consider \\| \nlo: T Source \\| \\| \\| budget \\| Collections \\| \n\\| \\| \n1 ine of the \\| \\| mt \n\\| 5 \"534,104,000 \u2014 \n\\| sensitization \n\\| \\| \\|\\| \n\\| 2 a 534,104, 000 \\| 382,249,510 151,854,490 \npublic on new digital \\| \\| \n\\| 2 \\| Non-Tax \\| 729,413,388 \\| 776,447,360 \\| 47,033,972 Local revenue system \\| \\| \n\\|\\_\\| \\| (IRAS) to enhance \\| Total 1,263,517,388 1,158,696,870 di 104,820,518 local revenue \n\\| i be \\| \\| \\| \n\\| Revenues \\| \\| \n\\| \\| \\|\\_\\| \\| Revenue \\| \n\\| \\| \\| collection. \\| \n\\| \n\\| \n\\| \n\\| Under collection of Local revenue denied the District resources \\| \n\\| for implementation of the following key planned activity. \n\\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}, [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}], [{"headings_0": {"content": "| am :", "page": 7, "level": 4}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 3}}]], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "metadata": {"headings": [{"headings_0": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, {"headings_1": {"content": "| am :", "page": 7, "level": 4}}], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \n\\| \\| Amount \\| un- \n\\| \\| \\| \\| \n\\| implemented i", "metadata": {"headings": [{"headings_0": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, {"headings_1": {"content": "| am :", "page": 7, "level": 4}}, [{"headings_0": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, {"headings_1": {"content": "| am :", "page": 7, "level": 4}}], [{"headings_0": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, {"headings_1": {"content": "| am :", "page": 7, "level": 4}}], [{"headings_0": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, {"headings_1": {"content": "| am :", "page": 7, "level": 4}}]], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| } 4} _[activities | |", "metadata": {"headings": [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\|\\| 1 \\| Developme \\| Light \\| Motor vehicle 110,000,000 \\| \\| \\| \\| nt Plan \\| Vehicles- \\| meant to \n\\| \\| \\| \\| Implement \\| Acquisition \\| facilitate local \n\\| \n\\| \\| ation \\| revenue \n\\| 1 \\| \\| \\| \\| mobilization and \n\\| \\| enforcement. \n\\| \n\\| \\| \n=: \n\\| \\| \n\\| \\| \n\\| The Accounting Officer explained that this was because of \\| \n\\} \n\\| foot and mouth disease, which affected the cattle market of \\| \n\\| Kijunjubwa for the entire Financial year, and the new digital \n\\| \\| \n\\| Local revenue system (IRAS) which was yet to be understood \n\\| \\| \n\\| \n\\| by the taxpayers. \\| \\| \\| \na en \n1.2 Performance of GOU warrants \n\\| \n\\| \nThe entity had an approved budget of UGX.32,037,413,092 The \nAccounting \\| \\| \\| on \\| from the various programmes out of which \n\\| \\| UGX.31,312,822,971 was warranted resulting in to a shortfall \\| \n0 \n\\} communicate realistic of UGX.724,590,121 representing 98% performance. \n\\| IPFs that can be fully \\| \\| funded. Furthermore, \n\\_No\\_\\_. Observation Recommendation \\} \nNo. Programm Amount Activities \nnot Purpose and \ne warranted not impact of the \n/partially partially/uni \n\\| \\| implement mplemented \n\\| \\| ed activity \n\\| \n1 Human \\| 318,795,894 \\| Polio Partial \nCapital \\| \\| immunisatio implementation \nDevelopme \\| n of Polio \nnt \\| immunization in \n\\| \n\\| \\| communities. \n2 Community \\| 179,522,479 Transfer of \\| Partial support \nmobilization \nfunds to to community \nand mind- \ncommunity groups for \nset change groups to people with \nsupport \ndisabilities \npeople with \ndisabilities \ni 3 Human 111,290,000 Micro The targeted \\| Capital projects community \\| Developme financing ! at groups did not \nnt community receive funding level for their micro projects. \nTOTAL \n609,608,373 \n1.3 External \nThe entity had an approved budget for external assistance of The \nAccounting UGX.912,000,000 from the various programmes out of which Officer should, UGX.272,722,121 was warranted resulting in a shortfall of \\* Communicate with Donors of various UGX.639,277,879 representing : 30% 0 performance. \neee \nta provide to them The performance of warrants for each of the \n. \nprogrammes is realistic budget \\| shown in the table below; \nestimates \ne Roll over the Programm Approved Warrants Variance Yage \npartially and not e as (UGX) (UGX) performan implemented UGX ce activities for Bun 912,000,000 272,722,121] 639,277,879 30% implementation in", "metadata": {"headings": [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}, [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}], [{"headings_0": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, {"headings_1": {"content": "| [No | Out-Put | Activity | Purposeofthe | Budget |", "page": 7, "level": 2}}]], "page": 7, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 8, "level": 5}}, {"headings_1": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}], "page": 8, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the next financial \u00b0 Rank \nyear. \nThe UGX.639,277,879 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nHuman 639,277,879 Allowances Partial \n\\| Capital \n(Incl. Casuals, monitoring of \n\\| Development Temporary, implemented \n\\| sitting activities in \\| \nallowances) Educ., Comm. & Health \ni \n\\| departments \n\\|", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 8, "level": 5}}, {"headings_1": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}, [{"headings_0": {"content": "nn", "page": 8, "level": 5}}, {"headings_1": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}], [{"headings_0": {"content": "nn", "page": 8, "level": 5}}, {"headings_1": {"content": "| } 4} _[activities | |", "page": 7, "level": 4}}]], "page": 8, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INo | Observation a . 7 . u \\ | Recommendation", "metadata": {"headings": [{"headings_0": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, {"headings_1": {"content": "nn", "page": 8, "level": 5}}], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nfailure to utilize warrants; warr: u \\| gratuity \n\\| ' \nAs a result of \npension and \nis processed in time e Education service delivery has been delayed due to partial \\| to ensure that the \\| \\| completion of Nyamarunda HC III, Construction of \\| beneficiaries are kijunjubwa Seed secondary school and seed school at \\| \u2018time. and paid \n\\| ae ar a in \\| a \n\\|", "metadata": {"headings": [{"headings_0": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, {"headings_1": {"content": "nn", "page": 8, "level": 5}}, [{"headings_0": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, {"headings_1": {"content": "nn", "page": 8, "level": 5}}], [{"headings_0": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, {"headings_1": {"content": "nn", "page": 8, "level": 5}}], [{"headings_0": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, {"headings_1": {"content": "nn", "page": 8, "level": 5}}]], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Pakanyi.", "metadata": {"headings": [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Low morale of staff resulting from staffing gaps which \\| impacts on their productivity and service delivery. \n\\| eo \nThe livelihood of retirees who did not get pension and \\| gratuity was impacted. \nThe Accounting Officer explained that this was due non- cone \\| \n\\| recruitment, rolling over of Seed Schools construction, \n\\| pensions and gratuity whose files were not fully verified in \n\\| time to enable payment. \n\\} \n(1.5 of appropriate indicatorsand \\| 1 \nPresence performance nee \\| \n\\| targets in the work plans \n\\| \n\\| \\| Regulation 11 (2) b of the Public Finance Management \\| The \nAccounting \\| Regulations, 2016 states that the work plan of a vote shall \\| Officer \n=\\| \\| commended for indicate the key performance indicators to be used to gauge \\| \n\\| ensuring that all \\| \\| the out-puts. \\| planned activities have clear \\| \\| Part A of the performance contract for Accounting Officers performance \n\\| \\| \n\\| \noutlines the core performance requirements against which indicators and targets \\| \\| \n\\| their performance should be assessed in regard to in the plan. \nwork \nachievement of planned results. This requires the Accounting \n\\| \\| \n\\| \nOfficer to be assessed on the extent to which annual key \\| performance indicators and targets are achieved for key \\| \n\\| projects and/or programs. \n\\| \n\\| I reviewed the approved work plan and sampled 8 outputs \n\\| with a total of 25 activities and noted that all the 25 activities \n\\| \nhad clear performance indicators and target as summarized in \\| \n\\| \\| \n\\| the table below and detailed in Appendix 5 \n\\| \\| Table showing performance indicators and targets \n\\| \\| \n\\| \\|\\| Catego No. \\| No of No of No of \nJi) a es \\| \\| - \\| Expenditure ir \n% \\| \\| \\| ry of \\| of \\| activi Activitie \u2014 Amount (UGX) Quan \n\\| \\| \\| \\| \\| \n\\| \\| \u2014 \\| outp ties \\|s with without \n\\| \n\\| tifica \\| \\| \\|\\} uts in the \\| clear \\| \n\\| tion \\|\\| \\| \\| \\| \\| \\| samp \\| outpu \\| perform clear \\| \n\\| \n\\| \\| of \\| \\| \\| \\| \\| led ts ance perform \\| \n\\| outp ij \\| \\| \\| indicato \\| ance \\| uts", "metadata": {"headings": [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}, [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}], [{"headings_0": {"content": "Pakanyi.", "page": 9, "level": 1}}, {"headings_1": {"content": "INo | Observation a . 7 . u \\ | Recommendation", "page": 9, "level": 1}}]], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 9, "level": 4}}, {"headings_1": {"content": "Pakanyi.", "page": 9, "level": 1}}], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| rs and indicato \\| \\| \n\\| \\| \\| \\| \\| \n\\| targets \\| rs and \\| \n\\| targets \\| \\| \\| \\| \\| \\| \\| \n\\_ Recommendation \n1.6 - Implementation of outputs \nI assessed the implementation of seven (7) outputs with The \nAccounting \n\u2014 \ntwenty-five (25) activities worth UGX.4,082,055,145 and Officer should ensure noted that; Details are in Appendix 6 \ntimely \nimplementation all Five (5) outputs with Fourteen (14) activities and planned activities to \u00bb enhance service expenditure worth UGX.1,464,175,379 were fully delivery.", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 9, "level": 4}}, {"headings_1": {"content": "Pakanyi.", "page": 9, "level": 1}}, [{"headings_0": {"content": "| | |", "page": 9, "level": 4}}, {"headings_1": {"content": "Pakanyi.", "page": 9, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 9, "level": 4}}, {"headings_1": {"content": "Pakanyi.", "page": 9, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 9, "level": 4}}, {"headings_1": {"content": "Pakanyi.", "page": 9, "level": 1}}]], "page": 9, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}], "page": 10, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00bb Two (2) outputs with eleven (11) activities worth UGX.2,617,879,766 were implemented. Out of the eleven (11) activities, eight (8) activities were fully implemented; three (3) activities were partially implemented. \nTable showing implementation of outputs \nCategor No. No No. No of No of Expenditure y of of of of activit activit Amount outputs outp activ Activi ies ies (UGX) \nuts ities ties partia not \nasse in fully Ily imple \nssed the imple imple ment \noutp ment ment ed \nuts ed ed \\| \nFully \n1,464,175,379 implement 5 14 14 0 0 \ned outputs \nPartially \\| 2,617,879,766 implement 2 11 8 3 0 \ned outputs \nNot \nimplement 0 0 0 0 0 \ned outputs \n\\| \nTotal 7 25 22 3 0 4,082,055,145 \nAs result of partial implementation of the following planned activities, expected water and education services have been delayed to the beneficiaries; \ne Construction of seed school at kijunjubwa \nConstruction of seed school at pakanyi ss \ne \ne Construction of Kikuube Piped Water Supply \nThe Accounting Officer explained that all the above projects are multi-year projects. \n1.7 Delivery 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 \n'Sn\\_ \\| Focus Area \\_", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}, [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "| | |", "page": 9, "level": 4}}]], "page": 10, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "___|", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 10, "level": 1}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Inspection Observation", "metadata": {"headings": [{"headings_0": {"content": "Inspection Observation", "page": 11, "level": 1}}, {"headings_1": {"content": "___|", "page": 11, "level": 1}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "% \\| Uganda Road Fund", "metadata": {"headings": [{"headings_0": {"content": "Inspection Observation", "page": 11, "level": 1}}, {"headings_1": {"content": "___|", "page": 11, "level": 1}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Works were done according to the BOQs, bush |", "metadata": {"headings": [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| the \\| clearing, grading, culvert installation done, and RER... MF \\| En RER \\| done according BOQs, bush 2.\\| DDEG Works were to the \\| clearing, grading, culvert installation done, and \n\\| the roads were in use. \nDe nn nn neun \nThe Accounting Officer was commended for ensuring that works are implemented as per BOQs. \n1.7.2 Service Delivery under Focus Areas \nI sampled sixteen (16) out of Twenty-nine (29) activities in five (5) focus areas with a total expenditure of UGX.3,298,142,582 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. \n\\| Sn Focus Activity Observation Implication \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}, [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}], [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}], [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}], [{"headings_0": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, {"headings_1": {"content": "Inspection Observation", "page": 11, "level": 1}}]], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "metadata": {"headings": [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| The \\| on \n\\| \\| school at kijunjubwa \\| on the classroom blocks, \\| service \ndelivery \\| \\| \\| \\| \n\\| and Construction of \\| administration \nunit. impact shall be done \\| \n\\| \n\\|seed school at \\| Teachers\u2019 houses, VIP pit \\| in the Financial year \\| Pakanyi SS \n\\| latrines, \nICT \\| 2024/25 when the \\| \\| \\| Laboratory/Library, Multi- \\| project \nduration \\| \\| \\| purpose hall and the \\| expires. \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}, [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}], [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}], [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}], [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}], [{"headings_0": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}, {"headings_1": {"content": "Works were done according to the BOQs, bush |", "page": 11, "level": 2}}]], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 11, "level": 2}}, {"headings_1": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| sports field were", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 11, "level": 2}}, {"headings_1": {"content": "5 | UGIFT | Construction of seed | construction works | Assessment", "page": 11, "level": 3}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "partially", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nYeh \\| aad Te \\| \\| completed. \\| community will", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12. Micro- Supply and 3 demonstration sites had The", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| \n\\| \\| \\| \\| scale ; installation \nirrigation be able to witness the \\| of functional \n\\| irrigati Equipment under systems. \nbenefits of the \\| \\| jon \\| Micro scale irrigation \nprogram. \n\\| \n\\| \n\\|\\_\\_\\| sites I \n\\| at 3 demonstration \\| \n\u2014 \n\\|3 \\| Water \\| Construction \nof \\| The project was partially \\| Assessment \non \n\\| Develo \\| Kikuube piped water implemented at the time \\| service delivery shall \\| \\| pment \\| system. \nof inspection; water pipes \\| be done in\\_ the \\| \nGrant \\| \n\\| were supplied but no Financial \nyear \\| \n\\| installation works m 2025/26 when the \\| \n\\| \\| \\| \n\\| \n\\| commenced. This phased \\| project is completed. \n\\| \n\\| because it\u2019s a \n\\|", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}, [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}], [{"headings_0": {"content": "partially", "page": 11, "level": 3}}, {"headings_1": {"content": "| |", "page": 11, "level": 2}}]], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 11, "level": 5}}, {"headings_1": {"content": "partially", "page": 11, "level": 3}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 11, "level": 1}}, {"headings_1": {"content": "__|", "page": 11, "level": 5}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 11, "level": 1}}, {"headings_1": {"content": "__|", "page": 11, "level": 5}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| : R", "metadata": {"headings": [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|Educat er ae done as The a 4 \nConstruction of 4 e Works \nper \\| schools are \\| ion classroom blocks, BOQs. \n\\| benefitting from \\| \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nThe District had a wage budget of UGX.18,570,680,738, out of which UGX.17,477,484,631 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo \nObservation OO j a \nRecommendation \n2.1 Utilization of the Wage Budget \nThe District had an approved wage budget of The Accounting \\_ UGX.17,250,041,950, and obtained supplementary funding of Officer should liaise UGX.1,320,638,788 resulting into a revised wage budget of with MoFPED to \\_ \n\\_ UGX.18,570,680,738 out of which UGX.18,570,680,737 ensure that only \\| (100%) was warranted. \nrequested for funds are received and . Out of the total warrants, UGX.17,477,484,631 was utilized by optimally absorbed. the DLG~ resulting in un-utilized warrants of \n\\_ UGX.1,093,196,106 utilization \nrepresenting of 94% as \nsummarized in the table below and detailed in Appendix 8 \nApproved. \u201cSupplem \\_ Revised Warran Payment \\\\ \u201cUnspent Budget entary Budget ts UGX. s UGX. Balance UGX. Bn UGX. Bn UGX. Ba Bn UGX. Bn Bn \n17.250 1.320 18.570 18.570 17.477 1.093 \u2014", "metadata": {"headings": [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}, [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}], [{"headings_0": {"content": "| : R", "page": 11, "level": 6}}, {"headings_1": {"content": "project.", "page": 11, "level": 1}}]], "page": 11, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll", "metadata": {"headings": [{"headings_0": {"content": "2.2 Validation of employees on the entity payroll", "page": 12, "level": 3}}, {"headings_1": {"content": "| : R", "page": 11, "level": 6}}], "page": 12, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~The Accounting", "metadata": {"headings": [{"headings_0": {"content": "~The Accounting", "page": 12, "level": 2}}, {"headings_1": {"content": "2.2 Validation of employees on the entity payroll", "page": 12, "level": 3}}], "page": 12, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ The District had 1,480 employees on the IPPS payroll of which Officer should; 1,453 (98.2%) were fully verified, 3 (0.2%) partially verified, 6 e Use the verified", "metadata": {"headings": [{"headings_0": {"content": "~The Accounting", "page": 12, "level": 2}}, {"headings_1": {"content": "2.2 Validation of employees on the entity payroll", "page": 12, "level": 3}}], "page": 12, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a /", "metadata": {"headings": [{"headings_0": {"content": "a /", "page": 13, "level": 4}}, {"headings_1": {"content": "~The Accounting", "page": 12, "level": 2}}], "page": 13, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NEE Sb", "metadata": {"headings": [{"headings_0": {"content": "NEE Sb", "page": 13, "level": 6}}, {"headings_1": {"content": "a /", "page": 13, "level": 4}}], "page": 13, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0665+", "metadata": {"headings": [{"headings_0": {"content": "0665+", "page": 13, "level": 4}}, {"headings_1": {"content": "NEE Sb", "page": 13, "level": 6}}], "page": 13, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LET =, T", "metadata": {"headings": [{"headings_0": {"content": "LET =, T", "page": 13, "level": 4}}, {"headings_1": {"content": "0665+", "page": 13, "level": 4}}], "page": 13, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2019", "metadata": {"headings": [{"headings_0": {"content": "LET =, T", "page": 13, "level": 4}}, {"headings_1": {"content": "0665+", "page": 13, "level": 4}}], "page": 13, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of the staff with the expired contract. However, in the", "metadata": {"headings": [{"headings_0": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}, {"headings_1": {"content": "LET =, T", "page": 13, "level": 4}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "meantime the individual has been removed from payroll. \n2.3 Inconsistencies in Employee Details \n345 employees on the payroll had inconsistencies in their dates The", "metadata": {"headings": [{"headings_0": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}, {"headings_1": {"content": "LET =, T", "page": 13, "level": 4}}, [{"headings_0": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}, {"headings_1": {"content": "LET =, T", "page": 13, "level": 4}}]], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of birth, captured in the payroll and data captured by NIRA on Officer \nshould the National IDs. \n\\_ \nengage \nthe Inconsistent information undermines the integrity of the affected staff and District\u2019s records and may complicate the employee service ensure \nthat history and retirement procedures. Where the errors in dates employee records of birth increase the length of service, it may lead to the are duly updated irregular extension of employee service. \nand brought to the attention of the Ministry of Public Service within a specified timeline for appropriate . action. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "of the staff with the expired contract. However, in the", "page": 14, "level": 2}}]], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.4 Delayed deletion of employees from the payroll", "metadata": {"headings": [{"headings_0": {"content": "2.4 Delayed deletion of employees from the payroll", "page": 14, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that UGX.8,703,555 was paid to 14 staff who had The", "metadata": {"headings": [{"headings_0": {"content": "2.4 Delayed deletion of employees from the payroll", "page": 14, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "2.4 Delayed deletion of employees from the payroll", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "retired. Officer should; e ensure that Delayed removal of staff from payroll resulted into financial Heads \nof loss to government.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "2.4 Delayed deletion of employees from the payroll", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Department timely", "metadata": {"headings": [{"headings_0": {"content": "Department timely", "page": 14, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer that they have initiated the recovery of \ncommunicate to funds from the beneficiaries. \nstaff leavers so \\| that they are removed from the payroll", "metadata": {"headings": [{"headings_0": {"content": "Department timely", "page": 14, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "promptly.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 14, "level": 1}}, {"headings_1": {"content": "Department timely", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25 Review of the district Staff Establishment \n' Review of the establishment revealed; \ni. out of 225 approved positions on traditional staff The Accounting \\| establishment, 180 (80%) positions were filled leaving 45 Officer should; (20%) vacant. I also observed that there were 20 staff e engage \nthe recruited in excess of their staff establishment. \nDistrict Service ii. The entity did not have an approved and costed staff", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 14, "level": 1}}, {"headings_1": {"content": "Department timely", "page": 14, "level": 3}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Commission,", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 14, "level": 3}}, {"headings_1": {"content": "promptly.", "page": 14, "level": 1}}], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "establishment for primary, secondary and\\_ tertiary Ministry of institutions while the staff structure for health facilities \nPublic Service issued by Ministry of Health was not incorporated into the \nand MoFPED to district approved structure. \nhave the vacant \\| positions filled", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 14, "level": 3}}, {"headings_1": {"content": "promptly.", "page": 14, "level": 1}}, [{"headings_0": {"content": "Commission,", "page": 14, "level": 3}}, {"headings_1": {"content": "promptly.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "tertiary", "metadata": {"headings": [{"headings_0": {"content": "tertiary", "page": 15, "level": 3}}, {"headings_1": {"content": "Commission,", "page": 14, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "institutions.", "metadata": {"headings": [{"headings_0": {"content": "tertiary", "page": 15, "level": 3}}, {"headings_1": {"content": "Commission,", "page": 14, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}, {"headings_1": {"content": "tertiary", "page": 15, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}, {"headings_1": {"content": "tertiary", "page": 15, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023/2024", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Service and the \\| \n\\| I developed procedures to determine the number of staff in Accounting Officer \\| \n\\| post and approved recruitments so as to obtain the expected \n\\| should the \\| review \n\\| \nwage cost at the entity as highlighted in the table below; \n\\| approved wage \\| \n\\| estimates of the \\| \n\\| district for the FY \\| \\| \\| Category \nNumber of \\| Re-computed \n\\|\\| 2023/24 in line with \\| employees \\| Budget(UCX) \\|\\| the results of the \\| \n\\_ \n\\| 1. \\| Staff in post-refer to \\| \n\\|\\| validation exercise \\| \\| headcount \\| a", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}, [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}], [{"headings_0": {"content": "2023/2024", "page": 15, "level": 3}}, {"headings_1": {"content": "| 2.6] Estimated Wage Budget for validated staff for FY | Ministry of Public", "page": 15, "level": 2}}]], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ful Dats. ot", "metadata": {"headings": [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wel to ensure accurate \\| \nverified verified \n[1453 \\| 16,744,275,693 \\| \\| wage bill for the Partially fee 22,806,672 \\| \n\\| \\| Employees not yet \n\\| \\_\\_ accessed district. 2 \\| 48,361,320 \\| \n\\| \n\\| on the payroll by June 2023 \n\\| \n\\| \n\\| \n\\| (new records), \\| \\| \n\\| \n\\| \\| No shows accounted and \\| 3\\| 38,239,932 \nfor \\_ oo \n\\| \\| \\| those confirmed to have \\| \n\\| exited the entity I \\| \n\\| recruitments - \\| Be", "metadata": {"headings": [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}, [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}]], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Planned Refer 132 2,042,382,396 \\| \\| to the approved and cleared", "metadata": {"headings": [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| \\| \\| \n\\| \nrecruitment planbyMoPS \\| sd \\| \\| \n\\| \nTotal budget for the 1,593 18,896,066,013 \\| Wage \n\\| \npayroll \\| \\| pss! \\_\\| Ss ee \\| 3. \\| Salary arrears (Residual 0 0 \\| verified by Internal \narrears \n\\| \n\\| \nAudit and approved by \\| \n\\| \nMoFPED) \n\\| Total Wage and budget \\| 1,764 \\| 1,593 \\| arrears \nfor the payroll \\_ \n' Comparison of the re-computed estimated wage bill of \\| UGX. 18,896,066,013 and the approved wage estimate of \\| UGX. 18,488,946,000 revealed an under budget of", "metadata": {"headings": [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}, [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}], [{"headings_0": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 15, "level": 3}}]], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.407,120,013.", "metadata": {"headings": [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Under budgeting for wages creates opportunities for under \\| \npayment of staff leading to demotivation which EI effective service delivery. \nL \nPe \n3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nThe District received UGX.374,495,964, out of UGX.374,495,964 budgeted (100%) for the financial year 2022/23. Out of the UGX.374,495,964 received, the District spent UGX.374,478,577 (100%). Below is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}, [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}], [{"headings_0": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, {"headings_1": {"content": "Ful Dats. ot", "page": 15, "level": 2}}]], "page": 15, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 16, "level": 1}}, {"headings_1": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}], "page": 16, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Rural Water and Sanitation Construction of boreholes 5 \\|. Sub-Grant (traditional Rehabilitation of boreholes 2. 2 TE Construction of VIP latrine 2 2 ee \n2 Piped Water Sub-Grant Construction of piped water 1 \n1 (UgIFT component) scheme \n\\_\\_\\_ \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 16, "level": 1}}, {"headings_1": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}, [{"headings_0": {"content": "quantity quantity", "page": 16, "level": 1}}, {"headings_1": {"content": "UGX.407,120,013.", "page": 15, "level": 3}}]], "page": 16, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], "page": 16, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas were the District had commendable performance; \noe All the 4 sampled planned projects worth UGX.294,470,090 were provided for in the approved five-year development plan. \noe All the 4 sampled projects worth UGX.363,004,242 were inclusive in the list of capital investments and thus were eligible. \ne The District undertook desk and field appraisals for the all the 4 sampled planned projects worth UGX.363,004,242. \ne Four (4) projects were advertised before 30 June 2022 and contracts were awarded after 31\u00b0 October 2022 as per guidelines. \n3.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 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. \nAn analysis of the water budget allocations for the Sub-counties/Town councils revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 8. \n[SN \\| \\| Category \\| Sub County/Town \\| Budget \\| Ranking Rank \\|", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 1}}]], "page": 16, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "metadata": {"headings": [{"headings_0": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Council Name \\| Amount \\| need based on \\| interpretation 1 \\| \\| Bwijanga \nSub-County with SC Fifi ith \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "metadata": {"headings": [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "most allocation =] Fr \n\\| \n[2 St ' \\| 3 third needy rank least allocation hl \n\\| \n\\| \n\\_ \n. \n3 Sub-County with Miirya SC \n\\| 0\\| 4 \\| Eighth needy by \nAllocation of funds to sub-counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that they have embarked on piped water strategy and have already drilled a production well in Miduuma village found in one of the least served sub counties and have also tasked the development partners (Water Aid and The Water Trust) to put more efforts in the two least served sub counties of Kimengo and Kijunjubwa which they have already embarked on. National Water and Sewerage Cooperation also has plans to extend water to Kijunubwa TC.", "metadata": {"headings": [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}, [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}], [{"headings_0": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, {"headings_1": {"content": "ee BE | \u201c149, \u201a000, 000 | 5 | needy |", "page": 17, "level": 2}}]], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should make budget provisions for water investments in sub- counties in the order of the assessment results. \n3.1.2.2 Funding and Absorption \nUGX.74,495,964 (100%) was received, out of UGX.374,495,964 budgeted. Furthermore, out of the UGX.374,495,964 received, UGX.209,208,937 (56%) related to Rural Water and Sanitation Sub-Grant (traditional component) and related to Water Sub-Grant \nas \n(100%) was spent on Piped Water Sub-Grant (UgIFT component) activities. Details are in the table below; \nSN Category APP EST (A) RELEASE (B) Expenditure Unspent %o (UGX) (UGX) (C) (UGX) (B-C) Absorption", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "| Sub-County with | Budingo SC 17,000,000 | Verl by |", "page": 17, "level": 5}}]], "page": 17, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u \nu \nRural Water and 209,208,937 209,208,937 209,208,937 0 100 Sanitation Sub- \nGrant \n(traditional", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}]], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ \na \nln \nPiped Water 165,287,027 165,287,027 165,269,640 17,387 100 \\| \nSub-Grant \n(UgIFT \ncomponent) \\| \n\u201e\\_\\_\\_ \n\\_ \nnnn \nft 1 fe nel \\_ Total 374,495,964 374,495,964 374,478,577. 17,387, 100 \\| \n3.1.2.3 Monitoring \n3.1.2.3.1 Preparation and submission of quarterly reports \nGuideline 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadline for submission of Quarter one report is 10th October, Quarter 2: 10\" January, Quarter 3: 10th April and 10th July for Quarter four. \nT noted that the District delayed to submit performance reports for three (3) quarters. Details are in the table below; \nNo Details \nDeadline for \\_ \nsubmission \\_ \n\\| \nActual date of Comment submission", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}, [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}]], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Quarter One", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n10\" October, 2022 1\u00b0 December,", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}, [{"headings_0": {"content": "component)", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}]], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 3}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2022 \n2 Quarter Two \\_\\_ 10\" January, 2023 7 February, 2023 Delayed 3 Quarter Thrree 10\u00b0\" April, 2023 2\u2122 April, 20223 Intime \\_ \n4 Quarter Four 10\" July, 2023 12 July, 2023 \\_Delayed \\_ \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 3}}, [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 3}}]], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that delays were as a result of changes in the work plan whereby the final approval of the Annual work plan was secured in December \nI noted that 2 UGFIT projects were not provided with a water source that was accessible by the local community. Details are in the table below; \nS/N \\| UGIFT Project \n\\| Water source place \\| Community (name) \\| Audit \n\\| \\| and status \n\\| and accessibility to \\| Conclusion \n\\| \\| \n\\| a \\_watersstatus \\| nn \n1 \\| Construction of Non-existent \nMiirya Sub county \nWater source not \\| \\| \n\\| Seed secondary \\| \nin place. \n\\| \\| \n\\| school St. \nat Paul's \\| \\| \n\\| SS- Pakanyi \\| \n\\| \n= L BE pee Sr \\| 2 \\| Construction of \\| Non-existent \n\\| Kimengo Sub county \\| Water source not \\| \\| Kijunjubwa Seed \n\\| in place. \n\\| Secondary School I \n\u2014 \nhs \n\\_\u2014i 7 \nAs a result, the UGIFT project has water constraints and the surrounding communities are not benefitting from water sources that were supposed to accompany the projects. \nThe Accounting Officer explained that they failed to get a potential site for a borehole at Kijunjubwa Seed because the place has a very low water potential but the contractor managed to get water through excavation of a hand dug well and it\u2019s serving the community well. For Pakanyi S.S, the same arrangement was ongoing. \nThe Accounting Officer should make budget provisions for production wells to have this water source constructed at the schools to enable the community around the schools access safe and clean water. \n3.1.2.3.3 Management of asset register \nGuideline 4.1.8 of the Grant Guidelines (2022/2023) requires LGs to maintain updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the district asset register and noted that equipment procured under Drilling Boreholes and piped water supplies were not recorded. Details are of projects where equipment were bought are the table below; \n\\| Activity inspected TContractor Totalexpenditure", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 18, "level": 1}}]], "page": 18, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UM |", "metadata": {"headings": [{"headings_0": {"content": "UM |", "page": 19, "level": 2}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], "page": 19, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Construction of Kikuube Piped Water \\| \u2014m a", "metadata": {"headings": [{"headings_0": {"content": "UM |", "page": 19, "level": 2}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], "page": 19, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "144,900,000", "metadata": {"headings": [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], "page": 19, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| PSUR \\| \\| I \\| Corporation arperauon \\| \\| \n\\| Drilling Development, Casting & Mama Bore Wells \n\u2014 \\| \\_ \n74,464,667 \\| \\|\u201c 2 Installation of Five deep boreholes Africa Ltd ij \n\\_\\_ \n. \n\\_\\| \nThe Accounting Officer explained that the Water Department maintained an Asset register which was updated annually so would use the same information to maintain one for the grant. \nThe Accounting Officer should ensure that the Head of Finance records these water assets in the fixed assets register as per the grant guidelines. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) PROGRAM \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting Uganda\u2019s Inter-Governmental Fiscal Transfer Reform Program (IGFTRP) for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nMasindi District received UGX.3,066,141,257, out of UGX.3,066,141,257 budgeted to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}, [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}], [{"headings_0": {"content": "144,900,000", "page": 19, "level": 3}}, {"headings_1": {"content": "UM |", "page": 19, "level": 2}}]], "page": 19, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Activity", "metadata": {"headings": [{"headings_0": {"content": "SN Activity", "page": 20, "level": 2}}, {"headings_1": {"content": "144,900,000", "page": 19, "level": 3}}], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Planned quantity Actual quantity 1 Construction of seed schools 2 \n1.5 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas were the District had commendable performance; \ne All UGIFT activities sampled worth UGX.1,901,089,368 were budgeted for. \noe The District budgeted to receive UGX.3,066,141,257, and Actually received", "metadata": {"headings": [{"headings_0": {"content": "SN Activity", "page": 20, "level": 2}}, {"headings_1": {"content": "144,900,000", "page": 19, "level": 3}}, [{"headings_0": {"content": "SN Activity", "page": 20, "level": 2}}, {"headings_1": {"content": "144,900,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN Activity", "page": 20, "level": 2}}, {"headings_1": {"content": "144,900,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "SN Activity", "page": 20, "level": 2}}, {"headings_1": {"content": "144,900,000", "page": 19, "level": 3}}]], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.3,066,141,257 (100%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,066,141,257 (100%).", "page": 20, "level": 2}}, {"headings_1": {"content": "SN Activity", "page": 20, "level": 2}}], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The district had land titles on which the two UGIFT projects are being", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,066,141,257 (100%).", "page": 20, "level": 2}}, {"headings_1": {"content": "SN Activity", "page": 20, "level": 2}}], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "UGX.3,066,141,257 (100%).", "page": 20, "level": 2}}], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The district maintained site meeting minutes for reference by interested stakeholders for two projects. \ne There were material test results of building materials used by contractors of two (2) projects. \ne Construction sites revealed that the site workers were wearing personal", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "UGX.3,066,141,257 (100%).", "page": 20, "level": 2}}], "page": 20, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"Funds", "metadata": {"headings": [{"headings_0": {"content": "\"Funds", "page": 21, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "metadata": {"headings": [{"headings_0": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "\"Funds", "page": 21, "level": 2}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX) \\| \\| absorbed \\| \\| \nanhas meebo sees \\| ~3,066,141,257 \\| 1,905,919,368 1,160,221,889 \\| 62 \n\\| \nUnder absorption of released funds resulted in partial implementation of the following key activities; \noe Construction of seed school at Kijunjubwa Seed Secondary school \noe Construction of seed school at Pakanyi Seed Secondary School \nThe Accounting Officer explained that this was attributed to the delay to award the UGIFT projects to Contractors.", "metadata": {"headings": [{"headings_0": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "\"Funds", "page": 21, "level": 2}}, [{"headings_0": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "\"Funds", "page": 21, "level": 2}}], [{"headings_0": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "\"Funds", "page": 21, "level": 2}}]], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The Accounting Officer should engage the MoES to ensure timely hybrid procurements in order to facilitate timely completion of projects. \no The MoES should properly identify contactors with financial capacity to implement the awarded contracts on time. \noe The Accounting Officer should engage suppliers to ensure timely supply of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "released | Expenditure (UGX) | Unspent (UGX) | Yage of funds |", "page": 21, "level": 3}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "purchased equipment.", "metadata": {"headings": [{"headings_0": {"content": "purchased equipment.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.2.2.2 Implementation of UGIFT Activities \n3.2.2.2.1 Project Implementation for Current Financial Year 2022-23 \nI sampled two (2) UGIFT projects with a total expenditure of UGX.4,775,789,020 for physical inspection and assessment of service delivery indicators. Details are in Appendix 9. \noe Construction works for St. Paul\u2019s SS- Pakanyi and Kijunjubwa Seed Secondary School were still in progress as they are phased projects contracts ending 16/06/2024 and 06/12/2024 respectively. \nAs a result, the expected improvement of Education services is delayed due to partial completion of works.", "metadata": {"headings": [{"headings_0": {"content": "purchased equipment.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "purchased equipment.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage Ministry of Finance Planning and Economic Development to ensure timely release of funds to enhance timely implementation of .planned activities. \n3.3 Education Development Grant \nThe Education Development Grant, formerly School's 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. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.3.1 Positive observations I noted the following areas where the District had commendable performance; e The District maintained an asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the grant. \u00b0 Fourteen (14) projects funded at UGX.649,271,294 had assessment done for measures to mitigate environmental and social risks as well as environmental and social risks. \u00b0 UGX.750,371,858 (98%) was allocated for capital development works and UGX.17,029,000 investment service costs as per guidelines. e The district was fully funded and significantly implemented all the fourteen (14) projects funded at UGX.649,271,294. e The district incorporated all the fourteen (14) projects funded at UGX.649,271,294 in the the Approved District budget and Annual work plan. e Fourteen (14) projects funded at UGX.649,271,294 were physical inspection and noted that all of them were existent e The District payment file revealed that the District spent UGX.649,271,294 on eligible activities. o Ten (10) Projects worth UGX.245,267,344 had site visit Minutes. e Payment certificates of (14) projects funded at UGX.649,271,294 revealed that there were endorsements by the Internal auditor. e Physical Inspection of fourteen (14) projects worth UGX.632,832,188 and I observed that the construction works were executed according to the BOQs completed in time and were in use by the beneficiaries. 3.3.2 Areas of Improvement I noted the following areas where the District needs improvement; 3.3.2.1 Review of Budgeting and allocation 3.3.2.1.1 Funding and absorption of Education Development grant The District received all the budgeted funds of UGX.767,400,858 representing 100% funding as detailed in the table below; Budgeted released (UGX) ~ (UGX) amount (UGX) Funds Variance 750,371,858 750,371,858 0 Out of the UGX.767,400,858 released, UGX.734,561,353 (96%) resulting in an under absorption of UGX. 32,839,505 was as indicated in the table below; \\| 3.3.2.2 Monitoring and Evaluation 3.3.2.2.1 Failure to carry out Monitoring and Evaluation Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President\u2019s Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. I noted that all the ten", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "purchased equipment.", "page": 21, "level": 2}}]], "page": 22, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 23, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with Ministry of Education and Sports to ensure monitoring of projects implemented under the Education Development grant is carried out by the MoES Engineering Assistant District Executive Committee and the RDC as per guidelines. i Micro Scale Irrigation Program The Government of Uganda is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. The District received UGX.196,550,000, out of UGX.196,550,000 budgeted (100%) to implement the following activities. SN \\| Category \\| Activity [Planned [Actual \\| \\| Lo quantity \\|quantity 1 Construction of Installation of irrigation 3 \\| 3 \\| \\| \\| \u00b0 The district budgeted to spend UGX.137,585,000 and actually spent UGX.137,567,028 on mobilization and training of 300 farmers and sensitization of 14 Lower Local Governments e Three (3) irrigation equipment had been supplied and installed within the contract implementation timelines e Training and technical support was offered by the supplier to the 3 farmers selected as demonstration sites on the operation and maintenance of the micro- scale irrigation equipment e Three (3) microscale irrigation demonstration sites with a total expenditure of UGX.49,916,460 were physically inspected and found to be functional. 3.4.2 Areas of improvement No areas of improvement. 3.4.2.1 Planning and Budget Performance 3.4.2.1.1 Budget performance The District received UGX.196,550,000 (100%) out of UGX.196,550,000 budgeted. Out of the funds received UGX. 293,786,055 (99.6%) was spent on complementary activities. Out of the total program receipts of UGX.196,550,000, UGX.196,336,988 (99.9%) was utilized by the District resulting into an unspent balance of UGX.213,012 (0.1%). Details are in the table below; Quarter Revised Warrants/ Total expenditure Variance % budget Release \\| (as per payment file) \\| absorption eine ee Cen ee u eee ee en \\| = (BS Quarter 49,137,500 49,137,500 49,084,247 One Quarter 49,137,500 49,137,500 49,084,247 53,253 99.6% . Two \\| Quarter 49,137,500 49,137,500 49,084,247 53,253 99.6% Quarter 49,137,500 49,137,500 49,084,247 53,253 99.6% ; Four Total 196,550,000 196,550,000 196,336,988 213,012 99.9% 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 23, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 25, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of oe accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of o accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 25, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "o 48 priorities received from 14 Sub-Counties/Town Councils were incorporated in the entity\u2019s budget \no 46 PDM SACCOs were funded with UGX.4,600,000,000 as planned \noe budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 107,644,874, out of which, UGX.107,644,874, (100%) was received \noe 10 sampled PDM SACCOs had disbursed UGX.1,058,500,000 (100%) out of the PRF received of UGX.1,058,508,982. \nUGX.1,020,123,841 was adequately accounted for by the 10 PDM SACCOs \n8 \n08 All the 46 Gazetted District PDM SACCOs were fully funded. \nHLG Core Implementation team was fully constituted as per the guideline \n80 \n0 The District prepared quarterly performance reports. \n\u00a9 The PDCs were constituted as per the guideline, held quarterly meetings, prepared quarterly performance reports and received UGX.46,000,000 as planned for implementation of the planned activities. \n10 sampled SACCOs held their first general meeting less than 1 month after their o", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 27, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration.", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 27, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Leadership vetting committee was elected and inaugurated in the 10 PDM SACCOs. \noe vetting criterion following the PDM SACCO byelaws was included in the minutes in the 10 PDM SACCOs. \no 10sampled PDM SACCOs trained PDM SACCO members. \noe 46 SACCOs were registered under the Cooperative Societies Act \noe 120 Enterprise groups in 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \n10sampled PDM SACCOs had PDM member registers for 274 enterprise groups. \n\u00bb \ne UGX.4,600,000,000 was transferred to 46 SACCOs after signature of the PRF financing agreements \ne The respective SACCO bank account numbers provided was captured in the signed PRF Financing Agreement of 46 PDM SACCOs as guided by Budget execution circular for FY 2022/2023, June 2022. \nUGX.4,600,000,000 was transferred to 46 SACCOs with evidence of submission of oe \nattestation form to the Secretariat \n\u00b0o 20 beneficiaries in 10 Parishes who accessed loans before 5th June 2023 were selected through the PDMIS. \noe 20 beneficiaries in 10 Parishes who accessed loans after 5th June 2023, were vetted by a village meeting convened by the enterprise groups. \noe 20 beneficiaries in 10 parishes accessed loans from enterprise groups where they were members. \n20 beneficiaries received UGX.20,000,000 which was the same as indicated in the e \nSACCO records implying PRF disbursement were adequately accounted for o 20 beneficiaries 10 PDM SACCOs had received PRF once. \n4.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.1 Delayed release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, there\u2019s none of the 2 PDM SACCOs that received all their PRF in the last quarter of the year. I further noted that, the 2 PDM SACCOs received all their PRF in June 2023 which is the last month of the FY. The summary is in the table below;", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}, [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "registration.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}]], "page": 27, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 28, "level": 3}}, {"headings_1": {"content": "registration.", "page": 27, "level": 2}}], "page": 28, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Month in Quarter 4 FY 2022/2023 \nNo. of SACCOs that received PRF \nA A \n12 May \\| OO \\_ \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM objectives.", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 28, "level": 3}}, {"headings_1": {"content": "registration.", "page": 27, "level": 2}}, [{"headings_0": {"content": "SN", "page": 28, "level": 3}}, {"headings_1": {"content": "registration.", "page": 27, "level": 2}}], [{"headings_0": {"content": "SN", "page": 28, "level": 3}}, {"headings_1": {"content": "registration.", "page": 27, "level": 2}}]], "page": 28, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "SN", "page": 28, "level": 3}}], "page": 29, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. The PSST should timely release funds in accordance with the appropriation. \n4.3.2 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "SN", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "SN", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "SN", "page": 28, "level": 3}}]], "page": 29, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The LG Accounting Officers (AO) as Chairperson, the District Production Officer oe \n(DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. \nThe PDC to oversee and coordinate the development activities within the Parish, e", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and oe \nhave 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \no The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \noe The Production subcommittee 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. \noe Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], "page": 30, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "board did not fill in explained that this was expression of interest attributed to no recurrent forms prior to being funds under the Production elected board members. and Marketing grant so was Details are in Appendix constrained with lack of 11 \nfunds to sensitize and \nmonitor the functionality of these SACCOS committees. \nSACCO Committees and e10 sampled SACCOs did The Accounting Officer Sub Committees \nnot constitute the Loan, explained that this was Production, Marketing, attributed to no recurrent Business Development funds under the Production services, Finance and and Marketing grant so was investment \nsub constrained with lack of Committees. Details are funds to sensitize and \nin Appendix 12 \nmonitor the functionality of \\| \\_these SACCOS committees \\_ \nFailure to prepare parish priorities and action plans, implementation of PDM activities will be negatively affected since it will not be guided by appropriate plans and priorities. \nFailure to fill in expression of interest forms by prospective board members affects transparency of the selection process. \nFailure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nRecommendation \nThe Accounting Officer should; \noe ensure that PDCs are sensitized on their role of preparing priorities and action", "metadata": {"headings": [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}, [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}], [{"headings_0": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, {"headings_1": {"content": "require that;", "page": 29, "level": 1}}]], "page": 30, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plans.", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], "page": 30, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Ensure the PDM Boards operationalise utilization of expression of interest forms by candidate's interest in being elected to the board. oe ensure the PDM Boards institute and operationalise sub-committees. 4.3.3 Registration of PDM SACCOs and Enterprise Groups Paragraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion October 2022; and Section 36(1, 2 &3) of - Tier 4: Microfinance Institutions money lenders act, 2016 requires that; The LG and more specifically the TILED department shall support the Office of \u00b0 the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. o A 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. \u00a9 The 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 The Accounting Officer shall submit an Attestation Form to confirm that the PDM o 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. I made the following observations; SN \\| Nature of \\| . Observations Management Response 7 \\| \\| L. t; \\| Licensing of PDM \\| \u00a9 46 SACCOs were not licensed \\| The Accounting Officer explained \\| SACCOs Under the \\| to take on the business of \\| that 46 PDM SACCOS are under a \\| \\| Microfinance Probationary period \\| Microfinance \\| lending under \\| two-year \\| \\| Institutions Money \\| Institutions money lenders \\| which is about to end pending \\| \\| Lenders Act act as detailed in Appendix \\| licensing. In addition, \\| \\| Be Management is going to seek for \\| advice from the PDM secretariat \\| on how to proceed on the \\| \\| \\| \\| \\| licensing of these SACCOS. \\_\\_\\| \\_\\_\\_\\_\\_\\_\\| Lack of licenses leads to challenges in enforcement of recovery of PRF from beneficiaries of unlicensed PDM SACCOs. The Accounting Officer should follow up the licensing process with Micro Finance Support Centre after expiry of the probationary period. 4.3.4 PDM \\_SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users 1 handbook for the", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}, [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}], [{"headings_0": {"content": "plans.", "page": 30, "level": 2}}, {"headings_1": {"content": "2. PDMSACCO Board = \u00abThe members of the The Accounting Officer", "page": 30, "level": 2}}]], "page": 30, "document_name": "Masindi 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": "plans.", "page": 30, "level": 2}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \noe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \n\\_SN \\| Activity \\| Observations \n\\| Management Response", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}]], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth \ne 10 sampled parishes did not The Accounting Officer explained Ranking of carry out wealth ranking that the President through a : \nHouseholds during identification of presidential directive dated July 5 subsistence households. 2023 where he directed that Details are in Appendix 14 \nsubsistence households be selected \n\u00a9 through village meetings stopped the use of PDMIS to do wealth \u2014 ranking of the households.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2. Selection and e 46 parishes selected flagship The Accounting Officer explained Implementati projects that were that they received many on \nof inconsistent with the LG implementation guidelines several Prioritized/FI selected \npriority of them contradictory especially in", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "plans.", "page": 30, "level": 2}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "agship", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 32, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "commodities. Details are in the issue of enterprise selection by : \nProjects Appendix 15 \nthe beneficiaries such as the user\u2019s \u00bb30 out of 106 farmer handbook for the Parish revolving \\| \n\\_ enterprise/households \nfund Pillar 1 October 2022 had 22 implemented projects that enterprises that a farmer can pick are not from the priority from depending on the profitability. commodity list. Details are in \n\\| \nAppendix 16 \n; \n\\| \n.", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 32, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}, [{"headings_0": {"content": "agship", "page": 32, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}]], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Insurance \ne 20 PRF beneficiaries out 20 The Accounting Officer explained \u201a Policy for who carried out farming that PDM enterprises guide no.2", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 32, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 32, "level": 3}}, {"headings_1": {"content": "agship", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enterprises in 10 sampled January 2023, stated that the funds", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 32, "level": 3}}, {"headings_1": {"content": "agship", "page": 32, "level": 1}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 32, "level": 3}}, {"headings_1": {"content": "Farming", "page": 32, "level": 3}}], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDM SACCOs did not obtain for insurance were supposed to be agricultural insurance policies deducted automatically on the from UAIS. Details in financial inclusion system that did Appendix 17 \nnot happen. In addition, they did \n\\| \nLack of recourse in form of insurance will expose the farming enterprises to the o \nadverse effects of climate change and may result into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 32, "level": 3}}, {"headings_1": {"content": "Farming", "page": 32, "level": 3}}, [{"headings_0": {"content": "Enterprises", "page": 32, "level": 3}}, {"headings_1": {"content": "Farming", "page": 32, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 32, "level": 3}}, {"headings_1": {"content": "Farming", "page": 32, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 32, "level": 3}}, {"headings_1": {"content": "Farming", "page": 32, "level": 3}}]], "page": 32, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], "page": 33, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should; \nEnsure that PDM SACCOs review the household beneficiary list to identify those oe \nthat do not qualify to receive funding. \nEnhance monitoring of the PDM SACCOs and their respective enterprise groups \u00a9 \nto ensure that they implement activities in line with LG selected Priority commodities. \noe Liaise with the secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries. \n4.3.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n4.3.5.1 Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; Details in Appendix 18. \nTwo beneficiaries in two PDM SACCOs had implemented a different project. \no \n16 beneficiaries in 8 PDM SACCOs had implemented projects as planned. o \nNon implementation of planned projects and implementation of non-planned projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that the District had no recurrent funds under the Production and Marketing grant so was constrained with lack of funds to sensitize and monitor the Parish revolving fund beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 32, "level": 3}}]], "page": 33, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 33, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should seek for additional funding to enhance monitoring of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 33, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "APPENCICES", "metadata": {"headings": [{"headings_0": {"content": "APPENCICES", "page": 34, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201cNo \\| \u201aSource \nVariance(UG Reasons for under/over budget (UGX) Collections collection", "metadata": {"headings": [{"headings_0": {"content": "APPENCICES", "page": 34, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 34, "level": 8}}, {"headings_1": {"content": "APPENCICES", "page": 34, "level": 4}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Tax Revenues \n1 Local Services 175,050,000 206,010,647 More employees were Tax \ncoded for LST than", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 34, "level": 8}}, {"headings_1": {"content": "APPENCICES", "page": 34, "level": 4}}, [{"headings_0": {"content": "(UGX)", "page": 34, "level": 8}}, {"headings_1": {"content": "APPENCICES", "page": 34, "level": 4}}]], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budgeted.", "metadata": {"headings": [{"headings_0": {"content": "Budgeted.", "page": 34, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 34, "level": 8}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Land fees 180,000,000 107,143,957 \nAdoption to a new mode of digital LR collection posed a big challenge. \n3 Business 150,108,000 63,414,836 \nAdoption to a new mode of Licenses \\| \ndigital LR collection posed a big challenge. \n\\\\ 4 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Budgeted.", "page": 34, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 34, "level": 8}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Other", "metadata": {"headings": [{"headings_0": {"content": "Other", "page": 34, "level": 2}}, {"headings_1": {"content": "Budgeted.", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tax.", "metadata": {"headings": [{"headings_0": {"content": "tax.", "page": 34, "level": 2}}, {"headings_1": {"content": "Other", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27,946,000 5,680,070 \nAdoption to a new mode of revenues \\| \ndigital LR collection posed \u2014", "metadata": {"headings": [{"headings_0": {"content": "tax.", "page": 34, "level": 2}}, {"headings_1": {"content": "Other", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 34, "level": 3}}, {"headings_1": {"content": "tax.", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ge en m", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 34, "level": 3}}, {"headings_1": {"content": "tax.", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Revenues", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 3}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n\\_\\_ \nnn \nnn \n5 Investment - 917,870 Wind fall gain : Income \n6 Dividends \n7 Rent \n1,981,000 1,616,945 \nAdoption to a new mode of digital LR collection posed \u2014 a Sig lange: \nnn ee BE \u2014\u2014 \n- \n\\| \n\\| \nincome (disposal", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 3}}, [{"headings_0": {"content": "Revenues", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 3}}], [{"headings_0": {"content": "Revenues", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 3}}]], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of assets)", "metadata": {"headings": [{"headings_0": {"content": "of assets)", "page": 34, "level": 1}}, {"headings_1": {"content": "Revenues", "page": 34, "level": 3}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". 9 Sale of goods", "metadata": {"headings": [{"headings_0": {"content": "of assets)", "page": 34, "level": 1}}, {"headings_1": {"content": "Revenues", "page": 34, "level": 3}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_____and services", "metadata": {"headings": [{"headings_0": {"content": "_____and services", "page": 34, "level": 1}}, {"headings_1": {"content": "of assets)", "page": 34, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "999,333 Wind fall gain \n10 Administrative 727,432,000 745,257,412 \nAdoption to a new mode of fees and \ndigital LR collection posed", "metadata": {"headings": [{"headings_0": {"content": "_____and services", "page": 34, "level": 1}}, {"headings_1": {"content": "of assets)", "page": 34, "level": 1}}, [{"headings_0": {"content": "_____and services", "page": 34, "level": 1}}, {"headings_1": {"content": "of assets)", "page": 34, "level": 1}}], [{"headings_0": {"content": "_____and services", "page": 34, "level": 1}}, {"headings_1": {"content": "of assets)", "page": 34, "level": 1}}]], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "licenses", "metadata": {"headings": [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "11 Court fines and \n= \nPenalties \na big challenge. = \n. \n. \n12 Other transfers- = 25,260,800 fall gain \n. \\\\ Wind", "metadata": {"headings": [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}, [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}], [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}], [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}], [{"headings_0": {"content": "licenses", "page": 34, "level": 1}}, {"headings_1": {"content": "_____and services", "page": 34, "level": 1}}]], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Donations", "metadata": {"headings": [{"headings_0": {"content": "Donations", "page": 34, "level": 3}}, {"headings_1": {"content": "licenses", "page": 34, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "kung on a Miscellaneous \n\u2014 hc acto i ET en i EEE 13 1,000,388 2,395,000", "metadata": {"headings": [{"headings_0": {"content": "Donations", "page": 34, "level": 3}}, {"headings_1": {"content": "licenses", "page": 34, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Revenue", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 34, "level": 2}}, {"headings_1": {"content": "Donations", "page": 34, "level": 3}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "__ Revenue 1,263,517,388", "metadata": {"headings": [{"headings_0": {"content": "__ Revenue 1,263,517,388", "page": 34, "level": 4}}, {"headings_1": {"content": "Revenue", "page": 34, "level": 2}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 34, "level": 1}}, {"headings_1": {"content": "__ Revenue 1,263,517,388", "page": 34, "level": 4}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,158,696,870", "metadata": {"headings": [{"headings_0": {"content": "1,158,696,870", "page": 34, "level": 3}}, {"headings_1": {"content": "Total", "page": 34, "level": 1}}], "page": 34, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 2: Performance of GOU warrant \n\\_ \\| Programme \n\\| \\| \\| \\| \\| \\| (UGX) 150,255,000 \\| performance \nApproved Budget \\| Warrants (UGX) \\| Variance (UGX) %age \"Agro-Industrialization 1,681,71195 \\| 1,522,456,475 \\|", "metadata": {"headings": [{"headings_0": {"content": "1,158,696,870", "page": 34, "level": 3}}, {"headings_1": {"content": "Total", "page": 34, "level": 1}}, [{"headings_0": {"content": "1,158,696,870", "page": 34, "level": 3}}, {"headings_1": {"content": "Total", "page": 34, "level": 1}}], [{"headings_0": {"content": "1,158,696,870", "page": 34, "level": 3}}, {"headings_1": {"content": "Total", "page": 34, "level": 1}}]], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "91%", "metadata": {"headings": [{"headings_0": {"content": "91%", "page": 35, "level": 5}}, {"headings_1": {"content": "1,158,696,870", "page": 34, "level": 3}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| at \\| ~ \nTourism 15,276,756 15,276,756 0 \\| 100% \\| \\| Development \\| \\| \\| \\_\\| \n\\_ \nI \n; \n\\| \\| 953,742,290 953,742,290 0\\| 100% \\| Natural Resources, \\| \n\\| Environment, Climate \n\\| \\| \\| Change, Land And \n\\| \\| \\| \n\\_ Water Management \n\\| \u2014 \u2014\\_\\}\u2014\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\| \\| Private Sector 65,971,995 65,971,995 0 100% \\|", "metadata": {"headings": [{"headings_0": {"content": "91%", "page": 35, "level": 5}}, {"headings_1": {"content": "1,158,696,870", "page": 34, "level": 3}}, [{"headings_0": {"content": "91%", "page": 35, "level": 5}}, {"headings_1": {"content": "1,158,696,870", "page": 34, "level": 3}}], [{"headings_0": {"content": "91%", "page": 35, "level": 5}}, {"headings_1": {"content": "1,158,696,870", "page": 34, "level": 3}}], [{"headings_0": {"content": "91%", "page": 35, "level": 5}}, {"headings_1": {"content": "1,158,696,870", "page": 34, "level": 3}}]], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 1}}, {"headings_1": {"content": "91%", "page": 35, "level": 5}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \nIntegrated Transport \\| 1,476,748,689 \\| 1,410,296,235 66,452,454 96% \\| \n\\| \\| \\| Infrastructure And \n\\| \n\\| Services \n\\| \n\\| Sustainable \\| 24,761,000 24,760,669 \nUrbanization And \\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 1}}, {"headings_1": {"content": "91%", "page": 35, "level": 5}}, [{"headings_0": {"content": "Development", "page": 35, "level": 1}}, {"headings_1": {"content": "91%", "page": 35, "level": 5}}]], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 35, "level": 1}}, {"headings_1": {"content": "Development", "page": 35, "level": 1}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| BEN HERE +", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 35, "level": 1}}, {"headings_1": {"content": "Development", "page": 35, "level": 1}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Digital | 46,026,052 46,026,052 | 100%", "metadata": {"headings": [{"headings_0": {"content": "Digital | 46,026,052 46,026,052 | 100%", "page": 35, "level": 1}}, {"headings_1": {"content": "Housing", "page": 35, "level": 1}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Transformation \n\\| \nHuman Capital 21,177,011,944 20,858,216,050 318,795,894 \nDevelopment \\| \nr \n=] \\| Public Sector 71,748,000 71,748,000 0 100% \\| Transformation \n\\| \n\\| \n\\| \nCommunity 435,533,112 256,010,633 179,522,479 59% Mobilization And - \\| \nMindset Change \nu \nGovernance And 5,626,670,797 \\| 5,626,106,835 563,962 \\| 100% Security \\\\ adit Development Plan \\| 462,210,982 462,210,981 1 100%", "metadata": {"headings": [{"headings_0": {"content": "Digital | 46,026,052 46,026,052 | 100%", "page": 35, "level": 1}}, {"headings_1": {"content": "Housing", "page": 35, "level": 1}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_ Implementation", "metadata": {"headings": [{"headings_0": {"content": "_ Implementation", "page": 35, "level": 2}}, {"headings_1": {"content": "Digital | 46,026,052 46,026,052 | 100%", "page": 35, "level": 1}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 35, "level": 2}}, {"headings_1": {"content": "_ Implementation", "page": 35, "level": 2}}], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 32,037,413,092 \\| 31,312,822,971 724,590,121 \\| eae \nAppendix Utilization 3:", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 35, "level": 2}}, {"headings_1": {"content": "_ Implementation", "page": 35, "level": 2}}, [{"headings_0": {"content": "Total", "page": 35, "level": 2}}, {"headings_1": {"content": "_ Implementation", "page": 35, "level": 2}}]], "page": 35, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 36, "level": 3}}, {"headings_1": {"content": "Total", "page": 35, "level": 2}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Warrants", "metadata": {"headings": [{"headings_0": {"content": "Warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "of", "page": 36, "level": 3}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Programme Warrants Actual ' Variance (UGX) . page \n\\_ \n\\_ \n\\| (UGX) Expenditure \n\\_ performance \\_ \nAgro-Industrialization 1,539,506,475 1,449,657,278 89,849,197 94% Tourism 16,276,756 13,799,504 2,477,252 85%", "metadata": {"headings": [{"headings_0": {"content": "Warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "of", "page": 36, "level": 3}}, [{"headings_0": {"content": "Warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "of", "page": 36, "level": 3}}]], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 1}}, {"headings_1": {"content": "Warrants", "page": 36, "level": 2}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Natural Resources, 958,451,184 872,884,595 85,566,589 91% Environment, Climate \nChange, Land And \nWater Management \nPrivate Sector 70,931,995 30,728,887 40,203,108 43%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 1}}, {"headings_1": {"content": "Warrants", "page": 36, "level": 2}}, [{"headings_0": {"content": "Development", "page": 36, "level": 1}}, {"headings_1": {"content": "Warrants", "page": 36, "level": 2}}]], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 1}}, {"headings_1": {"content": "Development", "page": 36, "level": 1}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}, {"headings_1": {"content": "Development", "page": 36, "level": 1}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Infrastructure And Services \n24,960,669 ~~ 6,491,278", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}, {"headings_1": {"content": "Development", "page": 36, "level": 1}}, [{"headings_0": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}, {"headings_1": {"content": "Development", "page": 36, "level": 1}}]], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "74%", "metadata": {"headings": [{"headings_0": {"content": "74%", "page": 36, "level": 8}}, {"headings_1": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \nSustainable 18,469,391 \\| \n\\| \nUrbanization And \nHousing \n\\_ \n\u2018DIGITAL 46,025,972 \u201cart 100% TRANSFORMATION \nHuman Capital 21,140,718,171 19,376,398,461 \n92% Development \nen Sector 74,798,000, 74,507,153 290,847 ee Transformation \nCOMMUNITY 270,410,633 236,885,658 33,524,975 88% MOBILIZATION AND \nMINDSET CHANGE \nGovernance And \u2018 6,418,010,086 5,763,713,168 654,296,918 oe", "metadata": {"headings": [{"headings_0": {"content": "74%", "page": 36, "level": 8}}, {"headings_1": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}, [{"headings_0": {"content": "74%", "page": 36, "level": 8}}, {"headings_1": {"content": "Integrated Transport 1,425,725,835 1,381,797,106 43,928,729 97%", "page": 36, "level": 5}}]], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 36, "level": 1}}, {"headings_1": {"content": "74%", "page": 36, "level": 8}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development \u2014", "metadata": {"headings": [{"headings_0": {"content": "Development \u2014", "page": 36, "level": 5}}, {"headings_1": {"content": "Security", "page": 36, "level": 1}}], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "372,709,635 ~ 143,307,346 \\| Implementation \nTotal 32,501,832,837 \\| 29,637,576,808 2,865,003,029 91% \nAppendix 4: Activities affected by Utilization of Warrants \nProgramme \\| Warrants Activities affected by \nnot \\| Reason for the \n\\_ \\| No. \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Development \u2014", "page": 36, "level": 5}}, {"headings_1": {"content": "Security", "page": 36, "level": 1}}, [{"headings_0": {"content": "Development \u2014", "page": 36, "level": 5}}, {"headings_1": {"content": "Security", "page": 36, "level": 1}}], [{"headings_0": {"content": "Development \u2014", "page": 36, "level": 5}}, {"headings_1": {"content": "Security", "page": 36, "level": 1}}], [{"headings_0": {"content": "Development \u2014", "page": 36, "level": 5}}, {"headings_1": {"content": "Security", "page": 36, "level": 1}}]], "page": 36, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Utilized", "metadata": {"headings": [{"headings_0": {"content": "| Utilized", "page": 37, "level": 5}}, {"headings_1": {"content": "Development \u2014", "page": 36, "level": 5}}], "page": 37, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| the under utilization underutilization \nof \\| \\| \n\\| \\| \\| \\| \\| warrants \\|", "metadata": {"headings": [{"headings_0": {"content": "| Utilized", "page": 37, "level": 5}}, {"headings_1": {"content": "Development \u2014", "page": 36, "level": 5}}, [{"headings_0": {"content": "| Utilized", "page": 37, "level": 5}}, {"headings_1": {"content": "Development \u2014", "page": 36, "level": 5}}]], "page": 37, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "metadata": {"headings": [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], "page": 37, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DEVELOPMENT \\| \n\\| school at kijunjubwa \\| certificate \n/2 \\| HUMANCAPITAL \\| 490,361,582 \\| Construction of seed \\| Latereleaseoffund \\| \\| \n\\| \\| DEVELOPMENT school at pakanyi \nss \nN + wba Ts release funds \\| 3 \\| GOVERNANCE AND \\| 414,112,543 \\| Payment of Gratuity \\| \nof \n\\| SECURITY eee \n\\| \nbs \\| \\| i \noe \n\\| 4 HUMAN CAPITAL \n166,202,937 General Staff Salaries \nAuthority to recruit was not \n\\| \\| DEVELOPMENT L \\| \ngranted by MoPS \nen \u2014 ER 5 GOVERNANCE AND \\| 155,301,342 Payment of Pension . \n\\| \\| \\| pensioners \n\\| Some . failed Ta to turn \\| \nSECURITY \\| \\| \\| up for validation \n6 \\| HUMANCAPITAL. 3 Per \\| : = \\| \\| \n6 HUMAN CAPITAL \n140,910,420 General Staff Salaries : Authority F to recruit ; not was \\| \\| \n\\| \n\\| DEVELOPMENT \\| granted by MoPS \\| \n104,422,022 \\| General Staff Salaries \n\\| Authority to recruit was not \\| 7 HUMAN CAPITAL \n\\| \n\\| DEVELOPMENT \n\\| \\| granted by MoPS \\| \\| \nTotal 1 \\| \\| \\| : \\| 2,141,171,153", "metadata": {"headings": [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}, [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}], [{"headings_0": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}, {"headings_1": {"content": "| Utilized", "page": 37, "level": 5}}]], "page": 37, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5: Ap Appropriate performance indicator:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Ap Appropriate performance indicator:", "page": 38, "level": 3}}, {"headings_1": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "gets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Ap Appropriate performance indicator:", "page": 38, "level": 3}}, {"headings_1": {"content": "\u20181 | HUMANCAPITAL | 669,860,307 Construction of seed | Late submission of payment", "page": 37, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Details", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 38, "level": 8}}, {"headings_1": {"content": "Appendix 5: Ap Appropriate performance indicator:", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n1S Progra Sub- ' PIAP Budg Focus/ Activities Key Plann ; Are there \u201aIs the Concl Conclusio Budgeted Revised Amount Amount \\_", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 38, "level": 8}}, {"headings_1": {"content": "Appendix 5: Ap Appropriate performance indicator:", "page": 38, "level": 3}}, [{"headings_0": {"content": "Details", "page": 38, "level": 8}}, {"headings_1": {"content": "Appendix 5: Ap Appropriate performance indicator:", "page": 38, "level": 3}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nim", "metadata": {"headings": [{"headings_0": {"content": "Nim", "page": 38, "level": 2}}, {"headings_1": {"content": "Details", "page": 38, "level": 8}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "progra = \\_ n", "metadata": {"headings": [{"headings_0": {"content": "Nim", "page": 38, "level": 2}}, {"headings_1": {"content": "Details", "page": 38, "level": 8}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "metadata": {"headings": [{"headings_0": {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "page": 38, "level": 2}}, {"headings_1": {"content": "Nim", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| released UGX", "metadata": {"headings": [{"headings_0": {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "page": 38, "level": 2}}, {"headings_1": {"content": "Nim", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Spent", "metadata": {"headings": [{"headings_0": {"content": "Spent", "page": 38, "level": 2}}, {"headings_1": {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n\\| m Impleme Outpu icarea manc and ance at Output UGX UGX UGX (\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "Spent", "page": 38, "level": 2}}, {"headings_1": {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "page": 38, "level": 2}}, [{"headings_0": {"content": "Spent", "page": 38, "level": 2}}, {"headings_1": {"content": "(Program et Themat _ perfor ed clear targets perform usion at amount budget", "page": 38, "level": 2}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Targe | |", "metadata": {"headings": [{"headings_0": {"content": "Targe | |", "page": 38, "level": 3}}, {"headings_1": {"content": "Spent", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; \nntation ir", "metadata": {"headings": [{"headings_0": {"content": "Targe | |", "page": 38, "level": 3}}, {"headings_1": {"content": "Spent", "page": 38, "level": 2}}, [{"headings_0": {"content": "Targe | |", "page": 38, "level": 3}}, {"headings_1": {"content": "Spent", "page": 38, "level": 2}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e t for performance \u201a indicato Activi level (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "e t for performance \u201a indicato Activi level (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "page": 38, "level": 2}}, {"headings_1": {"content": "Targe | |", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\u201a Action", "metadata": {"headings": [{"headings_0": {"content": "e t for performance \u201a indicato Activi level (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "page": 38, "level": 2}}, {"headings_1": {"content": "Targe | |", "page": 38, "level": 3}}, [{"headings_0": {"content": "e t for performance \u201a indicato Activi level (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "page": 38, "level": 2}}, {"headings_1": {"content": "Targe | |", "page": 38, "level": 3}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indica the \u201a indicators to r used. ty (Fully", "metadata": {"headings": [{"headings_0": {"content": "indica the \u201a indicators to r used. ty (Fully", "page": 38, "level": 3}}, {"headings_1": {"content": "e t for performance \u201a indicato Activi level (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Plan)", "metadata": {"headings": [{"headings_0": {"content": "| Plan)", "page": 38, "level": 2}}, {"headings_1": {"content": "indica the \u201a indicators to r used. ty (Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tor(s) Finan measure by Level Quantifie t \\| \n\\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Plan)", "page": 38, "level": 2}}, {"headings_1": {"content": "indica the \u201a indicators to r used. ty (Fully", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 38, "level": 2}}, {"headings_1": {"content": "| Plan)", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Meas cial performance Manage \\| d/Not \n\\_ \nure) year quantificatio ment . (Fully fully \\|", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 38, "level": 2}}, {"headings_1": {"content": "| Plan)", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "metadata": {"headings": [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}, {"headings_1": {"content": "Output", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the reason (Yes/N \\_ Not \n", "metadata": {"headings": [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}, {"headings_1": {"content": "Output", "page": 38, "level": 2}}, [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}, {"headings_1": {"content": "Output", "page": 38, "level": 2}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. If no fully", "metadata": {"headings": [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}, {"headings_1": {"content": "Output", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "give the Quant \u2014 \nreason \\| ified)", "metadata": {"headings": [{"headings_0": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}, {"headings_1": {"content": "Output", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "page": 38, "level": 2}}, {"headings_1": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 12- 01- i 32000 UGIFT Constructi Numb 1) Yes Yes Fully Fully 1,975,760,5 \\| 3,216,192,1 3,216,192,1 2,032,520,1", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "page": 38, "level": 2}}, {"headings_1": {"content": ". n? (Yes/No) reasona ' Quant Quantifie | \u201aIf no give ble? _ ified / d)", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00bb | |", "metadata": {"headings": [{"headings_0": {"content": "\u00bb | |", "page": 38, "level": 3}}, {"headings_1": {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "page": 38, "level": 2}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HUMAN Educatio \u2014 3- on of seed er of i \n\\| \u201a \\| \nquantif quantified 23 15 15 28 \\| \n\\| \nCAPITA n,Sports \\\\ Assets school at seed \n\\_", "metadata": {"headings": [{"headings_0": {"content": "\u00bb | |", "page": 38, "level": 3}}, {"headings_1": {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "page": 38, "level": 2}}, [{"headings_0": {"content": "\u00bb | |", "page": 38, "level": 3}}, {"headings_1": {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u00bb | |", "page": 38, "level": 3}}, {"headings_1": {"content": "(A) (B) (C) (D) (5 (F) (G) (H) (I) J) (K) \u2014 (M) (N) (0)", "page": 38, "level": 2}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 38, "level": 8}}, {"headings_1": {"content": "\u00bb | |", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\+ L \\| and", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 38, "level": 8}}, {"headings_1": {"content": "\u00bb | |", "page": 38, "level": 3}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 38, "level": 8}}, {"headings_1": {"content": "ied", "page": 38, "level": 8}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "kijunjubwa \\| school \n\\| \\| DEVELO skills Faciliti s \n\\| PMENT es constr \n\\| \n\\| \nManag \\_ucted \\| \nement Constructi Numb \u2014 1 Yes Fully \non of seed er of \\\\ \nquantif ' school at seed", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 38, "level": 8}}, {"headings_1": {"content": "ied", "page": 38, "level": 8}}, [{"headings_0": {"content": "and", "page": 38, "level": 8}}, {"headings_1": {"content": "ied", "page": 38, "level": 8}}], [{"headings_0": {"content": "and", "page": 38, "level": 8}}, {"headings_1": {"content": "ied", "page": 38, "level": 8}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 38, "level": 8}}, {"headings_1": {"content": "and", "page": 38, "level": 8}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pakanyi ss school \\_ \nconstr \u00bb ucted \n\\_ Educatio supply Numb 172 Yes Yes Fully \u00bb \n\\_ \nn furniture/d er of \\| \nquantif \\_ \nDevelop esks \\_ desks \\|", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 38, "level": 8}}, {"headings_1": {"content": "and", "page": 38, "level": 8}}, [{"headings_0": {"content": "ied", "page": 38, "level": 8}}, {"headings_1": {"content": "and", "page": 38, "level": 8}}], [{"headings_0": {"content": "ied", "page": 38, "level": 8}}, {"headings_1": {"content": "and", "page": 38, "level": 8}}], [{"headings_0": {"content": "ied", "page": 38, "level": 8}}, {"headings_1": {"content": "and", "page": 38, "level": 8}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 38, "level": 8}}, {"headings_1": {"content": "ied", "page": 38, "level": 8}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| ied", "metadata": {"headings": [{"headings_0": {"content": "| ied", "page": 38, "level": 5}}, {"headings_1": {"content": "to", "page": 38, "level": 8}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ment Walyoba,ki . \nGrant yuya and Kyatiri p/s \\| on Ipo no. \n509 \\_ \u201cNumb 182 \nsupply of Yes Yes Fully \n3 saeter er of", "metadata": {"headings": [{"headings_0": {"content": "| ied", "page": 38, "level": 5}}, {"headings_1": {"content": "to", "page": 38, "level": 8}}, [{"headings_0": {"content": "| ied", "page": 38, "level": 5}}, {"headings_1": {"content": "to", "page": 38, "level": 8}}], [{"headings_0": {"content": "| ied", "page": 38, "level": 5}}, {"headings_1": {"content": "to", "page": 38, "level": 8}}], [{"headings_0": {"content": "| ied", "page": 38, "level": 5}}, {"headings_1": {"content": "to", "page": 38, "level": 8}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantif", "metadata": {"headings": [{"headings_0": {"content": "quantif", "page": 38, "level": 2}}, {"headings_1": {"content": "| ied", "page": 38, "level": 5}}], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "desks to desks \nied \n\\_ p/s of \\| \n' kabango, \\_Nyantonzi, \\| \n34", "metadata": {"headings": [{"headings_0": {"content": "quantif", "page": 38, "level": 2}}, {"headings_1": {"content": "| ied", "page": 38, "level": 5}}, [{"headings_0": {"content": "quantif", "page": 38, "level": 2}}, {"headings_1": {"content": "| ied", "page": 38, "level": 5}}], [{"headings_0": {"content": "quantif", "page": 38, "level": 2}}, {"headings_1": {"content": "| ied", "page": 38, "level": 5}}], [{"headings_0": {"content": "quantif", "page": 38, "level": 2}}, {"headings_1": {"content": "| ied", "page": 38, "level": 5}}]], "page": 38, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kihanga", "metadata": {"headings": [{"headings_0": {"content": "Kihanga", "page": 39, "level": 2}}, {"headings_1": {"content": "quantif", "page": 38, "level": 2}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kisalizi &", "metadata": {"headings": [{"headings_0": {"content": "Kisalizi &", "page": 39, "level": 2}}, {"headings_1": {"content": "Kihanga", "page": 39, "level": 2}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "kibibira Ipo \nno .507 \n\\| \\| a tk 7 . . nn Supplied 3 Numb 172 Yes Yes Fully seater er of quantif desks to desks", "metadata": {"headings": [{"headings_0": {"content": "Kisalizi &", "page": 39, "level": 2}}, {"headings_1": {"content": "Kihanga", "page": 39, "level": 2}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 39, "level": 8}}, {"headings_1": {"content": "Kisalizi &", "page": 39, "level": 2}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "kinumi,Ny", "metadata": {"headings": [{"headings_0": {"content": "kinumi,Ny", "page": 39, "level": 2}}, {"headings_1": {"content": "ied", "page": 39, "level": 8}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ambindo,", "metadata": {"headings": [{"headings_0": {"content": "ambindo,", "page": 39, "level": 3}}, {"headings_1": {"content": "kinumi,Ny", "page": 39, "level": 2}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bokwe", "metadata": {"headings": [{"headings_0": {"content": "Bokwe", "page": 39, "level": 1}}, {"headings_1": {"content": "ambindo,", "page": 39, "level": 3}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 39, "level": 8}}, {"headings_1": {"content": "Bokwe", "page": 39, "level": 1}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nyakarong", "metadata": {"headings": [{"headings_0": {"content": "Nyakarong", "page": 39, "level": 2}}, {"headings_1": {"content": "and", "page": 39, "level": 8}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o \np/schools \nSupply of 24 Yes Yes Fully furniture/d \nquantif", "metadata": {"headings": [{"headings_0": {"content": "Nyakarong", "page": 39, "level": 2}}, {"headings_1": {"content": "and", "page": 39, "level": 8}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "esks(24)", "metadata": {"headings": [{"headings_0": {"content": "esks(24)", "page": 39, "level": 3}}, {"headings_1": {"content": "Nyakarong", "page": 39, "level": 2}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 39, "level": 8}}, {"headings_1": {"content": "esks(24)", "page": 39, "level": 3}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to Waiga \nzs (u p/s\\_ po 1 a \n09- 03- 09020401- \nu 4 aan ELTA \nDI is 3 00001 Educatio Constructi", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 39, "level": 8}}, {"headings_1": {"content": "esks(24)", "page": 39, "level": 3}}, [{"headings_0": {"content": "ied", "page": 39, "level": 8}}, {"headings_1": {"content": "esks(24)", "page": 39, "level": 3}}]], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1 Yes Yes Fully Fully 617,350,000 617,350,000 617,350,000 617,350,000", "metadata": {"headings": [{"headings_0": {"content": "1 Yes Yes Fully Fully 617,350,000 617,350,000 617,350,000 617,350,000", "page": 39, "level": 2}}, {"headings_1": {"content": "ied", "page": 39, "level": 8}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "INTEGR Transpor Capacity 7- n on a of a \nquantif quantified ATED t of existing Infrast Develop two classro", "metadata": {"headings": [{"headings_0": {"content": "1 Yes Yes Fully Fully 617,350,000 617,350,000 617,350,000 617,350,000", "page": 39, "level": 2}}, {"headings_1": {"content": "ied", "page": 39, "level": 8}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 39, "level": 1}}, {"headings_1": {"content": "1 Yes Yes Fully Fully 617,350,000 617,350,000 617,350,000 617,350,000", "page": 39, "level": 2}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TRANSP Infrastru transport ructur ment classroom om \nORT cture infrastruct e Grant block at blocks \nINFRAS and ure and Develo Walyoba \nTRUCT Services services pment p/s \nURE Develop increased. and Constructi Numb 1 Yes Yes Fully AND ment Manag on of ajer of \nquantif SERVIC ement two class classro \\| ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 39, "level": 1}}, {"headings_1": {"content": "1 Yes Yes Fully Fully 617,350,000 617,350,000 617,350,000 617,350,000", "page": 39, "level": 2}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ES", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 39, "level": 8}}, {"headings_1": {"content": "ied", "page": 39, "level": 1}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "room \nom block at blocks", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 39, "level": 8}}, {"headings_1": {"content": "ied", "page": 39, "level": 1}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kinumip/s", "metadata": {"headings": [{"headings_0": {"content": "Kinumip/s", "page": 39, "level": 3}}, {"headings_1": {"content": "ES", "page": 39, "level": 8}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\|\\| \\|. \\| Constructi Numb 1 Yes Yes Fully on of aler of", "metadata": {"headings": [{"headings_0": {"content": "Kinumip/s", "page": 39, "level": 3}}, {"headings_1": {"content": "ES", "page": 39, "level": 8}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantif", "metadata": {"headings": [{"headings_0": {"content": "quantif", "page": 39, "level": 3}}, {"headings_1": {"content": "Kinumip/s", "page": 39, "level": 3}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "two class classro", "metadata": {"headings": [{"headings_0": {"content": "quantif", "page": 39, "level": 3}}, {"headings_1": {"content": "Kinumip/s", "page": 39, "level": 3}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 39, "level": 8}}, {"headings_1": {"content": "quantif", "page": 39, "level": 3}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "room \nom block at blocks", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 39, "level": 8}}, {"headings_1": {"content": "quantif", "page": 39, "level": 3}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kihagani", "metadata": {"headings": [{"headings_0": {"content": "Kihagani", "page": 39, "level": 2}}, {"headings_1": {"content": "ied", "page": 39, "level": 8}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201cGn /s", "metadata": {"headings": [{"headings_0": {"content": "\u201cGn /s", "page": 39, "level": 1}}, {"headings_1": {"content": "Kihagani", "page": 39, "level": 2}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Constructi Numb I \\| 1 Yes Yes Fully two er of", "metadata": {"headings": [{"headings_0": {"content": "\u201cGn /s", "page": 39, "level": 1}}, {"headings_1": {"content": "Kihagani", "page": 39, "level": 2}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantif", "metadata": {"headings": [{"headings_0": {"content": "quantif", "page": 39, "level": 3}}, {"headings_1": {"content": "\u201cGn /s", "page": 39, "level": 1}}], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "classroom classro ied \nblock at om \\| \n\\_Nyabyeya blocks \n\\| BEE) EEE BEE \nConstructi Numb 1 Yes Yes Fully afte \nia \ni i \\| \\{", "metadata": {"headings": [{"headings_0": {"content": "quantif", "page": 39, "level": 3}}, {"headings_1": {"content": "\u201cGn /s", "page": 39, "level": 1}}, [{"headings_0": {"content": "quantif", "page": 39, "level": 3}}, {"headings_1": {"content": "\u201cGn /s", "page": 39, "level": 1}}]], "page": 39, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| j i |", "metadata": {"headings": [{"headings_0": {"content": "| j i |", "page": 40, "level": 3}}, {"headings_1": {"content": "quantif", "page": 39, "level": 3}}], "page": 40, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "washroom with latrine lined stance on Constructi School ed Handicapp the Centre at with latrine lined stance on Constructi School Primary at with latrine stance on Constructi School a Nyakyanik at Washroom with Latrine lined stance onof Constructi Primary Masindi Kijogoro ed Primary \nmurro latrine stance on", "metadata": {"headings": [{"headings_0": {"content": "| j i |", "page": 40, "level": 3}}, {"headings_1": {"content": "quantif", "page": 39, "level": 3}}, [{"headings_0": {"content": "| j i |", "page": 40, "level": 3}}, {"headings_1": {"content": "quantif", "page": 39, "level": 3}}]], "page": 40, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of urinal of urinal of of", "metadata": {"headings": [{"headings_0": {"content": "of urinal of urinal of of", "page": 40, "level": 5}}, {"headings_1": {"content": "| j i |", "page": 40, "level": 3}}], "page": 40, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 for 5 5 a5 p/s at 5 \n\\|\\_constr \\| \ns latrine stance 5- er Numb \nucted constr Ss latrine stance", "metadata": {"headings": [{"headings_0": {"content": "of urinal of urinal of of", "page": 40, "level": 5}}, {"headings_1": {"content": "| j i |", "page": 40, "level": 3}}, [{"headings_0": {"content": "of urinal of urinal of of", "page": 40, "level": 5}}, {"headings_1": {"content": "| j i |", "page": 40, "level": 3}}]], "page": 40, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ucted constr Ss latrine stance 5- er Numb", "metadata": {"headings": [{"headings_0": {"content": "ucted constr Ss latrine stance 5- er Numb", "page": 40, "level": 3}}, {"headings_1": {"content": "of urinal of urinal of of", "page": 40, "level": 5}}], "page": 40, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ucted constr Ss latrine stance 5- er Numb ucted constr Ss latrine stance 5- er", "metadata": {"headings": [{"headings_0": {"content": "ucted constr Ss latrine stance 5- er Numb ucted constr Ss latrine stance 5- er", "page": 40, "level": 3}}, {"headings_1": {"content": "ucted constr Ss latrine stance 5- er Numb", "page": 40, "level": 3}}], "page": 40, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of of of of", "metadata": {"headings": [{"headings_0": {"content": "of of of of", "page": 40, "level": 5}}, {"headings_1": {"content": "ucted constr Ss latrine stance 5- er Numb ucted constr Ss latrine stance 5- er", "page": 40, "level": 3}}], "page": 40, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "36 Yes Yes. Yes Yes Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "of of of of", "page": 40, "level": 5}}, {"headings_1": {"content": "ucted constr Ss latrine stance 5- er Numb ucted constr Ss latrine stance 5- er", "page": 40, "level": 3}}], "page": 40, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ied quantif Fully ied quantif Fully ied quantif Fully ied quantif Fully ied quantif", "metadata": {"headings": [{"headings_0": {"content": "ied quantif Fully ied quantif Fully ied quantif Fully ied quantif Fully ied quantif", "page": 40, "level": 1}}, {"headings_1": {"content": "of of of of", "page": 40, "level": 5}}], "page": 40, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I", "metadata": {"headings": [{"headings_0": {"content": "ied quantif Fully ied quantif Fully ied quantif Fully ied quantif Fully ied quantif", "page": 40, "level": 1}}, {"headings_1": {"content": "of of of of", "page": 40, "level": 5}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 41, "level": 8}}, {"headings_1": {"content": "ied quantif Fully ied quantif Fully ied quantif Fully ied quantif Fully ied quantif", "page": 40, "level": 1}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kimengo", "metadata": {"headings": [{"headings_0": {"content": "Kimengo", "page": 41, "level": 2}}, {"headings_1": {"content": "at", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Primary", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 41, "level": 2}}, {"headings_1": {"content": "Kimengo", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 41, "level": 1}}, {"headings_1": {"content": "Primary", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Constructi", "metadata": {"headings": [{"headings_0": {"content": "Constructi", "page": 41, "level": 8}}, {"headings_1": {"content": "School", "page": 41, "level": 1}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Constructi", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on of 5 \nquantif stance", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Constructi", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 41, "level": 8}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "lined", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 41, "level": 8}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "latrine", "metadata": {"headings": [{"headings_0": {"content": "latrine", "page": 41, "level": 8}}, {"headings_1": {"content": "ied", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "with", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 41, "level": 8}}, {"headings_1": {"content": "latrine", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "washroom", "metadata": {"headings": [{"headings_0": {"content": "washroom", "page": 41, "level": 8}}, {"headings_1": {"content": "with", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "at Kyatiri", "metadata": {"headings": [{"headings_0": {"content": "washroom", "page": 41, "level": 8}}, {"headings_1": {"content": "with", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Primary", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 41, "level": 2}}, {"headings_1": {"content": "washroom", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 41, "level": 3}}, {"headings_1": {"content": "Primary", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "r \\| 7 ae", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 41, "level": 3}}, {"headings_1": {"content": "Primary", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "06- 03-", "metadata": {"headings": [{"headings_0": {"content": "06- 03-", "page": 41, "level": 8}}, {"headings_1": {"content": "School", "page": 41, "level": 3}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "00000 Water constructio \n\u2014 \\| a = 4 \ni. es Fully Fully 598,869,001 609,069,001 609,069,001 585,359,638 NATUR Water 6- Develop nof \nAL Resourc Planni ment Kikuube \nRESOU es \nng and Grant Piped \nRCES, Manage Budge Water supplie \nENVIRO ment ting Supply \\|s \nNMENT, service Drilling Numb \nCLIMAT s Developm er of \nE ent, boreho", "metadata": {"headings": [{"headings_0": {"content": "06- 03-", "page": 41, "level": 8}}, {"headings_1": {"content": "School", "page": 41, "level": 3}}, [{"headings_0": {"content": "06- 03-", "page": 41, "level": 8}}, {"headings_1": {"content": "School", "page": 41, "level": 3}}]], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CHANG", "metadata": {"headings": [{"headings_0": {"content": "CHANG", "page": 41, "level": 8}}, {"headings_1": {"content": "06- 03-", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Casting & les", "metadata": {"headings": [{"headings_0": {"content": "CHANG", "page": 41, "level": 8}}, {"headings_1": {"content": "06- 03-", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "E, LAND", "metadata": {"headings": [{"headings_0": {"content": "E, LAND", "page": 41, "level": 2}}, {"headings_1": {"content": "CHANG", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Installatio drilled", "metadata": {"headings": [{"headings_0": {"content": "Installatio drilled", "page": 41, "level": 8}}, {"headings_1": {"content": "E, LAND", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AND", "metadata": {"headings": [{"headings_0": {"content": "AND", "page": 41, "level": 8}}, {"headings_1": {"content": "Installatio drilled", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "n of Five", "metadata": {"headings": [{"headings_0": {"content": "AND", "page": 41, "level": 8}}, {"headings_1": {"content": "Installatio drilled", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "WATER", "metadata": {"headings": [{"headings_0": {"content": "WATER", "page": 41, "level": 8}}, {"headings_1": {"content": "AND", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "deep", "metadata": {"headings": [{"headings_0": {"content": "deep", "page": 41, "level": 2}}, {"headings_1": {"content": "WATER", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_boreholes \\|", "metadata": {"headings": [{"headings_0": {"content": "deep", "page": 41, "level": 2}}, {"headings_1": {"content": "WATER", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Drilling Numb", "metadata": {"headings": [{"headings_0": {"content": "Drilling Numb", "page": 41, "level": 3}}, {"headings_1": {"content": "deep", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Developm er of", "metadata": {"headings": [{"headings_0": {"content": "Drilling Numb", "page": 41, "level": 3}}, {"headings_1": {"content": "deep", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ent,", "metadata": {"headings": [{"headings_0": {"content": "ent,", "page": 41, "level": 3}}, {"headings_1": {"content": "Drilling Numb", "page": 41, "level": 3}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "produc", "metadata": {"headings": [{"headings_0": {"content": "produc", "page": 41, "level": 3}}, {"headings_1": {"content": "ent,", "page": 41, "level": 3}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Casting & tion", "metadata": {"headings": [{"headings_0": {"content": "produc", "page": 41, "level": 3}}, {"headings_1": {"content": "ent,", "page": 41, "level": 3}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Installatio", "metadata": {"headings": [{"headings_0": {"content": "Installatio", "page": 41, "level": 8}}, {"headings_1": {"content": "produc", "page": 41, "level": 3}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wells", "metadata": {"headings": [{"headings_0": {"content": "wells", "page": 41, "level": 8}}, {"headings_1": {"content": "Installatio", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "n of one drilled", "metadata": {"headings": [{"headings_0": {"content": "wells", "page": 41, "level": 8}}, {"headings_1": {"content": "Installatio", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "production", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 41, "level": 3}}, {"headings_1": {"content": "wells", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Well", "metadata": {"headings": [{"headings_0": {"content": "Well", "page": 41, "level": 8}}, {"headings_1": {"content": "production", "page": 41, "level": 3}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rehabilitat Numb 5 | Yes |", "metadata": {"headings": [{"headings_0": {"content": "Rehabilitat Numb 5 | Yes |", "page": 41, "level": 1}}, {"headings_1": {"content": "Well", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 41, "level": 8}}, {"headings_1": {"content": "Rehabilitat Numb 5 | Yes |", "page": 41, "level": 1}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Yes", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ion of five er of \nquantif boreholes boreho ied", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Yes", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "les", "metadata": {"headings": [{"headings_0": {"content": "les", "page": 41, "level": 8}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rehabil", "metadata": {"headings": [{"headings_0": {"content": "les", "page": 41, "level": 8}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "itated", "metadata": {"headings": [{"headings_0": {"content": "itated", "page": 41, "level": 8}}, {"headings_1": {"content": "les", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rally", "metadata": {"headings": [{"headings_0": {"content": "Rally", "page": 41, "level": 2}}, {"headings_1": {"content": "itated", "page": 41, "level": 8}}], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Constructi Numb 2 Yes Yes \non of 3 er of \nquantif Stance pit 3ed =] \n37", "metadata": {"headings": [{"headings_0": {"content": "Rally", "page": 41, "level": 2}}, {"headings_1": {"content": "itated", "page": 41, "level": 8}}, [{"headings_0": {"content": "Rally", "page": 41, "level": 2}}, {"headings_1": {"content": "itated", "page": 41, "level": 8}}]], "page": 41, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lined latrine", "metadata": {"headings": [{"headings_0": {"content": "lined latrine", "page": 42, "level": 8}}, {"headings_1": {"content": "Rally", "page": 41, "level": 2}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "latrines at Ss Pumuzika ' constr", "metadata": {"headings": [{"headings_0": {"content": "lined latrine", "page": 42, "level": 8}}, {"headings_1": {"content": "Rally", "page": 41, "level": 2}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and ucted", "metadata": {"headings": [{"headings_0": {"content": "and ucted", "page": 42, "level": 8}}, {"headings_1": {"content": "lined latrine", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Alimugonz", "metadata": {"headings": [{"headings_0": {"content": "Alimugonz", "page": 42, "level": 2}}, {"headings_1": {"content": "and ucted", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a Markets", "metadata": {"headings": [{"headings_0": {"content": "Alimugonz", "page": 42, "level": 2}}, {"headings_1": {"content": "and ucted", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "under", "metadata": {"headings": [{"headings_0": {"content": "under", "page": 42, "level": 8}}, {"headings_1": {"content": "Alimugonz", "page": 42, "level": 2}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "under", "page": 42, "level": 8}}, {"headings_1": {"content": "Alimugonz", "page": 42, "level": 2}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sector", "metadata": {"headings": [{"headings_0": {"content": "Sector", "page": 42, "level": 8}}, {"headings_1": {"content": "under", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "01- 01- . 01060203- 01001 Micro- \\_ supply and Numb 3 Yes Yes Fully Fully 219,437,436 \\| 219,437,436 219,437,436 219,437,436 \\| . \nAGRO- \nInstitutio \\| Enabled 7- . scale \\_ installation of er \nquantif quantified INDUST nal . agricultura Machi Irrigatio \\| of sites", "metadata": {"headings": [{"headings_0": {"content": "Sector", "page": 42, "level": 8}}, {"headings_1": {"content": "under", "page": 42, "level": 8}}, [{"headings_0": {"content": "Sector", "page": 42, "level": 8}}, {"headings_1": {"content": "under", "page": 42, "level": 8}}], [{"headings_0": {"content": "Sector", "page": 42, "level": 8}}, {"headings_1": {"content": "under", "page": 42, "level": 8}}], [{"headings_0": {"content": "Sector", "page": 42, "level": 8}}, {"headings_1": {"content": "under", "page": 42, "level": 8}}]], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "Sector", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RIALIZA Strength \\_ \\| extension nery f n \nEquipment installe TION ening supervisio acquisi under d with \\| \nand n system tion Micro irrigati Coordina \\_ developed and \nscale on tion \u201a and mainte \\| irrigation equip . operationa nance \nment \n\u201a lised \n11 02-E- \u00bb 11010503- 30001 ' Parish Transfer Numb 46 Yes Yes Fully Fully 46,026,052 46,026,052 46,026,052 46,026,052 - \nDIGITA Services \\} ICT 6- Develop of funds to er of \nquantif quantified \u0131 \nL Services Parish ment PDCs\\_ for \u2014 PDC s\\_", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "Sector", "page": 42, "level": 8}}, [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "Sector", "page": 42, "level": 8}}], [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "Sector", "page": 42, "level": 8}}], [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "Sector", "page": 42, "level": 8}}], [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "Sector", "page": 42, "level": 8}}]], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "ied", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ TRANSF \nDevelo \\| Model monitoring to ORMAT pment \\| implement which", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "ied", "page": 42, "level": 8}}, [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "ied", "page": 42, "level": 8}}]], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ION", "metadata": {"headings": [{"headings_0": {"content": "ION", "page": 42, "level": 8}}, {"headings_1": {"content": "ied", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Model. ation of funds Operat \\| PDM were ions . transfe \\|", "metadata": {"headings": [{"headings_0": {"content": "ION", "page": 42, "level": 8}}, {"headings_1": {"content": "ied", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rred", "metadata": {"headings": [{"headings_0": {"content": "rred", "page": 42, "level": 8}}, {"headings_1": {"content": "ION", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "' 26001 . DDEG Maintenan Numb 7,9 Yes Yes Fully Fully 69,608,149 69,608,149 69,608,149 69,608,149 09- 03- \nINTEGR Transpor 0- building of \\| \nce \ner \nquantif quantified ATED t Road and Kms ied TRANSP Infrastru Rehabi structures mainta \nORT cture litation for roads ined \nINFRAS and and \nTRUCT Services \nbridges on \\| URE Develop", "metadata": {"headings": [{"headings_0": {"content": "rred", "page": 42, "level": 8}}, {"headings_1": {"content": "ION", "page": 42, "level": 8}}, [{"headings_0": {"content": "rred", "page": 42, "level": 8}}, {"headings_1": {"content": "ION", "page": 42, "level": 8}}], [{"headings_0": {"content": "rred", "page": 42, "level": 8}}, {"headings_1": {"content": "ION", "page": 42, "level": 8}}]], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Walyoba -", "metadata": {"headings": [{"headings_0": {"content": "Walyoba -", "page": 42, "level": 2}}, {"headings_1": {"content": "rred", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| AND ment", "metadata": {"headings": [{"headings_0": {"content": "Walyoba -", "page": 42, "level": 2}}, {"headings_1": {"content": "rred", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kihonda", "metadata": {"headings": [{"headings_0": {"content": "Kihonda", "page": 42, "level": 8}}, {"headings_1": {"content": "Walyoba -", "page": 42, "level": 2}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| SERVIC road", "metadata": {"headings": [{"headings_0": {"content": "Kihonda", "page": 42, "level": 8}}, {"headings_1": {"content": "Walyoba -", "page": 42, "level": 2}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| ES |", "metadata": {"headings": [{"headings_0": {"content": "| ES |", "page": 42, "level": 3}}, {"headings_1": {"content": "Kihonda", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "09- 03- 09020401- \\| 00001 \\| URF Mechanize Numb 15.8 Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 \u2014 INTEGR Transpor Capacity Infrast 7- d Routine er of \nquantif quantified \nATED t of existing maintenan Kms", "metadata": {"headings": [{"headings_0": {"content": "| ES |", "page": 42, "level": 3}}, {"headings_1": {"content": "Kihonda", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "| ES |", "page": 42, "level": 3}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TRANSP Infrastru transport ructur \nce of mainta \u00a9 ORT cture infrastruct ie District ined INFRAS and : ure and Develo \\|", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "| ES |", "page": 42, "level": 3}}, [{"headings_0": {"content": "ied", "page": 42, "level": 8}}, {"headings_1": {"content": "| ES |", "page": 42, "level": 3}}]], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "roads", "metadata": {"headings": [{"headings_0": {"content": "roads", "page": 42, "level": 8}}, {"headings_1": {"content": "ied", "page": 42, "level": 8}}], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TRUCT Services services \u201a\\_pment \n38 \nURE Develop increased. and AND ment Manag", "metadata": {"headings": [{"headings_0": {"content": "roads", "page": 42, "level": 8}}, {"headings_1": {"content": "ied", "page": 42, "level": 8}}, [{"headings_0": {"content": "roads", "page": 42, "level": 8}}, {"headings_1": {"content": "ied", "page": 42, "level": 8}}], [{"headings_0": {"content": "roads", "page": 42, "level": 8}}, {"headings_1": {"content": "ied", "page": 42, "level": 8}}]], "page": 42, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SERVIC", "metadata": {"headings": [{"headings_0": {"content": "SERVIC", "page": 43, "level": 8}}, {"headings_1": {"content": "roads", "page": 42, "level": 8}}], "page": 43, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ement", "metadata": {"headings": [{"headings_0": {"content": "SERVIC", "page": 43, "level": 8}}, {"headings_1": {"content": "roads", "page": 42, "level": 8}}], "page": 43, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ES", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], "page": 43, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 4,100,140,7 5,350,772,2 5,350,772,2, 4,082,055,1 \\| 01 93 93 45 \n39 \nAppendix Implementation of outputs \n\\| Details \nExtent of Implementation of output i \n. \nS Progr \\| Sub- PIAP Bud Focu Activities Key Plan Are Is the Conc \\| Conc Budgeted Revised Amount Amount Act Perfor Audit Audit ; \n\\| \n\\_ \nN: \nam progra . \n(Pro get : s/Th \\| \nperfor ned there perfor ' lusio ' lusio \u201a amount UGX budget UGX released UGX Spent UGX ual Conclu Conclusi manc \n\\| \n\u201a \n\\| m gram Out ema \n: \n\\| \n\\_ \nmance Targ clear mance n at nat (000\u00b0) (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019) Per e sion at .onat Impl put \\| tic \\| indicat et targets indicat Acti Outp \nfor Varia activit", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}, [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}], [{"headings_0": {"content": "ES", "page": 43, "level": 8}}, {"headings_1": {"content": "SERVIC", "page": 43, "level": 8}}]], "page": 43, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 44, "level": 8}}, {"headings_1": {"content": "ES", "page": 43, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "+ \n\\| : - \u00bb \neme \\| area or(s) for and or vity ut \nma nce y level level \\| \\| ntati", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 44, "level": 8}}, {"headings_1": {"content": "ES", "page": 43, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Meas the performa | used Leve | level", "metadata": {"headings": [{"headings_0": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}, {"headings_1": {"content": "output", "page": 44, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nce (Fully/ (Fully/P \\_", "metadata": {"headings": [{"headings_0": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}, {"headings_1": {"content": "output", "page": 44, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201aon ure) | Fina ) nce by I (Full", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Partial artial/N \u2018", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n\\| Actio ncial indicator ' Manag y \n. [Not ot \nn \nyear s to ement (Full Qua", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}, [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Imple Impleme \\| \\| Plan) measure reason y ntifi", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| mente nted)- : ; :", "metadata": {"headings": [{"headings_0": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, {"headings_1": {"content": "(Meas the performa | used Leve | level", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Outp |", "metadata": {"headings": [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "performa able? \\| Qua ed/ \n: d)- Extent ut \\| nce (Yes/N ntifi Not \nExtent of \n\u0131 \n\\| \n\\| \n\\| quantific o) If. ed/ , fully \nof impleme ation? no ' Not : Qua \nimple ntation (Yes/No) give fully ntifi \nmenta of \nIf no the Qua ed) \ntion of output . \n\\| give the \u2014 ntifi \nreason \nactivit \nreason ed) Y", "metadata": {"headings": [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}, [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}], [{"headings_0": {"content": "Outp |", "page": 44, "level": 5}}, {"headings_1": {"content": "\u201aon ure) | Fina ) nce by I (Full", "page": 44, "level": 5}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(A) B | (E) (F) @ m (K)", "metadata": {"headings": [{"headings_0": {"content": "(A) B | (E) (F) @ m (K)", "page": 44, "level": 1}}, {"headings_1": {"content": "Outp |", "page": 44, "level": 5}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(\u00a9 tr ins (H) nr | [0 (M) a (0)", "metadata": {"headings": [{"headings_0": {"content": "(\u00a9 tr ins (H) nr | [0 (M) a (0)", "page": 44, "level": 1}}, {"headings_1": {"content": "(A) B | (E) (F) @ m (K)", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 (P) (Q)=( (R)", "metadata": {"headings": [{"headings_0": {"content": "(\u00a9 tr ins (H) nr | [0 (M) a (0)", "page": 44, "level": 1}}, {"headings_1": {"content": "(A) B | (E) (F) @ m (K)", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(S)", "metadata": {"headings": [{"headings_0": {"content": "(S)", "page": 44, "level": 1}}, {"headings_1": {"content": "(\u00a9 tr ins (H) nr | [0 (M) a (0)", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "H-P)", "metadata": {"headings": [{"headings_0": {"content": "H-P)", "page": 44, "level": 8}}, {"headings_1": {"content": "(S)", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i", "metadata": {"headings": [{"headings_0": {"content": "H-P)", "page": 44, "level": 8}}, {"headings_1": {"content": "(S)", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "il | |", "metadata": {"headings": [{"headings_0": {"content": "il | |", "page": 44, "level": 3}}, {"headings_1": {"content": "H-P)", "page": 44, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "01- \u00bb 3200 UGIF Constructio Number Yes Yes Fully Fully 1,975,760,52% 3,216,192,115 3,216,192,115 2,032,520,128 0.75 Partially Partially ' \nEducatio 03- n of seed of seed quan \\| quan \nimplem implemen \\| .n,Sports \u00a9 ' Asset \\| school at schools tified \\| tified \n\\| \nented ted . \n\\_ \n\\_ \n\u00bb CAPIT \\| and skills s \nkijunjubwa constru \nI AL and ' cted \nI \n\u201a DEVEL \u00a9 Facili Number \"Fully \n\\| Constructio Yes Yes \n0.2 0.8 Partially OPME ties n of seed of seed quan", "metadata": {"headings": [{"headings_0": {"content": "il | |", "page": 44, "level": 3}}, {"headings_1": {"content": "H-P)", "page": 44, "level": 8}}, [{"headings_0": {"content": "il | |", "page": 44, "level": 3}}, {"headings_1": {"content": "H-P)", "page": 44, "level": 8}}], [{"headings_0": {"content": "il | |", "page": 44, "level": 3}}, {"headings_1": {"content": "H-P)", "page": 44, "level": 8}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 44, "level": 8}}, {"headings_1": {"content": "il | |", "page": 44, "level": 3}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NT Man school at schools tified \nented = \nage pakanyi ss constru \\| ment \\| \ncted \nEduc supply Number 172 Yes Yes Fully \n122 Fully \\| \nation furniture/de of quan \n\\_ implem \u00bb \n\u00a9 Deve sks to desks tified \nented", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 44, "level": 8}}, {"headings_1": {"content": "il | |", "page": 44, "level": 3}}, [{"headings_0": {"content": "implem", "page": 44, "level": 8}}, {"headings_1": {"content": "il | |", "page": 44, "level": 3}}], [{"headings_0": {"content": "implem", "page": 44, "level": 8}}, {"headings_1": {"content": "il | |", "page": 44, "level": 3}}], [{"headings_0": {"content": "implem", "page": 44, "level": 8}}, {"headings_1": {"content": "il | |", "page": 44, "level": 3}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lopm Walyoba,kiy", "metadata": {"headings": [{"headings_0": {"content": "lopm Walyoba,kiy", "page": 44, "level": 5}}, {"headings_1": {"content": "implem", "page": 44, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ent uya and : \n\u201a Grant Kyatiri p/s \nsupply of 3 182 Yes Fully \n\\_ Number \\| oo \n182 Fully seater of quan implem desks to p/s : desks tified \nented of kabango, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "lopm Walyoba,kiy", "page": 44, "level": 5}}, {"headings_1": {"content": "implem", "page": 44, "level": 8}}, [{"headings_0": {"content": "lopm Walyoba,kiy", "page": 44, "level": 5}}, {"headings_1": {"content": "implem", "page": 44, "level": 8}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nyantonzi,", "metadata": {"headings": [{"headings_0": {"content": "Nyantonzi,", "page": 44, "level": 8}}, {"headings_1": {"content": "lopm Walyoba,kiy", "page": 44, "level": 5}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kihanga", "metadata": {"headings": [{"headings_0": {"content": "Kihanga", "page": 44, "level": 1}}, {"headings_1": {"content": "Nyantonzi,", "page": 44, "level": 8}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kisalizi &", "metadata": {"headings": [{"headings_0": {"content": "Kisalizi &", "page": 44, "level": 1}}, {"headings_1": {"content": "Kihanga", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "kibibira \nSupplied 3 Number 172 \\| Yes Yes Fully \n172 Fully \\_ \nseater of quan implem desks to desks tified \nented", "metadata": {"headings": [{"headings_0": {"content": "Kisalizi &", "page": 44, "level": 1}}, {"headings_1": {"content": "Kihanga", "page": 44, "level": 1}}, [{"headings_0": {"content": "Kisalizi &", "page": 44, "level": 1}}, {"headings_1": {"content": "Kihanga", "page": 44, "level": 1}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "kinumi,Nya", "metadata": {"headings": [{"headings_0": {"content": "kinumi,Nya", "page": 44, "level": 1}}, {"headings_1": {"content": "Kisalizi &", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "kinumi,Nya", "page": 44, "level": 1}}, {"headings_1": {"content": "Kisalizi &", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mbindo,", "metadata": {"headings": [{"headings_0": {"content": "mbindo,", "page": 44, "level": 8}}, {"headings_1": {"content": "kinumi,Nya", "page": 44, "level": 1}}], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "40 \nBokwe and", "metadata": {"headings": [{"headings_0": {"content": "mbindo,", "page": 44, "level": 8}}, {"headings_1": {"content": "kinumi,Nya", "page": 44, "level": 1}}, [{"headings_0": {"content": "mbindo,", "page": 44, "level": 8}}, {"headings_1": {"content": "kinumi,Nya", "page": 44, "level": 1}}]], "page": 44, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nyakarongo", "metadata": {"headings": [{"headings_0": {"content": "Nyakarongo", "page": 45, "level": 5}}, {"headings_1": {"content": "mbindo,", "page": 44, "level": 8}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "p/schools", "metadata": {"headings": [{"headings_0": {"content": "p/schools", "page": 45, "level": 3}}, {"headings_1": {"content": "Nyakarongo", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Supply of Number 24 Yes Fully \npe Yes", "metadata": {"headings": [{"headings_0": {"content": "p/schools", "page": 45, "level": 3}}, {"headings_1": {"content": "Nyakarongo", "page": 45, "level": 5}}, [{"headings_0": {"content": "p/schools", "page": 45, "level": 3}}, {"headings_1": {"content": "Nyakarongo", "page": 45, "level": 5}}]], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "p/schools", "page": 45, "level": 3}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "furniture/de of quan implem sks(24) to desks tified \nWaiga p/s in 1 \nented \\| Eis \n\\| \n\u2014 \n09- 03- gi: ety Educ Constructio Number 1 Yes \nees", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "p/schools", "page": 45, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "p/schools", "page": 45, "level": 3}}]], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes Fully 617,350,000 617,350,000 617,350,000 617,350,000 Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Yes Fully 617,350,000 617,350,000 617,350,000 617,350,000 Fully Fully", "page": 45, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "INTEG Transpor ation naofatwo of quan \nimplem implemen RATED t Deve classroom classro tified \nented ted TRANS Infrastru \nlopm block at om \nPORT cture ent Walyoba blocks \nINFRA and Grant p/s \\| \nSTRUC Services \u2018i \nConstructio Number 1 Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "Yes Fully 617,350,000 617,350,000 617,350,000 617,350,000 Fully Fully", "page": 45, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "Yes Fully 617,350,000 617,350,000 617,350,000 617,350,000 Fully Fully", "page": 45, "level": 1}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TURE Develop n of a two of quan", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "Yes Fully 617,350,000 617,350,000 617,350,000 617,350,000 Fully Fully", "page": 45, "level": 1}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "Fully", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AND ment infrast class room classro tified \nented SERVI ructur block at om \nCES eand Kinumip/s blocks \\| \n\\| \nServic Constructio Number 1 Yes Yes Fully \n\\| a jo", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "Fully", "page": 45, "level": 5}}, [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "Fully", "page": 45, "level": 5}}]], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2. n of a two of quan", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "Fully", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "increa class room classro tified \nented sed. block at om", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "Fully", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kihagani", "metadata": {"headings": [{"headings_0": {"content": "Kihagani", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "blocks \np/s \nConstructio Number 1 Yes Yes \n0 Fully n of two of \nimplem classroom classro ented block at om \nNyabyeya blocks \\|\\} \n\\| \nConstructio Number I 1 Yes Yes \n0 Fully N. .-of \u20185 Dr", "metadata": {"headings": [{"headings_0": {"content": "Kihagani", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}, [{"headings_0": {"content": "Kihagani", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}], [{"headings_0": {"content": "Kihagani", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}]], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "Kihagani", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "stance stance tified ented latrine at latrines \nmurro p/s constru \ncted \nConstructio Number 1 Yes Yes Fully \n0 Fully nof a5iof 5-) quan", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "Kihagani", "page": 45, "level": 5}}, [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "Kihagani", "page": 45, "level": 5}}]], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "stance lined stance tified \nented Latrine with latrines \nWashroom \nconstru \nat \ncted", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}, [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}]], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nyakyanika", "metadata": {"headings": [{"headings_0": {"content": "Nyakyanika", "page": 45, "level": 5}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Primary", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 45, "level": 1}}, {"headings_1": {"content": "Nyakyanika", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "iSchool", "metadata": {"headings": [{"headings_0": {"content": "iSchool", "page": 45, "level": 2}}, {"headings_1": {"content": "Primary", "page": 45, "level": 1}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[0", "metadata": {"headings": [{"headings_0": {"content": "[0", "page": 45, "level": 5}}, {"headings_1": {"content": "iSchool", "page": 45, "level": 2}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nConstructio Number \\| 1 Yes Yes Fully \n1 0 Fully N 0 SOF. SS quan", "metadata": {"headings": [{"headings_0": {"content": "[0", "page": 45, "level": 5}}, {"headings_1": {"content": "iSchool", "page": 45, "level": 2}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "[0", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "stance lined stance tified \nented \nlatrine with latrines \nurinal at constru \n\\|", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 45, "level": 5}}, {"headings_1": {"content": "[0", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kijogoro", "metadata": {"headings": [{"headings_0": {"content": "Kijogoro", "page": 45, "level": 1}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cted", "metadata": {"headings": [{"headings_0": {"content": "Kijogoro", "page": 45, "level": 1}}, {"headings_1": {"content": "implem", "page": 45, "level": 5}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Primary", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 45, "level": 5}}, {"headings_1": {"content": "Kijogoro", "page": 45, "level": 1}}], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "School \nX \nEn \n4 \n41 \nment Manage Resource Water \n\\\\ \\\\", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 45, "level": 5}}, {"headings_1": {"content": "Kijogoro", "page": 45, "level": 1}}, [{"headings_0": {"content": "Primary", "page": 45, "level": 5}}, {"headings_1": {"content": "Kijogoro", "page": 45, "level": 1}}], [{"headings_0": {"content": "Primary", "page": 45, "level": 5}}, {"headings_1": {"content": "Kijogoro", "page": 45, "level": 1}}], [{"headings_0": {"content": "Primary", "page": 45, "level": 5}}, {"headings_1": {"content": "Kijogoro", "page": 45, "level": 1}}]], "page": 45, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ces servi eting Budg and ning plan 06- 0000", "metadata": {"headings": [{"headings_0": {"content": "ces servi eting Budg and ning plan 06- 0000", "page": 46, "level": 1}}, {"headings_1": {"content": "Primary", "page": 45, "level": 5}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\\\ \\\\opm d \n\\| Deve Handicapp\u00ae \n\\\\ the Centre", "metadata": {"headings": [{"headings_0": {"content": "ces servi eting Budg and ning plan 06- 0000", "page": 46, "level": 1}}, {"headings_1": {"content": "Primary", "page": 45, "level": 5}}, [{"headings_0": {"content": "ces servi eting Budg and ning plan 06- 0000", "page": 46, "level": 1}}, {"headings_1": {"content": "Primary", "page": 45, "level": 5}}], [{"headings_0": {"content": "ces servi eting Budg and ning plan 06- 0000", "page": 46, "level": 1}}, {"headings_1": {"content": "Primary", "page": 45, "level": 5}}]], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Grant ent", "metadata": {"headings": [{"headings_0": {"content": "Grant ent", "page": 46, "level": 2}}, {"headings_1": {"content": "ces servi eting Budg and ning plan 06- 0000", "page": 46, "level": 1}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Wate Masindi \n\\| \\\\atrine stance n Constructio n Constructio School Primary at washroom Primary \\\\ined \n\\\\atrine stance n Constructio School of", "metadata": {"headings": [{"headings_0": {"content": "Grant ent", "page": 46, "level": 2}}, {"headings_1": {"content": "ces servi eting Budg and ning plan 06- 0000", "page": 46, "level": 1}}, [{"headings_0": {"content": "Grant ent", "page": 46, "level": 2}}, {"headings_1": {"content": "ces servi eting Budg and ning plan 06- 0000", "page": 46, "level": 1}}], [{"headings_0": {"content": "Grant ent", "page": 46, "level": 2}}, {"headings_1": {"content": "ces servi eting Budg and ning plan 06- 0000", "page": 46, "level": 1}}]], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "urinal", "metadata": {"headings": [{"headings_0": {"content": "urinal", "page": 46, "level": 1}}, {"headings_1": {"content": "Grant ent", "page": 46, "level": 2}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "deep of Installation & nt, Developme Kikuube Kyatiri \\ined", "metadata": {"headings": [{"headings_0": {"content": "deep of Installation & nt, Developme Kikuube Kyatiri \\ined", "page": 46, "level": 1}}, {"headings_1": {"content": "urinal", "page": 46, "level": 1}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Drilling supply Piped of with \\\\ined at \nof construction School Primary at washroom \\\\atrine stance KimengO of for with 5 5", "metadata": {"headings": [{"headings_0": {"content": "deep of Installation & nt, Developme Kikuube Kyatiri \\ined", "page": 46, "level": 1}}, {"headings_1": {"content": "urinal", "page": 46, "level": 1}}, [{"headings_0": {"content": "deep of Installation & nt, Developme Kikuube Kyatiri \\ined", "page": 46, "level": 1}}, {"headings_1": {"content": "urinal", "page": 46, "level": 1}}]], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Well production of Installation & nt, Developme Drilling poreholes Five Casting water", "metadata": {"headings": [{"headings_0": {"content": "Well production of Installation & nt, Developme Drilling poreholes Five Casting water", "page": 46, "level": 1}}, {"headings_1": {"content": "deep of Installation & nt, Developme Kikuube Kyatiri \\ined", "page": 46, "level": 1}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "with 5", "metadata": {"headings": [{"headings_0": {"content": "with 5", "page": 46, "level": 2}}, {"headings_1": {"content": "Well production of Installation & nt, Developme Drilling poreholes Five Casting water", "page": 46, "level": 1}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "poreholes on Rehabilitati one casting \ncted constru \\\\atrines stance ac Number \ncted constru \\\\atrines stance of Number of \nfive water piped of Number 5 Number drilled es borehol \nof Number Ss supplie F borehol of Number \ndrilled wells ion product of", "metadata": {"headings": [{"headings_0": {"content": "with 5", "page": 46, "level": 2}}, {"headings_1": {"content": "Well production of Installation & nt, Developme Drilling poreholes Five Casting water", "page": 46, "level": 1}}, [{"headings_0": {"content": "with 5", "page": 46, "level": 2}}, {"headings_1": {"content": "Well production of Installation & nt, Developme Drilling poreholes Five Casting water", "page": 46, "level": 1}}], [{"headings_0": {"content": "with 5", "page": 46, "level": 2}}, {"headings_1": {"content": "Well production of Installation & nt, Developme Drilling poreholes Five Casting water", "page": 46, "level": 1}}], [{"headings_0": {"content": "with 5", "page": 46, "level": 2}}, {"headings_1": {"content": "Well production of Installation & nt, Developme Drilling poreholes Five Casting water", "page": 46, "level": 1}}]], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 46, "level": 4}}, {"headings_1": {"content": "with 5", "page": 46, "level": 2}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 46, "level": 4}}, {"headings_1": {"content": "Yes", "page": 46, "level": 4}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \\\\", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 46, "level": 4}}, {"headings_1": {"content": "Yes", "page": 46, "level": 4}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 46, "level": 4}}, {"headings_1": {"content": "Yes", "page": 46, "level": 4}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes", "page": 46, "level": 4}}, {"headings_1": {"content": "Yes", "page": 46, "level": 4}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 46, "level": 4}}, {"headings_1": {"content": "Yes Yes Yes", "page": 46, "level": 4}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Yes Yes tified quan Fully Yes Yes tified quan culty \nYes Yes tified quan Fully", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 46, "level": 4}}, {"headings_1": {"content": "Yes Yes Yes", "page": 46, "level": 4}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "tified", "metadata": {"headings": [{"headings_0": {"content": "tified", "page": 46, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 46, "level": 4}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "quan Fully |", "metadata": {"headings": [{"headings_0": {"content": "quan Fully |", "page": 46, "level": 3}}, {"headings_1": {"content": "tified", "page": 46, "level": 3}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\\\ 4 \ntified quan Fully \ntified quan Fully \\| \n\\| \ntified quan Fully \ntified quan Fully \n42", "metadata": {"headings": [{"headings_0": {"content": "quan Fully |", "page": 46, "level": 3}}, {"headings_1": {"content": "tified", "page": 46, "level": 3}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "598,869", "metadata": {"headings": [{"headings_0": {"content": "598,869", "page": 46, "level": 1}}, {"headings_1": {"content": "quan Fully |", "page": 46, "level": 3}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201avol", "metadata": {"headings": [{"headings_0": {"content": "\u201avol", "page": 46, "level": 4}}, {"headings_1": {"content": "598,869", "page": 46, "level": 1}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "609", "metadata": {"headings": [{"headings_0": {"content": "\u201avol", "page": 46, "level": 4}}, {"headings_1": {"content": "598,869", "page": 46, "level": 1}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "069,001", "metadata": {"headings": [{"headings_0": {"content": "069,001", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201avol", "page": 46, "level": 4}}], "page": 46, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "St es \\| \\| rehabili \ntated \n. \n\\_ \n\\| \n\u2014 \n\u2014\\_ \n\\_ \n\\| Constructio Number 2 Yes Yes Fully \\| \n2 0 Fully \\| \nnof3 of pit quan \n\\| implem \\| \\| Stance lined latrines tified \n\\| \nented latrines at constru \\| \n\\| \\| \\| \n\\| Pumuzika cted \n\\| \n\\| \nand \\| \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "069,001", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201avol", "page": 46, "level": 4}}, [{"headings_0": {"content": "069,001", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201avol", "page": 46, "level": 4}}], [{"headings_0": {"content": "069,001", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201avol", "page": 46, "level": 4}}], [{"headings_0": {"content": "069,001", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201avol", "page": 46, "level": 4}}], [{"headings_0": {"content": "069,001", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201avol", "page": 46, "level": 4}}], [{"headings_0": {"content": "069,001", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201avol", "page": 46, "level": 4}}], [{"headings_0": {"content": "069,001", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201avol", "page": 46, "level": 4}}], [{"headings_0": {"content": "069,001", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201avol", "page": 46, "level": 4}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Alimugonza", "metadata": {"headings": [{"headings_0": {"content": "Alimugonza", "page": 47, "level": 5}}, {"headings_1": {"content": "069,001", "page": 46, "level": 1}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \n\\| \\| Markets \\| \\| \nunder \n\\| Water \\|", "metadata": {"headings": [{"headings_0": {"content": "Alimugonza", "page": 47, "level": 5}}, {"headings_1": {"content": "069,001", "page": 46, "level": 1}}, [{"headings_0": {"content": "Alimugonza", "page": 47, "level": 5}}, {"headings_1": {"content": "069,001", "page": 46, "level": 1}}], [{"headings_0": {"content": "Alimugonza", "page": 47, "level": 5}}, {"headings_1": {"content": "069,001", "page": 46, "level": 1}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| sae |", "metadata": {"headings": [{"headings_0": {"content": "| sae |", "page": 47, "level": 2}}, {"headings_1": {"content": "Alimugonza", "page": 47, "level": 5}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sector \n\\|o- Tor 01060 0100 Micro supply and \\| \nbe \\| \\| \\| \nare 3 Yes Yes Fully Fully 219,437,436 219,437,436 219,437,436 219,437,436 3 0 Fully Fully \n\\| \\| iste ale or a Peer ee \\| AR \u201a AGRO- \\| Institutio 203- 17- scale installation of sites \nquan quan \nimplem implemen \\| INDUS \\| nal Enabl Mach of installe tified tified \n\\| ented ted TRIALI \\| Strength ed inery Irriga Equipment d with \n\\| \\| \\| \\| ZATIO \\| ening agricu acqui tion under Micro \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| sae |", "page": 47, "level": 2}}, {"headings_1": {"content": "Alimugonza", "page": 47, "level": 5}}, [{"headings_0": {"content": "| sae |", "page": 47, "level": 2}}, {"headings_1": {"content": "Alimugonza", "page": 47, "level": 5}}], [{"headings_0": {"content": "| sae |", "page": 47, "level": 2}}, {"headings_1": {"content": "Alimugonza", "page": 47, "level": 5}}], [{"headings_0": {"content": "| sae |", "page": 47, "level": 2}}, {"headings_1": {"content": "Alimugonza", "page": 47, "level": 5}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "irrigatio", "metadata": {"headings": [{"headings_0": {"content": "irrigatio", "page": 47, "level": 8}}, {"headings_1": {"content": "| sae |", "page": 47, "level": 2}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| N ; and Itural sition scale n \n\\| Coordina exten and irrigation equipm", "metadata": {"headings": [{"headings_0": {"content": "irrigatio", "page": 47, "level": 8}}, {"headings_1": {"content": "| sae |", "page": 47, "level": 2}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 2}}, {"headings_1": {"content": "irrigatio", "page": 47, "level": 8}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | {", "metadata": {"headings": [{"headings_0": {"content": "| | {", "page": 47, "level": 5}}, {"headings_1": {"content": "| |", "page": 47, "level": 2}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00a9 tion sion main ent \\| \\| \n\\| \\| super tena \\| \\| \\| \\| \\| \n! vision nce \n\\| ' syste \\| \\| \\| \n\\| \\| \\| \\| \\| \\| \\| \\| \nj \\| \\| \\| \\| \\| \nm \\| \\| I ; \\| \ni \n\\| devel \n\\| \\| j I \\| oped \\| \n\\| \n\\| \\| and \n\\| \n\\| \\| \\| opera \\| \\| \\| \\| tionali \n\\| \n\\| I sed Si \n\\| \\| 11010 \\| 3000 \\|", "metadata": {"headings": [{"headings_0": {"content": "| | {", "page": 47, "level": 5}}, {"headings_1": {"content": "| |", "page": 47, "level": 2}}, [{"headings_0": {"content": "| | {", "page": 47, "level": 5}}, {"headings_1": {"content": "| |", "page": 47, "level": 2}}], [{"headings_0": {"content": "| | {", "page": 47, "level": 5}}, {"headings_1": {"content": "| |", "page": 47, "level": 2}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "phiweeresnibinnaeresensiis a ines enn een \ni \n11- 02-E- \nsad event \u2014 \u2014 Paris Transfer of Number \n\u2014 = Zr z 46 Yes = Yes Fully Fully 46,026,052 46,026,052 46,026,052 46,026,052 46 0 \\| Fully Fully \\| \nDIGIT \\| Services Er 16- h funds to of PDC \nquan quan \nAL \\| \\| \nimplem \\| implemen \n\\| TRANS mat lopm monitoring which \n\\| Sev oe Deve PDCs for\\|s\\_ to tified tified \n\\| ented ted \\| \n\\| FORMA ent implementa funds \n\\| \n\\| TION lopm Mode tion of PDM were \n\\| \n\\| ent \\| transfer \\| \n\\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}, [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}], [{"headings_0": {"content": "| |", "page": 47, "level": 3}}, {"headings_1": {"content": "| | {", "page": 47, "level": 5}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "un", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "red \n\\| coe \\| \\| \\| \\| \\| \\| \\| \\| \nation \\| \\| \\| \\| \\| 1 s \\| \n03 \\| \\| \\| \\| \n\\| \n6 \\| 09- \n2600 DDE Maintenanc Number 7.9 Yes Yes Fully Fully 69,608,149 69,608,149 69,608,149 69,608,149 7.9 0 Fully Fully INTEG \\| Transpor 10- G e building of Kms quan quan \nimplem implemen \\| RATED \\| t Road and maintai tified tified \nented ted \n\\| TRANS \\| Infrastru \\| Reha structures ned \nPORT \\| cture \\| bilita for roads \n\\| \n\\| \n\\| STRUC ; Services \\_\\| on Walyoba \nINFRA and tion and bridges \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}, [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}], [{"headings_0": {"content": "un", "page": 47, "level": 2}}, {"headings_1": {"content": "| |", "page": 47, "level": 3}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__| TURE | Develop ti Khonda", "metadata": {"headings": [{"headings_0": {"content": "__| TURE | Develop ti Khonda", "page": 47, "level": 1}}, {"headings_1": {"content": "un", "page": 47, "level": 2}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 47, "level": 2}}, {"headings_1": {"content": "__| TURE | Develop ti Khonda", "page": 47, "level": 1}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dd", "metadata": {"headings": [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 000100001 = \n= \nm \n43 \n\\| ment road \n03- 09020", "metadata": {"headings": [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}, [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}], [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}], [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}], [{"headings_0": {"content": "dd", "page": 47, "level": 3}}, {"headings_1": {"content": "[|", "page": 47, "level": 2}}]], "page": 47, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, {"headings_1": {"content": "dd", "page": 47, "level": 3}}], "page": 48, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| Transpor 401- Routine of Kms \\| quan quan \n8 implem implemen t Capac maintenanc maintai \\_ tified tified \nented ted . \nInfrastru ity of \ne of District \u00a9 ned , \ncture existi \\_ roads \n\\| \nand \nng \n\\| Services \\| trans \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, {"headings_1": {"content": "dd", "page": 47, "level": 3}}, [{"headings_0": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, {"headings_1": {"content": "dd", "page": 47, "level": 3}}], [{"headings_0": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, {"headings_1": {"content": "dd", "page": 47, "level": 3}}]], "page": 48, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Develop port", "metadata": {"headings": [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], "page": 48, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| ment infrast ructur \\| \ne and servic es \nincrea \n\\| \nsed. \u0131 \n0 4,100,140,701 5,350,772,293 5,350,772,293 4,082,055,145 \n44 \nAppendix 7: Service Delive \n[No \\| Activity \\| Contractor \\| Total \n\\| Summary of \\| Pictorial evidence from \\| \\|inspeted \\| \\| expenditure \\| findings inspections \nj \\} \\_ ms \\_ 1 Spot Force 64,595,000 \\| Works \\| \\| Reh, \\| \\| on were \n\u201ca \nimprovement Account \n\\| done \n\\| Res \nof \\| \n\\| according to \\| \\| \nKyangamwoo \\| \n\\| the BOQs, \n\\| h \nKaikuku \nbush clearing, \\| - \n- \nNtooma \n\\| grading and \\| \\| \nRoad for culvert \\| \n10KM installation \\| \\| \nwas done and \n\\| Fund: URF \nthe roads were \\| \\| \nin \n\\| use \n\\| \n\\|2 \\| mechanized Forceon \\| 59,220,000 \\| Works were TE \n\\| done If maintenance Account \\| \n\\| \nz \n\\| of Kimengo accordingto", "metadata": {"headings": [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}]], "page": 48, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u201a \\|", "metadata": {"headings": [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| Masindi Port \n\\| the BOQs, \\| \\| \n\\| road \n\\| bush clearing, \\| \\| \n\\| \n\\| gradingand \\|, \n\\| \n\\| culvert \\|\\| \\| Fund: URF \n\\| installation \\| \\| \n\\| \n\\| was done and \n\\| \\| the roads were \\| \\| in use \\| \\| \n\\| \n\\| \\| i In \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}, [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}], [{"headings_0": {"content": "Develop port", "page": 48, "level": 8}}, {"headings_1": {"content": "Mechanized Number | Yes Yes Fully Fully 573,089,540 573,089,540 573,089,540 511,753,742 15, 0 Fully Fully", "page": 48, "level": 8}}]], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N \\| 4 = +t \u2014\u2014 \n\u2014 \n\u2014 \n3 \\| mechanized \\| Force on \n36,000,000 \\| Works were \\| \\| of \nroad \nAccount \n\\| done \\| \u201cSee \\| \nIsimba \u2014 \n\\| accordingto \\| = \n\\| \n4 \\| Kitooka \nthe BOQs, \\| re ER \\| \n\\| bush clearing, \\| \n\\| \n\\| \n\\| Fund: URF \\| grading and \n\\| \nculvert \n\\| \ninstallation \n\\| was done and \nthe roads were \\|", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}, [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}], [{"headings_0": {"content": "oo", "page": 49, "level": 8}}, {"headings_1": {"content": "Develop port", "page": 48, "level": 8}}]], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| in use", "metadata": {"headings": [{"headings_0": {"content": "| in use", "page": 49, "level": 3}}, {"headings_1": {"content": "oo", "page": 49, "level": 8}}], "page": 49, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Maintenance Force on \n69,608,000 \u0131 Works were building and Account \n. done \n. structures according to \nfor roads and \nthe BOQs, bridges on \nbush clearing, Walyoba - grading and Kihonda road culvert installation Fund: DDEG \nwas done and the roads were in use", "metadata": {"headings": [{"headings_0": {"content": "| in use", "page": 49, "level": 3}}, {"headings_1": {"content": "oo", "page": 49, "level": 8}}, [{"headings_0": {"content": "| in use", "page": 49, "level": 3}}, {"headings_1": {"content": "oo", "page": 49, "level": 8}}]], "page": 50, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "229,423,000", "metadata": {"headings": [{"headings_0": {"content": "229,423,000", "page": 50, "level": 3}}, {"headings_1": {"content": "| in use", "page": 49, "level": 3}}], "page": 50, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "metadata": {"headings": [{"headings_0": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}, {"headings_1": {"content": "229,423,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ss sub District \\| 2242\\| \\| \n\\| \\| of Ranking Sub- Varian Amount %age \\| \n\\| \nN \\| County averag county \\| ce/ allocated to amount", "metadata": {"headings": [{"headings_0": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}, {"headings_1": {"content": "229,423,000", "page": 50, "level": 3}}, [{"headings_0": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}, {"headings_1": {"content": "229,423,000", "page": 50, "level": 3}}]], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Rankin based on \n\\| / Town erate \\| Water Need the \nSub \\| allocated to g based resource \\| \n\\| \n\\| council \\| \\| coverage \\| County \\| the Sub \\| on the allocation \\| \n\\| \n\\| \n\\| \\| ; rate \nCounty out of need \n\\| \\| \\| \nthe total \\| \\| \\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}, [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendix Water budget allocations for the Sub-counties/Town councils", "page": 51, "level": 2}}]], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 51, "level": 2}}, {"headings_1": {"content": "| | |", "page": 51, "level": 3}}], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ne", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 ee ee ir \n\u2014\\| \n1 \\| Budingo 94% 95.0008% \\| -1% 17,000,000 \\| 5% \\| 3 4 \n\\| \\| \n\\| \nSe pe Al ET \\| rn BEE \nI Vene Er ne TE \n2\\| Bwijang 94% \\| 94.9996% \\| -1% 149,000,000 \\| 46% \\| 5 \\| 1 \\| \nER ee = \n) \n\\| sc \n[ \n\\| \na eileen \\| ee streiten tee . sil ate \u2014 \u2018i ERBEN = \\| 3 \\| Kimengo \\| 94% 78.3149% 16% 39,000,000 \\| 12% 1 3 \n\\| SC Plots a \nSerie eae pos \\| \\| \\| Stes esa ee Loy \n\\| \\| \\| \\| \\| 5 \n\\| 4 Mira 94% 94.9982% -1% \n0% \\| 4 \na Ed ie 08 El \n5 \\| Pakanyi \\| 94% 95.0003% \\| -1% 117,000,000 36% 2 2 \\| \nSC \n\\| \n\\| \n\\| \n\\| \nal \\| \\| \"322,000,000 \\| [ \\| \nNo Programme Contractor Activity Total", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}, [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}], [{"headings_0": {"content": "ne", "page": 51, "level": 3}}, {"headings_1": {"content": "ee", "page": 51, "level": 2}}]], "page": 51, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Summary of Pictorial", "metadata": {"headings": [{"headings_0": {"content": "Summary of Pictorial", "page": 52, "level": 1}}, {"headings_1": {"content": "ne", "page": 51, "level": 3}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "inspected expenditure \\_ findings evidence from \\_ Inspections \n1 12-Human Cmd Construction 1,471,114,368 \u00bb The construction \nCapital Investments of seed \nworks on the \nDevelopment Limited school at \nclassroom blocks,", "metadata": {"headings": [{"headings_0": {"content": "Summary of Pictorial", "page": 52, "level": 1}}, {"headings_1": {"content": "ne", "page": 51, "level": 3}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "kijunjubwa", "metadata": {"headings": [{"headings_0": {"content": "kijunjubwa", "page": 52, "level": 1}}, {"headings_1": {"content": "Summary of Pictorial", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "administration unit. Teachers\u2019 houses, VIP pit latrines, ICT", "metadata": {"headings": [{"headings_0": {"content": "kijunjubwa", "page": 52, "level": 1}}, {"headings_1": {"content": "Summary of Pictorial", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Laboratory/Librar", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 52, "level": 1}}, {"headings_1": {"content": "kijunjubwa", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "y, Multi-purpose hall and the sports field were", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 52, "level": 1}}, {"headings_1": {"content": "kijunjubwa", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "partially", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 52, "level": 1}}, {"headings_1": {"content": "Laboratory/Librar", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 52, "level": 1}}, {"headings_1": {"content": "partially", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This is because the contract is still ongoing up to", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 52, "level": 1}}, {"headings_1": {"content": "partially", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16/06/2024.", "metadata": {"headings": [{"headings_0": {"content": "16/06/2024.", "page": 52, "level": 3}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 12-Human Semwo Construction 429,975,000 e The construction Capital Construction of seed \nworks on the Development Co Ltd school at \nclassroom blocks, pakanyi ss administration unit. Teachers\u2019 houses, VIP pit latrines, ICT", "metadata": {"headings": [{"headings_0": {"content": "16/06/2024.", "page": 52, "level": 3}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Laboratory/Librar", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 52, "level": 3}}, {"headings_1": {"content": "16/06/2024.", "page": 52, "level": 3}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "y, Multi-purpose hall and the sports field were", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 52, "level": 3}}, {"headings_1": {"content": "16/06/2024.", "page": 52, "level": 3}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "partially", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 52, "level": 1}}, {"headings_1": {"content": "Laboratory/Librar", "page": 52, "level": 3}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 52, "level": 1}}, {"headings_1": {"content": "partially", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This is because the contract is still ongoing up to", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 52, "level": 1}}, {"headings_1": {"content": "partially", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "06/12/2024.", "metadata": {"headings": [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nTOTAL 1,901,089,368 \nAppendix 10: Failure to carry out Monitoring and Evaluation by MoES \nnn \n\\| Le L. \\| \nNo. \\| Project name \nAare nae Audit remarks Construction cece Eins DE two \n040, \u201a130 Sun nun Monitoring Eee nie \n1 a of a \\| 94, No and evaluation Walyoba \\| \\| \nclassroom block at \\| \nreports \n\\| \n\\| \n\\| p/s \\| \\| [ a two cass \\| . 94,029,973 \\| No \\| 2 Construction of \nMonitoring and evaluation \n\\| room block at Kinumi p/s \\| \nreports \n\\| \\\\ I \u20144 \n\\| \naii \u2014 \u2014 \n3 Construction of a two class \n\\| 1 ! 94,025,500 No Monitoring and evaluation \\| \nroom \nblock at Kihagani p/s \n\\| reports \n' 4 \\| . \\| Construction of two classroom \n93,950,000 No Monitoring and evaluation \n\\| \nblock Nyabyeya reports \\| at \n: L t + \u2014 5 Construction of 5 stance latrine \n26,496,404 No Monitoring and evaluation \\| \n\\| \n\\| at murro p/s \n\\| \n== \n\\| 6 Construction of a5 stance \nlined Latrine with Washroom at Nyakyanika Primary School \\| \n\\| \n\\_\\| \n: \n\\_ \n\\| reports + \n\u2014 \n22,887,905 No Monitoring and evaluation reports \n\\| \n\\| \\| \n\\| \n\\| \n5 \n7 Construction of 5 stance lined \\| \n26,496,404 \\| No Monitoring and evaluation \\| latrine with urinal at Kijogoro \\| \n\\| reports \n\\| \n\\| Primary School \\| \\| \n\\| 8 Construction of 5 stance lined \n26,496,404 No Monitoring and evaluation \n\\| \n\\| latrine with urinal at Masindi \nreports \\| \\| \\| the Handicapped \\| \nCentre for \\| \\| \n\\| \nPrimary School \\| \n\\| I = \\| \\| \n\\| 9 Construction of 5 stance lined \\| \nlatrine with washroom at \n\\| \n\\| \\| Kimengo Primary School \\| \n24,945,389 \\| No Monitoring and evaluation reports \n\\| \n\\| \\| and evaluation ' 10 Construction of 5 stance lined \n25,458,807 No Monitoring \nlatrine with washroom at reports zu \\| \nKyatiri Primary School \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}, [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}], [{"headings_0": {"content": "06/12/2024.", "page": 52, "level": 1}}, {"headings_1": {"content": "completed.", "page": 52, "level": 1}}]], "page": 52, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "528,826,916", "metadata": {"headings": [{"headings_0": {"content": "528,826,916", "page": 53, "level": 1}}, {"headings_1": {"content": "06/12/2024.", "page": 52, "level": 1}}], "page": 53, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| TOTAL \n\\|", "metadata": {"headings": [{"headings_0": {"content": "528,826,916", "page": 53, "level": 1}}, {"headings_1": {"content": "06/12/2024.", "page": 52, "level": 1}}], "page": 53, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_Appendix", "metadata": {"headings": [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, {"headings_1": {"content": "528,826,916", "page": 53, "level": 1}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, {"headings_1": {"content": "528,826,916", "page": 53, "level": 1}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "11. SACCO PDM \nSN Vote Parish", "metadata": {"headings": [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, {"headings_1": {"content": "528,826,916", "page": 53, "level": 1}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Board Name \\_ of SACCO \u2018Date of Name Name \n\\_ board \n\"Did board \u201a Remarks. members fill \nmember expression of appointment interest forms", "metadata": {"headings": [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, {"headings_1": {"content": "528,826,916", "page": 53, "level": 1}}, [{"headings_0": {"content": "_Appendix", "page": 54, "level": 2}}, {"headings_1": {"content": "528,826,916", "page": 53, "level": 1}}]], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "_Appendix", "page": 54, "level": 2}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi Bwinamira BWINAMIRA 01/06/2022 No Board DLG parish BUDONGO PDM \nmembers SACCO \ndid not fill Masindi Isimba ISIMBA MIIRYA 02/06/2022 No expression DLG parish PDM SACCO \nof interest Masindi Kabango KABANGO 01/06/2022 No forms DLG ward KABANGO PDM \nMasindi Ki ruli 01/06/2022 . D LG Parish a", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "_Appendix", "page": 54, "level": 2}}, [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "_Appendix", "page": 54, "level": 2}}]], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- namen 01/06/2022 Masindi \\_ Kihonda \nKIHONDA \n\\_ \nDLG \\_ parish LABONGO PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "_Appendix", "page": 54, "level": 2}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Masindi", "metadata": {"headings": [{"headings_0": {"content": "Masindi", "page": 54, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 54, "level": 3}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kisalizi \nKISALIZI BULIMA \\_ 02/06/2022 = DLG PDM SACCO \nMasindi Kitonozi KITONOZI \n~ 02/06/2022 No DLG parish BIKONZI PDM \nSACCO \nMasindi Kyakamese KYAKAMESE EAST 01/06/2022 No DLG \nEast parish PAKANYI PDM", "metadata": {"headings": [{"headings_0": {"content": "Masindi", "page": 54, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 54, "level": 3}}, [{"headings_0": {"content": "Masindi", "page": 54, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 54, "level": 3}}], [{"headings_0": {"content": "Masindi", "page": 54, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 54, "level": 3}}]], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_SACCO", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 54, "level": 1}}, {"headings_1": {"content": "Masindi", "page": 54, "level": 2}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi \\_Kyatiri East KYATIRI EAST 02/06/2022 No DLG Ward KYATIRI PDM \nSACCO \nMasindi Ntooma NTOMA 02/06/2022 DLG parish BWIJANGA PDM", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 54, "level": 1}}, {"headings_1": {"content": "Masindi", "page": 54, "level": 2}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__SACCO", "metadata": {"headings": [{"headings_0": {"content": "__SACCO", "page": 54, "level": 1}}, {"headings_1": {"content": "_SACCO", "page": 54, "level": 1}}], "page": 54, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 12: SACCO Committees and Sub Committees", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: SACCO Committees and Sub Committees", "page": 55, "level": 3}}, {"headings_1": {"content": "__SACCO", "page": 54, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| __.", "metadata": {"headings": [{"headings_0": {"content": "| __.", "page": 55, "level": 4}}, {"headings_1": {"content": "Appendix 12: SACCO Committees and Sub Committees", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\_ \u2018\\| . Vote Parish of \nName SACCO Supervisory Executive \n. on A \\| \non Loan Sub Production sub Marketing sub Business Finance and Remarks \u201a Name \\| Name \ncommittee Committee committee Committee Committee Development investment", "metadata": {"headings": [{"headings_0": {"content": "| __.", "page": 55, "level": 4}}, {"headings_1": {"content": "Appendix 12: SACCO Committees and Sub Committees", "page": 55, "level": 3}}, [{"headings_0": {"content": "| __.", "page": 55, "level": 4}}, {"headings_1": {"content": "Appendix 12: SACCO Committees and Sub Committees", "page": 55, "level": 3}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 55, "level": 1}}, {"headings_1": {"content": "| __.", "page": 55, "level": 4}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services sub sub \\| \\| \\| \\| Committee Committee i \\| \noj \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 55, "level": 1}}, {"headings_1": {"content": "| __.", "page": 55, "level": 4}}, [{"headings_0": {"content": "| | |", "page": 55, "level": 1}}, {"headings_1": {"content": "| __.", "page": 55, "level": 4}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Is the Was it Is the Wasit | Is the Was it Is the", "metadata": {"headings": [{"headings_0": {"content": "Is the Was it Is the Wasit | Is the Was it Is the", "page": 55, "level": 8}}, {"headings_1": {"content": "| | |", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 55, "level": 1}}, {"headings_1": {"content": "Is the Was it Is the Wasit | Is the Was it Is the", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "it commi Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Consti commi", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 55, "level": 1}}, {"headings_1": {"content": "Is the Was it Is the Wasit | Is the Was it Is the", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| I \u2014", "metadata": {"headings": [{"headings_0": {"content": "| I \u2014", "page": 55, "level": 3}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ted? ee ted? ee ted? ee ted? ee tuted? ttee i", "metadata": {"headings": [{"headings_0": {"content": "| I \u2014", "page": 55, "level": 3}}, {"headings_1": {"content": "| |", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "titut operat (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/ operati", "metadata": {"headings": [{"headings_0": {"content": "titut operat (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/ operati", "page": 55, "level": 2}}, {"headings_1": {"content": "| I \u2014", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \ned? ional? ) nal? ) nal? ) nal? ) nal? ) nal? No) onal? i \\| (yes (opera (operati (operati (operati (operati (operati (opera i \\| /No) tional onal \n\\| \nor onal or onal or onal or onal or tional \\| \nor Not Not Not Not Not Not or Not \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "titut operat (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/ operati", "page": 55, "level": 2}}, {"headings_1": {"content": "| I \u2014", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| operat operatio operatio operatio operatio operatio operati", "metadata": {"headings": [{"headings_0": {"content": "| operat operatio operatio operatio operatio operatio operati", "page": 55, "level": 2}}, {"headings_1": {"content": "titut operat (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/ operati", "page": 55, "level": 2}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| operat operatio operatio operatio operatio operatio operati", "page": 55, "level": 2}}, {"headings_1": {"content": "titut operat (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/ operati", "page": 55, "level": 2}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "metadata": {"headings": [{"headings_0": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}, {"headings_1": {"content": "| operat operatio operatio operatio operatio operatio operati", "page": 55, "level": 2}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Masindi Bwinamira BWINAMIRA Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A He \nEN \\|. ke", "metadata": {"headings": [{"headings_0": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}, {"headings_1": {"content": "| operat operatio operatio operatio operatio operatio operati", "page": 55, "level": 2}}, [{"headings_0": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}, {"headings_1": {"content": "| operat operatio operatio operatio operatio operatio operati", "page": 55, "level": 2}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Non-", "metadata": {"headings": [{"headings_0": {"content": "Non-", "page": 55, "level": 8}}, {"headings_1": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG parish BUDONGO PDM \nfunctional [i SACCO supervisory i Masindi \\| Isimba ISIMBA MIIRYA \nNo N/A No u N/A committee, \\| DLG \u00bb parish PDM SACCO \nproduction, \\| m rigen \\| mm nennen \n11 marketing, Masindi Kabango KABANGO \n\u2014 \\| \\| \nNo N/A No N/A business \\| DLG ward KABANGO PDM", "metadata": {"headings": [{"headings_0": {"content": "Non-", "page": 55, "level": 8}}, {"headings_1": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}, [{"headings_0": {"content": "Non-", "page": 55, "level": 8}}, {"headings_1": {"content": "| \u2014 nn |_ ional) nal) nal) nal) |_nal) nah Tor |_onal)", "page": 55, "level": 3}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 55, "level": 3}}, {"headings_1": {"content": "Non-", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "development,", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "finance and", "metadata": {"headings": [{"headings_0": {"content": "finance and", "page": 55, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Masindi Kiruli parish KIBIBIRA \non ERS \\| \nat ai \nNo N/A No N/A investment \\| DLG \\| KIRUULI PDM", "metadata": {"headings": [{"headings_0": {"content": "finance and", "page": 55, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}, [{"headings_0": {"content": "finance and", "page": 55, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 55, "level": 8}}, {"headings_1": {"content": "finance and", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Lf acco au \\|", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 55, "level": 8}}, {"headings_1": {"content": "finance and", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "committees", "metadata": {"headings": [{"headings_0": {"content": "committees", "page": 55, "level": 8}}, {"headings_1": {"content": "sub", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi Kihonda", "metadata": {"headings": [{"headings_0": {"content": "Masindi Kihonda", "page": 55, "level": 8}}, {"headings_1": {"content": "committees", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\|\\_\\| \\| KIHONDA \nNo \\| N/A No N/A DLG parish LABONGO PDM \nSACCO 4 a ' Masindi Kisalizi KISALIZI BULIMA \n\"No \\| N/A \\| hl Yes N/A No No N/A No N/A ' DLG \\| ward PDM SACCO \n\\| \ni E \\| 1", "metadata": {"headings": [{"headings_0": {"content": "Masindi Kihonda", "page": 55, "level": 8}}, {"headings_1": {"content": "committees", "page": 55, "level": 8}}, [{"headings_0": {"content": "Masindi Kihonda", "page": 55, "level": 8}}, {"headings_1": {"content": "committees", "page": 55, "level": 8}}], [{"headings_0": {"content": "Masindi Kihonda", "page": 55, "level": 8}}, {"headings_1": {"content": "committees", "page": 55, "level": 8}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rt", "metadata": {"headings": [{"headings_0": {"content": "rt", "page": 55, "level": 1}}, {"headings_1": {"content": "Masindi Kihonda", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SE ee uns \\| \u2014 seismic lta soeuicteseece' \nes \n\\| \nSe rr ee eisen", "metadata": {"headings": [{"headings_0": {"content": "rt", "page": 55, "level": 1}}, {"headings_1": {"content": "Masindi Kihonda", "page": 55, "level": 8}}, [{"headings_0": {"content": "rt", "page": 55, "level": 1}}, {"headings_1": {"content": "Masindi Kihonda", "page": 55, "level": 8}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Masindi Kitonozi KITONOZI", "metadata": {"headings": [{"headings_0": {"content": "Masindi Kitonozi KITONOZI", "page": 55, "level": 8}}, {"headings_1": {"content": "rt", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014", "metadata": {"headings": [{"headings_0": {"content": "Masindi Kitonozi KITONOZI", "page": 55, "level": 8}}, {"headings_1": {"content": "rt", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes Yes Yes Yes No N/A N/A No | N/A No N/A", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes Yes No N/A N/A No | N/A No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "Masindi Kitonozi KITONOZI", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG parish BIKONZI PDM \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes Yes No N/A N/A No | N/A No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "Masindi Kitonozi KITONOZI", "page": 55, "level": 8}}, [{"headings_0": {"content": "Yes Yes Yes Yes No N/A N/A No | N/A No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "Masindi Kitonozi KITONOZI", "page": 55, "level": 8}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fo", "metadata": {"headings": [{"headings_0": {"content": "Fo", "page": 55, "level": 3}}, {"headings_1": {"content": "Yes Yes Yes Yes No N/A N/A No | N/A No N/A", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "Fo", "page": 55, "level": 3}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Masindi a Kyakamese \\| \n4", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "Fo", "page": 55, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "Fo", "page": 55, "level": 3}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KYAKAMESE EAST Yes Yes Yes Yes No N/A No N/A No NA No N/A", "metadata": {"headings": [{"headings_0": {"content": "KYAKAMESE EAST Yes Yes Yes Yes No N/A No N/A No NA No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "KYAKAMESE EAST Yes Yes Yes Yes No N/A No N/A No NA No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "' DLG", "metadata": {"headings": [{"headings_0": {"content": "' DLG", "page": 55, "level": 1}}, {"headings_1": {"content": "KYAKAMESE EAST Yes Yes Yes Yes No N/A No N/A No NA No N/A", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "East parish PAKANYI PDM \n\\| \n\\| \\| sacco \\| \\{\\| \\| \\| CT \u2014 \nMasindi Kyatiri East \n\\|", "metadata": {"headings": [{"headings_0": {"content": "' DLG", "page": 55, "level": 1}}, {"headings_1": {"content": "KYAKAMESE EAST Yes Yes Yes Yes No N/A No N/A No NA No N/A", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "metadata": {"headings": [{"headings_0": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "' DLG", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG Ward KYATIRI PDM \\|", "metadata": {"headings": [{"headings_0": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}, {"headings_1": {"content": "' DLG", "page": 55, "level": 1}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FI \\| t \\| \\| \u2014 \\| \\} N/A r = = \n\\| Ntooma NTOMA Yes No Yes Yes Yes Yes No N/A No No N/A No N/A \nMasindi \n\\| DLG \\| parish BWIJANGA PDM \nln. SACO u nn \u0131 \n4 L Da. es \n51 \nAppendix 13: Licensing of PDM SACCOs under the Microfinance Institutions Money", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}, [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}], [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}], [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}], [{"headings_0": {"content": "SACCO", "page": 55, "level": 8}}, {"headings_1": {"content": "KYATIRI EAST Yes No Yes Yes Yes Yes No N/A No N/A No N/A No N/A", "page": 55, "level": 8}}]], "page": 55, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lenders", "metadata": {"headings": [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. \nVote Name \nAct \\| Parish Name Name of SACCO Is the SACCO registered under Remarks Microfinance \nInstitutions \nmoney lenders act 2016? \nMasindi DLG Bigando BIGANDO MIIRYA PDM \n(Yes/No) \nNo SACCO not \nparish SACCO\\_ Licensed Masindi DLG Bikonzi parish BIKONZI BIKONZI PDM \n\u201cNo SACCO not \nSACCO \nLicensed \nMasindi DLG Bukooba BUKOOBA KIJUNJUBWA \nNo SACCO not \nWard PDM SACCO Licensed \nMasindi DLG Bwinamira BWINAMIRA BUDONGO \nNo SACCO not \nparish PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}, [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}], [{"headings_0": {"content": "Lenders", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 55, "level": 8}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "Lenders", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi DLG \\_ No \\_ Isimba parish ISIMBA MIIRYA PDM \nSACCO not \n\\| \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "Lenders", "page": 56, "level": 3}}, [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "Lenders", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Masindi DLG \n. Kabango ward \\_ u \\| KABANGO KABANGO PDM \nNo ' SACCO not \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}, [{"headings_0": {"content": "Licensed", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "Licensed", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 1}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Masindi DLG \u2014 \nKahembe KAHEMBE No", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 1}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BULIMA PDM", "metadata": {"headings": [{"headings_0": {"content": "BULIMA PDM", "page": 56, "level": 8}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ward SACCO \nMasindi DLG Kahembe KAHEMBE BWDANGA \nparish PDM SACCO. Licensed \\_ \u2018 Masindi DLG Kajura parish KAJURA NYANTONZI \nNo SACCO not \nPDM SACCO Licensed TE Masindi DLG- Kapeeka ward KAPEEKA KABANGO PDM \nNo SACCO not \\|", "metadata": {"headings": [{"headings_0": {"content": "BULIMA PDM", "page": 56, "level": 8}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}, [{"headings_0": {"content": "BULIMA PDM", "page": 56, "level": 8}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "BULIMA PDM", "page": 56, "level": 8}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "BULIMA PDM", "page": 56, "level": 8}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "li Masindi KARONGO No SACCO not \nDLG Karongo ~ BUDONGO \nparish PDMSACCO Licensed 12 \"Masindi DLG Kasenene KASENENE NYANTONZI \nNo SACCO not", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}, [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "parish \u201ePDM SACCO_ _Licenced", "metadata": {"headings": [{"headings_0": {"content": "parish \u201ePDM SACCO_ _Licenced", "page": 56, "level": 3}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kasenyi parish KASENYI LABONGO PDM No SACCO not", "metadata": {"headings": [{"headings_0": {"content": "parish \u201ePDM SACCO_ _Licenced", "page": 56, "level": 3}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "parish \u201ePDM SACCO_ _Licenced", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Licensed", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 eneane SACCO not \nMasindiDLG Kasongoire", "metadata": {"headings": [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}, [{"headings_0": {"content": "Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BUDONGO een \u2014", "metadata": {"headings": [{"headings_0": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \nparish PDM SACCO Licensed \n15 Masindi DLG Katugo parish KATUUGO KIRUULI PDM \nNo SACCO not", "metadata": {"headings": [{"headings_0": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}, [{"headings_0": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}, {"headings_1": {"content": "Licensed", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 1}}, {"headings_1": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Licensed 16 Masindi DLG Kibangya KIBANGYA KIMENGO \nNo SACCO not \nParish PDM SACCO Licensed 17 Masindi DLG \\_ 2 \nKibibira parish KIBIBIRA KIRUULI PDM \nSACCO not", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 1}}, {"headings_1": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 56, "level": 1}}, {"headings_1": {"content": "BUDONGO een \u2014", "page": 56, "level": 1}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_SACCO_ Licensed", "metadata": {"headings": [{"headings_0": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 1}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18 Masindi DLG \\_Kigulya parish KIGUULYA MIIRYA PDM \n\u2014 SACCO not", "metadata": {"headings": [{"headings_0": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 1}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Licensed \nDLG \non \n19 Masindi Kihaguzi KIHAGUZI LABONGO No SACCO not . \nparish \u201e\\_PDM SACCO\\_ Licensed 20 \\| Masindi DLG Kihonda KIHONDA LABONGO \nSACCO not parish PDM SACCO Licensed 21 Masindi DLG \n26 Kinyara ward KINYARA SUGAR LTM \nMasindiDLG \\| \\| \\| No SACCO not \\| \\| \\| KABANGO PDM SACCO \n\\| Licensed \n27 \\| Masindi DLG \\| Kiruli parish \\| KIRUULI KIRUULI PDM \nNo \\| SACCO not \\| SACCO \\| \\| Licensed \\| \n\\| \n\\| \n\\| 28) MasindiDLG \\| Kisaliziward KISALIZI BULIMA PDM \n\\| \n. No SACCO not \\| \\| L \\| SACCO Licensed a \n\\| 29 \\| Masindi DLG \\| Kitamba \\| KITAMBA BWDANGA \nNo", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 56, "level": 3}}, {"headings_1": {"content": "_SACCO_ Licensed", "page": 56, "level": 3}}]], "page": 56, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO not", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| parish \\| PDM SACCO \n\\| Licensed \\| : 3 \\| 30 Masindi DLG Kitonozi KITONOZI BIKONZI PDM \n\\| \\| \\| \nNo SACCO not \\| parish SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}, [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 56, "level": 3}}]], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Licensed", "metadata": {"headings": [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \n\\| 31) MasindiDLG \\| Kyakamese \\| KYAKAMESE CENTRAL \\| \nNo \n\\| SACCO not central parish \\| PAKANYI PDM SACCO \\| \nLicensed \\| \n32 Masindi DLG Kyakamese KYAKAMESE EAST \nNo SACCO not \\| East PAKANYI PDM SACCO \n\\| parish Licensed i \\| \ndm 4 eRzeeerT 33 \\| Masindi DLG Kyakamese \\| KYAKAMESE WEST \nVD \nNo SACCO not \\| \n\\| \\| West parish \\| PAKANYI PDM SACCO \nLicensed \\| 34 \\| Masindi DLG Kyangamwoyo KYANGAMWOYO L No \n\\| \nSACCO not \n\\| parish PAKANYI PDM SACCO \nLicensed \\| \n\\| 35 Masindi DLG Kyarutanga KYARUTANGA \nNo SACCO not \\| \n\\| \nparish \\| KDUNJUBWA PDM \nLicensed \n\\| \\| SACCO \n\\| \n36 Masindi DLG Kyatiri East KYATIRI EAST KYATIRI \nNo SACCO not PDM SACCO Licensed \\| 37 Masindi DLG Kyatiri West \\| KYATIRI WEST KYATIRI \\| \nNo SACCO not \\| PDM SACCO Licensed \\| \n38 Masindi DLG Labongo LABONGO LABONGO PDM \\| \nNo SACCO not \\|\\_parish SACCO \\| Licensed 39 Masindi DLG Marongo ward \\| MARONGO BULIMA PDM \nNo \n\\| SACCO not \\| \\| \\| SACCO Licensed Masindi DLG Miduma MIDUUMA KIJUNJUBWA \nSACCO not \\_parish PDM SACCO \n41 Masindi DLG Ntooma NTOMA BWDANGA PDM \n\\| \n\\| \nLicensed i No SACCO not \\| arish \\| SACCO Licensed 42 Masindi DLG Nyabyeya NYABYEYA BUDONGO \\| \nNo SACCO not \\| \narish PDM SACCO Licensed \\| 43 Masindi DLG Nyamukongo NYAMUKONGO \\| No SACCO not Ward KDUNJUBWA PDM Licensed \\| \n\\| \n\\| SACCO \n\\| \\| \n44 \\| Masindi DLG : Nyantonzi NYANTONZI NYANTONZI \\| \nNo SACCO not \\| \\| \nparish \\| PDM SACCO \nLicensed \n\\| \n45 Masindi DLG Bikonzi parish \\| RUKONDWA BIKONZI \nNo", "metadata": {"headings": [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}, [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], [{"headings_0": {"content": "| Licensed", "page": 57, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}]], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO not", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "| Licensed", "page": 57, "level": 3}}], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| PDM SACCO Licensed 46 MasindiDLG Rwempisi RWEMPISI NYANTONZI No SACCO not \n\\| \\| \\| \\| \\|\\_parish \\| PDM SACCO I \n\\| Licensed", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "| Licensed", "page": 57, "level": 3}}, [{"headings_0": {"content": "| SACCO not", "page": 57, "level": 2}}, {"headings_1": {"content": "| Licensed", "page": 57, "level": 3}}]], "page": 57, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 14:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14:", "page": 58, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ranking Wealth", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14:", "page": 58, "level": 3}}, {"headings_1": {"content": "| SACCO not", "page": 57, "level": 2}}], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of Households", "metadata": {"headings": [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN : Vote Name Parish Name Was wealth ranking \\_ No. of \\_ No. of \nRemarks \ncarried out at parish \\_ villages villages were \n\\_ \nlevel? \\_ wealth \nranking was \ncarried out \n1 Masindi DLG Bwinamira BWINAMIRA BUDONGO No No wealth ranking parish PDM SACCO \n2 Masindi DLG Isimba parish ISIMBA MIIRYA PDM \nwas conducted No \nNo wealth ranking SACCO was conducted 3 Masindi DLG Kabango ward KABANGO KABANGO \n. \nNo \nNo wealth ranking \\| PDM SACCO was conducted 4 Masindi DLG Kiruli parish KIBIBIRA KIRUULI \nNo \nNo wealth ranking PDM SACCO \n5 Masindi DLG Kihonda parish KIHONDA LABONGO \nwas conducted No \nNo wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}, [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}], [{"headings_0": {"content": "of Households", "page": 58, "level": 2}}, {"headings_1": {"content": "Appendix 14:", "page": 58, "level": 3}}]], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "metadata": {"headings": [{"headings_0": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}, {"headings_1": {"content": "of Households", "page": 58, "level": 2}}], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kisalizi ward KISALIZI BULIMA PDM \nNo wealth ranking 7 4 Masindi DLG Kitonozi parish \\_\\_SACCO\\_ \nNo \\_was conducted KITONOZI BIKONZI \nNo wealth ranking \\| PDM SACCO \"No was conducted 8 Kyakamese KYAKAMESE EAST \nMasindi DLG . \nNo wealth ranking East parish PAKANYI PDM SACCO \nwas", "metadata": {"headings": [{"headings_0": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}, {"headings_1": {"content": "of Households", "page": 58, "level": 2}}, [{"headings_0": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}, {"headings_1": {"content": "of Households", "page": 58, "level": 2}}]], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "conducted", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 58, "level": 1}}, {"headings_1": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Masindi DLG No \\_ Kyatiri East KYATIRI EAST KYATIRI \nNo wealth ranking Ward PDMSACCO \\_was conducted 10 Masindi . \u2014 \nDLG Ntooma parish NTOMA BWIJANGA \nNo wealth ranking PDM SACCO was conducted TOTAL \n77 \nAppendix 15: Parishes that selected flagship projects that were inconsistent with the LG \\_selected priority commodities \n\\| SN Name of Parish \n\\| Name of PDM \\| Inconsistent \nExpected PRF \\| HLG SACCO \\| Flagship projects (UGX.) \n\u01311 \\| Masindi \\| Bigando \\| BIGANDO MIIRYA \\| sun flower, beans,", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 58, "level": 1}}, {"headings_1": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}, [{"headings_0": {"content": "conducted", "page": 58, "level": 1}}, {"headings_1": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}], [{"headings_0": {"content": "conducted", "page": 58, "level": 1}}, {"headings_1": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}], [{"headings_0": {"content": "conducted", "page": 58, "level": 1}}, {"headings_1": {"content": "\u201a6 | MasindiDLG | _PDMSACCO No was conducted", "page": 58, "level": 5}}]], "page": 58, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "conducted", "page": 58, "level": 1}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \\| parish \\| PDM SACCO produce dealers, \\| \n= \\| coffee [2 \\| \\| \\| \\| Masindi Bikonzi parish BIKONZI BIKONZI Piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "conducted", "page": 58, "level": 1}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG PDM SACCO \\| aa \n3 Masindi \\| Bukooba \\| BUKOOBA \\| Goat raring, G.nuts, 100,000,000 \\| \n\\| \n\\| DLG \\| Ward \nKDUNJUBWA PDM maize \n\\| \n\\| \n\\| \\| SACCO a \\| \n: \nFr 4 Masindi \\| Bwinamira BWINAMIRA Goat raring, sweet \\| 100,000,000 \\| DLG parish \\| BUDONGO PDM potato, beans, \n\\| \n\\| \\| \\| \\| SACCO piggery, fish farming, \\| \\| \\| \\| vegetable growing, \n\\| maize, coffee \\| \\| i \\| \\| \n5 Masindi \\| Isimba parish \\| ISIMBA MIIRYA sun flower, beans,", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}]], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG \\| PDM SACCO produce dealers, \\| \\| \n\\| \n\\| \n\\| \\| \n6 Masindi Kabango KABANGO Piggery, produce 100,000,000 DLG ward KABANGO PDM dealing \n\\| \n\\| \nSACCO \nL \\| \\| 7 Masindi \\| Kahembe KAHEMBE BULIMA beans, piggery, 100,000,000 soya \n\\| \nDLG ward PDM SACCO \\| Goat rearing, \\| \n\\| \n\\| \n\\| \n\\| vegetable growin \n\\| \n8 Masindi Kahembe KAHEMBE beans, piggery, 100,000,000 \\| \n\\| DLG \\| parish BWIJANGA PDM G.nuts, sun flower, \\| \n\\| SACCO fish farming, \\| 9 Masindi Kajura parish KAJURA \n\\| \\| \\| rice, beans, goat", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}]], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nDLG \n\\| NYANTONZI PDM \nraring, G.nut, \\| SACCO \n\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| pineapple", "metadata": {"headings": [{"headings_0": {"content": "| pineapple", "page": 59, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 59, "level": 3}}, {"headings_1": {"content": "| pineapple", "page": 59, "level": 2}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Masindi Kapeeka ward KAPEEKA KABANGO Cassava growing,", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 59, "level": 3}}, {"headings_1": {"content": "| pineapple", "page": 59, "level": 2}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| DLG PDM SACCO maize growing, \\| \\| \\| \n\\| \nproduce dealers, goat \n\\| \n\\| \nraring, sweet potato \\| \n\\| + - m \\_ \n\\| 11 Masindi \\| Karongo \\| KARONGO \n\\| \npiggery, goat raring, 100,000,000 \\| \n\\| DLG parish \\| BUDONGO PDM beans, coffee \\| \n\\| \\| SACCO \n\\| 12 Masini Kasenene KASENENE piggery, beans, 100,000,000 \n\\| \\| if i] \\| \n\\| DLG parish NYANTONZI PDM g.nuts, goat raring, \n\\| \n\\| SACCO \\| coffee \\| \\| \\| \n\\| \n\\_ \n'13 Masindi Kasenyi KASENYI LABONGO \\| beans, piggery, sun \\| 100,000,000 \\| \nDLG \\| parish PDM SACCO flower, goat raring \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| | |", "page": 59, "level": 3}}]], "page": 59, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "piggery,", "metadata": {"headings": [{"headings_0": {"content": "piggery,", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Kigulya parish\u00ae KIGUULYA MIIRYA \nsun flower, beans, \n~ 100,000,000 - DLG \nPDM SACCO \\_ produce dealers, \nMasindi Kihaguzi KIHAGUZI Beans, soya beans, 100,000,000 DLG parish LABONGO PDM G.nuts, cassava \nSACCO \nMasindi Kihonda KIHONDA goat raring, beans 100,000,000 DLG parish LABONGO PDM \nSACCO \nMasindi : Kijunjubwa KTIJUNJUBWA G.nuts, piggery", "metadata": {"headings": [{"headings_0": {"content": "piggery,", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}, [{"headings_0": {"content": "piggery,", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 59, "level": 3}}]], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "piggery,", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG parish KIJUNJUBWA PDM \nSACCO \nMasindi Kijunjubwa KIJUNJUBWA goat raring, g.nuts, 100,000,000 DLG Ward KIJUNJUBWA TC beans \n\u201a \nPDM SACCO \nFi Masind Kikuube KIKUUBE BIKONZI piggery, goat raring,", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "piggery,", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BLE panies PDMSACCO beans, fish farming,", "metadata": {"headings": [{"headings_0": {"content": "BLE panies PDMSACCO beans, fish farming,", "page": 60, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Masindi Kimanya . KIMANYA \n' Beans, raring, -", "metadata": {"headings": [{"headings_0": {"content": "BLE panies PDMSACCO beans, fish farming,", "page": 60, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "BLE panies PDMSACCO beans, fish farming,", "page": 60, "level": 2}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "goat \n. \nDLG parish NYANTONZI PDM peas, piggery, SACCO \nG.nuts, rice, soya", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "BLE panies PDMSACCO beans, fish farming,", "page": 60, "level": 2}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beans", "metadata": {"headings": [{"headings_0": {"content": "beans", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". Masindi Kimengo KIMENGO KIMENGO goat raring, cassava, 100,000,000", "metadata": {"headings": [{"headings_0": {"content": ". Masindi Kimengo KIMENGO KIMENGO goat raring, cassava, 100,000,000", "page": 60, "level": 2}}, {"headings_1": {"content": "beans", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG parish PDM SACCO beans \n26 Masindi Kinyara ward KINYARA SUGAR Produce dealers,", "metadata": {"headings": [{"headings_0": {"content": ". Masindi Kimengo KIMENGO KIMENGO goat raring, cassava, 100,000,000", "page": 60, "level": 2}}, {"headings_1": {"content": "beans", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": ". Masindi Kimengo KIMENGO KIMENGO goat raring, cassava, 100,000,000", "page": 60, "level": 2}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \nLTM KABANGO \nbeans, soya beans, \\_PDM SACCO vegetable growing 27 Masindi Kiruli parish KIRUULI KIRUULT Beans, g. nut, soya", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": ". Masindi Kimengo KIMENGO KIMENGO goat raring, cassava, 100,000,000", "page": 60, "level": 2}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \nPDM SACCO \nbeans, bee keeping,", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 60, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "piggery", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28 \\_\\_ 100,000,000 Masindi Kisalizi ward KISALIZI BULIMA soya beans, piggery, \nDLG PDM SACCO Goat rearing, \nvegetable growing \n29 Masindi \\| Kitamba KITAMBA beans, piggery, 100,000,000 DLG : parish BWIJANGA PDM G.nuts, vegetables \nSACCO growing, produce", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 60, "level": 3}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "dealer", "metadata": {"headings": [{"headings_0": {"content": "dealer", "page": 60, "level": 1}}, {"headings_1": {"content": "piggery", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "30 Produce dealers,", "metadata": {"headings": [{"headings_0": {"content": "dealer", "page": 60, "level": 1}}, {"headings_1": {"content": "piggery", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "page": 60, "level": 2}}, {"headings_1": {"content": "dealer", "page": 60, "level": 1}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "piggery", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "page": 60, "level": 2}}], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "en Masindi ~ 100,000,000 goat raring, piggery, \nDLG \ncentral parish CENTRAL PAKANYI beans, soya beans, \n\\_PDM SACCO \n\\| KYAKAMESE EAST \n32 \\| Masindi Kyakamese \ngoat raring, fish = 100,000,000 \\| \\| DLG East parish PAKANYI PDM \\_ farming, piggery, \n36 Masindi \\| Kyatiri East KYATIRI EAST \\| beans, G.nuts,", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "page": 60, "level": 2}}, [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "page": 60, "level": 2}}], [{"headings_0": {"content": "piggery", "page": 60, "level": 1}}, {"headings_1": {"content": "Masindi Kitonozi\u201c - KITONOZI BIKONZI 100,000,000", "page": 60, "level": 2}}]], "page": 60, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "piggery", "page": 60, "level": 1}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "piggery", "page": 60, "level": 1}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| DLG |", "metadata": {"headings": [{"headings_0": {"content": "| DLG |", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "KYATIRI PDM \\| produce dealers, \\| SACCO \\| piggery, cassava \\| \n\u0131 \n\\_\\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| DLG |", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nj \n37 Masindi \\| Kyatiri West \\| KYATIRI WEST beans, G.nuts, \\| 100,000,000 DLG \n\\| KYATIRI PDM \\| produce dealers, \n\\| \n\\| \\| \n\\| \n\\| SACCO \n\\| piggery, cassava \\| \nBEE ee growing \\| Fe", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}, [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}], [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}], [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}], [{"headings_0": {"content": "growing", "page": 61, "level": 8}}, {"headings_1": {"content": "| DLG |", "page": 61, "level": 3}}]], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beans,", "metadata": {"headings": [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\| \n\u0131 \n38 \\| Masindi Labongo \\| LABONGO \\| rice, g.nuts, \\| 100,000,000 \\| DLG \\| parish \\| LABONGO PDM \\| 908 raring \n\\| \n\\| \\| \n\\| \\_\\| \"MARONGO SACCO \\| \\| \\| \\| : a \n\\| 39 Masindi Marongo BULIMA beans, piggery, 100,000,000 soya \n\\| \n\\| DLG ward PDM SACCO \\| \\| Goat rearing, \n\\| \n\\| \n\\| \n\\| vegetable growin \\| \\| \n\\| \n\\| \\| \\| \n\\| 40 \\| Masindi \\| Miduma MIDUUMA \npiggery, mushroom 100,000,000 \u0131 \n\\| \n\\| DLG parish \\| KIJUNJUBWA PDM \n\\| \\| \\| \\| \\|\\_\\_\\| \\_\\|SAcco \\| \\| \n\\| \\|41 Masindi \\| Ntooma \\| NTOMA BWIJANGA beans \n\\|", "metadata": {"headings": [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}, [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}], [{"headings_0": {"content": "beans,", "page": 61, "level": 3}}, {"headings_1": {"content": "growing", "page": 61, "level": 8}}]], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 1}}, {"headings_1": {"content": "beans,", "page": 61, "level": 3}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nL DLG \\| parish \\| PDM SACCO Sea \n\\| \\| 42 Masindi \n\\| Nyabyeya u er \\| NYABYEYA \nBeans, piggery, onion \\| 100,000,000 \\| DLG parish \\| BUDONGO PDM \n\\| \nI \\| SACCO L \\| \\| \n43 \\| Masindi \\| Nyamukongo \\| NYAMUKONGO soya beans, piggery,", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 1}}, {"headings_1": {"content": "beans,", "page": 61, "level": 3}}, [{"headings_0": {"content": "100,000,000", "page": 61, "level": 1}}, {"headings_1": {"content": "beans,", "page": 61, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 1}}, {"headings_1": {"content": "beans,", "page": 61, "level": 3}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 1}}, {"headings_1": {"content": "beans,", "page": 61, "level": 3}}]], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| DLG \\| Ward \nKJUNJUBWA PDM Goat rearing, \nRe r vegetable growing \\| \n\u0131 44 Masindi Nyantonzi NYANTONZI Beans, goat raring, 100,000,000 \\| \nWe! EB \\| ss \\| \n\\| DLG parish \\| NYANTONZI PDM peas, piggery, \\| \n\\| \nI \\| SACCO G.nuts, rice, cattle, \\| \n\\| \\| \\| \\| \\| \\| soya beans \n45 Masindi \\| Bikonzi parish TRUKONDWA \\| \n\\| Produce dealers, T 100,000,000 \\| \\| \n\\| BIKONZI PDM \npiggery, goat raring, \\| \nDLG \n\\| \n\\| SACCO \nonions, G.nuts, beans \\| \n\u0131 46 Masindi Rwempisi \\| RWEMPISI Beans, goat raring, \\| 100,000,000 \\| \n\\| DLG parish \\| NYANTONZI PDM peas, piggery, \n\\| \\| \\| SACCO G.nuts, rice, \\| \n\\| \\| beans, produce \\| \n\\| \n\\| \\| \\| \\| dealers \\| \n\\| \\| I TOTAL \\| \\| 4,600,000,000 \nAppendix 16: Farmer enterprise/households implemented projects that are not from the priority commodity list \nSN Vote Parish Nameof Nameof Was . Date Loan \\_Werethe Werethey Remarks Name Name SACCO PRF the loan Amount loan vetted by \n\\_ \nbenefici benefi was beneficia a village \nary ciary obtai ries meeting \nfrom ned selected convened \nthe \nthrough by the approv the enterprise ed PDMIS groups PDM \nenterp rise \n1 Masindi Bwinami BWINAMI Turyamus Yes 18/10 1,000,000 Yes Yes The loan DLG ra RA iima /2023 \nwas parish BUDONGO Annet \napproved PDM \\_ through : \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 61, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 1}}]], "page": 61, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 \\| UL \n\\| \n\\| \nMasindi Bwinami BWINAMI Mukonyez Yes . 18/10 1,000,000 Yes Yes \\| The loan \\| \nDLG ra \"RA iMoses \u2014 (2023 \nwas \n\\| \nparish BUDONGO : i : \n: PDM \\| SACCO \napproved \\| \nthrough", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}, [{"headings_0": {"content": "PDMS", "page": 62, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 61, "level": 3}}]], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 1}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Masindi Isimba ISIMBA Ayesiga Yes 11/10 1,000,000 Yes Yes The loan \u00a9 \nDLG parish MIIRYA Jesca /2023 \nwas \nPDM \napproved \\| \nSACCO \nthrough", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 1}}, [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 1}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 1}}]], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I \nAl \n\\| \n\\_ 4 Masindi Isimba ISIMBA Julius Yes 11/10 1,000,000 Yes Yes The loan DLG parish MIIRYA Aganyira /2023 \nwas \n\\| \nPDM \napproved ' \nSACCO \nthrough", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \nu \n5 Masindi Kabang KABANGO \\| Nyangom Yes 14/09 1,000,000 Yes Yes The loan \\| \nDLG oward KABANGO a Sunny /2023 \nwas \nPDM . approved \\| \nSACCO \na \n\\| \n\\| \nthrough", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}, [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}]], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS.", "metadata": {"headings": [{"headings_0": {"content": "PDMS.", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n6 Masindi Kabang KABANGO Sunday Yes 14/09 1,000,000 Yes Yes The loan DLG o ward KABANGO Georey /2023 \nwas \nPDM \\| : approved : \nSACCO \n\\| . anne on \nthrough", "metadata": {"headings": [{"headings_0": {"content": "PDMS.", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}, [{"headings_0": {"content": "PDMS.", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], [{"headings_0": {"content": "PDMS.", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], [{"headings_0": {"content": "PDMS.", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}]], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS.", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \n7 Masindi Kiruli KIBIBIRA Azizi Yes : 05/10 1,000,000 Yes Yes The loan \u201a \nDLG parish KIRUULI Abdudala : /2023 : \nwas \ni \n\\_ PDM approved SACCO \nthrough \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS.", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PM", "metadata": {"headings": [{"headings_0": {"content": "PM", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I \nMasindi Kiruli \\_KIBIBIRA \\| Mbabazi Yes 05/10 1,000,000 Yes Yes The loan \\| \n\\_", "metadata": {"headings": [{"headings_0": {"content": "PM", "page": 62, "level": 3}}, {"headings_1": {"content": "PDMS", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "metadata": {"headings": [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| was ' \n11 Masindi \\| Kisalizi KISALIZI \\| Annet \\| Yes \\| 24/07 \\| 1,000,000 \\| Yes \nYes \\| The loan \nDLG \\| ward \\| BULIMA Kaahwa \\| \\| /2023 \\| \n\\| was \\| \n\\| \\| PDM \\| \\| \n\\| \\| approved \\| \n\\| \n\\| \n\\| \n\\| SACCO \\| \\| \\| \\| through \n\\| \n\\| \\| \\| \\| \\| PDMS \\| \\| \\| \n= ~ i \nwerarmezz\u0131 wa + q - \\| \\| \\| \\| \n12 Masindi Kisalizi KISALIZI William m Yes 24/07 1,000,000 \\| Yes Yes The loan \\| \n\\| \n\\| \n\\| \\| \\| \\| \nDLG ward \\| BULIMA \\| Beebwa /2023 \\| \nwas \n\\| \\| PDM \\| \\| approved \\| \n\\| \n\\| \n\\| \\| \\| through SACCO \n\\| \n\\| \n\\| \n\\| \n\\| \\| Dt \\| PDMS:", "metadata": {"headings": [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}, [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}], [{"headings_0": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, {"headings_1": {"content": "PM", "page": 62, "level": 3}}]], "page": 62, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n13 \\| \\| \\| \\| Masindi Kitonozi KITONOZI Muhumuz Yes 05/10 \\| 1,000,000 Yes Yes \\| The loan \\| DLG parish BIKONZI a Patrick \\| /2023 \\| \\| \\| \\| was \\| PDM \\| \n\\| \\| approved \\| \\| \\| \n\\| SACCO \\| \\| through \\| \n\\| \n\\| \\| \\| PDMS \n14 Masindi \\| Kitonozi \\| KITONOZI Biringi Yes 05/10 1,000,000 Yes Yes The loan \\| \\| DLG parish BIKONZI Suzan /2023 \n\\| \nwas \n\\| PDM approved \\| \nSACCO \\| through \\| \\| \nPDMS \n\\| 25 Masindi Kyakam KYAKAME \\| Katusiime Yes 17/03 \\| 1,000,000 \\| Yes \\| Yes \n\\| \\| \\| \\| \\| The loan \\| \n\\| \nDLG ese East SEEAST Richard /2023 \\| \n\\| \nwas parish PAKANYI \\| approved", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}, [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}], [{"headings_0": {"content": "nn", "page": 63, "level": 2}}, {"headings_1": {"content": "\u0131DLG parish = KIRUULI Janet | | /2023", "page": 62, "level": 2}}]], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PDM", "metadata": {"headings": [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| through \\| \n\\| SACCO PDMS \\| \n\\| \n16 Masindi Kyakam KYAKAME Katusiime Yes 01/11 1,000,000 Yes Yes The loan \\| DLG East SE EAST Sandra /2023 \n\\| ese \\| was \\| \n\\| \nparish \\| PAKANYI \napproved \nPDM \nthrough \n\\| SACCO \\| \\| \\|\\_ PDMS \\| \\| \\| \\| \n17 Masindi Kyatiri KYATIRI Atuhura Yes 15/09 1,000,000 Yes Yes The loan \n\\| \n\\| \n\\| \n\\| \\| /2023 DLG East EAST Oliver", "metadata": {"headings": [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}, [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}], [{"headings_0": {"content": "| PDM", "page": 63, "level": 1}}, {"headings_1": {"content": "nn", "page": 63, "level": 2}}]], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| was", "metadata": {"headings": [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ward KYATIRI approved \\| \n\\| \nthrough \n\\| \nPDM \n\\| SACCO - PDMS \\| \n\\| zu \\| \n\\| 18 \\| Masindi Kyatiri KYATIRI Kyalisima Yes 15/09 1,000,000 Yes Yes The loan DLG East EAST Julius \\| /2023 \n\\| \\| i was \\| \\| Ward KYATIRI \napproved \\| \nPDM \\| through \nSACCO \\| \\| PDMS 19 Masindi Ntooma NTOMA Alfred Yes 12/07 1,000,000 \\| Yes Yes The loan \\| \n\\| \nDLG parish BWDANG Humuza /2023 \\| \\| was \\| \nA PDM approved \\| \\| \\| \n\\| \\| SACCO \\| \\| through i Ee PDMS \\| \n\\_ \\| \\| I \nee \n20 Masindi Ntooma \\| NTOMA Annet Yes \n1,000,000 Yes Yes The loan \\| \n\\| \nDLG parish \\|; BWDANG Kiiza /2023 \\| was \\| A PDM \\| \n\\| approved \\| \\| SACCO \\| through \n\\| \\| \\| \\| \n\\| \n\\| 1 \\_\\_\\| PDMS \\| \n\\| \n\\| \nAppendix 17: Insurance Policy for Farming Enterprises \nSN. Parish \\_ \nVote \nName of Name of \nLoan If the loan is fora \\_ Remark \nName Name SACCO PRF Amount farming operation, did \nbeneficiary \nthe borrower obtain \nan agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)? \n1 Masindi Bwinamira ~ BWINAMIRA Turyamusiima 1,000,000 No \nNo insurance \nDLG parish BUDONGO Annet \npolicy \nPDM SACCO \n2 Bwinamira BWINAMIRA No No insurance \nMasindi \\| ~ Mukonyezi 1,000,000 \nDLG parish BUDONGO Moses \npolicy \nPDM SACCO \n3 Masindi Isimba ISIMBA Ayesiga Jesca 1,000,000 \nNo insurance \nDLG parish MIIRYA PDM \npolicy \nSACCO \n4 Masindi ~ Isimba ISIMBA Julius 1,000,000 \\| \n\\_ No insurance \\| \n' \n, DLG parish MIIRYA PDM Aganyira \npolicy \\_", "metadata": {"headings": [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}, [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}], [{"headings_0": {"content": "| was", "page": 63, "level": 2}}, {"headings_1": {"content": "| PDM", "page": 63, "level": 1}}]], "page": 63, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__SACCO", "metadata": {"headings": [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 Masindi Kabango . I Nyangoma 1,000,000 \nKABANGO No insurance \nDLG ward KABANGO \\| Sunny \npolicy \nPDM SACCO \n6 Masindi Kabango KABANGO Sunday 1,000,000 \nNo insurance \nDLG ward KABANGO Georey \npolicy", "metadata": {"headings": [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}, [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}], [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}], [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}], [{"headings_0": {"content": "__SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "| was", "page": 63, "level": 2}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "__SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Masindi Kiruli KIBIBIRA Azizi 1,000,000 \nNo insurance \nDLG parish KIRUULI PDM Abdudala \npolicy", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "__SACCO", "page": 64, "level": 1}}, [{"headings_0": {"content": "PDM SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "__SACCO", "page": 64, "level": 1}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201eSACCO", "metadata": {"headings": [{"headings_0": {"content": "\u201eSACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ur T ean \nKIBIBIRA \nMbabazi ~ 1,000,000 \n; No insurance \n\u201a \nDLG \nparish KIRUULI PDM Janet \npolicy", "metadata": {"headings": [{"headings_0": {"content": "\u201eSACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 64, "level": 1}}, [{"headings_0": {"content": "\u201eSACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "\u201eSACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "\u201eSACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM SACCO", "page": 64, "level": 1}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_SACCO", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Masindi . 1,000,000 \nKihonda KIHONDA \nNo insurance \nDLG parish LABONGO Rosemary \npolicy \nPDM SACCO \nrt Kihonda- \\_ - Asiimwe ~ 1,000,000 \u00a9 \nKIHONDA No insurance \nDLG parish LABONGO Hashim \npolicy \n\\_PDM SACCO \n11 Masindi Kisalizi KISALIZI a 1,000,000 \nNo", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}, [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}], [{"headings_0": {"content": "_SACCO", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201eSACCO", "page": 64, "level": 1}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "insurance", "metadata": {"headings": [{"headings_0": {"content": "insurance", "page": 64, "level": 1}}, {"headings_1": {"content": "_SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG ward BULIMA PDM Kaahwa \npolicy", "metadata": {"headings": [{"headings_0": {"content": "insurance", "page": 64, "level": 1}}, {"headings_1": {"content": "_SACCO", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "insurance", "page": 64, "level": 1}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "12 Masindi Kisalizi KISALIZI William 1,000,000 No \nNo insurance \n' DLG ward BULIMA PDM Beebwa \npolicy", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "insurance", "page": 64, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "insurance", "page": 64, "level": 1}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 Masindi Kitonozi KITONOZI Muhumuza 1,000,000 No \nNo insurance \n\\_ \nDLG parish BIKONZI PDM Patrick \npolicy", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| No \\_ No insurance \n\\| \nDLG \n18 Masindi Kyatiri East KYATIRI EAST \\| Kyalisima 1,000,000 No \nNo insurance \n\\| \n\\| DLG Ward KYATIRI PDM Julius \n\\| \\| policy", "metadata": {"headings": [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}, [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}], [{"headings_0": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 64, "level": 3}}]], "page": 64, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 65, "level": 3}}, {"headings_1": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\"49 \\| \\| Ntooma \\| 1,000,000 \\| \nMasindi NTOMA Alfred No No insurance \nDLG parish BWDANGA Humuza \n\\_PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 65, "level": 3}}, {"headings_1": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 65, "level": 3}}, {"headings_1": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 65, "level": 3}}, {"headings_1": {"content": "14 Masindi Kitonozi KITONOZI Biringi Suzan ~ 1,000,000", "page": 64, "level": 3}}]], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "'20", "metadata": {"headings": [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Masindi \\| Ntooma NTOMA \\_ \\| Annet Kiiza \npolicy \n\\| \n1,000,000 No \n' No insurance \n\\| DLG parish BWDANGA \npolicy", "metadata": {"headings": [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}, [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}], [{"headings_0": {"content": "'20", "page": 65, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 65, "level": 3}}]], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TOTAL | | 20,000,000 |", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_PDMSACCO \\| \n\\_ \nAppendix 18: Physical Inspection of Household Project Implementation \neo \\_ Vote : Parish : Name of : Name of Loan ' Loan \nProject Photo Inspection \\_ \nName Name SACCO PRF Amount as \\_Amountas funded Remark . \n. \n\\_ \nbeneficiary per SACCO \u201a per \n\\| \nrecords \nhousehold \nevidence \nprovided \nMasindi Bwinamira BWINAMI Turyamusiim 1,000,000 1,000,000 Piggery Diverted DLG parish RA a Annet \nfunds to sale \nBUDONG of clothing O PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}, [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}], [{"headings_0": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, {"headings_1": {"content": "'20", "page": 65, "level": 8}}]], "page": 65, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "metadata": {"headings": [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG parish RA Moses \nImplemented \n\\_ \n\u201a \n\\| BUDONG \n\\_ as planned . O PDM \nSACCO \n\\| Masindi \u201cTsimba ISIMBA \u201cAyesiga 1,000,000 Maize Project DLG parish MIIRYA Jesca \nimplemented , \nPDM as planned SACCO \nMasindi Isimba ISIMBA Julius 1,000,000 1,000,000 Maize Project DLG - parish MIIRYA \nAganyira \nimplemented PDM as planned SACCO \nMasindi Kabango KABANGO Nyangoma 1,000,000 1,000,000 Beans Project DLG ward KABANGO Sunny \nimplemented PDM as planned", "metadata": {"headings": [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}, [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}], [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}], [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}], [{"headings_0": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, {"headings_1": {"content": "| TOTAL | | 20,000,000 |", "page": 65, "level": 3}}]], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi \u201cKabango sess Sunday 1,000,000 \nKABANGO 1,000,000 Piggery Project DLG : ward KABANGO Georey \nimplemented \n\\| \nPDM as planned SACCO \n\\_ \nMasindi Kiruli parish SE\u201d 000,000 aufn an Dr \nDLG KIRUULI Abdudala implemented PDM as planned", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}, [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}], [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Bwinamira BWINAMI Mukonyezi 1,000,000 1,000,000 Poultry Project", "page": 66, "level": 5}}]], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Masindi Kiruli parish \nKIBIBIRA Mbabazi Project \n~ 1,000,000 1,000,000 Maize \nDLG KIRUULI Janet implemented PDM as planned SACCO \naS Masindi Kihonda KIHONDA \u201cAsiimwe 1,000,000 \u201c1,000,000 Maize", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}]], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG parish LABONGO Hashim \n\u201a implemented PDM as planned SACCO \n[12 \\| \\| \\| \\| \\| \\| \\| Masindi Kitonozi KITONOZ Muhumuza 1,000,000 1,000,000 Maize Diverted \\| DLG parish I BIKONZI \\| Patrick \\| \n\\| funds to sale \n\\| \n\\| \n\\| \\|\\| \\| \\| PDM \\| \\| HT: \\| of \\| \\| spare \\| \\| \\| SACCO \\| Hr \\| parts \\| \n\u2014 el nen zrmenmenmenneneme = \n13 Masindi \\| Kitonozi KITONOZ Biringi Suzan 1,000,000 \\| 1,000,000 Piggery 1% \\| Project \\| \\| DLG parish I BIKONZI \\| \\| \n\\| \\| \\| implemented \\| \n. \n\\| PDM \\| \\| \\| as planned erat SACCO \\| 4a \\| \na un \\| fe \n\\| a N \\| aa 14 Masindi Kyakamese KYAKAME Katusiime 1,000,000 1,000,000 Maize \u2019 Project \n\\| DLG East parish SEEAST Richard \n\\| \\_ implemented \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}, [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 66, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 66, "level": 3}}]], "page": 66, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PAKANYI | \"| as planned", "metadata": {"headings": [{"headings_0": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 66, "level": 3}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| PDM \nSACCO \n15 Masindi Kyakamese KYAKAME Katusiime 1,000,000 \\| 1,000,000 \\| Maize \nProject \\| parish SE EAST Sarah \nDLG East \u2018tf \n\\| implemented \\| PAKANYI \u00a9..00 as planned", "metadata": {"headings": [{"headings_0": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 66, "level": 3}}, [{"headings_0": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 66, "level": 3}}], [{"headings_0": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 66, "level": 3}}], [{"headings_0": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 66, "level": 3}}]], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Hewes", "metadata": {"headings": [{"headings_0": {"content": "Hewes", "page": 67, "level": 3}}, {"headings_1": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nPDM \nSACCO \n\\| \\| \n16 Masindi \\| Kyatiri East KYATIRI \\| Atuhura 1,000,000 1,000,000 Gnuts", "metadata": {"headings": [{"headings_0": {"content": "Hewes", "page": 67, "level": 3}}, {"headings_1": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}, [{"headings_0": {"content": "Hewes", "page": 67, "level": 3}}, {"headings_1": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}], [{"headings_0": {"content": "Hewes", "page": 67, "level": 3}}, {"headings_1": {"content": "| PAKANYI | \"| as planned", "page": 67, "level": 2}}]], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "Hewes", "page": 67, "level": 3}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Ee \\_ DLG \\| Ward EAST Oliver \nimplemented \\| KYATIRI \n\u00bb =\\| as planned \\| \\| 4 PDM \nPAS \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "Hewes", "page": 67, "level": 3}}, [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "Hewes", "page": 67, "level": 3}}]], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee |", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 67, "level": 6}}, {"headings_1": {"content": "Project", "page": 67, "level": 1}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| X 23 \\| \n17 \\| Masindi Kyatiri East KYATIRI Kyalisima 1,000,000 1,000,000 Maize \\|", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 67, "level": 6}}, {"headings_1": {"content": "Project", "page": 67, "level": 1}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| DLG Ward \\| EAST Julius \nimplemented \\| \\| KYATIRI \nas planned \n\\| \\| \\| it PDM \n\\| \nSACCO \nMasindi Ntooma NTOMA Annet Kiiza 1,000,000 1,000,000 \nProject \\| \\|! \nDLG parish BWDANG \nfi \\| implemented A PDM \n\\| ee \u201c\\| as planned \n\\| SACCO \\| \\| \\| L \\| \\| \nBaa \\| TOTAL 20,000,000 \\| 20,000,000 \\| \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}, [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}], [{"headings_0": {"content": "Project", "page": 67, "level": 1}}, {"headings_1": {"content": "ee |", "page": 67, "level": 6}}]], "page": 67, "document_name": "Masindi District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Mayuge District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Mayuge District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..cadc8a0ce5943a0ae8f92d098c02a959afc66184 --- /dev/null +++ b/reports/chunks/Mayuge District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MAYUGE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30' JUNE, 2023", "metadata": {"headings": [], "page": 1, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nun - \nTABLE OF CONTENTS \nTe DE ii an gee SERRE eRe: \nLESE PL EI Dee iii Eee \nRan \n1 TEE ueaemnenmuiRieatiaMeueneenaE came \nBar RE EL 1 ee en EEE Tee \nBey AU PR ann 1 anne \n1.0 Implementation of the Approved BUdGet..........::ssssssscsssecssseccsesscceseesseseessessesenseeees 1 \n2.0 \nManagement of the Government Salary Payroll .......c:ccccccccesecesseeseeccneccctceeeeseeeeeeeess 8 \nSOLTIGE [Pir ON 12 ossseccmesmnpoacereea ees erga aciamatspeamnne enamine anes ass ieietes ocean eae \n3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) ........cesee 12 \n3.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program.... 16 3.3 Education Development Grant..........ccssssscccecssssssseeeeeeeeesecenecseeeeeueseeesesneeeesenseanes 17 \nek DIEBE BETON ae LG EIER \nOther Information 23 san cmsannen anna innen ennnunnennen nenn nernener range ernennen \nManagement's Responsibility for the Financial Statements........csssscccccsssscessrscceeeseenseeeeess 23 Auditor\u2019s Responsibility for the Audit of Financial Statements.........:cccccccssesssntsesseneeeeeeees 23 \nEner REBBTUNg RE SPRrE DI \n24 een \nReport on the Audit of Compliance with Legislation \n24 ..zssnnsnnsnnseenennnnnnnnnnnnnnnnnnennnnnnnnnnnnnnenen \n4.0 \nImplementation of the Parish Development Model .....cccccccccccseseesestcseeeseseeetteeseseeees 25", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PPS", "metadata": {"headings": [{"headings_0": {"content": "PPS", "page": 3, "level": 2}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 3, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "34 nn a En a a aa ana nen nee ng \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "PPS", "page": 3, "level": 2}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "PPS", "page": 3, "level": 2}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 3, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "PPS", "page": 3, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District Local Government", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "PPS", "page": 3, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "GoU Government of Uganda \nHCMS Human Capital Management System \nICT Information and Communication Technology International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 2}}, {"headings_1": {"content": "DLG", "page": 4, "level": 1}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "IPPS Integrated Personnel and Payroll system \u2014 22 \n\\| IRAS \u201cIntegrated Revenue Administration System \\_\\_\\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 2}}, {"headings_1": {"content": "DLG", "page": 4, "level": 1}}], "page": 4, "document_name": "Mayuge 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": "INTOSAI", "page": 4, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions \n\\| \nLocal Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs _", "page": 4, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 4, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 3}}, {"headings_1": {"content": "ISSAIs _", "page": 4, "level": 3}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 3}}, {"headings_1": {"content": "ISSAIs _", "page": 4, "level": 3}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 4, "level": 3}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 3}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 4, "level": 3}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 3}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 4, "level": 3}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 4, "level": 3}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LR Local Revenue \nMDAs Ministries, Departments and Agencies \nMoES Ministry of Education \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 2}}, {"headings_1": {"content": "LLG", "page": 4, "level": 1}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 2}}, {"headings_1": {"content": "LLG", "page": 4, "level": 1}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoLG", "metadata": {"headings": [{"headings_0": {"content": "MoLG", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NAA National Audit Act \nNTR Non-Tax Revenue \nOffice of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "MoLG", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 2}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 1}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 3}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 1}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 3}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 1}}, {"headings_1": {"content": "OAG", "page": 4, "level": 1}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll Consults Africa PCA", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa PCA", "page": 4, "level": 1}}, {"headings_1": {"content": "PBS", "page": 4, "level": 1}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDMS Payroll Deduction Management System PDU Procurement & Disposal Unit \nPublic Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa PCA", "page": 4, "level": 1}}, {"headings_1": {"content": "PBS", "page": 4, "level": 1}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa PCA", "page": 4, "level": 1}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PFMR Public Finance Management Regulations Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa PCA", "page": 4, "level": 1}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PPDA", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury PS/ST \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MAYUGE 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 Mayuge 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 Mayuge 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": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}, [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}], [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}], [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}], [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}]], "page": 4, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Mayuge 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.62,845,722,829 out of which UGX.61,324,591,475 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}, [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}], [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}], [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}], [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}], [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 3}}]], "page": 5, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 4, "level": 3}}], "page": 6, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Details Budget Warrants \\| % funding UGX \nUGX \n1 Recurrent (Wage) 35,285,606,647 35,285,600,642 100 2 Recurrent (Non-wage) \\_\\_ 16,164,143,573 14,771,126,695 \\| 99 3 Development 11,395,972,609 11,267,864,138 \\| 99 [ Total \n62,845,722,829 61,324,591,475 \\| 99 \\| \nOut of the total warrants of UGX.61,324,591,475, I reviewed the utilisation of warrants worth UGX.41,910,948,066 (68%) as summarised in the table below; \nActual Cumulative Cumulative % out expenditure Actual of total warrants UGX \nexpenditure \n\\|1 \\_\\|wageexpendture \\_\\_35,285,600,642 35,285,600,642 \n\\|2 PDM expenditure audited \n84,047,500 35,369,648,14 2 \nDDEG (Non-USMID 2,017,210,564 4 37,386,858,70 6 \n;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 4, "level": 3}}, [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 4, "level": 3}}], [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 4, "level": 3}}], [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "PPDA", "page": 4, "level": 3}}]], "page": 6, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Eu", "metadata": {"headings": [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SFG \nUGIFT (Infrastructure 2,598,519,849 \u201a849 40,544,613,17 7 7 Grants and other transfers \n1,366,334,889 41,910,948,066 Total of the utilised 41,910,948,066 \nwarrants audited \nOut of the total warrants of UGX.61,324,591,475 in the financial year 2022/2023, UGX.35,285,600,642 (58%) was spent on wage costs. I issued a separate detailed special audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nNo Observation Recommend ation ee aoe revenue is budget Collections fully collected. 1 Tax Revenues 413,430,057 283,173,112 \\| 130,256,945 \nNon-Tax Revenues 360,569,943 120,947,177 239,622,766 \nTotal 774,000,000 404,120,289 369,879,711 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nActivity Purpose of the un- Budget Amount implemented activities \nTravel Inland Monitoring of Projects \n2,000,000 2 Collection of Raising of Locally raised \nlocal Revenue revenue 262,668,650 3 Travel Inland Supervision & Monitoring of \ndepartment activities by HoDs 63,211,061 4 Welfare Wellbeing of the departments \nHe \n7,000,000 5 Transfers to \\| Support to community groups \\| \nother institutions 30,000,000 6 Others \\| Assorted un-implemented \\| 5,000,000 activities \nTotal \\| \\| 369,879,711 Source: OAG analysis \nThe under collection of local revenue was attributed to the slow recovery of the economy from the COVID 19 effects which has affected collections from the various revenue sources \nThe Accounting Officer explained that the District had enrolled on IRAS and hoped that it would help improve the local revenue performance for the financial year 2023/2024. \n1.2 Performance of GOU warrants \nThe \nThe DLG had an approved budget of UGX.61,738,627,829 to Accounting implement the various programmes, out of which Officer should UGX.60,650,210,312 was warranted resulting in a shortfall of engage the UGX.1,088,417,517 representing 98% performance. \nrelevant authorities to The performance of warrants for each of the programmes is shown ensure that all in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}, [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Eu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}]], "page": 6, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budgeted", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 7, "level": 1}}, {"headings_1": {"content": "Eu", "page": 6, "level": 2}}], "page": 7, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funds \nare \nNo Observation Recommend ation \nSERVICES \nMANUFACTURING 24,419,000 \\| 24,418,996 \nNATURAL RESOURCES, 1,382,984,681 1,382,984,681 100% \nENVIRONMENT, \nCLIMATE CHANGE, \nLAND AND WATER \nMANAGEMENT \nPUBLIC SECTOR \\| 6,987,646, 169 \\| 6,577,345,092 94% \\| TRANSFORMATION \nTOURISM aad 71,203,000 100% DEVELOPMENT \nTotal 61,738,627,829 60,650,210,312 98% \nThe UGX.1,088,417,517 that was not warranted was meant for the following activities which were either partially or not implemented at all as shown in Appendix 2. \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nSome retired staff couldn\u2019t be paid pension and gratuity e \n\u00b0 Property management expenses couldn\u2019t paid \ne Some structures were not properly maintained \ne Key workshops and seminars were not held. \nThe Accounting Officer explained that the District communicated to PSST requesting for re-voting of funds for some unimplemented projects like UGIFT and the funds were subsequently returned for spending in the FY 2023/2024. \n1.3 Utilization of Warrants \nOut of the total warrants of UGX.61,320,000,000 availed during the The \nyear, UGX.53,100,000,000 was utilized by the district resulting in Accounting un-utilized warrants of UGX.8,220,000,000 representing utilization Officer should of 87% as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 7, "level": 1}}, {"headings_1": {"content": "Eu", "page": 6, "level": 2}}, [{"headings_0": {"content": "budgeted", "page": 7, "level": 1}}, {"headings_1": {"content": "Eu", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 7, "level": 1}}, {"headings_1": {"content": "Eu", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 7, "level": 1}}, {"headings_1": {"content": "Eu", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 7, "level": 1}}, {"headings_1": {"content": "Eu", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 7, "level": 1}}, {"headings_1": {"content": "Eu", "page": 6, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 7, "level": 1}}, {"headings_1": {"content": "Eu", "page": 6, "level": 2}}]], "page": 7, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 8, "level": 8}}, {"headings_1": {"content": "budgeted", "page": 7, "level": 1}}], "page": 8, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "plan", "page": 8, "level": 8}}], "page": 10, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 10, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 10, "level": 1}}], "page": 10, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e One (1) output with One (1) activity worth UGX.1,731,918,215 activities. was not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 10, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 10, "level": 1}}], "page": 10, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Going", "metadata": {"headings": [{"headings_0": {"content": "Going", "page": 10, "level": 2}}, {"headings_1": {"content": "implemented", "page": 10, "level": 1}}], "page": 10, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "forward, land Table showing performance indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Going", "page": 10, "level": 2}}, {"headings_1": {"content": "implemented", "page": 10, "level": 1}}], "page": 10, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ownership", "metadata": {"headings": [{"headings_0": {"content": "ownership", "page": 10, "level": 1}}, {"headings_1": {"content": "Going", "page": 10, "level": 2}}], "page": 10, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 1}}, {"headings_1": {"content": "ownership", "page": 10, "level": 1}}], "page": 12, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This will demotivate farmers who want to \nactually take up the program. \n=y \ne At the time of inspection, I sampled 20 The Accounting Officer households out of the 10 sampled SACCOs should liaise with PDM and noted that each had received their beneficiaries to encourage UGX.1,000,000. This was being used to them to utilize funds shortly implement PDM projects. \nafter they are received by \\| their respective SACCOs. e The funds for the 20 households were \n\\| \nreceived after the year end and this delayed \nthe implementation of PDM activities. \nImplication \nThe delayed receipt of funds led to delayed \nimplementation of PDM activities. \ne At the time of inspection, the Project was The Accounting Officer expected to be at 75% of completion. My should continue engaging inspections revealed that it was at that level the relevant parties to of completion. \nensure that the land issue is resolved promptly. \ne Material quality tests were carried out and it \nwas found that it passed the minimum \ni \\| standards. However, the project may face \nsome delays in the future due to land issues \n\\| with the playground.", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 1}}, {"headings_1": {"content": "ownership", "page": 10, "level": 1}}, [{"headings_0": {"content": "Implication", "page": 12, "level": 1}}, {"headings_1": {"content": "ownership", "page": 10, "level": 1}}]], "page": 12, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Implication |", "metadata": {"headings": [{"headings_0": {"content": "| Implication |", "page": 12, "level": 2}}, {"headings_1": {"content": "Implication", "page": 12, "level": 1}}], "page": 12, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| The land issues may lead to delays in future", "metadata": {"headings": [{"headings_0": {"content": "| Implication |", "page": 12, "level": 2}}, {"headings_1": {"content": "Implication", "page": 12, "level": 1}}], "page": 12, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "project completion.", "metadata": {"headings": [{"headings_0": {"content": "project completion.", "page": 12, "level": 1}}, {"headings_1": {"content": "| Implication |", "page": 12, "level": 2}}], "page": 12, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ 2. = WATER \ne At the time of inspection, the project was DEVELOPM \\| expected to be at 10% stage of completion. ENT \nIn my inspections, I revealed that it was at \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; \nMayuge DLG had a wage budget of UGX.35,285,606,647, out of which UGX.32,208, 184,028 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "project completion.", "page": 12, "level": 1}}, {"headings_1": {"content": "| Implication |", "page": 12, "level": 2}}, [{"headings_0": {"content": "project completion.", "page": 12, "level": 1}}, {"headings_1": {"content": "| Implication |", "page": 12, "level": 2}}], [{"headings_0": {"content": "project completion.", "page": 12, "level": 1}}, {"headings_1": {"content": "| Implication |", "page": 12, "level": 2}}]], "page": 12, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|No | Observation", "metadata": {"headings": [{"headings_0": {"content": "|No | Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "project completion.", "page": 12, "level": 1}}], "page": 13, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \n2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of The Accounting Officer UGX.28,590,759,134, and obtained supplementary should liaise with the funding of UGX.6,694,847,513 resulting into a revised MoFPED to ensure that wage budget of UGX.35,285,606,647. All the revised those funds are re- budget of UGX.35,285,600,642 was warranted. \nvoted to be used for the intended purposes. Out of the total warrants, UGX.32,208,184,028 was \nutilized by the DLG resulting in un-utilized warrants of \nUGX. 3,077,416,614 representing utilization of 91% as \nsummarized in the table below and detailed in \nAppendix 6. \nApproved Suppleme Revised Warra Payments Unspent Budget ntary Budget nts UGX. Bn Balance UGX. Bn UGX. Bn UGX. Bn UGX. \nUGX. Bn \nBn \n\\| 28.59 6.69 \\| 35.29 35.29 32.21 \\| 3.08 \\| \nFrom the analysis, I noted that there was an under absorption of UGX.3,077,416,614. \nThe Accounting Officer explained that this was due to late disbursement of wage funds that were sent one day prior to the close of the financial year. \n2.2 Validation of employees on the enti ayroll \nThe District had 3044 employees on the IPPS payroll of The Accounting Officer which 2873 (94%) were fully verified, 44 (1.5%) should; \npartially verified, 07 (0.2%) not verified, and 120 (4.3%) \ndid not show up. \ne Engage the concerned Service In \n7 individuals had not accessed the", "metadata": {"headings": [{"headings_0": {"content": "|No | Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "project completion.", "page": 12, "level": 1}}, [{"headings_0": {"content": "|No | Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "project completion.", "page": 12, "level": 1}}], [{"headings_0": {"content": "|No | Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "project completion.", "page": 12, "level": 1}}], [{"headings_0": {"content": "|No | Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "project completion.", "page": 12, "level": 1}}], [{"headings_0": {"content": "|No | Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "project completion.", "page": 12, "level": 1}}]], "page": 13, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "but were not c) A total of 7 (0.2%) employees on the payroll verified, regularly appeared for validation but did not satisfy the \nreview the entity requirements of the validation exercise, hence were \npayroll to ensure not verified. \nprompt removal of such employees d) A total of 120 (4.3%) employees on the payroll did and \navoid not appear for the validation and were categorised \ncontinued loss to as follows; government. In addition, the cases 74 employees who did not appear for the \nin question should headcount were accounted for by the be followed up with Accounting Officer as being away for genuine \na view of recovery. reasons which included study leave abroad, staff \nwho had no National IDs at the time of The Ministry of validation. Public Service 15 employees were confirmed to have exited should \nmake the District due to: death, dismissal, arrangements to abscondment, retirement, transfer of service, validate any and those who are known to the Accounting \nEmployees who did Officer but failed to appear for validation \nnot appear for the without justification. \nheadcount but have been genuinely No funds were paid as salary to the 15 accounted for by employees in question after exit and therefore the Accounting there was no financial loss to Government. \nOfficer.", "metadata": {"headings": [{"headings_0": {"content": "|No | Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "project completion.", "page": 12, "level": 1}}], "page": 14, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I further noted that 31 individuals who were In regards to paid UGX.39,789,325 in the last four years, \nemployees who did were not accounted for and these were omitted \nnot appear for the from the validated payroll. \nheadcount but were confirmed to e) 7 individuals whose names were not on the District's \nhave exited the payroll by June 2023, appeared for the validation \ndistrict, initiate the exercise. These individuals were included on the \nprocess of deleting validated payroll, upon confirmation by the these names from Accounting Officer regarding their status. \nthe payroll. For staff on transfer of The Accounting Officer explained that for partially service, \nthe verified and unverified staff, the District had Accounting Officer communicated to the respective Districts where the should initiate a affected employees were first appointed to provide \nprocess of transfer appointment letters and minute extracts. \nof salary payment \noe Always liaise with the \nrelevant stakeholders to ensure prompt updates of the", "metadata": {"headings": [{"headings_0": {"content": "|No | Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "project completion.", "page": 12, "level": 1}}, [{"headings_0": {"content": "|No | Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "project completion.", "page": 12, "level": 1}}]], "page": 14, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll", "metadata": {"headings": [{"headings_0": {"content": "payroll", "page": 15, "level": 1}}, {"headings_1": {"content": "|No | Observation", "page": 13, "level": 3}}], "page": 15, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "with employees not on the entity payroll, the. In addition, a follow-up of the affected \nstaff should immediately be made by management so as to have them access the payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll", "page": 15, "level": 1}}, {"headings_1": {"content": "|No | Observation", "page": 13, "level": 3}}], "page": 15, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \ne The Accounting A total of 1400 employees on the payroll had Officer should inconsistencies in their dates of birth, captured in the engage \nthe payroll and data captured by NIRA on the National IDs. \naffected staff and The information is critical in the identification of an ensure \nthat individual. employee records are duly updated Inconsistent information undermines the integrity of the \nand brought to the District's records and may complicate the employee attention of the service history and retirement procedures. Where the \nMinistry of Public errors in dates of birth increase the length of service, it \nService within a may lead to the irregular extension of employee service. \nspecified timeline for appropriate The Accounting Officer explained that the District wrote \naction. \nto all the affected staff to provide their first appraisal \nforms or voters card and national identity cards to \nreconcile with bio-data on IPPS before corrections of \ndate of birth in reference to Ministry of Public Service \ncommunication letter from MoPs dated 6\" Feb, 2017.", "metadata": {"headings": [{"headings_0": {"content": "payroll", "page": 15, "level": 1}}, {"headings_1": {"content": "|No | Observation", "page": 13, "level": 3}}], "page": 15, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll", "page": 15, "level": 1}}], "page": 15, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures \nThe Accounting Officer I undertook other special audit procedures to review the should; \naccuracy of the payroll including planning, budgeting \nand payments for the period of four years (2019/2020- Reconcile payrolls on a", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll", "page": 15, "level": 1}}], "page": 15, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023).", "metadata": {"headings": [{"headings_0": {"content": "2022/2023).", "page": 15, "level": 2}}, {"headings_1": {"content": "f)", "page": 15, "level": 1}}], "page": 15, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "monthly basis to ensure that salaries are \nle recovered from Over-remittance of UGX.131,974,495 and under- beneficiaries, while remittance of UGX.220,302,143 of non-statutory underpayments should deductions were made by the entity during the be budgeted for and", "metadata": {"headings": [{"headings_0": {"content": "2022/2023).", "page": 15, "level": 2}}, {"headings_1": {"content": "f)", "page": 15, "level": 1}}, [{"headings_0": {"content": "2022/2023).", "page": 15, "level": 2}}, {"headings_1": {"content": "f)", "page": 15, "level": 1}}]], "page": 15, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 16, "level": 8}}, {"headings_1": {"content": "2022/2023).", "page": 15, "level": 2}}], "page": 16, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "paid.", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 16, "level": 1}}, {"headings_1": {"content": "period.", "page": 16, "level": 8}}], "page": 16, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that: Ensure timely e The wrong scales and notches would be reconciliation of the corrected. amounts before e Controls would be implemented to ensure that effecting payments to statutory deductions are paid correctly. \navoid over and under- remittances \nof statutory deductions. In addition, the amounts over remitted should be followed up with a view of recovery.", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 16, "level": 1}}, {"headings_1": {"content": "period.", "page": 16, "level": 8}}], "page": 16, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 16, "level": 1}}, {"headings_1": {"content": "paid.", "page": 16, "level": 1}}], "page": 16, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment \nReview of the establishment revealed that; \nThe Accounting Officer Out of 715 approved positions, a total of 481 should \ncontinue positions were filled leaving a gap of 234 vacant engaging the Ministry", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 16, "level": 1}}, {"headings_1": {"content": "paid.", "page": 16, "level": 1}}], "page": 16, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "positions.", "metadata": {"headings": [{"headings_0": {"content": "positions.", "page": 16, "level": 2}}, {"headings_1": {"content": "g)", "page": 16, "level": 1}}], "page": 16, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of Finance and Public service for the The entity did not have an approved and costed recruitment of more staff establishment for primary, secondary and staff. In addition, the tertiary institutions while the staff structure for Accounting \nOfficer health facilities issued by Ministry of Health was should engage relevant not incorporated into the District approved stakeholders to structure. \ndevelop and implement a costed staff structure The Accounting Officer explained that the District's for the District within a requested for clearance to recruit had been declined by specified timeframe. the Ministry of Public Service. \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 \nMayuge District budgeted and received UGX.919,630,632 (100%) for the financial year 2022/23. Out of the UGX.919,630,632 received, the District spent UGX.916,124,293 (99.6%) leading to un-utilized funds of UGX.3,506,339. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual uantity \nquantity 1 Rural Water Construction of boreholes 12 \n11 and Sanitation Rehabilitation of boreholes 10 \n10 Sub-Grant Construction of VIP latrine 1 \n1", "metadata": {"headings": [{"headings_0": {"content": "positions.", "page": 16, "level": 2}}, {"headings_1": {"content": "g)", "page": 16, "level": 1}}, [{"headings_0": {"content": "positions.", "page": 16, "level": 2}}, {"headings_1": {"content": "g)", "page": 16, "level": 1}}], [{"headings_0": {"content": "positions.", "page": 16, "level": 2}}, {"headings_1": {"content": "g)", "page": 16, "level": 1}}], [{"headings_0": {"content": "positions.", "page": 16, "level": 2}}, {"headings_1": {"content": "g)", "page": 16, "level": 1}}], [{"headings_0": {"content": "positions.", "page": 16, "level": 2}}, {"headings_1": {"content": "g)", "page": 16, "level": 1}}], [{"headings_0": {"content": "positions.", "page": 16, "level": 2}}, {"headings_1": {"content": "g)", "page": 16, "level": 1}}]], "page": 16, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 17, "level": 1}}, {"headings_1": {"content": "positions.", "page": 16, "level": 2}}], "page": 17, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component) \n2 Piped Water Construction of piped water Sub-Grant scheme at Busira", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 17, "level": 1}}, {"headings_1": {"content": "positions.", "page": 16, "level": 2}}], "page": 17, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 1}}, {"headings_1": {"content": "(traditional", "page": 17, "level": 1}}], "page": 17, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 1}}, {"headings_1": {"content": "(traditional", "page": 17, "level": 1}}, [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 1}}, {"headings_1": {"content": "(traditional", "page": 17, "level": 1}}]], "page": 17, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}], "page": 17, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}], "page": 17, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.1.1 Positive observations \nAll water projects were constructed on land for which the District had ownership. oe \noo There is an updated assets register. \nAll UGIFT projects were allocated water sources. \noOo \no There was proper allocation of program expenditure by category as per the prescribed guidelines. \n0 There was conformity with the five-year development plan. \n0 All water projects were eligible. \noc All planned projects were appraised. \no All water project designs were approved by the Ministry of Water and Environment. \n\u00b0\u00a9 All water project expenditures were made on appropriate codes. \no All performance quarterly reports were submitted before the deadlines given for submission of the reports. \nRehabilitation of water facilities was equally allocated while investment servicing \u00b0", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}]], "page": 17, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "costs was equally allocated by 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. \nRehabilitation of water facilities was equally allocated under the piped water sub- grant (PWSG) (UgIFT component). \nOnly 323(26.4%) of the existing water sources were tested which was in line with the standard requirement of 20%, while 11 (100%) of the new sources were tested in accordance with the required standard of 100%. \nI carried out physical inspections on the 24\" October 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. \nI conducted physical inspections of two (2) projects implemented at UGX.389,360,795 on 24\" October 2023 to assess service delivery indicators. I observed that the water sources are in good working condition. \nOut of the funds received of UGX.584,026,220 (63.5%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.580,519,881 (99%) was spent leaving UGX.3,506,339 (0.6%) un-utilized while, out of funds received of UGX.335,604,412 (36.5%) for the Piped Water Sub-Grant (UgIFT component), UGX.335,604,412 (100%) was spent leaving UGX.0 (0%) un-utilized. \n3.1.2 Areas of Improvement \na) Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \n\u00b0 The proposed investments are derived from the approved LG Development Plan. \u00b0 prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \nprovides an indicative list of capital investments and other development activities to be funded. \nstipulates 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 Mayuge DLG and noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that \u00b0 \nFailure 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": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 1}}]], "page": 18, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 19, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the audit observation and promised to improve on the fairness in allocation in the subsequent financial years. \nThe Accounting Officer should prioritize the needy sub-counties in the budget of the subsequent financial years to ensure access to adequate safe water by the needy communities. \nb) Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \nNone of the 5 projects had their procurement adverts published by 30\u2018 June oe", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 19, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022. Appendix 9 refers. \noe Only 1 out of 5 projects had their procurement contracts awarded by 31% October 2022. Appendix 9 refers.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 19, "document_name": "Mayuge 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": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 19, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], "page": 19, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer attributed the shortcoming to: \nInadequate funds that led to delays in publishing the adverts for 4 projects while, o \nthe delay in publishing the advert for the Busira RGC project was due to the resistance faced from land owners to the transmission pipes passing through their land. \no Delayed approval and submission of the design by the Ministry of Water which led to contract award after the specified date of 31\" October 2022 for the 2 projects of Busira and Ntinkalu contracts was due to. \nThe Accounting Officer should liaise with MOFPED to ensure that funds are availed in time to enable timely publishing of the adverts. In addition, the Accounting Officer \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. \nI reviewed the implementation of the Grant activities and noted the following; \nA review of the annual District water performance report revealed that 48 (04%) e \nout of 1222 existing water facilities were not functioning as shown in the Appendix 10 \nThis led to congestion of the few water sources available in the Community. \nThe Accounting Officer attributed the shortcoming to low collection of contributions by the communities. \nThe Accounting Officer should sensitize water user communities about the importance of community contributions to enable repair of the affected boreholes. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nMayuge District budgeted and received UGX.2,607,634,831 to implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SN Activity", "metadata": {"headings": [{"headings_0": {"content": "| SN Activity", "page": 20, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], "page": 20, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Planned quantity \\| Actual quantity 1 Construction of Nkombe HC III \\| 1 \n1 \\| 2 Construction of wairasa seed school I 1 \n1 \nI designed audit procedures to determine whether UGIFT activities were \ne I noted that the District maintained site meeting minutes for reference by interested stakeholders. \noe On inspection of the contract management file, I observed that there were material test results. \noe I conducted physical inspections of one (1) UGIFT project implemented at UGX.2,378,519,849 on 24\" October 2023 and noted that the seed school had been satisfactorily constructed and is set to be completed in 2024. \n\u00a9 The District budgeted and received UGX.2,607,634,831 (100%). Out of the received funds, UGX.2,598,519,848 (99%) was spent, thus leaving UGX.9,114,982 unutilized. \n3.2 2 Areas of Improvement \n3.2 3 Planning and Budget Performance \na) UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04% November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which two (2) UGIFT infrastructure projects worth UGX.2,548,912,363 were implemented. Details are in the table below; \n\\| SN\\_\\| UGIFT Project \n[1 \\| Construction of Nkombe HC III \n[ 2 \\| Construction of wairasa seed school \\| \\| Total \n\\| Contract Amount UGX \n\\| \\| 161,277,532 \\| 2,387 \n,634,831", "metadata": {"headings": [{"headings_0": {"content": "| SN Activity", "page": 20, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}, [{"headings_0": {"content": "| SN Activity", "page": 20, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 20, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 20, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 20, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 20, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 20, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 20, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,548,912,363", "metadata": {"headings": [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}], "page": 21, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that; \no The land for the construction at Nkombe HC III had been surveyed and is awaiting release of the title. \no The land for the construction of Wairasa Seed School was cut from church of Uganda which is yet to demarcate the boundaries for further title processing. \nThe Accounting Officer should expedite the process of titling the land on which the projects are constructed.", "metadata": {"headings": [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}, [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}], [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}]], "page": 21, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.3.1 Positive observations \n\u00b0 The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \nThe District incorporated all Education Development Grant project activities into the LG plans and budgets. \nThe Budget allocations for the Education Development Grant were done in accordance to Guideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments. \nAll expenditure relating to Education Development Grant activities were made on eligible activities. \nThere was compliance by Project/program management committees to seek guidance from specialists. \nAll Particular Conditions of Contracts (PCC) clauses were included in the procurement process. \nThere was Appointment of contract managers from sector specialists or user groups in the implementation of Projects/programs \nAdequate Oversight was done over the implementation of projects by user committees. \nProper procurement records were kept concerning the project \nAll programme expenditure were properly accounted for. \nAll the 4 Projects/programs worth UGX.485,338,000 had been screened for likely environmental and social impacts. \nThere were environment and social management plans for all 4 Projects/programs. The screened Projects/programs reported on the implementation of prescribed mitigation measures \nOut of the UGX.584,814,327 released, UGX.559,234,622 (99%) had been spent by the end of the year, resulting in an under absorption of UGX.25,579,705. \n3.3.2 Areas of Improvement \n3.3.2.1 Review of Budgeting and allocation \na) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nThe Accounting Officer should undertake mitigation measures for Projects/programs with related environmental and social impacts. \nb) \nInspection for service delivery \nunder the Education Development Grant \nI sampled one (1) project with a total expenditure of UGX.228,000,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nNo. Activity Total Summary of Pictorial Evidence \nAudit remarks details expenditure findings \n(UGX) \u2018Bns (Time, \nQuality, \nQuantity, Cost \nand \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}, [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}], [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}], [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}], [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}]], "page": 22, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. 2 classroom 0.228 Classroom block \nWorks were block at was completed satisfactory Bwondha \nand had started \nbeing used by \nSau \nContractor: \nstudents \nMercy \nContractors \nlimited \n.", "metadata": {"headings": [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}], "page": 23, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Contract \\| \\| = \namount: \nUGX: \n284,000,000 \nAmount \npaid to \ninspection \ndate: UGX. \n228,000,000 \nTotal \n0.228 \n3.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Mayuge District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nMayuge District budgeted and received UGX.1,091,272,090, (100%) to implement the following activities. \ntraining meetings on \nirrigation \nproject \nmodalities and benefits \nFarmer field schools \\| 1 1 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}, [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}], [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}], [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}], [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}], [{"headings_0": {"content": "2,548,912,363", "page": 21, "level": 2}}, {"headings_1": {"content": "| SN Activity", "page": 20, "level": 3}}]], "page": 23, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "2,548,912,363", "page": 21, "level": 2}}], "page": 24, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.4.1 Positive observations \nI noted the following areas where management had commendable performance; e Eligible program activities were implemented by the District. \nAdequate mobilization and training of farmers was done by the District. \noe", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "2,548,912,363", "page": 21, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "2,548,912,363", "page": 21, "level": 2}}]], "page": 24, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oe No diversion of co-payment funds to non-micro-scale irrigation program activities was done by the District. \ne There was adherence to supplier's selection criteria as the District complied with the selection criteria for the lowest priced technically responsive bid. \noe The District ensured that training and technical support are offered to the farmers during the warranty period by the supplier. \noe I noted that the outputs for complementary activities were adequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also prepared as required. \ne I sampled 2 irrigation projects with a total expenditure of UGX.25,289,750 and noted that the equipment was installed and functioning to the farmers\u2019 satisfaction. \noe A review of the receipts/bank deposit slips and bank statement revealed that UGX.38,030,548 out of the expected UGX. 38,490,236 was collected from 10 farmers at the time of audit leading to under collection of UGX. 459,688. I further noted that all the co-payment funds collected of UGX.38,030,548 were transferred to TSA account. \n3.4.2 Areas of improvement \n3.4.2.1 Planning and Budget Performance \na) Planning \nParagraph 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: e \nscale \nand \nI reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "2,548,912,363", "page": 21, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "2,548,912,363", "page": 21, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "2,548,912,363", "page": 21, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "2,548,912,363", "page": 21, "level": 2}}]], "page": 24, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that the District allocated 85.74% to capital development instead of the required 75% leading to over allocation by UGX.364,010,676 (10.74%) while Complementary services was under allocated by UGX.60,536,353 (10.74%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Main Expenditure Items Threshold as Actual Approved Variance Audit", "metadata": {"headings": [{"headings_0": {"content": "Main Expenditure Items Threshold as Actual Approved Variance Audit", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per the percentage budget (UGX) remark guidelines (budget)", "metadata": {"headings": [{"headings_0": {"content": "Main Expenditure Items Threshold as Actual Approved Variance Audit", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(A).", "metadata": {"headings": [{"headings_0": {"content": "(A).", "page": 25, "level": 2}}, {"headings_1": {"content": "Main Expenditure Items Threshold as Actual Approved Variance Audit", "page": 25, "level": 3}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 25, "level": 1}}, {"headings_1": {"content": "(A).", "page": 25, "level": 2}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital Development 75% | 85.74% | 3, 389,298,660 |", "metadata": {"headings": [{"headings_0": {"content": "Capital Development 75% | 85.74% | 3, 389,298,660 |", "page": 25, "level": 5}}, {"headings_1": {"content": "(B)", "page": 25, "level": 1}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(micro scale \\| allocation irrigation", "metadata": {"headings": [{"headings_0": {"content": "Capital Development 75% | 85.74% | 3, 389,298,660 |", "page": 25, "level": 5}}, {"headings_1": {"content": "(B)", "page": 25, "level": 1}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "equipment)", "metadata": {"headings": [{"headings_0": {"content": "equipment)", "page": 25, "level": 1}}, {"headings_1": {"content": "Capital Development 75% | 85.74% | 3, 389,298,660 |", "page": 25, "level": 5}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14.26% \\| 563,653,196 \\|", "metadata": {"headings": [{"headings_0": {"content": "equipment)", "page": 25, "level": 1}}, {"headings_1": {"content": "Capital Development 75% | 85.74% | 3, 389,298,660 |", "page": 25, "level": 5}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Complementary", "metadata": {"headings": [{"headings_0": {"content": "Complementary", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 25, "level": 1}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Under \nservices \\| Allocation \nun \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Complementary", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 25, "level": 1}}, [{"headings_0": {"content": "Complementary", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 25, "level": 1}}], [{"headings_0": {"content": "Complementary", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 25, "level": 1}}], [{"headings_0": {"content": "Complementary", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment)", "page": 25, "level": 1}}]], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,952,951,856", "metadata": {"headings": [{"headings_0": {"content": "3,952,951,856", "page": 25, "level": 1}}, {"headings_1": {"content": "Complementary", "page": 25, "level": 3}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting Officer attributed the anomaly to re-voted capital development funds. \nThe Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n3.4.2.2 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "3,952,951,856", "page": 25, "level": 1}}, {"headings_1": {"content": "Complementary", "page": 25, "level": 3}}, [{"headings_0": {"content": "3,952,951,856", "page": 25, "level": 1}}, {"headings_1": {"content": "Complementary", "page": 25, "level": 3}}], [{"headings_0": {"content": "3,952,951,856", "page": 25, "level": 1}}, {"headings_1": {"content": "Complementary", "page": 25, "level": 3}}], [{"headings_0": {"content": "3,952,951,856", "page": 25, "level": 1}}, {"headings_1": {"content": "Complementary", "page": 25, "level": 3}}], [{"headings_0": {"content": "3,952,951,856", "page": 25, "level": 1}}, {"headings_1": {"content": "Complementary", "page": 25, "level": 3}}]], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "3,952,951,856", "page": 25, "level": 1}}], "page": 25, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe The District budgeted and received UGX.1,091,272,090 (100%). Out of the funds received UGX.233,418,732 was spent on capital developments while UGX.272,818,023 (10.06%) on complementary activities. \noe Out of the total program receipts of UGX.3,952,951,855, UGX.450,210,596 (11.39%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.3,502,741,259 (88.61%). Details are in the table below. \ne I undertook inspection on the (24/10/2023) to ascertain the extent of service delivery and noted that the District had installed 4 out of the 10 planned irrigation equipment. Details are in Appendix 12. \nAs a result, the under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the under absorption to both the contractor and farmers. Few farmers had paid co-funding on time and out of these the contractor was unable to work on all of them hence the delay. \nThe Accounting Officer should increase sensitization of potential farmers and this should be done early enough to enable farmers embrace the opportunity and co-fund on time. In addition, the District should liaise with MAAIF to ensure that more capable contractors are sourced.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "3,952,951,856", "page": 25, "level": 1}}, [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "3,952,951,856", "page": 25, "level": 1}}], [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "3,952,951,856", "page": 25, "level": 1}}], [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "3,952,951,856", "page": 25, "level": 1}}], [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "3,952,951,856", "page": 25, "level": 1}}], [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "3,952,951,856", "page": 25, "level": 1}}]], "page": 25, "document_name": "Mayuge 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\" version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "3,952,951,856", "page": 25, "level": 1}}, [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "3,952,951,856", "page": 25, "level": 1}}]], "page": 32, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], "page": 32, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat PDM 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 Structure \n", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}]], "page": 32, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Parish", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], "page": 33, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the operations of the The Accounting Officer Development PDC in the 10 sampled PDM should ensure that Committees \nSACCOS, and noted the following; quarterly PDC meetings are", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}]], "page": 33, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 1}}], "page": 33, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe Out of 10 PDCs, none had held held as per the guidelines. all the 4 quarterly meetings. \nIn addition, the PDC should e Parish priorities and action plans be encouraged to prepare for the FY 2022/2023 were not action plans. \nprepared by all the 10 PDCs. \ne The PDCs prepared only 3 out of \n4 quarterly performance reports. \ne 10 PDCs received funding of \nUGX. 7,500,000 instead of the \nexpected UGX.10,000,000 for \nthe PDC activities. Details in \nAppendix 15. \nAccounting Officer explained that; \ne Only 3 quarterly meetings were held because the first quarter funds were meant for \npreliminary PDM activities. \ne The lack of action plans and parish priorities was due to improper information flow from", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 1}}, [{"headings_0": {"content": "(PDC)", "page": 33, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 1}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 1}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 1}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 1}}]], "page": 33, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "En", "metadata": {"headings": [{"headings_0": {"content": "En", "page": 33, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 33, "level": 1}}], "page": 33, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the PDM secretariat. \n", "metadata": {"headings": [{"headings_0": {"content": "En", "page": 33, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 33, "level": 1}}, [{"headings_0": {"content": "En", "page": 33, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 33, "level": 1}}]], "page": 33, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. General", "metadata": {"headings": [{"headings_0": {"content": "En", "page": 33, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 33, "level": 1}}], "page": 33, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e 9 out of 10 sample SACCOS held The Accounting", "metadata": {"headings": [{"headings_0": {"content": "En", "page": 33, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 33, "level": 1}}], "page": 33, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], "page": 33, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "by their first general meeting more should always ensure that PDM SACCOs \nthan 1 month after their funding is availed in time to registration, Details in facilitate SACCO formation Appendix 16 \nand operation in line with the PDM guidelines. \nThe Accounting Officer attributed \nthe to hold the \nadded to such boards.", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}, [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}]], "page": 33, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. SACCO \ne 10 SACCOs did not constitute The Accounting Officer Committees and the Production, Marketing, should ensure that the Sub Committees Business Development services, required formation and Finance and investment sub operation procedures of Committees. the sub-committees are e10 SACCOs did not have \\| included in future training functional supervisory sub programs of the SACCOs. Committees. Details in \nAppendix 18.", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], "page": 34, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer attributed the non-functional committees to lack of facilitation. In addition, the Accounting Officer explained that SACCOs are not aware of how the various committees are going to operate since most of the focus is on the accessibility to loan facilities.", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], "page": 34, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.4.1 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 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its 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 \nSN Nature of Observations \nRecommendation \\| registration \nLicensing of PDM e All the 10 sampled SACCOs were not The Accounting Officer SACCOs Under the licensed to take on the business of should ensure that all Microfinance lending under Microfinance PDM SACCOs are Institutions Money Institutions money lenders act. registered and Lenders Act Details in Appendix 19 \nlicensed societies under the Microfinance As a result, enforcement of recovery Institutions \nmoney of PRF from beneficiaries by the PDM lenders act, 2016. SACCOs may be legally challenged \nleading to loss of funds. \nThe Accounting Officer explained that Uganda microfinance regulatory authority only licenses SACCOs that have acquired a permanent registration certificate but according to user hand book (version October, 2022) paragraph 2.1 a PDM SACCO is a multi- purpose cooperative thus not qualifying to be incensed.", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}, [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}]], "page": 34, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Update of SACCO \u00a9 All 10 sampled SACCOs did not have The Accounting Officer Enterprise and an updated PDM member registers should liaise with the Household \ncontrary to the guidelines. Details in relevant authorities Registers Appendix 20 \nand ensure that funds are provided to enable The Accounting Officer explained that easy update of the this was due to resource constraints PDM member register since it requires movement from one is updated as required parish to another. \nby the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], "page": 35, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the \nletter from the PDM National Coordinator ref:", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], "page": 35, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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 oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \n\u00b0 All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation 1; Selection and ce10 parishes selected flagship The Accounting Implementation of projects that were inconsistent Officer should ensure Prioritized/Flagship with the LG selected priority that flagship projects Projects commodities. \nfor Mayuge DLG are oeAll farmer enterprise/households implemented as implemented projects that are not directed. \nfrom the priority commodity list. \nDetails are in Appendix 21 \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 2022) in paragraph 3.8 (a) under qualifying PDM enterprises in rural areas states that Government 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 Mayuge \nThe Accounting Officer explained that many of the farmers did not appreciate the need for Agricultural Insurance while others were \nignorant about the cost implication. 4.4.3 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}, [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}], [{"headings_0": {"content": "Meetings", "page": 33, "level": 8}}, {"headings_1": {"content": "En", "page": 33, "level": 1}}]], "page": 36, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 33, "level": 8}}], "page": 37, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 beneficiaries in 2 PDM SACCOs had implemented different projects. o \noe All the sampled beneficiaries didn\u2019t have any record keeping. Details in Appendix 23. \nThis undermines the achievement of PDM objectives. \nThe Accounting Officer attributed this to lack of facilitation funds to aid them effectively supervise the fund beneficiaries. \nThe Accounting Officer should liaise with the relevant authorities to ensure that funding for supervision and monitoring is availed. \n4 va", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 33, "level": 8}}, [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 33, "level": 8}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 33, "level": 8}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 33, "level": 8}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 33, "level": 8}}], [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 33, "level": 8}}]], "page": 37, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee X", "metadata": {"headings": [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], "page": 37, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "John F.S. \nGENERAL ORIGINAL COPY \n28\" December, 2023 \nAppendices", "metadata": {"headings": [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}, [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}]], "page": 37, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source Approved Actual Variance Reasons for budget Collections under/over collection \nTax Revenues \\| \nLocal Services Tax 225,551,057 a 33,436,400 Failure to access payroll by all staff Land fees \n40,500,000 26,500,005 13,999,995 There is still low morale to title the land by the population \nBusiness Licenses 131,184,000 49,737,950 81,446,050 Business Activities still low due to Covid-19 \nOther tax revenues 16,195,000 14,820,500 1,374,500 Business Activities \\| still low due to Covid-19 \nNon-Tax Revenues \\| \nOther Property 0 0 0 \nincome \nDividends \\| 0 a 0 \\| Rent 0 0 0 \\| Other property 0 0 0 \nincome (disposal of \nassets) \nSale of goods and 20,000,000 14,405,302 5,594,698 Business Activities services \nstill low due to Covid-19 Administrative fees 277,016,213 50,832,300 226,183,913 Business Activities and licenses \nstill low due to Covid-19 \nCourt fines and 0 0 \nPenalties \n\\| Other fines and 0 0 \nPenalties \nMiscellaneous 63,553,730 55,709,575 7,844,155 Business Activities Revenue \nstill low due to Covid-19 \nTotal Revenue 774,000,000 404,120,289 369,879,711 \n\\| \nAppendix 2: Non-performance of GOU warrants \nProgramme \nAmount Not Activities not /partially Purpose and impact of warranted implemented the unimplemented activi \nHuman Capital \n182,432,968 Workshops \u201ameetings and To improve the District Management \nseminars not held ,.Non- staffs ability to execute payment of allowances \nallotted tasks to them as well as encourage motivation. \nWork was not efficiently done in this area due to lack of facilitation \nCommunity mobilization 126,972,888 Maintenance of transport To improve the & mind-set change \nequipment, Travel inland \ncommunity\u2019s \nunderstanding of council and Members of parliament and bridge the expectations gap. \nWork was not efficiently done in this area due to lack of facilitation \nAgro-Industrialization 300,000,000 Printing, stationery, To improve the photocopying and binding, community\u2019s \nTravel inland \nunderstanding of agro- industrialization processes. Sensitization was not efficiently done in this area due to insufficient printing photocopying services. Mineral development \nNot applicable \nManufacturing Not applicable \ncomer on BE Bi BE Environment and climate \nchange \nIntegrated Transport \n54,710,580 Non maintenance of structures To enable that the infrastructure and \ntransport infrastructure is services properly maintained. This leads to the increased depreciation of the \nequipment Incapacity benefits This affected the revenues , \nto employees \ngotten from the properties as many of them were not operating at full capaci 1,088,417,517 \nAppendix 3: Utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}, [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ee X", "page": 37, "level": 2}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}]], "page": 38, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[ Programme", "metadata": {"headings": [{"headings_0": {"content": "[ Programme", "page": 41, "level": 4}}, {"headings_1": {"content": "ee X", "page": 37, "level": 2}}], "page": 41, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Warrants not Utilized \nActivities affected Reason for the by the under \nunderutilization of utilization \nwarrants \nHuman Capital 2,160,000,000 Payment of general Some people missed", "metadata": {"headings": [{"headings_0": {"content": "[ Programme", "page": 41, "level": 4}}, {"headings_1": {"content": "ee X", "page": 37, "level": 2}}, [{"headings_0": {"content": "[ Programme", "page": 41, "level": 4}}, {"headings_1": {"content": "ee X", "page": 37, "level": 2}}], [{"headings_0": {"content": "[ Programme", "page": 41, "level": 4}}, {"headings_1": {"content": "ee X", "page": 37, "level": 2}}], [{"headings_0": {"content": "[ Programme", "page": 41, "level": 4}}, {"headings_1": {"content": "ee X", "page": 37, "level": 2}}]], "page": 41, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 8}}, {"headings_1": {"content": "[ Programme", "page": 41, "level": 4}}], "page": 41, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "staff salaries, Furniture salaries at the year end and fittings and some individuals acquisitions, Travel delayed to access the inland , Workshops , payroll. \nMeetings and Seminars", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 8}}, {"headings_1": {"content": "[ Programme", "page": 41, "level": 4}}], "page": 41, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201aPayment", "metadata": {"headings": [{"headings_0": {"content": "\u201aPayment", "page": 41, "level": 2}}, {"headings_1": {"content": "Management", "page": 41, "level": 8}}], "page": 41, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of For supplies such as allowances furniture and fittings this was due to shortcomings on the contractors\u2019 side since they made less supplies than was agreed at the time. \nThe meetings and seminars monies were relating to e-cash payments that had bounced \nGovernance & Security 0 \nCommunity mobilization \\| \n40,000,000 Travel inland , welfare The meetings and & mind-set change \nand entertainment seminars monies and , \nworkshop meetings travel inland were , \nand seminars relating to e-cash payments that had bounced \nTourism Development \n20,000,000 General staff salaries Somebody left the and staff training department but hasn't been replaced so this", "metadata": {"headings": [{"headings_0": {"content": "\u201aPayment", "page": 41, "level": 2}}, {"headings_1": {"content": "Management", "page": 41, "level": 8}}, [{"headings_0": {"content": "\u201aPayment", "page": 41, "level": 2}}, {"headings_1": {"content": "Management", "page": 41, "level": 8}}], [{"headings_0": {"content": "\u201aPayment", "page": 41, "level": 2}}, {"headings_1": {"content": "Management", "page": 41, "level": 8}}], [{"headings_0": {"content": "\u201aPayment", "page": 41, "level": 2}}, {"headings_1": {"content": "Management", "page": 41, "level": 8}}], [{"headings_0": {"content": "\u201aPayment", "page": 41, "level": 2}}, {"headings_1": {"content": "Management", "page": 41, "level": 8}}], [{"headings_0": {"content": "\u201aPayment", "page": 41, "level": 2}}, {"headings_1": {"content": "Management", "page": 41, "level": 8}}]], "page": 41, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agro-Industrialization", "metadata": {"headings": [{"headings_0": {"content": "Agro-Industrialization", "page": 41, "level": 1}}, {"headings_1": {"content": "\u201aPayment", "page": 41, "level": 2}}], "page": 41, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3,840,000,000 Travel \nsalary is still there \ninland This money relates to \u201aPayment of general Microscale irrigation staff salaries \u201aSector projects which requires development grant co-funding to be spent activities \nyet the co-funding is low \nMineral development -20,000,000 Manufacturing \n0 \nservices", "metadata": {"headings": [{"headings_0": {"content": "Agro-Industrialization", "page": 41, "level": 1}}, {"headings_1": {"content": "\u201aPayment", "page": 41, "level": 2}}, [{"headings_0": {"content": "Agro-Industrialization", "page": 41, "level": 1}}, {"headings_1": {"content": "\u201aPayment", "page": 41, "level": 2}}], [{"headings_0": {"content": "Agro-Industrialization", "page": 41, "level": 1}}, {"headings_1": {"content": "\u201aPayment", "page": 41, "level": 2}}], [{"headings_0": {"content": "Agro-Industrialization", "page": 41, "level": 1}}, {"headings_1": {"content": "\u201aPayment", "page": 41, "level": 2}}], [{"headings_0": {"content": "Agro-Industrialization", "page": 41, "level": 1}}, {"headings_1": {"content": "\u201aPayment", "page": 41, "level": 2}}]], "page": 41, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "biding", "metadata": {"headings": [{"headings_0": {"content": "biding", "page": 42, "level": 1}}, {"headings_1": {"content": "Agro-Industrialization", "page": 41, "level": 1}}], "page": 42, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "accurate when it comes to budgeting so some money may go unused Public \nsector \n1,890,000,000 Furniture and fittings- Vacancies in various transformation \nAcquisition, General departments were there staff salaries, SO monies were not workshops meetings done. \n, \nand seminars", "metadata": {"headings": [{"headings_0": {"content": "biding", "page": 42, "level": 1}}, {"headings_1": {"content": "Agro-Industrialization", "page": 41, "level": 1}}], "page": 42, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development plan", "metadata": {"headings": [{"headings_0": {"content": "Development plan", "page": 42, "level": 1}}, {"headings_1": {"content": "biding", "page": 42, "level": 1}}], "page": 42, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "90,000,000 Workshops", "metadata": {"headings": [{"headings_0": {"content": "Development plan", "page": 42, "level": 1}}, {"headings_1": {"content": "biding", "page": 42, "level": 1}}], "page": 42, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 42, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 42, "level": 1}}], "page": 42, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "seminars \nTotal", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 42, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 42, "level": 1}}, [{"headings_0": {"content": "implementation", "page": 42, "level": 8}}, {"headings_1": {"content": "Development plan", "page": 42, "level": 1}}]], "page": 42, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8,220,000,000", "metadata": {"headings": [{"headings_0": {"content": "8,220,000,000", "page": 42, "level": 2}}, {"headings_1": {"content": "implementation", "page": 42, "level": 8}}], "page": 42, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Departments Approved Supplementary Revised Budget Warrant Payments Un-spent Budget \nAdministration 1,680,671,328 214,204,753 1,894,876,081 1,894,876,081 1,554,994,724 339,881,357 Community 220,417,599 - 220,417,599 220,417,599 183,471,807 36,945,792 based services \nEducation 17,339,051,350 3,702,953,287 21,042,004,637 21,041,998,632 20,064,004,336 977,994,296 Finance 289,464,604 - 289,464,604 289,464,604 \\| 223,822,583 65,642,021 Health 6,349,687,320 2,017,252,452 8,366,939,772 8,366,939,772 \\| 7,306,955,818 1,059,983,954 Internal audit 48,668,000 - 48,668,000 48,668,000 \\| 48,433,432 234,568 Natural 208,800,000 192,600,000 401,400,000 401,400,000 310,925,795 90,474,205 resources \nPlanning unit 72,156,852 - 72,156,852 72,156,852 \\| 46,185,944 25,970,908 Production 1,997,468,773 454,522,271 2,451,991,044 2,451,991,044 2,108,002,599 343,988,445 Roads and 120,942,308 113,314,750 234,257,058 234,257,058 120,489,363 113,767,695 technical \nservices \n\\| Statutory 196,392,000 - 196,392,000 196,392,000 196,348,653 43,347 bodies \nTrade, 67,039,000 - 67,039,000 67,039,000 44,548,974 22,490,026 industry and \nlocal \ndevelopment \n\\| Total \n28,590,759,134 6,694,847,513 35,285,606,647 35,285,600,642 32,208,184,028 3,077,416,614 \nAppendix 7: Fairness in the distrib ution of projects \nDistrict \\| Sub- Ranking Variance/ Amount % age of \namount \u2014 SN Sub County \nbased Need (the allocated to allocated to the Sub average county on out of the rate Water need higher the the Sub County \ncoverage (Rank variance County total district grant rate starts amount, (get monetary value from 1 the higher of project(s) \nwith the need) implemented at the sub-county as a \nmost \nneedy) percentage of the I total grant) \\| \\| 56.78% 19.95% \\_62,700,000 7.73 1, Malongo 36.29% 90,430,430 11.15 2 Wairasa 56.78% \n3 Kityerera 56.78% 38.77% 6,300,000 \n0.78 \\_\\| \n56.78% 41.22% 488,136,412 60.21 4 Bukabooli -\\_.00 5 \n5 Magamaga TC 56.78% \n42.42% \n\u201e00 - \n> \n6 Mayuge TC 56.78% 45.60% \n12,600,000 1.55 7 Mpungwe 56.78% 53.42% 75,300,000 9.29", "metadata": {"headings": [{"headings_0": {"content": "8,220,000,000", "page": 42, "level": 2}}, {"headings_1": {"content": "implementation", "page": 42, "level": 8}}, [{"headings_0": {"content": "8,220,000,000", "page": 42, "level": 2}}, {"headings_1": {"content": "implementation", "page": 42, "level": 8}}], [{"headings_0": {"content": "8,220,000,000", "page": 42, "level": 2}}, {"headings_1": {"content": "implementation", "page": 42, "level": 8}}], [{"headings_0": {"content": "8,220,000,000", "page": 42, "level": 2}}, {"headings_1": {"content": "implementation", "page": 42, "level": 8}}], [{"headings_0": {"content": "8,220,000,000", "page": 42, "level": 2}}, {"headings_1": {"content": "implementation", "page": 42, "level": 8}}], [{"headings_0": {"content": "8,220,000,000", "page": 42, "level": 2}}, {"headings_1": {"content": "implementation", "page": 42, "level": 8}}]], "page": 47, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5 ___| Bukatube", "metadata": {"headings": [{"headings_0": {"content": "5 ___| Bukatube", "page": 48, "level": 2}}, {"headings_1": {"content": "8,220,000,000", "page": 42, "level": 2}}], "page": 48, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "56.78% 55.73% \n8 \n-\\_.00 > \nJaguzi 56.78% 62.22% 40,800,000 5.03 10 Imanyiro 56.78% 73.28% 34,500,000 4.26 11 Baitambogwe 56.78% 74.14% \n\u201e00 - \n: \n12 Buwaaya 56.78% 78.40% \n-\\_.00 - \n13 Kigandalo 56.78% -\\_.00 \n95.31% \n: 14 Busakira 56.78% 103.98% 810,766,842 Total water \ndevelopment grant L \nPlanned Actual Variance Expenditure Audit quantity quantity (UGX) Remarks \nBorehole Drilling, Casting and 12 11 1 326,375,396 partially \\| Installation", "metadata": {"headings": [{"headings_0": {"content": "5 ___| Bukatube", "page": 48, "level": 2}}, {"headings_1": {"content": "8,220,000,000", "page": 42, "level": 2}}, [{"headings_0": {"content": "5 ___| Bukatube", "page": 48, "level": 2}}, {"headings_1": {"content": "8,220,000,000", "page": 42, "level": 2}}], [{"headings_0": {"content": "5 ___| Bukatube", "page": 48, "level": 2}}, {"headings_1": {"content": "8,220,000,000", "page": 42, "level": 2}}], [{"headings_0": {"content": "5 ___| Bukatube", "page": 48, "level": 2}}, {"headings_1": {"content": "8,220,000,000", "page": 42, "level": 2}}], [{"headings_0": {"content": "5 ___| Bukatube", "page": 48, "level": 2}}, {"headings_1": {"content": "8,220,000,000", "page": 42, "level": 2}}], [{"headings_0": {"content": "5 ___| Bukatube", "page": 48, "level": 2}}, {"headings_1": {"content": "8,220,000,000", "page": 42, "level": 2}}]], "page": 48, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 49, "level": 2}}, {"headings_1": {"content": "5 ___| Bukatube", "page": 48, "level": 2}}], "page": 49, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of Busira Phase 1 1 0 325,545,098 Fully one(130 Cubic Litre Tank and a \nimplemented transmission main(temporar \nRehabilitation of boreholes 10 10 0 62,985,400 Fully implemented Construction of 4Stance VIP 1 1 \n33,995,431 Fully \nLatrine at Ntinkalu RGC \nimplemented Feasibility Study, Design and 1 1 \n59,652,426 Fully Tender documentation of \nimplemented Bukabooli RGC Piped Water Supply \nScheme \nAppendix 9: Timeliness of procurements \nSN Project Name \nDate of Was the Contract award Was the adverts advert made at date contract the end of the \nawarded by last quarter of \n31\u00b0t October the preceding 2022? financial year (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 49, "level": 2}}, {"headings_1": {"content": "5 ___| Bukatube", "page": 48, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 49, "level": 2}}, {"headings_1": {"content": "5 ___| Bukatube", "page": 48, "level": 2}}]], "page": 49, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], "page": 50, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Drilling Boreholes \n28-07-2022 No \n20% October,2022 \\| Yes 2 Rehabilitation of Boreholes \n28-07-2022 No \n10% March,2023 \\| No 3 Construction of Phase one Busira 28-07-2022 No \n5 No piped water Supply December, 2022 system(130Cubic Litre Reservoir \nand a temporary transmission \nmain \n4 Construction of 4 Stance Public 06-02-2023 No \n5th May,2023 No VIP Latrine in Ntinkalu \n5 Feasibility study, Design and 16-01-2023 No \n3'd March,2023 No Tender documentation of \nBukabooli RGC Piped water supply \nscheme \nAppendix 10: Non Functional Existing Water Sources \nSNO. Source Name \\| Village Parish \\| Subcounty Population Served \n1 Katonte BH \\| Katonte Katonte \\| Baitambogwe \n280 2 Magamaga BH Magamaga Mgamaga \\| Baitambogwe \\| \n310 3 Kigandalo ss BH Matovu Matovu \\| Bukabooli \\| \n1200 4 Nabyama BH Nabyama \\| Buyugu Bukabooli \\| \n310 5 Nakibango BH Nakibango \\| Bugoto Bukabooli \\| \n6 Kanyana BH Kanyana \\| Bugumya Bukabooli \\| \n7 Kikunyu BH Kikunyu \\| Bukabooli Bukabooli \\| \n8 Masaka BH \\| Masaka Mbirabira Bukatube \n9 Bufuta A BH", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}, [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}]], "page": 50, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\\| Bufuta A Mbirabira \n10 Ndokero BH \\| Ndokero A Lwanika Bukatube \n300 11 Lukindu BH \\| Lukindu Lwanika \n12 Wambete B BH \\| Wambete B Wambete Busakira \n13 Wambete A BH Wambete A Wambete \\| Busakira \n250 14 Buseera C BH Buseera C Wambete \\| Busakira \n250 15 Buwaaya BH Buwaaya Buwaiswa \\| Buwaaya \n300 16 Isikiro PS Isikiro \\| Isikiro \\| Buwaaya \n1000 17 \\| Ntafumbirwa Ntafumbirwa Buwaiswa Buwaaya \n300 18 \\_\\_\\| Nabuyagi BH Nabuyagi Buwaiswa Buwaaya \n19 \\| Wanswa BH Wanswa \\| Mbaale Imanyiro \n300 Bukomya BH Bukomya \\| Bufulubi Imanyiro \n300 21 Namadudu P/S Namadudu \\| Magada Imanyiro \n800 \n22 Kitovu BH Kitovu Nkombe \n23 Bufulubi P.S BH Bufulubi B Bufulubi Imanyiro \n24 Bufulubi Prisons BH Bufulubi B Bufulubi Imanyiro \n300 \nLwabala BH Lwabala Bufulubi Imanyiro \n300 \\| Kirewe BH Kirewe Kigulu Kigandalo 260 27 Ndalagobye BH Ndalagobye Kigandalo \\| Kigandalo \n200 28 Nakawa BH Nakawa Bugondo \\| Kigandalo \n300 29 Musima Musima Buyere \\| Kigandalo \\| 230 30 Buyaga BH Buyaga Kigulu \\| Kigandalo \\| \n250 31 Isenda BH Isenda Isenda Kigandalo \\| 300 32 Namaiga BH Namaiga Isenda Kigandalo \n300 33 Nampu BH Nmapu Isenda \\| Kigandalo \n250 \n34 Kikandwa BH Kikandwa Bubinge Kityerera \n280 \n35 Wandago BH Wandago Wandago Ward Magamaga \n300 \n36 Wabulungu Sasimizi Wabulungu Wabulungu Magamaga \n200 \n37 Wabulungu Magidu Wabulungu Wabulungu Magamaga \n290 \n38 Nango BH Nango Malongo Malongo \n400 \n39 Malongo West BH Malongo West Malongo Malongo \n300 40 Bulubudhe Bulubudhe Bukatabira Malongo \\| 200 = Bulubudhe Living Water Bulubudhe Bukatabira Malongo \\| \n220 a Buswikira BH Buswikira Maina Mpungwe \\| \n280 \nMpungwe P/S Mpungwe Mpungwe 300 44 Muggi BH Muggi Mpungwe 310 \nAppendix 11: Screening for social and environmental factors and mitigation measures \nProject type/ Funding Is there an Is there an Non Implemented Description \nenvironmental environmental mitigation measures and social impact and social \nreport impact plan \nConstruction of 2 86,334,500 yes yes In the pre-construction classroom Block at \nphase, one of the Matovu Primary \nmitigation measures was School \nto replant trees and grass to replace lost vegetation.", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}, [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 50, "level": 2}}, {"headings_1": {"content": "implemented", "page": 49, "level": 2}}]], "page": 51, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "However,", "metadata": {"headings": [{"headings_0": {"content": "However,", "page": 52, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 50, "level": 2}}], "page": 52, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the implementation progress shows that vegetation was not planted nor \nConstruction of 86,334,500 yes Lwanika Mordern \nPrimary school \nConstruction of a 156,334,500 yes two classroom block \nat Bumba Island \nConstruction of a 156,334,500 yes two classroom block \nat Masolya Island", "metadata": {"headings": [{"headings_0": {"content": "However,", "page": 52, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 50, "level": 2}}, [{"headings_0": {"content": "However,", "page": 52, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 50, "level": 2}}], [{"headings_0": {"content": "However,", "page": 52, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 50, "level": 2}}], [{"headings_0": {"content": "However,", "page": 52, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 50, "level": 2}}]], "page": 52, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regenerated", "metadata": {"headings": [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "However,", "page": 52, "level": 1}}], "page": 52, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yes \nIn the site preparation and clearance through removal of vegetation phase, one of the mitigation measures was to replant trees and grass to replace lost vegetation. However, the implementation progress shows that vegetation was not planted nor", "metadata": {"headings": [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "However,", "page": 52, "level": 1}}, [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "However,", "page": 52, "level": 1}}]], "page": 52, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regenerated", "metadata": {"headings": [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}], "page": 52, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yes \nIn the site preparation and clearance through removal of vegetation phase, one of the mitigation measures was to replant trees and grass to replace lost vegetation. However, the implementation progress shows that vegetation was not planted nor regenerated \nyes \nIn the site preparation and clearance through removal of vegetation phase one , \nof the mitigation measures was to replant trees and grass to replace lost vegetation. However, the implementation progress shows that vegetation was not planted nor \nAppendix 12: Inspection of micro irrigation project \nNo. Progra Activity Name Locat Equip Value Pictorial Summary Audit Manageme mme details of ion ment of evidence of findings conclu nt benef (Villa suppl equip \n(Time, sion Response iciary ge, ier ment Quality, \nParis and (UGX Quantity, \nhand procu )\u2018Bns \nCost and \nsub- reme Functional \nity) \nrefer \nence", "metadata": {"headings": [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}, [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}], [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}], [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}], [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}], [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}]], "page": 52, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Supply of TWALI Grow 0.009 (3,34 at \\| I inspected irrigation JULIU More j h ty i the equipme S Seeds Kap DK, NV beneficiary", "metadata": {"headings": [{"headings_0": {"content": "regenerated", "page": 52, "level": 2}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Az f", "metadata": {"headings": [{"headings_0": {"content": "Az f", "page": 53, "level": 3}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nt \n& \nKae j) \\|\\| Twali Julius Chemi hid Shot iy who cals \nBan al received the MAYU", "metadata": {"headings": [{"headings_0": {"content": "Az f", "page": 53, "level": 3}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}, [{"headings_0": {"content": "Az f", "page": 53, "level": 3}}, {"headings_1": {"content": "regenerated", "page": 52, "level": 2}}]], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eye Ray", "metadata": {"headings": [{"headings_0": {"content": "eye Ray", "page": 53, "level": 3}}, {"headings_1": {"content": "Az f", "page": 53, "level": 3}}], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 1 irrigation /890/ EN ua equipment j", "metadata": {"headings": [{"headings_0": {"content": "eye Ray", "page": 53, "level": 3}}, {"headings_1": {"content": "Az f", "page": 53, "level": 3}}], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "t ie |", "metadata": {"headings": [{"headings_0": {"content": "t ie |", "page": 53, "level": 4}}, {"headings_1": {"content": "eye Ray", "page": 53, "level": 3}}], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Wrks/ \n22- N \\|\\| sprinklers \nis wi \\| and only6 \\| \n23/00 \\| i \\| were on", "metadata": {"headings": [{"headings_0": {"content": "t ie |", "page": 53, "level": 4}}, {"headings_1": {"content": "eye Ray", "page": 53, "level": 3}}, [{"headings_0": {"content": "t ie |", "page": 53, "level": 4}}, {"headings_1": {"content": "eye Ray", "page": 53, "level": 3}}]], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ah", "metadata": {"headings": [{"headings_0": {"content": "ah", "page": 53, "level": 5}}, {"headings_1": {"content": "t ie |", "page": 53, "level": 4}}], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n046 Ki ot WAL \\|\\| ground ES \n\"\\|\\| instead of 9 i>) YN! as per the Soh N i BOQs \ni af N 4) \u201aHowever Is % Yun (\\\\ \n\u2018\\| more 3 \\|", "metadata": {"headings": [{"headings_0": {"content": "ah", "page": 53, "level": 5}}, {"headings_1": {"content": "t ie |", "page": 53, "level": 4}}, [{"headings_0": {"content": "ah", "page": 53, "level": 5}}, {"headings_1": {"content": "t ie |", "page": 53, "level": 4}}]], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "em\" X", "metadata": {"headings": [{"headings_0": {"content": "em\" X", "page": 53, "level": 2}}, {"headings_1": {"content": "ah", "page": 53, "level": 5}}], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N 1 were \n\\| \n4 resamad for AR \u201eLu \n\\| 24/10/2023 \\| future use when land \\| \n\\| \\| consumptio n \nhas expanded.", "metadata": {"headings": [{"headings_0": {"content": "em\" X", "page": 53, "level": 2}}, {"headings_1": {"content": "ah", "page": 53, "level": 5}}, [{"headings_0": {"content": "em\" X", "page": 53, "level": 2}}, {"headings_1": {"content": "ah", "page": 53, "level": 5}}], [{"headings_0": {"content": "em\" X", "page": 53, "level": 2}}, {"headings_1": {"content": "ah", "page": 53, "level": 5}}]], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Supply of OGULI BUDH \\_\\| Grow 0.016 \n\u201e\\| Inspected irrigation DHAM EBERA More \nAbba the farmer \u00abi \nequipme UZUN Seeds Arten who nt GU & , received the \\|", "metadata": {"headings": [{"headings_0": {"content": "em\" X", "page": 53, "level": 2}}, {"headings_1": {"content": "ah", "page": 53, "level": 5}}], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "/\\|", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Chemi \\| er\\} movable \\| \ncals ~ fl solar MAYU Vhs >\\| system \nWrks/ : \\| convenient \n/890/ ee iE iy \"\\| which was 22- Ih\" \u00a9 foruse The \\| \n23/00 \\\\ farmer + \n0) \n037 Ne] expressed satisfaction with the equipment \nAppendix 13: Late disbursement of funds to PDM SACCOs \nSN Date of release \nNo. of PDM Amount paid Remarks SACCOs paid on \non the date \nthe date \n1 19/04/2023 \n2 \n22/06/2023 10 \n250,000,000 Received 75% in the last quarter \n350,000,000 Received 75% in the last quarter \n3 29/06/2023 \n\\| \n150,000,000 Received 75% in the last quarter \nTotal \\| 750,000,000 \\| \nAppendix 14: Disbursement of Parish Revolving Fund \nParish Name of SACCO Amount Amount Remarks Name \nsent tothe disbursed to \nSACCO the Group (by 30/06/2023 \nBuyugu Buyugu Bukabooli 100,000,000 0 No funds parish disbursed to beneficiaries Kaaza Parish Kaaza Jaguzi PDM sacco 100,000,000 \n0 No funds disbursed to beneficiaries Mayuge Kitovu Parish Kitovu Kityerera PDM 100,000,000 \n0 No funds DLG Sacco disbursed to beneficiaries Mayuge Kityerera Kityerera Ward Bugadde 100,000,000 \n0 No funds DLG Ward T/C \ndisbursed to beneficiaries Mayuge Bufulubi Bufulubi imanyiro PDM 100,000,000 \n0 No funds DLG Parish SACCO \ndisbursed to beneficiaries Mayuge Kaluuba Kaluuba Busekera PDM 100,000,000 \nNo funds DLG Parish SACCO \ndisbursed to beneficiaries Mayuge Ikulwe Ward Ikulwe Ward Mayuge t/c 100,000,000 \nNo funds DLG disbursed to beneficiaries Mayuge Bugondo Bugondo Kigandalo PDM 100,000,000 \nNo funds DLG Parish \ndisbursed to beneficiaries Mayuge Matovu Parish Matovu Bukabooli 100,000,000 \nNo funds DLG disbursed to beneficiaries Mayuge Kasugu ward Kasugu ward Mayuge 100,000,000 \n0 No funds DLG Town council PDM SACCO \ndisbursed to beneficiaries \nAppendix 15: Functionality of the Parish Development Committees (PDC) \nSN Parish SACCO Were Did the PDC Did the PDC Were How Remarks quarterly prepare parish prepare parish quarterly much \nmeetings priorities and 5 yearplanas performance funding \nheld? action plans stipulated reports was \nfor the FY Annex 2 prepared? received 2022/2023 as structure of \nfor the \nper Annex 1 the parish \nPDC \nformat of plan ofthe \nactivities? \nparish \nGovernance \npriorities of and \nthe \nAdministration \nGovernance pillar \nand \noperational \nAdministration manual, Feb. \npillar \n2022? \noperational \nmanual, Feb. \n2022?", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}, [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}]], "page": 53, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. from the inaugurat byelaws \nmembers date of ed establish undertaken issue of (Yes/No) ed? \nduring the certificate (Yes/No) meeting of \n(Yes/No) registrati \non)\n1. Mayuge Buyugu Buyugu 02/05/20 Yes Date not yes yes Yes. Although Yes. They DLG parish Bukabo 22 \nmentioned \nthis wasn\u2019t in were trained oli \nthe first on General \ngovernance, meeting but in Loan \nthe subsequent management special general (Financial meeting \nliteracy)\n2. Mayuge Kaaza Kaaza 02/05/20 yes 07/11/202 yes yes Yes. Although Yes. They DLG Parish Jaguzi 22 2 \nthis wasn\u2019t in were trained PDM \nthe first on \nsacco General governance, meeting but in Loan \nthe subsequent management special general (Financial meeting", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], "page": 58, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "literacy) \\|", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], "page": 58, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Mayuge Kitovu Kitovu 02/05/20 yes 07/11/202 yes yes Yes. Although Yes. They DLG Parish Kityerer 22 2 \nthis wasn\u2019t in were trained a PDM \nthe first on \nSacco General governance, meeting but in Loan \nthe subsequent management special general (Financial meeting \nliteracy)\\_\n4. Mayuge Kityerera Kityerer 02/05/20 yes 07/11/202 yes yes Yes. Although Yes. They DLG Ward a Ward 22 2 \nthis wasn\u2019t in were trained Bugadd \nthe first on \ne T/C General governance, meeting but in Loan \nthe subsequent management special general (Financial \\| meeting literacy)\n5. Mayuge Bufulubi Bufulub 02/05/20 yes 08/11/202 yes yes Yes. Although Yes. They DLG Parish i 22 2 \nthis wasn\u2019t in were trained imanyir \nthe first on \no PDM \nGeneral governance, SACCO \nmeeting but in Loan \nthe subsequent management special general (Financial", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], "page": 58, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "22 2 \nthis wasn\u2019t in were trained the first on \nGeneral \ngovernance, meeting but in Loan \nthe subsequent management special general (Financial meeting \nliteracy) 02/05/20 yes 08/11/202 yes \nYes. Although Yes. They 22 2 \nthis wasn\u2019t in were trained the first on \nGeneral \ngovernance, meeting but in Loan \nthe subsequent management special general (Financial meetin \nliterac \nKasugu 02/05/20 yes 08/11/202 \nYes. Although Yes. They ward 22 2 \nthis wasn\u2019t in were trained \nMayuge \nthe first on \nTown General governance, council \nmeeting but in Loan \nPDM \nthe subsequent management SACCO \nspecial general (Financial meeting \nliteracy) \nAppendix 17: Functionality of PDM SACCO Board \nSN. Vote Parish Name of Date of board Did board Remarks Name Name SACCO member members fill appointment expression of \ninterest forms \n\\_\\| (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}, [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}]], "page": 59, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Mayuge Buyugu Buyugu 16/11/2022 Yes \nThe SACCO presented DLG parish Bukabooli \nthe expression of interest but no regular board meetings were held\n2. Mayuge Kaaza Kaaza Jaguzi 14/11/2022 yes \nThe SACCO presented DLG Parish PDM sacco \nthe expression of interest =", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], "page": 60, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "but no regular board meetings were held", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], "page": 60, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Mayuge Kitovu Kitovu Kityerera 14/11/2022 Yes \nThe SACCO presented DLG Parish PDM Sacco \nthe expression of interest \\|", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], "page": 60, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "but no regular board meetings were held", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], "page": 60, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Mayuge Kityerera Kityerera Ward 14/11/2022 yes \nThe SACCO presented DLG Ward Bugadde T/C \nthe expression of interest but no regular board meetings were held\n5. Mayuge Bufulubi Bufulubi 15/11/2022 Yes \nThe SACCO presented DLG Parish imanyiro PDM \nthe expression of interest SACCO \nbut no regular board meetings were held\n6. Mayuge Kaluuba Kaluuba 17/11/2022 yes \nThe SACCO presented DLG Parish Busakira PDM \nthe expression of interest SACCO \nbut no regular board meetings were held\n7. Mayuge Ikulwe Ikulwe Ward 16/11/2022 Yes \nThe SACCO presented DLG Ward Mayuge t/c \nthe expression of interest but no regular board meetings were held\n8. Mayuge Bugondo Bugondo 14/11/2022 yes \nThe SACCO presented DLG Parish Kigandalo PDM \nthe expression of interest but no regular board meetings were held \n9 Mayuge Matovu Matovu 15/11/2022 Yes The SACCO presented DLG Parish Bukabooli \nthe expression of interest but no regular board meetings were held\n9. Mayuge Kasugu Kasugu ward 15/11/2022 yes \nThe SACCO presented DLG ward Mayuge Town \nthe expression of interest council PDM \nbut no regular board SACCO \nmeetings were held", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], "page": 60, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Appendix 18: Non functionality of SACCO committees and sub committees \nName Supervisory Executive Loan Sub Production sub Marketing sub Business \nFinance and investment sub of committee Committee committee Committee Committee Development services Committee \nSACCO sub Committee Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Wasit \\| Is the Was it Is the Consti committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committee Constitute committee tuted ee ted? ee ted? ee ted? ee ted? ee ted? operationa d? operational?", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}, [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}]], "page": 61, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No I?", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], "page": 61, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "(yes/No) (operational (yes/ nal? ) nal? ) nal? ) nal? ) nal? ) (operation or Not No) (operati (operati (operati (operati (operati al or Not operational) onal or onal or onal or onal or onal or operationa \nNot Not Not Not Not I) \noperatio operatio operatio operatio operatio \nnal) nal) nal) nal) nal \nBE \nBuyugu Yes Not Yes Operatio Yes Operatio No Not No Not No Not No Not operational Bukaboo operation nal nal operation operation operational \nli al al al \n\\| Kaaza Yes Not Yes Operatio Yes Operatio No Not No Not No Not No Not operational Jaguzi operation nal nal operation operation operational \nPDM al al al \nsacco \nKitovu Yes Not Yes Operatio Yes Operatio No Not No Not No Not No Not operational Kityerera operation nal nal operation operation operational \nPDM al al al \nSacco \nu \nKityerera Yes Not Yes Operatio Yes Operatio No Not No Not No Not No Not operational Ward operation nal nal operation operation operational \nBugadde al al al \nT/C \nL \nBufulubi Yes Not Yes Operatio Yes Operatio No Not No", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}, [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}]], "page": 61, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Not No Not No Not operational imanyiro operation nal nal operation operation operational \nPDM al al al \nSACCO \nKaluuba Yes Not Yes Operatio Yes Operatio No Not No Not No Not No Not operational Busakira operation nal nal operation operation operational \nPDM al al al \nSACCO \nIkulwe Yes Not Yes Operatio Yes Operatio No Not No Not No Not No Not operational Ward operation nal nal operation operation operational \nMayuge al al al \nt/c \nBugondo Yes Not Yes Operatio Yes Operatio No Not No Not No Not No Not operational Kigandal operation nal nal operation [\\_ operation operational \no PDM al al al \\| Matovu Yes Not Yes Operatio\\_ Yes Operatio No Not No Not No Not No Not operational \n37 \n\\| Bukaboo operation \\| nal \\| nal operation operation operational \nli al al al \nKasugu Yes Not Yes Operatio Yes Operatio No Not No Not No Not No Not operational ward operation nal nal operation operation operational \nMayuge al al al \nTown \ncouncil \nPDM \nSACCO \n58 \nAppendix 19: Licensing of PDM SACCOs \\| SN. Vote Parish Name of SACCO Name Name \nIs the SACCO registered Remarks under Microfinance \nInstitutions money \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}, [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}], [{"headings_0": {"content": "/\\|", "page": 53, "level": 2}}, {"headings_1": {"content": "em\" X", "page": 53, "level": 2}}]], "page": 61, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Yes/No) _", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No) _", "page": 63, "level": 2}}, {"headings_1": {"content": "/\\|", "page": 53, "level": 2}}], "page": 63, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 21: Failure to select and implement prioritized/flagship projects \nSN Vote Parish Name of List of flagshi Arethe How Num How How Name Name SACCO flagship p flagship many ber many many projects projec projects enterp of ofthe ofthe per ts consiste rises PDM enterp farmin SACCO select nt with are enter rises g \ned for the imple prise are enterpr the priority menti \\|s farmin ises are Distric commod ng g from t(MAA ities flagshi enterp the IF) selected p rises priority by the projec commo LG? ts dity list 1 Mayuge Buyugu Buyugu Coffee, Coffee, No None 54 54 None DLg parish Bukabooli Cassava , cocoa, \nPoultry, dairy", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No) _", "page": 63, "level": 2}}, {"headings_1": {"content": "/\\|", "page": 53, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Piggery,", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 65, "level": 1}}, {"headings_1": {"content": "(Yes/No) _", "page": 63, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fruit", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 65, "level": 1}}, {"headings_1": {"content": "(Yes/No) _", "page": 63, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "Piggery,", "page": 65, "level": 1}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Mayuge Kaaza Kaaza Poultry, Coffee, No None 18 18 None DLg Parish Jaguzi PDM\\_ Piggery, cocoa, \nsacco Fruit dairy", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "Piggery,", "page": 65, "level": 1}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 8}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n3 Mayuge Kitovu Kitovu Coffee, Coffee, No None 12 12 None DLg Parish Kityerera Cassava cocoa, \nPDM Sacco Poultry, dairy", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 8}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Piggery,", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 65, "level": 1}}, {"headings_1": {"content": "farming", "page": 65, "level": 8}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fruit", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 65, "level": 1}}, {"headings_1": {"content": "farming", "page": 65, "level": 8}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "Piggery,", "page": 65, "level": 1}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "None", "metadata": {"headings": [{"headings_0": {"content": "None", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Mayuge Kityerera Kityerera Coffee, Coffee, No None 26 26 DLg Ward Ward Cassava cocoa, \nBugadde Poultry, dairy \nT/C \nPiggery, \nFruit", "metadata": {"headings": [{"headings_0": {"content": "None", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "None", "page": 65, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 Mayuge Bufulubi Bufulubi Coffee, Coffee, No None 36 36 None DLg Parish imanyiro Cassava cocoa, \nPDM SACCO Poultry, dairy \nPiggery, \nFruit", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "None", "page": 65, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6 Mayuge Kaluuba Kaluuba Coffee Coffee, No None 45 45 None , \nDLg Parish Busakira Poultry, cocoa, \nPDM SACCO Piggery, dairy \nFruit", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n7 Mayuge Ikulwe Ikulwe Coffee Coffee, No None 19 19 None , \nDLg Ward Ward Poultry, cocoa, \n", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}, [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}]], "page": 65, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Mayuge Kasugu Kasugu Poultry, Coffee, No None 33 33 None DLg ward ward Piggery, cocoa,d \nMayuge Fruit airy \nTown \nfarming \ncouncil PDM", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], "page": 66, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SACCO \nAppendix 22: Failure to obtain an insurance policy \nSN Parish Name of Name of Loan If the loan is for a Remarks Name SACCO PRF Amount farming operation, did beneficiary the borrower obtain \nan agriculture \ninsurance policy under \nthe Uganda \nAgriculture Insurance \nScheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}, [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}]], "page": 66, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Buyugu Buyugu Maiso Zaituna 700,000 No \nNo \nparish Bukabooli agricultural insurance was obtained Igulu Hanifa 700,000 No \nNo agricultural insurance was obtained\n2. Kaaza Kaaza Jaguzi Kwaga Janet 1,000,000 No \nNo \nParish PDM sacco \nagricultural insurance \nwas obtained Kawanguzi 1,000,000 No No Yazid \nagricultural insurance \nwas obtained Kitovu Kitovu Obbo Sentria, 1,000,000 No \nNo \nParish Kityerera agricultural PDM Sacco insurance was obtained Soom 1,000,000 No Margret", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], "page": 67, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "agricultural insurance was obtained Kityerera Kityerera Nakato 1,000,000 No \nNo \nWard Ward Monica agricultural Bugadde T/C insurance was obtained Namutebi 1,000,000 No No Mary \nagricultural insurance was obtained Bufulubi Bufulubi Ibboba 1,000,000 No No Parish imanyiro Gerald, agricultural PDM SACCO insurance was obtained Babita Kevin 1,000,000 No \nNo agricultural insurance \ninsurance \nwas obtained \nNakisige 1,000,000 No Bugondo Bugondo agricultural Parish Kigandalo Irene insurance PDM was obtained \nNo Mwangu", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}, [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], [{"headings_0": {"content": "farming", "page": 65, "level": 2}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}]], "page": 67, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 68, "level": 8}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], "page": 68, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "agricultural Ashiraf \ninsurance was obtained \nNo \nMatovu Bateganya 1,000,000 No agricultural Matovu \nParish Bukabooli Hakim insurance was obtained \nKubona 1,000,000 No agricultural", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 68, "level": 8}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}, [{"headings_0": {"content": "1,000,000", "page": 68, "level": 8}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 68, "level": 8}}, {"headings_1": {"content": "farming", "page": 65, "level": 2}}]], "page": 68, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Topilister", "metadata": {"headings": [{"headings_0": {"content": "Topilister", "page": 68, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 8}}], "page": 68, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "insurance was obtained", "metadata": {"headings": [{"headings_0": {"content": "Topilister", "page": 68, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 8}}], "page": 68, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| No", "metadata": {"headings": [{"headings_0": {"content": "| No", "page": 68, "level": 5}}, {"headings_1": {"content": "Topilister", "page": 68, "level": 3}}], "page": 68, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kasugu Kasugu ward \u2014\\_ \nagricultural ward Mayuge insurance Town was obtained council PDM", "metadata": {"headings": [{"headings_0": {"content": "| No", "page": 68, "level": 5}}, {"headings_1": {"content": "Topilister", "page": 68, "level": 3}}], "page": 68, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "io No", "metadata": {"headings": [{"headings_0": {"content": "io No", "page": 68, "level": 5}}, {"headings_1": {"content": "| No", "page": 68, "level": 5}}], "page": 68, "document_name": "Mayuge District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \u2014 agricultural insurance was obtained \nAppendix 23: Physical Inspection of Household Project Implementation \nSN Name of Name of Loan Loan Project Status of the Remark \nSACCO PRF Amount as Amount funded project \nbeneficia per SACCO as per \nry records househol \nd \nevidence \nprovided \n(Interview \nnotes, \nBank \ninformatio \nn report, \nbank \nstatement \netc.) \n1 Buyugu Maiso 700,000 700,000 \nZaituna rears 350 chicken Bukabooli Zaituna \ncurrently from PDM funding. No record keeping available to support any purchases. \n2 Kaaza Kwaga 1,000,000 1,000,000 Piggery \nBought 5 pigs which she Jaguzi Janet \nis currently rearing. No PDM sacco \nrecord keeping available to \n3 Kaaza Kawanguzi 1,000,000 1,000,000 Cassava Jaguzi Yazid \nPDM sacco \n4 Kitovu Obbo 1,000,000 1,000,000 Tomato \nsupport any purchases. \\| \nYazid is taking on Cassava growing. No record \\| keeping available to ' support any purchases. \nProject was in existence Kityerera Sentria, farming and a were nn PDM \n= properly grown. No recor \\| \nSacco \nkeeping available to \nLwaboba PDM SACCO \nBunghokho PDM \nLwambogo SACCO \nae [Ba == = Bumasikye PDM SACCO \no PDM SACCO \nPlan [Beer \nBubyangu SACCO \nPs [ek Sat \nBusiu \nSACCO \n10 Central Nabumali PDM 100,000,000 82,000,000 82% Nabumali SACCO \n\\| \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 explained that the delay was due to opening of bank accounts of beneficiaries by the banks, accessing beneficiaries on PDMIS and payments of beneficiaries by the banks. \nI advised the Accounting Officer to always provide technical support to the SACCO leaders on opening bank accounts to ensure timely disbursement of funds. \n5.8.1.6 Inclusion of Parish/Wards in the PDM \nParagraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for", "metadata": {"headings": [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}, [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}], [{"headings_0": {"content": "Refreshments", "page": 40, "level": 3}}, {"headings_1": {"content": "00 Stationery, and", "page": 40, "level": 2}}]], "page": 40, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 41, "level": 2}}, {"headings_1": {"content": "Refreshments", "page": 40, "level": 3}}], "page": 41, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that MoFPED maintained a parish database of 90 Parishes as a basis for funding PDM SACCOs for the District. The list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 90 gazetted parishes. This \nguide to convening the first Generai- Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer oe \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 41, "level": 2}}, {"headings_1": {"content": "Refreshments", "page": 40, "level": 3}}, [{"headings_0": {"content": "Development.", "page": 41, "level": 2}}, {"headings_1": {"content": "Refreshments", "page": 40, "level": 3}}], [{"headings_0": {"content": "Development.", "page": 41, "level": 2}}, {"headings_1": {"content": "Refreshments", "page": 40, "level": 3}}], [{"headings_0": {"content": "Development.", "page": 41, "level": 2}}, {"headings_1": {"content": "Refreshments", "page": 40, "level": 3}}], [{"headings_0": {"content": "Development.", "page": 41, "level": 2}}, {"headings_1": {"content": "Refreshments", "page": 40, "level": 3}}]], "page": 41, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], "page": 42, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the o \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \noe 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 o \ninternal control systems. \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat PDM 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; \nGovernance Observations Recommendation Structure \nHLG \nCore e The HLG Core Implementation team was fully constituted as I advised the Implementation per the guideline. \nAccounting Officer to \n10 PDCs received funding of- UGX.2,500,000 for the e \nPDC activities \nThe Accounting Officer explained that management shall lobby for more funds from Ministry of Finance planning and Economic Development to facilitate functionality of PDCS.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}]], "page": 42, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General \ne All the 10 SACCOs held a general meeting more than 1 I advised the Meetings by month after their registration. \nAccounting Officer to PDM SACCOs \ne In all the 10 SACCOs, a leadership vetting committee was ensure that training elected and inaugurated \nof PDM SACCO \u00a2 In all the 10 PDM SACCOs, the vetting criterion following the members \nis PDM SACCO byelaws was approved and included in the undertaken. minutes/agenda \n\u00ab All the 10 PDM SACCOs had training of the PDM SACCO \nmembers during the meeting \ne The 10 PDM SACCOs included the bank account opening \nresolution in the minutes \n\u00ab By the time of the first general meeting, no PDM SACCOs had \nalready received funds", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], "page": 43, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the trainings and \nmeetings were done for all 90 PDM SACCOs and the reports \nand minutes are available for verification \nlee SACCO \u00ab All PDM SACCOs with fully constituted Boards held regular I advised the Board Board meetings. \nAccounting Officer to e The members of the board filled in expression of interest ensure that PDM forms prior to being elected board members. \nSACCOs operate with fully constituted Boards which held regular \nBoard", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 42, "level": 1}}, {"headings_1": {"content": "Development.", "page": 41, "level": 2}}], "page": 43, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TsAcco", "metadata": {"headings": [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], "page": 43, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], "page": 43, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. \u00ab Al SACCOs constituted the supervisory, executive I advised the Committees \ncommittees as well as the Loan, Production, Marketing, Accounting Officer to and Sub Business Development services, Finance and investment sub oversee \nthe Committees Committees management of SACCO Committees The Accounting Officer explained that acknowledged the and Sub Committees finding.", "metadata": {"headings": [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], "page": 43, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5.10 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to \nSN Nature of Observations \nRecommendation \ntraining", "metadata": {"headings": [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}, [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}]], "page": 43, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the The training of trainers was carried out after funds were I advised the Accounting ToTs and Core released to PDM SACCOs \nOfficer to ensure", "metadata": {"headings": [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], "page": 44, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nPDM \ncontinuous training and Implementation \nguidance of PDCs \nThe Accounting Officer explained that the training of \nTeams at HLG \ntrainers was carried as stipulated in the guidelines. \nlevel \n\\|", "metadata": {"headings": [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}, [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}]], "page": 44, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. of e The training of local experts was carried after funds I advised the Accounting Local Experts were released \nOfficer to ensure e The training was attended by other cadres other than training of Local Experts Parish Chief, CDOs, Commercial Officers, and Extension \nofficers.", "metadata": {"headings": [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], "page": 44, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the training of Local Experts was carried as stipulated in the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], "page": 44, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Training", "metadata": {"headings": [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], "page": 44, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nof \\* The HLG core implementation team trained households I advised the Accounting Households \nand enterprise group leaders in all 90 parishes on Officer to ensure and Enterprise household visioning and enterprise analysis. \ncontinuous training of Group Lasers HSOBERe as ane The Accounting Officer explained that the training of \nEnterprise \nGroup Households and Enterprise . Group Leaders carried : out \nwas \n(reeaifiars \nas stipulated in the guidelines. \n5.10.1 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 - \nTier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of o \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development oe \nOfficers at the Sub-County, as a Community Based Organization. A copy of the \nI made the following observations; \nNature of \\| Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}, [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}], [{"headings_0": {"content": "TsAcco", "page": 43, "level": 5}}, {"headings_1": {"content": "(DCDO).", "page": 42, "level": 1}}]], "page": 44, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 45, "level": 2}}, {"headings_1": {"content": "TsAcco", "page": 43, "level": 5}}], "page": 45, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Registration of PDM All SACCOs were registered under the I advised the SACCOs Under the Cooperative Societies Act. \nAccounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 45, "level": 2}}, {"headings_1": {"content": "TsAcco", "page": 43, "level": 5}}], "page": 45, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cooperative", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], "page": 45, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Irregularities in registration of PDM SACCOs continuously ensure Societies Act \nmay lead to loss of PRF due to; funding compliance with the illegitimate, SACCOs guidelines. \nThe Accounting Officer explained that all \nSACCOs registered under the Cooperative \nSocieties Act as per the guidelines \nLicensing of PDM All the 90 SACCOs were not licensed to take The \nAccounting SACCOs Under the on the business of lending under Officer should engage Microfinance \nMicrofinance Institutions money lenders act the secretariat on Institutions Money as detailed in Appendix 5. \nlicencing and ensure Lenders Act \nthat financing As a result, enforcement of recovery of PRF agreements \nare", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}, [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}]], "page": 45, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "from beneficiaries by the PDM SACCOs may signed before the be legally challenged leading to loss of transfer of money to funds. \nSACCOs and copies kept on file. \nThe Accounting Officer explained that, While \nregistering PDM SACCOs, other conditions \nwere waived off and SACCOs were only \nregistered under the Cooperative Societies \nAmendment Act, 2020. \nRegistration of All enterprise groups in 90 PDM SACCOs I advised the Enterprise Groups as were registered by the Community Accounting Officer to Community Based Development Officers at the Sub County as ensure that enterprise Organizations \nCommunity Based Organizations (CBOs). \ngroups have evidence of registration with Irregularities in registration of Enterprise the Sub-County Groups could lead to loss of PRF due to; Community \nfunding illegitimate, Enterprises. Development Officers before qualification The Accounting Officer explained that all for funding. enterprise groups in 90 PDM SACCOs were \nregistered by the Community Development \nOfficers at the Sub County as Community \nBased Organizations (CBOs). \n4; Update of SACCO Al SACCOs had PDM member registers/ I advised the Enterprise and updated PDM member registers \nAccounting Officer to Household Registers \nensure that the PDM \nThe Accounting Officer explained that all \nfunds were transferred to SACCOs after \nsigning PRF financing agreements \nSubmission of e UGX.9,000,000,000 was transferred to 90 I advised the Attestation Forms by \nSACCOs with evidence of submission of Accounting Officer to the Accounting attestation form to the Secretariat. \nalways ensure Officer (AO) \ncompliance with the The Accounting Officer explained that all guidelines \nfunds were transferred to SACCOs with \nevidence of submission of attestation forms \nto the secretariat \n5.10.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u201c June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}, [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}]], "page": 45, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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. \noe Each 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. \no No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the o \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \n=was=no evidence that they had been vetted by a village meeting convened by the enterprise groups as detailed in the table below. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF.", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}, [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}]], "page": 46, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the \nPDMIS application had not been rolled out \nat the time of first disbursement. However \nin the subsequent disbursements the \nbeneficiaries were selected through the \nPDMIS \nInsurance Policy for All PRF beneficiaries who carried out I advised the Accounting Farming Enterprises \nfarming enterprises in 90 PDM SACCOs \\| Officer lobby for more did not obtain agricultural insurance funding and also sensitize policies from UAIS. \nthe SACCO managements about the matter. \nLack of recourse in form of insurance will \nexpose the farming enterprises to the \nadverse effects of climate change and may \nresult into failure to recover the loan funds. \nThe Accounting Officer explained that the PRF money is paid to the farmers who have demonstrated reluctance to go for insurance cover as advised during the sensitization meetings \n5.11 Physical Inspection of Household Project Implementation \nI reviewed loan files, SACCO records and carried out interviews with SACCO management where I observed the following; \no Two hundred twenty-four (224) beneficiaries in 3 PDM SACCOs had implemented different projects from the funded enterprises. \noe Most of the poultry and piggery projects needed veterinary attention as they were affected by diseases. \noe There were no beneficiaries in PDM SACCOs with non-existent projects \nDetails are shown in Appendix 6. \nFailure to provide veterinary assistance to the projects may result into losses and \nIt was noted that funds-amounting to UGX.67,146,830 were not accounted for by the time of completion of the audit. These payments were not supported with acknowledgement receipts, attendance sheets, activity reports, etc. Whereas some payments were partially accounted for, some were not accounted for at all. Details in Appendix 7. \nThere is a risk that money intended for official activities could have been diverted to other activities and falsification of supporting documents. \nPrudence requires that the unaccounted for funds should have been reported as advances in the Statement of Financial Position and not expenditure in the statement of financial performance. Without proper accountability for the funds, the financial statements are misleading to the users.", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}, [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 45, "level": 3}}, {"headings_1": {"content": "registration", "page": 45, "level": 2}}]], "page": 47, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Cooperative", "page": 45, "level": 3}}], "page": 48, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that officers are not advanced more funds unless they have accounted for the previous ones. Meanwhile, accountability for the funds in question should be provided and filed for future reference. \n2 \nJohn F.S. Muwanga \nAUDITOR GENERAL ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Cooperative", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Cooperative", "page": 45, "level": 3}}]], "page": 48, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "COPY", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 48, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}], "page": 48, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 48, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}], "page": 48, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 49, "level": 3}}, {"headings_1": {"content": "COPY", "page": 48, "level": 3}}], "page": 49, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nApproved budget Actual Collections Variance Reasons for under/over collection \na.) Tax revenues \n1 Trading Licenses \n2,876,000 \n2 Land fees \n222,948,250 \n1,972,000 904,000 Failure to enforce collections 69,303,700 153,644,550 Failure to enforce collections 3 Local Service Tax (LST) 186,965,960 155,187,950 31,778,010 Non-payment of salary for some staff hence non- \n4 Other taxes \n22,175,750 \nb.) Non tax revenues \ndeduction of LST \n18,576,440 3,599,310 Failure to enforce collections by Sub Counties", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 49, "level": 3}}, {"headings_1": {"content": "COPY", "page": 48, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 49, "level": 3}}, {"headings_1": {"content": "COPY", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 49, "level": 3}}, {"headings_1": {"content": "COPY", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 49, "level": 3}}, {"headings_1": {"content": "COPY", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 49, "level": 3}}, {"headings_1": {"content": "COPY", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 49, "level": 3}}, {"headings_1": {"content": "COPY", "page": 48, "level": 3}}]], "page": 49, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 3}}], "page": 49, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "79,614,052 79,614,052 0 n/a 6 Investment income 294,977 294,977 PO n/a 7 Sale of goods & Services 89,501,451 89,501,451 0 n/a \n8 Administrative Fees 195,623,560 81,810,258 113,813,302 Failure to enforce collections: Total 800,000,000 496,260,828 303,739,172 s \nendix 2 (a): Out-puts without appropriate indicators and targets \n. \nProgramme Subprogramme PIAP Output \n06010108-Improved water use efficiency 01-Development for increased productivity in water 18-DEVELOPMENT Planning, Research, consumptive programmes (agro- \nTotal No Key Appropriate activities PETFARmBAneR KPI as per", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 3}}, [{"headings_0": {"content": "Po", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 3}}], [{"headings_0": {"content": "Po", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 3}}], [{"headings_0": {"content": "Po", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 3}}], [{"headings_0": {"content": "Po", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 3}}]], "page": 49, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en Auditor's", "metadata": {"headings": [{"headings_0": {"content": "en Auditor's", "page": 49, "level": 4}}, {"headings_1": {"content": "Po", "page": 49, "level": 2}}], "page": 49, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "im the: ouks \nBudget Output put Expenditure (Messure) uSE a Judgement Not provided Number of tap water extensions connected or PLAN Evaluation an d industrialization, manufacturing, mineral 000006-Planning and \nboreholes IMPLEMENTATION Statistics development). Budgeting services 92,948,039 installed 01-Education,Sport s 15040201-CDMIS established and 000023-Inspection and \nNot provided \nNumber of CDMIS and skills operationalized Monitoring 86,929,337 established 16060403-Submissions to Cabinet \nreviewed for adequacy and harmony with \n01-Education,Sport Ss national frameworks and international 010008-Capacity \nand skills commitments; Strengthening 6,997,100 \nNot provided Number of submissions \nmade to cabinet \nNot provided \nNumber of assets 12-HUMAN CAPITAL \n01-Education,Sports 320003-Assets and acquired and DEVELOPMENT \nand skills \nFacilities Management 2,332,393,018 managed 01-Education,Sports 320016-Management of Not provided Number of \n46 \nand skills T \nEducation Services \\| 175,313,543 education activities \nor \nprograms", "metadata": {"headings": [{"headings_0": {"content": "en Auditor's", "page": 49, "level": 4}}, {"headings_1": {"content": "Po", "page": 49, "level": 2}}, [{"headings_0": {"content": "en Auditor's", "page": 49, "level": 4}}, {"headings_1": {"content": "Po", "page": 49, "level": 2}}], [{"headings_0": {"content": "en Auditor's", "page": 49, "level": 4}}, {"headings_1": {"content": "Po", "page": 49, "level": 2}}], [{"headings_0": {"content": "en Auditor's", "page": 49, "level": 4}}, {"headings_1": {"content": "Po", "page": 49, "level": 2}}], [{"headings_0": {"content": "en Auditor's", "page": 49, "level": 4}}, {"headings_1": {"content": "Po", "page": 49, "level": 2}}], [{"headings_0": {"content": "en Auditor's", "page": 49, "level": 4}}, {"headings_1": {"content": "Po", "page": 49, "level": 2}}]], "page": 49, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], "page": 50, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \\| Not provided Number of sports Centre\u2019s of 1202020301-Regional Sports focused 320038-Sports excellence) 01-Education,Sports schools (sports centres of excellence) Development and oases established and and skills established and supported Oversight aon supported = 1 Not provided Number of schools and 1205010202-Basic Requirements and school 01-Education,Sports Minimum standards met by schools and 320043-Teaching and > activities/program and skills training institutions drain 1 \\_7,773,080,136 s implemented Not provided Number of secondary schools and there 01-Education,Sports 320158-Capitation enrollment \u201aae skills (Secondary) 2,886,372,000 numbers Not provided Number of secondary schools and there 01-Education,Sports 320159-Secondary enrollment and skills Education Services 8,364,660,499 numbers Not provided \\| Number of tertiary institutions and 01-Education,Sports 320160-Tertiary there enrollment and skills Education Services 1,197,443,605 numbers Not provided Number \u201aof schools and there 01-Education,Sports 320162-Capitation enrollment and skills =\\| (Primary) 1,111,388,462 numbers Not provided Number \u00abof schools and there 01-Education,Sports 320163-Capitation enrollment and skills (Tertiary) 657,430,896 numbers ca 01-Institutional 010016-Farmer Not provided Number 01-AGRO- Strengthening and ~L 01041202-Farmers sensitised on senstisaion mobilisation and las farmers mobilized INDUSTRIALIZATION Coordination pradietiaity enhancement technologies 616,251,927 and sensitized Not provided Number of domestic tourism 05050301-Domestic tourism intensified 120012-Tourism initiatives 05-TOURISM 01-Marketing and with domestic tourism initiatives including Investment, Promotion DEVELOPMENT Promotion drives/ campaigns and Marketing \\_ \\_12 2,710,216 \\| campaigns including drives/ 47 06-NATURAL 06010108-Improved water use efficiency Not provided Number of water RESOURCES, for increased productivity in water consumptive: ENVIRONMENT, consumptive programs (agro- programs CLIMATE CHANGE, 02-Land industrialization, manufacturing, mineral 000006-Planning and LAND AND WATER Management development). Budgeting services 32 10,899,939 [ \\| Not provided Number of immunization activities and 02-Population number of Health, Safety and 1203010302-Target population fully 320022-Immunisation 266,673,014 \\| population Management immunized Services eee 02-Population Not provided Population of Health, Safety and 1203010302-Target population fully 320033-Outpatient outpatients Management immunized Services 215,779,720 02-Population Not provided Number of health Health, Safety and 1203011003-Health promotion and 320034-Prevention and promotions held Management a Diseases Prevention services Rehabilitation services 11,198,797 02-Population 320076-Reproductive Not provided Number of 12-HUMAN CAPITAL Health, Safety and 1203010301-Child and maternal health and Infant Health population \u2014 Management services Improved. Services 8 122,766,594 02-Strengthening Not provided Institutional and Private Sector Frame work copy Institutional and 07020501-Institutional and policy 07-PRIVATE SECTOR Organizational frameworks for investment and trade 190036-Trade DEVELOPMENT Capacity harmonized Development 5 51,975,044 Total 26,011,873,0 BE 111 86 \\| Appendix 2(b): Fully implemented out-put(s : Total No age No Number of fully: Budget activities in activities in the implemented i Programme Subprogramme", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}, [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}]], "page": 50, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CLIMATE CHANGE, Resources \n000006-Planning and industrialization, manufacturing, 000006-Planning and \nLAND AND WATER Management Budgeting services mineral development). Budgeting services 8 359,783,853 8 8 : 000024-Compliance \n000024-Compliance \n14-PUBLIC SECTOR 01-Strengthening and Enforcement 14040102-Compliance Inspection and Enforcement \nTRANSFORMATION Accountabili Services undertaken in MDAs and LGs Services I 15,000,000 \n03-Transport \nInfrastructure and 09030601-Transport \nServices 260009-Road infrastructure rehabilitated and 260009-Road \nDevelopment Maintenance maintained. Maintenance 14 617,933,809 \n09-INTEGRATED 03-Transport 260014-Road 260014-Road \nTRANSPORT \nInfrastructure and Equipment and Fleet 09020401-CapaDistrict of existing Equipment and Fleet \nINFRASTRUCTURE Services Management transport infrastructure and Management \nAND SERVICES Development Services services increased. Services 65,085,000 \n06010108-Improved water use \n06-NATURAL efficiency for increased \nRESOURCES, productivity in water \nENVIRONMENT, 03-Water \nconsumptive programmes (agro- \nCLIMATE CHANGE, Resources \n000006-Planning and industrialization, manufacturing, 000006-Planning and \nLAND AND WATER Management Budgeting services mineral development). Budgeting services \n1,145,163,864 \n2,202,966,526 \n49 \nAppendix 3: Service delive Summary of Inspections No Activity inspected \nMechanized maintenance of 22,400,000 8.0km km of Lwaboba- \nBusiu road \nPeriode maintenance of 37,694,000 4.01km Tooma-Buwalasi \nroad \nexpenditure Summary of findings \nWorks were complete. Stagnant water was observed at the road intersection with the main road (Mbale-Tororo road). However, a large section of the road was well graveled and motorable \nWorks were substantially completed but cracks and potholes had started developing along the road. There was also grass overgrowth on the road sides. \nInstallation of microscale irrigation system for Bukunu Joseph at Nauyo. \nThe system had been installed to serve/cover an area of about 3 acres for diary, piggery, poultry and crop production. A 5,000 litre water tank was installed. Water hydrants were installed in the gardens. \nThe water source was found uncovered, pipes and trenches were also not covered. \nInstallation of microscale \nThe facility was non-functional/had broken down irrigation schemes \n652,314,510 (Total for due to the fact that it was struck by lightening. development expenditure) Water level sensors and lightening arrestors need to be installed. \n50 \n5 Construction of new 303,079,991 Bufumbo -Bubyangu GFS \nF/Y2023 phase III \nInstallation of microscale irrigation system for Musungu Thomas at Malukhu, \nThe system had been installed to serve/cover an area of about 2 acres for horticulture. A 5,000 litre water tank was installed. Water hydrants were installed in the gardens. \nThe water pipes were found disconnected from the water source. The facility was non- functional. \nThe solar panel was disconnected and poorly stored in the house. The water pump was missing.", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}, [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}]], "page": 52, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The GFS had been installed and had a good water yield. Some households were already connected and utilizing/consuming the water. A 100,000 liters\u2019 water tank had been installed to serve over 200 households on the lower side, however, tap water installations had not yet been connected yet. \nAt the tap water connection located at Bunabigubu, Bubyangu SC, was not fenced off and had no soak pit as recommended by the RUWASA guidelines. However, water runs downwards along trenches. There was also no evidence of existence of a water user committee. \nThere is risk that parasitic insects like mosquitoes may breed along the water logged trench hence causes infectious diseases like malaria to the surrounding communities. \n51 \nConstruction of Lwasso 2,291,140,974 Seed Secondary School \nPhase 1 (2-stance lined pit \nlatrine, 1 for staff quarters, \n2 and 3 classroom block, \nmultipurpose hall, administration hall) \n3,306,629,475 \nAppendix 4. Release of Funds to PDM SACCOs \nPhase I construction works were still ongoing. Walling and roofing of the structures was done. Interior and external works were under way. \nDue to the steep terrain of the land scape, installing retaining walls along the buildings and stone pitching should be considered to prevent mudslides and erosion from destroying the structures. \nSn \\| Name of PDM SACCO \n1 BURUKURU BUKIENDE PDM SACCO \n2 BUMAENA BUKIENDE PDM SACCO \n3\\_\\| BUNGWANYI BUKIENDE PDM SACCO \n4 BUMUTSOPA BUKIENDE PDM SACCO \n5 BUNASHIMOLO BUKIENDE PDM SACCO 6 ISANGO BUKIENDE PDM SACCO \n7 BUSHANGI BUKIENDE PDM SACCO \n8 BUSANO BUSANO PDM SACCO \n9 BUFOOTO BUSANO PDM SACCO \n, 10 BWIKHONJE BUSANO PDM SACCO \n11 BUYAKA BUSANO PDM SACCO \nNAMAWANGA LUKHONGE PDM SACCO \nSecond release OF PRF \\| Third release OF PRF Total amount First release of PRF FUNDS \n25,000,000 25,000,000 50,000,000 100,000,000 25,000,000 25,000,000 50,000,000 100,000,000 \\_25,000,000 25,000,000 50,000,000 100,000,000 \n25,000,000 25,000,000 50,000,000 100,000,000 25,000,000 \\_\\_25,000,000 \\_50,000,000 \\| \\_100,000,000 \\_25,000,000 \\| 25,000,000 50,000,000 \\| 100,000,000 mn 25,000,000 50,000,000 \\| 100,000,000 25,000,000 \\_25,000,000 50,000,000 100,000,000 \n25,000,000 25,000,000 50,000,000 100,000,000 25,000,000 25,000,000 \\| 50,000,000 no 100,000,000 25,000,000 25,000,000 \\| 50,000,000 \n25,000,000 25,000,000 50,000,000 100,000,000 \n52 \n\u20acs", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}, [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}]], "page": 54, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000 000 007 000\u2019000\u20190S 000\u2019000\u2019Sz 000\u00b0000Sz \nODDVS Wdd NIsnd NV1Oy 000\u2019000\u201900T 000\u00b0000'0S 000\u2018000'Sz 000\u2019000\u20195Z \nODDVS Wdd NISNd NMOL 000\u00b0000\u201900T 000\u00b0000\u00b00S 000\u2019000\u201957 000\u2019000\u20195Z \nODDVS Wdd NISNd VHd1V Ov 000\u2019000\u201900T 000\u2019000\u20190S 000 000 SZ 000\u2019000\u2019SZ \\| ODDVS Wdd NISNE IWLidSOH 6\u20ac 000\u2019000\u201900T 000\u2019000'0S 000\u2019000\u2019S7 000\u2019000\u2019Sz \nODDVS Wdd IdOsWNd VANANE 000\u00b0000\u201900T 000\u00b0000\u20190S 000\u2019000\u2019Sz 000\u2019000\u2019SZ \nODDVS Wd IdOadWNd VMWNHINE 000\u2019000\u201900T 000\u2019000\u20190S \u2014\u2014 000\u2019000\u2019SZ 000\u2019000\u2019Sz OD0VS Wdd IdOaWng Jswvsna 000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u00b06Z 000\u2019000\u2019Sz \n000\u2019000\u201900T 000\u2019000\u20190S 00000072 0007000\u2019Sz \n000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019SZ 000\u2019000\u201957 \nG00\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019SZ \n000\u2019000\u2019007 000\u2019000\u20190S 000\u2019000\u2019S7 000000\u2019Sz \n000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019Sz 000\u2019000'SZ \n000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000'SZ 000\u2019000\u2019Sz \n000\u00b0000\"001 000\u2019000\u20190S 000\u2019000\u2019Sz 000\u2019000\u2019Sz \n000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019Sz 000\u2019000\u2019Sz \n000\u2019000\u201900T 000\u2019000\u20190S 000\u00b0000\u20195Z 000\u2019000\u2019Sz \n000\u2019000\u201900T 000000\u20190S 000\u2019000\u2019SZ 000\u2019000'57 \n000\u2018000\u201900T 000'000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019SZ \n000\u2019000\u201900T 0007000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019SZ \n000\u2019000\u201900T \\| 000\u2019000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019SZ \n000\u2019000\u201900T \\| 000\u2019000'0S 000\u2019000\u2019SZ 000\u2019000\u2019Sz \n000\u2019000\u201900T \\| 000\u2019000\u20190S 000\u2019000\u2019Sz 000\u2019000\u2019Sz \n000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019Sz \n000\u2019000\u201900T 000\u2019000\u20190S 000'000SZ 000\u2019000\u2019SZ \n000'000\u201900T 000\u2019000\u20190S 000\u2019000'SZ 000\u2019000\u2019SZ \n000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000'SZ 000\u2019000\u2019SZ \n000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019Sz 000\u2019000\u2019Sz \n000\u2019000\u201900T \\| 000\u2019000\u20190S 000\u2018000\u2019Sz \\| 000\u2019000\u2019Sz \n000\u2019000\u201900T \\| 000\u00b0000\u201905 000\u2019000\u2019Sz \\| 000\u2018000'Sz", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], "page": 56, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ODDVS Wdd Ia0amna Iacanna SE ODDVS Wd VEOSNE IWINVNAS bE ODDVS Wdd VEOSnd SALNaWYNNE EE ODDVS Wdd VEOSNE JANISVWNA ZE OJIVS WAd vaosna vaosng OIIVS WAd OHNOSNNE OLOWVHN ODDVS Wdd OHNOONNE OSOSWYM1I OIIVS WAd OHXODNNE IN39VnNa 87 ODDVS Wad OHNOONNGE Iavurana Zz ODDVS Wad OHNOONNE TYONIHSNE 9Z ODDVS Wd TIVWNEVN VMWVM Sz ODDVS Wdd TIVWNEVN NUSHLAOS $z OIIVS WAd TIvwnavn vMmnANng EZ ODOVS Wdd TIVWNEVN VWOONNW 277 ODDVS Wdd TIWWNEVN IWYLNAD TZ OIIVS WAd TIVWNEVN SANISWW 02 OIIVS WAd OANOAN ITvwnavN 6T ODDVS Wad OGNOAN WINHyNsNE 8T ODDVS Wad OGNOAN SASLNAgN\u00a2 ZT ODDVS Wdd OGNOAN OGNOAN 9T ODDVS Wd SDNOHYNT 3A3MEVN ST OIIVS WAd ISNOHANI VMENVN PI OIIVS WAd 39NOHANT VANINVM \nvs \n[\\| 000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019&Z 000\u00b0000\u2019&Z 000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019SZ 000\u2019000\u00b05Z \nODOVS Wdd NONVAENE OSONDING ZZ", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}, [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}]], "page": 56, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OIIVS Wd NONVAENE IZOMYNNE TZ 000\u2019000\u201900T 000\u2019000\u20190S 0007000Sz 000\u2019000\u2019SZ T OD0VS Wdd NONVAENE NONVAENA OZ 000\u00b0000\u00b000T 000\u2019000\u201905 000'000\u00b0%2 000\u2019000\u2019Sz OD0VS Wdd NONVAEN VIEWS 69 000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019Sz Od0VS Wdd NONVASN TIOWWNNA 89 000\u2019000\u201900T 000\u2019000'05 000\u2019000\u2019Sz 000\u2019000\u201957. T= ODDVS Wdd NONVAENE IAVID 29 000\u2019000\u201900T 000\u2019000\u20190S 00000052 000\u2019000\u2019SZ OIIVS WAd F1vMana IavsnvnvMmna 99 000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019Sz 000\u2019000\u2019GZ OIIVS WAd VM\u00e4L OXOQN 59 000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u2019S7 000\u2019000\u201957. OD0VS Wdd VMar vM\u00e4at \\#9 000\u2019000\u201900T 00000005 000\u2019000\u2019S7 000\u2019000\u2019Sz \\| Od0VS Wdd WMC VAOWMIVN \u20ac9 000\u2019000\u201900T 000\u2019000\u20190S- 000\u00b0000\u2019SZ mare 000000\"Sz OODVS Wdd VMaC FUDIINVANYN 29 Kunz 000\u20190000\u00b0\u00b0 000000757 OIIVS WAd VMaC MIVOVLM 19 000\u2019000\u201900T 000\u2019000\u20190S 00000057 000\u2019000\u00b057 OIIVS WAd 3MMISVWNE VWOL 09 000\u2019000\u201900T RE 000\u201900005 000\u2019000\u00b057 000\u2019000\u201957 000\u2019000'57 000\u2019000\u201957 TT OOOWS Wdd SANISWWNE SIvvEM 85 OIIVS WAd 3ANISVWNE vaNVNW 65 000\u2019000\u201900T 000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u20196z ODIVS NAd JANISVWNA vaoavmI ZS 000\u2019000\u2019007 00000005 ze 000\u2019000\u00b057 000\u2019000\u201957 000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz OODVS WGd SALNEWYNNE VONANWW 9S OODVS Wd SALNEWWNNE ASASNW SS 000\u2019000\u201900T 000\u2019000\u00b005 000\u2019000\u2019Sz So 000\u2019000\u2019Sz [\\_ OJIVS WAd SALNEWYNN SALNEWVNNS +S 000\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u00b057 ODIVS WAd 3ALNAWVNNE vaoavM1 \u20acS N \u2014 000\u2019000\u2019001 000\u2019000\u20190S 000\u2019000\u2019Sz 000\u2019000\u2019&z ODDVS Wad NISNa VINHNsNE ZS 000\u2019000\u201900T 0007000705 000\u2019000\u20195Z 000\u2019000\u2019Sz OIIVS Wad NIsna Isv\u0131vmna TS 000\u2019000\u201900T 000\u2019000\u20190S \\| ae 000\u2019000\u2019Sz 7 OOS Wdd NISNa NaWwvsning os 000\u2019000\u201900T 000\u2019000\u20190S 00000057 000\u2019000\u20195Z ODIVS nad nIsna mina \\| 6r 000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019sz 000\u2019000\u2019Sz OOOVS Wdd NISNd auvM IsvivMng 8b 000\u2019000\u201900T 000\u00b0000\u00b00S 000\u00b0000\u2019Sz 000\u00b0000\"sz an ODOVS Wdd NISNd VONVEVW Zr 900\u2019000\u201900T 000\u2019000\u20190S 000\u2019000\u20195Z 000\u2019000\u20196z OOOVS Wdd NISNE SAWAUIWYN 9b 000\u00b0000\u00b000r 000\u2019000\u20190S 000\u2019000\u2019sz 000\u2019000\u20195Z OOOVS Wdd NISNE WHLNAD Sr 000\u2019000\u2019007 a 000\u2019000\u20196z 000\u2019000\u2019Sz == OODVS WGd NISNd WYLNSO WINHANANE br 000\u2019000\u201900T 00000005 000\u2019000\u2019Sz 000'000\u2019SZ OIIVS Ad NISNI AaYM vANHANANE Er J 73 BUNABULOLI BUBYANGU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 74 MADENGE BUBYANGU PDM SACCO 25,000,000 \\_\\_25,000,000 i 50,000,000 100,000,000 75\\_\\| BUMADANDA BUBYANGU PDM SACCO 25,000,000 50,000,000 100,000,000 76 BUNABIGUBO BUBYANGU PDM SACCO \u2014 25,000,000 25,000,000 50,000,000 100,000,009 \\_\\| 77 BUSHIUYO WANALE PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 78 NABANYOLE WANALE PDM SACCO BUNATSOMA WANALE PDM SACCO BUBENTSYE WANALE PDM SACCO 81\\_\\| KHAUKHA WANALE PDM SACCO 82 BUNAMAHE BUDWALE PDM SACCO 83 BUKINGALA BUDWALE PDM SACCO 84 BUDWALE BUDWALE PDM SACCO 85 BUKOBE BUFUMBO PDM SACCO 86 BUNAMAJJE BUFUMBO SACCO 87 KAMA BUFUMBO PDM SACCO \\| 88 BUMUSIRI BUFUMBO PDM SACCO 89 BUMAGIRA BUFUMBO PDM SACCO 90 BUZALANGIZO BUFUMBO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 25,000,000 25,000,000 50,000,000 100,000,000 25,000,000 25,000,000 50,000,000 100,000,000 25,000,000 25,000,000 50,000,000 100,000,000 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}, [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}], [{"headings_0": {"content": "implemented", "page": 50, "level": 2}}, {"headings_1": {"content": "en Auditor's", "page": 49, "level": 4}}]], "page": 57, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000\u2019000\u201900T", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODDVS Wd WME OXON S9 \nON \n000\u2019000\u201900T \nON \n000\u2019000\u201900T \nON", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}, [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "implemented", "page": 50, "level": 2}}]], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000\u2019000\u201800T", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201800T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \n000\u2019000\u201900T \nON \n000\u2019000\u201900T \nON \n000\u2019000\u201800T \nON \n000\u2019000\u201900T \nON", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201800T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, [{"headings_0": {"content": "| 000\u2019000\u201800T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201800T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201800T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201800T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201800T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201800T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}]], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000\u2019000\u201900T", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 5}}, {"headings_1": {"content": "| 000\u2019000\u201800T", "page": 60, "level": 4}}], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 5}}, {"headings_1": {"content": "| 000\u2019000\u201800T", "page": 60, "level": 4}}], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000\u2019000\u201900T", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 5}}], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 5}}], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000\u2019000\u201900T", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OIIVS Wad VMaC vMar \\#9 \nOIIVS Wd WME VAOWNTYN \u20ac9 \nOdDVS WGd WMS men m \\| ODDVS Wdd VME MIVOVLDI 19 \nODDVS Wd SAXISVWNE VWOL 09 ODDVS WGd SANISVWINE VONVAW 6S \nOIIVS WAd JANISvWNna a1vvan\u0131 8S OIIVS WAd JANISVWNE VaOavM1 ZS \nOIIVS WAd SALNEWYNNd VANANVW 9S OIIVS WAd JALNAWVNNI SSSSNW \\| SS \nON \\| 000\u2019000\u201900T Oadvs pS Wdd JALNEWYNN SALNSWYNN \nON", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}]], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000\u2019000\u201900T", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \n000\u00b0000\u201900T \nON \n000\u00b0000\u201900T \nON \n000\u2019000\u201900T \nON \n000\u2019000\u00b0007 \nON \n000\u00b0000\u201900T \nON \n000\u2019000\u201900T \nON \n000\u2019000\u201900T \nOIIVS WAd JALNAWVNNA vaoavM1 \\| ODDVS Wdd NIsne VINHNNSNAE ZS \nOJIVS nad nIsna Isv\u0131vmna TS OIIVS Wad NIsna nawvsnina 05 OIIYS Wad nIsna nynann\u0131 6 ODDVS Wdd NISNd GuvM Isvivmna 8b OOOVS Wdd NISNd VONVAVW Zb \nOIIVS nad NISN SAWSUIWVN 9% \nON \n000\u2019000\u201900T \nOdds WGd NIsng Be ON \u2014 000\u2019000\u201900T OIIVS dr WAd NISNd TVALNaD WINHANANA \nON \n000\u2019000\u2019007 \nODIVS Wad nIsna auvm v\u0131nHAnana Er \nON \n000\u2019000\u201900T \nODOVS Wad NISNd NVION Zp \nON \n", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}]], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ODDS WGd NISNd NMOL Tr ON", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- ON", "metadata": {"headings": [{"headings_0": {"content": "- ON", "page": 60, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \n\\| \nON \n000\u2019000\u201900T \nQDDVS Wad AISNE VHdv OF \n000\u00b0000\u201900T \nOODVS Wd NISNE IWLIdSOH 6\u20ac \n000\u00b0000\u201900T \nODDS Wad Iaoawna YANN se \\| I 000\u2019000\u201900T OdOVS Wd IOaWN WAWNHYNAE ZE \nON \nON ON ON ON \nON", "metadata": {"headings": [{"headings_0": {"content": "- ON", "page": 60, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}, [{"headings_0": {"content": "- ON", "page": 60, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "- ON", "page": 60, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "- ON", "page": 60, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "- ON", "page": 60, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "- ON", "page": 60, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "- ON", "page": 60, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}], [{"headings_0": {"content": "- ON", "page": 60, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u201900T", "page": 60, "level": 4}}]], "page": 60, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ON", "metadata": {"headings": [{"headings_0": {"content": "| ON", "page": 61, "level": 2}}, {"headings_1": {"content": "- ON", "page": 60, "level": 2}}], "page": 61, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \nON ON \nON", "metadata": {"headings": [{"headings_0": {"content": "| ON", "page": 61, "level": 2}}, {"headings_1": {"content": "- ON", "page": 60, "level": 2}}, [{"headings_0": {"content": "| ON", "page": 61, "level": 2}}, {"headings_1": {"content": "- ON", "page": 60, "level": 2}}], [{"headings_0": {"content": "| ON", "page": 61, "level": 2}}, {"headings_1": {"content": "- ON", "page": 60, "level": 2}}]], "page": 61, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= ON", "metadata": {"headings": [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], "page": 61, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \nON \nON \nON \n8S \n(0000000006 \\| WLOL \n000\u2019000\u201900T \n\\| OOODVS Wdd OAWNsNd OZISNVIVZNE \n000\u2019000\u201900T \nOIIYVS Ad OsWNNd VeISvWNE \n000\u00b0000\u201900T \nOD0VS Wdd OAWNANd TeISNwng \n000\u2019000\u201900T \nODDVS Wdd OAWNANd VW \n000\u2019000\u2019007 \nOJIVS OAWNANE Irtvnvnng \n000\u2019000\u201900T \nODDVS Wdd OAWNsNd 3sONNE \n000\u2019000\u201900T \nOIIVS WAd IIvMana I1vmana \n000\u00b0000\u201800T \nODDVS Wad JIWMGN VIVONINNE \n000\u00b0000\u00b000T \nODDVS Wdd SIWMdnd SHVWYNNd \n000\u2018000\u201900T \nODDVS Wdd STIWNVM VHANVHY \n000 000 00T \nODDVS Wdd JIVNVM SAS LNAdNd 08 \n000\u2018000\u201900T \nODIVS WNAd FIVNVM VWOSLVNNE 6/ \n000\u2019000\u201900T \nOIDVS WAd F1VNVM JIOANVEYN \n000\u2019000\u201900T \nODDVS Wad FIVNVYM OANIHSNE ZZ \n000\u2019000\u201900T \nODDVS Wdd NONVAENE OSNOIAVNNE 9 \n000 000 007 \nNONVASNS SZ \n000\u2019000\u2019007 \nOIIVS WAd NDONVAENA 39NJQAVW \n000\u2019000\u2019007 \nODIVS WAd NDONVAaNE TIOTNaYNNa \n000\u2019000\u201900T \nOODVS Wad NONVAENE OSOMDING zZ \n000\u2019000\u201900T \nOIIVS Wad NONVAN IZOMYNAS TZ \n000\u2019000\u201900T \nODDVS Wdd NONVASNE NONVAGNE OZ \n000\u2019000\u201900T \nOdDVS Wd NONVAENS ViaWysni 69 \n000\u2019000\u201900T \nOIIVS WAd NDONVAANE TIOWVNNE 89", "metadata": {"headings": [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}, [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}], [{"headings_0": {"content": "= ON", "page": 61, "level": 6}}, {"headings_1": {"content": "| ON", "page": 61, "level": 2}}]], "page": 61, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000\u2019000\u2019007", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}, {"headings_1": {"content": "= ON", "page": 61, "level": 6}}], "page": 61, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODIVS WAd NDNVAaNE IAVIDI \n000\u2019000\u201900T \nOIIVS WAd ITvMmana IAVSNYNVMNE \nAppendix 6. Implementation of PDM projects \nSN. Parish Name Name of Project Number of Loan Amount as per \\| Total \nImplementation status Remark SACCO funded PRF SACCO records Amount of the project \nbeneficiaries \nL. Musese Musese PDM Piggery, 39 \nSACCO poultry \n", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}, {"headings_1": {"content": "= ON", "page": 61, "level": 6}}, [{"headings_0": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}, {"headings_1": {"content": "= ON", "page": 61, "level": 6}}], [{"headings_0": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}, {"headings_1": {"content": "= ON", "page": 61, "level": 6}}], [{"headings_0": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}, {"headings_1": {"content": "= ON", "page": 61, "level": 6}}], [{"headings_0": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}, {"headings_1": {"content": "= ON", "page": 61, "level": 6}}]], "page": 61, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Bumasikye Piggery, 30", "metadata": {"headings": [{"headings_0": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}, {"headings_1": {"content": "= ON", "page": 61, "level": 6}}], "page": 62, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Bumasikye", "metadata": {"headings": [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], "page": 62, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO poultry \nLoan beneficiaries received 32,521,210 All households started All funded enterprises had amounts ranging between \nimplantation of the funded started. Poultry projects need UGX.1,000,000 to \nenterprises \nveterinary attention as most of UGX.500,000 \nthem were affected by \nLoan beneficiaries received 32,521,210 amounts ranging between UGX.1,000,000 to \nCoccidiosis \nAll funded enterprises had All funded enterprises had started started. Piggery projects need veterinary attention as most of UGX.500,000 \nthem were affected by swine flu", "metadata": {"headings": [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}, [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}]], "page": 62, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Nabumali Central Piggery, 155 \nLoan beneficiaries received 82,000,000 \nAll funded enterprises had All funded enterprises had Nabumali PDM poultry, amounts ranging between started started \nSACCO fisheries, UGX.1,000,000 to \nhorticulture \nUGX.400,000 \nTotal 224 147,042,420 \\|", "metadata": {"headings": [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], "page": 62, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 7: Unaccounted for funds/Insufficiently vouched expenditure", "metadata": {"headings": [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], "page": 62, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Invoic EFT / Dep Audite e Invo Check Pay Distrib art d Numb ice Numbe ment ution Budget Line men Stat Amou er Date Description r Date Amount Charged t Supplier us nt Audit Remarks 01-670-120200- OCT/H 10/1 8910005010-9998- MASSA REC The attached report and EALTH/ 0/20 Being facilitation for site orientation in 20 150094 19/10 5,000,00 320076-0000-04- \\_ Heal WANGISI ONC 5,000,0 accountabilities : do not JP/05 22 health facilities for five days 1 /2022 0 227001 th JONATHAN ILED 00 relate to the voucher period 01-445-120200- 5 DEC/HL 22/1 8910005010-9998- MASSA REC /WHO/ 2/20 Being payment of SDA for VHTS during polio 311642 23/12 : 5,000,00 320022-0000-04- Heal WANGISI ONC 2,160,0 Not accounted for and no; 021 22 SIAS round 2. 6 /2022 0 227001 th JONATHAN ILED 00 activity report was attached DEC/HL 22/1 Being payment of SDA for parish level 01-445-120200- 8910005010-9998- NAKHUMIT REC /WHO/ 2/20 campaign supervision during polio SIAS round 311641 23/12 5,000,00 320022-0000-04- Heal SA OLIVER ONC 2,850,0 Not accounted for (No 03 22 5 /2022 0 227001 th 828595 ILED 00 accountability attached) MAR/H 07/0 Being payment subcounty level training and 01-451-120200- 8910005010-9998- REC L/ICHD 3/20 sensitization under ICHD and Mr CAMPAIGN 426610 16/03 5,000,00 320022-0000-04- Heal PIUS ONC 1,780,0 Not accounted for (No /O11 23 activities. 7 /2023 0 227001 th WANYERA ILED 35 accountability attached) 59 I. MAY/H 11/0 Being payment made in respect of conducting L/JHPI 5/20 performance review meeting with 53 EGO/06 23 \\|\\_coaches,and 31 sisikwasisi coaches. 01-670-120200- 8910005010-9998- REC Doubtful payments made : 526858 15/05 1,221,00 320076-0000-04- Heal NAMATAKA ONC 1,221,0 for review meeting held on 8 /2023 0 227001 th ROSE ILED 00 public holiday 01-445-120200- DEC/HL 22/1 8910005010-9998- MASSA REC : /WHO/ 2/20 Being payment of SDA for VHTS during polio 311642 23/12 5,000,00 320022-0000-04- Heal WANGISI ONC 2,160,0 Not accounted for (No : 021 22 SIAS round 2. 6 /2022 0 227001 th JONATHAN ILED 00 accountability attached MAR/H 07/0 Being payment subcounty level training and 01-451-120200- 8910005010-9998- REC L/ICHD 3/20 actives sensitization under ICHD and Mr CAMPAIGN 426611 16/03 5,000,00 320022-0000-04- Heal PENINA ONC 1,780,0 Not accounted for (No /010 23 1 /2023 0 227001 th NAFUYE ILED 35 accountability attached) \\_\\_ 01-445-120200- MAR/H 09/0 L/ICHD 3/20 Being payment for subcounty level /015 23 sensitization and training. MAY/H 02/0 Being payment for orienting 15 peer youth L/JHPI 5/20 champions attached to facilities about", "metadata": {"headings": [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}, [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}]], "page": 62, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8910005010-9998- WABWIRE REC \n426605 16/03 \n320022-0000-04- Heal JOSEPH ONC 1,780,0 Not accounted for (No 6 /2023 210,000 227004 \nth 818452 ILED 35 accountability attached)\\_ 01-451-120200- \n8910005010-9998- REC \nL/ICHD 3/20 sensitization under ICHD and Mr CAMPAIGN 426604 16/03 5,000,00 320022-0000-04- \nHeal YAKUBU ONC 1,780,0 Not accounted for (No /012 23 activities. \n8 /2023 0 227001 th SONGO ILED 35 accountability attached) 01-445-120200- \nDEC/HL 22/1 8910005010-9998- REC \n/WHO/ 2/20 Being payment of SDA for VHTS during polio 311641 23/12 5,000,00 320022-0000-04- \nHeal NAMONO ONC 2,160,0 Not accounted for (No 018 22 SIAS round 2. \n2 /2022 0 227001 th MONICA ILED 00 accountability attached) \nMAY/H 02/0 Being payment to conduct TWG together with L/JHPI 5/20 District FP focal persons for linkages and EGO/07 23 leverages. \n01-670-120200- \n8910005010-9998- MASAGWAY REC \n513377 03/05 2,380,99 320076-0000-04- Heal I AGNES ONC 1,008,9 Not accounted for (No \n6 /2023 5 227001 th 818296 ILED 95 accountability attached) 01-670-120200- \nKISOLO \nMAY/H 10/0 Being payment paid in respect of conducting \n8910005010-9998- STELLA REC Doubtful payments made L/JHPI 5/20 performance review meeting with 53 coaches 526797 15/05 5,000,00 320076-0000-04- Heal ABIGAIL ONC 5,000,0 for \n, review meeting held on EGO/05 23 and 31 sisikwasisi coaches. \n8 /2023 0 227001 th 728808 ILED 00 public holiday : \nMAR/H 07/0 Being payment subcounty level training and \n01-451-120200- \n8910005010-9998- REC \nL/ICHD 3/20 sensitization under ICHD and Mr CAMPAIGN 426615 16/03 5,000,00 320022-0000-04- Heal KHISA \nONC 1,780,0 Not accounted for (No /013 23 activities. \n2 /2023 0 227001 th JOHN ILED 35 accountability attached) DEC/HL 23/1 Being payment for audit of Health centres qtr1 \\| 313759 06/01 \n\\| 01-005-120200- Heal WAKANYAS REC \nNot accounted for (No /RBF/O 2/20 fy 2021/22. \n9 /2023 554,800 8910005010-0000- th I ROBERT ONC 1,177,4 accountability attached) \\* \n60", "metadata": {"headings": [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}, [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}], [{"headings_0": {"content": "Bumasikye", "page": 62, "level": 2}}, {"headings_1": {"content": "| 000\u2019000\u2019007", "page": 61, "level": 4}}]], "page": 63, "document_name": "Mbale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)) Program - 19", "62 Eausalion Deyelapment Art euer pal", "Ge (Oe eee - 25", "eee", "OTe NORA et - 33", "eee eee eee", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS neeee - 33", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 0 - - 33", "ATHER BERORT.ING BESPONSTELTTIES", "34", "nenn - i", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "34", " nn naenn nn", "6 :5 IMPLEMENTATION OF THE PARISH BEVELDPMENT MODEL nme - 34", "APPCNGiCES sssesceesesessesesesssesessecessensestsesesessecussesatsesesessnesessuavssenseseasatasessaassesesasaeitacarittacstststeacasies - 46"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Mbale Regional Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/chunks/Mbale Regional Referral Hospital Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..aa4b0aa228cae981487eacaadcb4c757e4da624c --- /dev/null +++ b/reports/chunks/Mbale Regional Referral Hospital Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nFINANCIAL STATEMENTS OF MBALE REGIONAL REFERRAL \nHOSPITAL \nON THE \nFOR TH E YEAR \nENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[], [], [], [], []], "page": 1, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- wo une nn \u00a9 - Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nTable of Contents... \nii nennen en nun aan EERIE eee \nLIS OP ACROIIY TIS. ii ae ..0..ssnianenennaniiinakiksinee i scum a \nTTS 1 \nBE FRI] fl een \nET AUDI Re \n1 EEE \n10 IMPLEMENTATION OF THE APPROWED! BILDET. \nfl sen nn een iii \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL ...........:csscccssesssesessessesenenerens 6 \nEMPHASTS OF MATTER... \n8 EEE i i i a RU \n30 DUTSTANDING COMMITMENTS..... \n8 unseren \n40 QUTST\u00c4NDING PENSION LABILT \n8 ans nenne nem \nOTHER MATTER... 8 nn nennen ynmare \n5.0 \nMANAGEMENT OF ESSENTIAL MEDICINES AND HEALTH SUPPLIES .............e 8 \nBEL TER ER De 14 an \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .............nene 15 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........... 15 \nOTHER BEPORTING RESPESINSTBILTTTERS ann 16 TREE \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISL\u00c4TION \n16 .u..:u:u..uu.uwu.n.nanunn;", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PSP", "metadata": {"headings": [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17 ann ann na SG SR a av Ga can co \nList of Acronyms- \nAcronym \\| Meaning \nGovernment of Uganda \u2014 es \\| \nani za \nICT \nInformation and Communication Technology \nInternational Organization of Supreme Audit Institutions \nISSAIs \nInternational Standards of Supreme Audit Institutions \nLGPPDA \nLocal Government Public Procurement and Disposal Authority \nMoFPED \nMinistry of Finance, Planning and Economic Development \nMoGLSD \nMinistry of Gender, Labour and Social Development \nAG \ni \ns S U \nPFMR \nPublic Finance Management Regulations \nUBA \nUganda Banker\u2019s Association \nUCF \nUganda Consolidated Fund \nUCLA \nUganda Consumer and Lender\u2019s Association \nUGX \nREPORT OF THE AUDITOR GENERAL =", "metadata": {"headings": [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- seas:", "metadata": {"headings": [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], "page": 4, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF MBALE REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30\"\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Mbale Regional Referral Hospital, 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 Mbale Regional Referral Hospital for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 4, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the Mbale Regional Referral Hospital 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 and I do not a \non these matters. \nThe mandate-of the Mbale Regional Referral Hospital is to implement the Nationai--- Health Policy Guidelines and improve the quality of life of the people in the Rwenzori region, to provide and make the essential drugs accessible to patients and to provide specialized and general health services in line with its referral status to the population within its area and even beyond. \nI 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. \nDuring the financial year 2022/2023,Mbale Regional Referral Hospital had an approved budget of UGX.24,427,662,969 out of which UGX.23,448,099,410 was warranted as shown below; \nBudget Warrants % age of warrants UGX (A) UGX (B) \n(B/A 11 Recurrent (Wage 12,436,252,824 12,436,252,824 8,174,410,145 \\_\\_7,194,846,586 \n\\|3 Development \\_3,817,000,000 3,817,000,000 \n\\| Total 24,427,662,969 23,448,099,410 \nOut of the total warrants of UGX.23,448,099,410, I reviewed activities/outputs worth UGX.22,143,384,604 (94%) as summarised in the table below; \nTable 2: Sample of budgeted outputs for the year \nSN Accoun Details \nActual Cumulative Cumul t Codes \nExpenditure Actual ative audited (UGX) Expenditure %age", "metadata": {"headings": [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "PSP", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 4, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "PSP", "page": 2, "level": 2}}], "page": 5, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ba expenditure (Payroll \\_ ot 12 \n618 12, 618 9 \n\\| 000 1 211101 Wage \u201a408, 657, 408,657, 53% audit/FS audit \nu 273104 Gratuity & Pension \n& \n273105 \n1,830,665,422 14,239,323,040 61% \n3 320020 HIV/AIDs Research, Healthcare 1,323,061,564 15,562,384,604 66% & Outreach Services \n4 320021 Hospital management and 2,801,000,000 18,363,384,604 78% support services \n5 3 Facilities \\| \\| \nMaintenance 3,780,000,000 22,143,384,604 94% \nNo \\_\\_\\_\\_\\| Observation -- - \u2014- -\u2014: \n\\_ \\| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "PSP", "page": 2, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "PSP", "page": 2, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "PSP", "page": 2, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "PSP", "page": 2, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "PSP", "page": 2, "level": 2}}]], "page": 5, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[11 Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "[11 Revenue Performance", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], "page": 6, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Performance of Non Tax Revenue \nAccording to the approved NTR estimates for the FYR The Accounting Officer 2022/2023, the hospital budgeted to collect UGX.0.35Bn should to ensure \n\\| during the year. By the end of the year, UGX.0.35Bn had initiate measures of \n\\| been collected representing a 100% performance \nincreasing revenue Approved Actual Variance collection. \nbudget Collections (UGX) \nUGX \n(UGX", "metadata": {"headings": [{"headings_0": {"content": "[11 Revenue Performance", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], "page": 6, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be ee", "metadata": {"headings": [{"headings_0": {"content": "Be ee", "page": 6, "level": 1}}, {"headings_1": {"content": "[11 Revenue Performance", "page": 6, "level": 3}}], "page": 6, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Revenues \nRevenues \nRL 350,000,000 350,425,555 -425,555 Revenue", "metadata": {"headings": [{"headings_0": {"content": "Be ee", "page": 6, "level": 1}}, {"headings_1": {"content": "[11 Revenue Performance", "page": 6, "level": 3}}, [{"headings_0": {"content": "Be ee", "page": 6, "level": 1}}, {"headings_1": {"content": "[11 Revenue Performance", "page": 6, "level": 3}}]], "page": 6, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ge", "metadata": {"headings": [{"headings_0": {"content": "Ge", "page": 6, "level": 2}}, {"headings_1": {"content": "Be ee", "page": 6, "level": 1}}], "page": 6, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Performance of GOU warrants \nThe hospital had an approved budget of \nThe MoFPED should UGX.24,427,662,967 from the various programs out of \nensure the release of which UGX. 23,448,099,410 were warranted resulting in a all the budgeted funds. shortfall of UGX.979,563,557 representing a 96%", "metadata": {"headings": [{"headings_0": {"content": "Ge", "page": 6, "level": 2}}, {"headings_1": {"content": "Be ee", "page": 6, "level": 1}}], "page": 6, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 6, "level": 1}}, {"headings_1": {"content": "Ge", "page": 6, "level": 2}}], "page": 6, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The performance of the warrants from each of the programs from which the hospital was allocated funds is shown in the table below; \nApproved \nBudget Warrants Variance Programme UGX UGX UGX \nHuman \nCapital \n23,448,099, \nDevelopment \\|24,427,662,967 410 979,563,55 \nThe UGX.979,563,557 that was not warranted was meant for the Recruitment of staff which was not implemented at all; \nAmount Activities Purpose of amme not not unimplemented warranted implemente activity \nd \nee of ~ 1 Human 979,563,557) Salaries Recruitment staff Capital \nDevelo \nment \nUn warranted funds lead to poor performance by the hospital since they can carry out all the intended \n\u2018No \\_\\| Observation = \nProgramme Human Capital \n23,448,0 Development 99,410 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under- utilization of warrants \nProgra Warrants Activities Reason for the mme not Utilized affected by underutilization the under of warrants", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 6, "level": 1}}, {"headings_1": {"content": "Ge", "page": 6, "level": 2}}, [{"headings_0": {"content": "performance.", "page": 6, "level": 1}}, {"headings_1": {"content": "Ge", "page": 6, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 6, "level": 1}}, {"headings_1": {"content": "Ge", "page": 6, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 6, "level": 1}}, {"headings_1": {"content": "Ge", "page": 6, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 6, "level": 1}}, {"headings_1": {"content": "Ge", "page": 6, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 6, "level": 1}}, {"headings_1": {"content": "Ge", "page": 6, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 6, "level": 1}}, {"headings_1": {"content": "Ge", "page": 6, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 6, "level": 1}}, {"headings_1": {"content": "Ge", "page": 6, "level": 2}}]], "page": 6, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_utilization_", "metadata": {"headings": [{"headings_0": {"content": "_utilization_", "page": 7, "level": 1}}, {"headings_1": {"content": "performance.", "page": 6, "level": 1}}], "page": 7, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Gratuity Delayed release of Capital 994,709,099 funds. Develop \nment \n\\|\\| 992,537,275 \nAs a result of failure to utilize warrants will affect; \nThe retired staff did not receive their and gratuity as e \nhad been planned. \nThe Accounting Officer explained that this was mainly because of technical failures in new Human Capital Management System (HCM). The Hospital has continued to engage Ministry of Public Service to resolve this", "metadata": {"headings": [{"headings_0": {"content": "_utilization_", "page": 7, "level": 1}}, {"headings_1": {"content": "performance.", "page": 6, "level": 1}}, [{"headings_0": {"content": "_utilization_", "page": 7, "level": 1}}, {"headings_1": {"content": "performance.", "page": 6, "level": 1}}], [{"headings_0": {"content": "_utilization_", "page": 7, "level": 1}}, {"headings_1": {"content": "performance.", "page": 6, "level": 1}}]], "page": 7, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "problem.", "metadata": {"headings": [{"headings_0": {"content": "problem.", "page": 7, "level": 2}}, {"headings_1": {"content": "_utilization_", "page": 7, "level": 1}}], "page": 7, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.4 \nAppropriateness of performance indicators and targets in the work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the out-puts. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements \nNo [Observation = 0 \\| Recommendation \\_\\_ Table showing performance indicators and tar \nNo of No. of \nactiviti Activitie activities Quanti \nes in\\|s with without ficatio \nthe clear clear n of \noutput perform perform output \ns ance ance s \nindicator indicator \ns and and \ntargets \n100% \nImplementation of outputs \nassessed the implementation of 3 (three) outputs that The Accounting Officer I \nhad been fully quantified with a total \nof eleven (11) should ensure that all worth UGX.10Bn and noted that; \nplanned activities are activities \ne Two (2) outputs with six (6) \nactivities and implemented fully in a expenditure worth UGX.6.2Bn were fully timely manner.", "metadata": {"headings": [{"headings_0": {"content": "problem.", "page": 7, "level": 2}}, {"headings_1": {"content": "_utilization_", "page": 7, "level": 1}}, [{"headings_0": {"content": "problem.", "page": 7, "level": 2}}, {"headings_1": {"content": "_utilization_", "page": 7, "level": 1}}], [{"headings_0": {"content": "problem.", "page": 7, "level": 2}}, {"headings_1": {"content": "_utilization_", "page": 7, "level": 1}}], [{"headings_0": {"content": "problem.", "page": 7, "level": 2}}, {"headings_1": {"content": "_utilization_", "page": 7, "level": 1}}], [{"headings_0": {"content": "problem.", "page": 7, "level": 2}}, {"headings_1": {"content": "_utilization_", "page": 7, "level": 1}}], [{"headings_0": {"content": "problem.", "page": 7, "level": 2}}, {"headings_1": {"content": "_utilization_", "page": 7, "level": 1}}], [{"headings_0": {"content": "problem.", "page": 7, "level": 2}}, {"headings_1": {"content": "_utilization_", "page": 7, "level": 1}}], [{"headings_0": {"content": "problem.", "page": 7, "level": 2}}, {"headings_1": {"content": "_utilization_", "page": 7, "level": 1}}]], "page": 7, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "problem.", "page": 7, "level": 2}}], "page": 8, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "One (1) output with five (5) activities worth e \nUGX.3.8Bn was partially implemented. Out of the \nfive (5) activities, the hospital fully implemented one (1) activity and four (4) activities were partially", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "problem.", "page": 7, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "problem.", "page": 7, "level": 2}}]], "page": 8, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], "page": 8, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Refer to Appendix 1. \nTable showing \nNo o No. of No o \\| \nactivitie Activities activitie s in the fully \ns \noutput implemen \npartially\\| i ted \nimplem \n\u201cBF: 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 RRH 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 the Regional Referral Hospital 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; \nMbale RRH had a wage budget of UGX.10,305,757,441 out of which UGX.10,305,757,440 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 Mbale RRH had an approved wage budget of UGX. 9.3B, \nand obtained supplementary funding of UGX.1B resulting into \na revised wage budget of UGX.10.3B which was all \nwarranted. \nOut of the total warrants, UGX.10,305,757,440 was utilized \nby the Mbale RRH and there were no un-utilized warrants. \nPaymen Unspent Balance UGX. Bn \n2.2 Inconsistencies in Employee Details \nA total of 331 employees on the payroll had inconsistencies I \nadvised the in their dates of birth, captured in the payroll and data Accounting Officer to captured by NIRA on the National IDs. The information is engage the affected", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}]], "page": 8, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation \n-Recommendation Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the I advised the accuracy of the payroll including planning, budgeting and Accounting Officer to payments for the period of four years (2019/2020- reconcile payrolls on a 2022/2023). \nmonthly basis to ensure that salaries I noted that; \nare paid accurately as oe All employees were paid salary timely in the period under per the salary scales review leading to no accumulation of arrears. \nand budget for annual oe Under-remittance of UGX.1,275,409,824 of statutory salary increments deductions were made by the RRH during the period. \nwhere necessary. In e Over-remittance of UGX.82,158,196 and under- addition, the HCM remittance of UGX.10,471,690 of non-statutory system should be deductions were made by the RRH during the period. \nreviewed to automate the increments since Underpayment negatively affects the employees\u2019 livelihood as they are based on well as their terminal benefits while; over-payments caused a individual appointment financial loss to the Government. \nanniversaries.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], "page": 10, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer did not respond on this issue. b) Delayed deletion of employees from the payroll Delayed deletion of employees from the payroll I advised the I noted that UGX.42,714,099 was paid to 7 staff who had Accounting Officer to either been retired, transferred, absconded or died. These initiate a process of resulted into financial loss to government. deleting these names on the payroll. For Delayed removal of staff from payroll resulted into financial staff on transfer of loss to Government. service, the Accounting Officer should initiate a The Accounting Officer acknowledged the observation, process of transfer of however, indicated that the extra amounts paid were salary payment to their recovered from the respective individual, but no evidence of new duty stations. recovery was availed to this effect. c) Review of the Mbale RRH Staff Establishment I advised the e Out of 443 approved positions, a total of 352 positions Accounting Officer to were filled leaving a gap of 91 vacant positions. engage the Health e The RRH did not have an approved and costed staff Service Commission establishment for primary, secondary and\\_ tertiary and the Ministry of institutions while the staff structure for health facilities Health and MoFPED to issued by Ministry of Health was not incorporated into have these positions the Mbale RRH structure. filled. EMPHASIS OF MATTER\u201d - - Without qualifying my opinion, I draw attention to the following matters in the financial statements of Mbale RRH that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements. 3.0 OUTSTANDING COMMITMENTS Reported in the statement of financial position and supported by Note 27(a) to the financial statements are payables amounting to UGX.413,392,974 relating to outstanding claims for goods and services which were irregularly incurred as domestic arrears outside the approved estimates appropriated by Parliament. This is contrary to section 15 (3) of the Public Finance Management Act, 2015. Failure to comply with commitment control system poses the risk of poor control and management of entity commitments. Accumulation of un-sustainable arrears and delays in settlement of such obligations are a risk to the organisational image. The Accounting Officer attributed this to inadequate funds but committed to clear the outstanding payables. I advised the Accounting Officer to comply with the commitment control system to avoid accumulation of unnecessary domestic arrears by making budget provisions to clear all due obligations. 4.0 OUTSTANDING PENSION", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}]], "page": 10, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.226,871,044.", "metadata": {"headings": [{"headings_0": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], "page": 11, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to make timely payments of gratuity adversely affects the livelihoods of the", "metadata": {"headings": [{"headings_0": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 8, "level": 1}}], "page": 11, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pensioners.", "metadata": {"headings": [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], "page": 11, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the MoFPED to ensure that these arrears are subsequently paid. \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 \n5.1 Delayed delivery of-drugs \nExamination of stores records revealed that management experienced delays in delivery of medicines and sundries to the hospital by National Medical Stores. The Table below refers; \nOrder Date \\| Delivery Deadline I Dates Date \nLead time (delays) \nOrdered \ndelivered \nCycle One 5/07/2022 16/08/2022 27/07/22 -20 Cycle Two 2/09/2022 12/10/2022 m 27/10/2022 15 Cycle 30/10/2022 08/12/2022 15/02/2023 69 Three \nCycle Four Sram 03/02/2023 16/03/2023 \\| 41 \n\\| \nES Six 20/04/2023 30/05/2023 04/07/2023 34 1 \nCycle Five 21/02/2023 03/04/2023 Te 17/05/2023 44 Total \\| 183 \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer explained that National Medical Stores which is the sole supplier of medical drugs and therefore is responsible for the delays in delivering these drugs. \nThe Accounting Officer should to engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}, [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}]], "page": 11, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.2 Expired Chapter 8.2 of the M.O.H essential medicines and health supplies management Manual (EMHS) 2018, requires that all expired medicines are recorded in a register along with the price and that at the end of a reporting period (quarterly), the total value of expired stock that has expired are to be calculated and included in the facility\u2019s regular reports. It also requires the Accounting Officer to Designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. An inspection of the Hospital stores and an analysis of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs Appendix 2. Furthermore, Management did not provide the values of the expired drugs and did not budget for the disposal of the expired drugs. 5.3 Stock-Outs and Non-Delivery of Medicines and Medical Supplies An interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs. Details in Appendix 3. Drug stock-outs are not only detrimental to the life of patients who need these drugs, but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. The Accounting Officer explained that the demand is very high compared to the population and yet there is a low budget for drugs\u2019 supply and procurement. The Accounting Officer should engage the Ministry of Finance to allocate more funds for drugs. Management should also consider requesting donors to supply essential drugs since the uptake of some drugs by patients is low. 5.4 Understaffing in Health Facilities Section 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public Service detailing out the staff structures that need to be adequately filled for efficient and effective service delivery. Section 3.5.2. of the Health Sector Service Standards& Service Delivery Standards 2016, the Hospital Staffing level should be up to 95% of the recommended minimum staffing norms. I noted that the hospital has an approved structure of 443 positions, 352 are filled leaving 91 posts vacant representing 21%. Most critical gaps were", "metadata": {"headings": [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}, [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}], [{"headings_0": {"content": "pensioners.", "page": 11, "level": 1}}, {"headings_1": {"content": "UGX.226,871,044.", "page": 11, "level": 8}}]], "page": 12, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "physiotherapy.", "metadata": {"headings": [{"headings_0": {"content": "physiotherapy.", "page": 14, "level": 8}}, {"headings_1": {"content": "pensioners.", "page": 11, "level": 1}}], "page": 14, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "theatres, \nhospital ward verandas. Some of the patients were sleeping or the floor as shown in the pictures below,", "metadata": {"headings": [{"headings_0": {"content": "physiotherapy.", "page": 14, "level": 8}}, {"headings_1": {"content": "pensioners.", "page": 11, "level": 1}}, [{"headings_0": {"content": "physiotherapy.", "page": 14, "level": 8}}, {"headings_1": {"content": "pensioners.", "page": 11, "level": 1}}]], "page": 14, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Casuality ward", "metadata": {"headings": [{"headings_0": {"content": "Casuality ward", "page": 15, "level": 1}}, {"headings_1": {"content": "physiotherapy.", "page": 14, "level": 8}}], "page": 15, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Hospital Administration has improvised space in corridors for patients since the wards can\u2019t accommodate the big number of patients.", "metadata": {"headings": [{"headings_0": {"content": "Casuality ward", "page": 15, "level": 1}}, {"headings_1": {"content": "physiotherapy.", "page": 14, "level": 8}}], "page": 15, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 15, "level": 2}}, {"headings_1": {"content": "Casuality ward", "page": 15, "level": 1}}], "page": 15, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paediatric ward \nThe ward is congested with limited beds and many mothers taking care of their sick babies in the ward corridors. \nWard verandahs \nMany patients and their care takers stay on the verandas \nwith some since the space within the wards is not \nenough. Bee Tr \nCongestion in the Referral Hospital means that most patients do not get the required medical services and some are left unattended to and die. \nThe Accounting Officer explained that the facilities at the hospital and the structures are not enough for the population of about 5 million people. Management also explained they receive about 450 patients daily and this number is too big for the structures available. \nThe Accounting Officer should continue engaging Ministry of Health and Ministry of Finance about the need to allocate funds to completion of the surgical complex as it will help in reducing the congestion in wards. \n5.6 Dilapidated \nThe Public Service Standing Orders state that the management of all Government properties in a given Ministry, Department or Local Government is the direct responsibility of the Responsible Officer, who shall make arrangements for the maintenance of such properties. Similarly, Paragraph 16.2 of the Treasury Instruction 2017 requires the Accounting Officer to prepare a budget for asset maintenance", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 15, "level": 2}}, {"headings_1": {"content": "Casuality ward", "page": 15, "level": 1}}, [{"headings_0": {"content": "\u2014 |", "page": 15, "level": 2}}, {"headings_1": {"content": "Casuality ward", "page": 15, "level": 1}}], [{"headings_0": {"content": "\u2014 |", "page": 15, "level": 2}}, {"headings_1": {"content": "Casuality ward", "page": 15, "level": 1}}], [{"headings_0": {"content": "\u2014 |", "page": 15, "level": 2}}, {"headings_1": {"content": "Casuality ward", "page": 15, "level": 1}}], [{"headings_0": {"content": "\u2014 |", "page": 15, "level": 2}}, {"headings_1": {"content": "Casuality ward", "page": 15, "level": 1}}], [{"headings_0": {"content": "\u2014 |", "page": 15, "level": 2}}, {"headings_1": {"content": "Casuality ward", "page": 15, "level": 1}}], [{"headings_0": {"content": "\u2014 |", "page": 15, "level": 2}}, {"headings_1": {"content": "Casuality ward", "page": 15, "level": 1}}]], "page": 15, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "annually.", "metadata": {"headings": [{"headings_0": {"content": "annually.", "page": 15, "level": 1}}, {"headings_1": {"content": "\u2014 |", "page": 15, "level": 2}}], "page": 15, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Audit inspection of Hospital staff houses revealed that some of them were \nThe Accounting Officer attributed this to funding gaps. \nze: \nThe Accounting Officer should carry out an infrastructure assessment to establish or confirm whether or not the structures shouldn\u2019t be condemned and destroyed as \nsoon as possible. \n6.0 STATUS OF COMPLETION OF THE SURGICAL COMPLEX BUILDING & \nINTENSIVE CARE UNIT (ICU) \n6.1 Phase \nThe surgical complex was prioritized to be built by the Ministry of Health and that of Finance at a cost of UGX.6Bn with effect from the financial year 2014/2015. Construction of Phase II of the surgical complex building commenced on 4th May 2020 after the contractor (Ms. Zhongmei Engineering) possessed the site on 22nd April 2020. The expected completion date for this phase was 3rd August 2022. \nThe scope of works for phase II included completion of the structural frame from second floor up to roof and first fix for mechanical and electrical works. \nAn inspection of the project on 23 November, 2023. The following were observed; ef i eC \\|", "metadata": {"headings": [{"headings_0": {"content": "annually.", "page": 15, "level": 1}}, {"headings_1": {"content": "\u2014 |", "page": 15, "level": 2}}, [{"headings_0": {"content": "annually.", "page": 15, "level": 1}}, {"headings_1": {"content": "\u2014 |", "page": 15, "level": 2}}], [{"headings_0": {"content": "annually.", "page": 15, "level": 1}}, {"headings_1": {"content": "\u2014 |", "page": 15, "level": 2}}], [{"headings_0": {"content": "annually.", "page": 15, "level": 1}}, {"headings_1": {"content": "\u2014 |", "page": 15, "level": 2}}], [{"headings_0": {"content": "annually.", "page": 15, "level": 1}}, {"headings_1": {"content": "\u2014 |", "page": 15, "level": 2}}], [{"headings_0": {"content": "annually.", "page": 15, "level": 1}}, {"headings_1": {"content": "\u2014 |", "page": 15, "level": 2}}], [{"headings_0": {"content": "annually.", "page": 15, "level": 1}}, {"headings_1": {"content": "\u2014 |", "page": 15, "level": 2}}]], "page": 15, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "El", "metadata": {"headings": [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], "page": 16, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nSr \n\\| No evidence of neither contractor nor his \n\\| staff \ne premises were locked. Er ur mm Hee ee \nTER ! Alt: in \nbores wre \nStatus of surgical complex as seen \nOpen door flame on the 2nd floor liable to fromievel2 \\_ \\| Incidents \\_ \n00 \n6.2 re-modelling \n0 Undercoat forthe exterior and interior walling was complete. o Works on the variation for the walk-way were complete. \nCeilings awaiting on\\_ installation \n\\| \nEen \nInstalled ICU equipment awaiting oxygen \u201aof oxygen trunking before they and power connections \n\\|", "metadata": {"headings": [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}, [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}], [{"headings_0": {"content": "El", "page": 16, "level": 2}}, {"headings_1": {"content": "annually.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| r =", "metadata": {"headings": [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], "page": 17, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ie \ni\\} \nRie \nee \nInstalled ICU equipment \n\\_\\_\\_ Finalised ICU washrooms \\_ \nDelayed completion of the project implies delayed service delivery to the people. \nThe delayed completion was attributed to inadequate funding. \nThe Accounting Officer should liaise with the MoFPED to ensure availability of funds \nfor completion of the project. \nperformed, I conclude that--there--is- a -material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mbale RRH. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Mbale RRH ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}, [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}]], "page": 17, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial \nstatements. \nAs part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \nIdentify and assess the risks of material misstatement of the financial statements, e \nwhether 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. \nevidence obtained up to the date of my auditor's report. However, future events or conditions may cause the Mbale RRH to fail to deliver its mandate. \ne Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair", "metadata": {"headings": [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}, [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}], [{"headings_0": {"content": "| r =", "page": 17, "level": 2}}, {"headings_1": {"content": "El", "page": 16, "level": 2}}]], "page": 18, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "presentation.", "metadata": {"headings": [{"headings_0": {"content": "presentation.", "page": 19, "level": 2}}, {"headings_1": {"content": "| r =", "page": 17, "level": 2}}], "page": 19, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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. \nI 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. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOTHER REPORTING RESPONSIBILITIES \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \nThere were no material findings in respect of the compliance criteria for the applicable subject matters are as follows;", "metadata": {"headings": [{"headings_0": {"content": "presentation.", "page": 19, "level": 2}}, {"headings_1": {"content": "| r =", "page": 17, "level": 2}}, [{"headings_0": {"content": "presentation.", "page": 19, "level": 2}}, {"headings_1": {"content": "| r =", "page": 17, "level": 2}}], [{"headings_0": {"content": "presentation.", "page": 19, "level": 2}}, {"headings_1": {"content": "| r =", "page": 17, "level": 2}}], [{"headings_0": {"content": "presentation.", "page": 19, "level": 2}}, {"headings_1": {"content": "| r =", "page": 17, "level": 2}}], [{"headings_0": {"content": "presentation.", "page": 19, "level": 2}}, {"headings_1": {"content": "| r =", "page": 17, "level": 2}}]], "page": 19, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 20, "level": 2}}, {"headings_1": {"content": "presentation.", "page": 19, "level": 2}}], "page": 20, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Implementation of Planned Outputs \nFully implemented out-puts 1 \n. Expenditure Total Number - \n\\| \nSN Program Budget Output of \n' UGX(000) Number of activities activities in fully theoutput. implemented 2... \nnn \nns \nne \n: \n1 12-Human Capital Development 320020-HIV/AIDs Research, Healthcare & \nBu Outreach 3,424,000 \n= I 3 3 Services \n2 12-Human Capital Development 320021-Hospital management and support services \ni", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 20, "level": 2}}, {"headings_1": {"content": "presentation.", "page": 19, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 20, "level": 2}}, {"headings_1": {"content": "presentation.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 20, "level": 2}}, {"headings_1": {"content": "presentation.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 20, "level": 2}}, {"headings_1": {"content": "presentation.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 20, "level": 2}}, {"headings_1": {"content": "presentation.", "page": 19, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 20, "level": 2}}, {"headings_1": {"content": "presentation.", "page": 19, "level": 2}}]], "page": 20, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,801,000 u 3", "metadata": {"headings": [{"headings_0": {"content": "2,801,000 u 3", "page": 20, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 2}}], "page": 20, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Total 6,225,000 6 6 \nPartially Implemented out-puts 2 SN Program \nBudget Output \nExpenditure Total Number of Number of Number of activities UGX(000) actvities in the activities partially output. fully implemented. implement \n1 12-Human Capital 3-Facilities Maintenance 3,780,000 5 1 4", "metadata": {"headings": [{"headings_0": {"content": "2,801,000 u 3", "page": 20, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 2}}, [{"headings_0": {"content": "2,801,000 u 3", "page": 20, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 2}}], [{"headings_0": {"content": "2,801,000 u 3", "page": 20, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 2}}], [{"headings_0": {"content": "2,801,000 u 3", "page": 20, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 2}}], [{"headings_0": {"content": "2,801,000 u 3", "page": 20, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 2}}]], "page": 20, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 20, "level": 3}}, {"headings_1": {"content": "2,801,000 u 3", "page": 20, "level": 3}}], "page": 20, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17 \nAppendix 2: Expired Drugs \n\\| Sn Description \u2018\\| Quantity Expiry Date \n\\| \\| Batch 1 Auto Birirubin T \n\\_\\| 2 packets 23-May 21005 2 Auto Birirubin D \n3 packets \\| 23-May \\| 21005 \\| 3 Humatrol P \n1 packet 23-Sep 452400 4 INA Qcsoln Humalyteplus \n1 tin m 23-Aug iu 202108 \\| 5 Conditioner 1 tin 23-Oct 202110 \\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 20, "level": 3}}, {"headings_1": {"content": "2,801,000 u 3", "page": 20, "level": 3}}, [{"headings_0": {"content": "Development", "page": 20, "level": 3}}, {"headings_1": {"content": "2,801,000 u 3", "page": 20, "level": 3}}], [{"headings_0": {"content": "Development", "page": 20, "level": 3}}, {"headings_1": {"content": "2,801,000 u 3", "page": 20, "level": 3}}]], "page": 20, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| HPU Catridges", "metadata": {"headings": [{"headings_0": {"content": "| HPU Catridges", "page": 21, "level": 3}}, {"headings_1": {"content": "Development", "page": 20, "level": 3}}], "page": 21, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02 boxes (60) \n23-Oct \\| 1000458548 \\| 7 Single Use DBS Kits \n50 pieces I 21-Oct 14103-2 8 Pyridoxide 25 Mg 21(1000) \nI \n\\| 23-Oct 7020 9 Weekly Cleanin Soin \n1 \\| 23-Oct \\| 202110 10 HIV/Syphilis Dou \\| 05\\*25T 23-Oct O6ADG \\| 11 Phenobarbital Injection \nu 1 75\\*10 23-Oct 2102 \\_ 12 Tetanus Antitoxin Injection 30 IB 23-Nov I 039/A029 13 CIS-A Tracurium Injection 01\\*5 23-Nov WT201 14 \\| Bendro Tablets \n\\| 3\\*1000 \\|. 23-Nov I T06104 15 Rifapentine/Isoniazid 181 packet 23-Dec NIE 220 16 Hemolynac 3N \\| OF LL \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| HPU Catridges", "page": 21, "level": 3}}, {"headings_1": {"content": "Development", "page": 20, "level": 3}}, [{"headings_0": {"content": "| HPU Catridges", "page": 21, "level": 3}}, {"headings_1": {"content": "Development", "page": 20, "level": 3}}], [{"headings_0": {"content": "| HPU Catridges", "page": 21, "level": 3}}, {"headings_1": {"content": "Development", "page": 20, "level": 3}}], [{"headings_0": {"content": "| HPU Catridges", "page": 21, "level": 3}}, {"headings_1": {"content": "Development", "page": 20, "level": 3}}], [{"headings_0": {"content": "| HPU Catridges", "page": 21, "level": 3}}, {"headings_1": {"content": "Development", "page": 20, "level": 3}}]], "page": 21, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 23-May 2140086", "metadata": {"headings": [{"headings_0": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, {"headings_1": {"content": "| HPU Catridges", "page": 21, "level": 3}}], "page": 21, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17 Special Wash Solution \n8 packets\\*12 23-Jul I 21004 L 18 XLD Agar 1 23-Sep 408809 19 Cleanac-3 \n1 \\| 23-May + 2230073 \\| 20 Hemolynac-5 17 \n23-May \\| 2150089 \n21 HBSAG RTS 2 I 23-Oct 2010087 22 \\| Ft4 Elisa TA 23-May I 21004 \\| \n18 \nAppendix 3: Stock-Outs and Non-Delivery \nof Medicines and Medical Supplies Sn IT Description Code 1 Amlodipine 5mg Tablets \n220522 2 Carbamazepine 200mg Tablet \n220100 3 Fluoxetine 20mg Cap \n220862 4 Haloperidol Tablets 10mg \n220303 5 Predinisolone 5mg Tablet", "metadata": {"headings": [{"headings_0": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, {"headings_1": {"content": "| HPU Catridges", "page": 21, "level": 3}}, [{"headings_0": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, {"headings_1": {"content": "| HPU Catridges", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, {"headings_1": {"content": "| HPU Catridges", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, {"headings_1": {"content": "| HPU Catridges", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, {"headings_1": {"content": "| HPU Catridges", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, {"headings_1": {"content": "| HPU Catridges", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, {"headings_1": {"content": "| HPU Catridges", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, {"headings_1": {"content": "| HPU Catridges", "page": 21, "level": 3}}], [{"headings_0": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, {"headings_1": {"content": "| HPU Catridges", "page": 21, "level": 3}}]], "page": 21, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 220494", "metadata": {"headings": [{"headings_0": {"content": "| 220494", "page": 22, "level": 2}}, {"headings_1": {"content": "| 23-May 2140086", "page": 21, "level": 4}}], "page": 22, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Sodium Valproate 300mg Tabs \n220069 7 Sodium Valproate 500mg Tabs", "metadata": {"headings": [{"headings_0": {"content": "| 220494", "page": 22, "level": 2}}, {"headings_1": {"content": "| 23-May 2140086", "page": 21, "level": 4}}, [{"headings_0": {"content": "| 220494", "page": 22, "level": 2}}, {"headings_1": {"content": "| 23-May 2140086", "page": 21, "level": 4}}]], "page": 22, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "220056 8 Trifluoperazine 5mg Tablet \n9 Aminocaproic Acid 59/100ml Injection \n10 Anti D Immunoglobulin 300mcg/MI \n11 Cefotaxime Sodium Powder For Injection 1gm Vial \n12 Enoxaparin 40mg/0.4ml,0.4ml Vol,Pre-Filled Syring \n13 Epinephrine (Adrenaline) 1mg/MI Inj Iv/Im/Sc \n14 Fluphenazine 25mg/MI Injection \n15 Gentamycin 80mg/2ml Inj Iv/Im \n16 Haloperidol Decanoate 50mg/MI Depot Injection \n17 \\| Helopetical 5mg/iml Injection \n18 Insulin Mixtard Human 100iu/MI 10 MI \n19 Iron Sucrose Injection, 20mg/MI!, 5ml Single Dose Vials \n20 Ketamine 500mg/10ml Injection Iv/Im \n21 Lidocaine Hcl 2% Injection 20-50ml Vial \n32 \\| Mannitol 20% 100ml Infusion \n23 Promethazine Injection 25mg/MI 2ml Amp \n[ 24 Propofol 10 Mg/MI, 20mI-50mI Vial, Injectable", "metadata": {"headings": [{"headings_0": {"content": "| 220494", "page": 22, "level": 2}}, {"headings_1": {"content": "| 23-May 2140086", "page": 21, "level": 4}}], "page": 22, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 22, "level": 3}}, {"headings_1": {"content": "| 220494", "page": 22, "level": 2}}], "page": 22, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "anes \n215909 \n215024 \u2014", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 22, "level": 3}}, {"headings_1": {"content": "| 220494", "page": 22, "level": 2}}], "page": 22, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "je", "metadata": {"headings": [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], "page": 22, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "215429 215165 215180 215205 a 215217 \n\\| \n215240 \n211300 \nI 211305 \n215021 \n215022 \n215033 \n19 \nSn Description Code \n25 Rabies Vaccine 0.5ml Inj 1 Dose \n217070 \nu Chloride 100mg/2ml Injection \n\u2014 \n311475 \n27 Thiopental Sodium 500mg Ampoule \n211485 \n28 Tranexamic Acid Injection \n220986 \n\\| Tetracycline 1% Eye Ointment 3.5g Tube \n202064 \n30 Diazepam 2.5mg Suppositories \n220177 \nB 31 Halothane Inhalation 250ml \n211015 \n32 Isoflurane 250ml Inhalation \n520002 \n20", "metadata": {"headings": [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}, [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}], [{"headings_0": {"content": "je", "page": 22, "level": 4}}, {"headings_1": {"content": "_|", "page": 22, "level": 3}}]], "page": 22, "document_name": "Mbale Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Mbarara District Local Government Report of the Auditor General,2023.chunks.json b/reports/chunks/Mbarara District Local Government Report of the Auditor General,2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..d0ca7f4571307c364ba83e5c1e0413b9ba8a5104 --- /dev/null +++ b/reports/chunks/Mbarara District Local Government Report of the Auditor General,2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MBARARA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [[], []], "page": 1, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGUTAT", "metadata": {"headings": [{"headings_0": {"content": "ORIGUTAT", "page": 1, "level": 2}}], "page": 1, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mm \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGUTAT", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGUTAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGUTAT", "page": 1, "level": 2}}]], "page": 1, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGUTAT", "page": 1, "level": 2}}], "page": 2, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table of Corkenisi \nii sen anna anna annnan sen ea OPT ON i ress erences ean ceraexei-nenncaanescennce RER BES FORINT 1 ie AUD A ie 2 \n1 eee eee eee 1.0 Implementation of the Approved BUGet .........cccceccsssceescscssnscssssssesscssscsessesssnsesatentesaeetens 1 2.0 Management of the Government Salary Payroll.........ueeeseesenssnennsnnanennnennennenn 9 EPP iets IF DENE TER euer i. 3.0", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGUTAT", "page": 1, "level": 2}}], "page": 2, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets... 11 OTHER, MATTER scssasasivnscwsasienwsssnncessaens 11 ses telentssavenectnrsari av satsatiekciiats is idadincesucnennacinnnencononnavannonnonenvan 4.0 Implementation Of Key Government Grants/Programmes ............nneennneeennnnnnnnnnennnn 11 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... eee 12 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program....................... 16 4.3 Education Development Grant...........cccesecccssseseeseecsesesenscecseseseseeecsestevsesesesecssesessescnstecneeseaee 18 4.4 Micro Scale Irrigation \n21 oo... cccccscssescessscsesecsceecsssesessessvscsecscsesessneesesasssessesissevsunensevsvaneaseess 43 MWansllianal Road Rehabilitation Garten 22 4.6: Diher Entity Specifie Findtgs.aa \n25 use nn nn. 4.7 Uganda Women Enterprise Program(UWEP) recoveries \n26 ...unusnesnsnennsneneennnennennnnennennen 78 Sa nn \n27 ca RRR 4.9 Performance Of UGaNda Road Fund... \n28 cnr a wprpvrny snes STIER TEPC een 29 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........cccccccscesssessessesesees 30 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...................- 30 OTHER REPORTING RESPONSIBILTTIES 31 \u00abcusoon een REPORT ON THE AUDIT OF COMPLIANCE WITA LESISLATION \n31 eu. \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGUTAT", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGUTAT", "page": 1, "level": 2}}]], "page": 2, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym | Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym | Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local _ Government", "metadata": {"headings": [{"headings_0": {"content": "Local _ Government", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nDLG District \\| , \nSE \nGoU Government of Uganda \nHCMS Human Capital Management System \n\\| Information and Communication Technology \nICT \n\\| INTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \\| Integrated Personnel and Payroll system \n\\| \\| International Standards of Supreme Audit Institutions \nISSAIs \na \nLGFAM Government Financial \\|", "metadata": {"headings": [{"headings_0": {"content": "Local _ Government", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "Local _ Government", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Local _ Government", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[Local", "metadata": {"headings": [{"headings_0": {"content": "[Local", "page": 3, "level": 2}}, {"headings_1": {"content": "Local _ Government", "page": 3, "level": 1}}], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \nand Accounting Manual, 2007\u00b0 \\| \nLGFAR Local Government Financial and Accounting 2007 \nM Manual, \nLocal Government Public Procurement and Disposal Authority LGPPDA \nLLG \nLower Local Governments LR Local Revenue \nMDAs \nMinistries, Departments and Agencies \nMoES \\| Ministry of Education Development", "metadata": {"headings": [{"headings_0": {"content": "[Local", "page": 3, "level": 2}}, {"headings_1": {"content": "Local _ Government", "page": 3, "level": 1}}, [{"headings_0": {"content": "[Local", "page": 3, "level": 2}}, {"headings_1": {"content": "Local _ Government", "page": 3, "level": 1}}], [{"headings_0": {"content": "[Local", "page": 3, "level": 2}}, {"headings_1": {"content": "Local _ Government", "page": 3, "level": 1}}], [{"headings_0": {"content": "[Local", "page": 3, "level": 2}}, {"headings_1": {"content": "Local _ Government", "page": 3, "level": 1}}], [{"headings_0": {"content": "[Local", "page": 3, "level": 2}}, {"headings_1": {"content": "Local _ Government", "page": 3, "level": 1}}], [{"headings_0": {"content": "[Local", "page": 3, "level": 2}}, {"headings_1": {"content": "Local _ Government", "page": 3, "level": 1}}], [{"headings_0": {"content": "[Local", "page": 3, "level": 2}}, {"headings_1": {"content": "Local _ Government", "page": 3, "level": 1}}]], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic MoGLSD Ministry of Gender, Labour \n\\_\\| \\| \nand Social Development \nMoLG \n\\| Ministry of Local Government \nNAA \nNational Audit Act \nNTR Non-Tax Revenue \\| \nOAG \nOffice of the Auditor General \nPBS Program Budgeting System \\| ins \nPCA \n\\| Payroll Consults Africa \n. \\_ \nPDMS Payroll Deduction \\| \n\\_ Management System \nke \nPDU Procurement & Disposal Unit \nPFMA \nPublic Finance Management Act \ni \\_ \\| \\| Regulations PFMR \nPublic Finance Management \nPPDA \nPublic Procurement & Disposal of Public Assets \nPS/ST Permanent Secretary / Secretary to Treasury \n. \nTSA \n\\| Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}, [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "[Local", "page": 3, "level": 2}}]], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ir", "metadata": {"headings": [{"headings_0": {"content": "Ir", "page": 3, "level": 4}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \nTSSA Treasury Sub Single Account UBA Uganda Banker's Association \n. Br \nmare \nUCF Uganda Consolidated Fund \n\\| Uganda Consumer and Lender\u2019 Association \n\\| \nUCLA s \\|", "metadata": {"headings": [{"headings_0": {"content": "Ir", "page": 3, "level": 4}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}, [{"headings_0": {"content": "Ir", "page": 3, "level": 4}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "Ir", "page": 3, "level": 4}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}]], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Uganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Intergovernmental Fiscal Transfers Program for Results", "page": 3, "level": 3}}, {"headings_1": {"content": "Ir", "page": 3, "level": 4}}], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "| Uganda Intergovernmental Fiscal Transfers Program for Results", "page": 3, "level": 3}}], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MBARARA 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 Mbarara 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", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "| Uganda Intergovernmental Fiscal Transfers Program for Results", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "| Uganda Intergovernmental Fiscal Transfers Program for Results", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "| Uganda Intergovernmental Fiscal Transfers Program for Results", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "| Uganda Intergovernmental Fiscal Transfers Program for Results", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "| Uganda Intergovernmental Fiscal Transfers Program for Results", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "| Uganda Intergovernmental Fiscal Transfers Program for Results", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "| Uganda Intergovernmental Fiscal Transfers Program for Results", "page": 3, "level": 3}}]], "page": 3, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "statements, including a summary of significant accounting policies.", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 4, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In my opinion, the financial statements of Mbarara District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 4, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \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 Mbarara 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. 39,979,059,177 out of which UGX. 36,928,294,110 were warranted as shown in the table below; \nBudget Warrants % age UGX (A) UGX (B) (B/A) [1 \\| (Wage) Recurrent \n\u2014\\_\u2014\\_ \\| \\_\\_70,289,188,2017 \n19,191,331,922 95 \\| \\| Recurrent (Non-wage) 12,843,330,625 11,160,469,791 87 Development 6,846,540,351 6,576,492,397 96 Total 39,979,059,177 36,928,294,110 \nOut of the total warrants of UGX.36,928,294,110 I reviewed the utilisation of warrants worth UGX. 26,007,308,590 (70%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 4, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[sn Details", "metadata": {"headings": [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], "page": 5, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Actual Cumulative Actual Cumulative expenditure (UGX) expenditure \n%age out of total \nwarrants \n1 Wage expenditure \n19,191,331,922 19,191,331,922 51.97 46,026,000 19,237,357,922 52.09 \nE Focus area-DDEG \n236,818,786 19,474,176,708 52.74 \n10 Outputs/activities under budget 528,890,900 26,007,308,590 70 performance review (URF Road \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation \n11 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the entity was supposed to collect Local \nI advised the Accounting revenue to the tune of UGX. 1,556,053,725 however; by the end of the year only \nOfficer to strategies of UGX. 1,282,382,219 had been collected representing 82% performance as shown mobilizing \nrevenue \nin all in the table below and appendix 1. \nviable sources and Approved Actual Variance \naddress the challenges budget \nCollections \nthat affect revenue 424,539,000 362,535,660 62,003,340 collection to improve the Revenues local revenue Non-Tax 1,131,514,725 919,846,559 211,668,166 performance. Revenues \nnn Total Revenue 1,556,053,725 1,282,382,219 273,671,506 \nThe District collected revenue substantially from LST, Land fees, other tax revenues, business license, Administrative fees and licenses, which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity \nPurpose of the un- Budget implemented Amount \u2018UGX\u2019 activities \nLLGS Transfers to Sub To implement planned 187,691,750 Transfer Counties an activities at LLGs as \nTown Councils per their work plans. \nSupport Repair of motor 85,979,756 recurrent vehicles, supply of \nrecurrent expenditures office tea and \nexpendit different accompaniments, \nures in departments burial and medical \ndifferent expenses, supply of \ndepartm stationery and \nents Chairperson pledges, \noffice cleaning and \nmaintenance of the \n273,671,506 \nFailure to raise all the planned revenue negatively affected provision of services to the communities. \nThe Accounting Officer explained that UGX. 273,671,506 consisted of land fees, Administrative and License Fees. Land Fees could not be collected as Mbarara City now has its own land Board and it has taken over most clients, which affected the \nObservation \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}], [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}]], "page": 5, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "are warranted. Agro-Industrialisation 1,719,353,3 1,719,353,3 \n0 99 \n48 \n48 \nHuman Capital 1,097,856,2 \n23,332,055, 22,234,198, TE \nManagement 77 91 182 \n905 \nDevelopment Plan \n360,106,847 360,106,847 0 \nImplementation \n96 \nIntegrated Transport \n596,545,652 596,545,652 0 \nInfrastructure Services 98 Public Sector 7,959,186,6 7,610,287,8 348,898,797 \nTransformation 41 44 93 MOYESTIENGESB SEEN an \n638,458,953 \n0 \na \nNatural Resources, \n1,206,970,6 1,206,970,6 \nWater and 0 \n11 10 99 Environment : \nCommunity \nmobilization & mind- 220,167,111 220,167,111 \n0 \n96 \nset change \nTourism Development \n5,843,886 5,843,886 0 \n= \nPrivate Sector \nDevelopment 64,804,521 64,804,520 0 99 \nTotal 36,103,492 34,656,737 1,446,755, \n92 \n\u201a752 \u201a676 074 \nThe UGX 1,097,856,277 was part of the funds receipted by finance but not \nwanted, and UGX 348,898,797 for pension not released \nProgramm Amount not Activities not Purpose and impact e warranted /partially of the implemented unimplemented", "metadata": {"headings": [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}, [{"headings_0": {"content": "[sn Details", "page": 5, "level": 4}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 4, "level": 6}}]], "page": 7, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "activity", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 7, "level": 4}}, {"headings_1": {"content": "[sn Details", "page": 5, "level": 4}}], "page": 7, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No u \u201cactivity \\| \nHuman The unwarranted Capital \naffected \nfunds were wage for Managemen 1,097,856,277 \nthe new secondary t \nseed school teachers who had not been recruited. \nPublic \nPension not Pension not paid Sector 348,898,797 released leading to poor Transformat standards of leaving. ion \n4 \nThe Accounting Officer explained that the unwarranted funds were wage for the \nnew secondary seed school teachers who had not been recruited and pensions \nbudgeted for but were not released. \nUtilization of Warrants \nOut of the total warrants of UGX. 36,928,114,110 availed during the year, I advised the Accounting UGX.36,685,152,275 was utilized by the entity resulting in un-utilized warrants of Officer to roll the UGX 242,961,835 million representing utilization of 99% as shown in the table unimplemented activities", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 7, "level": 4}}, {"headings_1": {"content": "[sn Details", "page": 5, "level": 4}}, [{"headings_0": {"content": "activity", "page": 7, "level": 4}}, {"headings_1": {"content": "[sn Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "activity", "page": 7, "level": 4}}, {"headings_1": {"content": "[sn Details", "page": 5, "level": 4}}]], "page": 7, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Di Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Di Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "activity", "page": 7, "level": 4}}], "page": 8, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated \nTransport \n1,195,245,696 1,160,272,101 34,973,595 Infrastructure \n97 Services \nBUBIIE SEER\u00f6r 8,211,434,294 8,003,605,302 207,828,992 Transformation \n97", "metadata": {"headings": [{"headings_0": {"content": "Di Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "activity", "page": 7, "level": 4}}, [{"headings_0": {"content": "Di Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "activity", "page": 7, "level": 4}}]], "page": 8, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Governance &", "metadata": {"headings": [{"headings_0": {"content": "Governance &", "page": 8, "level": 11}}, {"headings_1": {"content": "Di Recommendation", "page": 8, "level": 1}}], "page": 8, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Natural \nResources, \n1,223,343,610 1,223,333,194 10,416 Water and 100 Environment \nCommunity \nmobilization & 317,612,111 317,612,005 106 \n100 mind-set : change \nTourism al vl BEN \nBE \nDevelopment \nPrivate Sector sal 69,113,406 69,109,920 3,486 Development \nTotal 36,928,114,110 36,685,155,028 242,961,835 gol The warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under-utilization of warrants \nProgram Warrants not Activities Reason for the Utilized affected by underutilization of the under warrants", "metadata": {"headings": [{"headings_0": {"content": "Governance &", "page": 8, "level": 11}}, {"headings_1": {"content": "Di Recommendation", "page": 8, "level": 1}}, [{"headings_0": {"content": "Governance &", "page": 8, "level": 11}}, {"headings_1": {"content": "Di Recommendation", "page": 8, "level": 1}}]], "page": 8, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "utilization", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], "page": 8, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated \n34,973,595 Payment on The Contractor had an 1 \nt \nTransport \nRubindi- \nin active Bank Account Infrastruct \nBuhweju and payment bounced ure \nBoarder road after payment. Services \nPublic \n207,828,992 Pension and Some cases of these Sector \nGratuity pensioners had been Transform \ndeath cases, they take ation \nlong to acquire letters of administration to enable us process their benefits. \nTotal \\_242,802,587/ N As a result of failure to utilise warrants; \ne There was a delay to access terminal benefits of employees or families of the deceased. \nThe Accounting Officer explained that unutilized funds were: bounced funds \nUGX.34,973,595 for Rubindi-Buhweju border Road(Now the issue has been \nfollowed up and Contractor now paid) and UGX.207,828,992 Pension and Gratuity \nfor cases of death that delayed to get letters of administration. \nLack of appropriate performance indicators and targets in the work \nplans \nI advised the Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states Accounting \nOfficer \nNo Observation Recommendation \nCategory \nNo of No. of No of Expenditure \noutputs of activit Activiti activiti Amount (UGX) Qua ies in es with es \nntifi clear withou catio perform t clear \nn of ance perfor outp indicato mance uts rs and indicat \ntargets ors \nand \ntarget \ns \nFully quantified 244,838,140 outputs \nOutputs not fully \n1,525,402,807 43 quantified \n32 2 1,770,240,947 100 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}, [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}]], "page": 8, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that on PBS some outputs do not have the option \nof inputting the indicators and targets. This is because they do not have \nappropriate Programme Implementation Action Plans (PIAPs) that should be \nprovided for by the system. These PIAPs are system generated and therefore \ncannot be edited or added onto the system by the users. An input without a PIAP \non the system does not give the user the option to add appropriate activity targets \nand indicators. \n5 Implementation of outputs \nI assessed the implementation of seven (07) outputs with thirty four (34) I advised the Accounting activities worth UGX.1,770,240,947 and noted that; \nOfficer to put in place", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], "page": 9, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Four (4) outputs with twenty one (21) activities and expenditure worth measures to address the UGX.244,838,140 million were fully implemented. \nchallenges that led to the delay of the projects\n2. Three (3) outputs with thirteen (13) activities worth UGX.1,525,402,807 and ensure their full were partially implemented. Out of the thirty-four (34) activities, the implementation. \nentity fully implemented twenty one (21) activities; thirteen (13) activities \nwere partially implemented. \nIn addition, the Accounting Officer Table showing performance indicators and targets \nshould ensure close Categor \nNo of No.of No of No of Expenditure monitoring of the y of activi Activi activi activiti Amount (UGX) projects being outputs ties in ties ties es not \nimplemented. \nthe fully partia implem \noutpu imple Ily ented \nts ment imple \ned \nment \ned \nFully 0 244,838,140 implemen \nted \noutputs \nPartially 0 13 0 1,525,402,807 \nimplemen \nted", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], "page": 9, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Observation \nRecommendation \nConstruction of Mbarara Health Training School could not be fully implemented due to inadequate funding using DDEG funds. By design it\u2019s a phased project. Refer to Appendix 2 and 3 for details. \n1.6 \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: \n1.6.1 Service Delivery under URF and DDEG \nI sampled two (2) out of seven (7) activities with a total expenditure of UGX.95,015,259 million The significant findings are provided in the table below. \n. \nProgramme \\| Activity Sourc Total Summary of Audit Photographic Evidence details eof expenditur findings conclusion \nfunds e (UGX) (Time, \n\u2018Millions\u2019 Quality, \nQuantity, \nCost and \nFunctionality \n)", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}, [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}]], "page": 10, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Integrated Mechanized \n34,580,000 At the time of There Transport routine \ninspection, need to Infrastructur maintenanc \ngrading works recruit road e Services e of 21.5 \nwere gangs to km of \ncompleted, but maintain the Kashaka- \nthe road was road. Karuyenje bushy and Phase1 destroyed by road heavy rain", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], "page": 10, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], "page": 10, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Human Construction DDEG 60,435,259 At the time of Partially Capital of Class inspection, implemente Management room Block \nd \nat Mbarara \nHealth \nTraining \nInstitute \nwith \nPrincipals \noffice and", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], "page": 10, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Recommendation \nI advised the Accounting Officer to expedite the intervention on the roads before they worsen and become impassable. \n1.6.2 The service delivery under focus areas \nI sampled three (3) out of nine (9) activities in Five (5) focus areas with a total expenditure of UGX. 5,540,467,235 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. \nActivity Total Summary of Audit Photographic Evidence details expendit findings (Time, conclusi \nure Quality, Quantity, on \n(UGX) Cost and", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}, [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}], [{"headings_0": {"content": "utilization", "page": 8, "level": 4}}, {"headings_1": {"content": "Governance &", "page": 8, "level": 11}}]], "page": 11, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Millions\u201c_| Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}], "page": 11, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ie \\| \\| Huma Constructi \n3,069,896, At the time of Constructi \nn on of \n759 inspection of the on works \nCapital Rwanyam \nschool, the site were on \nManag ahembe \nappraisal was done, going \nement Seed \nthe Super and Sub \nSchool \nstructure were also \ncompleted, Roofing \nand Playground were \npartially done \nHuma Constructi \n2,398,852, At the time of There was \nn on of 147 inspection of the a delay in Capital Rwentang \nschool, the site starting \nManag a Farm \nappraisal was done, the works \nement Institute \nthe foundation on which \nexcavation, Hardcore resulted \nfilling the Oversite in delayed \nconcrete were also service \ncompleted, Roofing, delivery. \nFlooring, Fabricating \nGR8, External works \nand others were \npending. \nHuma Constructi \n71,718,32 At the time of\\| The \nn on of a \n9 inspection of the activities \nCapital Classroom \nschool, the site were not \nManag block at \nappraisal was done, implemen \nement Akarungu. \nthe lightening ted as \nP/s arrestors were planned installed, the Super therefore \nand Sub structure there is \nwere also completed. no service \ndelivery \nto the beneficiari \nes \nThe Officer that of Construction of Farm \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nMbarara DLG had a wage budget of UGX.20,289,188,201, out of which UGX.19,191,331,922 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}, [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}]], "page": 11, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 2.1 Utilization of the Wage Budget \nThe District had an approved wage budget of UGX.17,278,037,999, I advised the and obtained supplementary funding of UGX.3,011,150,202 resulting Accounting Officer to into a revised wage budget of UGX.20,289,188,201, engage the UGX.19,191,331,922 (95%) was warranted resulting into unwarranted authorities once the funds of UGX.1,097,856,279 (5%). \nban is lifted to allow recruitment of staff in Out of the total warrants, UGX.19,191,331,922 was utilized by the time to enable District representing utilization of 100%, UGX 1,097,856,277 was absorption of the released for secondary school teachers but not warranted as warranted funds. summarized in the table below and detailed in Appendix for details \nApprov Supple Revised Warran Payment Unspent \ned menta Budget ts UGX. s UGX. Balance UGX. Budge ry UGX. Bn Bn Bn \nt UGX. UGX. Bn \nBn \nBn \n17,278 3,011 \\| 20,289 19,191 19,191 1,097,856,277 \ne From the above analysis UGX.1,097,856,277 was unspent from the supplementary funding . \n2.2 Validation of employees on the entity payroll \nI advised the The District had 1656 employees on the IPPS payroll of which 1613 Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}, [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}], [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}]], "page": 12, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 the validation and were categorised as follows; \nsalary payment \\| to their new duty i. Eight (08) employees who did not appear for the headcount \nstations. \nwere accounted for by the Accounting Officer as being away e To always liaise for genuine reasons which included study leave abroad, staff \nwith the relevant who had no National IDs at the time of validation. \nstakeholders to ii. Thirty five (32) employees were confirmed to have exited \nensure prompt the District due to: death, dismissal, abscondment, updates of the retirement, transfer of service, and those who are known to \npayroll going the Accounting Officer but failed to appear for validation \nforward. A without justification. \nfollow-up of the affected staff iii. A total of UGX. 8,556,311 was paid as salary to ten (10) \nshould \nemployees in question after exit and this is considered a \nimmediately be financial loss to Government. \nmade by management so iv. I further noted that three (03) individuals who were paid \nas to have them UGX.5,161,456 in the last four years, were not accounted for \naccess the and these were omitted from the validated payroll.", "metadata": {"headings": [{"headings_0": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, {"headings_1": {"content": "utilization", "page": 8, "level": 4}}], "page": 13, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}], "page": 13, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "c) Six (06) individuals whose names were not on the District's e To engage the payroll by June 2023, appeared for the validation exercise. These \naffected staff and individuals were included on the validated payroll, upon ensure that confirmation by the Accounting Officer regarding their status. \nemployee records are duly updated The Accounting Officer explained that these staff were genuine \nand brought to employees of the vote, are on the payroll and all appeared for \nthe attention of validation. Some employees were recorded as New Records as \nthe Ministry of they had HCM migration issues on transfer, some were on \nPublic Service contract and others had pending feedback from MoES and MoPS. \nwithin a specified timeline for appropriate \n\\| \naction.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}], "page": 13, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details \nI advised the A total of 206 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an staff and ensure that individual. \nemployee records are dually updated and Inconsistent information undermines the integrity of the District\u2019s brought to the records and may complicate the employee service history and attention of Ministry retirement procedures. Where the errors in dates of birth increase the of public service length of service, it may lead to the irregular extension of employee within a specified service. \ntime line for appropriate action. The Accounting Officer explained that change of dates of birth in IPPS \nwas the sole responsibility of MoPS as per the permanent secretary's \nletter dated 6th February 2017. The issue was noted and the internal \nmemo has been issued to all the affected staff to submit the required \ndocuments to the Head of Human Resource Management Unit to \n2.6 Review of the DLG Staff Establishment \nI advised the Review of the establishment revealed; \nAccounting Officer to i.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}]], "page": 13, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.1.4 Timeliness of procurements \nPara. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY.2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31% of October. \nMy review of procurement files revealed the following; \na) Only 0 out of 4 (0%) of the projects had their procurement adverts published by 30\" June 2022, and \nb) Only 0 out of 4 (0%) of the projects had their procurement contracts awarded by 31\u00b0 October 2022. \nDelayed procurement causes delayed implementation hence hampering service delivery. \nThe Accounting Officer explained that the delay was due to the lengthy procurement process that required approval work plans by both the district council and the also most projects requires clearance from the Solicitor General. \ne Training of water user committees as one of the eligible activities to be implemented. \nco All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \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", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "Millions\u201c_| Functionality)", "page": 11, "level": 3}}]], "page": 16, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 6}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}], "page": 17, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| 4 | Quarter Four 10\" July, 2023 17\" July,2023 Delayed", "metadata": {"headings": [{"headings_0": {"content": "| 4 | Quarter Four 10\" July, 2023 17\" July,2023 Delayed", "page": 18, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 6}}], "page": 18, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "| 4 | Quarter Four 10\" July, 2023 17\" July,2023 Delayed", "page": 18, "level": 3}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 6}}], "page": 18, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 18, "level": 2}}, {"headings_1": {"content": "| 4 | Quarter Four 10\" July, 2023 17\" July,2023 Delayed", "page": 18, "level": 3}}], "page": 18, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "protective equipment.", "metadata": {"headings": [{"headings_0": {"content": "protective equipment.", "page": 20, "level": 6}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], "page": 20, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.2.2 Areas of Improvement \nIT noted the following areas where the District needs improvement; \n4.2.3 Project Implementation (Current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, \n2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 2 UGIFT projects that received funding of UGX. 5,468,748,906 were partially implemented as shown in table, I undertook procedures 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. \nActivity Value of Pictorial evidence Summary of Audit Managem details equipment \nfindings (Time, conclusion ent (UGX) \\* Quality, Response Quantity, Cost \nand \nFunctionality) \nHuma Construc 3,069,896,759 \nAt the time of Partially .\\| \nConstruc 2,398,852,147 \nAt the time of Project tion of \ninspection on started on Rwentan 17/10/2023 gi a Farm \nworks were on November Institute going. 2022 and \nwas supposed to end gt Layers Barn \nMay 2023 hence delayed \n2. \n5,468,748,906 \nDelayed implementation of the project may lead to increase in administrative costs and denies the community the intended services.", "metadata": {"headings": [{"headings_0": {"content": "protective equipment.", "page": 20, "level": 6}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}, [{"headings_0": {"content": "protective equipment.", "page": 20, "level": 6}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "protective equipment.", "page": 20, "level": 6}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "protective equipment.", "page": 20, "level": 6}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "protective equipment.", "page": 20, "level": 6}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "protective equipment.", "page": 20, "level": 6}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "protective equipment.", "page": 20, "level": 6}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "protective equipment.", "page": 20, "level": 6}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}], [{"headings_0": {"content": "protective equipment.", "page": 20, "level": 6}}, {"headings_1": {"content": "quality.", "page": 18, "level": 2}}]], "page": 20, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "protective equipment.", "page": 20, "level": 6}}], "page": 21, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to institute effective supervision to expedite the completion of the project using the available funds to ensure service delivery to the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "protective equipment.", "page": 20, "level": 6}}], "page": 21, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], "page": 21, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.2.4 Non-utilisation of facilities due to delayed completion (Current year", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], "page": 21, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/23)", "metadata": {"headings": [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], "page": 21, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Physical inspections of projects implemented worth UGX 5,468,748,906 revealed that \nRwentanga was behind schedule and not complete for use. \nDelayed completion of the infrastructure and supplies implies that program objectives of improving education services were not achieved. \nThe Accounting Officer explained that the construction works of Rwentanga Farm Institute would be complete by 12 February 2024 and that management will follow up the Contractor to complete the works on the dates agreed in the contract. \nRecommendation \nI advised the Accounting Officer to follow-up with the contractor to expedite the completion. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's 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. \nnoted that Mbarara District maintained an up-to-date asset register of education oe \nfacilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \ne I reviewed reports on 03 Projects worth UGX.363,775,320 and noted that these were screened for environmental and social impacts. \nI noted the District Local Government incorporated education development grants oe \nproject activities of UGX 363,775,320 into the district plans and budgetary framework hence all the projects were eligible, and payments were made in accordance with the stipulated guidelines. \ne I noted that the district has a registered Engineer and was consulted as a specialist. \ne I noted that the procurement guidelines were followed and the applicable requirements adhered to. \nI noted that particular condition of contract (PCC) to mitigate environmental and oe", "metadata": {"headings": [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}, [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}]], "page": 21, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "social risks were included in contract agreement. \noe I noted that contract managers for 03 Projects/programs worth UGX 363,775,320, were appointed from user groups or sector specialists. (DEO, CAO, District Engineer, DCO, CFO, Civil Engineer, Procurement Officer & Senior environment Officer) \noe I noted that 03 projects worth UGX 363,775,320 were sufficiently supervised by their respective user committees namely; Social Services Committee, Works Committee, District executive Committee and monitoring Reports were in place. \ne I noted that the 03 Projects/programs submitted both monthly physical progress reports and financial reports as per the guideline. \noe Three (03) Projects/programs worth UGX. 363,775,320 were monitored eight times during the Project/program cycle; monitored by the local government and reviewed by the internal Auditor. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Funding and absorption of Education Development grant \nSection 15(2) of the PFMA 2015 states that the annual cash flow plan issued after approval of the annual budget by Parliament shall be the basis for release of funds by the Accountant General to the Accounting Officers. \nThe entity budgeted and received UGX.363,775,320, during the year under review. \nOut of UGX.363,775,320 released, UGX. 351,750,671 had been spent by the time of audit as indicated in the table below. \nreminders were issued to the contractor to have the works finished on time. By the time of the Audit, issues were about poor roofing which had not been corrected to the District's satisfaction and the District is seeking for the Solicitor General\u2019s advice on the termination of the contract and on how to engage the contractor to complete the", "metadata": {"headings": [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}, [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}], [{"headings_0": {"content": "2022/23)", "page": 21, "level": 2}}, {"headings_1": {"content": "community.", "page": 21, "level": 6}}]], "page": 22, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "works.", "metadata": {"headings": [{"headings_0": {"content": "works.", "page": 23, "level": 1}}, {"headings_1": {"content": "2022/23)", "page": 21, "level": 2}}], "page": 23, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to closely monitor the implementation of this project to ensure the project is finished and handed over. \n4.3.2.2 \nFailure to Implement Monitoring and Evaluation Recommendations Section 5.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires Budget allocations should be used to enhance the oversight role of the DEO/MEO by for example: Carry out monitoring and support supervision including, follow up to ensure that: schools have been inspected; inspection reports are accurate; and recommendations are being implemented. \nI noted that one (01) Project/program worth UGX.84, 366,460 did not implement the recommendations made by the DLG as per details in Appendix 7. \nThis resulted in delayed implementation of the Project/program activities and unsatisfactory works. \nThe Accounting Officer stated that he tried his best to implement monitoring recommendations-serving of warning letters, seeking advice from Solicitor General, advice to Contractor to respond to queries of unsatisfactory work and due diligence before termination and that everything was being done to follow proper guidelines to avoid possible litigation.", "metadata": {"headings": [{"headings_0": {"content": "works.", "page": 23, "level": 1}}, {"headings_1": {"content": "2022/23)", "page": 21, "level": 2}}, [{"headings_0": {"content": "works.", "page": 23, "level": 1}}, {"headings_1": {"content": "2022/23)", "page": 21, "level": 2}}], [{"headings_0": {"content": "works.", "page": 23, "level": 1}}, {"headings_1": {"content": "2022/23)", "page": 21, "level": 2}}], [{"headings_0": {"content": "works.", "page": 23, "level": 1}}, {"headings_1": {"content": "2022/23)", "page": 21, "level": 2}}], [{"headings_0": {"content": "works.", "page": 23, "level": 1}}, {"headings_1": {"content": "2022/23)", "page": 21, "level": 2}}], [{"headings_0": {"content": "works.", "page": 23, "level": 1}}, {"headings_1": {"content": "2022/23)", "page": 21, "level": 2}}]], "page": 23, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "works.", "page": 23, "level": 1}}], "page": 23, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to get another service provider/ contractor to complete the remaining works. \n4.3.2.3 Status of Project Implementation /Inspection for service deliver \nI inspected three (03) activities with a total expenditure of UGX.230,090,698 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. \nTable showing the extent of service delivery \nin focus areas \nProgramme Activity details Total Summary \nexpenditure findings (Time, conclusion (UGX) million Quality, Quantity, \nCost \nand Functionality) \n\\| \n\u201c\\| Human Capital Construction", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "works.", "page": 23, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "works.", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "works.", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "works.", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "works.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "79,658,327", "metadata": {"headings": [{"headings_0": {"content": "79,658,327", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "time of \\| Fully of At. the Management class room block at \nOmukigando P/S \ninspection, works were implemented PART and in use. \nDelayed completion of projects affects service delivery to the intended beneficiaries. \nThe Accounting Officer explained that on the Construction of Akarungu Primary school; the delays were caused by the contractor by not starting as per contract. Various remainders were issued to the contractor to have the works finished in time. By the time of audit, issues were about poor roofing which had not been corrected to the District\u2019s satisfaction. \nRecommendation \nI advised the Accounting Officer to follow-up on Akarungu P/S construction project and ensure its completion. \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Mbarara District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nMbarara District received UGX.117,930,056, out of UGX.117,930,056 budgeted (100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "79,658,327", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "79,658,327", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "79,658,327", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "79,658,327", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "79,658,327", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "79,658,327", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "79,658,327", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "79,658,327", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 24, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fi Category", "metadata": {"headings": [{"headings_0": {"content": "Fi Category", "page": 24, "level": 3}}, {"headings_1": {"content": "79,658,327", "page": 24, "level": 1}}], "page": 24, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Planned Actual quantity quantity 1 Capital Development Installation of water tanks, Solar 2 \n2 \n(micro scale irrigation panel and setting up of 2 \nequipment) Demonstration sites. \nComplementary services Awareness of local leaders \n\\| Awareness of farmers \nConducting farm visits \nI designed audit procedures to assess whether the utilization of the Micro scale irrigation program was done in accordance with the grant guidelines. \nTalso analyzed and confirmed that planned and actual outputs in relation to oe \nmobilization, awareness, farm visits, demonstrations were carried out as required by the guidelines. \ne I noted at the time of audit that 2 irrigation kit had been delivered for demonstration in 2 sub counties at a cost of UGX.33,898,000. \ne A review of the procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid. \ne A review of the completion certificates revealed that the supply and installation of irrigation equipment\u2019s on the demonstration sites was completed on time. \nInoted that the supplier offered training and technical support to the farmers \noe \nduring the warranty period and certificates were issued after the training. \noe I noted that UGX 117,930,006 received for complementary activities was fully accounted for. \n[noted that there was no expenditure on ineligible activities and expenditure was e \ncharged on right codes. \noe During inspection, I noted that Solar panel and water tank were supplied, installed on time and in use as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Fi Category", "page": 24, "level": 3}}, {"headings_1": {"content": "79,658,327", "page": 24, "level": 1}}, [{"headings_0": {"content": "Fi Category", "page": 24, "level": 3}}, {"headings_1": {"content": "79,658,327", "page": 24, "level": 1}}], [{"headings_0": {"content": "Fi Category", "page": 24, "level": 3}}, {"headings_1": {"content": "79,658,327", "page": 24, "level": 1}}], [{"headings_0": {"content": "Fi Category", "page": 24, "level": 3}}, {"headings_1": {"content": "79,658,327", "page": 24, "level": 1}}], [{"headings_0": {"content": "Fi Category", "page": 24, "level": 3}}, {"headings_1": {"content": "79,658,327", "page": 24, "level": 1}}], [{"headings_0": {"content": "Fi Category", "page": 24, "level": 3}}, {"headings_1": {"content": "79,658,327", "page": 24, "level": 1}}]], "page": 24, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inspections", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 25, "level": 6}}, {"headings_1": {"content": "Fi Category", "page": 24, "level": 3}}], "page": 25, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "By the time of audit, the entity had installed 02 irrigation equipment on 02 demo farms. I undertook procedures 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. \nN Program Activit Name Locati Equipment Value of Pictorial Summary Audit o. me y of on supplier and equipme evidence of conclus details benefici (Villag procurement nt (UGX) \nfindings ion ary e, reference (Time, Parish \nQuality, \nand \nQuantity, \nsub- Cost and county \nFunction", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 25, "level": 6}}, {"headings_1": {"content": "Fi Category", "page": 24, "level": 3}}], "page": 25, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201ealy)", "metadata": {"headings": [{"headings_0": {"content": "\u201ealy)", "page": 25, "level": 4}}, {"headings_1": {"content": "Inspections", "page": 25, "level": 6}}], "page": 25, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Turyasin", "metadata": {"headings": [{"headings_0": {"content": "Turyasin", "page": 25, "level": 2}}, {"headings_1": {"content": "\u201ealy)", "page": 25, "level": 4}}], "page": 25, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Equipment \nIndustrializ tion of gura a, and O(Vat \nsupplied ent ation water Rutooma Rutoom MBAR892/WRK inclusive \ntimely is of supplied Tank Church a ward, S/2022- \nquality,cos and and of Bwizib 2023/0015 \nt effective installed Solar Uganda wera - \nand in use. and was panel Rutoom found Water Tank function installed \nSolar panel \nsupplied panel on time supplied and in use and installed \nmeet road rehabilitation needs of the district and urban roads countrywide, the grant budget is limited hence the selection of a few beneficiaries at a time. \nMbarara DLG budgeted and received UGX.300,000,000 to the implement the following key activities;", "metadata": {"headings": [{"headings_0": {"content": "Turyasin", "page": 25, "level": 2}}, {"headings_1": {"content": "\u201ealy)", "page": 25, "level": 4}}, [{"headings_0": {"content": "Turyasin", "page": 25, "level": 2}}, {"headings_1": {"content": "\u201ealy)", "page": 25, "level": 4}}], [{"headings_0": {"content": "Turyasin", "page": 25, "level": 2}}, {"headings_1": {"content": "\u201ealy)", "page": 25, "level": 4}}], [{"headings_0": {"content": "Turyasin", "page": 25, "level": 2}}, {"headings_1": {"content": "\u201ealy)", "page": 25, "level": 4}}]], "page": 25, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "Turyasin", "page": 25, "level": 2}}], "page": 26, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018Road Rehabilitation \\| Ti a \\| 22 \\| \\_\\_\\_\\_\\_300,000,000 \\| \nI developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the following; \n4.5.1 Positive observations \nInoted the following areas where management had commendable performance; oe \nI noted that the entity prepared Work plans, Designs and Procurement Plans. oe \ne There was no late submission of Work plans, Designs and Procurement Plans to the Ministry; undertook road/structures inventory and condition surveys and the Grant project activities were included into the District plans and budgets \noe I noted that the District did incorporate the Grant project activities totalling UGX300million into the District plans and budgetary framework. \noe I noted that the entity received UGX.300,000,000 as budgeted and all the planned 2.2kms of roads were worked using force account and no instances of delayed disbursement of funds. The material tests were done to support the", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "Turyasin", "page": 25, "level": 2}}, [{"headings_0": {"content": "Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "Turyasin", "page": 25, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "Turyasin", "page": 25, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "Turyasin", "page": 25, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "Turyasin", "page": 25, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "Turyasin", "page": 25, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 26, "level": 3}}, {"headings_1": {"content": "Turyasin", "page": 25, "level": 2}}]], "page": 26, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], "page": 26, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e I reviewed the approved work plan, budget and IFMS payment file and noted that the entity supported one approved project with a total of UGX.300,000,000. I further inspected the project and found that it was in-existence. \ne I noted that the entity appointed a contract manager for Rubindi - Buhweju Boarder road projects worth UGX 300,000,000, there was no delays in completion of Rubindi-Buhweju Boarder. \n\u00a9 I noted that the District carried out material tests before and during implementation of the road works. \n4.5.1.1 Inspections \nContractor- v Graveling \nv Bush cover Mbarara District has (Force Account) encroached on the road. Budgeted Amount \nY 18 culvert", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}, [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}]], "page": 26, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- UGX 300,000,000 \nlines installed with head walls.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], "page": 27, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Lower Section \nI noted that all the planned 2.2kms were worked on using force account. \n4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.5.2.1 Monitoring and Evaluation \n4.5.2.2 \nFailure to Carry Out Monitoring and Evaluation \nSection 7.1 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 states that the MoWT shall carry out M&E on quarterly basis to ensure compliance to implementation guidelines, standards and specifications. \nI noted that the Ministry did not carry out quarterly Monitoring and Evaluation contrary to the guidelines. \nAs a result, this could lead to possible compromise on compliance to implementation guidelines, standards and specifications hence poor quality works. \nThe Accounting Officer explained that this responsibility lies with the Ministry of Works and Transport and promised to liaise with them. \nRecommendation \nevidence that the Entity responded to and implemented the recommendations made as per details below; \nRecommendation \nStatus of Implementation Testing of Accounting Officer is advised to Not implemented. There were materials ensure that materials are tested no reports on file detailing was \nand report of testing results results from testing of not done \nproduced and filed at each stage of materials and works. \nworks, \nThis could result in shoddy works and loss of government funds. \nThe Accounting Officer explained that it was the responsibility of the Ministry of Works and Transport but the Ministry will be notified. \nRecommendation \nI advised the Accounting Officer to remind the Ministry team monitor government projects on quarterly basis and issue recommendations to the implementers.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}, [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}]], "page": 27, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.6 Other Entity Specific Findings \n4.6.1 Youth Livelihood Program (YLP) recoveries \nThe YLP is responsive to Uganda\u2019s Vision 2040 whose mission is to realise \u201ca Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years\u201d. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/11-2014/15), \u201cGrowth, Employment and Social Economic Transformation for Prosperity\u201d. The National Development plan (NDPII2015/16-2019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the YLP was one of the Government\u2019s strategies for ensuring inclusive growth for the youth population segment in the country. \nI noted that since 2014/2015 when the program was launched, Government injected a total amount of UGX.1,161,663,328. During the year under review, only UGX.380,885,800 was recovered, leaving an outstanding balance of UGX.969,077,066 as shown in table below. \nAMOUNT AMOUNT 5% SERVICE OUT STANDING FINANCIAL YEAR DISBURSED RECOVERED FEE BALANCE \n2014/2015 176,231,328 95,020,300 51,755,356 143,956,429 \n2015/2016 139,632,000 118,773,600 12,072,897 32,688,497 \nFailure to recover the funds on due date leads to loss of public funds and fails the program objectives of running a revolving fund to other groups. \nThe Accounting Officer explained that he devised various strategies for recovery of YLP Revolving Fund such as tasking the Focal Person to regularly monitor, supervise and mobilize groups on performance of group projects including funds recovery and serving payment reminders. From ist July, 2023 to 15th November, 2023, the District had recovered UGX.12,722,000 under YLP. \nRecommendation \nI advised the Accounting Officer to engage the MoGLSD for support in the recovery of these funds.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}, [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}]], "page": 28, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Rugarama Parish HQRTS, Bubare S/C Parish Hqtrs- Vacant 0.5 Acres \nNot", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], "page": 30, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Surveyed 4 Karwesanga land, Rubindi- Ruhumba TC Plan for a market 19 Acres \nNot \nSurveyed 5 Kyekurura land, Bitsya ward Rubindi- Plan for a market 0.5 Acres \nBe Titled \n4.9 \nPerformance of Uganda Road Fund \nRegulation 18(3) of the local government financial accounting and regulations, 2007 states that \u201cthe budget estimates shall be based on the objectives to be achieved for the financial year and during implementation efforts shall be made to achieve the agreed objectives or targets, as the programme of the council\u201d.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}, [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}]], "page": 30, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that for mechanised routine maintenance, Road fund had not provided funding for the year but in this current FY 2023/2024, the funds were received. The district was at the final stage of road gang's recruitment and the expected date for Road Gangs to start works was ist December, 2023. He added that heavy rain received during the 2nd and 3rd quarter FY 2022/2023 washed away roads however the District received emergency culverts from Ministry of Works to clear bottlenecks on roads thus out of UGX.115,166,000 allocated for routine manual maintenance UGX.18,125,500 was used to install Armco culverts received from Ministry of Works. \nRecommendation \nI advised the Accounting Officer to always make follow up to ensure that all funds are released where possible. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mbarara District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}, [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}]], "page": 32, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], "page": 33, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The PDC was fully constituted as per guideline\n- The PDC held 4 out 4 quarterly meetings\n- 4 out of 4 quarterly performance reports were prepared.\n- Funding was received of UGX 46,000,000 to cater for the PDC activities \noe Training of masters trainers was carried out as per guideline and included DPOs and DCOs. \noe Training of trainers (Core Implementation team) was carried out as planned. \noe Training oa local experts were carried out. \noe I observed that in all \nof Households and", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], "page": 35, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I noted that all PDM SACCOs had fully constituted Boards and held regular Board e", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 26, "level": 3}}], "page": 36, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], "page": 36, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe All PDM SACCOs had included the bank account opening resolution in the minutes. \ne All Enterprise groups in 46 PDM SACCOs were registered by the Community Development Officers at the Subcounty as Community Based Organisations. \noe All PDM SACCOs have updated PDM member registers as per the guidelines. \noe I noted that all parishes carried out wealth ranking during identification of subsistence households. \nI noted that none of PDM SACCOs failed to Account for SACCO funds. oe \nI noted that beneficiaries received funds as indicated in the SACCO records. oe \ne I further noted that no beneficiaries/ households in PDM SACCos received PRF multiple times. \ne I noted that 46 PDM SACCOs received PRF of UGX.100 million each hence no \nover or under release. \n5.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n5.1.3 Planning and Budget Performance \nI reviewed the Mbarara District approved work plan and budget for PDM activities and noted the following. \n5.1.4 Late disbursement of funds \nPara.10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nI noted that 46 SACCOs received PRF in the last quarter, among which 46 PDM SACCOs received all their PRF in the last month of the FY, June 2023, as shown in table below. \nSN Date of \nNo. of PDM SACCOs paid Amount paid onthe Remarks \nrelease on the date date \n1 27/10/2022 46 1,150,000,000 \n2 22/12/2022 \\| 1,150,000,000 \n3 23/06/2023 \n2,275,000,000 All PDM SACCOs received funds in the last month. (Delayed) \n4,575,000,000", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}, [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}]], "page": 36, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.1.5 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\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 below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}, [{"headings_0": {"content": "meetings.", "page": 36, "level": 6}}, {"headings_1": {"content": "implementation.", "page": 26, "level": 2}}]], "page": 37, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 36, "level": 6}}], "page": 37, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA 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 internal control systems. \nThe 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 PDM 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": "(DCDO).", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 36, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 36, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 36, "level": 6}}]], "page": 37, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "m Structure", "metadata": {"headings": [{"headings_0": {"content": "m Structure", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 2}}], "page": 37, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish \nI reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "m Structure", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 2}}], "page": 37, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}], "page": 37, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted Officer to ensure that PDCs Committees (PDC) the following; \nare trained on preparation of e The 10 PDCs held 3 out of quarterly Parish priorities, action plans \nThe Accounting Officer explained that the prescribed format for the parish priorities had not been well understood and committed to train the PDCs on how to use the prescribed format. \nHe further explained that the Quarter 1 FY 2022/2023 release of UGX 250,000 under PDM Administrative Costs was utilized to facilitate the PDM SACCO General Meetings and Initial training of PDM SACCO Leaders as guided by PDM National Coordinator under Circular ADM/928/406/01. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}, [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}]], "page": 37, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. SACCO \nI noted that some committees like I advised the Accounting Committees and Production and marketing subcommittee, Officer to coordinate all PDM Sub Committees \nBusiness Development and Finance and SACCOs to constitute the investment sub committees were not missing committees and constituted, refer to appendix 10. \nsubcommittees as per Guide 2 for efficiency and effectiveness of internal failure to have a functioning control systems Board/Committees/Sub-Committees may \nlead to mismanagement of the SACCOs \ndue to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}], "page": 38, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer explained Currently all SACCO\u2019s have a Governance structure which include Board committees, Supervisory and Vetting committees as per the guidelines of formation of PDMSACCOs to start .But the subcommittees will be formed during the first SACCO\u2019s AGM\u2019s early 2024. \n5.1.6 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) \nunder PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of the \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}, [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}]], "page": 38, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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 AO 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 of Observations \nRecommendation registration \ni, \nLicensing of PDM I noted that all of the 10 sampled SACCOs were I advised the Accounting SACCOs Under the not licensed to take on the business of lending Officer to engage the Microfinance \nunder Microfinance Institutions money lenders act PDM secretariat for Institutions Money as detailed in the Appendix 11. \nsupport in this area. Lenders Act \nAs a result, enforcement of recovery of PRF from \nbeneficiaries by the PDM SACCOs may be legally \nchallenged leading to loss of Government funds. \nThe Accounting Officer explained that under the 2020 Cooperative Act as amended provides for Cooperatives to have a probation period of 24 months and thereafter, they are issued with a permanent Certificate and then all SACCO\u2019s have to get Licensed by UMRA in order for them to conduct business and this license is issued annually. So from that background, all PDM SACCO\u2019s are still under probation with no permanent registration. a I \n5.1.7 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}, [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}]], "page": 39, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations \nRecommendation Selection and Two (02) farmer\u2019s in some I advised the Accounting Implementation of enterprise/households implemented Officer to ensure", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}, [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}], [{"headings_0": {"content": "Development", "page": 37, "level": 3}}, {"headings_1": {"content": "m Structure", "page": 37, "level": 3}}]], "page": 40, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], "page": 40, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "projects that are not from the priority increased monitoring of Projects \ncommodity list. Appendix 12 refers. \nthe PDM SACCOs and their respective enterprise Failure to implement selected projects by groups to ensure that they the entity may lead to diversion of funds to implement activities in line unplanned projects. \nwith LG selected Priority commodities. \nThe Accounting Officer explained that some \nfarmers engaged in goat farming which was \nnot in the flagship projects due to \ninconsistent guidelines. This was later \nharmonized and we are encouraging all \nbeneficiaries to be in priority projects. \nLoan Application and I reviewed of loan files and noted that all I advised the Accounting Approval Process \nbeneficiaries in all Parishes who accessed Officer to ensure all loans before 5\u201d June 2023 were not beneficiaries are selected selected through the PDMIS. I also noted through the PDMIS as that for the beneficiaries in all Parishes who required by the PDM accessed loans after 5\" June 2023, there handbook. \nwas evidence that they had been vetted by \na village meeting convened by the \nenterprise groups as detailed in the table \nbelow. \nI further noted that 20 beneficiaries from the ten (10) parishes sampled accessed \nfunds by the beneficiaries to unplanned projects. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}]], "page": 40, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for I noted that all PRF beneficiaries who I advised the Accounting Farming Enterprises \ncarried out farming enterprises in all PDM Officer to engage the PDM SACCOs did not obtain agricultural secretariat for further insurance policies from UAIS as shown in guidance on this matter. Appendix 14.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], "page": 41, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that being the first time to implement PRF the farmers did not have enough information about the Insurance and even the money disbursed to each PRF beneficiary was not enough for them to register with Uganda Agriculture Insurance Scheme (UAIS).In future we shall advise them to obtain Insurance Policies. \n5.1.8 Irregularities in project implementation \nI reviewed loan file and carried out physical inspections where I observed the following; \noe 2 beneficiaries in Bukiro and Nyarubungo PDM SACCOs had implemented different projects \nSN. Vote Parish Name of Name of Loan Loan Project Status of Remark Name Name SACCO PRF Amount Amount funded the project beneficiary as per as per \n(Take \nSACCO household pictures and records evidence make \nprovided \ninterview \n(Interview notes to be \nnotes, Bank signed by information \nbeneficiaries) \nreport, \nbank \nstatement \n\\| \netc.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}]], "page": 41, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Mbarara Bukiro BUKIRO MPIRWE 1,000,000 1,000,000 BANANA DOING WELL \\| Different DLG Ward WARD PDM SAM \nproject SACCO", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], "page": 41, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], "page": 41, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Mbarara Nyarubungo 'NYARUBUNGO KAZOOBA 1,000,000 1,000,000 COFFEE NOT DOING Different DLG BUKIRO PDM DAVD \nAS project EXPECTED", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], "page": 41, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Recommendation \nI advised the Accounting Officer to intensify supervision and sensitise beneficiaries on how to utilise available funds as per guidelines issued by PDM secretariat. \n5.1.9 Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \noe Two (02) beneficiaries in Bukiro and Nyarubungo PDM SACCOs had implemented different projects \nDetails are in shown in the table below: \nSN. Vote Parish Name of Name of Loan Loan Project Status of Remark Name Name SACCO PRF Amount Amount funded the project beneficiary as per as per \n(Take \nSACCO household pictures and records evidence make \nprovided \ninterview \n(Interview \nnotes to be \nnotes, Bank signed by information \nbeneficiaries) \nreport, \nbank \nstatement \netc.) \n1 Mbarara Bukiro BUKIRO MPIRWE 1,000,000 1,000,000 BANANA DOING WELL \\| Different DLG Ward WARD PDM SAM \nproject. SACCO \n2 Mbarara Nyarubungo NYARUBUNGO KAZOOBA 1,000,000 1,000,000 COFFEE NOT DOING Different DLG BUKIRO PDM DAVD \nAS project. EXPECTED \nThis exposed the funds to mismanagement thus affecting implementation of PDM activities. \nThe Accounting Officer explained that they invested in priority projects like banana and coffee that was not in the initial plan and that management shall continue sensitising the community members about the priority enterprises. \nRecommendation \nI advised the Accounting Officer to ensure close monitoring of implementing groups to avoid diversion of funds to unplanned projects.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 37, "level": 3}}]], "page": 42, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014\u2014\"", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}], "page": 42, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "& ltr \\_ORIGINA AP Aert \nTUT", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}, [{"headings_0": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 40, "level": 3}}]], "page": 42, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "wur!", "metadata": {"headings": [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}], "page": 42, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i = Antu AUT u John F.S. Muwanga \nAPPENDICES \nAppendix 1; Detailed local revenue performance \nN Source Approved Actual Variance Reasons for under collection \\| over or \nbudget \nCollections \nTax Revenues \nLocal Services 95,716,000 (3,610,000) \nTax \n92,106,000 \nLand fees \n174,363,000 \n285,000,000 \n110,637,000 It\u2019s caused by the creation of Mbarara City Land Board that took away expected Revenue in that source. \nBusiness Licenses 36,933,000 69,353,410 (32,420,410) \nOther tax 23,103,250 \\| (12,603,250) \n] revenues \n10,500,000 \n424,539,000 362,535,660 62,003,340 Non-Tax \nRevenues \nRent 374,190,000 430,276,707 (56,086,707) Administrative \n489,569,852 \nfees and licences \n757,324,725 \n267,754,873 It\u2019s caused by the closure of Kyanshama Cattle Market due to Foot and Mouth Disease. \nMiscellaneous 0 0 \nrevenue \n0 \n919,846,559 211,668,166 1,131,514,725 \nTotal Revenue 273,671,506 1,556,053,725 1,282,382,219 \nAppendix 2: Fully implemented out-puts with clear targets and performance indicators \nProgram Output \\| Activities Are there\u2019 clear Conclusion Budget ] targets and Amount performance \nindicators \nto \nmeasure \nperformance", "metadata": {"headings": [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}, [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}], [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}], [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}], [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}], [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}], [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}], [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}], [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}], [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}], [{"headings_0": {"content": "wur!", "page": 42, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\"", "page": 42, "level": 2}}]], "page": 42, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantification?", "metadata": {"headings": [{"headings_0": {"content": "quantification?", "page": 43, "level": 1}}, {"headings_1": {"content": "wur!", "page": 42, "level": 3}}], "page": 43, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Yes/No) If no give \nUGX (\u2018000\u2019) the reason \n1 Agro- Motorcycles Procurement and Yes Fully 26,768,748 Industrialization procured distribution of Quantified motorcycles to \nextension \nworkers \n2 Agro- Establishment of Procurement and Yes Fully 10,000,000 Industrialization fish demo supply of fish \nQuantified \nfeeds \nand \nfingerlings \nEstablishment of Supply of Yes Fully 10,000,000 2 Zero grazing materials to the \nQuantified \nunits sites etc \nand installations \netc \n4 Human Capital Construction of -Clearing site \nFully 85,268,570 Management classroom block -Substructure \nQuantified \nat Omukigando -Superstructure \nand Amabaare Finishes \n- \nP/S -Clearing site Fully 84,648,480 -Substructure \nQuantified \n-Superstructure \n-Finishes", "metadata": {"headings": [{"headings_0": {"content": "quantification?", "page": 43, "level": 1}}, {"headings_1": {"content": "wur!", "page": 42, "level": 3}}, [{"headings_0": {"content": "quantification?", "page": 43, "level": 1}}, {"headings_1": {"content": "wur!", "page": 42, "level": 3}}]], "page": 43, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "260,864,816", "metadata": {"headings": [{"headings_0": {"content": "260,864,816", "page": 44, "level": 3}}, {"headings_1": {"content": "quantification?", "page": 43, "level": 1}}], "page": 44, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 3: Partially Implemented out-puts \nActivity Summary of Conclusion Remarks Implemented Inspection findings regarding \nservice delivery \n(Quality, \nQuantity, Cost, \nTimeliness and Functionality) \nEducation Construction of two 84,366,460 Pending Activities Not Completed Partially Grant classroom block at \nNotice boards and Pin", "metadata": {"headings": [{"headings_0": {"content": "260,864,816", "page": 44, "level": 3}}, {"headings_1": {"content": "quantification?", "page": 43, "level": 1}}, [{"headings_0": {"content": "260,864,816", "page": 44, "level": 3}}, {"headings_1": {"content": "quantification?", "page": 43, "level": 1}}]], "page": 44, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemente", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "260,864,816", "page": 44, "level": 3}}], "page": 44, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Akarungu P/S boards & d Roofing \nUGIFT Construction of 897,833,929 Pending Activities Not Completed Partially Projects Rwanyamahembe External works, Fitting implemente Seed School. and furniture, Electrical d Mechanical and Finishes. \nDDEG Constructions of one \u2014 71,348,228 External works, Fixting Not Completed Partially block of classroom, doors and windows", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "260,864,816", "page": 44, "level": 3}}], "page": 44, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemente", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], "page": 44, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Principal's office and \nd store at Bwizibwera \nNew Administration \nDistrict Hqtrs. \n1,053,548,6 17 \nAppendix 4: Absorption of Wage \nDepartment Name Approved Supplement Revised Warrants Payments Unspent Budget UGX. ary UGX. Budget UGX. UGX. UGX. Balance UGX. Administration \\| 700,073,833 700,073,833 700,073,833 700,073,833 \nFinance \n189,814,836 \nStatutory Bodies 300,264,569", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}, [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}]], "page": 44, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 300,264,569 300,264,569 300,264,569 - Production", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], "page": 44, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1,072,307,403 142,800,000 \\| 1,215,107,403 1,215,107,403 1,215,107,403 - Health \n4,010,817,811 299,400,000 \\| 4,310,217,811 4,310,217,811 4,310,217,811 \nbution of Amount \nVariance/ allocated total district grant Need to the monetary value 0 \nwater (the higher \n(get implemented at the \ncoverage the variance \nproject(s) percentage of \namount the \nsub-county asa \nhigher the \nthe total grant) \nlities ser \noe \nes \nFailure to do so his company will be forwarded \nto contracts committee for final decision that may \ncause termination of your contract and further recommendation for blacklisting. \nAccounting officer warned \nthe contractor of the breach in the contract by failure to respond and rectify the defective works after giving various notification and instructions. \nThe contractor was advised to respond or else further actions be taken against \nhim including termination as specified in the contract \nAppendix 8: Status of Land \nSTATUS OF LAND OF MBARARA \nDLG FOR THE ENDED 30\u2122 JUNE \n2023 \nLOCATION USAGE SIZE REMARKS \nDip Tank at Katojo parish Bubare sub- Mbarara Referral \n2.7 Acres \nTitling process at deadpan county hospital inceneration level \narea \nKariro Valley Dam at Omungoma \u2014 \nCommuninal valley dam 4 Acres \nTitling process at land offer Rutooma, Rwanyamahembe TC \nBwengure HCII land at Bwengure \nHealth Centre II \nparish, Kangongi Subcounty \nBwizibwera Market land at Bwizibwera Market \nLower, Bwizibwera TC \nlevel \n0.5 Acres Titling process at land offer level \n6 Acres Titled \nKiyenje Market,Bubare Vacant 0.25 Acres Not surveyed I,Rwenhanku,Bubare S/C \nRubindi Market land Rubindi- Market \n8 Acres Titled \n; \nRuhumbaTC \n", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}, [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}]], "page": 44, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "14. Kabare Ward land, Rubinbi-Ruhumba Ward Headquarters 0.2 Acres \nNot", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], "page": 48, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Surveyed , \nTC", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], "page": 48, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "15. Kagongi Sub-County land, Kagongi S/C Subcounty Headquarters 1 Acre \nBeing Surveyed & Kagongi HCIII\n16. Kakyerere land, Ntuura, Kagongi S/C Open Land-vacant 4Acres \nBeing Surveyed\n17. Kamushoko parish land, Bubare S/C Kamushoko parish \n0.5 Acres Application Level Headquarters \nKamushoko Parish land Dip Tank 0.5 Acres Not Surveyed Kariro Parish Land \nCommunal Valley Dam 4 Acres \nNot Surveyed Kashaka Parish land, Bubare S/C \nParish Headquarters and 0.5 Acres \nNot Surveyed Eucalyptus Trees \nKashare Parish land, Kahare S/C Parish HQTRS & \n0.882 Ha Titled livestock Market \nKashari County land, Bwizibwera County/Future District 49.1 Ha \nTitled \nHQTRS, Bwizibwera \nHCIV & Forest \nKatojo Parish HQTRS Land Bubare Parish Hatrs \n5 Acres \nApplication level , \nsub-county \nKatyazo Ward land, \nWard Hatrs 7 Acres Not Surveyed Rwanyamahembe TC \n\\| 25. Kibingo Parish land,Kagongi S/C Parish Headquarters 0.25 Acres Not Surveyed Kyandahi Parish land, Kagongi S/C Parish Heaquarters 0.25 Acres Not Surveyed Mabira Parish land,Rwanyamahembe Mabira Headquarters & 19 Acres \nBe Surveyed \nTC Mabira HCII \nMugarutsya Parish,Bubare S/C \nParish Heaquarters & 0.25 Acres Not Surveyed Mugarutsya HCIT\n18. Nsiika Parish land, Kagongi Subcounty Parish Headquarters 0.25 Acres \nNot \nSurveyed\n19. Nyabisirira Town Council land Town Council \n0.668-6 Ha Not Surveyed Headquarters & \nKyenshama Market\n20. Nyabisirira Ward land \nWard Heaquarters 0.6885 Ha Not Surveyed Nyamiriro Parish land, Rubindi Hatrs \n2 Acres Not Surveyed RDC Office Block land,Boma Hill Offices \nTitled", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], "page": 48, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Rubaya S/C H/Qtr land \nSubcounty Headquarters 17.5 Ha \nTitled \nRubindi -Ruhumba TC Land TC Hatrs TC Hqtrs & Rubindi HC. 4.49 Ha \nAt deadpan level , \nII", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}, [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}]], "page": 48, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "36. Rugarama Parish HQRTS, Bubare S/C Priash Hatrs- Vacant 0.5 Acres \nNot \nSurveyed I 3%; \\| Ruhunga Parish \nRuhunga Parish 3Ha Not Titled Heaquarters\n37. Rushozi Parish Land \nParish Headquarters 15 Ha Not Titled\n38. Rutooma ward land,Bwizibwera- Rutooma Ward HQTRS 2Acres \nNot \nSurveyed Rutooma TC\n39. Rwanyamahembe TC Land \nTC Headquarters- 12 acres Not Surveyed Offices & Banana \nPlantetion \nRwebishekye Parish Land Parish \n4 Acres \nBeing Surveyed Headquarters, forest and \nplayground\n40. Rwenshanku Parish Hqtrs, Bubare S/C Parish Hqtrs \n1.5 Acres \nNot Surveyed\n41. Rutooma T/C land, Bwizibwera \u2014 RutoomaMarket 0.5Acres Not Surveyed Rutooma TC", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], "page": 48, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], "page": 49, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "52. Mitooto Parish land, Kashare S/C \nMitonto Trading Centre 0.098 Ha Not Surveyed\n53. Mitoozo Parish land, Kashare S/C \\| Pe Headquarters 2Ha \nNot \nSurveyed\n54. Mitoozo Parish land, Obubare , \nObubare Trading Centre 0.56 Ha \nNot surveyed Kashare S/C\n55. Nchune Parish land, Kashare S/C Parish headquarters 0.325 Ha \nNot \nsurveyed\n56. Ngango land, Ngango parish, Kagongi Parish Hatrs \n0.25 Acres Not Surveyed S/C\n57. Oruberera land, Along Bushenyi road, Public Toilet & a house 0.25 Acres \nNot \nSurveyed Bubare S/C\n58. Oruberera land in Katojo , Bubare S/C Vacant Land \n0.25 Acres Not Surveyed\n59. Plot 2 Western Bypass Link Land \n0.103 Ha Titled", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], "page": 49, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "60. Reservoir land Tank land, Kabare Resrvoir Tank \n0.005 Ha Not Surveyed Ward, Rubindi- Ruhumba TC\n61. River Side land, Rubindi \nRubindi-Ncune Trading 0.025 Ha Not Surveyed Nchune,Kashare S/C Centre\n62. Rubindi Tax Park, Rubindi-Ruhumba T 0.1 Acre \nTax Park Not Surveyed C\n63. Rwabinyonyi-Mirongo, Kashare S/C Rwabinyonyi community 0.666Ha \nNot Surveyed water source\n64. Rwamuhigi Land, Rubindi S/C Vacant \n25ftx100ft Not Surveyed\n65. Rwebishekye land, Muko \nMuko Cattle Dip 2 Acres \nBeing Surveyed Rwanyamahembe\n66. Rweishamiro Land Rwanyamahembe Communal Dam \n11.98 Acres Titled TC\n67. Rwera land , Kibingo Kagongi S/C Vacant Land \n3 Acres \nBeing Surveyed\n68. Water tank land, Omugyera-Nyamiriro Water Tank 0.05Ha Not Surveyed Rubindi S/C \n\u201a\n69. Kakyeka Stadium land, District Headquarters, Kamukuzi-Kakyeka\n70. Rubindi Play Ground- Rubindi- Ruhumba TC", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], "page": 49, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n= Recreational Ground 5.188 Ha Titled \nRecreational Ground 1 Acre \nBeing Surveyed \n71 Bukiro TC Land, Bukiro TC Town council 3 Ha Not Surveyed Headquarters & Bukiro \nHCIII \n72 Bukiiro weekly Market Land, Kakondo, Weekly Market 5Ha \nNot \nSurveyed Bukiro TC \n73 Former UNCEF grounds Land-Kakyeka Used by AMPROCA \n3.220 Ha Titled \n74 Nyarubungo Parish Land Bukiro S/C Subcounty \n4 Ha Not surveyed Headquarters & \nNyarubungo HCII \n75 Rubingo Ward land, Bukiro TC Ward Headquarters 1Acre \nNot \nsurveyed \n76 Bukiro Ward land, Bukiro TC Ward Heaquarters \nNot \nsurveyed \n77 Bwizibwera market Land, Market 6 Acres Not surveyed Rwanyamahembe TC \nAppendix 9: Details of Implementation of URF Activities \nS/No item planned Actual Budget/R Actual Remarks \nRutooma- \nemergency \\| Kashare- intervention Mutonto road \n5 Bridges/ 6 lines of 6 lines of 44,060,000 43,987,000 Road works culverts Armuco steel Armuco steel \ncontracted out installation culverts culverts \n4 lines of 900 \n4 lines of 900 \ndiameter and 4 \ndiameter and \nlines of 600 \n4 lines of 600 \ndiameter \ndiameter \nconcrete culvers concrete \nculvers \nConsultancy N/A N/A \nNot planned for Services \nEquipment Road N/A \nRepaired road repairs equipment/ 59,600,000 57,098,000 equipment, vehicles vehicles and motorcycles District Road \n4 meetings 7,100,000 6,795,000 Roads committee Committee 4meetings \nmeetings held. Meetings \n/operations \nPothole patching N/A N/A 0 0 Not planned for and Purchase of \nProtective wares \nAnd road tools \nSupervision / Operational N/A 18,621,000 24,286,000 Increase in Administration costs \ncommodity prices costs \nCapacity 0 0 Not planned for building \\_ \nSub-Total 491,629,0 417,502,000 \n00 \nTransfers to 0 0 0 \nNot yet funded by Town councils URF Transfers to 7 Sub-counties 7 Sub-counties 111,388,90 111,388,900 \nTransfers were done Sub-counties \nCross cutting N/A \n0 Incorporated into issues HIV/AIDS \nindividual activity awareness \nworkplans \nCross cutting N/A \nIncorporated into issues and \nindividual activity environmental \nworkplans \n603,017,9 559,457,932 00 \noon \nAppendix 10: Non- functionality of SACCOs Committees and Sub committees. \nSuperviso Executive Loan Sub Production Marketing Business Finance Remarks ry Committe committee sub sub Developmen and \ncommitte \nCommittee Committee t services investme \nsub nt sub \nSada\\} aaijoe SEHNIWIWOI dale saa\\} danoe s3aylWIWOoI aaiqoe saaylWwwoy BAlDe Sada\\} dae Sad\\} aaqoe saaylw\u0131wuoy Same saayIwwos aaqoe saa\\} dae saayIwiwos dayne saa\\} an\u0131pe SBdPIWULWOD dae saa\\} Dame SIENIWLUOI 9ai\\}e", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}, [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 44, "level": 1}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}]], "page": 49, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "El ILUWOD Jou", "metadata": {"headings": [{"headings_0": {"content": "El ILUWOD Jou", "page": 51, "level": 4}}, {"headings_1": {"content": "implemente", "page": 44, "level": 1}}], "page": 51, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wos Jou wos ww0d Jou SWoS jou wog Jou wos IWWOD Jou awos IWWwo? jou awos Jou BWOS jou awos IWwWwo0d jou 3Wwog jou wos wwoo JoU SuloS Jou awos wwod J0U 3wos JOU SUl0S", "metadata": {"headings": [{"headings_0": {"content": "wos Jou wos ww0d Jou SWoS jou wog Jou wos IWWOD Jou awos IWWwo? jou awos Jou BWOS jou awos IWwWwo0d jou 3Wwog jou wos wwoo JoU SuloS Jou awos wwod J0U 3wos JOU SUl0S", "page": 51, "level": 1}}, {"headings_1": {"content": "El ILUWOD Jou", "page": 51, "level": 4}}], "page": 51, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "metadata": {"headings": [{"headings_0": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}, {"headings_1": {"content": "wos Jou wos ww0d Jou SWoS jou wog Jou wos IWWOD Jou awos IWWwo? jou awos Jou BWOS jou awos IWwWwo0d jou 3Wwog jou wos wwoo JoU SuloS Jou awos wwod J0U 3wos JOU SUl0S", "page": 51, "level": 1}}], "page": 51, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "one (jeu -", "metadata": {"headings": [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}], "page": 51, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON on \n(0 ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON \none (eu ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON u \nON ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON \none (eu ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON \nON ON = ON ON ON ON ON ON ON ON ON ON ON ON ON one (jeu ON \u2014 ON ON ON ON ON ON ON ON ON ON ON ON ON ON \none (eu saA Dh SOA sar S84 sa, S38, sa sa SoA sa S84 SA sa sa saA \nON wu) = ON ON ON ON ON ON ON ON ON ON ON ON ON 87 \nsar S24 SOA sa sa SOX SoA sa sa SsaA AL sa sa saA SA saA one (jeu S8A SA saA SOA sa S8A sa sa SA sa SOA sa saA\\| SsA\\| S89A SPA \n3A s z s [2 s 9A s aA s A s A Ss aA s aA s MA s aA s A s aA aA aA PA s s s \nSeA saA saA SeA sa SeA S8A SoA SA\\| sa, S8A S8A sa S8A Sa saA", "metadata": {"headings": [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}, [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}], [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}], [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}], [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}], [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}], [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}], [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}], [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}], [{"headings_0": {"content": "one (jeu -", "page": 51, "level": 3}}, {"headings_1": {"content": "ae ae ae ae ale ae ae ale we ae ae ale ae ae ale", "page": 51, "level": 3}}]], "page": 51, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= |=", "metadata": {"headings": [{"headings_0": {"content": "= |=", "page": 51, "level": 4}}, {"headings_1": {"content": "one (jeu -", "page": 51, "level": 3}}], "page": 51, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A s \ns Ss aA s A s A S 9A s 3A s aA s 3A s aA Ss A s MA aA aA aA s s s \nIGNIaNd TVALN39 -IGNIgnd VanNHNA nad VSNJMAWI vovvonu) Oubing WAd VENVAN Oamna OONIENY OaIMmNa Wd NNINUVAN OUDINE FYNONAMA IDSNODW VWVHNAWI IGNIEnd 3Malz\u0131ma ddddn aWVHIVIV QuyM TYISIGVAN OONISDI ISNOSYWN THVONVA IONOSVWN OSNVON ISNODV ISNOOW VANNLN IONOIW WVHSNIAN", "metadata": {"headings": [{"headings_0": {"content": "= |=", "page": 51, "level": 4}}, {"headings_1": {"content": "one (jeu -", "page": 51, "level": 3}}, [{"headings_0": {"content": "= |=", "page": 51, "level": 4}}, {"headings_1": {"content": "one (jeu -", "page": 51, "level": 3}}]], "page": 51, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "aavM I/L ODDS VON (wad QuvM OIIVS aavMm Wdd aavMm I/L OIIVS OD Wdd Wdd aAaYM Wa aayYM va Wdd OIIVS Wdd OJIVS Wdd ODDVS VATISN Wdd OIIVS Wdd ODDS", "metadata": {"headings": [{"headings_0": {"content": "aavM I/L ODDS VON (wad QuvM OIIVS aavMm Wdd aavMm I/L OIIVS OD Wdd Wdd aAaYM Wa aayYM va Wdd OIIVS Wdd OJIVS Wdd ODDVS VATISN Wdd OIIVS Wdd ODDS", "page": 51, "level": 3}}, {"headings_1": {"content": "= |=", "page": 51, "level": 4}}], "page": 51, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "WV \n\\| \nT T \u00a3 bv Ss 9 L 8 6 T 0 T T T c T \u20ac v T Sg 4 \nsaa\\} dane SIHNIWWOI BAe saa\\} 9aoe saayIWwwo2 ne saa dale saa\\} aAmpe SIaNIWWOI dane saa\\} dAIIe SIoPIWWOD BAe ssayq!wwos aioe saa\\} Bale saa\\} dale saa\\} dae Saa\\}IWWOd dae saayilwwoo 3A\\}0e", "metadata": {"headings": [{"headings_0": {"content": "aavM I/L ODDS VON (wad QuvM OIIVS aavMm Wdd aavMm I/L OIIVS OD Wdd Wdd aAaYM Wa aayYM va Wdd OIIVS Wdd OJIVS Wdd ODDVS VATISN Wdd OIIVS Wdd ODDS", "page": 51, "level": 3}}, {"headings_1": {"content": "= |=", "page": 51, "level": 4}}, [{"headings_0": {"content": "aavM I/L ODDS VON (wad QuvM OIIVS aavMm Wdd aavMm I/L OIIVS OD Wdd Wdd aAaYM Wa aayYM va Wdd OIIVS Wdd OJIVS Wdd ODDVS VATISN Wdd OIIVS Wdd ODDS", "page": 51, "level": 3}}, {"headings_1": {"content": "= |=", "page": 51, "level": 4}}], [{"headings_0": {"content": "aavM I/L ODDS VON (wad QuvM OIIVS aavMm Wdd aavMm I/L OIIVS OD Wdd Wdd aAaYM Wa aayYM va Wdd OIIVS Wdd OJIVS Wdd ODDVS VATISN Wdd OIIVS Wdd ODDS", "page": 51, "level": 3}}, {"headings_1": {"content": "= |=", "page": 51, "level": 4}}]], "page": 51, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "!wwo0s JOU SWOS Jou wos Iwwod Jou 3UW10S jou SWOS iwwod Jou aWOS Iwwod Jou 3Wos Jou aWOS ]WWwod JOU 9WoS Jou wos jou 9Wos |Wwwod Jou aWOS wwod JOU 3Wos lwwos Jou wos JOU awWos JOU", "metadata": {"headings": [{"headings_0": {"content": "!wwo0s JOU SWOS Jou wos Iwwod Jou 3UW10S jou SWOS iwwod Jou aWOS Iwwod Jou 3Wos Jou aWOS ]WWwod JOU 9WoS Jou wos jou 9Wos |Wwwod Jou aWOS wwod JOU 3Wos lwwos Jou wos JOU awWos JOU", "page": 52, "level": 3}}, {"headings_1": {"content": "aavM I/L ODDS VON (wad QuvM OIIVS aavMm Wdd aavMm I/L OIIVS OD Wdd Wdd aAaYM Wa aayYM va Wdd OIIVS Wdd OJIVS Wdd ODDVS VATISN Wdd OIIVS Wdd ODDS", "page": 51, "level": 3}}], "page": 52, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "metadata": {"headings": [{"headings_0": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}, {"headings_1": {"content": "!wwo0s JOU SWOS Jou wos Iwwod Jou 3UW10S jou SWOS iwwod Jou aWOS Iwwod Jou 3Wos Jou aWOS ]WWwod JOU 9WoS Jou wos jou 9Wos |Wwwod Jou aWOS wwod JOU 3Wos lwwos Jou wos JOU awWos JOU", "page": 52, "level": 3}}], "page": 52, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ON ON ON ON ON \nON ON ON \nON ON ON \nON ON ON", "metadata": {"headings": [{"headings_0": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}, {"headings_1": {"content": "!wwo0s JOU SWOS Jou wos Iwwod Jou 3UW10S jou SWOS iwwod Jou aWOS Iwwod Jou 3Wos Jou aWOS ]WWwod JOU 9WoS Jou wos jou 9Wos |Wwwod Jou aWOS wwod JOU 3Wos lwwos Jou wos JOU awWos JOU", "page": 52, "level": 3}}, [{"headings_0": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}, {"headings_1": {"content": "!wwo0s JOU SWOS Jou wos Iwwod Jou 3UW10S jou SWOS iwwod Jou aWOS Iwwod Jou 3Wos Jou aWOS ]WWwod JOU 9WoS Jou wos jou 9Wos |Wwwod Jou aWOS wwod JOU 3Wos lwwos Jou wos JOU awWos JOU", "page": 52, "level": 3}}]], "page": 52, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ke", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 52, "level": 3}}, {"headings_1": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}], "page": 52, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00a9 ON ON \nON ON ON \nON ON \nON ON ON \nON ON ON \nON ON ON ON \nON ON ON \nON ON ON ON ON \nON ON ON \nON ON ON ON ON \nON ON ON ON ON ON ON ON ON ON ON 67 sa, SOA saA SoA say Sa, SoA SeA sa sa saA sa saA \nSsaA sa SsaA saA Sa, SOA S98, SoA sa sa sa sa saA \nsa S8A sA\\| sa saA S8A SoA S8A S8A SdA SA S8A S8A \naA s 9A Ss A s \nA s \naA s 9A s 9A s aA s aA s \nS8A SeA sa S8A sa] S8A SeA SeA S89A 9A aA A PA aA PA A 2A aA s s s s s s s s S \nQUVM THISIGVAN Wdd UIHSIGVAN AaVYM TAISIAVAN Wdd Vvanevond TYISIGVAN Wdd OA3SN3NNE vAvand VAVand vavanane VvAVEnd VONNHNY VAvand IZOHSNA VAVand OSNOUIW JUVHSVWN OZOOLIW JUVHSWI 3NNHDN JUVHSWA THISIGVAN AYVHSY Ourdvy IaNnIand OXTNIWVAN IGNIEnu IIHNWVMA IGNIand", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 52, "level": 3}}, {"headings_1": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}, [{"headings_0": {"content": "ke", "page": 52, "level": 3}}, {"headings_1": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}], [{"headings_0": {"content": "ke", "page": 52, "level": 3}}, {"headings_1": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}], [{"headings_0": {"content": "ke", "page": 52, "level": 3}}, {"headings_1": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}], [{"headings_0": {"content": "ke", "page": 52, "level": 3}}, {"headings_1": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}], [{"headings_0": {"content": "ke", "page": 52, "level": 3}}, {"headings_1": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}], [{"headings_0": {"content": "ke", "page": 52, "level": 3}}, {"headings_1": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}], [{"headings_0": {"content": "ke", "page": 52, "level": 3}}, {"headings_1": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}], [{"headings_0": {"content": "ke", "page": 52, "level": 3}}, {"headings_1": {"content": "ae Je Se ale ae we ae We qe ae ale ae we Be ae", "page": 52, "level": 3}}]], "page": 52, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "metadata": {"headings": [{"headings_0": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}, {"headings_1": {"content": "ke", "page": 52, "level": 3}}], "page": 52, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "V Vu Va Va \nva ID \nT Z T 8 Tt 6 T 0 \nT \ncz 9 z Zz T 8 Zz 6 \u20ac 0 \nSeey!WWwos Sane seey!Wwos BAI\\} soe\\} ax\u0131pe saaylWwo) an\u0131pe SaayIww0d SAalpe saayuwo0) BANE saaplWwulo) Sande saa\\} BANDE saayiuwos BANDE saaylwuo) BAI $99\\}]/WUW0D aaiqoe saayiwwod BAI", "metadata": {"headings": [{"headings_0": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}, {"headings_1": {"content": "ke", "page": 52, "level": 3}}, [{"headings_0": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}, {"headings_1": {"content": "ke", "page": 52, "level": 3}}], [{"headings_0": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}, {"headings_1": {"content": "ke", "page": 52, "level": 3}}], [{"headings_0": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}, {"headings_1": {"content": "ke", "page": 52, "level": 3}}]], "page": 52, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "metadata": {"headings": [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], "page": 53, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ae ae ae ae ae Be ae ae Be ae ae oe \\| \nON ON ON ON ON ON ON ON ON ON \\| \nON ON ON ON ON ON ON ON ON ON \noN ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON ON \nON ON ON ON ON ON ON ON ON ON ON ON \\| \nON ON ON ON ON ON ON ON ON ON ON ON \nON ON ON ON ON ON ON ON ON ON ON ON \nON ON ON ON ON ON ON ON ON ON ON ON os say Sa SA Say sa SOA SaA SsaA sa Sa sa sa \nSay sa sa sa Sa SeA SQ Say saA saA saA saA r \n= \nSa, SeA sa sa, S8A SeA San sa sa sa S8A saA\\| =p aA s 9A s a Ss aA 5 PA s aA Ss aA s aA Ss aA s aA s aA s aA s \nsa sa SoA so, SeA S2A san sa S8A sa S8A sa ay 5 3 s aA s aA s 9A s 3 s 9A s aA s PA s A s PA s A Ss \n", "metadata": {"headings": [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}, [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}]], "page": 53, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- VaWnHnd Wdd NOHSNWW Javvanga WIVHSV Juvvana OLOLYY Javvang WWwvuvond 3avvang NVHSNIMY aduvvend OZVALW 3Malz\u0131ma VWOOLNA Wdd VWOLNA AMdIZIMG VWOOLNY Wdd 3HSIEIMY SMSIZIMa VWOOLNY WAd OFOLN3MA AMSIZIMa VWOOLNA WAd AMAIZIMA YAMOT VWVANVMY IL AHV VWVANVMY OL VASIA DL ODDVS Oo Wdd ODDVS Wdd ODDVS nad ODDVS Wad ODIvS na Wadd ODDVS -Ve DL ODIVS auvMm \u201cWd DL ODDVS 3 \"va IL OIIVS aavm \"va IL OIIVS Wa auvm 39W3H Wad ODDVS auvMm 38WSH Wad ODDS \u2014 \n\u20ac Tr \u20ac c \u20ac \u20ac \u20ac v \u20ac S \u20ac 9 Z \u20ac 8 \u20ac 6 v 0 v T v Z", "metadata": {"headings": [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], "page": 53, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 MABIRA \nNo No No Some 3 WARD committees RWANYAMA \nare not active \n4 KARUYENJE \nNo No No Some 4 WARD committees RWANYAMA \nare not active HEMBE TC \nPDM \nSACCO \nKABARE No Some WARD \ncommittees RUBINDI- \nare not active RUHUMBA \nTC PDM \nSACCO \n4 MUGARUSY No No Some A BUBAARE committees PDM \nare not active SACCO \nAppendix 11:Transfer of PRF to \\_un-licensed SACCOs \nSN. Vote Parish Name of SACCO Is the SACCO Remarks Name Name registered under \nMicrofinance \nInstitutions \nmoney lenders \nact \n2016?", "metadata": {"headings": [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}, [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}], [{"headings_0": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, {"headings_1": {"content": "D1 OD3DVS Val DL OIIVS QavVM D1 ODDVS Wdd OIIVS VAYVLI Wdd OIIVS Wdd ODIVS Wdd OIIVS Wdd ODDS Wd OD9DVS Wad ODDS Wdd OIIVS Wdd ODDVS Wdd ODDVS Wad ODIVS Wdd OIIVS", "page": 52, "level": 3}}]], "page": 54, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], "page": 54, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Mbarara Rubindi RUBINDI CENTRAL NO \nNot licensed under \nDLG WARD RUBINDI- microfinance institutions to RUHUMBA T/C PDM \nlend money. \nSACCO \n2 Mbarara Karwensanga KARWENSANGA NO Not licensed under DLG (RUGAAGA PDM) microfinance institutions to lend money. \n3 Mbarara Bukiro BUKIRO WARD PDM NO \nNot licensed under \nDLG SACCO microfinance institutions to lend money. \n4 Mbarara Nyanja NYANJA WARD BUKIRO NO \nNot licensed under \nPDM lend money. \n8 Mbarara Karuhama KARUHAMA WARD NO \nNot licensed under \nDLG RUBINDI microfinance institutions to lend money. \n9 Mbarara Bwizibwera BWIZIBWERA UPPER NO \nNot licensed under \nDLG Upper WARD \nmicrofinance institutions to lend money. \n10 Mbarara Akaihamba AKAIHAMBA WARD NO \nNot licensed under \nDLG NYABISIRIRA microfinance institutions to lend money. \nAppendix 12: Selection and Implementation \nSN Vote Parish Name of Name of Loan Loan Projec Status of Remar Name Name SACCO PRF Amoun Amount t the k beneficia tas per as per funde project \nry SACCO househo d (Take \nrecords Id pictures evidence and make provided \ninterview", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}, [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}], [{"headings_0": {"content": "Yes/No)", "page": 54, "level": 3}}, {"headings_1": {"content": "wog Jou Bwos JOU wos /WWWOD JOU awos Jou Su1oS Jou wos JOU wos JOU wog iwiwod JOU wos JOU wos JOU awos }OU wos JOU", "page": 53, "level": 1}}]], "page": 54, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Intervie", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 55, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 54, "level": 3}}], "page": 55, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "notes to be w notes, signed by Bank \nbeneficiari informati", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 55, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 54, "level": 3}}], "page": 55, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es)", "metadata": {"headings": [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], "page": 55, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on report, bank statement etc.", "metadata": {"headings": [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], "page": 55, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Mbarar Bukiro BUKIRO MPIRWE 1,000,0 1,000,000 BANAN DOING Differe aDLG Ward WARD PDM\\_ SAM 00 \nA WELL nt SACCO", "metadata": {"headings": [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], "page": 55, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4. Mbarar Nyarubun NYARUBUN KAZOOBA aDLG go GO BUKIRO DAVD", "metadata": {"headings": [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], "page": 55, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nproject \n1,000,000 COFFE NOT Differe E DOING AS nt PDM EXPECTED project \nAppendix 13; Failure to follow the stipulated loan application and approval process \nS Vote Parish Name Name of Was the Date Loan Were Were N Nam Name of PRF benefici loan Amou the they e \nSACCO beneficia ary was nt loan vetted by ry from obtai benefic a village \n\u20acS \nVAWVHVN \nIanIand \naavMm ayuvMm 91a 000 \u00a37 I9NALF9 VW VW ele SOQ ON \u2018000\u2019T 02/9/8 SOA NANVS VHNYVy vHnavw 4eqw LHOIN \n\u20ac@ \nJa \n000 \n\u2019000'7 0%/9/S gVHSOAN \nWdd I \nNA13A3 SNOWY 1d 000 \u20acZ IZ 34 34 ee SoA on \u2018000\u2018T 02/9/S S8A VEVEWSy NONIME NONAME JeqW \n\u20acZ \nHLIane 000 \nIMWNdW \nWdd \nouamna \nyd 000 \u20ac2 alAva OONN OONN ele sa on \u2018000'T oz/g/z S84 VEOOZV anavan GNUVAN JeqW 3 \nOAvalvad \nva \n\u20ac20 \nNNANLVN \n000 \nODDVS \nSON Wdd D/L \nTISNYOD OYIDING 97a 000 7) \n3\\| auvmo\\| auvmo ele SOA on \u2019000\u2019T z/s/6z SoA zvaaaMmL SnIana ONTaNY Jean \n\u20ac20 \nZ/S/61 Hdvsv I \nZVaV LAW \nWdd \noamna \nyd \u00a320 GINA auvm auvMm ele SOA \n7/S/61 SeA JGNVSY VENVAN VCNVAN JeqW \n\u20ac720", "metadata": {"headings": [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}, [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}], [{"headings_0": {"content": "es)", "page": 55, "level": 3}}, {"headings_1": {"content": "(Intervie", "page": 55, "level": 3}}]], "page": 55, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2/S/ST", "metadata": {"headings": [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}], "page": 56, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4SIWOUd 3 \nPIUS 8/6/20 1,000, \\| 23 \n000 \nBWIZIB BWIZIB TUKUNDA Yes 6/6/20 1,000, No Yes NE 23 000 \nSTELLAH \nTUMUSII 5/6/20 1,000, 000 ME IRENE 23 \nNATUNDA Yes 12/6/2 1,000, No Yes NE ALLEN 023 000 \nTUMUSII \nME \nGODWIN 9/6/20 1,000, 23 000 \nAppendix 14: Failure to obtain an insurance policy( all the groups don\u2019t have the Uganda Agricultural insurance scheme). \nIf the loan is for a SN Vote Parish \nName of SACCO Name of Loan Name Name \nPRF Amount a farming \n. \nbeneficiar operation, did y the borrower obtain an agriculture insurance policy under the", "metadata": {"headings": [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}, [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}], [{"headings_0": {"content": "2/S/ST", "page": 56, "level": 3}}, {"headings_1": {"content": "es)", "page": 55, "level": 3}}]], "page": 56, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 57, "level": 3}}, {"headings_1": {"content": "2/S/ST", "page": 56, "level": 3}}], "page": 57, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 57, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 57, "level": 3}}], "page": 57, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Insurance \n\\| Scheme (UAIS)? Mbarar RUBINDI RUBINDI CENTRAL ALL 1,000,000 NO \na DLG \nWARD RUBINDI- RUHUMBA T/C PDM SACCO \nMbarar KARWENSAN KARWENSANGA", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 57, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 57, "level": 3}}, [{"headings_0": {"content": "Agriculture", "page": 57, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 57, "level": 3}}], [{"headings_0": {"content": "Agriculture", "page": 57, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 57, "level": 3}}]], "page": 57, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000 NO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 NO", "page": 57, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 57, "level": 3}}], "page": 57, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "aDLG GA (RUGAAGA PDM) \nMbarar BUKIRO BUKIRO WARD", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 NO", "page": 57, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 57, "level": 3}}, [{"headings_0": {"content": "1,000,000 NO", "page": 57, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 57, "level": 3}}]], "page": 57, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000 NO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 NO", "page": 57, "level": 3}}, {"headings_1": {"content": "1,000,000 NO", "page": 57, "level": 3}}], "page": 57, "document_name": "Mbarara District Local Government Report of the Auditor General,2023", "type": "heading"}}], "table_of_contents": [{"content": ["2 Theme area-PDM expenditure audited", "4 Focus area-Education grant - Formerly 363,775,320 19,837,952,028 53/72", "SFG", "6 Focus area-Microscale irrigation projects 117,930,056 19,955,882,084 54.04", "6 Focus area-Transitional Roads 300,000,000 20,255,882,084 54.85", "Rehabilitation", "7 Focus area-UGIFT (Infrastructure) 4,160,798,842 24,416,680,926 66.12", "8 Focus area-Water development grant 783,282,000 25,199,962,926 68.24", "L (Piped water, and Rural water and", "Sanitation grant)", "9 PHC Development -Health 278,454,764 25,478,417,690 68.99"], "page": 5}]} \ No newline at end of file diff --git a/reports/chunks/Mbarara Regional Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/chunks/Mbarara Regional Referral Hospital Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..57e16e68bc7fc3133066247fb0285b184adbbce9 --- /dev/null +++ b/reports/chunks/Mbarara Regional Referral Hospital Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \n\\| ON THE FINANCIAL STATEMENTS OF MBARARA REGIONAL \nREFERRAL HOSPITAL \\| FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contents", "metadata": {"headings": [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], "page": 2, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~ List of Acronyms \nBB ne \nCOP \nUganda Country Operation Plan planning calendar Government of Uganda \nHCMS Human Capital Management System \nICT \nInformation and Communication Technology \nInternational Organization of Supreme Audit Institutions Integrated Personnel and Payroll system \\|ISSAIs International Standards of Supreme Audit Institutions LGPPDA \nLocal Government Public Procurement and Disposal Authori MoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MRRH \nMbarara Regional Referral Hospital \nNAA \nNational Audit Act \nNTR \noe Program Budgeting System \\|PDU Procurement & Disposal Unit \nUganda Banker\u2019s Association \nUganda Consolidated Fund \nUCLA \nUganda Consumer and Lender\u2019s Association \\_\\_\\_\\_\\_\\_\\| Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MBARARA REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Mbarara Regional Referral Hospital, 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 Mbarara Regional Referral Hospital 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": "Contents", "page": 2, "level": 1}}, [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}]], "page": 3, "document_name": "Mbarara Regional Referral Hospital 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 Mbarara Regional Referral Hospital 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. \n~The mandate of the Mbarara Regional Referral Hospital is to implement the National Health Policy Guidelines and improve the quality of life of the people in the Mbarara region, to provide and make the essential drugs accessible to patients and to provide specialized and general health services in line with its referral status to the population within its area and even beyond. \nI 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. \nDuring the financial year 2022/2023, the Mbarara Regional Referral Hospital had a budget of UGX 20,649,840,964 out of which UGX. 20,542,783,280 was warranted as shown below; \nTable showing the percentage of the budget supported by warrants \nSN Details Budget Warrants % age of UGX.(A) \u2018UGX\u2019 UGX.(B) \u2018UGX\u2019 warrants (B/A) Recurrent (Wage) 12,172,564,870 12,144,440,747 100 Recurrent (Non-wage) 6,807,276,094 6,728,342,533 100 Development 1,670,000,000 1,670,000,000 100 Total 20,649,840,964 20,542,783,280 \nOut of the total warrants of UGX.20,542,783,280, I reviewed expenditure on activities/outputs worth UGX.17,654,691,820 (85%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}, [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Contents", "page": 2, "level": 1}}]], "page": 4, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing expenditure on activities/outputs sampled for review", "metadata": {"headings": [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], "page": 5, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sn Details \nActual Cumulative Actual Cumulative \nexpenditure expenditure \u2018UGX\u2019 %age out (UGX) of total \nwarrants \n1 Wage expenditure (Payroll audit/FS-audit) 10,597,093,902 \n10,597,093,902 \ncn Medical and Health Supplies-320027 358,000,000 \n53% \\| 3 HIV/AIDs Research, Healthcare & 4,501,297,918 10,955,093,902 75% Outreach Services-320020 \n4 Diagnostic Services-320009 227,000,000 15,456,391,820 76% 5 Bla Construction Management 1,550,000,000 15,683,391,820 84% 6 320034-Prevention and Rehabilitation 177,600,000 17,233,391,820 85% services \n- \n6 Out-patient services-320033 243,700,000 17,410,991,820 86% Total of the expenditure audited 1 7,654,691,820 17,654,691,820 \nOut of the entity warrant of UGX.20,542,783,280, in the financial \nObservation \nRecommendation -+ \n1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the entity was supposed I \nadvised the to collect non-tax revenue to the tune of UGX. Accounting Officer to 1,400,000,000. However, by the end of the financial year monitor the trend of only UGX. 804,493,480 had been collected representing 60% patients that visited performance as shown in the table below; \nthe private wing and in future make No Source Approved Actual Variance realistic budgets budget Collections based performance 1 Non-Tax 1,400,000,000 804,493,480 595,506,520 level of the prior Revenues financial year. Total 1,400,000,000 \\| 804,493,480 595,506,520 \nRevenue \nUnder collection of non-tax revenue denied the entity resources for implementation of the planned activities. \nThe Accounting Officer explained that NTR for private wing was based on assumption that patients would turn up for treatment during the year. However due to improvement of health care in the lower health units and improved health care in the General hospital, less patients were admitted. This affected the revenue collections. \n1.2 Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}, [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}]], "page": 5, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The entity had an approved budget of UGX. 20,649,840,964 \nI advised the from the various outputs out of which UGX. 20,542,783,280 \nAccounting Officer to were warranted resulting in a shortfall of UGX. 107,057,684 ensure that these representing 99% performance. \nactivities are The performance of warrants from each of the programmes implemented in the from which the entity was allocated funds is shown in the last quarter of the table below; \nUSAID financial year as targeted, which is Approved Out-put budget Warrants Variance % also the first quarter Output Amount \nag of the GOU financial e \nper year. \nfor \nma \nnc \ne \n320034- \n100 \nObservation \\* -Recommendation 1 \nResearch, \nHealthcare & \nOutreach \nServices \n\\| 320011- \n100 Equipment 80,000,000 80,000,000 - maintenance \n320009- \n100 Diagnostic 227,000,000 227,000,000 : \\| Services \n320002- \n100 Ea Administrative 9 424,735,984 9,424,735,984 - \nand Support \n8-Output \n100 5,424,000 5,424,000 - 5-Output \n100 7,038,000 7,038,000 - 3-1578-Project \n100 120,000,000 120,000,000 - 2-1578-000002 \n100 Construction 1,550,000,000 1,550,000,000 - Management I \nOutput-0001- \n100 18,000,000 18,000,000 - Total \n99 20,649,840,964 20,542,783,280 107,057, \n684 \nThe UGX. 107,057,684 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nApproved Output Amount not Activities not Purpose and warranted /partially impact of the implemented unimplemented activity \n320021-Hospital \nHolding Hospital General hospital management and 100,004 Board management support services management \nmeetings \n320020-HIV/AIDs \n. Orientatio Improving the Research, 106,957,680 n functionality of the Healthcare & \nmeetings health system to conducted deliver quality and Outreach Services \nfor district \nleadership affordable \n& other preventive, stakeholde curative and \nrs on palliative health CHEWs care services. \n. Training of \nhealth \nworkers in \nRecommendation \\|: No Observation- - \n-\u2014-- \n- \nduring the year, UGX. 18,936,567,905 was utilized by the I advised the entity resulting in un-utilized warrants of UGX. 1,666,855,375 Accounting Officer to representing utilization of 77% as shown in the table below; expedite \nthe Approved Warrants Warrants Variance recruitment process Output \nupon \nthe uplift , of the ban to ensure full utilisation of the wage ceiling and warrants 320034- improve provision Prevention and 177,600,000 177,600,000 - to \nRehabilitation of health . service services", "metadata": {"headings": [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}, [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, {"headings_1": {"content": "Contents", "page": 2, "level": 1}}]], "page": 6, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], "page": 8, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320033-Out- patient services 243,700,000 243,700,000 - 100 I further advised the 320027-Medical and Health 358,000,000 358,000,000 = Accounting Officer to Supplies 100 continue liaising with 320023- Inpatient 340,820,000 340,820,000 2 MoFPED to ensure Services 100 pensions and gratuity 320022- Immunisation 65,706,000 65,706,000 funds are warranted Services 67 per the approved 320021-Hospital as 3,423,461,378 2,290,405,341 1,133,056,037 funding ; . management pension and support requirements. services 320020- HIV/AIDS 4,501,297,918 4,501,297,918 Research, Healthcare & Outreach Services a So oO 320011- Equipment 80,000,000 80,000,000 maintenance 320009- Diagnostic 227,000,000 227,000,000 Services 96 320002- Administrative 9,424,735,984 9,010,936,646 413,799,338 and Support Services 100 8-Output 100 5-Output 7,038,000 7,038,000 100 3-1578-Project 120,000,000 118,040,000 1,960,000 100 2-1578-000002 Construction 1,550,000,000 1,550,000,000 Management 100 Output-0001- 18,000,000 18,000,000 20,542,783,280 18,993,967,905 1,548,815,37 92 No Observation: ~~: \u00b0\u00b0\": Recommendation Services 3-1578-Project Payment of 1,960,000 capital projects 1,548,815,375 As a result of failure to utilise warrants; General staff salary were partially paid. e Gratuity and pension warranted were partially paid e e Outstanding payments for capital projects The Accounting Officer explained the following; e On salaries, the funds were not utilised due to a ban on recruitment of staff by MoPS. MoPS advised management to suspend recruitment of staff until further notice. The balance on pension and gratuity was the excess funds that e the hospital received from the Ministry of Finance Planning and Economic Development which was more than what the Hospital required. Appropriate Performance Indicators and Targets in the Work Plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the out-puts. Part A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. I reviewed the approved work plan and sampled 6 outputs with a total of 29 activities. I noted the following; e\u00a2 6 outputs with 29 activities had clear performance indicators and targets summarized in the table below. Table showing performance indicators and targets Category of No. No of No.of \\|No of Expenditure % 4 Human Provision of .\\| capital Diagnostic Services Total 227,000,000 .By. the. end. of the The intended services .! financial year X-ray were", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}, [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 8, "level": 2}}, {"headings_1": {"content": "Table showing expenditure on activities/outputs sampled for review", "page": 5, "level": 3}}]], "page": 8, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], "page": 10, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to put in place measures to address the challenges that led to the partial attainment of planned activities to foster full implementation of targeted activities in the subsequent financial years. In addition, the Accounting Officer should ensure close monitoring of the construction of the staff house to expedite its completion. 2.0 Management of the Government Salary Payroll In a letter to the Auditor General dated 29\" November 2022 referenced HRM Economic Mbarara - - Regional Referral Hospital (MRRH) had a wage budget\u201c of\" UGX.11,811,977,250, out of which UGX. 10,264,630,405 was utilised for the period under review. Below is a summary of the key findings from the special audit; No Observation Recommendation 2.1 Utilization of the Wage Budget The MRRH had an approved wage budget of UGX.11,114,328,977, and obtained supplementary funding of I advised the UGX.697,648,273 resulting into a revised wage budget of Accounting Officer to UGX.11,811,977,250 which was all warranted. expedite the recruitment process Out of the total warrants, UGX. 10,264,630,405 was utilized by upon uplift of the MRRH resulting in un-utilized warrants of UGX.1,547,346,845 ban to ensure full representing utilization of 87% as summarized in the table utilisation of the below and detailed in Appendix III wage ceiling and warrants to improve Approved Supple Revised Warran Unspent provision of health Budget mentar Balance service delivery. UGX. y UGX. UGX. UGX. I further advised the 11,114,328,9 697,648, 11,811,9 11,811,9 10,264,6 1,547,346, Accounting Officer to 77 273 77,250 77,250 30,405 845 continue liaising with the MoFPED to From the analysis, I noted that; ensure pensions and under absorption of UGX. 1,547,346,845 gratuity funds are e was an There warranted the as per including the supplementary funding of UGX. 697,648,273 approved pension was not utilized. funding e The supplementary funding of UGX.120,448,273 relating to requirements. pension and gratuity was not requested for by the Accounting Officer. The Accounting Officer explained the following; e On salaries, the funds were not utilised due to a ban on recruitment of staff by MoPS. MoPS advised management to suspend recruitment of staff until when instructed to do so. The balance on pension and gratuity was the excess funds that the hospital received from Ministry of finance and economic which \\| with the -relevant +--- b) A total of 6 (2%) employees on the payroll did not appear stakeholders to for the validation and were categorised as follows; ensure prompt i. All", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 2}}]], "page": 10, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}], "page": 12, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "no financial loss to Government. \nmanagement so as to have them c) One (1) individual whose names were not on the MRRH \naccess the payroll. payroll by June 2023, appeared for the validation exercise. \nThe individual was included on the validated payroll, upon \nconfirmation by the Accounting Officer regarding the \nstatus. \nThe Accounting Officer provided the following", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}, [{"headings_0": {"content": "by", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 3}}]], "page": 12, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "explanations;", "metadata": {"headings": [{"headings_0": {"content": "explanations;", "page": 12, "level": 8}}, {"headings_1": {"content": "by", "page": 12, "level": 1}}], "page": 12, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Accounting Officer confirmed that all the records of the validated employees were accurately captured for inclusion on the validated payroll for Mbarara Regional Referral Hospital. These were the same records management submitted to Ministry of Public Service for migration to HCM which had been concluded successfully. \ne The Accounting Officer also explained that 01 officer had a disciplinary case which was being handled by Rewards and Sanctions Committee for irregular attendance to duty and basing on Section 12(B-a) on the general rules of payment, his salary was revoked and management stopped the", "metadata": {"headings": [{"headings_0": {"content": "explanations;", "page": 12, "level": 8}}, {"headings_1": {"content": "by", "page": 12, "level": 1}}, [{"headings_0": {"content": "explanations;", "page": 12, "level": 8}}, {"headings_1": {"content": "by", "page": 12, "level": 1}}]], "page": 12, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payment.", "metadata": {"headings": [{"headings_0": {"content": "payment.", "page": 12, "level": 3}}, {"headings_1": {"content": "explanations;", "page": 12, "level": 8}}], "page": 12, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Inconsistencies in Employee Details \nA total of 126 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured I \nadvised the by NIRA on the National IDs. The information is critical in the Accounting Officer to identification of an individual. \nengage the affected staff and ensure that Inconsistent information undermines the integrity of the employee records MRRH\u2019s records and may complicate the employee service are duly updated", "metadata": {"headings": [{"headings_0": {"content": "payment.", "page": 12, "level": 3}}, {"headings_1": {"content": "explanations;", "page": 12, "level": 8}}, [{"headings_0": {"content": "payment.", "page": 12, "level": 3}}, {"headings_1": {"content": "explanations;", "page": 12, "level": 8}}], [{"headings_0": {"content": "payment.", "page": 12, "level": 3}}, {"headings_1": {"content": "explanations;", "page": 12, "level": 8}}]], "page": 12, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u | noted that; RE, ean S Ras", "metadata": {"headings": [{"headings_0": {"content": "u | noted that; RE, ean S Ras", "page": 13, "level": 2}}, {"headings_1": {"content": "payment.", "page": 12, "level": 3}}], "page": 13, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer - \nto \nreconcile a) 60 employee records were captured on wrong payrolls on a scale/notches leading to an over computation of UGX. monthly basis to 14,576,434 and under computation of UGX. 31,857,506. \nensure that salaries are paid b) Under-remittance of UGX.91,676,172 of statutory accurately. In deductions were made by the RRH during the period. \naddition, the HCM system should be c) Over-remittance of UGX.149,532 and under-remittance of reviewed \nto UGX.351,723 of non-statutory deductions were made by automate \nthe the RRH during the period. \nincrements since they are based on The Accounting Officer provided the following explanations; \nindividual", "metadata": {"headings": [{"headings_0": {"content": "u | noted that; RE, ean S Ras", "page": 13, "level": 2}}, {"headings_1": {"content": "payment.", "page": 12, "level": 3}}, [{"headings_0": {"content": "u | noted that; RE, ean S Ras", "page": 13, "level": 2}}, {"headings_1": {"content": "payment.", "page": 12, "level": 3}}]], "page": 13, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 13, "level": 1}}, {"headings_1": {"content": "u | noted that; RE, ean S Ras", "page": 13, "level": 2}}], "page": 13, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Accounting Officer explained that the salary scales anniversaries. used for employees were as per the approved structure \nand schemes of service provided by Ministry of Public oe Furthermore, Service. overpaid amounts The Accounting Officer added that all PAYE was remitted should \nbe but did not provide evidence for the remittance of the recovered from statutory deductions. \nbeneficiaries, while", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 13, "level": 1}}, {"headings_1": {"content": "u | noted that; RE, ean S Ras", "page": 13, "level": 2}}], "page": 13, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "underpayments", "metadata": {"headings": [{"headings_0": {"content": "underpayments", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment", "page": 13, "level": 1}}], "page": 13, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "are budgeted for and paid. \nI also advised the Accounting Officer to ensure timely reconciliation of the \namounts before effecting payments. In addition, the amounts \nover remitted should be followed up with a view of recovery. \nI further advised the Accounting Officer to put in \nThe Accounting Officer acknowledged the finding and the affected Officers attributed the delay to delete the staff from the payroll to\\} and initiate the system problems which show that the employee was not process of deleting validated even if they were validated. This prevented deletions these names from because the system would not allow management to end the the payroll with assignments of the affected Officers. However, management immediate effect. continued to retain the salaries of the officers whenever, \nmaking payment of salary every month for the two Financial \nYears.", "metadata": {"headings": [{"headings_0": {"content": "underpayments", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment", "page": 13, "level": 1}}, [{"headings_0": {"content": "underpayments", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment", "page": 13, "level": 1}}], [{"headings_0": {"content": "underpayments", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment", "page": 13, "level": 1}}], [{"headings_0": {"content": "underpayments", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment", "page": 13, "level": 1}}]], "page": 13, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], "page": 14, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the MRRH Staff Establishment Review of the establishment revealed Out of 359 approved positions, a total of 274 positions were filled leaving a gap of 1 advised the 85 vacant positions. Accounting Officer to The Accounting Officer explained that they make it a priority to engage the Ministry recruit more staff to fill the vacant positions in order to of Health to have increase staffing levels so as to improve service delivery in all these positions filled. Departments. However, management was constrained to do so in the last three years due to wage inadequacy caused by enhancement of salary for health workers and ban by MoPS. Management has been filling positions that fall vacant due to retirement, transfer without replacement, abandonment of duty and death on replacement basis. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of Hospital that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\u2122 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 4.0 Management of G2G Funding A review of a sample of the USAID Grant subprojects undertaken by the MRRH during the year(s) under review revealed the following: 4.1 Positive observations I noted the following areas where management had commendable performance; \u00b0 Mbarara Regional Referral Hospital prepared work plans and budgets and all the implemented activities were in the approved work plan of the RRH. All warrants for the period of UGX.4,501,297,918 were spent hence no unspent funds as at 30th June 2023. Performance of Hub and spoke milestones; Out of the 4 target outputs worth UGX.309,405,281, all were fully implemented. The referral prepared the required reports as per the requirements of the CIL, 2022. The following areas were noted for improvement;", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}, [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}], [{"headings_0": {"content": "e)", "page": 14, "level": 1}}, {"headings_1": {"content": "underpayments", "page": 13, "level": 1}}]], "page": 14, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "e)", "page": 14, "level": 1}}], "page": 15, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the three targets are implemented in \n~-- The Accounting Officer -explained that the targets set fer activities: under fixed amount reimbursement are not set by the Accounting Officer, but are set and provided to the hospital by the donor. \nThe Hospital cannot achieve the donor targets for PMTCT\\_EID because there are several facilities whose capacity to provide quality PMTCT/MNCH services within the city has been improved and as thus mothers reserve the right to receive care from the facility of their choice. However, all the mothers (pregnant and lactating) and infants who come to the hospital received all PMTCT\\_EID services as stipulated in the National Consolidated Care and Treatment Guidelines. \nRecommendation \nI advised the Accounting Officer to always set realistic targets that will be possible to achieve. \n4.4 Public Finance Management milestones \nOut of the 4 target outputs worth UGX.119,943,453, 3 targets worth UGX.101,004,041 were fully implemented, and one target worth UGX.18,939,412 was not implemented. \nFailure to fully implement the planned PFM targets impacts the upgrading of RRH\u2019s leadership, management, and accountability systems and processes to help ensure the integrity of USAID financial resources and support the RRH\u2019s long-term", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "e)", "page": 14, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "e)", "page": 14, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "e)", "page": 14, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "e)", "page": 14, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "e)", "page": 14, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "e)", "page": 14, "level": 1}}]], "page": 15, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sustainability.", "metadata": {"headings": [{"headings_0": {"content": "sustainability.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 16, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the cost of UGX.18,939,412 was tagged to the PFM\\_HR annual milestone and these funds were meant to support transition of clinical staff inherited from previous partners to Government of Uganda. Before the commencement of the G2G program, there were other implementing partners who seconded staff to the HIV/TB prevention, care and treatment program within the hospital. This was to ensure that there is no disruption in service delivery and that the hospital retains these skilled staff whose capacity had been built by development partners over a period of time. The Acounting Officer added that the hospital had engaged Health Service Commission (HSC) and awaits the HSC to validate staff before they are transitioned to GOU. This was also further affected by the ban on recruitment. \n~The Accounting Officer explained that the one target worth UGX.71;321;000-unspent by the end of audit review period was attributed to the difference in financial years. While the Government of Uganda financial year starts in July and ends in June, the PEPFAR (United States President's Emergency Plan for AIDS Relief) COP (Uganda Country Operation Plan) financial year starts in October and ends in September. He added that what was depicted here as not completed were scheduled for and completed in the quarter July-September which falls within the PEPFAR COP financial year.", "metadata": {"headings": [{"headings_0": {"content": "sustainability.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "sustainability.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 16, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}], "page": 17, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IT advised the Accounting Officer to ensure that these activities are implemented in the quarter of PEPFAR COP financial year as planned. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Regional Referral Hospital. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether \nconsidered material if, individually-or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00a9 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Regional Referral Hospital internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. oe Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Regional Referral Hospital\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Regional Referral Hospital to fail to deliver its mandate. e\u00b0 Evaluate the overall presentation, structure and content of the financial statements, 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. notice during the audit, are irr all rraterial respects, in compliance with the authorities which govern them. REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION There were no material findings in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "sustainability.", "page": 16, "level": 1}}]], "page": 18, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ae", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 19, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga \nAUDITOR GENERAL \n20\" December, 2023 ORIG; NAL \nLy C OPy \nAPPENDICES \nA endix 1: Implementation of the Program Outputs \nProgram Warran Expenditur Activities Audit Actual Varian Audit Overall \\| Management Response Output budget ts e \ncomment ce comment conclusion \non on targets \nindicator \ns Programme:12 Human Cap ital Development \n320034- 177,600, 177,600, 177,600, No. of health workers Prevention and 000 000 000 trained to deliver KP friendly Rehabilitation services services \n% of HIV positive pregnant women initiated on ARVs for \n40 \nPartially Partially This Is an activity that is jointly implement implemente handled with G2G. Most of the ed: Only 8% d \nservices are handled under implemented \nthere and the targets were met by the end of \nunder G2G. \nthe financial \nyear. \nThis an activity that is provided by all facilities offering maternal and child health services. Not Fully \nall mothers come to the \nEMTCT implemented regional referral hospital, hence leading to the target not being % of key populations achived. \u2018 accessing HIV prevention \nFully \ninterventions \nimplemented \nThis an activity that is provided by all facilities offering maternal % of positive pregnant \nand child health services. Not: mothers initiated on ARVs \nFully \nall mothers come to the \nfor EMTCT \nimplemented regional referral hospital, hence leading to the target not being No. of clients accessing achieved. Reproductive, Maternal, 6,000 1,000 Partially \nNeonatal, Adolescent, and \nimplemented \nThis an activity that is provided Child Health services \nby all facilities offering maternal and child health services. Not 6,000 Partially all mothers come to the 6,000 Planned Antenatal \nimplemented regional referral hospital, hence Attendances. \nleading to the target not being \n19 \n3,000 Postnatal attendances Fully \u2014 achieved. \\| - \nregistered 3,000 7,109 4,109 implemented \n2,000 Family Planning", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 19, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Fully \ncontacts 2,000 2,315 315 implemented", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 21, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Fully \n5,000 HCT \n5,000 12,752 7,752 implemented", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 21, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nPartially [0 4,000 367 3,633 implemented EMTCT \n: \nHe \n\u2014 \n2 Out-patient 243,700, 243,700, 243,700, No. of condoms procured 300,000 209,200 90,800 Partially Partially For the Condoms, these are \\| services-320033 000 000 000 and distributed (Millions) \nimplemented implemente a/so supplied and delivered by d \nNMS and there was a stock out ; \nin the region. What was in stock was balance from \n% of HIV positive pregnant 97% 100% 3% \nBIEDISES \nBEIVERM \nwomen initiated on ARVs for \nFully Mbarara city has got as a many EMTCT implemented health facilities that include \n3 Yo of Hospitals, = HC IVs and \n85% \n7 87% = -2% 7 IIs conducting routine HIV \ncounseling and testing \nPrivate hospitals and some patients choose to seek for", "metadata": {"headings": [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Ae", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 21, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], "page": 21, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "health services from there and implemented also from facilities nearest to : their homes. 42,000 General OPD 42,000 Fully j - attendances 50,800 8,800 implemented : 130,000 Partially : 130,000 Special clinics 86,457 43,543 implemented attendance and : 400 - Fully 400 referrals in received 2,524 2,124 implemented 3 Medical and 358,000, 358,000, 397,703, 95% Essential medicines in 95% 73% 22% Partially Partially Regarding procurement of Health Supplies- implemented implemente \u201dedicines, the hospital receives 20 320027 000 stock Stock-outs reduced to below 10% d, excess medicines from NMS. However, expenditure 70f al! medicines and other Not incurred by health supplies requested for reported Not reported ihe end of are delivered. the financial The hospital still experiences 95% payment of bills Not yea. reported Not reported stock out for items delivered by effected NMS especially for specialized Expiries managed to below 5% 4 HIV/AIDs 4,608,25 4,501,29 4,501,29 Number of orientation Research, 5,598 7,918 7,918 meetings/trainings Healthcare & conducted for district Outreach leadership & other Services-320020 stakeholders on CHEWs Number of health workers trained in management of medicine. aie ame Fully implemented 6 1 Fully Partially Funds were used up and the implemented implemente /ast remaining training was d carried over to this financial year. This is an activity falling under 300 the department of Community Health. Funds meant for its implementation were used to handle the outbreak of epidemics like Ebola and Rift Valley Fever. However, continuous medical , Partially education sessions were done\u2019 implemented to update clinicians about Malaria : malaria management. Diagnostic 227,000, 227,000, 227,000, 100000 Laboratory and 100,000 152,683 Fully Partially Services-320009 000 000 000 Pathological cases GOED sara examinations Ei 52,683 implemented implemente 6,000 2,720 3,280 Partially d About x-ray, the target was not achieved because the x-ray implemented apa a = ek it ook long NMS to a get times spare ans parts. ; But also, \\| 8,000 1,584 6,416 inadequate x-ray films. 8000 Ultra Sound Partially : scans implemented 21 6, 000 2,620 3,380 Partially For the ultrasound scans, implemented achievement is dependent on the requests made by the 6000 CT-Scans Clinicians as one of the many means of diagnosing patients. 4, 000 9,965 - Fully 4000 Blood transfusions 5,965 implemented This is also related to the number of patients sent for CT 200 864 - scan by the clinicians as one 664 way of diagnosing patients. 200 renal dialysis, 300 Fully ECGs&200 ECHOs) implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}, [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 21, "level": 3}}, {"headings_1": {"content": "Ae", "page": 19, "level": 1}}]], "page": 21, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GR] Implemented \u2014", "metadata": {"headings": [{"headings_0": {"content": "GR] Implemented \u2014", "page": 25, "level": 3}}, {"headings_1": {"content": "Fully", "page": 21, "level": 3}}], "page": 25, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17 MNCH 100 Public Finance Management \nmilestones \na \nele OO\\} PFM\\_PCT 77,939,983 Fully Implemented PFM\\_GOV 13,624,063 Fully Implemented NJ OO\\} PFM\\_AUD 9,439,995 100 Fully Implemented 21 PFM-HR 18,939,412 Partially \nLL", "metadata": {"headings": [{"headings_0": {"content": "GR] Implemented \u2014", "page": 25, "level": 3}}, {"headings_1": {"content": "Fully", "page": 21, "level": 3}}, [{"headings_0": {"content": "GR] Implemented \u2014", "page": 25, "level": 3}}, {"headings_1": {"content": "Fully", "page": 21, "level": 3}}], [{"headings_0": {"content": "GR] Implemented \u2014", "page": 25, "level": 3}}, {"headings_1": {"content": "Fully", "page": 21, "level": 3}}]], "page": 25, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 25, "level": 1}}, {"headings_1": {"content": "GR] Implemented \u2014", "page": 25, "level": 3}}], "page": 25, "document_name": "Mbarara Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": [{"content": ["Page", "Te ee - ii", "eee", "Bere aaa - ii", "erento eer eae one aE EEE a een", "FEIN sceneries - 1", "ns ess ENTER", "De AN euere - 1", "ker AD DI TEE", "1", "ne EIER", " 1.0 Implementation of the Approved Budget ununesenenennennennnnnnnnnnnnnnnnnnnnenn - 1", " 2.0 Management of the Government Salary Payroll ccccccscscessessesssesecececsssesssssssesesteestecetens - 9", "EMPHASIS OF MATTER", "Error! Bookmark not defined.", "u en.", " 3.0 Change in Accounting Treatment for Non-current Assets - 13", "BE Oe Te - 13", "cepa eee", "Olle eee Le) | - 16", "a ee", "MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS c:ccccccsesessessseseseeee - 16", "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 16", "KIHER REPORT ING RESEO N TBILTTT Eee - 17", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \u201eu anne - 18", "APPENDIEES", "19", "un sauna saannenananamnnn nenn nm en menu nun nn nn namen menu ernennen snoiien"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023.chunks.json b/reports/chunks/Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..5325aa7f54a22199e4b8640d1f4ec8460e0e6eac --- /dev/null +++ b/reports/chunks/Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF DEFENCE AND VETERAN AFFAIRS", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF DEFENCE AND VETERAN AFFAIRS", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF DEFENCE AND VETERAN AFFAIRS", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF DEFENCE AND VETERAN AFFAIRS", "page": 1, "level": 1}}], "page": 1, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF DEFENCE AND VETERAN AFFAIRS", "page": 1, "level": 1}}, [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF DEFENCE AND VETERAN AFFAIRS", "page": 1, "level": 1}}]], "page": 2, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Bn", "Billion"], ["Bn", "Bllion"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGs", "Local Governments"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoDVA", "Ministry of Defence and Veteran Affairs"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["NTR", "None Tax Revenue"], ["PFMA", "Public Finance Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PS/ST", "Permanent Secretary/Secretary to Treasury"], ["TI", "Treasury Instructions, 2017"], ["Tn", "Trillion"], ["UGX", "Uganda Shillings"], ["UPDF", "Uganda People\u2019s Defence Force"]], "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF DEFENCE AND VETERAN AFFAIRS", "page": 1, "level": 1}}], "page": 3, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF", "page": 4, "level": 1}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], "page": 4, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MINISTRY OF DEFENCE AND VETERAN AFFAIRS FOR THE YEAR ENDED 30 TH", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF", "page": 4, "level": 1}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], "page": 4, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "JUNE, 2023", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF", "page": 4, "level": 1}}], "page": 4, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "JUNE, 2023", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF", "page": 4, "level": 1}}], "page": 4, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "JUNE, 2023", "page": 4, "level": 1}}], "page": 4, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Ministry of Defence and Veteran Affairs (MoDVA), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of the Ministry of Defence and Veteran Affairs for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 (as amended). \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "JUNE, 2023", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "JUNE, 2023", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "JUNE, 2023", "page": 4, "level": 1}}]], "page": 4, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter \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. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "JUNE, 2023", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "JUNE, 2023", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "JUNE, 2023", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "JUNE, 2023", "page": 4, "level": 1}}]], "page": 4, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament. \nEntities prepare budgets every year, which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of the Ministry of Defence and Veteran Affairs is to preserve and defend the sovereignty and territorial integrity of Uganda and protect the people and their properties, ensure the inviolability of people\u2019s rights, rule of Law, and good governance. \nDuring the financial year 2022/2023, the Ministry had a revised budget of UGX.4,287,483,573,134 out of which UGX.3,813,458,089,602 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent", "1.911", "1.830", "0.081", "95.8"], ["2", "Development", "2.375", "1.982", "0.393", "83.5"], ["", "**Total**", "**4.287**", "**3.813**", "**0.474**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["S/N", "Details", "Budget (UGX)Tn.", "Warrants (UGX)Tn.", "Variance (UGX)Tn.", "Percentage"], "type": "table"}}, {"content": "NB; Included in UGX 2,375,931,615,001 development expenditure budget is UGX.393, 014,858,771 for AMISOM which is operated outside the IFMS. \nOut of the total warrants of UGX.3, 813,458,089,602, UGX.2, 158,846,193,668 was spent on classified expenditure and assets. From the remaining balance of UGX.1,654,611,895,933, I reviewed activities/outputs worth UGX.1,235,983,820,336 (77%) as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 5, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure (Payroll audit/FS audit)", "1,178,028,747,505", "71%"], ["2", "Food and animal food security", "29,949,235,000", "73%"], ["3", "Construction of in-house fuel storage facilities", "8,565,149,471", "74%"], ["4", "Land acquisition and compensation", "19,440,688,360", "75%"], ["", "**Total of the warrants audited**", "**1,235,983,820,336**", ""], ["", "**Total** warrants** **expenditure)** **(less** classified**", "**1,654,611,895,933**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["S/N", "Details", "Actual (UGX) Amount", "Cumulative Percentage"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.1", "**Revenue Performance** of Non-Tax Revenue (NTR)** to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.710, 000,000 during the year. However, by the end of the year only UGX.658, 312,000 had been collected representing a 93% performance. The balance of UGX.51, 688,000 remained uncollected during the year. collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying government resources for implementation of activities. **Performance** According Under", "I advised the Accounting officer to engage NIRA for the payment of all outstanding rent."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "The Accounting Officer attributed under performance to non- payment of rental fees of UGX.667,659,960 by NIRA for the Ministry Premises it occupies at Kololo Grounds. The Ministry continues to demand for settlement of these revenue arrears. **of GoU receipts** and security entity had an approved budget of UGX.4,287,483,573,134 from Governance of which UGX.3,813,458,089,602 was warranted resulting in a shortfall of UGX.474,025,483,532 representing an 89% performance as summarised in the table below; programme out **Programm e** **Approved Budget (UGX) Tn.** **Warrant s (UGX)Tn .** **Variance (UGX) Tn.** **%age performanc e** 4.28 3.81 0.474. 89 Governance & Security UGX. 474,025,483,532 that was not warranted was meant for the salaries and AMISOM as summarized below; **Purpose of the unimplemented activity** This activity is classified and audited under classified expenditure and a separate report issued. The reasons for non-implementation were not availed **Amount warranted (UGX)** **not Activitie** **s** not impleme nted** 393,014,858,771 AMISOM **Progr amm e** Gover nance and securi ty **N o** **1** 81,010,624,752 Salaries **474,025,483,523 Total** Accounting Officer explained that MOFPED did not release UGX.81, 010,624,752 for salaries as the Ministry had rationalized its wage requirements for FYR 2022/23. Furthermore, the AMISOM releases are managed off IFMS and therefore not warranted on the IFMS. I noted that the warrants made under AMISOM are part of the classified budget. **Performance** The The The However,", "advised the Accounting Officer to engage MOFPED to ensure that the critical budgeted activities are fully financed. I"], ["**Programm e**", null, null], ["Governance & Security", null, null], ["**N o**", null, null], ["**1**", null, null], ["**Total**", null, null], ["Accounting Officer explained that MOFPED did not release UGX.81, 010,624,752 for salaries as the Ministry had rationalized its wage requirements for FYR 2022/23. Furthermore, the AMISOM releases are managed off IFMS and therefore not warranted on the IFMS. I noted that the warrants made under AMISOM are part of the classified budget. The However,", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_12"], "type": "table"}}, {"content": [["1.2", "**Utilisation of Warrants** of the total warrants of UGX.3,813,458,089,602 availed to the entity during the year, UGX.3,812,800,808,790 was utilized resulting in un-utilized warrants of UGX.657,280,812 representing 99.98%. warrants that were not utilized were meant for the following activities that were partially or not implemented at all. **Progra mme** **Warrants** not Utilized (UGX)** **Activities affected the Utilization** Pension **by under** Governa 502,875,598 nce and security 65,816,542 Salaries **Reasons for the underutilizatio n of warrants** Bounced payments Bounced payments Not provided by management 85,625,522 Information and Communication Technology Services. **Total** 657,280,812** **N o** 1 Out The", "advised the Accounting Officer to maintain the good practice of fully absorbing warrants. In addition, the bounced payments should be rolled over and paid in the subsequent period. I"], ["1.3", "**Implementation of outputs** was not able to confirm the extent to which planned activities were implemented since the work plans did not have Key Performance Indictors (KPIs), which would be the bench marks against which performance is measured. This anomaly has been highlighted in my previous reports for the last three years however; management has not addressed this anomaly. **Response** The Accounting Officer explained that in line with Auditor General\u2019s recommendation, the Ministry\u2019s work plans and budgets were prepared with quantified outputs aligned to NDP III. The KPIs were integrated in the Programme Budgeting System and the Work Plans for FY 2022/23. However, due to security sensitivity, some outputs are not quantifiable. I **Management**", "I advised the Accounting officer to always ensure that work plans have appropriate KPIs"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 7, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "2.0 \nManagement of the Government Salary Payroll \nOver the years, execution of the Government budget has been characterized by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. \nIn his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for 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. \nAccordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a \nkey audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of the non-uniformed employees at Ministry of Defence and Veteran Affairs, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including reviewing the planning, budgeting and payments during the four-year period. I established that, during the last four financial years, the Ministry of Defence and Veteran Affairs had a wage budget of UGX.2,872,398,101,377, out of which UGX.2,872,272,817,515 was utilized as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 7, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "591,827,792,688", "591,765,449,575", "99.9%"], ["2", "2020/2021", "616,341,933,388", "616,313,415,376", "99.9%"], ["3", "2021/2022", "696,159,750,529", "696,159,750,529", "100%"], ["4", "2022/2023", "968,068,624,772", "968,034,202,035", "99.9%"], ["", "**Total**", "**2,872,398,101,377**", "**2,872,272,817,515**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 8, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["S/N", "Financial year", "Budget (UGX)", "Actual Expenditure (UGX)", "Percentage"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 8, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.1", "**Validation of Employees on the Entity Main payroll** of 155 employees on Ministry of Defence and Veteran Affairs February 2023 salary payroll, a total of 148 (95.5%) were fully verified, while 7 (4.5%) were not verified as summarized in the table below; **showing a summary of the validation results of staff Details Number of Individuals** **Monthly Base pay Amount** **(UGX)** Number of staff as per the payroll **Validated as follows** Number of fully validated staff **(A)** Number of staff who did not appear for the headcount **(B)** Subtotal **(A+B)** New records **(C)** Total number of employees validated **(A+B+C)** 155 148 7 **155** 5 **160** Below are details of the validation results: 158,452,015 152,746,103 5,705,912 **158,452,015** 9,654,172 **168,106,187** Out of 155 employees, 148 (95.5%) who appeared for the validation presented the pre-requisite documents/information and were fully verified. exercise all b) A total of 7 (4.5%) employees on the payroll did not appear for the validation and were categorised as follows; Out **Table** a)", "commended the Accounting Officer for the good practice and advised her to routinely maintain an updated payroll, I"], [null, null, "ensuring that prompt adjustments are made for any new staff as well as deletion of employees who have ceased to be personnel of the entity."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 8, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["\uf0b7 4 employees had been transferred to other entities, and were left on the payroll, pending transfer to their respective entities. \uf0b7 A total 3 employees who were paid UGX.1, 170,531, were confirmed terminated, dismissed, or retired by the time of validation. These were removed from the payroll in consultation with the Accounting officer. 5 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. response to my validation findings, the Accounting Officer concurred with me that the records captured were accurate. Accordingly, the verified employees have been included on the validated payroll for the entity, which has been presented to the Minister of Finance Planning and Economic Development and copied to the Ministry of Public Service for further management. c) In", "", null], ["2.2", "**Inconsistencies in Employee Details** total of 45 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Accounting Officer noted the discrepancies and promised to engage the responsible staff to have the names; gender and dates of birth corrected in the NIRA system and further update MoPS on the changes. A Inconsistent This The", "advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated and brought the attention the appropriate authorities within a specified timeline for action. to of I"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 9, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.3", "**Utilization of the Wage Budget** to 2022/23 reviewed the Budgets and Actual Expenditure for the period 2019/20 the UGX.2,872,398,101,377 Budgeted and approved wage funds for the four financial years, only UGX.2,872,272,817,515 (99.9%) was spent giving rise to unspent balances amounting to UGX.125,283,862 as shown in the table below; and noted that out of **showing analysis of spending on budgeted wage funds** **Financial Year Budget (UGX) Actual** **Expenditure** (UGX)** **Un-utilized Funds (UGX)** **2019/2020 2020/2021** 591,827,792,688 591,765,449,575 62,343,113 616,341,933,388 616,313,415,376 28,518,012 **2021/2022** 696,159,750,529 696,159,750,529 0 **2022/2023** 968,068,624,772 968,034,202,035 34,422,737 **Total** 2,872,398,101,377 2,872,272,817,515 125,283,862 I **Table**", "I commended Accounting Officer the"], ["2.4", "**Staff paid but not on the payroll** noted that the Ministry has been paying three (3) individuals who do not appear on the payroll of the entity. These individuals in addition to not appearing on any payroll did not appear for the physical validation. Below are the details of the individuals. **No Name of Officer** Title** **1 2 3** Okongo Lawrence Haruma Ismail Nalwanga Joan **Total Monthly Gross Total Annual Gross** Political Assistant Political Assistant Political Assistant **Gross (UGX)** **Salary** 250,000 250,000 250,000 **750,000 9,000,000** In the circumstances, I was not able to confirm if these individuals are genuine employees of the Ministry and if salary is being paid to the bonafide employees of the Ministry. The Accounting Officer acknowledged the three (3) staff as political assistants paid off the system and attributed it to the turnover rate of political assistants because the Ministers change these officers from time to time based on their preferences. I", "I advised the Accounting Officer to enroll the three officers on the entity payroll and ensure that the payroll is promptly updated in case of new staff joining or leaving the entity."], ["2.5", "**Review of the Entity Staff Establishment** the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that: Out of 199 approved positions, 139 positions were filled leaving a gap of 60 vacant positions. b) The entity had an outdated staff establishment in comparison to the entity\u2019s current needs. The entity had not removed four employees who left by the time of audit. c) During a)", "I advised the Accounting Officer to promptly update Ministry of Public Service whenever unforeseen appointments are made so that the necessary adjustments are made to the staff structure."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 10, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_10"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["The Accounting Officer explained that the Ministry has continuously budgeted for all positions on the structure. However, the wage provision has remained constant hence limiting the Ministry\u2019s ability to fill all the vacant positions.", null, "", null], ["2.6", "**Misclassification of salary payments** conducted analytical procedures and noted that UGX.626,691,439 was charged on the account code 211101 (General staff salary) and yet the officers are on contract terms and therefore should have been charged on 211102 (contract staff salary). The table below refers. **Table 1: showing misclassification of salaries Number of staff on the wrong code-211101** **Total Amount** **(UGX)** 3 3 3 3 213,811,709 153,246,311 150,717,867 108,915,552 **626,691,439** **S/N** **o.** 1. 2. 3. 4. **Financial Years** 2019/2020 2020/2021 2021/2022 2022/2023 **Total** I above practice is irregular, undermines the intentions of the appropriating authority and affects financial statement disclosures. The Accounting Officer explained that effective FYR 2024/25, the budgeting/payment for public service contract staff should be paid on code 211102 (Contract staff salaries). The", null, "I advised the Accounting officer to ensure that contract staff salaries are paid from the contract code to avoid such misclassifications in the future."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 11, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["No", "Observation", "None", "Recommendation"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["The Accounting Officer explained that the Ministry has continuously budgeted for all positions on the structure. However, the wage provision has remained constant hence limiting the Ministry\u2019s ability to fill all the vacant positions.", null, "", null], ["2.6", "**Misclassification of salary payments** conducted analytical procedures and noted that UGX.626,691,439 was charged on the account code 211101 (General staff salary) and yet the officers are on contract terms and therefore should have been charged on 211102 (contract staff salary). The table below refers. **Table 1: showing misclassification of salaries Number of staff on the wrong code-211101** **Total Amount** **(UGX)** 3 3 3 3 213,811,709 153,246,311 150,717,867 108,915,552 **626,691,439** **S/N** **o.** 1. 2. 3. 4. **Financial Years** 2019/2020 2020/2021 2021/2022 2022/2023 **Total** I above practice is irregular, undermines the intentions of the appropriating authority and affects financial statement disclosures. The Accounting Officer explained that effective FYR 2024/25, the budgeting/payment for public service contract staff should be paid on code 211102 (Contract staff salaries). The", null, "I advised the Accounting officer to ensure that contract staff salaries are paid from the contract code to avoid such misclassifications in the future."], ["2.7", "**Payment of salary using wrong scales and notches** Section B \u2013 a (6) & (7) of the Uganda Public Service Standing Orders, 2021 provides that the Salary Structure shall indicate salaries attached to each salary scale in the public service; hence, salaries should be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. My comparison of the base pay as per IPPS payroll registers with the base pay as per salary structure for the three years revealed that staff were paid on the wrong scale/notch leading to an underpayment of UGX.67,170,030. For the year under review (F/YR 2022-2023), UGX.14,181,232 was paid under paid due to use of wrong codes and notches Details are shown in the Table below; **Table 2: Showing a summary of staff paid salaries using the** **wrong notches** **Financial** Years** **Staff under paid** **Number of staff** Underpayment (UGX)** **S/ N** 1 2 3 4 2019/2020 2020/2021 2021/2022 2022/2023 **Total** 78 47 65 **73** 14,014,883 18,745,734 20,228,181 **14,181,232 67,170,030** Underpayments were attributed to failure by management to effectively follow annual salary increments as per the approved salary", null, "I advised the Accounting Officer to undertake monthly reconciliations of the payroll in consultation with Ministry of Public Service to ensure that salaries are paid accurately as per the salary scales and budget for annual salary increments where necessary."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 11, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["No", "Observation", "None", "Recommendation"], "type": "table"}}, {"content": [["structure and reconciliations and this negatively affects staff livelihood as well as their terminal benefits. Accounting Officer explained that the HCM was supposed to automatically award annual increments. However, this was not the case and therefore had to be done manually at the incremental date. The", ""]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 12, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["No", "Observation"], "type": "table"}}, {"content": "3.0", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 12, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}], "page": 12, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There was a looming threat of food and animal feed insecurity resulting from erratic rains and harsh weather patterns that are currently affecting most parts of the country. The disruption of logistics due to COVID-19 and war in Ukraine, pest and disease outbreaks, the influx of refugees in some parts of the country were affecting the food and feed production. \nDue to the above challenges, cabinet made a decision in August 2022 to implement the production of food and animal feed by instructing MODVA to front-load the already appropriated budgeted funds, which will be re-funded through supplementary funding in form of conditional grants from MoFPED. \nDuring the Financial year, MODVA re-purposed UGX.29, 949,235,000 from various activities within the budget for this intervention as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}]], "page": 12, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**221010**", "Special Meals & Drinks", "14,200,000,000"], ["**263402**", "Transfer to other government units", "8,262,720,000"], ["**221010**", "Special Meals & Drinks", "7,486,515,000"], ["Total", "", "**29,949,235,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}], "page": 12, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["Budget Out Put Code", "Out put", "Amount Repurposed (UGX)"], "type": "table"}}, {"content": "I assessed the implementation of the activities under this intervention and noted the following issues: \n3.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 1}}]], "page": 12, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to meet projected revenues as per the cabinet targets", "metadata": {"headings": [{"headings_0": {"content": "Failure to meet projected revenues as per the cabinet targets", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}], "page": 12, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the cabinet resolution on the intervention revealed that UGX.21,769,515,000 was to be paid to the UPDF Farms in anticipation of raising revenue from sales of harvests worth UGX.37,968,900,000. The Ministry availed a total of 14,709 acres of land to be used for the intervention. \nA review of the performance of this intervention revealed that UGX.9.1Bn out of the expected 38Bn was realized, resulting in an under performance of UGX.28.9Bn representing 76% underperformance. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "Failure to meet projected revenues as per the cabinet targets", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}, [{"headings_0": {"content": "Failure to meet projected revenues as per the cabinet targets", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}]], "page": 12, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["UPDF Farms", "10,000", "14,283,000,000", "21,960,000,000", "5,500,000,000", "16,460,000,000"], ["Defence Veterans Association", "4,709", "7,486,515,000", "16,008,900,000", "3,600,000,000", "12,408,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Failure to meet projected revenues as per the cabinet targets", "page": 12, "level": 1}}, {"headings_1": {"content": "Implementation of Strategic Intervention on Food and Animal feed security", "page": 12, "level": 1}}], "page": 12, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["Category", "Land Available (acres)", "Amount Invested (UGX)", "Projected Revenue (UGX.)", "Actual revenue (UGX)", "Variance in projections (UGX.)"], "type": "table"}}, {"content": "Total 14,709 21,769,515,00 37,968,900,000 9,100,000,000 28,868,000,00", "metadata": {"headings": [{"headings_0": {"content": "Total 14,709 21,769,515,00 37,968,900,000 9,100,000,000 28,868,000,00", "page": 13, "level": 2}}, {"headings_1": {"content": "Failure to meet projected revenues as per the cabinet targets", "page": 12, "level": 1}}], "page": 13, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \n0 \nFailure to realize revenue projections implies that the objectives of the program were not achieved. \nThe Accounting Officer explained that this programme was an emergency response to a food and animal feed security threat to the country at the time. In implementing the response, a number of factors constrained the envisaged target output. These included:", "metadata": {"headings": [{"headings_0": {"content": "Total 14,709 21,769,515,00 37,968,900,000 9,100,000,000 28,868,000,00", "page": 13, "level": 2}}, {"headings_1": {"content": "Failure to meet projected revenues as per the cabinet targets", "page": 12, "level": 1}}, [{"headings_0": {"content": "Total 14,709 21,769,515,00 37,968,900,000 9,100,000,000 28,868,000,00", "page": 13, "level": 2}}, {"headings_1": {"content": "Failure to meet projected revenues as per the cabinet targets", "page": 12, "level": 1}}], [{"headings_0": {"content": "Total 14,709 21,769,515,00 37,968,900,000 9,100,000,000 28,868,000,00", "page": 13, "level": 2}}, {"headings_1": {"content": "Failure to meet projected revenues as per the cabinet targets", "page": 12, "level": 1}}]], "page": 13, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Season B requires that planting starts by 15th August and ends by 15th September. However, planting was done in the period 13th September to 15th October 2022 resulting in a maize yield loss of approximately 25%.\n- The actual cost of production per acre was higher than planned due to stiff competition for both machinery and labour with other large-scale farmers. While MAAIF had projected the cost of ploughing at UGX.100, 000, the actual cost ranged between UGX.120, 000 to UGX.150, 000 depending on the farm location especially for the veterans.\n- Unpredictable weather patterns including drought and flooding adversely affected the crop yield.\n- Over reliance on manual labour led to low plant population per acre which affected the expected yield.", "metadata": {"headings": [{"headings_0": {"content": "Total 14,709 21,769,515,00 37,968,900,000 9,100,000,000 28,868,000,00", "page": 13, "level": 2}}, {"headings_1": {"content": "Failure to meet projected revenues as per the cabinet targets", "page": 12, "level": 1}}], "page": 13, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "All the aforementioned were critical to the actual acreage farmed and the yield realized but were not anticipated by MAAIF in the protections hence the failure to realize the envisaged financial performance.", "metadata": {"headings": [{"headings_0": {"content": "Total 14,709 21,769,515,00 37,968,900,000 9,100,000,000 28,868,000,00", "page": 13, "level": 2}}, {"headings_1": {"content": "Failure to meet projected revenues as per the cabinet targets", "page": 12, "level": 1}}], "page": 13, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Total 14,709 21,769,515,00 37,968,900,000 9,100,000,000 28,868,000,00", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised Government to ensure proper planning for such future similar interventions before being rolled on for implementation. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Total 14,709 21,769,515,00 37,968,900,000 9,100,000,000 28,868,000,00", "page": 13, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Total 14,709 21,769,515,00 37,968,900,000 9,100,000,000 28,868,000,00", "page": 13, "level": 2}}]], "page": 13, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "metadata": {"headings": [{"headings_0": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the approved work plan for food and feed interventions for August 2022 shows that a total of 14,709 acres was supposed to be cultivated as part of the intervention. \nI established that only 11,581 (79%) acres had been cleared for cultivation out of which 8,958 (77%) had been cultivated while the balance of 2,623 acres were left idle. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 13, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**All Farms**", "10,000", "", "", "", ""], ["Kabamba Farm", "", "3,500", "1,300", "2,200", "63%"], ["Kyangwali Farm", "", "1,500", "1,200", "300", "20%"], ["Katta Farm", "", "1500", "1,377", "123", "8.2%"], ["Bihanga Farm", "", "550", "550", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["UPDF Farms", "Land Available (acres)", "Land cleared (acres)", "Land cultivated (acres)", "Cleared and not cultivated (acres)", "%ge cleared land not cultivated"], "type": "table"}}, {"content": [["", "", "", "", "", ""], ["Defence Association Veterans", "4,709", "4,531", "4,531", "178", "3.8%"], ["**Grand total**", "**14,709**", "**11,581**", "**8,958**", "**2,623**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 14, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["Sub Total", "10,000", "7,050", "4,427", "2,623", ""], "type": "table"}}, {"content": "Failure to clear and cultivate all the expected acreages could be an indicator that implementation of the intervention was hurriedly undertaken before proper preparation. \nIn addition, this negatively affects crop harvests, production and achievement of planned targets. \nThe Accounting Officer explained that there have been variations in land acreage planted in seasons 2022B, 2023A and 2023B due to the following reasons:", "metadata": {"headings": [{"headings_0": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 14, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- In the case of veterans, two SACCOs, [Bididi and YUDWESCO] did not participate in season 2023A due to severe drought in the West Nile region.\n- Season 2023B, two SACCOs of Lwengo and Rukungiri did not participate. In addition, the participating SACCOs did not plant on some of the allotted acres of land due to the lessons learnt from Seasons B, 2022, and A, 2023, and the decision of the TMC that the participating SACCOs be allocated land from the available unutilised UPDF land.\n- The CPW applied the same principle and did not plant in Katta in Bulambuli district, which comprises 1,500 acres of land used in seasons B, 2022, and 2023A but will be under use in season 2024A.", "metadata": {"headings": [{"headings_0": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 14, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}], "page": 14, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised Accounting Officer to ensure that for future interventions there is adequate planning given that agriculture is dependent on weather patterns to avoid adverse effects of drought. \n3.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to utilize/cultivate 14,709 acres as per cabinet intervention target", "page": 13, "level": 1}}]], "page": 14, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to provide an Irrigation system", "metadata": {"headings": [{"headings_0": {"content": "Failure to provide an Irrigation system", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The intervention was supposed to provide farms with robust and efficient irrigation systems to curb the effects of erratic rains using either solar, wind or mechanical devices as sources of energy. \nA review of the approved work plan for the Chieftaincy of Production and Welfare (CPW) revealed that UGX.259, 240,000 was budgeted and paid for the installation of four (4) irrigation systems. The system was to contain a mid-traveller irrigation machine, 200m rail, Jet sprinkler and 10HP power diesel engine pump, a full system with 10-unit sprinkler accessories. \nI undertook audit inspections in September 2023 across all four CPW farms and noted that no irrigation systems were in place.", "metadata": {"headings": [{"headings_0": {"content": "Failure to provide an Irrigation system", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}, [{"headings_0": {"content": "Failure to provide an Irrigation system", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], [{"headings_0": {"content": "Failure to provide an Irrigation system", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}]], "page": 14, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to provide irrigation systems affected farm production during the dry spells.", "metadata": {"headings": [{"headings_0": {"content": "Failure to provide irrigation systems affected farm production during the dry spells.", "page": 14, "level": 3}}, {"headings_1": {"content": "Failure to provide an Irrigation system", "page": 14, "level": 1}}], "page": 14, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that irrigation systems were proposed but could not be implemented. In the medium-term Ministry of Agriculture, Animal Industries and \nFisheries is expected to provide machinery and systems for irrigation. The funds meant for irrigations systems were part of the unspent balance for season 2022B which were utilised in Season 2023A activities.", "metadata": {"headings": [{"headings_0": {"content": "Failure to provide irrigation systems affected farm production during the dry spells.", "page": 14, "level": 3}}, {"headings_1": {"content": "Failure to provide an Irrigation system", "page": 14, "level": 1}}, [{"headings_0": {"content": "Failure to provide irrigation systems affected farm production during the dry spells.", "page": 14, "level": 3}}, {"headings_1": {"content": "Failure to provide an Irrigation system", "page": 14, "level": 1}}]], "page": 14, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Failure to provide irrigation systems affected farm production during the dry spells.", "page": 14, "level": 3}}], "page": 15, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised Accounting Officer to follow-up on the proposed machinery and irrigation systems and ensure that once these are provided, they are immediately installed at the various farms. \n3.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Failure to provide irrigation systems affected farm production during the dry spells.", "page": 14, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Failure to provide irrigation systems affected farm production during the dry spells.", "page": 14, "level": 3}}]], "page": 15, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Unapproved re-purposing of funds", "metadata": {"headings": [{"headings_0": {"content": "Unapproved re-purposing of funds", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 15, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Part of the funds meant for the intervention amounting to UGX.7,486,515,000 were transferred by MoDVA to the Directorate of Veteran Affairs (DVA) to be used for food production. \nHowever, on receipt of the funds, the Directorate of Veteran Affairs (DVA) transferred these funds to member SACCOs as initial capital investments from which the Association expected to generate a return of UGX.16Bn. \nThis was irregular and contradicted the objectives of the intervention, which were to increase the production of key crops for food and feed in the short term and to build resilience for the production of key crops for food and feed in the medium and long term. \nThe Accounting Officer explained that the funds were transferred to various SACCOS of the veterans whose members engage in farming. For season 2022B, 19 SACCOS participated and were given the funds for farming activities from ploughing to harvest and post-harvest handling. This was aimed at improving the livelihoods of the families and the communities of the veterans and to mitigate the potential threats to national security and development arising from lack of source of livelihoods by veterans", "metadata": {"headings": [{"headings_0": {"content": "Unapproved re-purposing of funds", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}, [{"headings_0": {"content": "Unapproved re-purposing of funds", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], [{"headings_0": {"content": "Unapproved re-purposing of funds", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], [{"headings_0": {"content": "Unapproved re-purposing of funds", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}]], "page": 15, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Unapproved re-purposing of funds", "page": 15, "level": 1}}], "page": 15, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always adhere to implementation guidelines and where re-purposing of funds is required, authority should be sought. \n3.5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Unapproved re-purposing of funds", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Unapproved re-purposing of funds", "page": 15, "level": 1}}]], "page": 15, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Un-recovered funds still with the SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Un-recovered funds still with the SACCOs", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 15, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the management report for season B, 2022 financial performance reports indicated that funds worth UGX.2,217,772,305 were still unrecovered from the SACCOs. Management anticipates that the funds will be recovered from profits made in the subsequent seasons in a phased manner. \nThere is a risk that the funds might not be recovered in time to support the subsequent farming seasons, which defeats the purpose of the intervention. \nThe Accounting Officer explained that the SACCOs engaged in the programme, signed Memoranda of Understanding (MoU) with the Ministry. Commitments were made with the SACCOs to recover the unrealized yield in Season 2022B. Some recoveries have already been made in the just concluded season of 2023A and more will be effected in the subsequent seasons until all amounts are recovered.", "metadata": {"headings": [{"headings_0": {"content": "Un-recovered funds still with the SACCOs", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}, [{"headings_0": {"content": "Un-recovered funds still with the SACCOs", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], [{"headings_0": {"content": "Un-recovered funds still with the SACCOs", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}]], "page": 15, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Un-recovered funds still with the SACCOs", "page": 15, "level": 1}}], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure full recovery of funds from the SACCOs. \n3.6", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Un-recovered funds still with the SACCOs", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Un-recovered funds still with the SACCOs", "page": 15, "level": 1}}]], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to market produce/harvests", "metadata": {"headings": [{"headings_0": {"content": "Failure to market produce/harvests", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that during the first season (season B 2022), veterans in Mbale and Yumbe districts participated in the planting of Soya Beans that yielded over 165,040 KGs. \nThe soya beans harvested were expected to fetch an equivalent of UGX.412,600,000 at a market rate of UGX.2,500 per kg. However, at the time of inspection (August", "metadata": {"headings": [{"headings_0": {"content": "Failure to market produce/harvests", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}, [{"headings_0": {"content": "Failure to market produce/harvests", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}]], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. all the Soya Bean harvests was still kept in stock since no established market had been identified.", "metadata": {"headings": [{"headings_0": {"content": "Failure to market produce/harvests", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to find market for the produce defeats the purpose of the investment in intervention.", "metadata": {"headings": [{"headings_0": {"content": "Failure to market produce/harvests", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the original plan by MAAIF was to have an off- take arrangement by Government to ensure market for all the program\u2019s output in partnership with Uganda Grain Council. This, however, did not take place. Following the successful production of maize, soya beans and beans in season 2022B, by CPW and veteran SACCOs, the Ministry leadership decided that internal market for all the Maize Grain produced under CPW, Veteran SACCOs and NEC be provided to NEC for value addition for consumption by the UPDF. NEC was assigned to collect, process, pack and deliver maize flour to all the UPDF Units Nationwide. \nNEC has supplied maize flour to the UPDF, while the by-product [bran] is sold to animal feed processors. Soya bean and sorghum which are not consumed by the UPDF was to be offered to NAGRIC for production of animal feeds but this did not happen because NAGRIC did not have funds to procure the produce. Arrangements to sell the two products [soya bean/sorghum] that are still in stores are being made by the Ministry with the support of MAAIF.", "metadata": {"headings": [{"headings_0": {"content": "Failure to market produce/harvests", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}, [{"headings_0": {"content": "Failure to market produce/harvests", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}]], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Failure to market produce/harvests", "page": 16, "level": 1}}], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the ongoing engagements with MAAIF and ensure that appropriate market is identified and secured for the harvests still in stores to avoid it being put to waste. \n3.7", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Failure to market produce/harvests", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Failure to market produce/harvests", "page": 16, "level": 1}}]], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Findings from physical inspections of the farms", "metadata": {"headings": [{"headings_0": {"content": "Findings from physical inspections of the farms", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I undertook a physical inspection of the farms and noted a number of challenges/shortcomings as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Findings from physical inspections of the farms", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**Farm inspected**", "**Audit Observation**", "**Pictorial evidence**", null, null, null], ["Kyangwali Farm", "\uf0b7 The farm had limited accommodation facilities, which also appeared to be temporary. \uf0b7 The farm had inadequate storage facilities the harvested maize, and some of the maize was kept outside, exposing it to rain. for and affects weeder, harvester \uf0b7 Farm machinery such as a planter, and combined are currently being hired, which negatively the availability of the machinery. \uf0b7 There is understaffing at the Farm with key positions such as; farm managers, agronomists, store managers, among others.", "", "", null, ""], [null, null, "Harvested maize lacking cribs for safe storage", "One of the temporary storage facilities for the maize", null, "Harvested maize still in the gardens"], ["Kabamba Farm", "\uf0b7 The farm had inadequate accommodation facilities. \uf0b7 Inadequate machines and casual labourers to run the farm operations, thus delaying farm operations. \uf0b7 The farm has limited security to guard the farm against maize land encroachers, especially veterans who farm near the farm borders. theft and \uf0b7 The farm had inadequate essential services like clean water and electricity.", "", "", null, ""], [null, null, "Temporary Storage in Kabamba", null, null, null], ["Bihanga Farm", "\uf0b7 There was late delivery of supplies like fertilizers, seeds for planting, and herbicides due to the long distance from the central point of the farm. \uf0b7 The farm had inadequate essential services like clean water and electricity. \uf0b7 The farm was heavily reliant on manual Labour, which affected and productivity. production", "", null, "", null], [null, null, "Office/accommodation and section of the store", null, null, null], ["Katta Farm", "\uf0b7 There was late delivery of supplies like fertilizers, seeds for planting, and herbicides due to the long distance from the central point of the farm. \uf0b7 The farm had inadequate essential services like clean water and electricity. \uf0b7 The farm was heavily reliant on manual Labour, which affected and productivity. production", "", null, "", null], [null, null, "One of the accommodation structures", null, "Temporary structure storage", null]], "metadata": {"headings": [{"headings_0": {"content": "Findings from physical inspections of the farms", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 17, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "The Accounting Officer explained that the Ministry is aware of the gaps in infrastructure, staffing and machinery however, this could not be addressed due to budgetary constraints.", "metadata": {"headings": [{"headings_0": {"content": "Findings from physical inspections of the farms", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Findings from physical inspections of the farms", "page": 16, "level": 1}}], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue engaging MOFPED for resources to support the farms with improved infrastructure and machinery. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Findings from physical inspections of the farms", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Findings from physical inspections of the farms", "page": 16, "level": 1}}]], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Court awards and Compensations", "metadata": {"headings": [{"headings_0": {"content": "Management of Court awards and Compensations", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I undertook a review of the management of court awards and compensations by the ministry and noted the following anomalies; \n4.1", "metadata": {"headings": [{"headings_0": {"content": "Management of Court awards and Compensations", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Management of Court awards and Compensations", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under budgeting for Compensation", "metadata": {"headings": [{"headings_0": {"content": "Under budgeting for Compensation", "page": 18, "level": 1}}, {"headings_1": {"content": "Management of Court awards and Compensations", "page": 18, "level": 1}}], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for the government debt and any other financial liabilities for the financial year to which the annual budget relates. \nI observed that the Ministry budgeted for UGX.1, 779,798,325 as funds for compensating third parties despite having outstanding liabilities from court cases totalling to UGX.72, 938,500,673 as at 30 th June 2022. \nFailure to provide adequate budget for compensation arrears implies that funds will be diverted from other activities to cater for compensation obligations during the current year. \nThe Accounting Officer explained that the Ministry annually plans for compensation to third parties; however, Government allocations to the Ministry are not adequate to settle all the requirements. Over the years, the Ministry has gradually increased the budget allocation of compensation to 3 rd Parties. The Ministry will continue to engage Government for adequate funding.", "metadata": {"headings": [{"headings_0": {"content": "Under budgeting for Compensation", "page": 18, "level": 1}}, {"headings_1": {"content": "Management of Court awards and Compensations", "page": 18, "level": 1}}, [{"headings_0": {"content": "Under budgeting for Compensation", "page": 18, "level": 1}}, {"headings_1": {"content": "Management of Court awards and Compensations", "page": 18, "level": 1}}], [{"headings_0": {"content": "Under budgeting for Compensation", "page": 18, "level": 1}}, {"headings_1": {"content": "Management of Court awards and Compensations", "page": 18, "level": 1}}], [{"headings_0": {"content": "Under budgeting for Compensation", "page": 18, "level": 1}}, {"headings_1": {"content": "Management of Court awards and Compensations", "page": 18, "level": 1}}]], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Under budgeting for Compensation", "page": 18, "level": 1}}], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting officer to continue engaging MoFPED for appropriate resources to settle outstanding arrears. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Under budgeting for Compensation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Under budgeting for Compensation", "page": 18, "level": 1}}]], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Variance between outstanding court awards liabilities between MoJCA and MODVA", "metadata": {"headings": [{"headings_0": {"content": "Variance between outstanding court awards liabilities between MoJCA and MODVA", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I compared the outstanding liability for court awards and compensations reported by MoDVA as at 30 th June 2023 and what is in the records of the Ministry of Justice and Constitutional Affairs (MoJCA) and observed variances of UGX.6,116,321,824 as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Variance between outstanding court awards liabilities between MoJCA and MODVA", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["FYR 2022/2023", "63,653,232,000", "69,769,553,824", "6,116,321,824"]], "metadata": {"headings": [{"headings_0": {"content": "Variance between outstanding court awards liabilities between MoJCA and MODVA", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["Details", "Balance as per MODVA (UGX)", "Balance as MOJCA (UGX) per", "Variance (UGX)"], "type": "table"}}, {"content": "The outstanding liability reported by MODVA is understated and incomplete. \nThe Accounting Officer explained that 03 of the 11 cases worth UGX.1, 005,416,666 appear on the MOJCA register but are not known by MoDVA. The files for these respective cases are in MOJCA custody.", "metadata": {"headings": [{"headings_0": {"content": "Variance between outstanding court awards liabilities between MoJCA and MODVA", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Variance between outstanding court awards liabilities between MoJCA and MODVA", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 19, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Variance between outstanding court awards liabilities between MoJCA and MODVA", "page": 18, "level": 1}}], "page": 19, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to undertake a thorough reconciliation with the MoJCA in order to have a harmonized position of outstanding cases. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Variance between outstanding court awards liabilities between MoJCA and MODVA", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Variance between outstanding court awards liabilities between MoJCA and MODVA", "page": 18, "level": 1}}]], "page": 19, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of a Policy for Management of Court awards and Compensations", "metadata": {"headings": [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A policy guideline for compensation is an essential tool for a more rational prioritization and promotion of equal treatment and helps to explain decisions on cases that have been prioritized. \nI noted that the Ministry does not have formal criteria or guidelines to follow when settling court awards and compensations. Such guidelines would detail the criteria used/followed, expected timelines, and approval procedures in settling outstanding court wards. \nAs a result, I noted that the entity paid UGX.3, 902,078,723 in respect of settlement of more recent cases ahead of the older debts without proper justification. \nBelow is a sample of some claims that were cleared in a shorter time/period compared to some cases that are more than 10 years old and not yet cleared as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}, [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}]], "page": 19, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["08-MAY- 2023A2", "Juma Kidiri CM6800310032TA", "Compensation for Land", "155,530,000", "12/04/2023", "18-May-23"], ["27-JAN- 2023R27", "Bennet Murangi Johnny", "Land Compensation", "1,036,207,100", "22/11/2022", "20-Feb-23"], ["28-NOV- 2022RK", "Robert Twinamatsiko CM69065102P2DG", "50% Compensation of property", "58,000,000", "22/06/2022", "01-Dec-22"], ["23-NOV- 2022AP1", "Shoebill Advocates", "Compensation for general damages", "84,212,900", "01/04/2022", "02-Dec-22"], ["10-FEB-2023- RT7", "Matia Lukumi", "Land Compensation", "89,823,638", "25/11/2021", "20-Feb-23"], ["23-NOV- 2022AP4", "Godfrey Ongom", "Compensation for Land", "500,000,000", "16/08/2020", "30-Nov-22"], ["24-APR- 2023A8", "Steven Mukama Wilson", "Compensation for violation of human rights", "80,000,000", "03/05/2019", "03-May-23"], ["18-NOV- 2022P2", "Astor Finance PLC Ltd", "Non Residential Buildings - Commercial Buildings Acquired", "1,898,305,085", "01/06/2022", "01-Dec-22"], ["**Total**", "", "", "**3,902,078,723**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["Invoice Number", "Supplier", "Description", "Distribution Amount (UGX)", "Date of Award/ Agreement", "Payment Date"], "type": "table"}}, {"content": "The stated anomaly was attributed to lack of a policy/guidelines and criteria to clear unsettled claims. \nThe practice, which appears discriminatory, creates a bad image of the entity. \nThe Accounting Officer explained that payment of 3 rd Party compensation claims follows the well laid down criteria that includes; Directives, Age of the claim, Interest", "metadata": {"headings": [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}, [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}]], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Bearing claims, Group/community compensations, Amount of claim and Emergencies", "metadata": {"headings": [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Although management explained that there is a laid down criteria, this was not documented as formal approved guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to develop formal guidelines to streamline the management and settlement of court awards and compensations. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Lack of a Policy for Management of Court awards and Compensations", "page": 19, "level": 1}}]], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed settlement of Court Awards and Compensation", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The legal maxim that Justice delayed is Justice denied means that if legal redress is available for a party that has suffered some injury but is not forthcoming in a timely manner, it is effectively the same as having no redress at all. \nI reviewed 50 court cases from MoJCA and MoDVA where awards and compensations had been granted and noted that some awards had taken an unreasonably long time without settlement as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing the time taken to settle Court Awards and Compensations", "metadata": {"headings": [{"headings_0": {"content": "Table showing the time taken to settle Court Awards and Compensations", "page": 20, "level": 1}}, {"headings_1": {"content": "Delayed settlement of Court Awards and Compensation", "page": 20, "level": 1}}], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["0-4", "26"], ["5-10", "24"], ["**Total**", "**50**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing the time taken to settle Court Awards and Compensations", "page": 20, "level": 1}}, {"headings_1": {"content": "Delayed settlement of Court Awards and Compensation", "page": 20, "level": 1}}], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["Years taken since the award", "No of Awards not yet paid"], "type": "table"}}, {"content": "Delayed settlement of court awards tantamount to delayed/denied justice. In addition, the awards are likely to attract interest, fines and penalties, which will increase the Government\u2019s liability. \nThe Accounting officer explained that these entail; New cases, Family disputes thus failure by families to agree on Administrators in cases where claimants are deceased, Lack of bank account details for beneficiaries, Lack of Original Files and Insufficient budget. The Ministry will continue to prioritise older cases in line with the Ministry Set Criteria.", "metadata": {"headings": [{"headings_0": {"content": "Table showing the time taken to settle Court Awards and Compensations", "page": 20, "level": 1}}, {"headings_1": {"content": "Delayed settlement of Court Awards and Compensation", "page": 20, "level": 1}}, [{"headings_0": {"content": "Table showing the time taken to settle Court Awards and Compensations", "page": 20, "level": 1}}, {"headings_1": {"content": "Delayed settlement of Court Awards and Compensation", "page": 20, "level": 1}}]], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Table showing the time taken to settle Court Awards and Compensations", "page": 20, "level": 1}}], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to develop strategies to settle court awards in a timelier manner as they continue engaging Government for adequate funding. \n4.5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Table showing the time taken to settle Court Awards and Compensations", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Table showing the time taken to settle Court Awards and Compensations", "page": 20, "level": 1}}]], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accumulation of Interest from unpaid awards.", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 10.11.1 of the Treasury Instructions 2017 requires the Accounting Officer to exercise all reasonable care to prevent and detect unauthorized, irregular, fruitless \nand wasteful expenditure and must for this purpose, implement effective, efficient and transparent processes of financial and risk management. \nI noted that MoDVA has 30 court compensations worth UGX.4,294,058,560 awarded between 2016 up to June 2023, whose awards includes interest. However, as at 30 th June 2023, the accrued interest had accumulated to UGX.1, 307,763,663 and is likely to increase if not cleared. \nPayment of interest translates into expenditure that could have been avoided with timely clearance of court awards. \nThe Accounting Officer explained that MoDVA prioritizes settlement of interest-bearing cases but severe budget constraints impede timely settlement resulting into accumulated interest. MODVA will continue to engage Government for additional funding on the budget item of 3 rd Party compensation to settle cases.", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 20, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}], "page": 21, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritize payment of awards with interest in order to minimise losses to government. \nEmphasis of Matter \nWithout qualifying my opinion, I would like to draw the readers\u2019 attention to the following matters which have been reflected in the statement of financial position of the financial statements of the Ministry; \n5.0 Classified Expenditure \nIncluded in the total expenditure of UGX.3, 812,800,808,790 is expenditure worth UGX.2, 158,846,193,668, which relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is audited and reported on separately. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Accumulation of Interest from unpaid awards.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Valuation of Non-current assets", "metadata": {"headings": [{"headings_0": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 16.15.8 of the Treasury Instructions 2017 requires that the fair value of items of PPE is usually their market value, determined by appraisal. An appraisal of the value of an asset shall be undertaken by a member of the valuation profession, who holds a recognized and relevant professional qualification. For some assets, the fair value shall be readily ascertainable by reference to quoted prices in an active market. \nThe entity reported total non-current assets of UGX.14, 367,295,822,972 in the statement of Financial Position. The value of these assets has been restated following the change in Accounting Policy and the guidance from the Accountant General in his communication Ref. AGO/494/01 dated 27 th July 2023 that required the entity to recognize the historical cost of all its assets in the statement of financial position. \nThe valuation of these assets has been done by the entity using the valuation guidelines issued by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7.0 Outstanding Domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "7.0 Outstanding Domestic arrears", "page": 22, "level": 1}}, {"headings_1": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}], "page": 22, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no un paid domestic arrears from a debt in the previous financial year; and it has capacity to pay the expenditure from the approved estimates as appropriated by Parliament for that financial year. Further, Paragraph 10.10.17 of the Treasury Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. \nA review of the trend analysis of the Ministry\u2019s domestic arrears showed an increase of UGX.201,695,000,024 (64%) up from UGX.314,062,612,228 as at 30 th June 2022 to UGX.515,757,612,252 as at 30 th June 2023 as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "7.0 Outstanding Domestic arrears", "page": 22, "level": 1}}, {"headings_1": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}, [{"headings_0": {"content": "7.0 Outstanding Domestic arrears", "page": 22, "level": 1}}, {"headings_1": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}]], "page": 22, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Pension and Gratuity", "84,864,130,241", "78,241,078,051", "50,315,840,956"], ["Goods and services", "283,159,630,809", "235,821,534,177", "375,254,480,517"], ["Deposits", "", "", "90,187,290,778"], ["**Total**", "**368,023,761,050**", "**314,062,612,228**", "**515,757,612,251**"]], "metadata": {"headings": [{"headings_0": {"content": "7.0 Outstanding Domestic arrears", "page": 22, "level": 1}}, {"headings_1": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}], "page": 22, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["Category", "2020/2021", "2021/2022", "2022/2023"], "type": "table"}}, {"content": "Continued incurrence of domestic arrears adversely affects budget performance in the subsequent year, since outputs planned in the appropriated budget cannot be attained due to settlement of the arrears. \nThe Accounting Officer explained that the Ministry is fully committed to curtail accumulation of new arrears; however, some of the factors below hamper full achievement of this resolve:", "metadata": {"headings": [{"headings_0": {"content": "7.0 Outstanding Domestic arrears", "page": 22, "level": 1}}, {"headings_1": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}, [{"headings_0": {"content": "7.0 Outstanding Domestic arrears", "page": 22, "level": 1}}, {"headings_1": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}]], "page": 22, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Inadequate Budget allocations against increasing operations and activities.\n- Macro- economic factors such as inflation and depreciation of the UGX against major currencies\n- Emergency operations and activities", "metadata": {"headings": [{"headings_0": {"content": "7.0 Outstanding Domestic arrears", "page": 22, "level": 1}}, {"headings_1": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}], "page": 22, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Ministry will continue to engage MOFPED for sufficient funding provisions on welfare and logistical items to curtail accumulation of domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "7.0 Outstanding Domestic arrears", "page": 22, "level": 1}}, {"headings_1": {"content": "Valuation of Non-current assets", "page": 21, "level": 1}}], "page": 22, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "7.0 Outstanding Domestic arrears", "page": 22, "level": 1}}], "page": 22, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MOFPED for adequate funding and going forward strictly adhere to the Government Commitment Control System.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "7.0 Outstanding Domestic arrears", "page": 22, "level": 1}}], "page": 22, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other matter", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], "page": 22, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; 8.0 Compensation of Land at Nyonyintono Road Ministry of Defence acquired land comprised at plot 1-21 Nyonyintono Road LRV 3786 Folio 19 Njeru Buikwe at a cost of UGX.7, 800,000,000. From my review of the documents provided, I observed that the freehold title for this land was super imposed on a milo Land registered as FC 17650 and 17633 in the name of Y. Musajalumbwa way back in 1927. In my audit of the Ministry\u2019s activities for the financial year 2020/2021, I reviewed this transaction and recommended that before the Accounting Officer proceeds to make any payments, due diligence should be undertaken, including engaging the Commissioner Land Registration and Commissioner Surveys and Mapping for clarification on the circumstances under which the free hold title was super imposed on the private mailo land title The Commissioner of Land Registration had advised the Ministry to halt any transaction on this land until investigations as to how the freehold title was super imposed in a mailo land Title are completed. However, the Ministry entered into an agreement with the holders of freehold title to buy the said land together with the developments there in and effected the compensation. This freehold title was later cancelled, and the private mailo land title (Block 542-Plot2) was reinstated implying that the compensation by the Ministry was effected to the wrong beneficiary. Payments for such irregular compensations translates into causing financial loss to Government especially if recoveries are not made. The Accounting Officer explained that the land measuring approximately 10.4 hectares [25.73 acres] together with developments and movable assets thereon was purchased on 24th June 2021 upon conclusion of an agreement between the Ministry and the vendor. It is comprised in LRV Folio 3786 Folio 19, Plot 1-21, Njeru Town Council that is a leasehold tenure that was drawn from a freehold title registered as FRV 466 Folio 23, Njeru Buikwe district. An exercise of opening of boundaries established that the land appeared to be located on a part of a private mailo. The Commissioner Land Registration, MoLHUD was contacted who instituted an investigation on how this happened and halted any transactions on the land pending conclusion of the investigations. The vendor was notified and asked to make an undertaking in the purchase agreement that would indemnify MoDVA against", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}, [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "Other matter", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}]], "page": 22, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 22, "level": 1}}], "page": 23, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up the matter with Ministry of Lands and ensure that correct ownership of this land is ascertained. In the event that the title was cancelled, MoDVA should immediately seek compensation from the seller. \n9.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 22, "level": 1}}]], "page": 23, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 24, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "On the 6 th October 2017, MoDVA signed a contract with China National Aero- Technology International Engineering Corporation to execute works on the construction of UPDF National Referral Hospital at Lower Mbuya at a revised contract sum of UGX.106,299,199,141 out of which UGX.69,094,479,441 had been paid by 30 th June, 2023. \nThe works commenced on 1 st February 2018 with an initial completion date of 31/07/2020, but this was extended to 30/06/2023. \nHowever, by the time of audit in October 2023, progress was estimated at 70% against the expected progress of 90%. The works on site had stalled and the contractor was absent from the site. \nI undertook a physical inspection of the works and noted that a number of works were behind schedule. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}, [{"headings_0": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}]], "page": 24, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", null, "At the time of inspection on 25 th October 2023, land scapping works were still pending and not done."], ["", "", "Proposed works on the drainage system around the facility were also not yet done."], ["", null, "Works at the Gate at the Main entrance were yet to be completed."], ["", "", "Renovation blocks for housing units pending finishing works like wardrops and land scaping."]], "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 24, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["Inspection Photographs", "None", "Audit Comments"], "type": "table"}}, {"content": "Failure to complete works despite the extensions provided is an indication of weaknesses within the system of contract management and contract supervision. \nThe Accounting Officer explained that the initial project scope was a 250-bed capacity. It was decided that a 75-bed capacity block to accommodate the Cancer and Heart treatment units be added. Consequently, the project designs were modified to cater for the effect of the new Block on the rest of the works. This necessitated the review of Mechanical, Electrical and Plumbing (MEP) works. \nThe MEP Works were redesigned and the process of contracting for MEP as a variation of the original Contract in underway. \nThe Accounting Officer further explained the progress of the project was affected by adverse weather Conditions, request for price adjustment, and effects of Covid 19 Pandemic. The Contractor is on site executing works at a reduced pace and the works progress currently stand at 70% completion. The Contractor has requested for a revised completion period, which the Consultant and Contract Management Team are evaluating to propose a realistic completion date. It is anticipated that this will not extend beyond 30th June 2024.", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}, [{"headings_0": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}]], "page": 24, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}], "page": 25, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to enhance contract supervision so that all pending works are completed in the shortest time without further delay since the project is already behind schedule by 6 months. \n10.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Delayed completion of UPDF National Referral Hospital at lower Mbuya", "page": 24, "level": 1}}]], "page": 25, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "metadata": {"headings": [{"headings_0": {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "On the 2 nd March 2022, the Ministry of Education and Sports (MoES), Mandela National Stadium Limited (MNSL) and Ministry of Defence and Veteran Affairs (MoDVA) signed a Memorandum of Understanding (MoU) for the renovation and upgrade of Mandela National Stadiu. \nThe Project was estimated to cost UGX.94,049,239,595 out of which UGX.76,287,290,554 (81%) had been released by the Ministry of Education to the UPDF Engineering Brigade as at 30 th June 2023. The Project has a commencement date of 1 st August 2022 and was expected to be completed by 30 th November 2023. \nAs at the time of the audit (October 2023), one month to the end of the contract period, physical progress of works was estimated at 68% implying that the works were behind schedule. Below are pictures showing the progress of works during the physical inspections of the site;", "metadata": {"headings": [{"headings_0": {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 25, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**Inspection pictures** Audit comments**", null], ["", "**Civil Works** All civil works are currently at 78% physical progress. Works, including fabrication works at the main and training pitches, were ongoing. VVIP seats and 1,714 ordinary seats pending installation. 254"]], "metadata": {"headings": [{"headings_0": {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "Plumbing and electrical works", "metadata": {"headings": [{"headings_0": {"content": "Plumbing and electrical works", "page": 26, "level": 2}}, {"headings_1": {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "page": 25, "level": 1}}], "page": 26, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- Plumbing and electrical works were estimated to be at 65% progress\n- Smart stadium solution and access control LED Stadium Display system was yet to be installed.", "metadata": {"headings": [{"headings_0": {"content": "Plumbing and electrical works", "page": 26, "level": 2}}, {"headings_1": {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "page": 25, "level": 1}}], "page": 26, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "From the results of my physical inspections, it is highly likely that the pending works will not be completed by 30 th November 2023, implying that the contractor will most likely seek an extension of time. \nThis will further delay the completion and handover of the stadium for use. \nThe Accounting Officer explained that delays are majorly attributed to delayed releases of project funds by the Client. Whereas the total requirement was UGX.94Bn, only 76.2Bn (81%) has been released hence a balance of UGX.17, 763,739,670 has not been disbursed hence affecting the completion date of 30 November 2023. The overall performance of 75% has been achieved. The remaining works are fixtures, which would require less time to install once funds are availed.", "metadata": {"headings": [{"headings_0": {"content": "Plumbing and electrical works", "page": 26, "level": 2}}, {"headings_1": {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "page": 25, "level": 1}}, [{"headings_0": {"content": "Plumbing and electrical works", "page": 26, "level": 2}}, {"headings_1": {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "page": 25, "level": 1}}], [{"headings_0": {"content": "Plumbing and electrical works", "page": 26, "level": 2}}, {"headings_1": {"content": "Delayed works on the Upgrade and renovation of Mandela National Stadium", "page": 25, "level": 1}}]], "page": 26, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 1}}, {"headings_1": {"content": "Plumbing and electrical works", "page": 26, "level": 2}}], "page": 26, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to enhance contract supervision to minimize further delays.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 1}}, {"headings_1": {"content": "Plumbing and electrical works", "page": 26, "level": 2}}], "page": 26, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], "page": 26, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. \nManagement Responsibilities for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Ministry of East Africa Community Affairs. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such \ninternal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], [{"headings_0": {"content": "Other Information", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], [{"headings_0": {"content": "Other Information", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], [{"headings_0": {"content": "Other Information", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], [{"headings_0": {"content": "Other Information", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], [{"headings_0": {"content": "Other Information", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], [{"headings_0": {"content": "Other Information", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}]], "page": 26, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 27, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 26, "level": 1}}], "page": 27, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 27, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 26, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 27, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 26, "level": 1}}]], "page": 27, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 27, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 26, "level": 1}}], "page": 27, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Ministry's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 27, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 26, "level": 1}}], "page": 27, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 27, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 26, "level": 1}}], "page": 27, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Ministry's ability to continue as a going concern. 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's report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 27, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 26, "level": 1}}], "page": 27, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 27, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 26, "level": 1}}], "page": 27, "document_name": "Ministry of Defence and Veteran Affairs (MoDVA) Report of the Auditor General, 2023", "type": "list"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF", "DEFENCE AND VETERAN AFFAIRS FOR THE YEAR ENDED 30 TH JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the approved budget - 1", " 2.0 Management of the Government Salary Payroll - 4", " 3.0 Implementation of Strategic Intervention on Food and Animal feed security - 9", " 4.0 Management of Court awards and Compensations - 15", "Emphasis of Matter - 18", " 5.0 Classified Expenditure - 18", " 6.0 Valuation of Non-current assets - 18", "The valuation of these assets has been done by the entity using the valuation guidelines", "issued by the Accountant General - 18", " 7.0 Outstanding Domestic arrears - 19", "Other matter - 19", " 8.0 Compensation of Land at Nyonyintono Road - 19", " 9.0 Delayed completion of UPDF National Referral Hospital at lower Mbuya - 21", " 10.0 Delayed works on the Upgrade and renovation of Mandela National Stadium - 22", "Other Information - 23", "Management Responsibilities for the Financial Statements - 23", "Auditor's Responsibilities for the audit of the Financial Statements - 24", "Other Reporting Responsibilities - 25", "Report on the Audit of Compliance with Legislation - 25"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Ministry of Health Report of the Auditor General, 2023 - Copy.chunks.json b/reports/chunks/Ministry of Health Report of the Auditor General, 2023 - Copy.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..10cfd6f28ab5a23766bd3a8485d20885a53a0aff --- /dev/null +++ b/reports/chunks/Ministry of Health Report of the Auditor General, 2023 - Copy.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF HEALTH", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF HEALTH", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF HEALTH", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF HEALTH", "page": 1, "level": 2}}], "page": 2, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["Acronym", "Meaning"], ["**Bn**", "Billion"], ["**CDC**", "Centre for Disease Control and Prevention"], ["**GOU**", "Government of Uganda"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IPPS**", "Integrated Personnel and Payroll System"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KOFIH**", "Korean Foundation for International Healthcare"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MoH**", "Ministry of Health"], ["**NAA**", "National Audit Act"], ["**NDA**", "National Drug Authority"], ["**NIRA**", "National Identification Registration Authority"], ["**NMS**", "National Medical Stores"], ["**NTR**", "Non Tax Revenue"], ["**PFMA**", "Public Finance Management Act"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF HEALTH", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF HEALTH", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF HEALTH", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF HEALTH", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I have audited the financial statements of the Ministry of Health, which comprise the Statement", "metadata": {"headings": [{"headings_0": {"content": "I have audited the financial statements of the Ministry of Health, which comprise the Statement", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement", "metadata": {"headings": [{"headings_0": {"content": "I have audited the financial statements of the Ministry of Health, which comprise the Statement", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "of Changes in Equity and Statement of Cash Flows, together with other accompanying statements", "metadata": {"headings": [{"headings_0": {"content": "of Changes in Equity and Statement of Cash Flows, together with other accompanying statements", "page": 4, "level": 2}}, {"headings_1": {"content": "I have audited the financial statements of the Ministry of Health, which comprise the Statement", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.", "metadata": {"headings": [{"headings_0": {"content": "of Changes in Equity and Statement of Cash Flows, together with other accompanying statements", "page": 4, "level": 2}}, {"headings_1": {"content": "I have audited the financial statements of the Ministry of Health, which comprise the Statement", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "In my opinion, the accompanying financial statements of the Ministry of Health for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the accompanying financial statements of the Ministry of Health for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018", "page": 4, "level": 4}}, {"headings_1": {"content": "of Changes in Equity and Statement of Cash Flows, together with other accompanying statements", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "(as amended).", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the accompanying financial statements of the Ministry of Health for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018", "page": 4, "level": 4}}, {"headings_1": {"content": "of Changes in Equity and Statement of Cash Flows, together with other accompanying statements", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "In my opinion, the accompanying financial statements of the Ministry of Health for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018", "page": 4, "level": 4}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Institutions (ISSAIs). My responsibilities under those standards are further described in the", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "metadata": {"headings": [{"headings_0": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "page": 4, "level": 4}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Key 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", "metadata": {"headings": [{"headings_0": {"content": "Key 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "of documents.", "metadata": {"headings": [{"headings_0": {"content": "Key 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "The mandate of Ministry of Health is to undertake policy review and development,", "metadata": {"headings": [{"headings_0": {"content": "The mandate of Ministry of Health is to undertake policy review and development,", "page": 5, "level": 2}}, {"headings_1": {"content": "Key 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", "page": 4, "level": 4}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "supervision of health sector activities, formulation and dialogue with health development partners, strategic planning, setting standards and quality assurance, resource", "metadata": {"headings": [{"headings_0": {"content": "The mandate of Ministry of Health is to undertake policy review and development,", "page": 5, "level": 2}}, {"headings_1": {"content": "Key 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", "page": 4, "level": 4}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "mobilization, advising other Ministries, departments and agencies on health-related", "metadata": {"headings": [{"headings_0": {"content": "mobilization, advising other Ministries, departments and agencies on health-related", "page": 5, "level": 2}}, {"headings_1": {"content": "The mandate of Ministry of Health is to undertake policy review and development,", "page": 5, "level": 2}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "matters, and ensuring quality, health equity, and fairness in contribution towards the cost of health care", "metadata": {"headings": [{"headings_0": {"content": "mobilization, advising other Ministries, departments and agencies on health-related", "page": 5, "level": 2}}, {"headings_1": {"content": "The mandate of Ministry of Health is to undertake policy review and development,", "page": 5, "level": 2}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "During the financial year 2022/2023, the entity had a budget of UGX.1, 790.244Bn out of which UGX.1, 560.165Bn1 was warranted as shown below.", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2022/2023, the entity had a budget of UGX.1, 790.244Bn out of which UGX.1, 560.165Bn1 was warranted as shown below.", "page": 5, "level": 4}}, {"headings_1": {"content": "mobilization, advising other Ministries, departments and agencies on health-related", "page": 5, "level": 2}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Table 1: Showing the Budget and warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing the Budget and warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "During the financial year 2022/2023, the entity had a budget of UGX.1, 790.244Bn out of which UGX.1, 560.165Bn1 was warranted as shown below.", "page": 5, "level": 4}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["", "**GOU**", "", "", ""], ["1", "Recurrent (Wage)", "22.114", "22.114", "100"], ["2", "Recurrent (Non-wage)", "150.333", "140.539", "93.5"], ["3", "Development", "95.796", "52.454", "54.7"], ["4", "Arrears", "11.518", "11.518", "100"], ["5", "External Financing", "1,510.483", "1,333.540", "88.3%"], ["", "", "", "", ""], ["", "**Total**", "**1,790.244**", "**1,560.165**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing the Budget and warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "During the financial year 2022/2023, the entity had a budget of UGX.1, 790.244Bn out of which UGX.1, 560.165Bn1 was warranted as shown below.", "page": 5, "level": 4}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Sn", "Details", "Budget UGX (Bn)", "Warrants UGX (Bn)", "% age"], "type": "table"}}, {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "metadata": {"headings": [{"headings_0": {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "page": 5, "level": 4}}, {"headings_1": {"content": "Table 1: Showing the Budget and warrants", "page": 5, "level": 2}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "page": 5, "level": 4}}, {"headings_1": {"content": "Table 1: Showing the Budget and warrants", "page": 5, "level": 2}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Table 2: Showing reviewed activities/outputs", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing reviewed activities/outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "page": 5, "level": 4}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["1", "**Wage expenditure** **audit/FS audit)** **(Payroll**", "35.289", "33.480", "16"], [null, "**Items to aggregate in arriving at the wage expenditure**", "", "", ""], [null, "General staff salaries (211101)", "21.327", "20.757", ""], [null, "Contract staff salaries (211102)", "0.786", "0.726", ""], [null, "Social security contribution (212101)", "0.043", "0.043", ""], [null, "Medical expenses (212101)", "0.197", "0.195", ""], [null, "Gratuity (273105)", "5.242", "5.242", ""], [null, "Pension (273104)", "7.691", "6.515", ""], ["2", "Salary Arrears Budgeting(352880)", "0.01846", "0.01846", "16"], ["3", "Focus area- Other Domestic Arrears Budgeting", "11.500", "10.831", "21"], ["4", "Focus area \u2013 E cash payments", "6.988", "6.988", "24"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing reviewed activities/outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "page": 5, "level": 4}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Sn", "Details", "Warrants (UGX), Bn", "Actual Amount (UGX), Bn", "Cumulative %age"], "type": "table"}}, {"content": [["5", "Outputs/activities selected for budget performance review", "154.285", "151.989", "92"], ["", "**Total of the budget audited**", "**208.081**", "**203.308**", ""], ["", "**Total Warrants**", "**226.625**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing reviewed activities/outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "page": 5, "level": 4}}], "page": 5, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, null, null, "**Recommendation**"], ["**1.1**", "**Revenue Performance** **Performance of Non-Tax Revenue (NTR)** According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.140, 000, 0002 million during the year. However, by the end of the year UGX.340, 035,000 million had been collected representing a 243% performance. Over collection of NTR at vote level is an indication that the NTR budget was underestimated. Accounting Officer acknowledged that the Ministry of Health collected NTR of UGX.340 million over and above the projected value during the period under review. The projected revenue from the disposal of old vehicles was based on the reserve values from evaluation exercise done by Ministry of Works and Transport (MoWT). However, the auctioning process was very competitive and bidders offered higher values than what was stated in reverse prices. **Performance of GOU warrants** The entity had an approved budget of UGX.279,761,423,401 from the various programmes out of which UGX.226,625,630,489 was warranted resulting shortfall of UGX.53,135,793,912 (representing 81% performance). in a The performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table below; **Approved Budget (UGX Bn.)** 279.761 **Warrants (UGX Bn.)** **Variance (UGX Bn.)** 226.625 53.136 **%age performan** **ce** 81 **279.761 226.62 53.136** UGX.53.136 Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; **Table 3: Showing activities partially/not implemented** **Program me** Human Capital developme nt **Total** The", null, null, null, "The NTR performance should be assessed to ensure that realistic targets are set from year to year. I advised the Accounting Officer to continuously liaise with MoFPED to ensure that funds are released as per approved budget."], [null, "**Program me**", "**Amount not warranted- UGX**", "**Activities not implemented**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing reviewed activities/outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "page": 5, "level": 4}}], "page": 6, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_3", "column_5", "column_9", "column_11"], "type": "table"}}, {"content": [["2 As derived from MoFPED NTR estimates", "", "**(Bn.)**", "", "", ""], [null, "Human Capital Develo p ment", "9.794", "263402 Transfers to other government units i.e. Maintenance of Oxygen plants under RRH, strengthening government's effort to manage Disaster through Uganda Red Cross Society. Support to Uganda Red Cross blood mobilization; Community Extension workers and enhance senior consultants in Hospitals Society", null, null], [null, null, null, "262101 contributions to International Organizations", null, null], [null, null, null, "228004 Maintenance \u2013 Other Fixed Assets", null, null], [null, null, null, "228003 Maintenance \u2013 Machinery &Equipment other than Transport Equipment", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing reviewed activities/outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "page": 5, "level": 4}}], "page": 6, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": [["224001 Medical Supplies Services and", "", ""], ["227003 Carriage, Haulage, Freight and Transport Hire", "", ""], ["224004 acquiring beddings, clothing (uniforms, gowns, wigs and warm clothing), footwear and related services", "", ""], ["211106 services Allowances for clinical", "", ""], ["43.342 5 general hospitals of Abim, Bugiri, Kawolo, Itojo, and Masindi refurbished.", "", ""], ["**Total** 53.136**", "", ""], ["Officer explained that warranting is guided and based on the quantum of cash limits issued by MoFPED on quarterly basis. During FY 2022/23, MoFPED suppressed budgets under development category to the tune of UGX.43.3bn while under Non-Wage Recurrent category by UGX.9.7bn. Therefore, UGX.53.136bn of the appropriated budget under MoH was not released. Accounting", null, null], ["**Warran ts (UGX) Bn.** 226.625 **Utilizatio** n of warrants (UGX) Bn.** 223.489 **%age perfor mance** **Varian c e (UGX) Bn.** 3.136 **1.2** **Utilization of Warrants** Out of the total warrants of UGX.226.625Bn availed to the entity during the year, UGX.223.489Bn was utilized resulting in un-utilized warrants of UGX.3.136Bn representing 98.6% utilization as shown in the table below; **226.625 223.489 3.136** 98.6% The warrants that were not utilized were meant for the following activities that were partially or not implemented at all. **Table 4: Showing activities affected by under utilization of** **warrants** **Programme** **Activities affected by the under utilization** Payment of salaries Payment of allowances to temporary staff Other domestic arrears under Budget Output 000010 Leadership and Management Payment of contract staff salaries Maintenance of Transport Equipment. Procurement of Medical Supplies and Services Printing, Stationery, Photocopying and Binding Maintenance \u2013 Transport Equipment under Budget Output 320059 Emergency Care Services Payment of pension under Budget Output 000005 Human Resource Management Payment of contract staff salaries for Project 1243 Rehabilitation and Construction of General Hospitals **Total** **Implication** As a result of failure to utilise warrants, a number of planned activities were partially implemented. The Accounting Officer attributed the failure to absorb pension funds to the unverified pensioners. Management organised a pension verification exercise with effect from December 2022 by inviting the unverified pensioners to report for verification and provide relevant data for **Programme** Human Capital Developme nt **Total** Capital Development Human", null, "verifying I advised the Accounting officer to come up with workable mechanisms of Pensioners. Furthermore, advised Accounting Officer to liaise with key players in the recruitment process like MoFPED, Health facilities, HSC and MoPS to have the process streamlined. I the"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing reviewed activities/outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "page": 5, "level": 4}}], "page": 7, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_6", "column_7"], "type": "table"}}, {"content": [["", "eventual access to the payroll and migration to the HCM system. This exercise has been ongoing and, to date, there are pensioners who have never appeared for verification. would be a risk to continue paying pensioners whose status could not be ascertained hence the decision to stop the payments until the affected pensioners are verified accordingly On the other hand, the un-spent wage was as a result of staff movements like transfers, retirements coupled with delays in the process of staff recruitment. Delays in recruitment are attributed to the lengthy and Rigorous recruitment processes in the Public Service. It", ""], ["**1.3**", "**Implementation of outputs** I assessed the implementation of nineteen (19) outputs worth UGX.154.29Bn of which sixteen (16) outputs had been fully quantified with a total of two hundred and twenty-six (226) activities worth UGX.103.083Bn and noted that; \uf0b7 2 outputs with two (2) activities worth UGX.51.11Bn were fully implemented. **Appendix I(a) refers** \uf0b7 Thirteen (13) outputs with two hundred and twenty-one (221) activities worth UGX.50.97Bn were partially implemented. Out of the two hundred twenty-one (221) activities, the entity fully implemented forty- nine (49) activities; fiftyone (51) activities were partially implemented, while one hundred and twenty-one (121) activities remained unimplemented. **Appendix I(b) refers** \uf0b7 One (1) output with three (3) activities worth UGX.1.003Bn was not implemented at all. **Appendix II refers** Non-implementation of planned activities implies that the expected services to the beneficiary communities were not delivered. the The Accounting officer explained that some activities were partially implemented as a result of donor\u2019s inadequate disbursements from partners during the annual workplan. Implementation of outputs is facilitated by availability of resources and the majority of the activities in the workplan had been envisaged to be financed by donors under off-budget support. However, during the period under review, much of donor budgets were suppressed and funds were not released to MoH for implementation. implementation of", "advised the Accounting Officer continuously engage development partners to ensure that all committed funds to facilitate the implementation of planned activities. are released I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing reviewed activities/outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "page": 5, "level": 4}}], "page": 8, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "1.4", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing reviewed activities/outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "Out of the UGX.1, 560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. I reviewed activities/outputs worth UGX.208Bn (92%) as", "page": 5, "level": 4}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Mischarges \u2013 UGX.169,509,558", "metadata": {"headings": [{"headings_0": {"content": "Mischarges \u2013 UGX.169,509,558", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 2: Showing reviewed activities/outputs", "page": 5, "level": 2}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Parliament of Uganda appropriates funds in accordance with the I advised the Accounting needs of the country and this appropriation is implemented through the Officer to always ensure", "metadata": {"headings": [{"headings_0": {"content": "The Parliament of Uganda appropriates funds in accordance with the I advised the Accounting needs of the country and this appropriation is implemented through the Officer to always ensure", "page": 9, "level": 3}}, {"headings_1": {"content": "Mischarges \u2013 UGX.169,509,558", "page": 9, "level": 2}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "budget in which funds are tagged to particular activities and outputs using the account and MTEF codes.", "metadata": {"headings": [{"headings_0": {"content": "The Parliament of Uganda appropriates funds in accordance with the I advised the Accounting needs of the country and this appropriation is implemented through the Officer to always ensure", "page": 9, "level": 3}}, {"headings_1": {"content": "Mischarges \u2013 UGX.169,509,558", "page": 9, "level": 2}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Analysis of the expenditure files revealed that the Ministry charged wrong", "metadata": {"headings": [{"headings_0": {"content": "Analysis of the expenditure files revealed that the Ministry charged wrong", "page": 9, "level": 3}}, {"headings_1": {"content": "The Parliament of Uganda appropriates funds in accordance with the I advised the Accounting needs of the country and this appropriation is implemented through the Officer to always ensure", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "expenditure codes to a tune of UGX.169, 509,558. Details in Appendix I \nI \nI \n.", "metadata": {"headings": [{"headings_0": {"content": "Analysis of the expenditure files revealed that the Ministry charged wrong", "page": 9, "level": 3}}, {"headings_1": {"content": "The Parliament of Uganda appropriates funds in accordance with the I advised the Accounting needs of the country and this appropriation is implemented through the Officer to always ensure", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Mischarges undermine the importance of the budgeting process as well", "metadata": {"headings": [{"headings_0": {"content": "Mischarges undermine the importance of the budgeting process as well", "page": 9, "level": 3}}, {"headings_1": {"content": "Analysis of the expenditure files revealed that the Ministry charged wrong", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "as the intentions of the appropriating authority and lead to misclassification of expenditure in the financial statements thereby", "metadata": {"headings": [{"headings_0": {"content": "Mischarges undermine the importance of the budgeting process as well", "page": 9, "level": 3}}, {"headings_1": {"content": "Analysis of the expenditure files revealed that the Ministry charged wrong", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "impairing their accuracy, completeness and credibility. The figures", "metadata": {"headings": [{"headings_0": {"content": "impairing their accuracy, completeness and credibility. The figures", "page": 9, "level": 3}}, {"headings_1": {"content": "Mischarges undermine the importance of the budgeting process as well", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "reported therein reflect the actual amounts expended that are either way", "metadata": {"headings": [{"headings_0": {"content": "impairing their accuracy, completeness and credibility. The figures", "page": 9, "level": 3}}, {"headings_1": {"content": "Mischarges undermine the importance of the budgeting process as well", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "above or below budgeted provisions of the respective items. Accordingly,", "metadata": {"headings": [{"headings_0": {"content": "above or below budgeted provisions of the respective items. Accordingly,", "page": 9, "level": 3}}, {"headings_1": {"content": "impairing their accuracy, completeness and credibility. The figures", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "planned outputs were either partially delivered or remained unexecuted.", "metadata": {"headings": [{"headings_0": {"content": "above or below budgeted provisions of the respective items. Accordingly,", "page": 9, "level": 3}}, {"headings_1": {"content": "impairing their accuracy, completeness and credibility. The figures", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the budgets, workplans, MoUs and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the budgets, workplans, MoUs and", "page": 9, "level": 3}}, {"headings_1": {"content": "above or below budgeted provisions of the respective items. Accordingly,", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "approvals from the donors and implementation reports were available for", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the budgets, workplans, MoUs and", "page": 9, "level": 3}}, {"headings_1": {"content": "above or below budgeted provisions of the respective items. Accordingly,", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "verification. However, I reviewed the submitted payment vouchers and", "metadata": {"headings": [{"headings_0": {"content": "verification. However, I reviewed the submitted payment vouchers and", "page": 9, "level": 3}}, {"headings_1": {"content": "The Accounting Officer explained that the budgets, workplans, MoUs and", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "observed that some payments were indeed charged to the wrong expenditure codes. \nfull adherence to budget controls and where need arises, seek authority for any re- allocations. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "verification. However, I reviewed the submitted payment vouchers and", "page": 9, "level": 3}}, {"headings_1": {"content": "The Accounting Officer explained that the budgets, workplans, MoUs and", "page": 9, "level": 3}}, [{"headings_0": {"content": "verification. However, I reviewed the submitted payment vouchers and", "page": 9, "level": 3}}, {"headings_1": {"content": "The Accounting Officer explained that the budgets, workplans, MoUs and", "page": 9, "level": 3}}], [{"headings_0": {"content": "verification. However, I reviewed the submitted payment vouchers and", "page": 9, "level": 3}}, {"headings_1": {"content": "The Accounting Officer explained that the budgets, workplans, MoUs and", "page": 9, "level": 3}}]], "page": 9, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "verification. However, I reviewed the submitted payment vouchers and", "page": 9, "level": 3}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Undertook procedures to confirm if activities implemented by the entity were", "metadata": {"headings": [{"headings_0": {"content": "Undertook procedures to confirm if activities implemented by the entity were", "page": 10, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "implemented in a timely manner, were of acceptable quality, quantity, cost and functionality as discussed below; \n2.1", "metadata": {"headings": [{"headings_0": {"content": "Undertook procedures to confirm if activities implemented by the entity were", "page": 10, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 10, "level": 2}}, [{"headings_0": {"content": "Undertook procedures to confirm if activities implemented by the entity were", "page": 10, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 10, "level": 2}}]], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 10, "level": 2}}, {"headings_1": {"content": "Undertook procedures to confirm if activities implemented by the entity were", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Ministry of Health developed a National Oxygen Scale up Plan (2018 \u2013 2022). It was anticipated that major systems improvements would commence in 2018 with a fully functioning oxygen system in place by 2022 to tackle the threat posed by hypoxemia 3 .", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 10, "level": 2}}, {"headings_1": {"content": "Undertook procedures to confirm if activities implemented by the entity were", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "The National Oxygen Scale Up Plan was aimed at increasing availability and utilization", "metadata": {"headings": [{"headings_0": {"content": "The National Oxygen Scale Up Plan was aimed at increasing availability and utilization", "page": 10, "level": 2}}, {"headings_1": {"content": "Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "of oxygen in higher-level facilities along four main objectives assessed below and detailed in Appendix IV;", "metadata": {"headings": [{"headings_0": {"content": "The National Oxygen Scale Up Plan was aimed at increasing availability and utilization", "page": 10, "level": 2}}, {"headings_1": {"content": "Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "2.1.1 Objective 1: Set up of a national strategic framework to guide scale up of medical oxygen supply and utilization", "metadata": {"headings": [{"headings_0": {"content": "2.1.1 Objective 1: Set up of a national strategic framework to guide scale up of medical oxygen supply and utilization", "page": 10, "level": 2}}, {"headings_1": {"content": "The National Oxygen Scale Up Plan was aimed at increasing availability and utilization", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Through interviews and document review I noted that Objective 1 was not achieved. I further observed that, although an Oxygen Task Force was established to oversee the general operation and management of the oxygen supply chain during the Covid- 19", "metadata": {"headings": [{"headings_0": {"content": "Through interviews and document review I noted that Objective 1 was not achieved. I further observed that, although an Oxygen Task Force was established to oversee the general operation and management of the oxygen supply chain during the Covid- 19", "page": 10, "level": 4}}, {"headings_1": {"content": "2.1.1 Objective 1: Set up of a national strategic framework to guide scale up of medical oxygen supply and utilization", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "pandemic, there was no dedicated team to oversee implementation of the plan and the", "metadata": {"headings": [{"headings_0": {"content": "Through interviews and document review I noted that Objective 1 was not achieved. I further observed that, although an Oxygen Task Force was established to oversee the general operation and management of the oxygen supply chain during the Covid- 19", "page": 10, "level": 4}}, {"headings_1": {"content": "2.1.1 Objective 1: Set up of a national strategic framework to guide scale up of medical oxygen supply and utilization", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "National database of oxygen equipment inventory had not yet been established.", "metadata": {"headings": [{"headings_0": {"content": "National database of oxygen equipment inventory had not yet been established.", "page": 10, "level": 2}}, {"headings_1": {"content": "Through interviews and document review I noted that Objective 1 was not achieved. I further observed that, although an Oxygen Task Force was established to oversee the general operation and management of the oxygen supply chain during the Covid- 19", "page": 10, "level": 4}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer explained that there is a dedicated team to manage the National", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there is a dedicated team to manage the National", "page": 10, "level": 2}}, {"headings_1": {"content": "National database of oxygen equipment inventory had not yet been established.", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Oxygen Scale Up Plan (2023 \u2013 2028) headed by the Assistant Commissioner", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there is a dedicated team to manage the National", "page": 10, "level": 2}}, {"headings_1": {"content": "National database of oxygen equipment inventory had not yet been established.", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Pharmaceuticals Supply Chain Logistics. Medical oxygen supply is integrated into the National Medical Stores supply and distribution chain as part of the essential medicines. The Ministry has a national medical equipment inventory management system (NOMAD)", "metadata": {"headings": [{"headings_0": {"content": "Pharmaceuticals Supply Chain Logistics. Medical oxygen supply is integrated into the National Medical Stores supply and distribution chain as part of the essential medicines. The Ministry has a national medical equipment inventory management system (NOMAD)", "page": 10, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that there is a dedicated team to manage the National", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "which captures all equipment including oxygen equipment. \nNotwithstanding the Accounting Officer\u2019s response, I reviewed the minutes of the Oxygen", "metadata": {"headings": [{"headings_0": {"content": "Pharmaceuticals Supply Chain Logistics. Medical oxygen supply is integrated into the National Medical Stores supply and distribution chain as part of the essential medicines. The Ministry has a national medical equipment inventory management system (NOMAD)", "page": 10, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that there is a dedicated team to manage the National", "page": 10, "level": 2}}, [{"headings_0": {"content": "Pharmaceuticals Supply Chain Logistics. Medical oxygen supply is integrated into the National Medical Stores supply and distribution chain as part of the essential medicines. The Ministry has a national medical equipment inventory management system (NOMAD)", "page": 10, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that there is a dedicated team to manage the National", "page": 10, "level": 2}}]], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Task force and noted that the team had been established and became functional in 2022. In addition, management did not provide any evidence of the National database of oxygen", "metadata": {"headings": [{"headings_0": {"content": "Task force and noted that the team had been established and became functional in 2022. In addition, management did not provide any evidence of the National database of oxygen", "page": 10, "level": 4}}, {"headings_1": {"content": "Pharmaceuticals Supply Chain Logistics. Medical oxygen supply is integrated into the National Medical Stores supply and distribution chain as part of the essential medicines. The Ministry has a national medical equipment inventory management system (NOMAD)", "page": 10, "level": 4}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "equipment inventory.", "metadata": {"headings": [{"headings_0": {"content": "Task force and noted that the team had been established and became functional in 2022. In addition, management did not provide any evidence of the National database of oxygen", "page": 10, "level": 4}}, {"headings_1": {"content": "Pharmaceuticals Supply Chain Logistics. Medical oxygen supply is integrated into the National Medical Stores supply and distribution chain as part of the essential medicines. The Ministry has a national medical equipment inventory management system (NOMAD)", "page": 10, "level": 4}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 2}}, {"headings_1": {"content": "Task force and noted that the team had been established and became functional in 2022. In addition, management did not provide any evidence of the National database of oxygen", "page": 10, "level": 4}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all equipment is updated in the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all equipment is updated in the", "page": 10, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "national database as required. \nThe Ministry undertook to build in-house capacity of equipment maintenance and repair", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all equipment is updated in the", "page": 10, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all equipment is updated in the", "page": 10, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 2}}]], "page": 10, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "through the 12 regional workshops namely; (Kabale, Fort Portal, Hoima, Arua, Gulu, Lira,", "metadata": {"headings": [{"headings_0": {"content": "through the 12 regional workshops namely; (Kabale, Fort Portal, Hoima, Arua, Gulu, Lira,", "page": 11, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all equipment is updated in the", "page": 10, "level": 2}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Soroti, Mbale, Mubende, Moroto, Jinja and Central/Kampala). This was aimed at lowering dependency on external agents that often results in high costs, delayed response to", "metadata": {"headings": [{"headings_0": {"content": "through the 12 regional workshops namely; (Kabale, Fort Portal, Hoima, Arua, Gulu, Lira,", "page": 11, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all equipment is updated in the", "page": 10, "level": 2}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "maintenance calls and prolonged equipment downtime. Accordingly, this intervention would", "metadata": {"headings": [{"headings_0": {"content": "maintenance calls and prolonged equipment downtime. Accordingly, this intervention would", "page": 11, "level": 2}}, {"headings_1": {"content": "through the 12 regional workshops namely; (Kabale, Fort Portal, Hoima, Arua, Gulu, Lira,", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "ensure that 58% of plants were consistently operational.", "metadata": {"headings": [{"headings_0": {"content": "maintenance calls and prolonged equipment downtime. Accordingly, this intervention would", "page": 11, "level": 2}}, {"headings_1": {"content": "through the 12 regional workshops namely; (Kabale, Fort Portal, Hoima, Arua, Gulu, Lira,", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "In FY 2022/23, UGX.2,651,725,039 was spent by the Ministry of Health on the servicing, repair and maintenance of oxygen plants in Regional Referral Hospitals across the country", "metadata": {"headings": [{"headings_0": {"content": "In FY 2022/23, UGX.2,651,725,039 was spent by the Ministry of Health on the servicing, repair and maintenance of oxygen plants in Regional Referral Hospitals across the country", "page": 11, "level": 4}}, {"headings_1": {"content": "maintenance calls and prolonged equipment downtime. Accordingly, this intervention would", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "as illustrated below:", "metadata": {"headings": [{"headings_0": {"content": "In FY 2022/23, UGX.2,651,725,039 was spent by the Ministry of Health on the servicing, repair and maintenance of oxygen plants in Regional Referral Hospitals across the country", "page": 11, "level": 4}}, {"headings_1": {"content": "maintenance calls and prolonged equipment downtime. Accordingly, this intervention would", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Table 5: Showing Payments made for servicing, maintenance and repair of oxygen plants in regional referral hospitals", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Payments made for servicing, maintenance and repair of oxygen plants in regional referral hospitals", "page": 11, "level": 2}}, {"headings_1": {"content": "In FY 2022/23, UGX.2,651,725,039 was spent by the Ministry of Health on the servicing, repair and maintenance of oxygen plants in Regional Referral Hospitals across the country", "page": 11, "level": 4}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["R955/JUN/ 23", "30-Jun-23", "China-Uganda Friendship Hospital Naguru", "Maintenance of PSA Medical Oxygen Plants in Referral Hospitals across the Country.", "1,512,741,987"], ["R02/MAY/2 3", "22-May-23", "Silverbac ks Pharmac y", "Payment for Maintenance and repair Works in respect to Oxygen Plants in Regional Referral Hospitals.", "1,138,983,052"], ["**Total**", "", "", "", "**2,651,725,039**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Payments made for servicing, maintenance and repair of oxygen plants in regional referral hospitals", "page": 11, "level": 2}}, {"headings_1": {"content": "In FY 2022/23, UGX.2,651,725,039 was spent by the Ministry of Health on the servicing, repair and maintenance of oxygen plants in Regional Referral Hospitals across the country", "page": 11, "level": 4}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Invoice Number", "Payment Date", "Payee", "Description", "Amount Paid UGX"], "type": "table"}}, {"content": "However, it was noted that at the time of audit in September 2023, the oxygen plants for Lira, Mbale, and Gulu RRHs were non-functional. Details in the table", "metadata": {"headings": [{"headings_0": {"content": "However, it was noted that at the time of audit in September 2023, the oxygen plants for Lira, Mbale, and Gulu RRHs were non-functional. Details in the table", "page": 11, "level": 4}}, {"headings_1": {"content": "Table 5: Showing Payments made for servicing, maintenance and repair of oxygen plants in regional referral hospitals", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "However, it was noted that at the time of audit in September 2023, the oxygen plants for Lira, Mbale, and Gulu RRHs were non-functional. Details in the table", "page": 11, "level": 4}}, {"headings_1": {"content": "Table 5: Showing Payments made for servicing, maintenance and repair of oxygen plants in regional referral hospitals", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Table 6: Showing details of the performance of oxygen plants at RRHS", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing details of the performance of oxygen plants at RRHS", "page": 11, "level": 2}}, {"headings_1": {"content": "However, it was noted that at the time of audit in September 2023, the oxygen plants for Lira, Mbale, and Gulu RRHs were non-functional. Details in the table", "page": 11, "level": 4}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["1", "Mbale RRH", "The Plant has been non-functional for over 9 months; the Hospital has been receiving 400 cylinders from NMS but they are not sufficient for the number of patients. The cylinders are usually Depleted with 3 weeks."], ["2", "Gulu RRH", "The system was operating at sub optimal capacity due to a faulty Compressor, as such the capacity dropped from 40 cylinders per day to 4 (10% capacity)."]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing details of the performance of oxygen plants at RRHS", "page": 11, "level": 2}}, {"headings_1": {"content": "However, it was noted that at the time of audit in September 2023, the oxygen plants for Lira, Mbale, and Gulu RRHs were non-functional. Details in the table", "page": 11, "level": 4}}], "page": 11, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["SN", "Facility", "Remark"], "type": "table"}}, {"content": [["3", "Lira RRH", "The plant was not functional due to a need for replacement of the filling Unit"], ["", "", "and 2 out of the 5 pig tails used to distribute oxygen to cylinders had given"], [null, null, "way."], [null, null, ""], [null, null, ""], [null, null, ""], [null, null, "Lira RRH Plant, which was not operational in September when field"], [null, null, "inspection was carried out."]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing details of the performance of oxygen plants at RRHS", "page": 11, "level": 2}}, {"headings_1": {"content": "However, it was noted that at the time of audit in September 2023, the oxygen plants for Lira, Mbale, and Gulu RRHs were non-functional. Details in the table", "page": 11, "level": 4}}], "page": 12, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["SN", "Facility", "Remark"], "type": "table"}}, {"content": "The Accounting Officer explained that there was a delay to conclude procurement", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing details of the performance of oxygen plants at RRHS", "page": 11, "level": 2}}, {"headings_1": {"content": "However, it was noted that at the time of audit in September 2023, the oxygen plants for Lira, Mbale, and Gulu RRHs were non-functional. Details in the table", "page": 11, "level": 4}}], "page": 12, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "which led to delay to service and repair the oxygen plants. The delay was attributed to the initiation of procurement on e-GP which had just been rolled out and later crossing back to the old system. The procurement was however concluded and the framework contract signed. The service provider had so far serviced and repaired 8", "metadata": {"headings": [{"headings_0": {"content": "which led to delay to service and repair the oxygen plants. The delay was attributed to the initiation of procurement on e-GP which had just been rolled out and later crossing back to the old system. The procurement was however concluded and the framework contract signed. The service provider had so far serviced and repaired 8", "page": 12, "level": 4}}, {"headings_1": {"content": "Table 6: Showing details of the performance of oxygen plants at RRHS", "page": 11, "level": 2}}], "page": 12, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "out of 13.", "metadata": {"headings": [{"headings_0": {"content": "which led to delay to service and repair the oxygen plants. The delay was attributed to the initiation of procurement on e-GP which had just been rolled out and later crossing back to the old system. The procurement was however concluded and the framework contract signed. The service provider had so far serviced and repaired 8", "page": 12, "level": 4}}, {"headings_1": {"content": "Table 6: Showing details of the performance of oxygen plants at RRHS", "page": 11, "level": 2}}], "page": 12, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Whereas management explained as above, I was not availed with a copy of the signed", "metadata": {"headings": [{"headings_0": {"content": "Whereas management explained as above, I was not availed with a copy of the signed", "page": 12, "level": 2}}, {"headings_1": {"content": "which led to delay to service and repair the oxygen plants. The delay was attributed to the initiation of procurement on e-GP which had just been rolled out and later crossing back to the old system. The procurement was however concluded and the framework contract signed. The service provider had so far serviced and repaired 8", "page": 12, "level": 4}}], "page": 12, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "framework contract, service and repair reports of the affected facilities for audit verification.", "metadata": {"headings": [{"headings_0": {"content": "Whereas management explained as above, I was not availed with a copy of the signed", "page": 12, "level": 2}}, {"headings_1": {"content": "which led to delay to service and repair the oxygen plants. The delay was attributed to the initiation of procurement on e-GP which had just been rolled out and later crossing back to the old system. The procurement was however concluded and the framework contract signed. The service provider had so far serviced and repaired 8", "page": 12, "level": 4}}], "page": 12, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "Whereas management explained as above, I was not availed with a copy of the signed", "page": 12, "level": 2}}], "page": 12, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer explained that the Ministry of Health trained trainers of trainers", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry of Health trained trainers of trainers", "page": 13, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "(86 engineers/technicians, 400 clinical staff) with the objective of continuing to train others. \nWhereas I verified a report on oxygen therapy equipment for Biomedical engineers", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry of Health trained trainers of trainers", "page": 13, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer explained that the Ministry of Health trained trainers of trainers", "page": 13, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 2}}]], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "and technicians, a report for clinical staff was not availed. Therefore, it was difficult", "metadata": {"headings": [{"headings_0": {"content": "and technicians, a report for clinical staff was not availed. Therefore, it was difficult", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry of Health trained trainers of trainers", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "to establish whether the trainings targets were met.", "metadata": {"headings": [{"headings_0": {"content": "and technicians, a report for clinical staff was not availed. Therefore, it was difficult", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry of Health trained trainers of trainers", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 2}}, {"headings_1": {"content": "and technicians, a report for clinical staff was not availed. Therefore, it was difficult", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the accounting officer to ensure that nurses, midwives and clinical officers", "metadata": {"headings": [{"headings_0": {"content": "I advised the accounting officer to ensure that nurses, midwives and clinical officers", "page": 13, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "are trained as planned.", "metadata": {"headings": [{"headings_0": {"content": "I advised the accounting officer to ensure that nurses, midwives and clinical officers", "page": 13, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "2.1.4 Objective 4: Secure Funding to Support Oxygen Scale Up Interventions", "metadata": {"headings": [{"headings_0": {"content": "2.1.4 Objective 4: Secure Funding to Support Oxygen Scale Up Interventions", "page": 13, "level": 2}}, {"headings_1": {"content": "I advised the accounting officer to ensure that nurses, midwives and clinical officers", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "In response to the COVID-19 pandemic, the government of Uganda invested over", "metadata": {"headings": [{"headings_0": {"content": "2.1.4 Objective 4: Secure Funding to Support Oxygen Scale Up Interventions", "page": 13, "level": 2}}, {"headings_1": {"content": "I advised the accounting officer to ensure that nurses, midwives and clinical officers", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "UGX.70Bn in oxygen equipment. Approximately UGX.50Bn was secured from the Global", "metadata": {"headings": [{"headings_0": {"content": "UGX.70Bn in oxygen equipment. Approximately UGX.50Bn was secured from the Global", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.4 Objective 4: Secure Funding to Support Oxygen Scale Up Interventions", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Fund for AIDS, Tuberculosis, and Malaria COVID-19 Response Mechanism. However, in financial year 2022\u20132023, only 51% of facilities had budgeted for medical oxygen supplies. \nAs a result of all the above, health facilities are not well-equipped to meet the estimated monthly patients\u2019 oxygen requirement of 124,348m 3 which exposes patients to a risk of loss of lives due to hypoxemia. \nAccounting officer explained the first phase of approval by Health Policy Advisory Committee (HPAC) was completed.", "metadata": {"headings": [{"headings_0": {"content": "UGX.70Bn in oxygen equipment. Approximately UGX.50Bn was secured from the Global", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.4 Objective 4: Secure Funding to Support Oxygen Scale Up Interventions", "page": 13, "level": 2}}, [{"headings_0": {"content": "UGX.70Bn in oxygen equipment. Approximately UGX.50Bn was secured from the Global", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.4 Objective 4: Secure Funding to Support Oxygen Scale Up Interventions", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.70Bn in oxygen equipment. Approximately UGX.50Bn was secured from the Global", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.4 Objective 4: Secure Funding to Support Oxygen Scale Up Interventions", "page": 13, "level": 2}}]], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Notwithstanding the Accounting Officer\u2019s explanation, minutes of the Health Policy Advisory Committee for the first phase of approval were not availed for verification", "metadata": {"headings": [{"headings_0": {"content": "Notwithstanding the Accounting Officer\u2019s explanation, minutes of the Health Policy Advisory Committee for the first phase of approval were not availed for verification", "page": 13, "level": 4}}, {"headings_1": {"content": "UGX.70Bn in oxygen equipment. Approximately UGX.50Bn was secured from the Global", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 2}}, {"headings_1": {"content": "Notwithstanding the Accounting Officer\u2019s explanation, minutes of the Health Policy Advisory Committee for the first phase of approval were not availed for verification", "page": 13, "level": 4}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the approval of the National Oxygen Scale up Plan (2023-2027) is expedited and thereafter implementation closely", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the approval of the National Oxygen Scale up Plan (2023-2027) is expedited and thereafter implementation closely", "page": 13, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "monitored to ensure value for money from the expenditure incurred towards improving the oxygen infrastructure in the country. \n3.0", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the approval of the National Oxygen Scale up Plan (2023-2027) is expedited and thereafter implementation closely", "page": 13, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the approval of the National Oxygen Scale up Plan (2023-2027) is expedited and thereafter implementation closely", "page": 13, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 2}}]], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Re-modelling of Maternity complex for an ICU in response to COVID 19 Emergency", "metadata": {"headings": [{"headings_0": {"content": "Re-modelling of Maternity complex for an ICU in response to COVID 19 Emergency", "page": 13, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the approval of the National Oxygen Scale up Plan (2023-2027) is expedited and thereafter implementation closely", "page": 13, "level": 4}}], "page": 13, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "- Lack of monitoring of the project by the Ministry", "metadata": {"headings": [{"headings_0": {"content": "Re-modelling of Maternity complex for an ICU in response to COVID 19 Emergency", "page": 13, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the approval of the National Oxygen Scale up Plan (2023-2027) is expedited and thereafter implementation closely", "page": 13, "level": 4}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "list"}}, {"content": "The MOU the Ministry and the Hospital obligated the Ministry to provide technical", "metadata": {"headings": [{"headings_0": {"content": "The MOU the Ministry and the Hospital obligated the Ministry to provide technical", "page": 14, "level": 2}}, {"headings_1": {"content": "Re-modelling of Maternity complex for an ICU in response to COVID 19 Emergency", "page": 13, "level": 2}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "guidance between to the Hospital on the intended infrastructure works, conduct", "metadata": {"headings": [{"headings_0": {"content": "guidance between to the Hospital on the intended infrastructure works, conduct", "page": 14, "level": 2}}, {"headings_1": {"content": "The MOU the Ministry and the Hospital obligated the Ministry to provide technical", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "periodic monitoring and supervision of construction activities to ensure that the money disbursed is used for the intended purpose and arrange and manage audits of construction activities as part of regular audits.", "metadata": {"headings": [{"headings_0": {"content": "guidance between to the Hospital on the intended infrastructure works, conduct", "page": 14, "level": 2}}, {"headings_1": {"content": "The MOU the Ministry and the Hospital obligated the Ministry to provide technical", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "However, there was no documentary proof of periodic project monitoring and", "metadata": {"headings": [{"headings_0": {"content": "However, there was no documentary proof of periodic project monitoring and", "page": 14, "level": 2}}, {"headings_1": {"content": "guidance between to the Hospital on the intended infrastructure works, conduct", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "supervision in the form of monitoring and supervision reports nor evidence of follow", "metadata": {"headings": [{"headings_0": {"content": "However, there was no documentary proof of periodic project monitoring and", "page": 14, "level": 2}}, {"headings_1": {"content": "guidance between to the Hospital on the intended infrastructure works, conduct", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "up of the disbursed funds as guided by the MOU.", "metadata": {"headings": [{"headings_0": {"content": "up of the disbursed funds as guided by the MOU.", "page": 14, "level": 2}}, {"headings_1": {"content": "However, there was no documentary proof of periodic project monitoring and", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "By not providing timely technical guidance and periodic monitoring, the project of Masaka stretched beyond its contract periods by over 9 months thereby delaying", "metadata": {"headings": [{"headings_0": {"content": "By not providing timely technical guidance and periodic monitoring, the project of Masaka stretched beyond its contract periods by over 9 months thereby delaying", "page": 14, "level": 4}}, {"headings_1": {"content": "up of the disbursed funds as guided by the MOU.", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "the intended ICU service delivery to the populace. During inspections in September", "metadata": {"headings": [{"headings_0": {"content": "By not providing timely technical guidance and periodic monitoring, the project of Masaka stretched beyond its contract periods by over 9 months thereby delaying", "page": 14, "level": 4}}, {"headings_1": {"content": "up of the disbursed funds as guided by the MOU.", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "2023, I established that the maternity ward had not yet been completed and there was no evidence of ongoing works. Details in the pictures below;", "metadata": {"headings": [{"headings_0": {"content": "2023, I established that the maternity ward had not yet been completed and there was no evidence of ongoing works. Details in the pictures below;", "page": 14, "level": 4}}, {"headings_1": {"content": "By not providing timely technical guidance and periodic monitoring, the project of Masaka stretched beyond its contract periods by over 9 months thereby delaying", "page": 14, "level": 4}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Status of the Masaka maternity ward", "metadata": {"headings": [{"headings_0": {"content": "Status of the Masaka maternity ward", "page": 14, "level": 4}}, {"headings_1": {"content": "2023, I established that the maternity ward had not yet been completed and there was no evidence of ongoing works. Details in the pictures below;", "page": 14, "level": 4}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "OAG Inspection: Reception, inside and outside view of the Maternity ward under construction at Masaka RRH by September 2023 when field inspection was carried out. The ground floor was meant to be re-purposed to an ICU.", "metadata": {"headings": [{"headings_0": {"content": "OAG Inspection: Reception, inside and outside view of the Maternity ward under construction at Masaka RRH by September 2023 when field inspection was carried out. The ground floor was meant to be re-purposed to an ICU.", "page": 14, "level": 4}}, {"headings_1": {"content": "Status of the Masaka maternity ward", "page": 14, "level": 4}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer explained that the Ministry of Health signed a Memorandum of", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry of Health signed a Memorandum of", "page": 14, "level": 2}}, {"headings_1": {"content": "OAG Inspection: Reception, inside and outside view of the Maternity ward under construction at Masaka RRH by September 2023 when field inspection was carried out. The ground floor was meant to be re-purposed to an ICU.", "page": 14, "level": 4}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Understanding (MoU) with Masaka Regional Referral Hospital in which the different roles", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry of Health signed a Memorandum of", "page": 14, "level": 2}}, {"headings_1": {"content": "OAG Inspection: Reception, inside and outside view of the Maternity ward under construction at Masaka RRH by September 2023 when field inspection was carried out. The ground floor was meant to be re-purposed to an ICU.", "page": 14, "level": 4}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "were clearly stated. The Ministry of Health was responsible for the design, transfer of funds to Masaksa RRH and oversight supervision and monitoring. The role of the hospital", "metadata": {"headings": [{"headings_0": {"content": "were clearly stated. The Ministry of Health was responsible for the design, transfer of funds to Masaksa RRH and oversight supervision and monitoring. The role of the hospital", "page": 14, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry of Health signed a Memorandum of", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "was to procure the consultant and contractor for the implementation in addition to contract management.", "metadata": {"headings": [{"headings_0": {"content": "were clearly stated. The Ministry of Health was responsible for the design, transfer of funds to Masaksa RRH and oversight supervision and monitoring. The role of the hospital", "page": 14, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry of Health signed a Memorandum of", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 2}}, {"headings_1": {"content": "were clearly stated. The Ministry of Health was responsible for the design, transfer of funds to Masaksa RRH and oversight supervision and monitoring. The role of the hospital", "page": 14, "level": 4}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting officer to ensure that the project is supervised and monitored regularly. Additionally, the Officer should also continue engaging Masaka RRH Executive", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to ensure that the project is supervised and monitored regularly. Additionally, the Officer should also continue engaging Masaka RRH Executive", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Director and the partners to fast track the project completion so as to deliver the intended service. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to ensure that the project is supervised and monitored regularly. Additionally, the Officer should also continue engaging Masaka RRH Executive", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting officer to ensure that the project is supervised and monitored regularly. Additionally, the Officer should also continue engaging Masaka RRH Executive", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 2}}]], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised the Accounting officer to ensure that the project is supervised and monitored regularly. Additionally, the Officer should also continue engaging Masaka RRH Executive", "page": 15, "level": 4}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Over the years, execution of the Government budget has been characterised by wage", "metadata": {"headings": [{"headings_0": {"content": "Over the years, execution of the Government budget has been characterised by wage", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter", "metadata": {"headings": [{"headings_0": {"content": "Over the years, execution of the Government budget has been characterised by wage", "page": 15, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "to the Auditor General dated 29 th November, 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "metadata": {"headings": [{"headings_0": {"content": "to the Auditor General dated 29 th November, 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "page": 15, "level": 4}}, {"headings_1": {"content": "Over the years, execution of the Government budget has been characterised by wage", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "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: \npayments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "to the Auditor General dated 29 th November, 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "page": 15, "level": 4}}, {"headings_1": {"content": "Over the years, execution of the Government budget has been characterised by wage", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th", "page": 15, "level": 2}}, {"headings_1": {"content": "to the Auditor General dated 29 th November, 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "page": 15, "level": 4}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th", "page": 15, "level": 2}}, {"headings_1": {"content": "to the Auditor General dated 29 th November, 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "page": 15, "level": 4}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 15, "level": 2}}, {"headings_1": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "During the audit, I undertook a physical headcount/validation of all employees at Ministry of Health, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to", "metadata": {"headings": [{"headings_0": {"content": "During the audit, I undertook a physical headcount/validation of all employees at Ministry of Health, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to", "page": 15, "level": 4}}, {"headings_1": {"content": "2022/2023.", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four-year period.", "metadata": {"headings": [{"headings_0": {"content": "During the audit, I undertook a physical headcount/validation of all employees at Ministry of Health, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to", "page": 15, "level": 4}}, {"headings_1": {"content": "2022/2023.", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "I established that, during the last four financial years, the Ministry had a wage budget of UGX.183,360,939,413, out of which UGX.156,001,136,368 was utilised as", "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Ministry had a wage budget of UGX.183,360,939,413, out of which UGX.156,001,136,368 was utilised as", "page": 15, "level": 4}}, {"headings_1": {"content": "During the audit, I undertook a physical headcount/validation of all employees at Ministry of Health, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to", "page": 15, "level": 4}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "shown below;", "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Ministry had a wage budget of UGX.183,360,939,413, out of which UGX.156,001,136,368 was utilised as", "page": 15, "level": 4}}, {"headings_1": {"content": "During the audit, I undertook a physical headcount/validation of all employees at Ministry of Health, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to", "page": 15, "level": 4}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["1", "2019/2020", "38,644,990,807", "34,694,182,181", "90"], ["2", "2020/2021", "28,483,356,381", "28,398,472,568", "10 0"], ["3", "2021/2022", "48,899,290,262", "38,039,451,901", "78"], ["4", "2022/2023", "67,333,301,963", "54,869,029,718", "81"], ["", "**Total**", "**183,360,939,413**", "**156,001,136,368**", "85"]], "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Ministry had a wage budget of UGX.183,360,939,413, out of which UGX.156,001,136,368 was utilised as", "page": 15, "level": 4}}, {"headings_1": {"content": "During the audit, I undertook a physical headcount/validation of all employees at Ministry of Health, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to", "page": 15, "level": 4}}], "page": 15, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["\\#", "Financial year", "Budget - UGX", "Actual Expenditure - UGX", "% age"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, null, null, null, "**Recommendation**"], ["**4.1**", "**Validation of Employees on the Entity Main payroll** Out of 500 employees on Ministry of Health February 2023 salary payroll, a total of 489, (98%) were fully verified, 11 (2%) did not show up while one (1) employee appeared for headcount but were not on the payroll as summarised in the table below; **Table 7: Showing a summary of the validation results of staff**", null, null, null, null, "the I advised the Accounting Officer to always liaise with relevant stakeholders to ensure prompt updates of the payroll going forward. A follow-up of the affected staff should immediately be made by management to have her access the payroll."], [null, "", "**Details**", "**Number** of Individual s**", "**Amount (UGX)**", "", null], [null, null, "Total Number of staff as per February 2023 Payroll", "500", "", null, null], [null, null, "Total number of employees fully verified (A)", "489", "1,608,195,104", null, null], [null, null, "Total number of employees partially verified (B)", "0", "", null, null], [null, null, "Total number of employees who appeared but were not verified (C)", "0", "", null, null]], "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Ministry had a wage budget of UGX.183,360,939,413, out of which UGX.156,001,136,368 was utilised as", "page": 15, "level": 4}}, {"headings_1": {"content": "During the audit, I undertook a physical headcount/validation of all employees at Ministry of Health, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to", "page": 15, "level": 4}}], "page": 16, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, null, null, null, null, "**Recommendation**"], ["", "", "The total number of employees who did not appear for headcount (no- shows)", "Accounted for (on payroll) **[D]**", "11", "12,247,094", "", ""], [null, null, null, "Not Accounte d for (Off- payroll) **[E]**", "", "", null, null], [null, null, "**Subtotal (A+B+C+D+E)=F**", null, "**500**", "", null, null], [null, null, "Employees who appeared for headcount but were not on the payroll \\- New records (G)", null, "1", "5,408,476", null, null], [null, null, "**Overall Total covered (G+F)**", null, "**501**", "**1,625,850,67** 4**", null, null], [null, "Below are details of the validation results; a) Out of 500 employees, a total of 489 (98%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. b) A total of 11 (2%) employees on the payroll did not appear for the validation and were categorised as follows; c) A total 8 employees who were paid UGX.10,669,282, were retired by the time of validation. These were removed from the payroll in consultation with the Accounting officer. d) One (1) individual (Ester Nassazi) was erroneously included on the MoH payroll during migration from IPPS to HCM but had never been paid a salary. e) One (1) individual whose names were not on the payroll appeared for the validation exercise with all pre- requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. f) One (1) staff (Mushabe Didas, Laboratory Technician) passed on 22 nd September 2022 Omission of genuine employees from the payroll results in them missing their salaries, which negatively affects their morale. Besides, it also leads to the accumulation of domestic arrears. Accounting Officer explained that the staff not on the payroll was a permanent staff deployed to Holy cross Orthodox Hospital-Namungoona, a private-not-for-profit (PNFP) facility.", null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Ministry had a wage budget of UGX.183,360,939,413, out of which UGX.156,001,136,368 was utilised as", "page": 15, "level": 4}}, {"headings_1": {"content": "During the audit, I undertook a physical headcount/validation of all employees at Ministry of Health, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to", "page": 15, "level": 4}}], "page": 17, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "4.2 Validation of Short-term/Temporary Staff", "metadata": {"headings": [{"headings_0": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}, {"headings_1": {"content": "I established that, during the last four financial years, the Ministry had a wage budget of UGX.183,360,939,413, out of which UGX.156,001,136,368 was utilised as", "page": 15, "level": 4}}], "page": 18, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 18, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Employment Regulations, 2011 and case law. \nprompt updates of the short-term payroll going", "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}, [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}]], "page": 18, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["", "Out of 46 employees on Ministry of Health February 2023 salary payroll, a total of 45, (98%) were fully verified, 01 (2%) did not show up as summarised in the table below; **Table 8 showing a summary of the validation results of Short-term/temporary staff** **Detail s** Total Number of staff as per February 2023 payroll short-term Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number of employees who did not appear for headcount (no- shows) Accounted for payroll) **[D]** (on Not Accounte d for (Off- payroll) **[E]** **Number of Individ uals** **Amount (UGX)** **46** 56,303,198 45 55,400,586 0 0 0 0 0 0 01 902,612 **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll - New records (G) **Overall Total covered (G+F)** **46** 27 **56,303,198** 132,701,535 **72** 188,102,121** a) Out of 46 short term employees, a total of 45 (98%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. b) A total of 01 (2%) short term employees on the payroll did not appear for the validation. This employee had left the Ministry of Health in March 2023 and was therefore no longer a staff of the Ministry. c) A total of 27 individuals whose names were not on the entity\u2019s February 2023 short-term/temporary payroll appeared for the validation exercise. Omission of genuine employees from the short-term payroll results in employees missing their salaries, which negatively affects their morale. Besides, leads to the accumulation of domestic arrears. it also The Accounting Officer explained that Ms. Athieno Maria Claire who was a Senior Personal Secretary did not appear for headcount exercise because she left the Ministry of Health in March 2023 and was therefore no longer a staff", "Forward. Additionally, all staff under the ministry including those employed in projects should be updated with the HR department to ensure that all staff are accounted for."]], "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 19, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["", "of the Ministry. The Accounting Officer attributed the non-exisitence of the staff on the contract staff list as of February to appointment and assumption of duty in March 2023. In addition, other staff were on either UNEPI or Global Fund staff list.", ""], ["**4.3**", "**Inconsistencies in Employee Details** A total of 38 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. The missing information is critical in the proper identification of an individual Inconsistent information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. The Accounting Officer explained that for inconsistences in the dates of birth on the payroll and the National Identification Register, the Ministry of Public Service guided that the date of birth which was declared at the time the public officer applied for the job should be maintained as the official date of birth. In the officers\u2019 case, the error arose out of migration from IPPS to HCM. Ministry of Health brought the error to the attention of the Ministry of Public for corrective action.", "I advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated and brought to the attention of appropriate authorities within a specified timeline for action. the"]], "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 20, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["", "of the Ministry. The Accounting Officer attributed the non-exisitence of the staff on the contract staff list as of February to appointment and assumption of duty in March 2023. In addition, other staff were on either UNEPI or Global Fund staff list.", ""], ["**4.3**", "**Inconsistencies in Employee Details** A total of 38 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. The missing information is critical in the proper identification of an individual Inconsistent information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. The Accounting Officer explained that for inconsistences in the dates of birth on the payroll and the National Identification Register, the Ministry of Public Service guided that the date of birth which was declared at the time the public officer applied for the job should be maintained as the official date of birth. In the officers\u2019 case, the error arose out of migration from IPPS to HCM. Ministry of Health brought the error to the attention of the Ministry of Public for corrective action.", "I advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated and brought to the attention of appropriate authorities within a specified timeline for action. the"], ["**4.4**", "**Utilization of the Wage Budget** to 2022/23 and noted I reviewed the Budgets and Actual Expenditure for the period 2019/20 the UGX.183.360Bn Budgeted and approved wage funds for the four financial years, only UGX.156.001Bn was spent giving rise to unspent balances amounting to UGX.27.359Bn as shown in the table below; that out of **Table 9: Showing analysis of spending on budgeted wage** **funds** **\\# Financi al year Budget \u2013** UGX(Bn)** **Un- utilized funds - UGX(Bn)** **Actual Expendi tu re - UGX(B n)** 2019/2020 38.644 34.694 2020/2021 28.483 28.398 2021/2022 48.899 38.039 2022/2023 67.333 54.869 **Total 183.360 156.001** 3.950 0.0848 10.859 12.464 **27.359** 1 2 3 4", "I advised the Accounting Officer to always adopt prudent budge ting principles by using the positions in post and approved recruitment plan as a basis for budgeting, as guided by the Ministry of Public Service."]], "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 20, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["", "Failure to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse.", ""], ["**4.5**", "**Review of the Entity Staff Establishment** During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that; a) Out of 668 approved positions, a total of 468 positions were filled leaving a gap of 200 vacant positions. b) Ministry did not have an approved staff establishment for the local contract staff. As a result, I could not establish whether the staff met the minimum standards for service delivery. c) 72 staff were hired on contract terms of which 45 were on the local contract staff list while 27 were Global Fund project staff and not on the HR department staff list provided. Accordingly, the HR department does not manage their wage contrary to best practices. Lack of an approved staff structure affects planning for wage and thus hindering service delivery. With the HR department not being in charge of project staff paid under counterpart funding, planning and managing their wage remains challenging thereby hindering service delivery. Accounting Officer attributed the Ministry\u2019s inability to fill all positions in the approved structure to budgetary constraints (Wage) and directive to recruit only on replacement basis. The process of transferring Natural Chemotherapeutic Research Laboratory to Uganda National Health Research Organisation Uganda (UNHRO) had not been concluded and as a result the affected employees remained on the payroll of the Ministry of Health. Processes to conclude the transfer were ongoing at Ministerial level. The", "to engage I advised the Accounting Officer the Public Service Commission the Health Service Commission to have these positions filled. and In addition, should engage responsible parties to have contract staff structure established, and project personnel under counterpart funding placed with the HR department for streamlined planning. paid"], ["**4.6**", "**Maintenance of more than one Payroll** I noted that the Ministry maintains separate payrolls for permanent/mainstream staff and for the contract/short term staff as presented in the paragraphs above. This practice can lead to abuse, as it encourages the entity to maintain such a category of employees off the official payroll known to the Public Service Ministry and other responsible stake holders. It also encourages mischarges, as the salaries for staff on the secondary payroll are always charged from other budget codes other than the recognised wage codes. This has further complicated wage estimation and management. The Accounting Officer explained that local contract staff were engaged on temporary terms as a stop-gap measure", "I advised the Accounting Officer to consider merging the various payrolls into one, so as to have proper control and accountability the payroll management processes at the entity. for"]], "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 21, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "Failure to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse.", ""], ["**4.5**", "**Review of the Entity Staff Establishment** During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that; a) Out of 668 approved positions, a total of 468 positions were filled leaving a gap of 200 vacant positions. b) Ministry did not have an approved staff establishment for the local contract staff. As a result, I could not establish whether the staff met the minimum standards for service delivery. c) 72 staff were hired on contract terms of which 45 were on the local contract staff list while 27 were Global Fund project staff and not on the HR department staff list provided. Accordingly, the HR department does not manage their wage contrary to best practices. Lack of an approved staff structure affects planning for wage and thus hindering service delivery. With the HR department not being in charge of project staff paid under counterpart funding, planning and managing their wage remains challenging thereby hindering service delivery. Accounting Officer attributed the Ministry\u2019s inability to fill all positions in the approved structure to budgetary constraints (Wage) and directive to recruit only on replacement basis. The process of transferring Natural Chemotherapeutic Research Laboratory to Uganda National Health Research Organisation Uganda (UNHRO) had not been concluded and as a result the affected employees remained on the payroll of the Ministry of Health. Processes to conclude the transfer were ongoing at Ministerial level. The", "to engage I advised the Accounting Officer the Public Service Commission the Health Service Commission to have these positions filled. and In addition, should engage responsible parties to have contract staff structure established, and project personnel under counterpart funding placed with the HR department for streamlined planning. paid"], ["**4.6**", "**Maintenance of more than one Payroll** I noted that the Ministry maintains separate payrolls for permanent/mainstream staff and for the contract/short term staff as presented in the paragraphs above. This practice can lead to abuse, as it encourages the entity to maintain such a category of employees off the official payroll known to the Public Service Ministry and other responsible stake holders. It also encourages mischarges, as the salaries for staff on the secondary payroll are always charged from other budget codes other than the recognised wage codes. This has further complicated wage estimation and management. The Accounting Officer explained that local contract staff were engaged on temporary terms as a stop-gap measure", "I advised the Accounting Officer to consider merging the various payrolls into one, so as to have proper control and accountability the payroll management processes at the entity. for"]], "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 21, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, null, null, null, null, null, null, null, "**Recommendation**"], ["", "In service delivery within Ministry of Health structure.", null, null, null, null, null, null, null, null, ""], ["**4.7**", "**Absorption of the Wage Bill** I noted that the Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23. Details in the table below; **Table 10: Showing absorption of appropriated salary funds**", null, null, null, null, null, null, null, null, "Planning I advised the Accounting Officer to engage Ministry of Finance, and Economic Development to ensure that adequate funds are appropriated to clear the outstanding salary arrears."], [null, "", "**FY**", "**Pay men t cate gory**", "**Approv ed estima te (A) (UGX)**", "**Release/ Warrant (B) (UGX)**", "**Expen diture (C) (UGX)**", "**Unsp ent (B-C) (UGX )**", "**% abs orpt ion**", "", null], [null, null, "**20 21 /2 2**", "Salar y/Sal ary arrea rs", "15,000, 000", "15,000,00 0", "15,000, 000", "0", "", null, null], [null, null, "", "Gene ral Salar y for the year", "13,388, 103,789", "13,923,30 5,628", "13,892, 978,823", "30,32 6,805", "99.7 8", null, null], [null, null, "", "Contr act Salar y for the year", "20,716, 759,037", "10,475,14 4,123", "10,459, 444,895", "15,69 9,228", "99.8 5", null, null], [null, null, "", "**Sub- total \u2018A\u2019**", "**34,119 862,8 26**", "**24,413,4 49,751**", "**24,367 423,7 18**", "**46,0 26,0 33**", "", null, null], [null, null, "", "", "", "", "", "", "", null, null], [null, null, "**20 22 /2 3**", "Salar y/Sal ary arrea rs", "18,463, 253", "18,463,25 3", "223,773 095", "**-**", "1.21 2", null, null], [null, null, "", "Gene ral Salar y for the year", "20,955, 511,564", "20,955,51 1,564", "20,386, 005,139", "569,5 06,42 5", "97", null, null], [null, null, "", "Contr act Salar y for the year", "786,779 340", "786,779,3 40", "726,104 056", "60,67 5,284", "92", null, null], [null, null, "", "Othe rs (allo wanc es, medi cal, and incap acity)", "2,482,4 49,498", "2,482,449, 498", "2,426,0 75,084", "56,37 4,414", "97.7", null, null], [null, null, "", "**Sub- total**", "**24,243 203,6**", "**24,243,2 03,655**", "**23,761 957,3**", "**686, 556,**", "", null, null]], "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 22, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, null, null, null, null, null, null, null, "**Recommendation**"], ["", "", "", "**\u2018B\u2019**", "**55**", "", "**74**", "**123**", "", "", ""], [null, null, "", "**Gran d Tota l C = (\u2018A\u2019** **+\u2019B\u2019** )**", "**58,363 066,4 81**", "**48,656,6 53,406**", "**48,129 381,0 92**", "**732, 582, 156**", "", null, null]], "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 23, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_6", "column_9", "column_11", "column_12", "column_14", "column_15"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, null, null, null, null, null, null, null, "**Recommendation**"], ["", "", "", "**\u2018B\u2019**", "**55**", "", "**74**", "**123**", "", "", ""], [null, null, "", "**Gran d Tota l C = (\u2018A\u2019** **+\u2019B\u2019** )**", "**58,363 066,4 81**", "**48,656,6 53,406**", "**48,129 381,0 92**", "**732, 582, 156**", "", null, null], [null, "Out of the total receipts for the financial year 2021/22 of UGX.24,413,449,751, UGX.24,367,423,718 was spent by The entity on payment and settlement of salary and salary related expenses resulting into an unspent balance of UGX.46, 026,033 hence an absorption level of 99.8%. For the FY 2022/23, out of receipts worth UGX.24,243,203,655; UGX.23,761,957,374 was spent by The ministry thereby resulting into unabsorbed funds of UGX.686, 556,123. In addition, I noted that although UGX.18, 463,253 was received for arrears for the Financial Year 2022/23, UGX.223, 773,095 was spent representing an over expenditure of UGX.205, 309,842. the total Failure to absorb the funds released for salaries and salary related expenses implies that the entity did not plan appropriately for its human resource or some staff have not been paid salaries, which further creates arrears. On the other hand over expenditure on salary arrears means that funds were diverted from other budget lines. Accounting Officer explained that the unspent wage Arose out of staff transfers, retirement and delays in recruitment. The", null, null, null, null, null, null, null, null, null], ["**4.8**", "Section 7.10.3 of the treasury instructions 2017 stipulates that the chart of accounts provides a basis for a uniform budget classification and execution, is mandatory for all votes to use the coding structure to budget and execute the budget. By implication the entities have to charge expenditure to the appropriate code during budgeting and execution. therefore, it The Chart of Accounts (May 2022) requires permanent staff to be paid on code 211101, contract staff on code 211102 and casual staff on 211104. I obtained appointment letters of staff at head count to establish what type of appointments they had so as to establish the funding sources and noted that UGX.41, 612,045 paid to 7 staff was charged on wrong account code(s) contrary to the posting terms. A summary is shown in the table below **Table 11: Showing miss-classification of salary payments** **S / N** **Financia l Year** **Number of staff on the** **wrong code** **211** 101** **211 102** **2111 04** **Total Amount (UGX)** **Mis-classification of Salary Payments**", null, null, null, null, null, null, null, null, "are to ensure I advised the Accounting Officer that budget lines for employee costs allocated sufficient and where required, virement and re-allocation should follow the established procedures funds"]], "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 23, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_6", "column_9", "column_11", "column_12", "column_14", "column_15"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, null, null, null, null, null, null, "**Recommendation**"], ["", "", "1.0", "2022/23", "4", "3", "0", "41,612,045", "", ""], [null, null, "", "**Total**", "", "", "", "**41,612,045**", null, null], [null, null, "Mis-classification of funds misstates wage expenditure in the financial statements and creates arrears on wage. Accounting Officer explained that the mis-classification of salary payments arose from transition from active salary payroll to pension payroll, where the system was not configured to automatically update charge item from salary to pension upon retirement. The", null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "5.0", "metadata": {"headings": [{"headings_0": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}, {"headings_1": {"content": "4.2 Validation of Short-term/Temporary Staff", "page": 18, "level": 4}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Management of the Parish Development Model (PDM)", "metadata": {"headings": [{"headings_0": {"content": "Management of the Parish Development Model (PDM)", "page": 24, "level": 2}}, {"headings_1": {"content": "I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term I advised the Accounting /temporary employees. However, I verified employees in Officer to always ensure this category in line with Regulation 39 (2) of the", "page": 18, "level": 1}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "metadata": {"headings": [{"headings_0": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 24, "level": 2}}, {"headings_1": {"content": "Management of the Parish Development Model (PDM)", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "of Uganda to improve the incomes and welfare of all Ugandans at the household level.", "metadata": {"headings": [{"headings_0": {"content": "of Uganda to improve the incomes and welfare of all Ugandans at the household level.", "page": 24, "level": 2}}, {"headings_1": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The goal of the PDM is to increase Household incomes and improve the quality of life of", "metadata": {"headings": [{"headings_0": {"content": "of Uganda to improve the incomes and welfare of all Ugandans at the household level.", "page": 24, "level": 2}}, {"headings_1": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Ugandans with a specific focus on the total transformation of the subsistence Households", "metadata": {"headings": [{"headings_0": {"content": "Ugandans with a specific focus on the total transformation of the subsistence Households", "page": 24, "level": 2}}, {"headings_1": {"content": "of Uganda to improve the incomes and welfare of all Ugandans at the household level.", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "(both on-farm and off-farm, in rural and urban settings) into the money economy, as well", "metadata": {"headings": [{"headings_0": {"content": "Ugandans with a specific focus on the total transformation of the subsistence Households", "page": 24, "level": 2}}, {"headings_1": {"content": "of Uganda to improve the incomes and welfare of all Ugandans at the household level.", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "as eradication of poverty and vulnerability in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "as eradication of poverty and vulnerability in Uganda.", "page": 24, "level": 2}}, {"headings_1": {"content": "Ugandans with a specific focus on the total transformation of the subsistence Households", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Parliament approved the PDM as a delivery mechanism for transitioning 39% of", "metadata": {"headings": [{"headings_0": {"content": "as eradication of poverty and vulnerability in Uganda.", "page": 24, "level": 2}}, {"headings_1": {"content": "Ugandans with a specific focus on the total transformation of the subsistence Households", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "households from a subsistence economy to a money economy starting 1 st July 2021, whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. However, the Government expects the program to continue for the near future.", "metadata": {"headings": [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1 st July 2021, whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. However, the Government expects the program to continue for the near future.", "page": 24, "level": 4}}, {"headings_1": {"content": "as eradication of poverty and vulnerability in Uganda.", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme,", "metadata": {"headings": [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1 st July 2021, whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. However, the Government expects the program to continue for the near future.", "page": 24, "level": 4}}, {"headings_1": {"content": "as eradication of poverty and vulnerability in Uganda.", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "of which UGX.1.059 trillion was for the revolving fund. The Government plans to inject UGX.100 million per Parish annually for four years.", "metadata": {"headings": [{"headings_0": {"content": "of which UGX.1.059 trillion was for the revolving fund. The Government plans to inject UGX.100 million per Parish annually for four years.", "page": 24, "level": 4}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1 st July 2021, whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. However, the Government expects the program to continue for the near future.", "page": 24, "level": 4}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The PDM is planned to cover all the 10,594 parishes in Uganda, and the Government premised its implementation on seven pillars. The primary pillar is the Agriculture value chain development (Production, Storage, Processing, and Marketing). The other six pillars", "metadata": {"headings": [{"headings_0": {"content": "The PDM is planned to cover all the 10,594 parishes in Uganda, and the Government premised its implementation on seven pillars. The primary pillar is the Agriculture value chain development (Production, Storage, Processing, and Marketing). The other six pillars", "page": 24, "level": 4}}, {"headings_1": {"content": "of which UGX.1.059 trillion was for the revolving fund. The Government plans to inject UGX.100 million per Parish annually for four years.", "page": 24, "level": 4}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "which support the primary pillar include; infrastructure and economic services, financial", "metadata": {"headings": [{"headings_0": {"content": "The PDM is planned to cover all the 10,594 parishes in Uganda, and the Government premised its implementation on seven pillars. The primary pillar is the Agriculture value chain development (Production, Storage, Processing, and Marketing). The other six pillars", "page": 24, "level": 4}}, {"headings_1": {"content": "of which UGX.1.059 trillion was for the revolving fund. The Government plans to inject UGX.100 million per Parish annually for four years.", "page": 24, "level": 4}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "inclusion (FI), social services, community mobilization and mind- set change, Parish Development management information system and governance and administration.", "metadata": {"headings": [{"headings_0": {"content": "inclusion (FI), social services, community mobilization and mind- set change, Parish Development management information system and governance and administration.", "page": 24, "level": 4}}, {"headings_1": {"content": "The PDM is planned to cover all the 10,594 parishes in Uganda, and the Government premised its implementation on seven pillars. The primary pillar is the Agriculture value chain development (Production, Storage, Processing, and Marketing). The other six pillars", "page": 24, "level": 4}}], "page": 24, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Assess whether the PDM Pillars have been implemented in accordance with the PDM", "metadata": {"headings": [{"headings_0": {"content": "Assess whether the PDM Pillars have been implemented in accordance with the PDM", "page": 25, "level": 2}}, {"headings_1": {"content": "inclusion (FI), social services, community mobilization and mind- set change, Parish Development management information system and governance and administration.", "page": 24, "level": 4}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "policy and guidelines with a specific focus on Pillar 3 \u2013 FI and Pillar 6 \u2013PDMIS. \nI made the following observations; \n5.1", "metadata": {"headings": [{"headings_0": {"content": "Assess whether the PDM Pillars have been implemented in accordance with the PDM", "page": 25, "level": 2}}, {"headings_1": {"content": "inclusion (FI), social services, community mobilization and mind- set change, Parish Development management information system and governance and administration.", "page": 24, "level": 4}}, [{"headings_0": {"content": "Assess whether the PDM Pillars have been implemented in accordance with the PDM", "page": 25, "level": 2}}, {"headings_1": {"content": "inclusion (FI), social services, community mobilization and mind- set change, Parish Development management information system and governance and administration.", "page": 24, "level": 4}}], [{"headings_0": {"content": "Assess whether the PDM Pillars have been implemented in accordance with the PDM", "page": 25, "level": 2}}, {"headings_1": {"content": "inclusion (FI), social services, community mobilization and mind- set change, Parish Development management information system and governance and administration.", "page": 24, "level": 4}}]], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Planning and budget performance", "metadata": {"headings": [{"headings_0": {"content": "Planning and budget performance", "page": 25, "level": 2}}, {"headings_1": {"content": "Assess whether the PDM Pillars have been implemented in accordance with the PDM", "page": 25, "level": 2}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Paragraph 22 of Ministerial Statement on the PDM to Parliament, provides that with the", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 22 of Ministerial Statement on the PDM to Parliament, provides that with the", "page": 25, "level": 2}}, {"headings_1": {"content": "Planning and budget performance", "page": 25, "level": 2}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "exception of Pillar 3, which would be funded separately, other pillars would continue to be funded under existing arrangements. Accordingly, MDAs must align their plans, interventions and budgets to the implementation of the PDM.", "metadata": {"headings": [{"headings_0": {"content": "exception of Pillar 3, which would be funded separately, other pillars would continue to be funded under existing arrangements. Accordingly, MDAs must align their plans, interventions and budgets to the implementation of the PDM.", "page": 25, "level": 4}}, {"headings_1": {"content": "Paragraph 22 of Ministerial Statement on the PDM to Parliament, provides that with the", "page": 25, "level": 2}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "In that regard a review of MoH approved work plans and budgets revealed that MoH\u2019s PDM focal unit did not have specific allocation for PDM activities. I analysed the performance of PDM at the ministry and I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "In that regard a review of MoH approved work plans and budgets revealed that MoH\u2019s PDM focal unit did not have specific allocation for PDM activities. I analysed the performance of PDM at the ministry and I noted the following;", "page": 25, "level": 4}}, {"headings_1": {"content": "exception of Pillar 3, which would be funded separately, other pillars would continue to be funded under existing arrangements. Accordingly, MDAs must align their plans, interventions and budgets to the implementation of the PDM.", "page": 25, "level": 4}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "5.1.1 Utilization of PDM funds", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Utilization of PDM funds", "page": 25, "level": 2}}, {"headings_1": {"content": "In that regard a review of MoH approved work plans and budgets revealed that MoH\u2019s PDM focal unit did not have specific allocation for PDM activities. I analysed the performance of PDM at the ministry and I noted the following;", "page": 25, "level": 4}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Although the ministry did not receive a specific allocation for the PDM implementation, the combined allocations for pillar four PDM activities included in the approved MOH work plan totalled to UGX.7.992 Bn. Out of the total receipts of UGX.7.992 Bn, UGX.7.111 Bn (89%) was spent by the entity resulting into un-utilized funds of UGX.0.881 Bn (11%).", "metadata": {"headings": [{"headings_0": {"content": "Although the ministry did not receive a specific allocation for the PDM implementation, the combined allocations for pillar four PDM activities included in the approved MOH work plan totalled to UGX.7.992 Bn. Out of the total receipts of UGX.7.992 Bn, UGX.7.111 Bn (89%) was spent by the entity resulting into un-utilized funds of UGX.0.881 Bn (11%).", "page": 25, "level": 4}}, {"headings_1": {"content": "5.1.1 Utilization of PDM funds", "page": 25, "level": 2}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The funds that were not absorbed were meant for the following activities which were", "metadata": {"headings": [{"headings_0": {"content": "The funds that were not absorbed were meant for the following activities which were", "page": 25, "level": 2}}, {"headings_1": {"content": "Although the ministry did not receive a specific allocation for the PDM implementation, the combined allocations for pillar four PDM activities included in the approved MOH work plan totalled to UGX.7.992 Bn. Out of the total receipts of UGX.7.992 Bn, UGX.7.111 Bn (89%) was spent by the entity resulting into un-utilized funds of UGX.0.881 Bn (11%).", "page": 25, "level": 4}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "partially implemented. Details in Appendix V", "metadata": {"headings": [{"headings_0": {"content": "The funds that were not absorbed were meant for the following activities which were", "page": 25, "level": 2}}, {"headings_1": {"content": "Although the ministry did not receive a specific allocation for the PDM implementation, the combined allocations for pillar four PDM activities included in the approved MOH work plan totalled to UGX.7.992 Bn. Out of the total receipts of UGX.7.992 Bn, UGX.7.111 Bn (89%) was spent by the entity resulting into un-utilized funds of UGX.0.881 Bn (11%).", "page": 25, "level": 4}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "As a result of failure to utilize funds the intended interventions were not delivered as", "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to utilize funds the intended interventions were not delivered as", "page": 25, "level": 2}}, {"headings_1": {"content": "The funds that were not absorbed were meant for the following activities which were", "page": 25, "level": 2}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "planned hence impairing the envisaged impact on public health, underscoring the critical importance of optimizing fund allocation for more effective and far-reaching outcomes.", "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to utilize funds the intended interventions were not delivered as", "page": 25, "level": 2}}, {"headings_1": {"content": "The funds that were not absorbed were meant for the following activities which were", "page": 25, "level": 2}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the mandate of Ministry of Health is provision of", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the mandate of Ministry of Health is provision of", "page": 25, "level": 2}}, {"headings_1": {"content": "As a result of failure to utilize funds the intended interventions were not delivered as", "page": 25, "level": 2}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "social services in terms of good health for individuals at all levels. All activities and work plans therefore speak to delivery of social services. The implementation has therefore been ongoing as per these work plans with no pending works. \nHowever, I analysed the annual performance reports and observed that the activities highlighted above were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the mandate of Ministry of Health is provision of", "page": 25, "level": 2}}, {"headings_1": {"content": "As a result of failure to utilize funds the intended interventions were not delivered as", "page": 25, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer explained that the mandate of Ministry of Health is provision of", "page": 25, "level": 2}}, {"headings_1": {"content": "As a result of failure to utilize funds the intended interventions were not delivered as", "page": 25, "level": 2}}]], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the mandate of Ministry of Health is provision of", "page": 25, "level": 2}}], "page": 25, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Para 2.3 of the Governance and Administration Pillar Operations Manual, February 2022,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the mandate of Ministry of Health is provision of", "page": 25, "level": 2}}], "page": 26, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "requires PDM Working Groups to review, propose amendments to the Operational Guidelines and respective Pillars Manuals, and to assist in the alignment of plans and", "metadata": {"headings": [{"headings_0": {"content": "requires PDM Working Groups to review, propose amendments to the Operational Guidelines and respective Pillars Manuals, and to assist in the alignment of plans and", "page": 26, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], "page": 26, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "budgets of MDAs to the PDM.", "metadata": {"headings": [{"headings_0": {"content": "requires PDM Working Groups to review, propose amendments to the Operational Guidelines and respective Pillars Manuals, and to assist in the alignment of plans and", "page": 26, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], "page": 26, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "A comparison of the PDM Health Working Group activity implementation action plan with", "metadata": {"headings": [{"headings_0": {"content": "A comparison of the PDM Health Working Group activity implementation action plan with", "page": 26, "level": 2}}, {"headings_1": {"content": "requires PDM Working Groups to review, propose amendments to the Operational Guidelines and respective Pillars Manuals, and to assist in the alignment of plans and", "page": 26, "level": 4}}], "page": 26, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "the MoH budget and work plan revealed that the budget and work plans were not aligned. Only 7 out of 11 (Details in table below) of the Working Group planned outputs were", "metadata": {"headings": [{"headings_0": {"content": "A comparison of the PDM Health Working Group activity implementation action plan with", "page": 26, "level": 2}}, {"headings_1": {"content": "requires PDM Working Groups to review, propose amendments to the Operational Guidelines and respective Pillars Manuals, and to assist in the alignment of plans and", "page": 26, "level": 4}}], "page": 26, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "reflected in the approved Ministry of Health annual work plan for FY2022/23, indicating a 36% alignment. However, the Ministry budget provided for budget outputs that would accommodate 90% of the PDM health intervention work plan activities.", "metadata": {"headings": [{"headings_0": {"content": "reflected in the approved Ministry of Health annual work plan for FY2022/23, indicating a 36% alignment. However, the Ministry budget provided for budget outputs that would accommodate 90% of the PDM health intervention work plan activities.", "page": 26, "level": 4}}, {"headings_1": {"content": "A comparison of the PDM Health Working Group activity implementation action plan with", "page": 26, "level": 2}}], "page": 26, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Table 12: Showing aligned outputs", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing aligned outputs", "page": 26, "level": 2}}, {"headings_1": {"content": "reflected in the approved Ministry of Health annual work plan for FY2022/23, indicating a 36% alignment. However, the Ministry budget provided for budget outputs that would accommodate 90% of the PDM health intervention work plan activities.", "page": 26, "level": 4}}], "page": 26, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["Health about common diseases. promotion and education", "None"], ["Environmental health and sanitation", "DLGs supported to conduct social marketing approaches (CATS and MBSIA) for sanitation promotion"], ["Immunization/vaccination services.", "Vaccinate Ugandans against Covid 19 Virus"], ["Malaria prevention and control.", "Indoor Residual spraying of households conducted in high burden areas"], ["Nutrition and supplementation", "None"], ["HIV/AIDS services including TB. and palliative care", "None"], ["Management of Integrated community case managem ent (ICCM) and Sexual, Reproductive Health and Rights (SRHR) services including Family Planning and addressing SGBV", "None"], ["School Health services", "Adolescent gatekeepers from 40 clustered zones (schools, communities and health Facilities) trained and mentored on AYFS."], ["Community disease surveillance and reporting", "20 districts supported each quarter on IDSR core functions"], ["Access and linkages to facility-based care and uptake health services", "20 LLHF 4 upgraded"], ["Prevention NCDs (including disabilities). and Management of", "NCD services entities supported at RRH, Hospitals, HC IVs, Cities, Municipalities and district Local governments Implementing"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing aligned outputs", "page": 26, "level": 2}}, {"headings_1": {"content": "reflected in the approved Ministry of Health annual work plan for FY2022/23, indicating a 36% alignment. However, the Ministry budget provided for budget outputs that would accommodate 90% of the PDM health intervention work plan activities.", "page": 26, "level": 4}}], "page": 26, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["PDM Pillar 4 Working Group Health Interventions.", "PDM activities in the MoH work plan"], "type": "table"}}, {"content": "The Accounting Officer explained that all department activities in Ministry of Health are part of implementation of social services. The different department workplans speak to social services and hence implementation of the PDM. Therefore, departments highlighted above including Health promotion, Malaria Control and HIV/TB had done extensive work and delivered services aligned to the PDM. Some of these include the CHEWS program, the services under maternal and child health, school health", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that all department activities in Ministry of Health are part of implementation of social services. The different department workplans speak to social services and hence implementation of the PDM. Therefore, departments highlighted above including Health promotion, Malaria Control and HIV/TB had done extensive work and delivered services aligned to the PDM. Some of these include the CHEWS program, the services under maternal and child health, school health", "page": 27, "level": 1}}, {"headings_1": {"content": "Table 12: Showing aligned outputs", "page": 26, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "programs, nutrition interventions among others.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that all department activities in Ministry of Health are part of implementation of social services. The different department workplans speak to social services and hence implementation of the PDM. Therefore, departments highlighted above including Health promotion, Malaria Control and HIV/TB had done extensive work and delivered services aligned to the PDM. Some of these include the CHEWS program, the services under maternal and child health, school health", "page": 27, "level": 1}}, {"headings_1": {"content": "Table 12: Showing aligned outputs", "page": 26, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that all department activities in Ministry of Health are part of implementation of social services. The different department workplans speak to social services and hence implementation of the PDM. Therefore, departments highlighted above including Health promotion, Malaria Control and HIV/TB had done extensive work and delivered services aligned to the PDM. Some of these include the CHEWS program, the services under maternal and child health, school health", "page": 27, "level": 1}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to task the planning unit to ensure that all PDM", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to task the planning unit to ensure that all PDM", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "activities are well-aligned in the ministry\u2019s budget outputs. All interventions should be", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to task the planning unit to ensure that all PDM", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "undertaken mainly through the Parish structures to embrace the PDM implementation", "metadata": {"headings": [{"headings_0": {"content": "undertaken mainly through the Parish structures to embrace the PDM implementation", "page": 27, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to task the planning unit to ensure that all PDM", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "undertaken mainly through the Parish structures to embrace the PDM implementation", "page": 27, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to task the planning unit to ensure that all PDM", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "5.1.3 Functionality of the PDM MoH Unit Secretariat", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Functionality of the PDM MoH Unit Secretariat", "page": 27, "level": 2}}, {"headings_1": {"content": "undertaken mainly through the Parish structures to embrace the PDM implementation", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Paragraph 22 of Governance and Administration Pillar Operations Manual, February", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Functionality of the PDM MoH Unit Secretariat", "page": 27, "level": 2}}, {"headings_1": {"content": "undertaken mainly through the Parish structures to embrace the PDM implementation", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "2022 states that the PDM Secretariat shall coordinate activities of the NPC, MDAs, and", "metadata": {"headings": [{"headings_0": {"content": "2022 states that the PDM Secretariat shall coordinate activities of the NPC, MDAs, and", "page": 27, "level": 2}}, {"headings_1": {"content": "5.1.3 Functionality of the PDM MoH Unit Secretariat", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "PDM Working Groups. It shall develop action plans for PDM implementation and", "metadata": {"headings": [{"headings_0": {"content": "2022 states that the PDM Secretariat shall coordinate activities of the NPC, MDAs, and", "page": 27, "level": 2}}, {"headings_1": {"content": "5.1.3 Functionality of the PDM MoH Unit Secretariat", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "compile, monitor, and track work plans of MDA&LGs.", "metadata": {"headings": [{"headings_0": {"content": "compile, monitor, and track work plans of MDA&LGs.", "page": 27, "level": 2}}, {"headings_1": {"content": "2022 states that the PDM Secretariat shall coordinate activities of the NPC, MDAs, and", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I noted that no PDM implementation action plans were developed and issued by the", "metadata": {"headings": [{"headings_0": {"content": "I noted that no PDM implementation action plans were developed and issued by the", "page": 27, "level": 2}}, {"headings_1": {"content": "compile, monitor, and track work plans of MDA&LGs.", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Secretariat at the time of Audit in September 2023.", "metadata": {"headings": [{"headings_0": {"content": "I noted that no PDM implementation action plans were developed and issued by the", "page": 27, "level": 2}}, {"headings_1": {"content": "compile, monitor, and track work plans of MDA&LGs.", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "There is a risk that the pillar 4 MoH program objectives may not achieved.", "metadata": {"headings": [{"headings_0": {"content": "There is a risk that the pillar 4 MoH program objectives may not achieved.", "page": 27, "level": 2}}, {"headings_1": {"content": "I noted that no PDM implementation action plans were developed and issued by the", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Accounting officer explained that as a Ministry, we have a liaison officer with the PDM Secretariat under the Ministry of Local Government. There is no separate PDM MoH Unit Secretariat. The decision to avoid creation of a separate entity is because PDM implementation is embedded in the routine activities of all the departments and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer explained that as a Ministry, we have a liaison officer with the PDM Secretariat under the Ministry of Local Government. There is no separate PDM MoH Unit Secretariat. The decision to avoid creation of a separate entity is because PDM implementation is embedded in the routine activities of all the departments and", "page": 27, "level": 4}}, {"headings_1": {"content": "There is a risk that the pillar 4 MoH program objectives may not achieved.", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "divisions in MoH. This approach ensures continued implementation of MoH works, all", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer explained that as a Ministry, we have a liaison officer with the PDM Secretariat under the Ministry of Local Government. There is no separate PDM MoH Unit Secretariat. The decision to avoid creation of a separate entity is because PDM implementation is embedded in the routine activities of all the departments and", "page": 27, "level": 4}}, {"headings_1": {"content": "There is a risk that the pillar 4 MoH program objectives may not achieved.", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "of which contribute to the social service aspirations of the PDM.", "metadata": {"headings": [{"headings_0": {"content": "of which contribute to the social service aspirations of the PDM.", "page": 27, "level": 2}}, {"headings_1": {"content": "The Accounting officer explained that as a Ministry, we have a liaison officer with the PDM Secretariat under the Ministry of Local Government. There is no separate PDM MoH Unit Secretariat. The decision to avoid creation of a separate entity is because PDM implementation is embedded in the routine activities of all the departments and", "page": 27, "level": 4}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The approval of the implementation manual is being spearheaded by the PDM", "metadata": {"headings": [{"headings_0": {"content": "of which contribute to the social service aspirations of the PDM.", "page": 27, "level": 2}}, {"headings_1": {"content": "The Accounting officer explained that as a Ministry, we have a liaison officer with the PDM Secretariat under the Ministry of Local Government. There is no separate PDM MoH Unit Secretariat. The decision to avoid creation of a separate entity is because PDM implementation is embedded in the routine activities of all the departments and", "page": 27, "level": 4}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Secretariat under the Ministry of Local Government since this is within their mandate.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat under the Ministry of Local Government since this is within their mandate.", "page": 27, "level": 2}}, {"headings_1": {"content": "of which contribute to the social service aspirations of the PDM.", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 2}}, {"headings_1": {"content": "Secretariat under the Ministry of Local Government since this is within their mandate.", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Despite absence of documentation of review proposals from the pillar 4 Working", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 2}}, {"headings_1": {"content": "Secretariat under the Ministry of Local Government since this is within their mandate.", "page": 27, "level": 2}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Group, a comparison of the 4 th and 7 th drafts of the manual confirm that Two (2)", "metadata": {"headings": [{"headings_0": {"content": "Group, a comparison of the 4 th and 7 th drafts of the manual confirm that Two (2)", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "significant amendments to the operational guidelines and pillar manual were", "metadata": {"headings": [{"headings_0": {"content": "Group, a comparison of the 4 th and 7 th drafts of the manual confirm that Two (2)", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 2}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "undertaken. The 2 amendments included the insertion of the pillar 4 workplan and the", "metadata": {"headings": [{"headings_0": {"content": "undertaken. The 2 amendments included the insertion of the pillar 4 workplan and the", "page": 28, "level": 2}}, {"headings_1": {"content": "Group, a comparison of the 4 th and 7 th drafts of the manual confirm that Two (2)", "page": 28, "level": 2}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "allocation of the measurement indicators for the activities outlined in the previous drafts. \nDespite outlining intervention areas and their respective activities there in, the MoH did not develop any work/action plan for the year under audit. I also observed that all the activities were not quantified. \nI further noted that the Ministry of Health did not prepare and submit 4 out of 4", "metadata": {"headings": [{"headings_0": {"content": "undertaken. The 2 amendments included the insertion of the pillar 4 workplan and the", "page": 28, "level": 2}}, {"headings_1": {"content": "Group, a comparison of the 4 th and 7 th drafts of the manual confirm that Two (2)", "page": 28, "level": 2}}, [{"headings_0": {"content": "undertaken. The 2 amendments included the insertion of the pillar 4 workplan and the", "page": 28, "level": 2}}, {"headings_1": {"content": "Group, a comparison of the 4 th and 7 th drafts of the manual confirm that Two (2)", "page": 28, "level": 2}}], [{"headings_0": {"content": "undertaken. The 2 amendments included the insertion of the pillar 4 workplan and the", "page": 28, "level": 2}}, {"headings_1": {"content": "Group, a comparison of the 4 th and 7 th drafts of the manual confirm that Two (2)", "page": 28, "level": 2}}]], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "quarterly performance reports to the secretariat. Whereas, a presentation on the ministries progress on PDM was shared, it did not reflect progress on the health", "metadata": {"headings": [{"headings_0": {"content": "quarterly performance reports to the secretariat. Whereas, a presentation on the ministries progress on PDM was shared, it did not reflect progress on the health", "page": 28, "level": 4}}, {"headings_1": {"content": "undertaken. The 2 amendments included the insertion of the pillar 4 workplan and the", "page": 28, "level": 2}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Ministry\u2019s interventions outlined in the pillar 4 - social services implementation manual. \nFailure to develop pillar performance indicators hindered the alignment of plans and", "metadata": {"headings": [{"headings_0": {"content": "quarterly performance reports to the secretariat. Whereas, a presentation on the ministries progress on PDM was shared, it did not reflect progress on the health", "page": 28, "level": 4}}, {"headings_1": {"content": "undertaken. The 2 amendments included the insertion of the pillar 4 workplan and the", "page": 28, "level": 2}}, [{"headings_0": {"content": "quarterly performance reports to the secretariat. Whereas, a presentation on the ministries progress on PDM was shared, it did not reflect progress on the health", "page": 28, "level": 4}}, {"headings_1": {"content": "undertaken. The 2 amendments included the insertion of the pillar 4 workplan and the", "page": 28, "level": 2}}]], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "budgets of the ministry to the PDM work plan that also impaired performance", "metadata": {"headings": [{"headings_0": {"content": "budgets of the ministry to the PDM work plan that also impaired performance", "page": 28, "level": 2}}, {"headings_1": {"content": "quarterly performance reports to the secretariat. Whereas, a presentation on the ministries progress on PDM was shared, it did not reflect progress on the health", "page": 28, "level": 4}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "monitoring. \nThe Accounting Officer explained that the Ministry of Health continues to conduct", "metadata": {"headings": [{"headings_0": {"content": "budgets of the ministry to the PDM work plan that also impaired performance", "page": 28, "level": 2}}, {"headings_1": {"content": "quarterly performance reports to the secretariat. Whereas, a presentation on the ministries progress on PDM was shared, it did not reflect progress on the health", "page": 28, "level": 4}}, [{"headings_0": {"content": "budgets of the ministry to the PDM work plan that also impaired performance", "page": 28, "level": 2}}, {"headings_1": {"content": "quarterly performance reports to the secretariat. Whereas, a presentation on the ministries progress on PDM was shared, it did not reflect progress on the health", "page": 28, "level": 4}}]], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "monitoring and evaluation through the existing structures and frameworks. Activities and Indicators in the MoH work plans from different departments are aligned to delivery of social services and therefore PDM. The Ministry will work through the liaison officer to improve coordination and linkage to the PDM secretariat under Ministry of", "metadata": {"headings": [{"headings_0": {"content": "monitoring and evaluation through the existing structures and frameworks. Activities and Indicators in the MoH work plans from different departments are aligned to delivery of social services and therefore PDM. The Ministry will work through the liaison officer to improve coordination and linkage to the PDM secretariat under Ministry of", "page": 28, "level": 4}}, {"headings_1": {"content": "budgets of the ministry to the PDM work plan that also impaired performance", "page": 28, "level": 2}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Local Government.", "metadata": {"headings": [{"headings_0": {"content": "monitoring and evaluation through the existing structures and frameworks. Activities and Indicators in the MoH work plans from different departments are aligned to delivery of social services and therefore PDM. The Ministry will work through the liaison officer to improve coordination and linkage to the PDM secretariat under Ministry of", "page": 28, "level": 4}}, {"headings_1": {"content": "budgets of the ministry to the PDM work plan that also impaired performance", "page": 28, "level": 2}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "monitoring and evaluation through the existing structures and frameworks. Activities and Indicators in the MoH work plans from different departments are aligned to delivery of social services and therefore PDM. The Ministry will work through the liaison officer to improve coordination and linkage to the PDM secretariat under Ministry of", "page": 28, "level": 4}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to align and mainstream PDM work plan activities in", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to align and mainstream PDM work plan activities in", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "the ministry budget, and work plans interventions to support implementation of the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to align and mainstream PDM work plan activities in", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "PDM activities as provided for in Paragraph 22 of Ministerial Statement on PDM to Parliament.", "metadata": {"headings": [{"headings_0": {"content": "PDM activities as provided for in Paragraph 22 of Ministerial Statement on PDM to Parliament.", "page": 28, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officer to align and mainstream PDM work plan activities in", "page": 28, "level": 2}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 28, "level": 2}}, {"headings_1": {"content": "PDM activities as provided for in Paragraph 22 of Ministerial Statement on PDM to Parliament.", "page": 28, "level": 4}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following matters which have been disclosed in Notes 25 and 27 to the financial statements of the Ministry:", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 28, "level": 2}}, {"headings_1": {"content": "PDM activities as provided for in Paragraph 22 of Ministerial Statement on PDM to Parliament.", "page": 28, "level": 4}}], "page": 28, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "I observed that domestic arrears and other payables increased from UGX.54.44 Bn in the previous year to UGX.72.88 Bn as at 30 th June, 2023, representing an increase of 34%. I", "metadata": {"headings": [{"headings_0": {"content": "I observed that domestic arrears and other payables increased from UGX.54.44 Bn in the previous year to UGX.72.88 Bn as at 30 th June, 2023, representing an increase of 34%. I", "page": 29, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 28, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "noted that the outstanding balance on domestic arrears is significant, and if not adequately managed and controlled, would easily grow to uncontrollable levels. The bulk", "metadata": {"headings": [{"headings_0": {"content": "I observed that domestic arrears and other payables increased from UGX.54.44 Bn in the previous year to UGX.72.88 Bn as at 30 th June, 2023, representing an increase of 34%. I", "page": 29, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 28, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "of the arrears comprised of other accounts payable (NDA and NMS) while other liabilities were for trade creditors. Details in the table below.", "metadata": {"headings": [{"headings_0": {"content": "of the arrears comprised of other accounts payable (NDA and NMS) while other liabilities were for trade creditors. Details in the table below.", "page": 29, "level": 4}}, {"headings_1": {"content": "I observed that domestic arrears and other payables increased from UGX.54.44 Bn in the previous year to UGX.72.88 Bn as at 30 th June, 2023, representing an increase of 34%. I", "page": 29, "level": 4}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Table 13: Showing details of the Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing details of the Domestic Arrears", "page": 29, "level": 2}}, {"headings_1": {"content": "of the arrears comprised of other accounts payable (NDA and NMS) while other liabilities were for trade creditors. Details in the table below.", "page": 29, "level": 4}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["Other Accounts Payable", "47,264,488,432", "63,192,756,986"], ["Tax Payable", "0", "9,262,708"], ["Trade creditors", "7,174,817,719", "9,676,083,111"], ["**Total**", "**54,439,306,151**", "**72,878,102,805**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing details of the Domestic Arrears", "page": 29, "level": 2}}, {"headings_1": {"content": "of the arrears comprised of other accounts payable (NDA and NMS) while other liabilities were for trade creditors. Details in the table below.", "page": 29, "level": 4}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Details", "2021/22 (UGX)", "2022/23 (UGX)"], "type": "table"}}, {"content": "The accumulation of arrears was attributed to insufficient budget provisions and", "metadata": {"headings": [{"headings_0": {"content": "The accumulation of arrears was attributed to insufficient budget provisions and", "page": 29, "level": 2}}, {"headings_1": {"content": "Table 13: Showing details of the Domestic Arrears", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "management failure to adhere to the Government commitment control system to avoid", "metadata": {"headings": [{"headings_0": {"content": "The accumulation of arrears was attributed to insufficient budget provisions and", "page": 29, "level": 2}}, {"headings_1": {"content": "Table 13: Showing details of the Domestic Arrears", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "the risk of overcommitting government. I further noted that despite the brought forward", "metadata": {"headings": [{"headings_0": {"content": "the risk of overcommitting government. I further noted that despite the brought forward", "page": 29, "level": 2}}, {"headings_1": {"content": "The accumulation of arrears was attributed to insufficient budget provisions and", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "amount of UGX.54.4Bn, a sum of only UGX.11,518,463,673 was budgeted for domestic arrears during the financial year.", "metadata": {"headings": [{"headings_0": {"content": "the risk of overcommitting government. I further noted that despite the brought forward", "page": 29, "level": 2}}, {"headings_1": {"content": "The accumulation of arrears was attributed to insufficient budget provisions and", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "The continued accumulation of domestic arrears poses a risk of litigation, suffocation of", "metadata": {"headings": [{"headings_0": {"content": "The continued accumulation of domestic arrears poses a risk of litigation, suffocation of", "page": 29, "level": 2}}, {"headings_1": {"content": "the risk of overcommitting government. I further noted that despite the brought forward", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "other government agencies operations, and payment of penalties and fines for delayed settlement. Besides failure to budget for domestic arrears creates spending pressures on planned activities and hence mischarges", "metadata": {"headings": [{"headings_0": {"content": "The continued accumulation of domestic arrears poses a risk of litigation, suffocation of", "page": 29, "level": 2}}, {"headings_1": {"content": "the risk of overcommitting government. I further noted that despite the brought forward", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "The Accounting Officer undertook to continue engaging on provision of funds to clear", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer undertook to continue engaging on provision of funds to clear", "page": 29, "level": 2}}, {"headings_1": {"content": "The continued accumulation of domestic arrears poses a risk of litigation, suffocation of", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "arrears.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer undertook to continue engaging on provision of funds to clear", "page": 29, "level": 2}}, {"headings_1": {"content": "The continued accumulation of domestic arrears poses a risk of litigation, suffocation of", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 2}}, {"headings_1": {"content": "The Accounting Officer undertook to continue engaging on provision of funds to clear", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting officer \nto liaise with the suppliers and agree on the payment plans to gradually clear the arrears.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 2}}, {"headings_1": {"content": "The Accounting Officer undertook to continue engaging on provision of funds to clear", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "7.0 Unamortized Intangible Assets", "metadata": {"headings": [{"headings_0": {"content": "7.0 Unamortized Intangible Assets", "page": 29, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Accounting policies require that intangible assets with a finite useful life are amortized over their useful life. Furthermore, Annex I of the financial statements indicates that computer software will be depreciated on Straight-line Method over its economic life of", "metadata": {"headings": [{"headings_0": {"content": "The Accounting policies require that intangible assets with a finite useful life are amortized over their useful life. Furthermore, Annex I of the financial statements indicates that computer software will be depreciated on Straight-line Method over its economic life of", "page": 29, "level": 4}}, {"headings_1": {"content": "7.0 Unamortized Intangible Assets", "page": 29, "level": 2}}], "page": 29, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "8.0 Unresolved Contingent Liabilities", "metadata": {"headings": [{"headings_0": {"content": "8.0 Unresolved Contingent Liabilities", "page": 30, "level": 2}}, {"headings_1": {"content": "The Accounting policies require that intangible assets with a finite useful life are amortized over their useful life. Furthermore, Annex I of the financial statements indicates that computer software will be depreciated on Straight-line Method over its economic life of", "page": 29, "level": 4}}], "page": 30, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Management disclosed a figure of UGX.75, 634,579,148 in the Memorandum Statement of Contingent Liabilities and Guarantees to the financial statements in respect of potential obligations/payables due to various organisations as at 30 th June 2023. Refer to the Table", "metadata": {"headings": [{"headings_0": {"content": "Management disclosed a figure of UGX.75, 634,579,148 in the Memorandum Statement of Contingent Liabilities and Guarantees to the financial statements in respect of potential obligations/payables due to various organisations as at 30 th June 2023. Refer to the Table", "page": 30, "level": 4}}, {"headings_1": {"content": "8.0 Unresolved Contingent Liabilities", "page": 30, "level": 2}}], "page": 30, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "14 below for details:", "metadata": {"headings": [{"headings_0": {"content": "Management disclosed a figure of UGX.75, 634,579,148 in the Memorandum Statement of Contingent Liabilities and Guarantees to the financial statements in respect of potential obligations/payables due to various organisations as at 30 th June 2023. Refer to the Table", "page": 30, "level": 4}}, {"headings_1": {"content": "8.0 Unresolved Contingent Liabilities", "page": 30, "level": 2}}], "page": 30, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Table 14: Showing unresolved contingent liabilities", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing unresolved contingent liabilities", "page": 30, "level": 2}}, {"headings_1": {"content": "Management disclosed a figure of UGX.75, 634,579,148 in the Memorandum Statement of Contingent Liabilities and Guarantees to the financial statements in respect of potential obligations/payables due to various organisations as at 30 th June 2023. Refer to the Table", "page": 30, "level": 4}}], "page": 30, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["Legal proceedings", "i. Spencon Services Ltd", "45,656,660,072"], ["", "ii. Family Care Hospital", "550,000,000"], ["Other liabilities Contingent", "iii. National Drug Authority \u2013 verification fees, import fees and licenses", "11,085,280,239"], ["", "iv. National Medical Stores \u2013 Storage and distribution of drugs", "18,342,638,837"], ["**Total**", "", "**75,634,579,148**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing unresolved contingent liabilities", "page": 30, "level": 2}}, {"headings_1": {"content": "Management disclosed a figure of UGX.75, 634,579,148 in the Memorandum Statement of Contingent Liabilities and Guarantees to the financial statements in respect of potential obligations/payables due to various organisations as at 30 th June 2023. Refer to the Table", "page": 30, "level": 4}}], "page": 30, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Contingent liabilities", "Details", "Amount (UGX)"], "type": "table"}}, {"content": "Included in this figure is a sum of UGX.67, 617,513,758 (representing 89.4%) that has remained unresolved for a long time. In addition, review of the NDA financial statements for the period ended 30 th June, 2023 revealed that the Ministry owes the Authority UGX.51, 227,471,307 and this figure was included in the accounts receivable of the Authority. The variance in the recognised figures by the two agencies was due to failure", "metadata": {"headings": [{"headings_0": {"content": "Included in this figure is a sum of UGX.67, 617,513,758 (representing 89.4%) that has remained unresolved for a long time. In addition, review of the NDA financial statements for the period ended 30 th June, 2023 revealed that the Ministry owes the Authority UGX.51, 227,471,307 and this figure was included in the accounts receivable of the Authority. The variance in the recognised figures by the two agencies was due to failure", "page": 30, "level": 4}}, {"headings_1": {"content": "Table 14: Showing unresolved contingent liabilities", "page": 30, "level": 2}}], "page": 30, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "to conduct timely reconciliation to inform the agreeable amounts due and/or payable respectively.", "metadata": {"headings": [{"headings_0": {"content": "Included in this figure is a sum of UGX.67, 617,513,758 (representing 89.4%) that has remained unresolved for a long time. In addition, review of the NDA financial statements for the period ended 30 th June, 2023 revealed that the Ministry owes the Authority UGX.51, 227,471,307 and this figure was included in the accounts receivable of the Authority. The variance in the recognised figures by the two agencies was due to failure", "page": 30, "level": 4}}, {"headings_1": {"content": "Table 14: Showing unresolved contingent liabilities", "page": 30, "level": 2}}], "page": 30, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Non recognition of such commitments denies the Ministry timely evidence-based information for consideration by the Ministry of Finance, Planning and Economic Development during planning and budgeting to settle its domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "Non recognition of such commitments denies the Ministry timely evidence-based information for consideration by the Ministry of Finance, Planning and Economic Development during planning and budgeting to settle its domestic arrears.", "page": 30, "level": 4}}, {"headings_1": {"content": "Included in this figure is a sum of UGX.67, 617,513,758 (representing 89.4%) that has remained unresolved for a long time. In addition, review of the NDA financial statements for the period ended 30 th June, 2023 revealed that the Ministry owes the Authority UGX.51, 227,471,307 and this figure was included in the accounts receivable of the Authority. The variance in the recognised figures by the two agencies was due to failure", "page": 30, "level": 4}}], "page": 30, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer explained that the Spencon Services Ltd and Family Care Hospital cases were appealed by the Solicitor General and are awaiting fixing of a hearing date. The verified position for NDA of UGX40Bn has been recognised in the payables. For NMS, out of UGX.31bn reported in the contingent liabilities last FY. UGX13bn was recognised and paid during the year under review. The balance of 18.34bn has been recognised as", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Spencon Services Ltd and Family Care Hospital cases were appealed by the Solicitor General and are awaiting fixing of a hearing date. The verified position for NDA of UGX40Bn has been recognised in the payables. For NMS, out of UGX.31bn reported in the contingent liabilities last FY. UGX13bn was recognised and paid during the year under review. The balance of 18.34bn has been recognised as", "page": 30, "level": 4}}, {"headings_1": {"content": "Non recognition of such commitments denies the Ministry timely evidence-based information for consideration by the Ministry of Finance, Planning and Economic Development during planning and budgeting to settle its domestic arrears.", "page": 30, "level": 4}}], "page": 30, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "9.0", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Spencon Services Ltd and Family Care Hospital cases were appealed by the Solicitor General and are awaiting fixing of a hearing date. The verified position for NDA of UGX40Bn has been recognised in the payables. For NMS, out of UGX.31bn reported in the contingent liabilities last FY. UGX13bn was recognised and paid during the year under review. The balance of 18.34bn has been recognised as", "page": 30, "level": 4}}, {"headings_1": {"content": "Non recognition of such commitments denies the Ministry timely evidence-based information for consideration by the Ministry of Finance, Planning and Economic Development during planning and budgeting to settle its domestic arrears.", "page": 30, "level": 4}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Infrastructure Interventions by MoDVA", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure Interventions by MoDVA", "page": 31, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the Spencon Services Ltd and Family Care Hospital cases were appealed by the Solicitor General and are awaiting fixing of a hearing date. The verified position for NDA of UGX40Bn has been recognised in the payables. For NMS, out of UGX.31bn reported in the contingent liabilities last FY. UGX13bn was recognised and paid during the year under review. The balance of 18.34bn has been recognised as", "page": 30, "level": 4}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "HE the President issued a directive to have all its infrastructure development projects", "metadata": {"headings": [{"headings_0": {"content": "HE the President issued a directive to have all its infrastructure development projects", "page": 31, "level": 2}}, {"headings_1": {"content": "Infrastructure Interventions by MoDVA", "page": 31, "level": 2}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "funded by GoU to be undertaken by the Ministry of Defense Construction Brigade. In this regard, the MoH entered into an MoU with the Ministry of Defense and Veterans Affairs (MoDVA) on the 05 th March, 2021. The MoU provided that before implementing individual projects, the UPDF Engineers Brigade/NEC representing MoDVA, and MoH signs", "metadata": {"headings": [{"headings_0": {"content": "funded by GoU to be undertaken by the Ministry of Defense Construction Brigade. In this regard, the MoH entered into an MoU with the Ministry of Defense and Veterans Affairs (MoDVA) on the 05 th March, 2021. The MoU provided that before implementing individual projects, the UPDF Engineers Brigade/NEC representing MoDVA, and MoH signs", "page": 31, "level": 4}}, {"headings_1": {"content": "HE the President issued a directive to have all its infrastructure development projects", "page": 31, "level": 2}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "implementation agreements for each specific project, prior to the execution of the project works.", "metadata": {"headings": [{"headings_0": {"content": "funded by GoU to be undertaken by the Ministry of Defense Construction Brigade. In this regard, the MoH entered into an MoU with the Ministry of Defense and Veterans Affairs (MoDVA) on the 05 th March, 2021. The MoU provided that before implementing individual projects, the UPDF Engineers Brigade/NEC representing MoDVA, and MoH signs", "page": 31, "level": 4}}, {"headings_1": {"content": "HE the President issued a directive to have all its infrastructure development projects", "page": 31, "level": 2}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "In compliance with the H.E\u2019s instrument, and the signed MoU, a total of UGX.14, 946,315,246 was transferred to Construction of Barracks (MOD) A/C to facilitate infrastructure interventions over the FY 2022/23. Details in Appendix VI", "metadata": {"headings": [{"headings_0": {"content": "In compliance with the H.E\u2019s instrument, and the signed MoU, a total of UGX.14, 946,315,246 was transferred to Construction of Barracks (MOD) A/C to facilitate infrastructure interventions over the FY 2022/23. Details in Appendix VI", "page": 31, "level": 4}}, {"headings_1": {"content": "funded by GoU to be undertaken by the Ministry of Defense Construction Brigade. In this regard, the MoH entered into an MoU with the Ministry of Defense and Veterans Affairs (MoDVA) on the 05 th March, 2021. The MoU provided that before implementing individual projects, the UPDF Engineers Brigade/NEC representing MoDVA, and MoH signs", "page": 31, "level": 4}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "A review of the MoH\u2019s construction of projects implemented by the UPDF Engineering", "metadata": {"headings": [{"headings_0": {"content": "A review of the MoH\u2019s construction of projects implemented by the UPDF Engineering", "page": 31, "level": 2}}, {"headings_1": {"content": "In compliance with the H.E\u2019s instrument, and the signed MoU, a total of UGX.14, 946,315,246 was transferred to Construction of Barracks (MOD) A/C to facilitate infrastructure interventions over the FY 2022/23. Details in Appendix VI", "page": 31, "level": 4}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Brigade revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "A review of the MoH\u2019s construction of projects implemented by the UPDF Engineering", "page": 31, "level": 2}}, {"headings_1": {"content": "In compliance with the H.E\u2019s instrument, and the signed MoU, a total of UGX.14, 946,315,246 was transferred to Construction of Barracks (MOD) A/C to facilitate infrastructure interventions over the FY 2022/23. Details in Appendix VI", "page": 31, "level": 4}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 8 projects were rolled over from financial year 2021/22 and 8 projects were planned for the Financial Year 2022/23. Review of progress of these projects indicated that some projects were behind schedule. Details in Table 15 below and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 8 projects were rolled over from financial year 2021/22 and 8 projects were planned for the Financial Year 2022/23. Review of progress of these projects indicated that some projects were behind schedule. Details in Table 15 below and", "page": 31, "level": 4}}, {"headings_1": {"content": "A review of the MoH\u2019s construction of projects implemented by the UPDF Engineering", "page": 31, "level": 2}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Appendix VII", "metadata": {"headings": [{"headings_0": {"content": "Appendix VII", "page": 31, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that 8 projects were rolled over from financial year 2021/22 and 8 projects were planned for the Financial Year 2022/23. Review of progress of these projects indicated that some projects were behind schedule. Details in Table 15 below and", "page": 31, "level": 4}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Table 15: Showing status of projects", "metadata": {"headings": [{"headings_0": {"content": "Table 15: Showing status of projects", "page": 31, "level": 2}}, {"headings_1": {"content": "Appendix VII", "page": 31, "level": 2}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["2022/23", "Construction of 16 oxygen plant houses in RRHs and selected GHs", "22/06/2022", "30/06/2023", "electrical None of the 16 oxygen plants supplied by Global gasses was not operational due to delayed completion of civil Works and installation."], ["2022/23", "Construction of theatre and oxygen plant houses at Kapchorwa GH", "19 TH 2023 July", "19 th 2024 Jan.", "Funds for the project were disbursed to UPDF. Construction of a theatre and oxygen plant house is due to Start."], ["2021/22", "Remodeling and expansion of Jinja Referral Hospital ICU block", "01/04/2022", "30/06/2023", "Pending works include electro mechanical installation, medical gases, and pendant installation."], ["2021/22", "Rehabilitation of 16 staff Houses at Kawolo GH \u2013 Buikwe district", "30 th /03/2022", "30/06/2023", "Project is at 80% completion."], ["2021/22", "Rehabilitation staff House Busolwe Butaleja district of at GH", "30/03/2021", "30/06/2022", "Project is at 82% completion."], ["2021/22", "Construction of store, office, wall fence, and levelling of site at the liquid / Cryogenic tank site at NMS Kajjansi.", "26/7/2021", "30/06/2022", "Laying pavers, improvement of access road, and fencing."]], "metadata": {"headings": [{"headings_0": {"content": "Table 15: Showing status of projects", "page": 31, "level": 2}}, {"headings_1": {"content": "Appendix VII", "page": 31, "level": 2}}], "page": 31, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Year", "Project", "Start date", "End date", "Audit remarks"], "type": "table"}}, {"content": "\uf0b7 I also noted that works had not commenced in the following areas due to non-", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that works had not commenced in the following areas due to non-", "page": 32, "level": 2}}, {"headings_1": {"content": "Table 15: Showing status of projects", "page": 31, "level": 2}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "release of funds.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that works had not commenced in the following areas due to non-", "page": 32, "level": 2}}, {"headings_1": {"content": "Table 15: Showing status of projects", "page": 31, "level": 2}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Table 16: Projects that had not commenced", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Projects that had not commenced", "page": 32, "level": 2}}, {"headings_1": {"content": "\uf0b7 I also noted that works had not commenced in the following areas due to non-", "page": 32, "level": 2}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["1.", "Refurbishment of Masindi GH", "10,000,000"], ["2.", "Refurbishment of Bugiri GH", "5,159,984"], ["3.", "Refurbishment of Abim GH", "3,000,000"], ["4.", "Upgrade and infrastructure improvement of selected HC IIIs and HCIVs (Transfers)", "20,000,000"], ["", "**Total**", "**38,159,984**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Projects that had not commenced", "page": 32, "level": 2}}, {"headings_1": {"content": "\uf0b7 I also noted that works had not commenced in the following areas due to non-", "page": 32, "level": 2}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["No.", "Projects", "Budget (\u2018000\u2019 UGX)"], "type": "table"}}, {"content": "Under the circumstances the planned objectives are not met and in addition the funds transferred to MoDVA are at a risk of being intermingled with other funding sources.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances the planned objectives are not met and in addition the funds transferred to MoDVA are at a risk of being intermingled with other funding sources.", "page": 32, "level": 4}}, {"headings_1": {"content": "Table 16: Projects that had not commenced", "page": 32, "level": 2}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer explained that the Ministry of Health had been engaging the MoDVA together with the Engineers Brigade and out of this engagement, a number of projects are substantially complete (civil works for 16 oxygen plants Houses, ICU in Jinja) Gombe staff house and MCH block were completed and commissioned by the RT Hon PM", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry of Health had been engaging the MoDVA together with the Engineers Brigade and out of this engagement, a number of projects are substantially complete (civil works for 16 oxygen plants Houses, ICU in Jinja) Gombe staff house and MCH block were completed and commissioned by the RT Hon PM", "page": 32, "level": 4}}, {"headings_1": {"content": "Under the circumstances the planned objectives are not met and in addition the funds transferred to MoDVA are at a risk of being intermingled with other funding sources.", "page": 32, "level": 4}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "in November 2023. \nThe Ministry of Health securedfunds for installation of right capacity transformers and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry of Health had been engaging the MoDVA together with the Engineers Brigade and out of this engagement, a number of projects are substantially complete (civil works for 16 oxygen plants Houses, ICU in Jinja) Gombe staff house and MCH block were completed and commissioned by the RT Hon PM", "page": 32, "level": 4}}, {"headings_1": {"content": "Under the circumstances the planned objectives are not met and in addition the funds transferred to MoDVA are at a risk of being intermingled with other funding sources.", "page": 32, "level": 4}}, [{"headings_0": {"content": "The Accounting Officer explained that the Ministry of Health had been engaging the MoDVA together with the Engineers Brigade and out of this engagement, a number of projects are substantially complete (civil works for 16 oxygen plants Houses, ICU in Jinja) Gombe staff house and MCH block were completed and commissioned by the RT Hon PM", "page": 32, "level": 4}}, {"headings_1": {"content": "Under the circumstances the planned objectives are not met and in addition the funds transferred to MoDVA are at a risk of being intermingled with other funding sources.", "page": 32, "level": 4}}]], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "their installation was on going. The Accounting Officer indicated that by end of FY 2023/24 all the medical oxygen plants will be fully operationalized. The Ministry of Health was planning to hold discussions with the Ministry of Defence to agree on the", "metadata": {"headings": [{"headings_0": {"content": "their installation was on going. The Accounting Officer indicated that by end of FY 2023/24 all the medical oxygen plants will be fully operationalized. The Ministry of Health was planning to hold discussions with the Ministry of Defence to agree on the", "page": 32, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry of Health had been engaging the MoDVA together with the Engineers Brigade and out of this engagement, a number of projects are substantially complete (civil works for 16 oxygen plants Houses, ICU in Jinja) Gombe staff house and MCH block were completed and commissioned by the RT Hon PM", "page": 32, "level": 4}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "accountability arrangements including the possibility of opening a dedicated account for health sector projects.", "metadata": {"headings": [{"headings_0": {"content": "their installation was on going. The Accounting Officer indicated that by end of FY 2023/24 all the medical oxygen plants will be fully operationalized. The Ministry of Health was planning to hold discussions with the Ministry of Defence to agree on the", "page": 32, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry of Health had been engaging the MoDVA together with the Engineers Brigade and out of this engagement, a number of projects are substantially complete (civil works for 16 oxygen plants Houses, ICU in Jinja) Gombe staff house and MCH block were completed and commissioned by the RT Hon PM", "page": 32, "level": 4}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "their installation was on going. The Accounting Officer indicated that by end of FY 2023/24 all the medical oxygen plants will be fully operationalized. The Ministry of Health was planning to hold discussions with the Ministry of Defence to agree on the", "page": 32, "level": 4}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue engaging the MOD-UPDF Engineering Construction brigade to fast track completion of the construction interventions so as to deliver the planned outputs and together with MODVA should put in place a mechanism", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging the MOD-UPDF Engineering Construction brigade to fast track completion of the construction interventions so as to deliver the planned outputs and together with MODVA should put in place a mechanism", "page": 32, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "for accountability of the funds transferred.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging the MOD-UPDF Engineering Construction brigade to fast track completion of the construction interventions so as to deliver the planned outputs and together with MODVA should put in place a mechanism", "page": 32, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], "page": 32, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["1", "Mutukula Border post", "Entebbe Isolation Centre"], ["2", "Mpondwe Border post", "Namboole Isolation Center"], ["3", "Katuna Border Post", "Busia Border Post"]], "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging the MOD-UPDF Engineering Construction brigade to fast track completion of the construction interventions so as to deliver the planned outputs and together with MODVA should put in place a mechanism", "page": 32, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 2}}], "page": 33, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["S/N", "Original site", "The new site as per the change order"], "type": "table"}}, {"content": "The contract started on 16 th June, 2020 with an envisaged completion date on 16 th September, 2020. This was never realised and several extensions made with the latest one being of 30 th June, 2023. However, by the time of audit in November 2023, the contract had not been concluded. Overall, a total of UGX.3, 158,918,061 was paid to", "metadata": {"headings": [{"headings_0": {"content": "The contract started on 16 th June, 2020 with an envisaged completion date on 16 th September, 2020. This was never realised and several extensions made with the latest one being of 30 th June, 2023. However, by the time of audit in November 2023, the contract had not been concluded. Overall, a total of UGX.3, 158,918,061 was paid to", "page": 33, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officer to continue engaging the MOD-UPDF Engineering Construction brigade to fast track completion of the construction interventions so as to deliver the planned outputs and together with MODVA should put in place a mechanism", "page": 32, "level": 4}}], "page": 33, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "the contractor with the balance on an LC No: 991LCLC211760075 worth UGX.1,", "metadata": {"headings": [{"headings_0": {"content": "The contract started on 16 th June, 2020 with an envisaged completion date on 16 th September, 2020. This was never realised and several extensions made with the latest one being of 30 th June, 2023. However, by the time of audit in November 2023, the contract had not been concluded. Overall, a total of UGX.3, 158,918,061 was paid to", "page": 33, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officer to continue engaging the MOD-UPDF Engineering Construction brigade to fast track completion of the construction interventions so as to deliver the planned outputs and together with MODVA should put in place a mechanism", "page": 32, "level": 4}}], "page": 33, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "844,105,005 with an expiry date of 28 th January, 2024. No payment was made to", "metadata": {"headings": [{"headings_0": {"content": "844,105,005 with an expiry date of 28 th January, 2024. No payment was made to", "page": 33, "level": 2}}, {"headings_1": {"content": "The contract started on 16 th June, 2020 with an envisaged completion date on 16 th September, 2020. This was never realised and several extensions made with the latest one being of 30 th June, 2023. However, by the time of audit in November 2023, the contract had not been concluded. Overall, a total of UGX.3, 158,918,061 was paid to", "page": 33, "level": 4}}], "page": 33, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "the contractor over the year.", "metadata": {"headings": [{"headings_0": {"content": "844,105,005 with an expiry date of 28 th January, 2024. No payment was made to", "page": 33, "level": 2}}, {"headings_1": {"content": "The contract started on 16 th June, 2020 with an envisaged completion date on 16 th September, 2020. This was never realised and several extensions made with the latest one being of 30 th June, 2023. However, by the time of audit in November 2023, the contract had not been concluded. Overall, a total of UGX.3, 158,918,061 was paid to", "page": 33, "level": 4}}], "page": 33, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Assessment of the contract performance revealed delayed completion of works. The table 17 below shows progress of each site as at 30 th June, 2023.", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the contract performance revealed delayed completion of works. The table 17 below shows progress of each site as at 30 th June, 2023.", "page": 33, "level": 4}}, {"headings_1": {"content": "844,105,005 with an expiry date of 28 th January, 2024. No payment was made to", "page": 33, "level": 2}}], "page": 33, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Table 17: Showing progress of construction sites", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Showing progress of construction sites", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of the contract performance revealed delayed completion of works. The table 17 below shows progress of each site as at 30 th June, 2023.", "page": 33, "level": 4}}], "page": 33, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["1", "Malaba", "Malaba", "100%", "Completed"], ["2", "Katuna", "Busia", "100%", "At completion level: The houses are installed, roofed and tiled. Now at the finishing stage. Behind schedule."], ["3", "Mutukula", "Entebbe Isolation Center", "100%", "Completed."], ["4", "Elegu", "Elegu", "60%", "Behind schedule"], ["5", "Mpondwe", "Namboole Isolation Center", "100%", "Completed. However, the 20 residential units at Namboole were constructed for staff and no Laboratory was put up. The Units are lying idle after suppressing the COVID-19 pandemic and Closing the Treatment Unit."], ["6", "Mirama Hills", "Mirama Hills", "0%", "The Ministry failed to get land and for this reason, the units were to be relocated to one of the Regional Referral Hospitals for staff Accommodation."]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Showing progress of construction sites", "page": 33, "level": 2}}, {"headings_1": {"content": "Assessment of the contract performance revealed delayed completion of works. The table 17 below shows progress of each site as at 30 th June, 2023.", "page": 33, "level": 4}}], "page": 33, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["SN.", "Original Site", "New site", "Physical Progress", "Remarks"], "type": "table"}}, {"content": "I observed that there were four (4) contract extensions up to 16 th September 2023, which", "metadata": {"headings": [{"headings_0": {"content": "I observed that there were four (4) contract extensions up to 16 th September 2023, which", "page": 33, "level": 2}}, {"headings_1": {"content": "Table 17: Showing progress of construction sites", "page": 33, "level": 2}}], "page": 33, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "resulted in a two (2) years and nine months\u2019 extension.", "metadata": {"headings": [{"headings_0": {"content": "I observed that there were four (4) contract extensions up to 16 th September 2023, which", "page": 33, "level": 2}}, {"headings_1": {"content": "Table 17: Showing progress of construction sites", "page": 33, "level": 2}}], "page": 33, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "The contractor was given a final extension of time and warning until 30th December 2023 after which no further extensions will be granted. This was to enable him to", "metadata": {"headings": [{"headings_0": {"content": "The contractor was given a final extension of time and warning until 30th December 2023 after which no further extensions will be granted. This was to enable him to", "page": 34, "level": 4}}, {"headings_1": {"content": "I observed that there were four (4) contract extensions up to 16 th September 2023, which", "page": 33, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "complete the works at the ongoing sites and the current status of the works is as follows; \n\uf0a7 Malaba - 100% (Completed).", "metadata": {"headings": [{"headings_0": {"content": "The contractor was given a final extension of time and warning until 30th December 2023 after which no further extensions will be granted. This was to enable him to", "page": 34, "level": 4}}, {"headings_1": {"content": "I observed that there were four (4) contract extensions up to 16 th September 2023, which", "page": 33, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "\uf0a7 Busia - 100% (Completed). Note that the facility was initially meant for Katuna but it was shifted to Busia due to lack of land at Katuna. \uf0a7 Entebbe - 100% (Completed). The facility was for Mutukula similarly this was shifted to Entebbe due to lack of land.", "metadata": {"headings": [{"headings_0": {"content": "\uf0a7 Busia - 100% (Completed). Note that the facility was initially meant for Katuna but it was shifted to Busia due to lack of land at Katuna. \uf0a7 Entebbe - 100% (Completed). The facility was for Mutukula similarly this was shifted to Entebbe due to lack of land.", "page": 34, "level": 4}}, {"headings_1": {"content": "The contractor was given a final extension of time and warning until 30th December 2023 after which no further extensions will be granted. This was to enable him to", "page": 34, "level": 4}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "\uf0a7", "metadata": {"headings": [{"headings_0": {"content": "\uf0a7 Busia - 100% (Completed). Note that the facility was initially meant for Katuna but it was shifted to Busia due to lack of land at Katuna. \uf0a7 Entebbe - 100% (Completed). The facility was for Mutukula similarly this was shifted to Entebbe due to lack of land.", "page": 34, "level": 4}}, {"headings_1": {"content": "The contractor was given a final extension of time and warning until 30th December 2023 after which no further extensions will be granted. This was to enable him to", "page": 34, "level": 4}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Namboole - 100% (Completed). This was supposed to be at Mpondwe but were shifted to Namboole due to lack of land.", "metadata": {"headings": [{"headings_0": {"content": "Namboole - 100% (Completed). This was supposed to be at Mpondwe but were shifted to Namboole due to lack of land.", "page": 34, "level": 4}}, {"headings_1": {"content": "\uf0a7 Busia - 100% (Completed). Note that the facility was initially meant for Katuna but it was shifted to Busia due to lack of land at Katuna. \uf0a7 Entebbe - 100% (Completed). The facility was for Mutukula similarly this was shifted to Entebbe due to lack of land.", "page": 34, "level": 4}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "\uf0a7", "metadata": {"headings": [{"headings_0": {"content": "Namboole - 100% (Completed). This was supposed to be at Mpondwe but were shifted to Namboole due to lack of land.", "page": 34, "level": 4}}, {"headings_1": {"content": "\uf0a7 Busia - 100% (Completed). Note that the facility was initially meant for Katuna but it was shifted to Busia due to lack of land at Katuna. \uf0a7 Entebbe - 100% (Completed). The facility was for Mutukula similarly this was shifted to Entebbe due to lack of land.", "page": 34, "level": 4}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Elegu - 60% (Works to resume after completion of Busia). Contractors claimed to", "metadata": {"headings": [{"headings_0": {"content": "Elegu - 60% (Works to resume after completion of Busia). Contractors claimed to", "page": 34, "level": 2}}, {"headings_1": {"content": "Namboole - 100% (Completed). This was supposed to be at Mpondwe but were shifted to Namboole due to lack of land.", "page": 34, "level": 4}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "have fabricated all the roof structures and ordered for the roofing sheets. \uf0a7", "metadata": {"headings": [{"headings_0": {"content": "Elegu - 60% (Works to resume after completion of Busia). Contractors claimed to", "page": 34, "level": 2}}, {"headings_1": {"content": "Namboole - 100% (Completed). This was supposed to be at Mpondwe but were shifted to Namboole due to lack of land.", "page": 34, "level": 4}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Mirama Hills - 0% (The Ministry failed to get land in Mirama. Although the units", "metadata": {"headings": [{"headings_0": {"content": "Mirama Hills - 0% (The Ministry failed to get land in Mirama. Although the units", "page": 34, "level": 2}}, {"headings_1": {"content": "Elegu - 60% (Works to resume after completion of Busia). Contractors claimed to", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "had been recommended for relocation to one of the Regional Referral Hospitals for", "metadata": {"headings": [{"headings_0": {"content": "had been recommended for relocation to one of the Regional Referral Hospitals for", "page": 34, "level": 2}}, {"headings_1": {"content": "Mirama Hills - 0% (The Ministry failed to get land in Mirama. Although the units", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "staff accommodation, the contractor claimed that his business was affected by", "metadata": {"headings": [{"headings_0": {"content": "had been recommended for relocation to one of the Regional Referral Hospitals for", "page": 34, "level": 2}}, {"headings_1": {"content": "Mirama Hills - 0% (The Ministry failed to get land in Mirama. Although the units", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "COVID-19 and did not have the capacity to execute this.", "metadata": {"headings": [{"headings_0": {"content": "COVID-19 and did not have the capacity to execute this.", "page": 34, "level": 2}}, {"headings_1": {"content": "had been recommended for relocation to one of the Regional Referral Hospitals for", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "If the contractor fails to complete the works within the current time extension, the", "metadata": {"headings": [{"headings_0": {"content": "If the contractor fails to complete the works within the current time extension, the", "page": 34, "level": 2}}, {"headings_1": {"content": "COVID-19 and did not have the capacity to execute this.", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "project shall be handed over to the UPDF Engineering Brigade for completion.", "metadata": {"headings": [{"headings_0": {"content": "If the contractor fails to complete the works within the current time extension, the", "page": 34, "level": 2}}, {"headings_1": {"content": "COVID-19 and did not have the capacity to execute this.", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "If the contractor fails to complete the works within the current time extension, the", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue engaging the contractor to speed up the construction or consider termination of the contract in line with the Attorney General\u2019s", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging the contractor to speed up the construction or consider termination of the contract in line with the Attorney General\u2019s", "page": 34, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "legal advice.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging the contractor to speed up the construction or consider termination of the contract in line with the Attorney General\u2019s", "page": 34, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 34, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to continue engaging the contractor to speed up the construction or consider termination of the contract in line with the Attorney General\u2019s", "page": 34, "level": 4}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 34, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to continue engaging the contractor to speed up the construction or consider termination of the contract in line with the Attorney General\u2019s", "page": 34, "level": 4}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information.", "metadata": {"headings": [{"headings_0": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information.", "page": 34, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "metadata": {"headings": [{"headings_0": {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "page": 34, "level": 4}}, {"headings_1": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information.", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "do not express an audit opinion or any form of assurance conclusion thereon.", "metadata": {"headings": [{"headings_0": {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "page": 34, "level": 4}}, {"headings_1": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information.", "page": 34, "level": 2}}], "page": 34, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation", "page": 35, "level": 4}}, {"headings_1": {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "page": 34, "level": 4}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "of financial statements that are free from material misstatement whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation", "page": 35, "level": 4}}, {"headings_1": {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "page": 34, "level": 4}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 35, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation", "page": 35, "level": 4}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 35, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation", "page": 35, "level": 4}}, [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 35, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation", "page": 35, "level": 4}}]], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 35, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 35, "level": 4}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 35, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 35, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "metadata": {"headings": [{"headings_0": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 35, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect", "metadata": {"headings": [{"headings_0": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 35, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 35, "level": 2}}, {"headings_1": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 35, "level": 2}}, {"headings_1": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 35, "level": 2}}, {"headings_1": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 35, "level": 2}}, {"headings_1": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 35, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 35, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 35, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 35, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 35, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 35, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "expressing an opinion on the effectiveness of the Ministry's internal control.", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry's internal control.", "page": 35, "level": 2}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "page": 35, "level": 4}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry's internal control.", "page": 35, "level": 2}}], "page": 35, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 36, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "page": 35, "level": 4}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 36, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "page": 35, "level": 4}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "transactions and events in a manner that is in compliance with the Government of Uganda", "metadata": {"headings": [{"headings_0": {"content": "transactions and events in a manner that is in compliance with the Government of Uganda", "page": 36, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Public Financial Management laws and regulations. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "transactions and events in a manner that is in compliance with the Government of Uganda", "page": 36, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 36, "level": 2}}, [{"headings_0": {"content": "transactions and events in a manner that is in compliance with the Government of Uganda", "page": 36, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 36, "level": 2}}]], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "deficiencies in internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit.", "page": 36, "level": 2}}, {"headings_1": {"content": "transactions and events in a manner that is in compliance with the Government of Uganda", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my", "page": 36, "level": 4}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "independence, and where applicable, actions taken to eliminate threats or safegurads applied.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my", "page": 36, "level": 4}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 36, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my", "page": 36, "level": 4}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 36, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my", "page": 36, "level": 4}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 36, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 36, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 36, "level": 2}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect have been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 36, "level": 2}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 36, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 36, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I performed", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I performed", "page": 36, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "procedures primarily to identify findings but not to gather evidence to express assurance.", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I performed", "page": 36, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 36, "level": 2}}, {"headings_1": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I performed", "page": 36, "level": 2}}], "page": 36, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "In Uganda the PFMA Act 2015 provides for the legal and regulatory framework for the management of: macroeconomic and fiscal Policies; budget preparation, approval;", "metadata": {"headings": [{"headings_0": {"content": "In Uganda the PFMA Act 2015 provides for the legal and regulatory framework for the management of: macroeconomic and fiscal Policies; budget preparation, approval;", "page": 37, "level": 4}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 36, "level": 2}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "contingencies fund; cash and asset; public debt, grants and guarantees and petroleum revenue.", "metadata": {"headings": [{"headings_0": {"content": "In Uganda the PFMA Act 2015 provides for the legal and regulatory framework for the management of: macroeconomic and fiscal Policies; budget preparation, approval;", "page": 37, "level": 4}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 36, "level": 2}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "I undertook a PFM audit of Ministry of Health to identify any systemic performance", "metadata": {"headings": [{"headings_0": {"content": "I undertook a PFM audit of Ministry of Health to identify any systemic performance", "page": 37, "level": 2}}, {"headings_1": {"content": "In Uganda the PFMA Act 2015 provides for the legal and regulatory framework for the management of: macroeconomic and fiscal Policies; budget preparation, approval;", "page": 37, "level": 4}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "problems and their underlying root causes to facilitate making evidence based", "metadata": {"headings": [{"headings_0": {"content": "I undertook a PFM audit of Ministry of Health to identify any systemic performance", "page": 37, "level": 2}}, {"headings_1": {"content": "In Uganda the PFMA Act 2015 provides for the legal and regulatory framework for the management of: macroeconomic and fiscal Policies; budget preparation, approval;", "page": 37, "level": 4}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "recommendations for corrective action. The overall objective of the PFM audit was to", "metadata": {"headings": [{"headings_0": {"content": "recommendations for corrective action. The overall objective of the PFM audit was to", "page": 37, "level": 2}}, {"headings_1": {"content": "I undertook a PFM audit of Ministry of Health to identify any systemic performance", "page": 37, "level": 2}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "assess the effectiveness of the implementation of public financial management system", "metadata": {"headings": [{"headings_0": {"content": "recommendations for corrective action. The overall objective of the PFM audit was to", "page": 37, "level": 2}}, {"headings_1": {"content": "I undertook a PFM audit of Ministry of Health to identify any systemic performance", "page": 37, "level": 2}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "along the whole budget cycle. The assessment was undertaken on the following areas:", "metadata": {"headings": [{"headings_0": {"content": "along the whole budget cycle. The assessment was undertaken on the following areas:", "page": 37, "level": 2}}, {"headings_1": {"content": "recommendations for corrective action. The overall objective of the PFM audit was to", "page": 37, "level": 2}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "- Budget preparation,\n- Budget approval,\n- Financial Management & Service Delivery,\n- Accounting, Reporting & Oversight.", "metadata": {"headings": [{"headings_0": {"content": "along the whole budget cycle. The assessment was undertaken on the following areas:", "page": 37, "level": 2}}, {"headings_1": {"content": "recommendations for corrective action. The overall objective of the PFM audit was to", "page": 37, "level": 2}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "list"}}, {"content": "The procedures covered forty-three (43) audit/assessment questions using a qualitative and quantitative tool developed by AFROSAI-E, a regional body for INTOSAI, to report", "metadata": {"headings": [{"headings_0": {"content": "The procedures covered forty-three (43) audit/assessment questions using a qualitative and quantitative tool developed by AFROSAI-E, a regional body for INTOSAI, to report", "page": 37, "level": 4}}, {"headings_1": {"content": "along the whole budget cycle. The assessment was undertaken on the following areas:", "page": 37, "level": 2}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "holistically on PFM risks.", "metadata": {"headings": [{"headings_0": {"content": "The procedures covered forty-three (43) audit/assessment questions using a qualitative and quantitative tool developed by AFROSAI-E, a regional body for INTOSAI, to report", "page": 37, "level": 4}}, {"headings_1": {"content": "along the whole budget cycle. The assessment was undertaken on the following areas:", "page": 37, "level": 2}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM performance by Ministry of Health during the financial year 2022/23 was 2.6 (fairly", "metadata": {"headings": [{"headings_0": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM performance by Ministry of Health during the financial year 2022/23 was 2.6 (fairly", "page": 37, "level": 4}}, {"headings_1": {"content": "The procedures covered forty-three (43) audit/assessment questions using a qualitative and quantitative tool developed by AFROSAI-E, a regional body for INTOSAI, to report", "page": 37, "level": 4}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "satisfactory performance) against a target of 4.0 \nThe performance of key PFM processes by the Ministry is presented in the figure 1 below;", "metadata": {"headings": [{"headings_0": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM performance by Ministry of Health during the financial year 2022/23 was 2.6 (fairly", "page": 37, "level": 4}}, {"headings_1": {"content": "The procedures covered forty-three (43) audit/assessment questions using a qualitative and quantitative tool developed by AFROSAI-E, a regional body for INTOSAI, to report", "page": 37, "level": 4}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Figure 1: Showing the Performance of the key PFM system for Ministry of Health", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Showing the Performance of the key PFM system for Ministry of Health", "page": 37, "level": 4}}, {"headings_1": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM performance by Ministry of Health during the financial year 2022/23 was 2.6 (fairly", "page": 37, "level": 4}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Government Performance by PFM Process", "metadata": {"headings": [{"headings_0": {"content": "Government Performance by PFM Process", "page": 37, "level": 4}}, {"headings_1": {"content": "Figure 1: Showing the Performance of the key PFM system for Ministry of Health", "page": 37, "level": 4}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Average of process-level performance of all institutions involved in each process", "metadata": {"headings": [{"headings_0": {"content": "Average of process-level performance of all institutions involved in each process", "page": 37, "level": 4}}, {"headings_1": {"content": "Government Performance by PFM Process", "page": 37, "level": 4}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "0 1 2 3 4", "metadata": {"headings": [{"headings_0": {"content": "0 1 2 3 4", "page": 37, "level": 4}}, {"headings_1": {"content": "Average of process-level performance of all institutions involved in each process", "page": 37, "level": 4}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "1-Macroeconomic Policy, Fiscal Policy and Strategic Budgeting", "metadata": {"headings": [{"headings_0": {"content": "1-Macroeconomic Policy, Fiscal Policy and Strategic Budgeting", "page": 37, "level": 3}}, {"headings_1": {"content": "0 1 2 3 4", "page": 37, "level": 4}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "2-Budget Preparation", "metadata": {"headings": [{"headings_0": {"content": "2-Budget Preparation", "page": 37, "level": 3}}, {"headings_1": {"content": "1-Macroeconomic Policy, Fiscal Policy and Strategic Budgeting", "page": 37, "level": 3}}], "page": 37, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Source: OAG PFM performance assessment tool results for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG PFM performance assessment tool results for the FY 2022/2023", "page": 38, "level": 4}}, {"headings_1": {"content": "2-Budget Preparation", "page": 37, "level": 3}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The details of the methodology used and the audit results arising from the PFM audit of the Ministry have been included in a separately issued PFM audit report.", "metadata": {"headings": [{"headings_0": {"content": "The details of the methodology used and the audit results arising from the PFM audit of the Ministry have been included in a separately issued PFM audit report.", "page": 38, "level": 4}}, {"headings_1": {"content": "Source: OAG PFM performance assessment tool results for the FY 2022/2023", "page": 38, "level": 4}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "12.0 Procurement Management", "metadata": {"headings": [{"headings_0": {"content": "12.0 Procurement Management", "page": 38, "level": 2}}, {"headings_1": {"content": "The details of the methodology used and the audit results arising from the PFM audit of the Ministry have been included in a separately issued PFM audit report.", "page": 38, "level": 4}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "12.1 Lack of a comprehensive procurement plan", "metadata": {"headings": [{"headings_0": {"content": "12.1 Lack of a comprehensive procurement plan", "page": 38, "level": 2}}, {"headings_1": {"content": "12.0 Procurement Management", "page": 38, "level": 2}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Regulation 3(1) of the PPDA (PDES) REGS 2014 requires the PDU for each financial year", "metadata": {"headings": [{"headings_0": {"content": "Regulation 3(1) of the PPDA (PDES) REGS 2014 requires the PDU for each financial year", "page": 38, "level": 2}}, {"headings_1": {"content": "12.1 Lack of a comprehensive procurement plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "to prepare an annual procurement plan for the procuring and disposing entity using the procurement plans of the user departments.", "metadata": {"headings": [{"headings_0": {"content": "Regulation 3(1) of the PPDA (PDES) REGS 2014 requires the PDU for each financial year", "page": 38, "level": 2}}, {"headings_1": {"content": "12.1 Lack of a comprehensive procurement plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Whereas the EGP module on the EGP system requires each procurement to be included in the procurement plan, I observed that only a few procurements on the approved", "metadata": {"headings": [{"headings_0": {"content": "Whereas the EGP module on the EGP system requires each procurement to be included in the procurement plan, I observed that only a few procurements on the approved", "page": 38, "level": 4}}, {"headings_1": {"content": "Regulation 3(1) of the PPDA (PDES) REGS 2014 requires the PDU for each financial year", "page": 38, "level": 2}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "annual procurement plan were uploaded onto the system. \nThis was due to failure by the Ministry PDU to embrace and comply with the PPDA procurement system.", "metadata": {"headings": [{"headings_0": {"content": "Whereas the EGP module on the EGP system requires each procurement to be included in the procurement plan, I observed that only a few procurements on the approved", "page": 38, "level": 4}}, {"headings_1": {"content": "Regulation 3(1) of the PPDA (PDES) REGS 2014 requires the PDU for each financial year", "page": 38, "level": 2}}, [{"headings_0": {"content": "Whereas the EGP module on the EGP system requires each procurement to be included in the procurement plan, I observed that only a few procurements on the approved", "page": 38, "level": 4}}, {"headings_1": {"content": "Regulation 3(1) of the PPDA (PDES) REGS 2014 requires the PDU for each financial year", "page": 38, "level": 2}}]], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "In absence of a comprehensive procurement plan, it is difficult to track and confirm that all procurements executed by the entity were provided for in the plan. Consequently, a", "metadata": {"headings": [{"headings_0": {"content": "In absence of a comprehensive procurement plan, it is difficult to track and confirm that all procurements executed by the entity were provided for in the plan. Consequently, a", "page": 38, "level": 4}}, {"headings_1": {"content": "Whereas the EGP module on the EGP system requires each procurement to be included in the procurement plan, I observed that only a few procurements on the approved", "page": 38, "level": 4}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "number of procurements could not be traced to the plan. \nThe Accounting officer explained that there was a comprehensive Procurement plan for GoU on the e-GP.", "metadata": {"headings": [{"headings_0": {"content": "In absence of a comprehensive procurement plan, it is difficult to track and confirm that all procurements executed by the entity were provided for in the plan. Consequently, a", "page": 38, "level": 4}}, {"headings_1": {"content": "Whereas the EGP module on the EGP system requires each procurement to be included in the procurement plan, I observed that only a few procurements on the approved", "page": 38, "level": 4}}, [{"headings_0": {"content": "In absence of a comprehensive procurement plan, it is difficult to track and confirm that all procurements executed by the entity were provided for in the plan. Consequently, a", "page": 38, "level": 4}}, {"headings_1": {"content": "Whereas the EGP module on the EGP system requires each procurement to be included in the procurement plan, I observed that only a few procurements on the approved", "page": 38, "level": 4}}]], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "The Accounting Officer\u2019s response notwithstanding, management availed a procurement plan from e-GP for verification. However, the plan did not have details such as the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer\u2019s response notwithstanding, management availed a procurement plan from e-GP for verification. However, the plan did not have details such as the", "page": 38, "level": 4}}, {"headings_1": {"content": "In absence of a comprehensive procurement plan, it is difficult to track and confirm that all procurements executed by the entity were provided for in the plan. Consequently, a", "page": 38, "level": 4}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "procurement method to be used, the commencement date, market estimates, user departments, quantity required among others", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer\u2019s response notwithstanding, management availed a procurement plan from e-GP for verification. However, the plan did not have details such as the", "page": 38, "level": 4}}, {"headings_1": {"content": "In absence of a comprehensive procurement plan, it is difficult to track and confirm that all procurements executed by the entity were provided for in the plan. Consequently, a", "page": 38, "level": 4}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "The Accounting Officer\u2019s response notwithstanding, management availed a procurement plan from e-GP for verification. However, the plan did not have details such as the", "page": 38, "level": 4}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the PDU together with the Heads of Programs/departments develop a comprehensive procurement plan approved by the Ministry top management, uploaded onto the EGP system and used as a reference", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the PDU together with the Heads of Programs/departments develop a comprehensive procurement plan approved by the Ministry top management, uploaded onto the EGP system and used as a reference", "page": 38, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "System was anticipated to result into a shift from a cumbersome centralized procurement system to a decentralized and participatory procurement system at the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the PDU together with the Heads of Programs/departments develop a comprehensive procurement plan approved by the Ministry top management, uploaded onto the EGP system and used as a reference", "page": 38, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "PDEs.", "metadata": {"headings": [{"headings_0": {"content": "PDEs.", "page": 39, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the PDU together with the Heads of Programs/departments develop a comprehensive procurement plan approved by the Ministry top management, uploaded onto the EGP system and used as a reference", "page": 38, "level": 4}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "A review of the online procurement files revealed the following anomalies;", "metadata": {"headings": [{"headings_0": {"content": "A review of the online procurement files revealed the following anomalies;", "page": 39, "level": 2}}, {"headings_1": {"content": "PDEs.", "page": 39, "level": 2}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "12.2.3 Failure to use the e-GP system", "metadata": {"headings": [{"headings_0": {"content": "12.2.3 Failure to use the e-GP system", "page": 39, "level": 2}}, {"headings_1": {"content": "A review of the online procurement files revealed the following anomalies;", "page": 39, "level": 2}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Despite the enrolment and utilization of the e-GP from May 2022 to execute procurements, an analysis of the procurement records indicated low usage of the e- GP", "metadata": {"headings": [{"headings_0": {"content": "Despite the enrolment and utilization of the e-GP from May 2022 to execute procurements, an analysis of the procurement records indicated low usage of the e- GP", "page": 39, "level": 4}}, {"headings_1": {"content": "12.2.3 Failure to use the e-GP system", "page": 39, "level": 2}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "system during the procurement process at the Ministry. Review of the procurements during the year indicated that;", "metadata": {"headings": [{"headings_0": {"content": "Despite the enrolment and utilization of the e-GP from May 2022 to execute procurements, an analysis of the procurement records indicated low usage of the e- GP", "page": 39, "level": 4}}, {"headings_1": {"content": "12.2.3 Failure to use the e-GP system", "page": 39, "level": 2}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Out of the 208 procurements for FY 22-23 that were initiated after 1 st July, 2022, 50 procurements were conducted on the e-GP system, 44 procurements were made outside the system, while 114 procurements were initiated in e-GP with no replies from", "metadata": {"headings": [{"headings_0": {"content": "Out of the 208 procurements for FY 22-23 that were initiated after 1 st July, 2022, 50 procurements were conducted on the e-GP system, 44 procurements were made outside the system, while 114 procurements were initiated in e-GP with no replies from", "page": 39, "level": 4}}, {"headings_1": {"content": "Despite the enrolment and utilization of the e-GP from May 2022 to execute procurements, an analysis of the procurement records indicated low usage of the e- GP", "page": 39, "level": 4}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "bidders hence the procurements did not proceed to final stage.", "metadata": {"headings": [{"headings_0": {"content": "Out of the 208 procurements for FY 22-23 that were initiated after 1 st July, 2022, 50 procurements were conducted on the e-GP system, 44 procurements were made outside the system, while 114 procurements were initiated in e-GP with no replies from", "page": 39, "level": 4}}, {"headings_1": {"content": "Despite the enrolment and utilization of the e-GP from May 2022 to execute procurements, an analysis of the procurement records indicated low usage of the e- GP", "page": 39, "level": 4}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Summary in the table below and Appendix VIII", "metadata": {"headings": [{"headings_0": {"content": "Summary in the table below and Appendix VIII", "page": 39, "level": 2}}, {"headings_1": {"content": "Out of the 208 procurements for FY 22-23 that were initiated after 1 st July, 2022, 50 procurements were conducted on the e-GP system, 44 procurements were made outside the system, while 114 procurements were initiated in e-GP with no replies from", "page": 39, "level": 4}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Table 18: Showing the summary of non-utilization of the EGP system", "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing the summary of non-utilization of the EGP system", "page": 39, "level": 2}}, {"headings_1": {"content": "Summary in the table below and Appendix VIII", "page": 39, "level": 2}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["Valid procurements-not in e-GP", "44", "11,938,328,796"], ["Valid procurements) procurements- in e-GP (inclusive of ongoing", "26", "3,219,734,348"], ["Micro procurements in e-GP that were responded to by bidders", "24", ""], ["(Cancelled) Procurements that were initiated but had no replies from bidders and thus the procurements did not proceed", "114", ""], ["**Total**", "**208**", "**15,158,063,144**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing the summary of non-utilization of the EGP system", "page": 39, "level": 2}}, {"headings_1": {"content": "Summary in the table below and Appendix VIII", "page": 39, "level": 2}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Item", "No", "Amount (UGX)"], "type": "table"}}, {"content": "I noted that 24 out of the 50 procurements were micro procurements. Another 44 micro procurements worth UGX.11, 938,328,796 were executed outside the e-GP system and only procurements worth UGX.3, 219,734,348 were conducted through", "metadata": {"headings": [{"headings_0": {"content": "I noted that 24 out of the 50 procurements were micro procurements. Another 44 micro procurements worth UGX.11, 938,328,796 were executed outside the e-GP system and only procurements worth UGX.3, 219,734,348 were conducted through", "page": 39, "level": 4}}, {"headings_1": {"content": "Table 18: Showing the summary of non-utilization of the EGP system", "page": 39, "level": 2}}], "page": 39, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "I noted that 24 out of the 50 procurements were micro procurements. Another 44 micro procurements worth UGX.11, 938,328,796 were executed outside the e-GP system and only procurements worth UGX.3, 219,734,348 were conducted through", "page": 39, "level": 4}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all procurements of MoH", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "I noted that 24 out of the 50 procurements were micro procurements. Another 44 micro procurements worth UGX.11, 938,328,796 were executed outside the e-GP system and only procurements worth UGX.3, 219,734,348 were conducted through", "page": 39, "level": 4}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "are executed through the e-GP system. In addition, the Officer should liase with PPDA to enable the approval process in the system for the", "metadata": {"headings": [{"headings_0": {"content": "are executed through the e-GP system. In addition, the Officer should liase with PPDA to enable the approval process in the system for the", "page": 40, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "are executed through the e-GP system. In addition, the Officer should liase with PPDA to enable the approval process in the system for the", "page": 40, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "11.2.1 Delayed procurements \u2013 UGX.3, 018,923,567", "metadata": {"headings": [{"headings_0": {"content": "11.2.1 Delayed procurements \u2013 UGX.3, 018,923,567", "page": 40, "level": 2}}, {"headings_1": {"content": "are executed through the e-GP system. In addition, the Officer should liase with PPDA to enable the approval process in the system for the", "page": 40, "level": 4}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Review of procurement files on the e-GP system revealed that the", "metadata": {"headings": [{"headings_0": {"content": "Review of procurement files on the e-GP system revealed that the", "page": 40, "level": 2}}, {"headings_1": {"content": "11.2.1 Delayed procurements \u2013 UGX.3, 018,923,567", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "procurement process stalled without justifiable cause for four (4) procurements valued at UGX. 3,018,923,567 as detailed in Appendix", "metadata": {"headings": [{"headings_0": {"content": "Review of procurement files on the e-GP system revealed that the", "page": 40, "level": 2}}, {"headings_1": {"content": "11.2.1 Delayed procurements \u2013 UGX.3, 018,923,567", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "IX.", "metadata": {"headings": [{"headings_0": {"content": "IX.", "page": 40, "level": 2}}, {"headings_1": {"content": "Review of procurement files on the e-GP system revealed that the", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Unnecessary delays in the procurement process affect timely service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Unnecessary delays in the procurement process affect timely service delivery.", "page": 40, "level": 2}}, {"headings_1": {"content": "IX.", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer explained that the procurements were not able", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the procurements were not able", "page": 40, "level": 2}}, {"headings_1": {"content": "Unnecessary delays in the procurement process affect timely service delivery.", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "to be completed within the F/Y 2022/23 and as such the system", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the procurements were not able", "page": 40, "level": 2}}, {"headings_1": {"content": "Unnecessary delays in the procurement process affect timely service delivery.", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "automatically terminated process. System users have been trained and", "metadata": {"headings": [{"headings_0": {"content": "automatically terminated process. System users have been trained and", "page": 40, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the procurements were not able", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "MoH is experiencing faster action.", "metadata": {"headings": [{"headings_0": {"content": "automatically terminated process. System users have been trained and", "page": 40, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the procurements were not able", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "However, I noted that the procurements were cancelled due to delays", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that the procurements were cancelled due to delays", "page": 40, "level": 2}}, {"headings_1": {"content": "automatically terminated process. System users have been trained and", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "in the completion process.", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that the procurements were cancelled due to delays", "page": 40, "level": 2}}, {"headings_1": {"content": "automatically terminated process. System users have been trained and", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "However, I noted that the procurements were cancelled due to delays", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting officer to ensure that the Head PDU should ensure timely execution of the procurements process on the system so", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "However, I noted that the procurements were cancelled due to delays", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "as not to derail the performance of Ministry deliverable", "metadata": {"headings": [{"headings_0": {"content": "as not to derail the performance of Ministry deliverable", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "John F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "John F. S. Muwanga", "page": 40, "level": 2}}, {"headings_1": {"content": "as not to derail the performance of Ministry deliverable", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 40, "level": 2}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 40, "level": 2}}], "page": 40, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 41, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 40, "level": 2}}], "page": 41, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Appendix I(a): Fully implemented Outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 41, "level": 2}}], "page": 41, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["**Human Capital Development**", "Population Health Safety and Management.", "Budget output 320070:M edical interns' Coordinati on", "12030105 Improve the functionality of the health system to deliver quality and affordable preventive, promotivecu rative and palliative health care services focusing on:", "12030105 Improve the functionality of the health system to deliver quality and affordable preventive, promotivecu rative and palliative health care services focusing on:", "Medical interns' Coordina tion", "Numbe r of medica l interns paid", "1690", "Medica l Interns oriente d, deploy ed, supervi sed and paid", "", "", "Fully implemented"], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**40,280, 000**", "**40,280, 000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 41, "level": 2}}], "page": 41, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Progra m / Output Descrip tion", "Indica tor", "Planne d output Target", "Activit ies", "Total Budget Out-put UGX \u2018000", "Total Out-put expendi ture UGX \u2018000", "Status of Implementation"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 41, "level": 2}}], "page": 41, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**Human Capital Development**", "Population Health Safety and Management.", "320078 Senior House Officer Coordinati on", "12030105 Improve the functionality of the health system to deliver quality and affordable preventive, promotive,c urative and palliative health care services focusing on", "12030105 Improve the functionality of the health system to deliver quality and affordable preventive, promotive,c urative and palliative health care services focusing on", "Senior House Officer Coordina tion", "No of Senior Health Officer s oriente d, deploy ed, supervi sed and paid", "762 Senior House Officers were paid a total of 10,830,00 0,000 (503contin uing and 259 first year).", "Senior Health Officer s oriente d, deploy ed, supervi sed and paid", "", "", "fully implemented"], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**10,830, 000**", "**10,828, 084**", ""], ["**Grand total**", "", "", "", "", "", "", "", "", "", "**51,110, 000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 41, "level": 2}}], "page": 42, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Progra m / Output Descrip tion", "Indica tor", "Planne d output Target", "Activit ies", "Total Budget Out-put UGX \u2018000", "Total Out-put expendi ture UGX \u2018000", "Status of Implementation"], "type": "table"}}, {"content": "Appendix I(b): Partially implemented outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 42, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["**Human Capital Developm ent**", "Population Health Safety and Management.", "Budget Output:0000 01 Audit and Risk Managemen t", "1.1 Strengthen Governance, manageme nt and effectivene ss of the health sector at all levels", "Carry out Internal Audits", "Procurement process reviewed", "Number procurements reviewed of", "60", "Review the procurement process Confirm there was value for money in procurement.", "", "", "Fully implemented"], [null, null, null, null, null, "Accountability reports reviewed.", "Number of Accountability Reports reviewed.", "10", "Review Accountabilities of", "", "", "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 42, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 42, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "MIS Systems reviewed", "Number Systems reviewed. of MIS", "20", "Review of the Management Information Systems.", "", "", "Not implemented"], [null, null, null, null, null, "Performance of departments reviewed.", "Number of departments reviewed for compliance.", "4", "Departmental work plans and activity reports reviewed, Inspections carried out confirm compliance. to", "", "", "Not implemented"], [null, null, null, null, null, "Staff list and payroll reconciled", "Number reconciliation reports generated of", "4", "Analytical review of MOH staff lists and payrolls", "", "", "Not implemented"], [null, null, null, null, null, "Financial reports reviewed", "Number of financial reports reviewed", "2", "of and year Review Semiannual end of financial reports.", "", "", "Not implemented"], [null, null, null, null, null, "Stores management review reports.", "Number of times stores management processes are reviewed.", "2", "Review management processes. stores", "", "", "Not implemented"], [null, null, null, null, null, "management processes reviewed.", "management processes reviewed.", "", "Management Processes.", "", "", "Not implemented"], [null, null, null, null, null, "Fleet management processes reviewed.", "Number of management processes reviewed. fleet", "1", "Review of Fleet Management Process", "", "", "Not implemented"], [null, null, null, null, null, "Construction works reviewed.", "Number of procurement files and inspection of construction works reviewed.", "1", "Review of procurement files and Inspection of construction works to confirm compliance.", "", "", "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 43, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 43, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "Recommenda tions, status and Implementati ons by management reviewed.", "Recommendatio status Implementations management reviewed. ns, and by", "2", "Review status of recommendatio ns and Implementation by management.", "", "", "Not implemented"], [null, null, null, null, null, "Unit Work plan Generated .", "Number of Unit work plans generated.", "1", "Work plan", "", "", "Fully implemented"], ["**TOTAL BUDGET OUTPUT COST**", "", "", "", "", "", "", "", "", "**751,12 9**", "**568,30 6**", ""], ["**Program**", "**Sub-program**", "**Budget Output**", "**MoH Strategic Plan Interventi on Area**", "**Strategi c Plan Action**", "**Program/o utput description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", "**Status of Implement ation**"], ["**Human Capital Developm ent**", "Population Health Safety and Management.", "Budget Output:3200 58 Disease Surveillance, epidemic preparednes s and Response", "4.1 Develop national capacity for integrate d disease surveillan ce and managem ent of national and global health risks.", "Epidemic s detected and controlle d timely", "", "", "", "", "", "", ""], [null, null, null, null, null, "3 regions and 20 districts throughout the year on IDSR", "Number of regions and districts trained on IDSR 3rdEdition", "4 regions and 20 districts throughout the year", "Regional and district level trainings for IDSR 3rd Edition", null, null, "fully implemented"], [null, null, null, null, null, "20 districts suported each quarter on IDSR core functions", "Number of districts supervised based on IDSR core functions", "5 districts suported each quarter on IDSR core functions", "HMIS Conduct technical support supervision on core functions of IDSR in 20 districts in and disease specific surveillance i (Districts be determined at the end each quarter 2021 /2022). to", null, null, "fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 44, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 44, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "2 data quality assessments to be done in the 1st and 3rd quarter", "Number of surveillance data quality assessment s done", "2 data quality assessment s to be done in the 1st and 3rd quarter", "Conduct weekly surveillance data quality assessments", "", "", "fully implemented"], [null, null, null, null, null, "20 districts covered by the end of the year", "Number of districts with Oriented data managers on surveillance reporting, data analysis, use and other existing surveillance electronic systems / data bases such as mTrac, e- IDSR", "5 districts covered in each quarter", "data in Conduct orientation of District based surveillance Managers surveillance reporting, analysis, use and other surveillance electronic systems / data bases such as mTrac, e- IDSR existing data", null, null, "Partially implemented"], [null, null, null, null, null, "1 National Multi- sectoral PHE conference held", "National sectoral conference held Multi- PHE", "1 National Multi- sectoral PHE conference held", "Conduct an annual national multi- sectoral Public Health Emergencies conference for experiences and data sharing among researchers and Public health practioners", null, null, "Not implemented"], [null, null, null, null, null, "16 districts with VHTs trained on CBDS", "Number of districts with VHTs trained on Community Based Disease Surveillance (CBDS)", "16 districts with VHTs trained on CBDS", "Train village health teams (VHTs) on Community based disease surveillance (CBDS)", null, null, "Partially implemented"], [null, null, null, null, null, "Investigation of all rumours/ale rts received", "Proportion investigated rumours/ale rts of", "Investigatio n of all rumours/al e rts received", "Conduct investigation rumors/alert s of", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 45, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 45, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "52 Weekly Bulletins published and shared to all surveillance stakeholders byu the end of the year", "Number of weekly surveillance Bulletins produced and shared", "12 Weekly Bulletins published and shared to all surveillance stakeholder s in each Quarter", "weekly verification, validation and Analysis of the weekly epidemiologi data reported by facilities basing on the thresholds and alerts for timely action cal", "", "", "fully implemented"], [null, null, null, null, null, "30 high risk/weak districts supported to prevent, mitigate or prepare to respond to PHEs", "Number of high risk/weak districts supported to prevent and respond to PHEs", "30 high risk/weak districts supported to prevent, mitigate or prepare to respond to PHEs", "Support high risk/weak districts to prevent, mitigate or prepare to respond to PHEs", null, null, "Partially implemented"], [null, null, null, null, null, "15 districts provided with emergency support to respond/con trol PHEs", "No. of of distrits provided with emergency support to respond/con trol PHEs", "15 districts provided with emergency support to respond/co n trol PHEs", "Provide emergency Support to districts at highest risk respond/con trol PHEs", null, null, "Partially implemented"], [null, null, null, null, null, "3 Risk/needs assessment conducted by the end of the year", "Risk/needs assessment conducted", "Risk/needs assessment conducted", "Conduct needs/risk assesssment and operation reseach", null, null, "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 46, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 46, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "2 districts supported and capacity built to prevention, mitigation and response to PHEs (Public Health Emergencies ) in the 1st and 3rd quarter", "Number of districts with built capacity for prevention, mitigation and response to PHEs", "2 districts supported", "Build capacity for prevention, mitigation response to PHEs and", "", "", "Partially implemented"], [null, null, null, null, null, "Reviewed and updated the NICCP in the 1st and 3rd quarter", "Reviewed and updated the NICCP in the 1st and 3rd quarter", "Reviewed and updated the NICCP in the 1st and 3rd quarter", "Review and update the National Integrated Cholera Control Plan (NICCP) 2017/18 - 2021/22", null, null, "Not implemented"], [null, null, null, null, null, "AAR and NAPHS reviewed", "AAR and reviewed NAPHS", "AAR and NAPHS reviewed", "Review AAR and NAPHS", null, null, "Not implemented"], [null, null, null, null, null, "12 districts in the cattle corridor that boarder game parks and water bodies trained/form ed OH teams vy the end of the year", "Number of high risk districts with functional OH teams", "3 districts in the cattle corridor that boarder game parks and water bodies trained/for m ed OH teams each quarter", "Facilitate formation and training of District One Health (OH) teams in high risk cattle corridor districts", null, null, "fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 47, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 47, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "12 high risk districts supervised and supported on prevention and control of zoonotic diseases", "Number of high risk districts supervised and supported on prevention and control of zoonotic diseases", "4 high risk districts supervised and supported on prevention and control of zoonotic diseases each quarter", "Conduct technical support supervision on prevention and control of zoonotic diseases in high risk cattle corridor districts", "", "", "fully implemented"], [null, null, null, null, null, "Commemora ting annual International rabies and veterinary health days", "World rabies day and world veterinary day commemor ated", "Commemor a ting annual Internation al rabies and veterinary health days", "Commemora International National diseases events ting and zoonotic", null, null, "fully implemented"], [null, null, null, null, null, "Monitoring and evaluation prevention and control of zoonotic diseases 12 districts", "Number sessions conducted of M&E", "3 districts covered in each quaretr", "Conduct monitoring and evaluation on prevention and control of zoonotic diseases", null, null, "fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 48, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 48, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "Functionalize 4 regional EOCs through Capacity building, equipping, staffing of the EOCs to ensure inkage and use of information generated from other sectors", "No. of Regional EOCs Functionalized", "1 Regional EOC functional per quarter through Capacity building, equipping, staffing of the EOCs to ensure linkage and use of information generated from other sectors", "Building capacity, equipping, staffing of the EOCs to ensure linkage and use of information generated from other sectors", "", "", "Not implemented"], [null, null, null, null, null, "20 points of entry (PoE) covered by the end of the year", "Number supported of PoE", "5 points of entry (PoE) covered each quarter", "Conduct support supervision and mentorships to the 3 designated PoE, Map and assess capacity for the rest of PoEs", null, null, "fully implemented"], [null, null, null, null, null, "8 PoEs supported to develop PHERP at the end of the year", "Number of PoE with specific PHERPs", "2 PoE supported to develop PHERP each quarter", "Develop PoE specific Public Health Emergency Plan (PHERP) for 8 PoE", null, null, "Partially implemented"], [null, null, null, null, null, "Designate 5 PoE - Elegu, Malaba, Mirama Hills, Kyanika and Mutukula", "Number designated of PoE", "Designate 5 PoE - Elegu, Malaba, Mirama Hills, Kyanika and Mutukula", "Designate PoE to strengthen IHR 2005", null, null, "fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 49, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 49, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "Establish an emergen cy fund readily accessibl e to support all relevant sectors to carry out immediat e investigat ion of outbreak s", "Procure /Distribute /Supply Emergency Medical Supplies for PHE's", "Emergency Medical for PHE's Supplies procured snd distribued", "Emergency Medical for PHE's Supplies procured snd distribued", "Procure/Distribute// Supply Emergency Medical Supplies for PHE's", "", "", "Not implemented"], [null, null, null, null, null, "Functionaliza tion of the Regional Support Teams ( RSTs) in health sub regions", "Number of of the Regional 14 Support Teams ( RSTs) Functionaliz ed", "Functionali za tion of the Regional 14 Support Teams ( RSTs)", "Constituting and functionaliza tion of the Regional Support Teams ( RSTs)", null, null, "Not implemented"], [null, null, null, null, "Consultat ive meetings held and protocols develope d and signed", "Protocols on disaster and Public Health Emergency developed", "Number of protocols on disaster and Public Health Emergency developed", "Develop at least 2 protocols on disaster and Public Health Emergency", "Conduct Consultative meetings to develop protocols disaster and Public Health Emergency", null, null, "Not implemented"], [null, null, null, null, "Attend regional and cross border mmeting s held as mechanis ms to inform disaster response", "Regional and cross border meetings held as a mechanisms to inform disaster response", "Number of regional and cross border meetings held to inform disaster response", "Hold and attend at least 4 regional and cross border meetings as a mechanism s to inform disaster response", "Attend regional and cross border meetings held as a mechanisms at regional to inform disaster response", null, null, "Not implemented"], [null, "", "", "", "", "", "", "", "", "**1,246,9 28**", "**1,069,4 26**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 50, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "MoH Strategic Plan Interventio n Area", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 50, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["Population Health Safety and Management.", "5.2 Improv ed capacit y for operati on and mainte nance of medical equip ment and solar systems", "Operati onalize the Regiona l Medical Equipm ent mainten ance worksh ops to ensure equipm ent and solar systems mainten ance", "Facilitie s Manag ement", "% of availa ble equip ment in good worki ng condit ion", "70% of availabl e medical equipm ent kept in good workin g conditi on in health facilitie s in central region - Entebb e, CUFH- Naguru and Kayung a RRHs, Nakase ke, Gombe, Luwero & Kawolo GHs, 20HCIV s and 30 HCIIIs in central region.", "Carry out maintenanc e of medical equipment and Plants in HFs in central region by Engineers/T echnicians HID/Wabigal workshop; provide support to other equipment workshops. from o and regional", "", "", "fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 51, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Sub-program", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 51, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "worksh ops to ensure equipm ent and solar systems mainten ance", "Facilitie s Manag ement", "Quart erly super vision and monit oring report s", "Conduct quarterly technic al supervi sion and health infrastr ucture perfor mance monito ring assess ment visits", "of Carry out quarterly technical support supervision and monitoring Health infrastructure projects equipment maintenanc e. and", "", "", "Partially Implemented"], [null, null, null, null, "Operati onalize the Regiona l Medical Equipm ent mainten ance worksh ops to ensure equipm ent and solar systems", "Facilitie s Manag ement", "Operation Up tim e", "Well maintained Oxygen plants with 98% up time", "Procure Contract for Maintenanc e of ultrasound scanners & x-ray machines & accessories", null, null, "Not Implemented"], [null, null, null, null, "Operati onalize the Regiona l Medical Equipm ent mainten ance worksh ops to ensure equipm ent and", "Facilitie s Manag ement", "% of availa ble equip ment in good worki ng condit ion", "Well maintained solar system s in 329 health centre s in 24 Districts", "Maintain solar systems in ERT Project Districts and procure solar systems spare parts.", null, null, "Partially Implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 52, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 52, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "solar systems mainten", "", "", "", "", "", "", ""], [null, null, null, null, "Operati onalize the Regiona l Medical Equipm ent mainten ance worksh ops to ensure equipm ent and solar systems maintenc e", "Facilitie s Management", "Opera tion Up tim e", "Well maintai ned Oxygen plants with 98% up time", "Procure and execute maintenanc e contracts for oxygen plants in NRHs and RRHs.", null, null, "Not implemented"], [null, null, null, null, "Operati onalize the Regiona l Medical Equipm ent mainten ance worksh ops to ensure equipm ent and solar systems", "Facilitie s Manag ement", "% of availa ble equip ment in good worki ng condit ion", "Assorte d medical equipm ent spare parts procure d", "Procure spare parts for medical equipment repair & maintenanc e", null, null, "fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 53, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "50", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 53, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "mainten", "", "", "", "", "", "", ""], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**993,27 9,136**", "**4,575,5 74**", ""], ["**Program**", "**Sub-program**", "**Budget Output: 320059 Emergency Care Services**", "**MoH Strategic Plan Interventio n Area**", "**Strategi c Plan Action**", "**Program / Output Description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", "**Status of Implement ation**"], ["**Human Capital Developm ent**", "Population Health Safety and Management.", null, "3.9 Strengthen an emergency medical service and referral system", "Procurem ent and distributi on of ambulanc es and related accessori es", "EMS Office maintained and facilitated", "Percentage of General EMS administrativ e expenses covered", "1pc Dispenser", "Procure 1pc Water dispenser -", "", "", "Not Implemented"], [null, null, null, null, null, null, null, "3pcs Four door file cabinet 1pc Four drawer filing cabinet", "Procure 3pcs- Four door file cabinet Procure 1pc- Four drawer filing cabinet", null, null, "Not Implemented"], [null, null, null, null, null, null, null, "3 laptops", "Procurement of Computer Supplies (3 Laptops)", null, null, "Not Implemented"], [null, null, null, null, null, null, null, "2 Office vehicles", "2 office vehicles maintained and repaired", null, null, "fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 54, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 54, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "Training of EMS cadres", "Regional ambulance teams training in Basic Emergency Care conducted", "Number of Regional ambulance teams trained Basic Emergency Care in", "100 Regional ambulance teams trained in Basic Emergency Care", "Training of the regional ambulance teams in BEC", "", "", "fully implemented"], [null, null, null, null, "Dissemin ation of the EMS Policy , Strategic Plan and Other documen ts 2020/21 -24/25", "EMS policy,Strateg ic plan documents printed and disseminated", "Number of policy and Strategic plan documents printed Number of dissemination meetings conducted", "3000 EMS policy and strategic plan documents printed and 5 disseminati on meetings conducted", "Printing and Disseminatio n of the EMS Policy, Strategic Plan and National Ambulance Standards and Norms in 5 Regions", null, null, "fully implemented"], [null, null, null, null, "Conduct Monthly technical supervisi on and mentorsh ip visits by all departme nts", "Support Supervision for supervision visits for hospital and pre-hospital emergency care services conducted", "Number of support Supervision for Hospital Pre- hspital Emergency Care Services and", "2", "Conduct Support Supervision for Hospital and Pre- hspital Emergency Care Services", null, null, "Fully implemented"], [null, null, null, null, "Ambulan ce Support Services to Public Health Emergen cies and National Events conducte d", "Number of Ambulances dispatched for Public Health Emergencies and National Events Staff Training", "Emergency medical services provided during public health emergencies and national events provided", "10", "Provide and coordinate emergency medical services during public health emergencies and national events", null, null, "fully implemented"], [null, null, null, null, "Staff Training", "Staff trained", "Staff capacity built", "2", "Build staff capacity", null, null, "fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 55, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "52", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 55, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "Operatio nalizatio n of the national ambulanc e system", "National ambulance system operationaliz e d", "No vehicles maintained Ambulance fueled and", "Ambulance vehicles fueled and maintained 14 Boat ambulance s fueled and maintained Staff allowances paid Ambulance station maintained 123", "Fuel and maintain 123 Ambulance vehicles Fuel and maintain 14 Boat ambulances Pay ambulance staff allowances Maintain ambulance station", "", "", "fully implemented"], [null, null, null, null, null, null, null, null, "Fuel and maintain 14 Boat ambulances Pay ambulance staff allowances Maintain ambulance station", null, null, "fully implemented"], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**5,058,3 88**", "**4,508,2 36**", ""], ["**Program**", "**Sub-program**", "**Budget output Descriptio n**", "**MoH Strategic Plan Interventio n Area**", "**Strategi c Plan Action**", "**Program / Output Description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", "**Status of Implement ation**"], ["**Human Capital Developm ent**", "Population Health Safety and Management.", "Budget output 320056: Community Health service", "Developmen t and disseminatio n of standards, guidelines and SoPs", "Stakehol der consultati on", "Training manuls developed and disseminated", "Number of training manual developed", "10", "Printing dissemin manuals and tion of", "", "", "partially implemented"], [null, null, null, "Strengthe n Supervision and mentorshi p", "Conduct monthly technical supervisi on and mentorsh ip visits", "Regional Technical Supervis ory Structure s establish ed to support District Health Service delivery", "Number of Regional Supervisory Structures established", "8", "conduct visits establish supervisory teams", null, null, "partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 56, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "53", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 56, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "Number Health Sub\\_progr ams, political oversight visits undertaken", "Number Health Sub\\_progr ams, political oversight visits undertake n", "6", "oversight visits", "", "", "Not implemented"], [null, null, null, null, null, "Number Quarterly integrated supervisio n visits undertaken", "Number Quarterly integrated supervision visits undertaken", "4", "provide support to districts technical", null, null, "Not implemented"], [null, null, null, "Strengthe n the Communit y Health program Health Surverys", "Dissemin a tion of CHEW policy and strategic plan, capacity building and tooling of the CHEWs", "% of CHEWs operatio nal", "CHEW policy and strategy approved and operation alized", "Implement ation", "Printing policy dissemination of the and", null, null, "Not implemented"], [null, null, null, null, "Review and dissemin at e the VHT guideline s", "Revised VHT guideline s (provide for youth inclusion with emphasis on gender)", "Updated VHT guidelines, Number of VHT guideline copies printed", "1", "stakehold consultati writing sessions er on", null, null, "Not implemented"], [null, null, null, null, null, "Functional VHTs", "Trained and tooled VHTs (Number)", "10000", "Review and Update training Curriculum", null, null, "fully implemented"], [null, null, null, null, null, null, null, null, "Hold national TOT", null, null, "Not implemented"], [null, null, null, null, null, null, null, null, "Hold regional TOT", null, null, "partially implemented"], [null, null, null, null, null, null, null, null, "Retrain VHTs", null, null, "partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 57, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 57, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "", "", "supervisio n of VHT training at LG level", "", "", "Not implemented"], [null, null, null, null, null, null, null, null, "procure toolkits supplies VHT and", null, null, "fully implemented"], [null, null, null, null, null, null, null, null, "supplying the toolkits to the VHTs", null, null, "fully implemented"], [null, null, null, null, "Provision of VHT registers, reporting forms", "reporting tools supplied", "Number of reporting tools supplied", "", "printing and distribution of reporting tools", null, null, "Not implemented"], [null, null, null, null, "Conduct Health Surveys", "Conduct Health Surveys", "Number Surveys Conducted of Health", "3", "", null, null, "Not implemented"], [null, null, null, "Conduct Operation al research", "Carry out research", "Research conducted and publishe d", "Number of Researche s / studies conducted", "10", "print results research", null, null, "Not implemented"], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**520,34 1**", "**501,36 0**", ""], ["**Program**", "**Sub-program**", "**Budget output Descriptio n**", "**MoH Strategic Plan Interventio n Area**", "**Strategi c Plan Action**", "**Program / Output Description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", "**Status of Implement ation**"], ["**Human Capital Developm ent**", "Population Health Safety and Management.", "Budget Output:3200 52 Care and Treatment Coordination", "", "", "", "", "", "", "", "", ""], [null, null, null, null, null, "Technical Support Supervision", "Inspection of dental clinics", "40", "Inspection of dental clinics", null, null, "partially implemented"], [null, null, null, null, null, null, "supervision hospitals of", "40", "supervision of hospitals", null, null, "partially implemented"], [null, null, null, null, null, null, "Supervision of LLHFs", "200", "Supervision of LLHFs", null, null, "partially implemented"], [null, null, null, null, null, null, "Supervision of centres of Palliative care for Morphine supply chain", "13", "Supervision of centres of Palliative care for Morphine supply chain", null, null, "partially implemented"], [null, null, null, null, null, "Develop/revie w/print/disse minate", "Develop oral health guidelines", "4 Stakeholde rs meetings", "Develop oral health guidelines", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 58, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "55", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 58, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "Policies, guidelines and SOPs", "Develop palliative care POLICY and guidelines", "4 Stakeholde rs meetings", "Develop palliative care POLICY and guidelines", "", "", "Not implemented"], [null, null, null, null, null, null, "develop guidelines for hospitals and LLHFs (UCG)", "4 Stakeholde rs meetings", "develop guidelines for hospitals and LLHFs (UCG)", null, null, "Not implemented"], [null, null, null, null, null, null, "launching guidelines", "3conferenc e", "launching guidelines", null, null, "Not implemented"], [null, null, null, null, null, "Cordinate Operational research", "Rapid assessment of oral health services", "4", "oral Rapid assessment of health services", null, null, "Not implemented"], [null, null, null, null, null, null, "of of evaluation utilization guidelines/SOPs", "2", "evaluation utilization guidelines/SOPs of of", null, null, "Not implemented"], [null, null, null, null, null, null, "Assessment of IPC in hospitals", "4", "Assessment of IPC in hospitals", null, null, "Not implemented"], [null, null, null, null, null, "SPECIALIIST S OUTREACH AND CAMPS", "Cordinate camps dental", "20", "Cordinate dental camps", null, null, "Not implemented"], [null, null, null, null, null, null, "supervise screening camps cancer", "4", "supervise screening camps cancer", null, null, "Not implemented"], [null, null, null, null, null, null, "screening diseases for oral", "20 visit schools and 100 teachers sensitized", "screening for oral diseases", null, null, "Not implemented"], [null, null, null, null, null, "Commemorat e World Health Days", "World palliative care day", "1", "World care day palliative", null, null, "Not Implemented"], [null, null, null, null, null, null, "World Oral HEALTH day", "1", "World Oral HEALTH day", null, null, "fully implemented"], [null, null, null, null, null, null, "world HEPATITIS DAY", "1", "world HEPATITIS DAY", null, null, "Not implemented"], [null, null, null, null, null, null, "WORLD HEALTH DAY", "1", "WORLD DAY HEALTH", null, null, "Fully implemented"], [null, null, null, null, null, null, "FISTULA DAY", "1", "FISTULA DAY", null, null, "Fully implemented"], [null, null, null, null, null, "works on protocols in health facilities", "seminars", "4", "seminars", null, null, "fully implemented"], [null, null, null, null, null, null, "CME -Palliative care", "4", "CME -Palliative care", null, null, "fully implemented"], [null, null, null, null, null, null, "Workshop", "4", "Workshop", null, null, "fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 59, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "56", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 59, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "Strengthenin g PPP Cordinations", "WHO meetings", "4", "WHO meetings", "", "", "Not implemented"], [null, null, null, null, null, null, "regional/ local patners meetings", "4", "regional/ patners meetings local", null, null, "Not Implemented"], [null, null, null, null, null, "cordinate Medical board", "meettings referral", "12", "meettings referral", null, null, "partially implemented"], [null, null, null, null, null, null, "meetings retiremrnt", "24", "meetings retiremrnt", null, null, "partially implemented"], [null, null, null, null, null, "develop, review data monitoring tools", "Data collection", "10", "Data collection", null, null, "Not implemented"], [null, null, null, null, null, null, "print protocols", "4", "print protocols", null, null, "Not implemented"], [null, null, null, null, null, null, "disseminate guidelines", "10", "disseminate guidelines", null, null, "Not implemented"], [null, null, null, null, null, null, "train health workers in number of didtricts", "60", "train health workers in number of didtricts", null, null, "Not implemented"], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**4,031,0 37**", "**3,891,7 76**", ""], ["**Program**", "**Sub-program**", "**Budget output Descriptio n**", "**MoH Strategic Plan Interventio n Area**", "**Strategi c Plan Action**", "**Program / Output Description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", "**Status of Implement ation**"], ["**Human Capital Developm ent**", "Population Health Safety and Management.", "Budget Output: 320061 Environment al Health Services", "Revitalize Public Health Inspection (PH) in collaboration with MDAs to accelerate WASH (Rural and Urban) improvemen t", "Stakehol ders consultati on and procurem ent of consultan t to review PH Statutory instrume nts (SIs). Printing and dissemin", "Public Health Sanitation Statutory instruments reviewed", "Percentage of sanitation/inspection related Statutory Instruments reviewed", "2 Statutory Instrument s", "Consultant and supervised hired", "", "", "Not implemented"], [null, null, null, null, null, "Stakeholders consultations to review PH statutory instruments conducted", "Percentage of PH Regulations review Consultative meetings held", "10 meetings", "Hold Consultative meetings with stakeholders involved in sanitation related PH Regulations development review and", null, null, "partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 60, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 60, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "ation of the EHSP", "Dessiminatio n of Public Health Statutory Instruments done to local governments", "Percentage of Districts/Urban Local Gov'ts where dissemination of reviewed Statutory instruments has been done", "20 Districts and 8 Cities", "Disseminate reviewed SIs Districts/Urban Local Gov'ts and other stakeholders to", "", "", "Not implemented"], [null, null, null, null, null, "Environmenta l Health workers equipped with skills to apply PH statutory instruments in Public inspections and enforcement as welll as to formulate sanitation related ordinances", "of Proportion of health workers oriented on use Statutory Instruments for PH inspections and enforcement", "140 Health inspectorat e staff (100 in districts and 40 in cities)", "staff Holding orientation workshops for Env./Health inspectorate on sanitation PH inspections enforcement guide formulation sanitation ordinances and and on of", null, null, "Not implemented"], [null, null, null, null, null, "Development of the Env. Health Strategic plan completed", "Env. Health Strategic plan completed", "", "Holding EHSP development workshops", null, null, "Not implemented"], [null, null, null, null, null, null, "Copies of Env. Health Strategic Plan printed and disseminated", "Env. Health Strategic Plan disseminat ed in 28 Local Gov\u2019ts (20 Districts and 8 cities)", "Dissemination meeting for Env. Health Plan Strategic", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 61, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "58", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 61, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "Increase access to inclusive WASH with emphasis on increasing access to improved sanitation and Basic Hand hygiene", "Advocacy and awarenes s building to new LG leaders and partners to prioritize ISH funding", "Advocacy/aw areness building meetings undertaken", "Updated WASH partners' inventory in place", "At least 20 WASH partners engaged to support EHD services", "Updating of inventory for Partners involved in sanitation activities at National level", "", "", "fully implemented"], [null, null, null, null, null, null, "Proportion of WASH stakeholders aware of and operating in line with provisions of the ODF Roadmap", "", "to Dissemination of the Basic Sanitation/ODF Roadmap Partners", null, null, "Not implemented"], [null, null, null, null, null, null, "Proportion of districts where dissemination of Road map has been done", "", "Dissemination of the Basic Sanitation/ODF Roadmap districts to", null, null, "Not implemented"], [null, null, null, null, null, null, "Proportion of LGs where advocacy/awareness building activities have been conducted", "Atleast 50% of Districts supported able to report using MIS", "Orientation of healthworkers with Basic sanitation/ODF Roadmap at district level", null, null, "Not implemented"], [null, null, null, null, "Support IPC- WASH in HCFs and Communi ties", null, "Proportion of districts having IPC/WASH intervention in HCFs done", "50% of the districts having WASH in HCFs done", "Conduct assessments HCFs WASH in", null, null, "partially implemented"], [null, null, null, null, null, null, "Percentage of districts conducting training of H/wkers on WASH-FIT in HCFs", "50% districts conducting training of H/wkers on WASH-FIT in HCFs", "Training H/wkers on WASH-FIT in HCFs", null, null, "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 62, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "59", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 62, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "Number of districts receiving support supervision HCFs on WASH-FIT methodology", "50 districts receiving support supervision HCFs on WASH-FIT methodolo gy", "Support supervision HCFs on WASH-FIT methodology", "", "", "partially implemented"], [null, null, null, null, null, null, "Number of districts supported with advocacy on WASH in HCFs", "50% districts supported with advocacy on WASH in HCFs", "Support district advocacy on WASH in HCFs", null, null, "partially implemented"], [null, null, null, null, "SBC for Sanitatio n and hygiene improve ment", null, "Percentage of districts that received training on market based sanitation", "H/workers in 16 districts trained on market based sanitation", "Training of health workers 16 districts on market based sanitation in", null, null, "Not implemented"], [null, null, null, null, null, null, "Percentage of districts supported in conducting market based sanitation", "16 districts supported in conducting market based sanitation", "Support districts in conducting market based sanitation", null, null, "Not implemented"], [null, null, null, null, null, null, "2 sets of appropriate IEC materials for sanitation and hygiene promotion developed", "2 sets of appropriate IEC materials for sanitation and hygiene promotion developed", "Develop appropriate materials sanitation hygiene promotion IEC for and", null, null, "fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 63, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "60", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 63, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "120 comunties triggered on proper hand washing with soap", "120 comunties triggered on proper hand washing with soap", "Trigger communities practice washing with soap to hand", "", "", "partially implemented"], [null, null, null, null, null, null, "1000 IEC material on sanitation sent to 30 districts", "1000 IEC material on sanitation sent to 30 districts", "Support with IEC materials Sanitation Districts appropriate for", null, null, "partially implemented"], [null, null, null, null, "Commem oration of Sanitatio n Week", "Sanitation week commemorati ons conducted", "Proportion of districts successfully conducting activities for commemoration of sanitation week", "All districts reporting commemor ation of sanitation week", "Sanitation week commemoration activities conducted", null, null, "Fully implemented"], [null, null, null, null, "Hold monthly sanitation days", "Districts supported to initiate and conduct sanitation days (general cleaning at montly intervals)", "Proportion of districts carrying out monthly cleaning activities", "100 Districts and 20 urban local governmen ts conducting sanitation days every month", "Support District develop advocacy tools and support monthly sanitation/cleaning days activities", null, null, "Not implemented"], [null, null, null, "Improved monitoring of Sanitation and Hygiene", "Concept note developm ent, procure consultan tnt, consultati ve", "Sanitation and Hygiene Management Information System Developed utilised to collect anad analyze data", "Percentage of Districts using MIS to report Sanitation data", "136 health workers in 50% of districts oriented in the use of MIS for reporting", "Conduct consultative meetings between consultant stakeholders and", null, null, "Not implemented"], [null, null, null, null, null, null, null, null, "Developing Testing prototype districts and of MIS in", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 64, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "61", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 64, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "meetings develop ment, capacity building and roll out of the MIS for hygiene", "", "", "", "Health Integrating of MIS in Management Information System (HMIS)", "", "", "Not implemented"], [null, null, null, null, null, null, null, null, "Equip districts with MIS computers and assortment of accessories", null, null, "Not implemented"], [null, null, null, null, null, null, null, null, "Orient and support districts adopt and use MIS", null, null, "Not implemented"], [null, null, null, null, null, null, null, null, "Rolling out of the System", null, null, "Not implemented"], [null, null, null, null, null, null, null, null, "Follow up technical support visits to districts to guide in the use of the MIS", null, null, "Not implemented"], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**1,024,6 25**", "**898,27 9**", ""], ["**Program**", "**Sub-program**", "**Budget Output**", "**MoH Strategic Plan Intervent ion Area**", "**Strategi c Plan Action**", "**Program / Output Description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", ""], ["**Human Capital Developm ent**", "Population Health Safety and Management.", "Budget Output:3200 76 Reproductiv e and Infant Health Services", "Improve nutrition and food safety with emphasis on children aged under 5, school", "Stakehol der consultati on developm ent and dissemin ation of", "School Health service standards developed and disseminated", "1\\) School service standards place Health in", "Copy of the School service standards in place", "Consultative meetings held to finalize the school heatlth service standards and their dissemination at National level", "", "", "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 65, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "62", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 65, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "children, adolescents, pregnant and lactating women and vulnerable groups", "the school health standard s and guideline s", "", "2\\) Number of national inter- sectoral dissemination meetings held", "3 National disseminati on meetings", "Printing of School Health standards and guidelines", "", "", "Not implemented"], [null, null, null, null, null, null, "3\\) Number of regional dissemination meetings held", "16 Regional disseminati on meetings", "Disseminati on of the School Health Service standards at national (n=3) and regional level (n=16)", null, null, "Not implemented"], [null, null, null, null, null, "School Health service standards developed and disseminated", "School Health Training Curricula in place.", "Copy of the School Health Training Curricula in place.", "Conduct stakeholder meetings to review and update the school health training curriculum", null, null, "Not implemented"], [null, null, null, null, null, null, null, null, "Printing of School Health standards and guidelines", null, null, "Not implemented"], [null, null, null, null, null, null, null, null, "Conduct National Level TOTs, and a pre-test for the School Health Training Curriculum.", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 66, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "63", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 66, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "School visits and sensitizat ion on provision of nutritious meals.", "National School Feeding Menu developed and disseminated.", "1\\) National School Feeding menu in place. 2\\) Number of national inter-sectoral dissemination meetings held 3\\) Number of regional disseminati on meetings held", "A copy of National School Feeding menu in place. 3 National disseminati on meetings 16 Regional dissemina tion meetings", "Conduct 5 stakeholder meetings to develop and finalize the National School Feeding Menu . Securing approval from the TMC", "", "", "Not implemented"], [null, null, null, null, null, null, null, null, "Disseminati on of the RMNCAH sharpened Plan at national (n=3) and regional level (n=16", null, null, "Not implemented"], [null, null, null, null, "RMNCAH partners and stakehold ers coordinat ed and aligned through the MCH TWG meetings", "Number of Policy issues emerging and followed through to completion", "Number of monthly MCH meetings held TWG", "12", "Convene monthly MCH TWG meetings", null, null, "Not implemented"], [null, null, null, null, null, null, null, "", "RMNCAH kit Hold advocacy stakeholder meetings national level at", null, null, "Not implemented"], [null, null, null, null, "Review progress in RMNCAH implemen ta tion through annual RMNCAH assembly", "Annual RMNCAH assembly held", "Annual assembly held RMNCAH", "1", "Convene the annual RMNCAH assembly", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 67, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "64", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 67, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "Hold quarterly RMNCAH Parliame nta ry forum Advocacy meetings for increased funding to Child and Maternal Health Services", "Quarterly RMNCAH Parliamentary forum Advocacy meetings for increased funding to Child and Maternal health Services conducted", "Number of quarterly RMNCAH Parliamenta ry forum Advocacy meetings for increased funding to Child and Maternal health Services convened", "4", "Conduct quarterly RMNCAH Parliamenta forum meetings increased to Child and Maternal Services ry Advocacy for funding health", "", "", "Not implemented"], [null, null, null, null, "Strength en capacity of health workers/f aci lities to provide quality basic and compreh ens ive emergen cy obstetric and newborn care services based on the level of care.", "Convene the National safemother hood conference.", "Number of national Safemother hood conferences held.", "1", "Hold 6 national stakeholder meetings to mobilize resouces for the safemother hood conference", null, null, "Not implemented"], [null, null, null, null, null, null, null, "", "Convene a 2-day national symposium and conference of Safe motherhood day", null, null, "Not implemented"], [null, null, null, null, null, "Follow-ups and support supervisions undertaken in districts trained on the use of the RMNCAH scorecard.", "use Number of trained districts on RMNCAH scorecard in which support supervision and follow- ups have been undertaken", "54", "Conduct RMNCAH scorecard follow- ups at district level to reinforce skills and support performanc e improveme nt.", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 68, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "65", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 68, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "Technical Support Supervision visits and Mentorship s in the provision of quality Emergency Obstetric and Newborn Care", "Number of Technical Support Supervision Visits and mentorships of HWs in provision of quality EmONC conducted", "4", "Hold quarterly Technical Support Supervision visits and Mentorship s of HWs in the provision EmONC services of", "", "", "Partially implemented"], [null, null, null, null, null, "Technical Support Supervision visits and Mentorship s in the provision of Kangaroo Mother Care", "Technical Support Supervision visits and Mentorship s in the provision of Kangaroo Mother Care", "4", "Hold quarterly technical support supervision visits and Mentorship of HWs in provision of Kangaroo Mother care", null, null, "Not implemented"], [null, null, null, null, "Strength en Maternal and Perinatal Deaths, Sueveilla nce and Response system.", "Nationl annual MPDSR report developed and disseminated.", "Number of National annual MPDSR report developed.", "1", "Hold weekly MPDSR review meetings to support the compilation of the national annual report in", null, null, "Not implemented"], [null, null, null, null, null, null, null, "", "Disseminati on of the annual MPDSR report at national (n=2) and regional level (n=8", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 69, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "66", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 69, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "Health workers' capacity built in Medical Certification of Cause of Death (MCCOD) to scale-up death registration", "Number of GHs, with health workers trained in MCCOD", "52", "52 Conduct whole site training on MCCOD for general hospitals per region (10 pax from each GH)", "", "", "Not implemented"], [null, null, null, null, null, null, "Number of high volume Private Not for Profit (PNFP) hospitals with health wokers in MCCOD trained", "12", "Conduct a 4-day whole site trainings for 12 high volume Private Not for Profit (PNFP) hospitals on MCCOD and VA (20 participants from each hospital)", null, null, "Not implemented"], [null, null, null, null, null, "Maternal- Perinatal Death Audits and Responses conducted in 16 health regions", "Number of quarterly Maternal- Perinatal Death and responses conducted Audits", "4", "Hold quarterly Maternal and Perinatal Death Audits in 16 Health regions", null, null, "Not implemented"], [null, null, null, null, null, "Child Survival Strategy developed and disseminate d.", "1\\) Child Strategy and in place Survival developed 2\\) Number of national inter- sectoral disseminati on meetings held 3\\) Number of regional disseminati on meetings held", "A copy of the Child Survival Strategy 3 National dissemina tion meetings 16 Regional dissemina tion meeeting s", "Securing approval from the TMC", null, null, "Not implemented"], [null, null, null, null, null, null, null, null, "Printing of the Child Survival strategy", null, null, "Not implemented"], [null, null, null, null, null, null, null, null, "Hold national (n=3) and regional (n=16) disseminati on meetings of the new child survival guidelines.", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 70, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "67", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 70, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "Improved Adolesce nt services", "Reorient Health workers to provide adolescent and Youth friendly services", "Number of AYFS outreaches supervised.", "60", "Conduct support supervision of AYFS outreaches", "", "", "Not implemented"], [null, null, null, null, null, "Adolescent gatekeepers from 40 clustered zones (schools, communitie s and health facilities) mentored on AYFS", "Number of adolescent gatekeepers (schools, communitie s and health facilities) mentored on AYFS", "40", "Conduct quarterly mentorship s of adolescent gatekeepers in 10 clustered (schools, communitie s and health facilities) on AYFS zones", null, null, "Not implemented"], [null, null, null, null, "Develop and dissemin ate informati on packages for Adolesce nt Health", "Teleconsult ation platform for health workers on adolescent health and SGBV as well as linkage of clients to health facilities with adolescent friendly services established", "1) Teleconsult ation platforms established 2\\) Number of national (n=2) and regional (n=8) disseminati on meetings held.", "1", "Convene (8) consultative stakeholder meetings to develop the teleconsulta tion platform for health workers on adolescent health and SGBV as well as linkage of clients to health facilities with adolescent friendly services.", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 71, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "68", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 71, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "", "", "Disseminati on of the teleconsulta tion platform for health workers on adolescent health and SGBV as well as linkage of clients to health facilities with adolescent friendly services at national (n=2) and regional level.(n=8)", "", "", "Not implemented"], [null, null, null, null, null, "Scripts for talk shows, school debates, quizes, for youth groups designed and disseminate d in 16 Health regions", "1\\) Number of national inter- sectoral disseminati on meetings held 2\\) Number of regional disseminati on meetings held.", "4 National dissemina tion meetings 16 Regional dissemina tion meetings", "Hold 10 national stakeholder meetings to design scripts for talk shows, school debates, quizes, for youth groups", null, null, "Not implemented"], [null, null, null, null, null, null, null, null, "Hold quarterly national(n= 4) and regional(n= 16) disseminati on meetings of scripts for shows, school debates, quizes, for youth groups talk", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 72, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "69", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 72, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "Health facilities equipped with Job- aides to provide adolescent and Youth friendly services", "Number of health facilities equipped with Job- aides", "750", "Procure and print job- aides for HWs to facilitate adolescent responsive VAC, Nutrition, Mental services. HIV, health SRH,", "", "", "Not implemented"], [null, null, null, null, "Capacity Building of HWs on provision of Adolesce nt Responsi ve service at National Regional and Sub- National level for both in- school and out of school Adolesce nts", "Health service providers trained on provision of Adolescent Health Responsive services", "1) training manual place. ADH in", "A copy of the ADH training manual", "Hold (2) stakeholder validation meetings to finalize the ADH training manual.", null, null, "Not implemented"], [null, null, null, null, "", "", "2\\) Number of National ToTs trained on ADH Services", "80", "Conduct training of National Trainers (n=80) on ADH services", null, null, "Not implemented"], [null, null, null, null, "", "", "3\\) Number of regional trainers trained on", "135", "Conduct training of regional trainers(n=135) on ADHservices.", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 73, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "70", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 73, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "Standards reviewed and disseminated", "1) standards in place. ADH-QoC 2\\) Number of national disseminati on meetings held. 3\\) Number of regional disseminati on meetings held.", "A copy of revised ADH-QoC standards", "Convene 3 stakeholder validation meetings to finalize the ADH- QoC Standards", "", "", "Not implemented"], [null, null, null, null, "", "", "", "3 National dissemina tion meetings 16 Regional dissemina tion meeeting s", "Hold national (n=3) and regional (n=8) disseminati on meetings of the ADH QoC Standards", null, null, "Not implemented"], [null, null, null, null, "Strength eni ng coordinat ion leadershi p and governan ce of Adolesce nt Health services at Sub- National level", "District Committees on Adolescent Health (DICAHs) established in 29 districts", "1) checklist DICAH in place 2\\) Approved DICAH guidelines in place 3\\) Number of districts with established DICAH", "DICAH checklist", "Hold stakeholder meetings to design and develop DICAH checklist", null, null, "Not implemented"], [null, null, null, null, "", "", "", "Copy of the DICAH guidelines", "Hold review meetings with TMC to secure approval of the DICAH guidelines", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 74, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "71", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 74, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "", "29 Districts", "Conduct district pre- entry meetings, field visits and training workshops on establishme nt of DICAHs", "", "", "Not implemented"], [null, null, null, null, "Increase access to Sexual and Reproduc tive health Services with special focus on Family Planning and age appropria te informati on.", "SRH&R policy finalized and disseminated", "SRHR policy finalized and disseminate d", "A final copy of the SRHR Policy 3 National dissemina tion meetings", "Securing approval from the TMC", null, null, "Not implemented"], [null, null, null, null, "", "", "", "", "of the Policy Printing SRHR guidelines", null, null, "Not implemented"], [null, null, null, null, "", "", "1\\) SRHR policy in place. 2\\) Number of national disseminati on meetings held. 3\\) Number of regional disseminati on meetings held.", "8 Regional dissemina tion meeeting s", "Hold national (n=3) and regional (n=8) disseminati on of the SRHR Policy guidelines at national and sub- national levels", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 75, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "72", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 75, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "Build Capacity of Health Workers to provide clinical services for survivors of SGBV and violence against Children with an integrate d SRHR/HI V package.", "The capacity of Health Workers built to provide GBV services integrated with SRHR/HIV care and health care to improve Case Identificatio n/ Screening and referral", "of health whose to provide services with Number wokers capacity GBV integrated SRHR/HIV care and health care to improve Case Identificatio n/ Screening and referral", "220", "Conduct training of health workers on the integration of GBV in SRHR/HIV care and health care to improve Case Identificatio n/ Screening and referral.", "", "", "Not implemented"], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**2,579,7 70**", "**2,142,4 14**", ""], ["**Program**", "**Sub-program**", "**Budget Output**", "**MoH Strategic Plan Interventio n Area**", "**Strategi c Plan Action**", "**Program / Output Description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", ""], ["**Human Capital Developm ent**", "Population Health Safety and Management.", "Budget Output: 320030 Mental Health services", "1.12 Establish and operationaliz e Mechanism for effective multisectoral collaboration and partnerships", "Multi sectoral collabora tion for preventio n and control of NCDs", "Strengthened NCD multi- sectoral capacity to accelerate national response to NCDs prevention and control", "No of NCD Multispectral stakeholder activities conducted", "4", "Organize and revive NCD Multi-sectoral coordination committee", "", "", "partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 76, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "73", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 76, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "Preventio n and control", "Strengthened multisectroal coordination in prevention and control of NCDs - Lifestyle and Mental Health", "No of National stake holder meetings held , No of Organizations involved", "8", "Hold stakeholder meeting to discuss prevention and control of NCDs including MH", "", "", "partially implemented"], [null, null, null, null, null, "Strengthened Health System to address NCDs", "NO of NCD coordination meetings conducted", "4", "NCD coordination committee meetings held", null, null, "Fully implemented"], [null, null, null, "1.6 Strengthen NCD supervision and Mentorship", "Quarterly NCD support supervisi on to Regions, Districts and Health Sub districts", "NCD service delivery entities cities and district local governments supervised", "No. of Quarterly supervisory visits conducted > No of hospitals, districts, Cities adhering to NCD guidelines", "80 DLGs , 14 NRHs/RRHs 30 General hospitals, Health centre Ivs", "Conducting quarterly NCD support supervision to regions, districts cities and Health Centres", null, null, "partially implemented"], [null, null, null, null, "Quarterly NCD support supervisi on to Regions, Districts and Health Sub districts", "Mental, Neurological and Substance use disorder services supervised", "No of visits conducted supervisory", "60 DLGs , 14 NRHs/RRHs 20General hospitals mental health units", "Conducting quarterly MH support supervision to regions, general hospitals and HCIVs MH services", null, null, "partially implemented"], [null, null, null, "Prevent and control NCDs", "Commem oration of NCD days", "Promoted NCD awareness and Screening activities", "No of NCD days commemorated Population mobilized and sensitized against NCDs", "8 Major NCDs commemor ated CVD, Cancer Asthma", "Commemoration of NCD days and creation of awareness to the population", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 77, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "74", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 77, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "Prevent and control NCDs", "Preventio n of NCD risk factors", "Weekly Physical activity conducted, NCD risk factor mediated", "No Weekly physical activity exercises conducted, No of NCD screening session counducted in a year", "52 times in a year", "Conducting weekly physical activities with MOH staff", "", "", "Not implemented"], [null, null, null, "Prevention and contol of NCDs", "National Physical activity day to Create mass awarenes s on preventio n of NCDs", "Disseminatio n of Physical activity guidelines and Mobilization of Districts, Cities and Municipalitoe s for NCD prevention and control", "Number of cities, muniipalities , ditrict local governmrnt leaders Mobilized and prioririzing Healthy lifestyle programs", "9 Cities , 10 Municipaliti es and 30 Districts", "Dissemination of PA guidelines Meetings with Urban and didtrict technical leaders , initition PA, education on NCD prevention in General of", null, null, "Not implemented"], [null, null, null, "Prevent and control NCDs", "High level Demonstr ation and Mobilizati on Physical activity,", "National Physical Activity day conducted NCD prevention interventions demonstratio n.", "The National Day of Physical Activity Held", "1", "Demonstration of Physical activity and NCD preventive measures Demonstration of NCD preventive mesures behaviour change lessons the population Hire of PA, TV screens, Instructors to", null, null, "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 78, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "75", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 78, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "Mental Health and Psychosocial support (MHPSS) response to Schools and other emergencies", "Number of schools and communities sensitized on mental health and psychosocial issues", "30", "health in Mental services emergencies /schools conducted", "", "", "Not implemented"], [null, null, null, "Prevention and contol of NCDs", "Preventio n of NCD risk factors", "Strengthened the National Tobacco and alcohol control coordination mechanism", "No of meetings held planned", "6 meetings", "Tobacco and alcohol control efforts coordinated", null, null, "partially implemented"], [null, null, null, "Prevention and contol of NCDs", "Preventio n of NCD risk factors", "Formulation of policies, protocols and guidelines on Mental Nuerological and Substance use disorders.", "Percentage of Sectors and local governments implementing tobacco control regulations in their area", "Alcohol control bill finilized and submitted to Cabinet . Tobacco control regulationa s and act disseminat ed nationally and regionally", "Policy formulation , presentation and advocacy", null, null, "Not implemented"], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**459,78 3**", "**434,79 1**", ""], ["**Program**", "**Sub-program**", "**Budget Output**", "**MoH Strategic Plan Interventio n Area**", "**Strategi c Plan Action**", "**Program / Output Description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 79, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "76", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 79, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**Human Capital Developm ent**", "Population Health Safety and Management.", "000005: Human Resource Managemen t", "12030105 Improve the functionality of the health system to deliver quality and affordable preventive, promotive,cu rative and palliative health care services focusing on:", "1203010 5 Improve the functiona lity of the health system to deliver quality and affordabl e preventiv e, promotiv e,curativ e and palliative health care services focusing on:", "Human Resource Management", "", "0", "Conduct training needs assessment and develop an annual training plan for MoH", "", "", "Partially implemented"], [null, null, null, null, null, null, "", "0", "conduction Appraisers trained in performance management processes conduction appraisals and", "", "", "Partially implemented"], [null, null, null, null, null, null, "", "16 RRH 128 DLGs", "HRIS implemented & monitored in 16RRHs & 128 DLGs", "", "", "Fully implemented"], [null, null, null, null, null, null, "", "0", "Recruitment plans for the different departments compiled implemented &", "", "", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 80, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "77", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 80, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "", "paid paid paid 511 staff salary processed and monthly 47 contracts staff salary processed and monthly 666 pensioners payments processed and monthly 5 contract gratuity processed and 19 gratuity processed and paid All quarters salary pension and gratuity processed and paid paid staff staff", "Process the salary payroll and payment. Pension and gratuity processing and payment", "", "", "Partially implemented"], [null, null, null, null, null, null, "", "1", "Pre- training conducted retirement", "", "", "Fully implemented"], [null, null, null, null, null, null, "", "0", "Support Supervision in Performance management conducted Districts in", "", "", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 81, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "78", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 81, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "", "0", "Attend a HRM team building excercise to assess Department role, functionality and overall link and contribution to the MoH strategic plan.", "", "", "Fully implemented"], [null, null, null, null, null, null, "", "0", "Visit Regional and National Referral Hospitals to ensure compliance with the HSC decisions made and the MoH decisions.", "", "", "Partially implemented"], [null, null, null, null, null, null, "", "278 appointme nts(Within service,ne w appointme nts, local contract, higherquali fications) 201 submission s to HSC (Study leave, confirmatio n and corrigenda) 8 redesignati on 13 retentions in 15 suitability 1 disciplinary 9lifting interdiction service", "Implement decisions appointing, deploying, confirming, transferring employees. HSC by", "", "", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 82, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "79", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 82, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "", "48 appeals and transfers 277 deployment s 15deploym ents for senior consultants", "", "", "", ""], [null, null, null, null, null, null, "", "0", "Visit, orient and induct Kayunga and Yumbe Regional Referral Staf Hospital", "", "", "Fully implemented"], [null, null, "**TOTAL BUDGET OUTPUT COST**", "", "", "", "", "", "", "**22,806, 758**", "**21,219, 952**", ""], ["**Program**", "**Sub-program**", "**Budget Output**", "**MoH Strategic Plan Interventio n Area**", "**Strategi c Plan Action**", "**Program / Output Description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", ""], ["**Human Capital Developm ent**", "Population Health Safety and Management.", "320004: Blood Collection", "12030105 Improve the functionality of the health system to deliver quality and affordable preventive, promotive,cu rative and palliative health care", "1203010 5 Improve the functiona lity of the health system to deliver quality and affordabl e", "Blood Collection", "Number of Medical Emergencied evacuated", "0", "Medical Emergencies Evacuated.", "", "", "Partially implemented"], [null, null, null, null, null, null, "No Evaluations Risks conducted. of Monitoring, Internal and Audit", "0", "Monitoring, Evaluations Internal Risks and Audit conducted.", null, null, "Partially implemented"], [null, null, null, null, null, null, "Support to Administration Governance URCS and", "0", "URCS Administration and Governance supported.", null, null, "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 83, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "80", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 83, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "services focusing on:", "preventiv e, promotiv e,curativ e and palliative health care services focusing on:", "", "Strengethened Capacity", "0", "Strengthened capacity to mobilize and recruit adequate blood for transfusion from VNRBD.", "", "", "Partially implemented"], [null, null, null, null, null, null, "No of enhanced blood donor recruitment and retention", "0", "Enhanced donor and retention blood recruitment", null, null, "Partially implemented"], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**6,021,8 16**", "**4,816,3 62**", ""], ["**Program**", "**Sub-program**", "**Budget Output**", "**MoH Strategic Plan Interventio n Area**", "**Strategi c Plan Action**", "**Program / Output Description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", ""], ["**Human Capital Developm ent**", "Population Health Safety and Management.", "320054: Commoditie s Supply Chain Managemen t", "12030105 Improve the functionality of the health system to deliver quality and affordable preventive, promotive,cu rative and palliative health care services focusing on:", "1203010 5 Improve the functiona lity of the health system to deliver quality and affordabl e preventiv e, promotiv e,curativ e and palliative health care services", "Commodities Supply Chain Management", "No of health workers trained and mentored in health supply chain management", "245", "Health workers trained and mentored in health supply chain management", "", "", "Fully implemented"], [null, null, null, null, null, null, null, "1", "Improved appropriate use of medicines and health supplies including traditional and complemenraty", null, null, "Fully implemented"], [null, null, null, null, null, null, null, "0", "Health workers trained and mentored in health supply chain management", null, null, "Partially implemented"], [null, null, null, null, null, null, null, "0", "Improved appropriate medicine use", null, null, "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 84, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "81", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 84, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "focusing on:", "", "", "0", "Improved appropriate use of medicines and health supplies including traditional and complemenraty", "", "", "Partially implemented"], [null, null, null, null, null, null, null, "4", "Health workers trained and mentored in health supply chain management", null, null, "Partially implemented"], [null, null, null, null, null, null, null, "0", "Improved appropriate use of medicines and health supplies including traditional and complemenraty", null, null, "Partially implemented"], [null, null, null, null, null, null, null, "0", "Improved apropriate medicine use in Public and Private not Profit facilities for", null, null, "Partially implemented"], ["", "", "", "", "", "", "", "", "", "**3,737,4 76**", "**3,501,0 25**", ""], ["**Program**", "**Sub-program**", "**Budget Output**", "**MoH Strategic Plan Interventio n Area**", "**Strategi c Plan Action**", "**Program / Output Description**", "**Indicator**", "**Planned output Target**", "**Activities**", "**Total Budget Out-put UGX \u2018000**", "**Total Out-put expend iture UGX \u2018000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 85, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "82", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 85, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**Human Capital Developm ent**", "Population Health Safety and Management.", "320060: Endemic and Epidemic Disease Control", "12030105 Improve the functionality of the health system to deliver quality and affordable preventive, promotive,cu rative and palliative health care services focusing on:", "1203010 5 Improve the functiona lity of the health system to deliver quality and affordabl e preventiv e, promotiv e,curativ e and palliative health care services focusing on:", "Endemic and Epidemic Disease Control", "", "4", "To improve the quality of data for condom services through capcity of supervision and mentorship of Condom Focal Persond Hold Quarterly national AGYW Technical Working Group coordination meetings Conduct condom management support supervision and me data", "", "", "Fully implemented"], [null, null, null, null, null, null, "", "4000", "A strategic plan to guide malaria reduction interventions disseminated", "", "", "Fully implemented"], [null, null, null, null, null, null, "", "4", "Quarterly coordination meetings for the differentiated service involving implementing partners at Ministry of Health conducted delivery the", "", "", "Fully implemented"], [null, null, null, null, null, null, "", "1,560,000", "Improved quality of PMTCT services 1,560,000 doses of ACT procured Training of health workers in Malaria in pregnancy", "", "", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 86, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "83", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 86, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "", "4", "Quarterly coordination meetings for the differentiated service involving implementing partners at Ministry of Health conducted delivery the", "", "", "Fully implemented"], [null, null, null, null, null, null, "", "Training of health workers in Malaria in pregnancy", "Improved quality of PMTCT services 1,560,000 doses of ACT procured Training of health workers in Malaria in pregnancy", "", "", "Partially implemented"], [null, null, null, null, null, null, "No of doses of ACT procured", "1,560,000 doses of ACT procured", "Procurement ACT doses of", "", "", "Partially implemented"], [null, null, null, null, null, null, "No of copies of the strategic plan disseminated", "2585", "A strategic plan to guide malaria reduction interventions disseminated", "", "", "Fully implemented"], [null, null, null, null, null, null, "", "0", "To improve the quality of data for condom services through capcity of supervision and mentorship Condom Person of Focal", "", "", "Not implemented"], [null, null, null, null, null, null, "", "4", "Hold Quarterly national AGYW Technical Working Group coordination meetings", "", "", "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 87, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "84", "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 87, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "", "4", "Conduct condom data management support supervision and me", "", "", "Fully implemented"], ["**Total budget output cost**", "", "", "", "", "", "", "", "", "**3,397,5 75**", "**2,842,7 12**", ""], ["**Grand total**", "", "", "", "", "", "", "", "", "", "**50,970, 000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix I(a): Fully implemented Outputs", "page": 41, "level": 2}}], "page": 88, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "Sub-program", "Budget Output:00 0003 Facilities and Equipment Manageme nt", "MoH Strategic Plan Interventi on Area", "Strategi c Plan Action", "Program/o utput description", "Indicator", "Planned output Target", "Activities", "Total Budget Out-put UGX \u2018000", "Total Out-put expend iture UGX \u2018000", "Status of Implement ation"], "type": "table"}}, {"content": "Appendix II: Unimplemented outputs/activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Unimplemented outputs/activities", "page": 88, "level": 2}}, {"headings_1": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}], "page": 88, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["", "", "", "", "", "", "", "", "**UGX \u2018000**", ""], ["Human Capital Development", "Population Health Safety and Management.", "Budget Output: 320072 Nursing and Midwifery Standards and Guidance", "Nursing and Midwifery services", "Standards, Leadership, Guidance and Support to Nursing and Midwifery Services Provided", "Number of Nurses and Midwives oriented with standards and guidelines.", "4,000 Nurses and Midwives", "Conduct one day District Orientation meetings targeting 100 Nurses Midwives and", "", "Not implem"], ["", "", "", "", "", "Number of Districts assessed. Number of Adolescents using health care services.", "30% of Districts assessed", "Review health facility records in the 40 selected Districts.", "", "Not"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Unimplemented outputs/activities", "page": 88, "level": 2}}, {"headings_1": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}], "page": 88, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Out-put expenditure", "Status of"], "type": "table"}}, {"content": "85", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Unimplemented outputs/activities", "page": 88, "level": 2}}, {"headings_1": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}], "page": 88, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "increament of utilsation of adolescent health services", "Conduct feedback meetings in the 40 districst Assessed", "", "Not"], ["**Total budget output cost**", "", "", "", "", "", "", "", "**1,003,421**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Unimplemented outputs/activities", "page": 88, "level": 2}}, {"headings_1": {"content": "Appendix I(b): Partially implemented outputs", "page": 42, "level": 5}}], "page": 89, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Program", "Sub-program", "Budget Output", "Strategi c Plan Action", "Program / Output Description", "Indicator", "Planne d output Target", "Activities", "Total Out-put expenditure", "Status of"], "type": "table"}}, {"content": "Appendix III: Mischarge of Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Mischarge of Expenditure", "page": 89, "level": 2}}, {"headings_1": {"content": "Appendix II: Unimplemented outputs/activities", "page": 88, "level": 2}}], "page": 89, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["R894/JUN/23", "Payment for Security services during the COVID-19 Pandemic.", "03-Jul-23", "52,160,000", "Askar Security Services Ltd", "263402", "Transfer to Other Government Units", "Mischarge", "Guard and Security services"], ["C19/Dec22/36", "Payment of 35% installment upon submission of ESIA to NEMA for 4 incinerator houses", "19-Dec-22", "38,349,500", "Halna Holdings Limited", "227001", "Travel inland", "Mischarge", "Consultancy Services"], ["C19/Dec22/41", "Payment of final 30% upon presentation of NEMA/ESIA certificate for 04 incinerator hses", "21-Dec-22", "32,871,000", "Halna Holdings Limited", "227001", "Travel inland", "Mischarge", "Consultancy Services"], ["NFM3-MAL- PR- 4815-JUN- 39- 2023", "Payment For Procurement of Office Furniture for the Office of the National Facilitator Global Fund", "15-Jun-23", "16,550,000", "Footsteps Furniture Company Ltd", "221011", "Printing, Stationery, Photocopying and Binding", "Mischarge", "Furniture and Fittings - Acquisition"], ["R1229/NOV/2 2", "Facilitation to conduct Hepatitis B Training of Trainers on the new recommendations for hepatitis B PMTCT in Arua, Gulu, and Lira regions.", "05-Dec-22", "12,691,429", "Gulu Regional Referral Hospital", "227001", "Travel inland", "Mischarge", "Transfer to Other Government Units/ Or training"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Mischarge of Expenditure", "page": 89, "level": 2}}, {"headings_1": {"content": "Appendix II: Unimplemented outputs/activities", "page": 88, "level": 2}}], "page": 89, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Invoice Number", "Description/Purpose", "Payment Date", "Distribution Amount UGX", "Supplier", "Account code", "account name", "Mischarg e / Diversio ns", "Correct Code"], "type": "table"}}, {"content": "86", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Mischarge of Expenditure", "page": 89, "level": 2}}, {"headings_1": {"content": "Appendix II: Unimplemented outputs/activities", "page": 88, "level": 2}}], "page": 89, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**R173/SEP/22**", "Provision of Import handling services for SB Biosensor RDT donations.", "26-Sep-22", "12,267,629", "Entebbe Handling Services Ltd", "224001", "Medical Supplies and Services", "Mischarge", "Carriage, Haulage, Freight and transport hire"], ["**NFM3-MAL- PR-4266-38- 2022**", "Payment for Department for Tonner Procurement", "06-Dec-22", "4,620,000", "Kkn Enterprises Limited", "221001", "Advertising and Public Relations", "Mischarge s", "Printing, Stationery, Photocopying and Binding"], ["", "", "", "**169,509,558**", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Mischarge of Expenditure", "page": 89, "level": 2}}, {"headings_1": {"content": "Appendix II: Unimplemented outputs/activities", "page": 88, "level": 2}}], "page": 90, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Invoice Number", "Description/Purpose", "Payment Date", "Distribution Amount UGX", "Supplier", "Account code", "account name", "Mischarg e / Diversio ns", "Correct Code"], "type": "table"}}, {"content": "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 90, "level": 2}}, {"headings_1": {"content": "Appendix III: Mischarge of Expenditure", "page": 89, "level": 2}}], "page": 90, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["Objective 1: To provide a national strategic framework to guide scale up of oxygen supply and utilisation.", "Coordinating mechanisms established", "NA", "Partially Established. During the COVID-19 pandemic, an Oxygen Task Force was established to oversee the general operation and management of the oxygen supply chain during the Pandemic. However: -There is no dedicated team to oversee implementation of the plan. \\- Medical oxygen is on the essential medicines list, however it is not integrated into existing structures and processes for management of essential medicines."], [null, "National database of oxygen equipment inventory established", "NA", "Not Established. The national medical equipment inventory information system was upgraded and integrated with DHIS2, the rollout of this system has commenced with training of regional medical equipment workshop managers but is yet to be fully implemented nationally."], ["Objective 2: To secure maintenance and replacement of oxygen therapy and diagnostic equipment through the regional workshops and the National Medical Store", "100% of HCIV/hospitals with recommended number of functional cylinders and concentrators", "NA", "Cylinders:65% Concentrators: 51%"], [null, "100% of national and regional referral facilities with a self-contained oxygen plant consistently operating to meet facility demand", "90%", "58% of the plants were functional at the time the scale up plan evaluation assessment was done"], [null, "5No. additional distribution vehicles procured or outsourced in the past year", "0", "5"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 90, "level": 2}}, {"headings_1": {"content": "Appendix III: Mischarge of Expenditure", "page": 89, "level": 2}}], "page": 90, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Objective", "Target", "Baseline (2018)", "End line (2022)"], "type": "table"}}, {"content": "87", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 90, "level": 2}}, {"headings_1": {"content": "Appendix III: Mischarge of Expenditure", "page": 89, "level": 2}}], "page": 90, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "100% of HCIV/hospitals with at least one functional cylinder or concentrator in each of the following key wards: paediatric, maternity and theatre", "NA", "50%"], [null, "100% of HCIV/hospitals with at least one functioning pulse oximeter in each of the following key wards: paediatric, maternity and Theatre", "NA", "23%"], [null, "90% of HCIV/hospitals with a sufficient supply of spare parts", "30%", "Data not available"], ["Objective 3: To provide a framework for training of staff in health facilities on rational of oxygen and basic maintenance of equipment. use", "Training resources and guidelines updated (clinical, biomedical)", "NA", "Completed"], [null, "80% of relevant staff in HCIV/hospitals (nationwide) who have received general/refresher trainings on oxygen therapy and diagnosis in the past year", "NA", "8%"], ["Objective 4: To provide an advocacy instrument secure funding to support scale Interventions. oxygen up to", "% of patients in HCIV/hospitals OPD who get a pulse oximetry reading", "NA", "25% of the health facilities had pulse oximetry included in the triage process at all entry points"], [null, "% of hypoxemic patients in HCIV/hospital treated with Oxygen", "NA", "3%"], [null, "Government funding up to UGX 20 Bn committed to scale up oxygen supply", "6Bn", ">70Bn"], [null, "30% of overall cost to scale up oxygen supply contributed by partners", "NA", ">30%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 90, "level": 2}}, {"headings_1": {"content": "Appendix III: Mischarge of Expenditure", "page": 89, "level": 2}}], "page": 91, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Objective", "Target", "Baseline (2018)", "End line (2022)"], "type": "table"}}, {"content": "88", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 90, "level": 2}}, {"headings_1": {"content": "Appendix III: Mischarge of Expenditure", "page": 89, "level": 2}}], "page": 91, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Appendix V: Showing activities that were partially implemented under PDM", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Showing activities that were partially implemented under PDM", "page": 92, "level": 2}}, {"headings_1": {"content": "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 90, "level": 2}}], "page": 92, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["**MoH**", "Prevention and Management of (including disabilities). NCDs", "0.319", "0.319", "0.238", "100%", "75%", "at NCD services Implementing entities supported RRH, Hospitals, HC IVs, Cities, Municipalities and district Local governments", "Underspending on these activities can significantly hinder the implementation of the Parish Development Model as it may lead to reduced healthcare access, weaker disease control, limited youth support, increased health risks, and prolonged pandemic impact, compromising the model's holistic community development goals."], [null, "linkages care Access and facility-based uptake health services. to and", "4.031", "4.031", "3.891 \\`", "100%", "97%", "upgrading of Lower-level health facilities (LLHFs)", null], [null, "Community disease surveillance and reporting", "1.246", "1.246", "1.061", "100%", "85%", "Districts supported each quarter on IDSR core functions", null], [null, "School Health services", "0.119", "0.119", "0.110", "100%", "92%", "Adolescent gatekeepers from 40 clustered zones (schools, communities and facilities) trained and mentored on AYFS. health", null], [null, "Malaria prevention and control.", "1.035", "1.035", "0.757", "100%", "73%", "Indoor Residual spraying of households conducted in high burden areas", null], [null, "Immunization/vaccination services.", "0.218", "0.218", "0.155", "100%", "71%", "Vaccinate against Covid 19 Virus Ugandans", null], [null, "Environmental health and sanitation.", "1.024", "1.024", "0.899", "100%", "88%", "DLGs supported to conduct social marketing approaches (CATS and MBSIA) for sanitation promotion", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Showing activities that were partially implemented under PDM", "page": 92, "level": 2}}, {"headings_1": {"content": "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 90, "level": 2}}], "page": 92, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Vote Name", "Activity in PDM work plan matched to the Primary health care interventions mainstream work plan.", "Budget FY 2022/23 (UGX-Bn)", "Releases FY 2022/23 (UGX-Bn)", "Actual expenditure FY 2022/23 (UGX-Bn)", "% performanc e", "Utilization FY 2022/23 (UGX-Bn)", "Activities affected", "Effect on implementation of PDM"], "type": "table"}}, {"content": "89 \nTotals 7.992 7.992 7.111", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Showing activities that were partially implemented under PDM", "page": 92, "level": 2}}, {"headings_1": {"content": "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 90, "level": 2}}, [{"headings_0": {"content": "Appendix V: Showing activities that were partially implemented under PDM", "page": 92, "level": 2}}, {"headings_1": {"content": "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022)", "page": 90, "level": 2}}]], "page": 92, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "page": 93, "level": 2}}, {"headings_1": {"content": "Appendix V: Showing activities that were partially implemented under PDM", "page": 92, "level": 2}}], "page": 93, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["R669/JUN/23,", "6453864", "2,219,880,000", "20/06/2023", "for Funds for supply and installation of electrical requiremenrs including Transformers and voltage stabilizers the operationalizationof oxygen plants in regional referral hospitals", "30/06/2023", "2,219,880,00 0", "01-002-120200- 0140200100-1243- 000003-0000-02- 312299", "CONSTRUCTION OF BARRACKS(MOD) A/C", "312299"], ["D89/JUN/23", "6453864", "977,236,260", "20/06/2023", "Funds for Construction of Theatre (phase 1) and Oxygen Plant house at Kapchorwa General hospital.", "30/06/2023", "977,236,260", "01-002-120200- 0140200100-1243- 000002-0000-02- 313121", "CONSTRUCTION OF BARRACKS(MOD) A/C", "313121"], ["D69/JUN/23", "5938252", "3,600,000,000", "16/06/2023", "Funds for up grade of selectedHC IIIs to IVs and infrastructure improvement.( Kimuli, Maziba, Kabwohe, Kinoni, Akokoro & Bufundi HC IIIs)", "20/06/2023", "3,600,000,00 0", "01-002-120200- 0140200100-1243- 000002-0000-02- 313121", "CONSTRUCTION OF BARRACKS(MOD) A/C", "313121"], ["D150/MAY/23", "5938252", "2,659,127,500", "30/05/2023", "Funds for upgrade and improvement of the following facilities; Nsinze HC IV Namutumba 670,000,000, Kasambya HC III Mubende 640,000,000, Butemba HC III Kyankwanzi 347,561,707, Rukungiri HC IV Rukungiri 670,000,000 and Akokoro HC III Apac.", "20/06/2023", "2,659,127,50 0", "01-002-120200- 0140200100-1243- 000002-0000-02- 313121", "CONSTRUCTION OF BARRACKS(MOD) A/C", "313121"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "page": 93, "level": 2}}, {"headings_1": {"content": "Appendix V: Showing activities that were partially implemented under PDM", "page": 92, "level": 2}}], "page": 93, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Invoice\\_Numb er", "EFT\\_Chec k\\_Numbe r", "Distribution\\_Am o unt\\_Sum", "Invoice\\_Dat e", "Description", "Payment\\_D ate", "Base\\_Amo unt", "Budget\\_Line\\_Ch arged", "Supplier", "Account"], "type": "table"}}, {"content": "90", "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "page": 93, "level": 2}}, {"headings_1": {"content": "Appendix V: Showing activities that were partially implemented under PDM", "page": 92, "level": 2}}], "page": 93, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**D100/MAY/23**", "5938252", "2,281,745,498", "22/05/2023", "Funds for Construction of Radiology Block (Phase 1) at Regional Referral Hospital Masaka", "20/06/2023", "2,281,745,49 8", "01-002-120200- 0140200100-1243- 000003-0000-02- 312121", "CONSTRUCTION OF BARRACKS(MOD) A/C", "312121"], ["**D04/APR/23**", "5849868", "3,208,325,988", "11/04/2023", "Funds for the Refurbishment of Kambuga General Hospital in Kanungu District.", "13/06/2023", "3,208,325,98 8", "01-002-120200- 0140200100-1243- 000002-0000-02- 313121", "CONSTRUCTION OF BARRACKS(MOD) A/C", "313121"], ["**Total**", "", "**14,946,315,246**", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "page": 93, "level": 2}}, {"headings_1": {"content": "Appendix V: Showing activities that were partially implemented under PDM", "page": 92, "level": 2}}], "page": 94, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["Invoice\\_Numb er", "EFT\\_Chec k\\_Numbe r", "Distribution\\_Am o unt\\_Sum", "Invoice\\_Dat e", "Description", "Payment\\_D ate", "Base\\_Amo unt", "Budget\\_Line\\_Ch arged", "Supplier", "Account"], "type": "table"}}, {"content": "Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year implementation period", "metadata": {"headings": [{"headings_0": {"content": "Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year implementation period", "page": 94, "level": 2}}, {"headings_1": {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "page": 93, "level": 2}}], "page": 94, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["1", "Refurbishment of Masindi GH", "10,000,000", "-", "-", "N/A", "N/A", "0%", "Not implemented due to lack of funds from MoFPED", "Not implemented"], ["2", "Refurbishment of Kambuga GH", "10,000,000", "3,300,000", "-", "June 2023", "June 2024", "5%", "\uf0a7 Funds were released in 3 rd quarter, \uf0a7 Site handover was done in march 2023, \uf0a7 Phase 1 to include theatre and 1 staff house, \uf0a7 UPDF mobilized materials, construction equipment, personnel, and works commenced", "Project is behind schedule and there is need to follow-up its funding if its to be delivered by 30 th June 2024"], ["3", "Refurbishment of Bugiri GH", "5,159,984", "-", "-", "N/A", "N/A", "0%", "Project could be implemented due to lack of funds from MoFPED not", "Not executed"], ["4", "Construction of theatre and oxygen plant houses at Kapchorwa GH", "1,000,000", "1,000,000", "977,236.260", "19 TH July 2023", "19 th Jan. 2024", "Under 5%", "\uf0a7 Funds for the project were disbursed to UPDF. \uf0a7 Construction of a theatre and oxygen plant house is due to start.", "Behind schedule given its completion date of 19 th January 24 yet by end of June 2023 progress was only 5%."], ["5", "Refurbishment of Abim GH", "3,000,000", "-", "-", "-", "-", "-", "Not implemented due to lack of funds from MoFPED", "Not implemented."], ["6", "Construction of radiology unit block in Kabale, Mubende, Soroti, Lira, Arua, Hoima", "10,000,000", "2,300,000", "-", "June 2023", "Dec. 2023", "Under 5%", "MoFPED released only 2.3Bn hence only the radiology unit of Masaka be constructed up to 70% shall", "Behind schedule coupled with under release for the project."], ["7", "Upgrade and", "20,000,000", "-", "-", "-", "-", "-", "\uf0a7 Funds were transferred", "Delayed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year implementation period", "page": 94, "level": 2}}, {"headings_1": {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "page": 93, "level": 2}}], "page": 94, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["S/N", "Project Name", "Budget (000)", "Release (000)", "Payments (000)", "Start date", "Completion date", "Progress", "Explanations", "Audit remark"], "type": "table"}}, {"content": "91", "metadata": {"headings": [{"headings_0": {"content": "Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year implementation period", "page": 94, "level": 2}}, {"headings_1": {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "page": 93, "level": 2}}], "page": 94, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "infrastructure improvement of selected HC IIIs and HCIVs (Transfers)", "", "", "", "", "", "", "to UPDF for project implementation, \uf0a7 UPDF is yet to start the works, \uf0a7 Project is being implemented by LGs supported by MoH - HID", "commencement works. of"], ["**8**", "Construction of 16 oxygen plant houses in RRHs and selected GHs", "8,878,939.910", "8,878,939.910", "", "22/06/2022", "30/06/2023", "90% (average)", "\uf0a7 Progress 90%, \uf0a7 Civil works are completed in 16 sites of Mulago, Butabika, Masaka, Kabale, Gulu, Arua, Yumbe, Mubende, and Kayunga.", "the 16 Behind schedule. None of oxygen plants supplied by Global gasses was operational due to delayed completion of civil works and electrical installation."], ["", "", "", "", "Rolled over projects from FY 2021-22", null, null, "", "", ""], ["**i.**", "Construction of liquid / cryogenic tank bases at Mulago and NMS Kajansi", "94,000,021", "94,000,021", "", "18/3/2022", "30/06/2023", "95%", "Substantially completed and tanks installed", "Substantially completed"], ["**ii.**", "Remodelling and expansion of Jinja Referral Hospital ICU block", "804,699.873", "804,699.873", "804,699.873", "01 st April 2022", "30 th /06/2023", "79%", "\uf0b7 Progress 79% by UPDF, \uf0b7 Civil works substantially completed, pending works include electro mechanical installation, medical gases, and pendant installation.", "Behind schedule since completion date passed while the project was at 79% completion."], ["**iii.**", "Rehabilitation of 16 staff Houses at Kawolo GH \u2013 Buikwe district", "3,376,864.967", "3,376,864.967", "-", "30 th /03/2022", "30/06/2023", "80%", "\uf0b7 Overall progress of works is at 80%, \uf0b7 Project is being implemented by UPDF.", "Behind schedule since completion date passed while the project was at 80% completion."], ["**iv.**", "Rehabilitation of staff House at Busolwe GH Butaleja district", "5,918,089.780", "5,918,089.780", "-", "30 th /03/2021", "30/06/2022", "82%", "\uf0a7 Overall progress of works is at 82%, \uf0a7 Project implemented by UPDF is being", "Behind schedule since completion date passed while the project was at 82% completion."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year implementation period", "page": 94, "level": 2}}, {"headings_1": {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "page": 93, "level": 2}}], "page": 95, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["S/N", "Project Name", "Budget (000)", "Release (000)", "Payments (000)", "Start date", "Completion date", "Progress", "Explanations", "Audit remark"], "type": "table"}}, {"content": "92", "metadata": {"headings": [{"headings_0": {"content": "Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year implementation period", "page": 94, "level": 2}}, {"headings_1": {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "page": 93, "level": 2}}], "page": 95, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**v.**", "Construction of staff house block 16 self-contained units and construction of new MCH block", "2,491,666.675", "2,491,666.675", "2,491,666.675", "21/3/2022", "30/06/2023", "96%", "\uf0b7 Overall progress of works is at 96% by UPDF, \uf0b7 Pending works include; completion of / fixtures, internal doors, final floor finish and utility connection. fitting", "Substantially completed"], ["**vi.**", "Remodelling of ICU at Bombo Military GH", "81,438.840", "81,438.840", "84,438.840", "-", "30/06/22", "100%", "Completed with pendant installed by UPDF", "Completed"], ["**vii.**", "Construction of store, office, wall fence, and levelling of site at the liquid / cryogenic tank site at NMS Kajjansi", "568,793.340", "568,793.340", "Nil", "26/7/2021", "30/06/2022", "90%", "\uf0a7 \uf0a7 \uf0a7 Progress 90% by UPDF. Civil works for the wall fence, store and office are substantially completed. Pending works include laying pavers, improvement of access road, and fencing.", "Behind schedule since completion date passed and 1 year later, the project was at 90% completion."], ["**viii.**", "Construction of 16 oxygen plant houses in RRHs and selected GHs", "8,873.939", "8,873.939", "8,878.939", "24 th /5/2021", "30 th /06/2023", "95%", "Civil works are substantially complete. The electrical connection is awaiting power/transformer upgrades which is ongoing", "Substantially completed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year implementation period", "page": 94, "level": 2}}, {"headings_1": {"content": "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C", "page": 93, "level": 2}}], "page": 96, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["S/N", "Project Name", "Budget (000)", "Release (000)", "Payments (000)", "Start date", "Completion date", "Progress", "Explanations", "Audit remark"], "type": "table"}}, {"content": "Appendix VIII: Showing procurements executed off the e-GP system", "metadata": {"headings": [{"headings_0": {"content": "Appendix VIII: Showing procurements executed off the e-GP system", "page": 96, "level": 2}}, {"headings_1": {"content": "Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year implementation period", "page": 94, "level": 2}}], "page": 96, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "S/N", "metadata": {"headings": [{"headings_0": {"content": "Appendix VIII: Showing procurements executed off the e-GP system", "page": 96, "level": 2}}, {"headings_1": {"content": "Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year implementation period", "page": 94, "level": 2}}], "page": 96, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "Procurement Subject of procurement Provider", "metadata": {"headings": [{"headings_0": {"content": "Procurement Subject of procurement Provider", "page": 96, "level": 5}}, {"headings_1": {"content": "Appendix VIII: Showing procurements executed off the e-GP system", "page": 96, "level": 2}}], "page": 96, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Reference Number \n93 \nmethod stage UGX Market Contract is it a Actu Auidt price of value 22/23 al comme the", "metadata": {"headings": [{"headings_0": {"content": "Procurement Subject of procurement Provider", "page": 96, "level": 5}}, {"headings_1": {"content": "Appendix VIII: Showing procurements executed off the e-GP system", "page": 96, "level": 2}}, [{"headings_0": {"content": "Procurement Subject of procurement Provider", "page": 96, "level": 5}}, {"headings_1": {"content": "Appendix VIII: Showing procurements executed off the e-GP system", "page": 96, "level": 2}}], [{"headings_0": {"content": "Procurement Subject of procurement Provider", "page": 96, "level": 5}}, {"headings_1": {"content": "Appendix VIII: Showing procurements executed off the e-GP system", "page": 96, "level": 2}}]], "page": 96, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "file - proc nt", "metadata": {"headings": [{"headings_0": {"content": "file - proc nt", "page": 96, "level": 5}}, {"headings_1": {"content": "Procurement Subject of procurement Provider", "page": 96, "level": 5}}], "page": 96, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "procurem should ure", "metadata": {"headings": [{"headings_0": {"content": "file - proc nt", "page": 96, "level": 5}}, {"headings_1": {"content": "Procurement Subject of procurement Provider", "page": 96, "level": 5}}], "page": 96, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "ent (UGX) be in men EGP ts in", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 96, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": [["", "", "", "", "", "", "", "", "", "", "", "**EGP**", ""], ["", "**VALIUD PROCUREM ENTS-NOT IN EGP**", "", "", "", "", "", "", "", "", "", "", ""], ["**1**", "1", "MOH/SUPLS/22- 23/00225", "Procurement of Furniture for Hon. MOH", "Prime Impex 2001 ltd", "", "", "", "", "43,084,000", "Yes", "No", ""], ["**2**", "2", "MOH/NCONS/22- 23/00102", "Procurement of Medical Insurance Service Provider for Ministry of Health ACP CDC CoAg Project for FY 2022-2023", "Sanlam Life Insurance Uganda", "", "", "UGX", "1,644,649, 000", "1,428,105, 000", "Yes", "No", ""], ["**3**", "3", "MOH/SUPLS/22- 23/00069", "Supply and Delivery of Geneexpert catridges and N95 Masks", "Bellevue Logistics Ltd", "", "", "UGX", "", "2,600,080, 000", "Yes", "No", ""], ["**4**", "4", "MOH/SUPLS/22- 23/00230", "Procurement of Furniture for Accounts department", "Nila Mult concepts ltd", "", "", "UGX", "", "96,000,000", "Yes", "No", ""], ["**5**", "5", "MOH/SUPLS/22- 23/00224", "Procurement of Furniture for 3rd floor Boardroom", "Footsteps Furniture ltd", "", "", "UGX", "", "52,300,000", "Yes", "No", ""], ["**6**", "6", "MOH/SUPLS/22- 23/00223", "computers, Procurement of 4 laptops, 4 desktop and labelling machine for office of Finance and Admin department", "Kihaki Investments U Ltd", "", "", "UGX", "", "78,883,000", "Yes", "No", ""], ["**7**", "7", "MOH/SUPLS/22- 23/00128", "Laboratory barcode labels and ribbons for tracking of sample from the South Region", "Riverbank International Ltc", "", "", "UGX", "47,570,000", "47,018,280", "Yes", "No", ""], ["**8**", "8", "MOH/SUPLS/22- 23/00170", "Procurement PACS Infrastructures and Operationalization of Picture Archiving and Communication Systems (PACS) for Computed Tomography (CT) Scanner and Magnetic Resonance Imaging(MRI) Scanner of", "Elsmed East Africa Ltd", "", "", "UGX", "605,887,23 0", "572,585,22 3", "Yes", "No", ""], ["**9**", "9", "", "Consultancy availability monitoring of ACT medicines for Private sector for prices", "Makerere University", "", "", "UGX", "", "262,800,00 0", "Yes", "No", ""], ["**10**", "10", "ImOH/SUPLS/22- 23/00002", "Procurement of Equipment-water Nanodrop Spectrophotometer Microwave 20 Litres. Laboratory bath One and", "Pack Ltd Healthcare", "", "", "UGX", "101,692,50 0", "100,000,00 0", "Yes", "No", ""], ["**11**", "11", "MOH/CONS/22- 23/00028", "Consultancy services for an information for Customization of Measles, system", "Health Information System Program (HISP", "", "", "UGX", "133,327,50 0", "132,767,50 0", "Yes", "No", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 97, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12"], "type": "table"}}, {"content": "94", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 97, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "Rubella, Yellow Fever and OPV Campaign Data on the DHIS2- EPIVAC System", "Uganda)", "", "", "", "", "", "", "", ""], ["**12**", "12", "MOH/NCONS/22- 2023/00484", "Procurement through Sole Sourcing of BDO East Africa Uganda Federal Management(FMA) Firm for the MOH-COAg for a period of five months to accomplish New Additional Assignments as a", "BDO East Africa Advisory Services", "", "", "UGX", "644,000,00 0", "643,825,00 0", "Yes", "No", ""], ["**13**", "13", "MOH/NCONS/22- 23/00067", "Procurement laptops of Three(3)", "First Class Ashaba Nakitende Enterprises Ltd", "", "", "UGX", "24,000,000", "23,718,000", "Yes", "No", ""], ["**14**", "14", "MOH/NCONS/22- 23/00246", "Repair of Motor Vehicle UG.5411M", "Dawn Mechanical Services Ltd", "", "", "UGX", "6,120,000", "61,120,070", "Yes", "No", ""], ["**15**", "15", "MOH/NCONS/22- 23/00304", "Printing of the Ministry' Policy Statement (MPS) For FY23-24", "Ice International Ltd Cube", "", "", "UGX", "94,872,000", "93,385,200", "Yes", "No", ""], ["**16**", "16", "MOH/N-CONS/22- 23/00304", "Printing of OPD Registers", "Kisco International Ltd", "", "", "UGX", "142,100,00 0", "141,807,68 0", "Yes", "No", ""], ["**17**", "17", "MOH/NCONS/22- 23/0046", "of the Procedures Procurement of services for printing standard operating for Streamlining for MOI I-CDC- CoAg", "Paragon 1 foldings Limited", "", "", "UGX", "71,400,000", "71,300,000", "Yes", "No", ""], ["**18**", "18", "MOH/NCONS/22- 23/00046", "Procurement of Services for Printing of 2000 Copies of the National SMC Policy and 2000 copies of the SMC Guidelines", "Ms. Services Ltd Kayoba", "", "", "UGX", "195,000,00 0", "194,400,00 0", "Yes", "No", ""], ["**19**", "19", "MOH/NCONS/22- 23/00080", "Procurement of Services for Printing of Linkages (HMIS ACP 020\\) for use at Health Facilities", "Crane Printers & Stationary LTD", "", "", "UGX", "150,000,00 0", "149,530,00 0", "Yes", "No", ""], ["**20**", "20", "MOH/NCONS/22- 23/00081", "Procurement of services for Printing of MOH Approved Key and Priority Population HMIS Tools Procedures (SOPs Standard Operating", "Bakasiima General Suppliers and Transporters Ltd", "", "", "UGX", "100,000,00 0", "97,920,000", "Yes", "No", ""], ["**21**", "21", "MOH/NCONS/22- 23/00082", "Procurement of services for printing of Patient Level HMIS Cards (Art and HTS) Client Cards and HMIS Tools Standard Operating Procedures (SOPs)", "Ngakan Ltd Services", "", "", "UGX", "190,000,00 0", "189,312,00 0", "Yes", "No", ""], ["**22**", "22", "MOH/NCONS/22- 23/00083", "Procurement of Services for Printing of HIV Testing", "Global General Kedge Services", "", "", "UGX", "198,000,00", "197,686,00", "Yes", "No", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 98, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "95", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 98, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "Registers (HMIS ACP 019) for use at Health facilities", "Ltd", "", "", "", "0", "0", "", "", ""], ["**23**", "23", "MOH/NCONS/22- 23/00084", "Procurement of Services for Printing of HIV Testing Client Cards for use at Health Facilities", "Klemglein International Ltd", "", "", "UGX", "195,000,00 0", "193,806,00 0", "Yes", "No", ""], ["**24**", "24", "MOH/NCONS/22- 23/OOI29", "and Hotel Accommodation and Meeting Conference services to conduct a Community Health Panners Community- Actors\u2019 High-Level Consultative Meeting in Kalangala", "Victoria Resort Limited Forest", "", "", "UGX", "120,000,00 0", "116,494,58 0", "Yes", "No", ""], ["**25**", "25", "MOH/NCONS/22- 23/OOOI1", "Printing of CQI Change package for HIV Viral LOA Suppression IPT completion and Entry Retention in Care", "Emax Supplies and Logistics Ltd", "", "", "UGX", "46,830,000", "45,532,800", "Yes", "No", ""], ["**26**", "26", "MOH/SUPLS 23/00099 22-", "Procurement ot 2 Stations WAGONS- 3 Double Cabin Pickups. 2 - Lot 1: Ambulances Type for Karamoja Infrastructure Development Project B", "CFAO Motors (U) Ltd", "", "", "UGX", "2,021,120, 000", "442,848,37 6", "Yes", "No", ""], ["**27**", "27", "MOH/SUPLS 23/00099 22-", "Procurement ot 2 Stations WAGONS - 3 Double Cabin Pickups. 2 - Lot 2: Ambulances Type for Karamoja Infrastructure Development Project B", "CFAO Motors (U) Ltd", "", "", "UGX", "2,021,120, 000", "615,254,23 7", "Yes", "No", ""], ["**28**", "28", "MOH/SUPLS 23/00099 22-", "Procurement ot 2 Stations WAGONS - 3 Double Cabin Pickups. 2 - Lot 3: Ambulances Type for Karamoja Infrastructure Development Project B", "CFAO Motors (U) Ltd", "", "", "UGX", "2,021,120, 000", "857,900,00 0", "Yes", "No", ""], ["**29**", "29", "MOH/SUPLS/22- 23/00064", "Procurement of 'Tonners", "Kyopa Merchandize Ltd General", "", "", "UGX", "111,610,00 0", "111,571,00 0", "Yes", "No", ""], ["**30**", "30", "MOH/SUPLS/22- 23/00071", "Procurement of Basic Emergency Response Kits Pre- Hospital Teams (Branded)", "Ramage Enterprise Ltd", "", "", "UGX", "184,989,78 0", "183,123,60 0", "Yes", "No", ""], ["**31**", "31", "MOH/SUPLS/22- 23/00139", "Procurement of 1 Double Cabin Pickup Under Project 1243 - Rehabilitation and Construction of General Hospitals and KOFIH projects", "SUMABOLT LOGISTICS LTD", "", "", "UGX", "472,000,00 0", "219,501,00 0", "Yes", "No", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 99, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "96", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 99, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**32**", "32", "MOH/SUPLS/22- 23/00139/145", "Procurement of 2 Double Cabin Pickups Under Project 1243 - Rehabilitation and Construction of General Hospitals and KOFIH projects - Lot 1", "SUMABOLT LOGISTICS LTD", "", "", "UGX", "472,000,00 0", "249,380,50 0", "Yes", "No", ""], ["**33**", "33", "MOH/SUPLS/22- 23/00001", "Laboratory Warmers, Procurement of Equipment-Slide Thermocycler and 20 Freezers", "Bio Investments Ltd Scientific", "", "", "UGX", "193,490,50 0", "192,969,50 0", "Yes", "No", ""], ["**34**", "34", "MOH/SUPLS/22- 23/00011", "of Accessories Sample to the Transportation Procurement Tracking Support Network for HIV, TB Malaria and Covid-19 Samples", "Higo Enterprises Uganda Ltd", "", "", "UGX", "172,380,00 0", "169,507,00 0", "Yes", "No", ""], ["**35**", "35", "MOHNCONS/22- 23/00402", "Procurement of Services for Printing of Consolidated HIV Prevention. Treatment and Care Guidelines 2022 Job Aides for MOH-CDC- CoAg", "Albo Investments Ltd", "", "", "UGX", "40,000,000", "39,900,000", "Yes", "No", ""], ["**36**", "36", "MOHNCONS/22- 23/00437", "Procurement of Services for Printing of Consolidated HIV Prevention, Treatment and Care Guidelines 2022 for MOH-CDC-CoAg", "Real Concepts Ltd", "", "", "UGX", "177,600,00 0", "176,978,40 0", "Yes", "No", ""], ["**37**", "37", "MOHS 23/00065 15/22-", "Procurement Stationery of Assorted", "KKN Enterprises Lat", "", "", "UGX", "183,602,80 0", "241,510,60 0", "Yes", "No", ""], ["**38**", "38", "MOHSUPLS/22- 23/00063", "Procurement of Toner", "Kata Technologies and Logistics LTd", "", "", "UGX", "182,863,00 0", "180,952,40 0", "Yes", "No", ""], ["**39**", "39", "MOH/NCONS/22- 23/00014", "Printing ICHDS - Banners IEC Materials for", "Sechi Enterprises Ltd", "", "", "UGX", "", "198,951,00 0", "Yes", "No", ""], ["**40**", "40", "MOH/NCONS/22- 23/00016", "Printing IEC Materials - FAQs for ICHDS", "Teq Holdings Ltd", "", "", "UGX", "", "104,229,40 0", "Yes", "No", ""], ["**41**", "41", "MOH/NCONS/22- 23/00421", "Printing of training materials for enhanced readiness to infectious through IDSE 3rd edition disease control", "Broadline Business solution ltd", "", "", "UGX", "", "42,291,200", "Yes", "No", ""], ["**42**", "42", "MOH/SUPLS/22- 23/00334", "Supply and Delivery Haverracks for IRS exercise of", "Josta Enterprises Ltd", "", "", "UGX", "", "278,000,25 0", "Yes", "No", ""], ["**43**", "43", "MOH'SUPLS/21- 22/00261", "Procurement Medical Spare Parts Under of Assorted", "Lot Procurement 2: of", "", "", "UGX", "600,000,00", "", "Yes", "No", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 100, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "97", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 100, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "Framework Contracts", "of spare Parts for Sterilization and Laboratory)' Equipment \u2022 Ms. St. Jude Electrical and Medical Equipment Workshop Ltd \u2022 Ms. Health Haven Limited Lot 3: Procurement Refrigeration Spare Parts and Personal Protective Equipment \u2022 Ms. Advanced Medical Solutions Ltd \u2022 Ms. Bessel Trading Company Limited Lot Procurement Spare Parts Oxygen Equipment \u2022 Ms. St. Jude Electrical and Medical Equipment Workshop Ltd \\* \u2022 Lot Procurement Electrical Accessories Supplies \u2022 Ms. Company Limited Ms. Health 5: of 4: of for Related N2M and", "", "", "", "0", "", "", "", ""], ["**44**", "44", "MOH/SUPLS/22- 23/00192", "Consultancy services for Provision of Design Review, Site Customization and Construction Supervision of Health the Karamoja Infrastructure facilities under", "", "", "", "", "", "", "Yes", "No", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 101, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "98", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 101, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "Development Project Phase II", "", "", "", "", "", "", "", "", ""], ["", "**VALIUD PROCUREM** **ENTS-** EGP** **IN**", "", "", "", "", "", "", "", "**11,938,32 8,796**", "", "", ""], ["**45**", "1", "MOH/SUPLS/2022- 2023/00043", "MAINTENANCE AND REPLACEMENT OF TELEPHONE INTERCOM PBX EQUIPMENT", "", "", "", "UGX", "40,533,000", "Null", "Yes", "in EGP", ""], ["**46**", "2", "MOH/SUPLS/2022- 2023/00026", "REQUEST FOR SERVICE AND PREVENTIVE MANTAINANCE OF MOH ICT EQUIPMENT", "", "", "", "UGX", "59,991,082", "Null", "Yes", "in EGP", ""], ["**47**", "3", "MOH/NCONS/2022- 2023/00123", "Printing, Stationery, Photocopying and Binding - Printing services gazetting list of registered pharmacist", "", "", "", "UGX", "84,000,000", "Null", "Yes", "in EGP", ""], ["**48**", "4", "MOH/SUPLS/2022- 2023/00035", "Sunlight Activated Formulation Extract (SAFE) Larvicide; SAFE plus and SAFE powder", "", "Open Domestic Bidding Method", "Bid Notice Publishi ng", "", "549,944,25 0", "Null", "Yes", "in EGP", "No copy of advert / contracts committ ee approve d the procure ment on 30th May 2023 but by 9th Novemb er 2023 procure ment had not proceede d"], ["**49**", "5", "MOH/NCONS/2022- 2023/00127", "Procurement of tyres for Motor vehicles; UG 7429M, UG 7428M For Ministers of state.", "CFAO MOTORS UGANDA LIMITED", "", "", "UGX", "28,000,000", "40,970,781", "Yes", "in EGP", ""], ["**50**", "6", "MOH/CONS/2022- 2023/00006", "Procure services of a creative firm to design and produce audio and visual messages on HIV/AIDs.", "INFO- COMMUNICATION FOR HEALTH LTD", "", "", "UGX", "140,000,00 0", "139,877,20 0", "Yes", "in EGP", ""], ["**51**", "7", "MOH/CONS/2022- 2023/00004", "Procurement of consultancy services of a social media firm", "GENEREX SOLUTIONS - SMC", "", "", "UGX", "150,000,00", "148,500,00", "Yes", "in EGP", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 102, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "99", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 102, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "to raise awareness and behaviour change action to implement Yellow Fever mass vaccination campaign", "LIMITED", "", "", "", "0", "0", "", "", ""], ["**52**", "8", "MOH/NCONS/2022- 2023/00084", "Printing of IEC materials on introduction of New vaccines into routine immunization program", "Rim Enterprises General", "", "", "UGX", "150,000,00 0", "174,345,00 0", "Yes", "in EGP", ""], ["**53**", "9", "MOH/SUPLS/2022- 2023/00022", "Procurement of Executive T- Shirts for the Yellow fever Preventive Mass Vaccination Campaign in 6 regions", "EXCELLA ENTERPRISES LIMITED", "", "", "UGX", "199,800,00 0", "159,840,00 0", "Yes", "in EGP", ""], ["**54**", "10", "MOH/SUPLS/2022- 2023/00018", "Procurement of Bronchure for Health workers, for Parents and Public in English Language and for Parents in Local Language for the Yellow Fever Prevention Mass Vaccination Campaign in 6 regions Flyers flyers", "KADIJAN INTERNATIONAL (U) LIMITED", "", "", "UGX", "198,990,00 0", "232,651,63 2", "Yes", "in EGP", ""], ["**55**", "11", "MOH/NCONS/2022- 2023/00038", "Procurement of an Events Company for the National Physical Day 2023", "SOLFIT SOLUTIONS LIMITED", "", "", "UGX", "57,700,000", "56,824,300", "Yes", "in EGP", ""], ["**56**", "12", "MOH/NCONS/22- 23/00034", "Framework for maintenance and repair of Oxygen plants in Regional and National Referral Hospitals across the country contract", "Silverbacks Pharmacy limited", "", "", "UGX", "", "2,266,725, 435", "Yes", "in EGP", ""], ["**57**", "13", "MOH/SUPLS/2022- 2023/00048", "Procurement of a Laptop", "", "Request for Quotations/ Proposals", "Evaluati on of Applied Provider s", "", "10,000,000", "Null", "Yes", "in EGP", "Not in sample"], ["**58**", "14", "MOH/SUPLS/2022- 2023/00036", "REQUEST OFFICE FURNITURE TO PROCURE", "", "Request for Quotations/ Proposals", "Solicitati on In Progress", "", "19,949,999", "Null", "Yes", "in EGP", "Not in sample"], ["**59**", "15", "MOH/SUPLS/2022- 2023/00032", "FURNITURE & FITTINGS - Furniture and Fixtures", "", "Request for Quotations/ Proposals", "Create Bid", "", "20,155,931", "Null", "Yes", "in EGP", "Not in sample"], ["**60**", "16", "MOH/SUPLS/2022- 2023/00030", "Consumer electronics, communication equipment, computers, computer software and consumables and optical products - Information and Communication Technology Services", "", "Request for Quotations/ Proposals", "Bid Notice Publishi ng", "", "10,000,000", "Null", "Yes", "in EGP", "Not in sample"]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 103, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "100", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 103, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**61**", "17", "MOH/NCONS/2022- 2023/00088", "Repair of Vehicle UG 4414M", "", "Request for Quotations/ Proposals", "Evaluati on of Applied Provider s", "", "13,404,964", "Null", "Yes", "in EGP", "Not in sample"], ["**62**", "18", "MOH/NCONS/2022- 2023/00040", "repair of EMS vehicle UG 6741M", "", "Request for Quotations/ Proposals", "Bid Notice Publishi ng", "", "23,000,000", "Null", "Yes", "in EGP", "Not in sample"], ["**63**", "19", "MOH/NCONS/2022- 2023/00039", "Changer Replacement of Suction Valve, Automatic over Accessories and Compressor connectors for Medical Oxygen Plants", "", "Request for Quotations/ Proposals", "Solicitati on In Progress", "", "23,684,056", "Null", "Yes", "in EGP", "Not in sample"], ["**64**", "20", "MOH/SUPLS/2022- 2023/00016", "Request for Computers and Labeling Machine for Finance and Administration Department", "", "Request for Quotations/ Proposals", "Bid Notice Publishi ng", "", "33,984,000", "Null", "Yes", "in EGP", "Not in sample"], ["**65**", "21", "MOH/SUPLS/2022- 2023/00014", "Procurement of a Laptop", "", "Request for Quotations/ Proposals", "Bid Notice Publishi ng", "", "10,000,000", "Null", "Yes", "in EGP", "Not in sample"], ["**66**", "22", "MOH/SUPLS/2022- 2023/00012", "General Stationery - printing stationary, photocopying and binding", "", "Request for Quotations/ Proposals", "Bid Opening", "", "8,700,000", "Null", "Yes", "in EGP", "Not in sample"], ["**67**", "23", "MOH/SUPLS/2022- 2023/00011", "Procurement of 2 desk top and 2 lapTop Computers.", "", "Request for Quotations/ Proposals", "Create Bid", "", "20,000,000", "Null", "Yes", "in EGP", "Not in sample"], ["**68**", "24", "MOH/SUPLS/2022- 2023/00008", "ICT Hardware and Software Solutions - Procurement of Tablets and computers", "", "Request for Quotations/ Proposals", "Bid Notice Publishi ng", "", "18,483,051", "Null", "Yes", "in EGP", "Not in sample"], ["**69**", "25", "MOH/SUPLS/2022- 2023/00006", "Computer supplies and Information Technology (2 Laptops with their accessories)", "", "Request for Quotations/ Proposals", "Bid Opening", "", "10,000,000", "Null", "Yes", "in EGP", "Not in sample"], ["**70**", "26", "MOH/NCONS/2022- 2023/00126", "COMPREHENSIVE REPAIR FOR THE MINISTRY BUS REG NO. UG 3737M", "", "Request for Quotations/ Proposals", "Evaluati on of Applied Provider s", "", "27,989,600", "Null", "Yes", "in EGP", "Not in sample"], ["", "**MICRO PROCUREM ENTS**", "", "", "", "", "", "", "", "**3,219,734 348**", "", "", ""], ["**71**", "1", "MOH/NCONS/2022- 2023/00151", "REQUEST TO REPAIR MOTOR VEHICLE UG 6884 M", "", "Micro Procureme nt", "Bid Opening", "", "3,964,000", "Null", "Yes", "in EGP", "Micro Procure ment"]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 104, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "101", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 104, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**72**", "2", "MOH/NCONS/2022- 2023/00149", "Procurement of Tyres for MV No. UG 3673M", "", "Micro Procureme nt", "Bid Opening", "", "3,728,800", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**73**", "3", "MOH/NCONS/2022- 2023/00148", "Maintenance and repair of MV No. 3673", "", "Micro Procureme nt", "Create Bid", "", "4,979,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**74**", "4", "MOH/SUPLS/2022- 2023/00047", "Procurement of one printer for Senior Communication Officer", "", "Micro Procureme nt", "Bid Opening", "", "3,180,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**75**", "5", "MOH/SUPLS/2022- 2023/00044", "REQUEST CATRIDGES FOR TONER", "", "Micro Procureme nt", "Bid Opening", "", "3,100,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**76**", "6", "MOH/NCONS/2022- 2023/00140", "REPAIR OF MOTOR VEHICLE UG 6884M", "", "Micro Procureme nt", "Bid Opening", "", "3,200,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**77**", "7", "MOH/NCONS/2022- 2023/00136", "Vehicle repair UG 5340M", "", "Micro Procureme nt", "Solicitati on In Progress", "", "3,970,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**78**", "8", "MOH/SUPLS/2022- 2023/00041", "Executive one seater leather sofa with chrome plated legs and side support", "", "Micro Procureme nt", "Bid Opening", "", "1,800,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**79**", "9", "MOH/SUPLS/2022- 2023/00039", "Executive 3 seater leather sofa with chrome plated legs and side support", "", "Micro Procureme nt", "Bid Opening", "", "3,800,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**80**", "10", "MOH/NCONS/2022- 2023/00113", "MAINTENANCE SERVICING GENERATOR AND OF MOH", "", "Request for Quotations/ Proposals", "Solicitati on In Progress", "", "6,131,500", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**81**", "11", "MOH/WRKS/2022- 2023/00001", "Procurement of New Office Tiles for Office No.C112", "", "Micro Procureme nt", "Bid Opening", "", "3,256,680", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**82**", "12", "MOH/NCONS/2022- 2023/00104", "Postage and Courier services", "", "Micro Procureme nt", "Create Bid", "", "3,360,800", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**83**", "13", "MOH/NCONS/2022- 2023/00094", "REPAIR OF MOTOR VEHICLE UG 6865 M", "", "Micro Procureme nt", "Bid Opening", "", "1,150,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**84**", "14", "MOH/NCONS/2022- 2023/00090", "Repair of Motor Vehicle UG 6486 M", "", "Micro Procureme nt", "Bid Opening", "", "1,510,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**85**", "15", "MOH/SUPLS/2022- 2023/00027", "To Procure round meeting table and mesh visitors chairs", "", "Micro Procureme nt", "Bid Opening", "", "3,300,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**86**", "16", "MOH/SUPLS/2022- 2023/00025", "procurement of a wooden bookshelf and a low height wooden tea cabinet", "", "Micro Procureme nt", "Bid Opening", "", "4,640,000", "Null", "Yes", "in EGP", "Micro Procure ment"]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 105, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "102", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 105, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**87**", "17", "MOH/NCONS/2022- 2023/00042", "REPAIR and maintainance of Vehicle UG 5340M", "", "Micro Procureme nt", "Bid Opening", "", "4,430,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**88**", "18", "MOH/NCONS/2022- 2023/00041", "repair services Transportation or maintenance - Maintenance of vehicles and repairs ( Vehicle No. UG 5494M- MITSUBISHI L200)", "", "Micro Procureme nt", "Bid Opening", "", "3,462,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**89**", "19", "MOH/NCONS/2022- 2023/00092", "REPAIR OF MOTOR VEHICLE UG 5385 M", "", "Micro Procureme nt", "Bid Opening", "", "4,010,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**90**", "20", "MOH/NCONS/2022- 2023/00086", "Repair for Motor Vehicle UG 5387M", "", "Micro Procureme nt", "Bid Opening", "", "4,230,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**91**", "21", "MOH/NCONS/2022- 2023/00045", "repair services Transportation or maintenance - Maintanance Repair of Vehicle No UAW 051Z", "", "Micro Procureme nt", "Create Bid", "", "2,600,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**92**", "22", "MOH/SUPLS/2022- 2023/00004", "Procurement of a Printer", "", "Micro Procureme nt", "Solicitati on In Progress", "", "5,000,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**93**", "23", "MOH/NCONS/2022- 2023/00031", "Battteries vehicles for ambulance", "", "Micro Procureme nt", "Bid Opening", "", "5,000,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**94**", "24", "MOH/NCONS/2022- 2023/00029", "Repair of ambulance motor UG 6807M", "", "Micro Procureme nt", "Solicitati on In Progress", "", "531,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**Procure ments that were initiate d but had no replies from bidders and thus the procure ments did not proceed**", "", "", "", "", "", "", "", "", "", "Yes", "in EGP", ""], ["**95**", "1", "MOH/NCONS/2022- 2023/00133", "Hotel dissemination services of for urban", "", "Micro Procureme", "review\\_ and\\_pub", "", "2,870,000", "Null", "Yes", "in EGP", "Micro Procure"]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 106, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "103", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 106, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "one immunization communication plan to non-health and health stakeholders of hoima city in fortportal for day- 35persons per day", "", "nt", "lish", "", "", "", "", "", "ment"], ["**96**", "2", "MOH/SUPLS/2022- 2023/00038", "sofa with chrome Procure Executive 1 seater leather plated legs and side support", "", "Micro Procureme nt", "initiate", "", "1,800,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**97**", "3", "MOH/NCONS/2022- 2023/00118", "of Hotel services for the dissemination urban immunization communication plan to the Hoima city health and non health stakeholders in Fortportal for one day", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "2,870,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**98**", "4", "MOH/NCONS/2022- 2023/00116", "Hotel services the dissemination urban immunization communication plan to the soroti city health and non-health stakeholders in Mbale for one day for of", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "2,765,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**99**", "5", "MOH/NCONS/2022- 2023/00115", "Hotel services the dissemination urban immunization communication plan to the masaka city health and non-health stakeholders in Mbarara for one day for of", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "1,575,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**100**", "6", "MOH/NCONS/2022- 2023/00112", "Provision of Canopy covers to protect from rain container padlocks", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "4,905,260", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**101**", "7", "MOH/NCONS/2022- 2023/00107", "REQUEST FOR TYRES FOR UG 2299M OF", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "3,560,800", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**102**", "8", "MOH/NCONS/2022- 2023/00093", "REPAIR OF MOTOR VEHICLE UG 6865 M", "", "Micro Procureme nt", "initiate", "", "1,150,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**103**", "9", "MOH/NCONS/2022- 2023/00035", "or - repair services Transportation maintenance Maintenance and Transport Equipment", "", "Micro Procureme nt", "N/A", "", "4,986,680", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**104**", "10", "MOH/NCONS/2022- 2023/00030", "Repair of motor vehicle UG 5356M", "", "Micro Procureme nt", "N/A", "", "1,165,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**105**", "11", "MOH/NCONS/2022- 2023/00147", "Procurement of Vehicle tyres for UAW 051Z", "", "Micro Procureme nt", "review", "", "2,951,888", "Null", "Yes", "in EGP", "Micro Procure ment"]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 107, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "104", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 107, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**106**", "12", "MOH/NCONS/2022- 2023/00144", "REQUEST TO REPAIR MOTOR VEHICLE UG 5385M", "", "Micro Procureme nt", "review", "", "4,010,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**107**", "13", "MOH/NCONS/2022- 2023/00138", "Procurement of Tyres for MV No UG 6888M Ford Ranger - SAVERO TYRES 265/65/R17", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "4,059,200", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**108**", "14", "MOH/NCONS/2022- 2023/00122", "of Hotel services for the dissemination urban immunization communication plan to the Fortportal city health and non-health stakeholders in Hoima for one day", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "1,925,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**109**", "15", "MOH/NCONS/2022- 2023/00121", "of Hotel services for the dissemination urban immunization communication plan to the Mbale city health and non-health stakeholders in Jinja for one day", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "3,500,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**110**", "16", "MOH/NCONS/2022- 2023/00120", "of Hotel services for the dissemination urban immunization communication plan to the mbarara city health and non-health stakeholders in Masaka for one day", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "2,870,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**111**", "17", "MOH/NCONS/2022- 2023/00119", "Hotel the dissemination urban immunization communication plan to the city health and non- health stakeholders in Masindi for one day services for of", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "1,680,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**112**", "18", "MOH/NCONS/2022- 2023/00117", "Hotel the dissemination urban immunization communication plan to the jinja city health and non-health stakeholders in Mbale for one day services for of", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "2,765,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**113**", "19", "MOH/NCONS/2022- 2023/00109", "Transportation maintenance Maintenance- Vehicles repair services or -", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "3,144,042", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**114**", "20", "MOH/NCONS/2022- 2023/00108", "Transportation maintenance Maintenance- Vehicles repair services or -", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "4,902,900", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**115**", "21", "MOH/NCONS/2022- 2023/00105", "Procurement of Tyres for UG MV 7203M", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "3,304,000", "Null", "Yes", "in EGP", "Micro Procure ment"]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 108, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "105", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 108, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**116**", "22", "MOH/NCONS/2022- 2023/00103", "and Workshop on Dissemination of Urban immunization communication plan to the city health non-health stakeholders in Mbarara", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "2,550,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**117**", "23", "MOH/NCONS/2022- 2023/00102", "Workshop on dissemination of urban immunization communication plan to City health non-health stakeholders in Mbale for two days and", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "2,965,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**118**", "24", "MOH/NCONS/2022- 2023/00101", "Workshop on dissemination of urban immunization communication plan to city health and non-health stakeholders in Mbale for 2days", "", "Micro Procureme nt", "initiate", "", "2,965,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**119**", "25", "MOH/NCONS/2022- 2023/00100", "and Workshop on Dessimination of urban immunization communication plan to city health non-health stakeholders in Hoima for two days.", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "2,637,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**120**", "26", "MOH/NCONS/2022- 2023/00099", "and Workshop on dissemination of Urban Immunization communication plan to the city health non-health stakeholders in Jinja for 2days", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "3,900,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**121**", "27", "MOH/NCONS/2022- 2023/00098", "Worksop on Dissemination of Urban Immunization communication plan to city health and non-health stakeholders in Masindi for two days", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "2,680,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**122**", "28", "MOH/NCONS/2022- 2023/00097", "Workshop on dissemination of Urban Immunization plan in Masindi", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "4,187,500", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**123**", "29", "MOH/NCONS/2022- 2023/00096", "Workshop on dissemination of urban immunization communication plan to City health and non-health stakeholders in Soroti for 2days", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "1,832,650", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**124**", "30", "MOH/NCONS/2022- 2023/00095", "Workshop for Dissemination of Urban Immunization communication plan in Fortportal for 2 days.", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "2,870,000", "Null", "Yes", "in EGP", "Micro Procure ment"]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 109, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "106", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 109, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**125**", "31", "MOH/NCONS/2022- 2023/00091", "Request for Tyres for Motor Vehicle UG 4593 M", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "4,017,900", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**126**", "32", "MOH/NCONS/2022- 2023/00089", "Workshop on dissemination of urban immunization communication plan in Masaka", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "4,016,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**127**", "33", "MOH/NCONS/2022- 2023/00087", "Repair for Motor Vehicle UG 5387M", "", "Micro Procureme nt", "N/A", "", "-", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**128**", "34", "MOH/SUPLS/2022- 2023/00028", "Framework for fuel for a period of 18 months", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "10,109", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**129**", "35", "MOH/NCONS/2022- 2023/00081", "of Hotel services for the dissemination urban immunization communication plan to the city health and non- health stakeholders in Mbale for two days", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "2,965,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**130**", "36", "MOH/NCONS/2022- 2023/00044", "Procurement of Tyres for MV No UG 4163M Land Cruiser Prado -SAVERO TYRES 265/65/R17", "", "Micro Procureme nt", "review\\_ and\\_pub lish", "", "4,012,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**131**", "37", "MOH/NCONS/2022- 2023/00037", "Transportation maintenance Maintenance- Vehicles repair services or -", "", "Micro Procureme nt", "review", "", "4,200,000", "Null", "Yes", "in EGP", "Micro Procure ment"], ["**132**", "38", "MOH/NCONS/2022- 2023/00124", "PUBLICATION OF A PRESS STATEMENT ON WORLD HEPATITIS DAY", "", "Restricted Domestic Bidding Method", "review\\_ and\\_pub lish", "", "109,450,00 0", "Null", "Yes", "in EGP", "Form 5 was approve d on 30th May 2023 - incomple te procure ment"], ["**133**", "39", "MOH/NCONS/2022- 2023/00150", "Procurement of Hotel services for media orientation on Mass Yellow Fever Vaccination", "", "Request for Quotations/ Proposals", "review", "", "12,745,500", "Null", "Yes", "in EGP", "incomple te procure ment"], ["**134**", "40", "MOH/NCONS/2022- 2023/00142", "Procurement of Nissan Service Spare Parts and breaks", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "48,835,650", "Null", "Yes", "in EGP", "incomple te procure ment"], ["**135**", "41", "MOH/WRKS/2022- 2023/00002", "repair works on toilets and perimeter fence of the vector", "", "Request for Quotations/", "review\\_ and\\_pub", "", "40,133,167", "Null", "Yes", "in EGP", "Form 5 approve"]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 110, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "107", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 110, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "borne and neglected diseases division", "", "Proposals", "lish", "", "", "", "", "", "d on 11th May 2023 however procure ment did not proceed"], ["**136**", "42", "MOH/NCONS/2022- 2023/00111", "Cleaning SERVICES FOR MOH HEADQUARTERS", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "35,931,600", "Null", "Yes", "in EGP", "Form 5 approve d on 8th May 2023 however procure ment did not proceed"], ["**137**", "43", "MOH/NCONS/2022- 2023/00141", "PROCUREMENT OF TYRES FOR MV UG 2299M", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "5,664,000", "Null", "Yes", "in EGP", "Not in sample"], ["**138**", "44", "MOH/NCONS/2022- 2023/00137", "Hotel services for Media Orientation of Yellow Fever Mass Vaccination Campaign for one day(Imperial Royale Kampala branch)", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "11,200,000", "Null", "Yes", "in EGP", "Not in sample"], ["**139**", "45", "MOH/NCONS/2022- 2023/00130", "REVIEWING PERFORMANCE AND SENSITIZATION OF THE HEALTH AND NON HEALTH STAKEHOLDERS OF KCCA DIVISIONS NEW VACCINES B.BIRTH DOSE) -120 PERSONS PER DAY AT IMPERIAL HEIGHTS HOTEL FOR TWO DAYS. ON (HEP.", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "24,400,000", "Null", "Yes", "in EGP", "Not in sample"], ["**140**", "46", "MOH/NCONS/2022- 2023/00110", "CLEANING SERVICES FOR WABIGALO,CHEMOTHERAPY,V ECTOR CONTROL AND TB OFFICES", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "15,120,000", "Null", "Yes", "in EGP", "Not in sample"], ["**141**", "47", "MOH/NCONS/2022- 2023/00106", "Biological science services - Yellow fever campaign services", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,400,000", "Null", "Yes", "in EGP", "Not in sample"], ["**142**", "48", "MOH/SUPLS/2022- 2023/00024", "Executive faux leather sofa with chrome plated legs and side support . Size (3+1)", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "5,700,000", "Null", "Yes", "in EGP", "Not in sample"]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 111, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "108", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 111, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**143**", "49", "MOH/SUPLS/2022- 2023/00017", "Procurement of Tents", "", "Request for Quotations/ Proposals", "initiate", "", "24,500,000", "Null", "Yes", "in EGP", "Not in sample"], ["**144**", "50", "MOH/NCONS/2022- 2023/00134", "REVIEWING PERFORMANCE AND SENSITIZATION OF THE HEALTH AND NON HEALTH STAKEHOLDERS OF TWO KCCA DIVISION ON NEW VACCINES (HEP. B.BIRTH DOSE) -80 PERSONS PER DAY AT IMPERIAL GOLF VIEW FOR TWO DAYS.", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "16,400,000", "Null", "Yes", "in EGP", "Framew ork agreeme nt"], ["**145**", "51", "MOH/NCONS/2022- 2023/00131", "REVIEWING PERFORMANCE AND SENSITIZATION OF THE HEALTH AND NON HEALTH STAKEHOLDERS OF KCCA DIVISIONS ON NEW VACCINES (HEP. B.BIRTH DOSE) -80 PERSONS PER DAY AT IMPERIAL GOLF VIEW FOR TWO DAYS", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "16,400,000", "Null", "Yes", "in EGP", "Framew ork agreeme nt"], ["**146**", "52", "MOH/NCONS/2022- 2023/00139", "Venues for workshops ( TOT for Yellow Fever PMVC for 2 days, 140 people per day) (Imperial Royale)", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "28,400,000", "Null", "Yes", "in EGP", ""], ["**147**", "53", "MOH/NCONS/2022- 2023/00129", "Transportation repair maintenance services Maintenance - Transport Equipment or -", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "8,760,900", "Null", "Yes", "in EGP", ""], ["**148**", "54", "MOH/CONS/2022- 2023/00003", "Procure consultancy services of a social media firm to raise awareness and behavior change action to implement Yellow vaccination campaign Fever", "", "Shortlisting without publication of expression of interest of a firm", "initiate", "", "150,000,00 0", "Null", "Yes", "in EGP", ""], ["**149**", "55", "MOH/NCONS/2022- 2023/00146", "or - repair services Transportation maintenance Purchase of Vehicle tyres for UAW 051Z", "", "Request for Quotations/ Proposals", "N/A", "", "-", "Null", "Yes", "in EGP", ""], ["**150**", "56", "MOH/NCONS/2022- 2023/00145", "or - Transportation maintenance Purchase of Vehicle tyres for UAW 051Z repair services", "", "Request for Quotations/ Proposals", "N/A", "", "-", "Null", "Yes", "in EGP", ""], ["**151**", "57", "MOH/NCONS/2022- 2023/00143", "Partitioning of vehicles Reg Nos; UG 6462M, UG4022M,", "", "Request for Quotations/", "review\\_ and\\_pub", "", "8,555,000", "Null", "Yes", "in EGP", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 112, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "109", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 112, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "UG6472M, UG3931M, AND UAY019Y USED DURING THE SURVEILLANCE EMERGENCIES", "", "Proposals", "lish", "", "", "", "", "", ""], ["**152**", "58", "MOH/SUPLS/2022- 2023/00046", "procurement of 27 executive boardroom chairs", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "44,549,998", "Null", "Yes", "in EGP", ""], ["**153**", "59", "MOH/SUPLS/2022- 2023/00045", "procurement of 27 boardroom chairs", "", "Request for Quotations/ Proposals", "initiate", "", "41,753,388", "Null", "Yes", "in EGP", ""], ["**154**", "60", "MOH/NCONS/2022- 2023/00135", "Procurement of Hotel services for Media Orientation of Yellow Fever Mass Vaccination Campaign", "", "Request for Quotations/ Proposals", "initiate", "", "9,800,000", "Null", "Yes", "in EGP", ""], ["**155**", "61", "MOH/NCONS/2022- 2023/00132", "tyres vehicles for EMS ambulance", "", "Request for Quotations/ Proposals", "initiate", "", "61,360,000", "Null", "Yes", "in EGP", ""], ["**156**", "62", "MOH/SUPLS/2022- 2023/00040", "REQUEST FOR PRINTER AND LAPTOP", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "12,154,000", "Null", "Yes", "in EGP", ""], ["**157**", "63", "MOH/NCONS/2022- 2023/00114", "tyres for ambulances EMS vehicle", "", "Request for Quotations/ Proposals", "initiate", "", "61,360,000", "Null", "Yes", "in EGP", ""], ["**158**", "64", "MOH/SUPLS/2022- 2023/00034", "REQUEST FOR FURNITURE FOR MINISTERS OFFICE", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "20,363,644", "Null", "Yes", "in EGP", ""], ["**159**", "65", "MOH/SUPLS/2022- 2023/00033", "REQUEST FOR FURNITURE FOR MINISTERS OFFICE", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "20,363,644", "Null", "Yes", "in EGP", ""], ["**160**", "66", "MOH/SUPLS/2022- 2023/00031", "PROCUREMENT FURNITURE OF", "", "Request for Quotations/ Proposals", "Bid Notice Publishi ng", "", "17,846,000", "Null", "Yes", "in EGP", ""], ["**161**", "67", "MOH/CONS/2022- 2023/00005", "Communication and graphical design - Consultancy services to develop, design and produce family health campaign communication messages.", "", "Shortlisting without publication of expression of interest of a firm", "review\\_ and\\_pub lish", "", "150,000,00 0", "Null", "Yes", "in EGP", ""], ["**162**", "68", "MOH/CONS/2022- 2023/00002", "Consultancy services of a social media firm to raise awareness and behavior change action to implement Fever vaccination routine immunization services Yellow and", "", "Shortlisting without publication of expression of interest of a firm", "initiate", "", "150,000,00 0", "Null", "Yes", "in EGP", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 113, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "110", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 113, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**163**", "69", "MOH/NCONS/2022- 2023/00085", "Procurement of a Full page advert in the Martyrs Day Magazine", "", "Request for Quotations/ Proposals", "N/A", "", "10,000,000", "Null", "Yes", "in EGP", ""], ["**164**", "70", "MOH/NCONS/2022- 2023/00080", "Procurement of Television Spot Messages on Yellow Fever Preventive Mass Vaccination Campaign on National TV Station", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "84,000,000", "Null", "Yes", "in EGP", ""], ["**165**", "71", "MOH/NCONS/2022- 2023/00079", "regional TV Procurement of Television Spot Messages on Yellow Fever Preventive Mass Vaccination Campaign on Station", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "56,000,000", "Null", "Yes", "in EGP", ""], ["**166**", "72", "MOH/NCONS/2022- 2023/00078", "Procurement of Television Spot Messages on Yellow Fever Preventive Mass Vaccination Campaign on National TV Station", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "84,000,000", "Null", "Yes", "in EGP", ""], ["**167**", "73", "MOH/NCONS/2022- 2023/00077", "regional TV Procurement of Television spot Messages on Yellow Fever Preventive Mass Vaccination Campaign on Station", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "56,000,000", "Null", "Yes", "in EGP", ""], ["**168**", "74", "MOH/NCONS/2022- 2023/00076", "Procurement of Television spot messages on Yellow Fever Preventive Mass Vaccination Campaign on regional TV Station", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "56,000,000", "Null", "Yes", "in EGP", ""], ["**169**", "75", "MOH/NCONS/2022- 2023/00075", "Procurement of Spots Preventive Mass Vaccination Campaign television Television fever regional Yellow on on", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "56,000,000", "Null", "Yes", "in EGP", ""], ["**170**", "76", "MOH/NCONS/2022- 2023/00074", "Procurement of Television spots Fever Preventive Mass Vaccination Campaign on the National Television on Yellow", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "84,000,000", "Null", "Yes", "in EGP", ""], ["**171**", "77", "MOH/NCONS/2022- 2023/00073", "Procurement of Radio spot messages on Yellow fever Preventive Mass Vaccination Campaign on National Radio Station", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "31,360,000", "Null", "Yes", "in EGP", ""], ["**172**", "78", "MOH/NCONS/2022- 2023/00072", "Procurement of Radio spot messages on Yellow Fever Preventive Mass Vaccination", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "31,360,000", "Null", "Yes", "in EGP", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 114, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "111", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 114, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "Campaign on the national radio statio", "", "", "", "", "", "", "", "", ""], ["**173**", "79", "MOH/NCONS/2022- 2023/00071", "Procurement of radio spot Messages on Yellow Fever Preventive Mass Vaccination Campaign on National Radio station", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "31,360,000", "Null", "Yes", "in EGP", ""], ["**174**", "80", "MOH/NCONS/2022- 2023/00070", "Procurement of radio spot Messages on Yellow Fever Preventive Mass Vaccination Campaign on regional stations", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**175**", "81", "MOH/NCONS/2022- 2023/00069", "Procurement of Radio spot Messages on Yellow Fever Preventive Mass Vaccination Campaign on regional radios", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**176**", "82", "MOH/NCONS/2022- 2023/00068", "Procurement of radio spot messages on Yellow Fever Preventive Mass Vaccination Campaign on regional radio stations", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**177**", "83", "MOH/NCONS/2022- 2023/00067", "Procurement of radio spot messages on Yellow Fever Preventive Mass Vaccination Campaign on regional radio stations", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**178**", "84", "MOH/NCONS/2022- 2023/00066", "Procurement of radio spot messages on Yellow Fever Preventive Mass Vaccination Capaign on regional radio stations", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**179**", "85", "MOH/NCONS/2022- 2023/00065", "Procurement of Radio spot Massages on Yellow Fever Preventive Mass Vaccination Campaign on Regional radios", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**180**", "86", "MOH/NCONS/2022- 2023/00064", "Procurement of Radio Spot messages on Yellow Fever Preventive Mass Vaccination Campaign on regional radio station", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**181**", "87", "MOH/NCONS/2022- 2023/00063", "Procurement of Radio Spot messages on Yellow Fever Preventive Mass Vaccination Campaign on regional radio station", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**182**", "88", "MOH/NCONS/2022- 2023/00062", "Procurement of Radio spot messages on Yellow Fever", "", "Request for Quotations/", "review\\_ and\\_pub", "", "13,440,000", "Null", "Yes", "in EGP", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 115, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "112", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 115, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "Preventive Mass Vaccination Campaign on regional radio stations", "", "Proposals", "lish", "", "", "", "", "", ""], ["**183**", "89", "MOH/NCONS/2022- 2023/00061", "Procurement of radio spot messages on Yellow fever Preventive Mass Vaccination Campaign on regional Radio Stations", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**184**", "90", "MOH/NCONS/2022- 2023/00060", "radio spot fever Procurement of messages on Yellow Preventive Mass Vaccination Campaign on regional radio stations", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**185**", "91", "MOH/NCONS/2022- 2023/00059", "Procurement radio spot messages on Yellow Fever Preventive Mass Vaccination Campaign on regional Radio Stations", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**186**", "92", "MOH/NCONS/2022- 2023/00058", "Procurement of Radio spot messages on Yellow Fever Preventive Mass Vaccination Campaign on regional radio stations", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**187**", "93", "MOH/NCONS/2022- 2023/00057", "Procurement of Radio spot messages on the yellow Fever Preventive Mass Vaccination Campaign on regional radio", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**188**", "94", "MOH/NCONS/2022- 2023/00056", "Procurement of Radio spot services fever Preventive Mass Vaccination Campaign on regional radio stations on Yellow", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**189**", "95", "MOH/NCONS/2022- 2023/00055", "Procurement of Radio spot messages on Yellow Fever Preventive Mass Vaccination Campaign on regional radio station", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**190**", "96", "MOH/NCONS/2022- 2023/00054", "Procurement of radio spots Messages on Yellow Fever Preventive Mass Vaccination Campaign on regional radio stations.", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""], ["**191**", "97", "MOH/NCONS/2022- 2023/00053", "Provision of Radio spots on Yellow fever Preventive Mass Vaccination Campaign on regional radio stations", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "13,440,000", "Null", "Yes", "in EGP", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 116, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "113", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 116, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**192**", "98", "MOH/NCONS/2022- 2023/00052", "(Kabale, Kabarole, Procurement for production of Radio spot messages on Yellow Fever Preventive Mass Vaccination Campaign in 6 Regions Hoima, Lira, Gulu and Arua)", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "7,000,000", "Null", "Yes", "in EGP", ""], ["**193**", "99", "MOH/SUPLS/2022- 2023/00021", "Procurement of Pull-Up banners for the Yellow fever Preventive Mass Vaccination Campaign in 6 regions", "", "Restricted Domestic Bidding Method", "Bid Notice Publishi ng", "", "130,250,00 0", "Null", "Yes", "in EGP", ""], ["**194**", "100", "MOH/NCONS/2022- 2023/00051", "Printing of Posters and Caps for Yellow Fever Preventive Mass Vaccination Campaign In 6 Regions", "", "Request for Quotations/ Proposals", "initiate", "", "46,200,000", "Null", "Yes", "in EGP", ""], ["**195**", "101", "MOH/NCONS/2022- 2023/00050", "Printing of Executive T-shirts for Yellow Fever Preventive Mass Vaccination Campaign in 6 regions", "", "Restricted Domestic Bidding Method", "initiate", "", "199,800,00 0", "Null", "Yes", "in EGP", ""], ["**196**", "102", "MOH/NCONS/2022- 2023/00049", "Printing Pull Up banners for yellow fever Preventive Mass Vaccination Campaign in 6 regions", "", "Restricted Domestic Bidding Method", "initiate", "", "130,250,00 0", "Null", "Yes", "in EGP", ""], ["**197**", "103", "MOH/NCONS/2022- 2023/00048", "Printing of Street banners for the yellow fever Preventive Mass Vaccination Campign in 6 regions", "", "Restricted Domestic Bidding Method", "initiate", "", "199,750,00 0", "Null", "Yes", "in EGP", ""], ["**198**", "104", "MOH/NCONS/2022- 2023/00047", "Printing of T-shirts for Yellow fever Preventive Mass Vaccination Campaign in 6 regions", "", "Restricted Domestic Bidding Method", "initiate", "", "105,175,00 0", "Null", "Yes", "in EGP", ""], ["**199**", "105", "MOH/NCONS/2022- 2023/00046", "Printing Brochures Preventive Mass Vaccination Campaign in 6 regions of and for Yellow Fever Flyers", "", "Restricted Domestic Bidding Method", "initiate", "", "198,990,00 0", "Null", "Yes", "in EGP", ""], ["**200**", "106", "MOH/NCONS/2022- 2023/00043", "Service of Medical Oxygen Plants", "", "Request for Quotations/ Proposals", "N/A", "", "56,929,265", "Null", "Yes", "in EGP", ""], ["**201**", "107", "MOH/SUPLS/2022- 2023/00015", "Request for Computers and Labeling Machine for Finance and Administration Department", "", "Request for Quotations/ Proposals", "initiate", "", "33,984,000", "Null", "Yes", "in EGP", ""], ["**202**", "108", "MOH/SUPLS/2022- 2023/00013", "Purchase of Office Equipment", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "5,700,000", "Null", "Yes", "in EGP", ""], ["**203**", "109", "MOH/NCONS/2022- 2023/00036", "Equipment Maintenance, Servicing - Procurement of contract for and Repairs", "", "Open Domestic Bidding", "review\\_ and\\_pub lish", "", "1,902,438, 000", "Null", "Yes", "in EGP", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 117, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "114", "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 117, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["", "", "", "maintenance of imaging equipment(Ultrasound scanners, X-ray Machines) for RRH,GHs,HCIVs", "", "Method", "", "", "", "", "", "", ""], ["**204**", "110", "MOH/CONS/2022- 2023/00001", "Communication and graphical design - Consultancy services to produce Audio Visual Health Education materials and Promotion", "", "Expression of Interest of a firm", "review\\_ and\\_pub lish", "", "290,000,00 0", "Null", "Yes", "in EGP", ""], ["**205**", "111", "MOH/SUPLS/2022- 2023/00009", "COMPUTERS - Laptops", "", "Request for Quotations/ Proposals", "N/A", "", "22,500,000", "Null", "Yes", "in EGP", ""], ["**206**", "112", "MOH/SUPLS/2022- 2023/00007", "Fuels - Fuel, Lubricants and Oils", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "95,206,000", "Null", "Yes", "in EGP", ""], ["**207**", "113", "MOH/SUPLS/2022- 2023/00005", "Procurement of laptops", "", "Request for Quotations/ Proposals", "review\\_ and\\_pub lish", "", "10,300,000", "Null", "Yes", "in EGP", ""], ["**208**", "114", "MOH/SUPLS/2022- 2023/00002", "Computer Equipment Accessories laptops and accessories - and Computers,", "", "Request for Quotations/ Proposals", "N/A", "", "7,995,000", "Null", "Yes", "in EGP", ""], ["", "", "", "", "", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}, {"headings_1": {"content": "file - proc nt", "page": 96, "level": 5}}], "page": 118, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["", "", "", "", "", "", "", "", "", "", "", "EGP", ""], "type": "table"}}, {"content": "Appendix IX: Delayed completion of procurements", "metadata": {"headings": [{"headings_0": {"content": "Appendix IX: Delayed completion of procurements", "page": 118, "level": 2}}, {"headings_1": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}], "page": 118, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Recor Procurement Subject of Procurement method stage", "metadata": {"headings": [{"headings_0": {"content": "Appendix IX: Delayed completion of procurements", "page": 118, "level": 2}}, {"headings_1": {"content": "ent (UGX) be in men EGP ts in", "page": 96, "level": 5}}], "page": 118, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": "d No Reference", "metadata": {"headings": [{"headings_0": {"content": "d No Reference", "page": 118, "level": 5}}, {"headings_1": {"content": "Appendix IX: Delayed completion of procurements", "page": 118, "level": 2}}], "page": 118, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "Estimated Contractor contract amount Remarks amount UGX UGX", "metadata": {"headings": [{"headings_0": {"content": "Estimated Contractor contract amount Remarks amount UGX UGX", "page": 118, "level": 5}}, {"headings_1": {"content": "d No Reference", "page": 118, "level": 5}}], "page": 118, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "heading"}}, {"content": "115", "metadata": {"headings": [{"headings_0": {"content": "Estimated Contractor contract amount Remarks amount UGX UGX", "page": 118, "level": 5}}, {"headings_1": {"content": "d No Reference", "page": 118, "level": 5}}], "page": 118, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}, {"content": [["**1**", "MOH/SUPLS/20 22-2023/00043", "Maintenance And Replacement of Telephone Intercom PBX Equipment", "Request for Quotations/Pro posals", "Bid Notice Publishing", "40,533,000", "", "Null", "Record of receipt of bids shows that SINTEK submitted its bid on 26 th June 2023 however, no bid opening has been done on the system by 2nd November for submission of bids as per the SBD is 19 th May 2023 and date of issue in the SBD was 10th May 2023. Therefore we could not confirm adherence to procurement timelines 2023\\. Deadline"], ["**2**", "MOH/SUPLS/20 22-2023/00026", "Request for Service And Preventive Mantainance of MOH ICT equipment", "Request for Quotations/Pro posals", "Bid Notice Publishing", "59,991,082", "", "Null", "Form 6 was approved on 4 th May 2023 however the procurement stalled and by 9th /11/2023 bid documents had not been picked by bidders"], ["**3**", "MOH/NCONS/20 22-2023/00127", "Procurement of tyres for Motor vehicles; UG 7429M, UG 7428M For Ministers of state.", "Request for Quotations/Pro posals", "Bid Opening", "28,000,000", "CFAO Motors Uganda Limited", "40,970,781", "Record of receipt of bids shows that CFAO and Arrow submitted its bid on 8th June 2023 and Evaluation concluded on 23/06/2023 however as of 2nd November contract not signed"]], "metadata": {"headings": [{"headings_0": {"content": "Estimated Contractor contract amount Remarks amount UGX UGX", "page": 118, "level": 5}}, {"headings_1": {"content": "d No Reference", "page": 118, "level": 5}}], "page": 119, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": [["**1**", "MOH/SUPLS/20 22-2023/00043", "Maintenance And Replacement of Telephone Intercom PBX Equipment", "Request for Quotations/Pro posals", "Bid Notice Publishing", "40,533,000", "", "Null", "Record of receipt of bids shows that SINTEK submitted its bid on 26 th June 2023 however, no bid opening has been done on the system by 2nd November for submission of bids as per the SBD is 19 th May 2023 and date of issue in the SBD was 10th May 2023. Therefore we could not confirm adherence to procurement timelines 2023\\. Deadline"], ["**2**", "MOH/SUPLS/20 22-2023/00026", "Request for Service And Preventive Mantainance of MOH ICT equipment", "Request for Quotations/Pro posals", "Bid Notice Publishing", "59,991,082", "", "Null", "Form 6 was approved on 4 th May 2023 however the procurement stalled and by 9th /11/2023 bid documents had not been picked by bidders"], ["**3**", "MOH/NCONS/20 22-2023/00127", "Procurement of tyres for Motor vehicles; UG 7429M, UG 7428M For Ministers of state.", "Request for Quotations/Pro posals", "Bid Opening", "28,000,000", "CFAO Motors Uganda Limited", "40,970,781", "Record of receipt of bids shows that CFAO and Arrow submitted its bid on 8th June 2023 and Evaluation concluded on 23/06/2023 however as of 2nd November contract not signed"], ["**4**", "MOH/NCONS/20 22-2023/00123", "Printing Printing, Stationery, Photocopying and Binding - services gazetting list of registered pharmacist", "Request for Quotations/Pro posals", "Bid Opening", "84,000,000", "", "Null", "Bid closure and opening was on 19th June 2023. Bid submission was on 14th June 2023 however as at 9th November 2023 no evaluation has been done"], ["**5**", "MOH/CONS/202 2-2023/00006", "Procure services of a creative firm to design and produce audio and visual messages on HIV/AIDs.", "Shortlisting without publication of expression of interest of a firm", "Bid Awarding", "140,000,000", "Info- Communicatio n For Health Ltd", "139,877,200", "Evaluation concluded on 02/06/2023 however as of 2nd November contract not signed and yet BEB notice was accepted by bidder on 6th June 2023/ Delayed procurement"], ["**6**", "MOH/CONS/202 2-2023/00004", "Procurement of consultancy services of a social media firm to raise awareness and behavior change action to implement Yellow Fever mass vaccination campaign", "Shortlisting without publication of expression of interest of a firm", "Bid Awarding", "150,000,000", "GENEREX SOLUTIONS - SMC LIMITED", "148,500,000", "Evaluation concluded on 30/05/2023 however, as of 2nd November contract not signed and yet BEB notice was on 31/May/2023. published"], ["**7**", "MOH/NCONS/20 22-2023/00084", "Printing of IEC materials on introduction New vaccines into routine immunization program of", "Restricted Domestic Bidding Method", "Bid Awarding", "150,000,000", "Rim General Enterprises", "174,345,000", "Evaluation concluded on 24th May 2023 however contract not signed by 9th November 2023"]], "metadata": {"headings": [{"headings_0": {"content": "Estimated Contractor contract amount Remarks amount UGX UGX", "page": 118, "level": 5}}, {"headings_1": {"content": "d No Reference", "page": 118, "level": 5}}], "page": 119, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "116", "metadata": {"headings": [{"headings_0": {"content": "Estimated Contractor contract amount Remarks amount UGX UGX", "page": 118, "level": 5}}, {"headings_1": {"content": "d No Reference", "page": 118, "level": 5}}], "page": 119, "document_name": "Ministry of Health Report of the Auditor General, 2023 - Copy", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["LIST OF ACRONYMS - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the Approved Budget - 1", "Delivery of services from implemented activities 7 2.0", "Re-modelling of Maternity complex for an ICU in response to COVID 19 10 3.0", "Emergency - 10", "Management of the Government Salary Payroll 12 4.0", "Management of the Parish Development Model (PDM) 21 5.0", "Emphasis of Matter - 25", " 6.0 Management of Domestic Arrears - 25", " 7.0 Unamortized Intangible Assets - 26", " 8.0 Unresolved Contingent Liabilities - 27", "Other matter - 27", " 9.0 Infrastructure Interventions by MoDVA - 28", " 10.0 Delayed construction of Modular Houses at Border Posts - 29", "Other Information - 31", "Management Responsibilities for the Financial Statements - 31", "Auditor's Responsibilities for the audit of the Financial Statements - 32", "Other Reporting Responsibilities - 33", "Report on the Audit of Compliance with Legislation - 33", "11.0 Assessment of the Implementation of Public Financial Management (PFM) System in Ministry", "of Health - 33", " 12.0 Procurement Management - 35", "Appendices - 38", "Appendix I(a): Fully implemented Outputs - 38", "Appendix III: Mischarge of Expenditure - 86", "Appendix IV: Implementation of the National Oxygen Scale Up Plan (2018 \u2013 2022) - 87", "Appendix V: Showing activities that were partially implemented under PDM - 89", "Appendix VI: Funds transferred to Construction of Barracks (MOD) A/C - 90", "Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year", "implementation period - 91", "Appendix VIII: Showing procurements executed off the e-GP system - 93", "Appendix IX: Delayed completion of procurements - 115"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Ministry of Internal Affairs Report of the Auditor General, 2023.chunks.json b/reports/chunks/Ministry of Internal Affairs Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..d1fbad3a2f0de1b6b7347ab817a41e0b256029b8 --- /dev/null +++ b/reports/chunks/Ministry of Internal Affairs Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF INTERNAL AFFAIRS", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF INTERNAL AFFAIRS", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF INTERNAL AFFAIRS", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF INTERNAL AFFAIRS", "page": 1, "level": 2}}], "page": 2, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Bn", "Billion"], ["ICT", "Information Communication Technology"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGs", "Local Governments"], ["MDAs", "Ministries, Departments and Agencies"], ["MIA", "Ministry of Internal Affairs"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MoJCA", "Ministry of Justice and Constitutional Affairs"], ["NAA", "National Audit, Act 2008"], ["NTR", "Non-Tax Revenue"], ["PBS", "Programme Budgeting System"], ["PFMA", "Public Finance Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PS/ST", "Permanent Secretary/Secretary to Treasury"], ["TI", "Treasury Instructions, 2017"], ["UGX", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF INTERNAL AFFAIRS FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF INTERNAL AFFAIRS FOR THE YEAR ENDED 30 TH JUNE 2023", "page": 4, "level": 2}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF INTERNAL AFFAIRS FOR THE YEAR ENDED 30 TH JUNE 2023", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Ministry of Internal Affairs, which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of the Ministry of Internal Affairs, for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF INTERNAL AFFAIRS FOR THE YEAR ENDED 30 TH JUNE 2023", "page": 4, "level": 2}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF INTERNAL AFFAIRS FOR THE YEAR ENDED 30 TH JUNE 2023", "page": 4, "level": 2}}]], "page": 4, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the 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 Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key 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. I have determined the matters described below to be key audit matters communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of the Ministry of Internal Affairs under Article 216 (1) of the Constitution of the Republic of Uganda is to ensure and maintain security, peace and stability in the country. \nDuring the financial year 2022/2023, the entity had a budget of UGX.60.588Bn, out of which UGX.57.335Bn was warranted, as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (Wage)", "3.812", "3.812", "100%"], ["2", "Recurrent (Non-wage)", "53.129", "51.079", "96%"], ["3", "Development", "3.647", "2.444", "67%"], ["", "**Total**", "**60.588**", "**57.335**", "**95%**"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget (UGX\u2019Bn)", "Warrants (UGX\u2019Bn)", "Percentage release"], "type": "table"}}, {"content": "Out of the total warrants of UGX.57.335Bn, I reviewed activities/outputs worth UGX.46.341Bn (81%), as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "3.810", "7%"], ["2", "Outputs/activities performance review selected for budget", "42.531", "74%"], ["", "Total amounts audited", "**46.341**", "81%"], ["", "**Total warrants**", "**57.335**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["No", "Details", "Actual Amount (UGX)", "Cumulative Percentage"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1.1**", "**Revenue Performance** of Non-Tax Revenue (NTR)** to the approved NTR estimates for the financial year 2022/2023, the entity budgeted to collect UGX.1.7Bn during the financial year. However, by the end of the year, only UGX.1.6Bn had been collected, representing a 94% performance. collection of non-tax revenue at vote level negatively affects NTR collections at Treasury level, thereby denying government resources for the implementation of activities. Accounting Officer explained that due to budget cuts, the NGO Bureau had a limited scope within which they could manoeuvre to enforce compliance, but it has developed strategies to improve compliance and generate more NTR in the FYR 2023-2023. **Performance** According Under The", "I advised the Accounting Officer to fast-track the strategies put in place to enhance NTR collections. advised the Accounting Officer to roll over the unimplemented activities subsequent years. I the further advised Accounting to the I"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["The entity had an approved budget of UGX.60.58Bn from the various programmes, out of which UGX.57.33Bn was warranted, resulting in a shortfall of UGX.3.25Bn representing a 95% performance. performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table below; **Programme Approved Warrants** (UGX\u2019Bn)** **Variance (UGX\u2019Bn)** **Percentage** **Budget** performance** **(UGX\u2019Bn)** Governance 60.58 and Security 57.33 3.25 95 UGX.3.25Bn that was not warranted under the Governance and security programme was meant for the following activities, which were either partially or not implemented at all; **No Activity** 1\\. Transfers NGO Bureau to **Amount not warranted (UGX\u2019 Bn)** 2.050 **Purpose of the unimplemented activity** facilitation of These are unrealized NGO Bureau funds meant for rent, medical insurance, and gratuity, review of NGO Policy 2010 and NGO Act 2016, reintegration of reporters and victims through training in various fields, and the adjudication committee. No effect because the market price of time of procurement was lower than the estimated price at the budgeting stage Procurement equipment vehicles at assorted ICT the of Procurement of assorted security equipment (boom barriers, concrete barriers) Renovation of the Roof of the Ministry main building 2\\. Purchase of Motor vehicles 0.172 3 4 5 6 Purchase ICT hardware of 0.230 Acquisition of Classified Assets Renovation of the Ministry Roof **Total** 0.297 0.484 **3.253** Purchase Furniture of 0.020 Procurement of assorted furniture and fittings The The", "Officer to keep engaging the Ministry of Finance to ensure that all the warranted funds are released in the future."], ["**1.2 Utilisation of warrants** of the total warrants of UGX.57.33Bn availed to the entity during the year, UGX.57.23Bn was utilised, resulting in un-utilised warrants of UGX.0.10Bn representing 99.8% utilisation as shown in the table below; **Programme Warrants (UGX Bn)** **Utilisation of warrants (UGX\u2019Bn)** **Variance (UGX Bn)** **Percentage performance** Governance 57.33 57.23 0.10 99.8 and security unutilised warrants were meant for the following activities that were partially or not implemented at all. Out The", "I advised the Accounting Officer to devise strategies to ensure all released funds are utilised as budgeted to deliver services to the community."]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["11(2)(d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. to the above, I observed that the budgets for three (3) outputs assessed were not supported by individual activity costing and budgets. **No. Budget** **Output** Code** **Budget Output Budget (UGX\u2018Bn)** 460021 District Technical Support Services 460025 Offender\u2019s Rehabilitation and Reintegration 460148 Supervision and Advisory services 1.280 1.375 1.257 **Total** 3.912** to provide detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs. Accounting Officer explained that the Programme Budgeting system does not provide for budgeting at the activity level but rather at the budget output level. **Table showing activities affected by under-utilisation of warrants.** **Warrants** **not Utilised.** (UGX Bn)** **No. Activities affected** **by** the underutilisation** Funds were meant for incapacity, death benefits and funeral expenses Payment of gratuity Acquisition of ICT hardware Payment of activity allowances Purchase of stationery and printing services **the of** **Reason** for** **underutilisation** **warrants** Entity per incapacities that arose during the year. spent as There was key missing information from the staff for whom gratuity was to be paid. Procurement delays The need for the allowances did not arise. 0.012 0.042 0.010 0.007 0.006 The need did not arise. **1.3 Unsupported output budgets** 1 2 3 4 5 1 2 3 Regulation Contrary Failure The", "I advised the Accounting Officer to ensure that outputs and activities are appropriately costed forward. going"], ["**1.4 Implementation of outputs** assessed the implementation of 17 outputs that had been fully quantified with a total of 90 activities worth UGX.42.5Bn and noted that: \uf0b7 Nine (9) outputs with 35 activities and expenditure worth UGX.23.05Bn were fully implemented. \uf0b7 Eight (8) outputs with 55 activities worth UGX.19.4Bn were partially implemented. Out of the 55 activities, the entity fully implemented 44 activities; three (3) activities were partially implemented, while eight (08) activities remained unimplemented. I Details are in **Appendix 1.**", "to the advised the Accounting Officer to roll over key unimplemented activities subsequent financial year implementation. I the Officer engaging further advised Accounting to keep the for I"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 7, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["The entity had an approved budget of UGX.60.58Bn from the various programmes, out of which UGX.57.33Bn was warranted, resulting in a shortfall of UGX.3.25Bn representing a 95% performance. performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table below; Programme Approved Warrants (UGX\u2019Bn) Variance (UGX\u2019Bn) Percentage Budget performance (UGX\u2019Bn) Governance 60.58 and Security 57.33 3.25 95 UGX.3.25Bn that was not warranted under the Governance and security programme was meant for the following activities, which were either partially or not implemented at all; No Activity 1\\. Transfers NGO Bureau to Amount not warranted (UGX\u2019 Bn) 2.050 Purpose of the unimplemented activity facilitation of These are unrealized NGO Bureau funds meant for rent, medical insurance, and gratuity, review of NGO Policy 2010 and NGO Act 2016, reintegration of reporters and victims through training in various fields, and the adjudication committee. No effect because the market price of time of procurement was lower than the estimated price at the budgeting stage Procurement equipment vehicles at assorted ICT the of Procurement of assorted security equipment (boom barriers, concrete barriers) Renovation of the Roof of the Ministry main building 2\\. Purchase of Motor vehicles 0.172 3 4 5 6 Purchase ICT hardware of 0.230 Acquisition of Classified Assets Renovation of the Ministry Roof Total 0.297 0.484 3.253 Purchase Furniture of 0.020 Procurement of assorted furniture and fittings The The", "Officer to keep engaging the Ministry of Finance to ensure that all the warranted funds are released in the future."], "type": "table"}}, {"content": "Non-implementation of planned activities implies that the expected Ministry of Finance services to the beneficiary communities were not attained. For example, to ensure that all despite receiving the funds, the entity did not implement the following the \napproved planned activities: \nplanned activities are funded.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parliamentary Committee on Defence and Internal Affairs (PACODIA) retreat was not conducted.\n2. Two (2) International study visits (to Hong Kong and South Africa) were not conducted.\n3. One (1) inter-regional study visit was not conducted, and no conferences were conducted despite planning for Six (6).\n4. The Ministry roof was not renovated.\n5. Regulations to operationalise the Small Arms and Light Weapons (SALW) Law was not drafted.\n6. The structure of the Police Authority was not reviewed.\n7. 20 staff were not trained in the E-recruitment system for Police Officers of Rank U4 and above.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the Parliamentary Committee on Defence and Internal Affairs retreat was not conducted due to the lack of quorum of MPs on the committee, the study visits were not conducted due to Government\u2019s ban on travel abroad, the inter-regional study visit and none of the planned conferences were conducted, the Ministry roof was not renovated and staff were trained in the E-recruitment system for Police Officers due to insufficient releases, Regulations to operationalise the Small Arms and Light Weapons (SALW) Law was not drafted due to delays in enactment of the SALW Act and the review of the structure of the Police Authority was halted due to the ongoing rationalisation and merger of Government MDAs. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 8, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Over the years, the execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for 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. 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. \nexamined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four-year period. \nI established that, during the last four financial years, the Ministry of Internal Affairs had a wage budget of UGX.9.5Bn, out of which UGX.8.4Bn was utilised as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 8, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "2.299", "2.070", "90%"], ["2", "2020/2021", "2.299", "1.561", "68%"], ["3", "2021/2022", "2.448", "2.280", "93%"], ["4", "2022/2023", "2.448", "2.448", "100%"], ["", "**Total**", "**9.494**", "**8.359**", "88%"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["SN", "Financial year", "Budget (UGX\u2019Bn)", "Actual Expenditure (UGX\u2019 Bn)", "Percentage"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the audit;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "of 156 employees on the Ministry of Internal Affairs\u2019 February 2023 salary payroll, a total of 155 (99.4%) were fully verified, while one (1) staff (0.6%) did not show up as summarised in the table below; **Amount (UGX Bn** **of** **156** **Number Individuals** **showing a summary of the validation results of staff Details** **Total number of staff as per** **February 2023 payroll** Number of employees fully verified Number of employees who did not appear for the headcount-Accounted for (on payroll) **Subtotal** Employees who for headcount but were not on the payroll - new records **Overall total covered** **156** appeared 23 155 1 **179** **0.172** 0.172 0.0007 **0.172** 0.037 **0.209** a) Out of 156 employees, a total of 155 (99.4%) who appeared for the validation presented pre-requisite documents/information and were fully verified. exercise all the b) One (1) employee on the payroll did not appear for the validation because he was away on official study leave and was left on the payroll, pending validation upon his return. c) A total of twenty-three (23) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. Upon confirmation by the Accounting Officer regarding their status, these individuals were included on the validated payroll. are details of the validation results: response to my validation findings, the Accounting Officer concurred that the records captured were accurate. Accordingly, the verified employees have been included on the validated payroll for MIA, which has been presented to the Minister of Finance Planning and Economic **Validation of Employees on the Entity\u2019s Main payroll** Out **Table** Below In", "I advised the Accounting Officer to routinely maintain an updated payroll, ensuring that prompt adjustments are made for any new staff as well as deletion of employees who have ceased to be personnel of the entity. For the staff who was not validated, I advise the Accounting Officer to ensure that the staff is validated by the Ministry of Public Service upon his return from study leave."]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["Development and copied to the Ministry of Public Service for further management.", ""], ["**2.2** Inconsistencies in Employee Details** (07) employees on the payroll had inconsistencies in their dates of birth captured in the payroll and data captured by NIRA on the National Identity cards. in the dates of birth and other staff details not only affect the employees\u2019 credibility but could also lead to employees remaining on the payroll beyond their retirement age. Accounting Officer explained that guidance on addressing data inconsistencies was received from the Permanent Secretary, Ministry of Public Service, vide the letter COM 6/7/11 dated February 2017, and that all staff were subsequently informed of the procedures to change inconsistencies in their data. Consequently, the process of correcting staff biodata is ongoing. Seven Inconsistencies The", "I advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated and brought to the attention of the appropriate authorities within a specified timeline for action."], ["**2.3** Utilisation of the Wage Budget** reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.9.5Bn Budgeted and approved wage funds for the four financial years, only UGX.8.4Bn was spent, giving rise to unspent balances amounting to UGX.1.1Bn as shown in the table below; **showing analysis of spending on budgeted wage funds** **Years** **Budget** (UGX \u2018Bn)** **Actual UGX\u2019Bn)** 2.299 2.299 2.448 2.449 **9.495** **Un-utilized funds (UGX Bn)** 0.230 0.738 0.168 0 **1.136** 2.070 1.561 2.280 2.448 **8.359** 2019/20 2020/21 2021/22 2022/23 **Total** of wage budgets may indicate poor financial planning and budgeting and can affect the Ministry\u2019s ability to deliver the organisation\u2019s programs and services effectively, resulting in delays, reduced service quality and interruption of critical services. Accounting Officer explained that the variances resulted from the failure to recruit staff, yet the funds were budgeted under the wage budget. I **Table** Under-absorption The", "I advised the Accounting Officer to review and address the weaknesses causing the failure to promptly recruit staff. Where corrective action cannot be taken promptly, the Accounting Officer should reassess the organisation\u2019s budgetary priorities and revise the budgets accordingly."]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 10, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": [["Development and copied to the Ministry of Public Service for further management.", ""], ["**2.2** Inconsistencies in Employee Details** (07) employees on the payroll had inconsistencies in their dates of birth captured in the payroll and data captured by NIRA on the National Identity cards. in the dates of birth and other staff details not only affect the employees\u2019 credibility but could also lead to employees remaining on the payroll beyond their retirement age. Accounting Officer explained that guidance on addressing data inconsistencies was received from the Permanent Secretary, Ministry of Public Service, vide the letter COM 6/7/11 dated February 2017, and that all staff were subsequently informed of the procedures to change inconsistencies in their data. Consequently, the process of correcting staff biodata is ongoing. Seven Inconsistencies The", "I advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated and brought to the attention of the appropriate authorities within a specified timeline for action."], ["**2.3** Utilisation of the Wage Budget** reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.9.5Bn Budgeted and approved wage funds for the four financial years, only UGX.8.4Bn was spent, giving rise to unspent balances amounting to UGX.1.1Bn as shown in the table below; **showing analysis of spending on budgeted wage funds** **Years** **Budget** (UGX \u2018Bn)** **Actual UGX\u2019Bn)** 2.299 2.299 2.448 2.449 **9.495** **Un-utilized funds (UGX Bn)** 0.230 0.738 0.168 0 **1.136** 2.070 1.561 2.280 2.448 **8.359** 2019/20 2020/21 2021/22 2022/23 **Total** of wage budgets may indicate poor financial planning and budgeting and can affect the Ministry\u2019s ability to deliver the organisation\u2019s programs and services effectively, resulting in delays, reduced service quality and interruption of critical services. Accounting Officer explained that the variances resulted from the failure to recruit staff, yet the funds were budgeted under the wage budget. I **Table** Under-absorption The", "I advised the Accounting Officer to review and address the weaknesses causing the failure to promptly recruit staff. Where corrective action cannot be taken promptly, the Accounting Officer should reassess the organisation\u2019s budgetary priorities and revise the budgets accordingly."], ["**2.4** Findings from other payroll audit procedures** undertook other special audit procedures to review the accuracy of the payroll, including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that the remittances of PAYE amounting to UGX.152.306Mn exceeded the tax deductions on the payrolls. Accounting Officer contested the audit finding and explained that according to the invoices extracted from the IFMS, no over remittance I The", "I advised the Accounting Officer to consistently charge PAYE to the same budget and account code as the underlying payment, which in this case was allowances."]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 10, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": [["", "of Pay As You Earn (PAYE) was made to Uganda Revenue Authority (URA). noted the Accounting Officer\u2019s response. Nevertheless, I observed that the additional PAYE remittance pertained to deductions made on staff allowances was charged to the payroll code. I", ""], ["**2.5**", "**Review of the Entity Staff Establishment** the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that: Out of 225 approved positions, a total of 176 positions were filled, leaving a gap of 49 vacant positions. b) I was not availed the approved structure for Amnesty Commission, though the above-validated staff includes those of the Commission. stretches the available staff and prevents the entity from effectively delivering its mandate and objectives. Accounting Officer explained that the Ministry will continue engaging the Ministry of Finance, Planning and Economic Development and Public Service to address the staffing gaps. During a) Understaffing The", "I advised the Accounting Officer to continue liaising with the Ministry of Public Service, Ministry of Finance, Planning and Economic Development and Parliament to avail the necessary wage to fill the vacant positions."]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 11, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Other matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 11, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Community Service Orders by the Ministry", "metadata": {"headings": [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}], "page": 11, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The National Community Service Act 2000 mandates the Ministry of Internal Affairs to promote community service orders as a non-custodial sentence to facilitate rehabilitation, reformation and reintegration of offenders within their communities. \nSection 3 (1) of the Community Service Act 2000 Chapter 115 provides that where a person is convicted of a minor offence, the court may make a community service order instead of sentencing that person to prison. Subsection (2) further provides that before passing a community service order, the court shall consider the offender\u2019s circumstances, character and antecedents and ask whether he or she consents to the order. \nI noted that the Directorate of Community Service has eight (08) regions across the country, each with one staff and offices in seventy-nine (79) districts, each with one officer, leaving 67 out of the 146 districts in the country without any district community service officers. \nFurther, the Directorate has only five operational vehicles, three at the Ministry headquarters and two (2) at the regional offices; thus, the six regional offices do not have vehicles. \nThese shortcomings affect the effectiveness of the community service programmes due to inadequate supervision of the district community service officers by the regional officers. \nThe Accounting Officer explained that the shortage in staffing levels and fleet capacity are due to budgetary constraints arising from little or zero budget provision. Government freeze on procurement of more fleet. There is sufficient justification for staff increase and fleet based on the reasons stated below; The directorate structure was approved in 2017 and was based on 112 districts., hence 112 district-based staff. Currently, there are 76 District Community Service Officers, leaving a staffing gap of 70 if based on one officer per district. \nThe Judiciary has recently increased the number of courts to 394 courts, with Grade One magistrates nationwide. Ideally, Community Service officers are court-based. This implies that the justice chain can\u2019t be complete without Community Service staff in the newly created courts. This has created a staffing gap of 318 Community Service officers.", "metadata": {"headings": [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}], [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}], [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}], [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}], [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}], [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}]], "page": 11, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Directorate operates in eight regions, with only three having motor vehicles that can facilitate supervision of the district Community Service Staff. 37 District Community Service officers lack motorcycles, which makes their work on monitoring offenders and social reintegration a challenge. The costs for the motorcycles (214) and Motor vehicles (12) based on the current staff will be 8.214 billion shillings. This excludes the wage necessary. In the last seven years, 82,653 Community service Orders have been issued and managed. (2015/16-10,975, 2016/17-12,004, 2017/18 \u2013 9893, 2018/19 \u2013 10,107, 2019/20 \u2013 11,099, 2020/21- 11,969, 2021/22 \u2013 16,606) Making an annual average of 11,808 about 18% of the current prison population. \naccording to the client charter of the Directorate of Community Service, the Directorate commits to make social inquiry reports for all eligible offenders. \nSocial inquiry reports provide courts with an offender\u2019s character and circumstances, which the court may need before sentencing. \nI noted that in the financial year 2022/2023, out of the 29,183 offenders identified as eligible for community service orders, only 13,993 (48%) social inquiry reports were prepared. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}], [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}], [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}]], "page": 12, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Central", "4,219", "2,884", "68%"], ["2", "Kampala Extra", "6,494", "3,043", "47%"], ["3", "Busoga", "2,646", "1,514", "57%"], ["4", "Eastern", "4,383", "1,573", "36%"], ["5", "Northern", "2,246", "1,162", "52%"], ["6", "West Nile", "1,583", "790", "50%"], ["7", "Western", "5,079", "1,959", "39%"], ["8", "Rwenzori", "2,533", "1,068", "42%"], ["**Total**", "**29,183**", "**13,993**", "**48%**", null]], "metadata": {"headings": [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}], "page": 13, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["S/N", "Region", "Number of eligible offenders identified", "Number of social inquiry reports prepared", "Percentage of social inquiry reports prepared"], "type": "table"}}, {"content": "Without the preparation of social inquiry reports for all the eligible offenders, the judicial officers may not have adequate information about the offender to enable them consider the issuance of community service orders, which impacts the utilisation of the non-custodial sentencing option as a means of decongesting the prisons cells through remanding petty offenders. \nThe Accounting Officer explained that Social Inquiry Reports could not be prepared for all the identified offenders due to the following:", "metadata": {"headings": [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}]], "page": 13, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Identification is made based on offenders\u2019/inmates\u2019 stories and willingness to accept community sentences. The story is told by the offender while in prison or the police. At this stage, identification is conducted by prison or police officers. However, upon close scrutiny of their case files, where the facts do not warrant community service, no report is made.\n- Due to transport-related challenges, some identified offenders\u2019 localities/villages could not be reached. the Directorate has serious transport challenges.\n- Some offenders cannot be traced because of the absence of a centralised offender database. The staff use details as captured on police files that sometimes make it difficult for the offender\u2019s village to be traced. This also hampers the effective preparation of reports.", "metadata": {"headings": [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}], "page": 13, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "list"}}, {"content": "continue engaging the Ministry of Finance to allocate more funds to procure additional vehicles to address the related transport challenges. \n3.3", "metadata": {"headings": [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}, [{"headings_0": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 2}}]], "page": 14, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Abscondment from Community Service Orders", "metadata": {"headings": [{"headings_0": {"content": "Abscondment from Community Service Orders", "page": 14, "level": 2}}, {"headings_1": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}], "page": 14, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The strategic development plan for the Ministry of Internal Affairs (2020/21-2024/25) states the enhancement of safety and internal security as one of its strategic objectives, which is to be implemented in several ways, among which is strengthening the implementation of community service. \nDuring the FYR 2022/2023, I noted that out of 14,595 community orders issued, a total of 445 (3%) of the sentenced offenders absconded from fulfilling their community service orders. \nManagement attributed the abscondment to inadequate supervision of offenders, long durations of community service and sentencing of offenders to carry out community services in fields where they do not have the required skills. \nDefaulters reduce public confidence in the community service sentencing option. \nThe Accounting Officer explained that the following measures have been put in place to mitigate abscondment: working with Local Council members, regular offender follow-up at placement institutions where the Directorate has district-based staff, conducting risk needs assessments to gauge the likelihood of abscondment, streamlining interventions of social reintegration by developing a social reintegration manual, capturing telephone numbers of offenders, and offender photos where practical. In addition, supervisors are being trained at placement centres whose statutory role includes supervision of offenders.", "metadata": {"headings": [{"headings_0": {"content": "Abscondment from Community Service Orders", "page": 14, "level": 2}}, {"headings_1": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}, [{"headings_0": {"content": "Abscondment from Community Service Orders", "page": 14, "level": 2}}, {"headings_1": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}], [{"headings_0": {"content": "Abscondment from Community Service Orders", "page": 14, "level": 2}}, {"headings_1": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}], [{"headings_0": {"content": "Abscondment from Community Service Orders", "page": 14, "level": 2}}, {"headings_1": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}], [{"headings_0": {"content": "Abscondment from Community Service Orders", "page": 14, "level": 2}}, {"headings_1": {"content": "Management of Community Service Orders by the Ministry", "page": 11, "level": 2}}]], "page": 14, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 2}}, {"headings_1": {"content": "Abscondment from Community Service Orders", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to strengthen the mitigation measures to eliminate abscondment from community service orders. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 2}}, {"headings_1": {"content": "Abscondment from Community Service Orders", "page": 14, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 2}}, {"headings_1": {"content": "Abscondment from Community Service Orders", "page": 14, "level": 2}}]], "page": 14, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of trafficking in Persons in Uganda", "metadata": {"headings": [{"headings_0": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that cases of trafficking of persons have increased over time, with cases rising by 185% from 421 cases in 2021 to 1,200 cases in 2022, as shown in the graph below;", "metadata": {"headings": [{"headings_0": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 2}}], "page": 15, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Trend of number of cases of trafficking between 2016-2022", "metadata": {"headings": [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}], "page": 15, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1400 \n1200 \n1200 \n1000 800 600 \n400 \n421 \n200 286 252 214 \n177 \n125 \n0 \n2016 2017 2018 2019 2020 2021 2022 \nThe increment was attributed to the complete opening of the economy after the COVID-19 lockdown, limited public awareness of the trafficking of persons, inadequate sensitisation and training of police officers and prosecutors in the trafficking of persons and low deployment of investigators at several entry and exit border points, amongst others. \nThe increase in the number of persons trafficked from the country poses a security threat to all the citizens of Uganda and increases public outcry. \nThe Accounting officer explained that management of trafficking of persons calls for understanding the causes and having deliberate strategies to reduce such drivers. There should be deliberate efforts to reduce the pull and push factors or the main drivers of human trafficking across the country. Human trafficking is driven by the supply and demand of jobs across the globe.", "metadata": {"headings": [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}, [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}], [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}], [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}], [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}], [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}], [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}], [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}]], "page": 15, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Poverty and unemployment are the two prominent causes of trafficking in persons in Uganda. Mostly, the youth and women who are unemployed and looking for options to escape poverty end up in the hands of human traffickers. Men, women and children are trafficked from rural communities to urban areas and large cities like Kampala, which has all forms of exploitation, mainly for labour and sexual exploitation. Others who seek better job opportunities outside the country are often recruited under non- existing jobs and or education sponsorship, but where they exist under vague contractual conditions that can encourage subsequent abuse by human traffickers. On the other hand, people from other countries end up in Uganda after being trafficked to or through Uganda for different forms of exploitation. \nsome and the reason why the numbers of the vulnerable will keep increasing day by day. The youth are the majority of victims, followed by women and children.", "metadata": {"headings": [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}, [{"headings_0": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, {"headings_1": {"content": "Management of trafficking in Persons in Uganda", "page": 14, "level": 2}}]], "page": 15, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}], "page": 16, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continuously engage with the relevant stakeholders to address the increasing incidents in the trafficking of persons. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Trend of number of cases of trafficking between 2016-2022", "page": 15, "level": 3}}]], "page": 16, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of Government shelters for victims of trafficking in Persons", "metadata": {"headings": [{"headings_0": {"content": "Lack of Government shelters for victims of trafficking in Persons", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 16, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 12(7) of the Prevention of Trafficking in Persons Act, 2009 requires that a victim of trafficking be provided with safe and appropriate accommodation and material assistance. \nI noted that the government does not have shelters for victims of trafficking, and the temporary shelter at CID headquarters is very small. Victims are often housed in police cells, yet they are not suspects. The Ministry relies on Non-Governmental Organisations and Civil Society Organisations to care for the victims. \nShelters provide victims of trafficking with a safe space where they get feeding, medication, accommodation, psychosocial counselling, rehabilitation and skilling in preparation for their reintegration. \nLack of proper accommodation/shelters affects the rehabilitation of the victims and their reintegration into the community. Further, it affects investigations and prosecution proceedings of the trafficking cases since some victims may not be accessed to provide evidence. \nThe Accounting Officer explained that the Ministry will continue to engage MOFPED and other stakeholders for a better resource envelope and improved budgetary provisions as this continues to remain an unfunded budget item for the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Lack of Government shelters for victims of trafficking in Persons", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}, [{"headings_0": {"content": "Lack of Government shelters for victims of trafficking in Persons", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Lack of Government shelters for victims of trafficking in Persons", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Lack of Government shelters for victims of trafficking in Persons", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "Lack of Government shelters for victims of trafficking in Persons", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}]], "page": 16, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Lack of Government shelters for victims of trafficking in Persons", "page": 16, "level": 2}}], "page": 16, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue lobbying for more resources from the relevant stakeholders for the establishment of government shelters for victims of trafficking in persons. \nManagement indicated that there is no budget for the repatriation of victims of trafficking and mainly relies on Civil Society Organizations to repatriate victims of trafficking. \nThe Accounting Officer explained that management would continue to lobby stakeholders like MoFPED, Civil Society Organizations and other Development partners like the International Organization for Migration (IOM) for victims\u2019 funding. Also, a proposal for an Insurance policy was advised for all migrant workers.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Lack of Government shelters for victims of trafficking in Persons", "page": 16, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Lack of Government shelters for victims of trafficking in Persons", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "Lack of Government shelters for victims of trafficking in Persons", "page": 16, "level": 2}}]], "page": 16, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 17, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the relevant stakeholders to attain funding for this critical activity. I further advised the Accounting Officer to engage the Ministry of Labour to fast-track the proposal for an insurance policy for all migrant workers before leaving the country for employment. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}]], "page": 17, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Establishment of a national data bank on cases of trafficking in persons", "metadata": {"headings": [{"headings_0": {"content": "Establishment of a national data bank on cases of trafficking in persons", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 21 (2) (d) of the Prevention of Trafficking in Persons Act 2009, states that there shall be a data bank on cases of trafficking in persons and regulation 8 (4) of the same Act requires the Coordinator to link the data bank to INTERPOL, AFRIPOL and other international and regional databases for purposes of tracing and providing alerts on persons engaged in trafficking of persons and victims of trafficking in persons. \nI noted that though the trafficking in person\u2019s database was developed by the International Organization for Migration (IOM), it is not being utilised by the Ministry of Internal Affairs. I also noted that the data bank is not integrated with any other databases to aid in countering trafficking in persons. \nThis was attributed to management concerns that the database specifications did not meet user requirements. For example, it does not have a reporting functionality/dashboard that can be used to generate automated reports/ statistics for decision-making; the database does not have the functionality/dashboard for follow- up activities after reporting the case of trafficking to police, and the database is not accessible to the public to provide information on the activities of the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Establishment of a national data bank on cases of trafficking in persons", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}, [{"headings_0": {"content": "Establishment of a national data bank on cases of trafficking in persons", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Establishment of a national data bank on cases of trafficking in persons", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}]], "page": 17, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Establishment of a national data bank on cases of trafficking in persons", "page": 17, "level": 2}}], "page": 18, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with IOM to expedite the upgrade and automation of the database to meet user requirements and enable its utilisation and integration with other databases. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Establishment of a national data bank on cases of trafficking in persons", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Establishment of a national data bank on cases of trafficking in persons", "page": 17, "level": 2}}]], "page": 18, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Review of Domestic Arrears", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1", "metadata": {"headings": [{"headings_0": {"content": "Review of Domestic Arrears", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under budgeting for domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Under budgeting for domestic arrears", "page": 18, "level": 2}}, {"headings_1": {"content": "Review of Domestic Arrears", "page": 18, "level": 2}}], "page": 18, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. \nI reviewed the approved budget estimates for the year and noted that the Ministry did not have a budget to settle outstanding arrears. However, the domestic arrears brought forward from the prior year were UGX.2.422Bn, implying that none of the outstanding debts were settled during the year. I further noted that the Ministry incurred an additional UGX.5.937Bn of domestic arrears in the current period.", "metadata": {"headings": [{"headings_0": {"content": "Under budgeting for domestic arrears", "page": 18, "level": 2}}, {"headings_1": {"content": "Review of Domestic Arrears", "page": 18, "level": 2}}, [{"headings_0": {"content": "Under budgeting for domestic arrears", "page": 18, "level": 2}}, {"headings_1": {"content": "Review of Domestic Arrears", "page": 18, "level": 2}}]], "page": 18, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Employee costs", "0.075", "0.075"], ["Goods and services", "2.001", "7.938"], ["Property, plant equipment and", "0.346", "0.187"], ["Total", "**2.422**", "**8.2**"]], "metadata": {"headings": [{"headings_0": {"content": "Under budgeting for domestic arrears", "page": 18, "level": 2}}, {"headings_1": {"content": "Review of Domestic Arrears", "page": 18, "level": 2}}], "page": 18, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["Domestic arrear details", "As at 30 th June 2022 (UGX\u2019Bn)", "As at 30 th June 2023 (UGX \u2018Bn)"], "type": "table"}}, {"content": "Non-settlement of outstanding debts may lead to increased financial pressure in future, as unsettled debts may attract interest, penalties or even legal action. Non-settlement of debts also adversely affects the suppliers and creditors. \nThe Accounting Officer explained that MoFPED didn\u2019t provide a budget for settling domestic arrears. However, the Ministry will continue to engage MOFPED to provide a budget for arrears.", "metadata": {"headings": [{"headings_0": {"content": "Under budgeting for domestic arrears", "page": 18, "level": 2}}, {"headings_1": {"content": "Review of Domestic Arrears", "page": 18, "level": 2}}, [{"headings_0": {"content": "Under budgeting for domestic arrears", "page": 18, "level": 2}}, {"headings_1": {"content": "Review of Domestic Arrears", "page": 18, "level": 2}}]], "page": 18, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Under budgeting for domestic arrears", "page": 18, "level": 2}}], "page": 18, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements, or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Under budgeting for domestic arrears", "page": 18, "level": 2}}], "page": 19, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 19, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 19, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 19, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}], "page": 19, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}]], "page": 19, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Ministry\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.\n- Conclude on the appropriateness of Accounting Officer\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}], "page": 19, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "list"}}, {"content": "the Ministry\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "list"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 20, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 20, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 20, "level": 2}}], "page": 20, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kampala \n22 nd December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 20, "level": 2}}], "page": 21, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices Appendix 1: Implementation of Planned Outputs Appendix 1(a): Fully implemented outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs Appendix 1(a): Fully implemented outputs", "page": 22, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 2}}], "page": 22, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["02 Security", "16071301 Permits and licenses issued", "460018 Commercial Explosives Regulation", "2.847", "5", "5"], ["01 Coordination Institutional", "16060533 Public Relations & Corporate Affairs enhanced", "000011 Communication and Public Relations", "1.443", "4", "4"], ["02 Security", "16071001 Conflict prevention and early warning mechanisms publicised", "460019 Conflict Early Warning and Response Services", "0.285", "7", "7"], ["02 Security", "16071101 Joint Anti-terrorism Task Force (JATT) coordinated", "460022 Internal Security Coordination Services", "8.400", "4", "4"], ["01 Institutional Coordination", "16060504 General Administration", "000010 Leadership and Management", "5.562", "4", "4"], ["01 Institutional Coordination", "16760212 Policy development and analysis undertake", "000036 Strategies and Project Development", "0.392", "3", "3"], ["01 Institutional Coordination", "16040120 Research and Development Undertaken", "000022 Research and Development", "0.380", "1", "1"], ["01 Institutional Coordination", "16071102 Security assessments of vital Government & private installations conducted", "460031 Vital Installations Security Services", "2.952", "3", "3"], ["01 Coordination Institutional", "16060107 Monitoring and evaluation of performance conducted", "000015 Monitoring and Evaluation", "0.789", "4", "4"], ["", "", "**Total**", "**23.05**", "**35**", "**35**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs Appendix 1(a): Fully implemented outputs", "page": 22, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 2}}], "page": 22, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "columns": ["Sub-program", "PIAP-out", "Budget Output", "Total Output expenditure UGX \u2018Bn\u2019", "Total No activities", "Number of fully implemented activities"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs Appendix 1(a): Fully implemented outputs", "page": 22, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 20, "level": 2}}], "page": 22, "document_name": "Ministry of Internal Affairs Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - ii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY", "OF INTERNAL AFFAIRS FOR THE YEAR ENDED 30 TH JUNE 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the approved budget - 1", " 2.0 Management of the Government Salary Payroll - 5", "Other matter - 8", " 3.0 Management of Community Service Orders by the Ministry - 8", " 4.0 Management of trafficking in Persons in Uganda - 11", " 5.0 Review of Domestic Arrears - 15", "Management Responsibilities for the Financial Statements - 16", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 16", "Other Reporting Responsibilities - 17", "Report on the Audit of Compliance with Legislation - 17", "Appendices - 19", "Appendix 1: Implementation of Planned Outputs - 19", "Appendix 1(a): Fully implemented outputs - 19", "Appendix 1 (b): Partially Implemented outputs - 20"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023.chunks.json b/reports/chunks/Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..5a372d6f12e7af4873b81140ad0c1c239508acbb --- /dev/null +++ b/reports/chunks/Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS", "page": 1, "level": 2}}], "page": 2, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["Bn", "Billion"], ["FYR", "Financial year"], ["GOU", "Government of Uganda"], ["ICT", "Information Communication Technology"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGs", "Local Governments"], ["MDALGs", "Ministries, Departments, Agencies and Local Governments"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MoJCA", "Ministry of Justice and Constitutional Affairs"], ["NTR", "Non-Tax Revenue"], ["PFMA", "Public Financial Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PS/ST", "Permanent Secretary/Secretary to Treasury"], ["TI", "Treasury Instructions, 2017"], ["UGX", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS", "page": 4, "level": 2}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS", "page": 4, "level": 2}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Ministry of Justice and Constitutional Affairs, which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of the Ministry of Justice and Constitutional Affairs for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 (PFMA) and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS", "page": 4, "level": 2}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS", "page": 4, "level": 2}}]], "page": 4, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the 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 Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Key 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. I have determined the matters described below to be key audit matters communicated in my report. \nspecific activities and outputs the funds will be spent on to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of the Ministry of Justice and Constitutional Affairs is to provide legal advice and legal services to the Government, its allied Institutions and the general public, support the Government machinery and provide the legal framework for good governance. \nDuring the financial year 2022/2023, the Ministry had a budget of UGX.159.269Bn, out of which UGX.127.137Bn was warranted, as shown below:", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (Wage)", "10.904", "10.865", "99%"], ["2", "Recurrent (Non-wage)", "125.925", "94.025", "75%"], ["3", "Development", "22.440", "22.247", "99%"], ["", "**Total**", "**159.269**", "**127.137**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Details", "Budget Amount (UGX \u2018Bn)", "Warrants UGX \u2018Bn)", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX.127.137Bn, I reviewed outputs worth UGX.83.138Bn (65%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "8.518", "7%"], ["2", "Decentralisation and management of Court awards", "9.253", "14%"], [null, "Compensations (other than war debt claimants)", "10.113", "22%"], ["3", "Clearance of Government contracts by the Solicitor General", "1.966", "23%"], ["4", "Management of estates of the deceased persons by the Administrator General", "2.260", "25%"], ["5", "Outputs under budget performance review", "51.028", "65%"], ["", "**Total amount audited**", "**83.138**", ""], ["", "**Total amount warranted**", "**127.137**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Details", "Actual Amount (UGX \u2018Bn)", "Cumulative %age"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs under the budget performance review;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1.1**", "**Revenue Performance**", ""], ["**i**", "**Performance of Non-Tax Revenue (NTR)** According to the approved non-tax revenue estimates for the financial year 2022/2023, the entity budgeted to collect UGX.0.40Bn during the year; however, by the end of the year, only UGX.0.27Bn had been collected, representing 68% performance. collection of non-tax revenue at vote level negatively affects NTR collections at Treasury level, thereby denying government resources for implementation of activities. Accounting Officer explained that the collection of NTR was dependent on the number of firms opened, the number of lawyers who have applied to be enrolled, and those who have applied to be Under The", "review I advised the Accounting Officer to regularly the revenue estimate figures and adjust the estimates in consultation with MoFPED to match them."]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["inspected and the number of files opened in the Administrator General\u2019s Office all of which are beyond the control of the Ministry.", ""], ["**ii** **Performance of GoU warrants** The entity had an approved budget of UGX.159.269Bn from the Governance and Security programme, out of which UGX.127.137Bn was warranted, resulting in a shortfall of UGX.32.132Bn, representing an 80% performance. UGX.32.132Bn that was not warranted was meant for the implementation of the following activities, which were partially implemented or not implemented at all; **No Activities partially/not (UGX. \u2018Bn) Management Response** **implemented at all** Compensation to war debt claimants Constitutional Commission activities Electricity bills for HQ and Regional Offices Review Vehicles Acquisition 0.193 Court attendance was Transfer to JLOS Secretariat 0.188 Secretariat activities were impeded. foregone Settlement of Court Awards 7 Settlement of Property Rates Staff training abroad 0.078 Capacity development for 1 2 3 4 5 6 8 9 10 11 12 13 14 15 16 17 for Subvention transfer to Centre Alternative Dispute Resolution (CADER) Delivery of documentation like Notices to Sue Transport for Retirees Disciplinary Committee of Law Council Enhancement of IT staff salary Subscription to professional bodies Special meals for the commemoration of World AIDS Day Commissioning Affidavits by the Directorate of Civil Litigation Procurement and Disposal Unit\u2019s advertisement activities **Total** 30.000 Funds were not released to 0.975 The Commission was not the Ministry. constituted 0.210 The electricity accounts have a credit balance as a result of the culture of saving energy. 0.097 Accumulation of arrears and interest related to court awards. 0.096 The Ministry did not receive invoices for property expenses staff was not undertaken 0.060 Alternative Resolutions handled. Dispute were not 0.052 The Ministry was unable to make timely delivery of some notices to sue the clients. 0.050 0.041 Few sessions were held to dispose of backlog cases. 0.039 The Ministry wrote a letter to the Ministry of ICT to re- designate the IT staff. 0.029 The Ministry obtained a discount from the Uganda Law Society. 0.017 The Ministry did undertake the activity not 0.005 The Ministry filed fewer affidavits in court. 0.002 No impact as the adverts were conducted electronically under e-GP **32.132** The", "I advised the Accounting Officer to ensure that the unimplemented activities are rolled over to the subsequent year for implementation and liaise with the Ministry of Finance to secure funding for the critical activities."]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["inspected and the number of files opened in the Administrator General\u2019s Office all of which are beyond the control of the Ministry.", ""], ["**ii** **Performance of GoU warrants** The entity had an approved budget of UGX.159.269Bn from the Governance and Security programme, out of which UGX.127.137Bn was warranted, resulting in a shortfall of UGX.32.132Bn, representing an 80% performance. UGX.32.132Bn that was not warranted was meant for the implementation of the following activities, which were partially implemented or not implemented at all; **No Activities partially/not (UGX. \u2018Bn) Management Response** **implemented at all** Compensation to war debt claimants Constitutional Commission activities Electricity bills for HQ and Regional Offices Review Vehicles Acquisition 0.193 Court attendance was Transfer to JLOS Secretariat 0.188 Secretariat activities were impeded. foregone Settlement of Court Awards 7 Settlement of Property Rates Staff training abroad 0.078 Capacity development for 1 2 3 4 5 6 8 9 10 11 12 13 14 15 16 17 for Subvention transfer to Centre Alternative Dispute Resolution (CADER) Delivery of documentation like Notices to Sue Transport for Retirees Disciplinary Committee of Law Council Enhancement of IT staff salary Subscription to professional bodies Special meals for the commemoration of World AIDS Day Commissioning Affidavits by the Directorate of Civil Litigation Procurement and Disposal Unit\u2019s advertisement activities **Total** 30.000 Funds were not released to 0.975 The Commission was not the Ministry. constituted 0.210 The electricity accounts have a credit balance as a result of the culture of saving energy. 0.097 Accumulation of arrears and interest related to court awards. 0.096 The Ministry did not receive invoices for property expenses staff was not undertaken 0.060 Alternative Resolutions handled. Dispute were not 0.052 The Ministry was unable to make timely delivery of some notices to sue the clients. 0.050 0.041 Few sessions were held to dispose of backlog cases. 0.039 The Ministry wrote a letter to the Ministry of ICT to re- designate the IT staff. 0.029 The Ministry obtained a discount from the Uganda Law Society. 0.017 The Ministry did undertake the activity not 0.005 The Ministry filed fewer affidavits in court. 0.002 No impact as the adverts were conducted electronically under e-GP **32.132** The", "I advised the Accounting Officer to ensure that the unimplemented activities are rolled over to the subsequent year for implementation and liaise with the Ministry of Finance to secure funding for the critical activities."], ["**1.2 Utilisation of Warrants** Out of the total warrants of UGX.127.137Bn availed to the entity during the year under the Governance and Security programme, UGX.121.811Bn was utilised, resulting in un-utilised warrants of UGX.5.326Bn representing 96% utilisation.", "I advised the Accounting Officer to routinely monitor the"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["warrants that were not utilised were meant for the following activities that were partially or not implemented at all. **showing some of the activities affected by under-utilisation of** **Amount (UGX.Bn)** **Reason** the underutilisation of warrants** **for** 2.438 The recruitment process was not finalised during the financial year 0.362 The contractors did not finalise the renovations 0.324 Repair of accident vehicles in garages not completed within the year 0.150 0.296 The Ministry faced challenges and could not create Local Purchase Orders (LPOs) on the eGP Platform. Issues to do with the creation of LPOs on the eGP Platform 0.148 The planned pensioners had Incomplete (for instance, some lacked letters of administration) records 0.119 No committee orders were in place to advertise 0.110 0.101 Estimation over and above the from a frequent requirements arose projection requests to MoFPED. after 0.075 Recruitment was still ongoing. For risk, funds were inadequate for two people. from Uganda Law Society on subscription for state attorneys Invoices/ Bills from international organisations were submitted late. Issues with the creation of LPOs on the eGP Platform 0.030 Issues with the creation of LPOs on the eGP Platform 0.024 The need for payment of transport for retirees did not arise during the year. 0.017 Legal reference materials (Red Volumes) not yet finalised by Law Reform Council Committee members failed to raise quorum for the meetings. They didn\u2019t take place as a result. & 0.066 Discount 12 Contribution International organisations Small Equipment 13 to 0.065 Office 0.041 14 Monitoring activities 0.037 System failed 15 16 Purchase of toner for HR, Planning & F&A Transport hire for retirees 17 Books, Periodicals 18 Law meetings Council 0.016 Law **warrants** No. Activities affected by the underutilisation** Salaries recruits for new Buildings maintenance 3 Motor vehicle maintenance 4 Printing 1 2 5 6 Corporate wear and attire for lawyers Pension 7 Adverts in the Law Council 8 Welfare & Entertainment 9 Travel Abroad 10 Staff Training of state attorneys, Risk department 11 Membership Subscription The **Table**", null, "implementation of activities and ensure that timely interventions are made where delays have been noted.", null]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 7, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": [["**No Observation**", null, null, null, null, "**Recommendation**"], ["", "19", "Commissioning Affidavits", "0.016", "The activity depends on the evidence that courts require. However, the need didn\u2019t arise.", ""], [null, "20", "Medical expenses to staff", "0.002", "The need didn\u2019t arise as there were no patients.", null]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_6"], "type": "table"}}, {"content": [["**No Observation**", null, null, null, null, "**Recommendation**"], ["", "19", "Commissioning Affidavits", "0.016", "The activity depends on the evidence that courts require. However, the need didn\u2019t arise.", ""], [null, "20", "Medical expenses to staff", "0.002", "The need didn\u2019t arise as there were no patients.", null], [null, "21", "Workshops Meetings and", "0.002", "Money was insufficient for the budget workshop; FPC was diverted into handling urgent FATF Bills.", null], [null, "", "**Total**", "**4.438**", "", null], [null, "a result of failure to utilise warrants: \uf0b7 MoJCA did not establish a Constitutional Review Commission, which resulted in delays in developing/reviewing Laws and policies for effective governance and security of the country. \uf0b7 MoJCA did not publish Certificates of Approval to chambers, which resulted in delayed enforcement of compliance to Rules and Regulations for some advocates\u2019 chambers. \uf0b7 Lawyers\u2019 attire and other corporate wear were not procured. \uf0b7 Legal reference materials (Red Volumes) were not acquired. Accounting Officer explained that the implementation of activities would be undertaken in a timely manner. As The", null, null, null, null], ["**1.3 Implementation of outputs and activities** I assessed the implementation of 12 outputs that had been fully quantified with a total of 69 activities worth UGX.51.028Bn and noted that: One (01) output with two (02) activities and expenditure worth UGX.1.621Bn was fully implemented. \uf0b7 11 outputs with 66 activities worth UGX.49.406Bn were partially implemented. Out of the 66 activities, the entity fully implemented 31 activities; 29 activities were partially implemented, while six (06) activities remained unimplemented. are in **Appendix I.** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities despite having received the required funds: Undertaking the legal defence in 18 human rights cases. \uf0b7 Drafting of the amended Advocates Bill and Regulations. \uf0b7 Printing of certificates of accreditation for issuance to institutions. \uf0b7 Holding 4 Pro bono board meetings to enforce compliance with rules and regulations. The Accounting Officer explained that the Ministry did not determine how many cases are cause listed, this is done by the Human Rights Commission. He further explained that the Advocates Act and the Pro Bono were still ongoing by the close of the financial year. \uf0b7 \uf0b7 Details Non-implementation", null, null, null, null, "advised the Accounting officer to fast-track the amendments of the Advocates bill and Pro Bono regulations. addition, the Accounting Officer should ensure that all the unimplemented activities are rolled over to the subsequent year for implementation. I In"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_6"], "type": "table"}}, {"content": "2.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 9, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Estates by the Administrator General", "metadata": {"headings": [{"headings_0": {"content": "Management of Estates by the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "2.1", "metadata": {"headings": [{"headings_0": {"content": "Management of Estates by the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Automation of the services of the Administrator General", "metadata": {"headings": [{"headings_0": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Management of Estates by the Administrator General", "page": 9, "level": 2}}], "page": 9, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Currently, the Administrator General does not have a proper system to manage the information on the estates of deceased persons. There were challenges in extracting the data from the time when the files are submitted by the district officials to the Administrator General. The number of beneficiaries and the assets involved in the estate could not be easily identified. Where deposits are being managed by the Administrator General, I noted cases where these deposits do not disclose details and particulars, and as such, management could not allocate the amounts held in the account to the intended beneficiaries, among others. Extraction of data and reporting on the estates was limited. \nNonetheless, I reviewed files of the estates of deceased persons to establish the performance of the Administrator General in the management of these estates and the following were observed: \n2.2", "metadata": {"headings": [{"headings_0": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Management of Estates by the Administrator General", "page": 9, "level": 2}}, [{"headings_0": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Management of Estates by the Administrator General", "page": 9, "level": 2}}], [{"headings_0": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Management of Estates by the Administrator General", "page": 9, "level": 2}}]], "page": 9, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of the Administrator General", "metadata": {"headings": [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}], "page": 9, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 45(3) of the Public Finance Management Act 2015 provides that an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury, which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a financial year. \nI reviewed the performance of the Administrator General, and below are my findings;", "metadata": {"headings": [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}, [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}]], "page": 9, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**2.1.1**", "**Utilisation of warrants** The Administrator General had an approved budget of UGX.2.28Bn, out of which UGX.2.26Bn was warranted, resulting in a shortfall of UGX.0.02Bn, representing a 99% performance. Out of the total warrants of UGX.2.26Bn availed during the year, UGX.1.486Bn (representing 66% utilisation) was utilised, while UGX.0.774Bn was unutilised. assessed the implementation of three (03) outputs that had been fully quantified with a total of fourteen (14) activities worth UGX.1.486Bn and noted that: All three (03) outputs under the Administrator General, comprising fourteen (14) activities worth UGX.1.486Bn, were partially implemented. \uf0b7 Out of the 14 activities, one (01) activity was fully implemented, 10 activities were partially implemented, and three (03) activities remained unimplemented. are in **Appendix II.** **partially implemented activities included the** **following;** **No Planned activity** Target Actual** I \uf0b7 Details **The**", "of advised the Administrator General to undertake periodic evaluation the implementation of activities if there is need to revise the entity\u2019s work plan during the course of the year. to assess I"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}], "page": 9, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No.", "Observation", "Recommendation"], "type": "table"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Letters of Administration granted to 10 \n8", "metadata": {"headings": [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "the Administrator General by Court", "metadata": {"headings": [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Estates were wound up and 100 89 renounced\n3. Court cases attended \n200 142", "metadata": {"headings": [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "4. No of estates inspected \n500 295", "metadata": {"headings": [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "5. Family mediations and arbitrations 400 362 were conducted\n6. Trust causes registered for family 20 12 arbitrations and mediations\n7. Trust inspected \n30 14", "metadata": {"headings": [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "8. Researches, lodging and removal of 100 \n72 caveats.\n9. Land transfers made \n80 28", "metadata": {"headings": [{"headings_0": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, {"headings_1": {"content": "Automation of the services of the Administrator General", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "The unimplemented activities included;", "metadata": {"headings": [{"headings_0": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}, {"headings_1": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "- Ten (10) estates managed under summary jurisdiction.\n- Three hundred fifty (350) estates to be registered.\n- Four research studies on the investment of children\u2019s funds.", "metadata": {"headings": [{"headings_0": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}, {"headings_1": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "Partial implementation and non-implementation of planned activities imply that the expected services to the beneficiary communities were not attained. \nThe Accounting Officer explained that the implementation of the activities under the Directorate of the Administrator General is largely dependent on factors that are outside the control of the entity. These include funding gaps, lengthy winding up processes for estates, scheduling of hearings which is determined by court, registration of trust causes, compliance by beneficiaries and conflicts concerning land. \n2.3", "metadata": {"headings": [{"headings_0": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}, {"headings_1": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}, [{"headings_0": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}, {"headings_1": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}], [{"headings_0": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}, {"headings_1": {"content": "Performance of the Administrator General", "page": 9, "level": 2}}]], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of funds for Estates of the Deceased", "metadata": {"headings": [{"headings_0": {"content": "Management of funds for Estates of the Deceased", "page": 10, "level": 2}}, {"headings_1": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under administration and maintain records of all receipts, payments and transactions associated with each estate.", "metadata": {"headings": [{"headings_0": {"content": "Management of funds for Estates of the Deceased", "page": 10, "level": 2}}, {"headings_1": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Fully paid-off estates", "12", "0.425", "Issues pertaining to the estates were resolved and fully settled. The list of claimants has since been updated."], ["2.", "Partially paid off estates", "11", "0.044", "These are estates settlement was made. for which partial"], ["3.", "Estates not", "379", "2.391", "The outstanding amount is due to the"]], "metadata": {"headings": [{"headings_0": {"content": "Management of funds for Estates of the Deceased", "page": 10, "level": 2}}, {"headings_1": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}], "page": 10, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Category", "No of estates", "Amount (UGX.Bn)", "Audit comment"], "type": "table"}}, {"content": "paid or settled \nbalance of 379 estates. However, of these, progress towards probable settlement has been made for only 33 estates for whom files have been opened. \nBeneficiaries for 346 estates are yet to be identified and are likely to result in delayed distribution of the estate. \nI further observed that although the balance of UGX.2.39Bn remains on the estates\u2019 account, management did not specify the amount to which known beneficiaries are entitled and that which cannot be allocated. Thus, I cannot determine the true extent of the liability disclosed in the financial statements. \nWithout identifiable beneficiaries, the process of distributing the estates becomes complex and might require court intervention (with the associated legal costs), and there is a likelihood that the ownership of undistributed assets might revert to the government. \nThe Accounting Officer explained that some deposits do not disclose details and particulars and as such, management could not allocate the amounts held in the account to the intended beneficiaries. Efforts to locate the beneficiaries through local newspaper advertisements in the recent past have not yielded much positive results. Instead, they have attracted false claims, making the work more complicated. A number of the intended beneficiaries have not responded despite the newspaper advertisements. Going forward, the office will carry out an investigation in four years to trace the entitled beneficiaries and eliminate the would-be impersonators.", "metadata": {"headings": [{"headings_0": {"content": "Management of funds for Estates of the Deceased", "page": 10, "level": 2}}, {"headings_1": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}, [{"headings_0": {"content": "Management of funds for Estates of the Deceased", "page": 10, "level": 2}}, {"headings_1": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}], [{"headings_0": {"content": "Management of funds for Estates of the Deceased", "page": 10, "level": 2}}, {"headings_1": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}], [{"headings_0": {"content": "Management of funds for Estates of the Deceased", "page": 10, "level": 2}}, {"headings_1": {"content": "The unimplemented activities included;", "page": 10, "level": 3}}]], "page": 11, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of funds for Estates of the Deceased", "page": 10, "level": 2}}], "page": 11, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Administrator General to consider undertaking the investigation within a shorter period and in the meantime, enhance the system of record capture to make identification details mandatory. In addition, he should enhance and intensify efforts to identify the beneficiaries of the deposits. \n2.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of funds for Estates of the Deceased", "page": 10, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of funds for Estates of the Deceased", "page": 10, "level": 2}}]], "page": 11, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Issuance of Certificates of No Objection (CONOs)", "metadata": {"headings": [{"headings_0": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 4(v) of the Ministry of Justice and Constitutional Affairs Client Charter, 2019 provides that the Directorate of the Administrator General and Public Trustee shall issue Certificates of No Objection (CONOs) to the intending administrator (identified from among the beneficiaries at family meetings held at the office of the Administrator General or his agent) within nineteen (19) days of application.", "metadata": {"headings": [{"headings_0": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["8,843", "4,509", "4,334"]], "metadata": {"headings": [{"headings_0": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["received over five (5) financial years Applications", "Applications processed", "Applications yet to be processed"], "type": "table"}}, {"content": "100% 51% 49% \nOut of the 4,509 certificates processed to completion, the Administrator General experienced delays ranging from 21 days to 4.5 years in processing 4,435 certificates (98%), translating into an average delay of 1.5 years.", "metadata": {"headings": [{"headings_0": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 2}}, [{"headings_0": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 2}}]], "page": 12, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.4.2 Delays in issuance of CONOs", "metadata": {"headings": [{"headings_0": {"content": "2.4.2 Delays in issuance of CONOs", "page": 12, "level": 2}}, {"headings_1": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}], "page": 12, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the 4,509 certificates processed to completion, I reviewed 277 beneficiary files and noted that only 10 CONOs (04%) were processed within 19 days after the families\u2019 consent. This implies that the Administrator General experienced delays in processing 267 certificates (96%), with delays ranging from 1 to 4 years. \nIn these circumstances, there is a risk of beneficiary impersonation and delayed access of beneficiaries to the estate benefits. \nThe Accounting Officer explained that not every file opened in the office of the Administrator General seeks a Certificate of No Objection. But even those that seek Certificates of No Objection may be declined by the Administrator General on several grounds; for example, some estates seek legal guidance, others involve customary matters that end up through mediation processes etc. \nThe Accounting Officer further explained that delays in the issuance of CONOs are majorly attributed to severe family wrangles that end up in court and non-follow-up of matters or abandonment by the beneficiaries. \nI took note of the Administrator General\u2019s response. However, the Administrator General neither pointed out the files in my sample that did not require CONOs, nor did he point out the files whose applications were rejected.", "metadata": {"headings": [{"headings_0": {"content": "2.4.2 Delays in issuance of CONOs", "page": 12, "level": 2}}, {"headings_1": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}, [{"headings_0": {"content": "2.4.2 Delays in issuance of CONOs", "page": 12, "level": 2}}, {"headings_1": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}], [{"headings_0": {"content": "2.4.2 Delays in issuance of CONOs", "page": 12, "level": 2}}, {"headings_1": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}], [{"headings_0": {"content": "2.4.2 Delays in issuance of CONOs", "page": 12, "level": 2}}, {"headings_1": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}], [{"headings_0": {"content": "2.4.2 Delays in issuance of CONOs", "page": 12, "level": 2}}, {"headings_1": {"content": "Issuance of Certificates of No Objection (CONOs)", "page": 11, "level": 2}}]], "page": 12, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "2.4.2 Delays in issuance of CONOs", "page": 12, "level": 2}}], "page": 12, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Administrator General to review the processes of issuing CONOs to identify and eliminate inefficiencies within the system, which will result in the issuance of CONOs within a shorter time. \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "2.4.2 Delays in issuance of CONOs", "page": 12, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "2.4.2 Delays in issuance of CONOs", "page": 12, "level": 2}}]], "page": 12, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of contract clearance", "metadata": {"headings": [{"headings_0": {"content": "Management of contract clearance", "page": 12, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 2}}], "page": 12, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the following anomalies;", "metadata": {"headings": [{"headings_0": {"content": "Management of contract clearance", "page": 12, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 2}}], "page": 12, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**3.1.1**", "The Directorate of Legal Advisory and Consultative Services (DLAS) had an approved budget of UGX.1.966Bn from the three (3) budget outputs, out of which UGX.1.965Bn was warranted, representing a 99% performance. **Performance of GoU Warrants**", "I advised the Accounting officer to maintain this good practice."], ["**3.1.2**", "**Utilisation of warrants** Out of the total warrants of UGX.1.965Bn availed to the Directorate during the year, UGX.1.725Bn was utilised, resulting in", "I advised the Accounting Officer"]], "metadata": {"headings": [{"headings_0": {"content": "Management of contract clearance", "page": 12, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 2}}], "page": 12, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "unutilised warrants of UGX.0.240Bn representing 88% utilisation. \nto ensure that all funds released are I assessed the implementation of three (03) outputs that had been \nutilised. In addition, fully quantified, comprising 16 activities worth UGX.1.726Bn and the activities that noted that all of the three (03) outputs were partially were affected by implemented. \nfailure to utilise warrants in the Out of the 16 activities, the Directorate fully implemented 11 year under audit activities; four (4) activities were partially implemented, while one should be rolled (1) activity remained unimplemented. \nover to the subsequent periods The affected activities include the following: \nfor implementation.", "metadata": {"headings": [{"headings_0": {"content": "Management of contract clearance", "page": 12, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 2}}], "page": 13, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Partially implemented activities", "page": 13, "level": 3}}, {"headings_1": {"content": "Management of contract clearance", "page": 12, "level": 2}}], "page": 13, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "- 236 requests for legal opinion to be rendered and received, out of which 98 were responded to; hence 138 requests were not rendered.\n- 107 requests for legal opinion were received, out of which 96 were responded to, and 11 are still pending.\n- 43 invitations for international meetings were received, and only 28 (61%) were attended.\n- 106 requests for legal opinion were received, out of which 98 were responded to, and 8 are still pending.", "metadata": {"headings": [{"headings_0": {"content": "Partially implemented activities", "page": 13, "level": 3}}, {"headings_1": {"content": "Management of contract clearance", "page": 12, "level": 2}}], "page": 13, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "Non-implemented activity", "metadata": {"headings": [{"headings_0": {"content": "Partially implemented activities", "page": 13, "level": 3}}, {"headings_1": {"content": "Management of contract clearance", "page": 12, "level": 2}}], "page": 13, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Training toolkits on Human Rights were not designed and disseminated.", "metadata": {"headings": [{"headings_0": {"content": "Partially implemented activities", "page": 13, "level": 3}}, {"headings_1": {"content": "Management of contract clearance", "page": 12, "level": 2}}], "page": 13, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "Partial-implementation or Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. \nThe Accounting Officer did not provide a response. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Partially implemented activities", "page": 13, "level": 3}}, {"headings_1": {"content": "Management of contract clearance", "page": 12, "level": 2}}, [{"headings_0": {"content": "Partially implemented activities", "page": 13, "level": 3}}, {"headings_1": {"content": "Management of contract clearance", "page": 12, "level": 2}}], [{"headings_0": {"content": "Partially implemented activities", "page": 13, "level": 3}}, {"headings_1": {"content": "Management of contract clearance", "page": 12, "level": 2}}]], "page": 13, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delay in Clearance of Contracts", "metadata": {"headings": [{"headings_0": {"content": "Delay in Clearance of Contracts", "page": 13, "level": 2}}, {"headings_1": {"content": "Partially implemented activities", "page": 13, "level": 3}}], "page": 13, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Ministry\u2019s client charter is a formal declaration that outlines the commitments of the Ministry to its clients and the general public and includes the standards of service and benchmarks that the Ministry expects to meet when providing services to other Government agencies.", "metadata": {"headings": [{"headings_0": {"content": "Delay in Clearance of Contracts", "page": 13, "level": 2}}, {"headings_1": {"content": "Partially implemented activities", "page": 13, "level": 3}}], "page": 13, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "0 - 14 days", "554", "30%", "59%"], ["2", "15 \u2013 30 days", "654", "36%", "34%"], ["3", "31 days \u2013 6 months", "605", "33%", "7%"], ["4", "Over six months", "18", "1%", "0%"], ["", "**Total**", "**1831**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Delay in Clearance of Contracts", "page": 13, "level": 2}}, {"headings_1": {"content": "Partially implemented activities", "page": 13, "level": 3}}], "page": 14, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Time taken", "Number of contracts cleared in the FYR 2022/2023", "Percentage", "in FYR Performance the 2021/2022"], "type": "table"}}, {"content": "Delay in the approval of contracts implies delays in the conclusion of procurement processes by the respective entities, resulting in delayed implementation of activities and delivery of services to the intended beneficiaries. It may also lead to government incurring avoidable expenditures, including contract variations arising from price adjustments due to delays and the failure to absorb availed funds for projects funded using disbursed loans. \nThe Accounting Officer explained that any request for legal advice should be dealt with and disposed of within 14 days from the date of the first stamp. The Accounting Officer further explained that a circular was issued to all Accounting Officers listing the documentation that must accompany every request and the timeline within which the Accounting Officers are supposed to respond to the queries raised. However, this has not been fully adhered to. \nThe Accounting Officer further explained that going forward, the office, under the guidance of the Hon. Attorney General, has adopted a system of handling work through dedicated clusters for procurement contracts, energy and natural resources and financial contracts such as loans and grants. This is intended to focus job performance and lead to greater efficiencies.", "metadata": {"headings": [{"headings_0": {"content": "Delay in Clearance of Contracts", "page": 13, "level": 2}}, {"headings_1": {"content": "Partially implemented activities", "page": 13, "level": 3}}, [{"headings_0": {"content": "Delay in Clearance of Contracts", "page": 13, "level": 2}}, {"headings_1": {"content": "Partially implemented activities", "page": 13, "level": 3}}], [{"headings_0": {"content": "Delay in Clearance of Contracts", "page": 13, "level": 2}}, {"headings_1": {"content": "Partially implemented activities", "page": 13, "level": 3}}]], "page": 14, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 2}}, {"headings_1": {"content": "Delay in Clearance of Contracts", "page": 13, "level": 2}}], "page": 14, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to enhance controls at the point of receiving applications to ensure that only complete applications are received and to devise other strategies for ensuring that Accounting Officers are responsive to the guideline issued by the Attorney General. \n3.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 2}}, {"headings_1": {"content": "Delay in Clearance of Contracts", "page": 13, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 2}}, {"headings_1": {"content": "Delay in Clearance of Contracts", "page": 13, "level": 2}}]], "page": 14, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delay in dispatching cleared contracts", "metadata": {"headings": [{"headings_0": {"content": "Delay in dispatching cleared contracts", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "0 \u2013 2 days", "612", "50%", "Reasonable time"], ["2", "2 - 10 days", "385", "32%", "Delay"], ["3", "10 \u2013 30 days", "129", "11%", "Significant delay"], ["4", "Over 30 days", "88", "7%", "Unreasonable delay"], ["", "**Total**", "**1,214**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Delay in dispatching cleared contracts", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 2}}], "page": 14, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Time taken to dispatch", "Number of contracts", "Percentage", "Audit comment"], "type": "table"}}, {"content": "Of these, 15 cleared contracts were dispatched after six (06) months. \nDelay in the dispatch of approved contracts implies a delay in the conclusion of procurement processes, resulting in delayed implementation of service delivery activities. It may also lead to avoidable expenditures, including expenses by contractors to extend the bid validity. It may also lead to the failure to absorb availed funds and loans disbursed under projects. \nThe Accounting Officer explained that the Ministry is committed to ensuring that every correspondence is dispatched within two (02) days from issue, which has largely been achieved. However, sometimes delays are experienced when requests are received from far-off places and the sheer volume of correspondence to be distributed across the MDAs vis-a-vis the number of office attendants responsible for the delivery of correspondence. \nGoing forward, a records officer and a records assistant have been deployed to perform the function of correspondence receipt, recording and dispatch while releasing office attendants to focus on the delivery of correspondence.", "metadata": {"headings": [{"headings_0": {"content": "Delay in dispatching cleared contracts", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 2}}, [{"headings_0": {"content": "Delay in dispatching cleared contracts", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 2}}], [{"headings_0": {"content": "Delay in dispatching cleared contracts", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 2}}], [{"headings_0": {"content": "Delay in dispatching cleared contracts", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 2}}]], "page": 15, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 2}}, {"headings_1": {"content": "Delay in dispatching cleared contracts", "page": 14, "level": 2}}], "page": 15, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to undertake regular evaluation of the corrective measures so far implemented to ensure continuous and timely improvement within the dispatch system.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 2}}, {"headings_1": {"content": "Delay in dispatching cleared contracts", "page": 14, "level": 2}}], "page": 15, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.4 Staffing gaps in the Directorate of Legal Advisory and Consultative Services", "metadata": {"headings": [{"headings_0": {"content": "3.4 Staffing gaps in the Directorate of Legal Advisory and Consultative Services", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph A-c (4) of the Uganda Public Service Standing Orders, 2021, provides that any approved post for which funds are provided in the budget shall be submitted to the relevant Service Commission for filling within one month. \nI noted that DLAS, as a department, had an approved structure of 52 staff. Out of this, 38 positions were filled, and 14 were vacant, representing 27% of the approved structure. Details are in the table below:", "metadata": {"headings": [{"headings_0": {"content": "3.4 Staffing gaps in the Directorate of Legal Advisory and Consultative Services", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 2}}, [{"headings_0": {"content": "3.4 Staffing gaps in the Directorate of Legal Advisory and Consultative Services", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 2}}]], "page": 15, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Office of the Director", "8", "5", "3", "38%"], ["2", "DLAS (Line Ministries & Public Agencies)", "17", "13", "4", "24%"], ["3", "DLAS (Local Government)", "11", "8", "3", "27%"], ["4", "DLAS Negotiations) (Contracts &", "16", "12", "4", "25%"], ["", "**Total**", "**52**", "**38**", "**14**", "**27%**"]], "metadata": {"headings": [{"headings_0": {"content": "3.4 Staffing gaps in the Directorate of Legal Advisory and Consultative Services", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Title", "Approved Positions", "Staff Post in", "Vacancies", "%age of vacant positions"], "type": "table"}}, {"content": "deployed to the Directorate of Legal and Advisory Services. The process of filling the remaining vacancies is ongoing through promotions.", "metadata": {"headings": [{"headings_0": {"content": "3.4 Staffing gaps in the Directorate of Legal Advisory and Consultative Services", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 2}}], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "3.4 Staffing gaps in the Directorate of Legal Advisory and Consultative Services", "page": 15, "level": 2}}], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the ongoing recruitment process to mitigate the current effects of the staffing gaps on the Directorate\u2019s operations. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "3.4 Staffing gaps in the Directorate of Legal Advisory and Consultative Services", "page": 15, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "3.4 Staffing gaps in the Directorate of Legal Advisory and Consultative Services", "page": 15, "level": 2}}]], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Decentralisation and management of court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "Decentralisation and management of court awards and compensations", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "During the financial years 2020/21, 2021/22 and 2022/23, MoJCA budgeted for UGX.155.73Bn for the settlement of court awards and compensations to third parties, out of which UGX.108.39Bn was released and spent on the activities as summarised below.", "metadata": {"headings": [{"headings_0": {"content": "Decentralisation and management of court awards and compensations", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2020/21", "28.31", "17.57", "10.74"], ["2", "2021/22", "77.96", "71.46", "6.50"], ["3", "2022/23", "49.46", "19.36", "30.09"], ["", "**Total**", "**155.73**", "**108.39**", "**47.33**"]], "metadata": {"headings": [{"headings_0": {"content": "Decentralisation and management of court awards and compensations", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Financial Year", "Budget (Bn)", "Warrants (Bn)", "Variance (Bn)"], "type": "table"}}, {"content": "I evaluated the decentralisation processes of court awards and the Ministry\u2019s management of court awards and compensations over the past three financial years and noted the following anomalies. \n4.1", "metadata": {"headings": [{"headings_0": {"content": "Decentralisation and management of court awards and compensations", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}, [{"headings_0": {"content": "Decentralisation and management of court awards and compensations", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}]], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to fully utilise the Court Case Management system", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully utilise the Court Case Management system", "page": 16, "level": 2}}, {"headings_1": {"content": "Decentralisation and management of court awards and compensations", "page": 16, "level": 2}}], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "The Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to provide automated functionality to manage civil suits filed against the Government in the courts of law. The key features of the system include:", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully utilise the Court Case Management system", "page": 16, "level": 2}}, {"headings_1": {"content": "Decentralisation and management of court awards and compensations", "page": 16, "level": 2}}], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Registration and provision of a unique ID for each file to facilitate search and retrieval tracking the progress of cases.\n- Tracking the volume of files handled by each attorney.\n- Tracking of scheduled meetings and court hearings", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully utilise the Court Case Management system", "page": 16, "level": 2}}, {"headings_1": {"content": "Decentralisation and management of court awards and compensations", "page": 16, "level": 2}}], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "A review of the user logs showed limited access to and utilisation of the information on the system. I also found that cases handled by other government institutions are not recorded on the system. \nHeadquarters and the Regional Offices. The system will also be able to share information with other institutions like the Judiciary and NIRA, among others.", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully utilise the Court Case Management system", "page": 16, "level": 2}}, {"headings_1": {"content": "Decentralisation and management of court awards and compensations", "page": 16, "level": 2}}, [{"headings_0": {"content": "Failure to fully utilise the Court Case Management system", "page": 16, "level": 2}}, {"headings_1": {"content": "Decentralisation and management of court awards and compensations", "page": 16, "level": 2}}]], "page": 16, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Failure to fully utilise the Court Case Management system", "page": 16, "level": 2}}], "page": 17, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue optimally using the existing system\u2019s available functionalities until the Ministry upgrades to the new system since this information will provide the legacy data required during data migration to the system currently under development. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Failure to fully utilise the Court Case Management system", "page": 16, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 2}}, {"headings_1": {"content": "Failure to fully utilise the Court Case Management system", "page": 16, "level": 2}}]], "page": 17, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Incomplete records of court awards", "metadata": {"headings": [{"headings_0": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "MoJCA maintains manual and electronic records of all cases involving Government. I reviewed a sample of the cases recorded in the manual and electronic databases to determine whether the databases contained vital information on all cases where government is a party. \nI observed that 144 cases comprising paid and unsettled cases worth UGX.45.18Bn were not recorded in the databases. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}, [{"headings_0": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}]], "page": 17, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Decided and paid", "87", "10.66", "The cases were missing from the manually maintained database and the court case management information system."], ["2", "Decided but not yet paid", "57", "34.52", "Although not paid, the cases were not recorded in the consolidated manual case database and the court case management information system."], ["", "**Total**", "**144**", "**45.18**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Category", "Number of cases", "Value (UGX) Bn.", "Audit Remark"], "type": "table"}}, {"content": "There is a risk that the Government is unaware of the full extent of liabilities arising out of judgment debts, implying that the liabilities may be understated in the Government\u2019s financial statements. \nFurthermore, incomplete records of all court awards renders tracking difficult and may affect how they are managed. It also creates a risk of payment of non-existent court awards or even double payments/ settlement of the cases. \nI advised the Accounting Officer to ensure that court case records are up to date regardless of the date they were settled, are regularly checked for accuracy and are updated on the automated information management system. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}, [{"headings_0": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}], [{"headings_0": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 2}}]], "page": 17, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delays in settlement of court awards obligations", "metadata": {"headings": [{"headings_0": {"content": "Delays in settlement of court awards obligations", "page": 18, "level": 2}}, {"headings_1": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}], "page": 18, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed MoJCA\u2019s outstanding court awards as at 30 th June 2023 to establish the period the court awards have remained unsettled. \nOut of 84 unsettled court awards, I noted that 18 court awards worth UGX.12.251Bn remained unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn, exceeding the principal amounts awarded by UGX.12.915Bn, as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Delays in settlement of court awards obligations", "page": 18, "level": 2}}, {"headings_1": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}, [{"headings_0": {"content": "Delays in settlement of court awards obligations", "page": 18, "level": 2}}, {"headings_1": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}]], "page": 18, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "0 \u2013 7 years", "2", "0.769", "1.314", "0.546"], ["2", "Over years 7", "16", "11.482", "23.851", "12.369"], ["", "**Total**", "**18**", "**12.251**", "**25.165**", "**12.915**"]], "metadata": {"headings": [{"headings_0": {"content": "Delays in settlement of court awards obligations", "page": 18, "level": 2}}, {"headings_1": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}], "page": 18, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Time taken", "Number of court awards", "Principal Award (UGX.Bn)", "Accumulated Interest (UGX.Bn)", "Excess of Interest over Principal (UGX.Bn)"], "type": "table"}}, {"content": "Delayed settlement of awards and compensations continues to aggravate the government debt burden. \nThe Accounting Officer explained that the Ministry budget for court awards and compensation is insufficient to clear the outstanding obligations.", "metadata": {"headings": [{"headings_0": {"content": "Delays in settlement of court awards obligations", "page": 18, "level": 2}}, {"headings_1": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}, [{"headings_0": {"content": "Delays in settlement of court awards obligations", "page": 18, "level": 2}}, {"headings_1": {"content": "Incomplete records of court awards", "page": 17, "level": 2}}]], "page": 18, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Delays in settlement of court awards obligations", "page": 18, "level": 2}}], "page": 18, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue engaging the relevant stakeholders, including the Ministry of Finance, Parliament and the Programme head for sufficient resources to clear the outstanding obligations. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Delays in settlement of court awards obligations", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Delays in settlement of court awards obligations", "page": 18, "level": 2}}]], "page": 18, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed communication of court awards and compensations to MDALs", "metadata": {"headings": [{"headings_0": {"content": "Delayed communication of court awards and compensations to MDALs", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "0 \u2013 21 days", "1", "Court award communicated the responsible institution in a timely manner to"], ["2", "22 days \u2013 6 months", "7", "Delayed communication of court award"]], "metadata": {"headings": [{"headings_0": {"content": "Delayed communication of court awards and compensations to MDALs", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Time taken to communicate court decision", "Number of court awards", "Audit comment"], "type": "table"}}, {"content": [["3", "Over six months", "21", "Significant delays that may have an impact on contract validity"], ["**Total**", "", "**29**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Delayed communication of court awards and compensations to MDALs", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 19, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Time taken to communicate court decision", "Number of court awards", "Audit comment"], "type": "table"}}, {"content": "Delayed communication hinders budgeting for settlement of the court awards by the instructing entities, resulting in avoidable accumulation of interest. \nThe Accounting Officer explained that the delay was due to a delay in extracting typed copies of judgements; at times, judgments are given orally, extracting a decree requires two parties to endorse, and there are instances where judgment is given without giving notice. The Accounting Officer further explained that the number of attorneys is inadequate compared to the workload. \nGoing forward, the Ministry is undertaking an ICT upgrade intended to link to the Judiciary system to enable, among others, timely access to decisions made by court.", "metadata": {"headings": [{"headings_0": {"content": "Delayed communication of court awards and compensations to MDALs", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "Delayed communication of court awards and compensations to MDALs", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "Delayed communication of court awards and compensations to MDALs", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 19, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Delayed communication of court awards and compensations to MDALs", "page": 18, "level": 2}}], "page": 19, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of upgrading the system to address the above communication challenges. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Delayed communication of court awards and compensations to MDALs", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Delayed communication of court awards and compensations to MDALs", "page": 18, "level": 2}}]], "page": 19, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 19, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Over the years, the execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29th November 2022 referenced HRM 155/222/02, the Minister for 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, during the annual audits of all Government entities for the year ended 30th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}]], "page": 19, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "**expenditure (UGX.Bn)**", "", null, null], ["1", "2019/20", "8.820", "7.422", "84%"], ["2", "2020/21", "8.820", "7.376", "84%"], ["3", "2021/22", "8.865", "7.771", "88%"], ["4", "2022/23", "10.904", "8.516", "78%"], ["", "**Total**", "**37.409**", "**31.085**", "**83%**"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the audit;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**5.1**", "**Validation of Employees on the Entity\u2019s Main payroll** Out of 314 employees on the MoJCA February 2023 salary payroll, a total of 311 (99%) were fully verified, while 3 (1%) did not show up, as summarised in the table below; **showing a summary of the validation results of staff. Details** Number of staff as per the payroll Number of staff fully validated Number of staff who did not appear for headcount (no-shows) but accounted for Employees who appeared for headcount but were not on the payroll - New records **Total number of employees validated** **Amount (UGX.Bn)** **Number of Individuals** 314 311 3 8.141 8.076 0.064 17 0.145 **331** 8.286** Out of 314 employees, 311 (99%) who appeared for the validation presented the pre-requisite documents/information and were fully verified. exercise all b) A total of 3 (1%) employees on the payroll did not appear for the validation. While two (02) employees were confirmed dead or retired by the time of validation, one (01) employee was on contract but did not appear for the headcount. response to my validation findings, the Accounting Officer concurred that the records captured were accurate. are details of the validation results: **Table** Below a) In", "I commended the Accounting Officer for the good practice and also advised him to routinely maintain an updated payroll, ensuring that prompt adjustments are made for any new staff as well as deletion of employees who have ceased to be personnel of the Ministry. advised the Accounting Officer to liaise with the Ministry of Public Service to validate the employee on contract who never turned up but has been accounted for by the Accounting Officer. I"], ["**5.2**", "**Inconsistencies in Employee Details** A total of 101 employees on the main payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. 4 . 5 . 2 was attributed to, among others, errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. The Accounting Officer explained that the affected staff have been asked to rectify the inconsistencies in staff information with Inconsistent This", "advised the Accounting Officer to follow up on the matter with the affected staff so that the necessary corrections on the entity payroll are effected in the shortest possible time. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**5.1**", "**Validation of Employees on the Entity\u2019s Main payroll** Out of 314 employees on the MoJCA February 2023 salary payroll, a total of 311 (99%) were fully verified, while 3 (1%) did not show up, as summarised in the table below; **showing a summary of the validation results of staff. Details** Number of staff as per the payroll Number of staff fully validated Number of staff who did not appear for headcount (no-shows) but accounted for Employees who appeared for headcount but were not on the payroll - New records **Total number of employees validated** **Amount (UGX.Bn)** **Number of Individuals** 314 311 3 8.141 8.076 0.064 17 0.145 **331** 8.286** Out of 314 employees, 311 (99%) who appeared for the validation presented the pre-requisite documents/information and were fully verified. exercise all b) A total of 3 (1%) employees on the payroll did not appear for the validation. While two (02) employees were confirmed dead or retired by the time of validation, one (01) employee was on contract but did not appear for the headcount. response to my validation findings, the Accounting Officer concurred that the records captured were accurate. are details of the validation results: **Table** Below a) In", "I commended the Accounting Officer for the good practice and also advised him to routinely maintain an updated payroll, ensuring that prompt adjustments are made for any new staff as well as deletion of employees who have ceased to be personnel of the Ministry. advised the Accounting Officer to liaise with the Ministry of Public Service to validate the employee on contract who never turned up but has been accounted for by the Accounting Officer. I"], ["**5.2**", "**Inconsistencies in Employee Details** A total of 101 employees on the main payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. 4 . 5 . 2 was attributed to, among others, errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. The Accounting Officer explained that the affected staff have been asked to rectify the inconsistencies in staff information with Inconsistent This", "advised the Accounting Officer to follow up on the matter with the affected staff so that the necessary corrections on the entity payroll are effected in the shortest possible time. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 20, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 19, "level": 2}}], "page": 21, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "NIRA and the Ministry of Public Service. \n5.3 \n4 Utilisation of the Wage Budget \n. I reviewed the Budgets and Actual Expenditure for the period I advised the 5 2019/20 to 2022/23 and noted that out of the UGX.37.409Bn Accounting Officer to . budgeted and approved wage funds for the four financial years, ensure that budgets 3 only UGX.31.085Bn was spent, giving rise to unspent balances for wage are amounting to UGX.6.325Bn as shown in the table below; \nregularly reviewed and adjusted to Table showing analysis of spending on budgeted wage match correct wage funds. \nexpenditure \nYear Budget (UGX) Actual (UGX) Variance requirements.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 19, "level": 2}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 19, "level": 2}}]], "page": 21, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 21, "level": 17}}, {"headings_1": {"content": "No Observation Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "2019/20 8.820 7.422 1.399 2020/21 8.820 7.376 1.444 2021/22 8.865 7.771 1.094 2022/23 10.904 8.516 2.388", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 21, "level": 17}}, {"headings_1": {"content": "No Observation Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 37.409 31.085 6.325", "metadata": {"headings": [{"headings_0": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 17}}], "page": 21, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to utilise the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilised funds to the risk of misuse. \nThe Accounting Officer explained that the under-absorption was due to budgeting for wage for unfilled positions.", "metadata": {"headings": [{"headings_0": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 17}}, [{"headings_0": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 17}}]], "page": 21, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.4 \n4 Findings From Other Special Audit Procedures \n. I undertook other special audit procedures to review the accuracy I \nadvised the 5 of the payroll, including planning, budgeting and payments for the \nAccounting Officer to . period of four years (2019/2020-2022/2023). I noted that the expedite \nthe 4 under\u2013remittance of UGX.0.202Bn of statutory deductions were reconciliations and made by the entity during the period. \nensure that the entity remits any Under-remittance of statutory deductions is irregular and denies outstanding \nPAYE the Government the revenue required to deliver services. \nand LST to the responsible \nThe Accounting Officer explained that reconciliations were still authorities. ongoing. \n5.5 \n4 Review of the Entity Staff Establishment \n. During the audit, I undertook procedures to review the I advised the 5 completeness and relevancy of the entity establishment and noted \nAccounting Officer to . that out of 441 approved positions, a total of 349 positions were follow up with MoPS 5 filled, leaving a gap of 92 vacant positions. \nfor the necessary The Accounting Officer explained that a request for clearance to approvals so that recruit for FYR 2023/2024 was sent to MoPS for the vacancies in the vacant positions line with the approved wage. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 17}}, [{"headings_0": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 17}}], [{"headings_0": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}, {"headings_1": {"content": "(UGX)", "page": 21, "level": 17}}]], "page": 21, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accumulation of domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of domestic arrears", "page": 22, "level": 2}}, {"headings_1": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}], "page": 22, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that accumulated domestic arrears increased from UGX.531.295Bn in the previous year to UGX.740.890Bn as at 30th June 2023, representing an increase in arrears by 39.4%. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of domestic arrears", "page": 22, "level": 2}}, {"headings_1": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}], "page": 22, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2018/19", "561.335", "-15.5%"], ["2", "2019/20", "399.879", "-28.8%"], ["3", "2020/21", "381.259", "-4.6%"], ["4", "2021/22", "531.295", "39.3%"], ["5", "2022/23", "740.890", "39.4%"]], "metadata": {"headings": [{"headings_0": {"content": "Accumulation of domestic arrears", "page": 22, "level": 2}}, {"headings_1": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}], "page": 22, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Financial Year", "Amount (UGX.Bn)", "Percentage increase/decrease (2019-2023)"], "type": "table"}}, {"content": "The bulk of the arrears comprised unsettled war debt claimants (66%) and arrears relating to court awards and compensations (34%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of domestic arrears", "page": 22, "level": 2}}, {"headings_1": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}], "page": 22, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Human rights, Court compensation awards and", "250.298", "34%"], ["Compensation (war debt claimants)", "489.661", "66%"], ["Goods and Services consumed", "0.931", "0.1%"], ["**Total**", "**740.89**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Accumulation of domestic arrears", "page": 22, "level": 2}}, {"headings_1": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}], "page": 22, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["Details", "Amount (UGX.Bn)", "% age"], "type": "table"}}, {"content": "The continued accumulation of domestic arrears leads to increased interest payments (on court awards and compensations), affects the Ministry\u2019s ability to implement Government policies (such as the policy on payment of war debt claimants), poses a risk of litigation and may result in the payment of fines and penalties if sued for delayed settlement. \nThe Accounting Officer attributed the accumulation of arrears to the continuous verification of war debt claimants and submission of court awards. However, the Ministry is liaising with MoFPED to sufficiently fund the increasing debt burden.", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of domestic arrears", "page": 22, "level": 2}}, {"headings_1": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}, [{"headings_0": {"content": "Accumulation of domestic arrears", "page": 22, "level": 2}}, {"headings_1": {"content": "Total 37.409 31.085 6.325", "page": 21, "level": 17}}]], "page": 22, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Accumulation of domestic arrears", "page": 22, "level": 2}}], "page": 22, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the PS/ST to develop agreeable strategies for reducing the entity\u2019s debt in line with the 2021 Government of Uganda Domestic Arrears Clearance Strategy.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Accumulation of domestic arrears", "page": 22, "level": 2}}], "page": 22, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "metadata": {"headings": [{"headings_0": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], "page": 23, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["", "**Financial Year 2021-2022**", null, "**Financial Year 2022-2023**", null], ["**Sub- Region**", "**No.** of** **beneficiaries**", "**Amount**", "**No.** of** **beneficiaries**", "**Amount**"], ["Acholi", "3,665", "141.600", "5,197", "191.272"], ["Lango", "8,928", "39.948", "10,056", "84.721"], ["Teso", "6,893", "115.982", "10,349", "213.668"], ["**Total**", "**19,486**", "**297.53**", "25,602", "**489.661**"], ["**Increase**", "", "", "", "**65%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], "page": 23, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "metadata": {"headings": [{"headings_0": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}, {"headings_1": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}], "page": 23, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "2022/23", "metadata": {"headings": [{"headings_0": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}, {"headings_1": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}], "page": 23, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "**Financial Year 2021-2022**", null, "**Financial Year 2022-2023**", null], ["**Sub- Region**", "**No.** of** **beneficiaries**", "**Amount**", "**No.** **beneficiaries** **of**", "**Amount**"], ["Acholi", "2,660", "106.207", "3,305", "127.675"], ["Lango", "2,040", "10.624", "2,193", "13.848"], ["Teso", "3,997", "58.017", "7,530", "120.640"], ["**Total**", "**8,697**", "**174.848**", "**13,028**", "**262.163**"], ["**Increase**", "", "", "", "**50%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}, {"headings_1": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}], "page": 23, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I noted that in the year under review, the Ministry budgeted for UGX.30Bn to settle arrears due to war debt claimants. However, no funding was availed, and thus no payments were made despite the verified actual liability figure of UGX.297.5Bn at the start of the year. \nA review of the budget provision for the compensation of these claimants for the financial year 2023/2024 showed that only UGX.88Bn was provided, which will not be sufficient to settle the registered claimants, yet the number is expected to grow since the anticipated number of claimants is expected to be more than 300,000 and therefore an estimated additional funding of UGX.2Tn. \nFurther delays in compensating affected parties may make beneficiaries feel unfairly treated. \nThe Accounting Officer explained that verification of war debt claimants is work in progress. The figures either increase or decrease depending on the outcome of the verification exercise. The Ministry continuously engages MoFPED and Parliament to fund the budget for war debt claimants. As a result, an additional UGX.50bn was allocated in the Financial Year 2023/24, an increment from UGX.30bn allocated during the previous Financial Year. So far in the Financial Year 2023/24, MoFPED has released UGX.34bn out of the UGX.80bn budgeted for. \nThe other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements, or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}, {"headings_1": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}, [{"headings_0": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}, {"headings_1": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}], [{"headings_0": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}, {"headings_1": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}], [{"headings_0": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}, {"headings_1": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}], [{"headings_0": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}, {"headings_1": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}], [{"headings_0": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}, {"headings_1": {"content": "Table showing a comparison of the actual liability war debt claimants between 2021/22 and 2022/23", "page": 23, "level": 3}}]], "page": 23, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 24, "level": 2}}, {"headings_1": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}], "page": 24, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 24, "level": 2}}, {"headings_1": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}], "page": 24, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 24, "level": 2}}, {"headings_1": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 24, "level": 2}}, {"headings_1": {"content": "Table showing the comparison of the contingent liability between 2021/22 and", "page": 23, "level": 3}}]], "page": 24, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Ministry\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 24, "level": 2}}], "page": 24, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.\n- Conclude on the appropriateness of Accounting Officer\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Ministry\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 24, "level": 2}}], "page": 25, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "list"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 24, "level": 2}}], "page": 25, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safeguards applied. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 24, "level": 2}}], "page": 25, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 24, "level": 2}}], "page": 25, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 24, "level": 2}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 25, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 24, "level": 2}}]], "page": 25, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 25, "level": 2}}], "page": 26, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Kampala \n21 st December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 25, "level": 2}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 25, "level": 2}}]], "page": 26, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 27, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 27, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 27, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Governance and Security", "01-Institutional Coordination", "16050102- Justice Law and Order services delivery deconcentrated.", "000003-Facilities and equipment management", "1,621,992,381", "2", "2"], ["", "**Total**", "", "", "", "**1,621,992,381**", "**2**", "**2**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 27, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Program", "Sub-program", "PIAP-out", "Budget Output", "Total Output expenditure UGX", "Total No activities", "Number of fully implemented activities"], "type": "table"}}, {"content": "Appendix I (b): Partially implemented outputs.", "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Partially implemented outputs.", "page": 27, "level": 2}}, {"headings_1": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Governance and Security", "04: Access to Justice", "16020104 Government Allied effectively represented Courts of Tribunals Commissions and Institutions in Law, and", "460086 Legal Representation of Public Agencies16020104.", "707,600,319", "4", "3", "1", "0"], [null, null, null, null, "Legal line 460087 Representation of Ministries", "1,045,214,435", "9", "6", "3", "0"], [null, null, null, null, "460088 Legal Representation of Local Governments.", "829,496,213", "4", "3", "1", "0"], [null, null, "03: Policy and Legislation Processes.", "16060402 Laws and policies developed/reviewed for effective governance and security", "460092 Verification of Ordinances and Byelaws.", "394,687,017", "4", "1", "3", "0"], [null, null, null, null, "460093 Bills, Acts and Regulations.", "564,876,002", "6", "4", "2", "0"], [null, null, null, null, "460094 Instruments Statutory", "583,756,578", "5", "2", "3", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Partially implemented outputs.", "page": 27, "level": 2}}, {"headings_1": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "columns": ["No", "Program", "Sub-program", "PIAP-out", "Budget Output", "Total Output expenditure UGX \u2018000\u201d", "Total No activit ies", "fully Number of impleme nted activities", "No of partially impleme nted activities", "No of activities that were not impleme nted"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Partially implemented outputs.", "page": 27, "level": 2}}, {"headings_1": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 27, "level": 2}}], "page": 27, "document_name": "Ministry of Justice and Constitutional Affairs Reports of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY", "OF JUSTICE AND CONSTITUTIONAL AFFAIRS FOR THE YEAR ENDED 30 TH JUNE 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the approved budget - 1", " 2.0 Management of Estates by the Administrator General - 6", " 3.0 Management of contract clearance - 9", " 4.0 Decentralisation and management of court awards and compensations - 13", " 5.0 Management of the Government Salary Payroll - 16", "Emphasis of Matter - 18", " 6.0 Accumulation of domestic arrears - 19", " 7.0 Compensation of war debt claimants - 19", "Other Information - 20", "Management Responsibilities for the Financial Statements - 21", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 21", "Other Reporting Responsibilities - 22", "Report on the Audit of Compliance with Legislation - 22", "Appendices - 24", "Appendix I: Implementation of planned outputs - 24", "Appendix I (a): Fully implemented outputs - 24", "Appendix I (b): Partially implemented outputs - 24", "Appendix II: Implementation of planned activities (Administrator General) - 25"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023.chunks.json b/reports/chunks/Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..905ecb64b8be368e9a51611cf6b667cd2118aa54 --- /dev/null +++ b/reports/chunks/Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "page": 1, "level": 2}}], "page": 2, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**Bn**", "Billion"], ["**ICT**", "Information Communication Technology"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**LGs**", "Local Governments"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**Mn**", "Million"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NTR**", "None Tax Revenue"], ["**PFMA**", "Public Financial Management Act"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**PS/ST**", "Permanent Secretary/Secretary to Treasury"], ["**TI**", "Treasury Instructions"], ["**UGX**", "Uganda Shillings"], ["**MOLHUD**", "Ministry of Lands Housing and Urban Development"], ["**ULC**", "Uganda Land Commission"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["ACRONYM", "MEANING"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MINISTRY OF LANDS, HOUSING AND URBAN DEVELOPMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Ministry of Lands, Housing and Urban Development (MOLHUD), which comprise the Statement of Financial Position as at 30th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 accompanying financial statements of the Ministry of Lands, Housing and Urban Development for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}]], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key 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. I have determined the matters described below to be key audit matters communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of MOLHUD is \u2018To ensure rational and sustainable use, effective management of land and orderly country development, planned and adequate housing for socio-economic transformation\u2019. \nDuring the financial year 2022/2023, the entity had a budget of UGX. 303,674,445,398 out of which UGX. UGX 282,106,368,536 was warranted on the various items as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (Wage)", "13,367,844,775", "13,367,844,775", "100"], ["2", "Recurrent (Non-wage)", "62,172,696,404", "45,277,000,000", "73"], ["3", "Development", "194,794,439,100", "190,122,058,642", "98"], ["", "**Total**", "**270,334,980,279**", "**248,766,903,417**", "**92**"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget (UGX)", "Warrants (UGX)", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX. 248,766,903,417, I reviewed activities/outputs worth UGX 137,311,267,655 as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "20,920,720,548", "8%"], ["2.", "Non Tax Revenue", "4,618,298,252", "2%"], ["3.", "CEDP PROJECT-AF", "1, 857,540,800", "1%"], ["4", "Domestic arrears", "33,333,365,173", "12%"], ["5", "Outputs/activities selected for performance review budget", "11,034,223,000", "4%"], ["6.", "Transfers to other Government Agencies", "18,737,965,873", "7%"], ["7.", "Compensation to 3 rd Parties", "20,886,999,640", "8%"], ["8", "Expenditure (Audited amount)", "97,686,302,142", "36%"], ["9", "Total procurement figure) budget audited (Exclusive of", "181,678,855,828", "67%"], ["", "**Total budget**", "**270,334,980,279**", ""], ["", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["S/n", "Details", "Actual Amount (UGX)", "%age"], "type": "table"}}, {"content": [["**1.1**", "collection of NTR negatively affects NTR collections at Treasury level thereby denying government resources for implementation of activities. Accounting Officer attributed this to inconsistencies in the **Revenue Performance** **Performance of Non-Tax Revenue (NTR)** The entity budgeted to collect UGX 5.39Bn during the year. However, only UGX 4.62Bn was collected representing 85.7% performance. Under The", "advise the Accounting Officer to fast track the upward revision of the land fees and enhancement of LIS revenue to improve efficiency and effectiveness of revenue generation module I"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "figures captured at the Ministry and URA. Also, these are demand driven services that the ministry has no control over hence may vary from the estimate The Accounting Officer explained that the Ministry was reviewing the land fees upwards and shall be effective FY 2024/25. The Ministry is enhancing LIS revenue module to improve efficiency and effectiveness of revenue generation. Ministry adjusted the NTR in accordance with the URA policies communicating the NTR of UGX 4,968,501,138 which was collected. **Performance of GOU warrants** Out of the budgeted UGX.123.5Bn from the various programmes only UGX. 101.4Bn was warranted resulting in a shortfall of UGX.22.1Bn representing 82.1% performance. The performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table below; **Approved Budget (UGX)(Bn)** **Warrants (UGX)(Bn)** **Variance (UGX) Bn** **%age perform ance** **Programme** Natural Resources, Environment, Climate Change, Land and Water Sustainable Urbanization and Housing **Total** 31.1 23.4 7.7 75.2 92.4 78.0 14.4 84.4 **123.5 101.4 22.1 82.1** UGX 22.1Bn that was not warranted was meant for activities which were either partially or not implemented at all. **Appendix 1 refers.** The Accounting Officer through letters: Referenced AD 39/61/01; dated 25 th April 2023, 14 th June 2023 and 14 th July 2023 wrote to the MOFPED for full release of the budgeted funds though the implementation of the planned activities. this was not achieved hence hindering revision of work plans could not be done because the Program Based Budgeting System does not provide for immediate review of the approved work plans in a particular fiscal year. The The Additionaly,", "advised the Accounting Officer to continue engaging MoFPED so that budgeted are released. funds a revision of the work plans should always considered where budget cuts have occurred. be I Meanwhile,"], ["**Programme**", null, null], ["Natural Resources, Environment, Climate Change, Land and Water", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_13"], "type": "table"}}, {"content": [["", "figures captured at the Ministry and URA. Also, these are demand driven services that the ministry has no control over hence may vary from the estimate The Accounting Officer explained that the Ministry was reviewing the land fees upwards and shall be effective FY 2024/25. The Ministry is enhancing LIS revenue module to improve efficiency and effectiveness of revenue generation. Ministry adjusted the NTR in accordance with the URA policies communicating the NTR of UGX 4,968,501,138 which was collected. **Performance of GOU warrants** Out of the budgeted UGX.123.5Bn from the various programmes only UGX. 101.4Bn was warranted resulting in a shortfall of UGX.22.1Bn representing 82.1% performance. The performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table below; **Approved Budget (UGX)(Bn)** **Warrants (UGX)(Bn)** **Variance (UGX) Bn** **%age perform ance** **Programme** Natural Resources, Environment, Climate Change, Land and Water Sustainable Urbanization and Housing **Total** 31.1 23.4 7.7 75.2 92.4 78.0 14.4 84.4 **123.5 101.4 22.1 82.1** UGX 22.1Bn that was not warranted was meant for activities which were either partially or not implemented at all. **Appendix 1 refers.** The Accounting Officer through letters: Referenced AD 39/61/01; dated 25 th April 2023, 14 th June 2023 and 14 th July 2023 wrote to the MOFPED for full release of the budgeted funds though the implementation of the planned activities. this was not achieved hence hindering revision of work plans could not be done because the Program Based Budgeting System does not provide for immediate review of the approved work plans in a particular fiscal year. The The Additionaly,", "advised the Accounting Officer to continue engaging MoFPED so that budgeted are released. funds a revision of the work plans should always considered where budget cuts have occurred. be I Meanwhile,"], ["**Programme**", null, null], ["Natural Resources, Environment, Climate Change, Land and Water", null, null], ["Sustainable Urbanization and Housing", null, null], ["**Total**", null, null], ["UGX 22.1Bn that was not warranted was meant for activities which were either partially or not implemented at all. **Appendix 1 refers.** The Accounting Officer through letters: Referenced AD 39/61/01; dated 25 th April 2023, 14 th June 2023 and 14 th July 2023 wrote to the MOFPED for full release of the budgeted funds though the implementation of the planned activities. this was not achieved hence hindering revision of work plans could not be done because the Program Based Budgeting System does not provide for immediate review of the approved work plans in a particular fiscal year. The Additionaly,", null, null], ["**1.2**", "**Utilization of Warrants** Out of the total warrants of UGX. 101.97Bn availed to the entity during the year, only UGX.101.31Bn was utilized resulting in un- utilized warrants of UGX.0.66Bn (99.4%) as shown in the table below; **Programme** **Warrants (UGX) Bn** **Variance (UGX) Bn** **%age performance** **Utilization of warrants (UGX) Bn** Natural Resources, Environment, Climate Change, Land and Water Sustainable Urbanisation and Housing **Total** 23.39 23.37 0.02 99.9 78.58 77.94 **101.97** 101.3** 0.64 **0.66** 99.2 **99.3**", "Accounting Officer is advised to ensure that procurements are undertaken in a timely manner Accounting Officer is further advised to liaise with MOPS to replace the staff that have died or exited from the Ministry. The The"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_13"], "type": "table"}}, {"content": [["", "warrants that were not utilized were meant for the following activities that were partially or not implemented at all as per table below. **Activities affected by** the under utilization** **Progra mme** **N** Warra nts not Utilize d (Bn)** Natural 0.02 Resour ces, Environ ment, Climate Change Land and Water Sustain able Urbaniz ation and Housin g 2 0.64 **Reason for the underutilization of warrants** Non replace of staff after death and transfers of staff to within departments and other MDA EGP delays Non replace of staff after death and transfers of staff to within departments and other MDA Delayed submission of documents by the pensioner Staff salary under Registration Services Staff salary under Land Valuation Services salaries under Urban Development Maintenance of transport under Land Valuation Services salaries under Resource Staff Human Management Staff salaries under Policies, Regulations and Standards Pensions other domestic arrears under Administrative and Support Services and **Total** 0.66** Accounting Officer cited the staffing challenges in the Ministry coupled with procurement delays due to introduction of Electronic Government Procurement system and delayed submission of documents by the pensioners. 1 **o.** The The", null, ""], ["**N o.**", null, null, null], ["1", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 7, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7", "column_8"], "type": "table"}}, {"content": [["", "warrants that were not utilized were meant for the following activities that were partially or not implemented at all as per table below. **Activities affected by** the under utilization** **Progra mme** **N** Warra nts not Utilize d (Bn)** Natural 0.02 Resour ces, Environ ment, Climate Change Land and Water Sustain able Urbaniz ation and Housin g 2 0.64 **Reason for the underutilization of warrants** Non replace of staff after death and transfers of staff to within departments and other MDA EGP delays Non replace of staff after death and transfers of staff to within departments and other MDA Delayed submission of documents by the pensioner Staff salary under Registration Services Staff salary under Land Valuation Services salaries under Urban Development Maintenance of transport under Land Valuation Services salaries under Resource Staff Human Management Staff salaries under Policies, Regulations and Standards Pensions other domestic arrears under Administrative and Support Services and **Total** 0.66** Accounting Officer cited the staffing challenges in the Ministry coupled with procurement delays due to introduction of Electronic Government Procurement system and delayed submission of documents by the pensioners. 1 **o.** The The", null, ""], ["**N o.**", null, null, null], ["1", null, null, null], ["2", null, null, null], ["", null, null, null], ["Accounting Officer cited the staffing challenges in the Ministry coupled with procurement delays due to introduction of Electronic Government Procurement system and delayed submission of documents by the pensioners. The", null, null, null], ["**1.3**", "**Unsupported output budgets** Regulation 11(2)(d) of the PFM Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. I observed that the budgets for forty (40) outputs assessed were not supported by individual activity costing and budgets. **Appendix 2 refers.** Accounting Officer explained that the basis of costing the outputs is aggregate cost of inputs used to deliver the respective outputs and this is done under the performance budgeting system. to provide detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs. The Failure", null, "Accounting Officer is advised to ensure that activities are appropriately costed to enable assessment entity performance. of The"], ["**Implementation of outputs** I assessed the implementation of ten (10) outputs fully quantified with a total of seventy-five (75) activities worth UGX.11.03Bn and noted that; Twenty-one (21) activities were fully implemented; twenty-four (24) activities were partially implemented, while thirty (30) activities remained unimplemented. **Appendix 3 refers.** Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. The Accounting Officer explained that the un-done activities have", null, "to roll not I advised the Accounting Officer over activities fully implemented the periods they relate for the benefit of the community. in in which", null]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 7, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7", "column_8"], "type": "table"}}, {"content": "been rolled over to the next financial year for implementation. 1.5", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled two (02) activities with a total expenditure of UGX 0.676Bn as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1**", "06 NaturalResou rces, Environment, Climate Change, Land And Water", "10 desktop computers procured for DLB desktop computers laptops UPS's printers 5 fridges TVs office chairs round tables 2 8 1 4 35 25 42", "0.080", "By time of audit, these were not yet issued to the DLB activities. the time of audit, these equipment\u2019s were still in the stores for F& A By", "Non issuance of the equipment\u2019s affect management of information by the DLB in their respective District", "The computers procured were preferred for District Land Boards (DLBs) where Systematic Land Adjudication and Certification (SLAAC) activities were to take place which have now started and distribution is now ongoing"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No.", "Programme", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Audit Remarks (Time, Quality, Quantity, Cost and Functionality)", "Management Response"], "type": "table"}}, {"content": "The Accounting Officer explained that cancellation of titles in wetlands and forest reserves is not a preserve of MOLHUD alone but rather requires a concerted/synergy of MoW&E, NEMA, NFA and Judiciary. When the Ministry commenced on the cancellation of tittles in the wetlands and forest reserves, the Ministry was faced with a challenge of court injunctions by the title holders protesting that the Ministry had no capacity to determine what amounts to a wetland and a forest reserve.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Lay strategies to ensure that, cancellation of land titles in the wetlands and forest reserves is expedited.\n- The distributions of equipment are done soonest to allow serve the intended purposes.\n- The consultation on review of the Land Act and Land Regulations should be prioritized.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 8, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for 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, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at the ministry of lands who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, MOLHUD had a wage budget of UGX 37,119,632,525, out of which UGX. 37,662,558,610 was utilised as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 9, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "8,189,262,280", "7,696,045,258", "94%"], ["2", "2020/2021", "8,302,662,280", "7,830,148,612", "94%"], ["3", "2021/2022", "8,296,378,138", "8,233,205,939", "99%"], ["4", "2022/2023", "12,331,329,827", "13,903,158,801", "113%"], ["", "**Grand Total**", "**37,119,632,525**", "**37,662,558,610**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No", "Financial Year", "Approved Estimates (A)", "Expenditure (B)", "% absorption"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.1", "of 526 staff on MOLHUD February 2023 salary payroll, 485 staff (92%) were fully verified, 28 (6%) partially verified, 13 (2%) not verified as per table below; **showing summary of staff validation results** **Details** Staff No. Amount (UGX)** **Validation of Employees on the Entity Main payroll** 485 28 13 Staff fully verified (A) Staff partially verified (B) Staff not verified (C) **Total (A+B+C)=D** 11,387,096,612 602,502,000 7,462,332 **526** 11,997,060,944** Out **Table**", "I advised the Accounting Officer to routinely maintain an updated payroll ensuring that prompt adjustments are made for any new staff as well as deletion of employees who have left the entity. engage staff the Accounting Officer should the affected and ensure that the missing documents are presented the Ministry Public to of Additionally,"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 9, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["", "485 staff (92%) appeared for the validation exercise and presented all the required documents and were fully verified. b) 28 staff (6%) appeared for the validation exercise and were partially validated due to lack of some required information such: as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment. c) 13 staff (2%) did not appear for the validation exercise. The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. Below are details of the validation results; **a)**", "Service for validation within a specified timeline, failure of which they should be removed from the payroll. investigations for non-existing employees and take appropriate action for the amounts expended to them. Initiate"], ["2.2", "**Validation of Short-term/temporary staff** I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. of 274 staff on MOLHUD February 2023 salary payroll, 258 staff (94%) were fully verified, 10 (4%) partially verified and 6 (2%) not verified as per the table below; **of validation results of Short-term/temporary staff** **Details** **Staff No.** Amount (UGX)** Staff fully verified (A) 258 Staff partially verified (B) 10 Staff not verified (C) 6 **Total (A+B+C)=D 274** 1,618,419,960 49,496,184 24,504,000 **1,692,420,144** Below are details of the validation results; 258 staff (94%) appeared for the validation exercise and presented all the required documents and were fully verified. b) 10 staff (4%) appeared for validation exercise and were partially validated due to lack of some requisite information such as: National ID, Appointment letters, Confirmation Letters and Minutes of Appointment. c) 6 staff (2%) did not appear for the validation exercise. The Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll as well as complete verification of the partially verified employees. Out **Table** a)", "I advised the Accounting Officer to routinely maintain an updated short-term payroll ensuring that prompt adjustments are made for any new staff as well as deletion of staff who leave the entity. advised the Accounting Officer to engage the affected short-term staff and ensure that the missing documents are presented the Ministry Public Service for validation within a specified timeline failure of which they should be removed from the payroll. to of further advised the Accounting Officer to initiate measures of recovering the amounts paid in the period to staff who left Government service. I I"], ["2.3", "**in Employee Details** 69 and 62 staff on the Main and on the Short term /temporary payroll respectively had inconsistencies in their names, NINs, birth dates and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. **Inconsistencies** Inconsistent", "staff advised the Accounting Officer to engage the affected and ensure that employee records duly updated and brought to the attention of the appropriate authorities within specified timeline for action. are a I"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 10, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": [["", "485 staff (92%) appeared for the validation exercise and presented all the required documents and were fully verified. b) 28 staff (6%) appeared for the validation exercise and were partially validated due to lack of some required information such: as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment. c) 13 staff (2%) did not appear for the validation exercise. The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. Below are details of the validation results; **a)**", "Service for validation within a specified timeline, failure of which they should be removed from the payroll. investigations for non-existing employees and take appropriate action for the amounts expended to them. Initiate"], ["2.2", "**Validation of Short-term/temporary staff** I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. of 274 staff on MOLHUD February 2023 salary payroll, 258 staff (94%) were fully verified, 10 (4%) partially verified and 6 (2%) not verified as per the table below; **of validation results of Short-term/temporary staff** **Details** **Staff No.** Amount (UGX)** Staff fully verified (A) 258 Staff partially verified (B) 10 Staff not verified (C) 6 **Total (A+B+C)=D 274** 1,618,419,960 49,496,184 24,504,000 **1,692,420,144** Below are details of the validation results; 258 staff (94%) appeared for the validation exercise and presented all the required documents and were fully verified. b) 10 staff (4%) appeared for validation exercise and were partially validated due to lack of some requisite information such as: National ID, Appointment letters, Confirmation Letters and Minutes of Appointment. c) 6 staff (2%) did not appear for the validation exercise. The Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll as well as complete verification of the partially verified employees. Out **Table** a)", "I advised the Accounting Officer to routinely maintain an updated short-term payroll ensuring that prompt adjustments are made for any new staff as well as deletion of staff who leave the entity. advised the Accounting Officer to engage the affected short-term staff and ensure that the missing documents are presented the Ministry Public Service for validation within a specified timeline failure of which they should be removed from the payroll. to of further advised the Accounting Officer to initiate measures of recovering the amounts paid in the period to staff who left Government service. I I"], ["2.3", "**in Employee Details** 69 and 62 staff on the Main and on the Short term /temporary payroll respectively had inconsistencies in their names, NINs, birth dates and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. **Inconsistencies** Inconsistent", "staff advised the Accounting Officer to engage the affected and ensure that employee records duly updated and brought to the attention of the appropriate authorities within specified timeline for action. are a I"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 10, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": [["", "485 staff (92%) appeared for the validation exercise and presented all the required documents and were fully verified. b) 28 staff (6%) appeared for the validation exercise and were partially validated due to lack of some required information such: as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment. c) 13 staff (2%) did not appear for the validation exercise. The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. Below are details of the validation results; **a)**", "Service for validation within a specified timeline, failure of which they should be removed from the payroll. investigations for non-existing employees and take appropriate action for the amounts expended to them. Initiate"], ["2.2", "**Validation of Short-term/temporary staff** I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. of 274 staff on MOLHUD February 2023 salary payroll, 258 staff (94%) were fully verified, 10 (4%) partially verified and 6 (2%) not verified as per the table below; **of validation results of Short-term/temporary staff** **Details** **Staff No.** Amount (UGX)** Staff fully verified (A) 258 Staff partially verified (B) 10 Staff not verified (C) 6 **Total (A+B+C)=D 274** 1,618,419,960 49,496,184 24,504,000 **1,692,420,144** Below are details of the validation results; 258 staff (94%) appeared for the validation exercise and presented all the required documents and were fully verified. b) 10 staff (4%) appeared for validation exercise and were partially validated due to lack of some requisite information such as: National ID, Appointment letters, Confirmation Letters and Minutes of Appointment. c) 6 staff (2%) did not appear for the validation exercise. The Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll as well as complete verification of the partially verified employees. Out **Table** a)", "I advised the Accounting Officer to routinely maintain an updated short-term payroll ensuring that prompt adjustments are made for any new staff as well as deletion of staff who leave the entity. advised the Accounting Officer to engage the affected short-term staff and ensure that the missing documents are presented the Ministry Public Service for validation within a specified timeline failure of which they should be removed from the payroll. to of further advised the Accounting Officer to initiate measures of recovering the amounts paid in the period to staff who left Government service. I I"], ["2.3", "**in Employee Details** 69 and 62 staff on the Main and on the Short term /temporary payroll respectively had inconsistencies in their names, NINs, birth dates and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. **Inconsistencies** Inconsistent", "staff advised the Accounting Officer to engage the affected and ensure that employee records duly updated and brought to the attention of the appropriate authorities within specified timeline for action. are a I"], ["2.4", "**Utilization of the Wage Budget** I reviewed the Budgets and Actual Expenditure for the period 2019/20", "I advised the Accounting"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 10, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": [["", "to 2022/23 and noted that out of the UGX 37,119,632,525 Budgeted and approved wage funds for the four financial years, only UGX 37,662,558,610 was spent giving rise to excess balances amounting to UG X542,926,085 as shown in the table below; **Table showing analysis of spending on budgeted wage funds** **Years** **Actual - UGX Budget - UGX** Un-utilized funds** **UGX** 2019/2020** 7,696,045,258 8,189,262,280 **2020/2021** 7,830,148,612 8,302,662,280 **2021/2022** 8,233,205,939 8,296,378,138 472,513,668 63,172,199 493,217,022 **2022/2023** 13,903,158,801 -1,571,828,974 12,331,329,827 **Grand Total 37,662,558,610 -542,926,085 37,119,632,525** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. The Accounting Officer attributed the over-absorption to supplemented funds availed to the Ministry. Failure", "Officer to always adopt prudent budgeting principles by using the positions in post and approved recruitment"], ["**Budget - UGX**", null, "plan as a basis for budgeting, as guided by the Ministry of Public Service."], ["8,189,262,280", null, null], ["8,302,662,280", null, null], ["8,296,378,138", null, null], ["12,331,329,827", null, null], ["**37,119,632,525**", null, null], ["to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. The Accounting Officer attributed the over-absorption to supplemented funds availed to the Ministry. Failure", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 11, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "- \nOther matters \nI consider it necessary to communicate the following matter(s) other than those presented or disclosed in the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 11, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "metadata": {"headings": [{"headings_0": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}], "page": 11, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In the year under review, four (4) activities related to equipment of 22 Ministerial Zonal Offices (MZO\u2019s), and National Land Information System (NLIS) were budgeted at $497,600 (UGX 1,857,540,800) representing 9% of the total budget for the year of $5,528,707 (UGX 20,638,663,231). \nI reviewed documents such as project and Ministry work plans, budgets and performance reports, contract documents. I also conducted interviews to corroborate my findings from the review of documents. The following anomalies were identified;", "metadata": {"headings": [{"headings_0": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}, [{"headings_0": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 8, "level": 2}}]], "page": 11, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1 Delayed procurements", "metadata": {"headings": [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}, {"headings_1": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 18 of the project operational manual stipulates that the Specialist is to ensure that there is a proper system for ensuring that (1) contracts and all other significant aspects of procurement are properly approved and monitored to ensure that goods and services have been provided in accordance with the terms of procurement, and are properly managed.", "metadata": {"headings": [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}, {"headings_1": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**NALICEP**", "IGN-France international at", "22 nd Sept 2023", "Enhancing & upgrading the existing National Land Information System. (NLIS)", "CEDP work plan indicated that this will be executed in the 4 th quarter of 2023, but contract was signed on 22 nd September 2023 (that is Quarter 1 for FY 2023/24) \uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}, {"headings_1": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["Project name", "Contractor and Amount", "Date of contract signing", "Purpose Equipment of", "Remarks/progress"], "type": "table"}}, {"content": [["", "$2,168,095 Approx. 8bn", "", "", "Discussion with contract manager indicated that due to the limited time left to project completion, it was agreed to reduce on the project scope hence compress the project duration to only 8 months. Project commence implementation is yet to \uf0b7 \uf0b7"], ["**Security & Access Control Project**", "695,801,750 A & Electronic Limited S at UGX.", "26 th 2023 July", "Installation of security gadgets; Camera\u2019s, biometric in all the 22 MZO\u2019s.", "Though a letter requesting for contract extension up to 30 th November 2023 from the contractor was availed, there was no approval from the Accounting Officer extending the contract to the said date There was no contract management file for this procurement \uf0b7 \uf0b7 Contract was signed on 26 th July 2023 to be executed in six weeks after contract signing date hence expected to be completed by 13 th September 2023"]], "metadata": {"headings": [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}, {"headings_1": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}], "page": 12, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["Project name", "Contractor and Amount", "Date of contract signing", "Purpose Equipment of", "Remarks/progress"], "type": "table"}}, {"content": "Delayed procurements of equipment and systems affected the implementation of project activities. \nThe Accounting Officer attributed the delays to Covid \u2013 19 out-break and use of hybrid procurement system involving both the World Bank and PPDA which caused delays.", "metadata": {"headings": [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}, {"headings_1": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}, [{"headings_0": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}, {"headings_1": {"content": "3.0 Construction and Equiping of Ministerial Zonal Offices", "page": 11, "level": 2}}]], "page": 12, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}], "page": 12, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is advised to fast track the outstanding activities so that the National Land Information Centre and the Ministerial Zonal Offices are adequately facilitated to perform their functions.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "3.1 Delayed procurements", "page": 11, "level": 2}}], "page": 12, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.0 Land Compensations", "metadata": {"headings": [{"headings_0": {"content": "4.0 Land Compensations", "page": 12, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 2}}], "page": 12, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Ministry is mandated to promote effective and efficient land administration and management and this involves making compensation to third parties who may include Ranchers, Individual land owners and other claimants. The Ministry paid UGX 55,229,120,784 as compensations to various land owners. However, the following anomalies were noted;", "metadata": {"headings": [{"headings_0": {"content": "4.0 Land Compensations", "page": 12, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 2}}], "page": 12, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.0 Divesture of Pool Houses", "metadata": {"headings": [{"headings_0": {"content": "5.0 Divesture of Pool Houses", "page": 13, "level": 2}}, {"headings_1": {"content": "4.0 Land Compensations", "page": 12, "level": 2}}], "page": 13, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Government of Uganda adopted the Pool Houses Divesture policy in 1992 and regulations were developed to guide the process. The Government of Uganda signed an agency contract with Housing Finance Bank (HFB) to collect money on behalf of government. \nSection 6.8 of the GOU Asset Management Policies and Guidelines 2023 requires that Accounting Officers are responsible for ensuring that Government assets are valued and registered at their correct values. It is therefore necessary to carry out regular reviews of all classes of assets in a vote to be able to establish their correct values. The review and valuation of assets shall be carried out as prescribed under Section 7 of these guidelines. The following anomalies were identified;", "metadata": {"headings": [{"headings_0": {"content": "5.0 Divesture of Pool Houses", "page": 13, "level": 2}}, {"headings_1": {"content": "4.0 Land Compensations", "page": 12, "level": 2}}, [{"headings_0": {"content": "5.0 Divesture of Pool Houses", "page": 13, "level": 2}}, {"headings_1": {"content": "4.0 Land Compensations", "page": 12, "level": 2}}]], "page": 13, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1 Failure to value properties", "metadata": {"headings": [{"headings_0": {"content": "5.1 Failure to value properties", "page": 13, "level": 2}}, {"headings_1": {"content": "5.0 Divesture of Pool Houses", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It was however noted that UGX 11,020,244,520 in respect of 141 properties was paid as deposits without valuation. \nThe Accounting Officer explained that the Pool Properties were valued by the Chief Government Valuer and the report was communicated to the Uganda Land Commission. However, a copy of the valuation report was not availed for verification.", "metadata": {"headings": [{"headings_0": {"content": "5.1 Failure to value properties", "page": 13, "level": 2}}, {"headings_1": {"content": "5.0 Divesture of Pool Houses", "page": 13, "level": 2}}, [{"headings_0": {"content": "5.1 Failure to value properties", "page": 13, "level": 2}}, {"headings_1": {"content": "5.0 Divesture of Pool Houses", "page": 13, "level": 2}}]], "page": 13, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 2}}, {"headings_1": {"content": "5.1 Failure to value properties", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to provide the valuation report for audit review.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 2}}, {"headings_1": {"content": "5.1 Failure to value properties", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 2}}], "page": 13, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 2}}, [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 2}}], [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 2}}], [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 2}}]], "page": 13, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], "page": 14, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}]], "page": 14, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], "page": 14, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Ministry's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], "page": 14, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.\n- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Ministry's ability to continue as a going concern. 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's report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], "page": 14, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "list"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], "page": 15, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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.\n- I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safegurads applied.\n- From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], "page": 15, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "list"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 15, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}], "page": 15, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 15, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 2}}], "page": 15, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 15, "level": 2}}], "page": 15, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Ministry with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 15, "level": 2}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 15, "level": 2}}]], "page": 15, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 2}}], "page": 16, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "Natural Resources, Environment, Climate Change, Land and Water", "7.7", "Technical staff training in specialized short courses on Land Management and Administration", "To strengthen the capacity of land management institutions in executing their mandate geared towards securing land rights."], [null, null, null, "Training DLBs, DLOs in land management and workshops, Meetings and Seminars", null], [null, null, null, "Information and Communication Technology Services.", null], [null, null, null, "Cancellation of 10 land titles issued in wetlands and forest reserves", "To promote land consolidation, titling and banking."], [null, null, null, "Training of 20 Land registrars in LIS", null], [null, null, null, "Insurance and licenses under Land Information Management", "To complete the rollout and integration of the Land Management Information System with other systems."], [null, null, null, "Development of Land values collection software", "To develop and implement a Land Valuation Management Information System (LAVMIS)"], ["2.", "Sustainable Urbanization and Housing", "13.4", "Salaries under Slum redevelopment and improved housing standards", "Design and build inclusive housing units for government workers (civil servants, police and army)"], [null, null, null, "30 stakeholder engagements on the Land Use regulatory framework undertaken in the 4 regions", "To implement participatory and all-inclusive planning and implementation mechanism to enforce the implementation of regulatory and compliance frameworks land use"], [null, null, null, "Development of Comprehensive guidelines integrated development planning for", "To develop and implement integrated physical and economic development plans in the new cities and other urban areas"], ["", "Total", "21.1", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 2}}], "page": 16, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No.", "Programme", "Amount not /partially warranted(Bn)", "Activities not/Partially implemented", "Purpose of the unimplemented activity"], "type": "table"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 2}}], "page": 16, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 2: Unsupported output budgets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}, {"headings_1": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}], "page": 17, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "12", "Legal and Advisory Services", "0.37"], ["2", "78", "Land Management", "0.41"], ["3", "140030", "Enhanced tenure security", "6.86"], ["4", "140035", "Land Information Management", "5.72"], ["5", "75", "Registration Services", "0.47"], ["6", "140032", "Land surveys and updated topographic, large scale maps and National Atlas", "2.82"], ["7", "140033", "Land Valuation Services", "1.76"], ["8", "140035", "Land Information Management", "93.27"], ["9", "140031", "Efficient and functional Land Valuation Management Information System (LAVMIS)", "11.59"], ["10", "39", "Policies, Regulations and Standards", "0.10"], ["11", "280006", "Land Use Compliance", "0.44"], ["12", "32", "Board Management", "3.86"], ["13", "39", "Policies, Regulations and Standards", "0.11"], ["14", "280002", "Physical Panning", "0.73"], ["15", "39", "Policies, Regulations and Standards", "0.10"], ["16", "280010", "Urban Development Services", "0.41"], ["17", "17", "Infrastructure development", "36.87"], ["18", "12", "Legal and Advisory Services", "11.90"], ["19", "280003", "Development and Implement Physical Development Plans", "9.26"], ["20", "280010", "Urban Development Services", "30.00"], ["21", "280004", "Economic and Physical development services", "0.51"], ["22", "12", "Legal and Advisory Services", "0.34"], ["23", "280005", "Housing Development Services", "0.32"], ["24", "280005", "Housing Development Services", "0.27"], ["25", "280009", "Slum redevelopment and improved housing standards", "0.21"], ["26", "1", "Audit and Risk Management", "0.11"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}, {"headings_1": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}], "page": 17, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["S/N", "Budget output Code", "Budget output", "Amount(UGX)(Budget)(000,000)"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}, {"headings_1": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}], "page": 17, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["27", "4", "Finance and Accounting", "0.26"], ["28", "5", "Human Resource Management", "2.36"], ["29", "7", "Procurement and Disposal Services", "0.09"], ["30", "8", "Records Management", "0.09"], ["31", "10", "Leadership and Management", "1.81"], ["33", "11", "Communication and Public Relations", "0.14"], ["34", "14", "Administrative and Support Services", "71.41"], ["35", "39", "Policies, Regulations and Standards", "0.71"], ["36", "51", "Affiliated and professional Bodies", "1.79"], ["37", "6", "Planning and Budgeting services", "0.54"], ["38", "15", "Monitoring and Evaluation", "0.25"], ["39", "56", "Data Management", "0.02"], ["40", "280012", "Support to UGIFT", "4.00"], ["41", "3", "Facilities and Equipment Management", "1.40"], ["**Total**", "", "**303.67**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}, {"headings_1": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}], "page": 18, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["S/N", "Budget output Code", "Budget output", "Amount(UGX)(Budget)(000,000)"], "type": "table"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}, {"headings_1": {"content": "APPENDICES Appendix 1: Showing activities whose funds were not or partially warranted", "page": 16, "level": 2}}], "page": 18, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "page": 19, "level": 2}}, {"headings_1": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}], "page": 19, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "06 Natural resources, environmen t, climate change, land water and", "02 Land, Administrat ion Manageme nt and", "Laws, 06070601 Land Policies, Regulations, standards and guidelines formulated and reviewed", "000012 Legal and Advisory Services", "335,88", "6", "3", "1", "2"], [null, null, null, "of and 06071001 Capacity Land Management Institutions (state non-state actors) strengthened", "000078 Management Land", "124,244", "6", "1", "4", "1"], [null, null, null, "06070801 Land demarcated, surveyed, registered and certified", "140030 tenure security Enhanced", "5,105,060", "6", "0", "6", "0"], [null, null, null, "06070303 Revised topographic maps, large scale maps and National atlas.", "140032 Land surveys and updated topographic, large scale maps and National Atlas", "2,482,112", "14", "0", "5", "9"], [null, null, null, "06070401 National Valuation Standards and Guidelines developed and disseminated", "140033 Valuation Service Land", "1,324,369", "8", "4", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "page": 19, "level": 2}}, {"headings_1": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}], "page": 19, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub- program", "PIAP-Outs", "Budget Out-put", "Total expenditure UGX \u2018000\u201d Out-put", "Total activities No", "Number of implemented activities fully", "No of partially implemented activities", "No of activities that were not implemented"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "page": 19, "level": 2}}, {"headings_1": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}], "page": 19, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["2", "10 Sustainable urbanisatio n housing and", "Physical Planning and Urbanizatio n", "orderly 10050101 Compliance to land use frameworks and development", "Policies, and 000039 Regulations Standards", "69,000", "3", "1", "0", "2"], [null, null, null, "& 10050103 Physical Planning Urban management system scaled", null, null, null, null, null, null], ["", "", "", "10010101 Integrated physical and economic development plans for cities", "280002 Physical planning", "510,637", "5", "1", "3", "1"], ["", "", "", null, "280010 Urban Development Services", "285,773", "12", "7", "2", "3"], ["", "", "Project:152 8 Hoima Oil Refinery Proximity Developme nt Master Plan", "100101 Develop and implement integrated physical and economic development plans in the new cities and other", "280004 Economic and physical development services", "506,399", "8", "4", "3", "1"], ["", "", "SubProgra mme:02 Housing Developme nt", "10040501 Building codes and standards in place", "000012 Legal and Advisory services", "290,741", "6", "0", "3", "3"], ["", "**Total**", "", "", "", "**11,034,223**", "**74**", "**21**", "**29**", "**24**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "page": 19, "level": 2}}, {"headings_1": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}], "page": 20, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub- program", "PIAP-Outs", "Budget Out-put", "Total expenditure UGX \u2018000\u201d Out-put", "Total activities No", "Number of implemented activities fully", "No of partially implemented activities", "No of activities that were not implemented"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendix:3 Implementation of Planned Outputs Partially Implemented out-puts", "page": 19, "level": 2}}, {"headings_1": {"content": "Appendix 2: Unsupported output budgets", "page": 17, "level": 2}}], "page": 20, "document_name": "Ministry of Lands, Housing and Urban Development (MOLHUD Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF ACRONYMS - 2", "Opinion - 3", "Basis for Opinion - 3", "Key Audit Matter - 3", " 1.0 Implementation of the approved budget - 3", "Revenue Performance - 4", "Utilization of Warrants - 5", "Unsupported output budgets - 6", "Implementation of outputs - 6", " 2.0 Management of the Government Salary Payroll - 7", "Validation of Employees on the Entity Main payroll - 8", "Validation of Short-term/temporary staff - 9", "Inconsistencies in Employee Details - 9", "Utilization of the Wage Budget - 9", "Other matters - 10", "Other Information - 12", "Management Responsibilities for the Financial Statements - 12", "Auditor's Responsibilities for the audit of the Financial Statements - 13", "Other Reporting Responsibilities - 14", "Report on the Audit of Compliance with Legislation - 14", "FINANCIAL STATEMENTS Error! Bookmark not defined."], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Ministry of Local Government (MoLG) Report of the Auditor General, 2023.chunks.json b/reports/chunks/Ministry of Local Government (MoLG) Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..d08f092410577e8e92bfcd36cfce90999a178bdc --- /dev/null +++ b/reports/chunks/Ministry of Local Government (MoLG) Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "isn \u2014 sexe \nte : \nvun \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIG", "metadata": {"headings": [{"headings_0": {"content": "ORIG", "page": 1, "level": 3}}], "page": 1, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nTable of Contents \n=) 0) (<3 0) am O00) 9) =) 9 0 \nii ee En iii REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF LOCALGOVERNMENT FOR THE YEAR ENDED 30 JUNE, 2023 \n1 .....cccccccceeeseessscntneeeeeeees errr eecorer ee esr sneeyern ee eee eee 1 Basis far ODITIGN 1 ; sum uns nam wumemaen am man ann a ROKER RRR cen Tu Na aa TE a a MR CER Key Audit Matter....uenseesnssennsnnennnnnnnnn nen nenn nen nennnenunnnnn nennen nen nenenennnnnnennnnnennnansennenennne nennen 1 LG Implerentatleon oftiheappreved Budsel \n1 sn anne an nam uns anne uns een 20 \nManagement of the E-LpgRev System an un un nun. an u mu 9 3.0 Management of Start-up funds....uenssesnsnennnnenonnnennnnnnnnnnnennennnnnnnennnnsnnnnsnnnen 12 namen nennen 4.0 Management of the Parish Development Model (PDM) \n13 ..eus un zucnnn0ew0nenn nennen ernennen 5.0 Management of the Government Salary Payroll \n17 sc csss cess sass exns exas u nn anne Emphasis of Matter \n21 ...ueeesnssenenenennsnnnnnnennnnonennnnnnnennennnnsnnnnnssnenennnnsnnnnnnnnnnnnnsnnnnenenensnnnnnnnnnn 6.0 Outstanding Domestic ATCA .seseccesseeseeeessensessseassenseearseeessnsesieeesaeensnesteeseneecnees 21 7.0 \nFailure to adequately budget for the settlement of domestic arrears ......:csceseeeeeeee 22 Other Matter .....unsssnnnnnnenennnnnnnnnnnnnnannnnnnnnnnnnnnnennnnnnnnennnnnenn une nnnnn nennen nennen nnreennnrenn 22 8.0 \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF LOCALGOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "ORIG", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIG", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIG", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIG", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIG", "page": 1, "level": 3}}]], "page": 1, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "ORIG", "page": 1, "level": 3}}], "page": 4, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Ministry of Local Government (MoLG) for the financial year ended 30\" June 2023, which comprise the statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the financial year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of the Ministry of Local Government for the financial year ended 30\" June, 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018 (as", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "ORIG", "page": 1, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "ORIG", "page": 1, "level": 3}}]], "page": 4, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "amended)", "metadata": {"headings": [{"headings_0": {"content": "amended)", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "amended)", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the ministry in accordance, with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter \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. I have \nI reviewed the entity\u2019s work plans, budgets, and performance reports to arrive at my findings. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of the Ministry of Local Government is to guide, harmonise, mentor and advocate for all Local Governments in support of the overall vision of government to bring about socio-economic transformation in the country under the Local Government Act cap 243. \nDuring the financial year 2022/2023, the Ministry had a budget of UGX.72,939,795,468, out of which UGX.59,205,559,537 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "amended)", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "amended)", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "amended)", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "amended)", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "amended)", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "amended)", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "amended)", "page": 4, "level": 1}}], "page": 5, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Sn Details \n\\| Budget (UGX) Warrants (UGX) \\_ Percentage 1\\_\\_\\| Recurrent Recurrent (Wage) 23,865,186,838 17,920,040,130 75% \n2 (Non-wage) + 31,618,097,317 27,982,498,626 89% 3 Development 17,456,511,313 13,303,020,781 76%", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "amended)", "page": 4, "level": 1}}], "page": 5, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "72,939,795,468 59,205,559,537 \\| 81% \\| \nOut of the total warrants of UGX.59,205,559,537, I reviewed activities/outputs worth UGX. 29,386,956,279 (49.6%), as summarised in the table below; \n[S/n Details Actual Amount Cumulative", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "|__| Total", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 5, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 5}}], "page": 5, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Percentage", "metadata": {"headings": [{"headings_0": {"content": "Percentage", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], "page": 5, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Wage expenditure (Payroll audit/FS audit) \n9,423,182,097 - 16% 2 E-LogRev System \n1,300,000,000 18% \\| 3 PDM expenditure audited \n15,239,900,698 \\| 44% 4 Outputs selected for budget performance review 29,386,956,279 93% Total warrants audited", "metadata": {"headings": [{"headings_0": {"content": "Percentage", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}, [{"headings_0": {"content": "Percentage", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], [{"headings_0": {"content": "Percentage", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}]], "page": 5, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en 93%", "metadata": {"headings": [{"headings_0": {"content": "en 93%", "page": 5, "level": 3}}, {"headings_1": {"content": "Percentage", "page": 5, "level": 1}}], "page": 5, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total warrants 59,205,559,537 \n\\| \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation \\| Recom mendation 1.1 \\| Revenue Performance \nI advised the Performance of Non-Tax Revenue (NTR) \nAccounting Officer According to the approved NTR estimates for the FYR 2022/2023, to \nliaise with the entity budgeted to collect UGX.170,000,000 during the financial MoFPED and come \nThe performance of warrants from each of the programmes from activities are rolled was allocated funds is shown in the table below; over \nand Programme Approved Warrants Variance %age implemented in the Budget (UGX\u2019Bn) (UGX\u2019Bn) perform subsequent \nUGX\u2019 Bn \nance Financial year 1.516 0.270 85 2023/2024. industrialisation \nNatural Resources, \nEnvironment, \nClimate Change, \nLand And Water \nSustainable \nUrbanisation And", "metadata": {"headings": [{"headings_0": {"content": "en 93%", "page": 5, "level": 3}}, {"headings_1": {"content": "Percentage", "page": 5, "level": 1}}, [{"headings_0": {"content": "en 93%", "page": 5, "level": 3}}, {"headings_1": {"content": "Percentage", "page": 5, "level": 1}}], [{"headings_0": {"content": "en 93%", "page": 5, "level": 3}}, {"headings_1": {"content": "Percentage", "page": 5, "level": 1}}], [{"headings_0": {"content": "en 93%", "page": 5, "level": 3}}, {"headings_1": {"content": "Percentage", "page": 5, "level": 1}}], [{"headings_0": {"content": "en 93%", "page": 5, "level": 3}}, {"headings_1": {"content": "Percentage", "page": 5, "level": 1}}]], "page": 5, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 6, "level": 2}}, {"headings_1": {"content": "en 93%", "page": 5, "level": 3}}], "page": 6, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital Development Public Sector Transformation Governance And", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 6, "level": 2}}, {"headings_1": {"content": "en 93%", "page": 5, "level": 3}}], "page": 6, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 6, "level": 2}}, {"headings_1": {"content": "Housing", "page": 6, "level": 2}}], "page": 6, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regional Balanced Development Development Plan", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 6, "level": 2}}, {"headings_1": {"content": "Housing", "page": 6, "level": 2}}], "page": 6, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation Legislation,", "metadata": {"headings": [{"headings_0": {"content": "Implementation Legislation,", "page": 6, "level": 2}}, {"headings_1": {"content": "Security", "page": 6, "level": 2}}], "page": 6, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Oversight And Representation Total \nThe UGX.13.734Bn that was not warranted was meant for the following activities, which were either partially or not implemented at all; \nNo. Progra Amount not Activities not Purpose of the mme warranted implemented unimplemented (UGX\u2019 Bn) activity \n1 Agro- \n0.27 Support to 8 LGs To provide support industria from across all on the lisation \nregions on the implementation of implementation public-private \nof public-private partnership partnership guidelines. guidelines. \nRehabilitation of 50 Kms of Community Access Community \nroads. Access Roads rehabilitation in", "metadata": {"headings": [{"headings_0": {"content": "Implementation Legislation,", "page": 6, "level": 2}}, {"headings_1": {"content": "Security", "page": 6, "level": 2}}, [{"headings_0": {"content": "Implementation Legislation,", "page": 6, "level": 2}}, {"headings_1": {"content": "Security", "page": 6, "level": 2}}], [{"headings_0": {"content": "Implementation Legislation,", "page": 6, "level": 2}}, {"headings_1": {"content": "Security", "page": 6, "level": 2}}], [{"headings_0": {"content": "Implementation Legislation,", "page": 6, "level": 2}}, {"headings_1": {"content": "Security", "page": 6, "level": 2}}], [{"headings_0": {"content": "Implementation Legislation,", "page": 6, "level": 2}}, {"headings_1": {"content": "Security", "page": 6, "level": 2}}]], "page": 6, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lis)", "metadata": {"headings": [{"headings_0": {"content": "Lis)", "page": 7, "level": 2}}, {"headings_1": {"content": "Implementation Legislation,", "page": 6, "level": 2}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "et \n5 \n4 \n3 \n2 \n\\| \n\\| \u2019", "metadata": {"headings": [{"headings_0": {"content": "Lis)", "page": 7, "level": 2}}, {"headings_1": {"content": "Implementation Legislation,", "page": 6, "level": 2}}, [{"headings_0": {"content": "Lis)", "page": 7, "level": 2}}, {"headings_1": {"content": "Implementation Legislation,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Lis)", "page": 7, "level": 2}}, {"headings_1": {"content": "Implementation Legislation,", "page": 6, "level": 2}}], [{"headings_0": {"content": "Lis)", "page": 7, "level": 2}}, {"headings_1": {"content": "Implementation Legislation,", "page": 6, "level": 2}}]], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Securit nce Governa", "metadata": {"headings": [{"headings_0": {"content": "Securit nce Governa", "page": 7, "level": 3}}, {"headings_1": {"content": "Lis)", "page": 7, "level": 2}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mation Transfor Sector Public Housing and ation Urbanis ble Sustaina Water and Land Change, Climate ment, Environ es, Resourc Natural", "metadata": {"headings": [{"headings_0": {"content": "Securit nce Governa", "page": 7, "level": 3}}, {"headings_1": {"content": "Lis)", "page": 7, "level": 2}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "And", "metadata": {"headings": [{"headings_0": {"content": "And", "page": 7, "level": 4}}, {"headings_1": {"content": "Securit nce Governa", "page": 7, "level": 3}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "And", "page": 7, "level": 4}}, {"headings_1": {"content": "Securit nce Governa", "page": 7, "level": 3}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IL", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 7, "level": 2}}, {"headings_1": {"content": "And", "page": 7, "level": 4}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I \n0.07 6.234 0.292 0.07114", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 7, "level": 2}}, {"headings_1": {"content": "And", "page": 7, "level": 4}}, [{"headings_0": {"content": "IL", "page": 7, "level": 2}}, {"headings_1": {"content": "And", "page": 7, "level": 4}}]], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "regions", "metadata": {"headings": [{"headings_0": {"content": "regions", "page": 7, "level": 1}}, {"headings_1": {"content": "IL", "page": 7, "level": 2}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "selected 40 \\| supported. regions officers procurement Government on Professionalisati LGs. Procurement and transparency to Workshops regions. LGs activities development PDM Inspection to DIA LGPACs, Secretaries LGPACs, Capacity System. Information Management Revenue Government Local benefiting Governments Local Network Local Installation", "metadata": {"headings": [{"headings_0": {"content": "regions", "page": 7, "level": 1}}, {"headings_1": {"content": "IL", "page": 7, "level": 2}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,000 to Mobilise nstructed rehabilitated/co irrigation schemes takers sales bulking commodity oups cooperatives/gr", "metadata": {"headings": [{"headings_0": {"content": "10,000 to Mobilise nstructed rehabilitated/co irrigation schemes takers sales bulking commodity oups cooperatives/gr", "page": 7, "level": 1}}, {"headings_1": {"content": "regions", "page": 7, "level": 1}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "trained from from 17 across built. 30 \nof integrity advocate be in \nplant valley DLGs Local in in at \ntrees all \noffered. to all all at in for held all 35 of DLGs and to of \nfrom Area of least ULGs Bu \nfor water off- and on \\| \n8 \nwomen, Training", "metadata": {"headings": [{"headings_0": {"content": "10,000 to Mobilise nstructed rehabilitated/co irrigation schemes takers sales bulking commodity oups cooperatives/gr", "page": 7, "level": 1}}, {"headings_1": {"content": "regions", "page": 7, "level": 1}}, [{"headings_0": {"content": "10,000 to Mobilise nstructed rehabilitated/co irrigation schemes takers sales bulking commodity oups cooperatives/gr", "page": 7, "level": 1}}, {"headings_1": {"content": "regions", "page": 7, "level": 1}}], [{"headings_0": {"content": "10,000 to Mobilise nstructed rehabilitated/co irrigation schemes takers sales bulking commodity oups cooperatives/gr", "page": 7, "level": 1}}, {"headings_1": {"content": "regions", "page": 7, "level": 1}}], [{"headings_0": {"content": "10,000 to Mobilise nstructed rehabilitated/co irrigation schemes takers sales bulking commodity oups cooperatives/gr", "page": 7, "level": 1}}, {"headings_1": {"content": "regions", "page": 7, "level": 1}}], [{"headings_0": {"content": "10,000 to Mobilise nstructed rehabilitated/co irrigation schemes takers sales bulking commodity oups cooperatives/gr", "page": 7, "level": 1}}, {"headings_1": {"content": "regions", "page": 7, "level": 1}}], [{"headings_0": {"content": "10,000 to Mobilise nstructed rehabilitated/co irrigation schemes takers sales bulking commodity oups cooperatives/gr", "page": 7, "level": 1}}, {"headings_1": {"content": "regions", "page": 7, "level": 1}}]], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "procurement skills Improvement procurement and the Improvement are Ensure skills Improvement Management. Local Enhancement environment. To", "metadata": {"headings": [{"headings_0": {"content": "procurement skills Improvement procurement and the Improvement are Ensure skills Improvement Management. Local Enhancement environment. To", "page": 7, "level": 1}}, {"headings_1": {"content": "10,000 to Mobilise nstructed rehabilitated/co irrigation schemes takers sales bulking commodity oups cooperatives/gr", "page": 7, "level": 1}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for integrity transparency utilised PDM for improve irrigation.", "metadata": {"headings": [{"headings_0": {"content": "procurement skills Improvement procurement and the Improvement are Ensure skills Improvement Management. Local Enhancement environment. To", "page": 7, "level": 1}}, {"headings_1": {"content": "10,000 to Mobilise nstructed rehabilitated/co irrigation schemes takers sales bulking commodity oups cooperatives/gr", "page": 7, "level": 1}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for Provision", "metadata": {"headings": [{"headings_0": {"content": "for Provision", "page": 7, "level": 2}}, {"headings_1": {"content": "procurement skills Improvement procurement and the Improvement are Ensure skills Improvement Management. Local Enhancement environment. To", "page": 7, "level": 1}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "men the fully. the Revenue of staff. of staff. of of funds staff.", "metadata": {"headings": [{"headings_0": {"content": "for Provision", "page": 7, "level": 2}}, {"headings_1": {"content": "procurement skills Improvement procurement and the Improvement are Ensure skills Improvement Management. Local Enhancement environment. To", "page": 7, "level": 1}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "water", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 7, "level": 1}}, {"headings_1": {"content": "for Provision", "page": 7, "level": 2}}], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of of of the \nin areas of good Youth and PWDs , \ngovernance, to equip them with ensuring that skills. \nwomen, men, \nyouth and PWDs \\| Training of LC to benefit. equip them with Support the relevant skills. supervision and \ntraining of LC \nstructures in 28 \nLGS from across \nall regions. \n6 Regional 2.909 Utilisation of Ensure effective Balance \nDDEG monitored and efficient \nd \nin 60. \nutilisation of the", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 7, "level": 1}}, {"headings_1": {"content": "for Provision", "page": 7, "level": 2}}, [{"headings_0": {"content": "water", "page": 7, "level": 1}}, {"headings_1": {"content": "for Provision", "page": 7, "level": 2}}], [{"headings_0": {"content": "water", "page": 7, "level": 1}}, {"headings_1": {"content": "for Provision", "page": 7, "level": 2}}], [{"headings_0": {"content": "water", "page": 7, "level": 1}}, {"headings_1": {"content": "for Provision", "page": 7, "level": 2}}], [{"headings_0": {"content": "water", "page": 7, "level": 1}}, {"headings_1": {"content": "for Provision", "page": 7, "level": 2}}], [{"headings_0": {"content": "water", "page": 7, "level": 1}}, {"headings_1": {"content": "for Provision", "page": 7, "level": 2}}], [{"headings_0": {"content": "water", "page": 7, "level": 1}}, {"headings_1": {"content": "for Provision", "page": 7, "level": 2}}]], "page": 7, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Develop", "metadata": {"headings": [{"headings_0": {"content": "Develop", "page": 8, "level": 3}}, {"headings_1": {"content": "water", "page": 7, "level": 1}}], "page": 8, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LGs to ensure DDEG Funds. ment compliance with \nthe guidelines. \n15 Computers Provision of IT for working gadgets Ministry staff to for work. \nbe procured \nensuring both. Provision of Male and motorcycles to Female staff Local \nbenefit. \nGovernments. \nShortfall for 200 Improvement of Motorcycles to development in be cleared. different urban \nareas. Support the development \nand \nimplementation of 3 regional- specific development", "metadata": {"headings": [{"headings_0": {"content": "Develop", "page": 8, "level": 3}}, {"headings_1": {"content": "water", "page": 7, "level": 1}}, [{"headings_0": {"content": "Develop", "page": 8, "level": 3}}, {"headings_1": {"content": "water", "page": 7, "level": 1}}], [{"headings_0": {"content": "Develop", "page": 8, "level": 3}}, {"headings_1": {"content": "water", "page": 7, "level": 1}}], [{"headings_0": {"content": "Develop", "page": 8, "level": 3}}, {"headings_1": {"content": "water", "page": 7, "level": 1}}], [{"headings_0": {"content": "Develop", "page": 8, "level": 3}}, {"headings_1": {"content": "water", "page": 7, "level": 1}}], [{"headings_0": {"content": "Develop", "page": 8, "level": 3}}, {"headings_1": {"content": "water", "page": 7, "level": 1}}]], "page": 8, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans.", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 8, "level": 2}}, {"headings_1": {"content": "Develop", "page": 8, "level": 3}}], "page": 8, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Develop 3.885 Parish Provision of PDM ment Development funds to all Plan Model selected Implem Implementation enterprise groups entation", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 8, "level": 2}}, {"headings_1": {"content": "Develop", "page": 8, "level": 3}}], "page": 8, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDM)", "metadata": {"headings": [{"headings_0": {"content": "(PDM)", "page": 8, "level": 3}}, {"headings_1": {"content": "plans.", "page": 8, "level": 2}}], "page": 8, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in all the parishes. supported in all \nthe 176 LGs. \nProgramm Warrants Utilisation Variance %age planned in the of warrants ((UGX\u2019 Bn) performa subsequent period e \nUGX\u2019 Bn) nce once warrants are Agro 1.470 0.045 97% availed. industrialisat \nion \nNatural 0.225 0.002 99% \nResources, \nEnvironment \nClimate \n,", "metadata": {"headings": [{"headings_0": {"content": "(PDM)", "page": 8, "level": 3}}, {"headings_1": {"content": "plans.", "page": 8, "level": 2}}, [{"headings_0": {"content": "(PDM)", "page": 8, "level": 3}}, {"headings_1": {"content": "plans.", "page": 8, "level": 2}}]], "page": 8, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change,", "metadata": {"headings": [{"headings_0": {"content": "Change,", "page": 9, "level": 3}}, {"headings_1": {"content": "(PDM)", "page": 8, "level": 3}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Land And var \nWater \nSustainable 0.000 99.9% Urbanisation \nAnd Housing \nHuman \n0.040 \\\\ 0 100%", "metadata": {"headings": [{"headings_0": {"content": "Change,", "page": 9, "level": 3}}, {"headings_1": {"content": "(PDM)", "page": 8, "level": 3}}, [{"headings_0": {"content": "Change,", "page": 9, "level": 3}}, {"headings_1": {"content": "(PDM)", "page": 8, "level": 3}}]], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 9, "level": 3}}, {"headings_1": {"content": "Change,", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Developmen", "metadata": {"headings": [{"headings_0": {"content": "Developmen", "page": 9, "level": 3}}, {"headings_1": {"content": "Capital", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- t \nPublic Sector 27.337 18.850 8.486 Transformati \non \nGovernance 0.683 0.663 0.019 97% And Security \nRegional 12.584 12.213 0.370 97% Balanced", "metadata": {"headings": [{"headings_0": {"content": "Developmen", "page": 9, "level": 3}}, {"headings_1": {"content": "Capital", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Developmen", "metadata": {"headings": [{"headings_0": {"content": "Developmen", "page": 9, "level": 3}}, {"headings_1": {"content": "Developmen", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "t \nDevelopmen 15.652 15.493 0.159 99% t Plan", "metadata": {"headings": [{"headings_0": {"content": "Developmen", "page": 9, "level": 3}}, {"headings_1": {"content": "Developmen", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementat", "metadata": {"headings": [{"headings_0": {"content": "Implementat", "page": 9, "level": 2}}, {"headings_1": {"content": "Developmen", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ion \nLegislation, 0.080 0.079 0.000 99.4%", "metadata": {"headings": [{"headings_0": {"content": "Implementat", "page": 9, "level": 2}}, {"headings_1": {"content": "Developmen", "page": 9, "level": 3}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Oversight", "metadata": {"headings": [{"headings_0": {"content": "Oversight", "page": 9, "level": 2}}, {"headings_1": {"content": "Implementat", "page": 9, "level": 2}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "And", "metadata": {"headings": [{"headings_0": {"content": "Oversight", "page": 9, "level": 2}}, {"headings_1": {"content": "Implementat", "page": 9, "level": 2}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Representati", "metadata": {"headings": [{"headings_0": {"content": "Representati", "page": 9, "level": 2}}, {"headings_1": {"content": "Oversight", "page": 9, "level": 2}}], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 59.203 50.115 9.081 \nThe unutilised warrants were meant for the following activities that were partially or not implemented at all. \nN\\| Program Warrants Activities Reason for the o\\| me not affected by the underutilisation of Utilised ft warrants \n1\\| Public i 8.486 Salary \nn \\| \\| Parliament declined \nPaid within the year but voided and resettled in July 2024 \nIFMs system closure before full utilisation. 3]) Developme Advertising, Delayed procurement nt Plan \nPublic relations, of the service Implement Workshops and providers. \nation Seminars IFMs system closure before full utilisation 4 Agro- \nSalary payments Interdicted staff that industrialis \nRemittance of were paid half salary. ation \nNSSF funds. Non-recruitment for vacant positions. \n5\\| Governanc \n0.019 Salary payments Interdicted staff that e And \nwere paid half salary. Security Non-recruitment for vacant positions. \n6\\| Natural 0.002 Office IFMs system closure Resources, Operations before full utilisation Environme \nnt, Climate \nChange, \nLand and \nWater \nN\\| Sustainable 0.000 Office \nIFMS system closure Urbanisatio Operations before full utilisation n and", "metadata": {"headings": [{"headings_0": {"content": "Representati", "page": 9, "level": 2}}, {"headings_1": {"content": "Oversight", "page": 9, "level": 2}}, [{"headings_0": {"content": "Representati", "page": 9, "level": 2}}, {"headings_1": {"content": "Oversight", "page": 9, "level": 2}}], [{"headings_0": {"content": "Representati", "page": 9, "level": 2}}, {"headings_1": {"content": "Oversight", "page": 9, "level": 2}}], [{"headings_0": {"content": "Representati", "page": 9, "level": 2}}, {"headings_1": {"content": "Oversight", "page": 9, "level": 2}}], [{"headings_0": {"content": "Representati", "page": 9, "level": 2}}, {"headings_1": {"content": "Oversight", "page": 9, "level": 2}}], [{"headings_0": {"content": "Representati", "page": 9, "level": 2}}, {"headings_1": {"content": "Oversight", "page": 9, "level": 2}}]], "page": 9, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 10, "level": 2}}, {"headings_1": {"content": "Representati", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a9 Legislation, Office IFMS system closure", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 10, "level": 2}}, {"headings_1": {"content": "Representati", "page": 9, "level": 2}}], "page": 10, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Oversight", "metadata": {"headings": [{"headings_0": {"content": "Oversight", "page": 10, "level": 3}}, {"headings_1": {"content": "Housing", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Operations before full utilisation and \nRepresenta \ntion \nTotal \nAs a result of failure to utilise warrants, salary enhancement for the Chief Administrative Officers was not effected, and some Town Councils did not undertake activities meant to be undertaken using DDEG funds. \nThe Accounting Officer explained that the entity anticipated salary enhancement for all Chief Administrative Officers (CAOs) and City Town Clerks, but there was no authority to implement the salary enhancement reform. \nNo Budge Budget Output \nBudget (UGX) justification of the t output budgets. . \nOutput \nCode \n1 390024 Performance Improvement 126,694,878 \n2 390023 Functional LG Structures and", "metadata": {"headings": [{"headings_0": {"content": "Oversight", "page": 10, "level": 3}}, {"headings_1": {"content": "Housing", "page": 10, "level": 2}}, [{"headings_0": {"content": "Oversight", "page": 10, "level": 3}}, {"headings_1": {"content": "Housing", "page": 10, "level": 2}}], [{"headings_0": {"content": "Oversight", "page": 10, "level": 3}}, {"headings_1": {"content": "Housing", "page": 10, "level": 2}}], [{"headings_0": {"content": "Oversight", "page": 10, "level": 3}}, {"headings_1": {"content": "Housing", "page": 10, "level": 2}}], [{"headings_0": {"content": "Oversight", "page": 10, "level": 3}}, {"headings_1": {"content": "Housing", "page": 10, "level": 2}}]], "page": 10, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "144,805,994", "metadata": {"headings": [{"headings_0": {"content": "144,805,994", "page": 11, "level": 2}}, {"headings_1": {"content": "Oversight", "page": 10, "level": 3}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nSystems \n3 000008 Records Management 149,269,361 4 000006 Planning and Budgeting services", "metadata": {"headings": [{"headings_0": {"content": "144,805,994", "page": 11, "level": 2}}, {"headings_1": {"content": "Oversight", "page": 10, "level": 3}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15,300,540,037", "metadata": {"headings": [{"headings_0": {"content": "15,300,540,037", "page": 11, "level": 8}}, {"headings_1": {"content": "144,805,994", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "15,300,540,037", "page": 11, "level": 8}}, {"headings_1": {"content": "144,805,994", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 11, "level": 2}}, {"headings_1": {"content": "15,300,540,037", "page": 11, "level": 8}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 000047 Local Governments Service Delivery", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 11, "level": 2}}, {"headings_1": {"content": "15,300,540,037", "page": 11, "level": 8}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "249,571,220", "metadata": {"headings": [{"headings_0": {"content": "249,571,220", "page": 11, "level": 2}}, {"headings_1": {"content": "ee", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Too Coordination", "metadata": {"headings": [{"headings_0": {"content": "Too Coordination", "page": 11, "level": 1}}, {"headings_1": {"content": "249,571,220", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Monitoring and Evaluation 3,491,469,538 7 000023 Inspection and Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Too Coordination", "page": 11, "level": 1}}, {"headings_1": {"content": "249,571,220", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,110,948,667", "metadata": {"headings": [{"headings_0": {"content": "2,110,948,667", "page": 11, "level": 8}}, {"headings_1": {"content": "Too Coordination", "page": 11, "level": 1}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 390022 000013 HIV/AIDS Mainstreaming \n40,000,000 9 Automation of Local Revenue 49,760,000", "metadata": {"headings": [{"headings_0": {"content": "2,110,948,667", "page": 11, "level": 8}}, {"headings_1": {"content": "Too Coordination", "page": 11, "level": 1}}, [{"headings_0": {"content": "2,110,948,667", "page": 11, "level": 8}}, {"headings_1": {"content": "Too Coordination", "page": 11, "level": 1}}]], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "management", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 11, "level": 8}}, {"headings_1": {"content": "2,110,948,667", "page": 11, "level": 8}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 000003 Facilities and equipment", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 11, "level": 8}}, {"headings_1": {"content": "2,110,948,667", "page": 11, "level": 8}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,722,355,101 management", "metadata": {"headings": [{"headings_0": {"content": "2,722,355,101 management", "page": 11, "level": 2}}, {"headings_1": {"content": "management", "page": 11, "level": 8}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "010055 Market access infrastructure. \n1,226,848,100 000024 Compliance and Enforcement", "metadata": {"headings": [{"headings_0": {"content": "2,722,355,101 management", "page": 11, "level": 2}}, {"headings_1": {"content": "management", "page": 11, "level": 8}}, [{"headings_0": {"content": "2,722,355,101 management", "page": 11, "level": 2}}, {"headings_1": {"content": "management", "page": 11, "level": 8}}]], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "342,199,100", "metadata": {"headings": [{"headings_0": {"content": "342,199,100", "page": 11, "level": 2}}, {"headings_1": {"content": "2,722,355,101 management", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \n000007 Procurement and Disposal Services \n109,185,440 14 000004 Finance and Accounting", "metadata": {"headings": [{"headings_0": {"content": "342,199,100", "page": 11, "level": 2}}, {"headings_1": {"content": "2,722,355,101 management", "page": 11, "level": 2}}, [{"headings_0": {"content": "342,199,100", "page": 11, "level": 2}}, {"headings_1": {"content": "2,722,355,101 management", "page": 11, "level": 2}}]], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,650,136,224", "metadata": {"headings": [{"headings_0": {"content": "2,650,136,224", "page": 11, "level": 8}}, {"headings_1": {"content": "342,199,100", "page": 11, "level": 2}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15 460133 Legislative and policy development 207,767,640 16 000010 Leadership and Management \n89,443,000 000046 Local economic development support 296,456,729 services \n630009 Local Council\u2019s support services \n79,505,250 29,386,956,279 Total \nFailure to provide detailed costing for activities implies that the costing at output level cannot be justified. As such, there is a risk that the entity either over or under-budgeted for these outputs. \nThe Accounting Officer explained that the individual activities will be costed and budgeted in the Ministerial Policy Statement. \n\\| \\| \n\u2014 Implementation of outputs \nI assessed the implementation of 18 outputs that had been fully I advised the quantified with a total of 77 activities worth UGX.29.386 and noted Accounting Officer to roll over the that:", "metadata": {"headings": [{"headings_0": {"content": "2,650,136,224", "page": 11, "level": 8}}, {"headings_1": {"content": "342,199,100", "page": 11, "level": 2}}, [{"headings_0": {"content": "2,650,136,224", "page": 11, "level": 8}}, {"headings_1": {"content": "342,199,100", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,650,136,224", "page": 11, "level": 8}}, {"headings_1": {"content": "342,199,100", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,650,136,224", "page": 11, "level": 8}}, {"headings_1": {"content": "342,199,100", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,650,136,224", "page": 11, "level": 8}}, {"headings_1": {"content": "342,199,100", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,650,136,224", "page": 11, "level": 8}}, {"headings_1": {"content": "342,199,100", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,650,136,224", "page": 11, "level": 8}}, {"headings_1": {"content": "342,199,100", "page": 11, "level": 2}}]], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "unimplemented", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 11, "level": 2}}, {"headings_1": {"content": "2,650,136,224", "page": 11, "level": 8}}], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Eight (8) outputs with 29 activities and expenditure worth activities to the e \nUGX.20.746Bn were fully implemented. \nsubsequent year for e Eight (8) outputs with 38 activities worth UGX.8.067Bn were implementation. \nLocal Area Network Installed in all 8 Local Governments \nbenefiting from Local Government Revenue Management Information System. \n40 DLGs selected from all regions trained in areas of good governance, ensuring that women, men, youth and PWDs benefit. \n8 ordinances and bye-laws processing. \nA project concept note and profile for a system to track LG Council proceedings for all Local Governments developed. Support 8 LGs from across all regions in implementing public- private partnership guidelines. \nSimplified, user-friendly, and operational procurement user guide or manual development. \nThe Accounting Officer explained that the ministry did not implement the above-mentioned activities due to insufficient funding. \n2.0 Management of the E-LogRev System \nDuring the financial year 2015/2016, Government of Uganda initiated Tax Reform Policies to increase domestic taxes and set up automated management information systems for tax collection and business registration. In 2016/2017, the Ministry of Local Government initiated the Revenue Collection and Management Information System, code-named E-LogRev funded by GoU. \nThe system has been installed in 49 government sites to ensure maximum revenue collection without any leakage and receipts outside the rolled-out system in a particular", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 11, "level": 2}}, {"headings_1": {"content": "2,650,136,224", "page": 11, "level": 8}}, [{"headings_0": {"content": "unimplemented", "page": 11, "level": 2}}, {"headings_1": {"content": "2,650,136,224", "page": 11, "level": 8}}], [{"headings_0": {"content": "unimplemented", "page": 11, "level": 2}}, {"headings_1": {"content": "2,650,136,224", "page": 11, "level": 8}}], [{"headings_0": {"content": "unimplemented", "page": 11, "level": 2}}, {"headings_1": {"content": "2,650,136,224", "page": 11, "level": 8}}], [{"headings_0": {"content": "unimplemented", "page": 11, "level": 2}}, {"headings_1": {"content": "2,650,136,224", "page": 11, "level": 8}}], [{"headings_0": {"content": "unimplemented", "page": 11, "level": 2}}, {"headings_1": {"content": "2,650,136,224", "page": 11, "level": 8}}], [{"headings_0": {"content": "unimplemented", "page": 11, "level": 2}}, {"headings_1": {"content": "2,650,136,224", "page": 11, "level": 8}}], [{"headings_0": {"content": "unimplemented", "page": 11, "level": 2}}, {"headings_1": {"content": "2,650,136,224", "page": 11, "level": 8}}], [{"headings_0": {"content": "unimplemented", "page": 11, "level": 2}}, {"headings_1": {"content": "2,650,136,224", "page": 11, "level": 8}}]], "page": 11, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "entity.", "metadata": {"headings": [{"headings_0": {"content": "entity.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 11, "level": 2}}], "page": 12, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To evaluate the performance of the E-LogRev, I carried out inspections in a sample of eight (8) Local Governments namely; Ibanda MC, Njeru Mc, Jinja City, Mityana MC, Wakiso DLG, Kyotera DLG, Mukono MC and Kira MC, where E-LogRev has been rolled out and observed the following; \n2.1 Performance of GoU Receipts \nParagraph 2 of Schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament.", "metadata": {"headings": [{"headings_0": {"content": "entity.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 11, "level": 2}}, [{"headings_0": {"content": "entity.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 11, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 11, "level": 2}}]], "page": 12, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Roll out of new site of Kalisizo Town council.\n2. Procurement of equipment for the installed sites.\n3. Undertaking change management training in the newly automated sites.", "metadata": {"headings": [{"headings_0": {"content": "entity.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 11, "level": 2}}], "page": 13, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe Accounting Officer explained that the non-implemented activities have been rolled over to the current financial year 2023/2024.", "metadata": {"headings": [{"headings_0": {"content": "entity.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 11, "level": 2}}, [{"headings_0": {"content": "entity.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 11, "level": 2}}]], "page": 13, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "entity.", "page": 12, "level": 2}}], "page": 13, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the MoFPED and ensure that funds are released as budgeted. In addition, the Accounting Officer is advised to expedite the implementation of the rolled-over activities once funds are released. \nFailure by Local Governments to fully utilise the E-LogRev System \nI noted that out of the 49 sites that had been enrolled on E-LogRev, 41 had fully embraced the system, and 8 were partially utilising the system despite the initial training provided to staff. Inspections carried out in Kyotera, Kasanje, Kakiri, Kajjansi Town Councils, Bufunda and Bisheshe divisions of Ibanda Municipal Council, Southern and Northern divisions of Jinja City confirmed that these local governments did not fully embrace the use and applicability of the system despite providing the necessary training. The table below refers. \nUtilisation Sites so far Causes", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "entity.", "page": 12, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "entity.", "page": 12, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "entity.", "page": 12, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "entity.", "page": 12, "level": 2}}]], "page": 13, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supported/installed", "metadata": {"headings": [{"headings_0": {"content": "supported/installed", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], "page": 13, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Full \n41 utilisation \nPartial \\| 8 utilisation \nThe votes in which the system was installed have embraced the usability, and they are always fully supported in case of system challenges. \nThe users of the system claimed there were capacity gaps and network issues \nNone I 0 u All sites were utilising the system. \nutilisation \nTotal Site 49 \nCollection of revenue outside the installed system undermines the purpose of its roll- out and may lead to loss of revenue, leakages through spending at source and understatement of revenue collected. \nThe Accounting Officer explained that the ministry will follow up with the respective Local Governments to ensure that no revenue collections are done outside the system. \nI noted that none of the 49 sites for which E-LogRev had been installed had an approved IT staff structure. Inspections carried out in 8 sites revealed that the Local Governments did not have an approved IT staff structure or IT personnel to handle IT-related matters despite the ever-growing digitalisation or adoption of e-governance in the public sector. \nLack of ICT structure and personnel may hinder the optimal use of the revenue systems in case of any IT-related challenges. This may also lead to loss of revenue to the local Governments. \nThe Accounting Officer explained that the affected Local Governments will be engaged to rectify this.", "metadata": {"headings": [{"headings_0": {"content": "supported/installed", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "supported/installed", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "supported/installed", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "supported/installed", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "supported/installed", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "supported/installed", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "supported/installed", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "supported/installed", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}]], "page": 13, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}], "page": 14, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders and ensure that an IT structure is put in place and personnel recruited to provide system support. \n2.4 Reconciliation of revenue arrears \nWhen revenue is assessed and billed, it automatically becomes a receivable that is supposed to be collected in full by the close of the financial year of billing. \nDespite the E-LogRev system having an arrears module, I noted that all sites inspected had challenges reconciling revenue since the E-LogRev system does not recognise the outstanding balance in case of partial payment by a taxpayer. The system did not promptly reconcile revenue arrears from property tax, tendered services and LST. \nIn addition, the system does not capture some revenue sources, such as revenue from the source of the Nile, building permits and contracted revenue. \nConsequently, follow-up of arrears is difficult and may lead to a loss of revenue. \nThe Accounting Officer explained that the vendor will ensure that the system captures the outstanding balances (arrears) in case of partial or non-payments and captures all revenue sources. \nRecommendation \nI advised the Accounting Officer to continue engaging the vendor/contractor to enable \nJ \nThe Accounting Officer explained that the equipment provided was ideal. However, Local Governments are encouraged to acquire more equipment using the locally raised revenue should the need arise.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "supported/installed", "page": 13, "level": 1}}]], "page": 14, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the local governments with a view of ensuring that the required equipment are budgeted and procured using the locally raised revenue. \n2.6 \nFailure to integrate E-logRev with IFMS \nGovernment, through NITA-U, adopted an information system rationalisation strategy to promote data integration to enhance the use of shared applications and systems across government to reduce communication costs, increase transparency, information security and accountability. \nT noted that all sites rolled on the E-LogRev system for revenue collection improvement were not integrated with IFMS to facilitate information sharing for decision-making. Currently, the information sharing is done manually. \nFailure to integrate E-LogRev and IFMS may lead to data errors and information inaccuracy. In addition, it defeats the purpose of system deployment and the effectiveness of Government ICT systems. \nThe Accounting Officer explained that a request was made to the Accountant General to integrate E-LogRev and IFMS and that the ministry was waiting for a response to commence the integration.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}]], "page": 15, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 15, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T advised the Accounting Officer to follow up on the integration of E-LogRev with IFMS with the Accountant General and ensure the challenge is addressed as soon as", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 15, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "possible.", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 15, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.0 Management of Start-up funds In the Financial year 2022/2023, the Ministry of Local Government received start-up funds amounting to UGX.826,332,667. These funds were disbursed to selected local Governments for specific start-up activities, 80% construction and renovation of office administrative units. I did not find detailed justifications and costing of UGX.50,000,000 arbitrarily allocated to each new administrative unit. There is a risk of either over or under-allocation of funds to the beneficiaries since the allocations were not supported by detailed needs assessments and clear cost estimations. The Accounting Officer explained that before disbursement of the funds, the beneficiary LGs are required to submit Bills of Quantities and a workplan approved by the District Engineer to the ministry as an indication of their readiness to utilise the funds. The Bills of Quantities submitted are much higher than the UGX.50m that the ministry disburses to the LGs. Therefore, in all cases, the over-allocation does not arise. The under-allocation of UGX.50m is due to the resource constraints on the budget for start-ups. Recommendation I advised the Accounting Officer to liaise with MoFPED and develop clear criteria to guide the allocation of funds to the newly created administrative units. 3.2 Delayed disbursement and accountability of funds The MOLG receives and disburses start-up funds to selected Local Governments for specific start-up activities, including construction and renovation of office accommodation, procurement of office furniture and equipment, stationery, stores, and other immediate needs as spelt out in the respective memorandum of understanding (MoU). I observed that during the financial year under review, the ministry disbursed UGX.826,332,000 to 17 Local Governments as start-up funds; however, most of the payments were made in May and June and, in some cases, as late as 30\" June, 2023 to the respective Local Governments. These funds remained unaccounted for. This implies that the Local Governments were not given adequate time to implement activities planned within the financial year, thus delaying service delivery. The Accounting Officer explained that the delays in disbursement of the funds arose from the lengthy verification and validation process for beneficiary LLGs. This included submissions of the approved BoQs and work plans, signing of MoUs and setting up the LLGs on the IFMS. Most LLGs set themselves up as vendors and not public institutions. The goal of the PDM is to increase household incomes and improve the quality of life of Ugandans with a specific focus on the total", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "possible.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 15, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.3,561,238,280.", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,561,238,280.", "page": 17, "level": 2}}, {"headings_1": {"content": "possible.", "page": 15, "level": 1}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The unreleased funds were meant for the following activities that were not implemented as per the table below; \nS/n Activity \nAmount (UGX) \\_ - 1 Advertising and public relations", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,561,238,280.", "page": 17, "level": 2}}, {"headings_1": {"content": "possible.", "page": 15, "level": 1}}, [{"headings_0": {"content": "UGX.3,561,238,280.", "page": 17, "level": 2}}, {"headings_1": {"content": "possible.", "page": 15, "level": 1}}]], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,704,866,325", "metadata": {"headings": [{"headings_0": {"content": "1,704,866,325", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.3,561,238,280.", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Mobilisation and inspection of PDM activities", "metadata": {"headings": [{"headings_0": {"content": "1,704,866,325", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.3,561,238,280.", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,076,749,903", "metadata": {"headings": [{"headings_0": {"content": "1,076,749,903", "page": 17, "level": 2}}, {"headings_1": {"content": "1,704,866,325", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Training of PDM technical staff", "metadata": {"headings": [{"headings_0": {"content": "1,076,749,903", "page": 17, "level": 2}}, {"headings_1": {"content": "1,704,866,325", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "338,265,829", "metadata": {"headings": [{"headings_0": {"content": "338,265,829", "page": 17, "level": 2}}, {"headings_1": {"content": "1,076,749,903", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Fuel facilitation for fieldwork activities", "metadata": {"headings": [{"headings_0": {"content": "338,265,829", "page": 17, "level": 2}}, {"headings_1": {"content": "1,076,749,903", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "177,007,510", "metadata": {"headings": [{"headings_0": {"content": "177,007,510", "page": 17, "level": 2}}, {"headings_1": {"content": "338,265,829", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 PDM Secretariat office operations + 264,348,713 Total", "metadata": {"headings": [{"headings_0": {"content": "177,007,510", "page": 17, "level": 2}}, {"headings_1": {"content": "338,265,829", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,561,238,280", "metadata": {"headings": [{"headings_0": {"content": "3,561,238,280", "page": 17, "level": 8}}, {"headings_1": {"content": "177,007,510", "page": 17, "level": 2}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition, as the Head of the Pillar 7 (Governance and Administration) working group, MoLG had a budgetary provision of UGX.2.98Bn that MoFPED did not release. \nFailure to release UGX.6.541Bn affected the coordination and monitoring of PDM activities at Lower Local Governments. \nThe Accounting Officer explained that the unimplemented activities have been rolled over to the subsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "3,561,238,280", "page": 17, "level": 8}}, {"headings_1": {"content": "177,007,510", "page": 17, "level": 2}}, [{"headings_0": {"content": "3,561,238,280", "page": 17, "level": 8}}, {"headings_1": {"content": "177,007,510", "page": 17, "level": 2}}], [{"headings_0": {"content": "3,561,238,280", "page": 17, "level": 8}}, {"headings_1": {"content": "177,007,510", "page": 17, "level": 2}}]], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "3,561,238,280", "page": 17, "level": 8}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with MoFPED to ensure that the required", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "3,561,238,280", "page": 17, "level": 8}}], "page": 17, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 18, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with MoFPED to ensure that the required funding to implement the rolled-over activities is provided and activities implemented. \n4.3 \nFailure to align the MoLG budgets with PDM \nParagraph 22 of the Ministerial Statement on the PDM to Parliament provides that except for Pillar 3, which would be funded separately, other pillars would continue to be funded under existing arrangements. Accordingly, MDAs must align their plans, interventions and budgets to implement the PDM. \nParagraph 2.3 of the Governance and Administration Pillar Operations Manual, February 2022, requires PDM Working Groups to review, propose amendments to the Operational Guidelines and respective Pillars Manuals and to assist in the alignment of plans and budgets of MDAs to the PDM. \nA comparison of the Working Group activity implementation action plan with the entity budget and work plan revealed that the MoLG budget and work plans were not aligned with the action plan. For example; regional workshops with District Communication Officers, RDCs & Spokespersons of security agencies - to cascade PDM harmonised communication strategy and regional/ District Capacity Building Plans for leaders of PDM Enterprise Groups & SACCOs. \nFailure to align budgets and work plans to PDM hinders the achievement of pillar", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 18, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the ministry would endeavour to align its budgets and work plans with PDM action plans after undertaking training and capacity building of the ministry planner. \nRecommendation \nI advised the Accounting Officer to facilitate the training and capacity building of the Ministry Planner and ensure that the ministry\u2019s work plans and budgets are appropriately aligned with government interventions. The Planner should also be empowered to undertake proper performance evaluation and monitoring of government programs under the ministry. \n4.4 \nof the Pillar Working Group \nThe Accounting Officer explained that the inadequate performance monitoring was due to insufficient funding.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 18, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], "page": 19, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with MoFPED to ensure that the required funding for monitoring the performance of the Pillar Working Group is provided and activities implemented. \n4.5 \nTraining of Master trainers/Training of other cadres \nParagraph 25 of PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under PRF \u2014 Version: Guide 2, Jan 2023 states that the PDM Secretariat, with technical assistance from MAAIF, MoLG, MoFPED, Enterprise Uganda and Uganda Development Forum will organise orientation workshops for the 18 Master Trainers of Trainers (ToT), District Production Officers (DPOs) and District Community Officers (DCOs). \nI reviewed training attendance sheets of the people who attended training in the PDM activities worth UGX.16,000,000 and noted that the profile of the master trainers of trainers did not include District Production Officers and District Community Officers but included other cadres like Commercial Officers and Parish Chiefs who were outside the prescribed cadres. \nBesides, there was no training report, although management claimed training had been done. I was therefore not able to confirm whether the training objectives were achieved. \nTraining of other cadres other than the prescribed cadres may affect the achievement of PDM objectives. \nThe Accounting Officer explained that the CAOs recommend the Master Trainers be trained in cases where the prescribed cadres are absent. \nThe objective of the training was to equip the key personnel in implementing the PDM activities with the necessary skills to facilitate the implementation of the intervention. Therefore, exchanging these critical people for other staff of the Local Governments defeats the purpose of selecting these critical people.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 19, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "By the time of audit (November 2023), which is fifteen (15) months after the expected completion date, I was not provided evidence that this activity had been completed and a report compiled containing the baseline data. \nThis data should have been the basis upon which the population will be profiled to identify who qualifies as a beneficiary for this intervention. In addition, this data will be required during periodic reviews and impact assessments. \nThe Accounting Officer explained that the PDM Secretariat has initiated monthly meetings to expedite and complete profiling and data collection to facilitate successful PDM implementation and performance evaluation. \nRecommendation \nI advised the Accounting Officer to engage the Ministry of ICT and the concerned Local Governments to ensure this activity is expedited and completed to facilitate successful PDM implementation and performance evaluation. \n5.0 Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}]], "page": 20, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Over the years, the execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister for 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, during the annual audits of all Government entities for the year ended 30\" June 2023, I carried out the audit of all salary payrolls across government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nI issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the audit; \nNo Observation Recommendation 5.1 \nValidation of Employees on the Entity\u2019s Main payroll \nOut of 486 employees on the Ministry of Local Government April 2023 \\|I advised the salary payroll, a total of 477 (98.1%) as summarised in the table Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}]], "page": 20, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to;", "metadata": {"headings": [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}], "page": 21, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Engage the Table showing a summary of the validation results of staff \nMinistry of Details \nNumber of Amount (UGX) \\| Public Service Individuals to have the employees on Total Number of staff as per 486 \n9,377,113,164 sick leave and April 2023 payroll \nTotal number of employees 477 9,187,393,356 those on leave fully verified (A) \nwithout = \npay \nThe total number of staff who 9 \n189,719,808 validated. In did not appear for headcount \naddition, the (no-shows) (B) Accounting Subtotal (A+B) \n486 \\| \\_9,377,113,164 Officer should Employees who appeared for 3 34,083,000 delete all headcount but were not on the \nemployees who payroll - New records (C) \nare \nretired and Overall Total covered (A+C) \\_ 480 9,221,476,356 employees who are not known Below details . of the validation In results: \nare \nto the ministry but appear on a) Out of 486 employees, total of (98.1%) who \na 477 appeared for the payroll. the validation exercise presented all the pre-requisite documents/information and were fully verified. \nEnsure that \u00ab \nnew employees The Accounting . Officer . explained . \nfollows for these officers . \nwho did \n. \nas \naccess \nthe not appear for the validation; one (1) employee was away on sick", "metadata": {"headings": [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}, [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}], [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}], [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}], [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}], [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}], [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}], [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}], [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}], [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "below;", "page": 21, "level": 8}}]], "page": 21, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry payroll", "metadata": {"headings": [{"headings_0": {"content": "Ministry payroll", "page": 21, "level": 8}}, {"headings_1": {"content": "to;", "page": 21, "level": 2}}], "page": 21, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "leave, three (3) employees had retired, three (3) were away on leave", "metadata": {"headings": [{"headings_0": {"content": "Ministry payroll", "page": 21, "level": 8}}, {"headings_1": {"content": "to;", "page": 21, "level": 2}}], "page": 21, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "immediately", "metadata": {"headings": [{"headings_0": {"content": "immediately", "page": 21, "level": 1}}, {"headings_1": {"content": "Ministry payroll", "page": 21, "level": 8}}], "page": 21, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "without pay, one (1) was expected to be validated at the district but \nthey \nare did not turn up while one (1) was not known to the ministry. \ntransferred. \n5.2 \nValidation of Employees on the Contract Staff Payroll \nOut of 147 employees on the Ministry of Local Government April 2023 I advised the salary payroll, a total of 146 (99%) as summarised in the table below; Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "immediately", "page": 21, "level": 1}}, {"headings_1": {"content": "Ministry payroll", "page": 21, "level": 8}}, [{"headings_0": {"content": "immediately", "page": 21, "level": 1}}, {"headings_1": {"content": "Ministry payroll", "page": 21, "level": 8}}]], "page": 21, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to;", "metadata": {"headings": [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "immediately", "page": 21, "level": 1}}], "page": 21, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing a summary of the validation results of staff \ne Follow up on Details \nNumber of Amount (UGX) the matter and Individuals ensure that these officers \nNo Observation Recommendation b) Out of 147 employees, a total of 146 (99%) who appeared for the \nthe event that validation exercise presented all the pre-requisite the employee documents/information and were fully verified. \nhas been", "metadata": {"headings": [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "immediately", "page": 21, "level": 1}}, [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "immediately", "page": 21, "level": 1}}], [{"headings_0": {"content": "to;", "page": 21, "level": 2}}, {"headings_1": {"content": "immediately", "page": 21, "level": 1}}]], "page": 21, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "earning", "metadata": {"headings": [{"headings_0": {"content": "earning", "page": 22, "level": 8}}, {"headings_1": {"content": "to;", "page": 21, "level": 2}}], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \nI undertook a follow-up validation of all contract staff in the ministry; \nsalary from however, these two still never showed up. There is a likelihood that \nURA, the these are not genuine employees of the ministry.", "metadata": {"headings": [{"headings_0": {"content": "earning", "page": 22, "level": 8}}, {"headings_1": {"content": "to;", "page": 21, "level": 2}}, [{"headings_0": {"content": "earning", "page": 22, "level": 8}}, {"headings_1": {"content": "to;", "page": 21, "level": 2}}], [{"headings_0": {"content": "earning", "page": 22, "level": 8}}, {"headings_1": {"content": "to;", "page": 21, "level": 2}}], [{"headings_0": {"content": "earning", "page": 22, "level": 8}}, {"headings_1": {"content": "to;", "page": 21, "level": 2}}]], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 22, "level": 1}}, {"headings_1": {"content": "earning", "page": 22, "level": 8}}], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should \nbe The Accounting Officer explained that this staff was on secondment \ndeleted from to URA, and his salary was paid by URA, which is why his name was \nthe URA payroll omitted from the payroll.", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 22, "level": 1}}, {"headings_1": {"content": "earning", "page": 22, "level": 8}}, [{"headings_0": {"content": "employee", "page": 22, "level": 1}}, {"headings_1": {"content": "earning", "page": 22, "level": 8}}]], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "immediately.", "metadata": {"headings": [{"headings_0": {"content": "immediately.", "page": 22, "level": 1}}, {"headings_1": {"content": "employee", "page": 22, "level": 1}}], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.3 \nInconsistencies in Employee Details \nA total of 34 employees on the main payroll had inconsistencies in\\| I advised the their names, and dates of birth captured in the main payrolls and data Accounting Officer captured by NIRA on the National Identity cards. \nto follow up with Inconsistent information undermines the integrity of the entity\u2019s the \naffected records and may complicate the employee service history and employees and retirement procedures. \nensure that they have corrected the This was attributed to, among others: errors at the time of data inconsistencies in capture by NIRA, errors at the time of data capture for payroll their", "metadata": {"headings": [{"headings_0": {"content": "immediately.", "page": 22, "level": 1}}, {"headings_1": {"content": "employee", "page": 22, "level": 1}}, [{"headings_0": {"content": "immediately.", "page": 22, "level": 1}}, {"headings_1": {"content": "employee", "page": 22, "level": 1}}], [{"headings_0": {"content": "immediately.", "page": 22, "level": 1}}, {"headings_1": {"content": "employee", "page": 22, "level": 1}}], [{"headings_0": {"content": "immediately.", "page": 22, "level": 1}}, {"headings_1": {"content": "employee", "page": 22, "level": 1}}]], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "personal", "metadata": {"headings": [{"headings_0": {"content": "personal", "page": 22, "level": 1}}, {"headings_1": {"content": "immediately.", "page": 22, "level": 1}}], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "preparation and changes initiated by employees but without details with NIRA, corresponding adjustments on the payroll. \nupon which the", "metadata": {"headings": [{"headings_0": {"content": "personal", "page": 22, "level": 1}}, {"headings_1": {"content": "immediately.", "page": 22, "level": 1}}, [{"headings_0": {"content": "personal", "page": 22, "level": 1}}, {"headings_1": {"content": "immediately.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updated", "metadata": {"headings": [{"headings_0": {"content": "updated", "page": 22, "level": 8}}, {"headings_1": {"content": "personal", "page": 22, "level": 1}}], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the ministry used names that information should appear on the employment documents and dates of birth declared be shared with the initially when joining the service. The affected employees were, Ministry of Public however, guided to urgently correct the inconsistencies with NIRA. \nService. \n5.4 \nVariances between the approved establishment and the filled", "metadata": {"headings": [{"headings_0": {"content": "updated", "page": 22, "level": 8}}, {"headings_1": {"content": "personal", "page": 22, "level": 1}}, [{"headings_0": {"content": "updated", "page": 22, "level": 8}}, {"headings_1": {"content": "personal", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated", "page": 22, "level": 8}}, {"headings_1": {"content": "personal", "page": 22, "level": 1}}]], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "positions", "metadata": {"headings": [{"headings_0": {"content": "positions", "page": 22, "level": 8}}, {"headings_1": {"content": "updated", "page": 22, "level": 8}}], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 3(A-c) of the Public Service Standing Orders 2021, provides I advised the that appointment in the public service shall be subject to the \nAccounting Officer availability of a vacancy in the approved staff establishment and \nto prioritise the funds in the approved estimates. \nrecruitment of staff to fill the 55 vacant During the audit, I noted that 14 departments had 55 unfilled", "metadata": {"headings": [{"headings_0": {"content": "positions", "page": 22, "level": 8}}, {"headings_1": {"content": "updated", "page": 22, "level": 8}}], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "posts. positions.", "metadata": {"headings": [{"headings_0": {"content": "posts. positions.", "page": 22, "level": 2}}, {"headings_1": {"content": "positions", "page": 22, "level": 8}}], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing a summary of vacant positions S/n Department \nApproved Filled posts Vacant osts \nosts \nNo Observation Recommendation Department Of Local \nCouncils Research And", "metadata": {"headings": [{"headings_0": {"content": "posts. positions.", "page": 22, "level": 2}}, {"headings_1": {"content": "positions", "page": 22, "level": 8}}, [{"headings_0": {"content": "posts. positions.", "page": 22, "level": 2}}, {"headings_1": {"content": "positions", "page": 22, "level": 8}}], [{"headings_0": {"content": "posts. positions.", "page": 22, "level": 2}}, {"headings_1": {"content": "positions", "page": 22, "level": 8}}]], "page": 22, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 23, "level": 8}}, {"headings_1": {"content": "posts. positions.", "page": 22, "level": 2}}], "page": 23, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Department Of Local Economic Development Department Of Urban", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 23, "level": 8}}, {"headings_1": {"content": "posts. positions.", "page": 22, "level": 2}}], "page": 23, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 23, "level": 8}}, {"headings_1": {"content": "Development", "page": 23, "level": 8}}], "page": 23, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Directorate Of Local Government Inspection Department Of District", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 23, "level": 8}}, {"headings_1": {"content": "Development", "page": 23, "level": 8}}], "page": 23, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 23, "level": 8}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], "page": 23, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Department Of Human Resource Management Records Management Unit (Registry) Department Of Policy And Planning \nPolicy Analysis Unit Department Of Procurement Inspection And Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 23, "level": 8}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], "page": 23, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_| Total", "metadata": {"headings": [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], "page": 23, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Understaffing leads to work overload, which overstretches the existing/available staff beyond their capacity and negatively affects their morale and service delivery. \nThe Accounting Officer acknowledged the observation and indicated he would engage Ministry of Public Service to fill the vacant positions. \n\\| \n5.5 Utilisation of the Wage Budget \nI reviewed the Budgets and Actual Expenditure for the period I advised the 2019/20 to 2022/23 and noted that out of the UGX.65,776,911,110 Accounting Officer budgeted and approved wage funds for the four financial years, only to ensure that UGX. 35,854,821,353 was spent, giving rise to unspent balances once \nit is \namounting to UGX.25,022,874,975 as shown in the table below; \nconfirmed that the ministry will be Table showing analysis of spending on budgeted wage funds unable to absorb FY Revised budget Total \nVariance UGX the entire wage UGX absorbed budget, authority 2019/2020 8,568,702,754 9,057,670,812 556,963,868 should be sought 2020/2021 9,614,634,680 8,824,501,350 790,133,330 to repurpose the 2021/2022 23,728,386,838 8,549,467,094 15,178,919,744 excess budget to 2022/2023 23,865,186,838 9,423,182,097\\_ 8,496,858,033 other ministry Total 35,854,821,35 25,022,874,975 \nObservation \nRecommendation \nFindings From Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of I advised the the payroll, including planning, budgeting and payments for four Accounting Officer years (2019/2020-2022/2023). I noted that;", "metadata": {"headings": [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}, [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}], [{"headings_0": {"content": "_| Total", "page": 23, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 23, "level": 8}}]], "page": 23, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to;", "metadata": {"headings": [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], "page": 24, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To follow up with Over-remittance of UGX.175,869,931 and under-remittance of the Ministry of UGX.244,530,548 of statutory deductions were made by the entity Public Service and during the period. \nensure that the system challenges Over-remittance of UGX.53,709,740 and under-remittance of in regard to UGX.81,781,936 of non-statutory deductions were made by the entity statutory and non- during the period. \nstatutory remittances by the UGX.167,389,200 was charged on the wrong account codes, contrary ministry \nare \nto the posting terms. \naddressed. \n63 staff were paid a total of UGX.561,061,869 off the IPPS and HCM Always \nseek \nsystems. \napproval for when reallocating funds. This may be due to the failure of management to properly reconcile \nsalary amounts before effecting payments. The underpayments were Ensure that all attributed to budget shortfalls. \nsalaries to staff are processed through IPPS/HCM and have only one employee number. \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matter disclosed in the note to the financial statements that, in my judgment, are of such importance and fundamental to the users\u2019 understanding of the financial statements; \n6.0 Outstanding Domestic arrears \nParagraph 10.9.17 of the Treasury Instructions 2017 states that the Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. \nOn the contrary, during the review, I noted that the ministry had an outstanding \nThe Accounting Officer explained that management will continue to liaise with MoFPED to ensure all arrears, including interest on delayed payments, are budgeted for and cleared.", "metadata": {"headings": [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}, [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}], [{"headings_0": {"content": "to;", "page": 24, "level": 3}}, {"headings_1": {"content": "_| Total", "page": 23, "level": 3}}]], "page": 24, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "to;", "page": 24, "level": 3}}], "page": 25, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue liaising with MoFPED and ensure funds are released to clear all the outstanding domestic arrears. \n7.0 \nFailure to adequately budget for the settlement of domestic arrears \nSection 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "to;", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "to;", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "to;", "page": 24, "level": 3}}]], "page": 25, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "including a plan for the budget.", "metadata": {"headings": [{"headings_0": {"content": "including a plan for the budget.", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 10.15.4 (b) of the Treasury Instructions, 2017 instructs the Accounting Officer to prioritise payment of all other arrears by giving them the first call in the allocation of resources during the budgeting process of the responsible vote. \nA review of the approved budget estimates for the financial year 2022/2023 revealed that MoLG had budgeted for UGX.1,884,360,702 to clear any arrears, yet they had an outstanding arrears of UGX.24,523,393,168 at the close of the financial year 2021/2022 hence an under budgeting of UGX.22,639,032,466. \nFailure to budget for arrears can lead to diversion of funds from activities that had been budgeted for, thus affecting the implementation of the planned activities. \nThe Accounting Officer explained that the ministry always declares domestic arrears in the verified schedules for every financial year.", "metadata": {"headings": [{"headings_0": {"content": "including a plan for the budget.", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "including a plan for the budget.", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "including a plan for the budget.", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "including a plan for the budget.", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], "page": 25, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED for provision of a sufficient budget to clear the arrears. Other Matter I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; has led to the Local Governments having poor analysis of the weaknesses and potentials of their local economies. Failure to widely publicise the LED strategy may undermine the achievement of the poverty eradication agenda and its goal of job creation and increasing household incomes which are consistent with the NDP III goals. The Accounting Officer explained that since the Launch of the LED strategy in May 2022, the ministry invited all Accounting Officers from 176 LGs, Cities and Municipalities to engage in the roll-out of the strategy. MoLG has managed to build capacity of 50 DLGs due to insufficient funds, and 2000 copies of the strategy were printed, and the distribution is ongoing in the different DLGs. Recommendation I advised the Accounting Officer to liaise with MoFPED to secure funding for widely publicising the LED strategy to all MDAs plus LGs and prioritise building their capacity. Other Information The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. Management Responsibilities for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Local Government. The Officer is also", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}]], "page": 25, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: \noe 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. \nObtain an understanding of internal control relevant to the audit in order to design audit e \nprocedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the ministry's internal control. \ne Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}]], "page": 27, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Conclude on the appropriateness of management's use of the going concern basis of e \naccounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ministry's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the ministry to cease to continue as a going concern. \no Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "including a plan for the budget.", "page": 25, "level": 3}}]], "page": 27, "document_name": "Ministry of Local Government (MoLG) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Failure to widely publicise the national Local Economic Development (LED) strategy22", "Other Information ann nn en nun - 23", "Management Responsibilities for the Financial Statements uunuuenssnennnnnnnnnonennnnnnnn nennen - 23", "Auditor\u2019s Responsibilities for the audit of the Financial Statements cccccssseeseeeneseeeees - 24", "Other REPGrting RESPOMSIDIMCS", "25", "sais cxss vesss casey cicmw exe vaca euny ceas inn", "Report on the Audit of Compliance with Legislation ccccsesseseceeceeeeeeeseeeseeenseeeeeeneeens - 25"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023.chunks.json b/reports/chunks/Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..ab07b7ebdb6c8978d31f6bac7e7dd9cf57e2cbb0 --- /dev/null +++ b/reports/chunks/Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "OFFICE OF THE AUDITOR GENERAL \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT FOR THE YEAR ENDED 30\" JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nTABLE OF CONTENTS \nTABLE BEE TS i nee ee er err reer \nLIST OF ACRONYMS.. \nii ... u... u wen cams can ann run un rn na an an a u", "metadata": {"headings": [[], [], [], [], [], []], "page": 1, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion...........", "metadata": {"headings": [{"headings_0": {"content": "Opinion...........", "page": 2, "level": 2}}], "page": 2, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 EEE ER en ee Ha ee", "metadata": {"headings": [{"headings_0": {"content": "Opinion...........", "page": 2, "level": 2}}], "page": 2, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], "page": 2, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 un \nKey Audit. Matter... \n4 ouasnaneunun ann anni ai ia Ka RE a RE Ka a a SEE Inn cn \n10 \u201aImplementation efihe approved bUdSeR.. \n4 can nenn nenn ann none dit KSI CaN an we \n2.0 Management of the Government Salary Payroll \n11 ...ueasseneuessonnnnennunennnnnnnnannnnnnnnnnenennen \n3.0 Management of the Parish Development Model (PDM) \n15 ...unesensnnssenennnnnnnnnnnnnennen nen \nEiiprase\u0131t Misere 19 \n4.0 Long Dulstanding Payables. \n19 san sun case owen nun una nen nnnennnenn un ann nan en nerenenn nen \nDEEP ARE. 20 nn nn nenn na nn anna RE RE BE Ral Geen LTE TEE a \n5.0 \nStatus of the Ministry\u2019s land titling and the land use as per the land......ueerersereeeeners 20 \nFESTEN un: 20 naar a a ae ne LE Ome Kee Game ame nun \n6.0 Democratic REpubi\u00e9 Gf Conge ROSS. \n21 .....cssccscsay cm un nun \n7.0 Kabalega International Airport (Ref: MOWT/WRKS/2016-17/00369) .......cccesseeeeeeeees 21 \n8.0 East African Civil Aviation Academy (EACAA) \n22 cs cecenecienes vse noms saws nee ann a ann een \n9.0 \nImplementation of the Standard Gauge Railway(SGR) Project.....zueennsseennnnonenennernee 24 \n10,0 Delayed repairs OF wa nr \n27 neun \n11.0 Failure to procure tyres to replace worn out road equipment tyres..eeeneeeeennennnnennnenn 27 \nSE INTEL cencenenswemnexnneunennencnnncmemaaser 28 i ii ein nnn en Rt ee en an ne \nManagement Responsibilities for the Financial Statements .........uuusssssnnnnnenennennnnennenenennnenn 28 Auditor's Responsibilities for the audit of the Financial Statements....unnuenesnnsnennnnensennennennnn 28 \nOtler Reparlinei Rostonsibiliiies: \n29 ann an un a een euere \nReport on the Audit of Compliance with Legislation \ncoe .sissccses encase nates one cons mune nnna uunnnurnnnne \n. \n12.0 Assessment of the of Public Financial \nin \nLIST OF ACRONYMS \nAcronym \nMeanin \nAFROSAI-E \nAfrican Organisation of Supreme Audit Institutions-English", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}, [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}], [{"headings_0": {"content": "ee", "page": 2, "level": 2}}, {"headings_1": {"content": "Opinion...........", "page": 2, "level": 2}}]], "page": 2, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Speaking", "metadata": {"headings": [{"headings_0": {"content": "Speaking", "page": 3, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 2}}], "page": 3, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bn", "metadata": {"headings": [{"headings_0": {"content": "Bn", "page": 3, "level": 8}}, {"headings_1": {"content": "Speaking", "page": 3, "level": 2}}], "page": 3, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Billion", "metadata": {"headings": [{"headings_0": {"content": "Billion", "page": 3, "level": 3}}, {"headings_1": {"content": "Bn", "page": 3, "level": 8}}], "page": 3, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n: \n\\\\ DRC Democratic Republic of Congo \nDUCAR \nDistrict, Urban and Community Access Roads \nICT Information Communication Technology \nIESBA \nInternational Ethics Standards Board for Accountants \nIFMS Integrated Financial Management System \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nISSAIs \n\\_\\| International Standards of Supreme Audit Institutions LGs Local Governments \nMDAs Ministries, Departments and Agencies \nMn", "metadata": {"headings": [{"headings_0": {"content": "Billion", "page": 3, "level": 3}}, {"headings_1": {"content": "Bn", "page": 3, "level": 8}}, [{"headings_0": {"content": "Billion", "page": 3, "level": 3}}, {"headings_1": {"content": "Bn", "page": 3, "level": 8}}]], "page": 3, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Million", "metadata": {"headings": [{"headings_0": {"content": "Million", "page": 3, "level": 3}}, {"headings_1": {"content": "Billion", "page": 3, "level": 3}}], "page": 3, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoFPED \nMinistry of Finance, Planning and Economic Development MoICT&NG \nMinistry of Information Communication Technology and National", "metadata": {"headings": [{"headings_0": {"content": "Million", "page": 3, "level": 3}}, {"headings_1": {"content": "Billion", "page": 3, "level": 3}}], "page": 3, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Guidance", "metadata": {"headings": [{"headings_0": {"content": "Guidance", "page": 3, "level": 3}}, {"headings_1": {"content": "Million", "page": 3, "level": 3}}], "page": 3, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoLH&UD \nMinistry of Land, Housing and Urban Development MoWT \nMinistry of Works and Transport \nNTR \nNon Tax Revenue \nPAPs \nProject Affected Persons \nPDM \nParish Development Model \nPDMIS \nParish Development Model Information System PFM \nPublic Financial Management \nPFMA \nPublic Finance Management Act \nPPDA \nPublic Procurement and Disposal of Assets \nPS/ST Permanent Secretary/Secretary to Treasury \nSGR \nStandard Gauge Railway \nTI Treasury Instructions \nUGX Uganda Shillings \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT FOR THE YEAR ENDED 30'! JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Guidance", "page": 3, "level": 3}}, {"headings_1": {"content": "Million", "page": 3, "level": 3}}, [{"headings_0": {"content": "Guidance", "page": 3, "level": 3}}, {"headings_1": {"content": "Million", "page": 3, "level": 3}}], [{"headings_0": {"content": "Guidance", "page": 3, "level": 3}}, {"headings_1": {"content": "Million", "page": 3, "level": 3}}]], "page": 3, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "Guidance", "page": 3, "level": 3}}], "page": 4, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Ministry of Works and Transport (MoWT), which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 set out on pages 24 to 32. \nIn my opinion, the accompanying financial statements of the Ministry of Works and Transport for the financial year ended 30\u2018 June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "Guidance", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "Guidance", "page": 3, "level": 3}}]], "page": 4, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter \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 on these matters. I a \nI reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe Ministry of works and Transport is mandated to; \n\\_ \na. Plan, develop and maintain an economic efficient and effective transport", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "Guidance", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "Guidance", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "Guidance", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "Guidance", "page": 3, "level": 3}}]], "page": 4, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "infrastructure;", "metadata": {"headings": [{"headings_0": {"content": "infrastructure;", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b. Plan, develop and maintain economic, efficient and effective transport services by road, rail, water, air and pipeline; \nc. Manage public works including government structures and; \nd. Promote good standards in the construction industry. \nDuring the financial year 2022/2023, the entity had a budget of UGX.963,565,709,066 out of which UGX.832,758,496,736 was warranted as shown below: \nTable 1: Budgets against Warrants \nSn Details \nBudget UGX \nWarrants UGX % age 1 Recurrent (Wage) 16,240,332,612 16,240,332,612 100 2 Recurrent (Non-wage) 171,509,599,291 166,600,780,557 97 3 Development 775,815,777,163 649,917,383,567 84 Total 963,565,709,066 832,758,496,736 \nOut of the total warrants of UGX.832,758,496,736, I reviewed activities/outputs worth UGX.704,275,369,480 (85%) of the warranted funds as summarized in the table", "metadata": {"headings": [{"headings_0": {"content": "infrastructure;", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "infrastructure;", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "infrastructure;", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "infrastructure;", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], "page": 5, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 2: Summary of activities Sn Account Details \nActual Amount Cumulative Codes (UGX) %age audited \n1 N/A Outputs/activities selected for budget 411,094,366,057 49 performance review \n2 263402 and Focus area 1: Transfers to subventions 159,738,506,744 \n69 \nother codes \nand other Self Accounting Entities \n3 Various Transfers to regional workshops to 89,425,932,003 79 Codes \\_\\|\\_non-self-accounting entities \n4 211101, Wage expenditure 43,399,075,387 84 211102, \n211104, \nNo \\| Observation Recommendation 11 Revenue Performance \nPerformance of Non-Tax Revenue (NTR) \n\\| \nAccording to the approved NTR estimates for the FY 2022/2023, the I \nadvised the Ministry budgeted to collect UGX.245.2Bn during the year. However, by Accounting Officer to the end of the year only UGX.216.503Bn had been collected liaise with law representing 88% performance. j \ni enforcement to come up with measures to Under collection of NTR at vote level negatively affects NTR collections enforce \nthe at Treasury level thereby denying Government resources for compliance of public implementation of activities. \ntransport operators To enhance revenue The Accounting Officer explained that shortfalls were largely due to low performance. compliance, poor organization of public transport operators and \nleadership gaps, inadequate and inconsistent enforcement among \nothers. However, the Ministry had since provided fairly accurate \nProjections in FY 2023/24 taking into consideration of the above issues. \nPerformance of GOU warrants \nThe entity had an approved budget of UGX.963.6Bn from the various I \nadvised the programmes out of which UGX.832.8Bn was warranted resulting in a Accounting to ensure shortfall of UGX.130.8Bn representing 86.4% performance. \nthat MoFPED is engaged to avail The performance of warrants of each of the programmes from which resources \nas the entity was allocated funds is shown in the table below; \nappropriated. In addition, the un- Table 3: Showing performance of warrants from each of the implemented rammes \nactivities should be Programme Approved Warrant Varianc Yoage rolled over to the Budget (UGX s (UGX \ne performa subsequent period for Bn) Bn) (UGX) nce implementation. Bn \nIntegrated 127.5 86.6 \nTransport \nInfrastructure \nand Services \nSustainable \nUrbanization", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "infrastructure;", "page": 5, "level": 2}}]], "page": 5, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and Housing", "metadata": {"headings": [{"headings_0": {"content": "and Housing", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The UGX 130.7Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; \nTable 4: Activities affected by the unwarranted funds Programm Amount Activities Purpose of the \ne not not unimplemented activity warrant implemen \nn \nof Bugibuni- Bunadasa road in Sironko;", "metadata": {"headings": [{"headings_0": {"content": "and Housing", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "and Housing", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "and Housing", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "and Housing", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "60km of", "metadata": {"headings": [{"headings_0": {"content": "60km of", "page": 7, "level": 3}}, {"headings_1": {"content": "and Housing", "page": 6, "level": 3}}], "page": 7, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the community access roads in Butaleja, Buyende, Luwero, Kyankwanzi Kayunga , \nand \nmukuno \nnot rehabilitate d. \nSustainabl \nConstructio Provision of a up to date n of the laboratory for testing e \nUrbanizati Central construction materials on and Materials \nHousing \nlaborato! \nThe Accounting Officer explained that the shortfall was due to", "metadata": {"headings": [{"headings_0": {"content": "60km of", "page": 7, "level": 3}}, {"headings_1": {"content": "and Housing", "page": 6, "level": 3}}, [{"headings_0": {"content": "60km of", "page": 7, "level": 3}}, {"headings_1": {"content": "and Housing", "page": 6, "level": 3}}], [{"headings_0": {"content": "60km of", "page": 7, "level": 3}}, {"headings_1": {"content": "and Housing", "page": 6, "level": 3}}], [{"headings_0": {"content": "60km of", "page": 7, "level": 3}}, {"headings_1": {"content": "and Housing", "page": 6, "level": 3}}], [{"headings_0": {"content": "60km of", "page": 7, "level": 3}}, {"headings_1": {"content": "and Housing", "page": 6, "level": 3}}]], "page": 7, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inadequate expenditure limits provided by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}, {"headings_1": {"content": "60km of", "page": 7, "level": 3}}], "page": 7, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.2 Utilization of Warrants \nOut of the total warrants of UGX.832.8Bn availed to the entity during I \nadvised the the year, UGX.655.2bn was utilized resulting in un-utilized warrants of Accounting Officer to UGX.177.6Bn representing 79% utilization as shown in the table below; undertake \ntimely stakeholder \nTable 5: Summary of unutilized warranties \nconsultation and Programme Warrants Utilization of Variance %age engagement to (UGX) Bn warrants (UGX) Bn perform ensure smooth (UGX) Bn procurement Integrated 78.4 processes. Transport \nInfrastructure \nand Services \nSustainable 8.6 (0.2) 102 \nUrbanization and \nHousing \nTotal \\| 832.8 655.2 \\| 177.6 79 \nThe warrants that were not utllized were meant for the following activities that were partially or not implemented at all; \nSustaina ble Urbanizat ion And", "metadata": {"headings": [{"headings_0": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}, {"headings_1": {"content": "60km of", "page": 7, "level": 3}}, [{"headings_0": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}, {"headings_1": {"content": "60km of", "page": 7, "level": 3}}], [{"headings_0": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}, {"headings_1": {"content": "60km of", "page": 7, "level": 3}}], [{"headings_0": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}, {"headings_1": {"content": "60km of", "page": 7, "level": 3}}], [{"headings_0": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}, {"headings_1": {"content": "60km of", "page": 7, "level": 3}}], [{"headings_0": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}, {"headings_1": {"content": "60km of", "page": 7, "level": 3}}]], "page": 7, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 8, "level": 2}}, {"headings_1": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}], "page": 8, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 177.6 \\|' \nThe Accounting Officer explained that the activities were not \nundertaken due to delays in procurement process. Measures were being \ntaken to strengthen the procurement function. \n1.3 Unsupported output budgets \nRegulation 11(2) (d) of the Public Finance Management Regulations, I advised the 2016 states that the work plans of a vote shall indicate the funding Accounting Officer to allocated to each activity. \nensure that going forward activities are Contrary to the above, I observed that the budgets for all the sixteen appropriately costed. (16) outputs assessed were not supported by individual activity costing \nand budgets. \nBudget Output \n1 000001 Audit and Risk Management \n2 000003 Facilities and Equipment Management 3 000014 Administrative and Support Services", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 8, "level": 2}}, {"headings_1": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}, [{"headings_0": {"content": "Housing", "page": 8, "level": 2}}, {"headings_1": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}], [{"headings_0": {"content": "Housing", "page": 8, "level": 2}}, {"headings_1": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}], [{"headings_0": {"content": "Housing", "page": 8, "level": 2}}, {"headings_1": {"content": "inadequate expenditure limits provided by MoFPED.", "page": 7, "level": 3}}]], "page": 8, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(nz", "metadata": {"headings": [{"headings_0": {"content": "(nz", "page": 8, "level": 3}}, {"headings_1": {"content": "Housing", "page": 8, "level": 2}}], "page": 8, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 000017 Management 106 5 \nDistrict Urban and Community Access \ni , \n7 260002 Road Maintenance \n19 260003", "metadata": {"headings": [{"headings_0": {"content": "(nz", "page": 8, "level": 3}}, {"headings_1": {"content": "Housing", "page": 8, "level": 2}}, [{"headings_0": {"content": "(nz", "page": 8, "level": 3}}, {"headings_1": {"content": "Housing", "page": 8, "level": 2}}], [{"headings_0": {"content": "(nz", "page": 8, "level": 3}}, {"headings_1": {"content": "Housing", "page": 8, "level": 2}}], [{"headings_0": {"content": "(nz", "page": 8, "level": 3}}, {"headings_1": {"content": "Housing", "page": 8, "level": 2}}]], "page": 8, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Detailed", "metadata": {"headings": [{"headings_0": {"content": "Detailed", "page": 8, "level": 4}}, {"headings_1": {"content": "(nz", "page": 8, "level": 3}}], "page": 8, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_ 24", "metadata": {"headings": [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}], "page": 8, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 11 \n3.08 Road Equipment and Fleet Management \n12 260014 Services \n15 13 260015 Ships and Ferries Management \nCompliance to Regional and International \n14 -260016 Maritime Conventions \n", "metadata": {"headings": [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}, [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}], [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}], [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}]], "page": 8, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0.03 15 260017 Inland Water Transport Safet", "metadata": {"headings": [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}], "page": 8, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "list"}}, {"content": "1.4 Implementation of outputs \nI assessed the implementation of sixteen (16) outputs that had been I \nadvised the fully quantified with a total of one hundred and five activities (105) Accounting Officer to activities worth UGX.411Bn and noted that; \nengage the MoFPED to release funds as e Three (03) outputs with thirteen (13) activities and expenditure per budgets to enable worth UGX.35.13Bn fully implemented. ' \nwere \nthe implementation of planned activities. \ne Thirteen (13) outputs with ninety-two (92) activities worth \nUGX.375.967Bn were partially implemented. Out of the ninety-two \n(92) activities, the entity fully implemented forty five (45) activities; \ntwenty six (26) activities were partially implemented, while twenty \none (21) activities remained unimplemented. \nNon-implementation of planned activities yet funds were released implies diversion to unplanned activities and as such, the expected services to the beneficiary communities were not attained.", "metadata": {"headings": [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}, [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}], [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}]], "page": 9, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the partial and non- \nimplementation of activities was due to budget execution challenges. \nMoving forward the Ministry would strictly adhere and follow the \napproved work plans in the allocation of funds. \n1.5 Diversion/mischarges \nParagraph 10.3.1 (step 4-approval of payments) states that in I advised the reviewing payment requests, an Accounting Officer shall have a primary Accounting Officer to responsibility of ensuring that there is no mischarge and diversion of ensure that charging funds through wrong coding of transactions. An Accounting Officer shall of expenditure is be held personally liable for any wrong charge accounts used for based on the expenditure incurred by his/her vote \nexpenditure classification and From a sample of transactions reviewed, I noted that funds to the tune coding as defined by of UGX.260,107,450 were irregularly diverted from the activities on the chart of Accounts which they were budgeted and spent on other activities without seeking and not reasons for and obtaining the necessary approvals. \nthe \nexpenditure. \nDiversion of funds is not only contrary to the Public Finance and Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting. \nThe Accounting Officer explained that Management would ensure proper budgeting and expenditure on relevant codes going forward. \nDelivery of Services from implemented activities 1.6 \npue suolssaiddns au]", "metadata": {"headings": [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}, [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}], [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}], [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}], [{"headings_0": {"content": "_ 24", "page": 8, "level": 4}}, {"headings_1": {"content": "Detailed", "page": 8, "level": 4}}]], "page": 9, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "juawabebuy \u201cUO e JuawsBue.ue ay} Jo au) pue", "metadata": {"headings": [{"headings_0": {"content": "juawabebuy \u201cUO e JuawsBue.ue ay} Jo au) pue", "page": 10, "level": 5}}, {"headings_1": {"content": "_ 24", "page": 8, "level": 4}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ye6pnq pasned", "metadata": {"headings": [{"headings_0": {"content": "juawabebuy \u201cUO e JuawsBue.ue ay} Jo au) pue", "page": 10, "level": 5}}, {"headings_1": {"content": "_ 24", "page": 8, "level": 4}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sue Bulo\u00df uoimod Ans\u0131uy] epue6n \u201c(oun) Bulo\u00dfuo pejquos [MUN Auenuef spajep Anigel sujuow pefoid papadxa Ajensqe4 Je", "metadata": {"headings": [{"headings_0": {"content": "Sue Bulo\u00df uoimod Ans\u0131uy] epue6n \u201c(oun) Bulo\u00dfuo pejquos [MUN Auenuef spajep Anigel sujuow pefoid papadxa Ajensqe4 Je", "page": 10, "level": 4}}, {"headings_1": {"content": "juawabebuy \u201cUO e JuawsBue.ue ay} Jo au) pue", "page": 10, "level": 5}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10, UdaMjaq sAemlley uonjelodio7 JOM s\u0131 pue Jo uona|dwo> \"S09", "metadata": {"headings": [{"headings_0": {"content": "10, UdaMjaq sAemlley uonjelodio7 JOM s\u0131 pue Jo uona|dwo> \"S09", "page": 10, "level": 3}}, {"headings_1": {"content": "Sue Bulo\u00df uoimod Ans\u0131uy] epue6n \u201c(oun) Bulo\u00dfuo pejquos [MUN Auenuef spajep Anigel sujuow pefoid papadxa Ajensqe4 Je", "page": 10, "level": 4}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SI pue Is uiSZ \ne 9 Jaye ay\\} SI ul ou \nSpun, \"Aejop \nS ase] Jo pue\\|", "metadata": {"headings": [{"headings_0": {"content": "10, UdaMjaq sAemlley uonjelodio7 JOM s\u0131 pue Jo uona|dwo> \"S09", "page": 10, "level": 3}}, {"headings_1": {"content": "Sue Bulo\u00df uoimod Ans\u0131uy] epue6n \u201c(oun) Bulo\u00dfuo pejquos [MUN Auenuef spajep Anigel sujuow pefoid papadxa Ajensqe4 Je", "page": 10, "level": 4}}, [{"headings_0": {"content": "10, UdaMjaq sAemlley uonjelodio7 JOM s\u0131 pue Jo uona|dwo> \"S09", "page": 10, "level": 3}}, {"headings_1": {"content": "Sue Bulo\u00df uoimod Ans\u0131uy] epue6n \u201c(oun) Bulo\u00dfuo pejquos [MUN Auenuef spajep Anigel sujuow pefoid papadxa Ajensqe4 Je", "page": 10, "level": 4}}], [{"headings_0": {"content": "10, UdaMjaq sAemlley uonjelodio7 JOM s\u0131 pue Jo uona|dwo> \"S09", "page": 10, "level": 3}}, {"headings_1": {"content": "Sue Bulo\u00df uoimod Ans\u0131uy] epue6n \u201c(oun) Bulo\u00dfuo pejquos [MUN Auenuef spajep Anigel sujuow pefoid papadxa Ajensqe4 Je", "page": 10, "level": 4}}]], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dul pouad UO 707 a JO SOM H70Z 1x9", "metadata": {"headings": [{"headings_0": {"content": "dul pouad UO 707 a JO SOM H70Z 1x9", "page": 10, "level": 2}}, {"headings_1": {"content": "10, UdaMjaq sAemlley uonjelodio7 JOM s\u0131 pue Jo uona|dwo> \"S09", "page": 10, "level": 3}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a9q \\| Ss! away\\} jepueuy \\| \\| i \nBuipun, \u2018sye6pnq se uo\\}ja\\|dwo2 sem \u20ac202 \n0\\} \"payaidwoo Palo\u0131d uaaq ay\\} w8T", "metadata": {"headings": [{"headings_0": {"content": "dul pouad UO 707 a JO SOM H70Z 1x9", "page": 10, "level": 2}}, {"headings_1": {"content": "10, UdaMjaq sAemlley uonjelodio7 JOM s\u0131 pue Jo uona|dwo> \"S09", "page": 10, "level": 3}}, [{"headings_0": {"content": "dul pouad UO 707 a JO SOM H70Z 1x9", "page": 10, "level": 2}}, {"headings_1": {"content": "10, UdaMjaq sAemlley uonjelodio7 JOM s\u0131 pue Jo uona|dwo> \"S09", "page": 10, "level": 3}}], [{"headings_0": {"content": "dul pouad UO 707 a JO SOM H70Z 1x9", "page": 10, "level": 2}}, {"headings_1": {"content": "10, UdaMjaq sAemlley uonjelodio7 JOM s\u0131 pue Jo uona|dwo> \"S09", "page": 10, "level": 3}}]], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sy.\u0131om", "metadata": {"headings": [{"headings_0": {"content": "sy.\u0131om", "page": 10, "level": 1}}, {"headings_1": {"content": "dul pouad UO 707 a JO SOM H70Z 1x9", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayy uyym pue", "metadata": {"headings": [{"headings_0": {"content": "ayy uyym pue", "page": 10, "level": 4}}, {"headings_1": {"content": "sy.\u0131om", "page": 10, "level": 1}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "padejaq \u2018SOM \nSUL aney padejap pauuejd ajep Aine \n\\| \nul tzoz /SUJUOWW ul \u20acc0~ yeu] sem jou sem pue sem ou jo JO Laem \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ayy uyym pue", "page": 10, "level": 4}}, {"headings_1": {"content": "sy.\u0131om", "page": 10, "level": 1}}, [{"headings_0": {"content": "ayy uyym pue", "page": 10, "level": 4}}, {"headings_1": {"content": "sy.\u0131om", "page": 10, "level": 1}}], [{"headings_0": {"content": "ayy uyym pue", "page": 10, "level": 4}}, {"headings_1": {"content": "sy.\u0131om", "page": 10, "level": 1}}], [{"headings_0": {"content": "ayy uyym pue", "page": 10, "level": 4}}, {"headings_1": {"content": "sy.\u0131om", "page": 10, "level": 1}}]], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "voreguswaldu \u2018ays yoluM S| WOE \u20accoc 3J2M yBnou} -UO", "metadata": {"headings": [{"headings_0": {"content": "voreguswaldu \u2018ays yoluM S| WOE \u20accoc 3J2M yBnou} -UO", "page": 10, "level": 4}}, {"headings_1": {"content": "ayy uyym pue", "page": 10, "level": 4}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aueniga ZT \"IOA9MOH 1eIISAyd Jequsaon pajeanay \"2]o1du1o9 403921}U09 uo \"IOABMOH DuUaPIAD diusuaumo uo", "metadata": {"headings": [{"headings_0": {"content": "Aueniga ZT \"IOA9MOH 1eIISAyd Jequsaon pajeanay \"2]o1du1o9 403921}U09 uo \"IOABMOH DuUaPIAD diusuaumo uo", "page": 10, "level": 1}}, {"headings_1": {"content": "voreguswaldu \u2018ays yoluM S| WOE \u20accoc 3J2M yBnou} -UO", "page": 10, "level": 4}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "suoldedsul 4nO pofoid yafoud Bulssaibod pafoid \u2018payonijsuod \nUo SYIOM \"alnpayas \nd419M :", "metadata": {"headings": [{"headings_0": {"content": "Aueniga ZT \"IOA9MOH 1eIISAyd Jequsaon pajeanay \"2]o1du1o9 403921}U09 uo \"IOABMOH DuUaPIAD diusuaumo uo", "page": 10, "level": 1}}, {"headings_1": {"content": "voreguswaldu \u2018ays yoluM S| WOE \u20accoc 3J2M yBnou} -UO", "page": 10, "level": 4}}, [{"headings_0": {"content": "Aueniga ZT \"IOA9MOH 1eIISAyd Jequsaon pajeanay \"2]o1du1o9 403921}U09 uo \"IOABMOH DuUaPIAD diusuaumo uo", "page": 10, "level": 1}}, {"headings_1": {"content": "voreguswaldu \u2018ays yoluM S| WOE \u20accoc 3J2M yBnou} -UO", "page": 10, "level": 4}}]], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payes YIM \u201cpoled pales 3y3 RS SyL punoy pue]| ayy Bulaq SOURAPY pied Avenueg Pue Bulob-uo pulyaq SHON \"Bu\u0131o\u00df", "metadata": {"headings": [{"headings_0": {"content": "payes YIM \u201cpoled pales 3y3 RS SyL punoy pue]| ayy Bulaq SOURAPY pied Avenueg Pue Bulob-uo pulyaq SHON \"Bu\u0131o\u00df", "page": 10, "level": 1}}, {"headings_1": {"content": "Aueniga ZT \"IOA9MOH 1eIISAyd Jequsaon pajeanay \"2]o1du1o9 403921}U09 uo \"IOABMOH DuUaPIAD diusuaumo uo", "page": 10, "level": 1}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1 abebus TI S80'T \\|: I", "metadata": {"headings": [{"headings_0": {"content": "payes YIM \u201cpoled pales 3y3 RS SyL punoy pue]| ayy Bulaq SOURAPY pied Avenueg Pue Bulob-uo pulyaq SHON \"Bu\u0131o\u00df", "page": 10, "level": 1}}, {"headings_1": {"content": "Aueniga ZT \"IOA9MOH 1eIISAyd Jequsaon pajeanay \"2]o1du1o9 403921}U09 uo \"IOABMOH DuUaPIAD diusuaumo uo", "page": 10, "level": 1}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00a30S\u00b0Z 6TO\u00b0;9T Ol", "metadata": {"headings": [{"headings_0": {"content": "\u00a30S\u00b0Z 6TO\u00b0;9T Ol", "page": 10, "level": 2}}, {"headings_1": {"content": "payes YIM \u201cpoled pales 3y3 RS SyL punoy pue]| ayy Bulaq SOURAPY pied Avenueg Pue Bulob-uo pulyaq SHON \"Bu\u0131o\u00df", "page": 10, "level": 1}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": ":", "metadata": {"headings": [{"headings_0": {"content": "\u00a30S\u00b0Z 6TO\u00b0;9T Ol", "page": 10, "level": 2}}, {"headings_1": {"content": "payes YIM \u201cpoled pales 3y3 RS SyL punoy pue]| ayy Bulaq SOURAPY pied Avenueg Pue Bulob-uo pulyaq SHON \"Bu\u0131o\u00df", "page": 10, "level": 1}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "os | 0}", "metadata": {"headings": [{"headings_0": {"content": "os | 0}", "page": 10, "level": 1}}, {"headings_1": {"content": "\u00a30S\u00b0Z 6TO\u00b0;9T Ol", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bulpue7 : \u2018Bulsuaorq A\u0131oye\u0131nbau Buipe\u0131\u00dfdn (umg/T'E) snoulwinyg sp\u0131epuels Bulpei6dn -3MINYNYM", "metadata": {"headings": [{"headings_0": {"content": "Bulpue7 : \u2018Bulsuaorq A\u0131oye\u0131nbau Buipe\u0131\u00dfdn (umg/T'E) snoulwinyg sp\u0131epuels Bulpei6dn -3MINYNYM", "page": 10, "level": 2}}, {"headings_1": {"content": "os | 0}", "page": 10, "level": 1}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SS ebusse5 Iqejey dos 0} Jepowwosse BulALIp 4940 Bulsuacl] Buoje SOM 3o EN \u201cpeo. | 4a01YO", "metadata": {"headings": [{"headings_0": {"content": "SS ebusse5 Iqejey dos 0} Jepowwosse BulALIp 4940 Bulsuacl] Buoje SOM 3o EN \u201cpeo. | 4a01YO", "page": 10, "level": 1}}, {"headings_1": {"content": "Bulpue7 : \u2018Bulsuaorq A\u0131oye\u0131nbau Buipe\u0131\u00dfdn (umg/T'E) snoulwinyg sp\u0131epuels Bulpei6dn -3MINYNYM", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UOIPN.NSUOY vogensidai \"PeoJ JARI) SUOM ay\\} JO -BWOJOBOMIN pue oBuo\u00dfnwen jaaei6 pened", "metadata": {"headings": [{"headings_0": {"content": "SS ebusse5 Iqejey dos 0} Jepowwosse BulALIp 4940 Bulsuacl] Buoje SOM 3o EN \u201cpeo. | 4a01YO", "page": 10, "level": 1}}, {"headings_1": {"content": "Bulpue7 : \u2018Bulsuaorq A\u0131oye\u0131nbau Buipe\u0131\u00dfdn (umg/T'E) snoulwinyg sp\u0131epuels Bulpei6dn -3MINYNYM", "page": 10, "level": 2}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "metadata": {"headings": [{"headings_0": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}, {"headings_1": {"content": "SS ebusse5 Iqejey dos 0} Jepowwosse BulALIp 4940 Bulsuacl] Buoje SOM 3o EN \u201cpeo. | 4a01YO", "page": 10, "level": 1}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "metadata": {"headings": [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "offiqeliy (Wp) -opuljng -BSUBSN (W49S\"p) PJepues \npeo woy revo Buljunosoy jo\\} \u00ab=e u \\|. \nYodsue\u0131\u0131 onyseyuy pue SOIIA1IS \n0\\} \\| UONEPUSWLUOISN p a\u0131n ayJ \n\\| \nMm PesiApe i \nI \nMoFPED to provide funds to enable the Ministry pay the Contractors to fast track the constructions. \nIndividual contractors to deliver on the contract timelines as per the terms and conditions of their contracts.", "metadata": {"headings": [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}, [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}], [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}], [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}], [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}], [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}], [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}], [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}]], "page": 10, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) Out of 534 employees, a total 520 (97.37%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \nb) A total of 09 (1.68%) employees on the payroll did not appear for the validation and were categorised as follows; \ne A total 09 employees who were paid UGX.29,700,000 did not appear for validation; 1 was confirmed dead, 6 retired, 1 resigned and 1 was on study leave. \nc) 5 employees were captured as new records as a result of transfers, erroneous deletion from the payroll during migration \u2018\\| from IPPS to HCM and new recruitments. \nThe Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. \n2.2 Validation of Short-term/temporary staff \nI noted that Public Service Standing Orders, 2021 do not provide I advised the Accounting guidance on the management of short-term /temporary Officer to; \nNo Observation Recommendation verified (A) \ncomplete clean Total number of \n144,044,200 payroll is established. employees partially \nverified (B) \nTotal number of 28 16,572,000 \nemployees who \nappeared but were \nnot verified (C) \nThe total number of \nAccounted for \nemployees who did (on payroll) \nnot appear for [D] \nheadcount (no- Not Accounted 18 10,822,781 \nshows) for (Off- \npayroll) [E] \n\\| \nSubtotal \n764 \n1,327,006,947 \n\u2014 \n\\_ \nEmployees who 41 57,140,000 \nappeared \nfor \nheadcount but were \nnot on the payroll - \nNew records (G)", "metadata": {"headings": [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}, [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}], [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}], [{"headings_0": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}, {"headings_1": {"content": "e UMO |DUNO9 suo 31U39 Buipjing 40}0W aPIYyaa sadyjo uoNeIs UOWIYS", "page": 10, "level": 1}}]], "page": 12, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Overall Total", "metadata": {"headings": [{"headings_0": {"content": "Overall Total", "page": 13, "level": 3}}, {"headings_1": {"content": "jo 9 pue pue IAD 4O4 speoy WO 0} ja Jo}", "page": 10, "level": 5}}], "page": 13, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "monthly", "metadata": {"headings": [{"headings_0": {"content": "monthly", "page": 14, "level": 1}}, {"headings_1": {"content": "Overall Total", "page": 13, "level": 3}}], "page": 14, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "positions not approved in the Ministry\u2019s structure. \nreconciliations of the \nObservation \nRecommendation processed through IPPS. \nEnsure that statutory and non-statutory deductions are promptly paid as per the payroll register. In addition, all outstanding arrears should be remitted to the responsible beneficiaries. \nRe-assess the entity's establishment and liaise with the responsible stakeholders with a view to mobilize resources to fill critical positions to enhance service delivery. \nReview the estimates taking into account the estimated employee costs for persons in post and planned recruitments and seek appropriate approval in accordance with relevant policies and", "metadata": {"headings": [{"headings_0": {"content": "monthly", "page": 14, "level": 1}}, {"headings_1": {"content": "Overall Total", "page": 13, "level": 3}}, [{"headings_0": {"content": "monthly", "page": 14, "level": 1}}, {"headings_1": {"content": "Overall Total", "page": 13, "level": 3}}], [{"headings_0": {"content": "monthly", "page": 14, "level": 1}}, {"headings_1": {"content": "Overall Total", "page": 13, "level": 3}}], [{"headings_0": {"content": "monthly", "page": 14, "level": 1}}, {"headings_1": {"content": "Overall Total", "page": 13, "level": 3}}], [{"headings_0": {"content": "monthly", "page": 14, "level": 1}}, {"headings_1": {"content": "Overall Total", "page": 13, "level": 3}}], [{"headings_0": {"content": "monthly", "page": 14, "level": 1}}, {"headings_1": {"content": "Overall Total", "page": 13, "level": 3}}], [{"headings_0": {"content": "monthly", "page": 14, "level": 1}}, {"headings_1": {"content": "Overall Total", "page": 13, "level": 3}}]], "page": 14, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "legislation.", "metadata": {"headings": [{"headings_0": {"content": "legislation.", "page": 15, "level": 1}}, {"headings_1": {"content": "monthly", "page": 14, "level": 1}}], "page": 15, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Continue to liaise with responsible authorities and ensure that staff are confirmed in their appointments after probation. \nEnsure that budget lines for employee costs are allocated sufficient funds and where required, virement and reallocation should follow the established procedures. \nThis meant that almost all planned PDM activities were implemented. \nThe Accounting Officer explained that Ministry is committed to implementing PDM activities and planned to rehabilitate community access roads under the Community Roads Improvement Project. \n3.2 Failure align the MDA\u2019s budget with PDM \n\\\\ \nto \nParagraph 22 of Ministerial Statement on the PDM to Parliament, provides that with the exception of Pillar 3, which would be funded separately, other pillars would continue to be funded under existing arrangements. Accordingly, MDAs must align their plans, interventions and budgets to the implementation of the PDM. \nPara 2.3 of the Governance and Administration Pillar Operations Manual, February 2022, requires PDM Working Groups to review, propose amendments to the Operational Guidelines and respective Pillars Manuals, and to assist in the alignment of plans and budgets of MDAs to the PDM. \nA comparison of the PDM Working Group activity implementation action plan with the entity budget and work plan revealed that the Ministry of Works and Transport budget and work plan activities were not adequately quantified to permit comparison with the action plan in the Pillar 2-Infrastructure and Economic Services Operation", "metadata": {"headings": [{"headings_0": {"content": "legislation.", "page": 15, "level": 1}}, {"headings_1": {"content": "monthly", "page": 14, "level": 1}}, [{"headings_0": {"content": "legislation.", "page": 15, "level": 1}}, {"headings_1": {"content": "monthly", "page": 14, "level": 1}}], [{"headings_0": {"content": "legislation.", "page": 15, "level": 1}}, {"headings_1": {"content": "monthly", "page": 14, "level": 1}}], [{"headings_0": {"content": "legislation.", "page": 15, "level": 1}}, {"headings_1": {"content": "monthly", "page": 14, "level": 1}}], [{"headings_0": {"content": "legislation.", "page": 15, "level": 1}}, {"headings_1": {"content": "monthly", "page": 14, "level": 1}}], [{"headings_0": {"content": "legislation.", "page": 15, "level": 1}}, {"headings_1": {"content": "monthly", "page": 14, "level": 1}}], [{"headings_0": {"content": "legislation.", "page": 15, "level": 1}}, {"headings_1": {"content": "monthly", "page": 14, "level": 1}}], [{"headings_0": {"content": "legislation.", "page": 15, "level": 1}}, {"headings_1": {"content": "monthly", "page": 14, "level": 1}}]], "page": 15, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Manual.", "metadata": {"headings": [{"headings_0": {"content": "Manual.", "page": 16, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 15, "level": 1}}], "page": 16, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The anomaly was attributed to late approval of the PDM Pillar 2 manual which was done after completion of the budgeting cycle for the year under audit. \nFailure to align budgets and work plans to PDM hinders achievement of pillar", "metadata": {"headings": [{"headings_0": {"content": "Manual.", "page": 16, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Manual.", "page": 16, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "Manual.", "page": 16, "level": 3}}], "page": 16, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the pillar 2- Integrated Infrastructure and economic services implementation manual was launched on 1st June 2023 thus the Ministry would mainstream the PDM plans, activities and Budget in the FY", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "Manual.", "page": 16, "level": 3}}], "page": 16, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023/2024.", "metadata": {"headings": [{"headings_0": {"content": "2023/2024.", "page": 16, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], "page": 16, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to ensure that reference is made to the PDM Pillar 2-Infrastructure and Economic Services Operation Manual during future planning and budgeting in order to improve alignment of budgets and work plans to the PDM action plan. \nServices \napproval. The vulnerability index should be utilized at the PDM activity planning", "metadata": {"headings": [{"headings_0": {"content": "2023/2024.", "page": 16, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}, [{"headings_0": {"content": "2023/2024.", "page": 16, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "2023/2024.", "page": 16, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "stage.", "metadata": {"headings": [{"headings_0": {"content": "stage.", "page": 17, "level": 8}}, {"headings_1": {"content": "2023/2024.", "page": 16, "level": 5}}], "page": 17, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,201,635,427", "metadata": {"headings": [{"headings_0": {"content": "8,201,635,427", "page": 20, "level": 3}}, {"headings_1": {"content": "stage.", "page": 17, "level": 8}}], "page": 20, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Older than 2 years but less 2", "metadata": {"headings": [{"headings_0": {"content": "8,201,635,427", "page": 20, "level": 3}}, {"headings_1": {"content": "stage.", "page": 17, "level": 8}}], "page": 20, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "331,548,200", "metadata": {"headings": [{"headings_0": {"content": "331,548,200", "page": 20, "level": 3}}, {"headings_1": {"content": "8,201,635,427", "page": 20, "level": 3}}], "page": 20, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "than 6 years \nI \nOlder than 1 year but less than 8", "metadata": {"headings": [{"headings_0": {"content": "331,548,200", "page": 20, "level": 3}}, {"headings_1": {"content": "8,201,635,427", "page": 20, "level": 3}}], "page": 20, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33,158,380,728", "metadata": {"headings": [{"headings_0": {"content": "33,158,380,728", "page": 20, "level": 3}}, {"headings_1": {"content": "331,548,200", "page": 20, "level": 3}}], "page": 20, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 years \nLess than 1 year old \n28 173,800,613,457 Total 41 215,492,177,812 \nLong outstanding payables, is an indication of inadequate budgeting and the Ministry faces a risk of litigation and payment of penalties (interest) accruing on the payments.", "metadata": {"headings": [{"headings_0": {"content": "33,158,380,728", "page": 20, "level": 3}}, {"headings_1": {"content": "331,548,200", "page": 20, "level": 3}}, [{"headings_0": {"content": "33,158,380,728", "page": 20, "level": 3}}, {"headings_1": {"content": "331,548,200", "page": 20, "level": 3}}], [{"headings_0": {"content": "33,158,380,728", "page": 20, "level": 3}}, {"headings_1": {"content": "331,548,200", "page": 20, "level": 3}}]], "page": 20, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that total declared domestic arrears as at 30\" June, 2023 was UGX.215,492,177,812 out of which arrears worth UGX.63,120,098,312 (29.3%) had been outstanding since Financial Year 2019/20. The long outstanding arrears were under the categories of compensation for Project Affected Persons (PAPs) -Standard Gauge Railway Project, Environment Impact Assessment fees- National Environment Management Authority and Uganda Airlines outstanding bills to Uganda Civil Aviation Authority for Landing, navigation, departure and security services. The New domestic arrears reported in Financial Year 2022/23 were mainly under compensation for PAPS under Standard Gauge Railway project in total of UGX.147,970,242,602 and UGX.4,401,836,898 was for various supplies and services offered to the Ministry. The arrears had remained unpaid due to inadequate budget provision on the domestic arrears item and low releases to the Ministry on the relevant budget item codes.", "metadata": {"headings": [{"headings_0": {"content": "33,158,380,728", "page": 20, "level": 3}}, {"headings_1": {"content": "331,548,200", "page": 20, "level": 3}}], "page": 20, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "33,158,380,728", "page": 20, "level": 3}}], "page": 20, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to: \nPrioritize settlement of the payables to avoid additional costs inform of lawsuits, e \ninterests and penalties courtesy of the creditors. \noe Liaise with MoFPED to secure additional funding to clear the payables. \nLack of land titles exposes the land to the risk of loss through encroachment and fraudulent transfer of ownership to other persons. \nThe Accounting Officer explained that some land sites/road camps were surveyed and the data or coordinates were submitted to respective land offices and put on cadastral sheet while for other sites not yet surveyed, the process was ongoing.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "33,158,380,728", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "33,158,380,728", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "33,158,380,728", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "33,158,380,728", "page": 20, "level": 3}}]], "page": 20, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the Ministry of Lands, Housing and Urban Development and Uganda Lands Commission to have the land surveyed, titled and status of land use established and formally documented. \n6.0 Democratic Republic of Congo Roads \nThe Democratic Republic of Congo (DRC) and the Republic of Uganda agreed to jointly construct and upgrade major roads of Mpondwe/Kasindi-Beni-Butembo (133Km) and Bunagana-Rutshuru-Goma (89Km) connecting the two countries in order to ease business, improve people to people connectivity, improve security and increase trade and investment between them and in the region generally. The two states are jointly meeting the cost of the project up to 40% (20% per State) and the remainder of the cost of 60% is being mobilized by Dott Services Limited. \nFor the year under review, the Republic of Uganda contributed UGX.66,227,731,147 bringing its total contribution for Civil Works to USD 50,974,300 out of the total expected contribution of USD 101,948,600. However, I established that despite making 50% of its contribution, the contractor had only accomplished 17% of the works funded by the Government of Uganda. \nThe contractor and the supervising consultant attributed the slow physical performance to the repetitive blocking of the Contractor\u2019s materials at customs and security concerns on the roads. \nI also noted that there was no record of what the other two parties have contributed \nBy delaying construction, the purpose of the road project is derailed as the roads are meant to improve connectivity between the two countries hence boosting trade. Not keeping record of what each party is contributing may lead to future conflicts within the parties and possible loss on GOU side due lo overpayment \ncommencement date that is contingent on funding (approximately 4 years) from a \navailability under the United Kingdom Export Finance \n(UKEF) and Commercial Loan", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 21, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agreements.", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "schedule, the construction works should have According to the project construction", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "been completed by 31s* May 2021 with an", "metadata": {"headings": [{"headings_0": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}, {"headings_1": {"content": "Agreements.", "page": 22, "level": 3}}], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "operational airport. However, I noted at audit in November 2023 that the works had not yet \nbeen completed the time of \n254,785,794.38 being paid to the main contractor despite funds to the tune of EUR. \nSBC (Uganda) Ltd and UGX.4,501,110,335 and USD. \n2,385,650.95 being paid to the and the available funds being depleted. I also \nnoted that the supervising consultants \nMinistry the intention to demobilize from the Contractor had communicated to the \nsite starting 19\" December 2023. \nreport on the development of the International A review of October 2023 progress \nAirport, revealed that the project required \nInstallation of Air Traffic Management and Supply, Water Supply, Communication Control System, Traffic control tower, Power \nCables, Main Substation Generator, access Road, Fire Fighting \nTrucks, Grooving and Full Meteorological Station, Controlled Circuit Television (CCTV), \nVoice and", "metadata": {"headings": [{"headings_0": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}, {"headings_1": {"content": "Agreements.", "page": 22, "level": 3}}, [{"headings_0": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}, {"headings_1": {"content": "Agreements.", "page": 22, "level": 3}}], [{"headings_0": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}, {"headings_1": {"content": "Agreements.", "page": 22, "level": 3}}], [{"headings_0": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}, {"headings_1": {"content": "Agreements.", "page": 22, "level": 3}}], [{"headings_0": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}, {"headings_1": {"content": "Agreements.", "page": 22, "level": 3}}], [{"headings_0": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}, {"headings_1": {"content": "Agreements.", "page": 22, "level": 3}}], [{"headings_0": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}, {"headings_1": {"content": "Agreements.", "page": 22, "level": 3}}]], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Signs,", "metadata": {"headings": [{"headings_0": {"content": "Signs,", "page": 22, "level": 8}}, {"headings_1": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Marking and Signs among other items. Similarly, \nthe Data, Site Lighting, Runway \nadditional UGX 206 Bn so as to make the airport Ministry requested MoFPED for an", "metadata": {"headings": [{"headings_0": {"content": "Signs,", "page": 22, "level": 8}}, {"headings_1": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}, [{"headings_0": {"content": "Signs,", "page": 22, "level": 8}}, {"headings_1": {"content": "been completed by 31s* May 2021 with an", "page": 22, "level": 1}}]], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operational.", "metadata": {"headings": [{"headings_0": {"content": "operational.", "page": 22, "level": 3}}, {"headings_1": {"content": "Signs,", "page": 22, "level": 8}}], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "attributed to funding shortfalls arising from FIDIC The failure to complete works was \nwhich the contract was based and supply \nchain constrains that arose", "metadata": {"headings": [{"headings_0": {"content": "operational.", "page": 22, "level": 3}}, {"headings_1": {"content": "Signs,", "page": 22, "level": 8}}, [{"headings_0": {"content": "operational.", "page": 22, "level": 3}}, {"headings_1": {"content": "Signs,", "page": 22, "level": 8}}]], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "standards", "metadata": {"headings": [{"headings_0": {"content": "standards", "page": 22, "level": 3}}, {"headings_1": {"content": "operational.", "page": 22, "level": 3}}], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on \nfrom COVID 19 restrictions. \nadversely impacts service delivery. The Ministry also Delayed project implementation cost in \nthe contractor demobilises his equipment risks an increase in the project \ncase \nbefore completion of the project. \nexplained that the Ministry wrote to MoFPED indicating The Accounting Officer \ncompleted activities and uncompleted activities \nthat require additional funds to make the airport operational.", "metadata": {"headings": [{"headings_0": {"content": "standards", "page": 22, "level": 3}}, {"headings_1": {"content": "operational.", "page": 22, "level": 3}}, [{"headings_0": {"content": "standards", "page": 22, "level": 3}}, {"headings_1": {"content": "operational.", "page": 22, "level": 3}}], [{"headings_0": {"content": "standards", "page": 22, "level": 3}}, {"headings_1": {"content": "operational.", "page": 22, "level": 3}}]], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "standards", "page": 22, "level": 3}}], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer to follow up MoFPED and other relevant I advised the Accounting \nfunding in order to fast track the completion of stakeholders to secure the necessary \nbefore the end of contract funding in December 2023. \nworks \nThe Accounting Officer explained that the Academy was trying its level best to hold on the land that was not sold. The following efforts had been made: \na) The Ministry of works and Transport / EACAAA remained with three flats (blocks). One block is housing staff of UCAA, two flats (blocks) are housing EACAAA staff. \\\\ \n\\\\ \n\u2018", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "standards", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "standards", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "standards", "page": 22, "level": 3}}]], "page": 22, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], "page": 23, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Ministry / Academy had secured the land tittles for two plots; one house in the intermediate quarters plot 20 Komoro road and plot 14 Ijala road.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], "page": 23, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 23, "level": 2}}, {"headings_1": {"content": "b)", "page": 23, "level": 2}}], "page": 23, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Ministry /Academy are in a process of titling this land in junior Quarters with a number of junior staff houses.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 23, "level": 2}}, {"headings_1": {"content": "b)", "page": 23, "level": 2}}], "page": 23, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 23, "level": 2}}], "page": 23, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other remaining properties were being followed up. Also to note, the land was previously fenced but the locals stole all the wires and fencing materials.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 23, "level": 2}}], "page": 23, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "d)", "page": 23, "level": 2}}], "page": 23, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "project.", "page": 24, "level": 2}}], "page": 25, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to: \nLiaise with the different stakeholders to fast track the titling of the land for which \u00b0 \ncompensation has been concluded. \ne Institute actions to evacuate PAPs that have reoccupied the land. \n9.3 Delayed Project Implementation \u2014Standard Gauge Railway \nAccording to Paragraph 4.2 of the SGR project document (2016), the railway was expected to become operational in March 2018. However, I noted that by the end of the financial year under review, construction of the Kampala-Malaba route (273km) which is the first phase of the railway construction and is expected to only cover 15.8% of the total proposed project length of 1,724km had not yet commenced. \nDelayed project implementation adversely impacts service delivery and has resulted in escalation of project costs through inflated costs and appreciated compensation valuations with the passage of time. \nThe Accounting Officer explained that the delay to commence construction of the Malaba-Kampala SGR section was because of failure to secure financing from Exim Bank of China as had earlier been planned despite several engagements between GoU and the Bank. However, GoU, through MoFPED was engaging other financers.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "project.", "page": 24, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "project.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "project.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "project.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "project.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "project.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "project.", "page": 24, "level": 2}}]], "page": 25, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue liaising with the relevant stakeholders to ensure that the necessary funding is secured to expedite the project implementation process. \n9.4 Delayed compensation of PAPs \nAppendix 1 (11) of the Guidelines for compensation Assessment under land acquisition (2017) requires that under arbitration, compensation and resettlement, the period from final report approval to payment of compensation awards shall not exceed 6 months. From the review of the Standard Gauge Railway Project status of land acquisition and the final assessment reports, I noted that as at 13th October 2023; 2,200 PAPs worth UGX.159,649,885,792 who were assessed in the period 2016 to 2018 were still unpaid. \nDelayed compensations have led to several re-assessments and revaluations as some PAPs .are rejecting the earlier assessed valucs. This has further increased the compensation value and led to additional administration expenses for re-assessment.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9.5 Re-alignment of the railway line route \nA review of PAPs master list as at 9% November 2023 revealed that SGR has not compensated PAPs located along the railway line route in Mukono Industrial area. A review of meeting minutes from February 2018 for a sample of PAPs in that area revealed that several factories raised concerns regarding the material effects of the proposed railway on their operations. The PAPs requested that the initial route be re- aligned or that SGR compensates them for the full factory spaces and not just the area affected by the railway route (Refer to table 16 below for the PAPs\u2019 concerns in 2018). However, SGR did not arrive at any resolutions with the affected persons. \nTable 16: Concerns raised by PAPs \nS/no Enti Concerns 1 \nModern \nDistillers The factory owner would prefer if the alignment could be shifted Limited \naway from the facility, or if adequate compensation was paid including business loss income to be incurred as a result of being out of production as a new factory is being constructed. \n2 \nViva Holdings Ltd \nThe Company Director requested for compensation of the entire factory if the alignment could not be changed. \n3 \nFruz Batteries Ltd \nThe company owner noted that if the project is to pass where the alignment is marked on the ground, it should consider paying for the entire property on the land as he will not have access to the remaining portion which is outside the corridor. \n4 Abacus \nParenteral The company lawyer indicated areas of concern as follows; Drugs Ltd \ne Anticipated long-term depreciation of the developed property as a direct result of the vibrations resulting from the passage of the railway wagons. \nDamage to the vegetation on the land. \ne \n'e \nDisruption of main water source. \ne Damage to the private road from the highway to the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 26, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "factory", "metadata": {"headings": [{"headings_0": {"content": "factory", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 \nLabel World Limited \nThe company owner is disappointed because he feels the project has frustrated his efforts of doing business in the country. The company also requested full compensation in one instalment and not two instalments as proposed by SGR since they would have to relocate. \n6 \\| Lida Packaging Limited The company director informed SGR that given how the alignment affects the warehouse, the project will have to pay for the entire warehouse block. \n7 \nAmerican \nEmbassy The embassy officials indicated that they would prefer to swap Stores \ntheir land with another location of their choice, which is only possible with approval from the president of Uganda. They also denied full access to the entire property for purposes of compensation assessments. \nAt the time of audit in November 2023, Management was considering the process of", "metadata": {"headings": [{"headings_0": {"content": "factory", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "factory", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "factory", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "factory", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "factory", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "factory", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 26, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "factory", "page": 26, "level": 1}}], "page": 27, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Ministry's ability to continue as a going concern. 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's report. However, future events or conditions may cause the Ministry to cease to continue as a going concern. \nEvaluate the overall presentation, structure and content of the financial statements, o \nincluding the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations. \nI 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. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safegurads", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "factory", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "factory", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "factory", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "factory", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "factory", "page": 26, "level": 1}}]], "page": 29, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "applied.", "metadata": {"headings": [{"headings_0": {"content": "applied.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 29, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that \nnotice during the audit, are in all material respects, in compliance with the authorities which govern them. \nReport on the Audit of Compliance with Legislation \nIn accordance with Section 19 of the NAA 2008, I have a responsibility to report material", "metadata": {"headings": [{"headings_0": {"content": "applied.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "applied.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "applied.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}, {"headings_1": {"content": "applied.", "page": 29, "level": 1}}], "page": 30, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "performed procedures primarily to identify findings fi \nbut not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n12.0 Assessment of the Implementation of Public Financial Management (PFM) System in the Ministry of Works and Transport(WoWT \nPublic Financial Management (PFM) refers to the set of rules, laws, systems and processes used by sovereign nations, to mobilize revenue, allocate public funds, undertake public spending, account for funds and audit results. \u2018PFM systems\u2019 are a series of sub-systems with very different roles, purposes and objectives. A sound PFM is critical for service delivery. \nIn Uganda the PFMA Act 2015 provides for the legal and regulatory framework for the management of: macroeconomic and fiscal Policies; budget preparation, approval; contingencies fund; cash and asset; public debt, grants and guarantees and petroleum revenue. \nI undertook a PFM audit of Ministry of Works and Transport to identify any systemic performance problems and their underlying root causes to facilitate making evidence based recommendations for corrective action. The overall objective of the PFM audit was to assess the effectiveness of the implementation of public financial management system along the whole budget cycle. The assessment was undertaken on the following key PFM Processes: \ne Budget preparation, \no Budget approval, \ne Financial Management & Service Delivery, e Accounting, Reporting & Oversight). \nThe procedures covered forty-six (46) audit/assessment questions using a qualitative. \\_ \nand quantitative tool developed by AFROSAI-E, a regional body for INTOSAI, to \nLD", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}, {"headings_1": {"content": "applied.", "page": 29, "level": 1}}, [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}, {"headings_1": {"content": "applied.", "page": 29, "level": 1}}], [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}, {"headings_1": {"content": "applied.", "page": 29, "level": 1}}], [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}, {"headings_1": {"content": "applied.", "page": 29, "level": 1}}], [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}, {"headings_1": {"content": "applied.", "page": 29, "level": 1}}], [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}, {"headings_1": {"content": "applied.", "page": 29, "level": 1}}], [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}, {"headings_1": {"content": "applied.", "page": 29, "level": 1}}], [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}, {"headings_1": {"content": "applied.", "page": 29, "level": 1}}], [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}, {"headings_1": {"content": "applied.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ke", "metadata": {"headings": [{"headings_0": {"content": "Ke", "page": 31, "level": 2}}, {"headings_1": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}], "page": 31, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1-Macroeconomic Policy, Fiscal Policy and", "metadata": {"headings": [{"headings_0": {"content": "Ke", "page": 31, "level": 2}}, {"headings_1": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I", "page": 30, "level": 3}}], "page": 31, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Strategic Budgeting . Not Applicable eK", "metadata": {"headings": [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], "page": 31, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2-Budget Preparation m 2,9 3-Budget Approval \\| \n3,5 \n4-Financial Management and Service Delivery \n2,9 \n\\| 5-Accounting, Reporting and Oversight \nSource: OAG PFM performance assessment tool results for the FY 2022/2023 \nThe details of the methodology used and the audit results arising from the PFM audit of the Ministry have been included in a separately issued PFM audit report. \n13.0 Procurement and Contract Management \n13.1 Failure to Complete Initiated Procurements - UGX.37,955,632,272 \nSection 15(1) of the PFMA, 2015 provides that \u201cafter approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash-flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament\u201d. \nContrary to the above, a review of approved procurement plans against procurement reports and EGP system status of initiated procurements revealed that 12 planned procurements worth UGX.37,955,632,272 were initiated on EGP but not executed. Non implementation of planned procurements leads to delayed commencement of works which defers service delivery. \nThe Accounting Officer explained that the highlighted procurements under review \nHowever, I noted that the works were not yet complete in November 2023 yet the works should have been completed in October 2020. The incomplete works were attributed to the Contractor\u2019s termination of the contract as per the termination letter dated 7\\*\\* November, 2022. The Contractor cited delayed payments by the Ministry as the reason for termination. \nI also noted that at the time of the termination of the contract, the contract had already expired on 16\" June 2022. \nNon implementation of works is a failure in service delivery and denies citizens access to better services. Further still, the expired contract leaves the Ministry with no legal basis for charging the Contractor for contractual breaches and is a sign of poor contract management.", "metadata": {"headings": [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}, [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}]], "page": 31, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the Contract was terminated by the Contractor on 7\u00b0 November 2022 due to Employer's delay to pay Interim Payment Certificate No. 12 for more than 84 days; and this constituted a fundamental breach of contract according to GCC 59.2(d) for which, the contractor had the right to terminate the contract. Upon receipt of the Contractor's letter of termination, the Ministry sought advice from the Solicitor General in view of the fact that the contract was terminated after the Contract had expired on 16 June 2022. In his response among others, Solicitor General advised the Ministry that the termination was valid. \nRecommendation \nThe Accounting Officer is advised to; \noe Improve contract management so as to ensure that contracts are implemented within the contractual timelines. \nLiaise with MoFPED to ensure that payments for certified works are made within e \nthe contractual timelines. \n13.3 Civil Works For Upgrading of Kafunta-Buwampa Road (9.5KM) \nThe Ministry signed a contract with M/s Abubaker Technical Services and General Supplies Ltd on 7\" April, 2022 for the upgrading of Kafunta-Buwampa Road (9.5KM) linking to Mmp Industrial Park from Gravel to Paved (Bitumen) Standard in Buyikwe District at a contract price of UGX.29,635,856,586. The works commenced on 26\" July, 2022 and were supposed to be completed on 26\" July, 2023. By October 2023, UGX.16,303,883,864 (55%) had been paid to the Contractor. A review of the project", "metadata": {"headings": [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}, [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}], [{"headings_0": {"content": "Strategic Budgeting . Not Applicable eK", "page": 31, "level": 3}}, {"headings_1": {"content": "Ke", "page": 31, "level": 2}}]], "page": 32, "document_name": "Ministry of Works and Transport (MoWT) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Mitooma District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Mitooma District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..561c52c40170ee8f04aaf025dabed000f7099ec9 --- /dev/null +++ b/reports/chunks/Mitooma District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MITOOMA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 1, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nTable OP Cer innen \ni ran erg TE LEG, \n2 2 1 2 EEE \u00c4, \na \n1 un \nI SRO] Seles) (IETS \nif een \nL.O Implementallen sine Abpr\u00f6ved Budget \n1 \u201eeu nennen \n20 Management arte Govanmment Salay Pyn\\| \n9 nnnnnnene", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 1, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEER", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 2, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EMPHASIS OF MATTER \n12 une \n3.0 \nChange in Accounting Treatment for Non-current Assets... 12 \nTEE \n12 EEE TEE \n4.0 Implementation of Key Government Grants/Programmes ......unnnnnnennenen 12 4.1 District Rural Water Supply and Sanitation Conditional Grant..................ennn 13 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Progran........................ 14 \n= Edlieatian Development: Tat \n16 una desnmnanovannnanxrancomminvaneamenccouen \nee 17 \n4.5 Transitional Development Ad Hoc Grant-Health \n20 .........cccccccsssscsssesssssessssssssssssesesessesseeeees \n4.6 Youth Livelihood Programme Recoveries to Date \n22 .........ccccccscscssssesssesesssssesesesestesasaseeeree \n4.7. Uganda Women Entrepreneurship Programme (UWEP) Recoveries to date. \n23 ................. \nPee Regisiratlen ard Ting af lad \n24 nn u \nOT EIER IUFORPIR LEN 24 ng \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........c.cccccscscsesteseseereons 24 \nAUDITOR'S RESPONSIBILITY FOR THE AUDIT OF- FINANCIAL STATEMENTS \n25 anna... \nOTHER REPORTING RESPONSIBILITIES 26 a EEE \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccsssssssssscsseecesereeesteees 26 \nList of Acronyms \nDistrict Local Government \nGovernment of Uganda \nHuman Capital Management System \nINTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority LLG \nLower Local Governments \nLR Local Revenue \nMoES Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development \nMoLG \nMinistry of Local Government \nNAA \nNon-Tax Revenue \nProgram Budgeting System \nProcurement & Disposal Unit \nPPDA \nUGX Uganda Shilling \\|URF \\| Uganda Roads Authority USMID \nUganda Support to Municipal infrastructure Development Uganda Women Empowerment Project \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL nn", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 2, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- =.", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 4, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF MITOOMA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Mitooma District Local Government, which comprise the Statement of Financial Position as at 30\u2018\" 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 Mitooma District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 4, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. Iam independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, 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 Mitooma 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 the enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Mitooma District had a budget of UGX.52,696,980,555 out of which UGX.50,813,215,516 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 2, "level": 4}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 4, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "BEER", "page": 2, "level": 4}}], "page": 5, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget UGX % 1 25,408,970,114 25,408,970,114 \n52,696,980,555 50,813,215,516 96 \nOut of the total warrants of UGX.50,813,215,516, I reviewed expenditure on activities/outputs worth UGX. 41,344,301,012 (81.37%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "BEER", "page": 2, "level": 4}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "BEER", "page": 2, "level": 4}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "BEER", "page": 2, "level": 4}}]], "page": 5, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S Details \nActual expenditure Cumulative Cumulative n (UGX) Actual % age out of \nWage expenditure (Payroll 22,463,977,786 audit/FS-audit \nTheme area-PDM expenditure \nexpenditure total warrants 22,462,168,916 \naudited 77,448,500 22,539,617,416 Focus area-Microscale \nirrigation projects 255,515,000 22,795,132,416 Focus area-Transitional \ndevelopment grant - Health \n7,420,000,000 \nAdhoc \n30,215,132,416 5 Focus area-UGIFT \n(Infrastructure) 2,912,311,455 33,127,443,871 6 Focus area-Water development \ngrant (Piped water, and Rural \n290,890,155 \nwater and Sanitation grant) \n33,418,333,226 7 Outputs/activities under \n297,398,000 \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the District Local Government planned to I \nadvised the collect local revenue of UGX.18,580,000. However by the end of the year, only Accounting Officer to UGX.418,486,660 had been collected representing 99.98% performance. The conduct \na summary is in the table below and the details are in table a", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "comprehensive", "metadata": {"headings": [{"headings_0": {"content": "comprehensive", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Source Approved budget Actual Collections Variance revenue assessment to enable the council Revenues a a \"204,118,877 \\| \n204,200,000 \nset realistic revenue Non-Tax 214,380,000 214,367,783 12,217 targets for the Revenues subsequent financial \\|\\_\\| Total Revenue 418,580,000 418,486,660 93,340 years.", "metadata": {"headings": [{"headings_0": {"content": "comprehensive", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The District Local Government under collected revenue from LST, other I further advised the property income and miscellaneous revenue which is commendable Accounting Officer to performance, however, there may be an indication that the local revenue identify new revenue targets set were low compared to the entity\u2019s revenue potential. Refer to sources to maximize Appendix 1. \nthe revenue potential of the District aimed Low Local Revenue targets denies the District its ability to maximize its at \ncontinuous revenue potential that could facilitate the improvement of service delivery. \nimprovement of local revenue \n. \nThe Accounting Officer attributed this to recovery of business from post \nCovid19 era. \nPerformance of GOU warrants \nThe District had an approved budget of UGX.52,696,980,555 from the various I \nadvised the programmes out of which UGX 50,813,215,516 was warranted resulting in a Accounting Officer to shortfall of UGX.1,883,765,039 representing 96% performance. \nensure that the affected activities are The performance of warrants from each of the programmes from which the rolled over to the entity was allocated funds is shown in the table below; \nnext budget for", "metadata": {"headings": [{"headings_0": {"content": "comprehensive", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "comprehensive", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "comprehensive", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "comprehensive", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], "page": 6, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme Approved Warrants Variance Budget (UGX) (UGX) (UGX) \n39,774,573,596 38,288,997,401 1,485,576,195 Management \nGovernance & 1,415,401,361 1,361,579,749 53,821,612 Security \nTourism 1,056,000 1,056,000 0 \nNo Observation asians + Recommendation Public Sector \\| 4,687,165,400 4,579,310,722 107,854,678 98% \nTransformation \nTotal 52,696,980,555 50,813,215,516 1,883,765,039 96% \nThe UGX 1,883,765,039 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nN Programme Amount not Activities Purpose and", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}, [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}]], "page": 6, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. warranted not impact of the /partially unimplement implement ed activity \ned \n1 Infrastructure and \n5,425,016 Partially The \nservice development implemente construction of d \nthe District face remained incomplete and \\_ un received URF \n2 Natural resources, \n188,720,000 Monitoring Limited Environment, Climate \nof swamps monitoring of change, Land and \nand the swamps water \nencouragin and tree \ng tree planting planting \n3 Population, health, 1,485,576,195 Partially Limited safety management \nimplemente monitoring and \nd supervision of on-going \nEu project I TOTAL \n1,679,721,211 \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], "page": 7, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Result Based Financing activities, \nConstruction of the District face remained incomplete. e \ne Roads and bridges were not improved. \nThe Accounting Officer explained that this was due to budget cuts which lead \nto failure to release all Road funds and Result Based Financing Funds. Also \nthese activities are prioritized in 2023/2024 and 2024/2025 budgets and the \ndistrict has continuously engaged the relevant Ministries to fund the budget for \nbetter service delivery. \n1.3 Utilization of Warrants \nOut of the total warrants of UGX. 50,813,215,516 availed during the year, I \nadvised the UGX. 49,908,036,565 was utilized by the entity resulting in unutilized warrants Accounting Officer to of UGX 905,178,951 representing utilization of 98% as shown in the table ensure that all \nObservation en Recommendation Development 515,372,965 515,370,420 \nplan \nimplementation \nIntegrated 3,444,208,608 3,444,208,608 0 100% transport \ninfrastructure \nand service \nNatural 749,534,119 749,534,117 2 100% resources, \nEnvironment, \nClimate change, \nLand and water \nPrivate Sector 42,410,020 42,410,020 0 100% Development \nPublic Sector 4,579,310,722 4,577,759,954 1,550,768 100% Transformation \n50,813,215,516 49,908,036,565 905,178,951 98% Source of information is PBS. \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under-utilization of warrants \nProgramme Warrants not Activities Reason for the Utilized affected by underutilizatio the under n of warrants \nHuman Capital 804,381,439 \u2019 \n\u2019", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}, [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 6, "level": 1}}]], "page": 7, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "utilization\u201d", "metadata": {"headings": [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], "page": 8, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "These are all Management UGIFIT projects (UGIFIT), \nand it was due Agro 99,229,617 Micro-scale to delayed t \nt \nindustrializatio irrigation completion, n \nequipment set partial delivery up for 4 farmers of \nmedical on 8 acres of equipment\u2019s and land \ndelayed Public Sector \n1,550,768 Mobilization of completion of Transformatio \nCommunity to the Seed School. n(UGIFIT) \nimplement \ngovernment \nprogrammes \nAs a result of failure to utilise warrants; \ne The retention was not paid.", "metadata": {"headings": [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}, [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}]], "page": 8, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\+ No Observation = \na \u00bb Recommendation assessed in regard to achievement of planned results. This requires the parameters \nof Accounting Officer to be assessed on the extent to which annual key indicators \nin performance indicators and targets are achieved for key projects and/or quantification. programs. \nIn addition, the I reviewed the approved work plan and sampled 4 outputs with a total of 6 Accounting \nOfficer activities. I noted the following; \nshould engage e 0 outputs with O activities had clear performance indicators and targets. \nMoFPED to include e 4 outputs with 6 activities did not have clear performance indicators and the \nmissing targets as summarized in the table below and detailed in Appendix 2. \nparameters in the system for effective Table showing performance indicators and targets \nplanning in LGs. Category of \nNo of No. of No of Expenditure % \noutputs \nactiviti Activitie activitie Amount Quanti \nes in s with s \nficatio \nthe clear without n of \noutput perform clear output \ns ance perform s \nindicato ance \nrs and indicato \ntargets rs and \ntargets \n320022- 3 0 3 6,769,300,000 \nImmunization \nServices \n000006-Planning 1 1 0 1 7,700,000 \nand Budgeting \nservices \n010015- 1 1 0 1 12,000,000 \nExtension \nservices \n260002-istrict 1 0 1 640,000,000 \n, \nUrban and \nCommunity \nAccess Road \nMaintenance \n7,429,000,000 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the PBS which is used to prepare the work plans had been modified and was being used for the first time with a number of challenges including missing parameters of indicators quantification in the system. In addition, management was not guided properly on what to do other than meeting the deadline of submission. In the meantime, the planners were trained this November 2023 on how to include quantification of outputs and an improved work plan is expected. \nI informed the \nOfficer that the matter would be \nto the \nNo Observation Recommendation ee", "metadata": {"headings": [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}, [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "utilization\u201d", "page": 8, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}]], "page": 9, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "with]", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets \nshould follow up \nNo of No. of No of No of \nMoFPED for the swept Category No. of activities Activities activities activiti Expenditure \nfunds to be re-voted. of outputs : the fully partially es not Amount (UGX) \noutputs assessed in implemen : implemen ; implem ; \noutputs \nented \nimp lemen \n1,319,465,999 ted \nPartially \nimp jenen \n16,114,423,338 ted \nimplemen \nted 2 670,000,000 \n17,933,000,000 \nParti al/Non-implementation of planned activities implies that the expected servi ces to the beneficiary communities\u2019 were not attained. For example, Mitooma DISTRICT LOCAL GOVERNMENTdid not implement or partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}, [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}]], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Supply and installation of medical equipment for Ryengyerero and Nyakishojwa HCIIIs \nQi Bitereko HC 111 Upgrade To HC 1V \nConstruction Of Rutookye/Bitereko Hc 111 \nOS Mitooma Hc IV Upgraded to Hospital. \nMicro-scale irrigation equipment set up for 3 of 4 farmers on 8 acres of land", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "a Rehabilitation of Kizinda-Rutookye-Bitereko-Rwempumgu 27.9 Km Rd and Kisiizi -Kiyanga 19.1Km Rd", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Construction of 2 in one staff house at Mayanga HC III\n8. Construction of Kitojo Seed School-Kashenshero s/c 9 Kigyende Hc 111 Construction Of Maternity \n.", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1 0. Completion of Upgrade of Nyakishojwa and Ryengyerero HC II's to HC III's \n", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}, [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}]], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Construction of Bitereko Skilled Centre\n12. Rwoburunga Seed Sec School", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refe r to Appendix 3 for details \nThe Accounting Officer explained that; \nProjects managed by UPDF and UGIFT contracts posed unique implementation challenges especially delayed works\u2019 completion. \nFor Kigyende Hc 111 construction had challenges of site reallocation \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 Focus Areas \nI reviewed Seven (7) out of nine (7) activities in Six (6) focus areas with a total expenditure of UGX 5,364,950,165. Below is a summary of my findings details are in the respective Focus area para\u2019s. \nN Programm Activity details Focus Total Summary of Audit \no. \\|e \narea expenditure findings (Time, conclusion (UGX) \nQuality, \nQuantity, Cost \nand \n12-HUMAN Supply and CAPITAL installation of DEVELOPME medical equipment 1 \n\"INT for Ryengyerero and Nyakishojwa HCIIIs \nFunctionality) \nUGIFT \n360,000,000 At the time of the Delayed inspection on delivery of 30/08/2023, only hospital \n69% of the equipment equipment\u2019s were delayed access delivered of services to", "metadata": {"headings": [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}, [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}], [{"headings_0": {"content": "with]", "page": 10, "level": 2}}, {"headings_1": {"content": "utilization\u201d", "page": 8, "level": 3}}]], "page": 10, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ml", "metadata": {"headings": [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}], "page": 11, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "people. 12-HUMAN Kigyende Hc 111 Transition 670,000,000 At the time of No services CAPITAL Construction Of al \ninspection on from maternal DEVELOPME Maternity developme \nNT \nnt grant - \n2 . \nHealth \nAdhoc \n30/08/2023, no ward are works had started being used yet full payment since patients was made and the are referred to contract period of Mitooma \n6 months had HCIV. expired \nAgro- 123 Irrigation Micro 255,515,000 At the time of Non- industrializat systems established scale \nion in lower local irrigation \ninspection 30/08/2 implementatio 2023, works had In of 1 site 3 Governments \nbeen completed delayed access . however to targeted one \ndemo firm was not services and worked on. \nwas due to political interference. 12-HUMAN Construction of Education 3,500,000,000 At the time of No services to CAPITAL Bitereko Skilled grant - \ninspection on the community DEVELOPME Centre Former 30/08/2023, due to delayed NT \nSFG (HoC) \nconstruction was completion of still at ground works. \nof. extension \nwere provided, community... \\_ \\_\\|, \n= workers, extension \nhence activity well \nworkers training done \n09- \nRoad maintenance URF \nINTEGRATE of 120kms \n238,716,000 At the time of the Services Audit delivered well D to the 7 TRANSPORT community. INFRASTRU \nCTURE AND \nSERVICES \nTotal \n5,364,950,165 \nThe Accounting Officer explained that;", "metadata": {"headings": [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}, [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}]], "page": 11, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe Projects managed by UPDF and UGIFT contracts posed unique implementation challenges especially delayed works\u2019 completion. \ne For Kigyende Hc 111 construction had challenges of site reallocation which delayed works to kick-start. \ne For Kitojo seed school, the contract was still running and works on going as per attached report. \noc The supplier delivered half of the equipment ordered and, it was in the last days to completion of the Financial Year. Therefore the district could not get another supplier. However, the remaining equipment were recently delivered. o For Micro scale Irrigation, because there was a seed school in the neighbourhood of the intended project, The district Executive Committee realized a school would serve better and therefore advocated for change of the project to the seed school, and this called for seeking guidance from the relevant ministry, whereby the district is waiting for a response. \ne For Kizinda-Rutookye road and Kisizi-Kiyanga road was due to delay by Ministry of Works (the Contractor) to start on the works resulting from delays in the release of the funds to the district. \nRecommendation \nI advised the Accounting Officer to ensure that the projects are completed in the Financial Year 2023/2024. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against for additional funds to cater for", "metadata": {"headings": [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}, [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}]], "page": 12, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mitooma District Local Government-had-a wage budget of UGX.22,463,977,786, out of which UGX.22,462,168,916 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 \nUtilization of the Wage Budget \nThe District Local Government had an approved wage budget of I advised the Accounting UGX.19,279,604,004, and obtained supplementary funding of Officer ensure that are UGX.3,184,373,782 resulting into a revised wage budget of received funds are UGX.22,463,977,786 which was all warranted. \nutilised to avoid having Salary arrears. \nOut of the total warrants, UGX.22,462,168,916 was utilized by the \nDistrict Local Government resulting in un-utilized warrants of \nUGX.1,808,870 representing utilization of 100% as summarized in \nthe table below; Details in appendix 4. \nApprove Supplem Warrant Payment Unspen d entary \ns UGX. s UGX. Bn t Budget UGX. Bn Bn Balance UGX. Bn UGX. Bn \n3,184,373, \n1,808,87 782 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1,808,870 \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,891 employees on the IPPS payroll of which I advised the Accounting 1,806 (95.5%) were fully verified, 22 (1.16%) partially verified, 5 Officer to undertake the (0.26%) not verified, and 58 (3.1%) did not show up. \nfollowing; \nShould use the In addition, 16 individuals had not accessed the payroll by end of \nverified payroll as a June, 2023. These were captured as new records in my basis of updating determination of the District wage bill. \nmonthly payrolls for paying employee The following observations were made; \nemoluments.", "metadata": {"headings": [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}, [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}], [{"headings_0": {"content": "ml", "page": 11, "level": 2}}, {"headings_1": {"content": "with]", "page": 10, "level": 2}}]], "page": 13, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engage", "metadata": {"headings": [{"headings_0": {"content": "Engage", "page": 13, "level": 3}}, {"headings_1": {"content": "ml", "page": 11, "level": 2}}], "page": 13, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the a) Out of 1,891 employees who were on the Mitooma District \nconcerned Service payroll by June 2023, 1,806 (95.5%) appeared for the validation \nCommissions and exercise and presented all the pre-requisite documents to obtain minute", "metadata": {"headings": [{"headings_0": {"content": "Engage", "page": 13, "level": 3}}, {"headings_1": {"content": "ml", "page": 11, "level": 2}}], "page": 13, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional component)", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 2}}, {"headings_1": {"content": "Engage", "page": 13, "level": 3}}], "page": 16, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Piped Water Sub-Grant (UgIFT component \nRetention for phase 1 \n1 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 2}}, {"headings_1": {"content": "Engage", "page": 13, "level": 3}}, [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 2}}, {"headings_1": {"content": "Engage", "page": 13, "level": 3}}], [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 2}}, {"headings_1": {"content": "Engage", "page": 13, "level": 3}}]], "page": 16, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 2}}], "page": 16, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll the program funds were received during the year spent in line with the District e \nstrategic goals \nAll the 3 projects implemented were in the approved work plan with proof of land e \nownership consent of land. \n\u00a9 All constructed projects/water facilities were captured in the District register. 0 Monitoring was undertaken. \n00 \n\u201cThe deadlines for submission of Quarter one report is 10th October, Quarter 2:-10th - January, Quarter 3: 10th April and 10th July for Quarter four. \nSubmission of quarterly reports \n. \nI noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails Deadline for Actual date of Comment submission \nsubmission \n1 Quarter One 10\" October, 2022 28/10/2022 Delayed \n2 uarter Two 10\" January, 2023 16/03/2023 Delayed \\| 3 uarter Three 10% April, 2023 12/04/2023 Delayed \n4 Quarter Four 10\" July, 2023 27/07/2023 \\| Delayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 2}}]], "page": 16, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the anomaly and added that going forward an improvement and timely submission would be made. \nRecommendation \nI advised the Accounting Officer to ensure that these reports are submitted in their required timelines. \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) Developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiIFT Program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nMitooma District budgeted and received UGX.3,167,826,455 to the implement the programme. The following activities were undertaken; \nSN Activity \nPlanned Actual \n4.2.1 Positive observations - ae riereereni", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ara", "metadata": {"headings": [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}], "page": 18, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted the following areas \nhad performance; \nFunding and absorption of UGIFT funds \no The entity budgeted and received UGX.3,167,826,455100% funding. \nI noted that the entity had a no-objection of planned investments from MOH. o \noe A review of the budget allocations of the Health development activities revealed that there were proper budget allocations for upgrade and new construction activities. \no I observed that the District had land titles for UGIFT projects worth UGX.3,167,826,455 implemented. \no A review of procurement files revealed that the 6 projects were implemented as per the PPDA guidelines. \no A review of expenditure vouchers revealed that all the funds utilized was fully unaccounted with completion certificates and other supporting documentation. \noe Physical inspections of 1 project(construction of 2 in one staff house at Mayanga HC III) implemented revealed that it was completed and currently utilised. \n4.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.2.2.1 Funding and Absorption \nOut of the approved budget of UGX.3,167,826,455, the district received UGX.3,167,826,455 (100%). Out of the received funds, UGX.2,301,684,450 (73%) was spent, thus leaving UGX.866,142,005 unutilized. Details are in the table below; \nApproved Funds Warrants/ Expenditur Unspent budget (UGX) released Release e (UGX) (UGX) (UGX) \n(UGX \nCapital 3,167,826,455 3,167,826,455 3,167,826,455 \\|2,301,684,450 866,142,005 73 development \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are not or partially implemented like Completion of Upgrade of Nyakishojwa and Ryengyerero HCIIs to HC III's not implemented and Supply of Installation of Medical Equipment\u2019s for Ryengyerero & Nyakishojwa HCIII's", "metadata": {"headings": [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}, [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe Upgrade of Mayanga HCII to HCHI phase 2, the contractor completed the works the last days to the end of the financial year when the funds were already swept back to the consolidated fund. \noe Construction of Kitojo Seed School-Kashenshero s/c works were going on normally and within the contract period but funding was swept at the end of the financial year, reports of current status are attached. \no Micro Scale Irrigation were completed and commissioned on 16/11/2023 but funds were swept back to the consolidated fund. The district has requested that all UGIFT funds which were swept back should be re-voted to the District and were still waiting for a response from MOFPED.", "metadata": {"headings": [{"headings_0": {"content": "ara", "page": 18, "level": 2}}, {"headings_1": {"content": "quality.", "page": 17, "level": 1}}], "page": 19, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], "page": 19, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to enhance supervision mechanisms of the service providers and construction works to expedite the completion of the above projects. \n4.3 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.5,000,000,000 for the Construction of Bitereko Skilled Centre and Rwoburunga Seed Sec School. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas were management had commendable performance; \noe All the budgeted funds of UGX.5000,000,000 was received by the District. \no A review of the entity work plans, budgets, progress reports and procurement records revealed that the entity spent funds on eligible activities. \noe I observed that Project Management Committees and Procurement Committees of 2 Projects sought guidance from the district specialists for both contracts. Inoted that both Projects had contract managers appointed from user groups or oe \nsector specialists and were reviews by the Internal Auditor. \noe I noted there were no misclassification of education grant transferred to the District. \nCentre \ndelayed service delivery. \\| \nStart \ndate \n20/01/2023 \nEnd \n31/12/2023 \nConstruction \n1.5 At the time of inspection, the There is delayed construction Rwoburunga Seed \nworks were at the beginning as the agreed MoU date Sec School \nstages. \nexpired but not renewed. Start \ndate 20/01/2023 \nEnd 20/01/2023 \nThe Accounting Officer explained that there was delay by the UPDF to start on the projects works hence delayed completions of the projects. \nRecommendation \nI advised the Accounting Officer to follow up that all the projects are completed as per the terms of the MOU. \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the Central Government through UGIFT and farmers through co-funding. \nMitooma District budgeted and received UGX.255,515,000, (100%) to implement the following activities.(Under rollout or pilot) \nCategory Activity Planned Actual quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ara", "page": 18, "level": 2}}]], "page": 19, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "el 1", "metadata": {"headings": [{"headings_0": {"content": "el 1", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 20, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital Development (micro scale \\| \nComplementary services Mobilization of farmers \nFarm visits 148 \\| 150 EOI 296 296 \\_\\| Awareness raising 12 LLG \noe I noted that the outputs for complementary\u2019 activities\u2019 were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also prepared as required. \noe It was noted that the supplier offered training and technical support to the farmer during the warranty period. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "el 1", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "el 1", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "el 1", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "el 1", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 20, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], "page": 21, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total program receipts of UGX.255,515,000, UGX.160,018,064 (63%) oe \nwas utilized by the entity at the time of audit resulting into unspent balance of UGX.95,496,936 (37%). Details are in the table below. \nItem Revised Warrants/ Total expenditure (as Variance % \nbudget Release per payment file) absorpti on \n(D/B)\\*1 D= = (B-C) \n(B- \n00 \nQi 0 0 0 0 0 Q2 127,757,500 127,757,500 80,009,032 47,748,468 63% Q3 127,757,500 127,757,500 80,009,032 47,748,468 63% \nQ 4 \n0 0 0 0 0 \nTotal 255,515,000 255,515,000 160,018,064 95,496,936 63% \nI undertook inspection.-on the (30/08/2023) to ascertain the extent of service delivery and noted that the District had installed 3 demo sites out of the 4 planned demo irrigation equipment of which 3 had been fully implemented while 01 had not been implemented as shown in Appendix 6. \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the district did not have a technical senior and therefore this \n", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}, [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}]], "page": 21, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Farmer awareness raising will be based on a communication-strategy and user- friendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. oe \nFarmer's co-funding are budgeted, managed and accounted for using Government systems. \noe The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \no The supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period e \nand offers technical training & support to the farmer.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], "page": 22, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I reviewed the implementation of the micro irrigation program and made the following observations; \nDelivery of irrigation equipment \nParagraph 4.1.3 sub-section (c) of the grant, budget and implementation Guidelines- Micro Scale Irrigation, 2020 requires that the approved farmer deposits the co- payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. Therefore, the farmer contribution is deposited on the respective LG General Fund Account. A special code is provided by the Accountant General in the LG budget on the request of MAAIF to ensure that the funds are earmarked for micro scale irrigation (this identifies the contribution as part ofthe LG revenue). \nI noted at the time of audit that 3 out of 4 planned irrigation equipment for demo had been delivered to selected farmers and none had paid co-payment funding as shown in the Appendix 7. \nFailure to deliver the required irrigation equipment affects service delivery and benefits of the demo farm to the end beneficially. \nThe Accounting Officer explained that there was a seed school in the neighbourhood of the intended project, the district Executive Committee realized a school would serve better and therefore advocated for change of the project to the seed school, and this called for seeking guidance from the relevant Ministry, whereby the district is waiting for a response. \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}, [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}], [{"headings_0": {"content": "following;", "page": 21, "level": 1}}, {"headings_1": {"content": "el 1", "page": 20, "level": 1}}]], "page": 22, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}], "page": 23, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was advised to collaborate with the political stakeholder and ensure government projects are implemented as planned. \niii. Inspection of service delivery projects implemented in FY 2022/23 \nI sampled 01 irrigation demo site with a total expenditure of UGX.23,861,960 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 noted. The following were observed; \nSN Activity \nDetails of findings (Time, Quality, Quantity, Pictorial Evidence \\| \\| \nCost and Functionality) \n1 Water pump, e Delivery and installation had been done and 5000ltr tank, functioning. \nsprinklers, water \ndrag hose, Solar \npanel, water drips \ne The certificate of completion had been issued and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "following;", "page": 21, "level": 1}}]], "page": 23, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "an es", "metadata": {"headings": [{"headings_0": {"content": "an es", "page": 23, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 23, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payments to the supplier had been made. \nOne of the installed Associated Design & \ne Fair work had been done and there was no Sprinklers. \nBuild Engineers LTD \ncomplaint from the farmer. \nContract \n\\+ Training of the Farmer was done. ena \nUGX. \n23,861,960 \nManagement \nAmount paid by \nExplained that this was due to delayed completion, inspection \ndate: \nwhich was completed after the Financial year closed.", "metadata": {"headings": [{"headings_0": {"content": "an es", "page": 23, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}, [{"headings_0": {"content": "an es", "page": 23, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "an es", "page": 23, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "an es", "page": 23, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "an es", "page": 23, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], [{"headings_0": {"content": "an es", "page": 23, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}]], "page": 23, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 23, "level": 4}}, {"headings_1": {"content": "an es", "page": 23, "level": 4}}], "page": 23, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that; \no At Kigyende HC 111, there was change of site which caused unnecessary delays of works to start. Currently, the works are at slab level. \no Relatedly, the delays at Rutookye Hc 111, were caused by land acquisition conflicts, which have been settled and construction works are now on going and the project is now at roofing level. \no Full advance payment to UPDF was made based on the request made by Ministry of Defence so as to commence on the works. \no Works did not commence not until the district transferred funds. Since MOD was a government entity as well, we transferred the funds. \no For delayed works the district engaged UPDF on the issue and also wrote warning letters", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 23, "level": 4}}, {"headings_1": {"content": "an es", "page": 23, "level": 4}}], "page": 25, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}], "page": 25, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up on the implementation of these projects by ensuring constant monitoring and engagement with the contractor as per the terms in the MOU. \noe -~ Out of UGX.1,225,185,500, disbursed -to-- groups, only UGX.373,112,033 (30.5%) had been recovered by 30\" June 2023, implying that UGX.852,073,467 (69.5%) remained outstanding without including the 5% sir charge. See details in appendix 9(a). \nIt was observed that 33 YLPGs received funding but were non-existent and \u00b0 \nhad not made any single repayment to the District recovery account. There is a risk that a District failing to recover UGX.295,810,00 disbursed to these groups. This does not include the UGX.44,126,396 that arise from 5% service fees. See details in appendix 9(b). \nFailure to repay in a timely manner implies that other eligible groups are unable to access the funds since this is a revolving fund as evidenced by lack of funding in the current financial year. \nThe Accounting Officer explained that YLP projects suffered post Covid 19 effect and some group members disintegrated. Some projects failed. However, recovery mechanisms are being enhanced through warning letters, arrests, enhanced monitoring; we have also integrated work plan to provide for stakeholders and make recovery of the funds from Youth projects. With enhanced efforts some recoveries have been made as evidenced by the bank statement. The district will continue to engage the Ministry of Gender, Labour and Social Development for support. \nRecommendation \nI advised the Accounting Officer to follow up with the Ministry of Gender to provide the required monitoring funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}]], "page": 25, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.7 Uganda Women Entrepreneurship Programme (UWEP) Recoveries to date. \ni) Delayed Collections. \nI noted that the district recovered UGX.197,628,900 (%) out of the expected disbursed amount of UGX.580,626,933, leaving an outstanding amount of UGX.382,998,033 (73%) exclusive of service fee. See details in appendix 10 (a). \nii) \nThe unrecovered UWEP funds have since attracted a 5% service fee of UGX. 39,702,867 since arrears are over one year. \niii) Non Recoveries: \nI noted that 11 UWEP\u2019s received funding but have not made any single repayment to the district recovery account. There is a risk that a district may never recover UGX \nfrom these \n4.8 Registration and Titling of Land \nI. Titling and Transfer \nSection 49 (c) of the Land Act, Cap 227, states that the Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. \nThe entity had 78 pieces of land measuring approximately 235.6533 hectares at the reporting date. I noted the following; \nA review of the Land held by the entity revealed that the entity did not have Land titles for 104 pieces of land measuring approximately 183 hectares. As shown in Appendix 11 refers. \nA review of rewards the land held by the entity revealed that the entity did not have need to transfer Land titles as they did not purchase any land from individuals or", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "es", "page": 23, "level": 4}}]], "page": 26, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "companies.", "metadata": {"headings": [{"headings_0": {"content": "companies.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 27, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the District lacks sufficient funds for all Land and register 15 pieces of land.", "metadata": {"headings": [{"headings_0": {"content": "companies.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 27, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}], "page": 27, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer budget for this process on phased basis. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \napplicable, matters: affecting ability to deliver its mandate for the foreseeable-future; unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}], "page": 28, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe I sampled 10 SACCOs and noted that all the sampled SACCOs were registered under the Cooperative Societies Act. \noe I sampled 10 SACCOs within the entity and noted that; 10 SACCOs held their general meeting. In 10 SACCOs, a leadership vetting committee was elected and inaugurated. In 10 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved, including the minutes and agenda.10 PDM SACCOs had training of the PDM SACCO members during the meeting. \n[noted that 10 PDM SACCOs sampled operated with a fully constituted Board. I oe \n. also reviewed the personal files of the members of the board and observed that they filled in expression of interest forms prior to being elected board members. \nI noted that 1,825 Enterprise groups in 77 PDM SACCOs were registered by the eo \nCommunity Development Officers at the Sub County as Community Based Organizations (CBOs). \ne I noted that all parishes carried out wealth ranking during identification of subsistence households. \nI reviewed loan files and noted that 10 sampled beneficiaries in 6 Parishes who oe \naccessed loans before 5\" June 2023 were selected through the PDMIS. \noe JI noted that 10 sampled beneficiaries received UGX. 8,300,000 which was the required amount of UGX.8,300,000 indicated in the SACCO records leading to accountability for PRF disbursement of UGX.8,300,000. \n5.1.3 Areas of improvement \nParagraph 3.4 of the Implementation \u2018Guidelines for PDM, 2021 provides that the PDC shall be critical in identifying and prioritising social services required at parish level and share the priorities for approval and consolidation at the Sub County and district level. \nA review of the District budget and work plans revealed that no priorities were received from 13 Sub Counties and 5 Town councils. \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 since it was the first year of implementation, PDM started with conflicting guidelines and the implementers kept waiting for streamlined guidelines. Proper guidelines were received after budgeting and approval of work plans. However, priorities from the sub counties have now been incorporated in the work plan.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "companies.", "page": 27, "level": 1}}]], "page": 30, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 31, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ Town councils are incorporated in the district budget and work plans. \nb) Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 73 out of 77 PDM SACCOs received all their PRF in the last quarter implying that the disbursements delayed by 9 Months. I further noted that, 77 PDM SACCOs received all their PRF in June 2023 which is the last month of the FY. The summary is in the table below and the details are in the table below; \nSN Date of release No. of PDM \nAmount paid on the Remarks SACCOs paid on date \nRecommendation \nMies cee \u00a9 \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n5.1.3.2 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 31, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The LG Accounting Officers (AO) as Chairperson, the District Production Officer \u00b0", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. \nThe PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \nThe Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production subcommittee 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 PDM 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 \n. x to PDM \nParish \ne Did not prepare parish priorities and action I informed the Accounting Development plans for the FY 2022/2023. \nOfficer that the matter Committees (PDC) e Did not prepare quarterly performance would be brought to the reports. \nattention of the PDM e Funding received of UGX.750.000 per Secretariat. \nparish. However these funds are \ninadequate to facilitate the activities of the \nPDC \nFailure to fully constitute the Core \nimplementation team negatively affects \nmobilization, sensitization, data collection \nand training of PDM enterprise groups and \nSACCOs", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 32, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer acknowledged the \nanomaly. However the programme is limited \nby operational funding to perform the \npreliminary activities like monitoring, \nsupervision, backstopping, and continuous \nmentorship \n3; \nFailure to carry out I noted that the training of Master trainers I informed the Accounting training of Master was carried out/I reviewed training Officer that the matter trainers/Training of attendance sheets and payment vouchers would be brought to the other \nand noted that the profile of the master attention of the PDM trainers of trainers did not included DPOs Secretariat. \nand DCOs/included other cadres like \nAgronomists, entomologists etc. who were \noutside the prescribed cadres. \nThe Accounting Officer acknowledged the anomaly. However the programme is limited by operational funding to perform the preliminary activities like monitoring, supervision, backstopping, and continuous mentorshi", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 33, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Non functionality eI noted that the sampled 10 SACCOs did I advised the Accounting of \nSACCO not have functional committees and Officer to ensure the committees and subcommittees. Details in Appendix 12. SACCO committees and sub committees \nsub committees are fully Failure to have a functioning formed, functional and board/Committees/Sub-Committees may operational. \nlead to mismanagement of the SACCOs due \nto the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 33, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that with \n", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 33, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ASACCO shall not carry on the business of provision of: financia!-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 AO 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; \nu SN Nature of Observations Management Response registration \nLicensing of PDM \u00ab 77 SACCOs were not licensed to I advised the Accounting Officer SACCOs Under the \ntake on the business of lending to seek for more guidance from Microfinance \nunder Microfinance Institutions PDM secretariat and ensure that Institutions Money \nmoney lenders act as detailed in all the farming beneficiaries are Lenders Act Appendix 13. licensed.", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 34, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. Licensing of PDM \u00ab 77 SACCOs were not licensed to I advised the Accounting Officer SACCOs Under the \ntake on the business of lending to seek for more guidance from Microfinance \nunder Microfinance Institutions PDM secretariat and ensure that Institutions Money \nmoney lenders act as detailed in all the farming beneficiaries are Lenders Act Appendix 13. licensed.", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 34, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer explained the this lacked proper guidance as it looked impractical and lacked clarity from inception of the programme, for example whether it\u2019s the government or the farmer to meet the costs. However, The entity will seek further guidance from relevant agency to create mass awareness on the need for \n= 0a \u00abThe Accounting Officer explained that at the end of the Financial \nyear, there was a lot of pressure to ensure that funds are disbursed to \nthe SACCOs and are not swept back to the center. \nSubmission \nof UGX.67.712,200 was transferred to I advised the Accounting Officer Attestation Forms by 7 out of the 10 sampled SACCOs to follow PDM guidelines issued the \nAccounting without evidence of submission of from time to time. \nOfficer (AO) \nattestation form to the Secretariat \nas detailed in Appendix 15.The Accounting Officer acknowledged that anomaly was noticed shortly after transfer of the funds to the \nSACCOs; The CAO halted withdraw of funds until attestation forms were \nmade. \np DM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 34, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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. \nActivity Observations Recommendation Selection \nand e 9 parishes out of the 10 sampled parishes I advised the Accounting Implementation of selected flagship projects that were Officer to enhance", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 35, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, {"headings_1": {"content": "require that;", "page": 32, "level": 1}}], "page": 36, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inconsistent with the LG selected priority monitoring mechanisms of Projects commodities. \nthe PDM groups to e 158 out of 243 farmer enforce selection of enterprise/households implemented projects by beneficiaries projects that are not from the priority from the flagship projects. commodity list. Details are in Appendix \n16. \nFailure to select and implement prioritized projects may undermine the achievement of pillar objectives. Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF \nThe Accounting Officer explained that this was unfortunate; It was noticed recently and would be followed up with MAAIF. However it was caused by insufficient data gathered by MAAIF, thus the survey that informed the flagship projects was lacking. For example Mitooma District was not included for Banana and Piggery projects which are key for the area population. \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, {"headings_1": {"content": "require that;", "page": 32, "level": 1}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, {"headings_1": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, {"headings_1": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, {"headings_1": {"content": "require that;", "page": 32, "level": 1}}]], "page": 36, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance Policy for e 10 sampled PRF beneficiaries out 10 who I advised the \nFarming Enterprises \ncarried out farming enterprises in 6 PDM Officer to engage the PDM SACCOs did not obtain agricultural secretariat to provide insurance policies from UAIS. \nguidance on the mechanisms of provision Lack of recourse in form of insurance will of the insurance policy. expose the farming enterprises to the \nadverse effects of climate change and may \nresult into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, {"headings_1": {"content": "require that;", "page": 32, "level": 1}}], "page": 36, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "This lacked proper guidance as it looked impractical and lacked clarity from inception of the programme, for example whether it\u2019s the government or the farmer to meet the costs. However, The entity will seek further guidance from relevant agency to create mass awareness on the need for agriculture insurance. \noe 2-beneficiaries in 1 PDM SACCOs had'implemented different projects \nS Vote Paris Name Name Loan Loan Proj Status ofthe Re \\| N. Name h of of PRF Amount Amount ect project mar Nam SACCO benefici as per as per fund \nk \ne ary SACCO househol ed \nrecords d \nevidence \nprovided", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, {"headings_1": {"content": "require that;", "page": 32, "level": 1}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, {"headings_1": {"content": "require that;", "page": 32, "level": 1}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, {"headings_1": {"content": "require that;", "page": 32, "level": 1}}]], "page": 36, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Mitoo Katun Katunda Muhame 1,000,000 1,000,000 Poult Brick laying Imp ma da Mitoom Joseph \nry atin lem DLG PDM Pen ente Savings itt da And \ndiffe Credit", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}, {"headings_1": {"content": "require that;", "page": 32, "level": 1}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ar ied! rent", "metadata": {"headings": [{"headings_0": {"content": "ar ied! rent", "page": 37, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 36, "level": 1}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cooperat", "metadata": {"headings": [{"headings_0": {"content": "Cooperat", "page": 37, "level": 3}}, {"headings_1": {"content": "ar ied! rent", "page": 37, "level": 3}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IM ne hia] 5 proj ive \nfe SMA ect Society", "metadata": {"headings": [{"headings_0": {"content": "Cooperat", "page": 37, "level": 3}}, {"headings_1": {"content": "ar ied! rent", "page": 37, "level": 3}}, [{"headings_0": {"content": "Cooperat", "page": 37, "level": 3}}, {"headings_1": {"content": "ar ied! rent", "page": 37, "level": 3}}]], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cente A", "metadata": {"headings": [{"headings_0": {"content": "Cente A", "page": 37, "level": 5}}, {"headings_1": {"content": "Cooperat", "page": 37, "level": 3}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ltd", "metadata": {"headings": [{"headings_0": {"content": "Cente A", "page": 37, "level": 5}}, {"headings_1": {"content": "Cooperat", "page": 37, "level": 3}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Katun Katunda Mpiikire 500,000 500,000 Poult Goat rearing Imp da Mitoom Claire ry F lem rt T \"\\|\\| \nPdm \nente Savings Ir \u2018ida And", "metadata": {"headings": [{"headings_0": {"content": "Cente A", "page": 37, "level": 5}}, {"headings_1": {"content": "Cooperat", "page": 37, "level": 3}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "~ \\|\\| diffe Credit its 4) rent Cooperat f Wo\\} proj ive \\| 34] ect Society \\| ee Ltd \nBe", "metadata": {"headings": [{"headings_0": {"content": "Cente A", "page": 37, "level": 5}}, {"headings_1": {"content": "Cooperat", "page": 37, "level": 3}}, [{"headings_0": {"content": "Cente A", "page": 37, "level": 5}}, {"headings_1": {"content": "Cooperat", "page": 37, "level": 3}}]], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sab", "metadata": {"headings": [{"headings_0": {"content": "sab", "page": 37, "level": 1}}, {"headings_1": {"content": "Cente A", "page": 37, "level": 5}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to implement the funded project undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "sab", "page": 37, "level": 1}}, {"headings_1": {"content": "Cente A", "page": 37, "level": 5}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 37, "level": 1}}, {"headings_1": {"content": "sab", "page": 37, "level": 1}}], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to people\u2019s attitude as trainings were done appropriately and hoped the members had grasped the material content. Sensitization sessions on mind-set change were still on going and would be prioritized. However the district is limited by operational funding to run the programme. \nRecommendation \nI advised the Accounting Officer to engage the PDM secretariat for more support on the issue of mind-set change in the community. \nAppendices \nAppendix 1: Performance of Local Revenue \nApproved \nActual \nHa Source Yallahee 2 budget \nCollections \n1 Trading/Business Licenses 18,514,562 18,514,562 i 2 Land fees \n3,835,727 3,835,727 - 3 Local Service Tax (LST) \n153,745,956 153,664,833 81,123 4 Other Tax Revenue 28,103,755 28,103,755 i 5 Investment income \n300,000 300,000 ea 6 Other property income (disposal of 18,370,000 18,363,945 6,055 assets) \n7 Administrative fees and licenses 191,338,743 191,338,743 - 8 Miscellaneous Revenue 4,371,257 4,365,095 6,162 Total 418,580,000 418,486,660 93,340 \nAppendix 2: Out-puts without a \nropriate indicators and targets \nN\\| Programme Budget Budget Output \nAudit Comment Output \nCode \n1] 12-Human Immunization Immunization", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 37, "level": 1}}, {"headings_1": {"content": "sab", "page": 37, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 37, "level": 1}}, {"headings_1": {"content": "sab", "page": 37, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 37, "level": 1}}, {"headings_1": {"content": "sab", "page": 37, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 37, "level": 1}}, {"headings_1": {"content": "sab", "page": 37, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 37, "level": 1}}, {"headings_1": {"content": "sab", "page": 37, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 37, "level": 1}}, {"headings_1": {"content": "sab", "page": 37, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 37, "level": 1}}, {"headings_1": {"content": "sab", "page": 37, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 37, "level": 1}}, {"headings_1": {"content": "sab", "page": 37, "level": 1}}]], "page": 37, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 38, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 37, "level": 1}}], "page": 38, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 38, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 37, "level": 1}}], "page": 38, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 38, "level": 1}}, {"headings_1": {"content": "Capital", "page": 38, "level": 3}}], "page": 38, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "01-Agro- 000006 Planning and Industralization Budgeting services \n01-Agro- 010015 Extension Industralization services \n09-Integrated 260002 District Urban ,", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 38, "level": 1}}, {"headings_1": {"content": "Capital", "page": 38, "level": 3}}, [{"headings_0": {"content": "development", "page": 38, "level": 1}}, {"headings_1": {"content": "Capital", "page": 38, "level": 3}}], [{"headings_0": {"content": "development", "page": 38, "level": 1}}, {"headings_1": {"content": "Capital", "page": 38, "level": 3}}]], "page": 38, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 38, "level": 3}}, {"headings_1": {"content": "development", "page": 38, "level": 1}}], "page": 38, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Community \nServices to be to be immunized was not carried out \nstated in the work plan Health Facilities The total number of Health", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 38, "level": 3}}, {"headings_1": {"content": "development", "page": 38, "level": 1}}, [{"headings_0": {"content": "Transport", "page": 38, "level": 3}}, {"headings_1": {"content": "development", "page": 38, "level": 1}}]], "page": 38, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Upgraded", "metadata": {"headings": [{"headings_0": {"content": "Upgraded", "page": 38, "level": 1}}, {"headings_1": {"content": "Transport", "page": 38, "level": 3}}], "page": 38, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "facilities to be upgraded was not stated \nPrimary Health The primary health care Care Services \nservices carried out were not carried out stated \nSupervision and The number of supervisory monitoring \nvisits to be done was not activities \nindicated in the work plan conducted to \nTraining of \nThe number of extension Extension \nworkers to be trained was not Workers \nstated in the work plan", "metadata": {"headings": [{"headings_0": {"content": "Upgraded", "page": 38, "level": 1}}, {"headings_1": {"content": "Transport", "page": 38, "level": 3}}, [{"headings_0": {"content": "Upgraded", "page": 38, "level": 1}}, {"headings_1": {"content": "Transport", "page": 38, "level": 3}}], [{"headings_0": {"content": "Upgraded", "page": 38, "level": 1}}, {"headings_1": {"content": "Transport", "page": 38, "level": 3}}]], "page": 38, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 38, "level": 3}}, {"headings_1": {"content": "Upgraded", "page": 38, "level": 1}}], "page": 38, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The roads to be maintained Access Roads was not specified in the work \nAppendix 3: Implementation of planned outputs \nProgramme Budget Budget Output Out-put budget Activities", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 38, "level": 3}}, {"headings_1": {"content": "Upgraded", "page": 38, "level": 1}}, [{"headings_0": {"content": "Community", "page": 38, "level": 3}}, {"headings_1": {"content": "Upgraded", "page": 38, "level": 1}}]], "page": 38, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 39, "level": 3}}, {"headings_1": {"content": "Community", "page": 38, "level": 3}}], "page": 39, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Code", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 39, "level": 3}}, {"headings_1": {"content": "Community", "page": 38, "level": 3}}], "page": 39, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IS-HUMAN", "metadata": {"headings": [{"headings_0": {"content": "IS-HUMAN", "page": 39, "level": 2}}, {"headings_1": {"content": "Output", "page": 39, "level": 3}}], "page": 39, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320157 320157-Seco Education grant - Construction of Bitereko Skilled Centre CAPITAL Education Services Former SFG \nDEVELOPMEN \nT \nEducation grant - Rwoburunga Seed Sec School \nFormer SFG \nAudit comment Audit comment on indicators on targets \nClear Partially Performance Implemented Indicator \nClear Partially Performance Implemented Indicator \n09- 260002 260002- Uganda Road Fund 217km on : Rutookye- Kiyanga-Bitereko \nClear Fully INTEGRATED District,urban and \n(12km),Mitooma-Kabira-Kashenshero (13km), Mutara- Performance implemented TRANSPORT community access Kabuceera-Nyakizinga (16),Katenga-Bwoma Indicator INFRASTRUC roads maintained \n(9km), Kabira-Katagata-Rwemburara (7.5),Rutookye- \nTURE AND \nKiyanga-Bitereko (12km), Mutara-Kagogo-Kashasha \nSERVICES (7),Mutara-Bukongoro-Katooma (6.5), Mutara-Nyakihita- \nKataho (11km),Katenga-Kakamba-Nkukuru (10), \nRwempungu-Kashongorero-Rushaya- Rwamuniori (25), Rwempungu-Kashenshero-Bukuba-Bitereko (9), Kibingo- \nIjumo-Rwentookye (5), Igambiro- Rwenkuri- Ijumo (14), \nKatunda-Kenjubwe-Kashenshero (7), Ihun \nClear \u201cTa Uganda Road Fund 151km on: Katunda \u2014 Kenjubwe (9km),Mitooma- \nRutookye (11km),Mutara-Kabuceera-Nyakizinga Performance implemented (16km),Kabira-Katagata-Rwemburara (8.5), Katenga \u2014 Indicator \nBwooma (10), Omukabira \u2014 Nkinga (8),Rwempungu- \nKashongorero- Rushaya. (12),Rwanja \u2014 Butembe \n(7.5),Katenga \u2014 Nkunkuru (10),Rwempungu- \nKashenshero-Bukuba- Bitereko.(10),Kagbira \u2014 Rwentazi \n(11),Mutara- Nyakihita- Kataho(11),Mitooma- Kabira \n\u2014 \nKashenshero (13.5),Mutara -kagogo -kashsha \n(7km),Mutara \u2014 Bukongoro (7km). \nUganda Road Fund Others - mechanics and servicing road equipment\u2019s, Clear", "metadata": {"headings": [{"headings_0": {"content": "IS-HUMAN", "page": 39, "level": 2}}, {"headings_1": {"content": "Output", "page": 39, "level": 3}}, [{"headings_0": {"content": "IS-HUMAN", "page": 39, "level": 2}}, {"headings_1": {"content": "Output", "page": 39, "level": 3}}], [{"headings_0": {"content": "IS-HUMAN", "page": 39, "level": 2}}, {"headings_1": {"content": "Output", "page": 39, "level": 3}}], [{"headings_0": {"content": "IS-HUMAN", "page": 39, "level": 2}}, {"headings_1": {"content": "Output", "page": 39, "level": 3}}]], "page": 39, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "IS-HUMAN", "page": 39, "level": 2}}], "page": 39, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Office and field operations \nPerformance implemented Indicator \\| \n36 \n260002 260002- Road Rehabilitation Rehabilitation of Kizinda-Rutookye-Bitereko- \\| Clear Partially District,urban and fund \nRwempumgu 27.9 Km Rd and Kisiizi -Kiyanga 19.1Km Performance", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "IS-HUMAN", "page": 39, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "IS-HUMAN", "page": 39, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "IS-HUMAN", "page": 39, "level": 2}}]], "page": 39, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "community access Rd Indicator roads maintained \n01-AGRO- 6 000006-Planning Micro-irrigation 45 awareness meetings conducted \nClear Fully INDUSTRIALI and Budgeting \nPerformance implemented ZATION services Indicator Micro-irrigation 296 Expression of Interest \nMicro-irrigation 148 farm visits conducted \nClear Fully Performance implemented Indicator \n: Clear Fully \\| Performance implemented Indicator \nMicro-irrigation 4 quarterly supervisory visits conducted & reports Clear", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}, [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Implemented", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}]], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "submitted to Council \nPerformance implemented Indicator", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 40, "level": 3}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "| Micro-irrigation", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,300 farmers registered, profiled and linked to access Clear", "metadata": {"headings": [{"headings_0": {"content": "| Micro-irrigation", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 40, "level": 3}}, {"headings_1": {"content": "| Micro-irrigation", "page": 40, "level": 2}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "agricultural credit. \nPerformance Implemented Indicator \nMicro-irrigation \nMicro-scale irrigation equipment set up for 4 farmers on Clear", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 40, "level": 3}}, {"headings_1": {"content": "| Micro-irrigation", "page": 40, "level": 2}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 40, "level": 3}}, {"headings_1": {"content": "Partially", "page": 40, "level": 3}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 acres of land \nPerformance Implemented", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 40, "level": 3}}, {"headings_1": {"content": "Partially", "page": 40, "level": 3}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prom", "metadata": {"headings": [{"headings_0": {"content": "Prom", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 3}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Indicator \n320022 320022- Transitional Kigyende Hc 111 Construction Of Maternity Clear Not Implemented CAPITAL Immunisation development grant - \nPerformance \nDEVELOPMEN services Health Adhoc \nIndicator \nT \nTransitional Bitereko HC 111 Upgrade To HC 1V \nClear Partially development grant - \nPerformance Implemented Health Adhoc Indicator Transitional Construction Of Rutookye/Bitereko Hc 111 Clear Partially development grant - Performance Implemented Health Adhoc Indicator Transitional Mitooma Hc IV Upgrade To Hospital. \nClear Partially development grant - \nPerformance Implemented Health Adhoc Indicator 06-NATURAL 6 000006-Planning Water development Water sources constructed and rehabilitated i.e. Clear Fully", "metadata": {"headings": [{"headings_0": {"content": "Prom", "page": 40, "level": 2}}, {"headings_1": {"content": "Partially", "page": 40, "level": 3}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 40, "level": 3}}, {"headings_1": {"content": "Prom", "page": 40, "level": 2}}], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Budgeting grant (Piped water, construction of Mushunga-Nkinga GFS Phase II and \nPerformance implemented : ENVIRONMEN services and Rural water and payment of retention for phase I \nIndicator : T,CLIMATE Sanitation grant) \\| \n37 \nCHANGE,LAN \nWater development Rehabilitation of springs and spring tanks D AND grant (Piped water, \nWATER and Rural water and \nSanitation grant \n12-HUMAN 3200222 3200222- UGIFT \nCAPITAL Immunisation \nSupply and installation of medical equipment for Ryengyerero and Nyakishojwa HCIIIs \nClear Fully Performance implemented Indicator \nClear Partially Performance Implemented DEVELOPMEN service Indicator T \nUpgrade of Mayanga HC II to HC III \nClear Fully Performance implemented Indicator \nConstruction of 2 in one staff house at Mayanga HCIII Clear", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 40, "level": 3}}, {"headings_1": {"content": "Prom", "page": 40, "level": 2}}, [{"headings_0": {"content": "RESOURCES,", "page": 40, "level": 3}}, {"headings_1": {"content": "Prom", "page": 40, "level": 2}}], [{"headings_0": {"content": "RESOURCES,", "page": 40, "level": 3}}, {"headings_1": {"content": "Prom", "page": 40, "level": 2}}], [{"headings_0": {"content": "RESOURCES,", "page": 40, "level": 3}}, {"headings_1": {"content": "Prom", "page": 40, "level": 2}}], [{"headings_0": {"content": "RESOURCES,", "page": 40, "level": 3}}, {"headings_1": {"content": "Prom", "page": 40, "level": 2}}], [{"headings_0": {"content": "RESOURCES,", "page": 40, "level": 3}}, {"headings_1": {"content": "Prom", "page": 40, "level": 2}}]], "page": 40, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 40, "level": 3}}], "page": 41, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Performance implemented Indicator \nCompletion of Upgrade of Nyakishojwa and Ryengyerero Clear \nNot \nimplemented HC II's to HC III's \nPerformance \n320159 320159-Secondary Education Services \n01-AGRO- 6 000006-Planning INDUSTRIALI and Budgeting \nIndicator Construction of Kitojo Seed School-Kashenshero s/c Clear", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 40, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 40, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 40, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 40, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 40, "level": 3}}]], "page": 41, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 41, "level": 1}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}], "page": 41, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Performance Implemented Indicator \nSupervision and monitoring activities conducted for six Clear", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 41, "level": 1}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}, [{"headings_0": {"content": "Partially", "page": 41, "level": 1}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}]], "page": 41, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "Partially", "page": 41, "level": 1}}], "page": 41, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "months from July to December 2022 \nPerformance implemented ZATION services Indicator PDM \nTraining of extension workers from July 2022 to March Clear", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "Partially", "page": 41, "level": 1}}], "page": 41, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 1}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}], "page": 41, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023 Performance implemented Indicator \nPDM \nNo, of extension workers trained for 3 months of July to Clear", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 1}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}], "page": 41, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 1}}], "page": 41, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "September 2022. Performance implemented Indicator \nAppendix 3 (a): Fully implemented out-puts \nProgram Sub-program PIAP-out \nBudget Out-put Total Out-put Total No Number of fully expenditure activities in implemented UGX \u2018000\u201d the out-put activities 09-Integrated 03-Transport 09040106-Community access feeder roads 260002- \n297,172 3 \nTransport \nInfrastructure and \nconstructed and maintained to facilitate District,urban and \nInfrastructure And Services Development market access \ncommunity access \nServices roads maintained \n38 \n2 01-Agro- 01-Institutional \u00a2 01060203-Enabled agricultural extension 000006-Planning 255,515 4 4 Industrialization Strengthening and supervision system developed and \nand Budgeting \nCoordination operationalised services \n\u00a2 01060204-Institutional coordination & \nmanagement strengthened \n\u00a9 01060101-Institutional coordination", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 1}}, [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 41, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 1}}]], "page": 41, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "strengthened", "metadata": {"headings": [{"headings_0": {"content": "strengthened", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}], "page": 42, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 06-Natural 03-Water and 06010120-Water resources data (Quantity 000006-Planning 283,511 12 2 \n\\| \nResources,Environ Resource \n& Quality) collected and assessed \nand Budgeting ment,Climate Management services Change,Land And \n\\| Water \n4 12-Human Capital 02-Population Health, 01060203-Enabled agricultural extension 000006-Planning Development Safety and \nsupervision system developed and \nand Budgeting T Management operationalised services Total \nAppendix 3 (b): Partially Implemented out-puts \n77,449 \\| 3 3 913,647 12 12 \nNo. \nProgram Sub-program PIAP-Outs Budget Out- Total Out- Total No Number of No of partially Noof \n\\| \nput put activities fully implemented activities;that expenditure in the implemented activities were not", "metadata": {"headings": [{"headings_0": {"content": "strengthened", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}, [{"headings_0": {"content": "strengthened", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}], [{"headings_0": {"content": "strengthened", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}], [{"headings_0": {"content": "strengthened", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}], [{"headings_0": {"content": "strengthened", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully", "page": 41, "level": 3}}]], "page": 42, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EE", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 42, "level": 4}}, {"headings_1": {"content": "strengthened", "page": 42, "level": 3}}], "page": 42, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX \u2018000\u201d output activities implemented 1 12-Human 01- 1205010802- 320157-Seco 2 0 2 0 Capital Education,Sports Basic Education 5,000,000 \nDevelopment and skills Requirements Services \nand Minimum \nstandards met \nby schools and \ntraining \ninstitutions \n\\| 2 09-Integrated 03-Transport 09040106- 260002- 1 0 i 0 Transport Infrastructure and Community District,urban 2,628,569 \nInfrastructure Services access roads and \nAnd Services Development rehabilitation community \nand constructed access roads \n[ \nmaintained \\| \\_. \\| \n39 \n01-Agro- 01-Institutional T + 01060203- 000006- \nIndustrialization Strengthening and Enabled Planning and 255,515 Coordination agricultural Budgeting \nextension \nservices \nsupervision \nsystem \ndeveloped and \noperationalised \n\u00a2 01060204- \nInstitutional \ncoordination & \nmanagement \nstrengthened \n\u00ab 01060101- \nInstitutional \ncoordination \nstrengthened \n12-Human 02-Population 1203010518- 320022- \nCapital Health,safety and Target Immunisation 6,750,000 Development \\| Management population fully services \nimmunized", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 42, "level": 4}}, {"headings_1": {"content": "strengthened", "page": 42, "level": 3}}, [{"headings_0": {"content": "EE", "page": 42, "level": 4}}, {"headings_1": {"content": "strengthened", "page": 42, "level": 3}}], [{"headings_0": {"content": "EE", "page": 42, "level": 4}}, {"headings_1": {"content": "strengthened", "page": 42, "level": 3}}], [{"headings_0": {"content": "EE", "page": 42, "level": 4}}, {"headings_1": {"content": "strengthened", "page": 42, "level": 3}}]], "page": 42, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a.", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 43, "level": 4}}, {"headings_1": {"content": "EE", "page": 42, "level": 4}}], "page": 43, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12-Human 02-Population 1203010518- 3200222- 1 Capital Health, Safety and Target Immunisation 249,065 Development Management population fully service \nimmunized \n12-Human 02-Population 1205010202- \nCapital Health, Safety and Basic", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 43, "level": 4}}, {"headings_1": {"content": "EE", "page": 42, "level": 4}}], "page": 43, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,465,469", "metadata": {"headings": [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], "page": 43, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Management Requirements and Minimum standards met by schools and training institutions TOTAL \n\\| \n16,248,618 10 \n40 \nAppendix 3 (c): Not Implemented out-puts \nProgram Sub-program PIAP-Outs Budget Out- Total Out-put Total No Number of fully p ut expenditure activities in implemented p \ni 12-Human 02-Population 1203010518-Target 320022- Capital Health, safety and population fully Immunisation Development Management immunized services \nAppendix 4: Utilization of the Wage Budget \nUGX \u2018000\u201d the out-put activities 670,000,000 1 \nDepartment \nApproved Budget UGX. Supplementary UGX. Revised Budget UGX. Warrants UGX. \nPayments UGX. je Balance UGX. \\| Name \nAdministration 1,693,173,433 1,693,173,433 1,693,173,433 1,691,633,029 \\| 1,540,404 \\| Finance 182,477,444 182,477,444 182,477,444 182,477,444 \\| \\| Statutory Bodies 190,573,600 \n190,573,600 190,573,600 190,573,600 \\| \nProduction 962,600,000 172,800,000 1,135,400,000 1,135,400,000 \\| 1,135,400,000 \\| \nHealth 3,823,105,853 358,200,000 4,181,305,853 4,181,305,853 \\| 4,181,305,853 \nEducation 11,807,121,097 2,511,773,782 14,318,894,879 14,318,894,879 \\| 14,318,626,413 268,466 Roads 75,066,120 40,000,000 \\| 115,066,120 115,066,120 \\| 115,066,120 \nWater 71,933,372 40,000,000 \\| 111,933,372 111,933,372 111,933,372 \n\\| Natural \\| \n215,294,292 40,600,000 255,894,292 255,894,292 255,894,292 \nResources \nCommunity 140,718,000 140,718,000 140,718,000 \\| 140,718,000 \\| Based Services \nPlanning 46,512,000 21,000,000 67,512,000 67,512,000 \\| 67,512,000 \\| Internal Audit 40,493,601 40,493,601 40,493,601 \\| 40,493,601 Trade and 30,535,192 30,535,192 30,535,192 30,535,192", "metadata": {"headings": [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}, [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}], [{"headings_0": {"content": "1,465,469", "page": 43, "level": 3}}, {"headings_1": {"content": "a.", "page": 43, "level": 4}}]], "page": 43, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Industry", "metadata": {"headings": [{"headings_0": {"content": "Industry", "page": 44, "level": 8}}, {"headings_1": {"content": "1,465,469", "page": 43, "level": 3}}], "page": 44, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,420,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,420,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "Industry", "page": 44, "level": 8}}], "page": 47, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AMOUNT DISBURSED AMOUNT AMOUNT DUE HH em Due with SN PROJECT NAME \nDate of \nDisbursement RECOVERED charge =\\| Orubira Youth Goat rearing 25/01/2019 6,155,000 - 6,155,000 7,386,000 \nNyakatooma B Youth Boda Boda 25/8/2018 12,380,000 6,040,000 6,340,000 7,291,000 \n3 Nyakanyinya Youth Piggery 25/01/2019 5,650,000 \\| 5,760,000 = \n- \n4 Muzinga Youth Coffee Traders 20/10/2018 7,260,000 \\| 1,750,000 5,510,000 6,642,000 - Gg 5 Kyampunu Youth Poultry 25/01/2018 \\| 10,000,000 10,000,000 - \n- \nKitanoga I Youth Produce Traders 20/8/2018 \\| 8,000,000 7,914,605 85,395", "metadata": {"headings": [{"headings_0": {"content": "7,420,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "Industry", "page": 44, "level": 8}}, [{"headings_0": {"content": "7,420,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "Industry", "page": 44, "level": 8}}], [{"headings_0": {"content": "7,420,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "Industry", "page": 44, "level": 8}}], [{"headings_0": {"content": "7,420,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "Industry", "page": 44, "level": 8}}], [{"headings_0": {"content": "7,420,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "Industry", "page": 44, "level": 8}}], [{"headings_0": {"content": "7,420,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "Industry", "page": 44, "level": 8}}]], "page": 47, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,339", "metadata": {"headings": [{"headings_0": {"content": "100,339", "page": 47, "level": 3}}, {"headings_1": {"content": "7,420,000,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Kamabare Youth Boda Boda 25/8/2018 \\| 12,410,000 1,200,000 11,210,000 13,452,000 8 Kahihi I Youth Boda Boda 17/8/2018 12,375,000 - 12,375,000 15,159,375 \n9 Shongora I Youth Brick Making Project 20/07/2016 \n2,751,000 1,716,500 1,034,500 1,293,125 \n10 Rwoburunga Youth Goat Rearing 20/06/2016 4,380,000 4,500,428 = \n=", "metadata": {"headings": [{"headings_0": {"content": "100,339", "page": 47, "level": 3}}, {"headings_1": {"content": "7,420,000,000", "page": 47, "level": 3}}, [{"headings_0": {"content": "100,339", "page": 47, "level": 3}}, {"headings_1": {"content": "7,420,000,000", "page": 47, "level": 3}}], [{"headings_0": {"content": "100,339", "page": 47, "level": 3}}, {"headings_1": {"content": "7,420,000,000", "page": 47, "level": 3}}]], "page": 47, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 47, "level": 2}}, {"headings_1": {"content": "100,339", "page": 47, "level": 3}}], "page": 47, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 Rwenyangi Abainamani Youth Wine 20/06/2016 \\| 5,150,000 5,407,700 = \n7", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 47, "level": 2}}, {"headings_1": {"content": "100,339", "page": 47, "level": 3}}], "page": 47, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 47, "level": 1}}, {"headings_1": {"content": "Project", "page": 47, "level": 2}}], "page": 47, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12 Rwenokye Youth Piggery Project 20/06/2016 \\| 6,330,000 6,330,000 7 \n- \n13 Rwenkuri II Youth Pigery Project 20/05/2015 \n4,600,000 4,600,000 - \n14 Rwenkuba Youth Piggery Project 20/06/2016 6,430,000 = 6,430,000 8,680,500 \\| 15 Rwemburara Youth Piggery Project 20/06/2016 4,620,000 1,170,000 3,450,000 4,571,250 \n44 \n\\| 16 Rwanja Youth Transporters Project 20/06/2015 7,250,000 7,250,000 - \n- \n17 Rwakatara Youth Goat Project 20/06/2016 6,245,000 1,120,000 5,125,000 6,833,333 18 Rurama You Piggery Project 20/06/2016 4,580,000 900,000 3,680,000 4,876,000 19 Rubaasa Youth Piggery Project 20/06/2016 6,682,000 2,625,000 4,057,000 5,274,100 20 Nyakahanga Youth Metal Fabrication 20/06/2016 4,820,000 = 4,820,000 6,507,000", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 47, "level": 1}}, {"headings_1": {"content": "Project", "page": 47, "level": 2}}, [{"headings_0": {"content": "Project", "page": 47, "level": 1}}, {"headings_1": {"content": "Project", "page": 47, "level": 2}}], [{"headings_0": {"content": "Project", "page": 47, "level": 1}}, {"headings_1": {"content": "Project", "page": 47, "level": 2}}], [{"headings_0": {"content": "Project", "page": 47, "level": 1}}, {"headings_1": {"content": "Project", "page": 47, "level": 2}}], [{"headings_0": {"content": "Project", "page": 47, "level": 1}}, {"headings_1": {"content": "Project", "page": 47, "level": 2}}], [{"headings_0": {"content": "Project", "page": 47, "level": 1}}, {"headings_1": {"content": "Project", "page": 47, "level": 2}}]], "page": 47, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 2}}, {"headings_1": {"content": "Project", "page": 47, "level": 1}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "21 Nyabyondo Youth Goat Rearing 20/06/2016", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 2}}, {"headings_1": {"content": "Project", "page": 47, "level": 1}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "Project", "page": 48, "level": 2}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,940,000 5,940,000 \n= \n- \n22 Nyabyondo Goat Rearing Youth 20/05/2015 4,940,000 3,955,500 984,500 1,230,625", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "Project", "page": 48, "level": 2}}, [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "Project", "page": 48, "level": 2}}]], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 2}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23 Nkinga B Youth Piggery Project 20/06/2016 \n5,930,000 \\| 1,820,000 4,110,000 5,428,625 24 Mubanda II Youth Goat Rearing 20/03/2016 6,600,000 1,420,000 5,180,000 \\| 6,734,000", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 2}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}, [{"headings_0": {"content": "Project", "page": 48, "level": 2}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}]], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 2}}, {"headings_1": {"content": "Project", "page": 48, "level": 2}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 25 Mubanda I Youth Catering Project 20/07/2016 \n7,555,500 1,213,000 6,342,500 8,456,667 \\| 26 Mitooma Town Youth Public Address 20/05/2015 6,800,000 4,935,400 1,864,600", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 2}}, {"headings_1": {"content": "Project", "page": 48, "level": 2}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,330,750", "metadata": {"headings": [{"headings_0": {"content": "2,330,750", "page": 48, "level": 1}}, {"headings_1": {"content": "Project", "page": 48, "level": 2}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 48, "level": 2}}, {"headings_1": {"content": "2,330,750", "page": 48, "level": 1}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \n27 Mahwizi Youth Bull Fattening Project 20/06/2016 8,150,000 5,752,000 2,398,000", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 48, "level": 2}}, {"headings_1": {"content": "2,330,750", "page": 48, "level": 1}}, [{"headings_0": {"content": "System", "page": 48, "level": 2}}, {"headings_1": {"content": "2,330,750", "page": 48, "level": 1}}]], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,997,500", "metadata": {"headings": [{"headings_0": {"content": "2,997,500", "page": 48, "level": 2}}, {"headings_1": {"content": "System", "page": 48, "level": 2}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28 Mahungye Youth Poultry Project 20/06/2016 4,850,000 2,300,000 2,550,000 3,315,000 29 Kyabuzigye B Youth Grain Milling 20/06/2016 4,310,000 3,300,000 1,010,000 \n1,262,500", "metadata": {"headings": [{"headings_0": {"content": "2,997,500", "page": 48, "level": 2}}, {"headings_1": {"content": "System", "page": 48, "level": 2}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "2,997,500", "page": 48, "level": 2}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30 Kinogo Youth Piggery Project 20/05/2015 \n3,420,000 3,420,000 \n- \n- \n31 Kati A Youth Piggery Project 20/06/2016 5,530,000 530,000 5,000,000 6,750,000 32 Katagata A Youth Goat Rearing 20/01/2017 4,600,000 1,579,000 3,021,000 \n3,927,300", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "2,997,500", "page": 48, "level": 2}}, [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "2,997,500", "page": 48, "level": 2}}]], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 Kashenshero I Youth Beauty Palor & 20/06/2015 \n7,955,000 7,694,000 261,000 326,550 Salon Project : 34 Kashenshero Central Cell Youth 20/01/2016 7,955,000 6,778,000 1,177,000 1,471,250 Butchery Project \n35 Kareebo II Youth Goat Keepers 20/06/2016 8,300,000 420,000 7,880,000 10,638,000", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 Kakyeza Youth Brick Making Project 20/06/2016 4,080,000 2,568,500 1,511,500 \n1,889,375 37 Kakyera I Plastic Chairs and Tents 20/12/2015 \nHiring Project \n3,430,000 2,226,000 1,204,000 1,565,200 \n38 Kaborogota B Youth Piggery Project 20/06/2016 6,430,000 980,000 5,450,000", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}, [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}], [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}]], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,221,250", "metadata": {"headings": [{"headings_0": {"content": "7,221,250", "page": 48, "level": 3}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39 Iraramira II Youth Goat Rearing 20/06/2016 4,500,000 1,717,500 2,782,500 \n3,478,125", "metadata": {"headings": [{"headings_0": {"content": "7,221,250", "page": 48, "level": 3}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "7,221,250", "page": 48, "level": 3}}], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "45 \n40 Bweza Youth Dairy Production Project 20/06/2016 7,940,000 1,290,000 6,650,000 \n8,866,667 \n42 Katagata Youth Cattle Rearing Project 20/06/2016", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "7,221,250", "page": 48, "level": 3}}, [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "7,221,250", "page": 48, "level": 3}}], [{"headings_0": {"content": "Project", "page": 48, "level": 1}}, {"headings_1": {"content": "7,221,250", "page": 48, "level": 3}}]], "page": 48, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,909,750", "metadata": {"headings": [{"headings_0": {"content": "6,909,750", "page": 49, "level": 3}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "43 Ryakahimbi Youth Poultry 21/08/2016 \n47 Rutooma II Youth Bodaboda 21/10/2017 \n49 Nyaruzinga A Youth Bodaboda 21/10/2017 50 Nyabwina I Youth Bodaboda 21/06/2017 \n52 Kinyemi III Youth Piggery 21/07/2018 53 Kihungye Youth Boda Boda 21/10/2017 54 Kigimbi D Youth Bodaboda 21/10/2017 Transporters \n55 Keirokokye Youth Piggery \n56 Kagorogoro Youth Bodaboda \n57 Bukiriro II Youth Piggery", "metadata": {"headings": [{"headings_0": {"content": "6,909,750", "page": 49, "level": 3}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}, [{"headings_0": {"content": "6,909,750", "page": 49, "level": 3}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}], [{"headings_0": {"content": "6,909,750", "page": 49, "level": 3}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}], [{"headings_0": {"content": "6,909,750", "page": 49, "level": 3}}, {"headings_1": {"content": "Project", "page": 48, "level": 1}}]], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,464,000", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, {"headings_1": {"content": "6,909,750", "page": 49, "level": 3}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,491,000 2,709,000 3,115,350", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, {"headings_1": {"content": "6,909,750", "page": 49, "level": 3}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 11,810,000 13,903,592 12,981,300 - Es", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, {"headings_1": {"content": "6,909,750", "page": 49, "level": 3}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, {"headings_1": {"content": "6,909,750", "page": 49, "level": 3}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 9,665,000 11,839,622 4,120,000 7,440,000 8,556,000 2,567,500 9,332,500 11,199,000", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, {"headings_1": {"content": "6,909,750", "page": 49, "level": 3}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n2,760,000 4,100,000 4,715,000 488,000 7,702,000 9,242,400", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, {"headings_1": {"content": "6,909,750", "page": 49, "level": 3}}, [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, {"headings_1": {"content": "6,909,750", "page": 49, "level": 3}}]], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 6,200,000 7,750,000 58 Ryakahimbi Youth Boda Boda 22/06/2018 12,480,000 11,500,000 980,000 1,078,000 59 Rwentojo C Youth Boda Boda 22/08/2018 12,500,000 800,000 11,700,000 14,040,000 60 Rutooma C Youth Boda Boda 22/08/2018 12,500,000 450,000 12,050,000 14,158,750 61 Nyamabare Youth Boda Boda 22/08/2018 12,500,000 9,500,000 3,000,000 3,450,000 62 Nyakinengo Youth Bodaboda 22/08/2018 12,500,000 400,000 12,100,000 14,217,500 63 Nyabubare Youth Boda Boda 22/06/2018 12,450,000 5,000,000 7,450,000 8,753,750 64 Kiyanga Kisiizi I Youth Boda Boda 22/08/2018 \n12,500,000 2,000,000 10,500,000 12,600,000 65 Kahesha Youth Boda boda 22/08/2018 12,500,000 1,340,000 11,160,000 13,392,000 66 Bitooma II Youth Boda Boda 22/08/2018 12,500,000 4,495,000 8,005,000 \n9,405,875 \n67 Rwenkureijo A Youth Brick Laying 24/06/2016 1,570,000 165,000 1,405,000 \n1,896,750 Project", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, {"headings_1": {"content": "6,909,750", "page": 49, "level": 3}}], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "46 \n68 Rwempungu I A Youth Piggerly 24/07/2017 7,555,000 + = 7,555,000", "metadata": {"headings": [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, {"headings_1": {"content": "6,909,750", "page": 49, "level": 3}}, [{"headings_0": {"content": "10,464,000", "page": 49, "level": 3}}, {"headings_1": {"content": "6,909,750", "page": 49, "level": 3}}]], "page": 49, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9,821,500", "metadata": {"headings": [{"headings_0": {"content": "9,821,500", "page": 50, "level": 3}}, {"headings_1": {"content": "10,464,000", "page": 49, "level": 3}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n69 Rutooma Youth Boda Boda 24/08/2016 8,100,000 5,590,000 2,510,000 - 3,137,500 70 Rushambya Youth Goat Rearing 24/06/2016 \\\\ 6,025,000 5,132,200 892,800 \n1,116,000", "metadata": {"headings": [{"headings_0": {"content": "9,821,500", "page": 50, "level": 3}}, {"headings_1": {"content": "10,464,000", "page": 49, "level": 3}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fore", "metadata": {"headings": [{"headings_0": {"content": "fore", "page": 50, "level": 2}}, {"headings_1": {"content": "9,821,500", "page": 50, "level": 3}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "71 Ryengyerero C Youth Boda 24/08/2016 12,130,000 4,300,000 7,830,000 9,787,500 Boda Transporters \n72 Omukinyinya Youth Boda Boda 24/08/2016 \u2014 8,722,000 gu 3,145,000 \\| 5,577,000 \\| 6,971,250 73 Nyaruzinga Youth Apiary Project 24/08/2016 3,900,000 600,000 3,300,000 4,372,500 74 Nyarubira II Youth Boda Boda 24/09/2016 12,000,000 4,373,000 7,627,000 9,533,750 \\| 75 Nyakiziba Youth Piggery Project 24/07/2016 Eu 3,742,000 2,023,500 1,718,500 \ndo Lo", "metadata": {"headings": [{"headings_0": {"content": "fore", "page": 50, "level": 2}}, {"headings_1": {"content": "9,821,500", "page": 50, "level": 3}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,148,125", "metadata": {"headings": [{"headings_0": {"content": "2,148,125", "page": 50, "level": 3}}, {"headings_1": {"content": "fore", "page": 50, "level": 2}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "76 Nyakasharara Youth Boda Boda 24/09/2016 \n8,100,000 7,500,000 600,000 750,000 77 Nshenga B Yoiuth Goat Rearing 24/07/2016 4,600,000 1,850,000 2,750,000", "metadata": {"headings": [{"headings_0": {"content": "2,148,125", "page": 50, "level": 3}}, {"headings_1": {"content": "fore", "page": 50, "level": 2}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,575,000", "metadata": {"headings": [{"headings_0": {"content": "3,575,000", "page": 50, "level": 3}}, {"headings_1": {"content": "2,148,125", "page": 50, "level": 3}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 50, "level": 2}}, {"headings_1": {"content": "3,575,000", "page": 50, "level": 3}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n78 Trdng Centre Youth Coffee 24/08/2016 7,000,000 300,000 6,700,000 \\| 8,542,500 Buying & Selling \n79 Mitooma Town Youth Welding & 24/06/2016 10,000,000 2,479,000 7,521,000 \n9,902,650 Metal Fabrications T \n80 Kyemporogoma Youth Brick Laying 24/06/2016 iz 3,900,000 \n560,000 3,340,000 I 4,467,250", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 50, "level": 2}}, {"headings_1": {"content": "3,575,000", "page": 50, "level": 3}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ine", "metadata": {"headings": [{"headings_0": {"content": "ine", "page": 50, "level": 2}}, {"headings_1": {"content": "ee", "page": 50, "level": 2}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \n81 va Bakery Project 24/06/2016 8,515,000 6,640,000 1,875,000 2,343,750 82 Kigyende I A Youth Piggery 02/02/2017 \n6,280,000 I 1,780,000 4,500,000 5,737,500 83 \\| Kibisho B Youth Motor Cycle Riding 24/09/2016 \\| 8,100,000 \n7,630,000 iu 470,000 \\| 611,000 84 Kareebo 1 Youth Goat Rearing \\_\\_\\| 24/06/2017 8,100,000", "metadata": {"headings": [{"headings_0": {"content": "ine", "page": 50, "level": 2}}, {"headings_1": {"content": "ee", "page": 50, "level": 2}}, [{"headings_0": {"content": "ine", "page": 50, "level": 2}}, {"headings_1": {"content": "ee", "page": 50, "level": 2}}]], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 8,100,000 10,530,000 \\| 85 Kaniampiha Youth Boda Boda 24/09/2016 \n8,100,000 5,917,500 2,182,500 2,619,000", "metadata": {"headings": [{"headings_0": {"content": "ine", "page": 50, "level": 2}}, {"headings_1": {"content": "ee", "page": 50, "level": 2}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014 \n86 Engarama Youth Brick Laying Project 24/06/2016 \\| 2,540,000 \n1,715,000 825,000 tf 1,031,250 87 Bugongo II Youth Boda Boda Group \\| 09/01/2016 8,350,000 8,883,500 \n= - \n[88 1 Sherere Youth Goat Rearing 28/10/2018 6,490,000 \\| 1,298,900 5,191,100 5,969,765 89 Ryengyerero A Youth Transporters 28/03/2018 zu 11,900,000 1,985,000 9,915,000 11,898,000", "metadata": {"headings": [{"headings_0": {"content": "ine", "page": 50, "level": 2}}, {"headings_1": {"content": "ee", "page": 50, "level": 2}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EE", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 50, "level": 3}}, {"headings_1": {"content": "ine", "page": 50, "level": 2}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "90 Central Youth Boda Boda 28/03/2018 11,806,000 5,000,000 6,806,000 8,167,200 \\| \n91 Rwenshama B Youth Boda Boda \\_ 28/03/2018 8,500,000 1,419,200 7,080,800 \nProject \u2014 Ty", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 50, "level": 3}}, {"headings_1": {"content": "ine", "page": 50, "level": 2}}, [{"headings_0": {"content": "EE", "page": 50, "level": 3}}, {"headings_1": {"content": "ine", "page": 50, "level": 2}}], [{"headings_0": {"content": "EE", "page": 50, "level": 3}}, {"headings_1": {"content": "ine", "page": 50, "level": 2}}]], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,496,960", "metadata": {"headings": [{"headings_0": {"content": "8,496,960", "page": 50, "level": 3}}, {"headings_1": {"content": "EE", "page": 50, "level": 3}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "92 en A Youth Boda Boda 28/03/2018 8,490,000 1,500,000 6,990,000 8,388,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "8,496,960", "page": 50, "level": 3}}, {"headings_1": {"content": "EE", "page": 50, "level": 3}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transporters Project", "metadata": {"headings": [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}, {"headings_1": {"content": "8,496,960", "page": 50, "level": 3}}], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "47 \n93 Katooma Youth Boda Boda Project 28/03/2018 \n12,500,000 \\| 3,932,400 8,567,600 10,495,310 94 Karangara Youth Boda Boda Project 28/03/2018 8,010,000 5,100,000 2,910,000 3,346,500 95 Kanyabuhanga Boda Boda Youth 28/03/2018 8,010,000 8,010,000 - \n- Project ia \n96 Youth Goat Rearing 28/03/2018 7,000,000 \\| 7,000,000 8,400,000 97 Iraramira Central Boda Boda 15/04/2018 8,010,000 \nOperators Youth Project \n98 Bukuba Ii Youth Boda Boda Project \n3,007,500 3,609,000", "metadata": {"headings": [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}, {"headings_1": {"content": "8,496,960", "page": 50, "level": 3}}, [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}, {"headings_1": {"content": "8,496,960", "page": 50, "level": 3}}], [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}, {"headings_1": {"content": "8,496,960", "page": 50, "level": 3}}], [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}, {"headings_1": {"content": "8,496,960", "page": 50, "level": 3}}]], "page": 50, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,660,000 5,592,000 99 BUGongo Youth Boda Boda 15/05/2021 9,600,000 - 9,600,000 10,290,000 100 IRANGARA YOUTH BODA BODA 15/05/2021 9,600,000 - 9,600,000 10,279,500 101 Kamukararuka Youth Produce Traders 15/05/2021 8,000,000 250,000 7,750,000 8,300,000 102 Karehe Youth Produce Traders 15/05/2021 8,000,000 = 8,000,000 8,575,000 103 Kashenshero Central Youth Boda Boda 15/04/2021 \n9,600,000 2,000,000 7,600,000 8,130,000 104 Kashenshero central Youth Metal 15/05/2021 8,300,000 400,000 7,900,000 8,505,000 works \n105 Kisizi Youth produce Traders \\| 15/05/2021 8,000,000 \n= 8,000,000 8,610,000 106 Mayanga c Youth Boda Boda \\| 15/05/2021 \n9,600,000 - \\| 9,600,000 10,290,000 107 Mitooma Town Youth stationery \\| 15/05/2021 8,000,000 200,000 7,800,000 \n8,365,000 108 Mutara Trading Centre Youth Welders 15/05/2021 9,000,000 - \n9,660,000 109 Nyabutembe Youth Boda Boda 15/06/2020 9,600,000 1,250,000 8,350,000 1,252,500 110 Nyakateete Youth shoe making \n8,000,000 5 8,000,000 8,562,500 Lit 15/05/2021 9,600,000 800,000 8,800,000 9,450,000 112 Omukibaare Youth Bda Boda 15/05/2021 9,600,000 = 9,600,000 10,080,000 113 Rugabagaba Youth Piggery 15/08/2021 6,200,000 - 6,200,000 6,631,000 114 Rugando Youth Goat Rearing 15/09/2021 4,000,000 - 4,000,000 4,270,000 115 Rugarama Youth Boda Boda 15/04/2021 9,600,000 - 9,600,000 10,286,250 116 Rukararwe Youth photo/Video Lab 15/05/2021 9,000,000 \n9,000,000 9,675,000 117 Rurama Youth Boda boda \\| 15/05/2021 9,600,000 300,000 9,300,000 9,960,000 118 Rurengye Youth Produce Traders 15/05/2021 \\| 8,000,000 500,000 7,500,000 \n8,025,000 119 Rwabahesi Youth cattle Traders 15/04/2021 10,000,000 345,000 9,655,000 10,400,250 120 6,000,000 - 6,000,000 6,400,000 \n48 \n121 Rwenkuri I Youth bull Fattening 15/06/2021 10,000,000 10,000,000 - \n204,750 122 Kanyaruhango I Youth bee keeping 25/02/2019 12,450,000 450,000 12,000,000", "metadata": {"headings": [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}, {"headings_1": {"content": "8,496,960", "page": 50, "level": 3}}, [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}, {"headings_1": {"content": "8,496,960", "page": 50, "level": 3}}], [{"headings_0": {"content": "Transporters Project", "page": 50, "level": 1}}, {"headings_1": {"content": "8,496,960", "page": 50, "level": 3}}]], "page": 51, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12,600,000", "metadata": {"headings": [{"headings_0": {"content": "12,600,000", "page": 52, "level": 3}}, {"headings_1": {"content": "Transporters Project", "page": 50, "level": 1}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "123 awahrkand\u0131 Ekikokora Youth Boda Boda 30/04/2019 12,500,000 \\| 9,560,000 2,940,000", "metadata": {"headings": [{"headings_0": {"content": "12,600,000", "page": 52, "level": 3}}, {"headings_1": {"content": "Transporters Project", "page": 50, "level": 1}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,234,000", "metadata": {"headings": [{"headings_0": {"content": "3,234,000", "page": 52, "level": 3}}, {"headings_1": {"content": "12,600,000", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "124 Youth Boda Boda 25/04/2019 Bi 12,500,000 50,000 12,450,000 14,202,498 125 ~\\| Bugomora II Youth Boda Boda project 05/10/2019 \n12,500,000 7 \n11,700,000 800,000 860,000 126 \\| Bwera A Youth Boda Boda project 28/04/2019 \n\\| 12,500,000 T 800,000 \\| 11,700,000 =", "metadata": {"headings": [{"headings_0": {"content": "3,234,000", "page": 52, "level": 3}}, {"headings_1": {"content": "12,600,000", "page": 52, "level": 3}}, [{"headings_0": {"content": "3,234,000", "page": 52, "level": 3}}, {"headings_1": {"content": "12,600,000", "page": 52, "level": 3}}]], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,439,997", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}, {"headings_1": {"content": "3,234,000", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "127 Katwe I youth Piggery project 31/10/2019 7,000,000", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}, {"headings_1": {"content": "3,234,000", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 7,000,000 8,225,000 128 Nyakaziba youth Boda Boda Project 25/05/2019 12,500,000 \n12,500,000 = - \\| 12,500,000 14,250,000", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}, {"headings_1": {"content": "3,234,000", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "= 12,500,000 15,000,000 129 Ndurumo Youth Boda Boda project 30/04/2019 \n130 Nkukuru Youth Bull Fattening project \\| 02/01/2020 or 12,500,000", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}, {"headings_1": {"content": "3,234,000", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 12,500,000 14,075,000 131 Nyabubare II Youth Boda Boda 30/04/2019 12,500,000\n- 12,500,000 14,284,786 132 Kakamba Youth Produce Traders 30/11/2019 8,000,000 \n133 Sherere II Youth Goat Rearing 01/02/2020 \u2014 7,000,000\n- 7,000,000 i 7,950,000", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}, {"headings_1": {"content": "3,234,000", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- LI 8,000,000 9,599,988", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}, {"headings_1": {"content": "3,234,000", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n134 Nyabwina II Youth Bodaboda 15/05/2019 12,500,000 - 12,500,000 14,284,786 135 \\| Kitojo Youth Boda Boda Project 25/05/2019 12,500,000 = - 12,500,000 \n14,360,000 136 Rubanga Youth Boda Boda Group 25/04/2019 12,500,000 900,000 \\|] 11,600,000 \n13,349,997 E 137 Matsya II Youth Boda Boda Project 30/04/2019 \n12,500,000 150,000 12,350,000 14,154,997 Kibungo I B Youth Boda Boda Project 30/04/2019 \n12,500,000 365,000 12,135,000 13,936,747 139 Kaborogota A Youth Boda Boda 30/04/2019 12,500,000 LL 0 \n12,500,000 14,319,997 140 KINYIMI I YOUTH METAL Sore 9,000,000 0 9,000,000 9,000,000 \nProject \u2014- N", "metadata": {"headings": [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}, {"headings_1": {"content": "3,234,000", "page": 52, "level": 3}}, [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}, {"headings_1": {"content": "3,234,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "13,439,997", "page": 52, "level": 3}}, {"headings_1": {"content": "3,234,000", "page": 52, "level": 3}}]], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "141 FABRICATION", "metadata": {"headings": [{"headings_0": {"content": "141 FABRICATION", "page": 52, "level": 2}}, {"headings_1": {"content": "13,439,997", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Katunda Youth Decorators 13/12/2023 10,000,000 10,000,000 10,000,000 142 Katagata Itara Youth Boda Boda 13/10/2023 11,000,000 \n143 Nyakatooma Produce Buying and 13/09/2023 9,000,000", "metadata": {"headings": [{"headings_0": {"content": "141 FABRICATION", "page": 52, "level": 2}}, {"headings_1": {"content": "13,439,997", "page": 52, "level": 3}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Selling", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}, {"headings_1": {"content": "141 FABRICATION", "page": 52, "level": 2}}], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11,000,000 11,000,000 9,000,000 T 9,000,000 144 Kyamuyanga Youth Bakery 13/07/2023 10,000,000 0 10,000,000 10,000,000 TOTAL 1,225,185,500 373,112,033 854,048,795 989,816,321 \\{ \nb) Youths Groups with Zero Recoveries. \n49 \nSN PROJECT NAME \nDate of AMOUNT AMOUNT AMOUNT DUE \nAMOUNT DUE with 5% Disbursement DISBURSED RECOVERED charge \n1 Orubira Youth Goat rearing 25/01/2019 6,155,000 0 6,155,000.00 7386000 \n2 Kahihi I Youth Boda Boda aan 17/8/2018 urn, 12,375,000 0 12,375,000.00 \u201etb \\|", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}, {"headings_1": {"content": "141 FABRICATION", "page": 52, "level": 2}}, [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}, {"headings_1": {"content": "141 FABRICATION", "page": 52, "level": 2}}], [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}, {"headings_1": {"content": "141 FABRICATION", "page": 52, "level": 2}}], [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}, {"headings_1": {"content": "141 FABRICATION", "page": 52, "level": 2}}], [{"headings_0": {"content": "Selling", "page": 52, "level": 3}}, {"headings_1": {"content": "141 FABRICATION", "page": 52, "level": 2}}]], "page": 52, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5 6,430,000.00 8680500", "metadata": {"headings": [{"headings_0": {"content": "5 6,430,000.00 8680500", "page": 53, "level": 1}}, {"headings_1": {"content": "Selling", "page": 52, "level": 3}}], "page": 53, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Rwenkuba Youth Piggery Project \n\\| Nyakahanga Youth Metal Fabrication 20/06/2016 4820000 0 4820000 \n6507000 \nProject Nyan\u0131z\u0131naa \n5 A Youth Bodaboda 21/10/2017 11810000 0 11810000 13903592 \\|: 6 Kinyemi III Youth Piggery 21/07/2018 9665000 0 9665000 11839622 \n7 Bukiriro II Youth Piggery 21/07/2018 6200000 0 6200000 7750000 \n8 Rwempungu I A Youth Piggerly 24/07/2017 7555000 0 7555000 \\| 9821500 \\|: 9 Kareebo 1 Youth Goat Rearing 24/06/2017 EZ 0 8100000 \n10530000 \n10 Kamabare Youth Goat Rearing 28/03/2018 7000000 0 7000000 \n8400000 \n11 BUGongo Youth Boda Boda 15/05/2021 9600000 0 \u2014T 3600000 \\_\\_\\| 20290000 \\| 12 IRANGARA YOUTH BODA BODA 15/05/2021 9600000 0 9600000 10279500 \n13 Karehe Youth Produce Traders 15/05/2021 I 8000000 ICH 8000000 \n8575000 \u2014 14 Kisizi Youth produce Traders 15/05/2021 8000000 0 8000000 \n8610000 \n15 Mayanga c Youth Boda Boda 15/05/2021 9600000 0 9600000 \n10290000 \n16 Mutara Trading Centre Youth Welders 15/05/2021 9000000 0 9000000 \n9660000 \n17 Nyakateete Youth shoe making 15/06/2021 8000000 0 8000000 8562500 \\| 18 Omukibaare Youth Bda Boda \\| 15/05/2021 9600000 0 9600000 \n10080000 \n19 Rugabagaba Youth Piggery \\| 15/08/2021 6200000 0 6200000 \n6631000 \n20 Rugando Youth Goat Rearing 15/09/2021 4000000 0 eos 4000000 \n4270000 \n21 Rugarama Youth Boda Boda 15/04/2021 9600000 0 \n10286250 \n22 Rukararwe Youth photo/Video Lab 15/05/2021 9000000 \\| 0 9000000 \n9675000 \n23 Rweirara Youth Piggery 09/10/2021 6000000 \\| 0 6000000 = 6400000 \n24 \\_\\| Katwe I youth Piggery project 31/10/2019 7000000 Te 0 7000000 \n8225000 \n25 Nyakaziba youth Boda Boda Project 25/05/2019 12500000 0 12500000 \n15000000 \n26 Ndurumo Youth Boda Boda project EZ 12500000 \n12500000 \n27 Nkukuru Youth Bull Fattening project 02/01/2020 12500000 \\| 0 12500000 \n14075000 \n28 Nyabubare II Youth Boda Boda \\| 30/04/2019 12500000 \\| 0 12500000 \n14284786 \nu oO \n29 Kakamba Youth Produce Traders 30/11/2019 \\| 8000000 0 8000000 \n9599988 30 Sherere II Youth Goat Rearing 01/02/2020 \\| 7000000 0 7000000 \n7950000 31 Nyabwina II Youth Bodaboda 15/05/2019 12500000 0 12500000 \n14284786 32 Kitojo Youth Boda Boda Project \\| 25/05/2019 12500000 0 12500000 \n14360000 33 Kaborogota A Youth Boda Boda 30/04/2019 12500000 0 12500000 \n14319997", "metadata": {"headings": [{"headings_0": {"content": "5 6,430,000.00 8680500", "page": 53, "level": 1}}, {"headings_1": {"content": "Selling", "page": 52, "level": 3}}, [{"headings_0": {"content": "5 6,430,000.00 8680500", "page": 53, "level": 1}}, {"headings_1": {"content": "Selling", "page": 52, "level": 3}}], [{"headings_0": {"content": "5 6,430,000.00 8680500", "page": 53, "level": 1}}, {"headings_1": {"content": "Selling", "page": 52, "level": 3}}]], "page": 53, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 54, "level": 2}}, {"headings_1": {"content": "5 6,430,000.00 8680500", "page": 53, "level": 1}}], "page": 54, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TOTAL 295,810,000 0 295,810,000 \\| 339,936,396 \nAppendix 10: a) UWEP outstanding funds \ns/n Project Name \nDate of \nAmount Repayment Amount Amount 5% services fee Amount due with 5% \\| disbursed/Finan disbursed date Recovered Due where applicable charge \ncial year \n1 Buturo Bakyara 17/11/2017 17/11/2020 1,063,125 5,788,125 Twetungure Group 4,725,000 2 4,725,000 \n[2 Buyayo B Women Goat 22/10/2017 in 1,240,000 442,000 2,282,000 Rearing Project 2,000,000 160,000 \n3 Bwera A Bakyara 20/3/2018 20/3/2021 \n492,400 2,954,400 Twetungure Piggery 3,010,000 548,000 2,462,000", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 54, "level": 2}}, {"headings_1": {"content": "5 6,430,000.00 8680500", "page": 53, "level": 1}}, [{"headings_0": {"content": "Project", "page": 54, "level": 2}}, {"headings_1": {"content": "5 6,430,000.00 8680500", "page": 53, "level": 1}}], [{"headings_0": {"content": "Project", "page": 54, "level": 2}}, {"headings_1": {"content": "5 6,430,000.00 8680500", "page": 53, "level": 1}}], [{"headings_0": {"content": "Project", "page": 54, "level": 2}}, {"headings_1": {"content": "5 6,430,000.00 8680500", "page": 53, "level": 1}}]], "page": 54, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 54, "level": 1}}, {"headings_1": {"content": "Project", "page": 54, "level": 2}}], "page": 54, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Irangara Bakyara Goat 17/11/2017 17/11/2020 \n[5 Rearing Project i 4,531,000 2,899,600 1,631,400 Iraramira Central Women 22/11/2017 za \\|, \nGoat Rearing Project 3,100,000 475,000 2,625,000 6 Karehe I Women Diary 24/12/2017 \n24/12/2020 \nProduction 5,000,000 5,000,000 - 7 \\| Kashasha Women Goat 12/09/2017 12/09/2020 \nRearing Project 2,328,750 - 2,328,750 8 Kashenshero T/C Women 01/01/2018 1 01/01/2021 \nProduce Buying And 6,950,000 5,811,500 1,138,500", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 54, "level": 1}}, {"headings_1": {"content": "Project", "page": 54, "level": 2}}], "page": 54, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Selling Group", "metadata": {"headings": [{"headings_0": {"content": "Selling Group", "page": 54, "level": 8}}, {"headings_1": {"content": "Project", "page": 54, "level": 1}}], "page": 54, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Kashongorero Bakyara 14/01/2018 14/01/2021 \nTukore Namani Goat 3,036,000 1,520,000 1,516,000 \n285,495 1,916,895 \n590,625 3,215,625 \\| \n- \n- \n523,968 2,852,718 142,313 I 1,280,813 \n189,500 1,705,500 \nRearing Project \n\\| nn I T \n10 Katunda Tukore Catering 14/1/2018 \nao \n- \n. Services 4,000,000 4,000,000 - \n11 Kibare I Pig Rearing 10/04/2017 10/04/2020 \n411,750 2,241,750 Women Project 2,490,000 660,000 1,830,000 \n51 \n12 Kinurura Piggery Project 10/04/2017 10/04/2020 \n61,495 412,895 [.. 3,990,000 - 3,638,600 351,400 \u2014 \n13 Kirama Women Rice 22/11/2017", "metadata": {"headings": [{"headings_0": {"content": "Selling Group", "page": 54, "level": 8}}, {"headings_1": {"content": "Project", "page": 54, "level": 1}}, [{"headings_0": {"content": "Selling Group", "page": 54, "level": 8}}, {"headings_1": {"content": "Project", "page": 54, "level": 1}}], [{"headings_0": {"content": "Selling Group", "page": 54, "level": 8}}, {"headings_1": {"content": "Project", "page": 54, "level": 1}}], [{"headings_0": {"content": "Selling Group", "page": 54, "level": 8}}, {"headings_1": {"content": "Project", "page": 54, "level": 1}}], [{"headings_0": {"content": "Selling Group", "page": 54, "level": 8}}, {"headings_1": {"content": "Project", "page": 54, "level": 1}}], [{"headings_0": {"content": "Selling Group", "page": 54, "level": 8}}, {"headings_1": {"content": "Project", "page": 54, "level": 1}}], [{"headings_0": {"content": "Selling Group", "page": 54, "level": 8}}, {"headings_1": {"content": "Project", "page": 54, "level": 1}}], [{"headings_0": {"content": "Selling Group", "page": 54, "level": 8}}, {"headings_1": {"content": "Project", "page": 54, "level": 1}}], [{"headings_0": {"content": "Selling Group", "page": 54, "level": 8}}, {"headings_1": {"content": "Project", "page": 54, "level": 1}}]], "page": 54, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22/11/2020", "metadata": {"headings": [{"headings_0": {"content": "22/11/2020", "page": 55, "level": 3}}, {"headings_1": {"content": "Selling Group", "page": 54, "level": 8}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \nGrowers Project 2,100,000 2,100,000", "metadata": {"headings": [{"headings_0": {"content": "22/11/2020", "page": 55, "level": 3}}, {"headings_1": {"content": "Selling Group", "page": 54, "level": 8}}, [{"headings_0": {"content": "22/11/2020", "page": 55, "level": 3}}, {"headings_1": {"content": "Selling Group", "page": 54, "level": 8}}]], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|.", "metadata": {"headings": [{"headings_0": {"content": "|.", "page": 55, "level": 4}}, {"headings_1": {"content": "22/11/2020", "page": 55, "level": 3}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 Kyobukyera Women Bull 22/11/2017 23/11/2020 N \n675,000 3,675,000 Fattening Project 3,000,000 = 3,000,000 \\| \n15 Mayanga D Women Goat 20/3/2018 20/3/2021 T 278,400 1,670,400 Rearing Project 2,000,000 608,000 I. 1,392,000 ai \n16 Nyabubare Bakyara 22/11/2017 \\| 22/11/2020 \n841,725 4,582,725 Twetungure Group = 6,231,000 T 2,490,000 3,741,000 \n17 Nyabubare I Pig Rearing 17/11/2017 \\| 17/11/2020", "metadata": {"headings": [{"headings_0": {"content": "|.", "page": 55, "level": 4}}, {"headings_1": {"content": "22/11/2020", "page": 55, "level": 3}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u 560,250 3,050,250", "metadata": {"headings": [{"headings_0": {"content": "u 560,250 3,050,250", "page": 55, "level": 3}}, {"headings_1": {"content": "|.", "page": 55, "level": 4}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Women Project 2,490,000 5 \\| 2,490,000 \n\\| 18 Nyabyondo Women 10/04/2017 10/09/2020 \n255,375 1,390,375 Coffee Traders Project \n2,100,000 965,000 1,135,000 \\_\\| \n19 \\| Nyakabingo Bakyara 10/04/2017 \\| 10/04/2020 T 740,250 4,030,250 \\_\\_\\| Model Group 3,290,000 7 3,290,000 \n20 Nyakatooma B Women 20/3/2018 \\| 20/3/2021 T \n636,550 2,135,550 \\| Goat Rearing Project 2,496,000 997,000 \\_\\| 1,499,000 \n21 Nyamatongo Women Bull 22/11/2017 \n22/11/2020 \n- \n\\| Fattening 3,000,000 \\_\\| 3,000,000\\_\\_\\| - \n\\| \n22 Nyamisheshe Women 17/11/2017 I\" 17/11/2020 >. 561,600 3,057,600 Goat Rearing Project \\| 2,496,000 = 2,496,000 \n23 Nyandago Bakyara 10/04/2017 10/04/2020 iu 586,850 3,587,850 L Twetungure Goat 3,001,000 - 3,001,000 \n24 Nyerambire Goat Rearing 10/04/2017 10/04/2020 \\| 587,630 1,836,730 \nRearing Project. I \nWomen Project 110/0472017 2,000,000 750,900 1,249,100 \n25 Obubare I Women 10/04/2020 31,780 213,380 \\| Piggery Project \n3,256,000 1 3,074,400 181,600 T \n26 Omububare Bakyara 17/11/2017 22/11/2020 \n855,000 4,655,000", "metadata": {"headings": [{"headings_0": {"content": "u 560,250 3,050,250", "page": 55, "level": 3}}, {"headings_1": {"content": "|.", "page": 55, "level": 4}}, [{"headings_0": {"content": "u 560,250 3,050,250", "page": 55, "level": 3}}, {"headings_1": {"content": "|.", "page": 55, "level": 4}}], [{"headings_0": {"content": "u 560,250 3,050,250", "page": 55, "level": 3}}, {"headings_1": {"content": "|.", "page": 55, "level": 4}}], [{"headings_0": {"content": "u 560,250 3,050,250", "page": 55, "level": 3}}, {"headings_1": {"content": "|.", "page": 55, "level": 4}}], [{"headings_0": {"content": "u 560,250 3,050,250", "page": 55, "level": 3}}, {"headings_1": {"content": "|.", "page": 55, "level": 4}}]], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Goat Rearing Project | \u2014_ 4,520,000 \u2014| 720,000 3,800,000", "metadata": {"headings": [{"headings_0": {"content": "Goat Rearing Project | \u2014_ 4,520,000 \u2014| 720,000 3,800,000", "page": 55, "level": 2}}, {"headings_1": {"content": "u 560,250 3,050,250", "page": 55, "level": 3}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27 Rureka Bakyara 10/04/2017 10/04/2020", "metadata": {"headings": [{"headings_0": {"content": "Goat Rearing Project | \u2014_ 4,520,000 \u2014| 720,000 3,800,000", "page": 55, "level": 2}}, {"headings_1": {"content": "u 560,250 3,050,250", "page": 55, "level": 3}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(87)", "metadata": {"headings": [{"headings_0": {"content": "(87)", "page": 55, "level": 1}}, {"headings_1": {"content": "Goat Rearing Project | \u2014_ 4,520,000 \u2014| 720,000 3,800,000", "page": 55, "level": 2}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n\\| Bodaboda Project 4,731,913 4,732,000 (87) \\| 28 Rutookye Tailoring & 13/11/2017 3,000,000 13/11/2020", "metadata": {"headings": [{"headings_0": {"content": "(87)", "page": 55, "level": 1}}, {"headings_1": {"content": "Goat Rearing Project | \u2014_ 4,520,000 \u2014| 720,000 3,800,000", "page": 55, "level": 2}}, [{"headings_0": {"content": "(87)", "page": 55, "level": 1}}, {"headings_1": {"content": "Goat Rearing Project | \u2014_ 4,520,000 \u2014| 720,000 3,800,000", "page": 55, "level": 2}}]], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "480,000 \u2014 2,520,000", "metadata": {"headings": [{"headings_0": {"content": "480,000 \u2014 2,520,000", "page": 55, "level": 3}}, {"headings_1": {"content": "(87)", "page": 55, "level": 1}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "567,000 3,087,000 \\| Knitting Women Project \n\\| 29 Rwakatara Women Bar & 17/11/2017 17/11/2020", "metadata": {"headings": [{"headings_0": {"content": "480,000 \u2014 2,520,000", "page": 55, "level": 3}}, {"headings_1": {"content": "(87)", "page": 55, "level": 1}}, [{"headings_0": {"content": "480,000 \u2014 2,520,000", "page": 55, "level": 3}}, {"headings_1": {"content": "(87)", "page": 55, "level": 1}}]], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(92,500)", "metadata": {"headings": [{"headings_0": {"content": "(92,500)", "page": 55, "level": 1}}, {"headings_1": {"content": "480,000 \u2014 2,520,000", "page": 55, "level": 3}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "=", "metadata": {"headings": [{"headings_0": {"content": "(92,500)", "page": 55, "level": 1}}, {"headings_1": {"content": "480,000 \u2014 2,520,000", "page": 55, "level": 3}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Liquid Soap Project", "metadata": {"headings": [{"headings_0": {"content": "Liquid Soap Project", "page": 55, "level": 1}}, {"headings_1": {"content": "(92,500)", "page": 55, "level": 1}}], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,320,000 4,412,500 (92,500) \n30 Bugongo Wholesaie And 10/04/2017 10/04/2020 \n1,734,210 9,441,810 Retail Women Project 8,507,600 Tt 800,000 7,707,600 \n31 Iraramira IWomen Goat 17/11/2017 2 17/11/2020 \\| \n841,725 4,582,725 \\| \n52 \nRearing Project 4,246,000 505,000 3,741,000 \nKashenshero Town 22/11/2017 22/11/2020 1,217,250 6,627,250 Council Women Cattle 7,090,000 1,680,000 5,410,000", "metadata": {"headings": [{"headings_0": {"content": "Liquid Soap Project", "page": 55, "level": 1}}, {"headings_1": {"content": "(92,500)", "page": 55, "level": 1}}, [{"headings_0": {"content": "Liquid Soap Project", "page": 55, "level": 1}}, {"headings_1": {"content": "(92,500)", "page": 55, "level": 1}}], [{"headings_0": {"content": "Liquid Soap Project", "page": 55, "level": 1}}, {"headings_1": {"content": "(92,500)", "page": 55, "level": 1}}]], "page": 55, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Trading Group", "metadata": {"headings": [{"headings_0": {"content": "Trading Group", "page": 56, "level": 2}}, {"headings_1": {"content": "Liquid Soap Project", "page": 55, "level": 1}}], "page": 56, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 Katagata Women Boda 22/11/2017 22/11/2020 \n1,526,625 8,311,625 Boda Project 1,935,000 6,785,000 \n34 Katenga Bakyara 10/04/2017 \\| 19/10/2020 \\| \\| 1,041,300 5,669,300 Tubingye Obworo Group 4,998,000 370,000 4,628,000 \n35 Kicwamba Bakyara 17/11/2017 14/11/2020 783,000 4,263,000 Twetungure Group 9,030,000 5,550,000 480,000 \n36 Kyeirama Women Piggery 22/11/2017 22/11/2020 \nProject 4,955,000\\_ 4,290,000 665,000 \n37 Kyeitoko Women Goat 22/11/2017 \n22/11/2020 \nRearing Project 4,500,000 4,500,000 = \n38 Kyemengo Women 22/11/2017 22/11/2020 \nProduce Buying And 6,320,200 3,470,000 2,850,200 \nSelling Group \n116,375 781,375 - 498,785 3,348,985 \n39 Matsya I Women Diary 10/04/2017 10/04/2020 \\| \\| 517,133 3,472,182 Production 4,805,049 1,850,000 2,955,049 \n40 Mitooma Town Bakyara 17/11/2017 17/11/2020 \nTukorerehamwe Group 5,410,000 4,818,000 592,000 \n41 Nyabubare Women 03/01/2018 03/01/2021 \nSaloon And Cosmetics 3,626,000 2,131,000 1,495,000 \n42 Nyakahandagazi Bakazi 10/04/2017 10/04/2020 \nTwebiseho Group 4,700,000 2,930,000 1,770,000 \n43 Nyamushungwa Women 17/11/17 \n17/11/2020 \nBuying And Selling 3,750,000 3,750,000 = \nProduce \n103,600 695,600 224,250 1,719,250 322,250 2,092,250 \n- \n- \n44 Rushoroza Women Goat 22/11/2017 22/11/2020 \\| 761,350 3,367,350", "metadata": {"headings": [{"headings_0": {"content": "Trading Group", "page": 56, "level": 2}}, {"headings_1": {"content": "Liquid Soap Project", "page": 55, "level": 1}}, [{"headings_0": {"content": "Trading Group", "page": 56, "level": 2}}, {"headings_1": {"content": "Liquid Soap Project", "page": 55, "level": 1}}], [{"headings_0": {"content": "Trading Group", "page": 56, "level": 2}}, {"headings_1": {"content": "Liquid Soap Project", "page": 55, "level": 1}}], [{"headings_0": {"content": "Trading Group", "page": 56, "level": 2}}, {"headings_1": {"content": "Liquid Soap Project", "page": 55, "level": 1}}], [{"headings_0": {"content": "Trading Group", "page": 56, "level": 2}}, {"headings_1": {"content": "Liquid Soap Project", "page": 55, "level": 1}}], [{"headings_0": {"content": "Trading Group", "page": 56, "level": 2}}, {"headings_1": {"content": "Liquid Soap Project", "page": 55, "level": 1}}]], "page": 56, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "metadata": {"headings": [{"headings_0": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}, {"headings_1": {"content": "Trading Group", "page": 56, "level": 2}}], "page": 56, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "45 Rutooma Parish Bakyara 11/04/2017 11/04/2020 \nGoat Rearing Grou 4,750,000 792,000 46 Rwamunwori A Goat 10/04/2017 10/04/2020 \nRearin 3,500,000 2,350,000 \n138,600 930,600 528,750 2,878,750 \n! 47 Rwempungu A Fal 10/04/2017 10/04/2020 \n249,670 2,754,070 ; Tweyombekye Goat 3,500,000 995,600 2,504,400 ' Rearin \n48 Buharambo Bakyara 22/11/2017 22/11/2020 704,000 704,000 Twetungure Produce 9,980,000 9,980,000 - \nSelling & Buying Project \n53", "metadata": {"headings": [{"headings_0": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}, {"headings_1": {"content": "Trading Group", "page": 56, "level": 2}}, [{"headings_0": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}, {"headings_1": {"content": "Trading Group", "page": 56, "level": 2}}], [{"headings_0": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}, {"headings_1": {"content": "Trading Group", "page": 56, "level": 2}}], [{"headings_0": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}, {"headings_1": {"content": "Trading Group", "page": 56, "level": 2}}], [{"headings_0": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}, {"headings_1": {"content": "Trading Group", "page": 56, "level": 2}}]], "page": 56, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "49 Kirambi Women's Group 22/11/2017 \n22/11/2020 \\| 886,375 \\| 2,401,375 9,000,000 7,485,000 1,515,000 = 50 Kamuhumuza Bakyara 03/01/2018 03/01/2021 \n1,800,000 13,800,000 Bodaboda Transporters 12,000,000 - 12,000,000 \nProject \u2014Ta2 rT i 51 Mahwizi Bakyara Tukore 22/11/2017 \\_\\_\\| 7172020 \n932,850 5,339,850 10,107,000 5,700,000 \\_\\_\\| 407,000 \\| 52 Rwamujaka Women 17/12/2017 17/12/2020 \n510,000 3,710,000 Buying & Selling Produce 6,000,000 2,800,000 3,200,000 \ni 53 Rubanga Beauty Salon 22/11/2017 22/11/2020 \n520,600 8,457,600 Wowen Group -\u00a3.927,000 990,000 7,937,000. = 54 Katenga Abamwe 17/11/2017 17/11/2020 1,060,000 3,760,000 Bakyara Twetungure 10,400,000 7,700,000 2,700,000 \nGroup Project 10/04/2017 a \nzu 55 Kyeshabo Women Goat 17 \n333,000 5,493,000 Rearing Project 5,760,000 600,000 5,160,000 \\_\\| 56 Nyakatooma Piggery 13/11/2017 13/11/2020 \n477,750 3,767,750 Group \\_ 6,800,000 3,510,000 3,290,000 \n57 Nyerambire Ii Piggery 10/04/2017 10/04/2020 \n1,462,500 7,962,500 \\| Group 6,500,000 - 6,500,000 \nE Kashenshero Town 11/04/2017 11/04/2020 [36 912,625 4,577,625 Council Women Kitchen 9,500,000 5,835,000 3,665,000 \nWare Trading Group I 59 Katooma Women 13/11/2017 13/11/2020 \\| \n595,750 10,760,750 Catering Project 10,665,000 500,000 10,165,000 \n60 Kakyeza Wowen Boda 20/3/2018 20/3/2021 \n708,500 10,738,500 Boda Project 12,500,000 2,470,000 10,030,000 \n61 Rwenshama B Bakyara 22/1/2018 22/1/2021 \n453,600 9,219,600 Produce Buying & Selling 8,970,000 204,000 8,766,000 \n62 Kitojo Women Traders 04/01/2021 03/01/2023 \n771,000 8,481,000 Project 11,510,000 3,800,000 7,710,000 \n\\| \n63 Nyabubaare Women 04/01/2021 \n11/01/2023 \\| 400,000 8,400,000 Bodaboda 9,500,000 1,500,000 8,000,000 \n64 Kikunyu 11 Bakyala 04/01/2021 02/01/2023 \n509,450 10,698,450 Twimukye Produce 11,510,000 1,321,000 10,189,000 \nBuying And Selling \n65 Kikani Buying And Selling 01/01/2021 08/01/2023 \n445,000 9,345,000 Produce 9,500,000 600,000 8,900,000 i 66 Karangara Business 28/09/2021 \\| 28/01/2024 \\| \n427,750 8,982,750 u; Women Group 11,800,000 3,245,000 8,555,000 \n54 \n67 Kakombe Ii Women 28/08/2021 28/06/2024 \nBodaboda Project 11,820,000 - 11,820,000 68 Mitooma T/C Women 28/10/2021 28/04/2024 \nSaloon And Beauty Palor \n6,008,853 4,453,000 1,555,853", "metadata": {"headings": [{"headings_0": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}, {"headings_1": {"content": "Trading Group", "page": 56, "level": 2}}, [{"headings_0": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}, {"headings_1": {"content": "Trading Group", "page": 56, "level": 2}}], [{"headings_0": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}, {"headings_1": {"content": "Trading Group", "page": 56, "level": 2}}]], "page": 57, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 58, "level": 8}}, {"headings_1": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}], "page": 58, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "69 Kicwamba Women Group 28/12/2021 28/06/2024", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 58, "level": 8}}, {"headings_1": {"content": "Rearing Project 3,606,000 1,000,000 2,606,000", "page": 56, "level": 1}}], "page": 58, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,670,000", "metadata": {"headings": [{"headings_0": {"content": "8,670,000", "page": 58, "level": 1}}, {"headings_1": {"content": "Group", "page": 58, "level": 8}}], "page": 58, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,200,000 \\_\\| 4,470,000 70 Rwentojo B Women Wine 28/10/2021 28/06/2024 \nProducers Project 9,777,500 4,500,000 5,277,500 71 Kirama Women Coffee 28/07/2021 28/02/2024 \nTraders Project 11,160,000 2,096,000 9,064,000 \n591,000 12,411,000 77,793 1,633,646", "metadata": {"headings": [{"headings_0": {"content": "8,670,000", "page": 58, "level": 1}}, {"headings_1": {"content": "Group", "page": 58, "level": 8}}, [{"headings_0": {"content": "8,670,000", "page": 58, "level": 1}}, {"headings_1": {"content": "Group", "page": 58, "level": 8}}]], "page": 58, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "223,500 4,693,500", "metadata": {"headings": [{"headings_0": {"content": "223,500 4,693,500", "page": 58, "level": 1}}, {"headings_1": {"content": "8,670,000", "page": 58, "level": 1}}], "page": 58, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "263,875 5,541,375 453,200 9,517,200 \nI 72 Kashenshero Tailoring 28/10/2021 28/02/2024 163,660 3,436,860 And Knitting Project 8,310,000 5,036,800 3,273,200 \n73 Katenga Active Ladies 28/10/2021 28/06/2024 \n437,000 9,177,000 J Association Project 10,490,000 1,750,000 8,740,000 \n74 Nyakateete Women 28/10/2021 06/01/2024 \n440,000 9,240,000 Piggery Project 10,500,000 1,700,000 8,800,000 \n75 Ryakahimbi Women 05/01/2021 28/09/2023 \\| 154,500 3,244,500 Kitchen Ware 7,190,000\\_ 4,100,000 3,090,000 \n76 Rwenyonyozi Whole Sale 05/01/2021 28/12/2023 \nWomen Group 7,540,000 1,410,000 6,130,000 \n77 Mutanoga Abamwe 28/07/2021 28/10/2023 \nGroup Project 7,870,700 6,908,000 962,700 \n78 Rwanja Women Produce 04/01/2021 28/01/2024 \nBuying And Selling 10,060,000 - 10,060,000", "metadata": {"headings": [{"headings_0": {"content": "223,500 4,693,500", "page": 58, "level": 1}}, {"headings_1": {"content": "8,670,000", "page": 58, "level": 1}}, [{"headings_0": {"content": "223,500 4,693,500", "page": 58, "level": 1}}, {"headings_1": {"content": "8,670,000", "page": 58, "level": 1}}], [{"headings_0": {"content": "223,500 4,693,500", "page": 58, "level": 1}}, {"headings_1": {"content": "8,670,000", "page": 58, "level": 1}}]], "page": 58, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 58, "level": 2}}, {"headings_1": {"content": "223,500 4,693,500", "page": 58, "level": 1}}], "page": 58, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "79 Kyeibaare United Women 28/08/2021 11/01/2023 \nBull Fattening Enterprise 11,410,000 8,510,000 2,900,000 80 Rwemirama Wowen 09/10/2023 08/10/2024 \nCoffee Traders Project 12,333,368 = 12,333,368 Enshaka Women Produce 08/10/2023 07/10/2026 \nBuying And Sellin 12,295,000 - 12,295,000 82 Mitooma Town Council 08/10/2023 07/10/2026 \nBakazi Twetungure 9,990,000 = 9,990,000", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 58, "level": 2}}, {"headings_1": {"content": "223,500 4,693,500", "page": 58, "level": 1}}], "page": 58, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 58, "level": 2}}, {"headings_1": {"content": "Project", "page": 58, "level": 2}}], "page": 58, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "83 Kitojo Women Produce 10/10/2023 06/10/2026 \nDealers 10,992,000 = 10,992,000 84 Mushunga Women Wine 10/10/2023 06/10/2026 \nTukore Group 9,882,000 - 9,882,000 85 Omukacence Women 08/10/2023 ss 07/10/2026 \n55 \n\\| 306,500 6,436,500 48,135 1,010,835 \n503,000 10,563,000 \n145,000 3,045,000 12,333,368 12,295,000 9,990,000 \n10,992,000 9,882,000 \n10,020,000 \n\\| Buying And Selling \n\\| 10,020,000 \\| - 10,020,000 \\| Produce \n86 Omukibirizi Women Bull 10/10/2023 \\| 06/10/2026", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 58, "level": 2}}, {"headings_1": {"content": "Project", "page": 58, "level": 2}}, [{"headings_0": {"content": "Group", "page": 58, "level": 2}}, {"headings_1": {"content": "Project", "page": 58, "level": 2}}], [{"headings_0": {"content": "Group", "page": 58, "level": 2}}, {"headings_1": {"content": "Project", "page": 58, "level": 2}}], [{"headings_0": {"content": "Group", "page": 58, "level": 2}}, {"headings_1": {"content": "Project", "page": 58, "level": 2}}], [{"headings_0": {"content": "Group", "page": 58, "level": 2}}, {"headings_1": {"content": "Project", "page": 58, "level": 2}}], [{"headings_0": {"content": "Group", "page": 58, "level": 2}}, {"headings_1": {"content": "Project", "page": 58, "level": 2}}], [{"headings_0": {"content": "Group", "page": 58, "level": 2}}, {"headings_1": {"content": "Project", "page": 58, "level": 2}}], [{"headings_0": {"content": "Group", "page": 58, "level": 2}}, {"headings_1": {"content": "Project", "page": 58, "level": 2}}], [{"headings_0": {"content": "Group", "page": 58, "level": 2}}, {"headings_1": {"content": "Project", "page": 58, "level": 2}}]], "page": 58, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 12,432,000", "metadata": {"headings": [{"headings_0": {"content": "| 12,432,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 58, "level": 2}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fattening 12,432,000 = 12,432,000 87 Rurehe North Women 10/10/2023 \\{06/10/2026", "metadata": {"headings": [{"headings_0": {"content": "| 12,432,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 58, "level": 2}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,740,000", "metadata": {"headings": [{"headings_0": {"content": "5,740,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| 12,432,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Piggery 5,740,000 - 5,740,000 \n580,626,93 197,628,90 382,998,03 3 0 3 \nb) Zero recoveries", "metadata": {"headings": [{"headings_0": {"content": "5,740,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| 12,432,000", "page": 59, "level": 3}}, [{"headings_0": {"content": "5,740,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| 12,432,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "5,740,000", "page": 59, "level": 3}}, {"headings_1": {"content": "| 12,432,000", "page": 59, "level": 3}}]], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "39,702,867", "metadata": {"headings": [{"headings_0": {"content": "39,702,867", "page": 59, "level": 3}}, {"headings_1": {"content": "5,740,000", "page": 59, "level": 3}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "422,700,900 \ns/n Project Name Date of Amount \\| Repayment T Amount 5% services fee Amount due with disbursed/Fina disbursed date Amoun Due where applicable 5% charge ncial year t \nRecove red \n1 Buturo Bakyara 17/11/2017 4,725,000 17/11/2020 \n\\| Twetungure Group 4,725,000 2 Kashasha Women Goat 12/09/2017 2,328,750 12/09/2020", "metadata": {"headings": [{"headings_0": {"content": "39,702,867", "page": 59, "level": 3}}, {"headings_1": {"content": "5,740,000", "page": 59, "level": 3}}, [{"headings_0": {"content": "39,702,867", "page": 59, "level": 3}}, {"headings_1": {"content": "5,740,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "39,702,867", "page": 59, "level": 3}}, {"headings_1": {"content": "5,740,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "39,702,867", "page": 59, "level": 3}}, {"headings_1": {"content": "5,740,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "39,702,867", "page": 59, "level": 3}}, {"headings_1": {"content": "5,740,000", "page": 59, "level": 3}}]], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rearing Project", "metadata": {"headings": [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 2,328,750 \n1,063,125 5,788,125 \n523,968 2,852,718 \n3 Kyobukyera Women 22/11/2017 3,000,000 23/11/2020 \n675,000 3,675,000 \nBull Fattening Project - 3,000,000 \n4 Nyabubare I Pig 17/11/2017 2,490,000 17/11/2020 \n560,250 3,050,250 \n\\| 5 Nyakabingo Bakyara 10/04/2017 3,290,000 10/04/2020 \nRearing Women Project T = 2,490,000 + 740,250 4,030,250 \nModel Group 3 3,290,000 \n6 Nyamisheshe Women 17/11/2017 2,496,000 17/11/2020 \n561,600 3,057,600 \nGoat Rearing Project \n> 2,496,000 Tr 7 Nyandago Bakyara 10/04/2017 3,001,000 10/04/2020 \nTwetungure Goat = = 3,001,000 \n586,850 \\| 3,587,850 Rearing Project \\| 8 Kamuhumuza Bakyara 03/01/2018 12,000,000 03/01/2021 \n1,800,000 13,800,000 \nBodaboda Transporters a 12,000,000", "metadata": {"headings": [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}, [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}], [{"headings_0": {"content": "Rearing Project", "page": 59, "level": 2}}, {"headings_1": {"content": "39,702,867", "page": 59, "level": 3}}]], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3 Project =", "metadata": {"headings": [{"headings_0": {"content": "3 Project =", "page": 59, "level": 2}}, {"headings_1": {"content": "Rearing Project", "page": 59, "level": 2}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyerambire Ii Piggery 10/04/2017 6,500,000 10/04/2020 \n1,462,500 7,962,500", "metadata": {"headings": [{"headings_0": {"content": "3 Project =", "page": 59, "level": 2}}, {"headings_1": {"content": "Rearing Project", "page": 59, "level": 2}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 59, "level": 2}}, {"headings_1": {"content": "3 Project =", "page": 59, "level": 2}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6,500,000", "metadata": {"headings": [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Kakombe Ii Women 28/08/2021 11,820,000 28/06/2024 \n591,000 \\| 12,411,000 Bodaboda Project", "metadata": {"headings": [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 11,820,000", "metadata": {"headings": [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "11 Rwanja Women 04/01/2021 10,060,000 28/01/2024 \n503,000 10,563,000 \nProduce Buying And 7 10,060,000 \n56 \nSelling Project \nTotal \\| \\| 61,710,750 \\| 61,710,75 9,067,543 70,778,293 0 \n- \nAppendix 11: Untitled land \nS/N Parish Name /Location of the land Estimated Status Comments size \n1 \\_\\_\\| Keshenshero market land 1 Not surveyed No Disputes 2 \nKihungye dip tank land \n3 \u2014 Kashenshero T/C haqtrs 2 Not surveyed No Disputes \n= 1 Not surveyed No Disputes 4 Katunda Katunda Parish hqtrs", "metadata": {"headings": [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}, [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}], [{"headings_0": {"content": "6,500,000", "page": 59, "level": 3}}, {"headings_1": {"content": "Group", "page": 59, "level": 2}}]], "page": 59, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee ri =", "metadata": {"headings": [{"headings_0": {"content": "ee ri =", "page": 61, "level": 3}}, {"headings_1": {"content": "6,500,000", "page": 59, "level": 3}}], "page": 61, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48 Rwoburunga HCIH&parish HQ 5 Not surveyed No Disputes 49 \\|[Traramira Iraramira parish HQ \n15 Not surveyed Disputed \n50 Iraramira Iraramira Trading Cams centre market land 0.25 Not surveyed \\| Disputed \\| Ta vera Tr \u2014 \n51 Iraramira Iraramira Mean II \nNot \n52 Kiyanga Kisizi market land \n0.5 Not surveyed Disputed \n58 \n53 Mayanga Nyakatooma/Mayanga trading centre \\| 0.25 Not surveyed No Disputes \\| 54 Hee parish hqtrs \\| 0.5 Not surveyed No Disputes", "metadata": {"headings": [{"headings_0": {"content": "ee ri =", "page": 61, "level": 3}}, {"headings_1": {"content": "6,500,000", "page": 59, "level": 3}}, [{"headings_0": {"content": "ee ri =", "page": 61, "level": 3}}, {"headings_1": {"content": "6,500,000", "page": 59, "level": 3}}], [{"headings_0": {"content": "ee ri =", "page": 61, "level": 3}}, {"headings_1": {"content": "6,500,000", "page": 59, "level": 3}}]], "page": 61, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae d", "metadata": {"headings": [{"headings_0": {"content": "ae d", "page": 62, "level": 3}}, {"headings_1": {"content": "ee ri =", "page": 61, "level": 3}}], "page": 62, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "55 Rwamujura Kabekache coffee huller \n\\| 1 Not surveyed No Disputes 56 Katagata Kenshumba land-Kagashe plot 0.125 Not surveyed Disputed \\| 57 Katagata Katagata-omukagashe \u2014Nyarwanya plot 0.125 \\| Not surveyed Disputed 58 Rwanja East Rwanja East parish hatrs land \n\\| 0.25 Not surveyed Disputed \n60 \u2014 \n59 Bitooma Bitooma parish hqtrs&S/c hqtrs \\| 5 Not surveyed Disputed Katenga GFS( 2water sources & \n1 Not surveyed No Disputes reserviour tank) \n61 \n\\| Rushozi IGFS(water sources & \n1 \\| Not surveyed No Disputes reserviour tank) \n62 \n\\| Rushozi II GFS(water sources & \n\\| 1 Not surveyed No Disputes reserviour tank \n63 Ryenjerero Bagarame Plot \n\\| 64 Rurehe South Rwanja Market \n\\| 0.125 Not surveyed \\| Disputed", "metadata": {"headings": [{"headings_0": {"content": "ae d", "page": 62, "level": 3}}, {"headings_1": {"content": "ee ri =", "page": 61, "level": 3}}, [{"headings_0": {"content": "ae d", "page": 62, "level": 3}}, {"headings_1": {"content": "ee ri =", "page": 61, "level": 3}}], [{"headings_0": {"content": "ae d", "page": 62, "level": 3}}, {"headings_1": {"content": "ee ri =", "page": 61, "level": 3}}], [{"headings_0": {"content": "ae d", "page": 62, "level": 3}}, {"headings_1": {"content": "ee ri =", "page": 61, "level": 3}}], [{"headings_0": {"content": "ae d", "page": 62, "level": 3}}, {"headings_1": {"content": "ee ri =", "page": 61, "level": 3}}], [{"headings_0": {"content": "ae d", "page": 62, "level": 3}}, {"headings_1": {"content": "ee ri =", "page": 61, "level": 3}}], [{"headings_0": {"content": "ae d", "page": 62, "level": 3}}, {"headings_1": {"content": "ee ri =", "page": 61, "level": 3}}], [{"headings_0": {"content": "ae d", "page": 62, "level": 3}}, {"headings_1": {"content": "ee ri =", "page": 61, "level": 3}}]], "page": 62, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 6", "metadata": {"headings": [{"headings_0": {"content": "| 6", "page": 62, "level": 4}}, {"headings_1": {"content": "ae d", "page": 62, "level": 3}}], "page": 62, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not surveyed \\| No Disputes \n65 Rurehe south Rurehe sub-county hqtrs&Cope school 0.25 Not surveyed \\| No Disputes \\| 66 Ryenjerero Bubaare play ground(Rugando) 1.3 Not surveyed \\| Disputed \\| 67 Ryenjerero Twimukye market /Bagarame 0.5 Not surveyed No Disputes \\| 68 Ryenjerero Bagarame plot 0.125 Not surveyed Disputed \\| 69 Rutooma Kigimbi land \n70 Rutooma Kigimbi plot 2 \n71 Kati Kati parish hqtrs \n0.125 Not surveyed No Disputes \\| 0.125 Not surveyed No Disputes \n1.5 Not surveyed No Disputes \n72 \nKati market land/play ground 1.5 Not surveyed No Disputes \n73 \nKigunga A land/former nutrition land 25 \nNot surveyed Disputed \n74 Kigunga B/Kamburara/Butembe Not surveyed Disputed \n75 \nKitaka B/nutrition house land \nNot surveyed No Disputes [76 Rwamuniori A nutrition House \nNot surveyed No Disputes \n77 Rwamuniori trading centre land 0.5 \n78 \nKatonga nutrition centre land \n79 \nRwamuniori H/C II land \n2 Not surveyed No Disputes 0.5 Not surveyed Disputed 80 Kamburara land 1 \\| Not surveyed Disputed \n59 \n81 \nRwenkuriijo market land \n25 Not surveyed No Disputes 82 Rwamuniori B 0.5 Not surveyed No Disputes 83 \\| Kibungo nutrition \n0.25 Not surveyed No Disputes 84 Bwera Rwenshama B/rweshama p.school 6 Not surveyed No Disputes", "metadata": {"headings": [{"headings_0": {"content": "| 6", "page": 62, "level": 4}}, {"headings_1": {"content": "ae d", "page": 62, "level": 3}}, [{"headings_0": {"content": "| 6", "page": 62, "level": 4}}, {"headings_1": {"content": "ae d", "page": 62, "level": 3}}], [{"headings_0": {"content": "| 6", "page": 62, "level": 4}}, {"headings_1": {"content": "ae d", "page": 62, "level": 3}}], [{"headings_0": {"content": "| 6", "page": 62, "level": 4}}, {"headings_1": {"content": "ae d", "page": 62, "level": 3}}], [{"headings_0": {"content": "| 6", "page": 62, "level": 4}}, {"headings_1": {"content": "ae d", "page": 62, "level": 3}}]], "page": 62, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Bwera)", "metadata": {"headings": [{"headings_0": {"content": "(Bwera)", "page": 63, "level": 2}}, {"headings_1": {"content": "| 6", "page": 62, "level": 4}}], "page": 63, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "85 Bwera Rweshama extension plot across the 0.125 Not surveyed No Disputes \nroad (Bwera) \n86 Kati Rwentojo A nutrition house 0.125 Not surveyed Disputed \n87 Rugarama nutrition 1.5 Not surveyed Disputed \n88 \nRweibare A Nutrition \n0.125 Not surveyed No Disputes \n89 \nKashongorero parish hatrs land 0.5 Not surveyed No Disputes \n90 Rugazi nutrition 0.5 Not surveyed No Disputes 91 Rucence nutrition land 1 Not surveyed No Disputes 92 \nRwempungu A. nutrition land 1 Not surveyed No Disputes \n93 Nyandago Ruberera land 0.125 Not surveyed Disputed \n94 \nKanyabwanga parish hatrs land 1 \nNot surveyed No Disputes \n95 \\| Kigyende HCII land \n1 Not surveyed No Disputes \\| 96 \nKigyende nutrition centre land 0.5 Not surveyed No Disputes \\| 97 \nKigyende GFS( water sources & \n0.125 Not surveyed No Disputes reserviour tank) \n98 \nKashongorero trading centre market 0.125 Not surveyed No Disputes nutrition land \n99 \nMitooma Town Council forest 1 Not surveyed No Disputes \\| 100 Community Centre 0.2 Not surveyed No Disputes \\| 101 \nRushoroza Dip tank land \n5 Not surveyed No Disputes \\| 102 \nMitooma Town Council Hqrs 2 Not surveyed No Disputes \n103 \nCommercial Building LC1V 0.5 Not surveyed No Disputes \n104 Ward 11 Hars \n3 Not surveyed No Disputes TOTAL 183.0 \\| Appendix 12: Non functionali \nof SACCO committees and sub committees \nVote Name Of Supervisory committee Executive Committee Loan Sub committee \nNam SACCO \nProduction sub Committee Marketing Business \nFinance and ee sub Development services investment sub \n60 \nCommittee sub Committee Committee \nWas it Is the committee Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the \nIs the Constitute operational? Constitut committee Constituted committee Constituted committee Constituted committee Constit committ committee d? (operational or ed? operational? ? (yes/No) operational? ? (yes/No) operational ? (yes/No) operationa uted? ee \noperational? (yes/No) Not operational) (yes/No) (operational (operational ? 1? (yes/N operatio (operational or or Not or Not (operationa (operation 0) nal? Not operational) operational) lor Not al or Not (operatio operational) operational operationa nal or \n) 1\u00bb) Not \noperatio \nnal) \nBukari Yes Not operational yes Operational Yes operational no Not No Not no Not Not Sub 2 \nKashenshero \noperational operationa operatio operational \\|; Committees Pdm Savings \nI nal \u2018 be to", "metadata": {"headings": [{"headings_0": {"content": "(Bwera)", "page": 63, "level": 2}}, {"headings_1": {"content": "| 6", "page": 62, "level": 4}}, [{"headings_0": {"content": "(Bwera)", "page": 63, "level": 2}}, {"headings_1": {"content": "| 6", "page": 62, "level": 4}}], [{"headings_0": {"content": "(Bwera)", "page": 63, "level": 2}}, {"headings_1": {"content": "| 6", "page": 62, "level": 4}}], [{"headings_0": {"content": "(Bwera)", "page": 63, "level": 2}}, {"headings_1": {"content": "| 6", "page": 62, "level": 4}}], [{"headings_0": {"content": "(Bwera)", "page": 63, "level": 2}}, {"headings_1": {"content": "| 6", "page": 62, "level": 4}}], [{"headings_0": {"content": "(Bwera)", "page": 63, "level": 2}}, {"headings_1": {"content": "| 6", "page": 62, "level": 4}}], [{"headings_0": {"content": "(Bwera)", "page": 63, "level": 2}}, {"headings_1": {"content": "| 6", "page": 62, "level": 4}}]], "page": 63, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "And Credit", "metadata": {"headings": [{"headings_0": {"content": "And Credit", "page": 64, "level": 3}}, {"headings_1": {"content": "(Bwera)", "page": 63, "level": 2}}], "page": 64, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constituted Cooperative \n\u00b0 and made Society Ltd \noperational \nNyakatooma Yes Not operational yes Operational Yes operational no Not No Not no Not Not Sub Kashenshero \noperational operationa operatio operational Committees Pdm Savings \nI nal to be And Credit \nconstituted Cooperative", "metadata": {"headings": [{"headings_0": {"content": "And Credit", "page": 64, "level": 3}}, {"headings_1": {"content": "(Bwera)", "page": 63, "level": 2}}, [{"headings_0": {"content": "And Credit", "page": 64, "level": 3}}, {"headings_1": {"content": "(Bwera)", "page": 63, "level": 2}}]], "page": 64, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and made", "metadata": {"headings": [{"headings_0": {"content": "and made", "page": 64, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}], "page": 64, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Society Ltd \noperational \nKashenshero Yes Not operational yes Operational Yes operational no Not No Not no Not No Not Sub Ward Ii \noperational operationa operatio operational Committees Kashenshero \nI nal to be Pdm Savings \u00ae constituted And Credit \nand made Cooperative \noperational Society Ltd \nKashenshero Yes Not operational yes Operational Yes operational no Not No Not no Not No Not Sub Central Ward \noperational operationa operatio operational Committees Kashenshero \nI nal to be Pdm Savings \nconstituted", "metadata": {"headings": [{"headings_0": {"content": "and made", "page": 64, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}, [{"headings_0": {"content": "and made", "page": 64, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}], [{"headings_0": {"content": "and made", "page": 64, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}]], "page": 64, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "And Credit", "metadata": {"headings": [{"headings_0": {"content": "And Credit", "page": 64, "level": 3}}, {"headings_1": {"content": "and made", "page": 64, "level": 3}}], "page": 64, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and made Cooperative \noperational Society Ltd \nKatunda Yes Not operational yes Operational Yes operational no Not No Not no Not No Not Sub Mitooma Pdm \noperational operationa operatio operational Committees Savings And \nI nal to be Credit \nconstituted Cooperative \nand made Society Ltd \noperational \n61 \nMushunga Yes Not operational yes Operational Yes operational no Not No Not no Not No Not Sub Mitooma Pdm \noperational operationa operatio operational Committees Savings And \nI nal to be Credit \nconstituted Cooperativesoci", "metadata": {"headings": [{"headings_0": {"content": "And Credit", "page": 64, "level": 3}}, {"headings_1": {"content": "and made", "page": 64, "level": 3}}, [{"headings_0": {"content": "And Credit", "page": 64, "level": 3}}, {"headings_1": {"content": "and made", "page": 64, "level": 3}}], [{"headings_0": {"content": "And Credit", "page": 64, "level": 3}}, {"headings_1": {"content": "and made", "page": 64, "level": 3}}], [{"headings_0": {"content": "And Credit", "page": 64, "level": 3}}, {"headings_1": {"content": "and made", "page": 64, "level": 3}}]], "page": 64, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and made", "metadata": {"headings": [{"headings_0": {"content": "and made", "page": 65, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}], "page": 65, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ety Ltd \noperational \nWard I Yes Not operational yes Operational Yes operational no Not No Not Not No Not Sub no \nMitooma Pdm \noperational operationa operatio operational Committees Savings And \nI nal to be Credit \nconstituted Cooperative \nand made Society Ltd \noperational \nKibungo Yes Not operational yes Operational Yes operational no Not No Not no Not No Not Sub Kigyende Pdm $ operational operationa operatio operational \u00b0 Committees Savings And \nI nal ' tobe Credit \n) constituted Cooperative \n\\* and made Society Ltd ; operational \nRugarama Yes Not operational yes Operational Yes operational no Not No Not no Not No Not Sub Kigyende Pdm \noperational operationa operatio operational Committees Savings And I , nal to be Credit \nconstituted Cooperative \nand made Society Ltd \noperational \nCentral Ward Yes Not operational yes Operational Yes operational no Not No Not Not No Not \nno \nSub Rutookye Pdm \noperational operationa operatio operational Committees Savings And \nI nal to be Credit \nconstituted Cooperative \nand made Society Ltd \noperational I \n\\_ \nAppendix 13: Licensing of PDM SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO Remarks", "metadata": {"headings": [{"headings_0": {"content": "and made", "page": 65, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}, [{"headings_0": {"content": "and made", "page": 65, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}], [{"headings_0": {"content": "and made", "page": 65, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}], [{"headings_0": {"content": "and made", "page": 65, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}], [{"headings_0": {"content": "and made", "page": 65, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}], [{"headings_0": {"content": "and made", "page": 65, "level": 3}}, {"headings_1": {"content": "And Credit", "page": 64, "level": 3}}]], "page": 65, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registered", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 65, "level": 3}}, {"headings_1": {"content": "and made", "page": 65, "level": 3}}], "page": 65, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "under Microfinance Institutions money lenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 65, "level": 3}}, {"headings_1": {"content": "and made", "page": 65, "level": 3}}], "page": 65, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 65, "level": 8}}, {"headings_1": {"content": "registered", "page": 65, "level": 3}}], "page": 65, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Mitooma Dig Rugarama", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 65, "level": 8}}, {"headings_1": {"content": "registered", "page": 65, "level": 3}}], "page": 65, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rugarama Kigyende Pdm Savings And Credit Cooperative | No", "metadata": {"headings": [{"headings_0": {"content": "Rugarama Kigyende Pdm Savings And Credit Cooperative | No", "page": 65, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 65, "level": 8}}], "page": 65, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs are \n62", "metadata": {"headings": [{"headings_0": {"content": "Rugarama Kigyende Pdm Savings And Credit Cooperative | No", "page": 65, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 65, "level": 8}}, [{"headings_0": {"content": "Rugarama Kigyende Pdm Savings And Credit Cooperative | No", "page": 65, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 65, "level": 8}}]], "page": 65, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Society Ltd", "metadata": {"headings": [{"headings_0": {"content": "Society Ltd", "page": 66, "level": 3}}, {"headings_1": {"content": "Rugarama Kigyende Pdm Savings And Credit Cooperative | No", "page": 65, "level": 2}}], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "still on", "metadata": {"headings": [{"headings_0": {"content": "Society Ltd", "page": 66, "level": 3}}, {"headings_1": {"content": "Rugarama Kigyende Pdm Savings And Credit Cooperative | No", "page": 65, "level": 2}}], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mitooma Dlg Kibungo", "metadata": {"headings": [{"headings_0": {"content": "Mitooma Dlg Kibungo", "page": 66, "level": 3}}, {"headings_1": {"content": "Society Ltd", "page": 66, "level": 3}}], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibungo Kigyende Pdm Savings And Credit Cooperative No \nprobation for \n3 Mitooma Dlg Nyakatooma 4 Mitooma Dig Ward I \n5 Mitooma Dlg Kashenshero Ward Ii \nSociety Ltd \n2 years Nyakatooma Kashenshero Pdm Cooperative Savings And No \nbefore \n; Credit Cooperative Society Ltd registration. Ward I Mitooma Pdm Savings And Credit Cooperative No \nMay 2024 Society Ltd \nKashenshero Ward Ii Kashenshero Pdm Savings And Credit \nNo \nCooperative Society Ltd", "metadata": {"headings": [{"headings_0": {"content": "Mitooma Dlg Kibungo", "page": 66, "level": 3}}, {"headings_1": {"content": "Society Ltd", "page": 66, "level": 3}}, [{"headings_0": {"content": "Mitooma Dlg Kibungo", "page": 66, "level": 3}}, {"headings_1": {"content": "Society Ltd", "page": 66, "level": 3}}], [{"headings_0": {"content": "Mitooma Dlg Kibungo", "page": 66, "level": 3}}, {"headings_1": {"content": "Society Ltd", "page": 66, "level": 3}}], [{"headings_0": {"content": "Mitooma Dlg Kibungo", "page": 66, "level": 3}}, {"headings_1": {"content": "Society Ltd", "page": 66, "level": 3}}]], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mitooma", "metadata": {"headings": [{"headings_0": {"content": "Mitooma", "page": 66, "level": 3}}, {"headings_1": {"content": "Mitooma Dlg Kibungo", "page": 66, "level": 3}}], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \nDig Kashenshero Central Ward Kashenshero Central Ward Kashenshero Pdm Savings And No Credit Cooperative Society Ltd \n7 Mitooma Dlg Bukari \nBukari Kashenshero Pdm Savings And Credit Cooperative \nNo", "metadata": {"headings": [{"headings_0": {"content": "Mitooma", "page": 66, "level": 3}}, {"headings_1": {"content": "Mitooma Dlg Kibungo", "page": 66, "level": 3}}, [{"headings_0": {"content": "Mitooma", "page": 66, "level": 3}}, {"headings_1": {"content": "Mitooma Dlg Kibungo", "page": 66, "level": 3}}]], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Di Society Ltd", "metadata": {"headings": [{"headings_0": {"content": "Di Society Ltd", "page": 66, "level": 2}}, {"headings_1": {"content": "Mitooma", "page": 66, "level": 3}}], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 Miooma Katz \nKatunda Mitoom Pdm Savings And Credit Cooperative \nNo Society Ltd \n\\|. \n9 Mitooma Dig Mushunga \n10 Mitooma Dig Central Ward \nMushunga Mitoom Pdm Savings And Credit Cooperative \nNo society Ltd \nRutookye Central Ward Rutookye Pdm Savings And Credit \nNo Cooperative Society Ltd \nAppendix 14: Signing of PRF financing agreement \nSN \nParish Name Name of SACCO Did the SACCO Date funds Final Date \nRemarks - Remarks, Chairperson sign were Receipt agreement was Amount \nPRF financing received signed before signing agreement with \nthe AO? \nMitooma Rugarama Rugarama Kigyende Yes", "metadata": {"headings": [{"headings_0": {"content": "Di Society Ltd", "page": 66, "level": 2}}, {"headings_1": {"content": "Mitooma", "page": 66, "level": 3}}, [{"headings_0": {"content": "Di Society Ltd", "page": 66, "level": 2}}, {"headings_1": {"content": "Mitooma", "page": 66, "level": 3}}], [{"headings_0": {"content": "Di Society Ltd", "page": 66, "level": 2}}, {"headings_1": {"content": "Mitooma", "page": 66, "level": 3}}], [{"headings_0": {"content": "Di Society Ltd", "page": 66, "level": 2}}, {"headings_1": {"content": "Mitooma", "page": 66, "level": 3}}]], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dig", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 66, "level": 3}}, {"headings_1": {"content": "Di Society Ltd", "page": 66, "level": 2}}], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pdm Savings And \nCredit Cooperative \nSociety Ltd \n2 Mitooma Kibungo Kibungo Kigyende Pdm Yes", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 66, "level": 3}}, {"headings_1": {"content": "Di Society Ltd", "page": 66, "level": 2}}], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dig", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 66, "level": 3}}, {"headings_1": {"content": "Dig", "page": 66, "level": 3}}], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Savings And Credit Cooperative Society Ltd \n3 Mitooma \\| Nyakatooma Nyakatooma Yes", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 66, "level": 3}}, {"headings_1": {"content": "Dig", "page": 66, "level": 3}}], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dig Kashenshero Pdm", "metadata": {"headings": [{"headings_0": {"content": "Dig Kashenshero Pdm", "page": 66, "level": 3}}, {"headings_1": {"content": "Dig", "page": 66, "level": 3}}], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30/06/2022 30/06/2023 03/10/2022 16,928,000 \n23/02/2023 29/06/2023 \n\\| 23/02/2023 29/06/2023 \\| \n63 \nTS Cooperative Savings And Credit Cooperative Society Ltd \n4 Mitooma Ward I Ward I Mitooma Pdm Yes", "metadata": {"headings": [{"headings_0": {"content": "Dig Kashenshero Pdm", "page": 66, "level": 3}}, {"headings_1": {"content": "Dig", "page": 66, "level": 3}}, [{"headings_0": {"content": "Dig Kashenshero Pdm", "page": 66, "level": 3}}, {"headings_1": {"content": "Dig", "page": 66, "level": 3}}], [{"headings_0": {"content": "Dig Kashenshero Pdm", "page": 66, "level": 3}}, {"headings_1": {"content": "Dig", "page": 66, "level": 3}}], [{"headings_0": {"content": "Dig Kashenshero Pdm", "page": 66, "level": 3}}, {"headings_1": {"content": "Dig", "page": 66, "level": 3}}], [{"headings_0": {"content": "Dig Kashenshero Pdm", "page": 66, "level": 3}}, {"headings_1": {"content": "Dig", "page": 66, "level": 3}}]], "page": 66, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dig", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig Kashenshero Pdm", "page": 66, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Savings And Credit \n23/02/2023 27/06/2023 0 \nCooperative Society Ltd \u2014- 5 Mitooma Kashenshero Kashenshero Ward Ii Yes 30/06/2022 29/06/2023", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig Kashenshero Pdm", "page": 66, "level": 3}}, [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig Kashenshero Pdm", "page": 66, "level": 3}}], [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig Kashenshero Pdm", "page": 66, "level": 3}}]], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,464,000", "metadata": {"headings": [{"headings_0": {"content": "8,464,000", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dig Ward Ii Kashenshero Pdm \nSavings And Credit \nliens Cooperative Society Ltd \n= Kashenshero Kashenshero Central Yes 30/06/2022 03/07/2023 8,464,000 Dig Central Ward Ward Kashenshero \nPdm Savings And \nCredit Cooperative \nSociety Ltd Town \n7 Mitooma Bukari Bukari Kashenshero Yes", "metadata": {"headings": [{"headings_0": {"content": "8,464,000", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dig", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "8,464,000", "page": 67, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pdm Savings And Credit Cooperative Society Ltd \n03/07/2023 8,464,000 \n8 Mitooma Katunda Katunda Mitoom Pdm Yes 30/06/2022 03/07/2023", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "8,464,000", "page": 67, "level": 3}}, [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "8,464,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "8,464,000", "page": 67, "level": 3}}]], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,464,000", "metadata": {"headings": [{"headings_0": {"content": "8,464,000", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dig", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "8,464,000", "page": 67, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Savings And Credit \nCooperative Society Ltd \n9 Mitooma Mushunga Mushunga Mitoom Yes 30/06/2022 03/07/2023 \n8,464,000", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "8,464,000", "page": 67, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dig", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pdm Savings And \nCredit Cooperative \nsociety Ltd \n10 Mitooma Central Ward Rutookye Central Ward Yes", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dig", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rutookye Pdm Savings And Credit Cooperative \n30/06/2022 29/06/2023 8,464,000 \nSociety Ltd \n\\| TOTAL \\| \\| \nAppendix 15: Submission of attestation forms by the Accounting Officer (AO \n\\| 67,712,000 \\| Lt \nVote Parish Name Name of SACCO \nName \nMitooma Rugarama Rugarama Kigyende Pdm Savings And Credit \nDig Cooperative Society Ltd \n2 Mitooma Kibungo \nKibungo Kigyende Pdm Savings And Credit Cooperative Dig Society Ltd \nWas the SACCO Name included in the \nRemarks \nAO'\u2019s attestation form? \nWas signed after receipt of money", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}, [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "Dig", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}]], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "metadata": {"headings": [{"headings_0": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n64 \nDig And Credit Cooperative Society Ltd \\| \n' 4 Mitooma Ward I \nWard I Mitooma Pdm Savings And Credit Cooperative \nDig Society Ltd \n5 Mitooma Kashenshero Ward Kashenshero Ward Ii Kashenshero Pdm Savings And \nDig \\_ li Credit Cooperative Society Ltd \n\\| 6 Mitooma Kashenshero Central Kashenshero Central Ward Kashenshero Pdm Savings \nDig Ward And Credit Cooperative Society Ltd \n7 Mitooma Bukari \nBukari Kashenshero Pdm Savings And Credit Cooperative \nDig Society Ltd \n8 Mitooma Katunda \nKatunda Mitoom Pdm Savings And Credit Cooperative \\\\\\_ Dig Society Ltd \n; \n9 Mitooma Mushunga \nMushunga Mitoom Pdm Savings And Credit Cooperative Dig society Ltd \n10 Mitooma Central Ward \nRutookye Central Ward Rutookye Pdm Savings And \nDig Credit Cooperative Society Ltd \nTOTAL \nParish Name of SACCO \nName Name \nAre the flagship How many \nNumber of How many of How many of flagship projects consistent enterprises are PDM the the farming projects with the priority implementing enterprises enterprises enterprises are per commodities flagship projects are farming from the priority SACCO selected by the \nenterprises commodity list, LG? \n\\| \n: \nMitooma Bukari Parish Bukari 5 No 17 27 27 3 \nDLG Kashenshero Pdm \nSavings And Credit", "metadata": {"headings": [{"headings_0": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}, [{"headings_0": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}], [{"headings_0": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}, {"headings_1": {"content": "Dig", "page": 67, "level": 3}}]], "page": 67, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cooperative", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 68, "level": 3}}, {"headings_1": {"content": "3 Mitooma Nyakatooma Nyakatooma__Kashenshero Pdm Cooperative Savings |", "page": 67, "level": 3}}], "page": 68, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|,", "metadata": {"headings": [{"headings_0": {"content": "|,", "page": 68, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 68, "level": 3}}], "page": 68, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Society Ltd \nNyakatooma Nyakatooma 5 No 14 21 3 Parish Kashenshero Pdm", "metadata": {"headings": [{"headings_0": {"content": "|,", "page": 68, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 68, "level": 3}}], "page": 68, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cooperative", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 68, "level": 3}}, {"headings_1": {"content": "|,", "page": 68, "level": 2}}], "page": 68, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Savings And Credit Cooperative \nSociety Ltd \nKashenshero Kashenshero Ii 5 Ward 11 Kashenshero Pdm \nSavings And Credit", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 68, "level": 3}}, {"headings_1": {"content": "|,", "page": 68, "level": 2}}, [{"headings_0": {"content": "Cooperative", "page": 68, "level": 3}}, {"headings_1": {"content": "|,", "page": 68, "level": 2}}], [{"headings_0": {"content": "Cooperative", "page": 68, "level": 3}}, {"headings_1": {"content": "|,", "page": 68, "level": 2}}]], "page": 68, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cooperative", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 68, "level": 3}}, {"headings_1": {"content": "Cooperative", "page": 68, "level": 3}}], "page": 68, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| No 17 3 \u2019 ; \n: \nSociety Ltd \" \n65", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 68, "level": 3}}, {"headings_1": {"content": "Cooperative", "page": 68, "level": 3}}, [{"headings_0": {"content": "Cooperative", "page": 68, "level": 3}}, {"headings_1": {"content": "Cooperative", "page": 68, "level": 3}}], [{"headings_0": {"content": "Cooperative", "page": 68, "level": 3}}, {"headings_1": {"content": "Cooperative", "page": 68, "level": 3}}]], "page": 68, "document_name": "Mitooma District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Moroto Regional Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/chunks/Moroto Regional Referral Hospital Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..972e1c84e856b11fee5ac58aa6f8e80fb0da03b0 --- /dev/null +++ b/reports/chunks/Moroto Regional Referral Hospital Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MOROTO REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nContents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 2, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a eS ISTE ii \nu \nii \nEEE \nOOPTINTIOUIN \n1 \n..cnnnsornanseshcaniiesshsaa nk ast sakes a Nth it UE OAS NL LS Te \nBASE FIR OPEN \n1", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 2, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn un", "metadata": {"headings": [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eT WEITE 1 run \n10 Implementation ofihe Appreved Budget \n1 \nun an un \n2.0 \nManagement: of the Government Salary Payroll....u rennen nennen 4 EHPRIETE IE PRTTE een nnnenee 6 \n3.0 \nChange in Accounting Treatment for Non-current Assets ........ensnssnnenenenennenenennenn 6 I Te 7 4.0 Implementation of key Government Grants/Programmes............unsnsnenneneenennsennnnnnen 7 \n41 Government to Government Grant (G2G-USAID) \n7 \nunse 4.2 Management of Essential Medicines and Health Supplies..........nneeenenne 8 \nOE TUPORTeTON 12 weno eee \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .............enueneneen 13 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .................- 13 OTHER REPORTING REFPONSTELLL TE. nen 14 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \u201eu.a 14 \nBEE \n15 \nEEE \n\u2018List of Acronyms \nmet \neee \nT a : , \n[Acronym CS", "metadata": {"headings": [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "nn un", "page": 2, "level": 11}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 2, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gourmet", "metadata": {"headings": [{"headings_0": {"content": "Gourmet", "page": 3, "level": 4}}, {"headings_1": {"content": "nn un", "page": 2, "level": 11}}], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\_\\_\\| system", "metadata": {"headings": [{"headings_0": {"content": "Gourmet", "page": 3, "level": 4}}, {"headings_1": {"content": "nn un", "page": 2, "level": 11}}], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FISSAIs Supreme", "metadata": {"headings": [{"headings_0": {"content": "FISSAIs Supreme", "page": 3, "level": 1}}, {"headings_1": {"content": "Gourmet", "page": 3, "level": 4}}], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|MoFPED Ministry \\_of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "FISSAIs Supreme", "page": 3, "level": 1}}, {"headings_1": {"content": "Gourmet", "page": 3, "level": 4}}], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[NAA NationalAuditAct.", "metadata": {"headings": [{"headings_0": {"content": "[NAA NationalAuditAct.", "page": 3, "level": 1}}, {"headings_1": {"content": "FISSAIs Supreme", "page": 3, "level": 1}}], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TOAG =", "metadata": {"headings": [{"headings_0": {"content": "TOAG =", "page": 3, "level": 1}}, {"headings_1": {"content": "[NAA NationalAuditAct.", "page": 3, "level": 1}}], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a ee", "metadata": {"headings": [{"headings_0": {"content": "a ee", "page": 3, "level": 1}}, {"headings_1": {"content": "TOAG =", "page": 3, "level": 1}}], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[PDU\\_\\_\\_\\| Unit [PFMA\\_\\_\\_\\_\\_\\| ManagementAct [PFMR Regulations", "metadata": {"headings": [{"headings_0": {"content": "a ee", "page": 3, "level": 1}}, {"headings_1": {"content": "TOAG =", "page": 3, "level": 1}}], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SET Teer", "metadata": {"headings": [{"headings_0": {"content": "SET Teer", "page": 3, "level": 1}}, {"headings_1": {"content": "a ee", "page": 3, "level": 1}}], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TSSA \nTreasury Sub Single Account [UBA Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "SET Teer", "page": 3, "level": 1}}, {"headings_1": {"content": "a ee", "page": 3, "level": 1}}, [{"headings_0": {"content": "SET Teer", "page": 3, "level": 1}}, {"headings_1": {"content": "a ee", "page": 3, "level": 1}}]], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oc ae", "metadata": {"headings": [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], "page": 3, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MOROTO REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Moroto Regional Referral Hospital, 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 Moroto Regional Referral Hospital for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}, [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}]], "page": 4, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the Moroto Regional Referral Hospital 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 thereon, and I do not a \non these matters. \nThe mandate of the Moroto Regional Referral Hospital is to implement the National \u2014~ Health Policy Guidelines and improve the quality of life of the people in the Rwenzori region, to provide and make the essential drugs accessible to patients and to provide specialized and general health services in line with its referral status to the population within its area and even beyond. \nI 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. \nDuring the financial year 2022/2023, Moroto Regional Referral Hospital had an approved budget of UGX. 12,630,852,074 out of which UGX. 11,647,287,214was \u2018warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}, [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}], [{"headings_0": {"content": "oc ae", "page": 3, "level": 1}}, {"headings_1": {"content": "SET Teer", "page": 3, "level": 1}}]], "page": 4, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Sn Details Budget | warrants", "metadata": {"headings": [{"headings_0": {"content": "| Sn Details Budget | warrants", "page": 5, "level": 1}}, {"headings_1": {"content": "oc ae", "page": 3, "level": 1}}], "page": 5, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX UGX \\| \nRecurrent (Wage) 8,040,723,225 87% Recurrent (Non-wage) 4,390,128,849 4,412,163,990 101% \nDevelopment \n200,000,000 \nTotal 12,630,852,074 11,647,287,214 \nOut of the total warrants of UGX.11,647,287,214, I reviewed expenditure on activities/outputs worth UGX. 8,774,381,728 (75%) as summarised in the table below; ewe Actual Amount Cumulative Actual Cumulati (UGX) Expenditure ve er \nae Nee expenditure (Payroll audit/FS- \n7.035.123224 \n7,035,123,224 au it \n' \u2018 cA \n' t 2 USAID Grant(G2G) Focus area \nOutputs/activities under budget \nperformance review \n4 Total of the budget audited", "metadata": {"headings": [{"headings_0": {"content": "| Sn Details Budget | warrants", "page": 5, "level": 1}}, {"headings_1": {"content": "oc ae", "page": 3, "level": 1}}, [{"headings_0": {"content": "| Sn Details Budget | warrants", "page": 5, "level": 1}}, {"headings_1": {"content": "oc ae", "page": 3, "level": 1}}], [{"headings_0": {"content": "| Sn Details Budget | warrants", "page": 5, "level": 1}}, {"headings_1": {"content": "oc ae", "page": 3, "level": 1}}], [{"headings_0": {"content": "| Sn Details Budget | warrants", "page": 5, "level": 1}}, {"headings_1": {"content": "oc ae", "page": 3, "level": 1}}], [{"headings_0": {"content": "| Sn Details Budget | warrants", "page": 5, "level": 1}}, {"headings_1": {"content": "oc ae", "page": 3, "level": 1}}], [{"headings_0": {"content": "| Sn Details Budget | warrants", "page": 5, "level": 1}}, {"headings_1": {"content": "oc ae", "page": 3, "level": 1}}]], "page": 5, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,539,258,504 8,574,381,728", "metadata": {"headings": [{"headings_0": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}, {"headings_1": {"content": "| Sn Details Budget | warrants", "page": 5, "level": 1}}], "page": 5, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "200,000,000 a 8.774,381.728 ett ete te 75%", "metadata": {"headings": [{"headings_0": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}, {"headings_1": {"content": "| Sn Details Budget | warrants", "page": 5, "level": 1}}], "page": 5, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,774381,728|", "metadata": {"headings": [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], "page": 5, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nOut of the hospital budget of UGX.12,630,852,074 in the financial year 2022/2023, UGX.7,079,700,436(60.7%) was spent on employee costs which has been reported in the section on findings from the payroll special audit and the balance was utilized on major interventions. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance \nL \u201aRecommendation \n- niin revenue get ou - e \nsource, the Bu \nDirectorate at the ministry of finance could not allow NTR to be included \n\\| in the system. \n1.2 Performance of GOU warrants \nThe hospital had an approved budget of UGX.12,630,852,074 from the \nvarious programs out of which UGX. 11,647,287,214 was warranted \nresulting in a shortfall of UGX. 983,564,860 representing 92% I advised the performance. \nAccounting Officer to roll over the un The performance of the warrants from each of the programs from which implemented \nthe hospital was allocated funds is shown in the table below; \nactivities to the next Program Approved Budget Warrants (UGX) Variance %ag budget cycle. \nme (UGX) (UGX) e \nperfo \nrman \nce \nHuman 12,630,852,074 11,647,287,214 983,564,860 92% t \nCapital \nManagem \nent \n12,630,852,074 11,647,287,214 983,564,860 \nThe UGX 983,564,860 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Programme Amount not Activities not Purpose of warranted implemented the unimpleme nted activity \n1 Human Capital 983,564,860 General staff Not needed Management \nsalaries, Employee gratuity, allowances, \nTotal \n983,564,860 \nThe Accounting Officer explained that the unwarranted funds were released as supplementary fund by MoFPED on wage in quarter four which was not required according to the Hospital wage bill. \nUtilization of Warrants \\| Out of the total warrants of UGX. 11,647,287,214 availed during the I \nadvised ie year, UGX. 11,607,126,624 was utilized by the hospital resulting in un- Accounting Officer to \\| utilized warrants of UGX. 40,255,500 representing utilization of 100% as ensure \ntimely \n\u201cNo \"\\| Observation\u201d mn mm mn mm -- \\|Recommendation", "metadata": {"headings": [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}, [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}], [{"headings_0": {"content": "8,774381,728|", "page": 5, "level": 5}}, {"headings_1": {"content": "1,539,258,504 8,574,381,728", "page": 5, "level": 3}}]], "page": 5, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "underutiliz", "metadata": {"headings": [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], "page": 7, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "utilization ation of warrants Human 40,160,590 Payment of salaries Unutilized Capital and wages wage Development The Accounting Officer explained that the underutilization was mainly caused by the delays by beneficiaries to submit their relevant documents in time to enable payment. 2.0 Management of the Government Salary Payroll In a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all RRH budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in the Regional Referral Hospital 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; Moroto RRH had a wage budget of UGX.8,040,723,225 out of which UGX. 7,937,923,224 was utilised for the period under review. Below is a summary of the key findings from the special audit; No Observation Recommendation \u2014 2.1 Utilization of the Wage Budget I advised the Moroto RRH had an approved wage budget of UGX.7,145,299,905, Officer to ensure timely and obtained supplementary funding of UGX.895,423,320 validation of information resulting into a revised wage budget of UGX.8,040,723,225 which from staff so as to enable was all warranted \u201cUGX.7,537,923,224 (94%) was warranted timely payments. resulting into unwarranted funds of UGX. 502,800,001 (6%)\u201d. relevant documents.in time to enable payment. Validation of employees on the entity payroll I advised the Accounting Officer Moroto RRH had 282 employees on the IPPS payroll of which 224 (79%) were fully verified, 10 (4%) partially verified, 11 (4%) not to use the verified payroll as a basis of updating verified, and 37 (13%) did not show up. monthly payrolls for paying employee In addition, 16 individuals had not accessed the payroll by end of emoluments. June, 2023. These were captured as new records in my determination of Moroto RRH wage bill. The summary of the validation exercise is shown in the table The Ministry of Public below; Service should make", "metadata": {"headings": [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}, [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}]], "page": 7, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "any staff who have been genuinely accounted for a) Out of 224 (79%) employees appeared for the validation by the Accounting Officer exercise and presented all the pre-requisite documents to \nconfirm their existence and regularity of recruitment. \nI advised the Accounting b) 10 (4%) employees appeared for headcount were partially Officer to initiate a validated due to lack of minutes/extracts from other Service process of deleting these names from the payroll. Commissions to support their first appointment. \nthe payroll appeared for For staff on transfer of c) A total of 11 (4%) employees \non \nservice, the Accounting validation but did not satisfy the requirements of the Officer should initiate a validation exercise, hence were not verified. \nprocess of transfer of d) A total of 37 (13%) employees on the payroll did not appear salary payment to their for the validation and were categorised as follows;", "metadata": {"headings": [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], "page": 8, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "new duty stations i. 1 employee who did not appear for the headcount was \naccounted for by the Accounting Officer as being away for \ngenuine reasons which included study leave \n. \nii. 36 employees were confirmed to have exited the Hospital \ndue to: death, abscondment, retirement, transfer of service, \namong others but were still on the Hospital\u2019s payroll. These \nhave not been considered in the validated payroll. \ne) 16 individuals whose names were not on Moroto RRH payroll \nby June 2023, appeared for the validation exercise. These \nindividuals were included on the validated payroll, upon \nconfirmation by the Accounting Officer regarding their status. \n2.3 Inconsistencies in Employee Details \nThe Accounting Officer explained that changes of date of birth is a responsibility of Permanent Secretary, Ministry of Public Service and the Hospital has no control over the matter. \nD \nDelayed deletion of employees from the payroll", "metadata": {"headings": [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}, [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}]], "page": 8, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I noted that UGX. 24,743,958 was paid to 13 staff who had either The Accounting Officer been retired, transferred, absconded or died. These resulted into should initiate a process financial loss to government. \nof deleting these names from the payroll. For staff Delayed removal of staff from payroll resulted into financial loss to on transfer of service, government. \nthe Accounting Officer should initiate a process The Accounting Officer explained that a staff ceases to obtain of transfer of salary salary from an entity upon official release to another vote/entity payment to their new and all employees mentioned were last paid based on their Official duty stations. \nrelease dates from the vote as per last pay certificates. However, \nthe said documentation was not availed to support the response.", "metadata": {"headings": [{"headings_0": {"content": "underutiliz", "page": 7, "level": 1}}, {"headings_1": {"content": "8,774381,728|", "page": 5, "level": 5}}], "page": 9, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 9, "level": 2}}, {"headings_1": {"content": "underutiliz", "page": 7, "level": 1}}], "page": 9, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the Moroto RRH Staff Establishment", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 9, "level": 2}}, {"headings_1": {"content": "underutiliz", "page": 7, "level": 1}}], "page": 9, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the establishment revealed; \nI advised the Accounting Officer to re-assess the h) Out of 368 approved positions, a total of 260 positions were Hospital\u2019s establishment filled leaving a gap of 132 vacant positions. In addition, 24 and liaise with the Health positions were over-filled. \nService Commission, the Ministry of Public Service ii) 24 positions were over-filled. \nand MoFPED with a view of mobilizing resources to Understaffing hinders the Hospital\u2019s ability to deliver its fill critical positions a per objectives, while overstaffing affects the wage budget of the the revised structure to Hospital and could be an indicator of an inadequate staff enhance service delivery structure. \nThe Accounting Officer acknowledged the finding and pledged \nto put the recommendation into effect. \n\\| Le \nEMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of Hospital that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nChange in Accounting Treatment for Non-current Assets \nAccording to the guidance issued by the Accountant General dated 11\" July 2023 \n~~ However, as stated: in Note 25 of-the financial-statements, neither the comparative ~~ ---- figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter. \nOTHER MATTER \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Government \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 9, "level": 2}}, {"headings_1": {"content": "underutiliz", "page": 7, "level": 1}}, [{"headings_0": {"content": "g)", "page": 9, "level": 2}}, {"headings_1": {"content": "underutiliz", "page": 7, "level": 1}}], [{"headings_0": {"content": "g)", "page": 9, "level": 2}}, {"headings_1": {"content": "underutiliz", "page": 7, "level": 1}}], [{"headings_0": {"content": "g)", "page": 9, "level": 2}}, {"headings_1": {"content": "underutiliz", "page": 7, "level": 1}}], [{"headings_0": {"content": "g)", "page": 9, "level": 2}}, {"headings_1": {"content": "underutiliz", "page": 7, "level": 1}}], [{"headings_0": {"content": "g)", "page": 9, "level": 2}}, {"headings_1": {"content": "underutiliz", "page": 7, "level": 1}}], [{"headings_0": {"content": "g)", "page": 9, "level": 2}}, {"headings_1": {"content": "underutiliz", "page": 7, "level": 1}}], [{"headings_0": {"content": "g)", "page": 9, "level": 2}}, {"headings_1": {"content": "underutiliz", "page": 7, "level": 1}}]], "page": 9, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 10, "level": 1}}, {"headings_1": {"content": "g)", "page": 9, "level": 2}}], "page": 10, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 Government to Government Grant (G2G-USAID) \nOn 25th June 2018, a development objective Agreement was signed between the Government of the United States of America and The Government of the republic of Uganda to accelerate inclusive education, health, and economic development through Uganda\u2019s systems \nDuring the year, I undertook procedures to examine the extent of compliance and with the Consolidated Implementation letter (CIL). \nIncluded in the warrants is a total of UGX.1,539,258,504 which I audited using a focus area approach and below are my findings; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \nSalaries and emoluments were paid according to approved scales by USAID oo \nRemittances to URA and NSSF were made as per deductions from the payroll 0", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 10, "level": 1}}, {"headings_1": {"content": "g)", "page": 9, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 10, "level": 1}}, {"headings_1": {"content": "g)", "page": 9, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 10, "level": 1}}, {"headings_1": {"content": "g)", "page": 9, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 10, "level": 1}}, {"headings_1": {"content": "g)", "page": 9, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 10, "level": 1}}, {"headings_1": {"content": "g)", "page": 9, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 10, "level": 1}}, {"headings_1": {"content": "g)", "page": 9, "level": 2}}]], "page": 10, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 10, "level": 1}}], "page": 10, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payments were approved by USAID before replenishment on a quarterly basis Mandatory reports were submitted to USAID as required \n\u00b0 \n4.1.2 Areas of Improvement \nI noted the following areas were the Referral needs improvement; \n4.1.3 Planning and Budgeting \n4.1.3.1 Failure to prepare and submit Budgets for approval \nSection 10.3 of the Consolidated Implementation Letter, 2022, requires RRHs to", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 10, "level": 1}}, [{"headings_0": {"content": "oo", "page": 10, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 10, "level": 1}}], [{"headings_0": {"content": "oo", "page": 10, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 10, "level": 1}}]], "page": 10, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Recommendation. \neas ee gan \n= \nuse", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 10, "level": 1}}], "page": 11, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nI advised the Accounting to always prepare budgets and work plans and submit for approval to enable formulation of the CIL. \n4.1.3.2 Management of Procurement \n4.1.3.3 Procurements not cleared by USAID \nSection 10.9 of CIL, 2022 requires that for procurements involving Information Technology Systems (i.e., computers, network devices, and connectivity), the Grantee must consult with USAID in advance to ensure that the Information Technology Systems are in alignment with recommended standards and", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 10, "level": 1}}, [{"headings_0": {"content": "oo", "page": 10, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 10, "level": 1}}], [{"headings_0": {"content": "oo", "page": 10, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 10, "level": 1}}], [{"headings_0": {"content": "oo", "page": 10, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 10, "level": 1}}]], "page": 11, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specifications.", "metadata": {"headings": [{"headings_0": {"content": "specifications.", "page": 11, "level": 1}}, {"headings_1": {"content": "oo", "page": 10, "level": 2}}], "page": 11, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed two (02) procurement files of Desktops and TV screen from worth UGX 18,850,000. However, I was not provided with evidence of advance consultations with USAID as required by the guidelines. \nInappropriate procurement risks the interest of the funders and could affect subsequent access to funds. \nThe Accounting Officer explained that all procurements above UGX.18.2m equivalent to $5,000 always get approval from USAID. However, no evidence was not availed for audit verification.", "metadata": {"headings": [{"headings_0": {"content": "specifications.", "page": 11, "level": 1}}, {"headings_1": {"content": "oo", "page": 10, "level": 2}}, [{"headings_0": {"content": "specifications.", "page": 11, "level": 1}}, {"headings_1": {"content": "oo", "page": 10, "level": 2}}], [{"headings_0": {"content": "specifications.", "page": 11, "level": 1}}, {"headings_1": {"content": "oo", "page": 10, "level": 2}}]], "page": 11, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], "page": 11, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always seek approval and maintain documentation for further retrieval and audit. \n4.1.3.4 Irregular charge of taxes \nSection 9 of the CIL, 2022 states that \u201cConsistent with the terms of the Agreement, the funds provided under this CIL are exempt from all taxes imposed under the laws of Uganda\u201d. \nI noted that procurements worth UGX. 52,284,810 were charged VAT worth UGX. 9,446,266 in contrast with the terms of the CIL as per Appendix 1 \nIrregular levy of taxes contrary to provisions of the CIL, 2022 affects value for money through high prices of procurement. \nThe Accounting Officer stated that \u201cIt\u2019s true that VAT is not supposed to be charged on \nthe VAT \nis claimed USAID from URA \nadministration, distribution and supply of the-gocds, having regard to national needs and to the special nature of the goods in question in accordance with the national drug policy and the national drug authority. \nA review of the supply, storage, administration and distribution of EMHS in the Hospitals revealed the following; \n4.3 Inadequate delivery of drugs \nExamination of stores records revealed that the required quantities in most instances are not honoured by National Medical Stores \u2014 NMS. This affects service delivery. See details in Appendix.2. \nInadequate supplies affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer attributed the challenge to the operations of NMS and explained that NMS has been engaged on several cases with no response provided. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of NMS. \nNMS should provide support to referral Hospitals to improve adequacy of delivery of drugs and medical supplies for effective service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}, [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}]], "page": 11, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4 Expired Drugs \nChapter 8.2 of the M.O.H essential medicines and health supplies management Manual (EMHS) 2018, requires that all expired medicines are recorded in a register along with the price and that at the end of a reporting period (quarterly), the total value of expired stock that has expired are to be calculated and included in the facility's regular reports. It also requires the Accounting Officer to Designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. \nAn inspection of the Hospital stores and an analysis of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs worth UGX 9,063,085, Appendix 3 refers, and these were kept together with live medicines in the same stands in the stores. \nAn interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs. Details in the table below; \nEMHS which ran out of stock in 2022-2023 \nColumni \nTablets: Losartan-H \n16 Examination Examinati gloves", "metadata": {"headings": [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}, [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}], [{"headings_0": {"content": "Recommendation.", "page": 11, "level": 3}}, {"headings_1": {"content": "specifications.", "page": 11, "level": 1}}]], "page": 12, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER 7", "metadata": {"headings": [{"headings_0": {"content": "ER 7", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation.", "page": 11, "level": 3}}], "page": 13, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ben Plaster (Zink Oxide) adhesive \nFerrous Salufate + Folic Acid \nDrug stock-outs are not only detrimental to the life of patients who need these drugs, but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. \nThe Accounting Officer acknowledged the observation and explained that management had made efforts and informed responsible authorities including MOH, NMS, but no positive results had been registered yet.", "metadata": {"headings": [{"headings_0": {"content": "ER 7", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation.", "page": 11, "level": 3}}, [{"headings_0": {"content": "ER 7", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation.", "page": 11, "level": 3}}]], "page": 13, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "ER 7", "page": 13, "level": 5}}], "page": 13, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue engaging relevant authorities to address the matter. \n4.6 \nUtilization and Maintenance of Medical Equipment \nAccording to Section 7 of Operation Manual for Regional Medical Equipment Maintenance Workshops and Medical Equipment Maintenance Guidelines, 2013, the RRH should plan and budget for maintenance under two main categories of Planned Preventive Maintenance and Breakdown maintenance to ensure efficient maintenance of medical equipment. \n4.6.1 Lack of Asset maintenance plan \nI noted that the Hospital spent maintains Building and Structure, Transport equipment, Machinery and Equipment, and Other Fixed Assets. Of the \nSiac .Machinery and -130,128,000 34,727,500 128,127,500 -93,400,000 .Over.exp. \\|... \n.\\| \nz Equipment \n4 Other Fixed 15,095,000 15,094,500 15,094,500 As in Assets \nProcurement Plan \nLack of Asset maintenance plan and assessments leads to overriding of costs of maintenance exposing the Hospital to loss. \nThe Accounting Officer acknowledged the finding and explained that management would work with the Regional Engineering workshop to have the plan in place. \nRecommendation \nI advised the Accounting Officer to establish asset maintenance plan to enhance service and mentainance monitoring to improve the life time of the assets while minimising costs. \n4.4.2 Field Inspection Moroto RRH \nInspections were carried out in the hospital and following areas were specifically inspected to establish: Existence, the status, the space size and relevance. The table below shows the details: \n4.5 Non-functioning Equipment \nI observed that the Hospital had Boyle\u2019s Machine was non-functional as per", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "ER 7", "page": 13, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "ER 7", "page": 13, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "ER 7", "page": 13, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "ER 7", "page": 13, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "ER 7", "page": 13, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "ER 7", "page": 13, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "ER 7", "page": 13, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "ER 7", "page": 13, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "ER 7", "page": 13, "level": 5}}]], "page": 13, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2", "metadata": {"headings": [{"headings_0": {"content": "(2", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], "page": 14, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "avid Vee", "metadata": {"headings": [{"headings_0": {"content": "(2", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], "page": 14, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cee", "metadata": {"headings": [{"headings_0": {"content": "Cee", "page": 14, "level": 1}}, {"headings_1": {"content": "(2", "page": 14, "level": 1}}], "page": 14, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \nAs a result, this puts the hospital at a risk of high mortality rates during child birth or referred to other Health facilities for further medical management. \nThe Accounting Officers explained that through engagement with the MoH, the faulty machine had been repaired but explained that the Hospital requires another machine.", "metadata": {"headings": [{"headings_0": {"content": "Cee", "page": 14, "level": 1}}, {"headings_1": {"content": "(2", "page": 14, "level": 1}}, [{"headings_0": {"content": "Cee", "page": 14, "level": 1}}, {"headings_1": {"content": "(2", "page": 14, "level": 1}}], [{"headings_0": {"content": "Cee", "page": 14, "level": 1}}, {"headings_1": {"content": "(2", "page": 14, "level": 1}}]], "page": 14, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Cee", "page": 14, "level": 1}}], "page": 14, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officers should continue \nthe \nof Health to ensure \nSI IT Fr Bu ale re es", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Cee", "page": 14, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Cee", "page": 14, "level": 1}}]], "page": 14, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BET RER", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 15, "level": 1}}, {"headings_1": {"content": "Se", "page": 15, "level": 3}}], "page": 15, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iD \n[ a 4 r \nI noted that there is limited space in the stores. I noted that there is need for more as Some items are kept outside which makes them space in the pharmacy. \nsusceptible to theft. \nThe Accounting Officer attributed the matter to limited development budget and explained that management had made efforts to lobby for funds from MoFPED and MOH still waiting. \nI advised the Accounting Officer to continue engaging the relevant authorities for funding to increase the space for storage. \n4.7 In adequate Hospital Mortuary \nI noted that this mortuary was initially designed for Moroto District Hospital before it was made a Regional Referral Hospital. There is limited space for hygienic storage and examination of the dead bodies until burial. \nCurrently, many abandoned dead bodies are dumped in the mortuary with limited space for weeks and the stench covers / polluting the entire hospital.", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 15, "level": 1}}, {"headings_1": {"content": "Se", "page": 15, "level": 3}}, [{"headings_0": {"content": "Be", "page": 15, "level": 1}}, {"headings_1": {"content": "Se", "page": 15, "level": 3}}], [{"headings_0": {"content": "Be", "page": 15, "level": 1}}, {"headings_1": {"content": "Se", "page": 15, "level": 3}}], [{"headings_0": {"content": "Be", "page": 15, "level": 1}}, {"headings_1": {"content": "Se", "page": 15, "level": 3}}], [{"headings_0": {"content": "Be", "page": 15, "level": 1}}, {"headings_1": {"content": "Se", "page": 15, "level": 3}}], [{"headings_0": {"content": "Be", "page": 15, "level": 1}}, {"headings_1": {"content": "Se", "page": 15, "level": 3}}]], "page": 15, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}, {"headings_1": {"content": "Be", "page": 15, "level": 1}}], "page": 15, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the relevant authorities. MoFPED and MoH should make consideration to support the Hospital with a modern hospital Mortuary equipped with deep freezers for hygienic storage of bodies. \n", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}, {"headings_1": {"content": "Be", "page": 15, "level": 1}}, [{"headings_0": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}, {"headings_1": {"content": "Be", "page": 15, "level": 1}}]], "page": 15, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- is a material misstatement of this other information; Iam required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}, {"headings_1": {"content": "Be", "page": 15, "level": 1}}], "page": 16, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Moroto Regional Referral Hospital. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Moroto Regional Referral Hospital's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}, {"headings_1": {"content": "Be", "page": 15, "level": 1}}, [{"headings_0": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}, {"headings_1": {"content": "Be", "page": 15, "level": 1}}], [{"headings_0": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}, {"headings_1": {"content": "Be", "page": 15, "level": 1}}]], "page": 16, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}, {"headings_1": {"content": "Be", "page": 15, "level": 1}}], "page": 16, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. \n\u00a9 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of an on the effectiveness of the Moroto", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}, {"headings_1": {"content": "Be", "page": 15, "level": 1}}], "page": 16, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Referral", "metadata": {"headings": [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], "page": 16, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~-o Evaluate the overall presentatiori,;~structure and content of the financial statements, - \n~~ \nincluding the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI 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 contro! that I identify during my audit. \nI 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. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOTHER REPORTING RESPONSIBILITIES \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \nThere were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F.S. \u2014 ORIGINAL Copy AUDITOR GENERAL \nAPPENDICES \n\u2014- \nAppendix 1; Irregular charge of taxes. \nSN Supplier TIN No. Invoice of VAT \n\\| Description Amount \u2014", "metadata": {"headings": [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}, [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Referral", "page": 16, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed the matter to limited development funds, efforts has been made to source for fund from MoFPED and MOH, waiting for response.", "page": 15, "level": 3}}]], "page": 17, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Referral", "page": 16, "level": 3}}], "page": 18, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDate Goods/service i (Ex.VAT) \n\\| \n\\| \n1 \\_Strickers Hotels 1010199610 02/11/2022 Hotel services 2,590,000 466,200 3,056,200 And Clubs Limited \nduring SITES \nmonitoring visit \nmeetings \n2 Strickers Hotels 1010199610 02/11/2022 Hotel services 100,000 18,000 118,000 \\| And Clubs Limited \nfor monthly unit \nmeeting \n3 Strickers Hotels 1010199610 02/11/2022 Hotel services 150,000 27,000 \\| 177,000 \\| And Clubs Limited \nfor monthly QI \ncommittee \nmeetings \n2 Strickers Hotels 1010199610 02/11/2022 Hotel services 75,000 13,500 88,500 And Clubs Limited \nfor BI weekly \n\\| switch meeting \n3 Strickers Hotels 1010199610 23/11/2022 Hotel services 140,000 25,200 165,200 And Clubs Limited \nfor MD panel \nmeeting \n4 Strickers Hotels 1010199610 23/11/2022 Hotel services 770,000 138,600 908,600 \\| \\| \nAnd Clubs Limited \nfor PCTmeetings \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Referral", "page": 16, "level": 3}}, [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Referral", "page": 16, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Referral", "page": 16, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Referral", "page": 16, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Referral", "page": 16, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Referral", "page": 16, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Referral", "page": 16, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Referral", "page": 16, "level": 3}}]], "page": 18, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27,000.", "metadata": {"headings": [{"headings_0": {"content": "27,000.", "page": 18, "level": 5}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], "page": 18, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n3 Strickers Hotels 1010199610 30/11/2022 Hotel services 150,000 \n177,000 And Clubs Limited \nfor monthly QI \ncommittee \nmeetings \n4 Strickers Hotels 1010199610 09/12/2022 Hotel services 1,460,000 262,800 1,722,800 - And Clubs Limited", "metadata": {"headings": [{"headings_0": {"content": "27,000.", "page": 18, "level": 5}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}, [{"headings_0": {"content": "27,000.", "page": 18, "level": 5}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "27,000.", "page": 18, "level": 5}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}]], "page": 18, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| for Hub", "metadata": {"headings": [{"headings_0": {"content": "| for Hub", "page": 18, "level": 3}}, {"headings_1": {"content": "27,000.", "page": 18, "level": 5}}], "page": 18, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "coordination \nmeeting \n\\_ \n\\| \n~-- And Clubs Limited", "metadata": {"headings": [{"headings_0": {"content": "| for Hub", "page": 18, "level": 3}}, {"headings_1": {"content": "27,000.", "page": 18, "level": 5}}, [{"headings_0": {"content": "| for Hub", "page": 18, "level": 3}}, {"headings_1": {"content": "27,000.", "page": 18, "level": 5}}], [{"headings_0": {"content": "| for Hub", "page": 18, "level": 3}}, {"headings_1": {"content": "27,000.", "page": 18, "level": 5}}]], "page": 18, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'-Meeting", "metadata": {"headings": [{"headings_0": {"content": "'-Meeting", "page": 19, "level": 2}}, {"headings_1": {"content": "| for Hub", "page": 18, "level": 3}}], "page": 19, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Strickers Hotels 1010199610 02/02/2023 Refreshment Bi- 75,000 13,500 88,500 \nAnd Clubs Limited \nMonthly Switch \nmeeting \nStrickers Hotels 1010199610 24/02/2023 Refreshment 225,000 40,500 \\| 265,500 \\| \n\\| \nAnd Clubs Limited \nG2G \nStaff \nmeeting \nStrickers Hotels 1010199610 24/02/2023 Refreshments 280,000 50,400 330,400 \nAnd Clubs Limited \nfor MPDSR", "metadata": {"headings": [{"headings_0": {"content": "'-Meeting", "page": 19, "level": 2}}, {"headings_1": {"content": "| for Hub", "page": 18, "level": 3}}, [{"headings_0": {"content": "'-Meeting", "page": 19, "level": 2}}, {"headings_1": {"content": "| for Hub", "page": 18, "level": 3}}], [{"headings_0": {"content": "'-Meeting", "page": 19, "level": 2}}, {"headings_1": {"content": "| for Hub", "page": 18, "level": 3}}], [{"headings_0": {"content": "'-Meeting", "page": 19, "level": 2}}, {"headings_1": {"content": "| for Hub", "page": 18, "level": 3}}], [{"headings_0": {"content": "'-Meeting", "page": 19, "level": 2}}, {"headings_1": {"content": "| for Hub", "page": 18, "level": 3}}], [{"headings_0": {"content": "'-Meeting", "page": 19, "level": 2}}, {"headings_1": {"content": "| for Hub", "page": 18, "level": 3}}], [{"headings_0": {"content": "'-Meeting", "page": 19, "level": 2}}, {"headings_1": {"content": "| for Hub", "page": 18, "level": 3}}], [{"headings_0": {"content": "'-Meeting", "page": 19, "level": 2}}, {"headings_1": {"content": "| for Hub", "page": 18, "level": 3}}], [{"headings_0": {"content": "'-Meeting", "page": 19, "level": 2}}, {"headings_1": {"content": "| for Hub", "page": 18, "level": 3}}]], "page": 19, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meeting", "metadata": {"headings": [{"headings_0": {"content": "Meeting", "page": 19, "level": 3}}, {"headings_1": {"content": "'-Meeting", "page": 19, "level": 2}}], "page": 19, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Strickers Hotels 1010199610 24/02/2023 Meals for \nAnd Clubs Limited \nMonthly DR-TB \nPanel Meeting \n810,000 145,800 \\| 955,800 \\| \nStrickers Hotels 1010199610 03/03/2023 Refreshments 150,000 27,000 177,000 \nAnd Clubs Limited \nfor \nQI \nCommittee meeting \nStrickers Hotels 1010199610 03/03/2023 \\| Refreshments 75,000 13,500 \\| 88,500 . \nAnd Clubs Limited \nfor", "metadata": {"headings": [{"headings_0": {"content": "Meeting", "page": 19, "level": 3}}, {"headings_1": {"content": "'-Meeting", "page": 19, "level": 2}}, [{"headings_0": {"content": "Meeting", "page": 19, "level": 3}}, {"headings_1": {"content": "'-Meeting", "page": 19, "level": 2}}], [{"headings_0": {"content": "Meeting", "page": 19, "level": 3}}, {"headings_1": {"content": "'-Meeting", "page": 19, "level": 2}}], [{"headings_0": {"content": "Meeting", "page": 19, "level": 3}}, {"headings_1": {"content": "'-Meeting", "page": 19, "level": 2}}], [{"headings_0": {"content": "Meeting", "page": 19, "level": 3}}, {"headings_1": {"content": "'-Meeting", "page": 19, "level": 2}}], [{"headings_0": {"content": "Meeting", "page": 19, "level": 3}}, {"headings_1": {"content": "'-Meeting", "page": 19, "level": 2}}], [{"headings_0": {"content": "Meeting", "page": 19, "level": 3}}, {"headings_1": {"content": "'-Meeting", "page": 19, "level": 2}}], [{"headings_0": {"content": "Meeting", "page": 19, "level": 3}}, {"headings_1": {"content": "'-Meeting", "page": 19, "level": 2}}], [{"headings_0": {"content": "Meeting", "page": 19, "level": 3}}, {"headings_1": {"content": "'-Meeting", "page": 19, "level": 2}}]], "page": 19, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bi-Monthly", "metadata": {"headings": [{"headings_0": {"content": "Bi-Monthly", "page": 19, "level": 2}}, {"headings_1": {"content": "Meeting", "page": 19, "level": 3}}], "page": 19, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Switch meeting \n\\| \nAsine Investments 1006965516 06/03/2023 Meals for Limited Laboratory HUB \nReview meeting \n1,280,000 230,400 1,510,400 \nStrickers Hotels 1010199610 06/03/2023 Meals, Hall hire, 3,940,000 709,200 \\| 4,649,200 \nAnd Clubs Limited \nProjector Hire \n\\| for GBV \n\\| Training. \nStrickers Hotels 1010199610 23/03/2023 Refreshments 300,000 54,000 354,000 \nAnd Clubs Limited \nfor", "metadata": {"headings": [{"headings_0": {"content": "Bi-Monthly", "page": 19, "level": 2}}, {"headings_1": {"content": "Meeting", "page": 19, "level": 3}}, [{"headings_0": {"content": "Bi-Monthly", "page": 19, "level": 2}}, {"headings_1": {"content": "Meeting", "page": 19, "level": 3}}], [{"headings_0": {"content": "Bi-Monthly", "page": 19, "level": 2}}, {"headings_1": {"content": "Meeting", "page": 19, "level": 3}}], [{"headings_0": {"content": "Bi-Monthly", "page": 19, "level": 2}}, {"headings_1": {"content": "Meeting", "page": 19, "level": 3}}], [{"headings_0": {"content": "Bi-Monthly", "page": 19, "level": 2}}, {"headings_1": {"content": "Meeting", "page": 19, "level": 3}}], [{"headings_0": {"content": "Bi-Monthly", "page": 19, "level": 2}}, {"headings_1": {"content": "Meeting", "page": 19, "level": 3}}], [{"headings_0": {"content": "Bi-Monthly", "page": 19, "level": 2}}, {"headings_1": {"content": "Meeting", "page": 19, "level": 3}}], [{"headings_0": {"content": "Bi-Monthly", "page": 19, "level": 2}}, {"headings_1": {"content": "Meeting", "page": 19, "level": 3}}], [{"headings_0": {"content": "Bi-Monthly", "page": 19, "level": 2}}, {"headings_1": {"content": "Meeting", "page": 19, "level": 3}}]], "page": 19, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarterly", "metadata": {"headings": [{"headings_0": {"content": "Quarterly", "page": 19, "level": 2}}, {"headings_1": {"content": "Bi-Monthly", "page": 19, "level": 2}}], "page": 19, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meeting for children and \nAdolescents \nStrickers Hotels 1010199610 23/03/2023 Refreshments \nLO. -Strickers Hotels -- 1010199610 - 28/03/2023 .- Refreshments- \n60,009 -.-- 10,800 \\| ~~ 70,800 \\| \\| \nAnd Clubs Limited for WIT Meeting \\| \n11 Asine Investments 1006965516 29/03/2023 Lunch for Limited", "metadata": {"headings": [{"headings_0": {"content": "Quarterly", "page": 19, "level": 2}}, {"headings_1": {"content": "Bi-Monthly", "page": 19, "level": 2}}, [{"headings_0": {"content": "Quarterly", "page": 19, "level": 2}}, {"headings_1": {"content": "Bi-Monthly", "page": 19, "level": 2}}], [{"headings_0": {"content": "Quarterly", "page": 19, "level": 2}}, {"headings_1": {"content": "Bi-Monthly", "page": 19, "level": 2}}], [{"headings_0": {"content": "Quarterly", "page": 19, "level": 2}}, {"headings_1": {"content": "Bi-Monthly", "page": 19, "level": 2}}], [{"headings_0": {"content": "Quarterly", "page": 19, "level": 2}}, {"headings_1": {"content": "Bi-Monthly", "page": 19, "level": 2}}]], "page": 19, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Laboratory", "metadata": {"headings": [{"headings_0": {"content": "Laboratory", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 19, "level": 2}}], "page": 20, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SANAS Audit \n10 Asine Investments 1006965516 29/03/2023 Lunch for \n\\| \nLimited Skilling Program \n11 Strickers Hotels 1010199610 29/03/2023 Meals for And Clubs Limited", "metadata": {"headings": [{"headings_0": {"content": "Laboratory", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 19, "level": 2}}, [{"headings_0": {"content": "Laboratory", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 19, "level": 2}}], [{"headings_0": {"content": "Laboratory", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 19, "level": 2}}]], "page": 20, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarterly", "metadata": {"headings": [{"headings_0": {"content": "Quarterly", "page": 20, "level": 2}}, {"headings_1": {"content": "Laboratory", "page": 20, "level": 2}}], "page": 20, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Financial Budget and Audit Review Meeting \n\\| \n2,460,000 442,800 2,902,800 \\| \n1,000,000 180,000 1,180,000 \\| 350,000 63,000 413,000 \n\\| \n- \n12 Strickers Hotels 1010199610 31/03/2023 \\| Meals, Hall hire, 1,160,000 208,800 1,368,800 \\| And Clubs Limited \n\\| Projector Hire \nfor Cancer \n\\| \nScreening \nperformance \n\\| Review Meeting \n\\| \n\u00a9 \n11 Strickers Hotels 1010199610 31/03/2023 Lunch for WIT 1,000,000 180,000 1,180,000. And Clubs Limited \nLearning Session \n12 Strickers Hotels 1010199610 31/03/2023 \\| Refreshments 150,000. 27,000 177,000 \\| \n\\| And Clubs Limited \nfor CQI Meeting \n13 Strickers Hotels 1010199610 26/04/2023 Refreshments 75,000 13,500 88,500 \\| \nAnd Clubs Limited \nfor", "metadata": {"headings": [{"headings_0": {"content": "Quarterly", "page": 20, "level": 2}}, {"headings_1": {"content": "Laboratory", "page": 20, "level": 2}}, [{"headings_0": {"content": "Quarterly", "page": 20, "level": 2}}, {"headings_1": {"content": "Laboratory", "page": 20, "level": 2}}], [{"headings_0": {"content": "Quarterly", "page": 20, "level": 2}}, {"headings_1": {"content": "Laboratory", "page": 20, "level": 2}}], [{"headings_0": {"content": "Quarterly", "page": 20, "level": 2}}, {"headings_1": {"content": "Laboratory", "page": 20, "level": 2}}], [{"headings_0": {"content": "Quarterly", "page": 20, "level": 2}}, {"headings_1": {"content": "Laboratory", "page": 20, "level": 2}}], [{"headings_0": {"content": "Quarterly", "page": 20, "level": 2}}, {"headings_1": {"content": "Laboratory", "page": 20, "level": 2}}], [{"headings_0": {"content": "Quarterly", "page": 20, "level": 2}}, {"headings_1": {"content": "Laboratory", "page": 20, "level": 2}}]], "page": 20, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bi-Monthly", "metadata": {"headings": [{"headings_0": {"content": "Bi-Monthly", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 20, "level": 2}}], "page": 20, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Switch meeting \n12 Strickers Hotels 1010199610 26/04/2023 Refreshments 75,000 13,500 \\| 88,500 \\| \\| \nAnd Clubs Limited \nfor Bi-Monthly \nSwitch meeting \n13 ' Strickers Hotels 1010199610 02/05/2023 Refreshments 500,000 90,000 590,000 \\| And Clubs Limited \nfor HIV \nAdolescents \nmeeting with \nMOH Team \n\\_ \n= 14- Strickers -Hotels -\u2014- 1016199610 - 30/05/2023 Meals, Hall-hire 1,386,000 -249,480 ~-1,635,480- - \n\u2014 \n-- \n+ \n~~ And Clubs Limited \nfor Hub Review \n\\| \nMeering \n\\| \n. \n15 Strickers Hotels 1010199610 30/05/2023 Refreshments 75,000 13,500 88,500 And Clubs Limited \nfor", "metadata": {"headings": [{"headings_0": {"content": "Bi-Monthly", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 20, "level": 2}}, [{"headings_0": {"content": "Bi-Monthly", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 20, "level": 2}}, {"headings_1": {"content": "Quarterly", "page": 20, "level": 2}}]], "page": 20, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bi-Monthly", "metadata": {"headings": [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], "page": 21, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Switch meeting \n16 Strickers Hotels : 1010199610 30/05/2023 Refreshments 300,000 54,000 \n354,000 \n\\| And Clubs Limited \nfor Children & \n\\| Adolescent \n\\| Friendly a \n5 \n\\| \nservices meeting \n15 Strickers Hotels 1010199610 30/05/2023 Refreshments 385,000 69,300 454,300 And Clubs Limited \nfor IPC Meeting \n16 Strickers Hotels 1010199610 30/05/2023 Refreshments 75,000 13,500 \\| 88,500 And Clubs Limited \nfor Bi- Weekly \nSwitch Meeting \n\\| \n' \n17 Strickers Hotels 1010199610 30/05/2023 Refreshments 150,000 27,000 177,000 And Clubs Limited \nfor Monthly QI \nMeeting \n16 Asine Investments 1006965516 01/06/2023 Meals for GBV 1,920,000 345,600 \n\\| 2,265,600 \n\\| \nLimited \\| Training \n~ \n17 Asine Investments 1006965516 01/06/2023 Meals for Skilling 1,250,000 225,000 1,475,000 Limited \nProgram \n18 Strickers Hotels 1010199610 09/06/2023 \\| CACX \nAnd Clubs Limited \nPerformance Review and CME \\| \n1,220,000 \\| 219,600 1,439,600 \\| \n17 Strickers Hotels 1010199610 09/06/2023 Quarterly 1,250,000 225,000 1,475,000 And Clubs Limited \nPerformance \nReview Meeting \n18 Strickers Hotels 1010199610 15/06/2023 Top \nAnd Clubs Limited \nmanagement meeting \n468,000 84,240 \\| 552,240 \\| \n.-milestones", "metadata": {"headings": [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}, [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}]], "page": 21, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- --", "metadata": {"headings": [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], "page": 22, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n19 Strickers Hotels 1010199610 10/08/2023 IHRIS Training 490,000 88,200 578,200 And Clubs Limited \n20 Strickers Hotels 1010199610 10/08/2023 WIT Meeting 80,000 14,400 94,400 \nAnd Clubs Limited", "metadata": {"headings": [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}, [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}], [{"headings_0": {"content": "Bi-Monthly", "page": 21, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 20, "level": 2}}]], "page": 22, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Laboratory", "metadata": {"headings": [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], "page": 22, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Department \n\\| \n21 Strickers Hotels 1010199610 24/08/2023 Infectious 350,000 63,000 413,000 \nAnd Clubs Limited \nPrevention and \n\\| \n20 Strickers 1010199610 \nHotels \nAnd Clubs Limited \ncontrol IPC \n30/08/2023 \\| USAID SITES 3,330,000 \n599,400 \n3,929,400 \\| \nMonitoring Vist \n52,284,810 9,446,266 61,731,075 \nAPPENDIX 2 \u2014 MOROTO REGIONAL REFERRAL HOSPITAL CREDIT LINE: \nEMHS ITEMS ORDERED \nITEMS DELIVERED \n\\| ITEMS NOT DELIVERED CYCLES \\| CYCLES \\| CYCLES \nESSENTIAL \nMEDICINES \nMEDICAL 214 214 SUPPLIES \nAPPENDIX. 3- Expired Medicines and Medical Sundries \nLNIVLYYd30 \u201d 193439 en", "metadata": {"headings": [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}, [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}], [{"headings_0": {"content": "Laboratory", "page": 22, "level": 3}}, {"headings_1": {"content": "Bi-Monthly", "page": 21, "level": 3}}]], "page": 22, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AOWINYWHd 34 |OJO] 005\u00b0208| 39] __GE8'S9 _000'1% 009\" 006'\u20ac\u20ac IE 00621 so] O00'e4y OS9'2S6'E 000\u00b0\u00a59Z| ___39| OSe'ry OSZ'\u00a5V6S VO o08\u2019e9 __00875 Roger #49 ___39 Tooorzee", "metadata": {"headings": [{"headings_0": {"content": "AOWINYWHd 34 |OJO] 005\u00b0208| 39] __GE8'S9 _000'1% 009\" 006'\u20ac\u20ac IE 00621 so] O00'e4y OS9'2S6'E 000\u00b0\u00a59Z| ___39| OSe'ry OSZ'\u00a5V6S VO o08\u2019e9 __00875 Roger #49 ___39 Tooorzee", "page": 23, "level": 2}}, {"headings_1": {"content": "Laboratory", "page": 22, "level": 3}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 {S09 sO ___055\u00b009 ons) __ 38 3909| 39 _ _ Lido]", "metadata": {"headings": [{"headings_0": {"content": "1 {S09 sO ___055\u00b009 ons) __ 38 3909| 39 _ _ Lido]", "page": 23, "level": 1}}, {"headings_1": {"content": "AOWINYWHd 34 |OJO] 005\u00b0208| 39] __GE8'S9 _000'1% 009\" 006'\u20ac\u20ac IE 00621 so] O00'e4y OS9'2S6'E 000\u00b0\u00a59Z| ___39| OSe'ry OSZ'\u00a5V6S VO o08\u2019e9 __00875 Roger #49 ___39 Tooorzee", "page": 23, "level": 2}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_00\u00a2'yS0'l __00s\"ed1 __ 008% |__008021 49 __OSEOp |", "metadata": {"headings": [{"headings_0": {"content": "_00\u00a2'yS0'l __00s\"ed1 __ 008% |__008021 49 __OSEOp |", "page": 23, "level": 1}}, {"headings_1": {"content": "1 {S09 sO ___055\u00b009 ons) __ 38 3909| 39 _ _ Lido]", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "010909 | | | | | | 39 et?", "metadata": {"headings": [{"headings_0": {"content": "010909 | | | | | | 39 et?", "page": 23, "level": 1}}, {"headings_1": {"content": "_00\u00a2'yS0'l __00s\"ed1 __ 008% |__008021 49 __OSEOp |", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "010909 | | | | | | 39 et?", "page": 23, "level": 1}}, {"headings_1": {"content": "_00\u00a2'yS0'l __00s\"ed1 __ 008% |__008021 49 __OSEOp |", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OU", "metadata": {"headings": [{"headings_0": {"content": "OU", "page": 23, "level": 2}}, {"headings_1": {"content": "010909 | | | | | | 39 et?", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "OU", "page": 23, "level": 2}}, {"headings_1": {"content": "010909 | | | | | | 39 et?", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ETIEZOT un 1505 OS'I9L 39] ID 0698| Os\u2019 08691 Get 00221 39] 05871 JO 0092 SOWOE 00181 39] 00s\u2019v OST] JO} 39] JD SOT OSZ'ZE |_O08'e9 o0s0\u0131 OSrEL 00S\u2019ES dO SD a o01\u2019s\u0131", "metadata": {"headings": [{"headings_0": {"content": "ETIEZOT un 1505 OS'I9L 39] ID 0698| Os\u2019 08691 Get 00221 39] 05871 JO 0092 SOWOE 00181 39] 00s\u2019v OST] JO} 39] JD SOT OSZ'ZE |_O08'e9 o0s0\u0131 OSrEL 00S\u2019ES dO SD a o01\u2019s\u0131", "page": 23, "level": 3}}, {"headings_1": {"content": "OU", "page": 23, "level": 2}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F865 00018 en 00882 \\| \\| \\| SZ\u00a5t\\| \n\\| \\| \\| \nSOL NOLLINALSIA Andx3 SIpd 2202/12 \n\u201cWWI 280072 2eoe/2 eeoz/Z Zzoz/or\u201d \\|", "metadata": {"headings": [{"headings_0": {"content": "ETIEZOT un 1505 OS'I9L 39] ID 0698| Os\u2019 08691 Get 00221 39] 05871 JO 0092 SOWOE 00181 39] 00s\u2019v OST] JO} 39] JD SOT OSZ'ZE |_O08'e9 o0s0\u0131 OSrEL 00S\u2019ES dO SD a o01\u2019s\u0131", "page": 23, "level": 3}}, {"headings_1": {"content": "OU", "page": 23, "level": 2}}, [{"headings_0": {"content": "ETIEZOT un 1505 OS'I9L 39] ID 0698| Os\u2019 08691 Get 00221 39] 05871 JO 0092 SOWOE 00181 39] 00s\u2019v OST] JO} 39] JD SOT OSZ'ZE |_O08'e9 o0s0\u0131 OSrEL 00S\u2019ES dO SD a o01\u2019s\u0131", "page": 23, "level": 3}}, {"headings_1": {"content": "OU", "page": 23, "level": 2}}], [{"headings_0": {"content": "ETIEZOT un 1505 OS'I9L 39] ID 0698| Os\u2019 08691 Get 00221 39] 05871 JO 0092 SOWOE 00181 39] 00s\u2019v OST] JO} 39] JD SOT OSZ'ZE |_O08'e9 o0s0\u0131 OSrEL 00S\u2019ES dO SD a o01\u2019s\u0131", "page": 23, "level": 3}}, {"headings_1": {"content": "OU", "page": 23, "level": 2}}]], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AH _0e/z | 220078 | zeos/i\u0131 220876 | | ezoz/y \u20ac20%/E", "metadata": {"headings": [{"headings_0": {"content": "AH _0e/z | 220078 | zeos/i\u0131 220876 | | ezoz/y \u20ac20%/E", "page": 23, "level": 1}}, {"headings_1": {"content": "ETIEZOT un 1505 OS'I9L 39] ID 0698| Os\u2019 08691 Get 00221 39] 05871 JO 0092 SOWOE 00181 39] 00s\u2019v OST] JO} 39] JD SOT OSZ'ZE |_O08'e9 o0s0\u0131 OSrEL 00S\u2019ES dO SD a o01\u2019s\u0131", "page": 23, "level": 3}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 REES 0 \nzz07/Z zes 820877 22oeve\u0131 zz 2ZOL/EL 2202/11 ZOz/I1\\| 2202/01 ez0z/z1 zest 2027/1 ezoz/e ezos\u0131 2zoe/z\u0131 \u20acz0z/Z% \u20ac202/Z I Ez0z/z Ezoz/e \u20act07/ 820872 Bee \u20ac208/5\u00b0", "metadata": {"headings": [{"headings_0": {"content": "AH _0e/z | 220078 | zeos/i\u0131 220876 | | ezoz/y \u20ac20%/E", "page": 23, "level": 1}}, {"headings_1": {"content": "ETIEZOT un 1505 OS'I9L 39] ID 0698| Os\u2019 08691 Get 00221 39] 05871 JO 0092 SOWOE 00181 39] 00s\u2019v OST] JO} 39] JD SOT OSZ'ZE |_O08'e9 o0s0\u0131 OSrEL 00S\u2019ES dO SD a o01\u2019s\u0131", "page": 23, "level": 3}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 23, "level": 2}}, {"headings_1": {"content": "AH _0e/z | 220078 | zeos/i\u0131 220876 | | ezoz/y \u20ac20%/E", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VAN \\| seindwv \\| \\| m", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 23, "level": 2}}, {"headings_1": {"content": "AH _0e/z | 220078 | zeos/i\u0131 220876 | | ezoz/y \u20ac20%/E", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ayunnd \" sa0\u0131000 sdwiv sdwy UNI Od sad1 Som SIONSOdTr sSD81g0oz slaxDDg sono somea s\u0131o!a ddnsoit SQDI", "metadata": {"headings": [{"headings_0": {"content": "Ayunnd \" sa0\u0131000 sdwiv sdwy UNI Od sad1 Som SIONSOdTr sSD81g0oz slaxDDg sono somea s\u0131o!a ddnsoit SQDI", "page": 23, "level": 1}}, {"headings_1": {"content": "| | |", "page": 23, "level": 2}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Ayunnd \" sa0\u0131000 sdwiv sdwy UNI Od sad1 Som SIONSOdTr sSD81g0oz slaxDDg sono somea s\u0131o!a ddnsoit SQDI", "page": 23, "level": 1}}, {"headings_1": {"content": "| | |", "page": 23, "level": 2}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IVNOLITN AO SUN} sul or 002 SIDIAZ| Suez LSE __S0 Sid Sid SIT", "metadata": {"headings": [{"headings_0": {"content": "IVNOLITN AO SUN} sul or 002 SIDIAZ| Suez LSE __S0 Sid Sid SIT", "page": 23, "level": 1}}, {"headings_1": {"content": "Ayunnd \" sa0\u0131000 sdwiv sdwy UNI Od sad1 Som SIONSOdTr sSD81g0oz slaxDDg sono somea s\u0131o!a ddnsoit SQDI", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "syood SOL sy90d \\_\\_\\_VE\\| \\| \n07 \nING z \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "IVNOLITN AO SUN} sul or 002 SIDIAZ| Suez LSE __S0 Sid Sid SIT", "page": 23, "level": 1}}, {"headings_1": {"content": "Ayunnd \" sa0\u0131000 sdwiv sdwy UNI Od sad1 Som SIONSOdTr sSD81g0oz slaxDDg sono somea s\u0131o!a ddnsoit SQDI", "page": 23, "level": 1}}, [{"headings_0": {"content": "IVNOLITN AO SUN} sul or 002 SIDIAZ| Suez LSE __S0 Sid Sid SIT", "page": 23, "level": 1}}, {"headings_1": {"content": "Ayunnd \" sa0\u0131000 sdwiv sdwy UNI Od sad1 Som SIONSOdTr sSD81g0oz slaxDDg sono somea s\u0131o!a ddnsoit SQDI", "page": 23, "level": 1}}]], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ PO PI] or E1 ve SO g", "metadata": {"headings": [{"headings_0": {"content": "\\ PO PI] or E1 ve SO g", "page": 23, "level": 3}}, {"headings_1": {"content": "IVNOLITN AO SUN} sul or 002 SIDIAZ| Suez LSE __S0 Sid Sid SIT", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 23, "level": 6}}, {"headings_1": {"content": "\\ PO PI] or E1 ve SO g", "page": 23, "level": 3}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1S vo\\| 6 ty co! \u20ac \\|. \\| \\| \\| \n\\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 23, "level": 6}}, {"headings_1": {"content": "\\ PO PI] or E1 ve SO g", "page": 23, "level": 3}}, [{"headings_0": {"content": "| |", "page": 23, "level": 6}}, {"headings_1": {"content": "\\ PO PI] or E1 ve SO g", "page": 23, "level": 3}}]], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OLONON CANIAXA OZ100 a von 1EOE 470) 1SOS&L 21110 L00zz OSEOLT 0 OZEZH", "metadata": {"headings": [{"headings_0": {"content": "OLONON CANIAXA OZ100 a von 1EOE 470) 1SOS&L 21110 L00zz OSEOLT 0 OZEZH", "page": 23, "level": 1}}, {"headings_1": {"content": "| |", "page": 23, "level": 6}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SINALLI wog Baum yore 18180099 02980 SEPERI7G \\_\\_Soogri Sous\u0131zon EVEOOID voesoon\\| 9 800UDBOz YooBas\u0131y PIZZSZOE 662v220000 9000 12050 08080080 \\_SEZOEIE z196208 Faso SCHI] \n028020001 \\| \\_\\_\\_L5001V \\| \n\u00a9 \\| tino \u00a9\\| 7 \n\\| \\| \\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "OLONON CANIAXA OZ100 a von 1EOE 470) 1SOS&L 21110 L00zz OSEOLT 0 OZEZH", "page": 23, "level": 1}}, {"headings_1": {"content": "| |", "page": 23, "level": 6}}, [{"headings_0": {"content": "OLONON CANIAXA OZ100 a von 1EOE 470) 1SOS&L 21110 L00zz OSEOLT 0 OZEZH", "page": 23, "level": 1}}, {"headings_1": {"content": "| |", "page": 23, "level": 6}}]], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AO Woydussag SAD, Bwoz BW woot SUSSOUNISLLIDKSG ____ BwOS|+0S\u20ac | SIW u] BUWU002/BLWIN0E/BUGST S1WO0$ sap __MiSuRowoigionus Taube INVASION", "metadata": {"headings": [{"headings_0": {"content": "AO Woydussag SAD, Bwoz BW woot SUSSOUNISLLIDKSG ____ BwOS|+0S\u20ac | SIW u] BUWU002/BLWIN0E/BUGST S1WO0$ sap __MiSuRowoigionus Taube INVASION", "page": 23, "level": 3}}, {"headings_1": {"content": "OLONON CANIAXA OZ100 a von 1EOE 470) 1SOS&L 21110 L00zz OSEOLT 0 OZEZH", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ mem \\_\\_\\_Busz BW00S SI \\_ \\| sqD] \\_\\_\\_\\_\\_\\_ \n\\_\\_\\_\\_ sauojsoddng \\_\\_\\_\\_ \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "AO Woydussag SAD, Bwoz BW woot SUSSOUNISLLIDKSG ____ BwOS|+0S\u20ac | SIW u] BUWU002/BLWIN0E/BUGST S1WO0$ sap __MiSuRowoigionus Taube INVASION", "page": 23, "level": 3}}, {"headings_1": {"content": "OLONON CANIAXA OZ100 a von 1EOE 470) 1SOS&L 21110 L00zz OSEOLT 0 OZEZH", "page": 23, "level": 1}}, [{"headings_0": {"content": "AO Woydussag SAD, Bwoz BW woot SUSSOUNISLLIDKSG ____ BwOS|+0S\u20ac | SIW u] BUWU002/BLWIN0E/BUGST S1WO0$ sap __MiSuRowoigionus Taube INVASION", "page": 23, "level": 3}}, {"headings_1": {"content": "OLONON CANIAXA OZ100 a von 1EOE 470) 1SOS&L 21110 L00zz OSEOLT 0 OZEZH", "page": 23, "level": 1}}], [{"headings_0": {"content": "AO Woydussag SAD, Bwoz BW woot SUSSOUNISLLIDKSG ____ BwOS|+0S\u20ac | SIW u] BUWU002/BLWIN0E/BUGST S1WO0$ sap __MiSuRowoigionus Taube INVASION", "page": 23, "level": 3}}, {"headings_1": {"content": "OLONON CANIAXA OZ100 a von 1EOE 470) 1SOS&L 21110 L00zz OSEOLT 0 OZEZH", "page": 23, "level": 1}}]], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SV aJOUdINS 1 SIOZOPIUOHOW BziS uuysodongaz bound) OS SPLOIUD sgD| SIDUISOUg SGOT NADUONY/ADULdOT", "metadata": {"headings": [{"headings_0": {"content": "SV aJOUdINS 1 SIOZOPIUOHOW BziS uuysodongaz bound) OS SPLOIUD sgD| SIDUISOUg SGOT NADUONY/ADULdOT", "page": 23, "level": 4}}, {"headings_1": {"content": "AO Woydussag SAD, Bwoz BW woot SUSSOUNISLLIDKSG ____ BwOS|+0S\u20ac | SIW u] BUWU002/BLWIN0E/BUGST S1WO0$ sap __MiSuRowoigionus Taube INVASION", "page": 23, "level": 3}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yiginouidoT 91625x0WN05 umydouuy SUOUaIBY ajozopusqaw -opo\u0131g luyeurioday UNDUSIPDION \\_\\_ 0-6 PJSIXIW SUydioW Sousjopiq\u201d GAN/ME/ZY SUZOUNDWO\u00d6NG SSOld siwusg'oL/Bupgi WEI SUIUTIOW fay JOUR Bwosz7oor GAN/SIENZW BWOS/0E/09", "metadata": {"headings": [{"headings_0": {"content": "SV aJOUdINS 1 SIOZOPIUOHOW BziS uuysodongaz bound) OS SPLOIUD sgD| SIDUISOUg SGOT NADUONY/ADULdOT", "page": 23, "level": 4}}, {"headings_1": {"content": "AO Woydussag SAD, Bwoz BW woot SUSSOUNISLLIDKSG ____ BwOS|+0S\u20ac | SIW u] BUWU002/BLWIN0E/BUGST S1WO0$ sap __MiSuRowoigionus Taube INVASION", "page": 23, "level": 3}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "war auu\u0131nd 10S1BUns Sig+izv Sudo\u201d sa\u0131n\u0131ns SumNsu WNISOJOg DUUDADS voupidui UI8B55 OXOJON auoxoj dos!", "metadata": {"headings": [{"headings_0": {"content": "war auu\u0131nd 10S1BUns Sig+izv Sudo\u201d sa\u0131n\u0131ns SumNsu WNISOJOg DUUDADS voupidui UI8B55 OXOJON auoxoj dos!", "page": 23, "level": 1}}, {"headings_1": {"content": "SV aJOUdINS 1 SIOZOPIUOHOW BziS uuysodongaz bound) OS SPLOIUD sgD| SIDUISOUg SGOT NADUONY/ADULdOT", "page": 23, "level": 4}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AT 80\" 1010", "metadata": {"headings": [{"headings_0": {"content": "AT 80\" 1010", "page": 23, "level": 1}}, {"headings_1": {"content": "war auu\u0131nd 10S1BUns Sig+izv Sudo\u201d sa\u0131n\u0131ns SumNsu WNISOJOg DUUDADS voupidui UI8B55 OXOJON auoxoj dos!", "page": 23, "level": 1}}], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \n\\| \\| \\| \\| \\| \\| \n\\| \n\\| \\| \\{ \\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "AT 80\" 1010", "page": 23, "level": 1}}, {"headings_1": {"content": "war auu\u0131nd 10S1BUns Sig+izv Sudo\u201d sa\u0131n\u0131ns SumNsu WNISOJOg DUUDADS voupidui UI8B55 OXOJON auoxoj dos!", "page": 23, "level": 1}}, [{"headings_0": {"content": "AT 80\" 1010", "page": 23, "level": 1}}, {"headings_1": {"content": "war auu\u0131nd 10S1BUns Sig+izv Sudo\u201d sa\u0131n\u0131ns SumNsu WNISOJOg DUUDADS voupidui UI8B55 OXOJON auoxoj dos!", "page": 23, "level": 1}}], [{"headings_0": {"content": "AT 80\" 1010", "page": 23, "level": 1}}, {"headings_1": {"content": "war auu\u0131nd 10S1BUns Sig+izv Sudo\u201d sa\u0131n\u0131ns SumNsu WNISOJOg DUUDADS voupidui UI8B55 OXOJON auoxoj dos!", "page": 23, "level": 1}}], [{"headings_0": {"content": "AT 80\" 1010", "page": 23, "level": 1}}, {"headings_1": {"content": "war auu\u0131nd 10S1BUns Sig+izv Sudo\u201d sa\u0131n\u0131ns SumNsu WNISOJOg DUUDADS voupidui UI8B55 OXOJON auoxoj dos!", "page": 23, "level": 1}}]], "page": 23, "document_name": "Moroto Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Moyo District Local Government Report of the Auditor General, 2023.chunks.json b/reports/chunks/Moyo District Local Government Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..3f4d780565d416738f96731547d01162c84b0748 --- /dev/null +++ b/reports/chunks/Moyo District Local Government Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MOYO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE, 2023 \nORI Gixaz, Co PY \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nLISE OF ACTON YIN Siicevsmssncces \nii nneaniawmnw sn seat a aaa nina un anne nun mn anne eaeren \nSEIEN DELL 1 a EEE EEE \nBEBIE Far ORT 1 nn er EEE Er aan \nN a ee 1 EEE E \n19 \u201aImplementatisn Of the Approved Budget. \ni nenn san nun \n2.0 Management of the Government Salary Payroll \n8 .........csssssssssssssesccecceeeeeeeeeeeusenessreess \nBDINER MIELE! 11 ereerea re \n3.0 \nImplementation of Key Government Programmes ..unnesnsnnnessssnnnnnnnnnunnnnonnnnnnnnennnnnn 11 \nDU Er \u201aGEN SEIT 37 aussen EEE \nManagement's Responsibility for the Financial Statements..........scccccscccseccccceeseeeeeeeeuseneees 37 Auditor\u2019s Responsibility for The Audit of Financial Statements........ccccccscsssscsssseeseceecersenees 38 \nOne ReEDehinig, RES DOnSISUNI OS \n39 .ncamsncne nee \nReport on the Audit of Compliance with Legislation \n39 .........cccccccccssssssssssccscsscscceceeeeesessneeses \n4.0 Implementation of the Parish Development Model ...........:sssessssessssssscseeseeeeessesseees 39", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00c4HBENT\u00dcCER", "metadata": {"headings": [{"headings_0": {"content": "\u00c4HBENT\u00dcCER", "page": 3, "level": 8}}], "page": 3, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "49 na a a a aan aa aan nn enman ann anno annenwenn en \nList of Acronyms \nAcronym Meaning \nDLG District Local Government \n\\_GoU Government of Uganda \nHCMS Human Capital Management System \n. ICT Information and Communication Technology \\_INTOSAL International Supreme Audit \nOrganization of Institutions \\_ IPPS Integrated Personnel and Payroll system \nISSAis \\_\\_ International Standards \n\\| of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "\u00c4HBENT\u00dcCER", "page": 3, "level": 8}}, [{"headings_0": {"content": "\u00c4HBENT\u00dcCER", "page": 3, "level": 8}}], [{"headings_0": {"content": "\u00c4HBENT\u00dcCER", "page": 3, "level": 8}}], [{"headings_0": {"content": "\u00c4HBENT\u00dcCER", "page": 3, "level": 8}}]], "page": 3, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Institutions", "metadata": {"headings": [{"headings_0": {"content": "Institutions", "page": 4, "level": 4}}, {"headings_1": {"content": "\u00c4HBENT\u00dcCER", "page": 3, "level": 8}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_LGFAM", "metadata": {"headings": [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 5}}, {"headings_1": {"content": "Institutions", "page": 4, "level": 4}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "_LGFAM", "page": 4, "level": 5}}, {"headings_1": {"content": "Institutions", "page": 4, "level": 4}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_LGFAR", "metadata": {"headings": [{"headings_0": {"content": "_LGFAR", "page": 4, "level": 4}}, {"headings_1": {"content": "_LGFAM", "page": 4, "level": 5}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "_LGFAR", "page": 4, "level": 4}}, {"headings_1": {"content": "_LGFAM", "page": 4, "level": 5}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | and", "metadata": {"headings": [{"headings_0": {"content": "| | and", "page": 4, "level": 5}}, {"headings_1": {"content": "_LGFAR", "page": 4, "level": 4}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LGPPDA _ Local Government Public Procurement Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA _ Local Government Public Procurement Disposal Authority", "page": 4, "level": 4}}, {"headings_1": {"content": "| | and", "page": 4, "level": 5}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LLG Lower Local Governments ILR \\| \\| Local Revenue \n\\_MDAs Ministries, \nDepartments ; and Agencies nn \\|MoES \\_\\_ of \n\\_ Ministry Education", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA _ Local Government Public Procurement Disposal Authority", "page": 4, "level": 4}}, {"headings_1": {"content": "| | and", "page": 4, "level": 5}}, [{"headings_0": {"content": "LGPPDA _ Local Government Public Procurement Disposal Authority", "page": 4, "level": 4}}, {"headings_1": {"content": "| | and", "page": 4, "level": 5}}]], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED Ministry of", "metadata": {"headings": [{"headings_0": {"content": "MoFPED Ministry of", "page": 4, "level": 4}}, {"headings_1": {"content": "LGPPDA _ Local Government Public Procurement Disposal Authority", "page": 4, "level": 4}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Finance, Planning and Economic Development . \\_", "metadata": {"headings": [{"headings_0": {"content": "MoFPED Ministry of", "page": 4, "level": 4}}, {"headings_1": {"content": "LGPPDA _ Local Government Public Procurement Disposal Authority", "page": 4, "level": 4}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u0131 MoGLSD.", "metadata": {"headings": [{"headings_0": {"content": "\u0131 MoGLSD.", "page": 4, "level": 5}}, {"headings_1": {"content": "MoFPED Ministry of", "page": 4, "level": 4}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development MoLG Ministry of Local Government \n\\_ \nNAA \\| National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "\u0131 MoGLSD.", "page": 4, "level": 5}}, {"headings_1": {"content": "MoFPED Ministry of", "page": 4, "level": 4}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "\u0131 MoGLSD.", "page": 4, "level": 5}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| OAG", "metadata": {"headings": [{"headings_0": {"content": "| OAG", "page": 4, "level": 2}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "| Office of the Auditor General", "page": 4, "level": 3}}, {"headings_1": {"content": "| OAG", "page": 4, "level": 2}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PBS Program Budgeting \u2018System \u0131PCA \\_ Payroll Consults Africa \nPDMS Payroll Deduction Management System", "metadata": {"headings": [{"headings_0": {"content": "| Office of the Auditor General", "page": 4, "level": 3}}, {"headings_1": {"content": "| OAG", "page": 4, "level": 2}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_PDU", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 5}}, {"headings_1": {"content": "| Office of the Auditor General", "page": 4, "level": 3}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Procurement & Disposal Unit \nPFMA \\| Public Finance Management Act PFMR Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 5}}, {"headings_1": {"content": "| Office of the Auditor General", "page": 4, "level": 3}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PPDA", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 5}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 5}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u0131PS/ ST.", "metadata": {"headings": [{"headings_0": {"content": "\u0131PS/ ST.", "page": 4, "level": 4}}, {"headings_1": {"content": "PPDA", "page": 4, "level": 3}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Permanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA \\| Single Account \\|", "metadata": {"headings": [{"headings_0": {"content": "\u0131PS/ ST.", "page": 4, "level": 4}}, {"headings_1": {"content": "PPDA", "page": 4, "level": 3}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Treasury Sub", "metadata": {"headings": [{"headings_0": {"content": "| Treasury Sub", "page": 4, "level": 4}}, {"headings_1": {"content": "\u0131PS/ ST.", "page": 4, "level": 4}}], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ UBA \u0131 Uganda Banker\u2019s Association \n\\_UCF \\| Uganda Consolidated Fund \nUCLA Uganda Consumer and Lender's Association \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MOYO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "| Treasury Sub", "page": 4, "level": 4}}, {"headings_1": {"content": "\u0131PS/ ST.", "page": 4, "level": 4}}, [{"headings_0": {"content": "| Treasury Sub", "page": 4, "level": 4}}, {"headings_1": {"content": "\u0131PS/ ST.", "page": 4, "level": 4}}], [{"headings_0": {"content": "| Treasury Sub", "page": 4, "level": 4}}, {"headings_1": {"content": "\u0131PS/ ST.", "page": 4, "level": 4}}]], "page": 4, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], "page": 5, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Moyo 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 Moyo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}]], "page": 5, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I 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. Key Audit Matters Key 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. In 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. The mandate of Moyo District Local Government 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 the district plan, initiate, and execute policies in respect of all matters affecting the people within its jurisdiction. During the financial year 2022/2023, the District had a budget of UGX.38,782,332,542 out of which UGX.34,343,049,750 was warranted as shown below; Details Budget Warrants Variance % age of warrants UGX (A) UGX (B) vx (B/A) Recurrent (Wage) 22,488,325,879 22,210,028,457 278,297,422 99% \\| Recurrent (Non-wage) 7,415,689,147 6,553,563,924 862,125,223 88% Development 8,878,317,516 5,579,457,369 3,298,860,147 Total 38,782,332,542 34,343,049,750 4,439,282,792 89% Out of the total warrants of UGX.34,343,049,750, I reviewed the utilisation of warrants worth UGX.29,465,467,728 (87%) as summarised in the table below Sn Details Actual Cumulative Cumulative expenditure Actual % age out of (UGX) expenditure total warrants Wage expenditure (Payroll audit/FS-audit) 20,128,666,815 20,128,666,815 59% Theme area-PDM expenditure audited Focus area-DDEG (Non-USMID) 45,025,486", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "| Treasury Sub", "page": 4, "level": 4}}]], "page": 5, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11 URF", "metadata": {"headings": [{"headings_0": {"content": "11 URF", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "581,457,392 26,396, 744,128 77% \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance", "metadata": {"headings": [{"headings_0": {"content": "11 URF", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}, [{"headings_0": {"content": "11 URF", "page": 6, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}]], "page": 6, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "review.", "metadata": {"headings": [{"headings_0": {"content": "review.", "page": 7, "level": 5}}, {"headings_1": {"content": "11 URF", "page": 6, "level": 3}}], "page": 7, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Observation Recommendations 1.1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG was supposed to collect local The Accounting Officer revenue of UGX.1,027,950,232 however; by the end of the year, only should ensure that UGX.818,195,345 had been collected representing 80% performance. The \u201cllection of local summary is in the table below and the details are in appendix 1. \nrevere 15 enhanced. She may consider performance based No Source Approved Actual \ncontracts for the tax", "metadata": {"headings": [{"headings_0": {"content": "review.", "page": 7, "level": 5}}, {"headings_1": {"content": "11 URF", "page": 6, "level": 3}}, [{"headings_0": {"content": "review.", "page": 7, "level": 5}}, {"headings_1": {"content": "11 URF", "page": 6, "level": 3}}]], "page": 7, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 7, "level": 1}}, {"headings_1": {"content": "review.", "page": 7, "level": 5}}], "page": 7, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Collections \ncollectors. T. 4 1 Tax Revenues 321,173,596 183,508218 137,665,378 Furthermore, farmers 2 2 Revenues 706,776,656 634,687,127 72,089,529 should be trained on", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 7, "level": 1}}, {"headings_1": {"content": "review.", "page": 7, "level": 5}}], "page": 7, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "||", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 7, "level": 8}}, {"headings_1": {"content": "budget", "page": 7, "level": 1}}], "page": 7, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,027,950,252 818,195,345 209,754,907 1 irrigation and using Source: Figures based on Funds inqury and budget analysis reports \nmore resilient farming practices to boost their The DLG collected revenue from Sale of goods and services and miscellaneous revenues. \nsources commendably, however, there may be an indication that the local \nrevenue targets set were low compared to the entity\u2019s revenue potential. Tax \nrevenues and receipts from property income however were not well collected \nRefer to Appendix 1 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nActivity Purpose of the un- Budget implemented activities Amount \nInspection and Inspection of district Figure not projects being given", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 7, "level": 8}}, {"headings_1": {"content": "budget", "page": 7, "level": 1}}, [{"headings_0": {"content": "||", "page": 7, "level": 8}}, {"headings_1": {"content": "budget", "page": 7, "level": 1}}], [{"headings_0": {"content": "||", "page": 7, "level": 8}}, {"headings_1": {"content": "budget", "page": 7, "level": 1}}], [{"headings_0": {"content": "||", "page": 7, "level": 8}}, {"headings_1": {"content": "budget", "page": 7, "level": 1}}], [{"headings_0": {"content": "||", "page": 7, "level": 8}}, {"headings_1": {"content": "budget", "page": 7, "level": 1}}]], "page": 7, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 7, "level": 1}}, {"headings_1": {"content": "||", "page": 7, "level": 8}}], "page": 7, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mobilization, Supervision Figure not and Monitoring of Local \ngiven revenue collection from \nLower local governments \ndone \nThe Accounting Officer explained that the under collection of local revenue was attributed to the fact that the DLG had planned to collect local revenue under natural resources however directives and policies were issued out by the line minitries and a ban by H.E the President stopping the District from collecting \nObservation \nRecommendations \nProgramme Approved Warrants Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 7, "level": 1}}, {"headings_1": {"content": "||", "page": 7, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 7, "level": 1}}, {"headings_1": {"content": "||", "page": 7, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 7, "level": 1}}, {"headings_1": {"content": "||", "page": 7, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 7, "level": 1}}, {"headings_1": {"content": "||", "page": 7, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 7, "level": 1}}, {"headings_1": {"content": "||", "page": 7, "level": 8}}]], "page": 7, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented", "page": 7, "level": 1}}], "page": 8, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should follow up their realisation with Agro-Industrialization 1,459,519,803 1,346,875,450 92% funding authorities. \nCommunity Mobilization And 193,504,824 144,713,082 75% Mindset Change \nDevelopment Plan 3,450,503,274 3,400,714,227 Implementation \nGovernance And Security 859,163,666 836,931,727 \nHuman Capital Development 24,049,373,882 22,134,795,698 \nIntegrated Transport 512,173,805 512,023,579 Infrastructure And Services \nPrivate Sector Development 42,172,502 24,284,556 \nPublic Sector Transformation 4,684,500,003 3,753,894,608 Tourism Development 5,000,000 5,000,000 Grand Total 35,255,911,759 32,159,232,927 Source: Figures based on Funds inqury and budget analysis reports \nI noted that some programmes received more funds than were budgeted while others received less. For example; \ne the DINU program only budgetd to received UGX.150,000,000 but received UGX.1,660,743,016, UGX1,510,743,016 above estimates \ne USMID Budgeted for UGX.723,954,738 but received", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented", "page": 7, "level": 1}}, [{"headings_0": {"content": "Budget", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented", "page": 7, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented", "page": 7, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented", "page": 7, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented", "page": 7, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 1}}, {"headings_1": {"content": "implemented", "page": 7, "level": 1}}]], "page": 8, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.1,277,785,883", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,277,785,883", "page": 8, "level": 3}}, {"headings_1": {"content": "Budget", "page": 8, "level": 1}}], "page": 8, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e DRDIP budgeted to for UGX.5,400,000,000 but only received", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,277,785,883", "page": 8, "level": 3}}, {"headings_1": {"content": "Budget", "page": 8, "level": 1}}], "page": 8, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.2,090,904,199", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.1,277,785,883", "page": 8, "level": 3}}], "page": 8, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The amounts that were not warranted were either partially or not implemented. See table below for more details and further details in Appendix 2 \nProgramme Amount not Activities not Purpose of the warranted implemented unimplemented activity \nHuman Capital 3,309,095,801 DRDIP Infrastructural", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.1,277,785,883", "page": 8, "level": 3}}, [{"headings_0": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.1,277,785,883", "page": 8, "level": 3}}], [{"headings_0": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.1,277,785,883", "page": 8, "level": 3}}]], "page": 8, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 8, "level": 1}}, {"headings_1": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}], "page": 8, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activities projects under the program. Details in section 4 of the report \nThe Accounting Officer explained that some variances in the budget estimates against the actual warrants were due to timing differences. For example, while budget for DRDIP was discussed in march, the IPFs from OPM came after December, several month after the budgets were approved. \nNo Observation Recommendations \nThe UGX.1,556,991,168 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Programme Amount not Activities not Affected warranted implemented activities \n1 Agro \n242,349,000 Programs under Sensitisations Industrialisation \nWorld Food in agriculture Program \n2 Public Sector 93,834,000 Programs funded Transformation by UNHCR - \n3 Human Capital 285,000,000 Programs funded Immunisations Development by UNFPA - Malaria and ,", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 8, "level": 1}}, {"headings_1": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}, [{"headings_0": {"content": "Development", "page": 8, "level": 1}}, {"headings_1": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}], [{"headings_0": {"content": "Development", "page": 8, "level": 1}}, {"headings_1": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}], [{"headings_0": {"content": "Development", "page": 8, "level": 1}}, {"headings_1": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}], [{"headings_0": {"content": "Development", "page": 8, "level": 1}}, {"headings_1": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}], [{"headings_0": {"content": "Development", "page": 8, "level": 1}}, {"headings_1": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}], [{"headings_0": {"content": "Development", "page": 8, "level": 1}}, {"headings_1": {"content": "UGX.2,090,904,199", "page": 8, "level": 3}}]], "page": 8, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HIV", "metadata": {"headings": [{"headings_0": {"content": "HIV", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 8, "level": 1}}], "page": 9, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "935,808,168 Programs under sansitisations \u2018 GAVI, Global Fund,", "metadata": {"headings": [{"headings_0": {"content": "HIV", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 8, "level": 1}}], "page": 9, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "family", "metadata": {"headings": [{"headings_0": {"content": "family", "page": 9, "level": 1}}, {"headings_1": {"content": "HIV", "page": 9, "level": 3}}], "page": 9, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UNICEF,", "metadata": {"headings": [{"headings_0": {"content": "family", "page": 9, "level": 1}}, {"headings_1": {"content": "HIV", "page": 9, "level": 3}}], "page": 9, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planning", "metadata": {"headings": [{"headings_0": {"content": "planning", "page": 9, "level": 1}}, {"headings_1": {"content": "family", "page": 9, "level": 1}}], "page": 9, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "initiatives Total", "metadata": {"headings": [{"headings_0": {"content": "planning", "page": 9, "level": 1}}, {"headings_1": {"content": "family", "page": 9, "level": 1}}], "page": 9, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,556,991,168", "metadata": {"headings": [{"headings_0": {"content": "1,556,991,168", "page": 9, "level": 5}}, {"headings_1": {"content": "planning", "page": 9, "level": 1}}], "page": 9, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that many external funders were affected by Covid-19 pandemic and had cut their budgets. She stated that the cuts were not clearly communicated so as to make the relevant budgetary adjustments. \n1.1.4 Utilization of Warrants \nOut of the total warrants of UGX.34,343,049,750 availed during the year, The", "metadata": {"headings": [{"headings_0": {"content": "1,556,991,168", "page": 9, "level": 5}}, {"headings_1": {"content": "planning", "page": 9, "level": 1}}, [{"headings_0": {"content": "1,556,991,168", "page": 9, "level": 5}}, {"headings_1": {"content": "planning", "page": 9, "level": 1}}]], "page": 9, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 5}}, {"headings_1": {"content": "1,556,991,168", "page": 9, "level": 5}}], "page": 9, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.30,979,914,092 was utilized by the entity resulting in un-utilized warrants Officer \nshould of UGX.3,363,135,658 representing utilization of 90% as shown in the table ensure that; \nbelow \ne Vacant positions are filled \nS/ Programme Warrants Utilization Variance %age e Retention \nN \n(ugx) of Warrants perfor monies are re- Ugx mance voted \n1] Agro- 1,459,519,80 1,346,875,45 [er] 92 Verification of \u00ab \nIndustrialization \n3 0 3 \npensioners = 2 Community 200,504,824 151,713,082 48,791,742 76 \nexpedited : Mobilization And \nMindset Change e \nIssues regarding = 3 Development Plan 3,942,386,10 3,467,733,31 474,652,78 88 PBS are = Implementation 6 3 9 communicated 4 Governance And 1,228,089,97 1,205,857,63 22,232,336 98 to MoFPED and Securi 5 9 trainings or 5 Human Capital 21,713,696,9 19,700,200,2 2,013,496,7 91 upgrades are Development 92 25 67 undertaken 6 Integrated Transport 512,173,805 512,023,579 150,226 100 \nInfrastructure And \nServices \nNo Observation Recommendations The warrants that were not utilized were meant for the following key activities \nthat were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants No Programme Warrants not Activities Reason for the Utilized affected by underutilization of the under warrants \nutilization \n1 Human Capital 2,081,361,642 Payment of Delayed release of Development \nsalaries and funds, failure to recruit pension \n2 Public Sector 632,657,753 Pensions Delayed release of Transformati \nunder the funds and unverified on \nprogram not pensioners", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 5}}, {"headings_1": {"content": "1,556,991,168", "page": 9, "level": 5}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 5}}, {"headings_1": {"content": "1,556,991,168", "page": 9, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 5}}, {"headings_1": {"content": "1,556,991,168", "page": 9, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 5}}, {"headings_1": {"content": "1,556,991,168", "page": 9, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 5}}, {"headings_1": {"content": "1,556,991,168", "page": 9, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 5}}, {"headings_1": {"content": "1,556,991,168", "page": 9, "level": 5}}]], "page": 9, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paid", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 10, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 5}}], "page": 10, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Others 224,974,148 \nTotal \n2,938,993,543 \nAs a result of failure to utilise warrants; \nSome pensions and gratuities were not paid creating arrears. \nSome of the funds were meant for retentions which were not paid \nThe Accounting Officer explained that the under utilization of warrants was due to; \nThe vacant postions in the district structure. \nOngoing incomplete verification of pension arreas \nRetentions not paid \nOther PBS system rigidities \nLate disbursement of money \n1.1.5 Lack of appropriate performance indicators and targets in the work plans. \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states The", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 10, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 5}}, [{"headings_0": {"content": "paid", "page": 10, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 5}}], [{"headings_0": {"content": "paid", "page": 10, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 5}}], [{"headings_0": {"content": "paid", "page": 10, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 5}}], [{"headings_0": {"content": "paid", "page": 10, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 5}}], [{"headings_0": {"content": "paid", "page": 10, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 5}}]], "page": 10, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 5}}, {"headings_1": {"content": "paid", "page": 10, "level": 5}}], "page": 10, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that the work plan of a vote shall indicate the key performance indicators to be Officer \nshould used to gauge the outputs. \nexplain the inconsistency in the Part A of the performance contract for Accounting Officers outlines the core PBS to Ministry of performance requirements against which their performance should be assessed Finance and going in regard to achievement of planned results. This requires the Accounting Officer forward ensure that to be assessed on the extent to which annual key performance indicators and all activities have targets are achieved for key projects and/or programs. \nappropriate performance \nI reviewed the approved work plan and sampled 5 outputs with a total of 32 indicators \nand activities. I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 5}}, {"headings_1": {"content": "paid", "page": 10, "level": 5}}], "page": 10, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "targets.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 10, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 5}}], "page": 10, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \nRecommendations i a pepe pe 00% \nfully \nquantified \nTotal 5 32 25 07 4,141,247,766 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the inconsistency in the PBS (PIAP) caused the issue of lack of aligned appropriate performance indicator. \n1.1.6 Implementation of outputs \nI assessed the implementation of five (5) outputs with thirty-two (32) activities The", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 10, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 5}}, [{"headings_0": {"content": "targets.", "page": 10, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 5}}], [{"headings_0": {"content": "targets.", "page": 10, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 5}}], [{"headings_0": {"content": "targets.", "page": 10, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 5}}]], "page": 11, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 5}}, {"headings_1": {"content": "targets.", "page": 10, "level": 6}}], "page": 11, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "worth UGX.4,141,247,766 that were fully quantified and noted that; \nOfficer should always ensure that e One (1) output with thirteen (13) activities and expenditure worth the procurement UGX.180,000,000 was fully implemented. \nprocess is started early enough and e Four (4) outputs with 19 activities worth UGX.3,961,247,766 were partially supervised implemented. Out of 19 activities, the entity fully implemented 12 efficiently to avoid activities; three (3) activities were partially implemented, while four (4) the dalays. activities were not implemented. \nTable showing performance indicators and targets \nCategory No. of No of No. of No of No of Expenditure of outputs output activiti Activitie activitie activities Amount (UGX) s es in\\|s fuly\\|s not \nassess the impleme partially implemen \ned output nted impleme ted", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 5}}, {"headings_1": {"content": "targets.", "page": 10, "level": 6}}, [{"headings_0": {"content": "Accounting", "page": 11, "level": 5}}, {"headings_1": {"content": "targets.", "page": 10, "level": 6}}]], "page": 11, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nted", "metadata": {"headings": [{"headings_0": {"content": "nted", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 5}}], "page": 11, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully \n180,000,000 implemented \n4 \n3,961,247,666 implemented \nimplemented \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities. \nhw Building and Facility Maintenance at Etele Primary School. Construction of Children ward and Renovation of OPD at Arrah. \n1.7.1 Service Delivery under URF. \nI sampled two (2) out of seven (3) activities with a total expenditure of UGX.381,555,500 Below is a summary of my findings details of which are provided in the table below; \nN Progra Activity Source Total Summary of Audit o. mme details of funds expenditur findings (Time, conclusion e (UGX) Quality, Quantity, \nCost \nand Functionality) ln \n\u201c\\| \\| 156,219,960 \u2014 \\| done", "metadata": {"headings": [{"headings_0": {"content": "nted", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 5}}, [{"headings_0": {"content": "nted", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 5}}], [{"headings_0": {"content": "nted", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 5}}], [{"headings_0": {"content": "nted", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 5}}], [{"headings_0": {"content": "nted", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 5}}], [{"headings_0": {"content": "nted", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 5}}], [{"headings_0": {"content": "nted", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 5}}], [{"headings_0": {"content": "nted", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 5}}], [{"headings_0": {"content": "nted", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 5}}]], "page": 11, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integra Routine GOU | eGrading was", "metadata": {"headings": [{"headings_0": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}, {"headings_1": {"content": "nted", "page": 11, "level": 3}}], "page": 12, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ted manual \nas planned. graveling was Transp maintenan \neSide drains were done as planned. ort ce of opened. \nInfrastr district \nucture roads \nand Routine \n225,335,540 Grading and Drainage systems Service Mechanize \ndrainage systems were fully done as Ss d \nwere fully done planned . \nMaintenanc \ne of district \nroads. \n1.7.2 The service delivery under focus areas \nI sampled eleven out of thirty-two activities in four focus areas with a total expenditure of UGX.3,724,032,619. The table below shows a summary of my key observations; details are provided in section 4.4 of this report. \nTable showing the extent of service delivery in focus areas; \nKey Observation Recommendation \n\u2018\\|\u2019 Project ongoing and it\u2019s on", "metadata": {"headings": [{"headings_0": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}, {"headings_1": {"content": "nted", "page": 11, "level": 3}}, [{"headings_0": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}, {"headings_1": {"content": "nted", "page": 11, "level": 3}}], [{"headings_0": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}, {"headings_1": {"content": "nted", "page": 11, "level": 3}}], [{"headings_0": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}, {"headings_1": {"content": "nted", "page": 11, "level": 3}}], [{"headings_0": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}, {"headings_1": {"content": "nted", "page": 11, "level": 3}}], [{"headings_0": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}, {"headings_1": {"content": "nted", "page": 11, "level": 3}}], [{"headings_0": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}, {"headings_1": {"content": "nted", "page": 11, "level": 3}}]], "page": 12, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| The Accounting Officer should \u2014", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting Officer should \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}], "page": 12, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "completion stage however \nclosely monitor and supervise project was delayed \nthe contractor", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting Officer should \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}, [{"headings_0": {"content": "| The Accounting Officer should \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "Integra Routine GOU | eGrading was", "page": 12, "level": 3}}]], "page": 12, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 12, "level": 1}}, {"headings_1": {"content": "| The Accounting Officer should \u2014", "page": 12, "level": 3}}], "page": 12, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Only one activity was \u00a9 The Accounting Officer should", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 12, "level": 1}}, {"headings_1": {"content": "| The Accounting Officer should \u2014", "page": 12, "level": 3}}], "page": 12, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 8}}, {"headings_1": {"content": "Education", "page": 12, "level": 1}}], "page": 12, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented at the time of \nengage the contractor so as to Grant \ninspection, Cracks were fix the issues seen developing on the floor \nand the blackboard was \nhighlighted 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; \nMoyo DLG had a wage budget of UGX.22,210,028,457 out of which UGX.20,128,666,815 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation \n2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.18,383,141,322 and The", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 8}}, {"headings_1": {"content": "Education", "page": 12, "level": 1}}, [{"headings_0": {"content": "Development", "page": 12, "level": 8}}, {"headings_1": {"content": "Education", "page": 12, "level": 1}}], [{"headings_0": {"content": "Development", "page": 12, "level": 8}}, {"headings_1": {"content": "Education", "page": 12, "level": 1}}], [{"headings_0": {"content": "Development", "page": 12, "level": 8}}, {"headings_1": {"content": "Education", "page": 12, "level": 1}}], [{"headings_0": {"content": "Development", "page": 12, "level": 8}}, {"headings_1": {"content": "Education", "page": 12, "level": 1}}], [{"headings_0": {"content": "Development", "page": 12, "level": 8}}, {"headings_1": {"content": "Education", "page": 12, "level": 1}}], [{"headings_0": {"content": "Development", "page": 12, "level": 8}}, {"headings_1": {"content": "Education", "page": 12, "level": 1}}], [{"headings_0": {"content": "Development", "page": 12, "level": 8}}, {"headings_1": {"content": "Education", "page": 12, "level": 1}}]], "page": 12, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 5}}, {"headings_1": {"content": "Development", "page": 12, "level": 8}}], "page": 13, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "obtained supplementary funding of UGX.3,826,887,135 resulting into a should engage the revised wage budget of UGX.22,210,028,457 which was all warranted District \nService \nCommission to recruit Out of the total warrants, UGX.20,128,666,815 was utilized by the DLG and fill up the vacant resulting in un-utilized warrants of UGX.2,081,361,642 representing positions \nutilization of 80% as summarized in the table below; \nApprov Supplem Revised Warrants Payment Unspent ed entary Budget UGX. Bn s UGX. Balance UGX. Budget UGX. Bn UGX. Bn \nBn Bn", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 5}}, {"headings_1": {"content": "Development", "page": 12, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 13, "level": 5}}, {"headings_1": {"content": "Development", "page": 12, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 5}}, {"headings_1": {"content": "Development", "page": 12, "level": 8}}]], "page": 13, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.", "metadata": {"headings": [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}], "page": 13, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Find the details in Appendix 5. From the analysis, I noted that \ne There was an under absorption of UGX.2,081,361,642 \ne The supplementary funding of UGX.3,826,887,135 was not fully utilized \nThe Accounting Officer explained that the under absorption was due to vacant positions not filled. \nc) A total of 24.(1.9%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. 03 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n03 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nA total of UGX.12,275,266 was paid as salary to 03 employees in question after exit and this is considered a financial loss to Government. \nI further noted that 18 individuals who were paid UGX.374,922,842 in the last four years, were not accounted for and these were omitted from the validated payroll \n2.3 Inconsistencies in Employee Details \nA total of 139 employees on the payroll had inconsistencies in their The", "metadata": {"headings": [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}, [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}], [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}], [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}], [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}], [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}], [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}], [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}], [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}], [{"headings_0": {"content": "UGX.", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 5}}]], "page": 13, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "UGX.", "page": 13, "level": 3}}], "page": 14, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dates of birth, captured in the payroll and data captured by NIRA on Officer should engage the National IDs. The information is critical in the identification of an the affected staff and \nindividual. \nensure that employee records are duly Inconsistent information undermines the integrity of the District\u2019s updated and brought records and may complicate the employee service history and to the attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within \na \nservice. \nspecified timeline for appropriate action. The Accounting Officer explained that a request for change of dates of \nbirth for affected employees has been made to Permanent Secretary \nMinistry of Public Service (letter available for verification). Accounting \nOfficer will issue out letters to affected staff to show their NID cards \nand any other proof of Date of birth will be communicated.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "UGX.", "page": 13, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "UGX.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "UGX.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "UGX.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "UGX.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "UGX.", "page": 13, "level": 3}}]], "page": 14, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 5}}], "page": 14, "document_name": "Moyo 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 accuracy of The", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 5}}], "page": 14, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "d)", "page": 14, "level": 3}}], "page": 14, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the payroll including planning, budgeting and payments for the period Officer should liaise of four years (2019/2020-2022/2023). \nwith the Ministry of Public Service to \nI noted that; \nensure the full \na) 1582 employee records were captured on wrong scale/notches automation of the leading to an over computation of UGX.214,747,697 and under IPPS/HCM system. computation of UGX.520,517,916. \nabove individuals actually did not retired as a result deletion could not be effected because the Id District Card is as well recognized document.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "d)", "page": 14, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "d)", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "d)", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "d)", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "d)", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "d)", "page": 14, "level": 3}}]], "page": 14, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 15, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment \nDuring the audit, I undertook procedures to review the completeness The", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 15, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "f)", "page": 15, "level": 3}}], "page": 15, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and relevancy of the entity establishment and noted that; \nOfficer should engage i. Out of 1930 approved positions, a total of 1310 positions \nthe District Service were filled leaving a gap of 620 vacant positions. \nCommission, Ministry ii. The entity did not have an approved and costed staff \nof Public Service and establishment for primary, secondary and tertiary institutions \nMoFPED to have these while the staff structure for health facilities issued by", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "f)", "page": 15, "level": 3}}], "page": 15, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "positions", "metadata": {"headings": [{"headings_0": {"content": "positions", "page": 15, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], "page": 15, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "filled. Ministry of Health was not incorporated into the district \napproved structure. \nThe Accounting Officer explained that it has always tries to develop recruitment plan and submit to Ministries of Public Service and Finance for consideration but in most cases get negative feedback as the wage bill is not increased but will continue to liaise with Ministry of Public Service and Finance as advised. \nOther Matter \nIn addition to the matters 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 Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "positions", "page": 15, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}, [{"headings_0": {"content": "positions", "page": 15, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "positions", "page": 15, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "positions", "page": 15, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}]], "page": 15, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "positions", "page": 15, "level": 5}}], "page": 15, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nMoyo District received UGX.260,623,470, out of UGX. 260,623,470 budgeted (100%) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "positions", "page": 15, "level": 5}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "positions", "page": 15, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "positions", "page": 15, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "positions", "page": 15, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "positions", "page": 15, "level": 5}}]], "page": 15, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3.1 Positive observations. \nAll water projects were constructed on land for which the District had ownership \u00b0 \nor consent offer. \nAll planned activities were fully implemented. \nAll the projects had their designed approved by the Ministry of Water and Environment. \nAll the water grant work plan were in the approved five year development plan. All the projects in the approved work plan were in the indicative list of capital investments \nAll the projects implemented projects had been recorded in the asset register All the newly constructed boreholes met the required Water yields \nAll the pipes bought and supplied meet the required quality of stainless steel/u", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "positions", "page": 15, "level": 5}}], "page": 16, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014PVC.", "metadata": {"headings": [{"headings_0": {"content": "\u2014PVC.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}], "page": 16, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.3.2 Areas of Improvement \n2.3.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \n\u00b0 The proposed investments are derived from the approved LG Development Plan. \u00b0 The thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \nIndicative list of capital investments and other development activities to be funded. 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 Moyo DLG and noted the following; \n\u00b0 A review of the district budget and departmental work plans revealed variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped \nd) The least needy sub-county was number 6 out of 6 in the ranking based on allocation received. \ne) Dufile Sub-county did not receive any allocation although it was below the average water coverage \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer took note for future improvement.", "metadata": {"headings": [{"headings_0": {"content": "\u2014PVC.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}, [{"headings_0": {"content": "\u2014PVC.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}], [{"headings_0": {"content": "\u2014PVC.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}], [{"headings_0": {"content": "\u2014PVC.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}], [{"headings_0": {"content": "\u2014PVC.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}], [{"headings_0": {"content": "\u2014PVC.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}], [{"headings_0": {"content": "\u2014PVC.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}]], "page": 16, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014PVC.", "page": 16, "level": 6}}], "page": 17, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should consider a more equitable allocation of the resources \nI noted that none (0) out 8 (0%) of the ongoing UGFIT projects (3 seed schools and 5 health centre upgrades) had been provided with water sources that were accessible by the local community. \nAs a result, UGIFT projects had water constraints and surrounding communities didn\u2019t get to benefit from water sources that were supposed to accompany the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014PVC.", "page": 16, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014PVC.", "page": 16, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014PVC.", "page": 16, "level": 6}}]], "page": 17, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer took note for future improvement.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], "page": 17, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should consider UGFIT projects when determining the location of boreholes. \n2.3.2.2 Funding and Absorption \nI reviewed the budget performance of Moyo DLG and noted the following; \nUGX.260,623,470 (100%) was received. Out of the funds received UGX.163,955,856(63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.96,667,614 (37%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Purpose", "metadata": {"headings": [{"headings_0": {"content": "Purpose", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budgeted", "metadata": {"headings": [{"headings_0": {"content": "Budgeted", "page": 17, "level": 3}}, {"headings_1": {"content": "Purpose", "page": 17, "level": 5}}], "page": 17, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "amount \namount \n1 Rural Water and Sanitation Sub-Grant 163,955,856 163,955,856 \nCategory Approved Release Expenditure % Estimate", "metadata": {"headings": [{"headings_0": {"content": "Budgeted", "page": 17, "level": 3}}, {"headings_1": {"content": "Purpose", "page": 17, "level": 5}}, [{"headings_0": {"content": "Budgeted", "page": 17, "level": 3}}, {"headings_1": {"content": "Purpose", "page": 17, "level": 5}}]], "page": 17, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Absorption", "metadata": {"headings": [{"headings_0": {"content": "Absorption", "page": 18, "level": 1}}, {"headings_1": {"content": "Budgeted", "page": 17, "level": 3}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A) (UGX) (B) (UGX) (C) (UGX) (B-C)", "metadata": {"headings": [{"headings_0": {"content": "Absorption", "page": 18, "level": 1}}, {"headings_1": {"content": "Budgeted", "page": 17, "level": 3}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX)", "metadata": {"headings": [{"headings_0": {"content": "UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Absorption", "page": 18, "level": 1}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Water and 163,955,856 163,955,856 163,955,856 \n100% Sanitation Sub- \nGrant (traditional \ncomponent \n2 Piped Water Sub- 96,667,614 96,667,614 96,667,614", "metadata": {"headings": [{"headings_0": {"content": "UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Absorption", "page": 18, "level": 1}}, [{"headings_0": {"content": "UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "Absorption", "page": 18, "level": 1}}]], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100%", "metadata": {"headings": [{"headings_0": {"content": "100%", "page": 18, "level": 3}}, {"headings_1": {"content": "UGX)", "page": 18, "level": 1}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grant (UgIFT \ncomponent \n260,623,470[ ss 100% \nA review of the annual work plan, budgets and performance reports revealed that o \nout of the planned 7 activities, 7 were fully implemented, Details are in table", "metadata": {"headings": [{"headings_0": {"content": "100%", "page": 18, "level": 3}}, {"headings_1": {"content": "UGX)", "page": 18, "level": 1}}, [{"headings_0": {"content": "100%", "page": 18, "level": 3}}, {"headings_1": {"content": "UGX)", "page": 18, "level": 1}}]], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below", "metadata": {"headings": [{"headings_0": {"content": "below", "page": 18, "level": 1}}, {"headings_1": {"content": "100%", "page": 18, "level": 3}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water Planned Actual Planned Expenditure Projects/facilit quantity quantity expenditure (UGX) ies", "metadata": {"headings": [{"headings_0": {"content": "below", "page": 18, "level": 1}}, {"headings_1": {"content": "100%", "page": 18, "level": 3}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "below", "page": 18, "level": 1}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "construction of 06 deep hand boreholes \nDrilling and construction of 01 production well \n2.3.2.3 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31\\*of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \na) None of the 3 projects had their procurement contracts awarded by 31% October", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "below", "page": 18, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "below", "page": 18, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "below", "page": 18, "level": 1}}]], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022. See table below for details of contracts.", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "below", "page": 18, "level": 1}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Table showing contracts awarded \nSN Activity description Contractor Contract Date of amount award of", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 18, "level": 1}}, {"headings_1": {"content": "below", "page": 18, "level": 1}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae a", "metadata": {"headings": [{"headings_0": {"content": "ae a", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a a", "metadata": {"headings": [{"headings_0": {"content": "ae a", "page": 18, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 18, "level": 1}}], "page": 18, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ae a", "page": 18, "level": 3}}], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that procurements start early enough to allow for timely implementation of projects \nb) Low bidder participation \nSection 46 of the PPDA Act (2003) requires that all procurement and disposal shall be conducted in a manner to maximize competition and achieve value for money. \nA review of the 3 procurement files revealed that the procurements worth UGX.299,718,300 attracted only one bid which does not conform to the principal of competition as shown in the table below; \nTable showing low bidder participation on selected contracts \nSN Reference Activity description Contractor Contract", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ae a", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ae a", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ae a", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "ae a", "page": 18, "level": 3}}]], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "amount", "metadata": {"headings": [{"headings_0": {"content": "amount", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\| Moyo8g6/wrks/22- \\| Drilling 6 boreholes and Galaxy \\| ~~ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "amount", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "170,716,500", "metadata": {"headings": [{"headings_0": {"content": "170,716,500", "page": 19, "level": 1}}, {"headings_1": {"content": "amount", "page": 19, "level": 1}}], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23/00021 1 production well Agrotech Ltd \nMoyo896/wrks/22- Feasibility study, BOQ Geobot group 45,000,000 1", "metadata": {"headings": [{"headings_0": {"content": "170,716,500", "page": 19, "level": 1}}, {"headings_1": {"content": "amount", "page": 19, "level": 1}}], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23/00019", "metadata": {"headings": [{"headings_0": {"content": "23/00019", "page": 19, "level": 5}}, {"headings_1": {"content": "170,716,500", "page": 19, "level": 1}}], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "preparation and design Itd \nof piped water system \nMoyo896/wrks/22- Hydro-geophysical Rok technical 14,001,800 1", "metadata": {"headings": [{"headings_0": {"content": "23/00019", "page": 19, "level": 5}}, {"headings_1": {"content": "170,716,500", "page": 19, "level": 1}}], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23/00020", "metadata": {"headings": [{"headings_0": {"content": "23/00020", "page": 19, "level": 3}}, {"headings_1": {"content": "23/00019", "page": 19, "level": 5}}], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "survey (sitting) for 6 Services \nboreholes \n\\| I 22971830\\| \\| Source: Procurement Files \nLow bidder participation defeats the objective of public procurement of promoting competitiveness and quality services. This was caused by poor offers and weak internal controls in the District management structures. \nThe Accounting Officer took note for future improvement. \nThe Accounting Officer should carryout vigorous advertisement and encourage potential local contractors to apply for the tenders.", "metadata": {"headings": [{"headings_0": {"content": "23/00020", "page": 19, "level": 3}}, {"headings_1": {"content": "23/00019", "page": 19, "level": 5}}, [{"headings_0": {"content": "23/00020", "page": 19, "level": 3}}, {"headings_1": {"content": "23/00019", "page": 19, "level": 5}}], [{"headings_0": {"content": "23/00020", "page": 19, "level": 3}}, {"headings_1": {"content": "23/00019", "page": 19, "level": 5}}], [{"headings_0": {"content": "23/00020", "page": 19, "level": 3}}, {"headings_1": {"content": "23/00019", "page": 19, "level": 5}}]], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3.2.4", "metadata": {"headings": [{"headings_0": {"content": "2.3.2.4", "page": 19, "level": 5}}, {"headings_1": {"content": "23/00020", "page": 19, "level": 3}}], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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;", "metadata": {"headings": [{"headings_0": {"content": "2.3.2.4", "page": 19, "level": 5}}, {"headings_1": {"content": "23/00020", "page": 19, "level": 3}}], "page": 19, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "2.3.2.4", "page": 19, "level": 5}}], "page": 20, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that quarterly reports are submitted on time. \ni. Lack of water quality test kits \nPara. 4.1.4 (ii) of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 provides that all DLGs should have water quality testing kits. \nI noted that the district lacked water quality testing kits. Consequently, the district failed to carry out water quality testing. The Accounting Officer took note for future improvement. \nThe Accounting Officer should acquire testing kits. \nI noted that out of the 7 projects sampled, none of the user committees were active. Furthermore, there was no collection of contributions from the users of the boreholes, which money should have been used for maintenance purposes. I also noted that the committees did not have bank accounts which would negatively affect accountability of community contributions \nWithout functional water user committees, the installed facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer took note for future improvement.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "2.3.2.4", "page": 19, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "2.3.2.4", "page": 19, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "2.3.2.4", "page": 19, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "2.3.2.4", "page": 19, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "2.3.2.4", "page": 19, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "2.3.2.4", "page": 19, "level": 5}}]], "page": 20, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should set up functional water user committees for each", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.3.1 Positive observations \nAll the UGIFT activities implemented were budget and incorporated in the LG work \u00b0", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "project.", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "project.", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 20, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 21, "level": 8}}, {"headings_1": {"content": "project.", "page": 20, "level": 8}}], "page": 21, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Entity did not obtain a no objection of planned investments from MOH o \n3.3.2 Areas of improvement \n3.3.3 Planning and Budget Performance \n3.3.3.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 21, "level": 8}}, {"headings_1": {"content": "project.", "page": 20, "level": 8}}, [{"headings_0": {"content": "plan", "page": 21, "level": 8}}, {"headings_1": {"content": "project.", "page": 20, "level": 8}}]], "page": 21, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "maintenance.", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 21, "level": 5}}, {"headings_1": {"content": "plan", "page": 21, "level": 8}}], "page": 21, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the budget allocations of the Health development activities revealed that there were under budget allocations for repair and replacement of medical equipment while the upgrade and construction of new facilities was over budgeted for as shown in the table below. \nMain Expenditure Threshold as Actual Approved Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) (A-B) \nitl mg \nener i beeen lenemanereneaee Repair of medical Minimum 20% 0% \n0 -20% Under equipment \nallocation Replacement of small Maximum 20% 8% 99,298,976 -12% Under medical equipment and \nAllocation medical furniture. \nUpgrade and new Maximum 60% \n1,058,158,505 Over construction including Allocation Geotechnical \nInvestigation on the \nselected site \nMaintenance \nof", "metadata": {"headings": [{"headings_0": {"content": "maintenance.", "page": 21, "level": 5}}, {"headings_1": {"content": "plan", "page": 21, "level": 8}}, [{"headings_0": {"content": "maintenance.", "page": 21, "level": 5}}, {"headings_1": {"content": "plan", "page": 21, "level": 8}}], [{"headings_0": {"content": "maintenance.", "page": 21, "level": 5}}, {"headings_1": {"content": "plan", "page": 21, "level": 8}}]], "page": 21, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "buildings", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 21, "level": 1}}, {"headings_1": {"content": "maintenance.", "page": 21, "level": 5}}], "page": 21, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Completion", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 21, "level": 1}}, {"headings_1": {"content": "buildings", "page": 21, "level": 1}}], "page": 21, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of unfinished structures Provision of auxiliary structures for support services \nspent, thus thus an over absorption of UGX.164,894,676. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 21, "level": 1}}, {"headings_1": {"content": "buildings", "page": 21, "level": 1}}, [{"headings_0": {"content": "Completion", "page": 21, "level": 1}}, {"headings_1": {"content": "buildings", "page": 21, "level": 1}}]], "page": 21, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Completion", "page": 21, "level": 1}}], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Approved Warrants/ Expenditure Under Over budget (UGX) Release (UGX) (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Completion", "page": 21, "level": 1}}], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fi", "metadata": {"headings": [{"headings_0": {"content": "fi", "page": 22, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "many \nSSE a ERD Ko FS FFP ETN D=(A-B) \\| PRES SPREE ST FSSTIEES D= \\| E=(B-C) \nCapital 1,227,457,481 1,227,457, 1,392,352,157 164,894,676 development \nRecurrent Pe \n\\| \n227,457,481 1,227,457, 481 1,392,352,157 164,894,676 \nI noted that the over absorption was due to funds that had spilled over from prior year releases. These funds were meant for completion of Lama HC maternity ward, a project whose contractor had failed to complete works.", "metadata": {"headings": [{"headings_0": {"content": "fi", "page": 22, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}, [{"headings_0": {"content": "fi", "page": 22, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], [{"headings_0": {"content": "fi", "page": 22, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], [{"headings_0": {"content": "fi", "page": 22, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}]], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "fi", "page": 22, "level": 5}}], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that projects are implemented in time. \n3.3.3.3 Implementation of UGIFT activities \nA review of contract documentation revealed that no UGIFT project was meant to be implemented in the year under review. I however, noted that 4 projects that had not been implemented in the previous year were rolled over to the year under review. Find details of projects in the Inspection report below; \nThe Accounting Officer took note for future improvement. \nThe Accounting Officer should expedite the implementation of all delayed projects \n3.3.3.4 Inspection Report of UGIFT Projects \nI inspected UgFIT projects on 24/09/2023 to ascertain the extent of service delivery and the following was observed as shown in inspection report below; \nInspection report on UGFIT projects \nNo Activity Expenditu Pictorial evidence details re Amount", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "fi", "page": 22, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "fi", "page": 22, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "fi", "page": 22, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "fi", "page": 22, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "fi", "page": 22, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "fi", "page": 22, "level": 5}}]], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Construct", "metadata": {"headings": [{"headings_0": {"content": "Construct", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Summary of findings (Time, Recommendation Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Construct", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 5}}, {"headings_1": {"content": "Construct", "page": 22, "level": 3}}], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed Project - Management should ion of Incomplete engage all Difule \nCurrent school leadership concerned parties Seed \ncomplained of being initially side- and harmonise \nAccounting Officer oes 7] Project compl eted \nHC ie Currently operational although it parties to \nshould engage the AYA ER >; respective = us \ncommissioned \nR \n\\\\ \n: \n: \u201c\\| was not \nII de \nLandscapping was not \ndone sort \nout the issues \u2014", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 5}}, {"headings_1": {"content": "Construct", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 5}}, {"headings_1": {"content": "Construct", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 5}}, {"headings_1": {"content": "Construct", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 5}}, {"headings_1": {"content": "Construct", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 5}}, {"headings_1": {"content": "Construct", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 5}}, {"headings_1": {"content": "Construct", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 5}}, {"headings_1": {"content": "Construct", "page": 22, "level": 3}}]], "page": 22, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Upgrade", "metadata": {"headings": [{"headings_0": {"content": "Upgrade", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 5}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "thereafter, have the 3 \nof HCII to Sak commensurate with cost \nN \nWater likages in wall from pipes project commissioned HC = \\\\ \nIH, \nfemale bathroom \u2014 may : \nconstruct ened strength", "metadata": {"headings": [{"headings_0": {"content": "Upgrade", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 5}}, [{"headings_0": {"content": "Upgrade", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 5}}], [{"headings_0": {"content": "Upgrade", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 5}}]], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 23, "level": 3}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "compromise structure", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 23, "level": 3}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ion", "metadata": {"headings": [{"headings_0": {"content": "ion", "page": 23, "level": 3}}, {"headings_1": {"content": "in", "page": 23, "level": 3}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n< N Rain Gutters fell off structure", "metadata": {"headings": [{"headings_0": {"content": "ion", "page": 23, "level": 3}}, {"headings_1": {"content": "in", "page": 23, "level": 3}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General", "metadata": {"headings": [{"headings_0": {"content": "General", "page": 23, "level": 1}}, {"headings_1": {"content": "ion", "page": 23, "level": 3}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \\{ \\\\ \nequipment supplied not ward- =) Some \ngiving 4 \n& \u201c\\| assembled eg cabinets OPD ! ae staff accommodation", "metadata": {"headings": [{"headings_0": {"content": "General", "page": 23, "level": 1}}, {"headings_1": {"content": "ion", "page": 23, "level": 3}}, [{"headings_0": {"content": "General", "page": 23, "level": 1}}, {"headings_1": {"content": "ion", "page": 23, "level": 3}}], [{"headings_0": {"content": "General", "page": 23, "level": 1}}, {"headings_1": {"content": "ion", "page": 23, "level": 3}}]], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 23, "level": 3}}, {"headings_1": {"content": "General", "page": 23, "level": 1}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a, Power shortages mean some \nmoe equipment like oxygen \n-\\| \nUn-installed oximeter at AYA HC concentrator not used \n24/09/22 Some equipment not sup plied Accounting III \u2014 Pic on \nImplemented Delayed The \nNot \u2014 should Officer \nLAMA HC Initial", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 23, "level": 3}}, {"headings_1": {"content": "General", "page": 23, "level": 1}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "project", "metadata": {"headings": [{"headings_0": {"content": "project", "page": 23, "level": 1}}, {"headings_1": {"content": "No", "page": 23, "level": 3}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expired on ensure the project II - contractor : \nFirst contract implementation is Construct Abdept \n30/6/2022. contract cancelled, expedited ion of Advisory \nAfter Initial awarded to maternity Internationa \ncompletion contract ward \\| Ltd at \nNEC / UPDF that", "metadata": {"headings": [{"headings_0": {"content": "project", "page": 23, "level": 1}}, {"headings_1": {"content": "No", "page": 23, "level": 3}}, [{"headings_0": {"content": "project", "page": 23, "level": 1}}, {"headings_1": {"content": "No", "page": 23, "level": 3}}], [{"headings_0": {"content": "project", "page": 23, "level": 1}}, {"headings_1": {"content": "No", "page": 23, "level": 3}}], [{"headings_0": {"content": "project", "page": 23, "level": 1}}, {"headings_1": {"content": "No", "page": 23, "level": 3}}], [{"headings_0": {"content": "project", "page": 23, "level": 1}}, {"headings_1": {"content": "No", "page": 23, "level": 3}}], [{"headings_0": {"content": "project", "page": 23, "level": 1}}, {"headings_1": {"content": "No", "page": 23, "level": 3}}]], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "606,966,72", "metadata": {"headings": [{"headings_0": {"content": "606,966,72", "page": 23, "level": 3}}, {"headings_1": {"content": "project", "page": 23, "level": 1}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There was an uncovered pit may be dangerous if someone 1 \nfell in", "metadata": {"headings": [{"headings_0": {"content": "606,966,72", "page": 23, "level": 3}}, {"headings_1": {"content": "project", "page": 23, "level": 1}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Renewed", "metadata": {"headings": [{"headings_0": {"content": "Renewed", "page": 23, "level": 1}}, {"headings_1": {"content": "606,966,72", "page": 23, "level": 3}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At time of audit inspection on 24% September, 2023, works had contract for \ncompletion not commenced \nto UPDF at", "metadata": {"headings": [{"headings_0": {"content": "Renewed", "page": 23, "level": 1}}, {"headings_1": {"content": "606,966,72", "page": 23, "level": 3}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,773,43", "metadata": {"headings": [{"headings_0": {"content": "300,773,43", "page": 23, "level": 3}}, {"headings_1": {"content": "Renewed", "page": 23, "level": 1}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 NOT Implemented Contract with UPDF not LAMA HC \nCost i \nIll \u2014 153,439,47 presented. pit that Construct 3", "metadata": {"headings": [{"headings_0": {"content": "300,773,43", "page": 23, "level": 3}}, {"headings_1": {"content": "Renewed", "page": 23, "level": 1}}, [{"headings_0": {"content": "300,773,43", "page": 23, "level": 3}}, {"headings_1": {"content": "Renewed", "page": 23, "level": 1}}]], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "advanced", "metadata": {"headings": [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| There was an uncovered \n\\| if someone ion 4 in 1 \nmay be dangerous staff \nfell in \nAt time of audit \ninspection on house \n2 24% September, 2023, works \nhad and \nstance not commenced VIP \nNot implemented \nTotal Cost : \nAt time of audit inspection on GBARI 617,500,00 \n24% September, 2023, works HC Ill \n0 were ongoing \n3.4 Education Development Grant \nThe Education Development Grant, formerly School's 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.289,552,109 for the construction of; two (2) classroom blocks and supply of 3 seater desks to 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: \n3.4.1 Positive observations \nAll projects were screened for likely environmental and social impacts 0 \nAll project activities were incorporated into the district plans \n8 \nAll projects implemented were eligible as per the guidelines \n80 \nThere were no procurement irregularities in the procurement process. 80 \nAll contracts were awarded to bidders who were best evaluated \noO \no All projects maintained proper procurement records \n3.4.2 Areas of Improvement \n3.4.2.1 Review of Budgeting and allocation a) \nSelection 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 took note for future improvement. \nOut of the UGX.663,159,514 released, UGX.657,912,783 had been spent by the end of the year, resulting in an under absorption of UGX.5,246,731, as indicated in the table below; \nFunds released Expenditure (UGX) Unspent (UGX) % of funds UGX", "metadata": {"headings": [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}, [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}], [{"headings_0": {"content": "advanced", "page": 23, "level": 1}}, {"headings_1": {"content": "300,773,43", "page": 23, "level": 3}}]], "page": 23, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "absorbed", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 25, "level": 1}}, {"headings_1": {"content": "advanced", "page": 23, "level": 1}}], "page": 25, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "289,552, 109 90.97% \nThe Accounting Officer should engage the education and technical personals while planning so that the released funds are absorbed 100%", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 25, "level": 1}}, {"headings_1": {"content": "advanced", "page": 23, "level": 1}}, [{"headings_0": {"content": "absorbed", "page": 25, "level": 1}}, {"headings_1": {"content": "advanced", "page": 23, "level": 1}}]], "page": 25, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.4.2.2", "metadata": {"headings": [{"headings_0": {"content": "3.4.2.2", "page": 25, "level": 3}}, {"headings_1": {"content": "absorbed", "page": 25, "level": 1}}], "page": 25, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project Inspection Pictorial Evidence Recommendation(s) Remarks (Time, \nQuality, Quantity, \nCost \nand", "metadata": {"headings": [{"headings_0": {"content": "3.4.2.2", "page": 25, "level": 3}}, {"headings_1": {"content": "absorbed", "page": 25, "level": 1}}, [{"headings_0": {"content": "3.4.2.2", "page": 25, "level": 3}}, {"headings_1": {"content": "absorbed", "page": 25, "level": 1}}]], "page": 25, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "3.4.2.2", "page": 25, "level": 3}}], "page": 25, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction At the time of of class block inspection, works at Amua were completed but Primary cracks were School \nbeginning to develop on the floor and blackboard \n== \u00b0 The Accounting Officer should contact the contractor to fix the issue \n- se = \nshowing \"Photo \nstate Amua of \\| \n\\| P/S as at 23/9/22 \nMoyo District received UGX.2,090,904,199 out of UGX.5,400,000,000 budgeted (39%) for the financial year 2022/23. Out of the UGX.2,090,904,199 received, the District spent UGX.2,045,251,199 (98%) leading to un-utilized funds of UGX.45,653,000. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSocial and Economic Services Infrastructure \nquanti quanti", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "3.4.2.2", "page": 25, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "3.4.2.2", "page": 25, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "3.4.2.2", "page": 25, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "3.4.2.2", "page": 25, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "3.4.2.2", "page": 25, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "3.4.2.2", "page": 25, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "3.4.2.2", "page": 25, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "3.4.2.2", "page": 25, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 3}}, {"headings_1": {"content": "3.4.2.2", "page": 25, "level": 3}}]], "page": 25, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fal", "metadata": {"headings": [{"headings_0": {"content": "fal", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 3}}], "page": 26, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jo]", "metadata": {"headings": [{"headings_0": {"content": "Jo]", "page": 26, "level": 3}}, {"headings_1": {"content": "fal", "page": 26, "level": 2}}], "page": 26, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environmental \\|2\u0131 \\|2\u0131 jo", "metadata": {"headings": [{"headings_0": {"content": "Jo]", "page": 26, "level": 3}}, {"headings_1": {"content": "fal", "page": 26, "level": 2}}], "page": 26, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program CCC", "metadata": {"headings": [{"headings_0": {"content": "Program CCC", "page": 26, "level": 2}}, {"headings_1": {"content": "Jo]", "page": 26, "level": 3}}], "page": 26, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. \nThe following were my observations; \n3.5.1 Positive observations \no All funds meant for onward disbursement to subprojects were transferred as received \noe All funded SESI subprojects were fully implemented \nI observed that CMPCs and CPCs sought uidance from the district specialists. \ne\u00a9 \n3.5.2 Areas of improvement \n3.5.2.1 Funding and absorption \nSection 5.2 of the DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project resources to the participating districts for planning and subsequent funding. Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI reviewed the budget performance of Moyo District and noted the following; \ne Out of approved allocation of UGX.5,400,000,000 for the FY 2022/23, only UGX.2,090,904,199 (39%) was received leading to a\\_ shortfall of Out of the total \nUGX.2,090,904,199(39%) was", "metadata": {"headings": [{"headings_0": {"content": "Program CCC", "page": 26, "level": 2}}, {"headings_1": {"content": "Jo]", "page": 26, "level": 3}}, [{"headings_0": {"content": "Program CCC", "page": 26, "level": 2}}, {"headings_1": {"content": "Jo]", "page": 26, "level": 3}}], [{"headings_0": {"content": "Program CCC", "page": 26, "level": 2}}, {"headings_1": {"content": "Jo]", "page": 26, "level": 3}}], [{"headings_0": {"content": "Program CCC", "page": 26, "level": 2}}, {"headings_1": {"content": "Jo]", "page": 26, "level": 3}}], [{"headings_0": {"content": "Program CCC", "page": 26, "level": 2}}, {"headings_1": {"content": "Jo]", "page": 26, "level": 3}}], [{"headings_0": {"content": "Program CCC", "page": 26, "level": 2}}, {"headings_1": {"content": "Jo]", "page": 26, "level": 3}}], [{"headings_0": {"content": "Program CCC", "page": 26, "level": 2}}, {"headings_1": {"content": "Jo]", "page": 26, "level": 3}}], [{"headings_0": {"content": "Program CCC", "page": 26, "level": 2}}, {"headings_1": {"content": "Jo]", "page": 26, "level": 3}}]], "page": 26, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.5.2.2", "metadata": {"headings": [{"headings_0": {"content": "3.5.2.2", "page": 27, "level": 5}}, {"headings_1": {"content": "Program CCC", "page": 26, "level": 2}}], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Support of subprojects without bank accounts \nSection 5.1 of the DRDIP Operation Manual, 2019 provides that funds shall be disbursed to the subprojects\u2019 bank accounts opened up in commercial banks. \nContrary to the above guideline, it was observed that funds totalling UGX.825,985,318 were transferred to 3 non-subproject accounts. The funds were supposed to fund 16 subprojects as shown in the table below; \nProject name - that received funds \nEstablishment Of Commercial Nursery Tree At Pamoti Central DRDIP \nEstablishment Of Institutional Solar Lighting System At Cohwe H/C II \nEstablishment Of Woodlot At Deg raded Era Hill \nNumber of Distribution Projects", "metadata": {"headings": [{"headings_0": {"content": "3.5.2.2", "page": 27, "level": 5}}, {"headings_1": {"content": "Program CCC", "page": 26, "level": 2}}, [{"headings_0": {"content": "3.5.2.2", "page": 27, "level": 5}}, {"headings_1": {"content": "Program CCC", "page": 26, "level": 2}}], [{"headings_0": {"content": "3.5.2.2", "page": 27, "level": 5}}, {"headings_1": {"content": "Program CCC", "page": 26, "level": 2}}], [{"headings_0": {"content": "3.5.2.2", "page": 27, "level": 5}}, {"headings_1": {"content": "Program CCC", "page": 26, "level": 2}}], [{"headings_0": {"content": "3.5.2.2", "page": 27, "level": 5}}, {"headings_1": {"content": "Program CCC", "page": 26, "level": 2}}]], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "437,064,028", "metadata": {"headings": [{"headings_0": {"content": "437,064,028", "page": 27, "level": 3}}, {"headings_1": {"content": "3.5.2.2", "page": 27, "level": 5}}], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "308,921,290", "metadata": {"headings": [{"headings_0": {"content": "308,921,290", "page": 27, "level": 5}}, {"headings_1": {"content": "437,064,028", "page": 27, "level": 3}}], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "80,000,000 825,985,318 \nThis may lead to misuse/ loss of public funds by the subprojects thus frustrating attainment of the project\u2019s objectives. \nThe Accounting Officer took note for future improvement.", "metadata": {"headings": [{"headings_0": {"content": "308,921,290", "page": 27, "level": 5}}, {"headings_1": {"content": "437,064,028", "page": 27, "level": 3}}, [{"headings_0": {"content": "308,921,290", "page": 27, "level": 5}}, {"headings_1": {"content": "437,064,028", "page": 27, "level": 3}}], [{"headings_0": {"content": "308,921,290", "page": 27, "level": 5}}, {"headings_1": {"content": "437,064,028", "page": 27, "level": 3}}]], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "308,921,290", "page": 27, "level": 5}}], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow the Guidelines when disbursing funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "308,921,290", "page": 27, "level": 5}}], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.5.2.3", "metadata": {"headings": [{"headings_0": {"content": "3.5.2.3", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to incorporate DRDIP project activities into the District plans and", "metadata": {"headings": [{"headings_0": {"content": "3.5.2.3", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 5.2 of the DRDIP Operation Manual, 2019, requires Districts to incorporate project activities into the district plans and budgetary framework. \nI noted that during the period under review, the District did not incorporate DRDIP project activities totalling UGX.2,045,251,199 into the district plans and budgetary framework. The budget recognises revenue to be earned from OPM for DRDIP of UGX.5,400,000,000 but excludes details of what the funds will be used for on the expenditure side of the budget leading to failure to trace what activities are planned to be implemented with the funds \nFailure to incorporate DRDIP activities into the District plans and budgets exposes the \nthe disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI generally noted that the DRDIP sub project funds are disbursed to sub project fund accounts in the 4\" quarter of the financial year. \nThis resulted in the non-implementation of all the subprojects in the year they were supposed to be implemented. \nThe Accounting Officer should engage the DRDIP desk at OPM with a view of ensuring that subsequent funds are sent timely \n3.5.3 Non disbursement of funds to subprojects \nSection 5.1 of the DRDIP Operation Manual, 2019 requires the district to transfer subproject funds to the respective subproject bank accounts opened up in commercial banks to fund contractors, Agencies and institutional user committees. \nA review of a handover report from Moyo DLG to Obongi DLG dated 4\"\" October, 2019 pertaining to the DRDIP implementation status revealed that UGX. 100,000,000 meant for two subprojects was not transferred to the respective subprojects from the Moyo DLG DRDIP bank account. \nI further noted that while these subprojects management committees had been set up, they still had not received the funds as at the time of audit. See details of the projects in the table below;", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}, [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}], [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}], [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}], [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}], [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}], [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}], [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}], [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}], [{"headings_0": {"content": "budget", "page": 27, "level": 1}}, {"headings_1": {"content": "3.5.2.3", "page": 27, "level": 5}}]], "page": 27, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Component", "metadata": {"headings": [{"headings_0": {"content": "Component", "page": 28, "level": 3}}, {"headings_1": {"content": "budget", "page": 27, "level": 1}}], "page": 28, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "woodlot at Obogubu \nSENRM \nwoodlot in Gimara SENRM 50,000,000 \n[ 100,000,000 \nThis resulted in the non-implementation of the two (02) subprojects. The Accounting Officer took note for future improvement. \nThe Accounting Officer Should to follow up the matter with a view of either recovering the funds or ensuring that the projects are implemented. \n3.5.4 Idle funds on completed subproject accounts \nSection 5.2 of the DRDIP Operation Manual, 2019, provides that the OPM shall ensure \nThis implies that expenses on these subprojects were overstated. Furthermore, these balances remain an asset to the district that may be utilised on other priority", "metadata": {"headings": [{"headings_0": {"content": "Component", "page": 28, "level": 3}}, {"headings_1": {"content": "budget", "page": 27, "level": 1}}, [{"headings_0": {"content": "Component", "page": 28, "level": 3}}, {"headings_1": {"content": "budget", "page": 27, "level": 1}}], [{"headings_0": {"content": "Component", "page": 28, "level": 3}}, {"headings_1": {"content": "budget", "page": 27, "level": 1}}], [{"headings_0": {"content": "Component", "page": 28, "level": 3}}, {"headings_1": {"content": "budget", "page": 27, "level": 1}}], [{"headings_0": {"content": "Component", "page": 28, "level": 3}}, {"headings_1": {"content": "budget", "page": 27, "level": 1}}], [{"headings_0": {"content": "Component", "page": 28, "level": 3}}, {"headings_1": {"content": "budget", "page": 27, "level": 1}}]], "page": 28, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subprojects.", "metadata": {"headings": [{"headings_0": {"content": "subprojects.", "page": 29, "level": 1}}, {"headings_1": {"content": "Component", "page": 28, "level": 3}}], "page": 29, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer took note of the issue and stated that some of the projects were active. \nThe Accounting Officer should recognise the balances as an asset. Furthermore, the Accounting Officer should engage the DRDIP desk at OPM and devise how to generate new subprojects out of the balance.", "metadata": {"headings": [{"headings_0": {"content": "subprojects.", "page": 29, "level": 1}}, {"headings_1": {"content": "Component", "page": 28, "level": 3}}, [{"headings_0": {"content": "subprojects.", "page": 29, "level": 1}}, {"headings_1": {"content": "Component", "page": 28, "level": 3}}]], "page": 29, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "metadata": {"headings": [{"headings_0": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}, {"headings_1": {"content": "subprojects.", "page": 29, "level": 1}}], "page": 29, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "On the 24\" May 2021, implementing partners; Epi Centre, Gulu University, Agrifarm, Fin church Aid center for research and sustainable solutions were introduced in a letter to the district who were to work with the sub-projects in the implementation of certain sub-projects. Audit conducted in the FY 2021/2022 revealed that by the end of the financial year, most projects had not been implemented and those that were implemented were of poor quality which resulted to interdiction by IGG. \nI noted that by the time of the audit the implementing Partners had been reinstated. I carried out field inspections of the DRDIP sub projects and noted the following", "metadata": {"headings": [{"headings_0": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}, {"headings_1": {"content": "subprojects.", "page": 29, "level": 1}}, [{"headings_0": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}, {"headings_1": {"content": "subprojects.", "page": 29, "level": 1}}]], "page": 29, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irregularities;", "metadata": {"headings": [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}], "page": 29, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o 11 irrigation subprojects worth UGX.659,256,688 that had stalled remained un- implemented by the time of the audit. See Appendix 9 a \no 15 woodlot subprojects worth UGX.805,942,396 were supposed to be implemented along with the set-up of an orchard. I noted that while the woodlots were planted, no orchard had been planted yet all funds had been transferred to the Implementing partner. I could not establish the portion of the funds meant for the orchard as the accountabilities were not presented. See Appendix 9 b \nBy implication, transfer of funds without contracts could result to misappropriation of funds and loss of Government money without compensation, poor quality service delivery and the DRDIP core objective of community participation was undermined. Service delivery was not achieved for the stalled/un implemented sub projects \nThe Accounting Officer took note for future improvement. \nThe Officer should the \nThis left the infrastructure idle for more than a year since the completion and denied the communities service delivery. \nThese gaps undermine the program objective of providing support to the poor and vulnerable people in the refugee hosting areas. \nThe Accounting Officer took note for future improvement. \nThe Accounting Officer should liaise with the Ministry of Health to get the required medical furniture. Furthermore, I advise the Accounting Officer to have the projects commissioned. \n3.5.5.2 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \na) Infrastructure subprojects \nSection 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI noted that UGX.511,189,050 was released by OPM and subsequently disbursed by Moyo district to 1 subproject \u2014 Completion of construction of district headquarters. I reviewed progress reports and interviewed the DRDIP desk officer and noted the", "metadata": {"headings": [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}, [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}], [{"headings_0": {"content": "irregularities;", "page": 29, "level": 1}}, {"headings_1": {"content": "3.5.5 Irregularities arising from introduction of Implementing Partners", "page": 29, "level": 1}}]], "page": 29, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 30, "level": 1}}, {"headings_1": {"content": "irregularities;", "page": 29, "level": 1}}], "page": 30, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o 1 subprojects that received UGX.511,189,050 were still ongoing (partially implemented) as at the close of the financial year. \no The subproject had also received UGX.2,000,000,000 in the financial year ending 30\" June, 2022 (Prior year) bringing the total funding to UGX,2,511,189,050 \no The Accounting Officer had requested for additional funding worth UGX.784,608,722 on 22\" June,2023. This request arose from a request from the contractor of the project to cater for variations. I did not see the response to the request and as such, I could not establish if the request was accepted \nWhile the construction was supposed to be completed by 13\" July, 2023, as per o \nthe contract signed between Moyo DLG and the contractor, standard signs \n3.5.5.3 Livelihoods Program \nMoyo District did not receive funding for any livelihood project in the financial year under review.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 30, "level": 1}}, {"headings_1": {"content": "irregularities;", "page": 29, "level": 1}}, [{"headings_0": {"content": "following;", "page": 30, "level": 1}}, {"headings_1": {"content": "irregularities;", "page": 29, "level": 1}}]], "page": 30, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I reviewed 32 prior year subprojects that received a total of UGX.1,776,000,000 for revolving funds and noted the following; \noe Each of the 32 subprojects received UGX.55,500,000 \no Each subproject had 4 village saving groups that were meant to be the beneficiaries of these funds. \nA total of UGX.76,800,000 that was paid out by the beneficiary to the DRDIP \u00b0 \ncommunity facilitators remained unaccounted for. \nThe subproject accounts were set up in Adjumani district which meant that the o \ngroup members had to incur heavy transport costs to effect bank transactions. These costs were as high as UGX.200,000 per trip per group totalling to", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 30, "level": 1}}, {"headings_1": {"content": "irregularities;", "page": 29, "level": 1}}], "page": 31, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.51,200,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.51,200,000", "page": 31, "level": 3}}, {"headings_1": {"content": "following;", "page": 30, "level": 1}}], "page": 31, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The program objective of providing services to the community was not achieved as no livelihood project was implemented. \nThe Accounting Officer took note for future improvement.", "metadata": {"headings": [{"headings_0": {"content": "UGX.51,200,000", "page": 31, "level": 3}}, {"headings_1": {"content": "following;", "page": 30, "level": 1}}, [{"headings_0": {"content": "UGX.51,200,000", "page": 31, "level": 3}}, {"headings_1": {"content": "following;", "page": 30, "level": 1}}]], "page": 31, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "UGX.51,200,000", "page": 31, "level": 3}}], "page": 31, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Office of the Prime Minister and the DRDIP funding partners to consider funding more livelihood subprojects. Furthermore, the Accounting Officer should address the issues raised within the groups that have so far received the funding.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "UGX.51,200,000", "page": 31, "level": 3}}], "page": 31, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.5.5.4 Sustainable environmental management \nI noted that UGX.1,498,500,000 was released by OPM and subsequently disbursed by Moyo District to 31 subproject groups (appendix 11 (a) ) for sustainable environment management subprojects. A review of the progress reports and interviews with the DRDIP desk officer revealed the following; \no 4 subprojects groups that received UGX.117,293,105 had not commenced as at the close of the financial year. Appendix 11 (b) \no 5 subprojects groups that received UGX.262,935,972 were ongoing as at the close of the financial year. Appendix 11 (c) \n\u00a9 22 subprojects groups that received UGX.1,105,562,150 were fully implemented as at the close of the financial year. Appendix 11 (d) \n3.5.6 Implementation of environment and social management plans \nSection 4.2 of the DRDIP Operation Manual, 2019 provides for an Environmental and Social Management Framework (ESMF). The ESMF provides for the identification of likely environmental and social impacts, development of environment and social management plans, identification of appropriate mitigation measures as well as methods of monitoring and reporting of mitigation implementation with a view of achieving a sustainable socio economic development. \nI reviewed and inspected subprojects implemented in the current and prior years and made the following observation. \nUGX.520,841,849 was paid out from 18 subprojects for the implementation of o \nESMP but there was little to no corresponding work done. Find details in Appendix 12 \nThe objective of mitigating the impact of the subprojects on the environment was not", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "UGX.51,200,000", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "UGX.51,200,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "UGX.51,200,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "UGX.51,200,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "UGX.51,200,000", "page": 31, "level": 3}}]], "page": 31, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "met.", "metadata": {"headings": [{"headings_0": {"content": "met.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer took note for future improvement. \nThe Accounting Officer to ensure that the ESMP funds are fully utilised. \n3.5.6.1 Failure to Account for subproject funds through the DRDIP-MIS \nSection 5.4; Accounting Policies, system and Procedures of the issued DRDIP Implementation Guidelines directed that a web-Based management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation of the subprojects. Section 8.6 further directs that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level. \nI reviewed the Accountability as submitted, entered in the DRDIP MIS of the district, and noted that accountability in the MIS stood at 48% with only UGX.3,711,874,535 accounted for out of UGX.7,669,395,874 disbursed for 158 subprojects. See details in Appendix 13 \nThis may lead to misappropriation of these funds. \nThe Accounting Officer took note for future improvement. \nNo. Program Activity Total Pictorial evidence Details of findings Audit me details/Sub expenditur \nproject e (UGX) \nSESI \u2014 Subproject 2.5Bn Infrastructu construction \nral projects and \ncompletion of \ndistrict", "metadata": {"headings": [{"headings_0": {"content": "met.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "met.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "met.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "met.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "met.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "met.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "met.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 32, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "headquarters", "metadata": {"headings": [{"headings_0": {"content": "headquarters", "page": 33, "level": 1}}, {"headings_1": {"content": "met.", "page": 32, "level": 1}}], "page": 33, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subproject \u2014 2 580,000,000 Construction \nof OPD at \nPanyanga HCII \nSubproject \u2014 3 580,000,000 Construction \nof OPD at \nKweyo HC III \nSubproject \u2014 3 580,000,000 Construction \nof OPD at \nLama HC III \n(Time, Quality, conclusion Quantity, Cost and \nFunctionality) there ni the project was delayed \nas it was supposed to be delay", "metadata": {"headings": [{"headings_0": {"content": "headquarters", "page": 33, "level": 1}}, {"headings_1": {"content": "met.", "page": 32, "level": 1}}, [{"headings_0": {"content": "headquarters", "page": 33, "level": 1}}, {"headings_1": {"content": "met.", "page": 32, "level": 1}}], [{"headings_0": {"content": "headquarters", "page": 33, "level": 1}}, {"headings_1": {"content": "met.", "page": 32, "level": 1}}], [{"headings_0": {"content": "headquarters", "page": 33, "level": 1}}, {"headings_1": {"content": "met.", "page": 32, "level": 1}}]], "page": 33, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 33, "level": 3}}, {"headings_1": {"content": "headquarters", "page": 33, "level": 1}}], "page": 33, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "concluded by 14\" Sep, completion of 2023 but constructions works, which were still ongoing resulted in Contractor had requested delayed \nfor additional funds of service \n780M to cater for delivery. variations \nProject not yet Cost on ESMP commissioned but may be implemented as per the overstated. contract Non functional Completed in June 2021 project means Environmental and social no service safe guard management delivery \nplan not availed \nje Project not yet Cost on ESMP commissioned but may be implemented as per the overstated. contract Non functional Completed in June 2021 project means Environmental and social no service safe guard management delivery \nnot yet Cost on ESMP commissioned but may be implemented as per the overstated. contract Non- Completed in June 2021 functional \nu Environmental and social project means safe guard management no service 4 plan not availed", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 33, "level": 3}}, {"headings_1": {"content": "headquarters", "page": 33, "level": 1}}, [{"headings_0": {"content": "in", "page": 33, "level": 3}}, {"headings_1": {"content": "headquarters", "page": 33, "level": 1}}], [{"headings_0": {"content": "in", "page": 33, "level": 3}}, {"headings_1": {"content": "headquarters", "page": 33, "level": 1}}], [{"headings_0": {"content": "in", "page": 33, "level": 3}}, {"headings_1": {"content": "headquarters", "page": 33, "level": 1}}]], "page": 33, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 33, "level": 1}}, {"headings_1": {"content": "in", "page": 33, "level": 3}}], "page": 33, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nMoyo District received UGX.137,573,800 out of UGX.137,573,800 budgeted (100%) to implement the following activities. \nCategory Activity Planned Actual \nCapital Development (micro Installation of irrigation 0 \n0 scale irrigation equipment) equipment \nComplementary services Training of farmers \nSetting up demo farms \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 33, "level": 1}}, {"headings_1": {"content": "in", "page": 33, "level": 3}}, [{"headings_0": {"content": "delivery", "page": 33, "level": 1}}, {"headings_1": {"content": "in", "page": 33, "level": 3}}], [{"headings_0": {"content": "delivery", "page": 33, "level": 1}}, {"headings_1": {"content": "in", "page": 33, "level": 3}}], [{"headings_0": {"content": "delivery", "page": 33, "level": 1}}, {"headings_1": {"content": "in", "page": 33, "level": 3}}], [{"headings_0": {"content": "delivery", "page": 33, "level": 1}}, {"headings_1": {"content": "in", "page": 33, "level": 3}}]], "page": 34, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}], "page": 34, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.6.1 Positive observations. \noe All the project activities where under eligible activities \noe Outputs for complementary activities were adequately quantified in the work plan. \n3.6.2 Areas of improvement \n3.6.3 Planning and Budget Performance \n3.6.3.1 Allocation of program expenditure by category \nParagraph 3.1 of the grant, budget and implementation Guidelines-Micro Scale Irrigation 2020 states that the Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%) \nHowever, review of the district budget and departmental work plans revealed variances between the budgeted amount and the required program percentage allocation for capital development and complementary category leading to under and over budgeting of 75% for capital development and complementary activities respectively as shown in the table below; \nItem \nInitial budget Supplementary Revised % Allocation Varian \nThere was therefore no misallocation. \n3.6.3.2 Activity percentage allocations and codes for complementary services Paragraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nHowever, a review of the payment file revealed that all the expenditure categories for the complimentary services were lumped on one item code (263310) although the program specific budget had aligned the expenditure as per guideline. \nAs a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer took note for future improvement.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 34, "level": 1}}, {"headings_1": {"content": "delivery", "page": 33, "level": 1}}]], "page": 34, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 1}}], "page": 35, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always follow the Guidelines and charge expenditure on specified codes. \n3.6.3.3 Delivery of irrigation equipment \nParagraph 4.1.3 sub-section (c) of the grant, budget and implementation Guidelines- Micro Scale Irrigation, 2020 requires that the approved farmer deposits the co- payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. Therefore, the farmer contribution is deposited on the respective LG General Fund Account. A special code is provided by the Accountant General in the LG budget on the request of MAAIF to ensure that the funds are earmarked for micro scale irrigation (this identifies the contribution as part of the LG revenue). \nNo irrigation equipment were delivered in the year of audit. This was because it was the first year of implementation of the program. \n3.6.3.5 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 34, "level": 1}}]], "page": 35, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District received UGX.137,573,800 out of UGX.135,573,800 budgeted (100%) \u00a9 \nOut of the funds received none was spent on capital developments while . \nUGX.137,573,800 (100%) on complementary activities. \nOut of the total program receipts of UGX.137,573,800, UGX.137,573,800 (100%) oe \nwas utilized by the entity at the time of audit. Details are in the table below. \nRevised budget Warrants/ Total Variance % Release aol\u201d oe", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "following;", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ie)", "metadata": {"headings": [{"headings_0": {"content": "Ie)", "page": 36, "level": 4}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}], "page": 36, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fi \n\u2014\u2014 LEBENDEN LEERE EEE a", "metadata": {"headings": [{"headings_0": {"content": "Ie)", "page": 36, "level": 4}}, {"headings_1": {"content": "following;", "page": 36, "level": 1}}], "page": 36, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gase =", "metadata": {"headings": [{"headings_0": {"content": "Gase =", "page": 36, "level": 1}}, {"headings_1": {"content": "Ie)", "page": 36, "level": 4}}], "page": 36, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quartertwo\\_ \n[47,790,000 \n\\| \\| un.s0n300 1m (Quanertmen \n[00703000 \n57573,000 \\_\\_\\_\\_\\_\\_\\_11441,524300 noass500 [Quarterrou \\| \n111,524,300", "metadata": {"headings": [{"headings_0": {"content": "Gase =", "page": 36, "level": 1}}, {"headings_1": {"content": "Ie)", "page": 36, "level": 4}}, [{"headings_0": {"content": "Gase =", "page": 36, "level": 1}}, {"headings_1": {"content": "Ie)", "page": 36, "level": 4}}], [{"headings_0": {"content": "Gase =", "page": 36, "level": 1}}, {"headings_1": {"content": "Ie)", "page": 36, "level": 4}}], [{"headings_0": {"content": "Gase =", "page": 36, "level": 1}}, {"headings_1": {"content": "Ie)", "page": 36, "level": 4}}]], "page": 36, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[| 81% 100%", "metadata": {"headings": [{"headings_0": {"content": "[| 81% 100%", "page": 36, "level": 2}}, {"headings_1": {"content": "Gase =", "page": 36, "level": 1}}], "page": 36, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "137573,800 137,573,800 [137,573,800 \n3.7. Uganda Support to Municipal Infrastructure Development, Additional", "metadata": {"headings": [{"headings_0": {"content": "[| 81% 100%", "page": 36, "level": 2}}, {"headings_1": {"content": "Gase =", "page": 36, "level": 1}}, [{"headings_0": {"content": "[| 81% 100%", "page": 36, "level": 2}}, {"headings_1": {"content": "Gase =", "page": 36, "level": 1}}]], "page": 36, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "[| 81% 100%", "page": 36, "level": 2}}], "page": 36, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \no To leverage institutional strengthening at the municipal LGs \no To improve municipal urban infrastructure \nSupport to selected district LGs hosting refugees to improve planning, land tenure o \nsecurity, and small-scale infrastructure investments. \nMoyo District received UGX.1,277,785,883, out of UGX.782,198,512 budgeted to the implement the following key activities; \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \n~o All payments were fully accounted for I.e inspection reports, completion certificates were attached \nAll project reports were prepared and submitted to MLHUD \no \n3.7.2 Areas of improvement \n3.7.2.1 Planning and Budget performance \na) Planning \nProgramme Operation Manual (POM), 2019; Memorandum of Understanding (MoU) between MoLHUD and the participating Municipalities/ District Local Governments; Public Finance Management Act (PFMA), 2015; and Program Participating Agreement,", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "[| 81% 100%", "page": 36, "level": 2}}, [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "[| 81% 100%", "page": 36, "level": 2}}], [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "[| 81% 100%", "page": 36, "level": 2}}], [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "[| 81% 100%", "page": 36, "level": 2}}], [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "[| 81% 100%", "page": 36, "level": 2}}], [{"headings_0": {"content": "Financing", "page": 36, "level": 8}}, {"headings_1": {"content": "[| 81% 100%", "page": 36, "level": 2}}]], "page": 36, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "require;", "metadata": {"headings": [{"headings_0": {"content": "require;", "page": 37, "level": 5}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}], "page": 37, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The obligations of either parties to be signed prior to Program commencement. \no \nThe local government shall meet the minimum access conditions for the grant as o \nset out in the performance assessment tool. \nThe Municipal Institutional Strengthening Grant (MISG) will provide resources to oe \nthe participating municipal Local Governments for the demand-driven institutional strengthening targeting special urban capacity needs. \nThe production of an Environmental and Social Management Plan (ESMP) intended o \nto ensure efficient environmental and social management of infrastructure activities, and that the mitigation measures are carried out and monitored by the responsible parties. The M/DEO, with inputs from the CDO and other technical staff as needed, will prepare the ESMP. \nTable showing USMID critical projects identified but not included in the district work plans/ budgets \nType of Projects/Subprojects. Planned Expenditure \\| Contract Amount Grant (UGX) \\| (UGX) A \\| B \n\\| SRHD \\| [1 Construction of Moyo Market. \\| 2,619,433,144 \\| 2,619,433,144 \nb) Funding and Absorption \nI reviewed funding and absorption of the grant and noted the following; \neo Out of the approved budget of UGX.782,198,198,512 for USMID AF activities, UGX.1,277,785,883 was released to Moyo District during the period under review representing 163.39% performance. \no \nFinancial Year Budget UGX a \nRelease/warrant UGX Variance UGX (a-b)", "metadata": {"headings": [{"headings_0": {"content": "require;", "page": 37, "level": 5}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}, [{"headings_0": {"content": "require;", "page": 37, "level": 5}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}], [{"headings_0": {"content": "require;", "page": 37, "level": 5}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}], [{"headings_0": {"content": "require;", "page": 37, "level": 5}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}], [{"headings_0": {"content": "require;", "page": 37, "level": 5}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}], [{"headings_0": {"content": "require;", "page": 37, "level": 5}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}], [{"headings_0": {"content": "require;", "page": 37, "level": 5}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}], [{"headings_0": {"content": "require;", "page": 37, "level": 5}}, {"headings_1": {"content": "Financing", "page": 36, "level": 8}}]], "page": 37, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(b)", "metadata": {"headings": [{"headings_0": {"content": "(b)", "page": 38, "level": 8}}, {"headings_1": {"content": "require;", "page": 37, "level": 5}}], "page": 38, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2018/2019 0 0 0", "metadata": {"headings": [{"headings_0": {"content": "(b)", "page": 38, "level": 8}}, {"headings_1": {"content": "require;", "page": 37, "level": 5}}], "page": 38, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2019/2020", "metadata": {"headings": [{"headings_0": {"content": "2019/2020", "page": 38, "level": 5}}, {"headings_1": {"content": "(b)", "page": 38, "level": 8}}], "page": 38, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \n2020/2021 1,162,000,000 1,162,000,000 \n2021/2022 1,069,371,099 1,069,371,099 = 2022/2023 782,198,512 1,277,785,883 \\| -495,587,371 Total 3,071,277,587 3,677,480,084 -495,587,371 \nThe Accounting Officer attributed the variations to un utilized monies that were swept back to the treasury and it was sent back during the year under audit. \nBudget shortfalls affect project implementation, which may limit service delivery.", "metadata": {"headings": [{"headings_0": {"content": "2019/2020", "page": 38, "level": 5}}, {"headings_1": {"content": "(b)", "page": 38, "level": 8}}, [{"headings_0": {"content": "2019/2020", "page": 38, "level": 5}}, {"headings_1": {"content": "(b)", "page": 38, "level": 8}}], [{"headings_0": {"content": "2019/2020", "page": 38, "level": 5}}, {"headings_1": {"content": "(b)", "page": 38, "level": 8}}]], "page": 38, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "2019/2020", "page": 38, "level": 5}}], "page": 38, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the relevant stakeholders to ensure that all the fund allocation for USMID-AF activities are realized in it is entirety. \nb) Absorption of funds \nOut of the availed amount of UGX.3,535,156,982 for USMID-AF activities, UGX.1,877,569,611 was spent by the entity during the period under review leading to an under absorption of UGX.1,657,587,271 \nTable 3: showing variations between Actual release and expenditure. Financial Absorption \nYear \nReleased UGX \nExpenditure UGX \\| Variance UGX \n(a) (b) (a-b) \\| 2018/2019 0\\| - \\| 0 2019/2020 0] - \\| 0 a \n2020/2021 1,162,000,000 \\| -] \\_\\_\\_\\_1,162,000,000 2021/2022 1,095,371,099 \\| 599,783,728 \\| 495,587,371 \\| \n2022/2023 1,277,785,883 1,277,785,883 \\| 0 \n\\| \n\\| \nTotal 3,535,156,982 \\| 1,877,569,611 \\| 1,657,587,271 \\| \nThe Accounting Officer explained that the variance was due to un spent balances in the Financial year 2020/2021,2021/2022 and confirmed that part of this monies were spent back in the Financial year 2022/2023 \nFailure to absorb funds affects service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "2019/2020", "page": 38, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "2019/2020", "page": 38, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "2019/2020", "page": 38, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "2019/2020", "page": 38, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "2019/2020", "page": 38, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "2019/2020", "page": 38, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "2019/2020", "page": 38, "level": 5}}]], "page": 38, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 38, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Financial Unspent Amount revoted Variance Ugx year balance (obtained", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 39, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2018/2019", "metadata": {"headings": [{"headings_0": {"content": "2018/2019", "page": 39, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 39, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2020/2021; \\| 1,162,000,000 \n2021/2022; i 495,587,371 \n2022/2023 495,587,371 495,587,371 Total 1,657,587,371 495,587,371 1,162,000,000 \nFailure to revote unspent project funds leading to delays to pay the contractors and penalties to the districts/municipals/cities.", "metadata": {"headings": [{"headings_0": {"content": "2018/2019", "page": 39, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "2018/2019", "page": 39, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "2018/2019", "page": 39, "level": 8}}], "page": 39, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that unutilised funds are re-voted to the district to enable completion of ongoing projects. \n3.7.2.3 Inspection for service delive \nrojects implemented in 2022/23 \nI inspected one projects with a total expenditure of UGX.1277,785,883 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "2018/2019", "page": 39, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "2018/2019", "page": 39, "level": 8}}]], "page": 39, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Sub", "metadata": {"headings": [{"headings_0": {"content": "= Sub", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details of findings (Time, Quality, Recommendation(s) project/Sub Quantity, Cost and Functionality) \ngroups \nConstruction of the project was delayed as it was supposed to The Accounting Officer should Moyo Market \nbe concluded 6 months after the contract ensure tight supervision and ward date 11/03/2022 \nmonitoring on the contactor to e Works on going and nearing completion. \nensure the project moves timely \n3.8 Transitional Development AD HOC Grant-Health \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n3.8.1 Areas of improvement \n3.8.1.1 Planning and Budget Performance \nBudget allocation of programme expenditure by category \nThe planning and budgeting process for this grant in LGs is guided by the Ministry of Health. Paragraph 4.1.1 of the Grant guidelines 2022/2023 provides that the Grant funds shall be applied to eligible activities in the following thresholds; Infrastructure Projects (Minimum 95%), Investment Servicing (Maximum 2.5%) and Performance Monitoring (Maximum 2.5%). \nThe District allocated 95% to Infrastructure Projects instead of the required minimum of 95% while, Investment Servicing and Monitoring was over allocated by UGX.8,750,000 (2.5%). In addition, there was no allocation of funds to performance", "metadata": {"headings": [{"headings_0": {"content": "= Sub", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}, [{"headings_0": {"content": "= Sub", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "= Sub", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "= Sub", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], [{"headings_0": {"content": "= Sub", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}]], "page": 39, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Improvement.", "metadata": {"headings": [{"headings_0": {"content": "Improvement.", "page": 40, "level": 3}}, {"headings_1": {"content": "= Sub", "page": 39, "level": 1}}], "page": 40, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Main Expenditure Threshold as Actual Approved Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "Improvement.", "page": 40, "level": 3}}, {"headings_1": {"content": "= Sub", "page": 39, "level": 1}}], "page": 40, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "seek).", "metadata": {"headings": [{"headings_0": {"content": "seek).", "page": 40, "level": 1}}, {"headings_1": {"content": "Improvement.", "page": 40, "level": 3}}], "page": 40, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B) Minimum SSE \nARATE 95% \nRN AP APRESS SG EERE ~ 332,500,000 SSR a 0% SERS OE SES \n\\| \n95% \nInvestment Servicing Maximum 2.5% 5%", "metadata": {"headings": [{"headings_0": {"content": "seek).", "page": 40, "level": 1}}, {"headings_1": {"content": "Improvement.", "page": 40, "level": 3}}, [{"headings_0": {"content": "seek).", "page": 40, "level": 1}}, {"headings_1": {"content": "Improvement.", "page": 40, "level": 3}}], [{"headings_0": {"content": "seek).", "page": 40, "level": 1}}, {"headings_1": {"content": "Improvement.", "page": 40, "level": 3}}]], "page": 40, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.5%", "metadata": {"headings": [{"headings_0": {"content": "2.5%", "page": 40, "level": 3}}, {"headings_1": {"content": "seek).", "page": 40, "level": 1}}], "page": 40, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Monitoring Allocation a \nPerformance Maximum 2.5 % 0% \n0 \\};-2:5% Under Improvement \nAllocation [Total \\| 10 ~\u2014350,000,000/ 0% \\| \nIrregular budget allocations may affect the effective provision of health services as planned.", "metadata": {"headings": [{"headings_0": {"content": "2.5%", "page": 40, "level": 3}}, {"headings_1": {"content": "seek).", "page": 40, "level": 1}}, [{"headings_0": {"content": "2.5%", "page": 40, "level": 3}}, {"headings_1": {"content": "seek).", "page": 40, "level": 1}}], [{"headings_0": {"content": "2.5%", "page": 40, "level": 3}}, {"headings_1": {"content": "seek).", "page": 40, "level": 1}}], [{"headings_0": {"content": "2.5%", "page": 40, "level": 3}}, {"headings_1": {"content": "seek).", "page": 40, "level": 1}}]], "page": 40, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "2.5%", "page": 40, "level": 3}}], "page": 40, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that funds are utilised as per the intended", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "2.5%", "page": 40, "level": 3}}], "page": 40, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives", "metadata": {"headings": [{"headings_0": {"content": "objectives", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], "page": 40, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.8.1.2 Funding and absorption \nOut ofthe approved budget of UGX.350,000,000, the district received UGX350,000,000 (100%) Out of the received funds, UGX.314,227,400 (89.7%) was spent thus leaving \nConsequently, there was no implementation of activities (Contract was annulled from the contactor and the district signed a Memorandum of understanding with the Ministry of defence and Veterans Affairs to implement the project.) \nThe Accounting Officer took note for future improvement. \nThe Accounting Officer should ensure that funds are utilised as per intended objectives While Under absorption resulted in partial/non implementation of the following key", "metadata": {"headings": [{"headings_0": {"content": "objectives", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}, [{"headings_0": {"content": "objectives", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], [{"headings_0": {"content": "objectives", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], [{"headings_0": {"content": "objectives", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}]], "page": 40, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities;", "metadata": {"headings": [{"headings_0": {"content": "activities;", "page": 41, "level": 1}}, {"headings_1": {"content": "objectives", "page": 40, "level": 1}}], "page": 41, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.8.1.3 Inspection of service delivery indicators of Transitional Health Adhoc Projects \nI conducted physical inspections of one (1) Transitional Health Adhoc projects implemented at UGX.314,227,400 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Remarks (Time, Recommendation Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "activities;", "page": 41, "level": 1}}, {"headings_1": {"content": "objectives", "page": 40, "level": 1}}, [{"headings_0": {"content": "activities;", "page": 41, "level": 1}}, {"headings_1": {"content": "objectives", "page": 40, "level": 1}}]], "page": 41, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], "page": 41, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \nBy the time of inspection the works e The Accounting Officer should make Construction of hadn\u2019t commenced \nchildren\u2019s ward \nand Renovation \nof OPD \nOther Information \nconstant follows to ensure that the works commence \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}]], "page": 41, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibility for The Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAT's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], "page": 42, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 0 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. \u00b0 Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}]], "page": 42, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.2 Positive observations Out of the total reciepts of UGX.45,025,486, UGX.35,789,278 meant for PDM oe Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. oe The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. All the 45 SACCOs were registered under the Cooperative Societies Act to ensure o the legality of the organisation. All the funds received by the 45 PDM SACCOs were all accounted for o I noted that all beneficiaries received the amounts for which they signed and no o beneficiary received less than what was agreed in the loan agreement. [further noted that no beneficiaries/households had received PRF multiple times. o 4.3 Area of improvement 45 PDM SACCOs with fully constituted Boards did not hold regular Board meetings, o with only 1 documented meeting per BOD. 4.3.1 Planning and Budget Performance I reviewed the Moyo District approved work plan and budget for PDM activities and noted the following. Alignment of District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 provides that the PDC shall be critical in identifying and prioritising social services required at parish level and share the priorities for approval and consolidation at the Sub County and district level. A review of the District budget and work plans revealed that none of priorities received from the Sub Counties were incorporated in the entity's budget/work plan, I also noted 4.3.2 Release of Funds to PDM SACCOs Paragraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall provide a conditional Grant, of UGX.100 million per annum, to each of the gazetted 10,594 parishes in Uganda. A review of the PRF releases to the SACCOs revealed the following; a) Delayed release of PRF to PDM SACCO Paragraph. 73 of the Budget execution circular for FY 2022/2023, June", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 41, "level": 1}}, {"headings_1": {"content": "activities;", "page": 41, "level": 1}}]], "page": 44, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 45, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 41, "level": 1}}], "page": 45, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed/late release of PRF hinders timely achievement of PDM pillar 3 intended objectives/goals.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 45, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 41, "level": 1}}], "page": 45, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}], "page": 45, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that funds are released by MoFPED timely. \nb) Low disbursement of Parish Revolving Fund (PRF) \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 the 45 PDM SACCOs had disbursed UGX.1,031,250,000 (21%) out of the PRF received of UGX.4,819,765,905 leaving UGX.3,795,163,253 (79%) undisbursed. UGX.8,075,404 had been charged as bank charges. Find details in Appendix 14 \nprovided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include; \n\\_PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" o \nNovember 2022 (Quarter 1 release). \nConsolidated allowances for the Parish Development Committee (PDC) meetings, \u00a9 \nConsolidated allowances for Monitoring and Evaluation by PDC members, \n0 \no Stationery, and \no Refreshments \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.45,025,486, and all this amount was received leading to no shortfalls. \n4.3.4 Disbursement of Parish Revolving Fund (PRF) to the Households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that the 45 PDM SACCOs had disbursed UGX. 1,031,250,000 (21%) out of the PRF received of UGX. 4,819,765,905 leaving UGX. 3,795,163,253 (79%) undisbursed. UGX.8,075,404 had been charged as bank charges. Find details in Appendix 14. \nFailure/Low rate of disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. Furthermore, there was financial loss to the SACCO due to the un-accounted for funds. \nThe Accounting Officer attributed this to the delayed release of funds by the Ministry", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "achieved.", "page": 45, "level": 1}}]], "page": 45, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 5}}], "page": 46, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always follow up with the Ministry to ensure timely release of funds. \n4.3.5 Exclusion of Parish/Wards in the PDM \nParagraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into \nTherefore, there is a risk that the unfunded parishes may not benefit from the PDM, hence, undermining its objective. \nThis implies that 2 parishes weren\u2019t planned for and thus not funded. \nAs a result, PDM objectives were not achieved in the unfunded parishes. \nThe Accounting Officer explained that this error was made at the Ministry level and the DLG notified the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 5}}]], "page": 46, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], "page": 47, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow up this matter with the Ministry of Local government so that the unfunded parishes are considered in the subsequent financial years. Furthermore, the Accounting Officer MoLG should be notified of the unfunded", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 3}}], "page": 47, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parishes.", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], "page": 47, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.3.6 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; \nThe LG Accounting Officers (AO) as Chairperson, the District Production Officer o \n(DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, o \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nAPDM SACCO shall hold a General meeting to; pass byelaws, admit new members, o \nelect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and o \nhave 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management \nSN Observations Management structure \nResponse HLG \nCore \nI observed that the HLG Core Implementation team was", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "parishes.", "page": 47, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}]], "page": 47, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 47, "level": 1}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fully constituted as per the guideline. I noted that there Teams \nwere no quarterly performance reports on PDM although reports were written on the mobilisation and sensitisations, trainings and stakeholder engagement meetings that were held in the district. \nI further reviewed the reports and noted that there was evidence of Mobilization and sensitization of the various stakeholders at all levels including communities, Support the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. \n", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 47, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 47, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 47, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 47, "level": 1}}]], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 47, "level": 1}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The PDCs did not hold quarterly meetings with all sampled The Accounting", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "parishes.", "page": 47, "level": 1}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 48, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 48, "level": 3}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDCs documenting either one or two meetings in the year Officer \ntook Committees under review. \nnote of the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 48, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 48, "level": 3}}, [{"headings_0": {"content": "Development", "page": 48, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 48, "level": 3}}]], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 48, "level": 3}}, {"headings_1": {"content": "Development", "page": 48, "level": 3}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Priorities were prepared at parish level by meetings observation for chaired by parish chiefs but under arrangements that pre- future \ndated the PDM. As such, membership of the PDC is not improvement. the one that highlighted the priority areas. \nPDCs only received funding of UGX.120,000 to cater for \none PDC meeting in the financial year under review. I also \nnoted that these monies were only paid in June, 2023, the \nlast month of the financial year", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 48, "level": 3}}, {"headings_1": {"content": "Development", "page": 48, "level": 3}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 48, "level": 3}}, {"headings_1": {"content": "Development", "page": 48, "level": 3}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "45 SACCOs held a general meeting between 22nd The Accounting Meetings by November 2022 and 25th November 2022 although they Officer took PDM SACCOs \nwere registered on 2nd May 2022. This was hence more note of the than 1 month after their registration. \nobservation for In all 45 SACCOs, a leadership vetting committee was future \nelected and inaugurated before the 14th November, 2022", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 48, "level": 3}}, {"headings_1": {"content": "Development", "page": 48, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 48, "level": 3}}, {"headings_1": {"content": "Development", "page": 48, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 48, "level": 3}}, {"headings_1": {"content": "Development", "page": 48, "level": 3}}]], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "improvement.", "metadata": {"headings": [{"headings_0": {"content": "improvement.", "page": 48, "level": 5}}, {"headings_1": {"content": "(PDC)", "page": 48, "level": 3}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Resolution on the bank accounts were not passed as the 45 SACCOs already had bank accounts by the date of the first AGM \n", "metadata": {"headings": [{"headings_0": {"content": "improvement.", "page": 48, "level": 5}}, {"headings_1": {"content": "(PDC)", "page": 48, "level": 3}}, [{"headings_0": {"content": "improvement.", "page": 48, "level": 5}}, {"headings_1": {"content": "(PDC)", "page": 48, "level": 3}}]], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM SACCO 45 PDM SACCOs with fully constituted Boards did not hold The Accounting Board regular Board meetings.", "metadata": {"headings": [{"headings_0": {"content": "improvement.", "page": 48, "level": 5}}, {"headings_1": {"content": "(PDC)", "page": 48, "level": 3}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Officer took The members of the board did not fill in expression of note of the interest forms prior to being elected board members. \nobservation for future", "metadata": {"headings": [{"headings_0": {"content": "improvement.", "page": 48, "level": 5}}, {"headings_1": {"content": "(PDC)", "page": 48, "level": 3}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "improvement.", "metadata": {"headings": [{"headings_0": {"content": "improvement.", "page": 48, "level": 3}}, {"headings_1": {"content": "improvement.", "page": 48, "level": 5}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5. SACCO", "metadata": {"headings": [{"headings_0": {"content": "improvement.", "page": 48, "level": 3}}, {"headings_1": {"content": "improvement.", "page": 48, "level": 5}}], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nI noted that all 45 SACCOs did not have functional The Accounting Committees \ncommittees and subcommittees. I noted that in 45 SACCOs, Officer \ntook and \nSub only the executive and loan committees were active in the note of the", "metadata": {"headings": [{"headings_0": {"content": "improvement.", "page": 48, "level": 3}}, {"headings_1": {"content": "improvement.", "page": 48, "level": 5}}, [{"headings_0": {"content": "improvement.", "page": 48, "level": 3}}, {"headings_1": {"content": "improvement.", "page": 48, "level": 5}}], [{"headings_0": {"content": "improvement.", "page": 48, "level": 3}}, {"headings_1": {"content": "improvement.", "page": 48, "level": 5}}], [{"headings_0": {"content": "improvement.", "page": 48, "level": 3}}, {"headings_1": {"content": "improvement.", "page": 48, "level": 5}}]], "page": 48, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "improvement.", "page": 48, "level": 3}}], "page": 49, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the BOD members are qualified, active and fully monitor the functionality of SACCO subcommittees. \n4.3.7 Review of Training Implementation Activities \nParagraph 27 of PDM - ALG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the 177 Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "improvement.", "page": 48, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "improvement.", "page": 48, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "improvement.", "page": 48, "level": 3}}]], "page": 49, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 49, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], "page": 49, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 49, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}, [{"headings_0": {"content": "Coordinator.", "page": 49, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 49, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}]], "page": 49, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 49, "level": 5}}, {"headings_1": {"content": "Coordinator.", "page": 49, "level": 3}}], "page": 49, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 49, "level": 5}}, {"headings_1": {"content": "Coordinator.", "page": 49, "level": 3}}], "page": 49, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 49, "level": 8}}, {"headings_1": {"content": "Management", "page": 49, "level": 5}}], "page": 49, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 49, "level": 8}}, {"headings_1": {"content": "training", "page": 49, "level": 8}}], "page": 49, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "di Training of the The training of trainers (Core Implementation team) No Accounting ToTs and Core was carried out with two regional trainings taking Officer\u2019s \nPDM \nplace in Gulu and Adjumani district respectively. \nresponse was Implementation The training of trainers was attended by the captured. Teams at HLG level prescribed cadres \nThe training of trainers was carried out on \n23/05/2022 before funds were released to PDM \nSACCOs on 22/06/2022 \nThe consolidated report was prepared and submitted \nto the PDM National Coordinator on 10/01/2023", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 49, "level": 8}}, {"headings_1": {"content": "training", "page": 49, "level": 8}}], "page": 49, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 3}}, {"headings_1": {"content": "Response", "page": 49, "level": 8}}], "page": 50, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that trainings are conducted effectively so minimise misuse of funds \n4.3.8 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 3}}, {"headings_1": {"content": "Response", "page": 49, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 50, "level": 3}}, {"headings_1": {"content": "Response", "page": 49, "level": 8}}]], "page": 50, "document_name": "Moyo 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": "Recommendation", "page": 50, "level": 3}}, {"headings_1": {"content": "Response", "page": 49, "level": 8}}], "page": 50, "document_name": "Moyo 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 o \nRegistrar 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 o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development o \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \no A 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 eo \nRegister 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 e \nSACCO 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 of registration Observations", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 3}}, {"headings_1": {"content": "Response", "page": 49, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 50, "level": 3}}, {"headings_1": {"content": "Response", "page": 49, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 50, "level": 3}}, {"headings_1": {"content": "Response", "page": 49, "level": 8}}]], "page": 50, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 3}}], "page": 50, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Response \u2014 \n1 Registration of PDM SACCOs e 45 SACCOs were registered under the The", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 3}}], "page": 50, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Management", "page": 50, "level": 5}}], "page": 50, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under the Cooperative Cooperative Societies Act. \nOfficer took note for Societies Act \nurgent action. \n\\| \n\\| Submission of Attestation e UGX.319,765,905 was transferred to The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Management", "page": 50, "level": 5}}, [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Management", "page": 50, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Management", "page": 50, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Management", "page": 50, "level": 5}}]], "page": 50, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 51, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Forms by the Accounting \n45 SACCOs before the sigining and Officer took note for Officer (AO) \nsubmission of attestation form to the urgent action. secretariat \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer took note for future improvement.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}, [{"headings_0": {"content": "Accounting", "page": 51, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 51, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}]], "page": 51, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 5}}], "page": 51, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all PDM SACCOs and Enterprise Groups meet the required standards before disbursement of funds. \n4.3.9 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 5}}]], "page": 51, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth o \nranking 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 oe \nhouseholds in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \no No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works \nActivity Observations Management Response Wealth Ranking of 045 parishes did not carry out wealth Management", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 5}}]], "page": 51, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Households", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 52, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ranking during identification of subsistence took note for households.", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 52, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "future", "metadata": {"headings": [{"headings_0": {"content": "future", "page": 52, "level": 1}}, {"headings_1": {"content": "Households", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "improvements", "metadata": {"headings": [{"headings_0": {"content": "improvements", "page": 52, "level": 1}}, {"headings_1": {"content": "future", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Selection", "metadata": {"headings": [{"headings_0": {"content": "Selection", "page": 52, "level": 1}}, {"headings_1": {"content": "improvements", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \u00b045 parishes did not select any flagship Management Implementation of projects contrary to the guidelines. \ntook note for Prioritized/Flagship \u00a9 45 parishes selected flagship projects that future", "metadata": {"headings": [{"headings_0": {"content": "Selection", "page": 52, "level": 1}}, {"headings_1": {"content": "improvements", "page": 52, "level": 1}}, [{"headings_0": {"content": "Selection", "page": 52, "level": 1}}, {"headings_1": {"content": "improvements", "page": 52, "level": 1}}]], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 52, "level": 8}}, {"headings_1": {"content": "Selection", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were inconsistent with the LG selected improvements priority commodities. \n0145 out of 247 farmer enterprise/households implemented \nprojects that are not from the priority \ncommodity list. Details are in Appendix 14", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 52, "level": 8}}, {"headings_1": {"content": "Selection", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Loan Application 01371 beneficiaries in 45 Parishes who Management", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 52, "level": 8}}, {"headings_1": {"content": "Selection", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 52, "level": 1}}, {"headings_1": {"content": "Projects", "page": 52, "level": 8}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approval accessed loans before 5\" June 2023 were took note for Process not selected through the PDMIS. future \n\u00b0 1371 beneficiaries in 45 Parishes who improvements accessed loans after 5 June 2023, there \nwas no evidence that they had been vetted \nby a village meeting convened by the \nenterprise groups as detailed in the \nAppendix 15", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 52, "level": 1}}, {"headings_1": {"content": "Projects", "page": 52, "level": 8}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Insurance Policy 01358 PRF beneficiaries out 1371 who Management", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 52, "level": 1}}, {"headings_1": {"content": "Projects", "page": 52, "level": 8}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 52, "level": 1}}, {"headings_1": {"content": "and", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Farming carried out farming enterprises in 45 PDM took note for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 52, "level": 1}}, {"headings_1": {"content": "and", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 52, "level": 8}}, {"headings_1": {"content": "for", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs did not obtain agricultural future insurance policies from UAIS.", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 52, "level": 8}}, {"headings_1": {"content": "for", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "improvements.", "metadata": {"headings": [{"headings_0": {"content": "improvements.", "page": 52, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 52, "level": 8}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. While, Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer took note for future improvement.", "metadata": {"headings": [{"headings_0": {"content": "improvements.", "page": 52, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 52, "level": 8}}, [{"headings_0": {"content": "improvements.", "page": 52, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 52, "level": 8}}]], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "improvements.", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the PDM Secretariat on the matter and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "improvements.", "page": 52, "level": 1}}], "page": 52, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 53, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}], "page": 53, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \n7 \nApproved budget Actual Collections Variance (UGX) % Perfomance", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 53, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}], "page": 53, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 53, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 53, "level": 8}}], "page": 53, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 53, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 53, "level": 1}}], "page": 53, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax Revenues =] 1 \n\\|\\_\\_\\| Won-TaxRevenues a \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 53, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 53, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 53, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 53, "level": 1}}]], "page": 53, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[9 _|Saleofgoodsandservices 563,600] 539,789,314| _23,000988| ge\u201c", "metadata": {"headings": [{"headings_0": {"content": "[9 _|Saleofgoodsandservices 563,600] 539,789,314| _23,000988| ge\u201c", "page": 53, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 53, "level": 1}}], "page": 53, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Miscellaneous Revenue", "metadata": {"headings": [{"headings_0": {"content": "[9 _|Saleofgoodsandservices 563,600] 539,789,314| _23,000988| ge\u201c", "page": 53, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 53, "level": 1}}], "page": 53, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|| Total", "metadata": {"headings": [{"headings_0": {"content": "|| Total", "page": 53, "level": 3}}, {"headings_1": {"content": "[9 _|Saleofgoodsandservices 563,600] 539,789,314| _23,000988| ge\u201c", "page": 53, "level": 2}}], "page": 53, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "49 \nAppendix 2: Performance of GOU warrants \nNo. Programme \nAmount not warranted \nActivities not /partially implemented \\| Purpose and impact of the unimplemented", "metadata": {"headings": [{"headings_0": {"content": "|| Total", "page": 53, "level": 3}}, {"headings_1": {"content": "[9 _|Saleofgoodsandservices 563,600] 539,789,314| _23,000988| ge\u201c", "page": 53, "level": 2}}, [{"headings_0": {"content": "|| Total", "page": 53, "level": 3}}, {"headings_1": {"content": "[9 _|Saleofgoodsandservices 563,600] 539,789,314| _23,000988| ge\u201c", "page": 53, "level": 2}}], [{"headings_0": {"content": "|| Total", "page": 53, "level": 3}}, {"headings_1": {"content": "[9 _|Saleofgoodsandservices 563,600] 539,789,314| _23,000988| ge\u201c", "page": 53, "level": 2}}], [{"headings_0": {"content": "|| Total", "page": 53, "level": 3}}, {"headings_1": {"content": "[9 _|Saleofgoodsandservices 563,600] 539,789,314| _23,000988| ge\u201c", "page": 53, "level": 2}}]], "page": 53, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activity", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 54, "level": 1}}, {"headings_1": {"content": "|| Total", "page": 53, "level": 3}}], "page": 54, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital \n349,720,000 General Public Service Pension Arrears Payment of Pension Arrears Development (Budgeting) - Administration Impact \nIntegrated Transport 83,507,608 Uganda Road Fund activities \nPension Arrears \nRoutine manual maintenance \ninfrastructure and Impact \nservices \nPoor conditions of district roads \nHuman Capital \n132,000,284 Payment of Salaries for Production and Salary increaments for Production staff that are", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 54, "level": 1}}, {"headings_1": {"content": "|| Total", "page": 53, "level": 3}}, [{"headings_0": {"content": "activity", "page": 54, "level": 1}}, {"headings_1": {"content": "|| Total", "page": 53, "level": 3}}], [{"headings_0": {"content": "activity", "page": 54, "level": 1}}, {"headings_1": {"content": "|| Total", "page": 53, "level": 3}}]], "page": 54, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 54, "level": 8}}, {"headings_1": {"content": "activity", "page": 54, "level": 1}}], "page": 54, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Marketing Staff \nscientists - these had unbudgeted salary increaments Impact \nStaff were paid from other departmental wage budgets Human Capital \n3,309,095,801 DRDIP activities - to improve the livelihood of Breakdown of affected projects not given \nDevelopment \npeople affected by refugees and reduce effect Impact \nof influx of refugees on the hosting Reduced scope of livelihood projects, Environmental communities social infrastructure \nHuman Capital 150,000,000 NUSAF 3 budget cut - Development \nprojects and infrastructural projects - Reduced impact of the project \nAffected projects not acertained \nImpact \nNo NUSAF projects executed - No follow up/monitoring of previously funded projects \nHuman Capital \n1,595,114,180 Donor funded projects from GAVI Fund, Global Reduced scope of immunisations, Malaria reduction", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 54, "level": 8}}, {"headings_1": {"content": "activity", "page": 54, "level": 1}}, [{"headings_0": {"content": "Development", "page": 54, "level": 8}}, {"headings_1": {"content": "activity", "page": 54, "level": 1}}], [{"headings_0": {"content": "Development", "page": 54, "level": 8}}, {"headings_1": {"content": "activity", "page": 54, "level": 1}}]], "page": 54, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}], "page": 54, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fund, WHO, UNHCR, WFP and UNFPA \\| activities and HIV/AIDS projects (reported under external assistance) \n779,292,076 Other activities not acertained Total Under releases 6,398,729,949", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}, [{"headings_0": {"content": "Development", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}]], "page": 54, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Impact", "metadata": {"headings": [{"headings_0": {"content": "Impact", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}], "page": 54, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The community may suffer from preventable communicable diseases. \nDevelopment Plan", "metadata": {"headings": [{"headings_0": {"content": "Impact", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}, [{"headings_0": {"content": "Impact", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}]], "page": 54, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 2,079,624,693 Projects that received more funds than DINU and USMID Fund critical infrastructure projects \u2014 Implementation and \nbudgeted were : \nIntegrated Transport \nDINU Funded projects - Offbudget \ninfrastructure and \nUSMID receipts for previously not revoted \nservices \nfunds", "metadata": {"headings": [{"headings_0": {"content": "Impact", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}], "page": 54, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "50 \nThese included major road rehabilitation under DINU, building markets \ne \nProgramme Budget \nActivities Audit Audit comment on \\| Output budget comment on targets", "metadata": {"headings": [{"headings_0": {"content": "Impact", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}, [{"headings_0": {"content": "Impact", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}], [{"headings_0": {"content": "Impact", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}], [{"headings_0": {"content": "Impact", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}], [{"headings_0": {"content": "Impact", "page": 54, "level": 8}}, {"headings_1": {"content": "Development", "page": 54, "level": 8}}]], "page": 54, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Code", "metadata": {"headings": [{"headings_0": {"content": "Code", "page": 55, "level": 1}}, {"headings_1": {"content": "Impact", "page": 54, "level": 8}}], "page": 55, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "indicators \n1 12-Human Capital 320003 Assets and 289.552M Building and Facility No \nNot indicated Development Facilities", "metadata": {"headings": [{"headings_0": {"content": "Code", "page": 55, "level": 1}}, {"headings_1": {"content": "Impact", "page": 54, "level": 8}}], "page": 55, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 55, "level": 3}}, {"headings_1": {"content": "Code", "page": 55, "level": 1}}], "page": 55, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 12-Human Capital 13", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 55, "level": 3}}, {"headings_1": {"content": "Code", "page": 55, "level": 1}}], "page": 55, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HIV/AIDS", "metadata": {"headings": [{"headings_0": {"content": "HIV/AIDS", "page": 55, "level": 3}}, {"headings_1": {"content": "Management", "page": 55, "level": 3}}], "page": 55, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Carpentry measurement \nServices-Difule P/S @ for carpentry \n21.600M \nservices \n359.419M To Advertise and carry out No kpi indicator Not indicated Development Mainstreaming procurement process \nRetention \npayment of 7 Deep", "metadata": {"headings": [{"headings_0": {"content": "HIV/AIDS", "page": 55, "level": 3}}, {"headings_1": {"content": "Management", "page": 55, "level": 3}}], "page": 55, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "boreholes", "metadata": {"headings": [{"headings_0": {"content": "boreholes", "page": 55, "level": 1}}, {"headings_1": {"content": "HIV/AIDS", "page": 55, "level": 3}}], "page": 55, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nNo kpi indicator Not indicated \n3 18-Development 6 \nPlanning and \n6,332.199M 312139 Other Structures - No kpi indicator Not indicated Plan budgeting Acquisition( MOYO MARKET \nImplementation services @ 782.199M) \nSocial and Economic \nServices Infrastructure( \ndistrict head quarters) \n4 12-Human Capital 120007 Support Services 738.634M Agricultural Supplies -", "metadata": {"headings": [{"headings_0": {"content": "boreholes", "page": 55, "level": 1}}, {"headings_1": {"content": "HIV/AIDS", "page": 55, "level": 3}}, [{"headings_0": {"content": "boreholes", "page": 55, "level": 1}}, {"headings_1": {"content": "HIV/AIDS", "page": 55, "level": 3}}], [{"headings_0": {"content": "boreholes", "page": 55, "level": 1}}, {"headings_1": {"content": "HIV/AIDS", "page": 55, "level": 3}}]], "page": 55, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 8}}, {"headings_1": {"content": "boreholes", "page": 55, "level": 1}}], "page": 55, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Assorted Item surgical bed \nNo kpi indicator Not indicated \nNo kpi indicator Not indicated \n12111 Residential Buildings- No kpi indicator Not indicated (Residential building staff \nun Houses@ Lama hc) \n51 \nSub-program PIAP-out Budget Total Out-put Total No Number of fully", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 55, "level": 8}}, {"headings_1": {"content": "boreholes", "page": 55, "level": 1}}, [{"headings_0": {"content": "Development", "page": 55, "level": 8}}, {"headings_1": {"content": "boreholes", "page": 55, "level": 1}}], [{"headings_0": {"content": "Development", "page": 55, "level": 8}}, {"headings_1": {"content": "boreholes", "page": 55, "level": 1}}], [{"headings_0": {"content": "Development", "page": 55, "level": 8}}, {"headings_1": {"content": "boreholes", "page": 55, "level": 1}}], [{"headings_0": {"content": "Development", "page": 55, "level": 8}}, {"headings_1": {"content": "boreholes", "page": 55, "level": 1}}], [{"headings_0": {"content": "Development", "page": 55, "level": 8}}, {"headings_1": {"content": "boreholes", "page": 55, "level": 1}}]], "page": 55, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 56, "level": 8}}, {"headings_1": {"content": "Development", "page": 55, "level": 8}}], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities in the implemented", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 56, "level": 8}}, {"headings_1": {"content": "Development", "page": 55, "level": 8}}], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "out-put", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 56, "level": 8}}, {"headings_1": {"content": "expenditure", "page": 56, "level": 8}}], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities 01-Institutional 01060204 \\| 103.7m \\| 43 \\| 9 9 Industrialization Strengthening and Institutional 187.49m 138 4 4 Coordination coordination &", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 56, "level": 8}}, {"headings_1": {"content": "expenditure", "page": 56, "level": 8}}], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "management", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 56, "level": 1}}, {"headings_1": {"content": "out-put", "page": 56, "level": 8}}], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "strengthened", "metadata": {"headings": [{"headings_0": {"content": "strengthened", "page": 56, "level": 8}}, {"headings_1": {"content": "management", "page": 56, "level": 1}}], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A) Partially Implemented Activities \nNo. Program Sub- PIAP-Outs program \nBudget Total Out- Total Number of No of \nNo of Out-put put No fully partially activities expenditur activitie implemente implemente that were e \nsinthe dactivities d activities not", "metadata": {"headings": [{"headings_0": {"content": "strengthened", "page": 56, "level": 8}}, {"headings_1": {"content": "management", "page": 56, "level": 1}}, [{"headings_0": {"content": "strengthened", "page": 56, "level": 8}}, {"headings_1": {"content": "management", "page": 56, "level": 1}}], [{"headings_0": {"content": "strengthened", "page": 56, "level": 8}}, {"headings_1": {"content": "management", "page": 56, "level": 1}}]], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 56, "level": 1}}, {"headings_1": {"content": "strengthened", "page": 56, "level": 8}}], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemente", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 56, "level": 8}}, {"headings_1": {"content": "output", "page": 56, "level": 1}}], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d 1 12-HUMAN 02- 1203010502 \"Reduced 359.419 7 6 1 CAPITAL Population morbidity and mortality M \nDEVELOPMEN \\| health and \ndue to HIV/AIDS, TB and \nT \nmanagemen malaria and other \nt communicable disease \n2 18- 04- 18020401 Functional 6.332bn 3.23bn 4 2 2 Development Accountabilit services delivery structures", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 56, "level": 8}}, {"headings_1": {"content": "output", "page": 56, "level": 1}}, [{"headings_0": {"content": "implemente", "page": 56, "level": 8}}, {"headings_1": {"content": "output", "page": 56, "level": 1}}]], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 56, "level": 8}}, {"headings_1": {"content": "implemente", "page": 56, "level": 8}}], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "y systems \nat Parish level implementatio and service \nn", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 56, "level": 8}}, {"headings_1": {"content": "implemente", "page": 56, "level": 8}}, [{"headings_0": {"content": "plan", "page": 56, "level": 8}}, {"headings_1": {"content": "implemente", "page": 56, "level": 8}}]], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 56, "level": 1}}, {"headings_1": {"content": "plan", "page": 56, "level": 8}}], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "52 \nSub-program PIAP-Outs Budget Total Out- Total No Number of not implemented activities Out-put put activitie \nexpenditur sin the \ne", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 56, "level": 1}}, {"headings_1": {"content": "plan", "page": 56, "level": 8}}, [{"headings_0": {"content": "delivery", "page": 56, "level": 1}}, {"headings_1": {"content": "plan", "page": 56, "level": 8}}]], "page": 56, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "out-put", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 57, "level": 1}}, {"headings_1": {"content": "delivery", "page": 56, "level": 1}}], "page": 57, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12-HUMAN 01- 1202010201- 320003- 263.421 3 2 CAPITAL Education,Sports Basic Assets and \nDEVELOPMENT \\| and skills Requirements Facilities \nand minimum Management", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 57, "level": 1}}, {"headings_1": {"content": "delivery", "page": 56, "level": 1}}], "page": 57, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "standards", "metadata": {"headings": [{"headings_0": {"content": "standards", "page": 57, "level": 1}}, {"headings_1": {"content": "out-put", "page": 57, "level": 1}}], "page": 57, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "met by schools and", "metadata": {"headings": [{"headings_0": {"content": "standards", "page": 57, "level": 1}}, {"headings_1": {"content": "out-put", "page": 57, "level": 1}}], "page": 57, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 57, "level": 1}}, {"headings_1": {"content": "standards", "page": 57, "level": 1}}], "page": 57, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12-HUMAN 02 - 1203010506 120007- 739M 5 2 CAPITAL POPULATION Governance Support \nDEVELOPMENT HEALTH, and Services \nSAFETY AND management \nMANAGEMENT structures \nreformed and \nfunctional \n53 \nAppendix 5 Utilization of the wage budget", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 57, "level": 1}}, {"headings_1": {"content": "standards", "page": 57, "level": 1}}, [{"headings_0": {"content": "training", "page": 57, "level": 1}}, {"headings_1": {"content": "standards", "page": 57, "level": 1}}], [{"headings_0": {"content": "training", "page": 57, "level": 1}}, {"headings_1": {"content": "standards", "page": 57, "level": 1}}]], "page": 57, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Approved Budget Supplementary Revised Budget Warrants UGX. Payments UGX. Unspent Balance Name UGX. UGX. UGX. UGX. Administration 3,657,910,388 70,269,225 3,728,179,613 3,728,179,610 3,145,026,967 583,152,643 Commercial 35,880,424 35,880,424 35,880,424 17,992,478 17,887,946 Services \nCommunity based 155,487,561 = 155,487,561 155,487,561 108,692,082 46,795,479 Services \nEducation 6,683,660,536 1,256,369,238 7,940,029,774 7,940,029,774 7,695,117,250 244,912,524 Finance 223,101,745 = 223,101,745 223,101,745 183,435,074 39,666,671 Health 6,022,794,464 2,268,048,672 8,290,843,136 8,290,843,135 7,336,470,304 954,372,831 Internal Audit 46,863,229 = 46,863,229 46,863,229 32,230,010 14,633,219 Natural Resources 234,733,608 109,800,000 344,533,608 344,533,608 304,000,006 40,533,602 Planning 52,680,000 = 52,680,000 52,680,000 29,426,825 23,253,175 Production 872,452,715 122,400,000 994,852,715 994,852,715 883,278,772 111,573,943 Roads and 148,473,417 = 148,473,417 148,473,417 148,323,224 150,193 Technical Services \nStatutory bodies 216,885,376 = 216,885,376 216,885,376 213,863,854 3,021,522 Water and 32,217,859 - 32,217,859 32,217,859 30,809,965 1,407,894 Sanitation \nGrand Total 18,383,141,322 3,826,887,135 22,210,028,457 22,210,028,453 20,128,666,811 2,081,361,642 \n54 \nAppendix 6 irregulari in allocation of program expenditure by catego \nSN Category Descripti \\| Ideal Approved Ideal Actual \\_\\| Variance Expenditur Expenditu Varia Remarks on Allocation budget allocatio budget (%) es re nce \nn (%) Allocatio allocation (%) \nn (%) (%) \n(A) (B) (\u00a9) (D)=(B/ (E)=(C- (G) (H)=(G/F) \nA \u2014 D \n1 RWSSG \n(a) New capital Minimum 106,571,306 156,000,000 Min. 65% 95%", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 57, "level": 1}}, {"headings_1": {"content": "standards", "page": 57, "level": 1}}, [{"headings_0": {"content": "training", "page": 57, "level": 1}}, {"headings_1": {"content": "standards", "page": 57, "level": 1}}], [{"headings_0": {"content": "training", "page": 57, "level": 1}}, {"headings_1": {"content": "standards", "page": 57, "level": 1}}]], "page": 58, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NA NA \\| NA Expenditure \\| development of 65% \nnot \ns that ascetained includes as coding in water and IFMS file sanitation \\| was not facilities \nreconciled \n(b) Rehabilitation Maximum 40,988,964 - Max. 0% 25% NA \n\u2018as above\" \nof water of 25% \n25% \nfacilities \n(c) Investment Maximum 16,395,586 7,955,856 Max. 5% 5% NA \n\"as above servicing of 10% 10% \\| costs \nTotal 163,955,8 163,955,856 (F) \nRWSSG (A) 56 \nPWSG \n(a) New capital Minimum 82,167,472 82,665,814 Min. 85% 86% -1% NA \n\"as above' development of 85% \ns that \nincludes \nwater and \nsanitation \nfacilities \n(b) Investment Maximum 14,500,142 14,001,800 Max. 14% 1% NA \n\"as above\" servicing of 15% 15% \ncosts \nTotal PWSG 96,667,614 96,667,614", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 57, "level": 1}}, {"headings_1": {"content": "standards", "page": 57, "level": 1}}], "page": 59, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Do", "metadata": {"headings": [{"headings_0": {"content": "Do", "page": 59, "level": 1}}, {"headings_1": {"content": "training", "page": 57, "level": 1}}], "page": 59, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7 Fairness in the distribution of projects", "metadata": {"headings": [{"headings_0": {"content": "Do", "page": 59, "level": 1}}, {"headings_1": {"content": "training", "page": 57, "level": 1}}], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sub", "metadata": {"headings": [{"headings_0": {"content": "Sub", "page": 60, "level": 1}}, {"headings_1": {"content": "Do", "page": 59, "level": 1}}], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District Sub- Variance/", "metadata": {"headings": [{"headings_0": {"content": "Sub", "page": 60, "level": 1}}, {"headings_1": {"content": "Do", "page": 59, "level": 1}}], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 60, "level": 3}}, {"headings_1": {"content": "Sub", "page": 60, "level": 1}}], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "average county Need \nAmount allocated %age of amount Rank of to the Sub County allocated tothe allocation rate Water Sub County out coverage of the total \nrate district grant \nProject (the Rank of (get monetary higher Need value of", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 60, "level": 3}}, {"headings_1": {"content": "Sub", "page": 60, "level": 1}}, [{"headings_0": {"content": "County", "page": 60, "level": 3}}, {"headings_1": {"content": "Sub", "page": 60, "level": 1}}], [{"headings_0": {"content": "County", "page": 60, "level": 3}}, {"headings_1": {"content": "Sub", "page": 60, "level": 1}}]], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the project(s)", "metadata": {"headings": [{"headings_0": {"content": "the project(s)", "page": 60, "level": 1}}, {"headings_1": {"content": "County", "page": 60, "level": 3}}], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "variance implemented at amount, the sub-county", "metadata": {"headings": [{"headings_0": {"content": "the project(s)", "page": 60, "level": 1}}, {"headings_1": {"content": "County", "page": 60, "level": 3}}], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 60, "level": 1}}, {"headings_1": {"content": "the project(s)", "page": 60, "level": 1}}], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as a percentage higher of the total the need) grant) Aluru Deep hand pump borehole 75.1 NA NA \nLaropi Deep hand pump borehole \nLefori Deep hand pump borehole 75.1 71 -4.1 2 Dufile Deep hand pump borehole \\| 75.1 \\| 71 4.1 2 Metu Deep hand pump borehole \\| 75.1 \\| 71.5 \\| -3.6 4 Sitting and drilling production well \\| 75.1 67 \\| -8.1 1 \n26,000,000 14% 4 26,000,000 14% 4 52,000,000 28% 1", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 60, "level": 1}}, {"headings_1": {"content": "the project(s)", "page": 60, "level": 1}}, [{"headings_0": {"content": "the", "page": 60, "level": 1}}, {"headings_1": {"content": "the project(s)", "page": 60, "level": 1}}], [{"headings_0": {"content": "the", "page": 60, "level": 1}}, {"headings_1": {"content": "the project(s)", "page": 60, "level": 1}}]], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 0% 6", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 60, "level": 1}}, {"headings_1": {"content": "the project(s)", "page": 60, "level": 1}}], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "52,000,000 28% 1 30,000,000 16% 3 Deep hand pump borehole 75.1 6 - 0% 6 Total Cost : \n186,000,000 \n56 \nAppendix 8 idle funds on completed projects \nSn Project \n1 Opiro Micro dam for irrigation and livestock production 2 \\| Logoba Microdam for irrigation and livestock production \\| 3 Commercial nursery tree at pamoti central \n\\| 4 Establishment of woodlot at ERA degreded hill \n5 Efficient energy stove for Logoba HC III \n6 Establishment of commercial nursery tree at Oyajo \n7 Institutional greening at Laropi Ps \n8 Household solar at ubbi south \n9 Institutional woodlot at Illi valley Ps \nstreet light at Onama \nHousehold cookstove at mtc road \nHousehold cookstove at onama road \nBesia Village revolving fund \nAnivule B Produce Buying and Selling", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 60, "level": 1}}, {"headings_1": {"content": "the project(s)", "page": 60, "level": 1}}, [{"headings_0": {"content": "the", "page": 60, "level": 1}}, {"headings_1": {"content": "the project(s)", "page": 60, "level": 1}}], [{"headings_0": {"content": "the", "page": 60, "level": 1}}, {"headings_1": {"content": "the project(s)", "page": 60, "level": 1}}], [{"headings_0": {"content": "the", "page": 60, "level": 1}}, {"headings_1": {"content": "the project(s)", "page": 60, "level": 1}}]], "page": 60, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 15 Adua Village revolving fund", "metadata": {"headings": [{"headings_0": {"content": "| 15 Adua Village revolving fund", "page": 61, "level": 2}}, {"headings_1": {"content": "the", "page": 60, "level": 1}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "16 Charity Adua Widowers produce buying and selling 17 Central II Revolving fund \n18 Hope Seconf hand clothes buying and selling \n19 Parego East Village revolving fund \n20 \\| Ketira B Produce buying and selling", "metadata": {"headings": [{"headings_0": {"content": "| 15 Adua Village revolving fund", "page": 61, "level": 2}}, {"headings_1": {"content": "the", "page": 60, "level": 1}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 21 | Romogi North Village revolving fund", "metadata": {"headings": [{"headings_0": {"content": "| 21 | Romogi North Village revolving fund", "page": 61, "level": 1}}, {"headings_1": {"content": "| 15 Adua Village revolving fund", "page": 61, "level": 2}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22 Erepi Lohwa village revolving fund \n23 Karada Women produce buying and selling \n24 Lowi Quarter village revolving fund \n25 Fanya Kazi Second hand clothes buying and selling \nBank Balance (UGX)", "metadata": {"headings": [{"headings_0": {"content": "| 21 | Romogi North Village revolving fund", "page": 61, "level": 1}}, {"headings_1": {"content": "| 15 Adua Village revolving fund", "page": 61, "level": 2}}, [{"headings_0": {"content": "| 21 | Romogi North Village revolving fund", "page": 61, "level": 1}}, {"headings_1": {"content": "| 15 Adua Village revolving fund", "page": 61, "level": 2}}]], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "54,197,261", "metadata": {"headings": [{"headings_0": {"content": "54,197,261", "page": 61, "level": 3}}, {"headings_1": {"content": "| 21 | Romogi North Village revolving fund", "page": 61, "level": 1}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17,188,547", "metadata": {"headings": [{"headings_0": {"content": "17,188,547", "page": 61, "level": 3}}, {"headings_1": {"content": "54,197,261", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| 4,779,257 22,518,750", "metadata": {"headings": [{"headings_0": {"content": "| 4,779,257 22,518,750", "page": 61, "level": 3}}, {"headings_1": {"content": "17,188,547", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27,294,250", "metadata": {"headings": [{"headings_0": {"content": "27,294,250", "page": 61, "level": 3}}, {"headings_1": {"content": "| 4,779,257 22,518,750", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9,328,603 22,072,427", "metadata": {"headings": [{"headings_0": {"content": "9,328,603 22,072,427", "page": 61, "level": 8}}, {"headings_1": {"content": "27,294,250", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "332,343", "metadata": {"headings": [{"headings_0": {"content": "332,343", "page": 61, "level": 3}}, {"headings_1": {"content": "9,328,603 22,072,427", "page": 61, "level": 8}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15,286,499", "metadata": {"headings": [{"headings_0": {"content": "15,286,499", "page": 61, "level": 3}}, {"headings_1": {"content": "332,343", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,335", "metadata": {"headings": [{"headings_0": {"content": "4,335", "page": 61, "level": 3}}, {"headings_1": {"content": "15,286,499", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27,399,569 27,509,840 1,789,375 21,700 111,185 130,810", "metadata": {"headings": [{"headings_0": {"content": "27,399,569 27,509,840 1,789,375 21,700 111,185 130,810", "page": 61, "level": 3}}, {"headings_1": {"content": "4,335", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "+ 82,325", "metadata": {"headings": [{"headings_0": {"content": "+ 82,325", "page": 61, "level": 2}}, {"headings_1": {"content": "27,399,569 27,509,840 1,789,375 21,700 111,185 130,810", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,950", "metadata": {"headings": [{"headings_0": {"content": "1,950", "page": 61, "level": 3}}, {"headings_1": {"content": "+ 82,325", "page": 61, "level": 2}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3,825 94,650", "metadata": {"headings": [{"headings_0": {"content": "3,825 94,650", "page": 61, "level": 3}}, {"headings_1": {"content": "1,950", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,725 152,825 25,800", "metadata": {"headings": [{"headings_0": {"content": "8,725 152,825 25,800", "page": 61, "level": 3}}, {"headings_1": {"content": "3,825 94,650", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "96,775", "metadata": {"headings": [{"headings_0": {"content": "96,775", "page": 61, "level": 3}}, {"headings_1": {"content": "8,725 152,825 25,800", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- 425", "metadata": {"headings": [{"headings_0": {"content": "- 425", "page": 61, "level": 2}}, {"headings_1": {"content": "96,775", "page": 61, "level": 3}}], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "230,432,044 \\| \n57 \nAppendix 9a Delayed implementation of Irrigation subprojects \nSN Name", "metadata": {"headings": [{"headings_0": {"content": "- 425", "page": 61, "level": 2}}, {"headings_1": {"content": "96,775", "page": 61, "level": 3}}, [{"headings_0": {"content": "- 425", "page": 61, "level": 2}}, {"headings_1": {"content": "96,775", "page": 61, "level": 3}}], [{"headings_0": {"content": "- 425", "page": 61, "level": 2}}, {"headings_1": {"content": "96,775", "page": 61, "level": 3}}], [{"headings_0": {"content": "- 425", "page": 61, "level": 2}}, {"headings_1": {"content": "96,775", "page": 61, "level": 3}}]], "page": 61, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Village/Cell", "metadata": {"headings": [{"headings_0": {"content": "| Village/Cell", "page": 62, "level": 4}}, {"headings_1": {"content": "- 425", "page": 61, "level": 2}}], "page": 62, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Lama Solar Irrigation system for Vegetable Growing Lama 2 Establishment of animal dam at Pamoyo for Irrigation & Pamoyi Livestock Prodcution \n3 Logoba Micro dam for Irrigation & Livestock Prodcution Logoba 4 Vura parish Micro dam for Irrigation & Livestock Prodcution Vura \n5 Elegu Micro dam for Irrigation & Livestock Production Oruba \nSector Sub-project value (UGX) \\| Status per audit Water \n106,000,000 \\| Not yet implemented Irrigation 54,285,665 Not yet implemented \nWater 54,285,665 Not yet implemented Water 54,285,664 Not yet implemented Water 54,285,665 Not yet implemented 6 Cohwe Micro dam for Irrigation &Livestock Production: Cohwe Water \n7 Ajunde Micro dam for Irrigation & Livestock Prodcution Ajunde \nWater \n8 \\| At pamoyi Micro dam for Irrigation & Livestock Production Pamoyi \nWater \n9 Opiro Micro dam for Irrigation & Livestock Prodcution Opiro", "metadata": {"headings": [{"headings_0": {"content": "| Village/Cell", "page": 62, "level": 4}}, {"headings_1": {"content": "- 425", "page": 61, "level": 2}}, [{"headings_0": {"content": "| Village/Cell", "page": 62, "level": 4}}, {"headings_1": {"content": "- 425", "page": 61, "level": 2}}], [{"headings_0": {"content": "| Village/Cell", "page": 62, "level": 4}}, {"headings_1": {"content": "- 425", "page": 61, "level": 2}}], [{"headings_0": {"content": "| Village/Cell", "page": 62, "level": 4}}, {"headings_1": {"content": "- 425", "page": 61, "level": 2}}], [{"headings_0": {"content": "| Village/Cell", "page": 62, "level": 4}}, {"headings_1": {"content": "- 425", "page": 61, "level": 2}}], [{"headings_0": {"content": "| Village/Cell", "page": 62, "level": 4}}, {"headings_1": {"content": "- 425", "page": 61, "level": 2}}]], "page": 62, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Irrigation", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 62, "level": 3}}, {"headings_1": {"content": "| Village/Cell", "page": 62, "level": 4}}], "page": 62, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58,628,517 Not yet implemented 58,628,518 \\| Not yet implemented 54,285,665 \\| Not yet implemented 54,285,665 \\| Not yet implemented Solar Irrigation system for Nusery \nLama Water 56,000,000 Not yet implemented menened Alegu Micro dam for Irrigation & Livestock Production Elegu \nWater 54,285,664 Not yet", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 62, "level": 3}}, {"headings_1": {"content": "| Village/Cell", "page": 62, "level": 4}}, [{"headings_0": {"content": "Irrigation", "page": 62, "level": 3}}, {"headings_1": {"content": "| Village/Cell", "page": 62, "level": 4}}]], "page": 62, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "659,256,688", "metadata": {"headings": [{"headings_0": {"content": "659,256,688", "page": 62, "level": 3}}, {"headings_1": {"content": "Irrigation", "page": 62, "level": 3}}], "page": 62, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 \nAppendix 9 b : Unimplemented orchards \nSN Name \nVillage/Cell Sector Sub-project value Status per audit", "metadata": {"headings": [{"headings_0": {"content": "659,256,688", "page": 62, "level": 3}}, {"headings_1": {"content": "Irrigation", "page": 62, "level": 3}}, [{"headings_0": {"content": "659,256,688", "page": 62, "level": 3}}, {"headings_1": {"content": "Irrigation", "page": 62, "level": 3}}]], "page": 62, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 63, "level": 1}}, {"headings_1": {"content": "659,256,688", "page": 62, "level": 3}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n1 Establishment of instutional woodlot,orchard and live fencing Eria Central Forestry \n50,000,000 Orchard not yet at Eria for Scret Heart Sisters", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 63, "level": 1}}, {"headings_1": {"content": "659,256,688", "page": 62, "level": 3}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Establishment of woodlot, orchard and livefencing at Eria Eria Central \nForestry 50,000,000 Orchard not yet Primary School implemented 3 Establishment of Instutional woodlot,orchard and livefencing Munu Wst \nForestry 50,000,000 Orchard not yet at Munu P/School", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Establishment of institutional woodlot and fruit orchard at Gbari \nAgriculture 50,000,000 Orchard not yet gbari primary school implemented 5 Establishment of Communnity woodlot and fruit orchard at Munu East Munu Agriculture \n50,000,000 Orchard not yet munu east West implemented 6 Establishment ofcommunity woodlot and fruit orchard at Pamoti West Forestry \n54,285,665 Orchard not yet", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "urujaa_", "metadata": {"headings": [{"headings_0": {"content": "urujaa_", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Establishment of community woodlot and fruit orchad at Kolokolo kolokolo \n8 Establishment ofcommunity woodlot and fruit orchad at gqwere Gwere gaji", "metadata": {"headings": [{"headings_0": {"content": "urujaa_", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}, [{"headings_0": {"content": "urujaa_", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}]], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "urujaa_", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Forestry 54,285,665 Orchard not yet", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "urujaa_", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Forestry 54,285,665 Orchard not yet aji", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Establishment of tanibazisi community woodlot and fruit Egule \nForestry 58,628,518 Orchard not yet orchard at egule implemented 10 Establishment of Communnity woodlot and fruit orchard at Maringu west Forestry \n58,628,518 Orchard not yet \nMaringu west implemented 11 Establishment of woodlot and fruit orchard at gwere west Gwere West \nForestry 58,628,518 Orchard not yet implemented \\| 12 Establishment \nof green valley community woodlot and fruit Cohwe \nForestry 58,628,518 Orchard not yet orchard at cohwe", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13 Establishment ofwoodlot and fruit orchard at mada primary parego west \nEnvironment 54,285,665 Orchard not yet school", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 establishment of woodlot livefencing and fruit orchard at eria Eria Central \nForestry 50,000,000 Orchard not yet", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 63, "level": 1}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "/S implemented", "metadata": {"headings": [{"headings_0": {"content": "/S implemented", "page": 63, "level": 3}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15 Establishment of community woodlot and fruit orchad at \\| Gwere gaji \nForestry 54,285,664 Orchard not yet Gwere Gaji implemented \\| 805,942,396 \\| \n59 \nAppendix 10: Funding non-functional projects (Idle projects) SN Name \nSector Investment Type Sub-project value (UGX) \\| 1 Construction of General Ward with 8 stance VIP latrine at Laropi Health Construction", "metadata": {"headings": [{"headings_0": {"content": "/S implemented", "page": 63, "level": 3}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}, [{"headings_0": {"content": "/S implemented", "page": 63, "level": 3}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], [{"headings_0": {"content": "/S implemented", "page": 63, "level": 3}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}], [{"headings_0": {"content": "/S implemented", "page": 63, "level": 3}}, {"headings_1": {"content": "implemented", "page": 63, "level": 1}}]], "page": 63, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "638,000,000", "metadata": {"headings": [{"headings_0": {"content": "638,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "/S implemented", "page": 63, "level": 3}}], "page": 64, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health Centre III \n2 Construction of OPD and supply of furniture for Panyange Health Health Ward", "metadata": {"headings": [{"headings_0": {"content": "638,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "/S implemented", "page": 63, "level": 3}}, [{"headings_0": {"content": "638,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "/S implemented", "page": 63, "level": 3}}]], "page": 64, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "580,000,000", "metadata": {"headings": [{"headings_0": {"content": "580,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "638,000,000", "page": 64, "level": 3}}], "page": 64, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Centre II \n3 Construction of one block of OPD at Eria HC IV. \n4 Construction of OPD, 2 blocks at Ramogi Health Centre III \nWard 450,561,250 Health Construction 400,000,000 5 Construction of OPD and supply of funiture at Kweyo Health Centre II Health Ward \n560,000,000 6 Construction of General ward at Dufile H/CIII. \nHealth Ward 580,000,000 \\| TOTAL 3,208,561,250 \n60 \nAppendix 11 a: Sustainable environmental management SN Subproject name \n1 \\| Efficient Household Enargy Saving Stove For Gbalala H/C Ii Communities 2 \\| Establishment Of Commercial Nursery Tree At Pamoti Central Drdip \n3 \\_\\| Establishment Of Community Woodlot And Fruit Orchard At Era Central 4 Establishment Of Community Woodlot At Pamangara \n5 Establishment Of Communnity Woodlot And Fruit Orchard At Lojili \nNumber of Distribution Amount Implementation", "metadata": {"headings": [{"headings_0": {"content": "580,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "638,000,000", "page": 64, "level": 3}}, [{"headings_0": {"content": "580,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "638,000,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "580,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "638,000,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "580,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "638,000,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "580,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "638,000,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "580,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "638,000,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "580,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "638,000,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "580,000,000", "page": 64, "level": 3}}, {"headings_1": {"content": "638,000,000", "page": 64, "level": 3}}]], "page": 64, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 65, "level": 8}}, {"headings_1": {"content": "580,000,000", "page": 64, "level": 3}}], "page": 65, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 65, "level": 1}}, {"headings_1": {"content": "projects", "page": 65, "level": 8}}], "page": 65, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 29,716,273 Not Implemented \\| 9 437,064,028 Implemented \\| 1 \n62,935,972 \\| Partially 1", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 65, "level": 1}}, {"headings_1": {"content": "projects", "page": 65, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 65, "level": 1}}, {"headings_1": {"content": "projects", "page": 65, "level": 8}}]], "page": 65, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,000,000 \\| Implemented 1 50,000,000 Partially 6 Establishment Of Communnity Woodlot And Fruit Orchard At Munu East \\| 1 \n50,000,000 Partially \n7 Establishment Of Institutional Solar Lighting System At Cohwe H/C II \n8 Establishment Of Institutional Solar Lighting System At Gbalala H/C II \n9 Establishment Of Institutional Woodlot And Fetching Lefori H/C III \n10 Establishment Of Institutional Woodlot And Fruit Orchard At Gbari PS \n11 Establishment Of Institutional Woodlot At At Illi Valley Primary School \n12 Establishment Of Street Light At Erepi Trading Center For Business \nEstablishment Of Street Light At Mtc Road For Business \nEstablishment Of Street Light At Onoma Road For Business \nEstablishment Of Woodlot At Degraded Era Hill \nHousehold Cook Stove For Erepi Trading Center Traders \nHousehold Cook Stove For Mtc Road Business Traders \nHousehold Cook Stove For Onoma Road Business Traders \nTotal : \n61 \n5 308,921,290 Implemented 1 30,000,000 Implemented 1 \n112,000,000 \\| Implemented 1 50,000,000 Partially 1 50,000,000 Partially 1 30,000,000 Implemented \\| 1 28,788,416 Implemented", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 65, "level": 1}}, {"headings_1": {"content": "projects", "page": 65, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 65, "level": 1}}, {"headings_1": {"content": "projects", "page": 65, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 65, "level": 1}}, {"headings_1": {"content": "projects", "page": 65, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 65, "level": 1}}, {"headings_1": {"content": "projects", "page": 65, "level": 8}}]], "page": 65, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 65, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 65, "level": 1}}], "page": 65, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28,788,416 \\| Implemented \n\\| 2 80,000,000 Implemented 1 30,000,000 Not Implemented \\| 1 \u2014 28,788,416 Not Implemented \\| 1 28,788,416 Not Implemented \\| 31 1,485,791,227 \\| \nAppendix 11b Subproject name \nNumber of Distribution Amount Implementation \\| \n1 Efficient Household Enargy Saving Stove For Gbalala H/C II Communities 2 Household Cook Stove For Erepi Trading Center Traders \n3 Household Cook Stove For Mtc Road Business Traders \n4 \\| Household Cook Stove For Onoma Road Business Traders", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 65, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 65, "level": 1}}, [{"headings_0": {"content": "| 1", "page": 65, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 65, "level": 1}}], [{"headings_0": {"content": "| 1", "page": 65, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 65, "level": 1}}], [{"headings_0": {"content": "| 1", "page": 65, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 65, "level": 1}}]], "page": 65, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects (UGX)", "metadata": {"headings": [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "| 1", "page": 65, "level": 2}}], "page": 66, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 29,716,273 Not Implemented 1 \n30,000,000 \\| Not Implemented 1 \n28,788,416 \\| Not Implemented 1 28,788,416 Not Implemented Total : 4 117,293,105 \nAppendix 11c \nSubproject name \nNumber of Distribution Amount Implementation \nEstablishment Of Community Woodlot And Fruit Orchard At Era Central Establishment Of Communnity Woodlot And Fruit Orchard At Lojili Establishment Of Communnity Woodlot And Fruit Orchard At Munu East Establishment Of Institutional Woodlot And Fruit Orchard At Gbari PS \nEstablishment Of Institutional Woodlot At At Illi Valley Primary School", "metadata": {"headings": [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "| 1", "page": 65, "level": 2}}, [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "| 1", "page": 65, "level": 2}}], [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "| 1", "page": 65, "level": 2}}], [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "| 1", "page": 65, "level": 2}}], [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "| 1", "page": 65, "level": 2}}], [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "| 1", "page": 65, "level": 2}}]], "page": 66, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects (UGX)", "metadata": {"headings": [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], "page": 66, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 62,935,972 Partially 1 50,000,000 Partially 1 50,000,000 Partially 1 50,000,000 Partially 1 50,000,000 Partially Total : 5 262,935,972 \nAppendix 11 d \nSubproject name \nNumber of Distribution Amount Implementation \nrR Establishment Of Commercial Nursery Tree At Pamoti Central Drdip \nNM] Establishment Of Community Woodlot At Pamangara \nBRyW) Establishment Of Institutional Solar Lighting System At Cohwe H/C II Establishment Of Institutional Solar Lighting System At Gbalala H/C II OT) Establishment Of Institutional Woodlot And Fetching Lefori H/C III \nHD) Establishment Of Street Light At Erepi Trading Center For Business", "metadata": {"headings": [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}, [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}]], "page": 66, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects (UGX)", "metadata": {"headings": [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], "page": 66, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 437,064,028 Implemented 1 50,000,000 Implemented 5 308,921,290 Implemented 1 30,000,000 Implemented \\| 1 112,000,000 Implemented 1 30,000,000 Implemented COIN Establishment Of Street Light At Mtc Road For Business \n1 28,788,416 Implemented Establishment Of Street Light At Onoma Road For Business \n1 28,788,416 Implemented IF Establishment Of Woodlot At Degraded Era Hill \n2 80,000,000 Implemented Total : 22 1,105,562,150 \n62 \nAppendix 12: Implementation of environment and social management plans SN Name of project \n\\| 1 Construction of General Ward at Laropi Health Centre III 2 \\_\\| Construction of 2 unit of Domitory at Laropi SSS \n3 \\_\\| Construction of OPD for Panyange Health Centre II \n4 \\| Construction of OPD for Lama Health Centre II \n5 relocation and construction of district head quarter \nSector Sub-project value ESMP Charge", "metadata": {"headings": [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}, [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], [{"headings_0": {"content": "projects (UGX)", "page": 66, "level": 8}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}]], "page": 66, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], "page": 67, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health 638,000,000 \\| 31,900,000 Education 599,500,000 \\_29,975,000 Health \u2014 \\_580,000,000 29,000,000 Health 540,000,000 27,000,000 Administration 2,511,189,050 125,559,453 6 Construction of one block of OPD at Eria HC IV. \nHealth 450,561,250 \\_22,528,063 7 Construction of science block, at Logoba Secondary School \nEducation 550,000,000 r 27,500,000 8 Construction of a block of OPD, 2 blocks a 4 stance drainable latrines at Ramogi Health \n\\_ 400,000,000 20,000,000 Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}]], "page": 67, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9 Construction and furnishing of a science laboratory at Lokwa SSS \nEducation 440,000,000 22,000,000 10 \\| Construction of OPD a for Kweyo Health Centre II \nHealth 560,000,000 28,000,000 11 \\| Construction of 4 Classrooms Block at Akka Primary School \nEducation 450,000,000 = 22,500,000 12 \\| Construction of 2blocks of 2 in one staff house,at Dufile P/School \nEducation 385,000,000 19,250,000 13 \\| Construction of one block of General ward in Dufile H/CIII. \n\\| Health 580,000,000 29,000,000 14 Construction of 01 block of science laboratories, 5 - stance drainable latrines in Education \n300,000,000 15,000,000 Lefori SS. \n15 \\_\\| Construction of 4 classroom blocks with office and furniture in Lefori PS. \nEducation 296,750,000 14,837,500 16 Construction of 4 class room blocks with staff room and Head teacher office, at Education \n405,000,000 20,250,000 Masaloa PS \n17 Construction of Girl friendly toilet at besia Primary School \n[18 Construction of 1 block of four classrooms Noor Islamic Primary School \\| \n63 \n\\| Education \\| ae 33,750,000 \n\\| Health 55,836,683 \\| 2,791,834 \\| 10,416,836,983 520,841,849 \nAppendix 13 \u2014 Accountability in DRDIP MIS \nSN Name \nVillage/ Cell Disbursed Amount Cycle Accounted % \nUGX UGX Accounted 1 Instalation of Solar street lights systems at La \\| Logubu North \n2 Instalation of Institutional solar lightening syst \\| Kidi \n3 Pamoju south women goat rearin Pamoju S \n4 Pamoti west Youth ox-traction for soyabean Pamoti W", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 67, "level": 1}}, {"headings_1": {"content": "projects (UGX)", "page": 66, "level": 8}}]], "page": 67, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "produc", "metadata": {"headings": [{"headings_0": {"content": "produc", "page": 68, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 67, "level": 1}}], "page": 68, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Pamoti west Women ox-traction for soyabean Pamoti W produc \nEstablishment of instutional woodlot,orchard and \\| Eria Central Establishment of woodlot, orchard and livefencing Eria Central Instalation of Solar Lightening sysstem at kolokol Kolokolo Landscaping Moyo Parish Centenary ground (Tree Maduga pla \n10 Establishment of Redike Chiefdom woodlot Toloro \n11 Establishment of Community woodlot Ngungu 12 Household Solar Installation for Business Project Pacoro 13 Household Solar Installation for Business Project Edre 14 Fish Pond Construction", "metadata": {"headings": [{"headings_0": {"content": "produc", "page": 68, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 67, "level": 1}}, [{"headings_0": {"content": "produc", "page": 68, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 67, "level": 1}}]], "page": 68, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kidi", "metadata": {"headings": [{"headings_0": {"content": "Kidi", "page": 68, "level": 1}}, {"headings_1": {"content": "produc", "page": 68, "level": 1}}], "page": 68, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15 Waste Management facility at Laropi Market Logubu South \n50,000,000 1.1 1,738,000 3% 40,000,000 1.1 u 38,000,000 \\| 95% 18,700,000 1.1 17,237,150 92% \n18,800,000 1.1 14,300,000 76% 18,800,000 1.1 18,087,000 96% \n50,000,000 1.1 40,374,000 \\| 81% 50,000,000 1.1 47,352,000 \\| 95% 45,000,000 1.1 36,214,000 80% \n50,000,000 1.1 42,676,000 85% \n50,000,000 1.1 \\| 41,534,000 83% 50,000,000 \\|11 \\| 0 0% 41,235,232 1.2 21,472,616 52% 41,235,232 1.2 39,522,709 96% 56,000,000 [ 1.2 3,150,000 6% 56,000,000 \\| 1.2 44,335,000 79% 16 Desilting of 0.5 km Ebemi stream \nLogubu 56,000,000 1.2 34,720,000 62% Household Solar Installation for Business Project Ubbi North \n18 Household Solar Installation for Business Project Ubbi South \n41,235,232 1.2 2,211,000 5% 41,235,232 \n19 Lea Women Tree Nursery \nKongolo 56,000,000 1.2 0 0% 20 Improvement of Drainage systems at Kongolo Kongolo", "metadata": {"headings": [{"headings_0": {"content": "Kidi", "page": 68, "level": 1}}, {"headings_1": {"content": "produc", "page": 68, "level": 1}}, [{"headings_0": {"content": "Kidi", "page": 68, "level": 1}}, {"headings_1": {"content": "produc", "page": 68, "level": 1}}], [{"headings_0": {"content": "Kidi", "page": 68, "level": 1}}, {"headings_1": {"content": "produc", "page": 68, "level": 1}}], [{"headings_0": {"content": "Kidi", "page": 68, "level": 1}}, {"headings_1": {"content": "produc", "page": 68, "level": 1}}], [{"headings_0": {"content": "Kidi", "page": 68, "level": 1}}, {"headings_1": {"content": "produc", "page": 68, "level": 1}}], [{"headings_0": {"content": "Kidi", "page": 68, "level": 1}}, {"headings_1": {"content": "produc", "page": 68, "level": 1}}], [{"headings_0": {"content": "Kidi", "page": 68, "level": 1}}, {"headings_1": {"content": "produc", "page": 68, "level": 1}}], [{"headings_0": {"content": "Kidi", "page": 68, "level": 1}}, {"headings_1": {"content": "produc", "page": 68, "level": 1}}], [{"headings_0": {"content": "Kidi", "page": 68, "level": 1}}, {"headings_1": {"content": "produc", "page": 68, "level": 1}}]], "page": 68, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/Schoo", "metadata": {"headings": [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}], "page": 68, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "21 Household Solar Installation for Business Project Eria Central \\| 22 Gbalala East \nGbalala East \n23 Ebemi Women Tree Nursery Bed Logubu Establishment of waste managemnet at metu pameri main mar \n25 Pameri trading center Solar Installation for Busin pameri 26 Pamenyua Household Solar Installation for pameri Business \n27 Erepi lohwa Household Solar Installation for Busin\\_\\| pameri \n56,000,000 1.2 41,992,000 75% \n40,000,000 1.2 38,178,000 95% 166,500,000 1.2 55,500,000 33% 54,940,928 1.2 33,657,000 61% 56,000,000 1.2 34,755,500 62% \n50,000,000 1.2 48,150,000 96% 50,000,000 1.2 48,350,000 97% \n50,000,000 1.2 45,650,000 91% \n64 \n\\| 28 \\| Elenderea Household Solar Installation for Busines Elendrea \n50,000,000 42 49,254,000 \\| 99% 29 \\| central II Solar Installation for business Project Central \n50,000,000 [ 1.2 46,000,000 92% 130 \\| Laropi Town Council extension of street Solar for akoma \n34,237,897 \\| 2A 32,875,106 96% 31 \\| Establishment of community woodlot at Gbalala Central \n50,000,000 2.1 0 0%", "metadata": {"headings": [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}, [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}], [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}], [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}], [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}], [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}], [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}], [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}], [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}], [{"headings_0": {"content": "P/Schoo", "page": 68, "level": 3}}, {"headings_1": {"content": "Kidi", "page": 68, "level": 1}}]], "page": 68, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pamangara", "metadata": {"headings": [{"headings_0": {"content": "pamangara", "page": 69, "level": 6}}, {"headings_1": {"content": "P/Schoo", "page": 68, "level": 3}}], "page": 69, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "32 institutional solar lighting at panyanga healthce \\| panyanga \n34,237,897 \\| 2.1 32,875,106 96% \\| 33 arego east produce buying and selling business \\| Perego East \n23,800,000 2.1 3,875,000 16% \\| parego west produce buying and selling Parego West \\| 23,800,000 2.1 12,775,000 54% ramogi central produce buying and selling Ramogi Central \\| 23,800,000 2.1 3,875,000 16% ramogi central hoticulture \nRamogi Central \\| 18,500,000 2.1 0 0% ramogi north produce buying and selling Ramogi North \n23,800,000 2.1 3,875,000 16% ramogi north cattle trading Ramogi North 23,800,000 2.1 000\\| 0 0% kendi produce buying and\\_selling Kendi \n23,800,000 \\| 2.1 75485 99% produce buying and selling business Kendi \n23,800,000 2.1 13,455,000 57% minze produce buying and selling business Minze \n23,800,000 2.1 23,412,000 98% \\| 42 onyire produce buying and selling Onyire \n23,800,000 2.1 23,485,000 99% 4 onnyireproduce buying and selling business \\| Onyire \n23,800,000 2.1 23,485,000 99% 44 afoji\\_ maize and beans production \\| afoji \n18,500,000 2.1 6,681,500 36% [45 afoji produce buying and selling \\| afoji \n23,800,000 \\| 2.1 23,485,000 99% 46 Establishment of woodlot at degraded era hill Toloro \nEstablishment of rain water tank for iriigation at Bilinyo\\_ \n50,000,000 2.1 20,360,000 41% 40,777,616 2.1 0 0% oruba women horticulture Oruba 18,500,000 2.1 3,910,000 21% oruba youth appiary project Oruba \n50 \\| kuleni youth horticulture Kuleni \n51 \\_\\| kuleni women appiary \\_", "metadata": {"headings": [{"headings_0": {"content": "pamangara", "page": 69, "level": 6}}, {"headings_1": {"content": "P/Schoo", "page": 68, "level": 3}}, [{"headings_0": {"content": "pamangara", "page": 69, "level": 6}}, {"headings_1": {"content": "P/Schoo", "page": 68, "level": 3}}], [{"headings_0": {"content": "pamangara", "page": 69, "level": 6}}, {"headings_1": {"content": "P/Schoo", "page": 68, "level": 3}}], [{"headings_0": {"content": "pamangara", "page": 69, "level": 6}}, {"headings_1": {"content": "P/Schoo", "page": 68, "level": 3}}]], "page": 69, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kuleni", "metadata": {"headings": [{"headings_0": {"content": "Kuleni", "page": 69, "level": 1}}, {"headings_1": {"content": "pamangara", "page": 69, "level": 6}}], "page": 69, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "52 \\| erepi west palida produce buying and selling \\_\\| Erepi West 53 indri horticulture \n\\| indri \n54 erepi lohwa produce buying and selling \\| erepi lohwa 55 erepi lohwa appiary \n\\| erepi lohwa 56 erepi west palida horticulture \n\\| erepi west palida 57 Establishment of institutional woodlot and fruit o Gbari \n58 Establishnment of communnity woodlot at itialo ITIALO \n59 Establishnment of communnity woodlot at ramoji Ramoji \nduf \n60 Establishment of community woodlot at nzera Nzerea north", "metadata": {"headings": [{"headings_0": {"content": "Kuleni", "page": 69, "level": 1}}, {"headings_1": {"content": "pamangara", "page": 69, "level": 6}}, [{"headings_0": {"content": "Kuleni", "page": 69, "level": 1}}, {"headings_1": {"content": "pamangara", "page": 69, "level": 6}}], [{"headings_0": {"content": "Kuleni", "page": 69, "level": 1}}, {"headings_1": {"content": "pamangara", "page": 69, "level": 6}}], [{"headings_0": {"content": "Kuleni", "page": 69, "level": 1}}, {"headings_1": {"content": "pamangara", "page": 69, "level": 6}}]], "page": 69, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "north", "metadata": {"headings": [{"headings_0": {"content": "north", "page": 69, "level": 1}}, {"headings_1": {"content": "Kuleni", "page": 69, "level": 1}}], "page": 69, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "65 \n18,500,000 2.1 17,910,000 97% 18,500,000 2.1 3,910,000 21% 18,500,000 \\| 2.1 17,270,000 93% 23,800,000 \\| 2.1 12,755,000 \\| 54% 18,500,000 \\| 2.1 3,910,000 \\| 21% 23,800,000 2.1 12,755,000 54% 18,500,000 2.1 17,910,000 97% 18,500,000 2.1 16,204,000 88% 50,000,000 2.1 0 0% 49,160,000 2.1 8,930,000 18% 49,160,000 2.1 41,730,000 85% \n49,160,000 \\| Zz 41,822,000 85% \n61 Panyewe Motorized borehole for Fruits and Panyewe Vegetab \n62 Itialo Village Revolving Fund \n63 Indridri Trading Center Solar Installation for bu INDRIDRI \n64 Establishment of Communnity woodlot and fruit Munu East Munu", "metadata": {"headings": [{"headings_0": {"content": "north", "page": 69, "level": 1}}, {"headings_1": {"content": "Kuleni", "page": 69, "level": 1}}, [{"headings_0": {"content": "north", "page": 69, "level": 1}}, {"headings_1": {"content": "Kuleni", "page": 69, "level": 1}}], [{"headings_0": {"content": "north", "page": 69, "level": 1}}, {"headings_1": {"content": "Kuleni", "page": 69, "level": 1}}], [{"headings_0": {"content": "north", "page": 69, "level": 1}}, {"headings_1": {"content": "Kuleni", "page": 69, "level": 1}}]], "page": 69, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "orch", "metadata": {"headings": [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}], "page": 70, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "West Establishment of institutional woodlot and fetchin Maringu East 66 Restoration of degraded Lake Lefori and Gbalala Masaloa East we \n55,160,000 2.1 40,638,000 74% \n55,900,000 2.1 0 0% 34,237,897 2.1 2,061,000 \\| 6% 50,000,000 2.1 22,500,000 45% \n112,000,000 50,400,000 45% 110,672,181 2.1 0 0% \npamulu east goat trading Pamulu East 23,800,000 2.1 1,934,000 8% paloburi goat trading Paloburi 23,800,000 1,190,000 5% 2. \npaloburi\\_ women appia Paloburi 18,500,000 2.1 925,000 5% awole youth produce buying and selling Awaole \npamulu east horticulture \nChinyi East \ncinyi east produce buying and selling Chinyi East \ncinyi west women hoticulture Chinyi West", "metadata": {"headings": [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}, [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}], [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}], [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}], [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}]], "page": 70, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23,800,000 2.1 12,175,000 51% 18,500,000 2.1 3,225,000 17% 23,800,000 2.1 12,967,000 \n18,500,000 2.1 3,385,000 \nori youth appiary project Chinyi West 18,500,000 2.1 3,070,000 \\| 75 ori women appiary \nOri 18,500,000 2.1 2,345,000 \n76 Establishment of animal dam at Pamoyo for Pamoyi \nIrrigati \ncinyi east produce buying and selling business CINYI EAST \n78 Besia youth metal fabrication besia \n79 Besia produce buying and selling besia \n80 Ejepaku Market Solar Installation for business celecelea east \n81 installation of street light at celecelea stadium celecelea east \n82 Establishment of institutional woodlot at at illi celecelea east \ncentral I produce buying and selling central I \nrotection of cultural sites/forest (enrichiment p central I \n85 Alenderea Market Solar Insatallation for bussines elenderea \n86 parego west hoticulture \nparego west \n54,285,665 2.1 0 \n23,800,000 2.1 12,375,000 52% \\| 23,800,000 2.1 22,837,000 96% \\| 23,800,000 2.1 23,415,000 98% \\| 34,237,897 2.1 32,504,108 95% 34,237,897 32,451,350 95% 50,000,000 20,160,000 40% 23,800,000 4,325,000 18% 2. \n110,672,181 2.1 44,268,873 40% 34,237,897 2.1 33,749,108 99% 18,500,000 2.1 3,910,000 21% 87 Parego East Village Revolving Fund Perego East 55,500,000 0 0% 88 Parego West Village Revolving Fund Parego West \nRamogi Central Village Revolving Fund Ramogi Central \nKULENI VILAGE REVOLVING FUND Kuleni \nerepi west palida village revolving fund erepi west palida \nRamogi North Village Revolving Fund Ramogi North \n66 \n55,500,000 2.2 0 0% 55,500,000 2.2 0 0% 18,500,000 2.2 0 0% 18,500,000 2.2 0 0% 55,500,000 2.2 0 0%", "metadata": {"headings": [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}, [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}], [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}], [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}], [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}]], "page": 70, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| 93 Household Fuel Efficient Stoves (FES) for Gbalala\\_\\| Gbalala East \\| 94 Establishment ofcommunity woodlot and fruit Pamoti West \norchar \n95 Establishment of institutional solar installation Pamoti \n96 Establishment of community woodlot and fruit Kolokolo \norcha \n\\| 97 Establishment of institutional solar installation Minze \n98 Cook stoves for Patient Kitchen and HCIII Staff Minze \nQu \n99 Institutional Solar lighting at Gbalala H/C II Minze \n100\\_\\_\\| Establishment of street light at afoji market for afoji \n101 Establishment of street light at itia for business \\| afoji \n102 Establishment of commercial nursery tree at at Oyajo \noya \n103 Logoba Micro dam for Irrigation & Livestock Logoba", "metadata": {"headings": [{"headings_0": {"content": "orch", "page": 70, "level": 1}}, {"headings_1": {"content": "north", "page": 69, "level": 1}}], "page": 71, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prodcu", "metadata": {"headings": [{"headings_0": {"content": "Prodcu", "page": 71, "level": 1}}, {"headings_1": {"content": "orch", "page": 70, "level": 1}}], "page": 71, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "104 \\| Establishment of street light at ramogindu trading Oruba 105 Establishment of community woodlot and fruit Erepi East", "metadata": {"headings": [{"headings_0": {"content": "Prodcu", "page": 71, "level": 1}}, {"headings_1": {"content": "orch", "page": 70, "level": 1}}], "page": 71, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ochar", "metadata": {"headings": [{"headings_0": {"content": "ochar", "page": 71, "level": 1}}, {"headings_1": {"content": "Prodcu", "page": 71, "level": 1}}], "page": 71, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 106 Establishment of woodlot at Goopi p/s institutiona\\_\\| Pamonye \\| 107 EREPI LOHWA VILLAGE REVOLVING FUND \\| Lokwa 108 Household solar installation for business at cecel Cecelogo 109 Establishment of street light at Erepi trading cen Erepi East 110 Households Cook stoves for Erepi Trading Center Erepi East Co \n29,716,273 3.1 0 0% 54,285,664 3.1 42,338,265 78% = \n54,285,664 3.1 52,771,348 97% 54,285,664 3.1 21,714,266 Foot 40% 30,000,000 3.1 90% 30,000,000 3.1 0 0% \n30,000,000 3.1 27,000,000 \\| 90% 54,285,664 3.1 49,107,097 90% 54,285,664 3.1 52,871,297 97% 54,285,664 3.1 43,488,249 80% \n54,285,664 3.1 33,657,112 62% \n54,285,664 3.1 27,907,115 51% 54,285,664 3.1 28,799,949 53% 54,285,664 3.1 37,435,549 \\|\\_ 69% 18,500,000 3.1 0 0% 54,285,664 3.1 49,571,098 91% 30,000,000 3.1 0 0% 30,000,000 3.1 0 0% \n111 \\_\\| Establishment of woodlot at kweyo p/s institutiona Kweyo \n54,285,664 3.1 37,673,566 69% 112 Establishment ofcommunity woodlot and fruit Gwere gaji \norchad \\_ = \nas 64 [38 30,345,610 56% 113 Elegu Micro dam for Irrigation & Livestock Product Oruba \n54,285,664 3.1 33,687,113 62% 114 Establishment of woodlot at lefori s/c HQ institut Coloa west \n58,628,517 3.1 41,044,265 70% 115 Establishment of tanibazisi community woodlot Egule \nand \n\\| 116 Establishment of commercial nursery tree at Munu", "metadata": {"headings": [{"headings_0": {"content": "ochar", "page": 71, "level": 1}}, {"headings_1": {"content": "Prodcu", "page": 71, "level": 1}}, [{"headings_0": {"content": "ochar", "page": 71, "level": 1}}, {"headings_1": {"content": "Prodcu", "page": 71, "level": 1}}], [{"headings_0": {"content": "ochar", "page": 71, "level": 1}}, {"headings_1": {"content": "Prodcu", "page": 71, "level": 1}}], [{"headings_0": {"content": "ochar", "page": 71, "level": 1}}, {"headings_1": {"content": "Prodcu", "page": 71, "level": 1}}], [{"headings_0": {"content": "ochar", "page": 71, "level": 1}}, {"headings_1": {"content": "Prodcu", "page": 71, "level": 1}}], [{"headings_0": {"content": "ochar", "page": 71, "level": 1}}, {"headings_1": {"content": "Prodcu", "page": 71, "level": 1}}], [{"headings_0": {"content": "ochar", "page": 71, "level": 1}}, {"headings_1": {"content": "Prodcu", "page": 71, "level": 1}}]], "page": 71, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "munu", "metadata": {"headings": [{"headings_0": {"content": "munu", "page": 71, "level": 3}}, {"headings_1": {"content": "ochar", "page": 71, "level": 1}}], "page": 71, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 117 Establishment of Communnity woodlot and fruit Maringu west", "metadata": {"headings": [{"headings_0": {"content": "munu", "page": 71, "level": 3}}, {"headings_1": {"content": "ochar", "page": 71, "level": 1}}], "page": 71, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "orch", "metadata": {"headings": [{"headings_0": {"content": "orch", "page": 71, "level": 1}}, {"headings_1": {"content": "munu", "page": 71, "level": 3}}], "page": 71, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58,628,517 3.1 29,449,665 50% 58,628,517 3.1 u 0 0% 58,628,517 3.1 22,308,265 38% \n67 \n118 Gwere waste management facility \n\\| Gwere West \\| 58,628,517 3.1 48,103,510 82% 119 Establishment of woodlot and fruit orchard at Gwere West \ngwe \n120 Establishment of solar lighting at Cohwe H/C II Chokwe \n121 Household Fuel Efficient Stoves (FES) for Cohwe Chokwe", "metadata": {"headings": [{"headings_0": {"content": "orch", "page": 71, "level": 1}}, {"headings_1": {"content": "munu", "page": 71, "level": 3}}, [{"headings_0": {"content": "orch", "page": 71, "level": 1}}, {"headings_1": {"content": "munu", "page": 71, "level": 3}}], [{"headings_0": {"content": "orch", "page": 71, "level": 1}}, {"headings_1": {"content": "munu", "page": 71, "level": 3}}], [{"headings_0": {"content": "orch", "page": 71, "level": 1}}, {"headings_1": {"content": "munu", "page": 71, "level": 3}}]], "page": 71, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "H/", "metadata": {"headings": [{"headings_0": {"content": "H/", "page": 72, "level": 3}}, {"headings_1": {"content": "orch", "page": 71, "level": 1}}], "page": 72, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "122 Establishment of street light at Masaloa trading c\\_\\| Masaloa East \n123 Establishment of green valley community woodlot Cohwe \nan \n124 Ajunde Micro dam for Irrigation & Livestock Ajunde \nProdcu \nestablishment of street light at eremi trading cen Eremi Trading Center Establishment of commercial nursery tree at eremi Eremi Trading Center Establishment of woodlot institutional woodlot at Abeso \ncinyi west youth appiary project Pamoyi Establishment of community woodlot and fruit awole \nochar \n130 At pamoyi Micro dam for Irrigation & Livestock Pamoyi \nPro \n131 ADUA PRODUCE BUYING ANSD SELLING adua village \n132 Establishment of 10 stance vip eco san latrine for besia \n133 Construction of Girl friendly toilet at besia Prim besia \n134 Estblishment of 10 stance VIP eco san latrine for besia \n135 Establishment of street light at Onoma road for bu Edua \n136 Households cook stoves for Onama road Business Edua \nTra \nEstablishement of commercial Nursery bed Aruju Establishement of waste management facility at Aruju \nmaterals trading Police Establishment of street light at MTC road for busi Central II Households Cook stoves for MTC Road Business Central II", "metadata": {"headings": [{"headings_0": {"content": "H/", "page": 72, "level": 3}}, {"headings_1": {"content": "orch", "page": 71, "level": 1}}, [{"headings_0": {"content": "H/", "page": 72, "level": 3}}, {"headings_1": {"content": "orch", "page": 71, "level": 1}}]], "page": 72, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Trade", "metadata": {"headings": [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], "page": 72, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Establishment of fish pond at metu quarter Metu Quarter \\| 143 Establishement of nursery bed at metu quarter Metu Quarter \n68 \n58,628,517 3.1 22,308,265 38% \n28,788,463 3.1 27,348,616 95% 28,788,463 0 0% \n65,142,797 3. 61,278,556 \\| 94% 58,628,517 3.1 23,387,541 40% \n58,628,517 3.1 0 0% \n54,285,664 3.1 52,391,380 54,285,664 3.1 764,283 1% 54,285,664 3.1 22,278,549 41% 18,500,000 15,517,000 84% 3. \n54,285,664 3.1 22,478,548 41% \n54,285,664 3.1 3,654,000 7% \n23,800,000 3.1 23,109,000 55,836,683 3.1 43,581,513 78% 55,836,683 3.1 41,877,513 75% 55,836,683 3.1 41,877,513 75% 28,788,461 \\| 3.1 25,909,614 90% 28,788,461 3.1 0 0% \n55,836,683 3.1 46,974,777 \\| 84% 55,836,683 3.1 41,877,518 75% \n23,800,000 3.1 23,420,000 \\| 98% 28,788,461 3.1 25,909,614 28,788,461 3.1 0 \n55,836,683 3.1 39,085,678 55,836,683 3.1 32,618,743 \n144 \\| Establishment ofwoodlot and fruit orchard at parego west", "metadata": {"headings": [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}, [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}], [{"headings_0": {"content": "Trade", "page": 72, "level": 1}}, {"headings_1": {"content": "H/", "page": 72, "level": 3}}]], "page": 72, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mada", "metadata": {"headings": [{"headings_0": {"content": "mada", "page": 73, "level": 1}}, {"headings_1": {"content": "Trade", "page": 72, "level": 1}}], "page": 73, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "145 \\_\\| Opiro Micro dam for Irrigation & Livestock Prodcut \\| Opiro \n\\| 146 Establishment of woodlot at lama primary schoool Lama \ni \n147 Solar Irrigation system for Nusery Lama 148 establishment of woodlot\\_livefencing and fruit or Eria Central 149 establishment of community woodlot at era Toloro", "metadata": {"headings": [{"headings_0": {"content": "mada", "page": 73, "level": 1}}, {"headings_1": {"content": "Trade", "page": 72, "level": 1}}], "page": 73, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "degraded", "metadata": {"headings": [{"headings_0": {"content": "degraded", "page": 73, "level": 1}}, {"headings_1": {"content": "mada", "page": 73, "level": 1}}], "page": 73, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 150 Alegu Micro dam for Irrigation & Livestock Product \\| Elegu \n151 Establishment of community woodlot and fruit Gwere gaji orcha \n152 Establishment of commercial nursery tree at eremi Aringa East \n153 Establishment of Commercial Nursery Tree at EREMI TRADING Aringa \nCENTER \n154 Establishement of commercial Nursery bed at Aruju \nAruju \n155 Establishement of commercial Nursery bed at Aruju", "metadata": {"headings": [{"headings_0": {"content": "degraded", "page": 73, "level": 1}}, {"headings_1": {"content": "mada", "page": 73, "level": 1}}], "page": 73, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ariju", "metadata": {"headings": [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}], "page": 73, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "156 Construction of OPD, two blocks of drainable latri Lama \n157 Establishment of street light at eremi trading cen EREMI TRADING CENTER \n54,285,664 3.1 21,959,266 40% \n54,285,664 3.1 22,899,265 42% 54,285,664 3.1 \\| 69% 56,000,000 5.1 0 0% 50,000,000 5.1 0 0% 62,936,972 5.1 0 0% \n54,285,664 5.1 0 0% 54,285,664 5.1 0 0% \n54,285,664 5.1 rn 0% 50,000,000 5.1 0 0% \n50,000,000 5.1 34,322,743 69% \n50,000,000 5.1 0 0% : 540,000,000 6.1 463,958,566 86% 54,285,664 6.1 0 0% \n\\| 158 \\| Construction of 4 class room blocks with staff roo \\| Masaloa East \n405,000,000 \\| 7.1 \n0 0% \\| \\| 7,669,395,874 \\| 3,711,874,535 48% \n69 \nOpening Total Closing Total Total Total Account Receipts Account payments Disbursements bank balance (Credits) Balance \n[ 1048765 Ebwea-Lefori PDM Sacco 7,105,909 100,000,000 93,269,018", "metadata": {"headings": [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}, [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}], [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}], [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}], [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}], [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}], [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}], [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}], [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}], [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}], [{"headings_0": {"content": "Ariju", "page": 73, "level": 8}}, {"headings_1": {"content": "degraded", "page": 73, "level": 1}}]], "page": 73, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Loans) (UGX) charges", "metadata": {"headings": [{"headings_0": {"content": "(Loans) (UGX) charges", "page": 74, "level": 8}}, {"headings_1": {"content": "Ariju", "page": 73, "level": 8}}], "page": 74, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13,850,000 148,343 2 \\| 1048767 \\| Besia-Moyo T/CPDM Sacco \\| 7,105,909 100,000,000 78,120,361 29,129,139 28,850,000 279,139 \\| 3 \\| 1048768 \\| Gbalala-Laropi PDM Sacco 7,105,909 100,000,000 77,100,748 30,161,441 30,000,000 161,441 \\| 4 1048778 Logoba-Moyo PDM Sacco 7,105,909 100,000,000 75,161,735 32,104,675 31,800,000 304,675 5 1048779 Pajakiri-Otce PDM Sacco 7,105,909 100,000,000 91,080,539 16,178,816 16,050,000 128,816 6 1048871 Celecelea-Moyo T/C PDM Sacco 7,105,909 100,000,000 78,210,248 29,036,059 28,900,000 136,059 7 1048952 Ayipe-Metu PDM Sacco 7,105,909 100,000,000 80,025,342 27,245,546 27,000,000 245,546 8 1048953 Chinyi-Dufile PDM Sacco 7,105,909 100,000,000 76,299,933 30,949,179 30,700,000 249,179 9 1049067 Ramogi-Aluru PDM Sacco 7,105,909 100,000,000 92,858,240 14,395,823 14,300,000 95,823 10 1049098 Arra-Dufile PDM Sacco 7,105,909 100,000,000 82,994,309 24,111,600 23,900,000 211,600 11 1049100 \\_\\| Idrimari-Laropi PDM Sacco 7,105,909 100,000,000 76,473,922 30,789,001 30,600,000 189,001 1049101 Idijo-Laropi T/C PDM Sacco 7,105,909 100,000,000 77,863,555 29,413,613 29,200,000 213,613 1048762 Khidi-Laropi PDM Sacco 7,105,909 100,000,000 79,063,955 30,003,655 29,800,000 203,655 1048763 Ayiro-Metu PDM Sacco 7,105,909 100,000,000 93,620,708 13,643,934 13,450,000 193,934 1048764 Opi- Moyo PDM Sacco \n7,105,909 100,000,000 82,717,621 24,528,185 24,360,000 168,185 16 \\| 1048766 Laropi-Laropi PDM Sacco 7,105,909 100,000,000 77,113,949 31,163,771 31,000,000 163,771 17\\_ \\| 1048780 Pamoyi-Otce PDM Sacco 7,105,909 100,000,000 84,830,225 22,439,585 22,300,000 139,585 18 \\| 1048781 Coloa-Lefori T/C PDM Sacco 7,105,909 100,000,000 84,375,741", "metadata": {"headings": [{"headings_0": {"content": "(Loans) (UGX) charges", "page": 74, "level": 8}}, {"headings_1": {"content": "Ariju", "page": 73, "level": 8}}], "page": 74, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22,600,000 279,911", "metadata": {"headings": [{"headings_0": {"content": "22,600,000 279,911", "page": 74, "level": 3}}, {"headings_1": {"content": "(Loans) (UGX) charges", "page": 74, "level": 8}}], "page": 74, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19 \\| 1048782 Amuri-Dufile PDM Sacco 7,105,909 100,000,000 \\_77,337,948 29,936,242 29,700,000 236,242 20 1048783 Pameri-Metu PDM Sacco 7,105,909 100,000,000 99,194,909 \nPamujo-Metu PDM Sacco 7,105,909 100,000,000 86,676,983 20,584,306 20,400,000 184,306 22 1048785 Masaloa-Lefori PDM Sacco 7,105,909 100,000,000 86,729,257 20,544,737 20,400,000 144,737 23 1048786 Meria-Laropi T/C PDM Sacco 7,105,909 100,000,000 74,073,183 33,183,459 33,000,000 183,459 24 1048787 Elenderea-Moyo T/C PDM Sacco 7,105,909 100,000,000 78,749,808 29,528,217 29,300,000 228,217 1048788 Vura-Moyo PDM Sacco 7,105,909 100,000,000 77,792,446 29,483,935 29,200,000 283,935 1048789 Eremi-Otce PDM Sacco 7,105,909 100,000,000 90,506,805 16,767,216 16,650,000 117,216 \\|", "metadata": {"headings": [{"headings_0": {"content": "22,600,000 279,911", "page": 74, "level": 3}}, {"headings_1": {"content": "(Loans) (UGX) charges", "page": 74, "level": 8}}], "page": 74, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "metadata": {"headings": [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}], "page": 74, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28 1048868 \\| Erepi-Metu PDM Sacco \\|\\_\\_7,105,909 100,000,000 86,825,664 20,444,191 20,300,000 144,191 \\| 1048870 Gwere-Lefori PDM Sacco \\| 7,105,909 100,000,000 85,610,964 21,666,979 21,500,000 166,979 \n70 \n30 1048931 Ebihwa-Aluru PDM Sacco 7,105,909 100,000,000 \\| 92,841,067 14,409,027 14,300,000 109,027 31 1048932 Central-Moyo T/C PDM Sacco 7,105,909 100,000,000 \\| 79,106,560 28,136,820 27,900,000 236,820 32 1048933 Lea-Metu PDM Sacco \n7,105,909 100,000,000 \\| 91,352,393 15,921,849 15,800,000 121,849 33 1048934 Lebubu-Dufile PDM Sacco 7,105,909 100,000,000 \\| 79,960,466 27,305,745 27,100,000 205,745 34 1048949 Abeso-Otce PDM Sacco 7,105,909 100,000,000 \\| 94,374,904 12,903,998 12,800,000 103,998 35 1048950 Aluru-Aluru PDM Sacco \n\\| 36 1048951 Alimo-Otce PDM Sacco \n100,000,000 \\| 87,729,362 19,528,609 19,400,000 128,609 7,105,909 100,000,000 \\| 89,430,238 18,823,352 18,700,000 123,352 37 1048954 Maringu-Lefori T/C PDM Sacco 7,105,909 100,000,000 85,364,789 21,898,213 21,700,000 198,213 38 1049034 Central- Laropi T/C PDM Sacco \n79,749,462 28,501,097 28,300,000 \\| 201,097 \\| 39 1049096 Panyanga-Laropi PDM Sacco 7,105,909 100,000,000 79,392,205 27,870,757 27,700,000 \\| 170,757 \\| 40 1049097 Akka-Dufile PDM Sacco \n7,105,909 \\| 100,000,000 77,885,184 29,370,754 29,100,000 270,754 41 1049102 Nzerea-Dufile PDM Sacco 7,105,909 \\| 100,000,000 85,885,539 21,374,905 21,200,000 174,905 42 1049103 Dufile(Indridri)-Dufile PDM 7,105,909 \\| 100,000,000 84,298,448 23,477,271 23,300,000 177,271 43 \"1049123 1049104 Munu-Lefori PDM Sacco 7,105,909 100,000,000 93,340,514 14,435,900 14,300,000 135,900 44 \nEria-Moyo PDM Sacco \n7,105,909 100,000,000 \\| 95,874,242 11,381,470 11,290,000 91,470 45 1049124 Lea-Aluru PDM Sacco \\| 7,105,909 100,000,000 \\| 76,381,388 30,875,672 30,600,000 275,672 Grand Total \n\\| 319,765,905 4,500,000,000 \\| 3,795,163,253 \\| 1,039,325,404 1,031,250,000 8,075,404 \n71 \nNo of Enterprise groups in \nNo of Enterprise groups that \nNo. Enterprise groups that", "metadata": {"headings": [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}, [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}], [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}], [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}], [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}], [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}], [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}], [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}], [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}], [{"headings_0": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, {"headings_1": {"content": "22,600,000 279,911", "page": 74, "level": 3}}]], "page": 74, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 76, "level": 1}}, {"headings_1": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Abeso Parish lwlElolulniowiniolRlaol5lolaluiuiu \\|O;BRIO/O/Fe 4 \nI\\_ aligned to flagship project \ndidn\u2019t align \n2 Afoji Parish \n5 \n3 Akka Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 76, "level": 1}}, {"headings_1": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}, [{"headings_0": {"content": "Parish", "page": 76, "level": 1}}, {"headings_1": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}], [{"headings_0": {"content": "Parish", "page": 76, "level": 1}}, {"headings_1": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}], [{"headings_0": {"content": "Parish", "page": 76, "level": 1}}, {"headings_1": {"content": "27 1048866 | Afoji-Moyo PDM Sacco [ 7,105,909 100,000,000 97,518,376 9,725,966 9,650,000 75,966 |", "page": 74, "level": 3}}]], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ 5", "metadata": {"headings": [{"headings_0": {"content": "[ 5", "page": 76, "level": 4}}, {"headings_1": {"content": "Parish", "page": 76, "level": 1}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Alimo parish \n2 \n5 Aluru Parish \n1 \n6 Amuri Parish", "metadata": {"headings": [{"headings_0": {"content": "[ 5", "page": 76, "level": 4}}, {"headings_1": {"content": "Parish", "page": 76, "level": 1}}, [{"headings_0": {"content": "[ 5", "page": 76, "level": 4}}, {"headings_1": {"content": "Parish", "page": 76, "level": 1}}], [{"headings_0": {"content": "[ 5", "page": 76, "level": 4}}, {"headings_1": {"content": "Parish", "page": 76, "level": 1}}]], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BIRR] 9", "metadata": {"headings": [{"headings_0": {"content": "BIRR] 9", "page": 76, "level": 1}}, {"headings_1": {"content": "[ 5", "page": 76, "level": 4}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| \n7 Arra parish \n7 \n8 AYIPE PARISH \n13 \n9 AYIRO\\_ PARISH", "metadata": {"headings": [{"headings_0": {"content": "BIRR] 9", "page": 76, "level": 1}}, {"headings_1": {"content": "[ 5", "page": 76, "level": 4}}, [{"headings_0": {"content": "BIRR] 9", "page": 76, "level": 1}}, {"headings_1": {"content": "[ 5", "page": 76, "level": 4}}], [{"headings_0": {"content": "BIRR] 9", "page": 76, "level": 1}}, {"headings_1": {"content": "[ 5", "page": 76, "level": 4}}], [{"headings_0": {"content": "BIRR] 9", "page": 76, "level": 1}}, {"headings_1": {"content": "[ 5", "page": 76, "level": 4}}]], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|W&lur", "metadata": {"headings": [{"headings_0": {"content": "|W&lur", "page": 76, "level": 3}}, {"headings_1": {"content": "BIRR] 9", "page": 76, "level": 1}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 BESIA IN\\| \n11 CELECELEA \\|WIN [W]e 12 Central ward \n13 Chinyi Parish \n\\| 14 COLOA JB] \\|", "metadata": {"headings": [{"headings_0": {"content": "|W&lur", "page": 76, "level": 3}}, {"headings_1": {"content": "BIRR] 9", "page": 76, "level": 1}}, [{"headings_0": {"content": "|W&lur", "page": 76, "level": 3}}, {"headings_1": {"content": "BIRR] 9", "page": 76, "level": 1}}], [{"headings_0": {"content": "|W&lur", "page": 76, "level": 3}}, {"headings_1": {"content": "BIRR] 9", "page": 76, "level": 1}}], [{"headings_0": {"content": "|W&lur", "page": 76, "level": 3}}, {"headings_1": {"content": "BIRR] 9", "page": 76, "level": 1}}]], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTE", "metadata": {"headings": [{"headings_0": {"content": "INTE", "page": 76, "level": 3}}, {"headings_1": {"content": "|W&lur", "page": 76, "level": 3}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[15 Dufile- Indridri", "metadata": {"headings": [{"headings_0": {"content": "INTE", "page": 76, "level": 3}}, {"headings_1": {"content": "|W&lur", "page": 76, "level": 3}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IBINININIBIN |", "metadata": {"headings": [{"headings_0": {"content": "IBINININIBIN |", "page": 76, "level": 4}}, {"headings_1": {"content": "INTE", "page": 76, "level": 3}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 16 Ebihwa Parish \nIN \\| \n\\| 17 EBWEA PARISH \n\\| 18 ELENDEREA AIR", "metadata": {"headings": [{"headings_0": {"content": "IBINININIBIN |", "page": 76, "level": 4}}, {"headings_1": {"content": "INTE", "page": 76, "level": 3}}, [{"headings_0": {"content": "IBINININIBIN |", "page": 76, "level": 4}}, {"headings_1": {"content": "INTE", "page": 76, "level": 3}}], [{"headings_0": {"content": "IBINININIBIN |", "page": 76, "level": 4}}, {"headings_1": {"content": "INTE", "page": 76, "level": 3}}]], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INI |", "metadata": {"headings": [{"headings_0": {"content": "INI |", "page": 76, "level": 3}}, {"headings_1": {"content": "IBINININIBIN |", "page": 76, "level": 4}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| 19 Eremi Parish", "metadata": {"headings": [{"headings_0": {"content": "INI |", "page": 76, "level": 3}}, {"headings_1": {"content": "IBINININIBIN |", "page": 76, "level": 4}}, [{"headings_0": {"content": "INI |", "page": 76, "level": 3}}, {"headings_1": {"content": "IBINININIBIN |", "page": 76, "level": 4}}]], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JOIN |", "metadata": {"headings": [{"headings_0": {"content": "JOIN |", "page": 76, "level": 3}}, {"headings_1": {"content": "INI |", "page": 76, "level": 3}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EREPI PARISH wg 21 Eria Parish", "metadata": {"headings": [{"headings_0": {"content": "JOIN |", "page": 76, "level": 3}}, {"headings_1": {"content": "INI |", "page": 76, "level": 3}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IRI IN", "metadata": {"headings": [{"headings_0": {"content": "IRI IN", "page": 76, "level": 3}}, {"headings_1": {"content": "JOIN |", "page": 76, "level": 3}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22 Gbalala ww JCOUTIWOINIRININIJEIN 23 GWERE IN \n24 Idijo Ward www IE \\| 25 Idrimari", "metadata": {"headings": [{"headings_0": {"content": "IRI IN", "page": 76, "level": 3}}, {"headings_1": {"content": "JOIN |", "page": 76, "level": 3}}, [{"headings_0": {"content": "IRI IN", "page": 76, "level": 3}}, {"headings_1": {"content": "JOIN |", "page": 76, "level": 3}}]], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INI", "metadata": {"headings": [{"headings_0": {"content": "INI", "page": 76, "level": 3}}, {"headings_1": {"content": "IRI IN", "page": 76, "level": 3}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 26 Kidhi Ward \n\\| 27 Laropi parish w INOIDIF 28 LEA PARISH", "metadata": {"headings": [{"headings_0": {"content": "INI", "page": 76, "level": 3}}, {"headings_1": {"content": "IRI IN", "page": 76, "level": 3}}, [{"headings_0": {"content": "INI", "page": 76, "level": 3}}, {"headings_1": {"content": "IRI IN", "page": 76, "level": 3}}]], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "||", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 76, "level": 3}}, {"headings_1": {"content": "INI", "page": 76, "level": 3}}], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "29 Lebubu Parish \n30 Logoba wwl5 \n31 MARINGU NIN FIR 32 MASALOA \\| \n72 \n33 Meria ward Go IN nn MUNU Go SIWIADININ\\|WIO/N]WIN\\|/R \n35 Nzerea Parish", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 76, "level": 3}}, {"headings_1": {"content": "INI", "page": 76, "level": 3}}, [{"headings_0": {"content": "||", "page": 76, "level": 3}}, {"headings_1": {"content": "INI", "page": 76, "level": 3}}], [{"headings_0": {"content": "||", "page": 76, "level": 3}}, {"headings_1": {"content": "INI", "page": 76, "level": 3}}], [{"headings_0": {"content": "||", "page": 76, "level": 3}}, {"headings_1": {"content": "INI", "page": 76, "level": 3}}]], "page": 76, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N07]", "metadata": {"headings": [{"headings_0": {"content": "N07]", "page": 77, "level": 3}}, {"headings_1": {"content": "||", "page": 76, "level": 3}}], "page": 77, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 Opi \n37 Pajakiri Parish \nUT\\} 38 PAMERI PARISH \n01) 39 Pamoyi Parish \n[UT] 40 PAMUJO PARISH \n\\| 41 Panyanga parish", "metadata": {"headings": [{"headings_0": {"content": "N07]", "page": 77, "level": 3}}, {"headings_1": {"content": "||", "page": 76, "level": 3}}], "page": 77, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "G9", "metadata": {"headings": [{"headings_0": {"content": "G9", "page": 77, "level": 1}}, {"headings_1": {"content": "N07]", "page": 77, "level": 3}}], "page": 77, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42 Ramogi Parish \nO \n43 Vura Parish \nOV] \nGrand Total N Be N \neh ul \n73 \nAppendix 15: PRF Beneficiaries \nApplicants Sub-county Parish Enterprise group Gender Loan Amount Was Is (UGX) beneficiary Insurance vetted?", "metadata": {"headings": [{"headings_0": {"content": "G9", "page": 77, "level": 1}}, {"headings_1": {"content": "N07]", "page": 77, "level": 3}}, [{"headings_0": {"content": "G9", "page": 77, "level": 1}}, {"headings_1": {"content": "N07]", "page": 77, "level": 3}}], [{"headings_0": {"content": "G9", "page": 77, "level": 1}}, {"headings_1": {"content": "N07]", "page": 77, "level": 3}}]], "page": 77, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Required", "metadata": {"headings": [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}], "page": 78, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Konyio Mary Laropi S/C Idrimari Arivuruku vegetable group Female 1,000,000 No \nMaliama Felista Laropi S/C Idrimari Arivuruku vegetable group Female 1,000,000 No \n3 Asienzo Rebecca Laropi S/C Idrimari Arivuruku vegetable group Female 800,000 No \n4 Inza Zackary Laropi S/C Idrimari Arivuruku vegetable group Male 1,000,000 No \n5 Ojaba Victoria Laropi S/C Idrimari Arivuruku vegetable group Female 700,000 No \n6 Malicia Comfort Laropi S/C Idrimari Arivuruku vegetable group Female 1,000,000 No \n7 Chandia Alice Laropi S/C Idrimari Arivuruku vegetable group Female 1,000,000 No \n8 Tiondi John Bosco Laropi S/C Idrimari Arivuruku vegetable group Male 1,000,000 No Yes 9 Adraako Alice Laropi S/C Idrimari Arivuruku vegetable group Female 400,000 No Yes 10 Inyaa Juliet Laropi S/C Idrimari Arivuruku vegetable grou Female 800,000 No Yes 11 Riria Rose Laropi S/C Idrimari Arivuruku vegetable group Female 500,000 No \nKinyaa Grace Laropi S/C Idrimari Arivuruku vegetable group Female 500,000 No \nDricia Nataline Laropi S/C Idrimari Arivuruku vegetable group Female 500,000 No \n14 Moludi Gilbert Laropi S/C Idrimari Arivuruku vegetable grou Male 1,000,000 No \nInzama Zacheyo Laropi S/C Idrimari Amada Fishin \n1,000,000 No \nAmoko Wilson Laropi S/C Idrimari Amada Fishing group Male 1,000,000 No \nMadrama Francis Laropi S/C Idrimari Amada Fishing group Male 1,000,000 No \n18 Masudio Dominica Laropi S/C Idrimari Amada Fishing group \nFemale 1,000,000 No \nVuzaa Santina Laropi S/C Idrimari Amada Fishing group Female 800,000 No \nTarapke Grace Laropi S/C Idrimari Amada Fishing group Female 1,000,000 No \nAmoko William Laropi S/C Idrimari Amada Fishing group \\_ Male 1,000,000 No Yes Laropi S/C Idrimari Amada Fishing group Female 1,000,000 No Yes 23 Unzimai Samuel Laropi S/C Idrimari Amada Fishing group Male 1,000,000 No Yes 24 Ingavure Patrick Laropi S/C Idrimari Amada Fishing group Male 1,000,000 No Yes Draunzi Simon Laropi S/C Idrimari \\| Amada Fishing group Male 500,000 No \nMawadri Isaac Laropi S/C Idrimari \\| Amaridru Goat rearing Male 700,000 No \n27 \\| Otiku Martin Laropi S/C Idrimari \\| Amaridru Goat rearing \n1,000,000 No \n\\| Abio Stella \nLaropi S/C\\_ \\| Idrimari \\| Amaridru Goat rearing \n1,000,000 No \nAdrupio Jackline LaropiS/C\\_\\_\\| Idrimari Amaridru Goat rearin \n600,000 No \nIzale Christopher \\| Laropi S/C Idrimari Amaridru Goat rearing Male 1,000,000 No \\| Yes 31 \\_\\_\\| Masudio Evelyn \\| Laropi S/C Idrimari Amaridru Goat rearing \\| Female 1,000,000 No \\| Yes \n74", "metadata": {"headings": [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}, [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}]], "page": 78, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "32 Ayia Rose Laropi S/C Idrimari Amaridru Goat rearing Female 500,000 No Yes 33 Izaruku Emmanuel Laropi S/C Idrimari Amaridru Goat rearing Male 1,000,000 No Yes 34 Madrama Samson Laropi S/C Idrimari Amaridru Goat rearing Male 1,000,000 No Yes 35 Anjelo Rutu Okuga Laropi S/C Idrimari Amaridru Goat rearing Male 1,000,000 No Yes 36 Drici Joseph Laropi S/C Idrimari Amaridru Goat rearing Male 1,000,000 No Yes 37 Alireo Rose Laropi S/C Idrimari Amaridru Goat rearing Female 500,000 No Yes 38 Anzoa Beatrice Laropi S/C Laropi Amingwidriku Poultry Female 1,000,000 No Yes 39 Bazio Christine Laropi S/C \n40 Endreo Juliet Laropi S/C \n41 Rijoo Annet Laropi S/C \nAmingwidriku Poultry Female 1,000,000 No Yes Amingwidriku Poultry Female 1,000,000 No Yes Amingwidriku Poult Female 1,000,000 No Yes 42 Moriku Joyce Laropi S/C Laropi parish Amingwidriku Poultry Female 1,000,000 No Yes 43 Lazea Tereza Laropi S/C Laropi parish Amingwidriku Poultry Female 1,000,000 No Yes 44 Anzoo Jane Laropi S/C Laropi parish Amingwidriku Poultry Female 1,000,000 No Yes 45 Letio Veronika \nLaropi parish Amingwidriku Poultry Female 1,000,000 No Yes Laropi parish Amingwidriku Poult \nFemale 1,000,000] \u2014\\_\\| Yes 47 Edema Simon Laropi S/C Laropi parish Amingwidriku Poultry Male 1,000,000 No Yes 48 Adrawa John Bosco Laropi S/C Laropi Parish Amatabiwa Groundnuts Male 1,000,000 No Yes 49 Tayo Sunda Laropi S/C Laropi Parish Amatabiwa Groundnuts Female 1,000,000 No Yes 50 Mindraa Cezira Laropi S/C Laropi Parish Amatabiwa Groundnuts Female 1,000,000 No Yes 51 Obulejo Alex \nLaropi S/C Laropi Parish Amatabiwa Groundnuts \n52 Iraga Samuel \nLaropi S/C Laropi Parish Amatabiwa Groundnuts \nMale 1,000,000 \u2014\\_\\| Yes Male 1,000.00\\| no Yes 53 Mindraa Ruzina Laropi S/C Laropi Parish Amatabiwa Groundnuts Female 1,000,000 No Yes 54 Masudio Gloria Laropi S/C Laropi Parish Amatabiwa Groundnuts Female 1,000,000 No Yes 55 Mesiku Gloria \nLaropi S/C Laropi Parish Amatabiwa Groundnuts \n56 Andayo Social \nLaropi S/C Laropi Parish Amatabiwa Groundnuts \nFemale 1,000,000\\| No Yes Female 1,000.00\\| \u2014\\_\\| Yes 57 Adrupio Francisca Laropi S/C Laropi Parish Amatabiwa Groundnuts \nFemale \\_1,000,000\\| \u2014\\_\\| Yes 58 Iranya Denis \nLaropi S/C Laropi Parish Kalifua goat rearing \nMile 1.000.000 \\|no \\|Yes 59 Akuku Simon Laropi S/C Laropi Parish Kalifua goat rearing", "metadata": {"headings": [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}, [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}], [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}], [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}], [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}], [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}], [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}]], "page": 79, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Ne Yes 60 Limio Grace Laropi S/C Laropi Parish Kalifua goat rearing Female 1,000,000 Yes 61 Mawadri Charles Apiku Laropi S/C Laropi Parish Kalifua goat rearing Male 1,000,000]", "metadata": {"headings": [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}], "page": 79, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Required", "page": 78, "level": 1}}, {"headings_1": {"content": "G9", "page": 77, "level": 1}}], "page": 79, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|Yes", "metadata": {"headings": [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], "page": 79, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "62 Asigaci Samuel Laropi S/C Laropi Parish Kalifua goat rearing 63 Ficoyo Asumpta Laropi S/C Laropi Parish Kalifua goat rearing \nMale 1,000000\\|NO Yves Female 1,00000\\| NO Yes 64 Mawadri Geofrey Laropi S/C Laropi Parish Kalifua goat rearing \nMale \\| 1,000,000 No Yes \\| 65 Mawadri Charles Inyani Laropi S/C Laropi Parish Kalifua goat rearing Male 1,000,000 No Yes \n66 Adraiga Simon Laropi S/C Laropi Parish Kalifua goat rearing \n75 \nMale 1,000,000 No Yes \n67 Igama Patrick Laropi S/C Laropi Parish Kalifua goat rearing Male 1,000,000 No \\| Yes \n68 Lofoga Stephen Laropi S/C Gbalala Amakura simsim \nMale 1,000,000 No Yes \n69 Apevu John Bosco Laropi S/C Gbalala Amakura simsim \nMale 1,000,000 No Yes \\| 70 Vuonze Bosco Laropi S/C \\| Gbalala Amakura simsim", "metadata": {"headings": [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}, [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}]], "page": 79, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Male 1,000,000 \\| No Yes \\| 71 Ovizio Jackline Laropi S/C Gbalala Amakura simsim Female 1,000,000 No Yes \\| 72 Anzoa Kanta Laropi S/C Gbalala Amakura simsim Female 1,000,000 \\| No Yes \\| 73 Ambaku Amadeo Laropi S/C Gbalala Amakura simsim Male 1,000,000 No Yes \\| 74 Edea Esther Laropi S/C Gbalala Amakura simsim Female 1,000,000 No Yes \\| 75 Mandera Rose Laropi S/C Gbalala Amakura simsim Female 1,000,000 No Yes Madraa Korina Laropi S/C Gbalala Amakura simsim \nEruaga Ven Laropi S/C Gbalala Amakura simsim \nUlea Serena Laropi S/C Gbalala Amakura simsim \nIzama Kasiano Laropi S/C Gbalala Hand of God maize \n80 Anyanzo Brian Laropi S/C Gbalala Hand of God maize \n81 Anzoo Delfine Laropi S/C Gbalala Hand of God maize", "metadata": {"headings": [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], "page": 80, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female \\| 1,000,000 No Yes \nMale \\| 1,000,000 No Yes Female \\| 1,000,000 No Yes \nMale \\| 1,000,000 No Yes \nMale 1,000,000 No Yes Female \\_1,000,000 No Yes \n82 Amoko Geofrey \\_ Laropi S/C Gbalala Hand of God maize Male 1,000,000 No Yes \n83 \\_\\| Lali Alipeo Laropi S/C Gbalala Hand of God maize Male 1,000,000 No Yes las\u201d 84 \\| Izakare Emmanuel Laropi S/C \\| Gbalala Hand of God maize \nMale 1,000,000 No Yes \n\\| Vuni Pastore Laropi S/C\\_ \\| Gbalala Hand of God maize Male 1,000,000 No \n\\| Yes \n\\| Kayodi Isabela LaropiS/C \\| Gbalala Hand of God maize \nFemale 1,000,000 No Yes Tarakpe Ma Laropi S/C Gbalala Hand of God maize \nAziku Evelyne Laropi S/C Gbalala Hand of God maize \nFemale 1,000,000 No Yes Female 1,000,000 \nLagu Joseph Laropi S/C Gbalala Amazirura goat rearing \\_ Male 1,000,000 \n\\| 90 Obulejo Patrick Laropi S/C Gbalala Amazirura goat rearing Male 1,000,000 \n\\| 94 Madile Emmanuel Laropi S/C Gbalala Amazirura goat rearing Male 1,000,000 \n\\| 9 Abio Rabecca Laropi S/C Gbalala \\| Amazirura goat rearing Female 1,000,000 No Yes \\| 93 Aziku Concepta \\{tse Laropi S/C Gbalala \\| Amazirura goat rearing Female 1,000,000 No - Yes 94 Eiyo Rose \nS/C \\_\\| Gbalala \\| Amazirura goat rearing Female 1,000,000 No Yes 95 \\| Aliandi Jimmy \\_\\_ LaropiS/C \\_\\_\\| Panyanga parish Asisi Fishing group \nMale 1,000,000 No Yes 96 Anyanzo Godfrey Laropi S/C Panyanga parish Asisi Fishing group \nMale 1,000,000 No Yes 97 Mandera Joyce Laropi S/C Panyanga parish Asisi Fishing group Female 800,000 No Yes 98 Draubi Mariano Laropi S/C Panyanga parish Asisi Fishing group Male 1,000,000 No Yes 99 Mulago John Laropi S/C Panyanga parish Asisi Fishing group \n100 Ewia Juliet \nLaropi S/C Panyanga parish \\| Asisi Fishing group \\_ 101 \\| Olitia Phillip \\_ LaropiS/C \\| Panyanga parish \\| Asisi Fishing group \n76 \nMale 1,000,000 No Yes Female 1,000,000 No Yes Male 600,000 No Yes \n102 Edea Karulina Laropi S/C Panyanga parish Asisi Fishing group Edea Margaret Laropi S/C \nAsisi Fishing \nFemale 1,000,000 No Yes Female 800,000 \\| No Yes Asisi Fishing Female 1,000,000 \\|\\_No Yes Onia Josephine \nAsisi Fishing \n106 Tiondi Charles \nAsisi Fishing group \nMania Terezina \nAsisi Fishing group \nUlea Agnes \nLaropi S/C Panyanga parish Amaalu goat rearing", "metadata": {"headings": [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}, [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}], [{"headings_0": {"content": "|Yes", "page": 79, "level": 1}}, {"headings_1": {"content": "Required", "page": 78, "level": 1}}]], "page": 80, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female 1,000,000 | No | Yes", "metadata": {"headings": [{"headings_0": {"content": "Female 1,000,000 | No | Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "|Yes", "page": 79, "level": 1}}], "page": 81, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Male 1,000,000 \\| No \\| Yes Female 600,000 \\| No \\| Yes Female 1,000,000 No Yes 109 Ayia Harriet Laropi S/C Panyanga parish Amaalu goat rearing \nFemale 1,0000 \\|Yes Muditia Rufina \nLaropi S/C\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Female 1,000,000 | No | Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "|Yes", "page": 79, "level": 1}}, [{"headings_0": {"content": "Female 1,000,000 | No | Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "|Yes", "page": 79, "level": 1}}]], "page": 81, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Panyanga parish goatrearing 100000 N [Yes", "metadata": {"headings": [{"headings_0": {"content": "Panyanga parish goatrearing 100000 N [Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "Female 1,000,000 | No | Yes", "page": 81, "level": 3}}], "page": 81, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Moriku Natalina \nLaropi S/C\\_\\_\\| \nPanyanga parish rearing Female 1,000,000\\| No [Yes Unzia Susan Laropi S/C Panyanga parish Amaalu goat rearing Female 700,000 No Yes Madrama Michael Laropi S/C Panyanga parish Amaalu goat rearing \nEdema Thomas Andi Laropi S/C Panyanga parish Amaalu goat rearing \n115 Yaiyo Susan Laropi S/C Panyanga parish \n116 Kayodi Jane \nLaropi S/C Panyanga parish\\_\\| Amaalu goat rearing \n300,000 \\| No Yes 1,000,000 \\| No Yes 600,000 \\| No", "metadata": {"headings": [{"headings_0": {"content": "Panyanga parish goatrearing 100000 N [Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "Female 1,000,000 | No | Yes", "page": 81, "level": 3}}, [{"headings_0": {"content": "Panyanga parish goatrearing 100000 N [Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "Female 1,000,000 | No | Yes", "page": 81, "level": 3}}], [{"headings_0": {"content": "Panyanga parish goatrearing 100000 N [Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "Female 1,000,000 | No | Yes", "page": 81, "level": 3}}]], "page": 81, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "Panyanga parish goatrearing 100000 N [Yes", "page": 81, "level": 3}}], "page": 81, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Female 700,000 \\| No \\| Yes 117 Bada Patrick Laropi S/C Panyanga parish Amaalu goat rearing Male 1,000,000 No Yes 118 Anthoniata Mombe Laropi S/C Panyanga parish Amaalu goat rearing \nFemale 1,000,000 No Yes 119 Mambgwi Simon Laropi S/C Panyanga parish goat rearing Male 1,000,000 No Yes 120 Abele Stephen Laropi S/C Panyanga parish Aleama cassava \nMale 1,000,000\\| No [Yes 121 \nLaropi S/C Panyanga parish Aleama cassava", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "Panyanga parish goatrearing 100000 N [Yes", "page": 81, "level": 3}}, [{"headings_0": {"content": "| Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "Panyanga parish goatrearing 100000 N [Yes", "page": 81, "level": 3}}]], "page": 81, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female 1,000,000 a Yes 122 \nLaropi S/C Panyanga parish Aleama cassava Female 1,000,000 Yes 123 \nLaropi S/C Panyanga parish Aleama cassava \n124 Vusia Ruzina Laropi S/C Panyanga parish Aleama cassava \n125 Draciri Paul \nLaropi S/C Panyanga parish Aleama cassava \n126 Dranzoa Rosema Laropi S/C Panyanga parish Aleama cassava \n127 \nLaropi S/C Panyanga parish Aleama cassava \n128 Mamgbwi Christopher Laropi S/C Panyanga parish Aleama cassava \n129 Lagua Agnes Laropi S/C Panyanga parish Aleama cassava \n130 Awizia Matilde Laropi TC Kidhi Ward Kidhi Poultry group \n131 Tarakila Evelyne Laropi TC Kidhi Ward Kidhi Poultry group \n132 Drabomu Wilson Laropi TC \\| Kidhi Ward Kidhi Poultry group \n133 Okuga Geofrey \\| Laropi TC Kidhi Ward Kidhi Poultry group \n134 Kadija Dawn \nLaropi TC Kidhi Ward Kidhi Poultry group \n135 Drabaa Rose \nLaropi TC Kidhi Ward \\| Kidhi Poultry group 136 Ondoa Palmira Laropi TC Kidhi Ward \\| Kidhi Poultry group", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "Panyanga parish goatrearing 100000 N [Yes", "page": 81, "level": 3}}, [{"headings_0": {"content": "| Yes", "page": 81, "level": 3}}, {"headings_1": {"content": "Panyanga parish goatrearing 100000 N [Yes", "page": 81, "level": 3}}]], "page": 81, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 81, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 81, "level": 3}}], "page": 81, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Female 300,000 \u2014\u2014 Yes Female 700,000 Yes Male 1,000,000\\| \u2014\\_\\| Yes Female 1,000,000 No Yes \\| Male 1,000,000 No Yes \\| Male 1,000,000 No Yes \\| Female 600,000 No Yes Female 1,000,000 No Yes 1,000,000 No Yes Male 1,000,000 No Yes Male 1,000,000 No Yes \\| Female 1,000,000 No Yes Yes Female 1,000,000 No \nFemale 300,000 No Yes \n\\| 137 Issa Godfrey Laropi TC Kidhi Ward \\_\\| Kidhi Poultry group 138 Amadrio Norah Susan Laropi TC Kidhi Ward Kidhi Poultry group 139 Ulea Beatrice Laropi TC Kidhi Ward Kidhi Poultry group 140 Ulea Josephine Laropi TC Kidhi Ward Kidhi Poultry group 141 Amadrio Eliza \u2014 teren TI Kidhi Ward Kidhi Poultry group 142 Madile Christopher Laropi TC Kidhi ward Atraasira goat rearing 143 Dima Wilson Laropi TC Kidhi ward Atraasira goat rearing", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 81, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 81, "level": 3}}, [{"headings_0": {"content": "ae", "page": 81, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 81, "level": 3}}]], "page": 81, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Male 400,000 No \\| Yes Female 1,000,000 No Yes Female 400,000 No \nFemale 500,000 No \nFemale 300,000 No Yes 500,000 No Yes 500,000 No Yes 144 Vukoni Wilson Laropi TC Kidhi ward Atraasira goat rearing Male 300,000 No Yes 145 Garang John Laropi TC Kidhi ward Atraasira goat rearing Male 500,000 No Yes 146 Chandiga Jimmy Laropi TC Kidhi ward Atraasira goat rearing Male 500,000 No \n147 Ecima Zacheus Laropi TC Kidhi ward Atraasira goat rearin \nMale 1,000,000 No \n148 Aserua Josephine Laropi TC Kidhi ward Atraasira goat rearing Female 500,000 No \n149 Ndutu Henry \nLaropi TC Kidhi ward Atraasira goat rearing \nMale \\| 1,000,000 No Asienzo Rabecca Laropi TC Kidhi ward Atraasira goat rearing Female \\| 500,000 No Edea Christine Laropi TC Kidhi ward Atraasira goat rearing", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 81, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 81, "level": 3}}, [{"headings_0": {"content": "ae", "page": 81, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 81, "level": 3}}]], "page": 82, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female \\| 1,000,000 No 152 Asitolo Gloria \\| Laropi TC Kidhi ward Atraasira goat rearing \nFemale \\| 500,000 No 153 Ulea Jennifer \\| Laropi TC Kidhi ward Atraasira goat rearing \nFemale \\| 300,000 No 154 Idha Samson \\| Laropi TC Kidhi ward Atraasira goat rearing Male 1,000,000 No Ojja Abas \\| Laropi TC Kidhi ward Atraasira goat rearing Male 500,000 No 156 Eimani Agnes Laropi TC Kidhi ward Atraasira goat rearing Female 400,000 No 157 Izama Michael Laropi TC Kidhi ward Atraasira goat rearing \\_ Male 1,000,000 No 158 Aziku Gloria \nLaropi TC Kidhi ward Amakura cassava production Female 1,000,000 No 159 Akule Benson Laropi TC Kidhi ward Amakura cassava production Male 500,000 No 160 Vudri Simon \nLaropi TC Kidhi ward Amakura cassava production Male \n1,000,000 No Acini Lazarous \nLaropi TC Kidhi ward 7 Amakura cassava production Male \n500,000 No Eimani Anjella Laropi TC Kidhi ward Amakura cassava production Female 500,000 No Atoo Gloria \nLaropi TC Kidhi ward Amakura cassava production Female 1,000,000 No Agaki Adam \nLaropi TC Kidhi ward Amakura cassava production Male \\| 1,000,000 Anyovi Martin \nLaropi TC Kidhi ward Amakura cassava production \\| Male \\_\\| 1,000,000 Akidi Carla \nLaropi TC Kidhi ward Amakura cassava production \\| Female \\| 1,000,000 Eberuku Dominic Laropi TC Kidhi ward Amakura cassava production \\| \n1,000,000 168 Tayo Mary \nLaropi TC Kidhi ward Amakura cassava production \\|", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 81, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 81, "level": 3}}, [{"headings_0": {"content": "ae", "page": 81, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 81, "level": 3}}], [{"headings_0": {"content": "ae", "page": 81, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 81, "level": 3}}], [{"headings_0": {"content": "ae", "page": 81, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 81, "level": 3}}], [{"headings_0": {"content": "ae", "page": 81, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 81, "level": 3}}]], "page": 82, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 82, "level": 3}}, {"headings_1": {"content": "ae", "page": 81, "level": 1}}], "page": 82, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 169 Guliba Anduniata Laropi TC Kidhi ward Amakura cassava production", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 82, "level": 3}}, {"headings_1": {"content": "ae", "page": 81, "level": 1}}], "page": 82, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 82, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 82, "level": 3}}], "page": 82, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "170 Alumai Stephen Laropi TC Kidhi ward Amakura cassava production", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 82, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 82, "level": 3}}], "page": 82, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 82, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 82, "level": 3}}], "page": 82, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "171 Alumai Stephen Laropi TC Meria ward Logubu North goat rearin \n1,000,000 \\| No \n78 \n172 Aleba Teopista Laropi TC Meria ward Logubu North goat rearing Female \nNo Yes 173 Obulejo William \nMeria ward Logubu North goat rearing Male \\| N Yes Meria ward Logubu North goat rearing Female 1,000,000\\| \\_\\| Yes 175 Asienzo Florence \nMeria ward Logubu North goat rearing \nFemale 10 \u2014\u2014 Yes 176 Ondoa Jackline \nMeria ward Logubu North goat rearing \n1,000,000 Yes 177 Drasiku Joseph", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 82, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 82, "level": 3}}, [{"headings_0": {"content": "500,000", "page": 82, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 82, "level": 3}}], [{"headings_0": {"content": "500,000", "page": 82, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 82, "level": 3}}], [{"headings_0": {"content": "500,000", "page": 82, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 82, "level": 3}}], [{"headings_0": {"content": "500,000", "page": 82, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 82, "level": 3}}], [{"headings_0": {"content": "500,000", "page": 82, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 82, "level": 3}}]], "page": 82, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meria ward Logubu North goat rearing Mile 1000,00 no [Yes", "metadata": {"headings": [{"headings_0": {"content": "Meria ward Logubu North goat rearing Mile 1000,00 no [Yes", "page": 83, "level": 3}}, {"headings_1": {"content": "500,000", "page": 82, "level": 3}}], "page": 83, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "178 Asigaci Robert", "metadata": {"headings": [{"headings_0": {"content": "Meria ward Logubu North goat rearing Mile 1000,00 no [Yes", "page": 83, "level": 3}}, {"headings_1": {"content": "500,000", "page": 82, "level": 3}}], "page": 83, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meria ward Logubu North goat rearing |Male \u2014\u2014-:1,000,000| No (|Yes", "metadata": {"headings": [{"headings_0": {"content": "Meria ward Logubu North goat rearing |Male \u2014\u2014-:1,000,000| No (|Yes", "page": 83, "level": 1}}, {"headings_1": {"content": "Meria ward Logubu North goat rearing Mile 1000,00 no [Yes", "page": 83, "level": 3}}], "page": 83, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "179 Masudio Joslyne \nMeria ward Logubu North goat rearing \nFemale 0 Yes 180 Gaba Ma \nMeria ward Logubu North goat rearing Female 1,000,000 \nYes 181 Chandia Margaret Laropi TC Meria ward Logubu North goat rearing \nFemale a \u2014\u2014 Yes 182 Mindra Abdu \nMeria ward Male 1,000,000\\| Yes", "metadata": {"headings": [{"headings_0": {"content": "Meria ward Logubu North goat rearing |Male \u2014\u2014-:1,000,000| No (|Yes", "page": 83, "level": 1}}, {"headings_1": {"content": "Meria ward Logubu North goat rearing Mile 1000,00 no [Yes", "page": 83, "level": 3}}, [{"headings_0": {"content": "Meria ward Logubu North goat rearing |Male \u2014\u2014-:1,000,000| No (|Yes", "page": 83, "level": 1}}, {"headings_1": {"content": "Meria ward Logubu North goat rearing Mile 1000,00 no [Yes", "page": 83, "level": 3}}], [{"headings_0": {"content": "Meria ward Logubu North goat rearing |Male \u2014\u2014-:1,000,000| No (|Yes", "page": 83, "level": 1}}, {"headings_1": {"content": "Meria ward Logubu North goat rearing Mile 1000,00 no [Yes", "page": 83, "level": 3}}]], "page": 83, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| \u2014\\_\\| 183 Baako Siasa Meria ward \n184 Eiyo Agnes \nMeria ward Amaalu Poultry \n185 Monzetiku Diana \nMeria ward Amaalu Poult \n186 Anyanzo Richard Laropi TC Meria ward Amaalu Poultry \n187 Mania Joyce Laropi TC Meria ward Amaalu Poultry \nLaropi TC Meria ward Amaalu Poultry \n189 Mociruku Florence Laropi TC Meria ward Amaalu Poultry \n190 Sadam Innocent Laropi TC Meria ward Amaalu Poultry \nLaropi TC Meria ward Amaalu Poultry \n192 Pariyo Roy Denis Laropi TC Meria ward Amaalu Poultry \n193 Baatiyo Rosemary Laropi TC Meria ward Amaalu Poult \n194 Amanzuru Godfrey Laropi TC Meria ward Amandeku Goat rearin \n195 Mundara Denish Laropi TC Meria ward Amandeku Goat rearing \n196 Anyama Aron Laropi TC Meria ward Amandeku Goat rearin \nFemale 1,000,000 No Yes Female 1,000,000 \\| No Yes Female 500,000 \nMale 1,000,000 \nFemale 1,000,000 \nFemale 500,000 \nFemale 1,000,000 \nMale 1,000,000 \nFemale 500,000", "metadata": {"headings": [{"headings_0": {"content": "Meria ward Logubu North goat rearing |Male \u2014\u2014-:1,000,000| No (|Yes", "page": 83, "level": 1}}, {"headings_1": {"content": "Meria ward Logubu North goat rearing Mile 1000,00 no [Yes", "page": 83, "level": 3}}, [{"headings_0": {"content": "Meria ward Logubu North goat rearing |Male \u2014\u2014-:1,000,000| No (|Yes", "page": 83, "level": 1}}, {"headings_1": {"content": "Meria ward Logubu North goat rearing Mile 1000,00 no [Yes", "page": 83, "level": 3}}]], "page": 83, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 83, "level": 3}}, {"headings_1": {"content": "Meria ward Logubu North goat rearing |Male \u2014\u2014-:1,000,000| No (|Yes", "page": 83, "level": 1}}], "page": 83, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 83, "level": 3}}], "page": 83, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "197 Amaruma Joseph Laropi TC Meria ward Amandeku Goat rearing Male 198 Obulejo Nasur Bosco Laropi TC Meria ward Amandeku Goat rearing \\_", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 83, "level": 3}}], "page": 83, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Male", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}], "page": 83, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "199 Lazea Joyce Laropi TC Meria ward Amandeku Goat rearing Female \n200 Alua Sabena Laropi TC Meria ward Amandeku Goat rearing Female 1,000,000 201 Dralaga Fredrick Laropi TC Meria ward Amandeku Goat rearing Male 1,000,000 202 Anyidi Godfrey Laropi TC Meria ward Amandeku Goat rearing Male 1,000,000 203 Atimaku Patricia Laropi TC Meria ward Amandeku Goat rearin Female 1,000,000 \\| 204 Kareo Anatalia Laropi TC Meria ward Amandeku Goat rearing Female 1,000,000 205 Longa Karulo Laropi TC Central ward Amaalu poultry keeping Male 500,000 206 Asega Husein Laropi TC Central ward Amaalu poultry keeping Male 500,000 \n79", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}, [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}]], "page": 83, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "207 Adraca Sabir Laropi TC Central ward Amaalu poultry keeping Male 1,000,000 No \\| Yes 208 Anzoo Beatrice Laropi TC Central ward Amaalu poultry keeping Female \\| 1,000,000 No Yes 209 Anzoo Sunday Laropi TC Central ward Amaalu poultry keeping Female \\| 1,000,000 No Yes 210 Ogole Baduru Laropi TC Central ward Amaalu poultry keeping Male 1,000,000 No Yes \\| 211 Agomundru Exa Opia Laropi TC Central ward Amaalu poultry keeping Female 500,000 No Yes 212 Isekua Agnes Laropi TC Central ward Amaalu poultry keeping Female 1,000,000 No Yes 213 Anyovi William Laropi TC Central ward Alelimi Fish Buying & selling Male 1,000,000 No Yes 214 Igama Joseph Laropi TC Central ward Alelimi Fish Buying & selling Male 600,000 No Yes 215 Kareo Anneta Laropi TC Central ward Alelimi Fish Buying & selling Female 300,000 No Yes 216 Abibi Fatuma \nLaropi TC Central ward Alelimi Fish Buying & selling Female 500,000 No \nYes", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}], "page": 84, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "217 Oleru Zainab \nLaropi TC Central ward Alelimi Fish Buying & selling Female 1,000,000 No Yes 218 Kareo Josephine Laropi TC Central ward Alelimi Fish Buying & selling Female 1,000,000 No Yes 219 Kombenyiti Michael Laropi TC Central ward Tandrupasi goat rearing Male 1,000,000 No Yes Aluma Francis Laropi TC Central ward Tandrupasi goat rearing Male 1,000,000 No Yes 221 Moriku Patricia Laropi TC Central ward Tandrupasi goat rearing Female \\_1,000,000 No Yes 222 Guma William Laropi TC Central ward Tandrupasi goat rearing Male 1,000,000 No Yes 223 Atayo Madelena Laropi TC Central ward Tandrupasi goat rearing Female 300,000 No Yes Igama Luke Laropi TC Central ward Tandrupasi goat rearing Male 1,000,000 No Yes Maliku Zaamu Laropi TC Central ward Tandrupasi goat rearing Female 500,000 No Yes Keda Nafis \nLaropi TC Central ward Tandrupasi goat rearing Female 300,000 No Yes Alaru Moses Laropi TC Idijo Ward Tamama goat rearing Male 1,000,000 No Yes 228 Dama Dominic Laropi TC Idijo Ward Tamama goat rearing Male 1,000,000 No Yes Tabaa Beatrice Laropi TC Idijo Ward Tamama goat rearing \\_ Female 1,000,000 \\| No Yes 230 Ujeo Joyce Laropi TC Idijo Ward Tamama goat rearing Female 1,000,000 No Yes 231 Chandia Jane Laropi TC Idijo Ward Tamama goat rearing Female 800,000 No Yes Abiriga John Laropi TC Idijo Ward Tamama goat rearing Male 800,000 No Yes 233 Chandia Laurenzina Laropi TC Idijo Ward Tamama goat rearing Female 1,000,000 No Yes 234 Lazea Felichina Laropi TC Idijo Ward Tamama goat rearing Female 1,000,000 No Yes 235 Madraa Hellen Laropi TC Idijo Ward Tamama goat rearing Female 400,000 Yes Dipio Hellen Laropi TC Idijo Ward Tamama goat rearing Female 1,000,000 Yes 237 Laropi TC Idijo Ward Tamama goat rearing 600,000 No Yes 238 Anyama Dominic Laropi TC Idijo Ward Manzora Fishing group \n1,000,000 No Yes 239 Edema Stephen Laropi TC Idijo Ward Manzora Fishing group Male 1,000,000 No Yes 240 Akuku Dominic Laropi TC Idijo Ward Manzora Fishing group Male 1,000,000 No Yes 241 Dravulega Denis Laropi TC Idijo Ward Manzora Fishing group Male 1,000,000 No Yes \\_\\_\\| \n80", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}, [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}]], "page": 84, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "242 \\| Agwe David \nLaropi TC Idijo Ward \\| Manzora Fishing group \\_ Male 1,000,000 No Yes 243 \\| Limio Anna \nLaropi TC Idijo Ward \\| Manzora Fishing group \nFemale 1,000,000 No Yes \\| 244 \\| Arizio Tereza \nLaropi TC Idijo Ward \\| Manzora Fishing group Female 500,000 No Yes 245 Andrubaku Justine Laropi TC Idijo Ward \\| Manzora Fishing group Male 300,000 \\| No Yes 246 Asienzo Betty \\| Laropi TC Idijo Ward Manzora Fishing group Female 500,000 \\| No Yes 247 Amoko Geofrey \\| Laropi TC Idijo Ward Manzora Fishing group Male 500,000 \\| No Yes 248 Adraku Cons \\| LaropiTC \\| Idijo Ward Manzora Fishing group Male 1,000,000 No Yes 249 Dratele Jusband \\| Laropi TC \\| Idijo Ward Manzora Fishing group Male 300,000 No Yes 250 Lasaga Michael Laropi TC \\| Idijo Ward Manzora Fishing group Male \n251 Duluga Boniface Laropi TC Idijo Ward Aridiku Poultry group Tr Male 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}], "page": 85, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000 No =\\| Yes 252 Dralele William Laropi TC Idijo Ward Aridiku Poultry group \n\\_1,000,000 No Yes 253 Akuku Richard Laropi TC Idijo Ward \\| Aridiku Poultry group Male 600,000 No Yes 254 Madrawi Anjelo Laropi TC Idijo Ward \\| Aridiku Poultry group Male 600,000 No Hes 255 Iranya Michael Etri Laropi TC Idijo Ward Aridiku Poultry group Male 600,000 No Yes 256 Kamegu Eliza Laropi TC Idijo Ward Aridiku Poultry group \\_ Female 800,000 No Yes 257 Mandera Rose Laropi TC Idijo Ward Aridiku Poultry group Female 1,000,000 No Yes 258 Akuti Masimo \\| Laropi TC Idijo Ward Aridiku Poultry group \nMale 800,000 No \u2018es Yes 259 Dama Samuel \n\\| Laropi TC \\| Idijo Ward Aridiku Poultry group \\_ \nMale 1,000,000 No \n260 Madea Virginia Iga \\| Laropi TC \\| Idijo Ward Aridiku Poultry group \nFemale 500,000 No Yes 261 Drania Gloria \nLaropi TC Idijo Ward \\| Aridiku Poultry group \nFemale 1,000,000 No Yes 262 Limio Patricia", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}, [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}], [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}]], "page": 85, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Laropi TC Idijo Ward \\| Aridiku Poultry group Female 500,000 No Yes 263 Idro Justine Adiga Laropi TC Idijo Ward Aridiku Poultry group Male 1,000,000 No Yes 264 Kandaruku Stephen Dufile S/C Arra parish Ameceruku (produce trade) Male 1,000,000 No + No 265 Anyanzo Paskal Dufile S/C Arra parish Ameceruku (produce trade) \\_\\_ Male 1,000,000 No No \\| 266 Illa Luke \nDufile S/C Arra parish Ameceruku (produce trade) Male 1,000,000 No No \\| 267 Vumgbo Boniface Dufile S/C\\_\\_\\| Arra parish Ameceruku (produce trade) \\| Male 700,000 No No 268 Ondoga Michael Drabua\\_\\| Dufile S/C \\| Arra parish \\| For life goat rearing \nMale 1,000,000 No Yes 269 \\| Aziku Millania \nDufile S/C \\| Arra parish \\| For life goat rearing \nFemale 1,000,000 No Yes 270 \\| Lulua Agnes Dufile S/C \\| Arra parish \\| For life goat rearing \nFemale 400,000 No Yes 271 \\| Odendi Geofrey Dufile S/C Arra parish For life goat rearing Male 300,000 No Yes 272 Angua Chizela Dufile S/C Arra parish For life goat rearing Female 600,000 No Yes 273 Amoko Titus Dufile S/C Arra parish For life goat rearing Male 300,000 No Yes \n275 Obulejo Christopeher Dufile S/C me Arra parish Amatura cotton group Male 400,000 [te No Yes \n274 Nyanda Geofrey Dufile S/C Arra parish Amatura cotton group \\_ Male 500,000 No \u2014 Yes [276 Lagu Richard Dufile S/C \n\\| Amatura cotton group Male 300,000", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}, [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}], [{"headings_0": {"content": "Male", "page": 83, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 83, "level": 3}}]], "page": 85, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 85, "level": 3}}, {"headings_1": {"content": "Male", "page": 83, "level": 1}}], "page": 85, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "81 \n\\| 277 \\| Limio Agness \nDufile S/C Arra parish Amatura cotton group \nFemale 400,000 No \\| Yes 278 Oduti Patrick \nArra parish Amatura cotton group Male 1,000,000 No \\| Yes 279 Asienzo Jane \nIndenyia Josephine Dufile S/C \n281 \nArra parish Amatura cotton group Female 300,000 No Yes Alendro Ground nuts production Female \n600,000 No \nAlendro Ground nuts production Female \n600,000 No \nChandiga Francis Dufile S/C Arra parish Alendro Ground nuts production Male 400,000 No Yes 283 Asio Christine \nDufile S/C Arra parish Alendro Ground nuts production Female", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 85, "level": 3}}, {"headings_1": {"content": "Male", "page": 83, "level": 1}}, [{"headings_0": {"content": "| Yes", "page": 85, "level": 3}}, {"headings_1": {"content": "Male", "page": 83, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 85, "level": 3}}, {"headings_1": {"content": "Male", "page": 83, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 85, "level": 3}}, {"headings_1": {"content": "Male", "page": 83, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 85, "level": 3}}, {"headings_1": {"content": "Male", "page": 83, "level": 1}}]], "page": 85, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 86, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 85, "level": 3}}], "page": 86, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "284 Konyio Christine Dufile S/C Arra parish Alendro Ground nuts production Female 500,000 Inyaa Tedy Leku \nDufile S/C Arra parish Alendro Ground nuts production Female", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 86, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 85, "level": 3}}], "page": 86, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 86, "level": 3}}, {"headings_1": {"content": "400,000", "page": 86, "level": 3}}], "page": 86, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "286 Drakaichi Flora \nDufile S/C Arra parish Alendro Ground nuts production Female", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 86, "level": 3}}, {"headings_1": {"content": "400,000", "page": 86, "level": 3}}], "page": 86, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 86, "level": 3}}, {"headings_1": {"content": "800,000", "page": 86, "level": 3}}], "page": 86, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "287 Eseterina Lindrio Dufile S/C Arra parish Alendro Ground nuts production Female 600,000 \\| No \nYes 288 Bayoa Laurenzina Dufile S/C Arra parish Alendro Ground nuts production Female 400,000 No \nYes 289 Maurina Dropia Dufile S/C Arra parish Okorodo Simsim production Female 600,000 No Yes 290 Draga Remijo \nDufile S/C Arra parish \\| Okorodo Simsim production Male \n500,000 No Yes 291 Alupkwe Joyce Dufile S/C Arra parish Okorodo Simsim production Female 600,000 No Yes Okorodo Simsim production Male 800,000 No Yes 293 Asienzo Suzana \nDufile S/C Arra parish Okorodo Simsim production \\| Female \\| 400,000 294 Kojoki Clara \nDufile S/C Arra parish Ambadiku Cotton Production \\| Male \\| 400,000 No Yes 295 Dayo Joyce \nDufile S/C Arra parish Ambadiku Cotton Production Female \\| 300,000 No Yes 296 \\| Vuyaya Dominic \nDufile S/C \\| Arra parish Ambadiku Cotton Production Male \\| 300,000 No \nYes 297 \\| Masoleti Bazil \nDufile S/C\\_ \\| Arra parish Ambadiku Cotton Production Male \\| 500,000 No \nYes \\| 298 \\| Aziku Victoria \nDufile S/C \\| Arra parish Ambadiku Cotton Production Female 400,000 No \nYes 299 \\| Inyaa Dominika Dufile S/C \\| Arra parish Ambadiku Cotton Production Female 300,000 No \nYes 300 \\| Ondoga Robert Dufile S/C \\| Arra parish Ambadiku Cotton Production Male \n400,000 Yes 301 \\| Louga Robert Dufile S/C Arra parish Atidrira Fish mongers \nMale 500,000 \n302 Opibua Maricelo Dufile S/C Arra parish Atidrira Fish mongers", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 86, "level": 3}}, {"headings_1": {"content": "800,000", "page": 86, "level": 3}}, [{"headings_0": {"content": "400,000", "page": 86, "level": 3}}, {"headings_1": {"content": "800,000", "page": 86, "level": 3}}], [{"headings_0": {"content": "400,000", "page": 86, "level": 3}}, {"headings_1": {"content": "800,000", "page": 86, "level": 3}}], [{"headings_0": {"content": "400,000", "page": 86, "level": 3}}, {"headings_1": {"content": "800,000", "page": 86, "level": 3}}], [{"headings_0": {"content": "400,000", "page": 86, "level": 3}}, {"headings_1": {"content": "800,000", "page": 86, "level": 3}}], [{"headings_0": {"content": "400,000", "page": 86, "level": 3}}, {"headings_1": {"content": "800,000", "page": 86, "level": 3}}], [{"headings_0": {"content": "400,000", "page": 86, "level": 3}}, {"headings_1": {"content": "800,000", "page": 86, "level": 3}}]], "page": 86, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Male", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 86, "level": 1}}, {"headings_1": {"content": "400,000", "page": 86, "level": 3}}], "page": 86, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "303 Mamgbi James \nMale \n304 Amanzuru Joseph Dufile S/C Arra parish Atidrira Fish mongers Male 400,000 No Yes 305 Madrama James \n306 Mandera Grace Dufile S/C Arra parish Atidrira Fish mongers \n307 Chandia Magret \n308 Amoko Tobiolo \nMale 400,000 No Yes Female 300,000 \nFemale 300,000 \nMale 300,000 \n309 Moriku Margaret Dufile S/C Arra parish Opini Disability simsim Female 400,000 \n310 Keliki Serena Dufile S/C Arra parish Opini Disability simsim Female 300,000 \n311 DROPIA ANNA Dufile S/C Dufile- Indridri Amafueni Goat rearing Female 1,000,000 \n82 \n\\| 312 KINYAA AGNESS Dufile S/C \\| Dufile- Indridri Amafueni Goat rearing \\| 313 UZADIO FELISTA DufileS/C\\_\\_ \\| Dufile- Indridri Amafueni Goat rearing \\| 314 ANYAJA GODFREY Dufile S/C \\| Dufile- Indridri Amanita Goat rearing \n\\| Female 500,000 No \\| Yes", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 86, "level": 1}}, {"headings_1": {"content": "400,000", "page": 86, "level": 3}}, [{"headings_0": {"content": "Male", "page": 86, "level": 1}}, {"headings_1": {"content": "400,000", "page": 86, "level": 3}}], [{"headings_0": {"content": "Male", "page": 86, "level": 1}}, {"headings_1": {"content": "400,000", "page": 86, "level": 3}}], [{"headings_0": {"content": "Male", "page": 86, "level": 1}}, {"headings_1": {"content": "400,000", "page": 86, "level": 3}}], [{"headings_0": {"content": "Male", "page": 86, "level": 1}}, {"headings_1": {"content": "400,000", "page": 86, "level": 3}}]], "page": 86, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Female 600,000 No | Yes", "metadata": {"headings": [{"headings_0": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}, {"headings_1": {"content": "Male", "page": 86, "level": 1}}], "page": 87, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Male 900,000 No Yes 315 ANZOO DOROTHY Dufile S/C Dufile- Indridri Amanita Goat rearing Female 500,000 No Yes \n316 \\| DRAMOYO DOMINIC Dufile S/C Dufile- Indridri \\| Amanita Goat rearing \nMale 300,000 No Yes \\| 317 \\| DULUA ALBETA Dufile S/C Dufile- Indridi \\| Amanita Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}, {"headings_1": {"content": "Male", "page": 86, "level": 1}}], "page": 87, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female 600,000 | No Yes |", "metadata": {"headings": [{"headings_0": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}, {"headings_1": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}], "page": 87, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "318 MORIKU ESTHER \\| Dufile S/C Dufile- Indridri Amanita Goat rearing \nFemale \\| 500,000 \\| No Yes \\| 319 VUCIRI JOHN \n\\| Dufile S/C Dufile- Indridri Amamaa simsim production Male \\| 700,000 No \\| Yes 320 UNZIA ROSE", "metadata": {"headings": [{"headings_0": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}, {"headings_1": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}, [{"headings_0": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}, {"headings_1": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}]], "page": 87, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| Dufile S/C \\| Dufile- Indridii Amamaa simsim production \\| Female 500,000 No \\| Yes 321 ANZOO SHARON Dufile S/C \\| Dufile- Indridri Apipa Fish mongers \\| Female 700,000 No Yes 322 UNZIA ASSUMPTA Dufile S/C \\| Dufile- Indridri Apipa Fish mongers \\| Female 300,000 No Yes 323 MARIDIO BETTY Dufile S/C \\| Dufile- Indridri Apipa Fish mongers Female 300,000 No Yes 324 \\| LEKU JOHN Dufile S/C Dufile- Indridri \\| Aulogo Goat rearing Male 300,000 No Yes 325 \\| LINDRIO CHRISTINE Dufile S/C Dufile- Indridri \\| Amaalu ENU goat rearing Female 600,000 No Yes 326 CUNYUA PALIMIRA Dufile S/C Akka Parish \\| VUKOTU Cotton growing Female 200,000 No Yes 327 BAAKO MARIATA Dufile S/C Akka Parish VUKOTU Cotton growing Female = 600,000 No Yes 328 MORIA LINA Dufile S/C Akka Parish VUKOTU Cotton growing Female 600,000 No Yes 329 LONDRE KALISTO Dufile S/C Akka Parish VUKOTU Cotton growing Male 400,000 No Yes \\| 330 AJUGA SAMUEL \\| Dufile S/C Akka Parish VUKOTU Cotton growing Male 200,000, No [Yes Yes 331 ASIENZO JOYCE \\| Dufile S/C \\| Akka Parish DRIZALIMI Cotton growing Female 300,000 No 332 AMOKO EZAKIEL \\| Dufile S/C \\| Akka Parish DRIZALIMI Cotton growing Male 500,000 No Yes 333 \\_\\| KOTCU AUGUSTINE \\| Dufiles/C \\| Akka Parish \\| DRIZALIMI Cotton growing Male 1,000,000 No Yes 334 \\| VUCIRI VENAGIO VUJJE Dufile S/C Akka Parish \\| DRIZALIMI Cotton growing Male 500,000 No Yes 335 \\| VUSIA ANITAZIA Dufile S/C Akka Parish DRIZALIMI Cotton growing Female 300,000 No Yes 336 KINYAA KATARINA Dufile S/C Akka Parish DRIZALIMI Cotton growing Female 300,000 No Yes 337 ASIO KARAMELA Dufile S/C Akka Parish DRIZALIMI Cotton growing \\_ Female 500,000 No Yes \\| 338 ODUTI JUSTINE Dufile S/C Akka Parish DRIZALIMI Cotton growing \\| Male 1,000,000 No Yes 339 KOTICI ANZELICA \\| Dufile S/C \\| Akka Parish DRIZALIMI Cotton growing \\_ Male 300,000 No Yes 340 \\| WELI THOMAS Dufile S/C Akka Parish \\| DRIZALIMI Cotton growing Male 800,000 No Yes 341 MASUDIO GRACE Dufile S/C Akka Parish DRIZALIMI Cotton growing Female 500,000 No Yes 342 CHANDIA RUZINA Dufile S/C Akka Parish DRIZALIMI Cotton growing Female 300,000 No Yes 343 LILIA DELIFINA Dufile S/C Akka Parish DRIZALIMI Cotton growing Female 500,000 No Yes 344\\_\\_\\| KONGU SABASTIANO Dufile S/C Akka Parish DRIZALIMI Cotton growing Male 300,000 Die Yes 345 KOJOKI FLORA Dufile S/C Akka Parish \\| ALERA Groundnut growing Female 500,000 No Yes 346", "metadata": {"headings": [{"headings_0": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}, {"headings_1": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}, [{"headings_0": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}, {"headings_1": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}], [{"headings_0": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}, {"headings_1": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}], [{"headings_0": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}, {"headings_1": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}], [{"headings_0": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}, {"headings_1": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}], [{"headings_0": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}, {"headings_1": {"content": "| Female 600,000 No | Yes", "page": 87, "level": 1}}]], "page": 87, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 88, "level": 8}}, {"headings_1": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}], "page": 88, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "353 ANZOO AUGUSTA Dufile S/C \\| Akka Parish ALERA Groundnut growing Male 500,000 \nYes \n354 KINYAA ANDUNIATA Dufile S/C Akka Parish ALERA Groundnut growin Female 300,000 \nYes \n355 OBUDRA SIMON Dufile S/C Akka Parish ALERA Groundnut growing Male 500,000 356 AMAMARU WILSON Dufile S/C Akka Parish ALERA Groundnut growing Male 1,000,000 AVYA \n357 AJUSI LEONARD Dufile S/C Akka Parish KOTURA B Cotton growing Male", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 88, "level": 8}}, {"headings_1": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}, [{"headings_0": {"content": "400,000", "page": 88, "level": 8}}, {"headings_1": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 88, "level": 8}}, {"headings_1": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 88, "level": 8}}, {"headings_1": {"content": "Female 600,000 | No Yes |", "page": 87, "level": 1}}]], "page": 88, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 88, "level": 3}}, {"headings_1": {"content": "400,000", "page": 88, "level": 8}}], "page": 88, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ACINI DENIS \nDufile S/C Akka Parish KOTURA B Cotton growing Male", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 88, "level": 3}}, {"headings_1": {"content": "400,000", "page": 88, "level": 8}}, [{"headings_0": {"content": "800,000", "page": 88, "level": 3}}, {"headings_1": {"content": "400,000", "page": 88, "level": 8}}]], "page": 88, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 88, "level": 3}}, {"headings_1": {"content": "800,000", "page": 88, "level": 3}}], "page": 88, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IDRAKU CHARLSE Dufile S/C Akka Parish KOTURA B Cotton growing Male \n500,000 MUROGA EMMANUEL Dufile S/C \\| Akka Parish KOTURA B Cotton growing Male", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 88, "level": 3}}, {"headings_1": {"content": "800,000", "page": 88, "level": 3}}], "page": 88, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}], "page": 88, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ASIENZO FELISTER Dufile S/C Akka Parish \nFemale 300,000 No Yes KAKAYO BETTY Dufile S/C Akka Parish KOTURA B Cotton growing Female 500,000 No Yes MASUDIO FLORENCE Dufile S/C \\| Akka Parish KOTURA B Cotton growing Female 700,000 No \nYes ALUA RUMANA Dufile S/C \\| Akka Parish \\| KOTURA B Cotton growing \nYes IRACAA GLORIA Dufile S/C\\_ \\| Akka Parish \\| KOTURA B Cotton growing \nYes \nCHANDIA VERONIKA Dufile S/C Akka Parish KOTURA B Cotton growing Female 500,000 No \nYes \n367 ODUTI HENRY Dufile S/C Akka Parish KOTURA B Cotton growing Male 500,000 No Yes 368 MUNGAKPWE GLORIA Dufile S/C Akka Parish \nKOTURA B Cotton growing \n369 OJJA RICHARD \\| Dufile S/C Akka Parish KOTURA B Cotton growing \nNo Yes 370 ASIENZO MARY \\| Dufile S/C Akka Parish KOTURA B Cotton growing Female 500,000 No \nYes 371 ALARU EMMANUEL \\| Dufile S/C Akka Parish KOTURA B Cotton growing Male \n300,000 No Yes 372 CHANDIGA JOHN Dufile S/C Akka Parish AMANZORA Cotton growing Male 1,000,000 No Yes 373 PALANDA \nDufile S/C Akka Parish AMANZORA Cotton growing Male 1,000,000 No Yes CHRISTOPHER \n374 \\| CHANDIA HARIET Dufile S/C Akka Parish AMANZORA Cotton growing Female 500,000 No \nYes \n375 INDUMA JUSTINE Dufile S/C Akka Parish AMANZORA Cotton growing Male 1,000,000 No Yes Dufile S/C Akka Parish \\| AMANZORA Cotton growing Female 600,000 No Yes 377 RIJOO CHRISTINE Dufile S/C Akka Parish \\| AMANZORA Cotton growing Female 300,000 No Yes 378 VUNDE ESTHE Dufile S/C Akka Parish \\| AMANZORA Cotton growing Female 500,000 No Yes 379 ENDREO PALIMIRA Dufile S/C Akka Parish \\| AMANZORA Cotton growing Female 500,000 No Yes \n84", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}, [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}], [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}], [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}], [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}], [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}]], "page": 88, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| 380\\_\\| ENREO CRISTINE Dufile S/C\\_\\_\\| Akka Parish AMANZORA Cotton growing \\| Female 500,000 No \\| Yes \\| 381 ABIO AGNESS \nDufile S/C \\| Akka Parish AMANZORA Cotton growing \\_\\| Female \n500,000 No \\| Yes \\| 382 Iranya Richard Dufiles/C \\| Amuri Parish Fishing \n\\| Male 800,000 No Yes 383 Unzimai Robert Dufile S/C Amuri Parish Fishing \nMale 800,000 No Yes 384 \\| Mundua Jane Dufile S/C Amuri Parish \\| simsim growing \nFemale 1,000,000 No Yes 385 Baatio Lilly \\| Dufile S/C Amuri Parish \\| simsim growing \\_\\_ \nFemale 400,000 \\| No Yes 386 Itudria \\_Rakelle \\| Dufile S/C Amuri Parish maize growing \nFemale 800,000 No Yes 387 Auo Palimira Dufile S/C Amuri Parish cotton growing \nFemale 500,000 No Yes 388 Chandiga Francis Dufile S/C \\| Amuri Parish simsim growing \n\\| Male 1,000,000 No Yes \u2014 389 Tabu Michael Dufile S/C Amuri Parish simsim growing \\_ \nMale + 400,000 No Yes 390 Drachiri Dominic Dufile S/C Amuri Parish \\| simsim growing \nMale 500,000 No Yes 391 Tarapke Rebecca Dufile S/C Amuri Parish \\| simsim growing \nFemale 500,000 No Yes 392 Asio Celina Dufile S/C Amuri Parish cotton growing \nFemale F 600,000 No Yes \\| \\| 393 Bayoa\\_Cizella Dufile S/C Amuri Parish cotton production Female 300,000 No Yes \n394 Mungudia Santina Dufile S/C Amuri Parish maize growing \nFemale 1,000,000 No Yes \n395 Eriku williams Dufile S/C \\| Amuri Parish maize production \nMale 700,000 No Yes \n\\| \n396 Edema Patrick Dufile S/C Amuri Parish cotton growing \n\\| \nMale 1,000,000 No Yes 397 Dranipke Dominika Dufile S/C \\| Amuri Parish simsim growing \\_\\_ \nFemale 500,000 No Yes 398 Geriga Patrick Dufile S/C \\| Amuri Parish \\| cotton growing \n\\| Male 1,000,000 No Yes 399 Dribareo Patricia Dufile S/C Amuri Parish simsim growing \\_", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}, [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}], [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}], [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}], [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}]], "page": 89, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| Female 500,000 No Yes 400 Lindrio Agnes Dufile S/C Amuri Parish simsim growing. Female 700,000 No Yes 401 Anyanjo Godfrey Dufile S/C Amuri Parish simsim growing \nMale 1,000,000 No Yes 402 Geriga Sunday Dufile S/C Amuri Parish simsim growing \\_ \nMale 1,000,000 No = Yes 403 Dayo Dorothy Dufile S/C Amuri Parish simsim growing \\_ Female 600,000 No Yes 404 Atori Genesio Dufile S/C \\| Amuri Parish maize growing \nMale 500,000 No Yes 405 Akuku Marcelo Dufile S/C \\| Amuri Parish piggery \n\\| Male 1,000,000 No Yes Eu 406 Amin Salim Tazi Dufile S/C Amuri Parish maize growing\\_ \n\\| Mazapke Grace Tot Dufile S/C Amuri Parish maize growing \n408 Azuruku Masenzio S/C Amuri Parish maize growing \n409 Baatio Dorothy \\_ Dufile S/C Amuri Parish maizegrowing \n410 vuciri Jacob Dufile S/C \\| Amuri Parish maize growing \n411 Odendi Gregory Dufile S/C \\| Amuri Parish maize growing \n3 412 Drani Marcelo Dufile S/C \\| Amuri Parish \\| simsim growing \nAbio Nataline Dufile S/C \\| Amuri Parish simsim growing \n414 Jomani Stella Dufile S/C \\| Amuri Parish simsim growing \n85 \nMale 1,000,000 No Yes Female 600,000 No Yes Male 1,000,000 No Yes \\| Female 500,000 No Yes Male 700,000 \\| No Yes Male 1000,00 No Yes Male 500,000 No Yes Female 500,000 No Yes Female 500,000 No \\| Yes", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}, [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}], [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}]], "page": 89, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "415 \\| Mazapke Juliet Dufile S/C \\| Amuri Parish maize growing 416 Tani\\_williams Dufile S/C Amuri Parish simsim growing 417 Bayoa Rakele Dufile S/C Amuri Parish simsim growing 418 Adebasiku Eukerious Dufile S/C Amuri Parish maize growing 419 Adrupio Dominika Dufile S/C Amuri Parish simsim growing 420 Mindraa\\_ valeria Dufile S/C Amuri Parish simsim growing 421 Dribareo Alice Dufile S/C \\| Amuri Parish simsim growing \\| 422 Lindrio Esther Dufile S/C\\_\\_\\| Amuri Parish maize growing 423 Drabo Pious Dufile S/C \\| Amuri Parish simsim growing Dawaa Carolina Dufile S/C Amuri Parish maize growing 425 Kadabara Christopher Dufile S/C Amuri Parish maize growing 426 Alaru Esikio Dufile S/C Amuri Parish cotton growing 427 Baatio Celestina Dufile S/C Amuri Parish simsim growin \nFemale 500,000 No Yes Male 500,000 No Yes \\| Female 400,000 No Yes \\| Male 500,000 No Yes Female 400,000 No Yes 500,000 No \n700,000 No Yes 500,000 No Yes 800,000 No \n500,000 Yes 600,000 \nMale 1,000,000 \nFemale 400,000 \n428 Edea Suzan Dufile S/C Amuri Parish simsim growing Female 500,000 \n429 Asitolo Hellen Dufile S/C Amuri Parish simsim growing \nFemale 400,000 \nLulua Flora Dufile S/C Amuri Parish simsim growing Female 400,000 \n431 Lou Moses \nMoyo S/C Eria Parish Amokodrici Cassava growers Male", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}, [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}], [{"headings_0": {"content": "800,000", "page": 88, "level": 8}}, {"headings_1": {"content": "300,000", "page": 88, "level": 3}}]], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 90, "level": 3}}, {"headings_1": {"content": "800,000", "page": 88, "level": 8}}], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dralaze Alex \nMoyo S/C Eria Parish Amokodrici Cassava growers Male 1,000,000 Iracca Piera \nMoyo S/C Eria Parish Amokodrici Cassava growers Female 540,000 Limio Santina \nMoyo S/C Eria Parish Amokodrici Cassava growers Female 800,000 \n\\| Irama Richard \nMoyo S/C Eria Parish Amokodrici Cassava growers Male \n600,000 No Iya Robert Koma Moyo S/C Eria Parish Amokodrici Cassava growers Male \n600,000 No Baku Saverino Moyo S/C Eria Parish Amokodrici Cassava \n\\| 438 \\| Tiondi Justine Moyo S/C Eria Parish Alendro A soybean \n439 \\| Akuku Nathal Moyo S/C Eria Parish Alendro A soybean \n440 Vuchiri Edward Moyo S/C Eria Parish Alendro A soybean \n500,000 No \n1,000,000 No Yes Male 700,000 \nMale 1,000,000 \n441 Ajuga Simon Moyo S/C Eria Parish Alendro A soybean Male 500,000 \n442 Amolu Joseph Moyo S/C Eria Parish Alendro A soybean \nMale 650,000 \n443 Opigo Zackary Moyo S/C Eria Parish Eria Parish Poultry association Male 600,000 \n444 Alumai Dominic \nMoyo S/C Eria Parish Eria Parish Poultry association Male", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 90, "level": 3}}, {"headings_1": {"content": "800,000", "page": 88, "level": 8}}, [{"headings_0": {"content": "800,000", "page": 90, "level": 3}}, {"headings_1": {"content": "800,000", "page": 88, "level": 8}}], [{"headings_0": {"content": "800,000", "page": 90, "level": 3}}, {"headings_1": {"content": "800,000", "page": 88, "level": 8}}], [{"headings_0": {"content": "800,000", "page": 90, "level": 3}}, {"headings_1": {"content": "800,000", "page": 88, "level": 8}}]], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 90, "level": 3}}, {"headings_1": {"content": "800,000", "page": 90, "level": 3}}], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "445 Drajuruga Maurise Moyo S/C Eria Parish Eria Parish Poultry association Male \n1,000,000 446 Edea Prisca \nMoyo S/c Vura Parish Amaidewaya B cassava farmers Female", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 90, "level": 3}}, {"headings_1": {"content": "800,000", "page": 90, "level": 3}}], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 90, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 90, "level": 3}}], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "447 Lindrio Maurine \nMoyo S/c Vura Parish Amaidewaya B cassava farmers Female", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 90, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 90, "level": 3}}], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 90, "level": 3}}, {"headings_1": {"content": "500,000", "page": 90, "level": 3}}], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "448 Amadrio Katarin \nMoyo S/c Vura Parish Amaidewaya B cassava farmers Female", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 90, "level": 3}}, {"headings_1": {"content": "500,000", "page": 90, "level": 3}}], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 90, "level": 3}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "449 Angucia Jenifer \nMoyo S/c Vura Parish Amaidewaya\\_B cassava farmers Female 400,000 \\| No \nYes \n86 \n450 Ecia Izabela", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 90, "level": 3}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}, [{"headings_0": {"content": "400,000", "page": 90, "level": 3}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "400,000", "page": 90, "level": 3}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "400,000", "page": 90, "level": 3}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}]], "page": 90, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "metadata": {"headings": [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], "page": 91, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "451 Ondoa Beatrice \nMoyo S/c \\| Vura Parish Amaidewaya B cassava farmers \\| Female \n452 Anna Kamala \nMoyo S/c \\| Vura Parish Amaidewaya\\_B cassava farmers \\| Female \n453 Alento Topista \nMoyo S/c Vura Parish Amaidewaya B cassava farmers \\| Female \n400,000 No Yes 400,000 No Yes 500,000 No Yes 500,000 No Yes \n454 Tidia Hellen \nMoyo S/c Vura Parish Amaidewaya \\_B cassava farmers Female 400,000 No \nYes \n455 \\_\\| Cunyua Valeria \nMoyo S/c Vura Parish \\| Amaidewaya\\_B cassava farmers Female 300,000 No \nYes \n456 \\| Adirua Kamilo \nMoyo S/c Vura Parish \\| Amaidewaya B cassava farmers Female 400,000 No \nYes \n457 \\| Anzoa Aurelia \nMoyo S/c Vura Parish \\| Amaidewaya B cassava farmers Female \n500,000 No Yes \n458 \\| Mundua Grace \\| Moyo S/c Vura Parish Amaidewaya A cassava farmers Female 500,000 [No No \nYes \n459 \\| Chandia Margret \\| Moyo S/c Vura Parish Amaidewaya A cassava farmers Female 400,000", "metadata": {"headings": [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}, [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}], [{"headings_0": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, {"headings_1": {"content": "400,000", "page": 90, "level": 3}}]], "page": 91, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}], "page": 91, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "460 \\| Zeroa Kelementina \\| Moyo S/c Vura Parish Amaidewaya A cassava farmers Female \n500,000 No Yes \n461 Kijio Lilly Ivu", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}, [{"headings_0": {"content": "Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "Moyo S/c | Vura Parish Amaidewaya_B cassava farmers | Female", "page": 91, "level": 2}}]], "page": 91, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "metadata": {"headings": [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "600,000 No Yes 462 Mapkwe Norbert Moyo S/c \\| Vura Parish Amaidewaya A cassava farmers Male 600,000 No Yes 463 Lakiyo Emmaculate Moyo S/c \\| Vura Parish Amaidewaya A cassava farmers Female 500,000 No No Yes 464 Mesiku Mary Moyo S/c Vura Parish \\| Amaidewaya A cassava farmers Female 100.000 Yes 465 Cira Rose Moyo S/c Vura Parish \\| Amaidewaya A cassava farmers Female 400,000 No Yes 466 Masudio Sarafina Moyo S/c Vura Parish Amaidewaya A cassava farmers Female 400,000 No Yes 467 Mesiku Rebecca Moyo S/c Vura Parish Amaidewaya\\_A cassava farmers Female 400,000 No Yes 468 Malupi Lucy \\_ Moyo S/c Vura Parish Amaidewaya A cassava farmers Female 400,000 No Yes 469 Jesca Geriga Moyo S/c Vura Parish Amaidewaya A cassava farmers Female \\| 00 \\| No Yes 470 Vuyaya Ceaser. Idra Moyo S/c \\| Vura Parish Amaidewaya A cassava farmers Male \\| 600,000 No Yes 471 Kareo Pasky Wayi Moyo S/c \\| Vura Parish Amaseku B Poultry farmers Female 600,000 No Yes 472 Vukoni Christopher Moyo S/c \\| Vura Parish Amaseku B Poultry farmers Male 500,000 No Yes 473 Komaa Christine Moyo S/c \\| Vura Parish Amaseku B Poultry farmers Female 400,000 No \\| Yes 474 \\| Konyio Lilly Moyo S/c \\| Vura Parish \\| Amaseku B Poultry farmers Female 400,000 No \\| Yes \u2014 475 \\| Eimani Rose Moyo S/c Vura Parish \\| Amaseku B Poultry farmers Female 400,000 No Yes 476 \\| Igga - Anyi Godfrey Moyo S/c Vura Parish Amaseku B Poultry farmers Male \\| 600,000 No Yes 477 Erwaga Jimmy Moyo S/c Vura Parish Amaseku B Poultry farmers Male \\| 500,000 No Yes \\| 478 Anzoo Gloria Moyo S/c Vura Parish Amaseku B Poultry farmers Female 400,000 No Yes \\| 479 Oloboyo Hellen Moyo S/c Vura Parish Amaseku B Poultry farmers \\| Female 500,000 No Yes \\| \\| 480 Vukoli Godfrey Moyo S/c \\| Vura Parish Amaseku Poultry farmers \\| Male 400,000 No \\| Yes \\| \\| 481 Dratea Esther Moyo S/c \\| Vura Parish \\| Amaseku B Poultry farmers \\| Female 400,000 No \\| Yes \\| 482 Moriku Beatrice Moyo S/c ua Parish Amaseku B Poultry farmers Female 300,000 No \\| Yes 483 Kareo Joyce Moyo S/c Vura Parish Amaseku B Poultry farmers \\| Female 300,000 No \u2014 Yes \u2014 484 Taraa Cizaria Igga Moyo S/c \\| Vura Parish Amaseku\\_C Poultry farmers \\| Female 500,000 No Yes 87 485 Taozama Ivan Moyo S/c", "metadata": {"headings": [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}, [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, {"headings_1": {"content": "Yes", "page": 91, "level": 1}}]], "page": 91, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300, re", "metadata": {"headings": [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], "page": 92, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "490 Aziku Viola Moyo S/c Vura Parish Amaseku\\_C Poultry farmers Female 000 Yes 491 Bayoa Martina Moyo S/c Vura Parish Amaseku A Poultry farmers \\| Female 300,000 No Yes 492 Mesiku Laurenzina Moyo S/c Vura Parish Amaseku A Poultry farmers Female 400,000 No Yes 493 Izale Stephen Moyo S/c Vura Parish Amaseku A Poultry farmers Male 600,000 No Yes Vura Parish Amaseku A Poultry farmers \\| Female \\| 600,000 No Yes Atimaku Grace Amadra Moyo S/c Vura Parish Amaseku A Poultry farmers Female \\| 500,000 No Yes Opio John Moyo S/c Vura Parish Amaseku A Poultry farmers \\| Komaa Joyce Moyo S/c Vura Parish Amaseku A Poultry farmers \\| 500,000 No Yes 300,000 No Yes Aziku Be Moyo S/c Vura Parish Amaalu Beef Farmers group Female 1,000,000 Yes Irama Dominic Moyo S/c Vura Parish Amaalu Beef Farmers grou Male 1,000,000 No Yes 500 \\| Droma Patrick Moyo S/c Vura Parish Amaalu Beef Farmers group Male 1,000,000 No Yes 501 Tvu Luka Dulu Moyo S/c Vura Parish Amaalu Beef Farmers group Male 1,000,000 No Yes 502 Alua Susan Moyo S/c Vura Parish Amaalu Beef Farmers group Female 1,000,000 No Yes 503 Unzi Stephen Moyo S/c Vura Parish Amaalu Beef Farmers group Male 1,000,000 No Yes 504 Izama Charles Moyo S/c Vura Parish Amaalu Beef Farmers group Male 1,000,000 No Yes 505 Jurugo Emmanuel Moyo S/C Afoji Parish Atupi onion group 506 Asobasi William Moyo S/C Afoji Parish Atupi oion grou Male 1,000,000 No Yes Male 600,000 No Yes 507 Bayoa Scovia Moyo S/C Afoji Parish Atupi onion group Female 600,000 No Yes 508 Anyanzo Alex Moyo S/C Afoji Parish Atupi onion group Male 800,000 \\| No Yes 509 Vukojo Charlse Moyo S/C Afoji Parish Amafutu\\_poultry farmers Male 1,000,000 \\| No Yes 510 \\| Obulejo Isaac Moyo S/C Afoji Parish Amafutu poultry farmers Male 1,000,000 \\| No Yes 511 \\| Mamawi Karulino Moyo S/C Afoji Parish Amafutu poultry farmers Male 512 \\| Dubo Rahumani Yassin Moyo S/C Afoji Parish Amafutu poultry farmers Male 600,000 No Yes No Yes 513 Juma bale Moyo S/C Afoji Parish Amafutu poultry farmers \\| Male 650,000 No Yes 514 Abasi Murjani Moyo S/C Afoji Parish Amafutu poultry farmers \\| Male 1,000,000 No Yes 515 Abwin Kezia Moyo S/C Afoji Parish Amafutu poultry farmers \\| Female 1,000,000 No Yes Jura Grace M Moyo S/C Afoji Parish Amafutu poultry farmers \\| Female 400,000 No Yes Mure Patrick Tanzepke Moyo", "metadata": {"headings": [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}, [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}], [{"headings_0": {"content": "300, re", "page": 92, "level": 4}}, {"headings_1": {"content": "| Moyo S/c | Vura Parish Amaidewaya A cassava farmers Female", "page": 91, "level": 1}}]], "page": 92, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "600,000", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 93, "level": 3}}, {"headings_1": {"content": "300, re", "page": 92, "level": 4}}], "page": 93, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Araku Hillary Moyo S/C Opi Ozoni soybean farmers Male 1,000,000 Guma Moses Moyo S/C Opi Ozoni soybean farmers Male 1,000,000 523 Chandia Grace Moyo S/C \\| Opi \nAmanzora Poultry farmers Female 1,000,000 524 Maiko William Moyo S/C Opi Amanzora Poultry farmers Male 1,000,000 525 Bayoa Joyce Moyo S/C Opi Amanzora Poultry farmers Female 500,000 526 Awori Susan Moyo S/C Opi \n527 Chandia Esther Moyo S/C Opi", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 93, "level": 3}}, {"headings_1": {"content": "300, re", "page": 92, "level": 4}}], "page": 93, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Amanzora Poultry farmers Female 1,000,000 No Amanzora Poultry farmers Female 1,000,000 No 528 Edea Mary \nMoyo S/C Opi Drizalimi cassava growers A Female 300,000 No 529 Amoko Goefrey Moyo S/C Opi Drizalimi cassava growers A \n800,000 No 530 Baatiyo Margaret Moyo S/C Opi \n531 Muraa Sabina Moyo S/C Opi \n532 Drichi Godwill Moyo S/C Opi \n533 Masudio Terenza Moyo S/C Opi \n534 Alumai Felix \nMoyo S/C Opi \nMaku James Albert Moyo S/C Opi \nMatedra Ambrose Moyo S/C Opi \n537 Drania Joyce Moyo S/C Opi \n538 Mociruku Agnes Moyo S/C Opi pi \n539 Amoko Gilbert Moyo S/C \n540 Geita Richard \nMoyo S/C Opi \n541 Andrupio Sarah \nMoyo S/C Opi \n542 Baatiyo Stella \nMoyo S/C Opi \n543 Rijoo Alice Opigo Moyo S/C Opi", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 93, "level": 3}}, {"headings_1": {"content": "300, re", "page": 92, "level": 4}}], "page": 93, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Drizalimi cassava growers A Female \n300,000 No \nDrizalimi cassava growers A Female \n300,000 No \nDrizalimi cassava growers A Male \n700,000 No \nDrizalimi cassava growers A \\| Female \n300,000 No \nDrizalimi cassava growers B \\| Male 800,000 No \nDrizalimi cassava growers B Male \n1,000,000 No \nDrizalimi cassava growers B Male \n800,000 No \nDrizalimi cassava growers B Female 1,000,000 No \nDrizalimi cassava growers B Female 1,000,000 No \nPageribe united cassava farmers Male \\| 300,000 No \nPageribe united cassava farmers Male \\| 850,000 No \nPageribe united cassava farmers Female \\| 500,000 No \nPageribe united cassava farmers \\| Female 500,000 No \n\\| Pageribe united cassava farmers \\| Female \n850,000 \\| No Yes 544 Edema Richard Moyo S/C Opi Charity seed effect poultry Male 1,000,000 No Yes \n545 Anzoo Beatrice Moyo S/C Opi", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 93, "level": 3}}, {"headings_1": {"content": "300, re", "page": 92, "level": 4}}, [{"headings_0": {"content": "600,000", "page": 93, "level": 3}}, {"headings_1": {"content": "300, re", "page": 92, "level": 4}}]], "page": 93, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "farmers", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 93, "level": 1}}, {"headings_1": {"content": "600,000", "page": 93, "level": 3}}], "page": 93, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Charity seed effect poultry Female 1,000,000 No farmers \n546 Auo Palma S/C \\| \\| \nMoyo Opi\\_ Cuwi Poultry farmers Female 1,000,000 No 547 Tiondi Stephen Moyo S/C Opi \\| Cuwi Poultry farmers \n1,000,000 No 548 Adrawa Francis Moyo S/C Opi Cuwi Poultry farmers \n1,000,000 No 549 Anyanzo Emmanuel Moyo S/C Opi Cuwi Poultry farmers \n1,000,000 No 550 Atabuga Moses Moyo S/C Opi Cuwi Poultry farmers \n1,000,000 No 551 Mandera Joyce Moyo S/c Logoba Kobada C Cassava Growers \n400,000 No", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 93, "level": 1}}, {"headings_1": {"content": "600,000", "page": 93, "level": 3}}], "page": 93, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 93, "level": 8}}, {"headings_1": {"content": "farmers", "page": 93, "level": 1}}], "page": 93, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "89 \n552 \\| Madraa Concy Moyo S/c Logoba eer C Cassava Growers Female 500,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 93, "level": 8}}, {"headings_1": {"content": "farmers", "page": 93, "level": 1}}, [{"headings_0": {"content": "Group", "page": 93, "level": 8}}, {"headings_1": {"content": "farmers", "page": 93, "level": 1}}]], "page": 93, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}], "page": 94, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "553 Alia Alice \nMoyo S/c Logoba Kobada C Cassava Growers Female 1,000,000 No Yes Group \n554 Agasia Rita \nMoyo S/c Logoba Kobada C Cassava Growers Female 600,000 No Yes Group \n555 Tarakwe Susan Moyo S/c Logoba Kobada C Cassava Growers Female 300,000 No Yes Group \n556 Angua Agnes Moyo S/c Logoba Kobada C Cassava Growers Female 300,000 No Yes Group \n557 Anyanzo Stephen Moyo S/c Logoba Pag Poulry Farmers Group Male \\_700,000 No Yes 558 Atimaku Norah Fatima Moyo S/c Logoba Pag Poulry Farmers Group Female 700,000 No Yes 559 Anzoo Christine Moyo S/c Logoba Pag Poulry Farmers Group Female 700,000 No \n560 Jurua Ma Moyo S/c \nPag Poulry Farmers Group Female 500,000 No \n561 Adrupio Joice Moyo S/c Logoba Dubakori Farmers Group Female 400,000 No \n562 Mokomiku Bett Moyo S/c \n563 Mundrua Margret Moyo S/c \n564 Okuo Palma Moyo S/c \n565 Tarapke Susan Moyo S/c \n566 Dramani Charles Moyo S/c", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}], "page": 94, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dubakori Farmers Group Female 1,000,000 No \nDubakori Farmers Group Female 300,000 No \nDubakori Farmers Group Female 400,000 No \nDubakori Farmers Group Female 300,000 No \nDubakori Farmers Group Male 700,000 No \nRijoo Rose Mary Moyo S/c Logoba Dubakori Farmers Group Female 400,000 No Yes Ondoa Ma \nMoyo S/c Logoba Lecho Inyu Farmers Group Female 400,000 No Yes \n569 Maiku Edward Moyo S/c Logoba Lecho Inyu Farmers Group Male 500,000 No Yes \n570 \\| Uzadio Lilian Moyo S/c Logoba Lecho Inyu Farmers Group Female 500,000 No Yes \n571 Ayiga Christopher Moyo S/c Logoba Lecho Inyu Farmers Group Male 300,000 No Yes \n572 Apiliga Charles Moyo S/c Logoba Lecho Inyu Farmers Group Male 300,000 No Yes \n573 \\| Akule Patrick Moyo S/c Logoba Odroki Abiri Farmers Group Male 700,000 No Yes \n574 Bayoa Joyce Moyo S/c Logoba Odroki Abiri Farmers Group Female 400,000 No Yes Irachaa Natalin Moyo S/c Logoba Odroki Abiri Farmers Group Female 600,000 No Yes \n576 Ulego Francis Moyo S/c Logoba Odroki Abiri Farmers Group Male 700,000 No Yes I 577 Tarapke Be Moyo S/c Logoba Odroki Abiri Farmers Group Female 400,000 No Yes \n578 Abio Chrstine Moyo S/c Logoba Otra Asi Goat Rearing Female 300,000 No Yes \n579 Eimani Franciska Moyo S/c Logoba Otra Asi Goat Rearing Female 400,000 No Yes \nJola Jusphine Moyo S/c Logoba \nFemale 300,000 No Yes \n581 Amaseku Simone Moyo S/c Logoba Ale Limi Farmers Group Female 400,000 No Yes \n582 Drago Patrick Moyo S/c Logoba Ale Limi Farmers Group Male 600,000 No Yes \n90 \nOkudra George \\| Moyo S/c Anyama Micheal Ree S/c Akuti Masenzio Moyo S/c Ondoga Lawrence Moyo S/c Edema Lucio Moyo S/c 588 \nMoyo S/c Dradikuyo Kelementina Moyo S/c 590 Eriga Richard Moyo S/c Sereo Felistina Moyo S/c Edea Beatrice Moyo S/c 593 Ambayo Richard Drichi Moyo S/c", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}, [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}], [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}]], "page": 94, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| Ale Limi Farmers Group Male 600,000 No Yes \n\\| Ale Limi Farmers Group Male \\| 300,000 No Yes \nAle Limi Farmers Group \\| Male \\_\\| 500,000 No Yes \\| Ale Limi Farmers Group \\| Male \\| 600,000 No Yes \\| Ale Limi Farmers Group \\| Male \\| 500,000 No Yes \nAle Limi Farmers Group \\| Female 500,000 No Yes Amaciri Farmers Group \\| Female 400,000 No Yes Amaciri Farmers Group \\| Male 600,000 No Yes = Amaciri Farmers Group Female 500,000 No Yes Amaciri Farmers Group Female 700,000 No Yes \\| Amaciri Farmers Group 800,000 No Yes 594 Adrupio Jane Moyo S/c Amaciri Farmers Group \n595 Izale Paulino Moyo S/c Amaciri Farmers Group \n596 Rijoo Flora Moyo S/c Amaciri Farmers Group \n597 Afurunda Leonard Moyo S/c Ameciti Farmers Group \n300,000 No Yes 300,000 No Yes 400,000 No Yes 700,000 No Yes 598 Maiku Charles Moyo S/c \n599 Muraa Anjela Moyo S/c \nAmeciti Farmers Group Male 500,000 No Yes Ameciti Farmers Group Female 400,000 No Yes 600 Utua Anjela Moyo S/c Ameciti Farmers Group Female 400,000 No Yes 601 Asienzo Flora.G. Moyo S/c \nAmeciti Farmers Group Female 600,000 \\| No Yes 602 Chindiga Godfrey Moyo S/c \nAmeciti Farmers Group Male 500,000 \\| No \\| Yes 603 Ave Paulino Moyo S/c \nTandrupasi \nMale 600,000 \\| No \\| Yes 604 Eimani Rita Moyo S/c Tandrupasi Female 300,000 No Yes 605 \\| Unzia Rose Moyo S/c \nTandrupasi Female 600,000 No Yes 606 Masudio Esther MTC Cassava Female 400,000 No Yes 607 Mazakpwe Lilly \\_\\_ \n608 Tandrupasi Emmanuel \n609 Tarapkwe Celina \n\\| 610 Eiyo Katarina \n\\| 611 Abdul Akim Adam \n\\| 612 Alima Yahaya \n613 Dramuke Kadija \n614 \\| Chandiru Leila \n615 \u201aAslenze Betty \n\\| 616 Asienzo Florence Duku \n617 Atimaku Agnes \nCassava Female 500,000 No Yes Cassava Male 500,000 \\| No Yes Cassava \nFemale 500,000 \\| No Yes", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}, [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}], [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}], [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}], [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}], [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}], [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}], [{"headings_0": {"content": "Group", "page": 94, "level": 8}}, {"headings_1": {"content": "Group", "page": 93, "level": 8}}]], "page": 95, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cassava", "metadata": {"headings": [{"headings_0": {"content": "Cassava", "page": 95, "level": 1}}, {"headings_1": {"content": "Group", "page": 94, "level": 8}}], "page": 95, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Female 500,000 | No | Yes", "metadata": {"headings": [{"headings_0": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}, {"headings_1": {"content": "Cassava", "page": 95, "level": 1}}], "page": 95, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cassava \nMale 500,000 \\| No \\| Yes", "metadata": {"headings": [{"headings_0": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}, {"headings_1": {"content": "Cassava", "page": 95, "level": 1}}, [{"headings_0": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}, {"headings_1": {"content": "Cassava", "page": 95, "level": 1}}]], "page": 95, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Cassava", "metadata": {"headings": [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], "page": 95, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Female 400,000 No \\| Yes \\| Cassava \nMale 300,000 No \\| Yes \\| Cassava \n\u2014 Female \\| 300,000 No \\| Yes Cassava \name \\| 300,000 No \\| Yes Cassava \nFemale 300,000 st No + Yes \nCassava Female No Yes \\| \n91 \n618 Lajeo Immaculate \nBESIA a Cassava \nFemale 300,000 No \\| Yes 619 Singa Rahiman", "metadata": {"headings": [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}, [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}]], "page": 95, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BESIA Cassava Male 500,000 No \\| Yes \\| 620 Amina Sida BESIA Cassava Female 500,000 No Yes 621 Kareo Hellen MTC BESIA Cassava \nFemale 500,000 No Yes \n622 Adrawa Kassim MTC BESIA Cassava Female Yes 623 Tarapkwe Celina MTC BESIA Cassava Female 500,000\\|N0o \\_\\|Yes 624 Dragulu George MTC BESIA Cassava \n625 Mokomiku Clara MTC BESIA Cassava \n626 Limio Christine MTC BESIA Cassava \n627 Aluma John Kened MTC BESIA Cassava \n628 Rajab Batholomeo MTC BESIA Cassava \n629 ERIKU John DK MTC BESIA Piggery \n630 Mania Ma MTC BESIA Pigge \n631 Issa Raymond MTC BESIA Piggery \n632 Dipio Alice MTC BESIA Pigge \n633 Anzoyo Alice Eberu MTC BESIA Piggery \n634 Barua Grace MTC BESIA Pigge \n635 Adruayo Martina MTC BESIA Pigge \n636 Akello Natalina MTC BESIA Piggery \n637 Inyaa Mary Anne MTC BESIA Piggery \n638 Taozakpwe Grace MTC BESIA Piggery \n639 Kareo Florence MTC BESIA Pigge \n640 Lemi Charles \\| MTC BESIA Piggery \n641 Letio Beatrace \\| MTC BESIA Piggery \n642 Iziku Franciska \\| MTC BESIA Piggery \n643 Titia Annet \\| MTC BESIA Piggery \n644 Regina Aliga \\| MTC BESIA Piggery\\_ \n645 Bako Rose \\| MTC BESIA Piggery \n646 Kupajo Albert MTC BESIA Piggery", "metadata": {"headings": [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], "page": 96, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500,000 No Yes Female 700,000 No Yes 500,000 No Yes 500,000 No Yes 500,000 No Yes 700,000 No Yes 700,000 No Yes 300,000 No Yes Female 700,000 No Yes 600,000 No Yes Female 700,000 No Yes Female 500,000 No Yes Female 300,000 No Yes Male 700,000 No Yes Female 700,000 No Yes Female 700,000 No Yes Male 500,000 No Yes Female \\| 700,000 No Yes Female \\| 600,000 No Yes \\| Female \\| 700,000 No Yes Female \\| 600,000 No Yes Female \\| 600,000 No Yes \nMale 700,000 No Yes 647 Bolio Cezira MTC BESIA Pigge Female 500,000 Yes 648 Anyama Charles MTC BESIA Pigge \n649 Idda Stephen MTC BESIA Piggery \n650 Osaru Christine MTC BESIA Pigge \n651 Okunia Beatrice MTC BESIA Pigge \n652 Efitre Denis MTC BESIA Piggery \n92 \nMale 600,000 No Yes Male 500,000 \\| No Yes Female 500,000 \\| No Yes Female 500,000 \\| No Yes Male 200,000 \\| No Yes", "metadata": {"headings": [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}, [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}]], "page": 96, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| Iranya Vincent BESIA Piggery \n500,000 No 654 \\| Tiza Dorothy BESIA Piggery \n500,000 No 655 Stella Maris BESIA \\| Piggery\\_ \n600,000 No Bayoa Regina BESIA Piggery Female 600,000 No Dramaa Topista BESIA Piggery Female 600,000 No Zema Daniel BESIA Vegetable Male 450,000 No Lupai Alfred \\| BESIA Vegetable \\| Male 500,000 No Sentonga Godfrey \\| BESIA Vegetable \\| Male 450,000 No \\| 661 Unzimai Stephen \\| BESIA Vegetable \\| 450,000 No \\| 662 Ayume Ronald \\| BESIA Vegetable \n500,000 No \\| 663 Ajute Margaret BESIA Vegetable \n500,000 No \\| 664 \\| Letio Agnes BESIA Vegetable \n500,000 No 665 \\| Kenyi Augustine BESIA Vegetable \n500,000 No 666 \\| Muziku Agness BESIA Vegetable Female 300,000 No 667 Ambayo Dominic CELECELEA Piggery Male 300,000 No Lele Simon \nCELECELEA Piggery \n\\| Male 500,000 No Aserua Beatrice CELECELEA Piggery \\| Female 400,000 No Alaru Innocent CELECELEA Piggery \\| Male 400,000 No Iranya Dominic CELECELEA Piggery \\| Male 800,000 No Malupkwe Jenet CELECELEA Piggery Female 500,000 No \\| Adrupio Mary CELECELEA Piggery Female 400,000 No Rijoyo Grace \nCELECELEA Piggery \nFemale \\| 400,000 No Faida Beatrice CELECELEA Piggery Female \\| 400,000 No Edema Caesar CELECELEA Piggery Mae \\| 600,000 No Anzoyo Scovia CELECELEA Piggery Female \\| 300,000 No Lagua Beatrice CELECELEA Piggery Female 300,000 No Edema Geofrey \nCELECELEA Piggery \nAngua Perpetua \n\\| CELECELEA iggery Meja Batholomeo \\| CELECELEA ery 682 \\| Dipio Josephine \\| CELECELEA Piggery 683 \\| Bey Julie Rose \n\\| CELECELEA Piggery 684 \\| Angua Clara \nCELECELEA Piggery 685 Kotichi Milly \nCELECELEA Piggery [\\| 686\\_ Mutamuta Emanuel CELECELEA Piggery Komwimbu Jesca \\| CELECELEA Piggery \n\\| Male 300,000 \\| No \n\\| Female 500,000 \\| No \n\\| Female 600,000 No \nFemale 600,000 No \nFemale \\| 700,000 No \nFemale \\| 700,000 No Yes Female \\| 300,000 No Yes Female 400,000 No ne Yes Female 400,000 No \nChandia Tereza MTC CELECELEA \nAnyovi Stephen MTC CELECELEA \nGanyio Anastasia MTC CELECELEA \nIziku Margrate MTC CELECELEA \nMindraa Margrate MTC CELECELEA \nEndreo Alma CELECELEA \n694 Maridio Jackline MTC CELECELEA \n695 Ondoa Stella MTC CELECELEA \\| Poultry Atimaku Gloria MTC CELECELEA \n697 Matia Anastazia MTC CELECELEA \n698 Mandera Beatrice MTC CELECELEA Poultry Asienzo Teddy MTC CELECELEA \nDawa Zabib MTC CELECELEA \nKomaa Mariam MTC CELECELEA \nBaatio Patricia MTC CELECELEA Poultry", "metadata": {"headings": [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}, [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}], [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}]], "page": 97, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| Female 400,000 No Male 400,000 No 300,000 No 700,000 No 400,000 No 600,000 No 700,000 No Female 700,000 No \\| Female 500,000 No \\| Female 400,000 No \\| Female 600,000 No \\| Female 500,000 No \\| Female 600,000 No Female 500,000 No Female 600,000 No Mai Joyce MTC CELECELEA Poultry Female 600,000 No Unzia\\_ Rukia MTC CELECELEA Poultry \nFemale 500,000 No Kanya Alponsewa MTC CELECELEA Poultry Male 500,000 No Masudio Lucy Onama MTC CELECELEA Poultry \nFemale 500,000 No Kalsu Adam MTC CELECELEA Poultry Male 400,000 No Ondoa Farida MTC CELECELEA Poultry \nMau Mono Methedioc MTC CELECELEA Poultry \n710 Lazea Alice MTC CELECELEA Cassava \n711 \\|Iranya Fabian MTC CELECELEA Cassava \n712 Amoko Emmanuel MTC CELECELEA Cassava \nFemale 600,000 No Male 500,000 No 400,000 No 400,000 No Male 400,000 713 Eyidra Paulino MTC CELECELEA Cassava Male 300,000 Itcha\\_Phili MTC CELECELEA Cassava Male \n715 Egabayo Esther MTC CELECELEA Cassava", "metadata": {"headings": [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}, [{"headings_0": {"content": "| Cassava", "page": 95, "level": 3}}, {"headings_1": {"content": "Female 500,000 | No | Yes", "page": 95, "level": 1}}]], "page": 98, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female", "metadata": {"headings": [{"headings_0": {"content": "Female", "page": 98, "level": 1}}, {"headings_1": {"content": "| Cassava", "page": 95, "level": 3}}], "page": 98, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Arachi\\_Rufina MTC CELECELEA Cassava Female \n717 Mikina\\_Majima MTC CELECELEA Cassava Male \n718 Lagua Gloria MTC CELECELEA Cassava Female 500,000 719 Muraa Sabina MTC CELECELEA Cassava \n720 Drandru Bob Anthony MTC CELECELEA Cassava \nNyumaa Benendeta MTC CELECELEA Cassava \nLazea Gloria MTC CELECELEA Cassava \n94 \nFemale 400,000 \\| No Yes Male 400,000 \\| No Yes Female 500,000 \\| No Yes Female 500,000 \\| No Yes \n\\| (afters Kayodi MTC \\| CELECELEA Cassava \n\\| Female 400,000 No \\| Yes \\| 724 Idrifua Venenzio MTC \\| CELECELEA Cassava \n\\| Male 300,000 No Yes 725 \\| Vuzaa Christine MTC CELECELEA Cassava \nFemale 400,000 No Yes 726 \\| Dravu Micheal MTC CELECELEA Cassava \nMale 500,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Female", "page": 98, "level": 1}}, {"headings_1": {"content": "| Cassava", "page": 95, "level": 3}}, [{"headings_0": {"content": "Female", "page": 98, "level": 1}}, {"headings_1": {"content": "| Cassava", "page": 95, "level": 3}}], [{"headings_0": {"content": "Female", "page": 98, "level": 1}}, {"headings_1": {"content": "| Cassava", "page": 95, "level": 3}}], [{"headings_0": {"content": "Female", "page": 98, "level": 1}}, {"headings_1": {"content": "| Cassava", "page": 95, "level": 3}}]], "page": 98, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "metadata": {"headings": [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}], "page": 99, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Female 300,000 No Yes 728 Isaburu Fatuma \\| MTC CELECELEA Cassava \nFemale \\| 500,000 No Yes 729 Gule Origa Abdallha \\| MTC CELECELEA Cassava \nMale \\| 300,000 ie No Yes 730 Anyama\\_Saviour MTC \\| CELECELEA Cassava Male 800,000 Yes 731 DRADUMA OMAR MTC CENTRAL Cassava \nMale 500,000 No Yes 732 ANZOYO DOMINIKA MTC CENTRAL Cassava \n\u2014\\| Female 500,000 No Yes 733 UNZIMAI DENIS MTC CENTRAL Cassava \nMale 300,000 No Yes 7 734 MANDERA PALMA MTC CENTRAL Cassava \nFemale 500,000 No Yes INYANI LUKE MTC CENTRAL Cassava Male 400,000 No Yes 736 CHANDIRU AFISA \\| MTC CENTRAL Cassava \nFemale 500,000 No Yes 737 AYIKORU ZAKIA \\| MTC \\| CENTRAL Cassava \nFemale 500,000 No Yes 738 BAYOA CLARA \\| MTC \\| CENTRAL Cassava \nFemale 500,000 No Yes 739 CHANDIA LIBERTY MTC CENTRAL Cassava", "metadata": {"headings": [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}, [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}]], "page": 99, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female + 500,000 No Yes 740 TABAN RASUL MTC CENTRAL Cassava Male 500,000 No Yes 741 AKIM ANTHONY MTC CENTRAL Cassava \u2014 Male 500,000 No Yes \\| 742 ASIO JANE MTC CENTRAL Cassava Feat 500,000 No Yes \\| 743 EIYO FLORENCE \\| MTC \\| CENTRAL Cassava Female 500,000 No Yes \\| 744 SADAM MUBARAKI \\| MTC \\| CENTRAL Cassava Female 500,000 No Yes \\| 745 AJIRA GIFT \\| MTC \\| CENTRAL \\| Cassava Female 500,000 No Yes 746 EDEA SARAH \\| MTC CENTRAL \\| Poultry Female 600,000 No Yes 747 AMANA CHAGUA MTC CENTRAL Poultry Female 600,000 [No Yes 748 SHIDA ZABIBU MTC CENTRAL Poultry Female 600,000 No Yes 749 CHANDIRU RUKIA MTC CENTRAL Poultry m 600,000 No Yes BUZUA 750 SOWA ZUMURA MTC CENTRAL Poultry 751 AMANDREA EMMANUEL 4 MTC CENTRAL Poultry Female So No Yes Male 700,000 No k Yes ABUCHU 752 ONDOGA EMMANUEL MTC CENTRAL Poultry Male 600,000 No Yes 753 ASARA SCOVIA MTC CENTRAL Poultry Female 600,000 No Yes 754 AJIDIRU CONSOLATE MTC CENTRAL Poultry Female 600,000 \\| No Yes [755 \\| MANYA CHRISTOPHER MTC CENTRAL Poultry Male \u00a300,000 No Yes 95 756 \\| DRICHI ROBERT INYANI MTC \\| CENTRAL 757 ACIDRIA CHRISTINE MTC CENTRAL WANI JACKISS MTC CENTRAL EDEMA PHILLIPS MTC CENTRAL DRAKA AMINA MTC CENTRAL MAZAKPE HELLEN MTC CENTRAL OCAKI JAMES ABEKA MTC CENTRAL OKELO RICHARD MTC CENTRAL Poultry NAIMA NASUR MTC CENTRAL MANENO SARAH MTC CENTRAL Poultry \\| 766 \\| DROPIA FLORENCE MTC CENTRAL Poultry 767 \\| ZAKIA KHADIJA MTC CENTRAL Poultry 768 \\| AJIO VICKY MTC CENTRAL Poultry 769 \\| AKELLO AGNES MTC CENTRAL Poultry 770 LETARU GLADYS MTC CENTRAL Poultry \\| Male 600,000 No Yes \\| Female 400,000 No Yes \\| \\| Male 600,000 No Yes \\| Male 600,000 No Yes Female 500,000 No Yes Female 500,000 No Yes Male 600,000 No Yes Male 500,000 No Yes Female 800,000 No Yes Female 600,000 No 800,000 No Yes Female 600,000 No Yes Female 800,000 Yes Female 600,000 Yes Female 800,000 No Yes BRAN JAFARI MTC CENTRAL Poultry Male 600,000 No Yes ODUTI DOMINIC MTC CENTRAL Poultry ABABIKU VICTORIA MTC CENTRAL Poultry AHMAD JAMAL MTC CENTRAL Beef Male 600,000 No Yes Female 600,000 No Yes Male 800,000 No Yes TABAN SAIDSON T CENTRAL Beef Male 800,000 BRAHAN SULEIMAN CENTRAL Beef Male 800,000 ALAKA MUBARACKI MTC CENTRAL Beef Male 800,000 778 KATO EDWARD MTC CENTRAL Beef Male 800,000 779 GUY JUMA HASSAN MTC CENTRAL", "metadata": {"headings": [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}, [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}], [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}], [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}], [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}], [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}], [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}], [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}], [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}], [{"headings_0": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}, {"headings_1": {"content": "Female", "page": 98, "level": 1}}]], "page": 99, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Male", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 100, "level": 1}}, {"headings_1": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}], "page": 100, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HABIBU ALI RAMADAN MTC CENTRAL Beef", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 100, "level": 1}}, {"headings_1": {"content": "727 | Anzela Jominyi MTC CELECELEA | Cassava", "page": 99, "level": 1}}], "page": 100, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Male", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 100, "level": 1}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], "page": 100, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ALARU KASSIM MTC CENTRAL Beef Male \n782 Adrupio Jane MTC ELENDEREA Piggery \nFemale \nMadraa Ceaser ELENDEREA Piggery Male \nLetio Rose ELENDEREA i Female 600,000 Chandia Maka MTC ELENDEREA \nIwa william MTC ELENDEREA \nInyaa lucy MTC ELENDEREA \nAnzoo Gloria MTC ELENDEREA \nFemale 600,000 No Yes Male 600,000 No Yes Female 800,000 No Yes Female 700,000 No \nTako Celina MTC ELENDEREA Piggery \"Male Female 700,000 No \nZaako Hellen ELENDEREA Cassava \n300,000 No \n96 \n791 Imata Richard Cobra MTC ELENDEREA Pigge 792 Aneno Evaline MTC \nMale 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 100, "level": 1}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}, [{"headings_0": {"content": "Male", "page": 100, "level": 1}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "Male", "page": 100, "level": 1}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "Male", "page": 100, "level": 1}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "Male", "page": 100, "level": 1}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}]], "page": 100, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ELENDEREA", "metadata": {"headings": [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i 793 Mociruku Sarafina MTC ELENDEREA \n700,000 No 794 500,000 No 795 Mudua Jane MTC ELENDEREA \n600,000 No 796 Mandera Cicily MTC ELENDEREA \n600,000 No 797 Kodra Ronald MTC ELENDEREA \n700,000 No 798 Anyanzo Godfre MTC ELENDEREA \n700,000 No Asega Abdalah MTC ELENDEREA \n700,000 No 800 Amoko Emmanuel MTC ELENDEREA \n700,000 No 801 Lolua Terezina MTC ELENDEREA \n700,000 No 802 Maridio Scovia \\_\\| \n600,000 No MTC \nELENDEREA \nAmolu Moses Mukaasa MTC ELENDEREA \n800,000 No Anyido Emannuel MTC \\_\\_\\| ELENDEREA \n700,000 805 Uzadio Fortunate MTC ELENDEREA", "metadata": {"headings": [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}, [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}], [{"headings_0": {"content": "ELENDEREA", "page": 101, "level": 5}}, {"headings_1": {"content": "Male", "page": 100, "level": 1}}]], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 101, "level": 8}}, {"headings_1": {"content": "ELENDEREA", "page": 101, "level": 5}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "806 Ayikoru Jenifer \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 101, "level": 8}}, {"headings_1": {"content": "ELENDEREA", "page": 101, "level": 5}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "900,000", "metadata": {"headings": [{"headings_0": {"content": "900,000", "page": 101, "level": 3}}, {"headings_1": {"content": "300,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MTC \nELENDEREA 807 Weliako Irene MTC ELENDEREA", "metadata": {"headings": [{"headings_0": {"content": "900,000", "page": 101, "level": 3}}, {"headings_1": {"content": "300,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "600,000", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 101, "level": 8}}, {"headings_1": {"content": "900,000", "page": 101, "level": 3}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "808 u Abio Kevine MTC ELENDEREA", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 101, "level": 8}}, {"headings_1": {"content": "900,000", "page": 101, "level": 3}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "600,000", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 101, "level": 8}}, {"headings_1": {"content": "600,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "809 Nguluo Felista Ozi MTC ELENDEREA \n600,000 810 Moini Francis MTC ELENDEREA", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 101, "level": 8}}, {"headings_1": {"content": "600,000", "page": 101, "level": 8}}, [{"headings_0": {"content": "600,000", "page": 101, "level": 8}}, {"headings_1": {"content": "600,000", "page": 101, "level": 8}}]], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 101, "level": 3}}, {"headings_1": {"content": "600,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Omondi Solomon \\_[ MTC ELENDEREA", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 101, "level": 3}}, {"headings_1": {"content": "600,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "700,000", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 101, "level": 8}}, {"headings_1": {"content": "800,000", "page": 101, "level": 3}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "812 Irama Victor Uttu MTC ELENDEREA \n600,000 813 \\| Baatio Cassava 1,000,000 Jane \\_\\_\\| MTC ELENDEREA Cassava \n814 + Izaru Peter MTC ELENDEREA \n700,000 815 Among Sharon Cassava 700,000 MTC ELENDEREA Cassava \n816 Edema Richard MTC ELENDEREA", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 101, "level": 8}}, {"headings_1": {"content": "800,000", "page": 101, "level": 3}}, [{"headings_0": {"content": "700,000", "page": 101, "level": 8}}, {"headings_1": {"content": "800,000", "page": 101, "level": 3}}]], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "600,000", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 101, "level": 1}}, {"headings_1": {"content": "700,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "817 Aziku Cassava 600,000 Agness MTC ELENDEREA Cassava 500,000 818 Anziri Timothy MTC ELENDEREA Cassava \n819 Tarakpwe Lilly MTC ELENDEREA Cassava", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 101, "level": 1}}, {"headings_1": {"content": "700,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 101, "level": 8}}, {"headings_1": {"content": "600,000", "page": 101, "level": 1}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "820 Kojoki Rose MTC ELENDEREA Cassava", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 101, "level": 8}}, {"headings_1": {"content": "600,000", "page": 101, "level": 1}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 101, "level": 8}}, {"headings_1": {"content": "300,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "821 Mamawi Zakary MTC ELENDEREA Cassava", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 101, "level": 8}}, {"headings_1": {"content": "300,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "600,000", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 101, "level": 8}}, {"headings_1": {"content": "400,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "822 Moriku Anna MTC ELENDEREA Cassava", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 101, "level": 8}}, {"headings_1": {"content": "400,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 101, "level": 3}}, {"headings_1": {"content": "600,000", "page": 101, "level": 8}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "823 Aziku Ester Ruga MTC \nFemale 600,000 824 ELENDEREA Cassava Female 800,000 Asienzo Karulina MTC ELENDEREA Cassava \n825 Lagu Francis MTC \nFemale 500,000 ELENDEREA Cassava Male 500,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 101, "level": 3}}, {"headings_1": {"content": "600,000", "page": 101, "level": 8}}, [{"headings_0": {"content": "1,000,000", "page": 101, "level": 3}}, {"headings_1": {"content": "600,000", "page": 101, "level": 8}}], [{"headings_0": {"content": "1,000,000", "page": 101, "level": 3}}, {"headings_1": {"content": "600,000", "page": 101, "level": 8}}]], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a7", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 101, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 101, "level": 3}}], "page": 101, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mandera Alice MTC \\| ELENDEREA \\| Cassava 827 Nzinzia Celestina MTC ELENDEREA Cassava 828 Baatiyo Grace MTC ELENDEREA Cassava", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 101, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 101, "level": 3}}], "page": 102, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female 600,000 No BAR. Female 700,000 No Yes Female 400,000 No Yes Ondoga william ELENDEREA Cassava Male 500,000 No Yes 830 Baatio Agnes Otce S/C Abeso Parish Abeso Tomato growers Female 400,000 No Yes Dramani Sunday Izama Otce S/C Abeso Parish Taako Droka Goat rearin Male 1,000,000 No Yes Tiondi Geofre Otce S/C Abeso Parish Amaalu Bean growers Male \\_700,000 No Yes 833 Dralaga Andrew Otce S/C Abeso Parish Abeso tomato growers Male 1,000,000 No Yes 834 Bunia Dorothy Otce S/C Abeso Parish Amaalu bean growers Female 1,000,000 No 835 Bayoa Santina Otce S/C Abeso Parish Taako Droka goat rearing Female 500,000 No 836 Alaru Justine Leku Otce S/C Abeso Parish Abeso Tomato Growers Male 1,000,000 No Maiku Simon Otce S/C Abeso Parish Amaalu Bean Growers Male 500,000 No Endreo Lilian Otce S/C Abeso Parish Amaalu Bean Growers Female 500,000 No 839 Duluga Moses Ukuni Otce S/C Abeso Parish Abeso Tomato Growers Male 500,000 No Yes \\| 840 Morio Mariata Otce S/C Abeso Parish Amaalu Bean Growers Female 1,000,000 No Yes \\| Isama Patrick Otce S/C Abeso Parish Abeso Tomato Growers Male 1,000,000 No Yes Drolio Asunita Otce S/C Abeso Parish Ammalu Bean Growers Female 200,000 No Yes \\| Lekua Victoria Otce S/C Abeso Parish Amaalu Bean growers Female 500,000 No Yes 844 Uziku Simon Otce S/C Abeso Parish Taako Droka Goat rearing Male 1,000,000 No Yes 845 Mangwi Christopher Otce S/C Abeso Parish Taako Droka goat rearing Male 1,000,000 No Yes 846 Lagu Joseph Otce S/C Abeso Parish Taako Droka Goat rearing Male 1,000,000 No Yes 847 Ambaku Francis Otce S/C Alimo parish Kotura tomato growers Male 800,000 No Yes 848 Manja Edward Otce S/C Alimo parish Kotura Tomato Growers Male 700,000 849 Lindrio Grace Otce S/C Alimo parish Amatura piggery Female 1,000,000 850 Nyuma Rose Otce S/C Alimo parish Amatura piggery Female 700,000 851 Vulasa Joshua Otce S/C Alimo parish Kotura tomato growers Male 1,000,000 No Yes 852 Ayiasi Saverio Otce S/C Alimo parish Amaira Cassava growers Male 1,000,000 No Yes 853 Apiku Pious Otce S/C Alimo parish Amatura pigge Yes Odemuni Emil Otce S/C Alimo parish Amaira cassava growers Male No Yes 855 Ondia Benson Otce S/C Alimo parish Amaira cassava growers Male No Yes 856 Anyanzo Joseph Otce S/C Alimo parish Kotura tomato growers Male Yes Idere Kenedy Otce S/C Alimo parish Amatura Piggery Male 800,000 No Yes Tako Geoffre Otce S/C Alimo parish Amatura piggery", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 101, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 101, "level": 3}}, [{"headings_0": {"content": "a7", "page": 101, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 101, "level": 3}}]], "page": 102, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| Mawadri Ven Akuti \\| Otce S/C Alimo parish Amaira cassava growers Male 900,000 No Yes \\| Adrupio Agnes \\| Otce S/C Alimo parish Kotura tomato growers Female 600,000 No Yes \\| Asienzo Florence Otce S/C Alimo parish Kotura tomato growers Female 800,000 No Yes Anzoo Grace Otce S/C Alimo parish Amaira cassava growers Female 600,000 Yes Unzimai Stephen \\| Otce S/C Alimo parish Kotura tomato growers Male 300,000 \nYes Erwaga Lazarus \\| Otce S/C Alimo parish Kotura tomato growers Male 500,000 \nYes Megwera Mary \\| Otce S/C Alimo parish Amatura piggery Female 800,000 Yes Ojuo Teddy Ahweru \\| Otce S/C Alimo parish Amaira cassava growers \\| Female 1,000,000 \nYes Idere Francis Otce S/C Pamoyi Parish Pamoyi tomato growers \\| Male 1,000,000 \nYes Zema Richard Otce S/C Pamoyi Parish Pamoyi tomato growers \\| Male 1,000,000 \nYes Limio Agnes Otce S/C Pamoyi Parish Amanzora Cassava growers \\| Female 1,000,000 \nYes \\| 872\\_\\_\\| Moluma Perino Otce S/C Pamoyi Parish Amanzora cassava growers Male 500,000 \nYes Edomasia Stella Otce S/C Pamoyi Parish Pamoyi tomato growers Female 1,000,000 \nYes Unzia Scovia Otce S/C Pamoyi Parish Pamoyi tomato growers Female 1,000,000 \\| No Yes Masudio Vicky Otce S/C Pamoyi Parish Amazora Goat keepers Female \\| 1,000,000 No Yes Ujiga Frimino Otce S/C Pamoyi Parish Amazora goat keepers Male \\| 1,000,000 No Yes Alaru Fred \nOtce S/C Pamoyi Parish \\_\\| Amanzora cassava growers Male \\| 1,000,000 No Yes Alua Joyce", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 101, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 101, "level": 3}}, [{"headings_0": {"content": "a7", "page": 101, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 101, "level": 3}}]], "page": 103, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Otce S/C Pamoyi Parish \\| Amanzora cassava growers Female 1,000,000 No \nYes Kodu Constantine Otce S/C Pamoyi Parish \\| Amazora goat keepers \nMale 1,000,000 \\| No Yes Ayiga Stephen Otce S/C Pamoyi Parish \\| Amazora Goat keepers Male 1,000,000 \\| No Yes Ambayo Francis Otce S/C Pamoyi Parish Pamoyi tomato growers Male 1,000,000 No \\| Yes 882 Anzoo Stella Otce S/C Pamoyi Parish Pamoyi tomato growers Female 1,000,000 No \\| Yes 883 Mandera Alberta Otce S/C Pamoyi Parish Amanzora cassava growers Female 500,000 No Yes 884 Drichi Massimo Otce S/C Pamoyi Parish Amanzora cassava growers Male 800,000 No Yes 885 Made Alex \\_\\_\\_\\| Otce S/C Pamoyi Parish Pamoyi Tomato Growers Male 500,000 No Yes 886 Eseza Koluganga Otce S/C Pamoyi Parish Amanzora cassava growers \\| Male 1,000,000 No \nYes 887 Konyio Joyce \nOtce S/C \\| Pamoyi Parish Amanzora cassava growers \\| Female 1,000,000 \\| No \nYes 888 Masudio Irene Leku Otce S/C \\| Pamoyi Parish Amanzora cassava growers \\| Female \n1,000,000 \\| No", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 101, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 101, "level": 3}}, [{"headings_0": {"content": "a7", "page": 101, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 101, "level": 3}}]], "page": 103, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], "page": 103, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "889 Ecima Paul", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], "page": 103, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Otce S/C \\| Pamoyi Parish \\| Amanzora cassava growers Male \n500,000 No \\| Yes 890 Vukoni Stephen Otce S/C \\| Pamoyi Parish \\| Amazora Goat keepers \nMale 1,000,000 No Yes 891 Osuyo Pasqualina Otce S/C Pamoyi Parish \\| Amazora goat keepers Female 1,000,000 No Yes 892 Komaa Kelemetina Otce S/C Pamoyi Parish \\| Amazora goat keepers \nFemale 1,000,000 No Yes 893 \\| Amadrio Grace Otce S/C Pamoyi Parish Amazora goat keepers Female 500,000 No Yes \\| 894 Cinya Tobiolo Otce S/C Pamoyi Parish Pamoyi Tomato growers Male 300,000 No << Yes 895 Iceta Sabino \nOtce S/C Eremi Parish Eremi united vegetable group Male 1,000,000 \n99 \n896 Mazakpwe Clara \\| Otce S/C Eremi Parish \\| Eremi united vegetable grou Female 300,000 No \nYes 897 Geriga Isaac \nOtce S/C Eremi Parish Eremi united vegetable grou \n1,000,000 \\| No Yes 898 Amandeku Sam Otce S/C Eremi Parish Eremi united vegetable group \n1,000,000 \\| No Yes 899 Alaru Drichi Mark Otce S/C Eremi Parish Amazodru goat rearing group Male 500,000 No Yes 900 Nyedrenyidri Zacchaeus Otce S/C Eremi Parish Amazodru goat rearing group Male 1,000,000 No \nYes 901 Carajo Harriet \nOtce S/C Eremi Parish Amazodru goat rearing group Female 1,000,000 No \nYes 902 Iya peter", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}, [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}]], "page": 103, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Otce S/C Eremi Parish Eremi united vegetable group Male 1,000,000 No 903 Ojja Alli John Otce S/C Eremi Parish Amazodru goat rearing group Male 1,000,000 No 904 Eberuku Emmanuel Otce S/C Amazodru goat rearing group Male 1,000,000 No 905 Isadru Gift Otce S/C Eremi Parish Amazodru goat rearing group Male 1,000,000 No 906 Kowidri kamilo imma Otce S/C Eremi Parish Amazodru goat rearing group Male 1,000,000 No 907 Bayoa Martina Otce S/C Eremi Parish Eremi piggery group Female 400,000 No 908 Adrupio Stella Otce S/C Eremi Parish Eremi piggery group Female 1,000,000 No Yes 909 Amadrio Margret Otce S/C Eremi Parish Eremi piggery group Female 1,000,000 No Yes 910 Angua Anna Otce S/C Eremi Parish Eremi piggery group Female 600,000 No Yes 911 Eriga Sabino Otce S/C Eremi Parish Eremi piggery group Male 1,000,000 No Yes 912 Idro Martin Otce S/C Eremi Parish Eremi piggery group 913 Mawadri savior Otce S/C Eremi Parish Eremi piggery group 914 Anzoa Beatrice Otce S/C Eremi Parish Eremi piggery group 915 Assa Charles Otce S/C Eremi Parish Eremi piggery group 916 Lulua Margret Otce S/C Eremi Parish Eremi piggery group Male 1,000,000 No \\| Yes Male 1,000,000 No Female 350,000 No Male 1,000,000 No Female 500,000 No 917 Konyio Gladys Otce S/C Eremi Parish Eremi united vegetable group Female 1,000,000 Yes 918 Mawadri Charles Otce S/C Eremi Parish Eremi united vegetable group Male 1,000,000 Yes 919 Vuza Ben Otce S/C Eremi Parish Amazodru goat rearing group Male 1,000,000 No Yes 920 Taluga Robert Otce S/C Pajakiri Parish Alendro piggery group Male 950,000 No Yes 921 Kandaruku Richard Otce S/C Pajakiri Parish Alendro piggery group Male 600,000 No Yes careku 922 Oduti john Bosco Otce S/C Pajakiri Parish Alendro piggery group Male \\| 1,000,000 923 Amadrio Joyce Otce S/C Pajakiri Parish Alendro piggery group Female 800,000 No Yes 924 Anyivu Emmanuel Otce S/C Pajakiri Parish Alendro piggery group Male 10,000,000 No Yes 925 Chandiga Fred Pajakiri Parish Alendro piggery group Male 600,000 No Yes 926 Ababiku Juliet Angua Otce S/C Pajakiri Parish Alendro piggery group Female \\| 700,000 No Yes 927 Abio Agustina Otce S/C Pajakiri Parish Alendro piggery group Female 300,000 No Yes 928 Nyaraga Fabius Otce S/C Pajakiri Parish Alendro piggery group Male \\| 800,000 No Yes 929 Pipi Amos Izama \\| Otce S/C Pajakiri Parish Lecodro goat rearing group Male \\| 900,000 100 930 \\| Ovizio Harriet Otce S/C Pajakiri Parish \\|", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}, [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}]], "page": 104, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "900,000 No fies Ondogo Sabino Otce S/C Pajakiri Parish \\| Karidera vegetable group Male 300,000 No Yes Matanyedroyo Christine Otce S/C Pajakiri Parish \\| Karidera vegetable group \\_\\_ Female \\| 500,000 No \nYes Nyadru kerubin leku Otce S/C Pajakiri Parish Karidera vegetable group Male 700,000 No Yes Koma George Otce S/C Pajakiri Parish Karidera vegetable group \\| Male 700,000 No \u2014 Yes Chaciga peter \\| Otce S/C Pajakiri Parish Karidera vegetable group Male 600,000 No Yes Chandia Joyce \\| METU S/C EREPI PARISH Aleamandro goat rearing group Female 800,000 \\| No \nYes Chandiga James \\| METU S/C \\| EREPI PARISH Aleamandro goat rearing group Male \n1,000,000 No Yes Vudriko Charles \\| METU S/C \\| EREPI PARISH Aleamandro goat rearing group Male \n1,000,000 No Yes Mociruku Alice \n\\| EREPI PARISH \\| Amebaku piggery farmers Female 1,000,000 No \nYes Angua Zita \nEREPI PARISH \\_\\_\\| Amebaku piggery farmers Female 1,000,000 No Yes Maku Ronald \nEREPI PARISH \\_\\_\\| Amanzoru groundnut group Male 1,000,000 No Yes Dipio Valeria \nEREPI PARISH Amamaa cassava group Female 800,000 No Yes Abio Felista \nEREPI PARISH Aleamandro goat rearing group Female 400,000 [ie No Yes Asienzo sally \\_\\_ \nEREPI PARISH Amamaa cassava group Female 700,000 \nYes Masudio Rebeca \nEREPI PARISH Amamaa cassava group Female 700,000 No Yes Lagua Bianika \nEREPI PARISH Amamaa cassava group Female Female 800,000 No Yes Dipio Florence \nEREPI PARISH Amebaku piggery \nFemale 1,000,000 No Yes Drazidio Celina \n\\| EREPI PARISH \\| Polepole soybean group \n600,000 No Yes Dragule Richard", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}, [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}]], "page": 105, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EREPI PARISH \\| Aleamandro goat rearing group Male 500,000 No Yes 957 \\| Kosiga Samuel peter METU S/C EREPI PARISH Amebaku piggery group Male 800,000 No Yes 958 Ujeo Natalin METU S/C EREPI PARISH Polepole soybean group Female 700,000 No Yes 959 Muraa Agnes METU S/C EREPI PARISH Amebaku piggery Female 500,000 No Yes \\| 960 Andevuku Patrick METU S/C EREPI PARISH Radumu united poultry group Male 1,000,000 No Yes 961 Lumani Franziska METU S/C \\| EREPI PARISH Amamaa cassava group Female 700,000 No Yes 962 [ast Vusia Patricia METU S/C EREPI PARISH Aleamandro goat group Female 700,000 No Yes 963 Asitolo Florence METU S/C EREPI PARISH Tecan Radumu united poultry group Female 700,000 No \\_\\| Yes 964 Florence METU S/C EREPI PARISH united poultry group Female 700,000 No Yes 101 Dramani Philip METU S/C EREPI PARISH Radumu united poultry group Male 1,000,000 No \\| Yes EREPI PARISH Amebaku piggery group Male Female 300,000 No Yes 967 Lulu Thomson METU S/C EREPI PARISH Radumu united poultry group 1,000,000 No Yes \\| 968 Galumbe Henry METU S/C EREPI PARISH Aleamandro goat rearing group Male 500,000 Yes 969 Arizio Esther METU S/C EREPI PARISH Amanzodru groundnut group Female 700,000 970 Dribareo Vick METU S/C EREPI PARISH Amamaa cassava group 971 Dridria Anjelika METU S/C EREPI PARISH Polepole soybean group Yes 972 Eimani Josephine METU S/C EREPI PARISH Amanzodru groundnut Yes Atayo Grace METU S/C EREPI PARISH Radumu united Yes 974 Atim Franciscka METU S/C EREPI PARISH Amamaa cassava group 975 Ayaka Layer METU S/C EREPI PARISH Radumu united poultry group 976 Asienzo Maurina METU S/C LEA PARISH Amatura goat rearing group Female Yes \\| 977\\_\\| Moini Geoffrey METU S/C LEA PARISH Amatura goat rearing group Male 1,000,000 Yes \\| 978 Dragu silver METU S/C LEA PARISH Ameti bee keepers Male 500,000 Yes \\| 979 Mociruku jane METU S/C LEA PARISH Amatura goat rearing group Female \\| 1,000,000 No Yes 980 Itratia scovia METU S/C LEA PARISH Ameti bee keepers Female \\| 1,000,000 No Yes 981 Candia Guspine METU S/C LEA PARISH Amamadri soybean grou Female 500,000 No Yes 982 Drichi lodovico METU S/C LEA PARISH Amatura goat rearing group 300,000 No Yes 983 Asudio Joyce METU S/C LEA PARISH Amatura goat rearing group Female 1,000,000 No Yes 984 Kareode james METU S/C LEA PARISH 1,000,000 No Yes 985 Uttu Richard METU S/C \\| LEA PARISH Amamadri soybean group Male 400,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}, [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}]], "page": 105, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "989 Alira Wilson METU S/C LEA PARISH Amamaa poultry keepers Male 500,000 No Yes 990 Jurugo Scondo METU S/C LEA PARISH Ameti bee keepers Male 1,000,000 No Yes 991 Eriku cirako METU S/C LEA PARISH Amatura goat rearing group Male 600,000 No Yes 992 Ambayo William METU S/C LEA PARISH Ameti bee keepers Male 1,000,000 No Yes 993 Flora Lulua METU S/C LEA PARISH Amatura goat rearing group Female 1,000,000 No Yes 994 Limio Nataline METU S/C LEA PARISH Amatura goat rearing group Female 600,000 No Yes 995 Alaru Michael METU S/C LEA PARISH Amatura goat rearing group Male 400,000 No Yes 996 Agampkwe Lucia METU S/C LEA PARISH Amamadri soybean group Female 400,000 No Yes 997 Edea Olivia METU S/C LEA PARISH Amamadri soybean group Female 700,000 No Yes 998 Mazakpwe Alice METU S/C - AYIRO PARISH Aridiku vegetable growers Female 750,000 No Yes 999 Kalamutia Veronika METU S/C AYIRO PARISH Amanvoruku groundnut group Female 200,000 No Yes 102 1000 \\| Dipio Doreen METU S/C PARISH \\| Amanvoruku groundnut group \\| Female 300,000 No Yes 1001 \\| Chemu Akura Alex METU S/C PARISH \\| Amanida soybean group \\| Male 600,000 No Yes 1002 \\| Amubaru Cherubin METU S/C PARISH \\| Amanvoruku groundnut group Male 500,000 No Yes 1003 \\| Ganyio Valeria METU S/C PARISH \\| Amanida soybean group Female 300,000 No Yes 1004 \\| Drichi Victor METU S/C PARISH \\| Amanida soybean group Male 500,000 No Yes Andaku Francis \\| METU S/C PARISH Amadridrea goat rearing group Male 500,000 \\| No Yes Patrua Matilde \\| \\_\\| METU S/C PARISH Amadridrea goat rearing group Female 200,000 No Yes Mesiku Flora \\| METU S/C PARISH Amanvoruku groundnut group Female 300,000 No Yes Cunyua Florence METU S/C \\| AYIRO PARISH Amadridrea goat rearing group Female 450,000 No Yes 1010 Baatio Stella METU S/C PARISH Amanvoruku groundnut group [Female Femeie 400,000 No Pies Letio Eugenia METU S/C PARISH Amesiku cassava group Female \\| 300,000 No Yes 1011 Amadrio Martha METU S/C PARISH \\| Amanvoruku groundnut group 300,000 No Yes 1012 Madraa Rebecca METU S/C PARISH \\| Amanvoruku groundnut group Female 300,000 No Yes 1013 Tarakpwe Alice METU S/C PARISH Amanvoruku groundnut group Female 300,000 No Yes 1014 Ondoa Agnes \\_\\_\\| METU S/C PARISH Amanvoruku groundnut group Female 300,000 No Yes 1015 1016 Jurugo Charles Tiangwa\\_\\| METU S/C PARISH Amanida soybean group [Fens Male 650,000 No Yes Ambuya Martina METU S/C \\| AYIRO PARISH", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}, [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}]], "page": 106, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1035 Andevu Christopher \\| METU AYIPE PARISH Amaalu Soyabean \nMale 800 No Yes 1036 Izule Simon \\| METU AYIPE PARISH Amaalu Soyabean \nMale 1,000,000 No Yes 1037 Madrama Vasco \\| METU AYIPE PARISH Amalu Soyabean \nMale 1,000,000 No Yes \\| 1038 Bayoa Emilia \\| AYIPE PARISH Amaalu Soyabean Female 450,000 No Yes 1039 Drami Christopher \nAYIPE PARISH Amaalu Soyabean Male 900,000 No Yes 1040 Chandiga Paul \nAYIPE PARISH Amaalu Soyabean Male 400,000 No Yes 1041 \\| Lulu Silver \nAYIPE PARISH Amatura Poultry Male 600,000 No Yes 1042 \\| Konyio Grace \n\\| AYIPE PARISH Aridiku Bean \nFemale 700,000 No Yes Atimaku Kevin METU AYIPE PARISH Aridiku Bean \nBaatio Margaret METU AYIPE PARISH Asisi Groundnut \nFemale 700,000 No Yes Female 400,000 No Yes Vuchiri Dayid METU AYIPE PARISH Amaalu Soyabean Male 300,000 No Yes Mociruku Scovia METU AYIPE PARISH Asisi Groundnut \nTemaiya Jane METU AYIPE PARISH Amatura Poultry \nMindraa Cezela METU AYIPE PARISH Aridiku Bean \nFemale 600,000 No Yes Female 700,000 No Yes Female 900,000 No Yes Lokua Grace METU AYIPE PARISH Asisi Groundnut Female 800,000 No Yes Adracha Micheal METU AYIPE PARISH Amaalu Soyabean Male 350,000 No Yes Mavuku Charles METU AYIPE PARISH Amatura Poultry Male 300,000 No Yes Asieanzo Janet METU AYIPE PARISH Amaalu Soyabean Female 1,000,000 No Yes Muraa Esther Izama METU AYIPE PARISH Amaalu Soyabean \nAsienzo Catherine METU AYIPE PARISH Amatura Poultry \nAjomaiya Christine \nAYIPE PARISH Asisi Groundunt \nLindrio Jane METU AYIPE PARISH Asisi groundnut group \nKomaa Virginia METU AYIPE PARISH Asisi groundnut group \nFemale 300,000 No Yes Female 400,000 No Yes Female 600,000 No Yes 500,000 No Yes 350,000 No Yes Keji Veronika METU AYIPE PARISH Asisi groundnut group Female 300,000 No Yes Se Asigachi savior METU AYIPE PARISH Aridiku bean group Male \nNo Yes 1060 Limio Vicky METU AYIPE PARISH Amatura poultry group Female \nYes 1061 Kenyi Denis \nMETU \nAYIPE PARISH Aridiku bean group \n1062 Moyoa Jusphine AYIPE PARISH Aridiku bean group \nYes 1063 Morio Jane \nMETU \n1064 Eriga Godfrey \nAYIPE PARISH Amatura poultry group AYIPE PARISH Amaalu soybean group", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}, [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}], [{"headings_0": {"content": "| Yes", "page": 103, "level": 1}}, {"headings_1": {"content": "a7", "page": 101, "level": 1}}]], "page": 108, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Male", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 108, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 103, "level": 1}}], "page": 108, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1065 Atayo Hellen \nMETU AYIPE PARISH Amatura poultry group", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 108, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 103, "level": 1}}], "page": 108, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Female", "metadata": {"headings": [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}], "page": 108, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1066 Mungayo Angela \nAYIPE PARISH Amaalu soybean grou \nFemale \\| 400,000 1067 Madraa Betty \nMETU AYIPE PARISH Amaalu soybean group Female \\_\\| 400,000 1068 Ebidria Felista \\| METU AYIPE PARISH Asisi groundnut group \\| Female \\| 500,000 1069 Mazakpwe Grace \\| METU AYIPE PARISH Amatura poultry group \n\\| Female \\| 350,000 \n104", "metadata": {"headings": [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}, [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}], [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}], [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}]], "page": 108, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1070 \\| Vusia Grace METU AYIPE PARISH \\_\\| Asisi groundnut group Female 1,000,000 No Yes Iranya Dominic METU AYIPE PARISH \\_\\| Pidi goat rearing group Male 1,000,000 No Yes 1072 Bunia Christine METU AYIPE PARISH Pidi goat rearing group Female 600,000 No Yes Amuli Setimo METU AYIPE PARISH Pidi goat rearing group Male 1,000,000 No Yes Lazea Sarah METU AYIPE PARISH Aridiku beans group Female 500,000 No Yes Obulejo Natal METU AYIPE PARISH Amanvoruku groundnut grou Male 1,000,000 No Yes Tarapkwe Jusphine METU AYIPE PARISH Amanvoruku groundnut grou Female 300,000 No Yes Amadrio Lucy METU AYIPE PARISH Amaalu soybean group Female 600,000 No Yes Nyirber Silvia METU AYIPE PARISH Amanvoruku groundnut group \\_\\| Female 600,000 No Yes Lindrio Margret METU AYIPE PARISH Amanvoruku groundnut group \\_\\| Female 400,000 No Yes Ambayo Robert METU AYIPE PARISH Amatura poultry group \\| Male 200,000 No Yes Anyanzo Godfrey METU AYIPE PARISH Aridiku beans group \\| Male 300,000 No Yes Eriku Charles METU PAMERIPARISH Ameleku vegetable group Male 1,000,000 No Yes Adaku Twaha Ajaga METU PAMERI PARISH Ameleku vegetable group \\_\\_ 1084 \\| Ciriku Zakeo METU PAMERI PARISH Ameleku vegetable group 1085 \\| Anyanzo Robert Buga METU PAMERI PARISH Ameleku vegetable group 1086 Oduti cherubin METU PAMERI PARISH \\| Peace apia rou 1,000,000 No Yes 1,000,000 No Yes 1,000,000 No Yes 1,000,000 No Yes 1087 Amoko paul METU PAMERI PARISH \\| Peace apiary group 1,000,000 No Yes 1088 Adinan Silimani METU PAMERI PARISH \\| Peace apiary group \\| Male 1,000,000 No Yes 1089 Acci osmondo Bilbao METU PAMERI PARISH \\| Moiji united soybean group \\| Male 1,000,000 \\| No \\| Yes 1090 Iranya Amidu LEFORI TC EBWEA PARISH \\| Goat Rearing \\| Male 900,000 \\| No \\| Yes 1091 Akuku Fred LEFORI TC EBWEA PARISH Goat Rearing 1092 Eyotaru Rose LEFORI TC EBWEA PARISH Goat Rearing \\_ 1093 Asida Moses LEFORI TC EBWEA PARISH Goat Rearing 1094 Chandia Betty\\_ LEFORI TC EBWEA PARISH Goat Rearing 1095 Eruaga Patrick LEFORI TC EBWEA PARISH Goat Rearing 1096 Keji Esther LEFORI TC EBWEA PARISH Goat Rearing 1097 Madera Cicilia LEFORI TC EBWEA PARISH Goat Rearing 1098 Atimaku Rose LEFORI TC EBWEA PARISH Goat Rearing 1099 Iga Alex \\| LEFORITC \\_\\| EBWEA PARISH Goat Rearing 1100 Dipio Flora \\| LEFORITC \\_\\| EBWEA PARISH Goat Rearing 1101 Aumai Victor \\| LEFORITC \\_\\| EBWEA PARISH Goat Rearing 1102 Ojja Peter \\| LEFORI TC [een PARISH Goat Rearing 1103 Mazapkwe Mary", "metadata": {"headings": [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}, [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}], [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}], [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}], [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}], [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}], [{"headings_0": {"content": "| Female", "page": 108, "level": 3}}, {"headings_1": {"content": "Male", "page": 108, "level": 1}}]], "page": 109, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Male 300,000 | No | Yes", "metadata": {"headings": [{"headings_0": {"content": "Male 300,000 | No | Yes", "page": 109, "level": 1}}, {"headings_1": {"content": "| Female", "page": 108, "level": 3}}], "page": 109, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Female 750,000 \\| No \\| Yes Male 400,000 \\| No \\| Yes Male 800,000 No he Female 300,000 \\| No Yes Male 200,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Male 300,000 | No | Yes", "page": 109, "level": 1}}, {"headings_1": {"content": "| Female", "page": 108, "level": 3}}], "page": 109, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aza William LEFORI TC \\| EBWEA PARISH \nMorio Celina LEFORI TC EBWEA PARISH \nMawa Patrick LEFORI TC EBWEA PARISH Soya Bean Dropia Sarah LEFORI TC EBWEA PARISH Soya Bean Madrama Nicholas LEFORI TC EBWEA PARISH Soya Bean 1110 Chandia Gladys LEFORITC EBWEA PARISH Soya Bean 1111 Abio Celina LEFORI TC EBWEA PARISH Soya Bean Mesiku Flowrence LEFORI TC EBWEA PARISH Soya Bean Riria Lawrenzina LEFORI TC EBWEA PARISH Soya Bean Lagu Bosco LEFORI TC EBWEA Groundnut Buni Patrick LEFORI TC EBWEA Groundnut Muraa Rose LEFORI TC EBWEA Groundnut 1117 Amodo Susan LEFORI TC EBWEA Groundnut 1118 \\| Baatiyo Joyce LEFORI TC EBWEA Groundnut 1119 \\| Kakayo Chizaria LEFORI TC EBWEA Groundnut 1120 \\| mindraa Elizabeth LEFORI TC EBWEA", "metadata": {"headings": [{"headings_0": {"content": "Male 300,000 | No | Yes", "page": 109, "level": 1}}, {"headings_1": {"content": "| Female", "page": 108, "level": 3}}], "page": 110, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Groundnut", "metadata": {"headings": [{"headings_0": {"content": "Groundnut", "page": 110, "level": 1}}, {"headings_1": {"content": "Male 300,000 | No | Yes", "page": 109, "level": 1}}], "page": 110, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1121 \\| Edema Bosco \nLEFORI TC EBWEA Groundnut 1122 \\| Bunia Christine \nLEFORI TC EBWEA Groundnut 1123 \\| Mawa Juma LEFORI TC COLOA GOAT 1124 \\| Bandu Ismail LEFORI TC COLOA GOAT 1125 \\| Unzia Ramula LEFORI TC \\| COLOA GOAT 1126 bamuze Muhamad LEFORI TC COLOA GOAT Vusia Terezina LEFORI TC COLOA GOAT 1128 Candiru Zaituna LEFORI TC GOAT \n400,000 No Yes Female 600,000 No Yes \\| Male 400,000 No Yes \\| Female 500,000 No Yes Male 500,000 No Yes Female 500,000 No \\_\\| Yes \\| Female 300,000 No Yes \\| Female 300,000 No Yes Female 500,000 No Yes 500,000 No Yes 450,000 No Yes 300,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Groundnut", "page": 110, "level": 1}}, {"headings_1": {"content": "Male 300,000 | No | Yes", "page": 109, "level": 1}}, [{"headings_0": {"content": "Groundnut", "page": 110, "level": 1}}, {"headings_1": {"content": "Male 300,000 | No | Yes", "page": 109, "level": 1}}]], "page": 110, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 110, "level": 3}}, {"headings_1": {"content": "Groundnut", "page": 110, "level": 1}}], "page": 110, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Male 500,000 Male 500,000 Female 600,000 Male 500,000 Female 500,000 Female 400,000 1129 Adebuga Ratib LEFORI TC GOAT Male 400,000 1130 Bua Mary Anthouniette LEFORI TC \nGOAT Female 600,000 1131 Chandiru Maimuna LEFORI TC GOAT \nAtimaku Joyce LEFORI TC COLOA \nUkua Susan LEFORI TC COLOA \n1134 Drichiru Beatrice LEFORI TC \n1135 Tarapkwe Janet LEFORI TC \n1136 Anifa Kemis LEFORI TC COLOA \nIraq Kemis LEFORI TC COLOA \n1138 Bako Leila LEFORI TC COLOA \nDrigayo Maimuna LEFORI TC COLOA \n106 \nFemale 400,000 \nFemale 600,000 No Yes Female 500,000 No Yes Female 400,000 No Yes Female 400,000 No Yes Female 500,000 No \nMale 400,000 No \nFemale 500,000 No \nFemale 500,000 No \nAsienzo Martina LEFORI TC COLOA GOAT", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 110, "level": 3}}, {"headings_1": {"content": "Groundnut", "page": 110, "level": 1}}, [{"headings_0": {"content": "300,000", "page": 110, "level": 3}}, {"headings_1": {"content": "Groundnut", "page": 110, "level": 1}}], [{"headings_0": {"content": "300,000", "page": 110, "level": 3}}, {"headings_1": {"content": "Groundnut", "page": 110, "level": 1}}], [{"headings_0": {"content": "300,000", "page": 110, "level": 3}}, {"headings_1": {"content": "Groundnut", "page": 110, "level": 1}}]], "page": 110, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female", "metadata": {"headings": [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "300,000", "page": 110, "level": 3}}], "page": 111, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Chandiru Asia LEFORI TC COLOA GOAT \n400,000 No Yes \nDramani Godfrey LEFORI TC \nFemale 400,000 No Yes \nCOLOA GOAT Male 700,000 No Yes Manza Swadick LEFORITC COLOA GOAT \nJoyce Agala LEFORI TC COLOA \n400,000 No Yes \nGOAT Female 500,000 No Yes Chandiru Ragia LEFORI TC COLOA GOAT", "metadata": {"headings": [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "300,000", "page": 110, "level": 3}}, [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "300,000", "page": 110, "level": 3}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "300,000", "page": 110, "level": 3}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "300,000", "page": 110, "level": 3}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "300,000", "page": 110, "level": 3}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "300,000", "page": 110, "level": 3}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "300,000", "page": 110, "level": 3}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "300,000", "page": 110, "level": 3}}]], "page": 111, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female", "metadata": {"headings": [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], "page": 111, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ulea GOAT 400,000 No Yes \nKareo Betty LEFORI TC COLOA \n400,000 No Yes \nAsina LEFORI TC COLOA GOAT \nAsienzo Victoria LEFORI TC COLOA GOAT \n500,000 No Yes \nAsiraf Muhamand LEFORI TC COLOA GOAT \n600,000 No Yes \nChaiga Robert LEFORI TC COLOA GOAT \n700,000 No Yes \nChandiru Afisher LEFORI TC COLOA GOAT \n600,000 No Yes \nMawa Juma LEFORI TC COLOA GOAT \n400,000 No Yes \nTasia Rose LEFORI TC COLOA \n500,000 No Yes \nLeila Chandiru POULTRY 600,000 No Yes Majid LEFORI TC COLOA POULTRY \nOria Azizi LEFORI TC COLOA POULTRY \n500,000 \nNo Yes \nKila Viola LEFORI TC COLOA POULTRY \n500,000 No Yes \nDradirig Muhamad LEFORI TC COLOA POULTRY \n300,000 No Yes \nDega Rasul LEFORI TC COLOA POULTRY \n600,000 No Yes \nShara Abudu LEFORI TC COLOA \n400,000 No Yes \nSamia Noah POULTRY 500,000 No Yes LEFORI TC COLOA POULTRY \nIsmail Salim LEFORI TC COLOA GROUNDNUT", "metadata": {"headings": [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}, [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "Female", "page": 111, "level": 1}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}]], "page": 111, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], "page": 111, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Yes \nAtimaku Kubura LEFORI TC COLOA GROUNDNUT \n500,000 No Yes \nMesiku Maka LEFORI TC \nFemale 450,000 No Yes \nCOLOA GROUNDNUT Female 450,000 No Yes Taban Swadik LEFORI TC COLOA GROUNDNUT Male \nUnzia Farida LEFORI TC COLOA GROUNDNUT \n450,000 No Yes \nTarapkwe Cizaria LEFORI TC \nFemale 450,000 No Yes \nCOLOA GROUNDNUT Female 450,000 No Abiko Topista LEFORI TC COLOA GROUNDNUT \nYes \nAnguziga Noah LEFORI TC \nFemale 500,000 No Yes \nCOLOA GROUNDNUT Male 500,000 No Yes Rahima Rukia LEFORI TC COLOA GROUNDNUT \nMesiku Anifa LEFORI TC \nFemale 400,000 No Yes \nCOLOA GROUNDNUT Female 400,000 No Yes Jamila Likia LEFORI TC COLOA GROUNDNUT \nAsara Scovia LEFORI TC \nFemale 400,000 No Yes \nCOLOA GROUNDNUT Female 450,000 No Amana Chandiru LEFORI TC COLOA GROUNDNUT \nYes \nZulufa Chandiru LEFORI TC \nFemale 400,000 No Yes COLOA GROUNDNUT Female 400,000 \\| No Yes \n107", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}, [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}]], "page": 111, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1175 Adinan Umari LEFORI TC COLOA GROUNDNUT Male 400,000 Mundara David LEFORI TC MARINGU PIGGERY \nMale 700,000 LEFORI TC MARINGU PIGGERY Male 600,000 1178 Edema Saviour LEFORI TC MARINGU PIGGERY \nMale 700,000 1179 Ebema Justine LEFORI TC MARINGU PIGGERY \nMale 500,000 1180 Ataru Lilian LEFORI TC MARINGU PIGGERY \nFemale 600,000 1181 Nyutuma Godfrey LEFORI TC MARINGU PIGGERY \nMale 600,000 1182 Manga Alex LEFORI TC MARINGU PIGGERY \nMale 1,000,000 Rebecca Awiri LEFORI TC MARINGU PIGGERY \nFemale 600,000 1184 LEFORI TC MARINGU PIGGERY Male 1,000,000 Anguyo Alex LEFORI TC MARINGU PIGGERY \nMale 800,000 Alumai Isaac LEFORI TC MARINGU PIGGERY \nMale 1,000,000 Wayi Dario LEFORI TC MARINGU PIGGERY \nMale 800,000 Mangbwi Charles LEFORI TC MARINGU PIGGERY \nMale 600,000 1189 Iranya William LEFORITC MARINGU PIGGERY \n1190 Maiku Paskale LEFORI TC MARINGU PIGGERY", "metadata": {"headings": [{"headings_0": {"content": "400,000", "page": 111, "level": 8}}, {"headings_1": {"content": "Female", "page": 111, "level": 1}}], "page": 112, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Male", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 112, "level": 1}}, {"headings_1": {"content": "400,000", "page": 111, "level": 8}}], "page": 112, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1191 Maliko Leila LEFORI TC MARINGU GOAT Waku Yasin LEFORITC MARINGU GOAT 1193 Moluma Denis LEFORITC MARINGU GOAT 1194 Uzadio Eveline LEFORI TC MARINGU GOAT Drababa Moses LEFORI TC MARINGU GOAT 1196 Bayoa Celestina LEFORI TC MARINGU GOAT 1197 Lazea Hellen LEFORI TC MARINGU GOAT 1198 Baatio Kasfa LEFORI TC MARINGU GOAT 1199 Maneno Margreat LEFORI TC MARINGU GOAT 1200 Unziga William LEFORI TC MARINGU GOAT 1201 Amida Sida LEFORI TC MARINGU GOAT 1202 Kareo Mariata LEFORI TC MARINGU GOAT 1203 Tiko Janifer LEFORI TC MARINGU GOAT 1204 Ecema Muzamil LEFORI TC MARINGU GOAT 1205 Chandiga Peter LEFORI TC MARINGU GOAT 1206 Unzia Ayisa LEFORI TC MARINGU GOAT 1207 Ali Godi LEFORI TC MARINGU GOAT 1208 Ajubaba Akibaru LEFORI TC MARINGU GOAT Ayiko Zubeda LEFORI TC MARINGU GOAT \n108", "metadata": {"headings": [{"headings_0": {"content": "Male", "page": 112, "level": 1}}, {"headings_1": {"content": "400,000", "page": 111, "level": 8}}, [{"headings_0": {"content": "Male", "page": 112, "level": 1}}, {"headings_1": {"content": "400,000", "page": 111, "level": 8}}]], "page": 112, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "600,000", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 112, "level": 3}}, {"headings_1": {"content": "Male", "page": 112, "level": 1}}], "page": 112, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "500,000 No Yes 700,000 Yes Female 300,000 Yes Male 600,000 No Yes Female 500,000 No Yes Female 500,000 No Yes Female 500,000 No Yes Female 500,000 No Yes Male 600,000 No Yes Female 500,000 No Yes Female 300,000 No Yes Female 400,000 No Yes Male 500,000 No Yes Male 600,000 Female 400,000 No Yes Male 300,000 No Yes Male 400,000 No Yes Female 400,000 No Yes 1210 Chandiru Naima \\| LEFORI TC MARINGU GOAT Female 400,000 No Yes 1211 Mo Namusis Sarah LEFORI TC MARINGU \\| GOAT \\| Female 400,000 No [Yes 1212 Jimia J LEFORI TC MARINGU GOAT Female 300,000 No Yes 1213 Kelemitina Abiriga LEFORI TC MARINGU GOAT Female 300,000 No Yes \\| 1214 \\| Dipio Serena LEFORI TC MARINGU GOAT Female 300,000 No Yes [1216 1215 Odonga James \\| LEFORI TE TMARINGU MARINGU GOAT Male I 300,000 No Yes bats Jane Sikia LEFORI TC GROUNDNUT \\| Female 700,000 No Yes ie Anifa Siasa TC MARINGU GROUNDNUT Female 500,000 No Yes 1217 Mary TEFORI LEFORI TC MARINGU \\| GROUNDNUT Female 700,000 No Yes 1219 Ababiku Dominica LEFORI TC MARINGU GROUNDNUT Female =00,000 \\| No Yes 1220 Tarakpwe Anjelina \\| LEFORI TC MARINGU GROUNDNUT Female \\| 500,000 No Yes I 1222 \\| Ayile Safi LEFORI TC MARINGU GROUNDNUT 1221 Ali Siliman LEFORI TC MARINGU GROUNDNUT Male 500,000 No Yes Female 700,000 No \\_\\| Yes \\| 1223 Tipele Azizi u LEFORITC MARINGU GROUNDNUT \\| Male 500,000 No Yes 1224 Mikalina Apiku LEFORI TC \\| MARINGU GROUNDNUT Female 400,000 No Yes \\| 1225 Mokomiku Gloria LEFORI TC MARINGU GROUNDNUT Female \\| 700,000 No Yes 1226 Muamba Samsa LEFORI TC MARINGU GROUNDNUT \\| Female 700,000 No Yes 1227 Unzia Susan LEFORI TC MARINGU GROUNDNUT Female 500,000 No \\| Yes 12 1228 Alimai Justine LEFORI S/C\\_ GWERE GOAT Male 500,000 No Yes Achan Celina LEFORIS/cC GWERE GOAT \u201c\\| Female 800,000 No Yes 1230 Supe Apolonia Bua LEFORI S/C GWERE GOAT Female 500,000 No Yes 1231 Kajokare Joseph LEFORI S/C\\_ GWERE GOAT Male 800,000 No Yes \\| \\| 1232 Welio Josphine LEFORI S/C GWERE GOAT Female 1,000,000 No Yes 1233 Edea Stella I LEFORI S/C\\_ GWERE GOAT Female 4 500,000 No Yes 1234 Baatio Alice LEFORIS/C GWERE \\_\\| GOAT \\| Female 1,000,000 No \\| Yes [1236 1235 Banduga Aboulrahman LEFORI S/C GWERE GOAT Male Eu 800,000 No Yes Atim Betty LEFORI S/C\\_ GWERE I GOAT Female 300,000 No \\_\\| Yes 1237 Dralobu Setimus LEFORI", "metadata": {"headings": [{"headings_0": {"content": "600,000", "page": 112, "level": 3}}, {"headings_1": {"content": "Male", "page": 112, "level": 1}}, [{"headings_0": {"content": "600,000", "page": 112, "level": 3}}, {"headings_1": {"content": "Male", "page": 112, "level": 1}}], [{"headings_0": {"content": "600,000", "page": 112, "level": 3}}, {"headings_1": {"content": "Male", "page": 112, "level": 1}}], [{"headings_0": {"content": "600,000", "page": 112, "level": 3}}, {"headings_1": {"content": "Male", "page": 112, "level": 1}}], [{"headings_0": {"content": "600,000", "page": 112, "level": 3}}, {"headings_1": {"content": "Male", "page": 112, "level": 1}}], [{"headings_0": {"content": "600,000", "page": 112, "level": 3}}, {"headings_1": {"content": "Male", "page": 112, "level": 1}}], [{"headings_0": {"content": "600,000", "page": 112, "level": 3}}, {"headings_1": {"content": "Male", "page": 112, "level": 1}}], [{"headings_0": {"content": "600,000", "page": 112, "level": 3}}, {"headings_1": {"content": "Male", "page": 112, "level": 1}}], [{"headings_0": {"content": "600,000", "page": 112, "level": 3}}, {"headings_1": {"content": "Male", "page": 112, "level": 1}}]], "page": 112, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ie 7", "metadata": {"headings": [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], "page": 113, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1244 \\| Ivu Taratizio LEFORI S/C\\_\\_\\| GWERE \nMale I 700,000 No Yes \\| \n109 \n1245 Asienzo Rabecca Naima\\_\\| LEFORI S/C GWERE Cassava \nFemale ease 800,000 No Yes 1246 \\| Abiriga Micheal LEFORI S/C\\_ GWERE Cassava \nMale 900,000 \\| No Yes 1247 Mawadri Godfrey LEFORI S/C\\_\\_\\| GWERE Cassava \nMale 600,000 No Yes 1248 Muraa Grace Kide LEFORI S/C GWERE Cassava \nFemale 800,000 No Yes \u201c 1249 Asienzo Lucy LEFORI S/C GWERE Cassava \nFemale 800,000 No Yes 1250 Malimi Rose LEFORI S/C GWERE Cassava \nmal 600,000 Mi No Yes 1251 Nyumaa mary Goreti LEFORI S/C GWERE Cassava \nFemale 300,000 Yes 1252 Lagu Charles LEFORI S/C GWERE Cassava \nMale 500,000 No Yes \\| 1253 Driciru Milka LEFORI LEFORI S/C GWERE Cassava \nFemale 800,000 No = 1s 1254 Limio Chrictine S/C\\_\\_\\| GWERE Cassava \nFemale 700,000 No Yes 1255 ET Evaline LEFORI S/C GWERE \\| GROUNDNUT \nFemale 300,000 No Yes 1256 Ondoa Hellen LEFORI S/C GWERE GROUNDNUT \nFemale 600,000 No Yes 1257 Oja Peter LEFORI S/C GWERE GROUNDNUT \n1258 Asiku Anthony LEFORI S/C GWERE GROUNDNUT Male zum \\| Ne Yes \nMale = 700,000 No Yes 1259 Drichi Timothy \\_\\_ LEFORI S/C GWERE GROUNDNUT \nMale 700,000 No Yes \u2014 1260 Sunday Fosca LEFORI S/C GWERE GROUNDNUT Female Female 300,000 No Yes 1261 Edea Erena \\| LEFORI S/C GWERE GROUNDNUT \n700,000 No [ Yes 1262 Minzira Alice LEFORI S/C GWERE GROUNDNUT \nFemale 600,000 \\| No Yes \\| 1263 Aziku Grace LEFORI S/C GWERE GROUNDNUT", "metadata": {"headings": [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}, [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}]], "page": 113, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Female 600,000 No Yes 1264 Mazapkwe Janet LEFORI S/C GWERE GROUNDNUT \n1265 Iranya Patrick LEFORI S/C GWERE GROUNDNUT \n1266 Irama Dominic LEFORI S/C GWERE GROUNDNUT \n1267 Mamgbi Robert LEFORI S/C MASALOA GOAT \n1268 Sabina Rijoo LEFORI S/C MASALOA GOAT \n1269 Wiri Mark LEFORI S/C MASALOA GOAT \n1270 Mangwi Gift LEFORI S/C MASALOA GOAT \n1271 Alumai Flex LEFORI S/C MASALOA GOAT \n1272 Abiriga Mike LEFORI S/C MASALOA GOAT \n1273 Bayoa Esther LEFORI S/C MASALOA GOAT \n1274 Asienzo Sarafina LEFORI S/C MASALOA GOAT \n1275 Anyovi Francis LEFORI S/C MASALOA GOAT \n1276 Taunzuka Peter LEFORI S/C MASALOA CASSAVA \n1277 Ipepi Charles LEFORI S/C MASALOA CASSAVA \n1278 Indro Robert LEFORI S/C MASALOA CASSAVA \n1279 Sanyu Flavia \\| LEFORI S/C\\_\\_\\| MASALOA CASSAVA \n110 \nFemale 600,000 No Yes Male 1,000,000 No Yes Male 800,000 No Yes Male 900,000 No Yes Yes Female 1,000,000 No \nMale 1,000,000 No Yes \\| Male 1,000,000 No Yes Male 800,000 No [Yes Male 1,000,000 No Yes Female 1,000,000 No Yes Female 1,000,000 No Yes Male 800,000 No Yes Male 1,000,000 No Yes Male 1,000,000 No Yes Male 900,000 No Yes Female 800,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}, [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}], [{"headings_0": {"content": "ie 7", "page": 113, "level": 2}}, {"headings_1": {"content": "600,000", "page": 112, "level": 3}}]], "page": 114, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TTT", "metadata": {"headings": [{"headings_0": {"content": "TTT", "page": 115, "level": 5}}, {"headings_1": {"content": "ie 7", "page": 113, "level": 2}}], "page": 115, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oN 000\u201900\u20ac ENTER LWOD ANAW 2/5 on 000\u201900\u20ac ajewsy \n180431 wezwe7 niipueys vos ANAW 3/5 180431 ewne n\u0131\u0131pueyy oN 0007009 \nSjewsI 1vo9 ANAW 3/5 180431 \nON 000\u201900S \neunueg Eipueyy 1VO9 ANNW 3/5 180431 Iqas qney ON 000\u201900S \nLVO9 ANAW 3/5 80431 esny ejepqv oN 000\u201900\u20ac \n= \n1lvo9 ANNW 3/5 180431 \nON 000\u201900S \nuewnyey Yu \\| \nON 000\u201900S EENEN \nANNW 3/5 180431 uewinyey epiqo7 \noN 000\u2019005 Sjews \nANNW 3/5 180431 \ne\u0131lwer ey\u0131ebuy", "metadata": {"headings": [{"headings_0": {"content": "TTT", "page": 115, "level": 5}}, {"headings_1": {"content": "ie 7", "page": 113, "level": 2}}, [{"headings_0": {"content": "TTT", "page": 115, "level": 5}}, {"headings_1": {"content": "ie 7", "page": 113, "level": 2}}], [{"headings_0": {"content": "TTT", "page": 115, "level": 5}}, {"headings_1": {"content": "ie 7", "page": 113, "level": 2}}], [{"headings_0": {"content": "TTT", "page": 115, "level": 5}}, {"headings_1": {"content": "ie 7", "page": 113, "level": 2}}], [{"headings_0": {"content": "TTT", "page": 115, "level": 5}}, {"headings_1": {"content": "ie 7", "page": 113, "level": 2}}], [{"headings_0": {"content": "TTT", "page": 115, "level": 5}}, {"headings_1": {"content": "ie 7", "page": 113, "level": 2}}], [{"headings_0": {"content": "TTT", "page": 115, "level": 5}}, {"headings_1": {"content": "ie 7", "page": 113, "level": 2}}]], "page": 115, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "C ON 000\u201900Z", "metadata": {"headings": [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], "page": 115, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ANAW 3/5 180431 \neWIEN Elly \nON 000\u201900S Sjews \nANNW 3/5 180431 \nuesseH Iqas ANNW 3/5 180431 \nON 000\u2019008 \nqeulez npnq \\| ON 000\u201900Z \nANAW 3/5 180431 jesys\u0131n eBngeiq ANAW 2/5 180431 \nON 000\u2019008 \nesny ueig \non 000\u2019000\u2019T. \nANNW 3/5 180431 ems nBundy \nON 000\u2019000'T \nANNW 3/5 180431 \nIv gow Wed \noN 000\u2019000\u2019T \nANNW 3/5 180431 \nw\u0131sey Sjoyeg LANGNNOYS volvsvw 9/5 80431 \nON 000\u201900\u20ac \nIneg Puq", "metadata": {"headings": [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}, [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}], [{"headings_0": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, {"headings_1": {"content": "TTT", "page": 115, "level": 5}}]], "page": 115, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a]ewa4", "metadata": {"headings": [{"headings_0": {"content": "a]ewa4", "page": 115, "level": 1}}, {"headings_1": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}], "page": 115, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON 000\u2019000\u2019T ajewla4 LANGNNOYD uew\u0131g \nLANGNNOYD volvsvw 3/5 180431 ewez] eunes VOIVSVW 9/5 180431 \noN 000\u201900\u20ac sjews \nadhoc oloy u \nON 000\u2019009 EIENEN LANGNNOYD exapueyy \nLANGNNOYD VOIWSVWW 9/5 180431 yeasbey) \noN 000\u2019000\u2019T sew \nvolvsvw 9/5 180431 ez319 \\| ojoBuljv", "metadata": {"headings": [{"headings_0": {"content": "a]ewa4", "page": 115, "level": 1}}, {"headings_1": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}, [{"headings_0": {"content": "a]ewa4", "page": 115, "level": 1}}, {"headings_1": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}], [{"headings_0": {"content": "a]ewa4", "page": 115, "level": 1}}, {"headings_1": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}], [{"headings_0": {"content": "a]ewa4", "page": 115, "level": 1}}, {"headings_1": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}], [{"headings_0": {"content": "a]ewa4", "page": 115, "level": 1}}, {"headings_1": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}], [{"headings_0": {"content": "a]ewa4", "page": 115, "level": 1}}, {"headings_1": {"content": "C ON 000\u201900Z", "page": 115, "level": 2}}]], "page": 115, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| oN 000\u201900\u20ac", "metadata": {"headings": [{"headings_0": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}, {"headings_1": {"content": "a]ewa4", "page": 115, "level": 1}}], "page": 115, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ILNNANNOWI VOTVSWW 9/5 180431 euljneg nMqbiImwWoy EIENTEN LANGNNOYD VOIVSWW 3/5 80431 Xon7 [ ON 000\u201900S EIENEN LANGNNOYD Ippy", "metadata": {"headings": [{"headings_0": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}, {"headings_1": {"content": "a]ewa4", "page": 115, "level": 1}}], "page": 115, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[\u2014 ON 000\u2019006", "metadata": {"headings": [{"headings_0": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, {"headings_1": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}], "page": 115, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VOIVSWW 9/5 180431 \neian7 enyn LANGNNOUD VOIVSVW 3/5 180431 yo1jyeq ebeAuT ON 000\u2019009 \najewa LNNANNOYWI voIvsvw 2/5 80431 EUI1]24 oN 000\u2019000\u2019T Ee LNNANNOYWI O31PU3 volvsvw 9/5 180431 \noN 0007006 ajewla4 \nSUIPOIY !SOpey\\\\ LNNANNOYWI volvsvw 9/5 180431 J2JS1[24 NAIPueyJ ON 000\u2019008 \nSews INNANNOWI VOTVSWW 3/5 180431 \noN 000\u2019000\u2019T \neIDII MYIZI VAVSSVD VOTVSWW 3/5 80431 oysney nybeq Sgzt SOA ON 000\u2019000\u00b0T \nVAVSSVD VOIWSWW 9/5 180431 \nSOA ON 000\u2019000\u2019T \nsuow eAeAnA $87T VAVSSWD VOIWSYW 9/5 80431 jenuewwy ebneiq Sa ON 000\u2019000\u2019T \nsjewaJ \nVAWSSYVD VOIWSWW 9/5 180431 \nSOA ON 000\u2019008 Sjeway VAVSSWI \nSouby eoby \nSOA oN 000\u2019000\u2019T ajewa, \\| \nvolvsvw 9/5 180431 \nAns \u0131uewg I8ZT VAVSSVD VOIVSVW 2/5 80431 skpe\\| ouaueW O8ZT \n1315 Ayaa Zaituna LEFORI S/C MUNU GOAT 1316 sida Kasifa LEFORI S/C MUNU GOAT 1317 Abirua Rukia LEFORI S/C MUNU GOAT 1318 Unzia Naima LEFORI S/C MUNU GOAT 1319 Keiya Mariam \\| LEFORI S/C MUNU SOYABEAN 1320 Aligo Kassim LEFORI S/C MUNU SOYABEAN 1321 Poni Rose LEFORI S/C MUNU SOYABEAN 1322 Bineisa Moses LEFORI S/C MUNU SOYABEAN 1323 Kiden Mariam LEFORI S/C MUNU SOYABEAN 1324 Dulua Zulufa LEFORI S/C MUNU SOYABEAN \nFemale 800,000 No Yes Female 300,000 No Yes Female 400,000 No Yes Female 400,000 No \\| Yes Female 500,000 No Yes 500,000 No Yes Female 300,000 No Yes Male 1,000,000 No Yes Female 500,000 No Yes Female 300,000 No Yes 1325 Alianga Swadik LEFORI S/C MUNU SOYABEAN \nMale 400,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, {"headings_1": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}, [{"headings_0": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, {"headings_1": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}], [{"headings_0": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, {"headings_1": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}], [{"headings_0": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, {"headings_1": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}], [{"headings_0": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, {"headings_1": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}], [{"headings_0": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, {"headings_1": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}], [{"headings_0": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, {"headings_1": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}], [{"headings_0": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, {"headings_1": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}], [{"headings_0": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, {"headings_1": {"content": "| oN 000\u201900\u20ac", "page": 115, "level": 2}}]], "page": 115, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1326", "metadata": {"headings": [{"headings_0": {"content": "| 1326", "page": 116, "level": 1}}, {"headings_1": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MUNU GROUNDNUT Male \\| 700,000 No Yes 1327 Unzimai Ratib LEFORI S/C MUNU GROUNDNUT \n1328 Anzoo Rukia LEFORI S/C MUNU GROUNDNUT \n1329 \\| Itaru Emmanuel LEFORI S/C \\| MUNU GROUNDNUT \n1330 \\| Juan Rose LEFORI S/C \\| MUNU GROUNDNUT \n1331 \\| Seida Evaline LEFORI S/C \\| MUNU GROUNDNUT \nMale 600,000 No Yes Female 500,000 No Yes Male 400,000 No Yes Female 500,000 No Yes \\| Female 300,000 No Yes 1332 Aju Akim LEFORI S/C MUNU GROUNDNUT Male 500,000 No Yes 1333 \n1334 Nesia Fatuma LEFORI S/C MUNU GROUNDNUT \n1335 Male Martine Awiya LEFORI S/C MUNU GROUNDNUT \n400,000 No Yes Female 600,000 No Yes \\| Male \\| 700,000 No Yes 1336 Ambaku Saviour Aluru S/C Aluru Parish Amaandraga goat rearing \\|Male \\| 1,000,000 No Yes 1337 Apiku Bosco \nAluru S/C Aluru Parish Amaandraga goat rearing \\| Male 800,000 No Yes 1338 Drici Henry \nAluru S/C Aluru Parish Limida cassava produce Male 800,000 No No", "metadata": {"headings": [{"headings_0": {"content": "| 1326", "page": 116, "level": 1}}, {"headings_1": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}, [{"headings_0": {"content": "| 1326", "page": 116, "level": 1}}, {"headings_1": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}], [{"headings_0": {"content": "| 1326", "page": 116, "level": 1}}, {"headings_1": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}], [{"headings_0": {"content": "| 1326", "page": 116, "level": 1}}, {"headings_1": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}], [{"headings_0": {"content": "| 1326", "page": 116, "level": 1}}, {"headings_1": {"content": "[\u2014 ON 000\u2019006", "page": 115, "level": 2}}]], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 116, "level": 8}}, {"headings_1": {"content": "| 1326", "page": 116, "level": 1}}], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1339 Asienzo Betty Karega Aluru S/C Aluru Parish Limida cassava produce \nFemale 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 116, "level": 8}}, {"headings_1": {"content": "| 1326", "page": 116, "level": 1}}], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 116, "level": 8}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 8}}], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1340 Edema Richard Aluru S/C Aluru Parish Limida cassava produce Male 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 116, "level": 8}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 8}}], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 116, "level": 1}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 8}}], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1341 Idraku David \nAluru S/C Aluru Parish Limida cassava produce Male 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 116, "level": 1}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 8}}, [{"headings_0": {"content": "enterprise", "page": 116, "level": 1}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 8}}]], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 116, "level": 1}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 1}}], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1342 Constantino Louga Azza Aluru S/C Aluru Parish Limida cassava produce Male 700,000 \nNo enterprise \n1343 Masudio Florance Aluru S/C Aluru Parish Limida cassava produce Female 1,000,000 No No", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 116, "level": 1}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 1}}], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 116, "level": 1}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 1}}], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1344 Kojoa Lilian \nAluru S/C Aluru Parish Anzo cassava enterprise Female 600,000 No Yes \n112", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 116, "level": 1}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 1}}, [{"headings_0": {"content": "enterprise", "page": 116, "level": 1}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 1}}], [{"headings_0": {"content": "enterprise", "page": 116, "level": 1}}, {"headings_1": {"content": "enterprise", "page": 116, "level": 1}}]], "page": 116, "document_name": "Moyo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/chunks/Mubende District Local Government Report of The Auditor General 2023.chunks.json b/reports/chunks/Mubende District Local Government Report of The Auditor General 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..ad09ea55c8b21b373ba203279465a653e837a8cd --- /dev/null +++ b/reports/chunks/Mubende District Local Government Report of The Auditor General 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MUBENDE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nDrar \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [[], [], [], [], []], "page": 1, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 1}}], "page": 2, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table Of COMtents \nii 0... ccceeeceeseseesessessssssesescssescevsssevssssvsssevsvessavessassusavevsusecsusassveaesasauereatsisatereseessavesveeses Mo cece iii ae ps eee a eee \neo He mee 1 a eget) ono areremengonsgemnnereenennetnacnsmecsanounsensienameeesrcumenemenencenencn BASIS FOR OPINION ......c.csccscecsseesesnssesessessessaneesssesavesvassscessusssevssssvsessvsuvevsnserseavsusaesavaveaversaeeesataveavesees 1 KEY AUDIT MATTERS \n1 1.0... ceccccsccecessessesesnesessssnsssvesesvssesessesssvsusssansevsssasnsassusesavsuvsnsatsusaveuesesstesetsveaneeses 1.0 \nIMPLEMENTATION OF THE APPROVED BUDGET ........c..ccccccscscsccsessessesesveseaesearsstesesessesseees il 2.0 \nManagement of the Government Salary Payroll..........u....nnnnn 8 EMPHASIS OF MATTER.......ccssessssessssessessessesscssssesussucsscsssucsssscsnsevssvsscsucessessussueausarssussussnsasaneareensavensees 10 3.0 \nChange in Accounting Treatment for Non-current Assets... 11 DE N TEE RR erregen 11 4.0 Implementation Of Key Government Grants/PrograMmMes ......c.cccccccsessesseseesesvesesseseeesseees 11 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n14 ..................... 4.3 Education Disgelapmernt Grambsuumesunuensnun \n17 innen nennen 44 Mierg Scales TGA Ot \n19 xrsacex cesses exe or2s.stinennnenrennaennennveurmensenoensvinsnes eanuwenvasnisanmastnvneuseveenemeanen 4.5 \nOther Entity Specific FINGINGS .....0...cccecccccccccseseescscsscsesssscsssscsucersecavsusatsassvesuessatensatereaveatevees 22 OTHER INFORMATION. .........cccssesssssestestestesssssssssssssesvesussesscsussvssesscsusevsecssusessussesseceesarsansasarearesenaveneees 25 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ......ccccccccecsssseseeseseeeeeees 25 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........ccccccseecesoeee 26 OTHER REPORTING RESPONSIBILITIES ........ecccccccccsssssecssesesscsvssessssssseversecansessesenertereataesesssaeseesses 27 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .....cccccccccsscssesecsesecstestsssesteseeee 27 4.6 Implementation of the Parish Development Model \n27 u.....c.c.ccccccsseccesessesvesessesvesestsseesesveveasees \nPRP DRIVE CGS 37 russian \u00abneanennnasnerncsmurnensnsnnennmntnnnn susicev ans ctsnmuwanesuuvecenetieecaeatasbetanene \nses seuienets \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 1}}, [{"headings_0": {"content": "Page", "page": 2, "level": 1}}]], "page": 2, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 1}}], "page": 3, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}], "page": 3, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "CBOs \nCommunity Based organisations DLG \nDistrict Local Government \nGoU Government of Uganda HC Health centre \nIPPS \nIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions MoFPED \nMinistry of Finance, Planning and Economic Development PBS \nProgram Budgeting System \nPDM \nParish Development Model \nPFMA \nPublic Finance Management Act \nPRF \nParish revolving Fund SFG School facilitation Grant \nTSA Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}]], "page": 3, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results \\| \nUGX Uganda Shilling \nURF \nUganda Road Fund \nUWEP Uganda Women Empowerment Project \\| YLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MUBENDE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Mubende 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 Mubende 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": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Mubende 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. \nT 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 Mubende District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.45,485,427,500 out of which UGX.42,041,475,875 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 1}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}]], "page": 4, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 1}}], "page": 5, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % age of warrants UGX (A) UGX (B) (B/A)", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 6}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 1}}], "page": 5, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], "page": 5, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\_45,485,427,500 \\| 42,041,475,875 \n92 \nOut of the total warrants of UGX.42,041,475,875, I reviewed the utilisation of warrants worth UGX.29,603,666,302 (70%) as summarised in the table below; \nSN Details \nActual expenditure Cumulative Actual Cumulative % (UGX) expenditure out of total warrants \nOut of the total warrants of UGX.42,041,475,875 in the financial year 2022/2023, UGX.19,022,799,787 (45.2%) was spent on wage costs for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and \nof outputs and activities under the budget performance \nis in the table below. \nviable sources and N Source Approved Actual Variance (UGX) adopt the use of E- oO budget (UGX) Collections(UGX) collection to recognise Tax 391,235,250 377,877,350 13,357,900 all budgeted funds. Revenues \nNon-Tax 467,066,100 363,653,122 103,412,978 \nRevenues \nTotal 858,301,350 741,530,472 116,770,878 \nRevenue \nThe DLG over collected revenue on rent and under collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix1. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \n\u00b0 Re-planting of Kibyayi Forest \nRepair of Chairman LCV vehicle \n\u00b0 \nRepair of Finance Department Vehicle \n\u00b0 \nThe Accounting Officer explained that the under collection was due to the Ebola outbreak in the District and lockdown where all activities including markets were closed for the first and second quarters of the financial \nyear. 1.2 \nPerformance of GOU warrants. \nThe District had an approved budget of UGX. I advised the 43,133,126,218 to implement the various programmes, Accounting Officer to out of which UGX.40,389,464,075 was warranted resulting roll \nover the in a shortfall of UGX.2,743,662,143 representing 94% \\| unimplemented performance. activities to the subsequent period. \nThe performance of warrants for each of the programmes \nas shown in the table below; \nProgramme Approved Warrants Varia %age \nBudget nce performance \n(UGX \n2 \nHuman Capital s 21,488,978,709 T 20,108,728,3 1,380, \n94 \nManagement 22 250,3 \n87 \nGovernance & 1,845,044,882 1,843,854,04 1,190, \\| 100 \nSecurity 6 836 \n325,405,855 304,887,105 20,51 94 \\| \nCommunity \nmobilization & 8,750 \nmind-set", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}, [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}], [{"headings_0": {"content": "Total", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 6}}]], "page": 5, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ul O}4", "metadata": {"headings": [{"headings_0": {"content": "ul O}4", "page": 7, "level": 1}}, {"headings_1": {"content": "Total", "page": 5, "level": 2}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "JeowjQ", "metadata": {"headings": [{"headings_0": {"content": "JeowjQ", "page": 7, "level": 2}}, {"headings_1": {"content": "ul O}4", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "PpeslApe bugunosoy I \noot 00T v6 001 001 001 00T v6 sem Jayla asodind aydunun pajuaw \u201cAWARE suoedwoy Sounosad suadwoy 391n0s3J susdwoy 331n0sal uonebuut uawd\u0131nba susdwoy 321N0531 suadwo9 aounosal suedwo) aoinosa.l aU\\} Qoueysisse 1no", "metadata": {"headings": [{"headings_0": {"content": "JeowjQ", "page": 7, "level": 2}}, {"headings_1": {"content": "ul O}4", "page": 7, "level": 1}}, [{"headings_0": {"content": "JeowjQ", "page": 7, "level": 2}}, {"headings_1": {"content": "ul O}4", "page": 7, "level": 1}}]], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "pajueuem adam pue jo uone uone uone } uone uone uone ANp", "metadata": {"headings": [{"headings_0": {"content": "pajueuem adam pue jo uone uone uone } uone uone uone ANp", "page": 7, "level": 1}}, {"headings_1": {"content": "JeowjQ", "page": 7, "level": 2}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "peduu ayy jo uewny jo uewuny jo uewny jo uewinu jo ueuuny jo uewny 0\\} sawwe1bold \n0 0 0'867 1Z'\u20ac6 S 0 0 0 0 vz yplymM SOIMAIPV", "metadata": {"headings": [{"headings_0": {"content": "pajueuem adam pue jo uone uone uone } uone uone uone ANp", "page": 7, "level": 1}}, {"headings_1": {"content": "JeowjQ", "page": 7, "level": 2}}, [{"headings_0": {"content": "pajueuem adam pue jo uone uone uone } uone uone uone ANp", "page": 7, "level": 1}}, {"headings_1": {"content": "JeowjQ", "page": 7, "level": 2}}]], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "u | en jenied/jou quowsjduy pue SWulepalus jeinynau\u00dfv pue pue pueju!", "metadata": {"headings": [{"headings_0": {"content": "u | en jenied/jou quowsjduy pue SWulepalus jeinynau\u00dfv pue pue pueju!", "page": 7, "level": 3}}, {"headings_1": {"content": "pajueuem adam pue jo uone uone uone } uone uone uone ANp", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ul 'SOOIAJOS pue \nsem jeua\\}xe", "metadata": {"headings": [{"headings_0": {"content": "u | en jenied/jou quowsjduy pue SWulepalus jeinynau\u00dfv pue pue pueju!", "page": 7, "level": 3}}, {"headings_1": {"content": "pajueuem adam pue jo uone uone uone } uone uone uone ANp", "page": 7, "level": 1}}, [{"headings_0": {"content": "u | en jenied/jou quowsjduy pue SWulepalus jeinynau\u00dfv pue pue pueju!", "page": 7, "level": 3}}, {"headings_1": {"content": "pajueuem adam pue jo uone uone uone } uone uone uone ANp", "page": 7, "level": 1}}]], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "sauejes aleyyaM souejes jaaesrt pue] sa\u0131lddns saiejes jene sauejes p\u0131eng Ayundes SadIAJas seuejes", "metadata": {"headings": [{"headings_0": {"content": "sauejes aleyyaM souejes jaaesrt pue] sa\u0131lddns saiejes jene sauejes p\u0131eng Ayundes SadIAJas seuejes", "page": 7, "level": 3}}, {"headings_1": {"content": "u | en jenied/jou quowsjduy pue SWulepalus jeinynau\u00dfv pue pue pueju!", "page": 7, "level": 3}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "siuy SJUEISISSY 10) SNOWEA", "metadata": {"headings": [{"headings_0": {"content": "sauejes aleyyaM souejes jaaesrt pue] sa\u0131lddns saiejes jene sauejes p\u0131eng Ayundes SadIAJas seuejes", "page": 7, "level": 3}}, {"headings_1": {"content": "u | en jenied/jou quowsjduy pue SWulepalus jeinynau\u00dfv pue pue pueju!", "page": 7, "level": 3}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "jou", "metadata": {"headings": [{"headings_0": {"content": "jou", "page": 7, "level": 1}}, {"headings_1": {"content": "sauejes aleyyaM souejes jaaesrt pue] sa\u0131lddns saiejes jene sauejes p\u0131eng Ayundes SadIAJas seuejes", "page": 7, "level": 3}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u20ac0\u2018006\u20186ZZ'T 0 9TE'6S8'SZ 6b'S08'b29'h & 000\u00b0000\u20197 000\u201800S\u2018T GT8\u2019Z6E'EL \nvoT\u2019T90\u00b0E 0\u2019v9V'6gE/or A po u", "metadata": {"headings": [{"headings_0": {"content": "jou", "page": 7, "level": 1}}, {"headings_1": {"content": "sauejes aleyyaM souejes jaaesrt pue] sa\u0131lddns saiejes jene sauejes p\u0131eng Ayundes SadIAJas seuejes", "page": 7, "level": 3}}, [{"headings_0": {"content": "jou", "page": 7, "level": 1}}, {"headings_1": {"content": "sauejes aleyyaM souejes jaaesrt pue] sa\u0131lddns saiejes jene sauejes p\u0131eng Ayundes SadIAJas seuejes", "page": 7, "level": 3}}]], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "yeu", "metadata": {"headings": [{"headings_0": {"content": "yeu", "page": 7, "level": 2}}, {"headings_1": {"content": "jou", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "sem", "metadata": {"headings": [{"headings_0": {"content": "sem", "page": 7, "level": 1}}, {"headings_1": {"content": "yeu", "page": 7, "level": 2}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "some", "metadata": {"headings": [{"headings_0": {"content": "some", "page": 7, "level": 1}}, {"headings_1": {"content": "sem", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u2018je Z8E/OST\u2019OgE\u2019T 9\u20ac8\u201806T'T OSZ\u20188TS\u20180Z 779\u2019898\u2019Sh6 \u00a392\u2019600\u201957 paure|dxe 9U}", "metadata": {"headings": [{"headings_0": {"content": "\u2018je Z8E/OST\u2019OgE\u2019T 9\u20ac8\u201806T'T OSZ\u20188TS\u20180Z 779\u2019898\u2019Sh6 \u00a392\u2019600\u201957 paure|dxe 9U}", "page": 7, "level": 3}}, {"headings_1": {"content": "some", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "0S0\u20180\u20acZ\u2019ZZ STZ\u2019E60'867 ert\u2019zgg\u2019erz2'T JeHpnq v", "metadata": {"headings": [{"headings_0": {"content": "\u2018je Z8E/OST\u2019OgE\u2019T 9\u20ac8\u201806T'T OSZ\u20188TS\u20180Z 779\u2019898\u2019Sh6 \u00a392\u2019600\u201957 paure|dxe 9U}", "page": 7, "level": 3}}, {"headings_1": {"content": "some", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "0\u20ac0'006'62Z'T 9TE'6S8'SZ OTZ'668'CZ6'r 000\u00b0000\u00b07 000'00S\u2018T G18\u2018Z6E'EL vOT'T90\u00b0E Brz\u2019ITT'EET'Er ErT\u2019ZYY\u2019ErZL'TXON Bulmojjo) paausweajdun DueneA", "metadata": {"headings": [{"headings_0": {"content": "0\u20ac0'006'62Z'T 9TE'6S8'SZ OTZ'668'CZ6'r 000\u00b0000\u00b07 000'00S\u2018T G18\u2018Z6E'EL vOT'T90\u00b0E Brz\u2019ITT'EET'Er ErT\u2019ZYY\u2019ErZL'TXON Bulmojjo) paausweajdun DueneA", "page": 7, "level": 1}}, {"headings_1": {"content": "\u2018je Z8E/OST\u2019OgE\u2019T 9\u20ac8\u201806T'T OSZ\u20188TS\u20180Z 779\u2019898\u2019Sh6 \u00a392\u2019600\u201957 paure|dxe 9U}", "page": 7, "level": 3}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Je) Je (x9n) \nJeoyjO \"NOD JEU1SIXZ peroidde Z7E6\u2019666", "metadata": {"headings": [{"headings_0": {"content": "0\u20ac0'006'62Z'T 9TE'6S8'SZ OTZ'668'CZ6'r 000\u00b0000\u00b07 000'00S\u2018T G18\u2018Z6E'EL vOT'T90\u00b0E Brz\u2019ITT'EET'Er ErT\u2019ZYY\u2019ErZL'TXON Bulmojjo) paausweajdun DueneA", "page": 7, "level": 1}}, {"headings_1": {"content": "\u2018je Z8E/OST\u2019OgE\u2019T 9\u20ac8\u201806T'T OSZ\u20188TS\u20180Z 779\u2019898\u2019Sh6 \u00a392\u2019600\u201957 paure|dxe 9U}", "page": 7, "level": 3}}, [{"headings_0": {"content": "0\u20ac0'006'62Z'T 9TE'6S8'SZ OTZ'668'CZ6'r 000\u00b0000\u00b07 000'00S\u2018T G18\u2018Z6E'EL vOT'T90\u00b0E Brz\u2019ITT'EET'Er ErT\u2019ZYY\u2019ErZL'TXON Bulmojjo) paausweajdun DueneA", "page": 7, "level": 1}}, {"headings_1": {"content": "\u2018je Z8E/OST\u2019OgE\u2019T 9\u20ac8\u201806T'T OSZ\u20188TS\u20180Z 779\u2019898\u2019Sh6 \u00a392\u2019600\u201957 paure|dxe 9U}", "page": 7, "level": 3}}]], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "WO", "metadata": {"headings": [{"headings_0": {"content": "WO", "page": 7, "level": 2}}, {"headings_1": {"content": "0\u20ac0'006'62Z'T 9TE'6S8'SZ OTZ'668'CZ6'r 000\u00b0000\u00b07 000'00S\u2018T G18\u2018Z6E'EL vOT'T90\u00b0E Brz\u2019ITT'EET'Er ErT\u2019ZYY\u2019ErZL'TXON Bulmojjo) paausweajdun DueneA", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Jou SSUEUNOJIOA pey \u20ac6h", "metadata": {"headings": [{"headings_0": {"content": "WO", "page": 7, "level": 2}}, {"headings_1": {"content": "0\u20ac0'006'62Z'T 9TE'6S8'SZ OTZ'668'CZ6'r 000\u00b0000\u00b07 000'00S\u2018T G18\u2018Z6E'EL vOT'T90\u00b0E Brz\u2019ITT'EET'Er ErT\u2019ZYY\u2019ErZL'TXON Bulmojjo) paausweajdun DueneA", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quawabeuep BDUCLIBAOH Ayunwwoy vonezgou! onesegsnpul quawidojaneq onequewa|duil ps2e1baqul aunyon.Aseyul adIAlas 10985 oNeunoJsueAL snd Anus TI", "metadata": {"headings": [{"headings_0": {"content": "quawabeuep BDUCLIBAOH Ayunwwoy vonezgou! onesegsnpul quawidojaneq onequewa|duil ps2e1baqul aunyon.Aseyul adIAlas 10985 oNeunoJsueAL snd Anus TI", "page": 7, "level": 1}}, {"headings_1": {"content": "WO", "page": 7, "level": 2}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "HunuNooy wo. JO ue", "metadata": {"headings": [{"headings_0": {"content": "quawabeuep BDUCLIBAOH Ayunwwoy vonezgou! onesegsnpul quawidojaneq onequewa|duil ps2e1baqul aunyon.Aseyul adIAlas 10985 oNeunoJsueAL snd Anus TI", "page": 7, "level": 1}}, {"headings_1": {"content": "WO", "page": 7, "level": 2}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Sul", "metadata": {"headings": [{"headings_0": {"content": "Sul", "page": 7, "level": 1}}, {"headings_1": {"content": "quawabeuep BDUCLIBAOH Ayunwwoy vonezgou! onesegsnpul quawidojaneq onequewa|duil ps2e1baqul aunyon.Aseyul adIAlas 10985 oNeunoJsueAL snd Anus TI", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "je\u0131nen \u2018gounosey geu\u0131d aA INGNd ajqeuleysns w\u0131n3]0N94 ajqeuseqsns Ab.1au3 ajqeuleisns pue wsunoL 18301 SUL JueaW Ajjenied", "metadata": {"headings": [{"headings_0": {"content": "je\u0131nen \u2018gounosey geu\u0131d aA INGNd ajqeuleysns w\u0131n3]0N94 ajqeuseqsns Ab.1au3 ajqeuleisns pue wsunoL 18301 SUL JueaW Ajjenied", "page": 7, "level": 1}}, {"headings_1": {"content": "Sul", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "metadata": {"headings": [{"headings_0": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}, {"headings_1": {"content": "je\u0131nen \u2018gounosey geu\u0131d aA INGNd ajqeuleysns w\u0131n3]0N94 ajqeuseqsns Ab.1au3 ajqeuleisns pue wsunoL 18301 SUL JueaW Ajjenied", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "metadata": {"headings": [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "u u \\| u JO \nof which UGX. 950,811,713 was warranted resulting in a roll over the affected shortfall of UGX. 3,398,800,764 representing 63 %. \noutputs to the subsequent budget The performance of warrants for each of the programmes \\| period. \nis shown in the table below; \nProgramme Approved Warrants Variance % \nbudget \nfunding \nNatural 28,700,000 28,700,000 0 100 Resources, \nEnvironment \nHuman Capital 1,465,299,9 922,111,713 543,188,2 63 Development 32: 19 Total 1,493,999,9 950,811,713 543,188,2 \n32 \n19 \nThe UGX. 543,188,219 that was not warranted was meant for the following key activities which were either partially or not implemented. \nN Progr Amount not \nActivities not Purpose o amm warranted implemented of the unimple e \nmented activity 1 Huma 543,188,219 Immunization Reduce n Services morbidity Capita \nand \\| \nmortality Devel of children opme due to nt \nsome communic able diseases \n\\| \nTotal \n543,188,219 \nAs a result of failure to warrant the budgeted funds, the district could not implement immunization services. \nThe Accounting Officer explained that this was due to the budget cuts from donors. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.42,041,475,875 availed I \nadvised the \nTable Showing key activities affected by under- utilization of warrants. \nProgram Warrants not Activ Reason for the me Utilized (UGX) ities underutilization of affec warrants \nted \nby \nthe \nunde \nr utiliz atio \nn \n1,850,425,968 \\| \\| The \" Contractor \u201cfor Developm \nNon- \nent plan \nresid Kabbo abandoned implemen ential work whereas, tation buildi Gayaza the ngs Contractor delayed (Gay work so by 30\" 06 aza 2023 there was no HC certificate ready for and payment. \nKabb \no HC) \nAgro- 1,683,850,690 Suppl Delayed cofounding Industriali \ny of of the farmers. zation \nIrriga tion equip ment \nHuman -1,099,172,831 The Accounting Capital Officers should Managem \nexplain this negative ent \nbalance \nPublic 116,149,204 Management is yet to Sector \nexplain Transfor \nmation \nTotal \n2,551,253,031 \nAs a result of failure to utilise warrants; \nUpgrade of Kabbo Health Centre 11 and Gayaza \nof, UGX. 304,234,603 and unsupplied medical equipment for Lubimbiri Health Centre upgrade of UGX.", "metadata": {"headings": [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}, [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}], [{"headings_0": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, {"headings_1": {"content": "\u201c\u2018WUBWUOIIAUA @bUeYD 4098S Juswdojorep 401935 LONEULOJSUBAL Juswdolaaad juawdojarsa uonesiuegin BuisnoH Juswdojenad 40) Jo swwe41\u00dfoid", "page": 7, "level": 1}}]], "page": 7, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "45,832,378/=.", "metadata": {"headings": [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], "page": 10, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The funds had been re-voted and would be spent when works are completed. \n1.5 Lack\\_of appropriate performance indicators and targets in the work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the outputs. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI noted that all the 8 sampled outputs with a total of 18 activities had performance indicators. As detailed in appendix 3.", "metadata": {"headings": [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}]], "page": 10, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1.6 Implementation of outputs \nI assessed the implementation of eight (08) outputs with I \nadvised the eighteen (18) activities worth UGX.7,453,321,124 and Accounting Officer to noted that; \nroll over the affected e Out of Eight (8) outputs with Eighteen (18) outputs to the activities, the entity fully implemented Fourteen (14) subsequent budget activities; Four (04) activities were partially implemented. period and closely monitor implementation Table showing performance indicators and targets \nof incomplete projects. Category No. No No. of No of Expenditure \nof of of Activitie activitie Amount (UGX) \noutputs outp activi s\\_ fully s \nuts ties implem partially \nasse in ented implem \nssed the ented \noutp \nuts \nFully 8 18 14 5,126,371,358 \nimpleme \nnted \noutputs \nPartially 2/ 4 \\| 0 4 2,326,949, 766 \nimpleme \nThe Accounting Officer explained that the district planned to process 10 land tittles but only 7 were completed due to inadequate funds, the 3 were rolled over to the next financial year. \nFor the construction of Kabbo HC 2 upgrade, the contractor did not complete in time and management has procured a new contractor to finish the remaining works. 1.7 \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 noted that all the seven (7) sampled activities with total expenditure of UGX. 126,676,793 were fully implemented as shown in Appendix 4 ; \n1.7.2 The service delivery under focus areas \nI sampled twenty-four (24) out of activities in Four (4) focus areas with a total expenditure of UGX.7,741,976,157 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 era \nSN FocusArea KeyObservation K ey recommendation(s) Amount(UGX) \\| \\| \\_ \u2014 \\| Water \nFailure to allocate funds I advised the accounting 1,121,874, 937 Development \nbased on water need officer to ensure allocation of grant ranking. \nWater is done based on the Response. \nneedy ranking and per the \nGrant guidelines. \nImplication \nAccess to poor quality \nwater which may cause \nsome water borne \\| \nT disease 910 ant Pe Failure to supply and I advised the accounting \\| 2,800,049,", "metadata": {"headings": [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}]], "page": 10, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. UGIFT \ninstall seven (07) officer to encourage farmers \\| irrigation equipments.", "metadata": {"headings": [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], "page": 11, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "to make the co-payment early for timely supply of irrigation Implication \nequipment. \\| \nPoor water harvest which \nmay led to low income \nearning. \nch \nBu", "metadata": {"headings": [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}, [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}]], "page": 11, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. \\| Education \\| \nDevelopment \n\\| \n\\| Grant. \\| nen \u2014 \\_ \\|\n4. Micro Scale \n\\_ Irrigation. a", "metadata": {"headings": [{"headings_0": {"content": "45,832,378/=.", "page": 10, "level": 1}}, {"headings_1": {"content": "uewny jeydey Andes yes-pulw abueyd -o16y uejd yodsuel pue >1I4Nd 1e30L SUL ye5pnq Sul \u201cXON", "page": 7, "level": 2}}], "page": 11, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "male", "metadata": {"headings": [{"headings_0": {"content": "male", "page": 11, "level": 3}}, {"headings_1": {"content": "45,832,378/=.", "page": 10, "level": 1}}], "page": 11, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "896,048,959 = \n\\| \\| \n2,924,002,351 \u2014 \u2014", "metadata": {"headings": [{"headings_0": {"content": "male", "page": 11, "level": 3}}, {"headings_1": {"content": "45,832,378/=.", "page": 10, "level": 1}}, [{"headings_0": {"content": "male", "page": 11, "level": 3}}, {"headings_1": {"content": "45,832,378/=.", "page": 10, "level": 1}}], [{"headings_0": {"content": "male", "page": 11, "level": 3}}, {"headings_1": {"content": "45,832,378/=.", "page": 10, "level": 1}}]], "page": 11, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 11, "level": 1}}, {"headings_1": {"content": "male", "page": 11, "level": 3}}], "page": 11, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Accordingly, 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; \nMubende District Local Government had a wage budget of UGX. 21,290,759,319 out of which UGX.19,022,799,787 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 District had an approved wage budget of UGX. 17,792,502,550, \nand obtained supplementary funding of UGX. 3,498,256,769 \nresulting into a revised wage budget of UGX. 21,290,759,319. In \naddition, UGX. 19,022,799,787 (89.3%) was warranted resulting \ninto unwarranted funds of UGX. 2,267,959,532 (10.7%). \nOut of the total warrants of UGX. 19,022,799,787, all was utilized by the DLG as summarized in the table below and further detailed in appendix 5.", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 11, "level": 1}}, {"headings_1": {"content": "male", "page": 11, "level": 3}}, [{"headings_0": {"content": "| |", "page": 11, "level": 1}}, {"headings_1": {"content": "male", "page": 11, "level": 3}}], [{"headings_0": {"content": "| |", "page": 11, "level": 1}}, {"headings_1": {"content": "male", "page": 11, "level": 3}}], [{"headings_0": {"content": "| |", "page": 11, "level": 1}}, {"headings_1": {"content": "male", "page": 11, "level": 3}}]], "page": 12, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Approved Suppleme Revised Warrants UGX. Payments \nBudget UGX. ntary Budget UGX. \nUGX. \nUGX. \n17,792,502,55 3,498,256 21,290,/59,3 19,022,799,78 19,022,799,78 \n0 \u201a769. 19. 7 7 \n2.2 \nValidation of employees on the entity payroll \nThe District had 1723 employees on the IPPS payroll of which 1675 I \nadvised the (97.2%) were fully verified, 9 (0.5%) partially verified, and 39 Accounting Officer to (2.3%) did not show up. \nliaise with the Ministry of Public In addition, 5 individuals had not accessed the payroll by end of Service to ensure June, 2023. These were captured as new records in my immediate clean up determination of the District wage bill. \nand update of the payroll. For the The following observations were made; \nindividuals that did a) Out of 1723 employees who were on the District payroll by June not physically appear 2023, 1675 (97.2%) employees appeared for the validation and were not exercise and presented all the pre-requisite documents to accounted for by the confirm their existence and regularity of recruitment. \nAccounting Officer; the matter should be b) Nine (9) (0.5%) employees appeared for headcount were investigated. \npartially validated due to lack of minutes/extracts from other \nService Commissions to support their first appointment. \nc) A total of 39(2.7%) employees on the payroll did not appear for \nthe validation and were categorised as follows; \ni. \nTwo (2) employees who did not appear for the headcount \nThese individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that these staff were employees of Mubende DLG however transferred service in May 2023. \n2.3 Inconsistencies in Employee Details \nA total of 194 employees on the payroll had inconsistencies in their I \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual.", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 11, "level": 1}}, {"headings_1": {"content": "male", "page": 11, "level": 3}}, [{"headings_0": {"content": "| |", "page": 11, "level": 1}}, {"headings_1": {"content": "male", "page": 11, "level": 3}}], [{"headings_0": {"content": "| |", "page": 11, "level": 1}}, {"headings_1": {"content": "male", "page": 11, "level": 3}}], [{"headings_0": {"content": "| |", "page": 11, "level": 1}}, {"headings_1": {"content": "male", "page": 11, "level": 3}}], [{"headings_0": {"content": "| |", "page": 11, "level": 1}}, {"headings_1": {"content": "male", "page": 11, "level": 3}}]], "page": 12, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], "page": 14, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking 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. \nSN Category \nAPP EST (A) RELEASE (8B) Expenditure % Absorption (UGX ) (UGX ) (C) (UGX) \n1 Rural Water and 705,761,324 705,761,324 705,761,324 100 Sanitation Sub-Grant \n(traditional component) \n2 Piped Water Sub-Grant 416,113,613 416,113,613 416,113,613 100 (UgIFT component) \nTotal 1,121,874,937 1,121,874,937 1,121,874,937 100 \nBelow is a breakdown of the key planned and actual activities that were implemented using the grant. \nDescription/P Supplier/Co Contract Amount paid Start \\| End \\| Status urpose ntractor amount date date Construction Of Benchmark 193,528,850 190,474,168 14/10/202 17/03/ Completed Kigando piped Technical \n2 2023 \nwater supply services \nsystem Phase 3 \nConstruction Of Ms Emsult 118,854,020 112,436,300 14/10/202 11/05/ Completed Kyabayanja solar Engineers Ltd \n2 2023 \npiped water \nsystem Phase 1 \nConstruction Of Jjemuva 182,876,636 181,995,378 14/10/202 21/03/ Completed Kyeza solar Enterprise Ltd \n2 2023 piped water \nsystem Phase 2 \nFeasibility study Scan Water 31,800,000 0 \n14/10/202 27/02/ Completed and design of 2 Contractors \n2 2023 piped water and \nsystem \nconsultancy \nLtd \nConstruction of Kyesiima 71,807,484 33,999,847 14/10/202 24/04/ Completed \\| 2 drainable pit Holdings Ltd \n2 2023 latrines \nGeological Scan Water 31,800,000 \n14/10/202 27/02/ Completed survey and Contractors 30,210,000 2 2023 consultation of and \n6b new consultancy \nboreholes and 2 Ltd \nproduction wells \nboreholes \nDrilling of 2 Galaxy Agro 83,555,800 78,903,010 14/10/202 24/02/ Completed roduction wells tech (U) Ltd \n2 2023 \nDrilling of 6 Galaxy Agro 179,442,600 169,140,470 14/10/202 24/02/ Completed hand boreholes tech (U) Lid \n2 2023 \nDesign of piped 120,000,000 120,000,000 Completed water system, \nGFS, Borehole, \nFeasibility \nstudies and \ntender \ndocumentation \nRetention \\| 41,651,795 \\| 41,651,795 N/A N/A Under taken Water quality \n14,261,392 \\| 14,261,392 N/A N/A Under taken testing", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}]], "page": 14, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.2 Positive observations \nI noted the following areas where management had commendable performance; \ne A review of the annual work plan, budgets and performance reports revealed that out of the planned twenty-three (23) activities, all were fully implemented. \ne All projects had their procurement adverts published by 30\" June 2022. \ne All the projects had their procurement contracts awarded by 31\u00b0 October 2022. \ne All water facilities were constructed on land with proof of ownership in terms of land agreements with the land owner. \ne All projects had their designs approved by the Ministry of Water and Environment. \ne The District used stainless steel/u-PVC pipes recommended for the construction of 6 new boreholes. \n4.1.3 Areas of Improvement \n4.1.3.1 Planning \nI noted the following areas where the District needs improvement; \ne The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 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. \nAn analysis of the water budget allocations for the sub counties revealed that the District did not allocate funds based on the water need ranking. Details are in appendix 5. \nFailure 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": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "| |", "page": 11, "level": 1}}]], "page": 16, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}], "page": 16, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that, the unfairness in distribution of projects in the district was due to the fact that average water rate of the affected areas is in cattle corridor with no potential underground water in the near depth of aquifers", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}], "page": 16, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "catchments.", "metadata": {"headings": [{"headings_0": {"content": "catchments.", "page": 16, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 2}}], "page": 16, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "catchments.", "page": 16, "level": 1}}], "page": 19, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always liaise with the MoH on budget allocation based on the grant guidelines. \n4.2.1.2 Funding and Absorption \nOut of the approved budget of UGX. 3,924,291,839, the District received the whole amount of 3,924,291,839(100%). Out of the received funds, UGX. 2,800,049,910 (71.7%) was spent, thus leaving UGX. 1,124,241,929 unutilized. Details are in the table below; \nFunds released Expenditure (UGX) Unspent (UGX) \n% age of funds absorbed (UGX) \n3,924,291,839 2,800,049,910 1,124,241,929 71,4 \nUnder absorption of released funds resulted in non-implementation of (Upgrade of Kabo HC II to HC I). \nThe Accounting Officer explained that, the contractor (MUTECO International Ltd.) abandoned the project before completion.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "catchments.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "catchments.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "catchments.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "catchments.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "catchments.", "page": 16, "level": 1}}]], "page": 19, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the key stake holders to procure a new contractor and have the project implemented in the FY 2023/2024. \n4.2.1.3 Inspection of UGIFT projects. \nI conducted physical inspections of Three (3) UGIFT projects implemented on 17th November 2023 to assess service delivery indicators. I observed the following as summarised in the in the table below; \nProject Contract Amount Start End Percentage Photo Inspection Amount paid date date of works remarks (UGX) during \ndone as at the year \n30\" June 2023 Constructio 3,138,671,05 1,341,619 9/12/20 9/11/2 63% \nPartially t \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's 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 budgeted and received Education Development grant of UGX. 901,328,927 for the construction of class room blocks and Pit latrines out of which UGX. 896,048,959 was spent. The balance of UGX.5,279,968 relates to retention that was swept back. Details of which are indicated in the Appendix 6. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I noted the following areas where management had commendable performance; \ne All funds ware spent on activities within approved Education Development grant work plan. \ne All procurement and contract management records for all the projects were properly maintained. \ne All Projects/programs contract managers were appointed from user groups or sector specialists. \ne Physical progress reports were submitted for the projects that were implemented as per the guidelines. \ne Payment certificates were reviewed and certified by the Internal Auditor. \ne The District maintained 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. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \na) \nBudget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 93.8% to capital expenditure instead of the \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 20, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "AJBAYAP InyeJsem/alg\u0131bijaul ques6 %00T Jo ye au uleyanse ysoo suondacxe Tamm", "metadata": {"headings": [{"headings_0": {"content": "AJBAYAP InyeJsem/alg\u0131bijaul ques6 %00T Jo ye au uleyanse ysoo suondacxe Tamm", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SdIAJAS au Bunussarda\u0131 ayy SHom 0\\} ypny", "metadata": {"headings": [{"headings_0": {"content": "AJBAYAP InyeJsem/alg\u0131bijaul ques6 %00T Jo ye au uleyanse ysoo suondacxe Tamm", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "awiy asnoy -Jo}De1]UOD Jo JUeID \u2018awn uolsnpuo> pag2jdwos payaiduioo a psgo\u0131dwos", "metadata": {"headings": [{"headings_0": {"content": "awiy asnoy -Jo}De1]UOD Jo JUeID \u2018awn uolsnpuo> pag2jdwos payaiduioo a psgo\u0131dwos", "page": 21, "level": 1}}, {"headings_1": {"content": "AJBAYAP InyeJsem/alg\u0131bijaul ques6 %00T Jo ye au uleyanse ysoo suondacxe Tamm", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u2018Bunebpng uM Aq JJejs ayy Jusuldojarnsq TS6\u2019GEG\u2019EEE \u2018Adenbape ayy", "metadata": {"headings": [{"headings_0": {"content": "\u2018Bunebpng uM Aq JJejs ayy Jusuldojarnsq TS6\u2019GEG\u2019EEE \u2018Adenbape ayy", "page": 21, "level": 1}}, {"headings_1": {"content": "awiy asnoy -Jo}De1]UOD Jo JUeID \u2018awn uolsnpuo> pag2jdwos payaiduioo a psgo\u0131dwos", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| ee \\| \\| \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\u2018Bunebpng uM Aq JJejs ayy Jusuldojarnsq TS6\u2019GEG\u2019EEE \u2018Adenbape ayy", "page": 21, "level": 1}}, {"headings_1": {"content": "awiy asnoy -Jo}De1]UOD Jo JUeID \u2018awn uolsnpuo> pag2jdwos payaiduioo a psgo\u0131dwos", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "PSPUSIU!", "metadata": {"headings": [{"headings_0": {"content": "PSPUSIU!", "page": 21, "level": 1}}, {"headings_1": {"content": "\u2018Bunebpng uM Aq JJejs ayy Jusuldojarnsq TS6\u2019GEG\u2019EEE \u2018Adenbape ayy", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quads e jo jo jo \"sun 3509 peyuswejdun Aung paquewejdu! Ang paguowejdun Any", "metadata": {"headings": [{"headings_0": {"content": "quads e jo jo jo \"sun 3509 peyuswejdun Aung paquewejdu! Ang paguowejdun Any", "page": 21, "level": 2}}, {"headings_1": {"content": "PSPUSIU!", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Day} Jo ayelidoiddeu! Juswdoprsg pey '996'6/2\u2019S Jo UOoNe>NpZ *XON Ajayi] \u2018Ayjend pue Any pue Any pue \u2014\u2014\u2014s Any pue", "metadata": {"headings": [{"headings_0": {"content": "Day} Jo ayelidoiddeu! Juswdoprsg pey '996'6/2\u2019S Jo UOoNe>NpZ *XON Ajayi] \u2018Ayjend pue Any pue Any pue \u2014\u2014\u2014s Any pue", "page": 21, "level": 1}}, {"headings_1": {"content": "quads e jo jo jo \"sun 3509 peyuswejdun Aung paquewejdu! Ang paguowejdun Any", "page": 21, "level": 2}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "0\\} aoueldwoo JO Aq Bunoguow L)", "metadata": {"headings": [{"headings_0": {"content": "Day} Jo ayelidoiddeu! Juswdoprsg pey '996'6/2\u2019S Jo UOoNe>NpZ *XON Ajayi] \u2018Ayjend pue Any pue Any pue \u2014\u2014\u2014s Any pue", "page": 21, "level": 1}}, {"headings_1": {"content": "quads e jo jo jo \"sun 3509 peyuswejdun Aung paquewejdu! Ang paguowejdun Any", "page": 21, "level": 2}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "SPun,", "metadata": {"headings": [{"headings_0": {"content": "SPun,", "page": 21, "level": 3}}, {"headings_1": {"content": "Day} Jo ayelidoiddeu! Juswdoprsg pey '996'6/2\u2019S Jo UOoNe>NpZ *XON Ajayi] \u2018Ayjend pue Any pue Any pue \u2014\u2014\u2014s Any pue", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Jueib /76\u20198TE\u2019TO6 uaeq UOMeAOUS! SyJOM", "metadata": {"headings": [{"headings_0": {"content": "SPun,", "page": 21, "level": 3}}, {"headings_1": {"content": "Day} Jo ayelidoiddeu! Juswdoprsg pey '996'6/2\u2019S Jo UOoNe>NpZ *XON Ajayi] \u2018Ayjend pue Any pue Any pue \u2014\u2014\u2014s Any pue", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2018Aqyyenb pedui Arewuins sbuipuy \u2019Ayyuend jeuonpun, jeuonpun, \u2014 jeuoipun,", "metadata": {"headings": [{"headings_0": {"content": "\u2018Aqyyenb pedui Arewuins sbuipuy \u2019Ayyuend jeuonpun, jeuonpun, \u2014 jeuoipun,", "page": 21, "level": 1}}, {"headings_1": {"content": "SPun,", "page": 21, "level": 3}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "UONE|dWOD", "metadata": {"headings": [{"headings_0": {"content": "UONE|dWOD", "page": 21, "level": 5}}, {"headings_1": {"content": "\u2018Aqyyenb pedui Arewuins sbuipuy \u2019Ayyuend jeuonpun, jeuonpun, \u2014 jeuoipun,", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\| fo \\|\\| \\| \\| \\| \\| leer \\|", "metadata": {"headings": [{"headings_0": {"content": "UONE|dWOD", "page": 21, "level": 5}}, {"headings_1": {"content": "\u2018Aqyyenb pedui Arewuins sbuipuy \u2019Ayyuend jeuonpun, jeuonpun, \u2014 jeuoipun,", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "SSIUSP uonNesojje ainsua 656'8r0'968 \u00bbsop JO \u2018aouaysixe 7 > vs \"\u201d INT", "metadata": {"headings": [{"headings_0": {"content": "SSIUSP uonNesojje ainsua 656'8r0'968 \u00bbsop JO \u2018aouaysixe 7 > vs \"\u201d INT", "page": 21, "level": 1}}, {"headings_1": {"content": "UONE|dWOD", "page": 21, "level": 5}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SIUOWISSAUI 0\\} a\u0131insus ss", "metadata": {"headings": [{"headings_0": {"content": "SSIUSP uonNesojje ainsua 656'8r0'968 \u00bbsop JO \u2018aouaysixe 7 > vs \"\u201d INT", "page": 21, "level": 1}}, {"headings_1": {"content": "UONE|dWOD", "page": 21, "level": 5}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Sbeinodus sem UOoNEINPZF spuny Pajeerci pedejap *S}IOM Iopun \u201807 JeHOPId wies in SY", "metadata": {"headings": [{"headings_0": {"content": "Sbeinodus sem UOoNEINPZF spuny Pajeerci pedejap *S}IOM Iopun \u201807 JeHOPId wies in SY", "page": 21, "level": 1}}, {"headings_1": {"content": "SSIUSP uonNesojje ainsua 656'8r0'968 \u00bbsop JO \u2018aouaysixe 7 > vs \"\u201d INT", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "anp sAemje JO *XON JEU} \u2018aye|dwoou! Sy} asned en", "metadata": {"headings": [{"headings_0": {"content": "anp sAemje JO *XON JEU} \u2018aye|dwoou! Sy} asned en", "page": 21, "level": 4}}, {"headings_1": {"content": "Sbeinodus sem UOoNEINPZF spuny Pajeerci pedejap *S}IOM Iopun \u201807 JeHOPId wies in SY", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "'XIN ay} eunypuadxe pue \u2018paylejap SauapIAg be win ee aa", "metadata": {"headings": [{"headings_0": {"content": "'XIN ay} eunypuadxe pue \u2018paylejap SauapIAg be win ee aa", "page": 21, "level": 1}}, {"headings_1": {"content": "anp sAemje JO *XON JEU} \u2018aye|dwoou! Sy} asned en", "page": 21, "level": 4}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "rn I", "metadata": {"headings": [{"headings_0": {"content": "rn I", "page": 21, "level": 1}}, {"headings_1": {"content": "'XIN ay} eunypuadxe pue \u2018paylejap SauapIAg be win ee aa", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "jeyde> Jedlyo 0\\} Jed4JOQ \\| \nsiyj payeHpng J yeyy \u2018peses\\|e4 paulewas SI4) JO e uleyeodse vsg\u2019\u00a3ge\u2019E6 \u00a37S'96S'28 = 868\u20199rT'Z8 \n0\\} uONCuosge je\\}0\\} 9y\\} paviasgo A ; \n\u2018ssaoo0id \u201cXON JO 0\\} psebou se ur ay 8T \\| \\| \n03 peule\\|dxe Jo paynquHAe AJaAljep sem", "metadata": {"headings": [{"headings_0": {"content": "rn I", "page": 21, "level": 1}}, {"headings_1": {"content": "'XIN ay} eunypuadxe pue \u2018paylejap SauapIAg be win ee aa", "page": 21, "level": 1}}, [{"headings_0": {"content": "rn I", "page": 21, "level": 1}}, {"headings_1": {"content": "'XIN ay} eunypuadxe pue \u2018paylejap SauapIAg be win ee aa", "page": 21, "level": 1}}], [{"headings_0": {"content": "rn I", "page": 21, "level": 1}}, {"headings_1": {"content": "'XIN ay} eunypuadxe pue \u2018paylejap SauapIAg be win ee aa", "page": 21, "level": 1}}], [{"headings_0": {"content": "rn I", "page": 21, "level": 1}}, {"headings_1": {"content": "'XIN ay} eunypuadxe pue \u2018paylejap SauapIAg be win ee aa", "page": 21, "level": 1}}], [{"headings_0": {"content": "rn I", "page": 21, "level": 1}}, {"headings_1": {"content": "'XIN ay} eunypuadxe pue \u2018paylejap SauapIAg be win ee aa", "page": 21, "level": 1}}]], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Aeul Bunebpng vorejuaewsjdu uonejdwio0o AloA\u0131jap YAM Ul B\u0131nypuadxa", "metadata": {"headings": [{"headings_0": {"content": "Aeul Bunebpng vorejuaewsjdu uonejdwio0o AloA\u0131jap YAM Ul B\u0131nypuadxa", "page": 21, "level": 2}}, {"headings_1": {"content": "rn I", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Jo 180150 TorNepuswWoss\u2018d penjedes J20yJO UONEPUSUNLOISY ajJNSUs", "metadata": {"headings": [{"headings_0": {"content": "Aeul Bunebpng vorejuaewsjdu uonejdwio0o AloA\u0131jap YAM Ul B\u0131nypuadxa", "page": 21, "level": 2}}, {"headings_1": {"content": "rn I", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "spun, pue Bunrunoasy UONRdIOSqe ay} /76'8ZE'T06'X9N Jepun BHuUNOcoy S1AIOS spalo\u0131d \u0131e30L (xon)", "metadata": {"headings": [{"headings_0": {"content": "spun, pue Bunrunoasy UONRdIOSqe ay} /76'8ZE'T06'X9N Jepun BHuUNOcoy S1AIOS spalo\u0131d \u0131e30L (xon)", "page": 21, "level": 5}}, {"headings_1": {"content": "Aeul Bunebpng vorejuaewsjdu uonejdwio0o AloA\u0131jap YAM Ul B\u0131nypuadxa", "page": 21, "level": 2}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "uoNeIojje Bulnp u! Asewlid 10} (5) \u2018Ajeuonouny nie uoNDn.ASU0) IZ89punJey uompn.sU0) !zuweAg\u0131y eon LODN.NSUOI S/d", "metadata": {"headings": [{"headings_0": {"content": "uoNeIojje Bulnp u! Asewlid 10} (5) \u2018Ajeuonouny nie uoNDn.ASU0) IZ89punJey uompn.sU0) !zuweAg\u0131y eon LODN.NSUOI S/d", "page": 21, "level": 1}}, {"headings_1": {"content": "spun, pue Bunrunoasy UONRdIOSqe ay} /76'8ZE'T06'X9N Jepun BHuUNOcoy S1AIOS spalo\u0131d \u0131e30L (xon)", "page": 21, "level": 5}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SinpnAseyul [le jooyos pue Bulmojjos \nayy ue SdIAJes \\| \\| \\| \\| jo WoOOjssepp-7 ye Jo wooIssep-7 qe S/d 30 wooJssep-7 qe", "metadata": {"headings": [{"headings_0": {"content": "uoNeIojje Bulnp u! Asewlid 10} (5) \u2018Ajeuonouny nie uoNDn.ASU0) IZ89punJey uompn.sU0) !zuweAg\u0131y eon LODN.NSUOI S/d", "page": 21, "level": 1}}, {"headings_1": {"content": "spun, pue Bunrunoasy UONRdIOSqe ay} /76'8ZE'T06'X9N Jepun BHuUNOcoy S1AIOS spalo\u0131d \u0131e30L (xon)", "page": 21, "level": 5}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201aswoy/sanlamde ayy pue BuAjnsel au} ay} O} UO|IodsuyT Sal JO ay] AyAIDY sjieyep 014 20|q 201g ebueyiy", "metadata": {"headings": [{"headings_0": {"content": "\u201aswoy/sanlamde ayy pue BuAjnsel au} ay} O} UO|IodsuyT Sal JO ay] AyAIDY sjieyep 014 20|q 201g ebueyiy", "page": 21, "level": 1}}, {"headings_1": {"content": "uoNeIojje Bulnp u! Asewlid 10} (5) \u2018Ajeuonouny nie uoNDn.ASU0) IZ89punJey uompn.sU0) !zuweAg\u0131y eon LODN.NSUOI S/d", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "au\\} ex!UeMy 8 e e", "metadata": {"headings": [{"headings_0": {"content": "\u201aswoy/sanlamde ayy pue BuAjnsel au} ay} O} UO|IodsuyT Sal JO ay] AyAIDY sjieyep 014 20|q 201g ebueyiy", "page": 21, "level": 1}}, {"headings_1": {"content": "uoNeIojje Bulnp u! Asewlid 10} (5) \u2018Ajeuonouny nie uoNDn.ASU0) IZ89punJey uompn.sU0) !zuweAg\u0131y eon LODN.NSUOI S/d", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bununosoy pasiApe saurljepin6 PLISIG JO Bununosoy PesiApe J0}DCIUOD paidwes USIXS *PeAsesqo", "metadata": {"headings": [{"headings_0": {"content": "Bununosoy pasiApe saurljepin6 PLISIG JO Bununosoy PesiApe J0}DCIUOD paidwes USIXS *PeAsesqo", "page": 21, "level": 1}}, {"headings_1": {"content": "\u201aswoy/sanlamde ayy pue BuAjnsel au} ay} O} UO|IodsuyT Sal JO ay] AyAIDY sjieyep 014 20|q 201g ebueyiy", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "S/d \u2014", "metadata": {"headings": [{"headings_0": {"content": "S/d \u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "Bununosoy pasiApe saurljepin6 PLISIG JO Bununosoy PesiApe J0}DCIUOD paidwes USIXS *PeAsesqo", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Dbulpun, \"Suipuny \n4 \\| \\| \\| Jopun JO \u2018pne MAalAcY \u20ac", "metadata": {"headings": [{"headings_0": {"content": "S/d \u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "Bununosoy pasiApe saurljepin6 PLISIG JO Bununosoy PesiApe J0}DCIUOD paidwes USIXS *PeAsesqo", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 21, "level": 1}}, {"headings_1": {"content": "S/d \u2014", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "WON SUL INO", "metadata": {"headings": [{"headings_0": {"content": "WON SUL INO", "page": 21, "level": 3}}, {"headings_1": {"content": "| |", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Sul pue \"ON u T \nc 1 1 1 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "WON SUL INO", "page": 21, "level": 3}}, {"headings_1": {"content": "| |", "page": 21, "level": 1}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "fev", "metadata": {"headings": [{"headings_0": {"content": "fev", "page": 21, "level": 3}}, {"headings_1": {"content": "WON SUL INO", "page": 21, "level": 3}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(q", "metadata": {"headings": [{"headings_0": {"content": "(q", "page": 21, "level": 2}}, {"headings_1": {"content": "fev", "page": 21, "level": 3}}], "page": 21, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. \\| Activity \\| Total \n\\| Pictorial Evidence \\| Summary of Audit \n\\| \n\\| \\| exp 9 a \\| \n\\| \\| details \\| expenditure \\| \nfindings (Time, \\| conclusion \\|", "metadata": {"headings": [{"headings_0": {"content": "(q", "page": 21, "level": 2}}, {"headings_1": {"content": "fev", "page": 21, "level": 3}}, [{"headings_0": {"content": "(q", "page": 21, "level": 2}}, {"headings_1": {"content": "fev", "page": 21, "level": 3}}], [{"headings_0": {"content": "(q", "page": 21, "level": 2}}, {"headings_1": {"content": "fev", "page": 21, "level": 3}}], [{"headings_0": {"content": "(q", "page": 21, "level": 2}}, {"headings_1": {"content": "fev", "page": 21, "level": 3}}], [{"headings_0": {"content": "(q", "page": 21, "level": 2}}, {"headings_1": {"content": "fev", "page": 21, "level": 3}}], [{"headings_0": {"content": "(q", "page": 21, "level": 2}}, {"headings_1": {"content": "fev", "page": 21, "level": 3}}]], "page": 22, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| | \u201a (UGX) ' |", "metadata": {"headings": [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], "page": 22, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\| Quality, \\| \\| \\| \nQuantity, Cost \\| \\| i ' \\| and \\| \ni \\| Functionality) \n\\| \n4 Construction of 32,736,622 \\| \n\\| 5-Stance VIP \\| \nFully implemented \\| completed and fully \\| \nRe \nLined Pit \\| Ss] functional \n\\| \n\\| Latrine at \\} aS \ni \n\\| \nKitonzi P/S \n\\| een i \ni \n5 \\| Construction of 33,096,050 \\| I ae) \nFully implemented \\| completed \\| \n\\| \n\\| 5-Stance VIP I and fully \\| \\| \n\\} \n\\| i Lined Pit \\\\ AN functional \n\\| \n\u2014-.. \ni \\| \\| es \ni \\| Latrine at v \ni j ib \n\\| Kifumbira P/S \\| \\\\ \n\\| \nL\\_ neuen on re cites \na nn i \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in. \n............ District/MC/City with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nMubende District budgeted and received UGX.3,404,006,069 budgeted (100%) to implement the following activities. \nSN Category Activity Planned Actual quantity quantity 1 Capital Development (micro Installation of irrigation 37 30 scale irrigation equipment) equipment \nAwareness of political leaders 6 6 Procurement monitoring and 4 4 supervision of irrigation \nequipment installation. \nAwareness of farmers 160 160 Conducting farm visits 80 80 \n2 Complementary services Farmer field visits \n160 160 Setting up demo farms 8 8 \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \noe Audit further noted that out of the co-payment funds collected of UGX. 226,245,327 had been transferred to TSA account \nA review of 30 procurements for contracts worth UGX. 842,285,464 revealed that oe \nthe district complied with the selection criteria for the lowest priced technically responsive bid. \n4.4.2 improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}, [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}], [{"headings_0": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, {"headings_1": {"content": "(q", "page": 21, "level": 2}}]], "page": 22, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "a) Planning", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 23, "level": 2}}, {"headings_1": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}], "page": 23, "document_name": "Mubende 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: o \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \nThe district cannot use the micro-scale irrigation capital development grant for oe \nprocurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \noe The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 23, "level": 2}}, {"headings_1": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}, [{"headings_0": {"content": "a) Planning", "page": 23, "level": 2}}, {"headings_1": {"content": "| | \u201a (UGX) ' |", "page": 22, "level": 6}}]], "page": 23, "document_name": "Mubende 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": 23, "level": 2}}], "page": 23, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I noted that the District allocated 87% to capital development instead of the required while Complementary services was over allocated 13% as shown in the table below. \n\\| Main Expenditure \\| Threshold as per Actual percentage Approved budget \\| \u201cVariance Audit \n\\| Items the guidelines (budget) (UGX) remark \nFailure to budget according to the set thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended program objectives. \nThe Accounting Officer stated that the Micro-scale irrigation grant was a development grant under project model, and the expenditure lines in the grant guidelines for complementary activities were for recurrent expenditure. \nAs such, the Program Budgeting system and IFMS cannot recognize them as such. However, the complementary activities fall under investment servicing and monitoring expenses where the funds were budgeted for and spent \nRecommendation \nI advised the Accounting Officer to ensure that allocation of funds for capital development and complementary activities is based on the program expenditure", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 23, "level": 2}}, [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 23, "level": 2}}], [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 23, "level": 2}}], [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 23, "level": 2}}], [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 23, "level": 2}}], [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 23, "level": 2}}], [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 23, "level": 2}}]], "page": 23, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 24, "level": 8}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}], "page": 24, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "b) performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 24, "level": 8}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}], "page": 24, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], "page": 24, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e The District budgeted and received UGX. 3,404,006,069 budgeted (100%). Out of the funds received UGX. 2,924,002,351 was spent on capital developments while UGX. 480,003,718 (14%) on complementary activities. \ne Out of the total program receipts of UGX. 3,404,006,069 UGX. 1,867,613,291 (55%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 1,536,392,778(45%). Details are in the table below; \nRevised Warrants/ Total Variance % of under budget (UGX) Release (UGX) expenditure \nabsorption \n(as \nper \npayment file) JAC CCC\u2018 =H) \u2014\\_\\|(D/B)\\*100 g51ooisi7\\{ \\| 851,001,517 610,447,408 222,951,700 387,495,708 63.48 Quarter 851,001,517 1,220,894,817 280,901,298 \nthree 939,993,519 76.99 Quarter Four 851,001,517 1,572,663,844 1,363,760,293 \n208,903,551 \n13.28 Total 3,404, 006,069 3,404,006,069 1,867,613,291 1,536,392,778 \nAs a result key program activities such as supply of (07) irrigation equipment was not implemented and negatively impacts on the attainment of the program targets. In under of released funds of", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}, [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}]], "page": 24, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4.4.3 Micro \nParagraph 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; \nFarmer awareness raising will be based on a communication strategy and user- o \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. o \nFarmer's co-funding are budgeted, managed and accounted for using Government systems. \no The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \noe The supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period e \nand offers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following observations; \nFive (05) planned irrigation equipment had not been Supplied and installed. \noe \nAs a result of the shortcomings, there was poor implementation of the program during the financial year under review negatively impacting the purpose for which the funds were disbursed. \nThe Accounting Officer stated that the delayed installations were for farmers who paid co-funding late implying late commencement of installations by the equipment suppliers. These sites however, have been completed, being used by farmers and ready for payment. \nRecommendation \nI advised the Accounting Officer to encourage the interested farmers to pay their co- payment funds timely for timely installation. \n4.4.4 Inspection for service delivery for Micro scale irrigation projects", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}, [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}], [{"headings_0": {"content": "following;", "page": 24, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 24, "level": 8}}]], "page": 25, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 25, "level": 2}}, {"headings_1": {"content": "following;", "page": 24, "level": 2}}], "page": 25, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "By the time of audit, the entity had installed 30 irrigation equipment on various farms. I carried out inspections on 22/11/2023 on a sample of 10 sites 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 as detailed in Appendix 7 \nThe Accounting Officer indicated that contracts were awarded above the estimated costs due to unforeseen circumstances like inflation which rendered the budgeted estimates unrealistic in terms of actual implementation.", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 25, "level": 2}}, {"headings_1": {"content": "following;", "page": 24, "level": 2}}, [{"headings_0": {"content": "in", "page": 25, "level": 2}}, {"headings_1": {"content": "following;", "page": 24, "level": 2}}]], "page": 25, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "in", "page": 25, "level": 2}}], "page": 26, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that on initiation of procurement process, the necessary evaluations are done and the reserve prices are empirically", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "in", "page": 25, "level": 2}}], "page": 26, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "determined.", "metadata": {"headings": [{"headings_0": {"content": "determined.", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 26, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.5.5 Low recovery of Youth Livelihood Funds and UWEP funds \nI noted that Mubende district received YLP funds worth UGX. 1,071,194,303 from the FY 2014/15 and UGX. 617,693,000 UWEP in 2017/18. \nBy the time of audit, the district had not recovered all the funds details in the table below; \nSN Funds Amount Amount Amount RecoveryYoage received recovered outstanding \n1 YLP 1,071,194,303 189,271,250 881,923,053 18% 2 UWEP 617,693,000 104,010,800 513,682,200 17% Total 1,688,887,303 293,282,050 1,395,605,253 17.4% \nThe Accounting Officer concurred that the district received 1,071,194,303 under YLP since FY 2014/2015 to date and has recovered 189,271,250 and 617,693,000 under UWEP and recovered 104,010,800 because of the COVID 19 Lockdown and Ebola outbreak that stopped everything and recovery funds couldn\u2019t be done during that", "metadata": {"headings": [{"headings_0": {"content": "determined.", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "determined.", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "determined.", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 26, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 26, "level": 8}}, {"headings_1": {"content": "determined.", "page": 26, "level": 1}}], "page": 26, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to budget for operation costs for the staff to follow up and recover funds that were given to the youth and women groups.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 26, "level": 8}}, {"headings_1": {"content": "determined.", "page": 26, "level": 1}}], "page": 26, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4.5.6 Management of Uganda Road Fund \nUganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired I noted the \nFailure to receive all budgeted funds negatively affected implementation of planned activities majorly relating to routine manual maintenance. \nThe Accounting Officer stated that the funds are released quarterly with a release letter that specifically spells out the amount of funds released and does not give room to follow up of the unreleased funds as per the releases letter dated 17\" April 2023 REF: URF/FIN/REL/DUCAR /004/22-23", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 26, "level": 8}}, {"headings_1": {"content": "determined.", "page": 26, "level": 1}}, [{"headings_0": {"content": "period.", "page": 26, "level": 8}}, {"headings_1": {"content": "determined.", "page": 26, "level": 1}}], [{"headings_0": {"content": "period.", "page": 26, "level": 8}}, {"headings_1": {"content": "determined.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "period.", "page": 26, "level": 8}}], "page": 27, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to roll over the unimplemented activities to the subsequent period. \n4.5.6.2 Utilization of received funds \nRegulation 18 (3) of Local Government Financial Accounting and Regulations, 2007 states that the budget estimates shall be based on the objectives to be achieved for the financial year and during implementation efforts shall be made to achieve the agreed Objectives or targets, as the Programme of the District. \nI noted that UGX. 1,146,981,885 out of UGX.1,606,118,360 received, was transferred to other government units and the balance of UGX. 459,136,475 was spent by the district on routine mechanized and routine manual road maintenance. \n4.5.6.3 Accountability of expenditure \nRegulation 42 of Local Government Financial Accounting and Regulations, 2007 states that all disbursements of public money shall be properly vouched on payment vouchers prescribed in the Accounting Manual or issued by the minister. \nHowever, expenditure vouchers for UGX. 459,136,475 spent by the district were not availed for audit review. \nThe Accounting Officer stated that, the payment vouchers were taken by IGG for some investigations.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "period.", "page": 26, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "period.", "page": 26, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "period.", "page": 26, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "period.", "page": 26, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "period.", "page": 26, "level": 8}}]], "page": 27, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to avail the payment vouchers for audit review. \n4.5.6.4 Inspection of Uganda Road Fund activities \nInspections were carried out on the 12\u2122 October 2023 to verify the extent of achievement of planned activities on a sample of three roads, under routine mechanized maintenance as shown in the table below. \nRoad Planned Activities \\| Picture", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Observations", "metadata": {"headings": [{"headings_0": {"content": "| Observations", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "v Bush e \n: \nRoutine e De- silting of culverts Mechanize e De- silting of channels d \ne Bush clearing Maintenan Cut and \n\\|. remove trees \nzu v De: silting of J \nu culverts done . \nmentee A Y\u201c De- silting of oe channels done oe e Removal of termites \nv Bush clearing (Kazigwe- \\| \\| Kampanzi) \\* f \\| \nPatching . of eroded \ndone \n5.3KM Sections \nv Cut and remove \\| \ntrees done \n\u00a5 Removal of \ntermites done \nv Patching of eroded Sections done Routine e Establishment of road yt teste; v Establishment of \u00ab \nMechanize alignment EN Se eae or ae road alignment Bush clearing = done e \nMaintenan e Cut and remove trees \nv Bush clearing \nce e Opening of \ndone", "metadata": {"headings": [{"headings_0": {"content": "| Observations", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "| Observations", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Observations", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Observations", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Observations", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Observations", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Observations", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Observations", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Kitenga-", "metadata": {"headings": [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}], "page": 28, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Lulongo) \\|, provision of fill \n4 \u201cCut and remove 3 trees done materials . \n12KM \ne Road widening \n\u00a5 Provision of fill \nmaterials done \nv\u00a5 Road widening done \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mubende District Local Government. \nAUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are \nconsidered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}, [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}], [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}], [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}], [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}], [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}], [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}], [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}], [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}], [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}], [{"headings_0": {"content": "(Kitenga-", "page": 28, "level": 3}}, {"headings_1": {"content": "| Observations", "page": 27, "level": 1}}]], "page": 28, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "(Kitenga-", "page": 28, "level": 3}}], "page": 30, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "It 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.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 1}}, {"headings_1": {"content": "(Kitenga-", "page": 28, "level": 3}}], "page": 30, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], "page": 32, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer that the matter would be brought to the attention of MoFPED. \n4.6.6.3 Disbursement 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. \nTI noted that the 10 sampled PDM SACCOs had not disbursed any amount out of the PRF received of UGX. 7,900,000,000 leaving the whole of it undisbursed. \nAs a result, audit could therefore not do procedures in line with irregularities for PR loan disbursement. \nThe failure to disburse Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer explained that this was due to the late release of funds by the Ministry and system challenges that hindered the loan approval process.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 1}}]], "page": 32, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure timely follow-up with relevant authorities is done so that budgeted funds are accessed in time for timely achievement of programme activities. \n4.6.6.4 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, \nOfficer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA 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 internal control systems. \nThe 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 PDM 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; \nGovernance Observations Management response Structure \nParish \nI reviewed the operations of the PDC in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 32, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 33, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted \nCommittees (PDC) the following; \nThe Accounting Officer All the 10 sampled PDCs for the explained that training of 10 sampled SACCOS held only 1 PDCs was work in quarterly meeting. \nprogress and requires Parish priorities and action plans resources to support the for the FY 2022/2023 were not higher local government prepared by all the 10 sampled ToTs and members of the PDCs. Sub-county technical All the 10 sampled PDCs prepared planning committees train Only One (1) quarterly the PDCs and enable See details \nformed before operations of SACCOs receive funds are the Vetting committees, supervisory committees, \nloans committees and SACCO Boards \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, while failure to have a functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "Development", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Development", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 33, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], "page": 34, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the PDM Secretariat for adequate financing of PDC trainings and operations and to organise more trainings on the roles and importance of these committees in the implementation of PDM and also request some facilitation to motivate the committee members. \n4.6.6.5 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires SACCOs to be licensed under Microfinance Institutions mona \nthin wy \nI made the following observations; \nSN Nature of Observations \nManagement registration \nresponse \nLicensing of PDM All the 10 sampled PDM SACCOs were not The Accounting Officer SACCOs Under the licensed to take on the business of lending explained \nthat, Microfinance \nunder Microfinance Institutions money although PDM SACCOs Institutions Money lenders act as detailed in Appendix 11. \nare classified as Tier 4 Lenders Act Micro-finance Institutions \nthat should not carry on the business of provision of financial services as it may fail to enforce recoveries, they are fully capitalized \nby government \nand recoveries will be made through group \nIrregularities in registration of Enterprise Groups could lead to loss of PRF due to; funding illegitimate, Enterprises. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nRecommendation \nI advised the Accounting Officer to engage PDM Secretariat the issue of licensing and also to ensure that enterprise groups have evidence of registration with the Sub- County Community Development Officers before qualification for funding. \n4.6.6.6 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users t handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of sf June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth oe", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}]], "page": 34, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2023. accessed in time for timely", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], "page": 37, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "achievement of program activities. \nI further noted that all the \napproved loans were disbursed to the beneficiaries in the \nfinancial year 2023/2024 due to the delayed PRF release as detailed in appendix 14. \nThe Accounting Officer explained that, the processes were slow due to the lack of \nfacilitation for the PDM SACCO \nleaders responsible for the loan disbursement operations. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing \nPRF. \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}]], "page": 37, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Policy for e All the 20 PRF beneficiaries To engage the PDM Secretariat for Farming Enterprises who carried out farming further guidance. \nenterprises in the 10 sampled \nPDM SACCOs did not obtain", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], "page": 37, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "agricultural insurance policies from UAIS as detailed in \nappendix 15. \nThe Accounting Officer \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}]], "page": 37, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Registration \nof Paragraph 2.6.2 of the Users To ensure that enterprise groups Enterprise Groups as Handbook for the Parish have evidence of registration with CBOs. \nRevolving Fund (PRF) Under the Sub-County Community PDM Pillar 3 - Financial Development Officers before Inclusion October 2022 qualification to receive funding provides that the PDM \nEnterprise Groups shall be \nregistered by the Community \nDevelopment Officers at the \nSub-County, as a Community \nBased Organization. A copy of \nthe certificate of Registration of \nthe Enterprise Group (together \nwith details of the members of \nthe Group) shall be sent to the \nChairperson of the PDM SACCO \nand to the DCO.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], "page": 38, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "I noted that 20 out of 165 Enterprise groups in the sampled 10 PDM SACCOs were not registered by the Community Development Officers at the Sub-County as Community \nBased Organizations (CBOs) as shown in Appendix 16. \nThe Accounting Officer explained that, the formation of Enterprise Groups is a long process which requires collection of data of members in such groups and it is most of the times hindered by the network problem. \nFailure to register Enterprise groups may lead to extending loans to members of non- existent enterprise groups hence loss of funds due to failure to recover loans. \na) Confirmation of PRF Loan Disbursements to Households \nI noted that all beneficiaries from the 10 sampled SACCOs did not access their requested loans from the enterprises in the financial year under audit. \nAudit could therefore not do procedures in line with irregularities for PRF loan disbursement. \nThe Accounting Officer explained that this was due to the late release of funds by the Ministry and system challenges that hindered the loan approval process. \nRecommendation \nI advised the Accounting Officer to engage MICT on the system challenges. I informed the Accounting Officer that the matter of late release would be brought to the attention of PS/ST. \nb) Physical Inspection of Household Project Implementation \nI noted that by the end of June 2023, there were no projects existing in the 10 sampled PDM SACCOs because PRF loans had not been disbursed to the beneficiaries. \nFailed implementation of the project undermines the intended achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Development", "page": 33, "level": 3}}]], "page": 38, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 39, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this was due to the late release of funds by the Ministry and system challenges that hindered the loan approval process. \nRecommendation \nI advised the Accounting Officer to ensure implementation of the program in the subsequent period.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 39, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "i,", "metadata": {"headings": [{"headings_0": {"content": "i,", "page": 39, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 39, "level": 2}}], "page": 39, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "i,", "page": 39, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 39, "level": 2}}, [{"headings_0": {"content": "i,", "page": 39, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 39, "level": 2}}]], "page": 39, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 2}}, {"headings_1": {"content": "i,", "page": 39, "level": 1}}], "page": 40, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix1: Performance of Local Revenue. \nNo Source Approved Actual Variance (UGX) Reasons for \n\u201c under/over \\| \nbudget(UGX) \nCollections collection \\| \\| \nTax Revenues \\| . sets", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 2}}, {"headings_1": {"content": "i,", "page": 39, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 40, "level": 2}}, {"headings_1": {"content": "i,", "page": 39, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 2}}, {"headings_1": {"content": "i,", "page": 39, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 2}}, {"headings_1": {"content": "i,", "page": 39, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 2}}, {"headings_1": {"content": "i,", "page": 39, "level": 1}}]], "page": 40, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| 120,000,000 119,847,800", "metadata": {"headings": [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], "page": 40, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "152,200 This was due to the outbreak of Local Services Tax \nEbola in the second quarter of the \nfinancial year. \n\\_ \n\\_ \n. \n: \n7 \nKo 149,252,60 747,400 \nlandfees \\_\\_\\_\\_\\_\\_\\_\\_\\_150,000,000 - u \n\u00b0 \nBusiness Licenses 108,000,000 \\_\\_107,693,950\\_\\_\\_ 306,050 \\| \\_\\_ \nOther tax revenues \\\\\\_\\_\\_2,000,000 \\| \\_\\_\\_1,083,000 \\| \n917,000 \n\\_ \nNon-Tax Revenues \n\\_ \nOther Property income \\| \n. = \n\\\\ \nDividends \\| \\| \\| \nRent 6,975,000 \\| 29,229,500 -22,254,500 \n- \n\\| \\| \\_\\_\\_ \n\\_ \n\\_ . \nOther property income \n\\_(disposal of assets) DE ee . \n\\_\\_ \n. Sale of goods and \nservices \nBR \\| \nAdministrative feesand \\| 236,326,350 \\| 234,607,050 \\| \n1,719,300 \\| \\| \\| \n\\| \nlicenses \\_ \nCourt fines and Penalties \n\\| \n\\_ \n\\| \nOther fines and Penalties \\| \n\\| \n\\_ \\| \\| 99,816,572 135,183,428 Miscellaneous Revenue 235,000,000 \n\\| 858,301,350 741,530,472 \\_\\_\\_116,770,878 \\_ \nTotal Revenue \n. \nAppendix2: Utilization of GOU warrants \nWarrants (UGX) Utilization Variance (UGX) ne Programme \nHuman Capital Management 20,825,391,776 21,924,564,607 -1,099,172,831 105% \nGovernance & Security 2,331,123,952 2,351,113,003 10,949 100% \nCommunity mobilization & mind-set \nchange 509,054,714 507,085,670 1,969,044 100% \nAgro-industrialisation 5,563,723,815 3,879,873,125 1,683,850,690 70% \nDigital Transformation 5,479,794 5,472,284 7,510 100% \\| \\| \n\\| \nDevelopment plan implementation 4,264,325,423 2,413,899,455 1,850,425,968 57% \nIntegrated Transport infrastructure and 1,931,747,847 \nService 4 931,734,589 13,258 \\| \n100% \nManufacturing 9,213,000 9,212,429 571 100% \nMineral Development 2,300,000 2,300,000 0 100% \\| \n1 \n[ \nNatural Resource, Environment, - \n1,773,172,179 1,773,087,301 84,878 100% : \\| Climate change \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}, [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}], [{"headings_0": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 2}}]], "page": 40, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\"SOmApe", "metadata": {"headings": [{"headings_0": {"content": "\"SOmApe", "page": 41, "level": 5}}, {"headings_1": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "8E", "metadata": {"headings": [{"headings_0": {"content": "\"SOmApe", "page": 41, "level": 5}}, {"headings_1": {"content": "| 120,000,000 119,847,800", "page": 40, "level": 1}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "jo", "metadata": {"headings": [{"headings_0": {"content": "jo", "page": 41, "level": 1}}, {"headings_1": {"content": "\"SOmApe", "page": 41, "level": 5}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "voreruswajdun", "metadata": {"headings": [{"headings_0": {"content": "voreruswajdun", "page": 41, "level": 4}}, {"headings_1": {"content": "jo", "page": 41, "level": 1}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "a BEEOTTPBLOD", "metadata": {"headings": [{"headings_0": {"content": "voreruswajdun", "page": 41, "level": 4}}, {"headings_1": {"content": "jo", "page": 41, "level": 1}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "euojiod )40}e91pUul ainseap) aq s\u0131aqwnu ejuaziad bo Jaquinu 3337d\u0131wos Jo equazsad 3737", "metadata": {"headings": [{"headings_0": {"content": "euojiod )40}e91pUul ainseap) aq s\u0131aqwnu ejuaziad bo Jaquinu 3337d\u0131wos Jo equazsad 3737", "page": 41, "level": 1}}, {"headings_1": {"content": "voreruswajdun", "page": 41, "level": 4}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Jo Jo. ayonsuod Jo aouels Sule] apn.\u0131suo", "metadata": {"headings": [{"headings_0": {"content": "euojiod )40}e91pUul ainseap) aq s\u0131aqwnu ejuaziad bo Jaquinu 3337d\u0131wos Jo equazsad 3737", "page": 41, "level": 1}}, {"headings_1": {"content": "voreruswajdun", "page": 41, "level": 4}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kay Sau (s ( :3J0N SIdH Pno3 Jo 26 p ob d\u0131wu1o9 p", "metadata": {"headings": [{"headings_0": {"content": "Kay Sau (s ( :3J0N SIdH Pno3 Jo 26 p ob d\u0131wu1o9 p", "page": 41, "level": 1}}, {"headings_1": {"content": "euojiod )40}e91pUul ainseap) aq s\u0131aqwnu ejuaziad bo Jaquinu 3337d\u0131wos Jo equazsad 3737", "page": 41, "level": 1}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Jequinn sqlun 4jeys sasnoy p saquinn g\\|eouels Yd p", "metadata": {"headings": [{"headings_0": {"content": "Kay Sau (s ( :3J0N SIdH Pno3 Jo 26 p ob d\u0131wu1o9 p", "page": 41, "level": 1}}, {"headings_1": {"content": "euojiod )40}e91pUul ainseap) aq s\u0131aqwnu ejuaziad bo Jaquinu 3337d\u0131wos Jo equazsad 3737", "page": 41, "level": 1}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pue", "metadata": {"headings": [{"headings_0": {"content": "Pue", "page": 41, "level": 2}}, {"headings_1": {"content": "Kay Sau (s ( :3J0N SIdH Pno3 Jo 26 p ob d\u0131wu1o9 p", "page": 41, "level": 1}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Id)", "metadata": {"headings": [{"headings_0": {"content": "Id)", "page": 41, "level": 2}}, {"headings_1": {"content": "Pue", "page": 41, "level": 2}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "sjeys ye", "metadata": {"headings": [{"headings_0": {"content": "Id)", "page": 41, "level": 2}}, {"headings_1": {"content": "Pue", "page": 41, "level": 2}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Ad Ss", "metadata": {"headings": [{"headings_0": {"content": "Ad Ss", "page": 41, "level": 1}}, {"headings_1": {"content": "Id)", "page": 41, "level": 2}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Xipueday yun asnoy suey \nuoljon4\\}suo> wideyluems) \\*sjooyups uononasuoD je", "metadata": {"headings": [{"headings_0": {"content": "Ad Ss", "page": 41, "level": 1}}, {"headings_1": {"content": "Id)", "page": 41, "level": 2}}, [{"headings_0": {"content": "Ad Ss", "page": 41, "level": 1}}, {"headings_1": {"content": "Id)", "page": 41, "level": 2}}]], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2019\u20ac", "metadata": {"headings": [{"headings_0": {"content": "\u2019\u20ac", "page": 41, "level": 2}}, {"headings_1": {"content": "Ad Ss", "page": 41, "level": 1}}], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "g \nZ Ale dIA ! Jo \nJo \ngran ent lopm deve et IT UGF PDM", "metadata": {"headings": [{"headings_0": {"content": "\u2019\u20ac", "page": 41, "level": 2}}, {"headings_1": {"content": "Ad Ss", "page": 41, "level": 1}}, [{"headings_0": {"content": "\u2019\u20ac", "page": 41, "level": 2}}, {"headings_1": {"content": "Ad Ss", "page": 41, "level": 1}}]], "page": 41, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Maintenance and Fittings Fixtures, system Water school of Construction", "metadata": {"headings": [{"headings_0": {"content": "Maintenance and Fittings Fixtures, system Water school of Construction", "page": 42, "level": 1}}, {"headings_1": {"content": "\u2019\u20ac", "page": 41, "level": 2}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kabbo Upgrade to Lubimbiri Upgrade \nof sensitization Quarterly technologies. new adoption farmer as conducted Farm district carried meetings farmer installed procured equipment for Maintained ead 148.3km Schools. primary block classroom of Construction Schools. : \na farming t", "metadata": {"headings": [{"headings_0": {"content": "Maintenance and Fittings Fixtures, system Water school of Construction", "page": 42, "level": 1}}, {"headings_1": {"content": "\u2019\u20ac", "page": 41, "level": 2}}, [{"headings_0": {"content": "Maintenance and Fittings Fixtures, system Water school of Construction", "page": 42, "level": 1}}, {"headings_1": {"content": "\u2019\u20ac", "page": 41, "level": 2}}]], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 42, "level": 1}}, {"headings_1": {"content": "Maintenance and Fittings Fixtures, system Water school of Construction", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "HC assess 8", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 42, "level": 1}}, {"headings_1": {"content": "Maintenance and Fittings Fixtures, system Water school of Construction", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "farmers", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 42, "level": 1}}, {"headings_1": {"content": "iii", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": ". \nseed Hcii to wide out to and \u2019s at \nvisits fields months a", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 42, "level": 1}}, {"headings_1": {"content": "iii", "page": 42, "level": 1}}, [{"headings_0": {"content": "farmers", "page": 42, "level": 1}}, {"headings_1": {"content": "iii", "page": 42, "level": 1}}], [{"headings_0": {"content": "farmers", "page": 42, "level": 1}}, {"headings_1": {"content": "iii", "page": 42, "level": 1}}]], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Hcii to two", "metadata": {"headings": [{"headings_0": {"content": "Hcii to two", "page": 42, "level": 5}}, {"headings_1": {"content": "farmers", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Hcii to two", "page": 42, "level": 5}}, {"headings_1": {"content": "farmers", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- to of of \nof 7", "metadata": {"headings": [{"headings_0": {"content": "Hcii to two", "page": 42, "level": 5}}, {"headings_1": {"content": "farmers", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ce maintenan sources water Number d constructe schools No d constructe Wards Number d constructe Wards Number out. carried n sensitizatio times No conducted farm Number \nwas visits en ol Aspag", "metadata": {"headings": [{"headings_0": {"content": "Hcii to two", "page": 42, "level": 5}}, {"headings_1": {"content": "farmers", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "held meetings Number 2 \\ Pa 4 kilometers ember d constructe blocks cassream Number", "metadata": {"headings": [{"headings_0": {"content": "held meetings Number 2 \\ Pa 4 kilometers ember d constructe blocks cassream Number", "page": 42, "level": 1}}, {"headings_1": {"content": "Hcii to two", "page": 42, "level": 5}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "of of of of of of of af of", "metadata": {"headings": [{"headings_0": {"content": "held meetings Number 2 \\ Pa 4 kilometers ember d constructe blocks cassream Number", "page": 42, "level": 1}}, {"headings_1": {"content": "Hcii to two", "page": 42, "level": 5}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "fans ay : E \u201a . h 0 2 3", "metadata": {"headings": [{"headings_0": {"content": "fans ay : E \u201a . h 0 2 3", "page": 42, "level": 2}}, {"headings_1": {"content": "held meetings Number 2 \\ Pa 4 kilometers ember d constructe blocks cassream Number", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1. \n1 \n\u201etel. 3 4 5 6 7", "metadata": {"headings": [{"headings_0": {"content": "fans ay : E \u201a . h 0 2 3", "page": 42, "level": 2}}, {"headings_1": {"content": "held meetings Number 2 \\ Pa 4 kilometers ember d constructe blocks cassream Number", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- . - Yes Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "- . - Yes Yes Yes Yes Yes", "page": 42, "level": 1}}, {"headings_1": {"content": "fans ay : E \u201a . h 0 2 3", "page": 42, "level": 2}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "un Ye 5 \" S : S \" s Ye 5 Ye Ss Ye Ye Ss us Ss Ye 39 \n2\\|2\\| \u201a4 044 79,", "metadata": {"headings": [{"headings_0": {"content": "- . - Yes Yes Yes Yes Yes", "page": 42, "level": 1}}, {"headings_1": {"content": "fans ay : E \u201a . h 0 2 3", "page": 42, "level": 2}}, [{"headings_0": {"content": "- . - Yes Yes Yes Yes Yes", "page": 42, "level": 1}}, {"headings_1": {"content": "fans ay : E \u201a . h 0 2 3", "page": 42, "level": 2}}]], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9 \u201a06 066 04, 34 55| 3,3} \u201a00 524", "metadata": {"headings": [{"headings_0": {"content": "9 \u201a06 066 04, 34 55| 3,3} \u201a00 524", "page": 42, "level": 2}}, {"headings_1": {"content": "- . - Yes Yes Yes Yes Yes", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u201a4 044 79,", "metadata": {"headings": [{"headings_0": {"content": "\u201a4 044 79,", "page": 42, "level": 2}}, {"headings_1": {"content": "9 \u201a06 066 04, 34 55| 3,3} \u201a00 524", "page": 42, "level": 2}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "9 ,06 066 04, 3,4 55| 3,3 \u201a00 524", "metadata": {"headings": [{"headings_0": {"content": "9 ,06 066 04, 3,4 55| 3,3 \u201a00 524", "page": 42, "level": 1}}, {"headings_1": {"content": "\u201a4 044 79,", "page": 42, "level": 2}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 \u201a4 044 79,", "metadata": {"headings": [{"headings_0": {"content": "9 ,06 066 04, 3,4 55| 3,3 \u201a00 524", "page": 42, "level": 1}}, {"headings_1": {"content": "\u201a4 044 79,", "page": 42, "level": 2}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "metadata": {"headings": [{"headings_0": {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "page": 42, "level": 1}}, {"headings_1": {"content": "9 ,06 066 04, 3,4 55| 3,3 \u201a00 524", "page": 42, "level": 1}}], "page": 42, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Full Full \nNumber of y y Renovation of \nYe Qu Qu and buildings i Yes s anti ; HR anti \u2018 registry : renovated fied fied \nEmergency No of spot road culverts improvement procured \nNo of", "metadata": {"headings": [{"headings_0": {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "page": 42, "level": 1}}, {"headings_1": {"content": "9 ,06 066 04, 3,4 55| 3,3 \u201a00 524", "page": 42, "level": 1}}, [{"headings_0": {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "page": 42, "level": 1}}, {"headings_1": {"content": "9 ,06 066 04, 3,4 55| 3,3 \u201a00 524", "page": 42, "level": 1}}], [{"headings_0": {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "page": 42, "level": 1}}, {"headings_1": {"content": "9 ,06 066 04, 3,4 55| 3,3 \u201a00 524", "page": 42, "level": 1}}], [{"headings_0": {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "page": 42, "level": 1}}, {"headings_1": {"content": "9 ,06 066 04, 3,4 55| 3,3 \u201a00 524", "page": 42, "level": 1}}], [{"headings_0": {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "page": 42, "level": 1}}, {"headings_1": {"content": "9 ,06 066 04, 3,4 55| 3,3 \u201a00 524", "page": 42, "level": 1}}]], "page": 43, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "constructio", "metadata": {"headings": [{"headings_0": {"content": "constructio", "page": 43, "level": 1}}, {"headings_1": {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "page": 42, "level": 1}}], "page": 43, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Retention for n whose construction retention is being paid. DDE \nTitling of institutional No of titles land. \nphysical plan", "metadata": {"headings": [{"headings_0": {"content": "constructio", "page": 43, "level": 1}}, {"headings_1": {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "page": 42, "level": 1}}, [{"headings_0": {"content": "constructio", "page": 43, "level": 1}}, {"headings_1": {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "page": 42, "level": 1}}], [{"headings_0": {"content": "constructio", "page": 43, "level": 1}}, {"headings_1": {"content": "9 ,06 066 04, 3,4 00 9,0 \u201e13 459", "page": 42, "level": 1}}]], "page": 43, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 43, "level": 2}}, {"headings_1": {"content": "constructio", "page": 43, "level": 1}}], "page": 43, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(ikula trading center \nRetooling/per No of tools formance procured", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 43, "level": 2}}, {"headings_1": {"content": "constructio", "page": 43, "level": 1}}, [{"headings_0": {"content": "development", "page": 43, "level": 2}}, {"headings_1": {"content": "constructio", "page": 43, "level": 1}}]], "page": 43, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "improvement", "metadata": {"headings": [{"headings_0": {"content": "improvement", "page": 43, "level": 6}}, {"headings_1": {"content": "development", "page": 43, "level": 2}}], "page": 43, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DEG", "metadata": {"headings": [{"headings_0": {"content": "DEG", "page": 43, "level": 1}}, {"headings_1": {"content": "improvement", "page": 43, "level": 6}}], "page": 43, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 Service De Summary of", "metadata": {"headings": [{"headings_0": {"content": "DEG", "page": 43, "level": 1}}, {"headings_1": {"content": "improvement", "page": 43, "level": 6}}], "page": 43, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix", "metadata": {"headings": [{"headings_0": {"content": "Appendix", "page": 43, "level": 2}}, {"headings_1": {"content": "DEG", "page": 43, "level": 1}}], "page": 43, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Pictorial findings (Time, conclusion Activity details evidence Quality, Quantity, and \nCost \nFunctionalit \nThe renovation of the Fully \nS\u2014S5 \\| Kacwamango.", "metadata": {"headings": [{"headings_0": {"content": "Appendix", "page": 43, "level": 2}}, {"headings_1": {"content": "DEG", "page": 43, "level": 1}}, [{"headings_0": {"content": "Appendix", "page": 43, "level": 2}}, {"headings_1": {"content": "DEG", "page": 43, "level": 1}}]], "page": 43, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ER", "metadata": {"headings": [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], "page": 44, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n3 Routine Mechanised URF 14,202,000 23 Planned activities were Fully Maintanance (Kyakasa- \nfully implemented by implemented Kasenyi) 10KM \nthe time inspections were done. \n4 Routine Mechanised URF 11,296,000 2 Planned activities were Fully Maintanance (Kazigwe- \nse fully implemented by implemented Kampanzi) 5.3KM \n\\| the time inspections \\| were done. \n5 Routine Mechanised URF Maintanance (Kitenga- Lulongo) 12KM \n\\| \n14,627,000 \\| ye tes Planned activities were Fully zer fully implemented by implemented the time inspections \nwere done. \n[6 Physical plan DDEG 16,000,000 \\|. A The physical plan is in Fully development (Ikula \nI 5 place implemented i \ntrading - Centre) \nsa \nIL nd \\| \n\\| \nH \nic \n3 \n\\{eed \\| \n7 Procurement of 1 DDEG 10,730,929 \u2018 The Desktop, Scanner, Fully inbuilt Desktop set, \n[4 Curtains and carpets implemented . \nScanner, UPS or \neee poke were to be purchased Physical planner, office", "metadata": {"headings": [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}, [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}], [{"headings_0": {"content": "ER", "page": 44, "level": 2}}, {"headings_1": {"content": "Appendix", "page": 43, "level": 2}}]], "page": 44, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "rae", "metadata": {"headings": [{"headings_0": {"content": "rae", "page": 44, "level": 8}}, {"headings_1": {"content": "ER", "page": 44, "level": 2}}], "page": 44, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Pi Any Any", "metadata": {"headings": [{"headings_0": {"content": "Pi Any Any", "page": 47, "level": 4}}, {"headings_1": {"content": "rae", "page": 44, "level": 8}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SQUSPIAD", "metadata": {"headings": [{"headings_0": {"content": "SQUSPIAD", "page": 47, "level": 1}}, {"headings_1": {"content": "Pi Any Any", "page": 47, "level": 4}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "JEHOPIG 00", "metadata": {"headings": [{"headings_0": {"content": "JEHOPIG 00", "page": 47, "level": 1}}, {"headings_1": {"content": "SQUSPIAD", "page": 47, "level": 1}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 47, "level": 2}}, {"headings_1": {"content": "JEHOPIG 00", "page": 47, "level": 1}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2) \u00a39000/\u20ac2-22/s|dns/Tpsaqnw 000\u2019S29'zz:qunowy IZAADVW HOS) TS000/\u20ac2-22/s|dns/Tpsaqny NONIS VIAFINW HOFLIV> \u00a3\u00a3000/\u20ac2-Z2/sidns/tpsaqny VHSIONW NOISIAIC", "metadata": {"headings": [{"headings_0": {"content": "2) \u00a39000/\u20ac2-22/s|dns/Tpsaqnw 000\u2019S29'zz:qunowy IZAADVW HOS) TS000/\u20ac2-22/s|dns/Tpsaqny NONIS VIAFINW HOFLIV> \u00a3\u00a3000/\u20ac2-Z2/sidns/tpsaqny VHSIONW NOISIAIC", "page": 47, "level": 4}}, {"headings_1": {"content": "by", "page": 47, "level": 2}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "seed GL1 434 VONSLDI:UOREI07 ALT 39% 00S\u20180T6\u2018Se:qunowy IZvA1 VONALD ALT 394 000\u2019s6b\u2019ez:qunowy 153%3J ~@2/s\\dns/Tpsaqnw:soy 0/T'916\u2019Ez:Junowy OSNOTVE:ALepyouag", "metadata": {"headings": [{"headings_0": {"content": "seed GL1 434 VONSLDI:UOREI07 ALT 39% 00S\u20180T6\u2018Se:qunowy IZvA1 VONALD ALT 394 000\u2019s6b\u2019ez:qunowy 153%3J ~@2/s\\dns/Tpsaqnw:soy 0/T'916\u2019Ez:Junowy OSNOTVE:ALepyouag", "page": 47, "level": 4}}, {"headings_1": {"content": "2) \u00a39000/\u20ac2-22/s|dns/Tpsaqnw 000\u2019S29'zz:qunowy IZAADVW HOS) TS000/\u20ac2-22/s|dns/Tpsaqny NONIS VIAFINW HOFLIV> \u00a3\u00a3000/\u20ac2-Z2/sidns/tpsaqny VHSIONW NOISIAIC", "page": 47, "level": 4}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SISOW NOISIAIG HOADINTYdS 9\u20ac000/\u20ac2-22/sidns/TErsaqny VZTINNVLVa:Aepyauag", "metadata": {"headings": [{"headings_0": {"content": "seed GL1 434 VONSLDI:UOREI07 ALT 39% 00S\u20180T6\u2018Se:qunowy IZvA1 VONALD ALT 394 000\u2019s6b\u2019ez:qunowy 153%3J ~@2/s\\dns/Tpsaqnw:soy 0/T'916\u2019Ez:Junowy OSNOTVE:ALepyouag", "page": 47, "level": 4}}, {"headings_1": {"content": "2) \u00a39000/\u20ac2-22/s|dns/Tpsaqnw 000\u2019S29'zz:qunowy IZAADVW HOS) TS000/\u20ac2-22/s|dns/Tpsaqny NONIS VIAFINW HOFLIV> \u00a3\u00a3000/\u20ac2-Z2/sidns/tpsaqny VHSIONW NOISIAIC", "page": 47, "level": 4}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": ":40}79e1]uU0 SLNAWLSAANI USWIINd01g :Atenyauag JANOANNaWA SLNIWLSIANI WsWsINI01g SLINIWLSIANI uswe\u0131ndoAg 1S4M ALT 1S4M -J9Y 000\u201998T\u2019ez:qunowy", "metadata": {"headings": [{"headings_0": {"content": ":40}79e1]uU0 SLNAWLSAANI USWIINd01g :Atenyauag JANOANNaWA SLNIWLSIANI WsWsINI01g SLINIWLSIANI uswe\u0131ndoAg 1S4M ALT 1S4M -J9Y 000\u201998T\u2019ez:qunowy", "page": 47, "level": 5}}, {"headings_1": {"content": "seed GL1 434 VONSLDI:UOREI07 ALT 39% 00S\u20180T6\u2018Se:qunowy IZvA1 VONALD ALT 394 000\u2019s6b\u2019ez:qunowy 153%3J ~@2/s\\dns/Tpsaqnw:soy 0/T'916\u2019Ez:Junowy OSNOTVE:ALepyouag", "page": 47, "level": 4}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "O50010", "metadata": {"headings": [{"headings_0": {"content": "O50010", "page": 47, "level": 1}}, {"headings_1": {"content": ":40}79e1]uU0 SLNAWLSAANI USWIINd01g :Atenyauag JANOANNaWA SLNIWLSIANI WsWsINI01g SLINIWLSIANI uswe\u0131ndoAg 1S4M ALT 1S4M -J9Y 000\u201998T\u2019ez:qunowy", "page": 47, "level": 5}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AWAnsy topequos WVITIIM :4079eQU05 :Alemyauog : :41039e.Qu05 !Arep\u0131yauag 10Pe4uo9 SLNIWLSIANI qWsWsINI01g VIVIVXISVN qWsWsINI01g LNg:uene.07 VWOONaVNYY", "metadata": {"headings": [{"headings_0": {"content": "AWAnsy topequos WVITIIM :4079eQU05 :Alemyauog : :41039e.Qu05 !Arep\u0131yauag 10Pe4uo9 SLNIWLSIANI qWsWsINI01g VIVIVXISVN qWsWsINI01g LNg:uene.07 VWOONaVNYY", "page": 47, "level": 5}}, {"headings_1": {"content": "O50010", "page": 47, "level": 1}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AIl3d uones07 SaTaVHO :uones07 2S000/\u20acz :uoye9o] :4039e3U05 aal\u0131wr\u0131 Hvuvs", "metadata": {"headings": [{"headings_0": {"content": "AIl3d uones07 SaTaVHO :uones07 2S000/\u20acz :uoye9o] :4039e3U05 aal\u0131wr\u0131 Hvuvs", "page": 47, "level": 1}}, {"headings_1": {"content": "AWAnsy topequos WVITIIM :4079eQU05 :Alemyauog : :41039e.Qu05 !Arep\u0131yauag 10Pe4uo9 SLNIWLSIANI qWsWsINI01g VIVIVXISVN qWsWsINI01g LNg:uene.07 VWOONaVNYY", "page": 47, "level": 5}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "NS", "metadata": {"headings": [{"headings_0": {"content": "NS", "page": 47, "level": 1}}, {"headings_1": {"content": "AIl3d uones07 SaTaVHO :uones07 2S000/\u20acz :uoye9o] :4039e3U05 aal\u0131wr\u0131 Hvuvs", "page": 47, "level": 1}}], "page": 47, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 9: Contract prices exceeding reserve prices.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Contract prices exceeding reserve prices.", "page": 48, "level": 2}}, {"headings_1": {"content": "NS", "page": 47, "level": 1}}], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Contract \nPrice Amount Variance Audit remarks Project Reserve \\_\\| \nConstruction of \na 2-unit staff \nhouse and a 2- \nThe Contract Amount is stance VIP \nlatrine at \nKabyuma P/S 120,225,797 \nConstruction of \na 2 classroom \nblock at", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Contract prices exceeding reserve prices.", "page": 48, "level": 2}}, {"headings_1": {"content": "NS", "page": 47, "level": 1}}, [{"headings_0": {"content": "Appendix 9: Contract prices exceeding reserve prices.", "page": 48, "level": 2}}, {"headings_1": {"content": "NS", "page": 47, "level": 1}}]], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Senkulu_p/s", "metadata": {"headings": [{"headings_0": {"content": "Senkulu_p/s", "page": 48, "level": 1}}, {"headings_1": {"content": "Appendix 9: Contract prices exceeding reserve prices.", "page": 48, "level": 2}}], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "86,968,646", "metadata": {"headings": [{"headings_0": {"content": "86,968,646", "page": 48, "level": 1}}, {"headings_1": {"content": "Senkulu_p/s", "page": 48, "level": 1}}], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Construction of \na 2 classroom \nmore than the requisition 133,089,875 -12,864,078 amount \nThe Contract Amount is more than the requisition 89,915,410 -2,946,764 amount \nThe Contract Amount is more than the requisition block at", "metadata": {"headings": [{"headings_0": {"content": "86,968,646", "page": 48, "level": 1}}, {"headings_1": {"content": "Senkulu_p/s", "page": 48, "level": 1}}, [{"headings_0": {"content": "86,968,646", "page": 48, "level": 1}}, {"headings_1": {"content": "Senkulu_p/s", "page": 48, "level": 1}}]], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kafundezi p/s 87,884,585 | L |", "metadata": {"headings": [{"headings_0": {"content": "Kafundezi p/s 87,884,585 | L |", "page": 48, "level": 1}}, {"headings_1": {"content": "86,968,646", "page": 48, "level": 1}}], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "93,363,854 -5,479,269 amount Construction of \nThe Contract Amount is a 2 classroom \nblock at \nKiwumulo p/s 86,968,646 \nConstruction of \na 2 classroom \nblock at", "metadata": {"headings": [{"headings_0": {"content": "Kafundezi p/s 87,884,585 | L |", "page": 48, "level": 1}}, {"headings_1": {"content": "86,968,646", "page": 48, "level": 1}}], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kashenyi p/ 87,149,186", "metadata": {"headings": [{"headings_0": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}, {"headings_1": {"content": "Kafundezi p/s 87,884,585 | L |", "page": 48, "level": 1}}], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Construction of a 5-stance lined \nmore than the requisition 88,037,440 -1,068,794 amount \nThe Contract Amount is more than the requisition 94,803,993 -7,654,807 amount \nThe Contract Amount is more than the requisition pit latrine at \nMaaya p/s 32,355,010 -31,939,472 \n34,280,770 -1,925,760 amount TOTAL 501,551,870 533,491,342 \nAppendix 10: Delayed release of Funds to PDM SACCOs. \npaid the Amount paid on the date \nRemarks r SN \nDate of release No. of PDM SACCOs \non \ndate \n650,000,000 Qi release 26 \n01/02/2023 \n125,000,000 Qi release 5 \n20/06/2023 \n175,000,000 Q1 release \\| \n7 \n22/06/2023 39 975,000,000 Q1 release 11/10/2022 \n75,000,000 \\| Qi release \n3 \n06/10/2022 2 50,000,000 Qi release 07/10/2022 37 925,000,000 Q2 release 19/04/2023 \\| 775,000,000 Q2 release 25/04/2023 31 Q2 release \\| 250,000,000 \n10", "metadata": {"headings": [{"headings_0": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}, {"headings_1": {"content": "Kafundezi p/s 87,884,585 | L |", "page": 48, "level": 1}}, [{"headings_0": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}, {"headings_1": {"content": "Kafundezi p/s 87,884,585 | L |", "page": 48, "level": 1}}], [{"headings_0": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}, {"headings_1": {"content": "Kafundezi p/s 87,884,585 | L |", "page": 48, "level": 1}}], [{"headings_0": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}, {"headings_1": {"content": "Kafundezi p/s 87,884,585 | L |", "page": 48, "level": 1}}], [{"headings_0": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}, {"headings_1": {"content": "Kafundezi p/s 87,884,585 | L |", "page": 48, "level": 1}}], [{"headings_0": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}, {"headings_1": {"content": "Kafundezi p/s 87,884,585 | L |", "page": 48, "level": 1}}], [{"headings_0": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}, {"headings_1": {"content": "Kafundezi p/s 87,884,585 | L |", "page": 48, "level": 1}}]], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "metadata": {"headings": [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "22/06/2023 10 250,000,000 Q3 release \\| I 29/06/2023 \n\\| 1,350,000,000 Q4 release 54 \n29/06/2023 \nrelease \npment Committees (PDC Does the membership \nDid the Did the Were How much Remarks of the Parish \nPDC PDC quarterly funding was Development \nprepare prepare performance received for the committee (PDC) parish parish reports PDC activities? include those \npriorities 5 year prepared? stipulated in the", "metadata": {"headings": [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}, [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}]], "page": 48, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "and plan as guidelines? action stipulat plans for ed (Includes LC II \nthe FY Annex Chairperson, Parish 2022/20 2 Chief, Parish \n23 as per structu Chairperson of the \nAnnex 1 re of women Council, format of the Parish Chairperson of parish parish the youth Council, \nprio rities plan of Parish Chairperson of \nof the the persons with Governan Govern Disability Council, ce and ance Chairperson of the Administ and ruling Party at the \nration Admini Parish, and pillar stration Chairperson of older operation pillar persons executive al operati committee the parish \nmanual, onal or ward elected Feb. manual under sec. 25(4) of 2022? \u201aFeb. the National Council \n2022? for older Persons Act, \n2013) \nKalama Butologo \nYes 250,000 per Quarter 3 19/01/2023 Quarter report Kabulamuliro Madudu \nYes 250,000 per Quarter 3 Pdm Sacco \n22/01/2023 Quarter report 3 Butuuti Kasambya Pdm Yes No No Yes 250,000 per Quarter 3 Sacco 17/02/2023 Quarter report 4 Muyinayina Kasambya Yes No No Yes 250,000 per Quarter 3 Pdm Sacco \n17/01/2023 Quarter report 5 Kasambya Kasambya T/c Yes No No Yes 250,000 per Quarter 3 Pdm Sacco \n25/01/2023 Quarter report 6 Kasolokamponye Yes No No Yes 250,000 per Quarter 3 Kiruuma Pdm Sacco \n24/02/2023 Quarter report 7 Lubona Ward Kasambya Yes No No Yes 250,000 per Quarter 3 T/c Pdm Sacco \n20/01/2023 Quarter report 8 Kasambya Madudu Pdm Yes No No Yes 250,000 per Quarter 3 Sacco 02/02/2023 report Kiteera Nabingoola Pdm Yes No No Yes \nQuarter 3 Sacco 15/02/2023 report Makuukuulu Kiruuma Yes No No Yes 250,000 per Quarter 3 Pdm Sacco \n20/02/2023 Quarter report \nAppendix 12: Functionali and non-functionali of SACCO committees and sub committees. \nVo Nam Supervisor Executive Loan Sub Production Marketing Business Finance Re te eof Committee committee sub sub Developme and m \nG DL e nd be Mu Kasa 0 Sacc Pdm T/c mbya ieee Ward na Lubo o Sacc Pdm ma Kiruu = pony okam Kasol 0 Sacc Pdm Ye russ Kasa mbya Kasa 0 Sacc Pdm mbya Nasa 5 nayin Muyi 0 Sacc Pdm mbya Kasa uti Butu 0 Sacc Pdm du Madu iO amuli Kabul o Sacc Pdm ogo Butol ma Kala", "metadata": {"headings": [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}, [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}], [{"headings_0": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}, {"headings_1": {"content": "Kashenyi p/ 87,149,186", "page": 48, "level": 1}}]], "page": 49, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 3}}, {"headings_1": {"content": "L 29/06/2023 68 1,700,000,000 Q3 release", "page": 48, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Oper", "metadata": {"headings": [{"headings_0": {"content": "Oper", "page": 50, "level": 4}}, {"headings_1": {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 3}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nal atio Oper \nnal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper \u0131) ona rati ope Not or al ion erat (op", "metadata": {"headings": [{"headings_0": {"content": "Oper", "page": 50, "level": 4}}, {"headings_1": {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 3}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 3}}, {"headings_1": {"content": "Oper", "page": 50, "level": 4}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Oper", "metadata": {"headings": [{"headings_0": {"content": "Oper", "page": 50, "level": 1}}, {"headings_1": {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 3}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nal atio Oper \nnal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper 1) ona rati ope Not or al ion erat (op", "metadata": {"headings": [{"headings_0": {"content": "Oper", "page": 50, "level": 1}}, {"headings_1": {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 3}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 3}}, {"headings_1": {"content": "Oper", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Oper", "metadata": {"headings": [{"headings_0": {"content": "Oper", "page": 50, "level": 1}}, {"headings_1": {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 3}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nal atio Oper", "metadata": {"headings": [{"headings_0": {"content": "Oper", "page": 50, "level": 1}}, {"headings_1": {"content": "Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 3}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper I) ona rati ope Not or al ion erat (op", "metadata": {"headings": [{"headings_0": {"content": "nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper I) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}, {"headings_1": {"content": "Oper", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "47 Yes Yes Yes Yes Yes Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "47 Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 1}}, {"headings_1": {"content": "nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper I) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Oper", "metadata": {"headings": [{"headings_0": {"content": "Oper", "page": 50, "level": 1}}, {"headings_1": {"content": "47 Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nal atio Oper", "metadata": {"headings": [{"headings_0": {"content": "Oper", "page": 50, "level": 1}}, {"headings_1": {"content": "47 Yes Yes Yes Yes Yes Yes Yes Yes", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper I) ona rati ope Not or al ion erat (op", "metadata": {"headings": [{"headings_0": {"content": "nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper I) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}, {"headings_1": {"content": "Oper", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper I) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}, {"headings_1": {"content": "Oper", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Not", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 50, "level": 1}}, {"headings_1": {"content": "nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper I) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nal atio Oper Not", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 50, "level": 1}}, {"headings_1": {"content": "nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper nal atio Oper I) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not I) ona rati ope Not or al ion erat (op", "metadata": {"headings": [{"headings_0": {"content": "nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not I) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}, {"headings_1": {"content": "Not", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not I) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}, {"headings_1": {"content": "Not", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Not", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 50, "level": 1}}, {"headings_1": {"content": "nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not I) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nal atio oper Not", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 50, "level": 1}}, {"headings_1": {"content": "nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not nal atio Oper Not I) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not 1) ona rati ope Not or al ion erat (op", "metadata": {"headings": [{"headings_0": {"content": "nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not 1) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}, {"headings_1": {"content": "Not", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "No No No No No No No No", "page": 50, "level": 1}}, {"headings_1": {"content": "nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not 1) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Not", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 50, "level": 2}}, {"headings_1": {"content": "No No No No No No No No", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nal atio oper Not", "metadata": {"headings": [{"headings_0": {"content": "Not", "page": 50, "level": 2}}, {"headings_1": {"content": "No No No No No No No No", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not 1) ona rati ope Not or al ion erat (op", "metadata": {"headings": [{"headings_0": {"content": "nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not 1) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}, {"headings_1": {"content": "Not", "page": 50, "level": 2}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Onl", "metadata": {"headings": [{"headings_0": {"content": "Onl", "page": 50, "level": 1}}, {"headings_1": {"content": "nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not 1) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "7 of out y3 Onl", "metadata": {"headings": [{"headings_0": {"content": "Onl", "page": 50, "level": 1}}, {"headings_1": {"content": "nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not nal atio oper Not 1) ona rati ope Not or al ion erat (op", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "metadata": {"headings": [{"headings_0": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}, {"headings_1": {"content": "Onl", "page": 50, "level": 1}}], "page": 50, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "mbya atio atio atio atio Oper oper oper y3 Madu nal nal nal nal atio atio atio out du \nnal nal nal of Pdm", "metadata": {"headings": [{"headings_0": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}, {"headings_1": {"content": "Onl", "page": 50, "level": 1}}], "page": 51, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "L Sacc 7", "metadata": {"headings": [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], "page": 51, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "o \nER: Kitee Yes Oper Yes Oper Yes Oper Yes Oper No Not No Not No Not Onl atio atio atio atio Oper oper oper y3 nal nal nal nal atio atio atio out nal nal nal of 7 \nOper Yes Oper Yes Oper No Not No Not No Not Onl atio atio atio Oper oper oper y3 nal nal nal atio atio atio out nal nal nal of 7 \nAppendix 13: Licencing of PDM SACCOs. \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO Remark registered under s Microfinance \nInstitutions \nmoney lenders \nact \n2016? (Yes/No) \n1 Mubende DLG Kalama Kalama Butologo Pdm Sacco No \nNot Licensed 2 Mubende DLG Kabulamuliro Kabulamuliro Madudu Pdm Sacco No \nNot Licensed 3 Mubende DLG Butuuti Butuuti Kasambya Pdm Sacco No \nNot Licensed 4 Mubende DLG Muyinayina Muyinayina Kasambya Pdm Sacco No \nNot Licensed 5 Mubende DLG Kasambya T/c Kasambya Kasambya T/c Pdm Sacco No \nNot Licensed 6 Mubende DLG Kasolokamponye Kasolokamponye Kiruuma Pdm Sacco No \nNot Licensed 2 Mubende DLG Lubona Ward Lubona Ward Kasambya Pdm Sacco No \nNot Licensed 8 Mubende DLG Madudu Kasambya Madudu Pdm Sacco No \nNot Licensed 9 Mubende DLG Nabingoola Kiteera Nabingoola Pdm Sacco No \nNot Licensed 10 Mubende DLG Makuukuulu Makuukuulu Kiruuma Pdm Sacco No \nNot \n3\\} Mubende Butuuti \nButuuti Kasambya Pdm Sacco 13 11 DLG \n4\\| Mubende Muyinayina Muyinayina Kasambya Pdm 23 13 DLG \nSacco \n\\| 5! Mubende Kasambya Kasambya Kasambya T/c Pdm 15 15 DLG \nSacco \n6\\| Mubende Kasolokampon Kasolokamponye Kiruuma Pdm 12 12 DLG ye Sacco \n7\\| Mubende Lubona Ward Lubona Ward Kasambya T/c Pdm 11 \n11 DLG \nSacco 8\\| Mubende Madudu \nKansambya Madudu Pdm Sacco 24 24 DLG \n9\\| Mubende Nabingoola Kiteera Nabingoola Pdm Sacco 11 11 DLG \n1\\} Mubende Makuukuulu Makuukuulu Kiruuma Pdm Sacco 13 \\| 13 0\\| DLG \nTotal 165 145 \nAppendix 15: selection and implementation of prioritized/fla \nSs Vote Parish Name Name of List of Are the How many Number How How N Name \nSACCO flagship flagship enterprises of PDM many of many of projects projects are enterpris the the per consistent implementi es enterpris farming SACCO with the ng flagship \nesare enterpris priority projects farming esare commodit \nenterpris from the ies es priority selected \ncommodi by the \nty list LG? \n\\| 1. Muben Kalama Kalama Bull Yes 1 13 13 13 de DLG \nButologo Pdm fattening Sacco \nGoat rearing", "metadata": {"headings": [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}, [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}]], "page": 51, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Muben Kabulamuliro Kabulamuliro Coffee Yes 0 30 30 30 de DLG \nMadudu Pdm growing \nSacco", "metadata": {"headings": [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], "page": 52, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Goat rearing Piggery", "metadata": {"headings": [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], "page": 52, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Muben Butuuti Butuuti Coffee Yes 1 13 13 13 de DLG Kasambya growing \nPdm Sacco Cattle \nKeeping\n4. Muben Muyinayina Muyinayina Goat Yes 2 23 23 23 de DLG Kasambya rearing \nPdm Sacco Cattle \nKeeping\n5. Muben Kasambya Kasambya Poultry Yes 0 15 15 15 de DLG Kasambya T/c Piggery \nPdm Sacco Coffee \ngrowing \nDairy \nfarming", "metadata": {"headings": [{"headings_0": {"content": "L Sacc 7", "page": 51, "level": 3}}, {"headings_1": {"content": "a of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl \u2019 of out y3 Onl 7 of out y3 Onl 7 of out y3 Onl", "page": 50, "level": 2}}], "page": 52, "document_name": "Mubende District Local Government Report of The Auditor General 2023", "type": "list"}}], "table_of_contents": [{"content": ["1 Recurrent (Wage) 24,534,453,715 \u2014\u2014-22,266,494,178 | - 91", "2 ~~ (Non-wage) ~ -8,292,554,646 7,994,075,864 - 96", "Recurrent", "| Development _11,780,905,833 - 93", "12,658,419,139", "3", "22,150,345,178 22,150,345,178 52.7", "1 Wage expenditure", "79 ,044,742 22,229,389,920 - 53", "2 PDM expenditure audited", "896 ,048,959 23,125,438,879 - 55", "3 Education grant - Formerly SFG", "4 UGIFT (Infrastructure) 2,800,049,910 27,793,302,080 - 66", "5 Micro-scale irrigation 1,867,813,291 24,993,252,170 - 59", "1 ,136,609, 163 | 28,929,911,243 - 69", "6 Water development grant", "673 ,755,059 | 29,603,666,302 - 70", "7 Budget outputs sampled", "Total of the utilised warrants 29,603,666,302", "audited"], "page": 5}]} \ No newline at end of file diff --git a/reports/chunks/Mubende Regional Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/chunks/Mubende Regional Referral Hospital Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..ee02c03df4cdcc78ce83fcd2f294e63c96f7eadb --- /dev/null +++ b/reports/chunks/Mubende Regional Referral Hospital Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MUBENDE REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30'\u2122 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], "page": 2, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Content. ii mussen nennen IST IOP BCTON YS ii een ORTINTOON, \n1 ssa ne \nBASIS: FOR, OPINION \n1 Isassessssssnoccn ass anna I u KEY .AUDLI MATTERS. \n1 aan a nennen 1.0 \nImplementation of the Approved BUdGet.........cccccccsscsscscessssssccsecsesseesesensscessrssseaesesinses 1 2.0 \nManagement of the Government Salary Payroll.......c.ccccccecccecsesssesecsesssesseesssceecstssecsssasens 4 cue ee a ua 6 3.0 \nChange in Accounting Treatment for Non-current Assets... 6 FREE EEE 6 4.0 \nManagement of Essential Medicines and Health Supplies ..................nennn 6 su Procurement NndiNas\u0131 10 m u OLLHER INFORMATION 11 une nen eu MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .........nneenene a4. AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........::c:ccceeees 11 OTHER, REPORTING RESPONSIBILINIEE \n12 \u201eanna ene REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ..........n \n13 nennen APPENDIEIES \n14 sccssasa sas axacisses snsnsarann san anasnsienses ta ananabeanetesionatinesnsinnninnstnn insienmnanensnnaancxansnannansnrenexnneanrasanonaeson \nList of Acronyms \nGo Government of Uganda \nHCM \\_\\| Human Capital Management ee International Organization of Supreme Audit Institutions INTOSAI \nIntegrated Personnel and Payroll system ISSAIs International Standards of Supreme Audit Institutions Ministry\\_of Finance, Planning and Economic Development Ministry of Gender, Labour and Social Development MoGLSD \nNTR Non-Tax Revenue \nOffice of the Auditor General \nOAG \nPFMA Public Finance Management Act \nRegional Referral Hospital \nUganda Consumer and Lender's Association \nUCLA \nUGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MUBENDE REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Mubende Regional Referral Hospital, 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 Mubende Regional Referral Hospital 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": "Page", "page": 2, "level": 4}}, [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}]], "page": 2, "document_name": "Mubende Regional Referral Hospital 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 Mubende Regional Referral Hospital 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 \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Mubende Regional Referral Hospital is to provide primary, secondary and tertiary level public and clinical health services to the people within greater Mubende Region. \nDuring the financial year 2022/2023, the entity had a budget of UGX.10,092,697,697 out of which UGX.10,029,769,443 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 4}}, [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "Page", "page": 2, "level": 4}}]], "page": 4, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "epee enna er", "metadata": {"headings": [{"headings_0": {"content": "epee enna er", "page": 5, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 4}}], "page": 5, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX \nUGX \n2\\_\\_\\| (Non-wage) \\_1,630,394,256 L \u2014\\_\\_\\_\\_\\_1,567,46604 96 i I L \nDevelopment 600,000,00 0 599,999,999 00 \\| \\|Tta\u0131 \\_10,092,697,69 7 10,029,76943 9 \nOut of the total warrants of UGX.10,029,769,443, I reviewed activities/outputs worth UGX.10,023,151,365 (99%) as summarized in the table below; \nSn 0 Amount Cumulative \nTotal Amount audited 100231513565 999] \nOut of the total warrants of UGX.10,029,769,443 in the financial year 2022/2023, UCX.7,862,303,441 (78%) was spent on employee costs for which I issued a separate detailed report and a summary of the key findings reported \nin Section 2.0 of this \nreport. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "epee enna er", "page": 5, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 4}}, [{"headings_0": {"content": "epee enna er", "page": 5, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "epee enna er", "page": 5, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "epee enna er", "page": 5, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "epee enna er", "page": 5, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "epee enna er", "page": 5, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "epee enna er", "page": 5, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "epee enna er", "page": 5, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 4}}], [{"headings_0": {"content": "epee enna er", "page": 5, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 4}}]], "page": 5, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], "page": 5, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Performance of Non Tax Revenue \nAccording to the approved budget, the RRH was supposed to collect revenue to the tune of UGX.150,000,000 however, by the end of the year only UGX.150,593,362 had been collected representing 100.4% performance as shown in the table below, \nNo Source Actual Variance \nProgramme Approved Warrants (UGX) Variance %age Budget (UGX) (UGX) perfor Tanzen \u201cHuman Capital 10,092,697,697 \\| 10,029,769,443 62,928,254 \n99.4% Development \nTotal 10,092,697,697 10,029,769,443 62,928,254 99.4% \nThe UGX.62,928,254 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of warranted implemented the \n(UGX) \nunimplemen ted activi Human Capital 62,928,254 Pension For payment Development gratuity of pension and gratuity. \nTotal \n62,928,254 \nThe Accounting Officer explained that he had no control over the unwarranted amount. \n1.3 Utilization of Warrants \nOut of the total warrants of UGX.10,029,769,443 availed during the year, I advised the UGX.10,023,151,365 was utilized by the hospital resulting in un-utilized warrants Accounting Officer to of UGX.6,618,078 representing utilization of 99.9% as shown in the table below; \nensure that all warranted funds are Programme Warrants (UGX) Utilization of Variance %age utilized in accordance warrants (UGX) (UGX) perform with the approved ance budget. \nDevelopment \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under-utilization of warrants \nNo. Programme Warrants not Activities affected by the under Utilized \nutilization \n(UGX) \n1 Human \n6,618,078 \nDay to day activities including stationery, Capital \nmeals and office utilities. \nDevelopment \n1.4 \nAppropriateness of performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the out-puts. \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 13 outputs with a total of 25 activities. I noted the following; \ne All the 13 outputs with 25 activities had clear performance indicators and targets as shown in Appendix 1.", "metadata": {"headings": [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}, [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}]], "page": 5, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ worth UGX.6,527,736,925 and noted that; \nAccounting Officer to \\| e Nine (9) outputs with sixteen (16) activities and expenditure worth rollover \npartially UGX.5,741,165,307 were fully implemented. \nimplemented activities \ne Four (4) outputs with nine (9) activities worth UGX.786,571,618 were to the subsequent partially implemented. \nfinancial year for full Table showing performance indicators and targets \nimplementation. \nCategory No. of No of No. of No of, No of Expenditure \nof outpu\\| activities\\} Activities activitie\\| activities Amount (UGX) \noutputs ts in the fully s not \nassess) outputs implement partially\\| implemente \ned impleme d \nnted \nFully \nimpleme \nnted 0 0 5,741,165,307 \noutputs \nPartially \nimpleme \nnted 9 0 786,571,618 \noutputs \nTotal \n= 0 \\_6,527,736,925 \\| \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained.", "metadata": {"headings": [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}, [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}]], "page": 7, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. The ultra sound scan broke done during the year.\n2. 29,218 children were immunized out of the planned 31,200.\n3. Only 4,763 major operations were carried out compared to the planned 5,000.\n4. The hospital received 3,946 referrals compared to the planned 4,000. Refer to Appendix 2 for details.", "metadata": {"headings": [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], "page": 7, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the scan machine broke down which affected the output and due to the outbreak of Ebola, attendance to the hospital dropped hence the number of surgeries, immunizations and referrals into the hospital fell short of the planned target estimates. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all RRH 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 the Regional Referral Hospital 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; \n7,862,303,441 7,862,303,441 7,862,303,441 7,862,303,441 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}, [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}]], "page": 7, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "From the analysis, I noted that all funds were absorbed. \nValidation of employees on the RRH\\_ payroll \nMubende RRH had 270 employees on the IPPS payroll of which 213(79%) were I advised the fully verified, 49 (18%) partially verified, and 8 (0.03%) did not show up. \nAccounting Officer to use the verified In addition, 5 individuals had not accessed the payroll by end of June, 2023. These \npayroll as a basis of were captured as new records in my determination of the Mubende RRH wage bill. \nupdating monthly payrolls for paying The following observations were made; \nemployee \na) A total of 213 (79%) employees appeared for the validation exercise and emoluments. presented all the pre-requisite documents to confirm their existence and \nregularity of recruitment. \nb) 49(18%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 08(3%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n08 employees who did not appear for the headcount were accounted for by the Accounting Officeras being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nd) The five (05) individuals whose names were not on the hospital payroll by June 2023,appeared for validation exercise .these individuals were included on the validation payroll, upon confirmation by the Accounting Officer regarding their status. \nOmission of genuine employees from the payroll may lead to under-estimation of the entity\u2019s wage bill. This has led to employees missing their salaries and accumulation of domestic arrears. \nThe Accounting Officer explained that the reasons for not appearing for head count included: approved study leave and sick leave.", "metadata": {"headings": [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}, [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}], [{"headings_0": {"content": "= Revenue Performance", "page": 5, "level": 2}}, {"headings_1": {"content": "epee enna er", "page": 5, "level": 3}}]], "page": 8, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 510,568 [200%", "metadata": {"headings": [{"headings_0": {"content": "| 510,568 [200%", "page": 13, "level": 5}}, {"headings_1": {"content": "= Revenue Performance", "page": 5, "level": 2}}], "page": 13, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Fr", "metadata": {"headings": [{"headings_0": {"content": "(Fr", "page": 16, "level": 2}}, {"headings_1": {"content": "| 510,568 [200%", "page": 13, "level": 5}}], "page": 16, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "En,", "metadata": {"headings": [{"headings_0": {"content": "En,", "page": 16, "level": 5}}, {"headings_1": {"content": "(Fr", "page": 16, "level": 2}}], "page": 16, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n4\u00a9 January, 2024 \nAPPENDICES \nAppendix 1: Lack of appropriate performance indicators in the work plans \nProgram Sub- Budget Output Activities program \nKey performance Planned Are there clear targets Is the Conclusion at Conclusion at indicator(s) (Measure) Target for the and performance performanc Activity Level Output level Financial year indicators to measure e indicator (Fully \n(Fully performance used by Quantified/Not Quantified/No quantification? Manageme fully Quantified) t fully (Yes/No) If no give the nt \nQuantified) reason \nreasonable", "metadata": {"headings": [{"headings_0": {"content": "En,", "page": 16, "level": 5}}, {"headings_1": {"content": "(Fr", "page": 16, "level": 2}}, [{"headings_0": {"content": "En,", "page": 16, "level": 5}}, {"headings_1": {"content": "(Fr", "page": 16, "level": 2}}], [{"headings_0": {"content": "En,", "page": 16, "level": 5}}, {"headings_1": {"content": "(Fr", "page": 16, "level": 2}}], [{"headings_0": {"content": "En,", "page": 16, "level": 5}}, {"headings_1": {"content": "(Fr", "page": 16, "level": 2}}], [{"headings_0": {"content": "En,", "page": 16, "level": 5}}, {"headings_1": {"content": "(Fr", "page": 16, "level": 2}}], [{"headings_0": {"content": "En,", "page": 16, "level": 5}}, {"headings_1": {"content": "(Fr", "page": 16, "level": 2}}]], "page": 16, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- (Yes/No) If no give the reason", "metadata": {"headings": [{"headings_0": {"content": "En,", "page": 16, "level": 5}}, {"headings_1": {"content": "(Fr", "page": 16, "level": 2}}], "page": 17, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "De", "metadata": {"headings": [{"headings_0": {"content": "De", "page": 22, "level": 3}}, {"headings_1": {"content": "En,", "page": 16, "level": 5}}], "page": 22, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Managemen sessions user training sessions \nt Emergency Number of nn \nmaintenance visits maintenance visits \nin the region \nthe region \neek Reece \\|\\| P= nomad system \nthe nomad s stem \nfour regional \\| Number regional \nmaintenance \nreview \nreview meetings. meetings. \n000005 - Quarterly training Number of training \nHuman committee/rewards committee/rewards and \nresource and sanction sanction committee \nmanagemen committee meetings \nt \nmeetings \n20,000, ys 20,000,00 20,000,00 4 Fully Fully \n0 0 Implemented Implemented \n320021 - One BFP report, Number of meetings 498,118,0 498,118,0 4,974,321 \nFully Fully Hospital One MPS report, and reports prepared. \nmanagemen half year accounts, \ntand annual accounts, 4 \nsupport Board meeting, 4 \nservices \nbudget \nperformance \nreports, 12 top \nmanagement \nmeetings, 4 senior \nmanagement \nmeetings, utilities \npaid quarterly, \nlinen cleaned daily, \nhospital kept clean \n00 00 \u201a123 Implemented Implemented \n000002 - New hospital gate Construction of security 1 110,000,0 110,000,0 110,000,0 1 \nFully Fully Construction constructed with a house and washrooms \nManagemen security house and \nt wash rooms \nconstructed on the \nside. \n00 00 00 Implemented Implemented \n1 wo", "metadata": {"headings": [{"headings_0": {"content": "De", "page": 22, "level": 3}}, {"headings_1": {"content": "En,", "page": 16, "level": 5}}, [{"headings_0": {"content": "De", "page": 22, "level": 3}}, {"headings_1": {"content": "En,", "page": 16, "level": 5}}], [{"headings_0": {"content": "De", "page": 22, "level": 3}}, {"headings_1": {"content": "En,", "page": 16, "level": 5}}], [{"headings_0": {"content": "De", "page": 22, "level": 3}}, {"headings_1": {"content": "En,", "page": 16, "level": 5}}], [{"headings_0": {"content": "De", "page": 22, "level": 3}}, {"headings_1": {"content": "En,", "page": 16, "level": 5}}], [{"headings_0": {"content": "De", "page": 22, "level": 3}}, {"headings_1": {"content": "En,", "page": 16, "level": 5}}], [{"headings_0": {"content": "De", "page": 22, "level": 3}}, {"headings_1": {"content": "En,", "page": 16, "level": 5}}]], "page": 22, "document_name": "Mubende Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["(A) (B) (D) (F) (6) ( H) (M) (N) (0) (P) (Q)=(H- (R) (S)", "P", "12 - HUMAN 02 - 000008 Comprehensive Monthly, quarterly and 12 5,000,000 5,000,000 4,801, 334 Pl |", "-", "Fully", "Fully", "CAPITAL Populatio Records Electronic Medical annual reports", "Implemented Implemented", "DEVELOPMENT n Health, Managemen Record System generated from the", "Safety t scaled up HMIS system", "and 320009 - Laboratory tests Number of laboratory 80,000 55,294,00 55,294,00 55,294,00 75,352 4,648 Partial", "Partial", "Managem Diagnostic tests 0 0 0 implemented Implemented", "ent services Patient x-rays Number of patient x- 3,500", "rays", "Ultra Sound Scans Number of Ultra sound", "3,000", "scans", "320020- HIV testing, Number of HIV tests 90 percent 20,000,00 20,000,00 20,000,00 N/A", "Fully Fully", "HIV/AIDs treatment carried out in general of clients 0 0 - 0", "Implemented Implemented", "Research,", "and pregnant mothers, tested for", "Healthcare", "percentage on ART and HIV,", "& Outreach", "a suppressed viral load 90percent", "Services of positive", "cases", "initiated on", "ART and", "90percent", "have the", "virus", "suppressed.", "100percent", "of HIV", "positive", "pregnant", "mothers", "initiated on", "ART, 25,000", "clients", "tested for", "HIV", "320022 - Immunisatiof Number of children 31,200 46,044,00 46,044,00 45,756,00 29,128", "2,072 Partial Partial", "Immunisatio children against immunised", "0 0 0 implemented Implemented", "n services childhood diseases", "320023 - -", "Number of admissions 18,000 593,111,0 593,111,0 587,829,9 18,523", "Partial Partial", "Inpatient Major operations Number of major 5,000 00 00 27 4,763 237 implemented Implemented", "320033 - general OPD Number of OPD", "98,180,00 98,180,00 97,691,69 3,304", "Partial", "Partial", "Outpatient attendances attendances | 1 Implemented Implemented", "services Number of specilaised", "1,935", "-", "clinic attendances clinic attendance", "Number of referral", "54", "cases", "320034 - -", "Number of antenatal", "140,112,0 140,112,0 140,112,0", "1,895 Fully Fully", "Prevention attendances attendances 00 00 00 Implemented Implemented", "and FP contacts, Number of FP contacts", "296", "=", "Rehabilitaio HIV testing for HIV 25,000 clients tested", "25,000"], "page": 21}]} \ No newline at end of file diff --git a/reports/chunks/Mulago National Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/chunks/Mulago National Referral Hospital Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..61ffae063fdbdc68c4c2cbffaae49a1331e74492 --- /dev/null +++ b/reports/chunks/Mulago National Referral Hospital Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 5}}], "page": 1, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 5}}], "page": 1, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 5}}], "page": 2, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 5}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 3, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**Bn**", "Billion"], ["**ICT**", "Information Communication Technology"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**LGs**", "Local Governments"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**Mn**", "Million"], ["**MNRH**", "Mulago National Referral Hospital"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NTR**", "Non Tax Revenue"], ["**PFMA**", "Public Finance Management Act"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**PS/ST**", "Permanent Secretary/Secretary to Treasury"], ["**TI**", "Treasury Instructions"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 5}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 3, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 5}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 5}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 5}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 5}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 5}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 5}}]], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 5}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of Mulago National Referral Hospital (MNRH) which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together with", "metadata": {"headings": [{"headings_0": {"content": "I have audited the financial statements of Mulago National Referral Hospital (MNRH) which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together with", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies set out from pages 16 to 22. \nIn my opinion, the accompanying financial statements of the Mulago National Referral", "metadata": {"headings": [{"headings_0": {"content": "I have audited the financial statements of Mulago National Referral Hospital (MNRH) which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together with", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}, [{"headings_0": {"content": "I have audited the financial statements of Mulago National Referral Hospital (MNRH) which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together with", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}]], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Hospital for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "metadata": {"headings": [{"headings_0": {"content": "Hospital for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the financial statements of Mulago National Referral Hospital (MNRH) which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together with", "page": 4, "level": 4}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "Hospital for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the financial statements of Mulago National Referral Hospital (MNRH) which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together with", "page": 4, "level": 4}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "Hospital for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "page": 4, "level": 4}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions (ISSAIs). My responsibilities under those standards are further described in the", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "metadata": {"headings": [{"headings_0": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe", "page": 4, "level": 4}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key 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", "metadata": {"headings": [{"headings_0": {"content": "Key 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 4, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed documents such as work plans, budgets and performance reports. I also", "metadata": {"headings": [{"headings_0": {"content": "I reviewed documents such as work plans, budgets and performance reports. I also", "page": 5, "level": 2}}, {"headings_1": {"content": "Key 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", "page": 4, "level": 4}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Mulago National Referral Hospital is to provide specialized tertiary health care services, train health workers and conduct operational research in line with the requirements of the Ministry of Health.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed documents such as work plans, budgets and performance reports. I also", "page": 5, "level": 2}}, {"headings_1": {"content": "Key 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", "page": 4, "level": 4}}, [{"headings_0": {"content": "I reviewed documents such as work plans, budgets and performance reports. I also", "page": 5, "level": 2}}, {"headings_1": {"content": "Key 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", "page": 4, "level": 4}}]], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "During the financial year 2022/2023, the entity had a budget of UGX.109.3Bn out of which UGX.106.4Bn was warranted on the various items as shown below in Table 1;", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2022/2023, the entity had a budget of UGX.109.3Bn out of which UGX.106.4Bn was warranted on the various items as shown below in Table 1;", "page": 5, "level": 4}}, {"headings_1": {"content": "I reviewed documents such as work plans, budgets and performance reports. I also", "page": 5, "level": 2}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 1: Showing budget and warrants for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "During the financial year 2022/2023, the entity had a budget of UGX.109.3Bn out of which UGX.106.4Bn was warranted on the various items as shown below in Table 1;", "page": 5, "level": 4}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Recurrent (Wage)", "52.3", "49.8", "95"], ["2", "Recurrent (Non-wage)", "46.9", "46.5", "99"], ["3", "Development", "10.1", "10.1", "100"], ["", "**Total**", "**109.3**", "**106.4**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "During the financial year 2022/2023, the entity had a budget of UGX.109.3Bn out of which UGX.106.4Bn was warranted on the various items as shown below in Table 1;", "page": 5, "level": 4}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["SN", "Details", "Budget UGX Bn", "Warrants UGX Bn", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX.106.4Bn, I reviewed activities/outputs worth UGX.81Bn (76.13%) as summarised in the table 2 below;", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.106.4Bn, I reviewed activities/outputs worth UGX.81Bn (76.13%) as summarised in the table 2 below;", "page": 5, "level": 4}}, {"headings_1": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 3}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 2: Showing audited funds during the review", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.106.4Bn, I reviewed activities/outputs worth UGX.81Bn (76.13%) as summarised in the table 2 below;", "page": 5, "level": 4}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Wage expenditure", "49.8", "46.8"], ["3", "Focus area-medical equipment and medical suppliers", "16.9", "62.7"], ["5", "Outputs/activities selected for budget performance review", "14.3", "76"], ["", "**Total warrants audited**", "**81**", "**76**"], ["", "**Total amount warranted**", "**106.4**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.106.4Bn, I reviewed activities/outputs worth UGX.81Bn (76.13%) as summarised in the table 2 below;", "page": 5, "level": 4}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Actual expenditure (UGX)", "Cumulative %age"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "metadata": {"headings": [{"headings_0": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}, {"headings_1": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warrants and implementation of out-puts and activities under the budget performance review;", "metadata": {"headings": [{"headings_0": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}, {"headings_1": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 3: Summary of audit observations on Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**1.1**", "**Revenue Performance** **Performance of Non-Tax Revenue (NTR)** According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.3.87Bn during the year. However, by the end of the year UGX.5.54 Bn had been collected representing a 143% performance. Accounting Officer explained that this was as a result of introduction of new specialized services that were previously not available. **of GOU warrants** The Hospital had a revised approved budget of UGX.109.26Bn from the Capital Development Programme out of which UGX.106.40Bn was warranted resulting in a shortfall of UGX.2.86Bn representing a 97% performance. performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table 4 below; **4: Showing performance of warrants** The **Performance** The **Table**", "advised the Accounting Officer to always set realistic NTR targets basing on planned services. advised the Accounting Officer to always liaise with MoFPED to ensure that all appropriated funds are released. I I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}], "page": 5, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "**Programme**", "**Approved**", "**Warrant Varianc %age**", ""], [null, "UGX.2.86Bn activities which were Human Capital Development **Total** **No. Progra mme**", "**Budget (UGX)** 109.26 **109.26** was not either partially **Amount not**", "**s (UGX) e (UGX) Bn** 106.40 2.86 **performance** **106.40** 2.86** 97 **97** warranted was meant for the following or not fully implemented; **Activities Partially** **Purpose of the Partially**", ""], [null, null, null, null, ""], [null, null, null, null, ""], [null, null, null, null, ""], [null, null, null, null, ""], [null, null, null, null, ""], [null, null, null, null, ""], [null, null, null, null, ""], [null, null, null, null, ""], ["Out of the total warrants of UGX.106.40 Bn availed to the entity during I the year, UGX.103.57Bn was utilized resulting in un-utilized warrants of UGX.2.83Bn representing 97% utilization as shown in the table below; **Programme Warrants (UGX) Bn** **Variance (UGX) Bn** **%age performance** **Utilization of** **warrants** **(UGX) Bn** 106.40 103.57 2.83 97 advised the Accounting Officer to always liaise with MoFPED to ensure that funds are released in time so that they are are fully utilized for the intended purposes. **1.2 Utilization of Warrants** **Total 106.40 103.57 2.83 97** warrants that were not utilized were meant for the following activities that were partially or not implemented at all. **5: Showing activities affected by under-utilization of** **Warrants not Utilized UGX (\u2018000)** **Activities affected by the under utilization** 2,520 Boards, Committees and Council Allowances 3,962 Incapacity benefits (Employees) **Reason for the underutilization of** **warrants** Delayed releases of funds Delayed releases of funds Human Capital Development **warrants** 1 No **Progr amm e** Huma n Capita l Devel 2 The **Table**", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}], "page": 6, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5"], "type": "table"}}, {"content": "The \nthat \nThe cuts.", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}, [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}]], "page": 6, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["\uf0b7 \uf0b7 \uf0b7 of", "3", "opme 33,004 Advertising and", "Funds released in the", null], [null, null, "nt Public Relations", "last Quarter, affected", null], [null, null, "8,904 Books, Periodicals & Newspapers 4,603 Information and Communication Technology Supplies. 5,110 Welfare and Entertainment 132,603 Special Meals and Drinks Printing, Stationery, Photocopying and Binding 5,683 1,247 Guard and Security services Other Utilities- (fuel, gas, firewood, charcoal) Medical Supplies and Services Laboratory supplies services and 3,000 624,433 108,207 152,003 Consultancy 20,951 359,537 - Services Maintenance Transport Equipment Maintenance - Machinery & Equipment Other than Transport Equipment 840,331 Pension 521,785 Gratuity", "PR activities", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}], "page": 7, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_5", "column_6"], "type": "table"}}, {"content": [["\uf0b7 \uf0b7 \uf0b7 of", "3", "opme 33,004 Advertising and", "Funds released in the", null], [null, null, "nt Public Relations", "last Quarter, affected", null], [null, null, "8,904 Books, Periodicals & Newspapers 4,603 Information and Communication Technology Supplies. 5,110 Welfare and Entertainment 132,603 Special Meals and Drinks Printing, Stationery, Photocopying and Binding 5,683 1,247 Guard and Security services Other Utilities- (fuel, gas, firewood, charcoal) Medical Supplies and Services Laboratory supplies services and 3,000 624,433 108,207 152,003 Consultancy 20,951 359,537 - Services Maintenance Transport Equipment Maintenance - Machinery & Equipment Other than Transport Equipment 840,331 Pension 521,785 Gratuity", "PR activities", null], [null, "4 Delayed releases of funds 8,904 Books, Periodicals & Newspapers", null, null, null], [null, "5 4,603 Information and Communication Technology Supplies.", null, "Delayed releases of", null], [null, null, null, "funds", null], [null, null, null, "", null], [null, "6 5,110 Welfare and Entertainment Delayed releases of funds", null, null, null], [null, "7 132,603 Special Meals and Drinks", null, "Delayed release of", null], [null, null, null, "funds", null], [null, "8 Printing, Stationery, Photocopying and Binding 5,683 Delayed releases of funds", null, null, null], [null, "9 1,247 Guard and Security services", null, "Delayed releases of", null], [null, null, null, "funds", null], [null, "10 Other Utilities- (fuel, gas, firewood, charcoal) 3,000 Delayed releases of funds", null, null, null], [null, "11 Medical Supplies 624,433 and Services", null, "Delayed releases of", null], [null, null, null, "funds", null], [null, "12 Laboratory supplies services 108,207 and Procurement for hi- tech consumables not complete due to late release of funds", null, null, null], [null, "13 152,003 Consultancy Services", null, "", null], [null, null, null, "", null], [null, "14 20,951 Maintenance - Transport Equipment Procurement for some maintenance services and", null, null, null], [null, "15 359,537 Maintenance - Machinery & Equipment Other than Transport Equipment service contracts not completed due delayed releases (funds released Quarter) in 4th", null, null, null], [null, "16 840,331 Pension Delayed releases of funds", null, null, null], [null, "17 521,785 Gratuity", null, "Delayed releases of", null], [null, null, null, "funds", null], [null, "**Total** 2,827,883**", null, null, null], [null, "a result of failure to utilize warrants the following activities were not Implemented; Diagnostics for Nuclear Medicine Services Surgical for Transplant services Payment of social benefit and gratuity. Accounting Officer stated that delayed releases affected utilization warrants availed.", null, null, null], ["**1.3 Output budgets**", null, null, null, ""], ["Regulation 11(2)(d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. I observed that the budgets for eleven (11) outputs assessed were supported by individual activity costing and budgets. Provision of detailed costing for activities enables costing at output level to be justified and reduces the risk of either over or under- budgeted for these outputs.", null, null, null, "I advised the"], [null, null, null, null, "Accounting Officer"], [null, null, null, null, "to uphold the"], [null, null, null, null, "practice of ensuring"], [null, null, null, null, "that all output"], [null, null, null, null, "budgets have"], [null, null, null, null, "costed activity"], [null, null, null, null, "work-plans."], ["advised the Accounting Officer I **1.4 Implementation of outputs**", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}], "page": 7, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_5", "column_6"], "type": "table"}}, {"content": "As fully", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}], "page": 7, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "I assessed the implementation of Nine (9) outputs that had been fully quantified with a total of fourty one (41) activities worth UGX.21.54Bn and noted that; \uf0b7 \uf0b7 \uf0b7 Three outputs with fifteen (15) activities worth UGX.1.74bn were fully implemented. Three outputs with ten (10) activities worth UGX.15.5bn were partially implemented. Three outputs with sixteen (16) activities worth UGX.4.3bn were not implemented. of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities despite having received the required funds. Revamping and upgrading the MRI (INGENIA 1.5T) b. Diagnostics for Nuclear Medicine Services c. Surgical for transplant services Accounting Officer explained that payments were never cleared by **in Appendix 1** the end of the financial year. Non-implementation a. **Details** The", "to always ensure that payments are made early enough prior to the closure of the financial year"], ["**1.5**", "**Diversion/mischarges** Paragraph 10.3.1 (step 4-approval of payments) states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote a sample of transactions reviewed, I noted that funds to the tune of UGX. 0.427Bn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Diversion of funds is not only contrary to the Public Finance and Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting. **Appendix 2 refers** Management responded that most of the expenditures in question were charged on items under which they were budgeted for From", "I advised the Accounting Officer to always ensure that charging of expenditure is based on the expenditure classification and coding as defined by the chart of Accounts and not reasons for the expenditure."]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}], "page": 8, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["1", "320009 Diagnostic Services", "0.368", "MRI Machine non-functional and renovations works complete"], ["2", "320047 Surgical Services", "0.925", "Kidney transplant delayed, other surgical services implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}], "page": 8, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Activity details", "Total expenditure (UGX) \u2018Bn", "Summary of findings"], "type": "table"}}, {"content": [["3", "320048 Internal Medicine and Rehabilitation Services", "0.224", "Under absorption of UGX.75M- all specialized units are functional"], ["4", "320049 Medical Research", "0.116", "Research was carried out within the cost and time"], ["**Total**", "**1.633**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}, {"headings_1": {"content": "Below are my findings from the performance of revenues/warrants, absorption of", "page": 5, "level": 2}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Activity details", "Total expenditure (UGX) \u2018Bn", "Summary of findings"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 9, "level": 5}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 5, "level": 1}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting officer to ensure full implementation of all items indicated", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to ensure full implementation of all items indicated", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 9, "level": 5}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as non-functional and non-operational as per the table above. \n2.0 \nManagement of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to ensure full implementation of all items indicated", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 9, "level": 5}}, [{"headings_0": {"content": "I advised the Accounting officer to ensure full implementation of all items indicated", "page": 9, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 9, "level": 5}}]], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Over the years, execution of the Government budget has been characterised by wage", "metadata": {"headings": [{"headings_0": {"content": "Over the years, execution of the Government budget has been characterised by wage", "page": 9, "level": 2}}, {"headings_1": {"content": "I advised the Accounting officer to ensure full implementation of all items indicated", "page": 9, "level": 2}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "overruns and persistent requests by entities, to the Minister for Finance Planning and", "metadata": {"headings": [{"headings_0": {"content": "overruns and persistent requests by entities, to the Minister for Finance Planning and", "page": 9, "level": 2}}, {"headings_1": {"content": "Over the years, execution of the Government budget has been characterised by wage", "page": 9, "level": 2}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Economic Development (MoFPED), for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against", "metadata": {"headings": [{"headings_0": {"content": "Economic Development (MoFPED), for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 4}}, {"headings_1": {"content": "overruns and persistent requests by entities, to the Minister for Finance Planning and", "page": 9, "level": 2}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial", "metadata": {"headings": [{"headings_0": {"content": "Economic Development (MoFPED), for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 4}}, {"headings_1": {"content": "overruns and persistent requests by entities, to the Minister for Finance Planning and", "page": 9, "level": 2}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "metadata": {"headings": [{"headings_0": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}, {"headings_1": {"content": "Economic Development (MoFPED), for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 4}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "non-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}, {"headings_1": {"content": "Economic Development (MoFPED), for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 4}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}, {"headings_1": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "key audit matter, to establish the root causes of the identified challenges and propose", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}, {"headings_1": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "remedial measures accordingly. The audit covered the FY 2022/2023, but was", "metadata": {"headings": [{"headings_0": {"content": "remedial measures accordingly. The audit covered the FY 2022/2023, but was", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "extended to also cover the previous three financial years 2019/2020 to 2021/2022, for purposes of establishing possible trends.", "metadata": {"headings": [{"headings_0": {"content": "remedial measures accordingly. The audit covered the FY 2022/2023, but was", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I undertook a physical headcount/validation of all employees at Mulago National Referral Hospital who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other", "metadata": {"headings": [{"headings_0": {"content": "I undertook a physical headcount/validation of all employees at Mulago National Referral Hospital who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other", "page": 9, "level": 4}}, {"headings_1": {"content": "remedial measures accordingly. The audit covered the FY 2022/2023, but was", "page": 9, "level": 2}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four-year period.", "metadata": {"headings": [{"headings_0": {"content": "I undertook a physical headcount/validation of all employees at Mulago National Referral Hospital who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other", "page": 9, "level": 4}}, {"headings_1": {"content": "remedial measures accordingly. The audit covered the FY 2022/2023, but was", "page": 9, "level": 2}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "33.9", "24.2", "72%"], ["2", "2020/2021", "29.2", "25.02", "86%"], ["3", "2021/2022", "33.7", "32.1", "95%"], ["4", "2022/2023", "50.1", "47.7", "95%"], ["**Total**", "**146.9**", "**129.02**", "**88%**", null]], "metadata": {"headings": [{"headings_0": {"content": "I undertook a physical headcount/validation of all employees at Mulago National Referral Hospital who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other", "page": 9, "level": 4}}, {"headings_1": {"content": "remedial measures accordingly. The audit covered the FY 2022/2023, but was", "page": 9, "level": 2}}], "page": 9, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "FY", "Budget- UGX Bn", "Actual Expenditure- UGX", "Perc (%)"], "type": "table"}}, {"content": "Table 8: Summary of Key audit observations on Payroll Audit", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Summary of Key audit observations on Payroll Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "I undertook a physical headcount/validation of all employees at Mulago National Referral Hospital who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other", "page": 9, "level": 4}}], "page": 10, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Validation of Employees on the Entity Main payroll** Out of 1,368 employees on Mulago National referral Hospital\u2019s February 2023 salary payroll, a total of 1335 (97.6%) were fully verified while 33 (2.4%) did not show up as summerised in the table below; **showing a summary of the validation results of staff Details Number of Individuals** 1,368 1,335 **Total Number of staff as per** **February 2023 payroll** Total number of employees fully verified **(A)** Total number of employees partially verified **(B)** Total number of employees who appeared but were not verified **(C)** The total number of employees who did not appear for headcount (no-shows) 0 0 6 27 0.069 **Amount (UGX) Bn** 4.05 3.9 0 0 Accounted 0.046 for (on payroll) **[D]** Not Accounted for (Off- payroll) **[E]** **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll \\- New records **(G)** Overall Total covered (G+F)** **1368** 28 **4.1** 0.08 **1396** 4.18** are details of the validation results; Out of 1,368 employees, a total of 1,335 (97.6%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. b) A total of 33 (2.4%) employees on the payroll did not appear for the validation and were categorised as follows; \uf0b7 Six (6) employees were away for official duties and other genuine reasons, and were left on the payroll, pending validation upon their return. A total 27 employees who were paid UGX.69,735,988, were confirmed dead, absconded, or retired by the time of validation. These were removed from the payroll in consultation with the Accounting officer. \uf0b7 c) A total of 28 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. **Table** Below a)", "advised the Accounting Officer to periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders to ensure timely payroll access of new employees and deletion of those who have exited. I"], ["**2.2**", "**Inconsistencies in Employee Details** A total of 451 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. Inconsistent", "advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Summary of Key audit observations on Payroll Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "I undertook a physical headcount/validation of all employees at Mulago National Referral Hospital who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other", "page": 9, "level": 4}}], "page": 10, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Validation of Employees on the Entity Main payroll** Out of 1,368 employees on Mulago National referral Hospital\u2019s February 2023 salary payroll, a total of 1335 (97.6%) were fully verified while 33 (2.4%) did not show up as summerised in the table below; **showing a summary of the validation results of staff Details Number of Individuals** 1,368 1,335 **Total Number of staff as per** **February 2023 payroll** Total number of employees fully verified **(A)** Total number of employees partially verified **(B)** Total number of employees who appeared but were not verified **(C)** The total number of employees who did not appear for headcount (no-shows) 0 0 6 27 0.069 **Amount (UGX) Bn** 4.05 3.9 0 0 Accounted 0.046 for (on payroll) **[D]** Not Accounted for (Off- payroll) **[E]** **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll \\- New records **(G)** Overall Total covered (G+F)** **1368** 28 **4.1** 0.08 **1396** 4.18** are details of the validation results; Out of 1,368 employees, a total of 1,335 (97.6%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. b) A total of 33 (2.4%) employees on the payroll did not appear for the validation and were categorised as follows; \uf0b7 Six (6) employees were away for official duties and other genuine reasons, and were left on the payroll, pending validation upon their return. A total 27 employees who were paid UGX.69,735,988, were confirmed dead, absconded, or retired by the time of validation. These were removed from the payroll in consultation with the Accounting officer. \uf0b7 c) A total of 28 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. **Table** Below a)", "advised the Accounting Officer to periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders to ensure timely payroll access of new employees and deletion of those who have exited. I"], ["**2.2**", "**Inconsistencies in Employee Details** A total of 451 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. Inconsistent", "advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Summary of Key audit observations on Payroll Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "I undertook a physical headcount/validation of all employees at Mulago National Referral Hospital who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other", "page": 9, "level": 4}}], "page": 10, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Accounting Officer explained that the mandate of changing details of staff lies with the Ministry of Public Service who requires specific information like birth certificates to support date of birth entry. However, where any change comes to the attention of management, submission is made to the Ministry of Public Service. The", null, "and brought to the attention of the appropriate authorities within a specified timeline for action.", null], ["**2.3**", "**Utilization of the Wage Budget** I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.146.9.1Bn Budgeted and approved wage funds for the four financial years, only UGX.129.02Bn was spent giving rise to unspent balances amounting to UGX.17.9Bn as shown in the table below; **showing analysis of spending on budgeted wage funds** **S/N FY** 1 2 3 4 2019/2020 2020/2021 2021/2022 2022/2023 **Total** **Budget- UGX Bn** 33.9 29.2 33.7 50.1 **146.9** **Actual Expenditure-** **UGX Bn** 24.2 25.02 32.1 47.7 **129.02** **Unutilised UGX Bn** 9.6 4.2 1.6 2.5 **17.9** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. Accounting Officer attributed the under-absorption to unfilled gaps/variances resulting from the retirement of staff from some positions and delayed recruitment. **Table** Failure The", null, "advised the Accounting Officer to engage with the relevant stakeholders to ensure that recruitment is undertaken within the planned timelines. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Summary of Key audit observations on Payroll Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "I undertook a physical headcount/validation of all employees at Mulago National Referral Hospital who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other", "page": 9, "level": 4}}], "page": 11, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7", "column_8"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Accounting Officer explained that the mandate of changing details of staff lies with the Ministry of Public Service who requires specific information like birth certificates to support date of birth entry. However, where any change comes to the attention of management, submission is made to the Ministry of Public Service. The", null, "and brought to the attention of the appropriate authorities within a specified timeline for action.", null], ["**2.3**", "**Utilization of the Wage Budget** I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.146.9.1Bn Budgeted and approved wage funds for the four financial years, only UGX.129.02Bn was spent giving rise to unspent balances amounting to UGX.17.9Bn as shown in the table below; **showing analysis of spending on budgeted wage funds** **S/N FY** 1 2 3 4 2019/2020 2020/2021 2021/2022 2022/2023 **Total** **Budget- UGX Bn** 33.9 29.2 33.7 50.1 **146.9** **Actual Expenditure-** **UGX Bn** 24.2 25.02 32.1 47.7 **129.02** **Unutilised UGX Bn** 9.6 4.2 1.6 2.5 **17.9** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. Accounting Officer attributed the under-absorption to unfilled gaps/variances resulting from the retirement of staff from some positions and delayed recruitment. **Table** Failure The", null, "advised the Accounting Officer to engage with the relevant stakeholders to ensure that recruitment is undertaken within the planned timelines. I"], ["**2.4**", "**Findings From Other Special Audit Procedures** I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that; entity paid its employees on wrong scales/notches leading to overpayment of UGX.196,416,155 to 241 employees and underpayment of UGX.195,650,663 to 641 employees. total of UGX.877,326,444 was paid off the IPPS/HCMS payroll. This leads to challenges in tracking of Government expenditure on the payroll. Ascertaining the exact amount of Government wage is rendered difficult. of UGX.242,613,257 of statutory deductions were made by the entity during the period. of UGX.2,513,982,470 and under remittance of UGX.122,410,800 and under-remittance of UGX.51,902,133 of non-statutory deductions were made by the entity during the period. may be due to the failure of Management to properly reconcile salary amounts before effecting payments. The underpayments were attributed to budget shortfalls. A The Over-remittance Over-remittance This", null, "advised the Accounting Officer to; Liaise with MoPS and MoFPED to carry out proper planning for the annual wages. Carry out regular reconciliations and updates the payrolls with changes in employment terms and status. Ensure all salaries to staff are processed through IPPS/HCM. that of I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Summary of Key audit observations on Payroll Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "I undertook a physical headcount/validation of all employees at Mulago National Referral Hospital who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other", "page": 9, "level": 4}}], "page": 11, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7", "column_8"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.5**", "**Review of the Entity Staff Establishment** During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that; of 2,036 approved positions, a total of 1,117 positions were filled leaving a gap of 919 vacant positions as per the establishment. hospital had an excess of 105 positions as per the approved establishment and 157 staff were occupying positions which were not on the approved structure. Over-establishment affects planning for the wage of the entity and may imply that the structure is not appropriate. Accounting Officer attributed staffing gaps to delayed recruitment by Appointing Authorities, limited wage bill, untimely replacement of leavers and unrealistic establishments. Out The The", "advised the Accounting Officer to Liaise with key stakeholders to mobilize resources to review the structure, and/ or to fill critical positions. I"], ["**2.6**", "**Mischarge of contract staff salaries and salary arrears on the general** **staff salaries code 211101** Section 156 of the Treasury Instructions (TI\u2019s) and the PFMA 2015 require that all expenditures should be charged on the relevant budget lines as appropriated by Parliament. Any deviations should be through the established procedures for virements and reallocations. I noted that the entity charged the salary code to the tune of UGX.487,547,707 to cover employee costs for contract staff (211102) and salary arrears (321617) as shown in the table below. **showing Mischarge of the Salary expenditure** **Period** **Amount** Mischarged** **Account charged** **Account Name** **Account Name** 2020/2021 26,607,158 211101 General 2021/2022 460,940,549 **Total** 487,547,707** Staff Salaries 211101 General Staff Salaries **Right account code to be charge** 321617 211102 Salary Arrears (Budgeting) Contract Staff Salaries This practice is irregular and undermines the intentions of the appropriating authority and affects financial statement disclosures. Accounting Officer took note of the observation and promised to take keen attention during budget implementation. The **Table**", "lines I advised the Accounting Officer to ensure that budget for employee costs are allocated sufficient funds and where required, virement and reallocation should follow the established procedures."]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Summary of Key audit observations on Payroll Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "I undertook a physical headcount/validation of all employees at Mulago National Referral Hospital who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other", "page": 9, "level": 4}}], "page": 12, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": "Additionally, the NDP III under Intervention 3(d) of objective 4 of the Human Capital Development Programme, focuses on improving the functionality of the health system", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the NDP III under Intervention 3(d) of objective 4 of the Human Capital Development Programme, focuses on improving the functionality of the health system", "page": 13, "level": 4}}, {"headings_1": {"content": "Table 8: Summary of Key audit observations on Payroll Audit", "page": 10, "level": 5}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to deliver quality and affordable preventive, promotive, curative and palliative health", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the NDP III under Intervention 3(d) of objective 4 of the Human Capital Development Programme, focuses on improving the functionality of the health system", "page": 13, "level": 4}}, {"headings_1": {"content": "Table 8: Summary of Key audit observations on Payroll Audit", "page": 10, "level": 5}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "care services by availing affordable medicine and health supplies. In order to harness", "metadata": {"headings": [{"headings_0": {"content": "care services by availing affordable medicine and health supplies. In order to harness", "page": 13, "level": 2}}, {"headings_1": {"content": "Additionally, the NDP III under Intervention 3(d) of objective 4 of the Human Capital Development Programme, focuses on improving the functionality of the health system", "page": 13, "level": 4}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the benefits of Bulk procurements and address the rampant shortages of drugs, Government mandated NMS to procure all Essential Medicines and Health Supplies and distribute them to all health facilities in the country. This means that the funds for the", "metadata": {"headings": [{"headings_0": {"content": "care services by availing affordable medicine and health supplies. In order to harness", "page": 13, "level": 2}}, {"headings_1": {"content": "Additionally, the NDP III under Intervention 3(d) of objective 4 of the Human Capital Development Programme, focuses on improving the functionality of the health system", "page": 13, "level": 4}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "procurement of EHMS are budgeted for under NMS.", "metadata": {"headings": [{"headings_0": {"content": "procurement of EHMS are budgeted for under NMS.", "page": 13, "level": 2}}, {"headings_1": {"content": "care services by availing affordable medicine and health supplies. In order to harness", "page": 13, "level": 2}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following was observed from the review of the management of essential medicines", "metadata": {"headings": [{"headings_0": {"content": "The following was observed from the review of the management of essential medicines", "page": 13, "level": 2}}, {"headings_1": {"content": "procurement of EHMS are budgeted for under NMS.", "page": 13, "level": 2}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and health supplies; \n3.1", "metadata": {"headings": [{"headings_0": {"content": "The following was observed from the review of the management of essential medicines", "page": 13, "level": 2}}, {"headings_1": {"content": "procurement of EHMS are budgeted for under NMS.", "page": 13, "level": 2}}, [{"headings_0": {"content": "The following was observed from the review of the management of essential medicines", "page": 13, "level": 2}}, {"headings_1": {"content": "procurement of EHMS are budgeted for under NMS.", "page": 13, "level": 2}}]], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inadequate hospital budget for essential medicines and health supplies (EMHS) by NMS", "metadata": {"headings": [{"headings_0": {"content": "Inadequate hospital budget for essential medicines and health supplies (EMHS) by NMS", "page": 13, "level": 5}}, {"headings_1": {"content": "The following was observed from the review of the management of essential medicines", "page": 13, "level": 2}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare", "page": 13, "level": 2}}, {"headings_1": {"content": "Inadequate hospital budget for essential medicines and health supplies (EMHS) by NMS", "page": 13, "level": 5}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare", "page": 13, "level": 2}}, {"headings_1": {"content": "Inadequate hospital budget for essential medicines and health supplies (EMHS) by NMS", "page": 13, "level": 5}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "compared with the amount appropriated for that vote by Parliament.", "metadata": {"headings": [{"headings_0": {"content": "compared with the amount appropriated for that vote by Parliament.", "page": 13, "level": 2}}, {"headings_1": {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare", "page": 13, "level": 2}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The hospital had a credit line worth UGX.8,866,755,612 at NMS for the year 2022/23. However, the hospital consumed supplies worth UGX.9,201,504,539 resulting into an", "metadata": {"headings": [{"headings_0": {"content": "The hospital had a credit line worth UGX.8,866,755,612 at NMS for the year 2022/23. However, the hospital consumed supplies worth UGX.9,201,504,539 resulting into an", "page": 13, "level": 4}}, {"headings_1": {"content": "compared with the amount appropriated for that vote by Parliament.", "page": 13, "level": 2}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "excess consumption of supplies worth UGX 334,748,927.", "metadata": {"headings": [{"headings_0": {"content": "The hospital had a credit line worth UGX.8,866,755,612 at NMS for the year 2022/23. However, the hospital consumed supplies worth UGX.9,201,504,539 resulting into an", "page": 13, "level": 4}}, {"headings_1": {"content": "compared with the amount appropriated for that vote by Parliament.", "page": 13, "level": 2}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "It was further observed that the items in the following table were not delivered", "metadata": {"headings": [{"headings_0": {"content": "It was further observed that the items in the following table were not delivered", "page": 13, "level": 2}}, {"headings_1": {"content": "The hospital had a credit line worth UGX.8,866,755,612 at NMS for the year 2022/23. However, the hospital consumed supplies worth UGX.9,201,504,539 resulting into an", "page": 13, "level": 4}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "throughout the year.", "metadata": {"headings": [{"headings_0": {"content": "It was further observed that the items in the following table were not delivered", "page": 13, "level": 2}}, {"headings_1": {"content": "The hospital had a credit line worth UGX.8,866,755,612 at NMS for the year 2022/23. However, the hospital consumed supplies worth UGX.9,201,504,539 resulting into an", "page": 13, "level": 4}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 10: Showing medical suppliers that were not delivered throught out the year", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing medical suppliers that were not delivered throught out the year", "page": 13, "level": 1}}, {"headings_1": {"content": "It was further observed that the items in the following table were not delivered", "page": 13, "level": 2}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["BACLOFEN 10GM TABLETS", "120", "1,272,000"], ["IMIPRAMINE 25 MG TABLET", "120", "1,374,000"], ["DIGOXIN INJECTION 0.25 MG/ML 2ML", "12", "9,492,000"], ["DOBUTAMINE 25MG/2ML.IV INJ", "60", "2,499,000"], ["ETOMIDATE 2MG/ML, 20ML VIAL", "120", "2,760,000"], ["SORBITOL+SODIUM LACTATE+RINGERS SOLUTION, 200ML", "4800", "104,880,000"], ["SUXAMETHONIUM CHLORIDE 100MG/2ML INJECTION", "24", "6,066,000"], ["MORPHINE EPIDURAL 10MG/ML INJ", "60", "12,216,000"], ["LIDOCAINE HCL 5% + DEXTROSE 7.5% INJ SPINAL 2ML", "48", "184,800"], ["TROPICAMIDE PLUS( PLAIN) EYE DROPS, 5ML", "180", "2,974,320"], ["SCHIMER TEAR TEST", "24", "1,189,728"], ["BECLOMETHASONE INHALER 50MCG/DOSE 200 DOSES", "600", "7,140,000"], ["LUER LOCK BD SYRINGES 20ML", "960", "80,640,000"], ["CATHETER FOLEY 3 WAYS CH 16, LATEX", "360", "468,000"], ["CATHETER SUCTION FG 14 OD 4MM", "1200", "720,000"], ["NASOGASTRIC TUBE - PAED \u2013 12", "1800", "1,260,000"], ["TUBE FEEDING PREMATURE DISP. FG6X 30/40CM OD 2MM", "1800", "630,000"], ["FACE MASKS, DISPOSABLE, 3-PLY OPERATION THEATRE", "600", "32,340,000"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing medical suppliers that were not delivered throught out the year", "page": 13, "level": 1}}, {"headings_1": {"content": "It was further observed that the items in the following table were not delivered", "page": 13, "level": 2}}], "page": 13, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["Description", "Annual Planned Quantity", "Annual Cost UGX"], "type": "table"}}, {"content": [["SAFETY BOX FOR SYRINGES & NEEDLE DISPOSAL", "240", "13,068,000"], ["BONE WAX, 2.5 GRAMS TABLET", "24", "2,317,200"], ["**Total**", "", "**283,491,048**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing medical suppliers that were not delivered throught out the year", "page": 13, "level": 1}}, {"headings_1": {"content": "It was further observed that the items in the following table were not delivered", "page": 13, "level": 2}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["Description", "Annual Planned Quantity", "Annual Cost UGX"], "type": "table"}}, {"content": "This means that the hospital budget at NMS is inadequate to cover the hospital needs.", "metadata": {"headings": [{"headings_0": {"content": "This means that the hospital budget at NMS is inadequate to cover the hospital needs.", "page": 14, "level": 2}}, {"headings_1": {"content": "Table 10: Showing medical suppliers that were not delivered throught out the year", "page": 13, "level": 1}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This may result into stock outs and hence treatment disruptions and fatalities.", "metadata": {"headings": [{"headings_0": {"content": "This means that the hospital budget at NMS is inadequate to cover the hospital needs.", "page": 14, "level": 2}}, {"headings_1": {"content": "Table 10: Showing medical suppliers that were not delivered throught out the year", "page": 13, "level": 1}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer concurred with my finding that the hospital credit line at NMS is inadequate to cover all the needs of the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer concurred with my finding that the hospital credit line at NMS is inadequate to cover all the needs of the Hospital.", "page": 14, "level": 4}}, {"headings_1": {"content": "This means that the hospital budget at NMS is inadequate to cover the hospital needs.", "page": 14, "level": 2}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "The Accounting Officer concurred with my finding that the hospital credit line at NMS is inadequate to cover all the needs of the Hospital.", "page": 14, "level": 4}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the MoH and MoFPED to ensure that", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "The Accounting Officer concurred with my finding that the hospital credit line at NMS is inadequate to cover all the needs of the Hospital.", "page": 14, "level": 4}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the hospital\u2019s budget for EMHS at NMS is enhanced.", "metadata": {"headings": [{"headings_0": {"content": "the hospital\u2019s budget for EMHS at NMS is enhanced.", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.0", "metadata": {"headings": [{"headings_0": {"content": "the hospital\u2019s budget for EMHS at NMS is enhanced.", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Audit of medical equipment", "metadata": {"headings": [{"headings_0": {"content": "Audit of medical equipment", "page": 14, "level": 5}}, {"headings_1": {"content": "the hospital\u2019s budget for EMHS at NMS is enhanced.", "page": 14, "level": 2}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1", "metadata": {"headings": [{"headings_0": {"content": "Audit of medical equipment", "page": 14, "level": 5}}, {"headings_1": {"content": "the hospital\u2019s budget for EMHS at NMS is enhanced.", "page": 14, "level": 2}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Status of medical equipment", "metadata": {"headings": [{"headings_0": {"content": "Status of medical equipment", "page": 14, "level": 5}}, {"headings_1": {"content": "Audit of medical equipment", "page": 14, "level": 5}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph F (vii) of the Equipment Standard Operating Procedures requires that if the", "metadata": {"headings": [{"headings_0": {"content": "Paragraph F (vii) of the Equipment Standard Operating Procedures requires that if the", "page": 14, "level": 2}}, {"headings_1": {"content": "Status of medical equipment", "page": 14, "level": 5}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Equipment is obsolete, requires maintenance or is not used at present should have a \u201cNot in use\u201d sign placed in clear view on its surface.", "metadata": {"headings": [{"headings_0": {"content": "Equipment is obsolete, requires maintenance or is not used at present should have a \u201cNot in use\u201d sign placed in clear view on its surface.", "page": 14, "level": 4}}, {"headings_1": {"content": "Paragraph F (vii) of the Equipment Standard Operating Procedures requires that if the", "page": 14, "level": 2}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Through physical inspection and document review of the equipment Listing on the", "metadata": {"headings": [{"headings_0": {"content": "Equipment is obsolete, requires maintenance or is not used at present should have a \u201cNot in use\u201d sign placed in clear view on its surface.", "page": 14, "level": 4}}, {"headings_1": {"content": "Paragraph F (vii) of the Equipment Standard Operating Procedures requires that if the", "page": 14, "level": 2}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Asset Register, it was noted that some 86 medical equipment were identified as non-", "metadata": {"headings": [{"headings_0": {"content": "Asset Register, it was noted that some 86 medical equipment were identified as non-", "page": 14, "level": 2}}, {"headings_1": {"content": "Equipment is obsolete, requires maintenance or is not used at present should have a \u201cNot in use\u201d sign placed in clear view on its surface.", "page": 14, "level": 4}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "functional while 24 were identified functional equipment however needed repair, replacement and service, implying that some equipment were not being maintained and some were obsolete as shown in Appendix 4.", "metadata": {"headings": [{"headings_0": {"content": "Asset Register, it was noted that some 86 medical equipment were identified as non-", "page": 14, "level": 2}}, {"headings_1": {"content": "Equipment is obsolete, requires maintenance or is not used at present should have a \u201cNot in use\u201d sign placed in clear view on its surface.", "page": 14, "level": 4}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Functional", "607", "85"], ["Functional (Needs Repair & Service)", "24", "3"], ["Non-Functional", "86", "12"], ["**Total**", "717", "100"]], "metadata": {"headings": [{"headings_0": {"content": "Asset Register, it was noted that some 86 medical equipment were identified as non-", "page": 14, "level": 2}}, {"headings_1": {"content": "Equipment is obsolete, requires maintenance or is not used at present should have a \u201cNot in use\u201d sign placed in clear view on its surface.", "page": 14, "level": 4}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["Status of Medical Equipment", "Number", "%age"], "type": "table"}}, {"content": "Obsolete medical equipment affects diagnosis while un-serviced equipment may give", "metadata": {"headings": [{"headings_0": {"content": "Obsolete medical equipment affects diagnosis while un-serviced equipment may give", "page": 14, "level": 2}}, {"headings_1": {"content": "Asset Register, it was noted that some 86 medical equipment were identified as non-", "page": 14, "level": 2}}], "page": 14, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "However, the review of interim certificate No.9 issued on 06/06/2023 indicated that", "metadata": {"headings": [{"headings_0": {"content": "Obsolete medical equipment affects diagnosis while un-serviced equipment may give", "page": 14, "level": 2}}, {"headings_1": {"content": "Asset Register, it was noted that some 86 medical equipment were identified as non-", "page": 14, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "only cumulative works worth UGX.8,644,359,178 had been certified against", "metadata": {"headings": [{"headings_0": {"content": "only cumulative works worth UGX.8,644,359,178 had been certified against", "page": 15, "level": 2}}, {"headings_1": {"content": "Obsolete medical equipment affects diagnosis while un-serviced equipment may give", "page": 14, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "certificates 2 to 9 by the end of the contract period representing 28.5% performance as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "only cumulative works worth UGX.8,644,359,178 had been certified against", "page": 15, "level": 2}}, {"headings_1": {"content": "Obsolete medical equipment affects diagnosis while un-serviced equipment may give", "page": 14, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Cert 2", "661,601,358"], ["Cert 3", "594,160,829"], ["Cert 4", "690,863,059"], ["Cert 5", "1,145,462,988"], ["Cert 6", "446,366,125"], ["Cert 7", "1,014,767,654"], ["Cert 8", "1,363,156,064"], ["Cert 9", "1,409,350,040"], ["VAT", "1,318,631,061"], ["**Advance Payment**", "531,016,967"], ["**Total Payments**", "**12,761,820,314**"]], "metadata": {"headings": [{"headings_0": {"content": "only cumulative works worth UGX.8,644,359,178 had been certified against", "page": 15, "level": 2}}, {"headings_1": {"content": "Obsolete medical equipment affects diagnosis while un-serviced equipment may give", "page": 14, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["Cert 1(Advance Payt)", "3,586,444,169"], "type": "table"}}, {"content": "Failure to complete the works in the agreed timelines frustrated their functionality and", "metadata": {"headings": [{"headings_0": {"content": "Failure to complete the works in the agreed timelines frustrated their functionality and", "page": 15, "level": 2}}, {"headings_1": {"content": "only cumulative works worth UGX.8,644,359,178 had been certified against", "page": 15, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the Institute\u2019s service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Failure to complete the works in the agreed timelines frustrated their functionality and", "page": 15, "level": 2}}, {"headings_1": {"content": "only cumulative works worth UGX.8,644,359,178 had been certified against", "page": 15, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management did not provide a response to the delayed completion of the project.", "metadata": {"headings": [{"headings_0": {"content": "Management did not provide a response to the delayed completion of the project.", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to complete the works in the agreed timelines frustrated their functionality and", "page": 15, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "Management did not provide a response to the delayed completion of the project.", "page": 15, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the contractor to deploy more resources", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with the contractor to deploy more resources", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to ensure the works are completed in time.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with the contractor to deploy more resources", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 15, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with the contractor to deploy more resources", "page": 15, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 15, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with the contractor to deploy more resources", "page": 15, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information.", "metadata": {"headings": [{"headings_0": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information.", "page": 15, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 5}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "metadata": {"headings": [{"headings_0": {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "page": 15, "level": 4}}, {"headings_1": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information.", "page": 15, "level": 2}}], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a", "metadata": {"headings": [{"headings_0": {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "page": 15, "level": 4}}, {"headings_1": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information.", "page": 15, "level": 2}}, [{"headings_0": {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "page": 15, "level": 4}}, {"headings_1": {"content": "by the Head of Accounts and the Accounting Officer and other supplementary information.", "page": 15, "level": 2}}]], "page": 15, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "page": 16, "level": 2}}, {"headings_1": {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "page": 15, "level": 4}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "entity's ability to continue as a going concern, disclosing, as applicable, matters related to", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "page": 16, "level": 2}}, {"headings_1": {"content": "The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I", "page": 15, "level": 4}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going concern and using the going concern basis of accounting, unless the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 16, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the entity's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 16, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "page": 16, "level": 2}}, [{"headings_0": {"content": "going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 16, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "page": 16, "level": 2}}]], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 16, "level": 5}}, {"headings_1": {"content": "going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 16, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 16, "level": 5}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 16, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 16, "level": 5}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "metadata": {"headings": [{"headings_0": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 16, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a", "metadata": {"headings": [{"headings_0": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 16, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 16, "level": 2}}, {"headings_1": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 16, "level": 2}}, {"headings_1": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 16, "level": 2}}, {"headings_1": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 16, "level": 2}}, {"headings_1": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 16, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 16, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "basis for my opinion. The risk of not detecting a material misstatement resulting from", "metadata": {"headings": [{"headings_0": {"content": "basis for my opinion. The risk of not detecting a material misstatement resulting from", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "basis for my opinion. The risk of not detecting a material misstatement resulting from", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 16, "level": 2}}, {"headings_1": {"content": "basis for my opinion. The risk of not detecting a material misstatement resulting from", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "audit procedures that are appropriate in the circumstances, but not for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 16, "level": 2}}, {"headings_1": {"content": "basis for my opinion. The risk of not detecting a material misstatement resulting from", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expressing an opinion on the effectiveness of the Hospital's internal control.", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Hospital's internal control.", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "page": 16, "level": 4}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Hospital's internal control.", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\uf0b7 Conclude on the appropriateness of Accounting Officer's use of the going concern basis", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of Accounting Officer's use of the going concern basis", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "page": 16, "level": 4}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of Accounting Officer's use of the going concern basis", "page": 16, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "page": 16, "level": 4}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Hospital's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related", "metadata": {"headings": [{"headings_0": {"content": "the Hospital's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related", "page": 16, "level": 4}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of Accounting Officer's use of the going concern basis", "page": 16, "level": 2}}], "page": 16, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer all relationships and other matters that may reasonably be thought to bear on my", "metadata": {"headings": [{"headings_0": {"content": "Officer all relationships and other matters that may reasonably be thought to bear on my", "page": 17, "level": 2}}, {"headings_1": {"content": "the Hospital's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related", "page": 16, "level": 4}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "independence, and where applicable, actions taken to eliminate threats or safegurads applied.", "metadata": {"headings": [{"headings_0": {"content": "Officer all relationships and other matters that may reasonably be thought to bear on my", "page": 17, "level": 2}}, {"headings_1": {"content": "the Hospital's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related", "page": 16, "level": 4}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 17, "level": 2}}, {"headings_1": {"content": "Officer all relationships and other matters that may reasonably be thought to bear on my", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 17, "level": 2}}, {"headings_1": {"content": "Officer all relationships and other matters that may reasonably be thought to bear on my", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 17, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 17, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 17, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you,", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 17, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "based on my work described on the audit of Financial Statements, that, the activities, financial", "metadata": {"headings": [{"headings_0": {"content": "based on my work described on the audit of Financial Statements, that, the activities, financial", "page": 17, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 17, "level": 5}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "based on my work described on the audit of Financial Statements, that, the activities, financial", "page": 17, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 17, "level": 5}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 17, "level": 5}}, {"headings_1": {"content": "based on my work described on the audit of Financial Statements, that, the activities, financial", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 17, "level": 5}}, {"headings_1": {"content": "based on my work described on the audit of Financial Statements, that, the activities, financial", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I performed", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I performed", "page": 17, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 17, "level": 5}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procedures primarily to identify findings but not to gather evidence to express assurance.", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I performed", "page": 17, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 17, "level": 5}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "There were no material findings in respect of the compliance criteria for the applicable subject", "metadata": {"headings": [{"headings_0": {"content": "There were no material findings in respect of the compliance criteria for the applicable subject", "page": 17, "level": 2}}, {"headings_1": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I performed", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "matters.", "metadata": {"headings": [{"headings_0": {"content": "There were no material findings in respect of the compliance criteria for the applicable subject", "page": 17, "level": 2}}, {"headings_1": {"content": "findings on the compliance of the Ministry with specific matters in key legislations. I performed", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "John F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "John F. S. Muwanga", "page": 17, "level": 2}}, {"headings_1": {"content": "There were no material findings in respect of the compliance criteria for the applicable subject", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 17, "level": 5}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27 th December 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 17, "level": 5}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 17, "level": 2}}], "page": 17, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 18, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 17, "level": 5}}], "page": 18, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Implementation of Budget Outputs 1 (a): Fully Implemented Outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Budget Outputs 1 (a): Fully Implemented Outputs", "page": 18, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 3}}], "page": 18, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "367,967", "3,012", "7,636"], ["2", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", null, "8,520", "11,466"], ["3", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", null, "240", "248"], ["4", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", null, "480", "893"], ["5", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", null, "12,700", "221,115"], ["6", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", null, "15,000", "15,640"], ["7", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", null, "600,000", "1,099,066"], ["8", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and", "320009 Diagnostic Services", null, "1,000", "9,734"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Budget Outputs 1 (a): Fully Implemented Outputs", "page": 18, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 3}}], "page": 18, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Programme", "Sub-Programme", "PIAP Out-put", "Budget out-put", "Total Output expenditure UGX (\u2018000\u2019)", "Total No. of activities", "Number fully implemente d"], "type": "table"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Budget Outputs 1 (a): Fully Implemented Outputs", "page": 18, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 3}}], "page": 18, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "malaria and other communicable diseases.", "", "", "", "", null, null], ["9", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "17,200", "64,596"], ["10", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "5,000", "16,359"], ["11", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "2,000", "2,288"], ["12", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "300", "859"], ["13", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320047 Surgical Services", "924,713", "1,000", "1,280"], ["14", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320048 Internal Medicine and Rehabilitation Services", "224,191", "7,000", "11,135"], ["15", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320048 Internal Medicine and Rehabilitation Services", "224,191", "6.8", "5"], ["**Total**", "", "", "", "**1,741,062**", "", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Budget Outputs 1 (a): Fully Implemented Outputs", "page": 18, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 3}}], "page": 19, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Programme", "Sub-Programme", "PIAP Out-put", "Budget out-put", "Total Output expenditure UGX (\u2018000\u2019)", "Total No. of activities", "Number fully implemente d"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Budget Outputs 1 (a): Fully Implemented Outputs", "page": 18, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 3}}], "page": 19, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 (b): Partially Implemented Outputs", "metadata": {"headings": [{"headings_0": {"content": "1 (b): Partially Implemented Outputs", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendix 1: Implementation of Budget Outputs 1 (a): Fully Implemented Outputs", "page": 18, "level": 1}}], "page": 20, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["25", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "367,967", "9,000", "0", "8,325", "675"], ["26", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "120", "0", "43", "77"], ["27", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "300", "0", "100", "200"], ["28", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "72,600", "0", "11,004", "61,596"], ["29", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "105,000", "0", "4,572", "100,428"], ["30", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320047 Surgical Services", "924,713", "160,000", "0", "2,154", "157,846"], ["31", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320047 Surgical Services", "924,713", "11,000", "0", "7,549", "3,451"], ["32", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320048 Internal Medicine and Rehabilitation Services", "224,191", "740,000", "0", "106,318", "633,682"], ["33", "Human Capital Development", "Population Health,", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB", "320048 Internal Medicine and", "224,191", "252,500", "0", "11,416", "241,084"]], "metadata": {"headings": [{"headings_0": {"content": "1 (b): Partially Implemented Outputs", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendix 1: Implementation of Budget Outputs 1 (a): Fully Implemented Outputs", "page": 18, "level": 1}}], "page": 20, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Programme", "Sub- Programme", "PIAP Out-put", "Budget out-put", "Total expenditur e UGX (\u2018000\u2019)", "Total No of activities", "Fully impleme nted", "Number of partially implemented activities", "Number not implemented"], "type": "table"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "1 (b): Partially Implemented Outputs", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendix 1: Implementation of Budget Outputs 1 (a): Fully Implemented Outputs", "page": 18, "level": 1}}], "page": 20, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Safety and Management", "and malaria and other communicable diseases.", "Rehabilitation Services", "", "", "", "", "", null], ["34", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320048 Internal Medicine and Rehabilitation Services", "12,875,566", "Assorted", "0", "Assorted", "N/A"], ["15,541,341", "", "", "", "", null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "1 (b): Partially Implemented Outputs", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendix 1: Implementation of Budget Outputs 1 (a): Fully Implemented Outputs", "page": 18, "level": 1}}], "page": 21, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Programme", "Sub- Programme", "PIAP Out-put", "Budget out-put", "Total expenditur e UGX (\u2018000\u2019)", "Total No of activities", "Fully impleme nted", "Number of partially implemented activities", "Number not implemented"], "type": "table"}}, {"content": "1 (c) NOT Implemented Outputs", "metadata": {"headings": [{"headings_0": {"content": "1 (c) NOT Implemented Outputs", "page": 21, "level": 1}}, {"headings_1": {"content": "1 (b): Partially Implemented Outputs", "page": 20, "level": 1}}], "page": 21, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Development", "Population Health, Safety and Management", "1203010508 Health facilities at all levels equipped with appropriate and modern medical and diagnostic", "000003 Facilities and Equipment Management", "3,000,000", "11", "0"], ["2", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "367,967", "700", "0"], ["3", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "100", "0"], ["4", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "50", "0"], ["5", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "1,000", "0"], ["6", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "500", "0"], ["7", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "300", "0"], ["8", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "200", "0"]], "metadata": {"headings": [{"headings_0": {"content": "1 (c) NOT Implemented Outputs", "page": 21, "level": 1}}, {"headings_1": {"content": "1 (b): Partially Implemented Outputs", "page": 20, "level": 1}}], "page": 21, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/ N", "Programme", "Sub-Programme", "PIAP Out-put", "Budget out-put", "Amount Spent UGX (\u2018000\u2019)", "Number of activitie s", "Number of fully implement ed"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "1 (c) NOT Implemented Outputs", "page": 21, "level": 1}}, {"headings_1": {"content": "1 (b): Partially Implemented Outputs", "page": 20, "level": 1}}], "page": 21, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["9", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "50", "0"], ["10", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "50", "0"], ["11", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "50", "0"], ["12", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "720", "0"], ["13", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320009 Diagnostic Services", "", "200", "0"], ["14", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320047 Surgical Services", "924,713", "12", "0"], ["15", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320047 Surgical Services", "", "4", "0"], ["16", "Human Capital Development", "Population Health, Safety and Management", "1203010514 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases.", "320047 Surgical Services", "", "100", "0"], ["TOTAL", "", "4,292,680", "", "", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "1 (c) NOT Implemented Outputs", "page": 21, "level": 1}}, {"headings_1": {"content": "1 (b): Partially Implemented Outputs", "page": 20, "level": 1}}], "page": 22, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/ N", "Programme", "Sub-Programme", "PIAP Out-put", "Budget out-put", "Amount Spent UGX (\u2018000\u2019)", "Number of activitie s", "Number of fully implement ed"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "1 (c) NOT Implemented Outputs", "page": 21, "level": 1}}, {"headings_1": {"content": "1 (b): Partially Implemented Outputs", "page": 20, "level": 1}}], "page": 22, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 2: Mischarge of expendindutre", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Mischarge of expendindutre", "page": 23, "level": 1}}, {"headings_1": {"content": "1 (c) NOT Implemented Outputs", "page": 21, "level": 1}}], "page": 23, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**on Amount** **Supplie r Number** **CODE DESCRIPTIO N** **Code Charg ed** **Right Code to be Charged** **Right Description** **Payme nt Date** **Invoice** Supplier Number** **Description** Distributi**", null, null, null, null, null, null, null, null, null], ["**R381/J UN/202 3**", "allowances for security situation assessment for NATUKUNDA IAN AND SAASI KULE", "Travel inland", "227001", "223004", "Guard and Security Services", "28-Jun- 23", "NATUKUNDA JOVANITH", "108241", "671,515"], ["**R230/F EB/202 3**", "MEDICAL SUPPLIES", "Consultancy Services", "225101", "224001", "Medical Supplies and Services", "24- Feb-23", "ELSMED EAST AFRICA LTD", "848133", "1,329,000"], ["**RB175/ 03/23**", "Security guards for qtr three 2022/23", "Travel inland", "227001", "223004", "Guard and Security Services", "16- Mar-23", "Sundry persons", "71750", "2,640,000"], ["**RB187/ 03/23**", "Security guards for qtr three 2022/23", "Travel inland", "227001", "223004", "Guard and Security Services", "16- Mar-23", "Sundry persons", "66386", "2,805,000"], ["**R231/F EB/202 3**", "MEDICAL SUPPLIES", "Consultancy Services", "225101", "224001", "Medical Supplies and Services", "31- Mar-23", "ELSMED EAST AFRICA LTD", "848133", "10,000,000"], ["**R964/J UN/202 3**", "workshops meetings and seminars- neurotech", "Consultancy Services", "225101", "221002", "Workshops, Meetings and Seminars", "28-Jun- 23", "SHEILD ENTERPRISES (U) LIMITED", "873039", "12,036,000"], ["**R229/F EB/202 3**", "MEDICAL SUPPLIES", "Consultancy Services", "225101", "224001", "and Services Medical Supplies", "31- Mar-23", "ELSMED EAST AFRICA LTD", "848133", "12,356,000"], ["**R978/J UN/202 3**", "WELFARE AND ENTERTAINMENT- HOSPITAL OPEN DAY", "Advertising and Public Relations", "221001", "221009", "Welfare and Entertainment", "28-Jun- 23", "SHEILD ENTERPRISES (U) LIMITED", "873039", "29,550,000"], ["**R72/FE B/2023**", "MEDICAL SUPPLIES AND SERVICES- MEDICAL SUPPLIES", "Consultancy Services", "225101", "224001", "Medical Supplies and Services", "15- Feb-23", "ELSMED EAST AFRICA LTD", "848133", "54,349,877"], ["**R218/ MAY/20 23**", "medical supplies and services-feb2023", "Consultancy Services", "225101", "224001", "Medical Supplies and Services", "08-Jun- 23", "ELSMED EAST AFRICA LTD", "848133", "81,849,700"], ["**R188M AY/202 3**", "MEDICAL SUPPLIES AND SERVIICES- NOV 22", "Consultancy Services", "225101", "224001", "Medical Supplies and Services", "08-Jun- 23", "ELSMED EAST AFRICA LTD", "848133", "110,021,25 0"], ["**R219/ MAY/20 23**", "medical supplies and services-", "Consultancy Services", "225101", "224001", "Medical Supplies and Services", "08-Jun- 23", "ELSMED EAST AFRICA LTD", "848133", "110,182,27 5"], ["**427,790, 617**", null, null, null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Mischarge of expendindutre", "page": 23, "level": 1}}, {"headings_1": {"content": "1 (c) NOT Implemented Outputs", "page": 21, "level": 1}}], "page": 23, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Mischarge of expendindutre", "page": 23, "level": 1}}, {"headings_1": {"content": "1 (c) NOT Implemented Outputs", "page": 21, "level": 1}}], "page": 23, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 3: Details of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Details of service delivery from implemented activities", "page": 24, "level": 1}}, {"headings_1": {"content": "Appendix 2: Mischarge of expendindutre", "page": 23, "level": 1}}], "page": 24, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Development", "", "", "0.368", "", ""], [null, null, "**The renovation works at Nuclear Medicine complete**", "The renovation works Nuclear Medicine complete at", null, "Functional within the cost and time", "Civil works completed and the machine is now functional"], [null, null, "**320009** **Radiology & Imaging Services:** **Diagnostic** **Services**", "", null, "", "machine was revamped but is partially functional The"], [null, null, "9000 Conventional Radiography", "", null, "Operational", null], [null, null, "120 Fluoroscopy guided", "", null, "Operational", null], [null, null, "3012 CT images", "", null, "Operational", null], [null, null, "720 MRI", "machine it MRI was nonfunctional; needed upgrade and revamping which was not done despite receiving all the Budgeted Funds.", null, "Non functional", null], [null, null, "8520 Ultrasonography", "stock of consumables boosted imaging and radiology output Increased", null, "Operational", null], [null, null, "240 Mammography", null, null, "Operational", null], [null, null, "480 Interventional Imaging", null, null, "Operational", null], [null, null, "300 Other services", "", null, "", ""], [null, null, "**320009** **Clinical, Pathology & Mortuary** **Diagnostic** **Services**", "", null, "", ""], [null, null, "12700 Haematology", "Increased referrals-in due to increased scope of super- specialized services", null, "Operational", null], [null, null, "15000 Blood Transfusion", null, null, "Operational", "The machine was installed but currently is"], [null, null, "600,000 Clinical Chemistry", null, null, "Operational", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Details of service delivery from implemented activities", "page": 24, "level": 1}}, {"headings_1": {"content": "Appendix 2: Mischarge of expendindutre", "page": 23, "level": 1}}], "page": 24, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Programme", "Activity details", "Summary of findings", "Total expenditure (UGX) \u2018Bn", "Audit Remarks (Time, Quality, Quantity, Cost and Functionality)", "Management Response"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Details of service delivery from implemented activities", "page": 24, "level": 1}}, {"headings_1": {"content": "Appendix 2: Mischarge of expendindutre", "page": 23, "level": 1}}], "page": 24, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "1000 Hormonal Assays", "", "", "Operational", "not being used due to change in technology", null], ["200 Electrophoresis", "been Hb Electrophoresis machine has never successfully installed.", "", "Non functional", "", null, null], ["17200 Microbiology", "Free Lab services boosted the number of tests", "", "Operational", "", null, null], ["5,000 Routine Lab Studies eg RFT", null, "", "", "Operational", null, ""], ["2,000 Postmortem", null, "", "", "Operational", null, ""], ["72600 pathology services", null, "", "", "Operational", null, ""], ["300 Forensic Studies", null, "", "", "Operational", null, ""], ["105000 others", "", "", "Operational", "", null, null], ["2", "", "**320047** Surgical** **Non-Trauma emergencies:** **Services**", "99% of funds were Absorbed when the Planned activities were Implemented", "0.925", "", "Functional with the cost and time"], [null, "16000 OPD", "were Implemented", null, null, "Operational", null], [null, "11000 IPD", "", null, null, "Operational", null], [null, "1000 Surgeries.", "", null, null, "Operational", null], [null, "**320047** **Transplant services** **Surgical** **Services**", "", null, null, "", ""], [null, "12 Kidney transplant,", "", null, null, "Non functional", "The delay was caused by legislation which has since been cleared. The transplant is scheduled for December"], [null, "4 camps", "", null, null, "Non functional", "The Hospital in FY 2022/23 held several successful medical camps i.e. Peadiatric Surgery, Knee camp, Spine Surgery camp, ENT, Paediatrics and child health, and Internal Medicine"], [null, "100 AV Fistula Placement and reversal", "", null, null, "Non functional", "120 AV Fistula Placement and reversal"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Details of service delivery from implemented activities", "page": 24, "level": 1}}, {"headings_1": {"content": "Appendix 2: Mischarge of expendindutre", "page": 23, "level": 1}}], "page": 25, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Programme", "Activity details", "Summary of findings", "Total expenditure (UGX) \u2018Bn", "Audit Remarks (Time, Quality, Quantity, Cost and Functionality)", "Management Response"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Details of service delivery from implemented activities", "page": 24, "level": 1}}, {"headings_1": {"content": "Appendix 2: Mischarge of expendindutre", "page": 23, "level": 1}}], "page": 25, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "for patients for dialysis done", null, null, null, null, null], ["3", "", "**320048** **Rehabilitation Services** **Internal Medicine and**", "", "", "", ""], [null, "740,000 Specialized Outpatients", "Under absorption of UGX.75M", "0.224", "Non functional", "Specialized outpatients clinics are functional", null], [null, "7,000 Dialysis sessions", null, "", "", "Non functional", "Dialysis unit is open and 18,000 dialysis sessions were done"], [null, "252,500 Admissions", null, "", "", "Non functional", "Adquately done within the cost and time"], [null, "6.8days Average Length of stay", null, "", "", "Non functional", ""], ["4", "", "**320049 Medical Research**", "No appropriateness to measure Performance Indicators.", "0.116", "", "Research was carried out within the cost and time"], [null, "Research capacity developed", "Performance Indicators.", null, null, "Functional", null], [null, "Research protocols assessed for approval", "", null, null, null, null], [null, "Operational researches conducted and", "", null, null, null, null], [null, "Students' research supervised", "", null, null, null, null], ["", "", "**Total**", "", "**1.63**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Details of service delivery from implemented activities", "page": 24, "level": 1}}, {"headings_1": {"content": "Appendix 2: Mischarge of expendindutre", "page": 23, "level": 1}}], "page": 26, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Programme", "Activity details", "Summary of findings", "Total expenditure (UGX) \u2018Bn", "Audit Remarks (Time, Quality, Quantity, Cost and Functionality)", "Management Response"], "type": "table"}}, {"content": "Appendix 4: Status of Functionality of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Status of Functionality of Medical Equipment", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix 3: Details of service delivery from implemented activities", "page": 24, "level": 1}}], "page": 26, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Accident and Emergency", "Examination Couch", "-", "-", "1", "Functional", "Needs Service"], ["2", "Accident and Emergency", "Anesthesia Machine", "GLORY PLUS", "SYVZU031", "1", "Functional", "Needs Service"], ["3", "Accident and Emergency", "Patient Monitor", "-", "-", "1", "Functional", "Needs Service"], ["4", "Accident and Emergency", "Autoclave", "LS-B100L", "339", "1", "Functional", "\u00b7 Missing Safety Valve"], ["5", "Accident and Emergency", "Patient Trolley", "-", "-", "6", "Functional", "Needs Service"], ["6", "Accident and Emergency", "Automated External Defribillator", "9300E-529", "4383849", "1", "Functional", "No Accessories"], ["7", "Accident and Emergency", "Electrocardiography Machine", "SE-300A", "30232-M11701850009", "1", "Functional", "Faulty Accessories"], ["8", "Mac Paed", "Concentrator", "", "CBB0118330163", "2", "Semi- Functional", "1 Needs Repair"], ["9", "Mac Paed", "Oxygen Cylinders", "", "", "11", "Functional", "2 Need Repair"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Status of Functionality of Medical Equipment", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix 3: Details of service delivery from implemented activities", "page": 24, "level": 1}}], "page": 26, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Department", "Name", "Model", "Serial No", "Quantity", "Status", "Remarks"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Status of Functionality of Medical Equipment", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix 3: Details of service delivery from implemented activities", "page": 24, "level": 1}}], "page": 26, "document_name": "Mulago National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["LIST OF ACRONYMS - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the approved budget - 1", "Diversion/mischarges - 5", "Management of the Government Salary Payroll 6 2.0", "Other matter - 9", " 3.0 Management of Essential Medicines - 9", " 4.0 Audit of medical equipment - 11", "Delayed Completion of the Construction of 150 units of staff houses 11 5.0", "Other Information - 12", "Management Responsibilities for the Financial Statements - 12", "Auditor's Responsibilities for the audit of the Financial Statements - 13", "Other Reporting Responsibilities - 14", "Report on the Audit of Compliance with Legislation - 14", "Appendices - 15", "Appendix 1: Implementation of Budget Outputs - 15", "1 (a): Fully Implemented Outputs - 15", "1 (b): Partially Implemented Outputs - 17", "1 (c) NOT Implemented Outputs - 18", "Appendix 2: Mischarge of expendindutre - 20", "Appendix 3: Details of service delivery from implemented activities - 21", "Appendix 4: Status of Functionality of Medical Equipment - 23"], "page": 2}]} \ No newline at end of file diff --git a/reports/chunks/Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023.chunks.json b/reports/chunks/Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023.chunks.json new file mode 100644 index 0000000000000000000000000000000000000000..bf5fbc43e8f33065cafd523519d84b750174ee98 --- /dev/null +++ b/reports/chunks/Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023.chunks.json @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF MULAGO SPECIALISED", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "WOMEN AND NEONATAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "WOMEN AND NEONATAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}], "page": 1, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023 \nTABLE OF CONTENTS \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "WOMEN AND NEONATAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}, [{"headings_0": {"content": "WOMEN AND NEONATAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}], [{"headings_0": {"content": "WOMEN AND NEONATAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}]], "page": 1, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**Bn**", "Billion"], ["**EMHS**", "Essential Medicines and Health Supplies"], ["**ICT**", "Information Communication Technology"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**LGs**", "Local Governments"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**Mn**", "Million"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MOH**", "Ministry of Health"], ["**NTR**", "Non Tax Revenue"], ["**PFMA**", "Public Finance Management Act"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**PS/ST**", "Permanent Secretary/Secretary to Treasury"], ["**TI**", "Treasury Instructions"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "WOMEN AND NEONATAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}], "page": 3, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO SPECIALISED WOMEN AND NEONATAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO SPECIALISED WOMEN AND NEONATAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "WOMEN AND NEONATAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO SPECIALISED WOMEN AND NEONATAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "WOMEN AND NEONATAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MULAGO SPECIALISED WOMEN AND NEONATAL HOSPITAL", "page": 4, "level": 1}}], "page": 4, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 4, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Mulago Specialised Women and Neonatal Hospital (MSWNH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 set out on pages 18 to 24. \nIn my opinion, the accompanying financial statements of Mulago Specialised Women and Neonatal Hospital for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 (as amended) and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter \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. I have determined the matters described below to be key audit matters communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Mulago Specialised Women and Neonatal Hospital is to provide tertiary care for referred patients focusing on specialized reproductive and neonatal services. This it achieves through its specialized units of Uro-Gynaecology, Gyn-Oncology, Reproductive Medicine, Maternal foetal medicine, Benign Gynaecology and Neonatology. \nDuring the financial year 2022/2023, the entity had a budget of UGX.32,024,987,660 out of which UGX.31,990,987,660 was warranted as shown in the table below. \nTable 1: Showing total budget and total warrants for the Hospital", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (Wage)", "19,213,975,951", "19,213,975,951", "100"], ["2", "Recurrent (Non- wage)", "11,043,011,709", "11,043,011,709", "100"], ["3", "Development", "1,768,000,000", "1,734,000,000", "98"], ["", "**Total**", "**32,024,987,660**", "**31,990,987,660**", "99.9"]], "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget UGX", "Warrants UGX", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX.31,990,987,660 I reviewed activities/outputs worth UGX.29,906,155,806 (93%) as summarised in the table 2 below;", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 2: Showing activities reviewed", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing activities reviewed", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Wage expenditure", "19,213,975,951", "60"], ["2", "Medical equipment", "1,299,466,665", "64"], ["3", "Light ICT equipment", "208,143,800", "64.8"], ["4", "Furniture and fittings", "150,000,000", "65"], ["5", "Outputs/activities budget performance review selected for", "9,034,569,390", "100"], ["", "**Total Amount audited**", "**29,906,155,806**", "**93**"], ["", "**Total Amount Warranted**", "**31,990,987,660**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing activities reviewed", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Actual Amount (UGX)", "Cumulative %age"], "type": "table"}}, {"content": "Table No. 3: Showing findings on budget performance", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing activities reviewed", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 1.1.1 Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation 1.1.1 Revenue Performance", "page": 6, "level": 3}}, {"headings_1": {"content": "Table 2: Showing activities reviewed", "page": 5, "level": 2}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Performance of Non-Tax Revenue (NTR)", "metadata": {"headings": [{"headings_0": {"content": "Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1.1 Revenue Performance", "page": 6, "level": 3}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the According to the approved NTR Estimates for the FYR 2022/2023, the Accounting Officer entity budgeted to collect UGX.9Bn during the year. However, by the to put in place end of the year only UGX.6.990Bn had been collected representing a mechanisms \nfor 77.7% performance. \nprojecting realistic estimates \nof Under collection of NTR at vote level negatively affects NTR collections referrals \nfrom at Treasury level thereby denying Government resources for Kawempe National implementation of activities. \nReferral Hospital. The Accounting Officer explained that undercollection of NTR was due \nand other identified to waivers given to patients referred from Kawempe National Referral \nreferrals \nHospital \nPerformance of GOU warrants \nThe entity had an approved budget of UGX.32.024Bn from the various I \nadvised the Programmes out of which UGX.31.99Bn was warranted resulting in a Accounting Officer shortfall of UGX.0.034Bn representing a 99.89% performance. \nto always liaise with The performance of warrants from each of the Programmes from which MoFPED \nand to the entity was allocated funds is shown in the table below; \nensure that all appropriated funds", "metadata": {"headings": [{"headings_0": {"content": "Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1.1 Revenue Performance", "page": 6, "level": 3}}, [{"headings_0": {"content": "Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1.1 Revenue Performance", "page": 6, "level": 3}}]], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing performance of warrants", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance of warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "are released", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance of warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programme Approved Warrants Variance %age", "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants Variance %age", "page": 6, "level": 5}}, {"headings_1": {"content": "Table showing performance of warrants", "page": 6, "level": 5}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget (UGX) (UGX) Bn performance", "metadata": {"headings": [{"headings_0": {"content": "Budget (UGX) (UGX) Bn performance", "page": 6, "level": 5}}, {"headings_1": {"content": "Programme Approved Warrants Variance %age", "page": 6, "level": 5}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 5}}, {"headings_1": {"content": "Budget (UGX) (UGX) Bn performance", "page": 6, "level": 5}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human 32.02 31.99 0.034 99.89 Capital \nDevelopment", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 5}}, {"headings_1": {"content": "Budget (UGX) (UGX) Bn performance", "page": 6, "level": 5}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 32.02 31.99 0.034 99.89", "metadata": {"headings": [{"headings_0": {"content": "Total 32.02 31.99 0.034 99.89", "page": 6, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 5}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The UGX 0.034 Billion that was not warranted was meant for the following activities which were either partially or not implemented at all;", "metadata": {"headings": [{"headings_0": {"content": "Total 32.02 31.99 0.034 99.89", "page": 6, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 5}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Programme Amount Activities not Purpose of the", "metadata": {"headings": [{"headings_0": {"content": "No Programme Amount Activities not Purpose of the", "page": 6, "level": 5}}, {"headings_1": {"content": "Total 32.02 31.99 0.034 99.89", "page": 6, "level": 5}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not implemented unimplemente", "metadata": {"headings": [{"headings_0": {"content": "not implemented unimplemente", "page": 6, "level": 5}}, {"headings_1": {"content": "No Programme Amount Activities not Purpose of the", "page": 6, "level": 5}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warranted d activity", "metadata": {"headings": [{"headings_0": {"content": "warranted d activity", "page": 6, "level": 5}}, {"headings_1": {"content": "not implemented unimplemente", "page": 6, "level": 5}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Human Capital 0.034 Medical, Medical Development \nLaboratory and equipment for Research & patient care appliances \n- \nAcquisition", "metadata": {"headings": [{"headings_0": {"content": "warranted d activity", "page": 6, "level": 5}}, {"headings_1": {"content": "not implemented unimplemente", "page": 6, "level": 5}}], "page": 6, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "**Table showing activities affected by under-utilization of** **warrants** **Warrants Programme** (UGX) Bn** **Utilization of warrants (UGX) Bn** **Variance (UGX) Bn** **%age performance** Human Capital Development 31.99 29.96 2.024 93.6 **31.99 29.96 2.024 93.6 Total** warrants that were not utilized were meant for the following activities that were partially or not implemented at all. **showing activities affected by under-utilization of warrants** **Programme Warrants No** **not** **Utilized** (UGX) Bn** **Activities affected by** **the** under utilization** **Reason** the under utilization of warrants** **for** 1 2 3 4 5 6 7 8 Human Capital Development Human Capital Development Human Capital Development Human Capital Development Human Capital Development Human Capital Development Human Capital Development Human Capital Development **Total** 1.55 Salaries 0.2 Medical supplies Late release of supplementary wage. Partial delivery by the Suppliers 0.093 Pensions payments Incomplete file of some retirees. 0.013 Gratuity payments Incomplete some retirees. file of 0.053 Stationery/ printing Partial delivery by the Suppliers 0.062 IT Consumables Partial delivery by the Suppliers 0.077 Medical, Partial delivery by Laboratory the Suppliers and Research & appliances - Acquisition 0.010 Advert and PR Fewer PR activities **2.024** a result of failure to utilize warrants; Some pensioners were not paid Some essential medicines and medical supplies were not procured \uf0b7 \uf0b7 or were partially delivered. \uf0b7 Planned retooling was not done. Accounting Officer explained that going forward, all funds appropriated to the vote would be spent in a timely manner. The **Table** As The", ""], ["**Programme**", null, null], ["Human Capital Development", null, null], ["**Total**", null, null], ["**No**", null, null], ["1", null, null], ["2", null, null], ["3", null, null], ["4", null, null], ["5", null, null], ["6", null, null], ["7", null, null], ["8", null, null], ["", null, null], ["a result of failure to utilize warrants; Some pensioners were not paid Some essential medicines and medical supplies were not procured \uf0b7 \uf0b7 or were partially delivered. \uf0b7 Planned retooling was not done. Accounting Officer explained that going forward, all funds appropriated to the vote would be spent in a timely manner. As The", null, null], ["**1.1.3**", null, null]], "metadata": {"headings": [{"headings_0": {"content": "warranted d activity", "page": 6, "level": 5}}, {"headings_1": {"content": "not implemented unimplemente", "page": 6, "level": 5}}], "page": 7, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["at", "**No**", "**Budget Output**", "**Budget Output**", ""], [null, "", "**Code**", null, null], [null, "1", "000001", "Audit and Risk Management", null], [null, "2", "000005", "Human Resource Management", null], [null, "3", "000006", "Planning and Budgeting services", null], [null, "4", "320009", "Diagnostic Services", null], [null, "5", "320022", "Immunization Services", null], [null, "6", "320123", "Specialized Inpatient services", null], [null, "", null, null, null], [null, "Failure to provide detailed costing for activities implies that the costing", null, null, null], [null, "output level cannot be justified, and as such, there is a risk that the", null, null, null], [null, "either over or under-budgeted for these outputs.", null, null, null], [null, "Accounting Officer stated that activities relevant to the entity under", null, null, null], [null, "respective outputs are listed and properly costed in the Programme", null, null, null], [null, "Budgeting System. (PBS)", null, null, null], ["advised the Accounting Officer to ensure that recruitment, procurement payments initiated concluded in timely manner. and are and a I **Implementation of outputs** I assessed the implementation of nine (9) outputs that had been fully quantified with a total of forty-two (42) activities worth UGX13.073Bn and noted that; \uf0b7 Six (6) outputs with twenty-seven (27) activities and expenditure worth UGX.1.213Bn were fully implemented. \uf0b7 Two (2) outputs with fourteen (14) activities worth UGX.10.18Bn were partially implemented. \uf0b7 One (1) output with one (1) activity worth UGX.1.68Bn was not implemented. of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities despite having received the required funds. 1. 2. 3. Filling vacant positions Procurement of one (1) Motor vehicle Paying gratuity and pension of some retirees in **Appendix 1.** The Accounting Officer attributed the unimplemented activities to the following reasons: \\- Delayed submission of documents by retirees and pensioners \\- The supplier of one motor Vehicle failed to deliver. **1.1.4** Non-implementation Details", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "warranted d activity", "page": 6, "level": 5}}, {"headings_1": {"content": "not implemented unimplemente", "page": 6, "level": 5}}], "page": 8, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "entity The the", "metadata": {"headings": [{"headings_0": {"content": "warranted d activity", "page": 6, "level": 5}}, {"headings_1": {"content": "not implemented unimplemente", "page": 6, "level": 5}}], "page": 8, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.1.5 Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 8, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled three (3) activities with a total expenditure of UGX.2.968Bn. Below is a summary of my findings details of which are provided in Appendix 2.", "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 8, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Human capital Develop ment", "Immuniz ations", "0.182", "Services were provided to more than the targeted beneficiarie s by 45470 beneficiarie", "The activity was implemented in a timely manner and all the outputs were achieved within the budget", "Management appreciated the commendation"]], "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 8, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["No", "Progra mme", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Audit Remarks (Time, Quality, Quantity, Cost and Functionality)", "Management Response"], "type": "table"}}, {"content": [["", "of s. This was attributed to increased patient awareness and increased range services.", "", "", null], ["Diagnosti cs", "0.805", "Diagnostics services were provided to more than the targeted by 57605 beneficiarie s. This was attributed to increased patient awareness and increased range services. of", "The activity was implemented in a timely manner and all the outputs were achieved within the budget", "Management appreciated the commendation"], ["Specialize d Outpatie nts seen", "1.981", "Outpatient s services were provided to more than the targeted by 8198 beneficiarie s. This was attributed to increased patient awareness and increased range of specialized services.", "The activity was implemented in a timely manner and all the outputs were achieved within the budget", "Management appreciated the commendation"]], "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 9, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "155/222/02, the Minister for 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, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Mulago Specialised Women and Neonatal Hospital, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, Mulago Specialised Women and Neonatal Hospital had a cumulative wage budget of UGX.51,436,185,117 out of which a cumulative amount of UGX.49,126,227,687 was released and a cumulative amount UGX.48,089,816,040 was utilised as shown in the table below; \nTable 5: Showing the annual wage bill budget and expenditure for the last four FYs", "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}, [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}]], "page": 10, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2019/20", "10,140,168,839", "8,024,992,085", "8,019,462,140", "79"], ["2", "2020/21", "10,827,610,839", "10,827,610,839", "9,853,624,114", "91"], ["3", "2021/22", "11,254,429,488", "11,059,648,812", "11,009,275,358", "97.8"], ["4", "2022/23", "19,213,975,951", "19,213,975,951", "19,207,454,428", "99.9"], ["", "**Total**", "**51,436,185,117**", "**49,126,227,687**", "**48,089,816,040**", "**93**"]], "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 10, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Financial Year", "Revised Budget (UGX) \u2013 (a)", "Warrants \u2013 (b)", "Actual Expenditure (UGX) \u2013 \u00a9", "% age \u2013 (c/a)"], "type": "table"}}, {"content": "Table 6: Showing summary of Key audit observations on Payroll Audit", "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 11, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Validation of Employees on the Entity Main payroll** Out of 398 employees on the MSWNH, February 2023 salary payroll, a total of 386 (97%) were fully verified while 12 (3 %), were not verified, summarised in the table 7 below; **Number of Amount (UGX)** **Individuals** 398** **Table 7: Showing a summary of the validation results of staff Details** Total Number of staff as per February 2023 payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number of employees who did not appear for headcount (no-shows) 35,513,073 386 12 0 0 0 0 0 0 1,071,104,844 Accounted for (on payroll) **[D]** Not Accounted for (Off- payroll) **[E] Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll \\- New records (G) **Overall Total covered (G+F)** 0 **0** 0 **398** 1,106,617,917** are details of the validation results; a) Out of 398 employees, a total of 386 (97%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. b) A total of 12(3%) employees on the payroll did not appear for the validation and were confirmed were confirmed resigned (1), transferred to other votes (4), retired (4) or aabsconded (3) by the time of validation. These were removed from the payroll in consultation with the Accounting Officer. Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll. Below The", "advised the Accounting Officer to periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders to ensure timely payroll access new employees and deletion of those who have exited. of I"], ["**2.2**", "**Validation of Short-term/temporary staff** I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. the 28 employees on MSWNH February 2023 salary payroll, (100%) were fully verified as summaried in the table below: **8:Sshowing a summary of the validation results of Short-** **term/temporary staff** **Number of** Individuals** **Details** Total Number of staff as per February 2023 short-term payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) 28 0 0 **Amount (UGX)** **30,040,609** 0 0 All **Table**", "advised the Accounting Officer to periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders to ensure timely access and deletion of affected employees on and from the payroll. I"]], "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 11, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Validation of Employees on the Entity Main payroll** Out of 398 employees on the MSWNH, February 2023 salary payroll, a total of 386 (97%) were fully verified while 12 (3 %), were not verified, summarised in the table 7 below; **Number of Amount (UGX)** **Individuals** 398** **Table 7: Showing a summary of the validation results of staff Details** Total Number of staff as per February 2023 payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number of employees who did not appear for headcount (no-shows) 35,513,073 386 12 0 0 0 0 0 0 1,071,104,844 Accounted for (on payroll) **[D]** Not Accounted for (Off- payroll) **[E] Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll \\- New records (G) **Overall Total covered (G+F)** 0 **0** 0 **398** 1,106,617,917** are details of the validation results; a) Out of 398 employees, a total of 386 (97%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. b) A total of 12(3%) employees on the payroll did not appear for the validation and were confirmed were confirmed resigned (1), transferred to other votes (4), retired (4) or aabsconded (3) by the time of validation. These were removed from the payroll in consultation with the Accounting Officer. Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll. Below The", "advised the Accounting Officer to periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders to ensure timely payroll access new employees and deletion of those who have exited. of I"], ["**2.2**", "**Validation of Short-term/temporary staff** I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. the 28 employees on MSWNH February 2023 salary payroll, (100%) were fully verified as summaried in the table below: **8:Sshowing a summary of the validation results of Short-** **term/temporary staff** **Number of** Individuals** **Details** Total Number of staff as per February 2023 short-term payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) 28 0 0 **Amount (UGX)** **30,040,609** 0 0 All **Table**", "advised the Accounting Officer to periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders to ensure timely access and deletion of affected employees on and from the payroll. I"]], "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 11, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null, null, null], ["", "The total number", "Accounted for 0 0", null], [null, "of employees who", "(on payroll) **[D]**", null]], "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 12, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_3", "column_7"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null, null, null], ["", "The total number", "Accounted for 0 0", null], [null, "of employees who", "(on payroll) **[D]**", null], [null, "did not appear for Not Accounted 0", null, null], [null, "headcount (no- for (Off-payroll)", null, null], [null, "shows) **[E]**", null, null], [null, "**Subtotal (A+B+C+D+E)=F 0**", null, null], [null, "Employees who appeared for headcount but were not on the payroll \\- New records (G) 0 0", null, null], [null, "**Overall Total covered (G+F)** 28 30,040,609**", null, null], [null, "are details of the validation results; the 28 (100%) employees who appeared for the validation exercise presented all the pre-requisite documents/information were fully verified. Below", null, null], ["**2.3 Inconsistencies in Employee Details**", null, null, ""], ["A total of 97 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short- term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Inconsistent This", null, null, ""], [null, null, null, "I advised the"], [null, null, null, "Accounting Officer to"], [null, null, null, "engage the affected"], [null, null, null, "staff and ensure that"], [null, null, null, "employee records"], [null, null, null, "are duly updated"], [null, null, null, "and brought to the"], [null, null, null, "attention of the"], [null, null, null, "appropriate"], [null, null, null, "authorities within a"], [null, null, null, "specified timeline for"], [null, null, null, "action."], [null, null, null, ""], ["I **2.4** **Utilization of the Wage Budget** I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.51,436,185,117 budgeted and approved wage funds for the four financial years, only UGX.49,126,227,687 was warranted resulting into UGX.2,309,957,430 not to have been released. Out of the warranted UGX.49,126,227,687, a total of UGX.48,089,816,040 was spent giving rise to unspent balances amounting to UGX.1,036,411,647 as shown in the table below; advised the Accounting Officer to always fast track filling of critical vacant positions to utilize the wage and enhance service delivery. **9: Showing analysis of spending on budgeted wage funds Years Revised Budget Warrants (UGX) Actual - UGX** **(UGX)** 10,140,168,839 10,827,610,839 11,254,429,488 19,213,975,951 **51,436,185,117** **2019/20 2020/21 2021/22 2022/23 TOTAL** 8,024,992,085 10,827,610,839 11,059,648,812 19,213,975,951 **49,126,227,687** 8,019,462,140 9,853,624,114 11,009,275,358 19,207,454,428 **48,089,816,040** **Un-utilized warrants (UGX)** 5,529,945 973,986,725 50,373,454 6,521,523 **1,036,411,647** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. Accounting Officer attributed the under-absorption to unfilled gaps/variances resulting from the retirement of staff from some positions and delayed recruitment. **Table** Failure The", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 12, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_3", "column_7"], "type": "table"}}, {"content": "All and", "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 12, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**2.5**", "**Review of the Entity Staff Establishment** During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that out of 922 approved positions, a total of 394 positions were filled leaving a gap of 528 vacant positions. Accounting Officer explained that discussions with Health Service Commission and Ministry of Health were on-going to address the issue once and for all. The", "I advised the Accounting Officer to fast track liaison with the responsible stakeholders with a view of mobilizing resources fill critical positions to enhance service delivery and ensuring that an appropriate staff contingent is maintained. to"]], "metadata": {"headings": [{"headings_0": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, {"headings_1": {"content": "warranted d activity", "page": 6, "level": 5}}], "page": 13, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "Other matter", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 13, "level": 1}}, {"headings_1": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}], "page": 13, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 13, "level": 1}}, {"headings_1": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}, [{"headings_0": {"content": "Other matter", "page": 13, "level": 1}}, {"headings_1": {"content": "1.1.5 Delivery of Services from implemented activities", "page": 8, "level": 1}}]], "page": 13, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Findings from audit of Focus Areas", "metadata": {"headings": [{"headings_0": {"content": "Findings from audit of Focus Areas", "page": 13, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 13, "level": 1}}], "page": 13, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Included in the warrants is a total of UGX.2,563,108,526 which I audited using a focus area approach and below are my findings. \n3.1", "metadata": {"headings": [{"headings_0": {"content": "Findings from audit of Focus Areas", "page": 13, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 13, "level": 1}}, [{"headings_0": {"content": "Findings from audit of Focus Areas", "page": 13, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 13, "level": 1}}]], "page": 13, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilization And Maintenance Of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "Utilization And Maintenance Of Medical Equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Findings from audit of Focus Areas", "page": 13, "level": 1}}], "page": 13, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.1 Idle medical equipment", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Idle medical equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Utilization And Maintenance Of Medical Equipment", "page": 13, "level": 1}}], "page": 13, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The hospital acquired a Dialysis machine but did not install it for use making it idle. \nThis meant that there was inadequate planning before acquisition of the machine. In addition, patients could not therefore be served. \nThe Accounting Officer explained that the staffing required (Renal Physicians, Renal nurses) to operate the machine were not yet recruited due to the ban on staff recruitment. \nShe also stated that the equipment had not yet been installed due to the hospital building structural modifications required. \nThe Accounting Officer explained that these were repaired but due to continuous use, they kept breaking down. At the time of audit some accessories had not been supplied to facilitate the use of equipment but the procurement processes was ongoing.", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Idle medical equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Utilization And Maintenance Of Medical Equipment", "page": 13, "level": 1}}, [{"headings_0": {"content": "3.1.1 Idle medical equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Utilization And Maintenance Of Medical Equipment", "page": 13, "level": 1}}], [{"headings_0": {"content": "3.1.1 Idle medical equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Utilization And Maintenance Of Medical Equipment", "page": 13, "level": 1}}], [{"headings_0": {"content": "3.1.1 Idle medical equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Utilization And Maintenance Of Medical Equipment", "page": 13, "level": 1}}], [{"headings_0": {"content": "3.1.1 Idle medical equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Utilization And Maintenance Of Medical Equipment", "page": 13, "level": 1}}]], "page": 13, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "3.1.1 Idle medical equipment", "page": 13, "level": 1}}], "page": 14, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoH and MoFPED to have a standby ICU and an adequate equipment maintenance budget. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "3.1.1 Idle medical equipment", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "3.1.1 Idle medical equipment", "page": 13, "level": 1}}]], "page": 14, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of essential Medicines and Health Supplies (EMHS)", "metadata": {"headings": [{"headings_0": {"content": "Management of essential Medicines and Health Supplies (EMHS)", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1", "metadata": {"headings": [{"headings_0": {"content": "Management of essential Medicines and Health Supplies (EMHS)", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 14, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Over-utilization of the EMHS budget at NMS", "metadata": {"headings": [{"headings_0": {"content": "Over-utilization of the EMHS budget at NMS", "page": 14, "level": 1}}, {"headings_1": {"content": "Management of essential Medicines and Health Supplies (EMHS)", "page": 14, "level": 1}}], "page": 14, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The review of the FY 2022/2023 Pharmaceutical Products Performance Report to the Hospital Director ref:NMS 12/6 dated 25 th July 2023 revealed that the hospital had a credit line worth UGX.2,500,000,000 for the year and a balance of UGX.1,011,761,333 brought forward from 2021/2022 resulting into a total available budget of UGX.3,511,761,333 for the year under review. \nThe report further indicated that the hospital consumed supplies worth UGX.3,623,132,210 resulting into an over-utilization of UGX.111,370,877 during the year under review. \nThis meant that the hospital\u2019s EMHS budget at NMS was inadequate to meet its requirements.", "metadata": {"headings": [{"headings_0": {"content": "Over-utilization of the EMHS budget at NMS", "page": 14, "level": 1}}, {"headings_1": {"content": "Management of essential Medicines and Health Supplies (EMHS)", "page": 14, "level": 1}}, [{"headings_0": {"content": "Over-utilization of the EMHS budget at NMS", "page": 14, "level": 1}}, {"headings_1": {"content": "Management of essential Medicines and Health Supplies (EMHS)", "page": 14, "level": 1}}], [{"headings_0": {"content": "Over-utilization of the EMHS budget at NMS", "page": 14, "level": 1}}, {"headings_1": {"content": "Management of essential Medicines and Health Supplies (EMHS)", "page": 14, "level": 1}}]], "page": 14, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Over-utilization of the EMHS budget at NMS", "page": 14, "level": 1}}], "page": 14, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoH and MoFPED with a view of increasing the Hospital\u2019s EMHS budget at NMS. \n4.1.1 Understaffing in the Inventory Management Section \nThe review of the status of staffing indicated that out of 9 staff provided for in the Inventory Management Section, only 6 were filled leaving a staffing gap of 3 staff as shown in the table below. \nTable 11: Showing staff gaps in stores department", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Over-utilization of the EMHS budget at NMS", "page": 14, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Over-utilization of the EMHS budget at NMS", "page": 14, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Over-utilization of the EMHS budget at NMS", "page": 14, "level": 1}}]], "page": 14, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Senior Inventory management Officer", "U3", "1", "0", "1"], ["2", "Inventory management Officer", "U4", "2", "1", "1"], ["3", "Assistant management Officer Inventory", "U5", "2", "1", "1"], ["4", "Porter", "U8", "4", "4", "0"], ["", "Total", "", "9", "6", "3"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 1}}, {"headings_1": {"content": "Over-utilization of the EMHS budget at NMS", "page": 14, "level": 1}}], "page": 14, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["SN", "Position", "Scale", "Approved Number", "Filled", "Vacant"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 15, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the Ministry of Health and MoFPED to ensure that the vacant positions the Inventory Management Section are filled as soon as practicable.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 1}}], "page": 15, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 15, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}]], "page": 15, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}], "page": 15, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mulago Specialised Women and Neonatal Hospital", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}], "page": 15, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Hospital's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}]], "page": 15, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}], "page": 15, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}], "page": 16, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Hospital's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}], "page": 16, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}], "page": 16, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Hospital's ability to continue as a going concern. 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's report. However, future events or conditions may cause the Hospital to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}], "page": 16, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}], "page": 16, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "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. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safegurads applied. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 15, "level": 1}}]], "page": 16, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 17, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}], "page": 17, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Hospital with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows;", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 17, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 17, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 15, "level": 1}}]], "page": 17, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.0 Procurement", "metadata": {"headings": [{"headings_0": {"content": "5.0 Procurement", "page": 17, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 17, "level": 1}}], "page": 17, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1", "metadata": {"headings": [{"headings_0": {"content": "5.0 Procurement", "page": 17, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 17, "level": 1}}], "page": 17, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to prepare contract management plans", "metadata": {"headings": [{"headings_0": {"content": "Failure to prepare contract management plans", "page": 17, "level": 1}}, {"headings_1": {"content": "5.0 Procurement", "page": 17, "level": 1}}], "page": 17, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 51(1-3) PPDA (contracts) regulations 2014 requires that the Accounting Officer or a person appointed by the Accounting Officer from the user department shall manage the contract. The procurement and disposal unit shall provide a copy of the contract to the person appointed by the Accounting Officer to manage the contract. Upon receipt of a contract, the contract manager shall prepare a contract management plan using Form 49 in Schedule 2 and forward a copy to the to the procurement and disposal unit for purposes of monitoring. \nA review of a sample of procurement files revealed that the contract managers did not prepare contract management plans in-respect of procurement worth UGX.1,332,094,484. \nThe performance of the contracts may not have been monitored resulting into delivery of inferior goods and services, and out of the agreed timelines. \nThe Accounting Officer stated that going forward, would ensure that contract management plans are prepared and adhered to.", "metadata": {"headings": [{"headings_0": {"content": "Failure to prepare contract management plans", "page": 17, "level": 1}}, {"headings_1": {"content": "5.0 Procurement", "page": 17, "level": 1}}, [{"headings_0": {"content": "Failure to prepare contract management plans", "page": 17, "level": 1}}, {"headings_1": {"content": "5.0 Procurement", "page": 17, "level": 1}}], [{"headings_0": {"content": "Failure to prepare contract management plans", "page": 17, "level": 1}}, {"headings_1": {"content": "5.0 Procurement", "page": 17, "level": 1}}], [{"headings_0": {"content": "Failure to prepare contract management plans", "page": 17, "level": 1}}, {"headings_1": {"content": "5.0 Procurement", "page": 17, "level": 1}}]], "page": 17, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Failure to prepare contract management plans", "page": 17, "level": 1}}], "page": 17, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to uphold the promise of ensuring that contract management plans are prepared and adhered to going forward. \n5.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Failure to prepare contract management plans", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Failure to prepare contract management plans", "page": 17, "level": 1}}]], "page": 17, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to enforce submission of performance securities", "metadata": {"headings": [{"headings_0": {"content": "Failure to enforce submission of performance securities", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 17, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Review of Solicitation Documents and signed contracts revealed that they required suppliers to provide a Performance Security of 10%.", "metadata": {"headings": [{"headings_0": {"content": "Failure to enforce submission of performance securities", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 17, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Failure to enforce submission of performance securities", "page": 17, "level": 1}}], "page": 18, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fulfil her promise of ensuring that performance securities are provided going forward. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Failure to enforce submission of performance securities", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "Failure to enforce submission of performance securities", "page": 17, "level": 1}}]], "page": 18, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 19, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 18, "level": 1}}], "page": 19, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Developme nt", "02 Population Health, Safety and Management", "1203010201 Service delivery monitored", "", "", "", ""], [null, null, null, null, "000001 Audit and Risk Management", "34,000", "4", "4"], ["", "Human Capital Developme nt", "02 Population Health, Safety and Management", "1203010502 Comprehensive Electronic Medical Record System scaled up", "000008 Records Management", "45,726", "6", "6"], ["", "Human Capital Developme nt", "02 Population Health, Safety and Management", "1203010503 Governance and management structures (Support health delivery) strengthened, improved functionalized. for service and", "320021 Hospital Management and Support Services", "8,000", "4", "4"], ["", "Human Capital Developme nt", "02 Population Health, Safety and Management", "1203010301 RMNCAH Sharpened Plan funded", "320124 specialized Outpatient services", "834,000", "6", "6"], ["", "Human Capital Developme nt", "02 Population Health, Safety and Management", "1203010513 Service Delivery Standards disseminated and implemented.", "000006 Planning and Budgeting services", "8,000", "4", "4"], ["", "Human Capital Developme nt", "02 Population Health, Safety and Management", "1203010513 Laboratory quality management system in place", "320009 Diagnostic Services", "283,516", "4", "4"], ["", "", "", "", "", "1,213,242", "", "28"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 19, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 18, "level": 1}}], "page": 19, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["No", "Program", "Sub- program", "PIAP-out", "Budget Out-put", "Total Output expenditure UGX \u2018000\u201d", "Total No activities", "Number of fully implemented activities"], "type": "table"}}, {"content": "Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 19, "level": 1}}], "page": 20, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Development", "02 Population Health, Safety and Management", "1203010511 Human resources recruited to fill vacant posts", "", "", "", "", "", ""], [null, null, null, null, "000005 Human Resource Management", "5,962,977", "4", "2", "2", "0"], ["", "Human Capital Development", "02 Population Health, Safety and Management", "1203010503 Governance and management structures (Support for health service delivery) strengthened, improved and functionalized.", "320021 Hospital Management and Support Services", "4,215,000", "5", "0", "5", "0"], ["", "Human Capital Development", "02 Population Health, Safety and Management", "1203010301 RMNCAH Sharpened Plan funded", "320123 Specialized Inpatient services", "2,719", "5", "4", "1", "0"], ["", "Human Capital Development", "02 Population Health, Safety and Management", "", "", "10,180,696", "", "", "", ""], ["", "", "", "", "**Total**", "20,361,392", "", "", "8", ""]], "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 19, "level": 1}}], "page": 20, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "columns": ["No", "Program", "Sub-program", "PIAP-Outs", "Budget Out-put", "Total Out-put expenditure UGX \u2018000\u201d", "Total No activities", "Number of fully implemented activities", "No of partially implemented activities", "No of activities that were not implemented"], "type": "table"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 19, "level": 1}}], "page": 20, "document_name": "Mulago Specialized Women and Neonatal Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["LIST OF ACRONYMS - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the approved budget - 1", " 2.0 Management of the Government Salary Payroll - 6", "Other matter - 10", " 3.0 Findings from audit of Focus Areas - 10", " 4.0 Management of essential Medicines and Health Supplies (EMHS) - 11", "Other Information - 12", "Management Responsibilities for the Financial Statements - 12", "Auditor's Responsibilities for the audit of the Financial Statements - 12", "Other Reporting Responsibilities - 13", "Report on the Audit of Compliance with Legislation - 14", " 5.0 Procurement - 14", "Appendices - 16", "Appendix 1: Implementation of Planned Outputs - 16", "Appendix 2: Delivery of Service from implemented activities /Summary of Inspections - 18"], "page": 2}]} \ No newline at end of file